This study contributes to an existing and growing body of literature in the field of management accounting and control concerned with implications from increased uncertainty on MCS design and use. It is found that the choice of MCS reflects the firm’s risk profile, and that firms that choose MCS design and use better suited to their risk profile perform better than others. Using data from a survey of 362 Chief Executive Officers, this study yields a model of fit that enables the stimulation of selective improvements and helps to achieve a competitive advantage.
Arguably the single most influential literary work of the European Middle Ages, the Roman de la Rose of Guillaume de Lorris and Jean de Meun has traditionally posed a number of difficulties to modern critics, who have viewed its many interruptions and philosophical discussions as signs of a lack of formal organization and a characteristically medieval predilection for encyclopedic summation. In Fortune's Faces, Daniel Heller-Roazen calls into question these assessments, offering a new and compelling interpretation of the romance as a carefully constructed and far-reaching exploration of the place of fortune, chance, and contingency in literary writing. Situating the Romance of the Rose at the intersection of medieval literature and philosophy, Heller-Roazen shows how the thirteenth-century work invokes and radicalizes two classical and medieval traditions of reflection on language and contingency: that of the Provençal, French, and Italian love poets, who sought to compose their "verses of pure nothing"in a language Dante defined as "without grammar," and that of Aristotle's discussion of "future contingents" as it was received and refined in the logic, physics, theology, and epistemology of Boethius, Abelard, Albert the Great, and Thomas Aquinas.Through a close analysis of the poetic text and a detailed reconstruction of the logical and metaphysical concept of contingency, Fortune's Faces charts the transformations that literary structures (such as subjectivity, autobiography, prosopopoeia, allegory, and self-reference) undergo in a work that defines itself as radically contingent. Considered in its full poetic and philosophical dimensions, the Romance of the Rose thus acquires an altogether new significance in the history of literature: it appears as a work that incessantly explores its own capacity to be other than it is.
If the surface of Turkish politics has changed dramatically over the decades, the vocabulary for sorting these changes remains constant: Europe, Islam, minorities, the military, the founding father (Atatürk). This familiar vocabulary functions as more than a set of descriptors of institutions, phenomena, or issues to debate in public. These five primary “figures” emerge from national identity, public discourse, and scholarship about Turkey to represent Turkish history and political authority while also shaping history and political authority. These figures unify disparate phenomena into governable categories and index historical relations of power that define Turkish politics. As these concepts circulate, they operate as a shorthand for complex networks and histories of authority, producing and limiting ways of knowing Turkish modernity, democracy, and political culture. These figures not only are spoken and discussed in public, but they also produce the context into which they are projected, in a sense speaking on their own. Figures That Speak explores the diverse mobilization and production of history and power in the primary figures that circulate in discourse about Turkey.
This report provides a comprehensive, quantitative analysis of trends in child-contingent support from the mid 1970s to the introduction of the new tax credits, and relates this to changes in tax and benefit policy, the characteristics of households withchildren, and the costs of raising children.
Since the nineteenth century various housing solutions have evolved, such as sprawling Australian home ownership and compact Dutch social rental housing. This phenomenon cannot be adequately explained with simple descriptions of key events, politics and housing outcomes. Critical Realism and Housing Studies pushes debate forward, arguing that a new ontological perspective is required to address fundamental issues in housing and comparative research. This book is clearly organized into three parts which: evaluate ontological and methodological alternatives for comparative housing research provide two historical case studies inspired by critical realist ontology compare the causal tendencies that explain diverging housing pathways in Australia and the Netherlands. Lawson proposes that we turn to critical realism for the solution. From this perspective the causal tendencies of complex, open and structured housing phenomena are highlighted. With this insight we are able to extract the key social arrangements which promote different housing solutions from the historical case studies. Social arrangements which are found to influence alternative pathways in housing history concern the property rights, circuit of savings and investment, as well as labour and welfare relations. As they develop differently over time and space they affect where, when and how housing solutions develop.
