scholarly journals El USALI y la historia de los sistemas uniformes de coste: ¿Un reto hispano?

2017 ◽  
Vol 13 (1) ◽  
pp. 160 ◽  
Author(s):  
Francisco Martin Peña ◽  
Ramon M. Soldevila de Monteys ◽  
Vanesa Berlanga Silvente
Keyword(s):  
Lodging Industry ◽  
Uniform System ◽  
The Past ◽  
The North ◽  
Current Period ◽  
General Plan ◽  
Starting Point ◽  
American Tradition ◽  
Hypothetical System ◽  
The One

Purpose: This study presents an inquiry on the historical evolution of the uniforming movement in cost accounting and its current position in the lodging sector. Its paramount objective is ‘to learn from the past' and, at the same time, to pose a question of future: where are aiming the current techniques of cost management in the lodging industry to? A specific purpose of this inquiry was fixed, on the base of a necessary retrospective look, in outlining and analyzing the actual accounting informative needs of today’s hotel complexes, considering the two main directions that hotel accounting has taken throughout its (long) history in search of uniformity. A uniform purpose that, from 1926 on, the successive versions of the USAH - Uniform System of Accounts for Hotels has being pursuing (an acronym modified in 1996 as USALI - Uniform System of Accounts for Lodging Industries).Design/methodology: This work composes of two parts differentiated and clearly interconnected:In a first study it examines the movement uniform system in its most dynamic period, as they were the years between the two WW (1920 - 1940), its aims and most outstanding contributions, its economic and politician circumstances, social influences, etc.In a second study the interest is focused in the current period and specifically in the Spanish lodging industry, where, by means of the method of the survey and personal interviewing, it aims to evaluate and interpret the degree of need perceived by the managerial agents of the sector about an accounting uniform movement in Spain.Findings: The inquiry offers two types of contributions and results: on the one hand, a reconfiguration of the role exerted by the ‘uniforming’ movement in the history of management accounting; on the other hand, it makes evident, by means of a field inquiry, which are the main informative needs of the lodging sector in Spain, beyond a mere sectorial adaptation of the current general plan of accounting.Originality/value: The authors have focused their inquiry on the big evolutionary lines that have given fruit in the different versions of the USALI, considering its utility as the starting point for a hypothetical system of accounting management adjusted to the needs and idiosyncrasy of the Hispanic sector. One of the main conclusions that can be extracted is that, either by looking at the review of the past or by summarizing the analysis of the present needs, the evidence shows that the European hotel industry faces a pending task that the North American tradition has been successful to channel in a way comparatively more advanced: the fact of having a complete and uniform instrument of accounting information.

Radical Tense-Indexical Historicality and the De Se

KronoScope ◽  
2021 ◽  
Vol 21 (1) ◽  
pp. 7-27
Author(s):  
Carl Humphries
Keyword(s):  
Alternative View ◽  
The Past ◽  
Starting Point ◽  
De Se ◽  
Temporal Expressions ◽  
The Subject ◽  
The One ◽  
Self Reference ◽  
A Current ◽  
Shed Light

Abstract “Being is said in many ways,” claimed Aristotle, initiating a discussion about existential commitment that continues today. Might there not be reasons to say something similar about “having been,” or “having happened,” where these expressions denote something’s being located in the past? Moreover, if history – construed not only as an object of inquiry (actual events, etc.) but also as a way of casting light on certain matters – is primarily concerned with “things past,” then the question just posed also seems relevant to the question of what historical understanding amounts to. While the idea that ‘being’ may mean different things in different contexts has indisputable importance, the implications of other, past-temporal expressions are elusive. In what might any differences of substantive meaning encountered there consist? One starting point for responding – the one that provides the subject matter explored here – is furnished by the question of whether or not a certain way of addressing matters relating to the past permits or precludes forms of intelligibility that could be said to be ‘radically historical.’ After arguing that the existing options for addressing this issue remain unsatisfactory, I set out an alternative view of what it could mean to endorse or reject such an idea. This involves drawing distinctions and analogies connected with notions of temporal situatedness, human practicality and historicality, which are then linked to a further contrast between two ways of understanding the referential significance of what is involved when we self-ascribe a relation to a current situation in a manner construable as implying that we take ourselves to occupy a unique, yet circumstantially defined, perspective on that situation. As regards the latter, on one reading, the specific kind of indexically referring language we use – commonly labelled “de se” – is something whose rationale is exhausted by its practical utility as a communicative tool. On the other, it is viewed as capturing something of substantive importance about how we can be thought of as standing in relation to reality. I claim that this second reading, together with the line of thinking about self-identification and self-reference it helps foreground, can shed light on what it would mean to affirm or deny the possibility of radically historical forms of intelligibility – and thus also on what it could mean to ascribe a plurality of meanings to talk concerning things being ‘in the past.’

Lytton Strachey's Conception of Biography

PMLA ◽  
1951 ◽  
Vol 66 (4) ◽  
pp. 295-315
Author(s):  
Charles Richard Sanders
Keyword(s):  
Human Beings ◽  
Ordinary People ◽  
The Past ◽  
A Value ◽  
Starting Point ◽  
The Gift ◽  
The Subject ◽  
The One ◽  
Point Of Reference ◽  
Individual Human

Human beings are too important to be treated as mere symptoms of the past. They have a value which is independent of any temporal processes—which is eternal, and must be felt for its own sake.“ These two sentences, embedded in the well-known Preface to Eminent Victorians, must always be the starting point and a constant point of reference in any discussion of Strachey's conception of biography. The basis of all good biography must be, he firmly held, the humanistic respect for men—men in their separateness as distinct from lower creatures and in their separateness apart from economical, political, ethical, and religious theories; men in their separateness as distinct from one another, men as individuals, various, living, free. It has been well said that Strachey wrote with ”a glowing conviction that character is the one thing that counts in life“ and with a realization that individual human beings, however simple they may appear, are enigmatical, complex, and compact of contending elements. Each person carries his secret within him, and the biographer is one who has the gift for discerning what it is. Hence individual human beings are not only highly important; they are also highly interesting. The puzzle which the biographer has to solve in dealing with ordinary people is fascinating enough; but when the subject is a great man, the biographer works with his problem in an atmosphere of intense excitement, for about all great men there is something wondrous and incredible.

‘Experts in truth?’: the politics of retribution in Italy and the role of historians

Modern Italy ◽  
2010 ◽  
Vol 15 (3) ◽  
pp. 349-363 ◽  
Author(s):  
Paolo Pezzino
Keyword(s):  
War Crimes ◽  
Professional Skills ◽  
The Past ◽  
Starting Point ◽  
War Crimes Trials ◽  
Personal Experiences ◽  
Expert Consultant ◽  
The One ◽  
Judicial Procedure

There have been many reflections on the relations between the judge and the historian which have concentrated on the differences between these two figures: but what happens in cases where an historian collaborates openly with a judge as an expert consultant? What happens when an investigative office, or a court, asks an historian to reconstruct an event which is subject to a judicial procedure, or when he or she has to pronounce the ‘last word’ on an event or a document? Or, in another possible scenario, what happens when a community asks an historian to pronounce on what happened in the past, in order to ascertain which, between two contesting memories of the representation of an event, is the one which corresponds to what ‘really happened’? In these cases historians are sought out to establish the truth–their professional skills as ‘truth experts’ are called upon. And there is an extraordinary faith that the truth will be discovered. The author reflects on these issues, using as a starting point his own personal experiences as a consultant in some recent Italian war-crimes trials.

Ästhetik des Südens. Ästhetik des Nordens. Anmerkungen zur Klimatheorie der Kunst

2013 ◽  
Vol 58 (2) ◽  
pp. 129-148
Author(s):  
Konrad Lotter
Keyword(s):  
Life Style ◽  
The Body ◽  
The Other ◽  
Natural Phenomena ◽  
The South ◽  
The North ◽  
Reflex Action ◽  
Starting Point ◽  
The Social ◽  
The One

Die eigentümliche Verbindung geographischer Begriffe wie »Süden« und »Norden« mit dem philosophischen Begriff der Ästhetik verweist auf die sog. Klimatheorie, die die Autonomie der Kunst bestreitet und ihre Eigenart und Entwicklung durch das Wetter und andere Naturbedingungen erklärt. Zum einen werden die verschiedenen Ansätze dieser Theorie z.Zt. der europäischen Aufklärung dargestellt, die das Klima durch den Körper, die Lebensweise oder die Arbeit des Menschen vermittelt, auf seine geistige Produktion bezieht. Das Hauptanliegen des Aufsatzes ist es, die Entwicklungen der Klimatheorie und ihre Aufhebung in die physiologische Ästhetik Nietzsches, die Stilpsychologie Worringers oder die Ästhetik von Marx, die den ideologischen Überbau als Refl ex der sozialökonomischen Basis begreift, aufzuzeigen. Zum anderen wird die Verdrängung der (klassizistischen) Ästhetik des Südens durch die (romantische) Ästhetik des Nordens analysiert, die sich zunehmend von ihrem Ausgangspunkt entfernt und den Begriff des Klimas durch den der Nation und der Rasse ersetzt.<br><br>The peculiar association of geographical terms like »south« and »north« with the philosophical term of aesthetics refers to the so called climatology, which denies the autonomy of art and explains its characteristics and its development by weather and other natural phenomena. On the one hand, various concepts of the European enlightenment are described, relating climate, mediated through the body, the life style or the work of men, to spiritual production. The main objective of the article is to demonstrate the development of climatology, its integration (Aufhebung) into Nietzsche’s physiological aestetics, into Worringer’s Stilpsychologie (psychology of style) as well as into the aestetics of Marx, who interprets the ideological superstructure as a reflex action of the social and economical basis. On the other hand, the repression of the (classical) aesthetics of the »south« by the (romantic) aestetics of the »north« is analysed. Thus removing itself more and more from its starting point, the »northern aesthetics« substitutes the notion of climate with that of nation and race.

scholarly journals The changing nature of enterprise: Addressing the challenge of Vesper and Gartner

2018 ◽  
Vol 32 (6) ◽  
pp. 430-437 ◽  
Author(s):  
Colin Jones ◽  
Kathryn Penaluna ◽  
Andy Penaluna ◽  
Harry Matlay
Keyword(s):  
Teaching Practice ◽  
Scholarship Of Teaching ◽  
The Past ◽  
Key Stakeholders ◽  
Start Up ◽  
Starting Point ◽  
Enterprise Education ◽  
New Ideas ◽  
Exciting Time ◽  
The One

During the course of the past 30 years, a challenge made to entrepreneurship educators has gone unaddressed. While acknowledging that there has never been a more exciting time to be an enterprise educator, we suggest that there has also never been a more challenging time. On the one hand, the changing nature of employment landscapes globally is forcing a freelancer world on us all. In this new world, our students must increasingly be capable of developing an enterprising career, regardless of any additional start-up aspirations. Conversely, the legitimacy of our teaching practice remains challenged at a level slightly above the student–educator interface. These concerns tend to question our collective purpose and relevance. This article seeks to offer a holistic framework through which enterprise and entrepreneurship educators can act in greater unison. In doing so, it also aims to move us collectively on from the current focus of our scholarly writings to analyse more deeply how we promote and define our purpose and relevance as enterprise and entrepreneurship educators. Our observations inform us that the greater challenge lies not in finding a starting point for new ideas in enterprise education, but rather in engaging all key stakeholders and developing an inclusive scholarship of teaching. At a time when higher education stands accused of failing graduates, we offer leadership on addressing long-running challenges in our field of education.

From theory to empirical research

2010 ◽  
Vol 17 (1) ◽  
pp. 96-100
Author(s):  
Christoph Ulf
Keyword(s):  
Empirical Research ◽  
Empirical Analysis ◽  
Empirical Data ◽  
Research Work ◽  
The Other ◽  
The Past ◽  
Starting Point ◽  
The One ◽  
Scientific Argument

Sofia Voutsaki has developed a very stimulating line of thought in her paper. In my view, one of the laudable traits of this paper is that it is characterized by the same tripartite structure which actually lies behind each scientific argument. Consciously or not, all of us start with a theory or a set of assumptions; we then proceed to methods in order to achieve our goal, i.e. to arrive at transparent interpretations of the past through empirical analysis. The analysis of empirical data is the end of the process, not its starting point, even if many people think it would be the beginning of our daily research work. The claim that the use of theory is unavoidable is often denied. Sofia Voutsaki's goal, as I understand it, is to make an attempt to narrow the gap between, on the one hand, mainly theory-driven research and, on the other, empirical analysis which is thought to be free from the unnecessary ‘burden’ of theory.

scholarly journals Why (and how) to teach sensible history?

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Barnabás Vajda
Keyword(s):  
School Environment ◽  
Professional Organization ◽  
History Teachers ◽  
History Teaching ◽  
Scientific Debate ◽  
The Past ◽  
Starting Point ◽  
Strong Statement ◽  
History Teacher ◽  
The One

From time to time, the question over the usefulness of history teaching is being raised. My study contributes to the scientific debate over the aims of history education, which seems to stand at a crossroad of an increasingly uncertain school environment on the one hand, and the booming historical reflections of the wide public on the other. The starting point of my study is a strong statement from the Euroclio, a professional organization representing European history teacher associations: "Many European pupils and students have problems understanding the past [...] pupils and students in many European countries have difficulty in seeing any purpose in studying the past, and [they rather] concentrate on topics which are considered useful for their future lives and careers." (Leeuw-Roord, 2004, 97) Can a pluralistic pedagogical system handle this situation sensibly? In case we make efforts to change this situation, an important question is to be answered: In the European school environment, how much time and space and willingness is to rethink our position? The stress should probably be on the potential history teachers and undergraduates.

Households and kinship networks: the costs and benefits of contextualization

2003 ◽  
Vol 18 (1) ◽  
pp. 49-76 ◽  
Author(s):  
ANDREJS PLAKANS ◽  
CHARLES WETHERELL
Keyword(s):  
Costs And Benefits ◽  
Historical Evidence ◽  
Corporate Groups ◽  
Kinship Networks ◽  
The Past ◽  
Kin Relations ◽  
Starting Point ◽  
Domestic Group ◽  
The One ◽  
Structural Research

In Household and Family in Past Time (1972) Peter Laslett explicitly differentiated the study of kin relations within the domestic group from the study of those beyond it. Yet in subsequent decades the latter project – the conceptualization of the domestic group within the larger kin group – has not proceeded very far, even though it can easily be pictured as the ‘next step’ in micro-structural research. In part this is due to the inherent difficulties of recreating the larger kinship context precisely on the basis of available evidence. However, it is also because of changing conceptualizations of kinship and because demographic change demonstrably reduced the number of identifiable kin. If this project is to be pursued, its costs and benefits have to be weighed. On the one hand, the larger kin group may not have been important even if it can be identified as a group; also, migration might have dispersed kin groups so that only a few personal kin remained beyond the domestic group. On the other hand, the significance of kin groups is an empirical question which needs to be tested against historical evidence. Individuals also certainly had personal kin communities that were not corporate groups but still could have influenced the behaviors of persons within the domestic group. It is best to assume about the past that the domestic domain and the kinship domain interacted, creating the starting point for an interactive theory consisting of five propositions and their corollaries, outlined in the article.

scholarly journals Historicizing Migration and Displacement: Learning from the Early Roman Empire in the Time of the Nation-State. Response to Lachenicht, Susanne. Learning from Past Displacements? The History of Migrations between Historical Specificity, Presentism and Fractured Continuities. Humanities 2018, 7, 36

Humanities ◽  
2020 ◽  
Vol 9 (2) ◽  
pp. 36
Author(s):  
George Baroud
Keyword(s):  
Roman Empire ◽  
Nation State ◽  
Border Control ◽  
The Past ◽  
Nation States ◽  
Starting Point ◽  
History Of ◽  
Historical Specificity ◽  
And Migration ◽  
The One

My response to Susanne Lachenicht’s thought-provoking article is a brief attempt to take up her call to write histories that lead not to absolute certainties but to more understanding of the complexities of the past. I focus on documentation, border control, and citizenship in the Early Roman Empire to illustrate some of the radically different ways these were conceptualized and practiced in a premodern multiethnic empire like Rome than in a contemporary nation-state today. Passports, for example, and border control as we know it, did not exist, and migration was not tied to citizenship status. But the account I offer is deliberately tentative and full of qualifications to emphasize the real methodological challenges the study of this subject poses on account of fragmentary literary and material records and the numerous difficulties of interpreting these. I conclude by pointing out both the benefits and the limitations of framing history as a discipline from which one can learn. On the one hand, understanding how seemingly universal categories such as ‘citizen’ and ‘migrant’ are dynamic and constructed rather than static and natural can nuance public debates in nation-states which receive high numbers of migrants (like Germany, Lachenicht’s starting point) by countering ahistorical narratives of a monolithic and sedentary identity. On the other hand, knowledge of the past does not necessarily lead to moral edification.

Nacjonalistyczna Szwecja

2018 ◽  
Vol 62 (2 (461)) ◽  
pp. 61-68
Author(s):  
Karl-Olov Arnstberg
Keyword(s):  
Sri Lanka ◽  
Sense Of Community ◽  
National Consciousness ◽  
The Past ◽  
Starting Point ◽  
History Of ◽  
The Subject ◽  
The One ◽  
Selma Lagerlof ◽  
As If

Karl-Olov Arnstberg in the text Swedish Patriotism discusses the issue of identity and national consciousness in Sweden. The starting point for his reflections is the interview he had the opportunity to conduct with a doctor from Sri Lanka. He approached him as if he was a Swede, they both had a similar worldview, but his approach changed when the subject of conversation became the history of Sri Lanka. Arnstberg felt as if his interlocutor was so rooted in the past that the past, not the present created who he is now. The author of the text notices a parallel linking this situation with how the national consciousness of the Swedes was described at the beginning of the previous century by Selma Lagerlöf and Verner von Heidenstam. However, he notices certain regularity that “when the history of Sweden is written in a scientific and objective way, with a keen pursuit of truth, it is not only the history of Sweden that loses its social grounding, but it is also much harder to build a national identity on it”. What affects most the nation are fantastic heroes and fantastic events. Arnstberg emphasizes that he does not need his country’s history to build his identity. He refers to Peter Englund, a member of the Swedish Academy, who on the one hand wrote that ignorance of history may cause a lack of sense and identity, and on the other hand, he believed that historical events and heroes should not be used as justification for nationalism. His interpretation of Englund’s words includes two approaches to history. The first – modernist, which does not look at history in the identity context, and the second – nationalist, according to which knowledge of history is important for a sense of community with the rest of the nation. Further, the author of the text analyzes the concept of Swedishness, referring to the articles of other researchers. The examples he gives more blur the term than allow us to understand what it really means. He demonstrates, on the basis of nationalism, the paradoxes of Swedishness and even undermines its existence.

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