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This work approaches the issue of democratic deficit from the angle of accountability, seen in contemporary society as an essential element of democratic government. It looks at differing understandings of the concept in the Member States and at various techniques — political, legal, and managerial — by which accountability can be assured. These include the Parliament as well as national parliaments but extend to less familiar institutions, such as the European Court of Auditors.

How can the seeds of accountability ever grow in authoritarian environments? Embedding accountability into the state is an inherently uneven, partial, and contested process. Campaigns for public accountability often win limited concessions at best, but they can leave cracks in the system that serve as handholds for subsequent efforts to open up the state to public scrutiny. This book explores how civil society ‘thickens’ by comparing two decades of rural citizens' struggles to hold the Mexican state accountable, exploring both change and continuity before, during, and after national electoral turning points. The book addresses how much power-sharing really happens in policy innovations that include participatory social and environmental councils, citizen oversight of elections and the secret ballot, decentralized social investment funds, participation reforms in World Bank projects, community-managed food programs, as well as new social oversight and public information access reforms. Meanwhile, efforts to exercise voice unfold at the same time as rural citizens consider their exit options, as millions migrate to the US, where many have since come together in a new migrant civil society. This book concludes that new analytical frameworks are needed to understand ‘transitions to accountability’. This involves unpacking the interaction between participation, transparency, and accountability.

Accounting is the language of business, increasingly standardized across the world through global banks and corporations: a technical tool used to reach the correct, unquestionable answer. Nonetheless, as recent corporate scandals have shown, a whole range of financial professionals (accountants, auditors, bankers, finance directors) can collectively fail to question dubious actions. How is this possible? To understand such failures, this book explores how accountants construct the technical knowledge they deem relevant to decision-making. In doing so, it not only offers a new way to understand deviance and scandals, but also suggests a reappraisal of accounting knowledge which has important implications for everyday commercial life. The book's findings are based on interviews with chartered accountants working in the largest accountancy practices in London. The interviews reveal that although accounting decisions seem clear after they have been made, the process of making them is contested and opaque. Yet accountants nonetheless tend to describe their work as if it were straightforward and technical. This book delves beneath the surface to explore how accountants actually construct knowledge, and draws out the implications of that process with respect to issues such as professionalism, performance, transparency, and ethics. This thought-provoking book concludes that accountants' technical discourse undermines their ethical reasoning by obscuring the ways in which accounting decisions must be thought through in practice. Accountants with particular ethical perspectives more readily understand and construct particular types of knowledge, so the two issues of knowledge and of ethics are inseparable. Increasingly technical accounting rules can therefore be counterproductive. Instead, this book shows how reinvigorating the ethical discourse within the financial world could be a more effective means of averting future scandals.

Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last fifty years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this books is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.

The Shortt clock, made in the 1920s, is the most famous accurate clock pendulum ever known, having an accuracy of one second per year when kept at nearly constant temperature. Almost all of a pendulum clock's accuracy resides in its pendulum. If the pendulum is accurate, the clock will be accurate. This book describes many scientific aspects of pendulum design and operation in simple terms with experimental data, and little mathematics. It has been written, looking at all the different parts and aspects of the pendulum in great detail, chapter by chapter, reflecting the degree of attention necessary for making a pendulum run accurately. The topics covered include the dimensional stability of different pendulum materials, good and poor suspension spring designs, the design of mechanical joints and clamps, effect of quartz on accuracy, temperature compensation, air drag of different bob shapes and making a sinusoidal electromagnetic drive. One whole chapter is devoted to simple ways of improving the accuracy of ordinary low-cost pendulum clocks, which have a different construction compared to the more expensive designs of substantially well-made ones. This book will prove invaluable to anyone who wants to know how to make a more accurate pendulum or pendulum clock.

In the development literature, some countries are cited more often than others as examples of development success. These countries are understood to have policies and institutions in place that could be transferred, at least in part, to less successful countries both within their own regions, and elsewhere in the world. As such, they may constitute ‘role models of development’. This scholarly volume contains historical accounts of a select set of successful countries in the developing world; successful by virtue of their growth and development path—albeit at times in an uneven, non-linear, and patchy manner. Each unique case describes the fundamental ‘causes’ of success: initial conditions and resources; local, regional, and international factors shaping the national state of affairs; and contributions to the development process by internal and external actors and institutions. Each country has a story to tell from which useful lessons can be drawn. While other similar works have presented cases of successful development strategies, they tend to be region-specific or constitute a relatively small number of cases. This book takes a more wide-ranging perspective involving a large number of country studies, spanning world regions and development levels.

The Iliad is a poem whose events revolve around the “anger” of Achilles, and his personal fierceness and pursuit of glory remain, despite different and more complex nuances, the prevailing features of his characterization. This book proposes to investigate how different literary authors and visual artists at different periods responded to Achilles' “erotic life”, an aspect about which the Iliadwas almost completely silent. Achilles' loves expose a crack in the usually self-assured attitude of the hero, demonstrating the limits of epic heroism and the epic vision of the world. As such, these moments of erotic “weakness” became perfect manifestos for reuse in other genres, such as tragedy and the various forms of love poetry, in which themes of love and passion were more customary than in heroic epic.

Acids and bases are ubiquitous in chemistry. Our understanding of them, however, is dominated by their behaviour in water. Transfer to non-aqueous solvents leads to profound changes in acid-base strengths and to the rates and equilibria of many processes: for example, synthetic reactions involving acids, bases, and nucleophiles; isolation of pharmaceutical actives through salt formation; formation of zwitter-ions in amino acids; and chromatographic separation of substrates. This book seeks to enhance our understanding of acids and bases by reviewing and analysing their behaviour in non-aqueous solvents. The behaviour is related where possible to that in water, but correlations and contrasts between solvents are also presented. Fundamental background material is provided in the initial chapters: quantitative aspects of acid–base equilibria, including definitions and relationships between solution pH and species distribution; the influence of molecular structure on acid strengths; and acidity in aqueous solution. Solvent properties are reviewed, along with the magnitude of the interaction energies of solvent molecules with (especially) ions; the ability of solvents to participate in hydrogen bonding and to accept or donate electron pairs is seen to be crucial. Experimental methods for determining dissociation constants are described in detail. In the remaining chapters, dissociation constants of a wide range of acids in three distinct classes of solvent are discussed: protic solvents, such as alcohols, which are strong hydrogen-bond donors; basic, polar aprotic solvents, such as dimethylformamide; and low-basicity and low-polarity solvents, such as acetonitrile and tetrahydrofuran. Dissociation constants of individual acids vary over more than twenty orders of magnitude among the solvents, and there is a strong differentiation between the response of neutral and charged acids to solvent change. Ion-pairing and hydrogen-bonding equilibria, such as between phenol and phenoxide ions, play an increasingly important role as the solvent polarity decreases, and their influence on acid–base equilibria and salt formation is described.

Acoustic microscopy enables you to image and measure the elastic properties of materials with the resolution of a good microscope. By using frequencies in the microwave range, it is possible to make the acoustic wavelength comparable with the wavelength of light, and hence to achieve a resolution comparable with an optical microscope. The contrast gives information about the elastic properties and structure of the sample. Since acoustic waves can propagate in materials, acoustic microscopy can be used for interior imaging, with high sensitivity to defects such as delaminations. Solids can support both longitudinal and transverse acoustic waves. At surfaces a combination of the two known as Rayleigh waves can propagate, and in many circumstances these dominate the contrast in acoustic microscopy. Contrast theory accounts for the variation of signal with defocus, V(z). Acoustic microscopy can image and measure properties such as anisotropy and features such as surface boundaries and cracks. A scanning probe microscope can be used to detect ultrasonic vibration of a surface with resolution in the nanometre range, thus beating the diffraction limit by operating in the extreme near‐field. This 2nd edition of Acoustic Microscopy has a major new chapter on the technique and applications of acoustically exited probe microscopy.

The biological and social sciences often generalize causal conclusions from one context to others that may differ in some relevant respects, as is illustrated by inferences from animal models to humans or from a pilot study to a broader population. Inferences like these are known as extrapolations. How and when extrapolation can be legitimate is a fundamental question for the biological and social sciences that has not received the attention it deserves. This book argues that previous accounts of extrapolation are inadequate and proposes a better approach that is able to answer methodological critiques of extrapolation from animal models to humans.