The architecture of accounting and the neoliberal betrayal of life
معماری حسابداری و خیانت نئولیبرالی از زندگی-2021
This paper identifies the way in which accounting practices reinforced the increasing influence of the intolerant financial emphasis of the market on the quality of social housing under neoliber- alism when successive British governments gave little importance to the impact of aesthetic and ethical qualities of social housing on the well-being of inhabitants. Social values, most especially safety and beauty, were able to be reinterpreted according to economic logic, thereby denying the need for them to be explicitly considered in any social housing decisions. The study emphasises the way in which the austerity and deregulation agenda of neoliberal policies that had a signif- icant impact on building and fire safety regulations were ultimately justified by financial criteria. The Grenfell Tower fire in 2017 belatedly exposed the way in which the financial and operational visibilities created by accounting practices had become crucial to the successful implementation of the economic logic of the neoliberal agenda and related market priorities of successive British governments, irrespective of the consequences. The paper demonstrates how the Grenfell Tower refurbishment was the apotheosis of neoliberalism; a toxic mix of austerity, outsourcing and deregulation. The focus on value for money in the refurbishment led ultimately to the betrayal of life of the residents.
keywords: حسابداری | برج گرنفل | مسکن اجتماعی | نئولیبرالیسم | فوکو | Accounting | Grenfell Tower | Social housing | Neoliberalism | Foucault
Environmental and economic sustainability of key sectors in Chinas steel industry chain: An application of the Emergy Accounting approach
پایداری محیط زیست و اقتصادی بخش های کلیدی در زنجیره صنعت فولاد چین: استفاده از رویکرد حسابداری ظاهری-2021
Increasing urbanization day–by–day requires new housing and transportation infrastructures. As a consequence, demand for steel – a basic material for buildings construction as well as for vehicles and railroads – would also increases. This study applies Emergy Accounting (EMA) to assess the Chinás steel industry environmental per- formance and to identify key application sectors. Subsequently, this study calculates emergy–based indicators capable to assess the present economic performance, environmental sustainability, and land resource appropriate utilization. Building on these indicators, changes of sustainability scenarios in key application sectors are also investigated, with special focus on increased use of recycled steel. The results show that the environmental impacts of steel use in downstream sectors, specially in the Housing and Vehicles Sectors, are significantly higher. Furthermore, the downstream sectors also have a very large requirement for embodied land. Addition- ally, the Emergy Benefit Ratio (EBR) shows non-negligible advantages to China derived from importing raw iron from abroad at international market prices. Finally, when the recycling rate of scrap steel increases, the per- formance of downstream sectors improves, with the Vehicle sector showing the most significant changes. Although the benefits of steel-based economy to society are clear, multidimensional sustainability concerns and international competition for primary resources necessitate a transition towards increased recycling and inno- vative materials within a strictly enforced “circular economy” policy.
keywords: بخش های کاربردی فولاد | حسابداری امری | بازیافت فولاد و استفاده مجدد از فولاد | ارزیابی پایداری | Steel application sectors | Emergy accounting | Steel recycling and reusing | Sustainability assessment
Offsite construction supply chain strategies for matching affordable rental housing demand: A system dynamics approach
استراتژی های زنجیره تأمین ساخت و ساز خارج از ساختمان برای مطابقت با تقاضای مسکن اجاره ای ارزان قیمت: رویکرد پویایی سیستم-2021
Australian housing affordability is influenced by both housing supply and demand factors. These factors include lengthy construction and planning process. The affordability crisis affects the housing rental sector, which accommodates more than 20 % of Australian household. This research developed a system dynamics model to simulate demography-linked affordable rental housing demand and supply in South East Queensland (SEQ). A Prefabricated Offsite Construction (OSC) housing supply strategy is compared with a traditional building approach (BAU) to investigate the effectiveness of OSC techniques to reduce informational asymmetries during development planning stages to deliver better affordable rental housing is linked to housing needs in SEQ. The model focuses on demographic groups housing demand of one, two- and three-bedroom apartment units and examines how reductions in the development process, through OSC methods, influence the efficiency of Government supported affordable rental housing supply schemes. Overall, the study finds that reduced planning and construction timeframes through OSC methods may improve demography-linked rental housing supply by approximately 6.6 % overall compared to BAU in SEQ. For 1,2- and 3-bedroom apartment demand, OSC strategies are expected to improve supply efficiency by 8.7 %, 8.4 % and 9.2 %, respectively. Optimal OSC strategies were assessed and found that flexibility in development sizes have an outsized positive effect. The study has implications for Government supported affordable rental housing strategies, including the build to rent sector.
Keywords: Offsite construction | Sustainable development | Social resilience | Affordable housing policy | Urban systems modelling | System dynamics | Prefabrication
Credit expansion, bank liberalization, and structural change in bank asset accounts
گسترش اعتبار، آزاد سازی بانک، و تغییر ساختاری در حسابهای دارایی بانک-2021
This paper studies the links among credit supply expansion, commercial bank asset ac- count structures, and the housing boom preceding the 20 07–20 09 ﬁnancial crisis. We propose a real business cycle model with a housing market and ﬁnancial intermediaries (banks) subject to leverage constraints. In our model, banks channel funds to ﬁrms for production and provide collateralized loans to mortgage borrowers; thus, banks determine their asset account structures endogenously. We show that a credit supply expansion to banks can account for four key facts that characterize the housing boom: (1) an increase in real house prices; (2) an increase in the mortgage-to-GDP ratio; (3) a decrease in the real mortgage interest rate; and (4) an increase in the ratio of mortgages to ﬁrm loans in commercial bank asset accounts. In our model, a credit supply expansion to banks can also generate a boom-bust cycle through the collateral value channel via mortgage borrowers. Asset-side bank regulations that reduce excessive mortgage issuance during a credit boom can help to dampen the subsequent economic downturn.
keywords: گسترش اعتبار | لیبرال سازی بانک | ورق بانکی | چرخه کسب و کار | Credit expansion | Bank liberalization | Bank balance sheet | Business cycle
Diurnal emotions, valence and the coronavirus lockdown analysis in public spaces
احساسات روزانه ، ظرفیت و تجزیه و تحلیل قرنطینه کرونا در فضاهای عمومی-2021
A large-scale analysis of diurnal and seasonal mood cycles in global social networks has been performed successfully over the past ten years using Twitter, Facebook and blogs. This study describes the application of remote biometric technologies to such investigations on a large scale for the first time. The performance of this research was under real conditions producing results that conform to natural human diurnal and seasonal rhythm patterns. The derived results of this, 208 million data research on diurnal emotions, valence and facial temperature correlate with the results of an analogical Twitter research performed worldwide (UK, Australia, US, Canada, Latin America, North America, Europe, Oceania, and Asia). It is established that diurnal valence and sadness were correlated with one another both prior to and during the period of the coronavirus crisis, and that there are statistically significant relationships between the values of diurnal happiness, sadness, valence and facial temperature and the numbers of their data. Results from the simulation and formal comparisons appear in this article. Additionally the analyses on the COVID-19 screening, diagnosing, monitoring and analyzing by applying biometric and AI technologies are described in Housing COVID-19 Video Neuroanalytics.
Keywords: Diurnal emotions | Valence and facial temperature | COVID-19 | Public spaces | Remote biometric technologies | Large-scale data analysis | Worldwide comparisons
Yield and the city: Swedish public housing and the political significance of changed accounting practices
عملکرد و شهر: مسکن عمومی سوئدی و اهمیت سیاسی شیوه های حسابداری تغییر یافته-2021
This article discusses the role of accounting in the changes that the public housing sector in Sweden has undergone. Public housing has been the cornerstone of the welfare state, which perceived housing as a right for all. These housing policies have been challenged from the 1990s onwards, and new legislation introduced in 2011 forced the sector to further economise operations. Because observance of the new legislation supposedly relied on accounting practices, calculative practices became important. The yield metric, which originates in financial economics, became prominent due to its capacity to condense contradictory conditions and time into a single figure, thereby making assets comparable. A study comprising 44 interviews (46 interviewees) undertaken in 9 council-run public housing companies reveals the social impact of the introduced accounting practices. Results indicate that different understandings of the future can either (1) justify bringing residential holdings into a non-calculable sphere to secure political control or (2) result in counter calculations based on assumed future value increases on commercial investments. This vagueness of the notion of time influences the connection between accounting and governmentality and, ultimately, economisation processes since it opens up for political resistance and counter calculations
keywords: معیارهای حسابداری | مسکن | اقدامات محاسباتی | زمان، حوزه های محاسباتی، دولت | Accounting metrics | Housing | Calculative practices | Time, Calculative spheres, Governmentality
Nine-nine-six work system and people’s movement patterns: Using big data sets to analyse overtime working in Shanghai
سیستم کار نه-نه-شش و الگوهای حرکت مردم: استفاده از مجموعه داده های بزرگ برای تحلیل اضافه کاری در شانگهای-2020
Although topics regarding “996 work system” and overtime working have aroused hot arguments, there is scant literature that analyses the spatial distribution and movement patterns of people who work overtime. This article fills this gap by adopting big data analysis and examining the mobile phone signal data which allow the calculation of the approximate spatial position of the mobile-phone user, and the generation of transportation flows and individuals’ origin-destination (OD) flows. The findings show that no less than one third of employees in Shanghai work overtime, and that overtime workers face higher job-housing imbalance than workers who have normal work durations or flexible schedules. This corroborates David Harvey’s time-space compression theory. Going beyond that, we further discover the interchangeability between exploitation in the time dimension, and that in the spatial dimension, resulting in dual exploitation. This article has important policy implications for optimizing the urban spatial system of Shanghai, as it advocates that in addition to strengthening the enforcement of labor law, the government also needs to improve the public service such as strengthening the underground system’s capacity, and construct affordable houses, so as to alleviate the employees’ sufferings caused by temporal and spatial exploitation. Moreover, the research points out the necessity for Chinese cities to enhance the vertical mixing, in order to shorten the job-housing distance.
Keywords: Overtime working | Human activity patterns | Big data | Mobile phone Signal data | Shanghai | OD | Time-space compression | Vertical mixing of land use
New kid on the block: An investigation of the physical, operational, personnel, and service characteristics of recovery community centers in the United States
بچه های جدید در اپارتمان : بررسی خصوصیات جسمی ، عملیاتی ، پرسنلی و خدماتی مراکز جامعه بهبودی در ایالات متحده-2020
Background: Professional treatment and non-professional mutual-help organizations (MHOs) play important roles in mitigating addiction relapse risk. More recently, a third tier of recovery support services has emerged that are neither treatment nor MHO that encompass an all-inclusive flexible approach combining professionals and volunteers. The most prominent of these is Recovery Community Centers (RCCs). RCCs goal is to provide an attractive central recovery hub facilitating the accrual of recovery capital by providing a variety of services (e.g., recovery coaching; medication assisted treatment [MAT] support, employment/educational linkages). Despite their growth, little is known formally about their structure and function. Greater knowledge would inform the field about their potential clinical and public health utility. Method: On-site visits (2015–2016) to RCCs across the northeastern U.S. (K = 32) with semi-structured interviews conducted with RCC directors and online surveys with staff assessing RCCs: physicality and locality; operations and budgets; leadership and staffing; membership; and services. Results: Physicality and locality: RCCs were mostly in urban/suburban locations (90%) with very good to excellent Walk Scores reflecting easy accessibility. Ratings of environmental quality indicated neighborhood/ grounds/buildings were moderate-good attractiveness and quality. Operations: RCCs had been operating for an average of 8.5 years (SD = 6.2; range 1–33 years) with budgets (mostly state-funded) ranging from $17,000–$760,000/year, serving anywhere from a dozen to more than two thousand visitors/month. Leadership and staffing: Center directors were mostly female (55%) with primary drug histories of alcohol (62%), cocaine (19%), or opioids (19%). Most, but not all, directors (90%) and staff (84%) were in recovery. Membership: A large proportion of RCC visitors were male (61%), White (72%), unemployed (50%), criminal-justice system-involved (43%) and reported opioids (35%) or alcohol (33%) as their primary substance. Roughly half were in their first year of recovery (49%), but about 20% had five or more years. Services: RCCs reported a range of services including social/recreational (100%), mutual-help (91%), recovery coaching (77%), and employment (83%) and education (63%) assistance. Medication-assisted treatment (MAT) support (43%) and overdose reversal training (57%) were less frequently offered, despite being rated as highly important by staff. Conclusions: RCCs are easily accessible, attractive, mostly state-funded, recovery support hubs providing an array of services to individuals in various recovery stages. They appear to play a valued role in facilitating the accrual of social, employment, housing, and other recovery capital. Research is needed to understand the relative lack of opioid-specific support and to determine their broader impact in initiating and sustaining remission and cost-effectiveness.
Keywords: Recovery community centers | Recovery | Addiction | Support services | Recovery coaching | Addiction | Substance use disorder
Nursing in the American Justice System
پرستاری در سیستم عدالت آمریکا-2020
Efforts to provide humane care for the mentally ill has led to growth of more suitable services in community-based settings, yet resources are insufficient to meet the needs of mentally ill who interface with the criminal justice system. The resulting collateral damage has created a pathway to prison for massive numbers of impaired individuals, and the inhumane warehousing of thousands of mentally ill people is reminiscent of a century ago. The criminal justice system was never intended to be a safety net for the public mental health system. While advances in expanding the role of the nurse in the healthcare system have shifted because of efforts by nursing’s response to the 2010 Institute of Medicine report, the challenges for correctional/ custody nursing have not been adequately articulated. This paper seeks to enhance awareness of Correctional Nursing through a discussion of challenges posed to nurses who work at the intersection of justice and public health in prisons, jails, detention centers and community supervision in this response to the Future of Nursing report.
Coworking spaces_ Empowerment for entrepreneurship and innovation in the digital and sharing economy
فضاهای همکار: توانمندسازی برای کارآفرینی و نوآوری در اقتصاد دیجیتال و اشتراک-2020
Freelancers, entrepreneurs, new ventures, but also incumbent firms increasingly use coworking spaces (CWS). The alignment of work-space and social space can facilitate organizational empowerment supporting individual work satisfaction. Our mixed-methods study of 328 respondents from CWS in 26 cities in the USA, Germany, and China identifies configurations of institutional patterns on work satisfaction associated with a sense of com- munity, autonomy, participation, linkage multiplicity and mutual knowledge creation. High work satisfaction can occur in three different configurations related to a) agility housing, b) knowledge housing, and c) social housing. Our findings contribute to how incumbent firms and CWS can influence work satisfaction and empower towards innovation and entrepreneurial performance.
Keywords: Coworking spaces | Empowerment | Innovation | Entrepreneurial performance | FsQCA | NCA | Mixed methods