http://bura.brunel.ac.uk/handle/2438/158 2013-05-23T13:57:48Z 2013-05-23T13:57:48Z Tully, James Bryan http://bura.brunel.ac.uk/handle/2438/4318 2012-11-23T09:47:29Z 1987-01-01T00:00:00Z

Title: Accounting for transsexualism Authors: Tully, James Bryan Abstract: This study reports the systematic collection of accounts from 204 transsexual subjects, most of whom attended the Gender Identity Clinic at Charing Cross Hospital (Fulham). A review of the literature covers cross gender behaviour in other societies, recent biological, social and psychological studies on gendered and cross gendered behaviour, a medical history of transsexualism and 'sex reassignment surgery'. Psychological 'frames' for the study of cross gendered careers are derived from attributional theories, and symbolic interactionist approaches to the construction of sexual categories of behaviour and experience. The collection of accounts follows a methodology derived from Harr & and his associates' ethogenic approach to the study of social behaviour, and the principles of generating 'grounded (sociological) theory' propounded by Glaser and Strauss. There is a short statistical section on the population of research subjects as a whole. Transexuals' accounts, some 500 exerpts, are marshalled under nearly 200 headings and subheadings. These cover almost all areas of relevant life experience. The conclusions argue that there is a fundamental weakness in the imposition of psychiatric 'syndromes' on gender dysphoric phenomena. Rather, 'gender dysphoric careers' are proposed as fluctuating enterprises in the construction of meanings, some meanings being more fateful and workable than others. An attributional -'imaginative involvement' model to account for transsexualism is explicated. The implications which can be drawn from this, for the way the management of these unfortunate people could be improved, completes the text. Description: This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.

1987-01-01T00:00:00Z Drachenberg, Ralf http://bura.brunel.ac.uk/handle/2438/4084 2012-11-23T09:46:28Z 2010-01-01T00:00:00Z

Title: Accounting for the open method of coordination: Can 'old' theories on European integration explain 'new' forms of integrations Authors: Drachenberg, Ralf Abstract: Since the European Council in Lisbon, the use of the Open Method of Coordination (OMC) and OMC-type processes have become widespread across policy areas of the European Union, and also spilled over to non-governmental actors. This PhD thesis will compare and contrast two examples of OMC-like governance in the field of Education and Training which so far have been under-researched, namely the Open Method of Coordination in E&T and the Framework of Actions on the lifelong development of competencies and qualifications by the European social partners. In order to explain the creation, functioning and impact of these forms of governance, different European integration theories are tested on how they explain the results. It is expected that different theoretical approaches can explain certain aspects better than others. To fully understand all of these aspects of OMC-type governance, the combined use of rationalist and constructivist approaches is promoted. The results will show that OMC-type governance is a third way between intergovernmental and supranational policy-making and significantly contributed to the deepening of E&T policy at EU level, while at the same time guaranteeing national sovereignty, leading to a new form of integration. This thesis argues that OMC-like tools are able to serve diverse interests with respect to speed and nature of European integration. By being soft and flexible policy-tools, OMC-like tools are ideal for sensitive policy areas with very diverse national situations and represent rather a complementary form of policy-making than an alternative to the Community Method. Consequently, European integration theories need to adapt to the possibility of EU policy-making methods that are neither purely intergovernmental nor fully supranational and lead to new types of integration. OMC-like tools also illustrate the need to return to the ambition of grand theories i.e. explaining the whole picture, without relying only on one theory but rather using various approaches in a complementary fashion. Description: This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.

2010-01-01T00:00:00Z El-Tawy, N Tollington, T http://bura.brunel.ac.uk/handle/2438/3741 2009-11-02T16:26:23Z 2009-01-01T00:00:00Z

Title: An artifact based approach to the accounting recognition of assets, particularly intangible assets Authors: El-Tawy, N; Tollington, T Abstract: The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological focus is upon revisions to the definition of an asset. The asset recognition criteria presented in this paper break free from this narrow definitional perspective to offer an alternative view based on the recognition of artifacts and the related notion of separability.

2009-01-01T00:00:00Z El-Tawy, N Tollington, T http://bura.brunel.ac.uk/handle/2438/3739 2009-11-02T16:26:27Z 2009-01-01T00:00:00Z

Title: Exploring some standard-setters’ views in respect of asset recognition Authors: El-Tawy, N; Tollington, T Abstract: In-depth semi-structured interviews were conducted with four Standards-setters: three International Accounting Standards Board members and a Canadian Accounting Standards Board staff member –who has been working on the IASB’s Conceptual Framework project – in particular, the elements and recognition phase. These interviews were conducted from May to June 2008 and were directed towards seven related themes taken from the litarture: the definition of an asset, the recognition of an asset, asset recognition is a-priori to asset measurement, the resource in respect of intangible assets comprises ‘rights’, entity specific versus market specific events, separability, internally generated intangible assets. As one can observe from their personal views, they were not inclined towards the use of asset recognition criteria preferring instead to rely upon compliance with the definition of an asset and then an asset’s subsequent measurement.

2009-01-01T00:00:00Z