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RESUMO Este artigo defende que os princípios dialógicos do discurso são aplicáveis tanto a linguagens verbais como a linguagens icônicas, já que compartilham certas funções, como a importantíssima função metalinguística. O artigo estuda detalhadamente, por uma perspectiva bakhtiniana, uma série de seis pinturas criadas pelo artista holandês do Século XVII Nicolaes Maes (1634-1693). Cada pintura representa poses e gestos diferentes de um bisbilhoteiro, de tal maneira que o analista-observador bakhtiniano é obrigado a ver como a pintura desse tipo curioso combina de maneiras surpreendentes linguagens verbais e visuais. As telas de bisbilhoteiros de Maes concernem à curiosidade, reunindo personagens que poderiam ter preferido permanecer independentes umas das outras. As telas apresentam códigos gestuais, corporais, linguísticos e cromáticos, fazendo o material visual funcionar criativamente e permitindo que cada linguagem se beneficie das vantagens expressivas das outras. Combinam-se aí várias perspectivas para mostrar que as capacidades expressivas de toda linguagem dada são necessariamente mais pobres quando recorrem a um único meio. Uma perspectiva bakhtiniana pode derramar nova luz sobre as pinturas de Nicolaes Maes, ao mesmo tempo em que a análise ilumina novas possibilidades semânticas no pensamento de Bakhtin. ABSTRACT This article claims that the principles of dialogic discourse are applicable to both verbal and iconic languages, because they share certain functions, such as the all-important metalinguistic one. The article studies in detail, from a Bakhtinian perspective, a series of six paintings created by the 17th century Dutch artist, Nicolaes Maes (1634-93). Each painting depicts different poses and gestures of an eavesdropper, in such a manner that the Bakhtinian analyst-viewer is obliged to see how painting of this curious sort combines surprising verbal and visual languages. Maes' eavesdropper paintings concern curiosity, bringing together characters who might have preferred to remain independent of one another. The paintings deploy gestural, bodily, linguistic, and colour codes and make the visual material work creatively, allowing each language to take advantage of the expressive advantages of other languages. Several vantage points combine to show that the expressive capabilities of any given language are necessarily poorer when they rely on a single medium. A Bakhtinian perspective can shed new light on the paintings of Nicolaes Maes, while the analysis illumines new semantic possibilities in the thought of Bakhtin.

Purpose – Utilising concepts drawn from the governmentality literature, the purpose of this paper is to examine the adoption of International Financial Reporting Standards (IFRSs) in the UK’s devolved administrations of Northern Ireland, Scotland and Wales in order to assess why they were adopted and how their introduction has been governed. Design/methodology/approach – This research applies a combination of three different approaches, namely: a content analysis; an anonymous online questionnaire; and semi-structured interviews. Findings – These include: the transition has had minimal impact upon policy setting and the information produced to aid budgeting and decision making; IFRSs are not entirely appropriate for the public sector; the time, cost and effort involved outweighed the benefits; public sector accounting has become overly-complicated; and the transition is not perceived as part of a wider privatisation programme. Research limitations/implications – As this study focuses upon the three UK devolved administrations, the findings may not be applicable in a wider setting. Practical/implications – Public sector change must be adequately resourced, carefully planned, with appropriate systems, trained staff and interdisciplinary project teams; accounting change should be based on value for money; and a single, coherent financial regime for the way in which government uses budgets, presents estimates to Parliament and publishes its resource accounts should be implemented. Originality/value – This study highlights that accounting change is not just a technical issue and, while it can facilitate a more business-like environment and enhance accountability, all those affected by the changes may not have the requisite skills to fully utilise the (new) information available.

PurposeThis paper seeks to examine how Public Private Partnerships (PPPs) have been affected by the global financial crisis (GFC). After briefly discussing PPPs and the GFC, the paper considers whether the latter has been a contributing factor in the declining number of projects reaching financial close.Design/methodology/approachThe paper employs document content analysis to compare the time between notification of a project in the Official Journal of the European Union and its financial close in order to assess whether this period has increased since the beginning of the GFC. Two case studies are also presented.FindingsApart from a very small number of projects, the time between official project notification and financial close is lengthening, with the case studies providing some possible explanations for this.Originality/valueWhilst Burger et al. provide some general statistics on the impact of the GFC on PPPs in a number of countries, this paper examines over 600 PPPs in the UK and supplements this analysis with two case studies, in order to assess whether the GFC has led to delays in projects reaching financial close.

In 1997, New Labour set about the task of reforming public services in the United Kingdom through the use of an ideology that became known as the ‘Third Way’. This research examines the context from which this concept emerged, and explores its relationship with the tools of delivery, with particular reference to the Private Finance Initiative (PFI). The paper begins by reviewing the Third Way, before analysing the arguments for and against PFI. Using an example from the Northern Ireland education sector, the paper argues that the characteristics associated with the Third Way are mirrored in the operational tools of public service delivery, such as PFI. The paper concludes that, within the context of the case study reviewed, there is a ‘consistent pragmatism’ in play in relation to how these delivery initiatives are operated and how they relate to their conceptual underpinnings.

PurposeThe aim of the paper was to investigate entrepreneurship in a university setting and in particular amongst university managers, established academic entrepreneurs and nascent academic entrepreneurs. The purpose was to better understand the enablers and barriers to entrepreneurship taking place.Design/methodology/approachA qualitative, sense‐making methodology was used involving a single case method and a purposeful sampling approach. A three‐stage design strategy consisted of: identification of key themes by questioning university policy makers, managers and academic entrepreneurs; development of a questionnaire to profile academic entrepreneurs; and use of the questionnaire to assess preferences amongst nascent academic entrepreneursFindingsFour types of academic entrepreneur (hero, maverick, broker and prospector) were identified based on different approaches by individual academics to the use/production of discipline knowledge and the nature of their relationship with the host university.Research limitations/implicationsThe single case research is perceived as a limitation. Future studies will involve refining the level of analysis in terms of different disciplines and institutions.Practical implicationsThe results suggest that interventions to promote entrepreneurship within universities ought to consider different strategies in order to take account of preferences amongst nascent entrepreneurs.Originality/valueThe paper looks at entrepreneurship in universities from a corporate perspective rather than from an individual perspective. The powerful influence of the university organisational setting is therefore recognised in terms of the creation of enablers and barriers to academic entrepreneurship taking place.

This article examines the state of PFI in the UK following an amendment published by the ASB to FRS 5. It was predicted that this amendment would mean that most properties constructed by the private sector, on behalf of the public sector, would have suddenly to appear on the balance sheets of the latter. This would have led to an unacceptable level of public sector borrowing and could have undermined the entire rationale for the scheme. Having outlined the objectives of PFI and explained the attitude adopted by the ASB, the article examines the reaction of HM Treasury. The article then demonstrates the likely consequences of the main parties in PFI contracts passing on as much risk as possible to the private sector so as to ensure that the assets remain off balance sheet. It concludes by assessing the expected impact that these actions will have on value for money.

This chapter investigates two different uses of social networking sites (SNSs) within the same higher education institution. One was used as a means of communicating with students while they were still making their study choices, whereas the other aimed to create a medium for student interaction before they arrived at university. While both attempts had some degree of success in the setting up of the SNSs, dissemination, and control of content were not without their difficulties. Having outlined the theory behind SNSs, the chapter then highlights both the rationale behind the decision to use them and the experience of both users. It then describes how lessons learnt led to changes being made in the following year, before concluding by providing some recommendations for others looking to try similar techniques.