5 resultados para Convergence of accounting standards

em Universitätsbibliothek Kassel, Universität Kassel, Germany


Relevância:

100.00% 100.00%

Publicador:

Resumo:

Die Dissertation geht von der Überlegung aus, dass ein Wandel im deutschen Bildungssystem aufgrund kinderrechtlicher und demokratischer Überlegungen eine essenzielle Zukunftsaufgabe ist. Dies geschieht im Besonderen vor dem Hintergrund kinderrechtlicher Forderungen, wie sie beispielsweise aus dem Status Deutschlands als Mitgliedsland der UN-Kinderrechtskonvention und des UN-Übereinkommens über die Rechte von Menschen mit Behinderung entstehen: Die Korrelation zwischen Herkunft und Bildungserfolg sowie die noch konzeptionell ungenügend entwickelten Ansätze zur Inklusion werden als bestimmend für die Diskussion erkannt. Die Arbeit vertritt die These, dass Lehrende eine zentrale Rolle in einem notwendigen Prozess der Umwandlung des deutschen Bildungssystems spielen können und nimmt in emanzipatorischer Absicht die Lehrenden als Zielgruppe in den Blick. Aufgrund der Struktur der Lehrendenausbildung wird zudem dafür argumentiert, entsprechende Veränderungen im Sinne ihrer Nachhaltigkeit und flächendeckenden Relevanz in der Lehrendenausbildung des ersten universitären Ausbildungsabschnittes zu verankern. Als Instrument, welches die Kriterien von Nachhaltigkeit und umfassender Relevanz erfüllt, werden die Standards für die Lehrerbildung im Bereich Bildungswissenschaften benannt und theoretisch unterfüttert. Grundsätzlich spannt sich der Blickwinkel der Arbeit zwischen der Betrachtung der Struktur des Bildungssystems, des Wissens und Könnens von Lehrenden und Lernenden im Sinne der Kompetenzorientierung sowie der Haltung auf, welche Lehrende einnehmen. Dabei wird aufgezeigt, dass sich diese Faktoren wechselseitig auf vielfache Art und Weise beeinflussen. Auf der Basis dieser Überlegungen wird zunächst das deutsche Bildungssystem in seinen Strukturen beschrieben und die Lehrenden und Lernenden als Teilnehmende am Bildungsgeschehen skizziert. Ein exkursiver Vergleich dreier aufgrund kinderrechtlicher Parameter ausgewählter europäischer Bildungssysteme eruiert zudem, inwiefern die aufgezeigten Bestimmungsgrößen Struktur, Wissen/Können und Haltung Einfluss auf kinderrechtliche Verfasstheit des Bildungssystems nehmen, wobei die Grundprinzipien der UN-Kinderrechtskonvention hier als Messinstrument dienen. Davon ausgehend, erscheint pädagogische Haltung als eine wesentliche Einflussgröße, die im weiteren Verlauf der Arbeit im Sinne der kritischen Pädagogik zu einer Konzeption Pädagogischer Verantwortung verdichtet wird. Vor diesem Hintergrund erfolgt eine Betrachtung aktueller Problematiken im deutschen Bildungssystem, die sich an den in den Standards für die Lehrerbildung identifizierten Ausbildungsschwerpunkten orientiert und erneut die Prinzipien und rechtlichen Vorgaben der UN-Kinderrechtskonvention als Maßstab wählt. Auf der Grundlage dieser umfassenden Diskussion werden in einem sich anschließenden Analyseschritt Annotationen vorgenommen, die die Formulierungen der 11 Standards für die Lehrerbildung inhaltlich erweitern und ergänzen. In Verbindung mit einer Pädagogischen Verantwortung, die sich der Ausbildung kritischer Mündigkeit verpflichtet, werden die annotierten Standards als eine Möglichkeit der kinderrechtlichen (Selbst-)Evaluation von Lehrenden sowie als Instrument einer kinderrechtliche Gesichtspunkte fokussierenden Lehrendenbildung verstanden und dargestellt.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This research is a study about knowledge interface that aims to analyse knowledge discontinuities, the dynamic and emergent characters of struggles and interactions within gender system and ethnicity differences. The cacao boom phenomenon in Central Sulawesi is the main context for a changing of social relations of production, especially when the mode of production has shifted or is still underway from subsistence to petty commodity production. This agrarian change is not only about a change of relationship and practice, but, as my previous research has shown, also about the shift of knowledge domination, because knowledge construes social practice in a dialectical process. Agroecological knowledge is accumulated through interaction, practice and experience. At the same time the knowledge gained from new practices and experiences changes mode of interaction, so such processes provide the arena where an interface of knowledge is manifested. In the process of agro-ecological knowledge interface, gender and ethnic group interactions materialise in the decision-making of production and resource allocation at the household and community level. At this point, power/knowledge is interplayed to gain authority in decision-making. When authority dominates, power encounters resistance, whereas the dominant power and its resistance are aimed to ensure socio-economic security. Eventually, the process of struggle can be identified through the pattern of resource utilisation as a realisation of production decision-making. Such processes are varied from one community to another, and therefore, it shows uniqueness and commonalities, especially when it is placed in a context of shifting mode of production. The focus is placed on actors: men and women in their institutional and cultural setting, including the role of development agents. The inquiry is informed by 4 major questions: 1) How do women and men acquire, disseminate, and utilise their agro ecological knowledge, specifically in rice farming as a subsistence commodity, as well as in cacao farming as a petty commodity? How and why do such mechanisms construct different knowledge domains between two genders? How does the knowledge mechanism apply in different ethnics? What are the implications for gender and ethnicity based relation of production? ; 2) Using the concept of valued knowledge in a shifting mode of production context: is there any knowledge that dominates others? How does the process of domination occur and why? Is there any form of struggle, strategies, negotiation, and compromise over this domination? How do these processes take place at a household as well as community level? How does it relate to production decision-making? ; 3) Putting the previous questions in two communities with a different point of arrival on a path of agricultural commercialisation, how do the processes of struggle vary? What are the bases of the commonalities and peculiarities in both communities?; 4) How the decisions of production affect rice field - cacao plantation - forest utilisation in the two villages? How does that triangle of resource use reflect the constellation of local knowledge in those two communities? What is the implication of this knowledge constellation for the cacao-rice-forest agroecosystem in the forest margin area? Employing a qualitative approach as the main method of inquiry, indepth and dialogic interviews, participant observer role, and document review are used to gather information. A small survey and children’s writing competition are supplementary to this data collection method. The later two methods are aimed to give wider information on household decision making and perception toward the forest. It was found that local knowledge, particularly knowledge pertaining to rice-forest-cacao agroecology is divided according to gender and ethnicity. This constellation places a process of decision-making as ‘the arena of interface’ between feminine and masculine knowledge, as well as between dominant and less dominant ethnic groups. Transition from subsistence to a commercial mode of production is a context that frames a process where knowledge about cacao commodity is valued higher than rice. Market mechanism, as an external power, defines valued knowledge. Valued knowledge defines the dominant knowledge holder, and decision. Therefore, cacao cultivation becomes a dominant practice. Its existence sacrifices the presence of rice field and the forest. Knowledge about rice production and forest ecosystem exist, but is less valued. So it is unable to challenge the domination of cacao. Various forms of struggles - within gender an ethnicity context - to resist cacao domination are an expression of unequal knowledge possession. Knowledge inequality implies to unequal access to withdraw benefit from market valued crop. When unequal knowledge fails to construct a negotiated field or struggles fail to reveal ‘marginal’ decision, e.g. intensification instead of cacao expansion to the forest, interface only produces divergence. Gender and ethnicity divided knowledge is unabridged, since negotiation is unable to produce new knowledge that accommodates both interests. Rice is loaded by ecological interest to conserve the forest, while cacao is driven by economic interest to increase welfare status. The implication of this unmediated dominant knowledge of cacao production is the construction of access; access to the forest, mainly to withdraw its economic benefit by eliminating its ecological benefit. Then, access to cacao as the social relationship of production to acquire cacao knowledge; lastly, access to defend sustainable benefit from cacao by expansion. ‘Socio-economic Security’ is defined by Access. The convergence of rice and cacao knowledge, however, should be made possible across gender and ethnicity, not only for the sake of forest conservation as the insurance of ecological security, but also for community’s socio-economic security. The convergence might be found in a range of alternative ways to conduct cacao sustainable production, from agroforestry system to intensification.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Semantic Web Mining aims at combining the two fast-developing research areas Semantic Web and Web Mining. This survey analyzes the convergence of trends from both areas: Growing numbers of researchers work on improving the results of Web Mining by exploiting semantic structures in the Web, and they use Web Mining techniques for building the Semantic Web. Last but not least, these techniques can be used for mining the Semantic Web itself. The second aim of this paper is to use these concepts to circumscribe what Web space is, what it represents and how it can be represented and analyzed. This is used to sketch the role that Semantic Web Mining and the software agents and human agents involved in it can play in the evolution of Web space.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

In the theory of the Navier-Stokes equations, the proofs of some basic known results, like for example the uniqueness of solutions to the stationary Navier-Stokes equations under smallness assumptions on the data or the stability of certain time discretization schemes, actually only use a small range of properties and are therefore valid in a more general context. This observation leads us to introduce the concept of SST spaces, a generalization of the functional setting for the Navier-Stokes equations. It allows us to prove (by means of counterexamples) that several uniqueness and stability conjectures that are still open in the case of the Navier-Stokes equations have a negative answer in the larger class of SST spaces, thereby showing that proof strategies used for a number of classical results are not sufficient to affirmatively answer these open questions. More precisely, in the larger class of SST spaces, non-uniqueness phenomena can be observed for the implicit Euler scheme, for two nonlinear versions of the Crank-Nicolson scheme, for the fractional step theta scheme, and for the SST-generalized stationary Navier-Stokes equations. As far as stability is concerned, a linear version of the Euler scheme, a nonlinear version of the Crank-Nicolson scheme, and the fractional step theta scheme turn out to be non-stable in the class of SST spaces. The positive results established in this thesis include the generalization of classical uniqueness and stability results to SST spaces, the uniqueness of solutions (under smallness assumptions) to two nonlinear versions of the Euler scheme, two nonlinear versions of the Crank-Nicolson scheme, and the fractional step theta scheme for general SST spaces, the second order convergence of a version of the Crank-Nicolson scheme, and a new proof of the first order convergence of the implicit Euler scheme for the Navier-Stokes equations. For each convergence result, we provide conditions on the data that guarantee the existence of nonstationary solutions satisfying the regularity assumptions needed for the corresponding convergence theorem. In the case of the Crank-Nicolson scheme, this involves a compatibility condition at the corner of the space-time cylinder, which can be satisfied via a suitable prescription of the initial acceleration.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

A convergence of factors has made food security one of the most important global issues. It has been the core concept of the Milan Expo 2015, whose title, Feeding the Planet, Energy for Life, embodied the challenge to provide the world’s growing population with a sustainable, secure supply of safe, nutritious, and affordable high-quality food using less land with lower inputs. Meeting the food security agenda using current agricultural production techniques cannot be achieved without serious degradation to the environment, including soil degradation, loss of biodiversity and climate change. Organic farming is seen as a solution to the challenge of sustainable food production, as it provides more nutritious food, with less or no pesticide residues and lower use of inputs. A limit of organic farming is its restricted capability of producing food compared to conventional agriculture, thus being an inefficient approach to food production and to food security. The authors maintain, on the basis of a scientific literature review, that organic soils tend to retain the physical, chemical and biological properties over the long term, while maintaining stable levels of productivity and thereby ensuring long-term food production and safety. Furthermore, the productivity gap of organic crops may be worked out by further investment in research and in particular into diversification techniques. Moreover, strong scientific evidence indicates that organic agricultural systems deliver greater ecosystem services and social benefits.