Response of the EAA FRSC to the EFRAG/ANC/FRC discussion paper: 'Towards a Disclosure Framework for the Notes'

We summarise the response of the EAA’s FRSC to Towards a Disclosure Framework for the Notes, a Discussion Paper (DP) issued jointly by EFRAG, ANC and FRC. While supportive of much of the DP, and in particular of the underlying aim to place disclosures on a sounder conceptual foundation, we identify two broad themes for further development. The first concerns the DP’s diagnosis of the problem, which is that the existing financial reporting is characterised by, on the one hand, disclosure overload and, on the other hand, an absence of a conceptual framework for organising and communicating disclosures. Our review of the literature suggests much greater support for the second of these two factors than for the first. The second broad theme is the purpose of the proposed DF, and the principles that are derived from this purpose. Here, we stress the need for the framework to better accommodate the context within which financial statement disclosures are used. In practice, this context is characterised by variation in information, incentives and enforcement, each of which has a considerable effect on the appropriate disclosure policy and practice in any given situation.

Sometimes they use it, sometimes they don’t: an epistemological discussion of L2 morphological production and its use as a competence measurement

The main goal of all approaches to adult second language acquisition (SLA) is to accurately describe and explain the overall acquisition process. To accomplish this, SLA researchers must come to agree on some key issues. In this commentary, I defend the necessity of the competence/performance distinction and how this relates to why an examination of morphological production presents challenges for SLA research. I suggest that such a methodology is meaningful only when it is dovetailed with procedures that test for related syntactic/semantic knowledge.

‘Low carbon’ scenarios, roadmaps, transitions and pathways: an overview and discussion

There are a range of studies based in the low carbon arena which use various ‘futures’- based techniques as ways of exploring uncertainties. These techniques range from ‘scenarios’ and ‘roadmaps’ through to ‘transitions’ and ‘pathways’ as well as ‘vision’-based techniques. The overall aim of the paper is therefore to compare and contrast these techniques to develop a simple working typology with the further objective of identifying the implications of this analysis for RETROFIT 2050. Using recent examples of city-based and energy-based studies throughout, the paper compares and contrasts these techniques and finds that the distinctions between them have often been blurred in the field of low carbon. Visions, for example, have been used in both transition theory and futures/Foresight methods, and scenarios have also been used in transition-based studies as well as futures/Foresight studies. Moreover, Foresight techniques which capture expert knowledge and map existing knowledge to develop a set of scenarios and roadmaps which can inform the development of transitions and pathways can not only help potentially overcome any ‘disconnections’ that may exist between the social and the technical lenses in which such future trajectories are mapped, but also promote a strong ‘co-evolutionary’ content.

Playful language alternation in an online discussion forum: the example of digital code plays

This paper explores the linguistic practice of digital code plays in an online discussion forum, used by the community of English-speaking Germans living in Britain. By adopting a qualitative approach of Computer-Mediated Discourse Analysis, the article examines the ways in which these bilinguals deploy linguistic and other semiotic resources on the forum to co-construct humorous code plays. These performances occur in the context of negotiating language norms and are based on conscious manipulations of both codes, English and German. They involve play with codes at three levels: play with forms, meanings, and frames. Although, at first sight, such alternations appear to be used mainly for a comic effect, there is more to this than just humour. By mixing both codes at all levels, the participants deliberately produce aberrant German ‘polluted’ with English and, in so doing, dismantle the ideology of language purity upheld by the purist movement. The deliberate character of this type of code alternation demonstrates heightened metalinguistic awareness as well as creativity and criticality. By exploring the practice of digital code plays, the current study contributes to the growing body of research on networked multilingualism as well as to practices associated with translanguaging, poly- and metrolingualism.

Recent Ionospheric Observations Relating to Solar-Wind--Magnetosphere Coupling [and Discussion]

Simultaneous observations in the high-latitude ionosphere and in the near-Earth interplanetary medium have revealed the control exerted by the interplanetary magnetic field and the solar wind flow on field-perpendicular convection of plasma in both the ionosphere and the magnetosphere. Previous studies, using statistical surveys of data from both low-altitude polar-orbiting satellites and ground-based radars and magnetometers, have established that magnetic reconnection at the dayside magnetopause is the dominant driving mechanism for convection. More recently, ground-based data and global auroral images of higher temporal resolution have been obtained and used to study the response of the ionospheric flows to changes in the interplanetary medium. These observations show that ionospheric convection responds rapidly (within a few minutes) to both increases and decreases in the reconnection rate over a range of spatial scales, as well as revealing transient enhancements which are also thought to be related to magnetopause phenomena. Such results emphasize the potential of ground-based radars and other remote-sensing instruments for studies of the Earth's interaction with the interplanetary medium.

Design patterns for promoting peer interaction in discussion forums in MOOCs

Design patterns are a way of sharing evidence-based solutions to educational design problems. The design patterns presented in this paper were produced through a series of workshops, which aimed to identify Massive Open Online Course (MOOC) design principles from workshop participants’ experiences of designing, teaching and learning on these courses. MOOCs present a challenge for the existing pedagogy of online learning, particularly as it relates to promoting peer interaction and discussion. MOOC cohort sizes, participation patterns and diversity of learners mean that discussions can remain superficial, become difficult to navigate, or never develop beyond isolated posts. In addition, MOOC platforms may not provide sufficient tools to support moderation. This paper draws on four case studies of designing and teaching on a range of MOOCs presenting seven design narratives relating to the experience in these MOOCs. Evidence presented in the narratives is abstracted in the form of three design patterns created through a collaborative process using techniques similar to those used in collective autoethnography. The patterns: “Special Interest Discussions”, “Celebrity Touch” and “Look and Engage”, draw together shared lessons and present possible solutions to the problem of creating, managing and facilitating meaningful discussion in MOOCs through the careful use of staged learning activities and facilitation strategies.