Rhetoric in international standard setting process: constructing accounting reality

The paper seeks to explore in depth the ways in which rhetorical strategies are employed in the international accounting standard setting process. The study proposes that rather than simply detailing new accounting requirements, the texts and drafts of accounting standards are artefacts, i.e. deliberately and carefully crafted products, that construct, persuade and encourage certain beliefs and behaviours. The persuasive and constructive strategies are also employed by the constituents submitting comment letters on the regulatory proposals. Consequently, the international accounting standard setting process is an ‘interactive process of meaning making’ (Fairclough, 1989). The study regards accounting as a social construct based on intersubjectivity (Searle, 1995; Davidson, 1990, 1994) and posits language as a constitutive factor in the process (Saussure, 1916; Peirce, 1931-58). This approach to the use of language and the role of rhetoric as a persuasive tool to convince others to our perception of ‘accounting reality’ is supported by the sociological work of Bourdieu (1990, 1991). Bourdieu has drawn our attention to how language becomes used, controlled, reformed and reconstituted by the social agents for the purposes of establishing their dominance. In our study we explore in particular the joint IASB and FASB proposals and subsequent regulations on the scope of consolidation and relevant disclosures that address issues of off-balance sheet financing, a subject that is very timely and of great topical importance. The analysis has revealed sophisticated rhetorical devices used by both the Boards and by the lobbyists. These reflect Aristotelian ethos, pathos and logos. The research demonstrates that those using accounting standards as well as those reading comment letters on the proposals for new standards should be aware of the normative nature of these documents and the subjectivity inherent in the nature of the text.

Evaluating relative impact of virtual reality system variables on architectural design comprehension and presence - A variable-centered approach using fractional factorial experiment

The relative contributions of five variables (Stereoscopy, screen size, field of view, level of realism and level of detail) of virtual reality systems on spatial comprehension and presence are evaluated here. Using a variable-centered approach instead of an object-centric view as its theoretical basis, the contributions of these five variables and their two-way interactions are estimated through a 25-1 fractional factorial experiment (screening design) of resolution V with 84 subjects. The experiment design, procedure, measures used, creation of scales and indices, results of statistical analysis, their meaning and agenda for future research are elaborated.

Green marketing in housing: reality or rhetoric?

All new homes in the UK will be required to be zero carbon from 2016. Housing sector bodies and individual housing developers are championing a transition from traditional marketing to green marketing approaches to raise consumer awareness of the benefits of low and zero carbon homes. On-site sales teams on housing developments form a central interface between the developer and potential buyers. These teams, then, have a critical role in the success or otherwise of the developers’ green marketing strategies. However, there is a dearth of empirical research that explores the actual attitudes and practices of these teams. An exploratory case study approach was adopted. The data collection consisted of reviewing relevant company documentation and semi-structure interviews with the on-site sales teams from six housing developments. The findings from two case studies suggest that the sales teams do have potential to forge a bridge between the design / production and consumption spheres in the way that consumers understand and appreciate, but further work is required. The sales teams’ practices were constrained by the incumbent, traditional marketing logic that rotates around issues such as location and selling price. The sales teams appeared to adopt a strategy of a restriction of information about the benefits of low and zero carbon homes to not disturb the prevailing logic. Further, the sales teams justify this insulating mechanism by the argument that consumers are not interested in those benefits. This rhetoric may be driving a real wedge between the design / production and consumption spheres to the detriment of the consumer and, in the longer term, the house builder itself.

Which of satellite- or model-based estimates is closer to reality for aerosol indirect forcing?

In their contribution to PNAS, Penner et al. (1) used a climate model to estimate the radiative forcing by the aerosol first indirect effect (cloud albedo effect) in two different ways: first, by deriving a statistical relationship between the logarithm of cloud droplet number concentration, ln Nc, and the logarithm of aerosol optical depth, ln AOD (or the logarithm of the aerosol index, ln AI) for present-day and preindustrial aerosol fields, a method that was applied earlier to satellite data (2), and, second, by computing the radiative flux perturbation between two simulations with and without anthropogenic aerosol sources. They find a radiative forcing that is a factor of 3 lower in the former approach than in the latter [as Penner et al. (1) correctly noted, only their “inline” results are useful for the comparison]. This study is a very interesting contribution, but we believe it deserves several clarifications.

Realism and reality formats

The chapter focuses on the relationships between 'Reality TV' and other ‘realist’ forms and genres of television. This issue is connected to larger debates about ‘televisuality’, and the understanding of the distinctiveness of the medium. Television processes and worries over reality in all of its genres, so that realism becomes a particularly ambiguous term. One meaning focuses on the actual scenes, places and people are represented rather than imagined. A second meaning refers to television’s representation of recognisable and often contemporary experience. Another meaning of realism refers to the development of new and different forms to give access to the real. Furthermore, the establishment of category distinctions in television, such as between factual and fictional forms, or between drama and documentary, could be seen as increasingly problematic in contemporary television. Reality TV can thought of as the trying-out of forms and modes of address in one genre or form that are adopted from apparently different genres and forms, thus creating connection and distinction simultaneously. This chapter addresses these distinctions and ambiguities within Reality TV, using examples including One Born Every Minute and The Only Way is Essex.

Proceedings of the 10th international conference on disability, virtual reality and associated technologies (ICDVRAT 2014)

The proceedings of the conference

Cognitive and environmental factors influencing the process of spatial knowledge acquisition within virtual reality environments

As the fidelity of virtual environments (VE) continues to increase, the possibility of using them as training platforms is becoming increasingly realistic for a variety of application domains, including military and emergency personnel training. In the past, there was much debate on whether the acquisition and subsequent transfer of spatial knowledge from VEs to the real world is possible, or whether the differences in medium during training would essentially be an obstacle to truly learning geometric space. In this paper, the authors present various cognitive and environmental factors that not only contribute to this process, but also interact with each other to a certain degree, leading to a variable exposure time requirement in order for the process of spatial knowledge acquisition (SKA) to occur. The cognitive factors that the authors discuss include a variety of individual user differences such as: knowledge and experience; cognitive gender differences; aptitude and spatial orientation skill; and finally, cognitive styles. Environmental factors discussed include: Size, Spatial layout complexity and landmark distribution. It may seem obvious that since every individual's brain is unique - not only through experience, but also through genetic predisposition that a one size fits all approach to training would be illogical. Furthermore, considering that various cognitive differences may further emerge when a certain stimulus is present (e.g. complex environmental space), it would make even more sense to understand how these factors can impact spatial memory, and to try to adapt the training session by providing visual/auditory cues as well as by changing the exposure time requirements for each individual. The impact of this research domain is important to VE training in general, however within service and military domains, guaranteeing appropriate spatial training is critical in order to ensure that disorientation does not occur in a life or death scenario.

Using high-fidelity virtual reality to study perception in freely moving observers

Technological innovations have had a profound influence on how we study the sensory perception in humans and other animals. One example was the introduction of affordable computers, which radically changed the nature of visual experiments. It is clear that vision research is now at cusp of a similar shift, this time driven by the use of commercially available, low-cost, high- fidelity virtual reality (VR). In this review we will focus on: (a) the research questions VR allows experimenters to address and why these research questions are important, (b) the things that need to be considered when using VR to study human perception, (c) the drawbacks of current VR systems, and (d) the future direction vision research may take, now that VR has become a viable research tool.

Ultimate attainment in the use of collocations among heritage speakers of Turkish in Germany and Turkish–German returnees

In this paper we show that heritage speakers and returnees are fundamentally different from the majority of adult second language learners with respect to their use of collocations (Laufer & Waldman, 2011). We compare the use of lexical collocations involving yap- “do” and et- “do” among heritage speakers of Turkish in Germany (n = 45) with those found among Turkish returnees (n = 65) and Turkish monolinguals (n = 69). Language use by returnees is an understudied resource although this group can provide crucial insights into the specific language ability of heritage speakers. Results show that returnees who had been back for one year avoid collocations with yap- and use some hypercorrect forms in et-, whilst returnees who had been back for seven years at the time of recording produce collocations that are quantitatively and qualitatively similar to those of monolingual speakers of Turkish. We discuss implications for theories of ultimate attainment and incomplete acquisition in heritage speakers.

Ultimate attainment in the use of lexical collocations among heritage speakers of Turkish in Germany and Turkish-German returnees

In this paper we show that heritage speakers and returnees are fundamentally different from the majority of adult second language learners with respect to their use of collocations (Laufer & Waldman, 2011). We compare the use of lexical collocations involving yap- “do” and et- “do” among heritage speakers of Turkish in Germany (n=45) with those found among Turkish returnees (n=65) and Turkish monolinguals (n=69). Language use by returnees is an understudied resource although this group can provide crucial insights into the specific language ability of heritage speakers. Results show that returnees who had been back for one year avoid collocations with yap- and use some hypercorrect forms in et-, whilst returnees who had been back for seven years upon recording produce collocations that are quantitatively and qualitatively similar to those of monolingual speakers of Turkish. We discuss implications for theories of ultimate attainment and incomplete acquisition in heritage speakers.

Schizophrenic urban reality: the changing urban landscapes of the Mediterranean region and developmental influences

This chapter considers aspects of urban design and associated identity of place that shifts over time and has to identify with aspects of economic pressures to develop as well as cultural concerns about change.

Ultimate attainment in the use of collocations among heritage speakers of Turkish in Germany and Turkish-German returnees

In this paper we show that heritage speakers and returnees are fundamentally different from the majority of adult second language learners with respect to their use of collocations (Laufer & Waldman, 2011). We compare the use of lexical collocations involving yap- “do” and et- “do” among heritage speakers of Turkish in Germany (n=45) with those found among Turkish returnees (n=65) and Turkish monolinguals (n=69). Language use by returnees is an understudied resource although this group can provide crucial insights into the specific language ability of heritage speakers. Results show that returnees who had been back for one year avoid collocations with yap- and use some hypercorrect forms in et-, whilst returnees who had been back for seven years upon recording produce collocations that are quantitatively and qualitatively similar to those of monolingual speakers of Turkish. We discuss implications for theories of ultimate attainment and incomplete acquisition in heritage speakers.