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.

Maternal label and gesture use affects acquisition of specific object names

Ten mothers were observed prospectively, interacting with their infants aged 0 ; 10 in two contexts (picture description and noun description). Maternal communicative behaviours were coded for volubility, gestural production and labelling style. Verbal labelling events were categorized into three exclusive categories: label only; label plus deictic gesture; label plus iconic gesture. We evaluated the predictive relations between maternal communicative style and children's subsequent acquisition of ten target nouns. Strong relations were observed between maternal communicative style and children's acquisition of the target nouns. Further, even controlling for maternal volubility and maternal labelling, maternal use of iconic gestures predicted the timing of acquisition of nouns in comprehension. These results support the proposition that maternal gestural input facilitates linguistic development, and suggest that such facilitation may be a function of gesture type.

Timing and climatic imprint of Greenland interstadials recorded in stalagmites from Northern Turkey

A 50 kyr-long exceptionally well-dated and highly resolved stalagmite oxygen (δ 18O) and carbon (δ 13C) isotope record from Sofular Cave in northwestern Turkey helps to further improve the dating of Greenland Interstadials (GI) 1, and 3–12. Timing of most GI in the Sofular record is consistent within ±10 to 300 years with the “iconic” Hulu Cave record. Larger divergences (>500 years) between Sofular and Hulu are only observed for GI 4 and 7. The Sofular record differs from the most recent NGRIP chronology by up to several centuries, whereas age offsets do not increase systematically with depth. The Sofular record also reveals a rapid and sensitive climate and ecosystem response in the eastern Mediterranean to GI, whereas a phase lag of ∼100 years between climate and full ecosystem response is evident. Finally, results of spectral analyses of the Sofular isotope records do not support a 1,470-year pacing of GI.

How Islamic is al-Qaeda? The politics of Pan-Islam and the challenge of modernisation

This article investigates the contested ideology of al-Qaeda through an analysis of Osama bin Ladin’s writings and public statements issued between 1994 and 2011, set in relation to the development of Islamic thought and changing socio-political realities in the late nineteenth and twentieth centuries. Challenging popular conceptions of Wahhabism and the “Salafi jihad”, it reveals an idealistic, Pan-Islamic sentiment at the core of his messages that is not based on the main schools of Islamic theology, but is the result of a crisis of meaning of Islam in the modern world. Both before and after the death of al-Qaeda’s iconic leader, the continuing process of religious, political and intellectual fragmentation of the Muslim world has led to bin Ladin’s vision for unity being replaced by local factions and individuals pursuing their own agendas in the name of al-Qaeda and Islam.

When semantics aids phonology: a processing advantage for iconic word forms in aphasia

Iconicity is the non-arbitrary relation between properties of a phonological form and semantic content (e.g. “moo”, “splash”). It is a common feature of both spoken and signed languages, and recent evidence shows that iconic forms confer an advantage during word learning. We explored whether iconic forms conferred a processing advantage for 13 individuals with aphasia following left-hemisphere stroke. Iconic and control words were compared in four different tasks: repetition, reading aloud, auditory lexical decision and visual lexical decision. An advantage for iconic words was seen for some individuals in all tasks, with consistent group effects emerging in reading aloud and auditory lexical decision. Both these tasks rely on mapping between semantics and phonology. We conclude that iconicity aids spoken word processing for individuals with aphasia. This advantage may be due to a stronger connection between semantic information and phonological forms.

Conversion in late antiquity: Christianity, Islam, and beyond

The papers in this volume were presented at a Mellon-Sawyer Seminar held at the University of Oxford in 2009-2010, which sought to investigate side by side the two important movements of conversion that frame late antiquity: to Christianity at its start, and to Islam at the other end. Challenging the opposition between the two stereotypes of Islamic conversion as an intrinsically violent process, and Christian conversion as a fundamentally spiritual one, the papers seek to isolate the behaviours and circumstances that made conversion both such a common and such a contested phenomenon. The spread of Buddhism in Asia in broadly the same period serves as an external comparator that was not caught in the net of the Abrahamic religions. The volume is organised around several themes, reflecting the concerns of the initial project with the articulation between norm and practice, the role of authorities and institutions, and the social and individual fluidity on the ground. Debates, discussions, and the expression of norms and principles about conversion conversion are not rare in societies experiencing religious change, and the first section of the book examines some of the main issues brought up by surviving sources. This is followed by three sections examining different aspects of how those principles were - or were not - put into practice: how conversion was handled by the state, how it was continuously redefined by individual ambivalence and cultural fluidity, and how it was enshrined through different forms of institutionalization. Finally, a topographical coda examines the effects of religious change on the iconic holy city of Jerusalem.