The multidimensional character of accounting numbers

This paper takes as its motivation debates surrounding the multiplicity of functions of accounting information. We are in particular interested in the existential function of accounting numbers and argue that numerical signs having discursive possibilities may acquire new meanings through reframing. Drawing on Goffman’s (1974) frame analysis and Vollmer’s (2007) work on three-dimensional character of numerical signs, we explore the ways in which numbers can go through instantaneous transformations and tell a new kind of story. In our analysis, we look at the main historical developments and current controversies surrounding accounting practice with a specific focus on scandals involving numerical signs as moments where our understandings and the discursive function of previously inoffensive signs shifts through a collective involvement. We map the purpose and usefulness of Vollmer’s three-dimensional framework in the analysis of selected financial accounting practices and scandals as examples of instances where numbers are reframed to suddenly perform a different existential function in context of their calculative and symptomatic dimensions.

Liberdade e negação da vontade: análise do ser-livre como representação e na angústia

Common understanding about what freedom means has always been more or less related to the power to realize something intended, desired, a capability. Therefore, being free is commonly interpreted under the concept of free-will and the category of possibility to act. Although there are predecessors in History of Philosophy, Schopenhauer refuses the thesis of free will proposing otherwise the denial of willing (to live) as the ultimate possibility for human freedom, if not the only one left. The thesis that would make him famous was deeply misunderstood and so miscarried somewhat due to the way it was many times presented by the means of exotic examples wrapped in a mystical mood besides exaltations to Eastern traditions, which may satisfy anthropological curiosity instead of being capable to satisfy the reader in a philosophical way. It seems to result from Schopenhauer s thought a kind of pessimism against life. Otherwise, typical readings on the Schopenhauerian thesis are found full of inconsistencies once closely regarded, which blame does not belong to the author but to his interpreters. A new reading about the denial of willing as the ultimate possibility for human freedom demands a criticism on the inconsistencies and prejudgments deep grounded. For this, we firstly clarify the ways of understanding the willing nothing , which cannot be reduced to the mere refusal or conformism, being instead positively understood as a special manner of willing: the admission of oneself for the sake of one is. A few more than a century later The world as will and representation came to light, Heidegger proposes in his fundamental ontology that the proper being-free concerns to originary decision by which, in anguish of being suspended in nothingness, Dasein renders itself singular as the being who is in-a-world and to-death, concluding that the ultimate possibility of freedom is being-free-to-death. Developing the hypothesis that freedom, properly understood, concerns to nothingness as to indeterminate possibilities, we seek for a dialogue between Schopenhauer s thought and existential philosophy aiming to reconstitute and overcome Metaphysics tradition turning the question about freedom into a matter of Ontology. From the factual existence perspective, as we must show, every human activity (or inactivity) is ordinarily mediated by representations, in which me and world appear as distinct entities. So, each one among determininate individuals finds itself connected to the things in the world by interest, which proper concept must be sufficiently explored. Starting from this point, we may proceed to detailed analysis of usual representations of freedom aiming their destruction by Ontology and then reaching existential thesis according to Kierkegaard and Heidegger. Turning back to the analysis of Schopenhauer s work, we conclude existential understanding of freedom as will-to-be can also be found in Schopenhauer. In this way, denial of willing means ultimate freedom once the Will turns back to its own essence by suppressing the world as representation, which means the originary absolute indetermination of the extreme possibility to-be

O Mitsein e as perspectivas decisórias da autenticidade segundo a analítica existencial: ponderações ontológicas para além dos limites éticos e políticos do ser-com

The present work focuses in the question of being-wit-others (Mitsein) on Martin Heidegger s philosophy. To do so, it takes base on his pivotal scripts, such as Being and Time and Na Introduction to Philosophy, in which this theme is scrutinized. The development line adopted in this work consists in advancing the existential connection between the being-with-others question attained to Dasein s ontological relation in its terms of authenticity and inauthenticity. So on, it is necessary to comment é others philosophical elements that surround this alterity relationship, analyzing phenomenologically how being-in-the-world inflicts the Dasein in its deepest and more important choice aspects, which can direct Dasein to its authenticity or inauthenticity. Facing this decisory context, also shall be observed the way Dasein finds to share the truth in accordance with its interaction with others, and how this mode of being summarizes all ontological structure of man s comprehension. The truth works as an integrative element from which the Dasein cannot escape, being-with-others is an existential situation that Dasein is not able to stop itself from living (its life-in-progress). This work also contemplates the apparent contradiction of Dasein s been always unfolded in The They mode of being, in its everydayness and being like that interacting with others. As along as this question is developed, the work explains how it is possible to be authentic and resolute (as much as inauthentic) as the Dasein interscts with others, even though, there is no pre-defined rule for these ways of relationship between the Dasein and the others

Cuidados paliativos e ser-para-morte: reflexões sobre um atendimento psicológico

Death is a theme that fascinates, though at the same time, frightens and uneasy the human being, despite the finitude being present at our daily lives. In each historical time, death has been represented in a peculiar way, from familiar death (at Middle Ages), to interdicted death (at contemporary times). Through this path it‟s possible to recognize several attitudes and stages front of death and the process of dying as possibilities of coping and the understanding of these occurrences. In other hand, the palliative care proposal came as a humanized attention, front of the human finitude, recognizing death as a part of the vital cycle. The Brazilian reality, in this context, still faces a lot of political, economic and social barriers that makes difficult the consolidation of palliative care at the death process in the Brazilian Health Care policies. Currently, according to the Brazilian Palliative Care Association, Brazil presents an average of 40 services with this proposal. Such data portray our inexpressive condition in relation to these cares when considering the territorial extension and population of our country. Considering this scenario is relevant think about death and the process of dying at contemporary times, at a health context in which palliative care, when trying to humanize the process of dying, bring to light the issue of human finitude and the beingtowards- death, as thought by the philosopher Martin Heidegger. According to him, the human being (Dasein) is constituted as a being-towards-death, once death is its most own potentiality-for-bein and its last possibility to be lived. In view of the ideas presented, the proposed study appears as a qualitative research of existential-phenomenological inspiration and aims to understand the experience of being-toward-death from the psychological care to a person out of possibilities of cure living on palliative cares. The psychological care happened at the patient‟s home, understanding the clinical process of being-with-the-other from the written reports of the psychology/researcher, by the accompanying sessions, configured as an experience report. These reports are focused on the experiences lived by the patient, as well as apprehended by the psychologist at the intersubjectivity relation and its own experience with Dasein and, therefore, being-toward-death. The reports were hermeneutically interpreted, from the senses that emerged in this process, considering the notion of being-toward-death proposed by Heidegger. Furthermore, it was important to dialogue with other authors that approached the studied theme. It is perceived, through brief and meaningful reflections about the clinical treatments started, that the experience of illness with no possibilities of cure makes the Dasein revises feelings and experiences that were marked at the temporality and historicity of existence. It is a stage of life in which the cultural dimension and the common sense of finitude, often gains ground in the human condition, taken in its ordinary sense, unlike the way it has been thought from an ontological and existential perspective of death. Thus, there are singulars and revealing paths in the palliative care scenery as possible ways for authenticity of being-toward-death

Experiências maternas de perda de um filho com câncer infantil: uma compreensão fenomenológico-existencial

Death due to childhood cancer reflects an early outcome of life, which can cause a strong repercussion in the mother s existence - figure to whom the greatest part of responsibilities during the child s illness is commonly allocated. The aim of this study is to understand the experience of mothers who have lost a kid as a consequence of childhood cancer, approaching the personal senses of this fact. Following a qualitative research design, with an exploratory and comprehensive approach, the study used the narrative method, which was obtained from a semi-structured interview, as the data generation procedure. The research counted on the participation of three adult mothers who had lost their kids because of childhood cancer, after - at least - a six-month period of oncologic treatment. The proposal of analysis follows the parameters of the phenomenological method and the data are based on Martin Heidegger s existential analytic. The results were structured into three thematic axes: previous History, child illness and its repercussions; The network of support and care; Loss and after loss: facing and signifying. It was possible to comprehend that the emergence of cancer in childhood promotes, since the diagnosis, a disruption of everyday meanings, accentuating the fragile condition of human life. In this specific circumstance of childhood illness, all the participants restricted their possibilities of being-in-the-world, dedicating exclusively to the practice of maternity. Concerning their relationship with their children in treatment, the narratives unveiled, in a convergent manner, the existence of care in a substitutive mode. In the network of support - primarily constituted by family, the health team and the support institutions - the relations were marked by proximity and detachment movements. With the child s death, mothers began to live a way of being-with the absent child , ensuring the continuity of the relationship with the dead infant. From the results exposed above, we can understand the motherly mourn as a singular experience in constant resignification, in which the subjective time overlaps the cronological time. The increment of anguish, resulting from the mother s confrontation to the question of finitude, mobilizes a process of change in their way of being-in-the-world, promoting an openness to new possibilities in their lives. Singular attention to the mother, during the process of illness and child loss, turns out to be fundamental

Social Policy Facing the Problems of Youth Employment

Rumiana Stoilova (Bulgaria). Social Policy Facing the Problems of Youth Employment. Ms. Stoilova is a researcher in the Institute of Sociology in Sofia and worked on this project from October 1996 to September 1998. This project involved collecting both statistical and empirical data on the state of youth employment in Bulgaria, which was then compared with similar data from other European countries. One significant aspect was the parallel investigation of employment and unemployment, which took as a premise the continuity of professional experience where unemployment is just a temporary condition caused by external and internal factors. These need to be studied and changed on a systematic basis so as to create a more favourable market situation and to improve individuals' resources for improving their market opportunities. A second important aspect of the project was an analysis of the various entities active on the labour market, including government and private institutions, associations of unemployed persons, of employers or of trade unions, all with their specific legal powers and interests, and of the problems in communication between these. The major trends in youth unemployment during the period studied include a high proportion of the registered unemployed who are not eligible for social assistance, a lengthening of the average period of unemployment, an increase in the percentage of people who are unemployed for the first time and an increasing percentage of these who are not eligible for assistance, particularly among newly registered young people. At the same time the percentage of those for who work has been found is rising and during the last three years an increasing number of the unemployed have started some independent economic activity. Regional differences are also considerable and in the case of the Haskovo region represent a danger of losing the youngest generation, with resulting negative demographic effects. One major weakness of the existing institutional structure is the large scale of the black labour market, with clear negative implications for the young people drawn into it. The role of non-governmental organisations in providing support and information for the unemployed is growing and the government has recently introduced special preferences for organisations offering jobs to unemployed persons. Social policy in the labour market has however been largely restricted to passive measures, mostly because of the risk that poverty poses to people continuously excluded from the labour market. Among the active measures taken, well over half are concerned with providing jobs for the unemployed and there are very limited programmes for providing or improving qualifications. The nature of youth employment in Bulgaria can be seen in the influence of sustained structures (generation) and institutions (family and school). Ms. Stoilova studied the situation of the modern generation through a series of profiles, mostly those of continuously unemployed and self-employed persons, but also distinguishing between students and the unemployed, and between high school and university students. The different categories of young people were studied in separate mini-studies and the survey was carried out in five town in order to gather objective and subjective information on the state of the labour market in the different regions. She conducted interviews with several hundred young people covering questions of family background, career plans, attitudes to the labour situation and government measures to deal with it, and such questions as independence, mobility, attitude to work, etc. The interviews with young people unemployed for a long period of time show the risk involved in starting work and its link with dynamics of economic development. Their approval of structural reforms, of the financial restrictions connected with the introduction of a currency board and the inevitability of unemployment was largely declarative. The findings indicate that the continuously unemployed need practical knowledge and skills to "translate" the macroeconomic realities in concrete alternatives of individual work and initiative. The unemployed experience their exclusion from the labour market not only as a professional problem but also as an existential threat, of poverty, forced mobility and dependence on their parents' generation. The exclusion from the market of goods and services means more than just exercising restraint in their consumption, as it places restrictions on their personal development. Ms. Stoilova suggests that more efficient ways of providing financial aid and mobilisation are needed to counteract the social disintegration and marginalisation of the continuously unemployed. In measuring the speed of reform, university students took both employment opportunities and the implementation of the meritocratic principle in employment into account. When offered a hypothetical choice between a well-paid job and work in one's own profession, 62% would prefer opt for the well-paid job and for working for a company that offered career opportunities rather than employment in a family or own company. While most see the information gained during their studies as useful and interesting, relatively few see their education as competitive on a wider level and many were pessimistic about employment opportunities based on their qualifications. Very similar attitudes were found among high school students, with differences being due rather to family and personal situations. The unemployed, on the other hand, placed greater emphasis on possibilities of gaining or improving qualifications on a job and for the opportunities it would offer for personal contacts. High school students tend to attribute more significance to opportunities for personal accomplishment. A significant difference that five times fewer high school students were willing to work for state-owned companies, and many fewer expected to find permanent employment or to find a job in the area where they lived, Within the family situation, actual support for children seems to be higher than the feelings of confidence expressed in interviews. The attitudes of the families towards past experience seems to be linked with their ability to cope with the difficulties of the present, with those families which show an optimistic and active attitude towards the future having a greater respect for parents experience and tolerance in communication between parents and children.

Multimodal viral communication: a social semiotic analysis of the popular Spanish "Ola ke ase" meme

Multimodality – the interdependence of semiotic resources in text – is an existential element of today’s media. The term multimodality attends systematically to the social interpretation of a wide range of communicational forms used in meaning making. A primary focus of social- semiotic multimodal analysis is on mapping how modal resources are used by people in a given social context. In November 2012 the “Ola ke ase” catchphrase, which is a play on “Hola ¿qué hace?”, appeared for the first time in Spain and immediately has been adopted as a Twitter hashtag and an image macro series. Its viral spread on social networks has been tremendous, being a trending topic in various Spanish-speaking countries. The objective of analysis is how language and image work together in the “Ola ke ase” meme. The interplay between text and image in one of the original memes and some of its variations is quantitatively analysed applying a social-semiotic approach. Results demonstrate how the “Ola ke ase” meme functions through its multimodal character and the non-standard orthography. The spread of uncountable variations of the meme shows the social process that goes on in the meaning making of the semiotic elements.

Displaced Stories: The Interplay of Telling and Being in the Face of Displacement

Throughout the last decades, narrative approaches have become quintessential tools for understanding crisis and displacement. While a focus on individual stories allows for a deep look into the particularity of being-displaced, it simultaneously runs the risk of romanticising the outcome (the life story) of what is indeed the product of a rather complex process (the telling of the life story). In this paper I will discuss a change of perspectives: Rather than laying the focus on life stories as texts, I will suggest to shift the attention towards the existential dynamics of storytelling. By zooming in on my longstanding collaboration with a Somali woman in Melbourne, Australia, I will map out the interplay of telling and being that marked this process. Focusing on one particular storytelling moment, I will suggest the importance of appreciating the intersubjective force of storytelling. Rather than melting the set of stories into a coherent “life story”, I will look at the storytelling moment in its lived messiness. In doing so, I will sketch out its potential to shed light both on the teller’s hopes, imaginations and ambitions, and on the reality of being part of a wider world that often contradicts and shatters these hopes.

Situación límite y suicidio en Jaspers

Este ensayo versa sobre las situaciones límites y su relación con el suicidio. Jaspers aborda en su obra principal Filosofía el suicidio dentro del capítulo “Las acciones incondicionadas que rebasan la existencia empírica (Dasein)". Nuestro intento se abocará en cambio en asociar las situaciones límites con aquella resolución de suicidio que rebase ante todo la existencia (Existenz). Este hecho no significa de ningún modo que todo suicidio sea consecución de una resolución originaria o de un despertar existencial. Únicamente nos centraremos en el pensamiento existencial de quienes lo hayan concretado estando en dicha situación.

Affect and the Problem of Evil

A central aspect of the problem of evil or the argument from evil is the intensity or quantity of suffering. This quantity is conceived of as something objective and fixed. But because our experience is in part constituted and interpreted by our effectual orientation, there is no such objective quantum of suffering. But where there is no objective quantum of suffering, the argument from evil collapses. Here we begin by examining the connection between the philosophical and existential dimensions of the problem of and argument from evil as suffering. Next we consider the role of the affect in the constitution and interpretation of experience generally, together with implications for the argument from suffering. Third, we look at how a key affectual element of the argument from evil might undercut that argument. And finally, we consider a proposal to categorize suffering as a species of moral or spiritual failure, as affectually wrong.

From radical to banal evil: Hannah Arendt against the justification of the unjustifiable

Two central strands in Arendt's thought are the reflection on the evil of Auschwitz and the rethinking in terms of politics of Heidegger's critique of metaphysics. Given Heidegger's taciturnity regarding Auschwitz and Arendt's own taciturnity regarding the philosophical implications of Heidegget's political engagement in 1933, to set out how these strands interrelate is to examine the coherence of Arendt's thought and its potential for a critique of Heidegger. By refusing to countenance a theological conception of the evil of Auschwitz, Arendt consolidates the break with theology that Heidegger attempts through his analysis of the essential finitude of Dasein. In the light of Arendt's account of evil, it is possible to see the theological vestiges in Heidegger's ontology. Heidegger's resumption of the question concerning the categorical interconnections of the ways of Being entails an abandonment of finitude: he accommodates and tacitly justifies that which can have no human justification.

Living together with age related macular degeneration:an interpretative phenomenological analysis of sense-making within a dyadic relationship

In this article, we present an idiographic analysis of a couple's experience of living and coming to terms with age-related macular degeneration. Interpretative phenomenological analysis was used to explore three joint interviews, conducted over an 18-month period, with a married couple (aged 82 and 77 years) both living with age-related macular degeneration. Three themes are discussed: the disruption of vision impairment, managing mutual deterioration and resilience through togetherness. We discuss the existential challenges of vision impairment and consider the applicability of Galvin and Todres' typology of well-being as a means of understanding well-being in older adults.

Learning to live with Parkinson’s disease in the family unit:an interpretative phenomenological analysis of well-being

We investigated family members’ lived experience of Parkinson’s disease (PD) aiming to investigate opportunities for well-being. A lifeworld-led approach to healthcare was adopted. Interpretative phenomenological analysis was used to explore in-depth interviews with people living with PD and their partners. The analysis generated four themes: It’s more than just an illness revealed the existential challenge of diagnosis; Like a bird with a broken wing emphasizing the need to adapt to increasing immobility through embodied agency; Being together with PD exploring the kinship within couples and belonging experienced through support groups; and Carpe diem! illuminated the significance of time and fractured future orientation created by diagnosis. Findings were interpreted using an existential-phenomenological theory of well-being. We highlighted how partners shared the impact of PD in their own ontological challenges. Further research with different types of families and in different situations is required to identify services required to facilitate the process of learning to live with PD. Care and support for the family unit needs to provide emotional support to manage threats to identity and agency alongside problem-solving for bodily changes. Adopting a lifeworld-led healthcare approach would increase opportunities for well-being within the PD illness journey.

Histórias de adoção tardia: considerações a partir da analítica existencial heideggeriana

Adoption establishes a filiation status, resulting from a legal act, which attributes to the child and parents the rights and obligations associated with such condition, being legally irrevocable. Nevertheless, in practice there are adoptions that do not concretize and the child returns to justice during or even after the legal process is closed. Late adoption is the denomination of the adoption of children over two years and it is still permeated by myths and stigmas, leading to a frequent return of the child to justice in these cases. The late adoption involves a process of building a unique relationship with a child whose backstory is commonly marked by the dissolution of the relationship with the family of origin, due to violation of rights and, in some cases, the experience of institutional care. Given such a scenario, this research, based on the Existential Analytic proposed by Martin Heidegger, seeks to understand the experience of mothers and children in the process of late adoption, in order to obtain subsidies to psychological attention in this context. This is a qualitative, phenomenological study with a comprehensive focus. The participants were two mothers and two children who have gone through late adoption for about two years. The procedures of data generation contemplated narrative interviews with mothers and individual meetings with children, in which ludic resources were used as mediators of expression (free drawings, unfinished children's story and "Story-Drawings" on late adoption). The procedures were audiotaped and transcribed. Data analysis was grounded in Heidegger's hermeneutics. The late adoption process, permeated by historical, social and cultural determinants and the web of meanings that create the historical singularity of each person involved have proved to be complex as seen in the narratives. The construction of the meanings of parenthood and filiation has been developing in the families in the study, from the experience of being-with-the-other, caring and dwelling in their peculiar modes of expression. The family of origin and the adoptive family mingle and differentiate by means of the experience of children, especially because of the existence of biological siblings. Data point to the importance of psychological care to family core in late adoption processes

Elementos para a rejeição da ética na filosofia de Martin Heidegger : contribuição para uma metaética fenomenológico-existencial

Dissertação (mestrado)—Universidade de Brasília,Instituto de Ciências Humanas, Programa de Pós-Graduação em Filosofia, 2015.