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.

Developing green supply chain management taxonomy-based decision support system

The aim of this paper is to develop a comprehensive taxonomy of green supply chain management (GSCM) practices and develop a structural equation modelling-driven decision support system following GSCM taxonomy for managers to provide better understanding of the complex relationship between the external and internal factors and GSCM operational practices. Typology and/or taxonomy play a key role in the development of social science theories. The current taxonomies focus on a single or limited component of the supply chain. Furthermore, they have not been tested using different sample compositions and contexts, yet replication is a prerequisite for developing robust concepts and theories. In this paper, we empirically replicate one such taxonomy extending the original study by (a) developing broad (containing the key components of supply chain) taxonomy; (b) broadening the sample by including a wider range of sectors and organisational size; and (c) broadening the geographic scope of the previous studies. Moreover, we include both objective measures and subjective attitudinal measurements. We use a robust two-stage cluster analysis to develop our GSCM taxonomy. The main finding validates the taxonomy previously proposed and identifies size, attitude and level of environmental risk and impact as key mediators between internal drivers, external drivers and GSCM operational practices.

Amateurs meet professionals: theatrical activities in late sixteenth-century Italian Academies

This chapter explores the complex and still obscure relationship between Italian literary academies, which often engaged in amateur theatricals, and professional actors who formed part of the new theatrical companies (commedia dell’arte) which emerged on the theatrical scene at around the same time. By exploring particularly the cases of Adriano Valerini, Isabella Andreini and her son Giovan Battista Andreini, it is argued that some academies by the end of the sixteenth century showed greater openness to comici and particularly to female virtuose. This would lead at the start of the following century to changes in the relation between professionals and amateurs, especially where academies themselves became more hybrid.

Transformation through translation: translation policies at Amnesty International

International non-governmental organisations (NGOs) are powerful political players who aim to influence global society. In order to be effective on a global scale, they must communicate their goals and achievements in different languages. Translation and translation policy play an essential role here. Despite NGOs’ important position in politics and society, not much is known about how these organisations, who often have limited funds available, organise their translation work. This study aims to contribute to Translation Studies, and more specifically to investigating institutional translation, by exploring translation policies at Amnesty International, one of the most successful and powerful human rights NGOs around the world. Translation policy is understood as comprising three components: translation management, translation practices, and translation beliefs, based on Spolsky’s study of language policy (2004). The thesis investigates how translation is organised and what kind of policies different Amnesty offices have in place, and how this is reflected in their translation products. The thesis thus also pursues how translation and translation policy impact on the organisation’s message and voice as it is spread around the world. An ethnographic approach is used for the analysis of various data sets that were collected during fieldwork. These include policy documents, guidelines on writing and translation, recorded interviews, e-mail correspondence, and fieldnotes. The thesis at first explores Amnesty’s global translation policy, and then presents the results of a comparative analysis of local translation policies at two concrete institutions: Amnesty International Language Resource Centre in Paris (AILRC-FR) and Amnesty International Vlaanderen (AIVL). A corpus of English source texts and Dutch (AIVL) and French (AILRC-FR) target texts are analysed. The findings of the analysis of translation policies and of the translation products are then combined to illustrate how translation impacts on Amnesty’s message and voice. The research results show that there are large differences in how translation is organised depending on the local office and the language(s), and that this also influences the way in which Amnesty’s message and voice are represented. For Dutch and French specifically, translation policies and translation products differ considerably. The thesis describes how these differences are often the result of different beliefs and assumptions relating to translation, and that staff members within Amnesty are not aware of the different conceptions of translation that exist within Amnesty International as a formal institution. Organising opportunities where translation can be discussed (meetings, workshops, online platforms) can help in reducing such differences. The thesis concludes by suggesting that an increased awareness of these issues will enable Amnesty to make more effective use of translation in its fight against human rights violations.

Introduction: the legacy of Greek political thought

This Introduction offers context for the individual papers by examining the intersections and productive tensions between political thought and classical reception studies. While Plato and Aristotle have long been privileged interlocutors for political philosophers, classical reception studies has pluralised both this ancient canon and given rise to a more complex understanding of the modern heirs of ancient political thought. Similarly, the insights of studying the history of political texts and ideas across a longer tradition calls into question the fixity of concepts such as democracy, empire and political freedom. Indeed, we query the very notion of tradition by emphasising how the past has been repeatedly constructed and reconstructed in divergent modern political discourses and conversely how modern political theories and realities have been shaped and reshaped by an idea of antiquity. The Introduction closes with a brief survey of the collected papers.

The Léger ruling as another example of the ECJ’s disappointingly reticent approach to the protection of the rights of LGB persons under EU law

In the 1980s, in the midst of the AIDS epidemic, many countries introduced lifetime bans on blood donations by men who had sexual relations with men (MSM). These blanket bans have, recently, begun to be challenged and, as a result, many countries have either relaxed them or completely abolished them. The case under examination (Léger ) is another instance of questioning the legality of such a ban. In particular, in this case, the European Court of Justice was called on to rule on whether a measure such as the French lifetime exclusion from blood donation of the MSM population that was at issue before the referring court is contrary to EU law. The Court ruled that although discriminatory on the ground of sexual orientation, such a ban may be justified in certain circumstances, and left it to the national court to make the final decision. This article seeks to analyse the case and to explain why, in the author’s view, the Court can be accused of—once more—not going far enough in the protection of lesbian, gay and bisexual (LGB) rights.

An Evaluation of”Middle Ages Dead or Live?”The first interactive exhibition at the National Museum of History

This is a study conducted at, and for, the National Museum of History in Stockholm. The aim of the study was to confirm or disconfirm the hypothesis that visitors in a traditional museum environment might not take part in interactivity in an interactive exhibition. And if they do the visitors might skip the texts and objects on display. To answer this and other questions a multiple method was used. Both non participant observations and exit interviews were conducted. After a description of the interactive exhibits, theory of knowledge and learning is presented before the gathered data is presented. All together 443 visitors were observed. In the observations the visitors were timed on how much time they spent in the room, the time spent on the interactivity, texts and objects. In the 40 interviews information about visitors’ participation in the interactivity was gathered. What interactivity the visitor found easiest, hardest, funniest and most boring.The result did not confirm the hypothesis. All kinds of visitors, children and adults, participated in the interactivities. The visitors took part in the texts and objects and the interactive exhibits.

Förståelse, bedömningar och hjälpinsatser : Socialarbetares arbete med män som våldsoffer

This report outlines the background to, and presents the results from the Crime Victim Compensation and Support Authority funded project "Social Workers' understanding of men as victims of crime". The project aimed at describing and analyzing how social workers understand and work with male victims of violence. More precisely, the research has focused on how social workers describe men's vulnerability and how they understand men's needs for assistance, what assistance that is provided and the way the constellations of perpetrators and victims of different gender and contexts in which the violence occurs in affect the understanding of male victims of violence. The study has also been devoted to the question of whether the Support Centers for young crime victims in Sweden provide different types of and different amount of help to young men and women afflicted of violence. The project was conducted in three substudies. The results from substudy 1 show that more young men than women seek support from the Support centers studied. Men predominate in number of cases and in the different categories of crime. The results also show that young men on average receive less assistance over a shorter average duration than young women. This applies irrespective of the category of offense that the vulnerability applies to. Furthermore, the young men, compared to the women, proportionally receive fewer interventions characterized as support and a greater proportion of interventions in the form of information. The results also show that the young men are referred on for further action to a lesser extent than is the case for women. The results from substudy 2 show that social workers tend to focus on whether, and to what extent, young men who are victims of violence themselves have behaved provocatively before the violence incident and if they have put themselves in a social situation that could be interpreted as having contributed to an escalation of the violence they have been subjected to. The results from substudy 2 also show that social workers talk about the men as active in the violent situations they have been involved in and dwell on the extent to which the young men's own actions have contributed to the violence. The results also show that young men who are victims of violence are described as "reluctant" victims who are trying to cope with their situation on their own without the involvement of professional or other helper. The young men are also described as reluctant to talk about their feelings. The results of substudy 3 show that social workers believe that young men, when they become victims of violence, risks losing their sense of autonomy, initiative and decisiveness, that is, attributes that are often linked to the dominating cultural image of masculinity. Furthermore, the results show that social workers estimate that men's practicing of their masculinity, but also the response that men who are traumatized get from society, creates difficulties for them to get help. The results from substudy 3 also shows that attributes and actions that can be connected to the masculinity of young men's, as well as a lack of such attributes and actions are considered to be adequate explanations for the violence the men has suffered. When it comes to violence in public places it is the masculinity that explains the violence and its escalation. When it comes to domestic violence it is the lack of expected male attributes and actions that are used as explanations for the violence that have occurred. The discussion is devoted to the question of how the results should be understood based on the concepts of self-performance, interpretation, negotiation and categorizations, and the consequences the results obtained should have for gender sensitive social work given to abused men.

La thématique de l’eau dans l’œuvre de Marguerite Duras

The aim of this thematic study is to examine how the water motif is used in Marguerite Duras’s literary work. The study shows that water has multiple functions in these texts: it is linked to major themes and creates an enigmatic atmosphere by its association with the unknown, the inexplicable and the unconscious. The strong presence of water in Duras’s texts is striking. References to the water element can be found in several titles throughout her career, from early works such as Un barrage contre le Pacifique (1950) to La mer écrite (1996), published just after her death. Almost all of her fiction take place near water – and the rain or the sound of waves serve as leitmotifs in specific novels. The water motif can play a metonymic as well as a metaphoric role in the texts and it sometimes takes on human or animalistic characteristics (Chapter 4). Several emblematic Durassian characters (e.g. the beggar-woman, Anne-Marie Stretter and Lol V. Stein) have a close relationship to water (Chapter 5). The water motif is linked to many major Durassian themes, and illustrates themes with positive connotations, for example, creation, fecundity, maternity, liberty and desire, as well as themes with negative connotations such as destruction and death (Chapter 6). A close reading of three novels, La vie tranquille (1944), L’après-midi de Monsieur Andesmas (1962) and La maladie de la mort (1982), shows that the realism of the first novel is replaced by intriguing evocations of the sea and the pond in the second text, motifs which resist straightforward interpretation. The enigmatic feeling persists in the last novel, in which the sea illustrates the overall sombre mood of the story (Chapter 7). Finally, the role of the water element in psychoanalytic theory is discussed (Chapter 8), and a parallel is drawn between the Jungian concept of the mother archetype and the water motif in Duras’s texts. The suggestion is made in this last chapter that water is used to illustrate an oriental influence (Taoist or Buddhist) of some of the female characters in Duras’s work.

Perfectionist Philosophy as a (an Untaken) Way of Life

I am honored to respond to Paul Guyer’s elaboration on the role of examples of perfectionism in Cavell’s and Kant’s philosophies. Guyer’s appeal to Kant’s notion of freedom opens the way for suggestive readings of Cavell’s work on moral perfectionism but also, as I will show, for controversy. There are salient aspects of both Kant’s and Cavell’s philosophy that are crucial to understanding perfectionism and, let me call it, perfectionist education, that I wish to emphasize in response to Guyer. In responding to Guyer’s text, I shall do three things. First, I shall explain why I think it is misleading to speak of Cavell’s view that moral perfectionism is involved in a struggle to make oneself intelligible to oneself and others in terms of necessary and sufficient conditions for moral perfection. Rather, I will suggest that the constant work on oneself that is at the core of Cavell’s moral perfectionism is a constant work for intelligibility. Second, I shall recall a feature of Cavell’s perfectionism that Guyer does not explicitly speak of: the idea that perfectionism is a theme, “outlook or dimension of thought embodied and developed in a set of texts.” Or, as Cavell goes on to say, “there is a place in mind where good books are in conversation. … [W]hat they often talk about … is how they can be, or sound, so much better than the people that compose them.” This involves what I would call a perfectionist conception of the history of philosophy and the kinds of texts we take to belong to such history. Third, I shall sketch out how the struggle for intelligibility and a perfectionist view of engagement with texts and philosophy can lead to a view of philosophy as a form of education in itself. In concluding these three “criticisms,” I reach a position that I think is quite close to Guyer’s, but with a slightly shifted emphasis on what it means to read Kant and Cavell from a perfectionist point of view.

Humorforskning i svenska organisationer och arbetslivssammanhang : en litteraturöversikt

Research on humor in Swedish organizational and working life contexts: a literature review The objective of this study was to provide a more coherent picture of research on humor in Swedish organizational and working life contexts, where even non-strictly organizational studies were included due to their high relevance in the research area. A systematic review of the literature published during the last 15 years was used to summarize an obviously undeveloped research area in Sweden. Published peer-reviewed articles that primarily examine humor were analyzed. Seventeen representative articles have been found and systematically reviewed and compared focusing on four questions: purposes and contexts of the studies, theoretical approaches, methods and main results. The analysis identifies four focal points that describe current state of humor research in Sweden: 1) positive function of humor appears to be a predominant research issue while humor’s subversive function, power relations and negative functions are less represented, 2) limited comparative studies of different contexts 3) biased theoretical approaches and limited studies of theory developing approach 4) overrepresented qualitative research approach. The above issues were discussed in relation to relevant international humor research.

Agustina Bessa-Luís ou une poétique du féminin : (Agustina Bessa-Luís or a female poetics)

The aim of this work is to analyse some of the main elements that constitute the originality and singularity of the literary production of the Portuguese writer Agustina Bessa-Luís, in order to reveal it's connection with an « écriture-femme ». The analyse of some historiographical metafictions which, by defenition, have a close link with canonic historical texts, allows us to understand that her narratives tend to a certain form of unreading of those texts, creating other texts and images of the past, inherent to the construction of a "Herstory". This characteristic writing in Agustina Bessa-Luís narratives reveals a female poetics expressing the recognition of female experience and gives also back History, and Literature, to women.