A számviteli érdekhordozói elméletek evolúciója és a szabályozás – klasszikus tézisek és új irányok a pénzügyi beszámolásban (Evolution of the financial accounting stakeholder theories and the regulation – classic theses and new ways in the financial report)

A modernkori számvitel egyik alapvető kérdése, hogy a pénzügyi beszámolás címzettjét – az érdekhordozókat – miként lehet azonosítani. Ez a törekvés már a klasszikus, azóta meghaladottá vált elméletekben is központi szerepet töltött be és modern, posztmodern elméletekben kulcsfontosságúvá vált. A tapasztalatok alapján az azonosított érdekhordozók köre módosult, bővült. Ennek a fejlődésnek a vizsgálata során a számvitel számos olyan ismérvét sikerült azonosítani, amely segítségével a vonatkozó szabályok tökéletesíthetők. Emellett az evolúció vizsgálata segítségével közvetlenül is megfigyelhetővé vált az, hogy a számvitelt extern módon szabályozó hatalom szükségessége milyen feltételek teljesítése mellett igazolható. A vizsgálat során azonosíthatóvá váltak olyan helyzetek, amikor a számviteli szabályozó és „kívülről irányított” pénzügyi beszámolás szuboptimális helyzethez vezet. A cikk az érdekhordozói elméletek fejlődését a klasszikus felfogásoktól indulva mutatja be. Feltárja, hogy a modern – jelenleg elfogadott – koalíciós vállalatfelfogás miben hozott újat, elsősorban miként hívta életre az extern szabályozót. _____ One of the key problems of the modern financial accounting is how to define the stakeholders. This problem was already a key issue in the already outdated classical stakeholder theories. Research and experience noted that the group of stakeholders has widened and has been modified. Through this evolution researchers identified many characteristics of financial reporting through which the regulation could have been improved. This advance pointed out which are the situations when the existence of an extern accounting regulator may be justified, since under given circumstances this existence led to suboptimal scenario. This paper deals with the stakeholder theories, starting with the classical ones. The article points out how did the currently accepted theory changed the assertions of the previous one and how was the external regulator created as an inevitable consequence. The paper also highlights the main issues raised by the post-modern theories; those, which try to fit the current questions into the current stakeholder models. The article also produces a Hungarian evidence for the previously mentioned suboptimal scenario, where the not tax-driven regulation proves to be suboptimal.

Colors of the World Medieval Paints and their Origins

Educator Janie McCoy will be giving a lecture on medieval manuscripts on March 27, 2014 at the Green Library, Modesto Maidique Campus, Florida International University.

Chaucer and the Disconsolations of Philosophy: Boethius, Agency, and Literary Form in Late Medieval Literature

This study argues that Chaucer's poetry belongs to a far-reaching conversation about the forms of consolation (philosophical, theological, and poetic) that are available to human persons. Chaucer's entry point to this conversation was Boethius's Consolation of Philosophy, a sixth-century dialogue that tried to show how the Stoic ideals of autonomy and self-possession are not simply normative for human beings but remain within the grasp of every individual. Drawing on biblical commentary, consolation literature, and political theory, this study contends that Chaucer's interrogation of the moral and intellectual ideals of the Consolation took the form of philosophical disconsolations: scenes of profound poetic rupture in which a character, sometimes even Chaucer himself, turns to philosophy for solace and yet fails to be consoled. Indeed, philosophy itself becomes a source of despair. In staging these disconsolations, I contend that Chaucer asks his readers to consider the moral dimensions of the aspirations internal to ancient philosophy and the assumptions about the self that must be true if its insights are to console and instruct. For Chaucer, the self must be seen as a gift that flowers through reciprocity (both human and divine) and not as an object to be disciplined and regulated.

Chapter one focuses on the Consolation of Philosophy. I argue that recent attempts to characterize Chaucer's relationship to this text as skeptical fail to engage the Consolation on its own terms. The allegory of Lady Philosophy's revelation to a disconsolate Boethius enables philosophy to become both an agent and an object of inquiry. I argue that Boethius's initial skepticism about the pretentions of philosophy is in part what Philosophy's therapies are meant to respond to. The pressures that Chaucer's poetry exerts on the ideals of autonomy and self-possession sharpen one of the major absences of the Consolation: viz., the unanswered question of whether Philosophy's therapies have actually consoled Boethius. Chapter two considers one of the Consolation's fascinating and paradoxical afterlives: Robert Holcot's Postilla super librum sapientiae (1340-43). I argue that Holcot's Stoic conception of wisdom, a conception he explicitly links with Boethius's Consolation, relies on a model of agency that is strikingly similar to the powers of self-knowledge that Philosophy argues Boethius to posses. Chapter three examines Chaucer's fullest exploration of the Boethian model of selfhood and his ultimate rejection of it in Troilus and Criseyde. The poem, which Chaucer called his "tragedy," belonged to a genre of classical writing he knew of only from Philosophy's brief mention of it in the Consolation. Chaucer appropriates the genre to explore and recover mourning as a meaningful act. In Chapter four, I turn to Dante and the House of Fame to consider Chaucer's self-reflections about his ambitions as a poet and the demands of truth-telling.

The Great Transition:Climate, disease and society in the late-medieval world

In the fourteenth century the Old World witnessed a series of profound and abrupt changes in the trajectory of long-established historical trends. Trans-continental networks of exchange fractured and an era of economic contraction and demographic decline dawned from which Latin Christendom would not begin to emerge until its voyages of discovery at the end of the fifteenth century. In a major new study of this 'Great Transition', assessment is made of the contributions of commercial recession, war, climate change,and eruption of the Black Death to a far-reaching reversal of fortunes which spared no part of Eurasia. A wealth of new historical, palaeoecological and biological evidence are synthesised, including estimates of national income, reconstructions of past climates. and genetic analysis of DNA extracted from the teeth of plague victims, to provide a fresh account of the creation, collapse and realignment of western Europe's late-medieval commercial economy.

Revising Devotion: the role of wooden sculptures in affecting painting and devotion in the Late Medieval period in Italy (XII-XV century)

Thesis (Ph.D.)--University of Washington, 2016-06

It's Not Rocket Library Science: Design Epistemology and American Librarianship

Thesis (Ph.D.)--University of Washington, 2016-06

Epistemology, Theory, and Methodology in Knowledge Organization: Toward a Classification, Metatheory, and Research Framework

This paper proposes a preliminary classification of knowledge organization research, divided among epistemology, theory, and methodology plus three spheres of research: design, study, and critique. This work is situated in a metatheoretical framework, drawn from sociological thought. Example works are presented along with preliminary classification. The classification is then briefly described as a comparison tool which can be used to demonstrate overlap and divergence in cognate discourses of knowledge organization (such as ontology engineering).

Experientialist Epistemology and Classification Theory: Embodied and Dimensional Classification

What theoretical framework can help in building, maintaining and evaluating networked knowledge organization resources? Specifically, what theoretical framework makes sense of the semantic prowess of ontologies and peer-to-peer sys- tems, and by extension aids in their building, maintenance, and evaluation? I posit that a theoretical work that weds both for- mal and associative (structural and interpretive) aspects of knowledge organization systems provides that framework. Here I lay out the terms and the intellectual constructs that serve as the foundation for investigative work into experientialist classifi- cation theory, a theoretical framework of embodied, infrastructural, and reified knowledge organization. I build on the inter- pretive work of scholars in information studies, cognitive semantics, sociology, and science studies. With the terms and the framework in place, I then outline classification theory s critiques of classificatory structures. In order to address these cri- tiques with an experientialist approach an experientialist semantics is offered as a design commitment for an example: metadata in peer-to-peer network knowledge organization structures.

Forms, Foundations, and the Ethos of Foremost: Zen Practice, Epistemology, and Ontology in Reflective Knowledge Organization

In reflecting on the practice of knowledge organization, we tacitly or explicitly root our conceptions of work and its value in some epistemic and ontological foundation. Zen Buddhist philosophy offers a unique set of conceptions vis-à-vis organizing, indexing, and describing documents.When we engage in knowledge organization, we are setting our mind to work with an intention. We intend to make some sort of intervention. We then create a form a realization of an abstraction (like classes or terms) [1], we do this from a foundation of some set of beliefs (epistemology, ontology, and ethics), and because we have to make decisions about what to privilege, we need to decide what is foremost in our minds. We must ask what is the most important thing?Form, foundation, and the ethos of foremost require evoke in our reflection on work number of ethical, epistemic, and ontological concerns that ripple throughout our conceptions of space, “good work”, aesthetics, and moral mandate [2,3]. We reflect on this.

Devotional reading and dissolving the self: a critical reading of the late medieval Scottish Legendary using Kristevan theory

The Scottish Legendary is a fourteenth century collection of saints’ lives in Older Scots. The prologue describes the lives as ‘merroure’ (mirror) to readers from which ‘men ma ensample ta’ (people may take example). Thus, the Legendary sets out to reveal how the reader is (mirror) thereby moving her to wish to become how she should be (exemplarity). This dissertation argues that, rather than encouraging devotion to saints along purely dogmatic lines, the Legendary transforms the reader’s selfhood by engaging her affectively, i.e. on an emotional and somatic level. By provoking the reader affectively, the text puts the reader into what Julia Kristeva has described as a ‘semiotic state’ which harks back to the reader’s or listener’s pre-cultural, pre-subjective self (Kristeva, 1984). Thus, the text disrupts the reader’s conception of herself as a complete, hermetic subjectivity, thereby dissolving the boundaries of the reader’s self. The Legendary most powerfully infiltrates the reader’s sense of self along these lines in the moments in which female saints’ bodies are tortured and dismembered. These scenes foreground the permeability of human flesh as well as its powerful influence over selfhood. Such images of abjection are, in Kristeva’s words, ‘opposed to I’; by confronting the reader with the disintegration of subjectivity in abjection, the text incites the reader to likewise experience herself as abject, i.e. disintegrable and permeable (Kristeva 1982). As I shall demonstrate, Kristeva’s psychoanalytic theory of the formation of the self offers a fruitful framework for understanding the processes of self-knowledge through reading that these saints’ lives inspire.

Knightly Masculinity, Court Games and Material Culture in Late Medieval Portugal: The case of Constable Afonso (c. 1480–1504)

This article explores the ways in which gender was used in order to transform an exiled and uneducated illegitimate child into a prince. Our study revolves around a member of the royal family, Afonso (c.1480–1504), who was brought up in hiding by peasants and who later, as a teenager, was reincorporated into the court. We argue that the keys to this process of rehabilitation were, on one hand, family politics centred around different configurations and on the other, his introduction into a court environment marked by the ideals of chivalry. Within this dynamic, material culture played a key role, because it gave the prince all the visual attributes of his new status, as well as allowing him the means to create a new self. We shall briefly introduce Afonso and his family context in order to give an insight into his life within changing political and dynastic contexts. Then, we will analyse the expression of manhood in the Portuguese court, using the spectacles at the court as a basis for observation, thus relating gender to material culture in a courtly environment.

Conquerors, Brides and Concubines. Interfaith Relations and Social Power in Medieval Iberia.

As its title indicates, this book, which is divided into four chapters, seeks to provide an overview of “the diverse political, social and cultural functions that interfaith marriage alliances and other sexual encounters fulfilled within the overall dynamic of Christian- Muslim relations in the Iberian Peninsula during the medieval period, both within al- Andalus (…) and the expansionist Christian-dominated polities of the North” (4). In this sense, its chronological span reaches from the early eighth century (the conquest of the Iberian Peninsula by the Muslims) to 1492 (the Christian conquest of the Nasrid Kingdom of Granada)

Boys In White: A Classic Of Qualitative Research Turns 50.

This article analyzes Boys in white: student culture in medical schoolby Howard S. Becker, Blanche Geer, Everett C. Hughes and Anselm Strauss, considered a model of qualitative research in sociology. The analysis investigates the trajectories of the authors, the book, qualitative analysis, and the medical students, emphasizing their importance in the origins of medical sociology and the sociology of medical education. In the trajectory of the authors, bibliographical information is given. The trajectory of qualitative research focuses on how this methodology influences the construction of the field. The investigation of the students' trajectory shows how they progress through their first years at medical school to build their own student culture.