Curvature-driven smoothing: a learning algorithm for feed-forward networks

The performance of feed-forward neural networks in real applications can be often be improved significantly if use is made of a-priori information. For interpolation problems this prior knowledge frequently includes smoothness requirements on the network mapping, and can be imposed by the addition to the error function of suitable regularization terms. The new error function, however, now depends on the derivatives of the network mapping, and so the standard back-propagation algorithm cannot be applied. In this paper, we derive a computationally efficient learning algorithm, for a feed-forward network of arbitrary topology, which can be used to minimize the new error function. Networks having a single hidden layer, for which the learning algorithm simplifies, are treated as a special case.

Training with noise is equivalent to Tikhonov regularization

It is well known that the addition of noise to the input data of a neural network during training can, in some circumstances, lead to significant improvements in generalization performance. Previous work has shown that such training with noise is equivalent to a form of regularization in which an extra term is added to the error function. However, the regularization term, which involves second derivatives of the error function, is not bounded below, and so can lead to difficulties if used directly in a learning algorithm based on error minimization. In this paper we show that, for the purposes of network training, the regularization term can be reduced to a positive definite form which involves only first derivatives of the network mapping. For a sum-of-squares error function, the regularization term belongs to the class of generalized Tikhonov regularizers. Direct minimization of the regularized error function provides a practical alternative to training with noise.

After ANT:an illustrative discussion of the implications for qualitative accounting case research

The main aim of this article is to shed some light on the way in which actor network theory (ANT) might contribute to case research in accounting. The paper will seek to explain some of the theoretical suppositions which are commonly associated with ANT and which have so far made little impact on the accounting literature. At the same time the accounting literature has shown a particular reluctance to engage with the central concept of ANT which Lee and Hassard characterise as the desire to bring together the "human and non-human, social and technical factors in the same analytical view". The article also features a discussion of a research project which used an approach giving emphasis to both humans and objects in order to understand how ``facts'' have come to be settled as they are. In taking such views into the research it is hoped to provide insight into both the detail of accounting as it is practised within organisations and the manner in which human actors and objects of technology may combine to constitute networks within organisations.

Casemix accounting systems and medical coding:organisational actors balanced on "leaky black boxes"

The adoption of DRG coding may be seen as a central feature of the mechanisms of the health reforms in New Zealand. This paper presents a story of the use of DRG coding by describing the experience of one major health provider. The conventional literature portrays casemix accounting and medical coding systems as rational techniques for the collection and provision of information for management and contracting decisions/negotiations. Presents a different perspective on the implications and effects of the adoption of DRG technology, in particular the part played by DRG coding technology as a part of a casemix system is explicated from an actor network theory perspective. Medical coding and the DRG methodology will be argued to represent ``black boxes''. Such technological ``knowledge objects'' provide strong points in the networks which are so important to the processes of change in contemporary organisations.

Accounting information systems as knowledge objects:some effects of objectualization

This paper will outline a research methodology informed by theorists who have contributed to actor network theory (ANT). Research informed from such a perspective recognizes the constitutive role of accounting systems in the achievement of broader social goals. Latour, Knoor Cetina and others argue that the bringing in of non-human actants, through the growth of technology and science, has added immeasurably to the complexity of modern society. The paper ‘sees’ accounting and accounting systems as being constituted by technological ‘black boxes’ and seeks to discuss two questions. One concerns the processes which surround the establishment of ‘facts’, i.e. how ‘black boxes’ are created or accepted (even if temporarily) within society. The second concerns the role of existing ‘black boxes’ within society and organizations. Accounting systems not only promote a particular view of the activities of an organization or a subunit, but in their very implementation and operation ‘mobilize’ other organizational members in a particular direction. The implications of such an interpretation are explored in this paper. Firstly through a discussion of some of the theoretic constructs that have been proposed to frame ANT research. Secondly an attempt is made to relate some of these ideas to aspects of the empirics in a qualitative case study. The case site is in the health sector and involves the implementation of a casemix accounting system. Evidence from the case research is used to exemplify aspects of the theoretical constructs.

A biography:fabrications in the life of an ERP package

This paper provides an account of the way Enterprise Resource Planning (ERP) systems change over time. These changes are conceptualized as a biographical accumulation that gives the specific ERP technology its present character, attributes and historicity. The paper presents empirics from the implementation of an ERP package within an Australasian organization. Changes to the ERP take place as a result of imperatives which arise during the implementation. Our research and evidence then extends to a different time and place where the new release of the ERP software was being 'sold' to client firms in the UK. We theorize our research through a lens based on ideas from actor network theory (ANT) and the concept of biography. The paper seeks to contribute an additional theorization for ANT studies that places the focus on the technological object and frees it from the ties of the implementation setting. The research illustrates the opportunistic and contested fabrication of a technological object and emphasizes the stability as well as the fluidity of its technologic. Copyright © 2007 SAGE.

Cutting the Gordian knot [?]:a response to Lukka and Vinnari (2014)

Purpose – The purpose of this paper is to constructively discuss the meaning and nature of (theoretical) contribution in accounting research, as represented by Lukka and Vinnari (2014) (hereafter referred to as LV). The authors aim is to further encourage debate on what constitutes management accounting theory (or theories) and how to modestly clarify contributions to the extant literature. Design/methodology/approach – The approach the authors take can be seen as (a)n interdisciplinary literature sourced analysis and critique of the movement’s positioning and trajectory” (Parker and Guthrie, 2014, p. 1218). The paper also draws upon and synthesizes the present authors and other’s contributions to accounting research using actor network theory. Findings – While a distinction between domain and methods theories … may appear analytically viable, it may be virtually impossible to separate them in practice. In line with Armstrong (2008), the authors cast a measure of doubt on the quest to significantly extend theoretical contributions from accounting research. Research limitations/implications – Rather than making (apparently) grandiose claims about (theoretical) contributions from individual studies, the authors suggest making more modest claims from the research. The authors try to provide a more appropriate and realistic approach to the appreciation of research contributions. Originality/value – The authors contribute to the debate on how theoretical contributions can be made in the accounting literature by constructively debating some views that have recently been outlined by LV. The aim is to provide some perspective on the usefulness of the criteria suggested by these authors. The authors also suggest and highlight (alternative) ways in which contributions might be discerned and clarified.

Junho de 2013: o mês que não começou

This work aimed to analyze the so called June Journeys which happened in Brazil in 2013, in an effort to establish a proper ontology for cyberspace that goes beyond old dichotomies that put men and techniques in polar opposites, making difficult to perform a constructive – and not merely pessimist – analysis of the crossroads between politics and technology. This analysis uses as basis and methodological guidance the Theory of Actor-Network (ANT or TAR) widely used in social studies of science and technology to overcome these dichotomies and allow the analysis of networks, so that is clear the political instability that arises in this context which profoundly changes the political game.

Virtuous or vicious cycle? Inscribing diverse professional values in lecture capture systems

This paper examines how the introduction and use of a new information system affects and is affected by the values of a diverse professional workforce. It uses the example of lecture capture systems in a university. Its contribution is to combine two concepts taken from actor-network theory, namely accumulation and inscription, and combine them with an integrated framework of diversity management. A model is developed of accumulation cycles in lecture capture usage, involving multiple interacting actants, including the broader environment, management commitment to diversity, work group characteristics, individual practices and the affordances of technology. Using this model, alternative future inscriptions can be identified - an optimal one, which enhances professional values, as a result of a virtuous accumulation cycle, or a sub-optimal one, as a result of a vicious cycle. It identifies diversity management as an important influence on how professional values are enhanced, modified or destroyed.

Children: their place in organization studies

This paper argues that children and childhood constitute a ‘white space’ in organization studies, which should now be explored, mapped and analysed. Rather than being separate, children and organization are deeply implicated in one another, which provides a rich basis for theoretical inquiry. The paper draws on Spivak’s concept of the subaltern and on actor-network theory to articulate how and where organization studies might critically engage with, and find a place for, children and childhood. It frames such an inquiry around six potential research trajectories: epistemological, methodological, ontological, temporal, political and reflexive.

designing + (dis)assembling disputes: an ethnography of disputes & lawyers in the construction industry

The UK construction industry is notorious for the sheer amount of disputes which are likely to arise on each building and engineering project. Despite numerous creative attempts at “dispute avoidance” and “dispute resolution”, this industry is still plagued with these costly disputes. Whilst both academic literature and professional practices have investigated the causes of disputes and the mechanisms for avoidance/resolution of these disputes, neither has studied in any detail the nature of the construction disputes and why they develop as they do once a construction lawyer is engaged. Accordingly, this research explores the question of what influences the outcome of a construction dispute and to what extent do construction lawyers control or direct this outcome? The research approach was ethnographic. Fieldwork took place at a leading construction law firm in London over 18 months. The primary focus was participant observation in all of the firm’s activities. In addition, a database was compiled from the firm’s files and archives, thus providing information for quantitative analysis. The basis of the theoretical framework, and indeed the research method, was the Actor‐Network Theory (ANT). As such, this research viewed a dispute as a set of associations – an entity which takes form and acquires its attributes as a result of its relations with other entities. This viewpoint is aligned with relational contract theories, which in turn provides a unified platform for exploring the disputes. The research investigated the entities and events which appeared to influence the dispute’s identity, shape and outcome. With regard to a dispute’s trajectory, the research took as its starting point that a dispute follows the transformation of “naming, blaming, claiming…”, as identified by Felstiner, Abel and Sarat in 1980. The research found that construction disputes generally materialise and develop prior to any one of the parties approaching a lawyer. Once the lawyer is engaged, we see the reverse of the trajectory “naming, blaming, claiming…” this being: “claiming, blaming, naming…” The lawyers’ role is to identify or name (or rename) the dispute in the best possible light for their client in order to achieve the desired outcome – the development of which is akin to the design process. The transformation of a dispute and the reverse trajectory is by no means linear, but rather, iterative and spatial as it requires alliances, dependencies and contingencies to assemble and take the shape it does. The research concludes that construction disputes are rarely ever completely “resolved” as such. Whilst an independent third party may hand down a judgment, or the parties may reach a settlement agreement, this state is only temporal. Some construction disputes dissipate whist others reach a state of hibernation for a period of time only to pick up momentum and energy some years later. Accordingly, this research suggests that the concept of “dispute resolution” does not exist in the UK construction industry. The ultimate goal should be for parties to reach this ultimate and perpetual state of equilibrium as quickly and as cost effectively as possible: “dispute dissolution”, the slowing down of the dispute’s momentum. Rather than focusing on the design and assemblage of the dispute, the lawyers’ role therein is, or should be, to assist with the “disassembling” of the dispute.

Learning Environments in Design Studio Culture

The paper reports on a study of design studio culture from a student perspective. Learning in design studio culture has been theorised variously as a signature pedagogy emulating professional practice models, as a community of practice and as a form of problem-based learning, all largely based on the study of teaching events in studio. The focus of this research has extended beyond formally recognized activities to encompass the student’s experience of their social and community networks, working places and study set-ups, to examine how these have contributed to studio culture and how there have been supported by studio teaching. Semi-structured interviews with final year undergraduate students of architecture formed the basis of the study using an interpretivist approach informed by Actor-network theory, with studio culture featured as the focal actor, enrolling students and engaging with other actors, together constituting an actor-network of studio culture. The other actors included social community patterns and activities; the numerous working spaces (including but not limited to the studio space itself); the equipment, tools of trade and material pre-requisites for working; the portfolio enrolling the other actors to produce work for it; and the various formal and informal events associated with the course itself. Studio culture is a highly charged social arena: The question is how, and in particular, which aspects of it support learning? Theoretical models of situated learning and communities of practice models have informed the analysis, with Bourdieu’s theory of practice, and his interrelated concepts of habitus, field and capital providing a means of relating individually acquired habits and modes of working to social contexts. Bourdieu’s model of habitus involves the externalisation through the social realm of habits and knowledge previously internalised. It is therefore a useful model for considering whole individual learning activities; shared repertoires and practices located in the social realm. The social milieu of the studio provides a scene for the exercise and display of ‘practicing’ and the accumulation of a form of ‘practicing-capital’. This capital is a property of the social milieu rather than the space, so working or practicing in the company of others (in space and through social media) becomes a more valued aspect of studio than space or facilities alone. This practicing-capital involves the acquisition of a habitus of studio culture, with the transformation of physical practices or habits into social dispositions, acquiring social capital (driving the social milieu) and cultural capital (practicing-knowledge) in the process. The research drew on students’ experiences, and their practicing ‘getting a feel for the game’ by exploring the limits or boundaries of the field of studio culture. The research demonstrated that a notional studio community was in effect a social context for supporting learning; a range of settings to explore and test out newly internalised knowledge, demonstrate or display ideas, modes of thinking and practicing. The study presents a nuanced interpretation of how students relate to a studio culture that involves a notional community, and a developing habitus within a field of practicing that extends beyond teaching scenarios.

La Representación del Museo: Reflexionando sobre la Museología Reflexiva

En este artículo se analizan las definiciones aceptadas para el campo científico de la museología concebidas por los teóricos del ICOFOM que primero cuestionaron al “museo” como paradigma. Pretende señalar algunas de las inconsistencias en la museología filosófica strankiana con el fin de reformular el concepto de su objeto de estudio. Este debate requerirá una revisión de dicha perspectiva filosófica a través del punto de vista sociológico, a la luz de la teoría del actor-difusor de la red propuesta por Bruno Latour. Finalmente, el artículo sostiene que la relación hombre-realidad forjada en Occidente como una actuación del museo hegemónico no debería definir el objeto de estudio de la museología. Por el contrario, debería tener en cuenta todo tipo de posibles asociaciones entre las diferentes funciones que se realizan, evolucionando desde un corpus de reflexiones sobre el museo hacia una disciplina museológica reflexiva.

Aportes de las teorías sociológicas a la discusión de la ontología. Los casos de Luhmann, Habermas y Latour

En este trabajo se discuten los aportes de la teoría sociológica contemporánea al debate filosófico y científico de la ontología, para ello son cotejados los componentes ontológicos de la Teoría General de Sistemas Sociales de Niklas Luhmann, lla Teoría de la Acción Comunicativa de Jürgen Habermas y la Actor-Network Theory de Bruno Latour.

Digitizing dissent: cyborg politics and fluid networks in contemporary Cuban activism

Communication technologies shape how political activist networks are produced and maintain themselves. In Cuba, despite ideologically and physically oppressive practices by the state, a severe lack of Internet access, and extensive government surveillance, a small network of bloggers and cyberactivists has achieved international visibility and recognition for its critiques of the Cuban government. This qualitative study examines the blogger collective known as Voces Cubanas in Havana, Cuba in 2012, advancing a new approach to the study of transnational activism and the role of technology in the construction of political narrative. Voces Cubanas is analyzed as a network of connections between human and non-human actors that produces and sustains powerful political alliances. Voces Cubanas and its allies work collectively to co-produce contentious political discourses, confronting the dominant ideologies and knowledges produced by the Cuban state. Transnational alliances, the act of translation, and a host of unexpected and improvised technologies play central roles in the production of these narratives, indicating new breed of cyborg sociopolitical action reliant upon fluid and flexible networks and the act of writing.