889 resultados para Epistemology of accounting science


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At the most recent session of the Conference of the Parties (COP19) in Warsaw (November 2013) the Warsaw international mechanism for loss and damage associated with climate change impacts was established under the United Nations Framework Convention on Climate Change (UNFCCC). The mechanism aims at promoting the implementation of approaches to address loss and damage associated with the adverse effects of climate change. Specifically, it aims to enhance understanding of risk management approaches to address loss and damage. Understanding risks associated with impacts due to highly predictable (slow onset) events like sea-level rise is relatively straightforward whereas assessing the effects of climate change on extreme weather events and their impacts is much more difficult. However, extreme weather events are a significant cause of loss of life and livelihoods, particularly in vulnerable countries and communities in Africa. The emerging science of probabilistic event attribution is relevant as it provides scientific evidence on the contribution of anthropogenic climate change to changes in risk of extreme events. It thus provides the opportunity to explore scientifically-backed assessments of the human influence on such events. However, different ways of framing attribution questions can lead to very different assessments of change in risk. Here we explain the methods of, and implications of different approaches to attributing extreme weather events with a focus on Africa. Crucially, it demonstrates that defining the most appropriate attribution question to ask is not a science decision but needs to be made in dialogue with those stakeholders who will use the answers.

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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.

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Inspired by the commercial desires of global brands and retailers to access the lucrative green consumer market, carbon is increasingly being counted and made knowable at the mundane sites of everyday production and consumption, from the carbon footprint of a plastic kitchen fork to that of an online bank account. Despite the challenges of counting and making commensurable the global warming impact of a myriad of biophysical and societal activities, this desire to communicate a product or service's carbon footprint has sparked complicated carbon calculative practices and enrolled actors at literally every node of multi-scaled and vastly complex global supply chains. Against this landscape, this paper critically analyzes the counting practices that create the ‘e’ in ‘CO2e’. It is shown that, central to these practices are a series of tools, models and databases which, in building upon previous work (Eden, 2012 and Star and Griesemer, 1989) we conceptualize here as ‘boundary objects’. By enrolling everyday actors from farmers to consumers, these objects abstract and stabilize greenhouse gas emissions from their messy material and social contexts into units of CO2e which can then be translated along a product's supply chain, thereby establishing a new currency of ‘everyday supply chain carbon’. However, in making all greenhouse gas-related practices commensurable and in enrolling and stabilizing the transfer of information between multiple actors these objects oversee a process of simplification reliant upon, and subject to, a multiplicity of approximations, assumptions, errors, discrepancies and/or omissions. Further the outcomes of these tools are subject to the politicized and commercial agendas of the worlds they attempt to link, with each boundary actor inscribing different meanings to a product's carbon footprint in accordance with their specific subjectivities, commercial desires and epistemic framings. It is therefore shown that how a boundary object transforms greenhouse gas emissions into units of CO2e, is the outcome of distinct ideologies regarding ‘what’ a product's carbon footprint is and how it should be made legible. These politicized decisions, in turn, inform specific reduction activities and ultimately advance distinct, specific and increasingly durable transition pathways to a low carbon society.

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E-Science experiments typically involve many distributed services maintained by different organisations. After an experiment has been executed, it is useful for a scientist to verify that the execution was performed correctly or is compatible with some existing experimental criteria or standards, not necessarily anticipated prior to execution. Scientists may also want to review and verify experiments performed by their colleagues. There are no existing frameworks for validating such experiments in today's e-Science systems. Users therefore have to rely on error checking performed by the services, or adopt other ad hoc methods. This paper introduces a platform-independent framework for validating workflow executions. The validation relies on reasoning over the documented provenance of experiment results and semantic descriptions of services advertised in a registry. This validation process ensures experiments are performed correctly, and thus results generated are meaningful. The framework is tested in a bioinformatics application that performs protein compressibility analysis.

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So the question that animates this paper is this: what happens when a state's education policy seeks to make popular social and religious values a central part of its education standards in direct confrontation with the Establishment Clause of the First Amendment of the U.S. Constitution? I will try to answer that question in three ways. First, I will examine the tactics used in the manipulation of curricula to reflect social and religious values, with special focus on the Kansas case. Second, I will try to ascertain the determinants of success in these efforts; under what conditions are movements to impose creation science on public school curricula likely to succeed, and when to fail? Third, I will try to place these struggles over educational curricula, and between religion and science, in broader context, focusing on what they tell us about the nature of public policy making in the contemporary United States.

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New information and communication technologies may be useful for providing more in-depth knowledge to students in many ways, whether through online multimedia educational material, or through online debates with colleagues, teachers and other area professionals in a synchronous or asynchronous manner. This paper focuses on participation in online discussion in e-learning courses for promoting learning. Although an important theoretical aspect, an analysis of literature reveals there are few studies evaluating the personal and social aspects of online course users in a quantitative manner. This paper aims to introduce a method for diagnosing inclusion and digital proficiency and other personal aspects of the student through a case study comparing Information System, Public Relations and Engineering students at a public university in Brazil. Statistical analysis and analysis of variances (ANOVA) were used as the methodology for data analysis in order to understand existing relations between the components of the proposed method. The survey methodology was also used, in its online format, as a research instrument. The method is based on using online questionnaires that diagnose digital proficiency and time management, level of extroversion and social skills of the students. According to the sample studied, there is no strong correlation between digital proficiency and individual characteristics tied to the use of time, level of extroversion and social skills of students. The differences in course grades for some components are partly due to subject 'Introduction to Economics' being offered to freshmen in Public Relations, whereas subject 'Economics in Engineering' is offered in the final semesters of Engineering and Information Systems courses. Therefore, the difference could be more tied to the respondent's age than to the course. Information Systems students were observed to be older, with access to computers and Internet at the workplace, compared to the other students who access the Internet more often from home. This paper presents a pilot study aimed at conducting a diagnosis that permits proposing actions for information and communication technology to contribute towards student education. Three levels of digital inclusion are described as a scale to measure whether information technology increases personal performance and professional knowledge and skills. This study may be useful for other readers interested in themes related to education in engineering. © 2013 IEEE.

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Informe de la reunion sobre metodologia para la evaluacion de las capacidades nacionales en ciencia y tecnologia, realizada en Suriname, del 12 al 15 de octubre de 1981. Presenta un resumen de los debates, conclusiones y recomendaciones.