Search results for "auditing"
showing 10 items of 57 documents
Introduction: classroom discourse at the intersection of language education and materiality
2021
This special issue provides a collection of research that examines the relationships between classroom materials and discourse in various second language education contexts. Together, these studies...
Art and Science in Word and Image
2019
Art and Science in Word and Image investigates the theme of ‘riddles of form’, exploring how discovery and innovation have functioned inter-dependently between art, literature and the sciences. Using the impact of evolutionary biologist D’Arcy Thompson’s On Growth and Form on Modernist practices as springboard into the theme, contributors consider engagements with mysteries of natural form in painting, photography, fiction, etc., as well as theories about cosmic forces, and other fields of knowledge and enquiry. Hence the collection also deals with topics including cultural inscriptions of gardens and landscapes, deconstructions of received history through word and image artworks and texts,…
Die Objektivierung der Dinge.Wissenspraktiken im mathematisch-naturwissenschaftlichen Schulunterricht / Objectifying Things. Epistemic Practices in S…
2015
Zusammenfassung Auf Grundlage ethnografischer Daten beschäftigt sich der Aufsatz mit Experimenten und Anschauungsobjekten im mathematisch-naturwissenschaftlichen Schulunterricht der Sekundarstufe. Die Unterrichtsteilnehmer transformieren dabei vieldeutige Dinge in eindeutige und von ihnen als unabhängig gefasste Objekte. Diese Objektivierung der Dinge erfolgt im Schulunterricht in drei Phasen: Nach der Vorbereitung im schulischen Archiv werden die Dinge bei der Durchführung von Experimenten im Unterrichtsraum in Aktion versetzt und schließlich in die sprachliche bzw. schriftliche Form an der Tafel und in den Heften überführt. Diese praktische Transformationsleistung ist durch eine asymmetri…
The Nature of Our Becoming: Genealogical Perspectives
2020
In the light of Philipp Sarasin's work in 'Darwin und Foucault: Genealogie und Geschichte im Zeitalter der Biologie', the article delineates a genealogically articulated naturally produced culture and a cultured nature and discusses the genealogical implications of a carnal, becoming self in a world that could rightly be justified "as an aesthetical phenomenon." The article demonstrates the historicity and processual materiality as a conceptual platform for a combination of the notions of experienced carnality and a socially constructed body, demonstrating such a historically embedded carnal body as a binding agent for the "social constructivist" and "biologist" approaches in sciences. Thus…
Digital materialities in the diasporic mourning of migrant death
2019
This article examines memorialization among the family and friends of those who have died at the world’s deadliest border in the Mediterranean Sea. Digital media platforms are central spaces for new, innovative forms of coping with ambiguous loss or the inability to mourn over a dead body. The analysis focuses on the role of digital media technologies and the relationship between digital and material elements in memorialization. I examine the creation and circulation of digital objects of memorialization: visual assemblages in which the material and digital intertwine. The analysis demonstrates that digital media practices are not separate from the material world, nor do they make mourning …
A lack of meaning?
2020
This article explores the ‘lack of meaning’ in contemporary society as a consequence of Western dualist thought paradigms and ontologies, via Gilles Deleuze’s concept of ‘reactive nihilism’ following the colloquial murder of God. The article then explores processual and new materialist approaches in the understanding of the lived and carnal self, arguing for immanent and senseful materiality as an ethical platform for religious, environmental, and societal solidarity for tomorrow. For the theoretical justification of the processual approach in understanding the enfleshed self, the article employs John Dupré’s processual approach in the philosophy of biology, as well as Astrida Neimani’s cri…
External investigations and disciplinary sanctions against auditors: the impact on audit quality
2015
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying low-quality auditors and (b) the effectiveness of the disciplinary system in improving the quality of subsequent statutory audits performed by the sanctioned auditors. We employ two earnings management indicators as proxies for audit quality: loss avoidance through extraordinary items and abnormal accruals. And we compare these measu…
Things matter: about materiality and recovery from mental health difficulties
2020
ABSTRACT Purpose The aim of this study is to explore how material things might become involved in the recovery process of people with mental health difficulties. Method Empirical material from three different studies on various aspects concerning mental health issues that each of the authors had conducted was reanalysed through a phenomenological item analysis. Results We discovered that mundane objects such as a mobile phone, a bench, a door and a key have agency to contribute to peoples’ recovery and wellbeing. Things became agents that created contexts that initiated physical, social and emotional movements. Conclusion By giving attention to materiality we might become aware of the impor…
Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach
2010
International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to th…
The waves of enterprises bankruptcy and the factors that determine them: the case of Latvia and Lithuania
2018
International audience; Bankruptcy of enterprises is macroeconomic issue and a phenomenon of a dynamic and competitive market economy. It results in a lot of negative effects not only for the enterprise and its employees but also for other enterprises and institutions, as well as the state and society. The aim of the article is to carry out the analysis of bankruptcy of Latvian and Lithuanian enterprises. No such study has been carried out so far. Article analyses the dynamics of Latvian and Lithuanian enterprise bankruptcy, which manifest themselves in larger waves in certain periods and the factors that influence them. From 1993-when the bankruptcy of enterprises was started to be officia…