ACCOUNTING HISTORY AND THE EMPEROR'S NEW CLOTHES: A RESPONSE TO “KNOWING MORE AS KNOWING LESS? . . . ”

2000 ◽  
Vol 27 (1) ◽  
pp. 159-171 ◽  
Author(s):  
Thomas N. Tyson

Hoskin and Macve (H&M) continue to accredit certain events in the early 1840s as enabling the creation of norm-based accounting and its use to control labor and improve productivity at the Springfield Armory (SA). Although critics have refuted H&M's interpretation of these events and reproached their use of inflated language, H&M maintain their unique perspective with undiminished fervor. This rejoinder further questions the validity of H&M's perspective of U.S. accounting history. It identifies the many conventional business historians who refute it and emphasizes that no other evidence has been presented to indicate that norm-based accounting was ever employed in the U.S. before the early 1900s. It also describes how H&M have tried to bolster their position by citing several contemporary and more critical scholars who in fact refute it. More substantively, the paper emphasizes that the core debate between H&M and their critics is not simply over the timing of particular events at SA. Rather, it centers on the nature of historical evidence and the distinction between history and historicism.

Author(s):  
Kevin Dowd

This chapter provides an overview of the issues raised by free banking. A central objective is to set out the core theory of free banking, draw out its predictions, and then compare those predictions against the abundant historical evidence from the many free (or relatively free) banking systems of the past. The evidence is largely supportive of the predictions of free banking theory and, in particular, of its claim that an unregulated banking system would be stable. The evidence also supports the predictions made by free banking theory that government intervention weakens the financial system—often in profound and misunderstood ways—and causes many of the problems it is ostensibly meant to cure.


Author(s):  
Markus Krötzsch

To reason with existential rules (a.k.a. tuple-generating dependencies), one often computes universal models. Among the many such models of different structure and cardinality, the core is arguably the “best”. Especially for finitely satisfiable theories, where the core is the unique smallest universal model, it has advantages in query answering, non-monotonic reasoning, and data exchange. Unfortunately, computing cores is difficult and not supported by most reasoners. We therefore propose ways of computing cores using practically implemented methods from rule reasoning and answer set programming. Our focus is on cases where the standard chase algorithm produces a core. We characterise this desirable situation in general terms that apply to a large class of cores, derive concrete approaches for decidable special cases, and generalise these approaches to non-monotonic extensions of existential rules.


Imbizo ◽  
2017 ◽  
Vol 7 (1) ◽  
pp. 40-54
Author(s):  
Oyeh O. Otu

This article examines how female conditioning and sexual repression affect the woman’s sense of self, womanhood, identity and her place in society. It argues that the woman’s body is at the core of the many sites of gender struggles/ politics. Accordingly, the woman’s body must be decolonised for her to attain true emancipation. On the one hand, this study identifies the grave consequences of sexual repression, how it robs women of their freedom to choose whom to love or marry, the freedom to seek legal redress against sexual abuse and terror, and how it hinders their quest for self-determination. On the other hand, it underscores the need to give women sexual freedom that must be respected and enforced by law for the overall good of society.


Mediaevistik ◽  
2020 ◽  
Vol 32 (1) ◽  
pp. 548-549
Author(s):  
Albrecht Classen

The late Middle Ages witnessed the creation of numerous fencing books, mostly in Germany, illustrating the many different techniques, weapons, styles, strategies, and the movements, as Patrick Leiske discussed only recently in his Höfisches Spiel und tödlicher Ernst (2018; see my review here in vol. 32). Some of the true masters and teachers of this sport and fighting technique were Johannes Liechtenauer, Peter von Danzig, Sigmund Ringeck, and Hans Talhoffer, whom Leiske also discusses in a separate chapter.


Author(s):  
Kevin Thompson

This chapter examines systematicity as a form of normative justification. Thompson’s contention is that the Hegelian commitment to fundamental presuppositionlessness and hence to methodological immanence, from which his distinctive conception of systematicity flows, is at the core of the unique form of normative justification that he employs in his political philosophy and that this is the only form of such justification that can successfully meet the skeptic’s challenge. Central to Thompson’s account is the distinction between systematicity and representation and the way in which this frames Hegel’s relationship to the traditional forms of justification and the creation of his own distinctive kind of normative argumentation.


2008 ◽  
Vol 8 (2) ◽  
pp. 31-39 ◽  
Author(s):  
adrian peace

The biannual mega-event of Terra Madre is now established as the political flagship of the Slow Food movement. It assembles in Turin the leading cosmopolitan figures of this neo-tribal, post modern organization, along with several thousand of its ordinary members, who were drawn in 2006 from the ranks of food producers, cooks and academics. The most significant secular rituals of Terra Madre involve the theatrical celebration of its global character, beginning with the assembly of representatives from some 1600 ““food communities”” distributed throughout the world. Equally important are the many smaller scale activities in which the details of the movement's politics are articulated and embellished, at times in strikingly rhetorical ways. In this paper, which is based on ethnographic research, the theatrical and rhetorical qualities of Terra Madre as a political spectacle are explored in some detail. It is argued, in conclusion, that what is inadvertently exposed are some of the political myths which lie at the core of the Slow Food movement's contemporary philosophy.


Author(s):  
Anak Agung Ngurah Gede Marhendra ◽  
Agung Eko Budiwaspada ◽  
Sangayu Ketut Laksemi Nilotama

<p>Abstract Design of Cemara Ceramics Visual Rebranding Identity aims to produce a concept strategy and visual rebranding of the Cemara Ceramics company and produce a Cemara Ceramics rebranding visual identity design in order to encourage the creation of a new identity image. The method in this design uses a 5-stage Design Thinking approach, namely Empathize, Define, Ideate, Prototype and Test. The result achieved is the design of the new Cemara Ceramics corporate identity. With the use of the design thinking method in this research, various problems related to the company image of Cemara Ceramics can be found. The core problem obtained is how to design a strategy and concept of visual identity rebranding to encourage the creation of a new corporate image of Cemara Ceramics.</p><p>Keywords: visual rebranding identity, concept strategy, design thinking</p><p>Abstrak Perancangan Identitas Visual Rebranding Citra Perusahaan Cemara Ceramics ini bertujuan untuk menghasilkan strategi konsep dan visual rebranding perusahaan Cemara Ceramics serta menghasilkan rancangan identitas visual rebranding Cemara Ceramics dalam rangka mendorong terciptanya citra identitas yang baru. Metode dalam perancangan ini menggunakan pendekatan 5 tahapan Design Thinking yaitu Empathize, Define, Ideate, Prototype dan Test. Hasil yang dicapai yaitu rancangan corporate identity Cemara Ceramics yang baru. Dengan adanya penggunaan metode design thinking pada penelitian ini dapat menemukan berbagai permasalahan terkait citra perusahaan Cemara Ceramics. Permasalahan inti yang didapat yaitu mengenai bagaimana merancang strategi dan konsep identitas visual rebranding untuk mendorong terciptanya citra baru perusahaan Cemara Ceramics.</p><p>Kata kunci: identitas visual rebranding, strategi konsep dan visual, design thinking</p>


2021 ◽  
Author(s):  
Moataz Dowaidar

Several phenotypes can come from transcription regulation. Sequence-specific transcription factors are needed to effectively execute transcriptional programs, however they are often not operating alone. Polycomb PcG proteins are a well-known class of chromatin regulators found in Drosophila melanogaster and other species, including humans. As time passed, the concept of a PCG gene or protein shifted from the original phenotypic meaning of mutant flies to the contemporary biochemical description. PCG genes and proteins are under investigation for their critical contributions to physiology and their cancer treatment potential. Adding additional PcG members, with substantial responsibilities in PRC modulation, has opened new routes of inquiry in the issue. It is still needed to discover the many PRC variations' roles and how their catalytic activity is controlled. This review covers mutually exclusive PRC2 variants and employs a technique like the one used for PRC1 variants. Based on current biochemical findings, these classifications are valid. More auxiliary PcG subunit research is needed for now. Moreover, it is unknown how many PRC cell variations occur (hypothetically, there could be more than 100 different PRC variants).In order to fully elucidate the new PcG proteins and complexes, it is necessary to perform comprehensive research. We must study context-specific genetic modifications to better provide remedies. Current anti-cancer drugs target mainly the core subunits and catalytic activity of PRC2 and PRC1, and understanding these functions is critical. Targeting each particular activity that has been deregulated might be rather beneficial. PCG proteins are involved in oncogenesis, tumor suppression, and development/congenital illness as well. PcG involvement in cancer, once revealed, would be intriguing. Successful and effective therapeutic therapies will be helped by a detailed understanding of the pathways that contain PcG proteins.


2018 ◽  
Vol 25 (3) ◽  
pp. 847-858 ◽  
Author(s):  
Ian Culpan

This article sets out to present a new imagery for capturing the power and potential of Olympism in attempting to educate the next generation of sport consumers and decision makers. It is hoped that the new imagery can make a contribution on how to moderate and regulate the rampant commodification of sport. This new imagery begins with the need for physical educators to open their minds and instigate a critical orientation to thinking about sport and Olympic matters. It is argued that doing this might help in the creation of new possibilities and visions for Olympism and sport and allow us to confront some of the disagreeable contemporary concerns in sport that scholars have identified. The new imagery for Olympism is based on the development of a critical pedagogy that draws on the works of Apple, Freire and Kincheloe, and is re-contextualised for school physical education and sports programmes. It is concluded that decisions, behaviours and actions that are made at present actually propagate many of the policies that will be made tomorrow. It is argued that a critical pedagogy for Olympism is needed to address the many current disagreeable aspects of sport.


Sign in / Sign up

Export Citation Format

Share Document