5,022 research outputs found

    The George-Anne

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    Philosophy of language and accounting

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    Purpose: Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein. Design/methodology/approach: The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings. Findings: This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words. Originality/value: The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both "reality" and "language" on the specific application of one common principle to various Member State environments

    Diálogos entre stakeholders do setor sucroenergético: análise do ambiente institucional perante os fatores sociais e ambientais

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    Brazilian sugar-energy sector has being defended as a sustainable alternative, as well as innovator for the energy matrix of the country. The sector is not only dependent on the innovative capacities of individual firms and the state policies, but on the interaction among the other stakeholders involved. It is about a descriptive and exploratory research of qualitative nature. The objective was to analyze how the dialogues among stakeholders occur, concerning social and environmental factors, in the institutional environment of the sugar-energy sector, in Mato Grosso do Sul. Interviews with six stakeholders linked to the sugar-energy sector were performed, besides a documentary analysis. Category content analysis was applied. It was evidenced that stakeholders make use of dialogue approaches as a strategic tool to identify the needs of improvements on sugar-energy sector before the institutional changes, making possible the integration among the different links of the sugar-energy sector to ease the conflicts of interests. The development of the sector is based on sustainable practices. The results highlight that the dialogue approach generates effective results, which propitiate more local sustainable development, encouraging the ecobusiness.O setor sucroenergético brasileiro visto como uma alternativa sustentável e, inovadora para a matriz energética do país, não é somente dependente das capacidades inovadoras das firmas individuais e das políticas de Estado, mas também da interação entre os demais Stakeholders envolvidos. Assim sendo, este estudo teve como objetivo analisar como ocorrem os diálogos entre os Stakeholders, em relação aos fatores sociais e ambientais, no ambiente institucional, do setor sucroenergético, em Mato Grosso do Sul.  Trata-se de uma pesquisa de natureza qualitativa e caracterizada como descritiva e exploratória, sendo realizado levantamento bibliográfico, análise documental e entrevistas semiestruturadas. Os dados foram analisados pela técnica análise de categoria de conteúdo. A partir dos resultados da pesquisa foi possível identificar que o desenvolvimento do setor, por meio dos diálogos, está baseado nas práticas sustentáveis. Constatou-se que a abordagem do diálogo gera resultados efetivos, o qual propicia o desenvolvimento local mais sustentável, fomentando o econegócio

    The effects of control versus no control, within a dyad, for the acquisition of a novel motor skill

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    The motor learning literature has shown that alternating dyad practice (i.e. switching between Actor and Observer roles after each practice trial) is both an effective and efficient method of practice. The present experiment examined the effects of providing dyad learners with control over when to switch roles with their partner and investigated the potential differences between when the Actor had control versus the Observer. Further, this experiment investigated the different switching strategies adopted by the dyad learners, when provided control. During acquisition, participants performed a speed cup-stacking task, and returned approximately twenty-four hours later for delayed retention and sequence transfer tests. The results showed participants who controlled their role-switching schedule learned the task relatively similarly to those who did not have control, as well as to those who practice individually. Additionally, providing the Actors with control over their schedule resulted in equivalent learning outcomes to the Observers who were provided control. Finally, the learners who were provided control adopted various switching strategies, highlighting the dynamic nature of dyad practice. Overall, these novel findings suggest that dyad learners can control their role-switching schedule, without undermining learning, and thus provide further support for dyad practice as an effective and efficient method of practice
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