6,607 research outputs found

    Religion, Education, and the ‘East’. Addressing Orientalism and Interculturality in Religious Education Through Japanese and East Asian Religions

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    This work addresses the theme of Japanese religions in order to rethink theories and practices pertaining to the field of Religious Education. Through an interdisciplinary framework that combines the study of religions, didactics and intercultural education, this book puts the case study of Religious Education in England in front of two ‘challenges’ in order to reveal hidden spots, tackle unquestioned assumptions and highlight problematic areas. These ‘challenges’, while focusing primarily on Japanese religions, are addressed within the wider contexts of other East Asian traditions and of the modern historical exchanges with the Euro-American societies. As result, a model for teaching Japanese and other East Asian religions is discussed and proposed in order to fruitfully engage issues such as orientalism, occidentalism, interculturality and critical thinking

    Blockchain Technology: Disruptor or Enhnancer to the Accounting and Auditing Profession

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    The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success enjoyed by Bitcoin and other cryptocurrencies have encouraged many to assume that the technology would revolutionise virtually all aspects of business. A growing body of scholarship suggests that BCT would disrupt the accounting and auditing fields by changing accounting practices, disintermediating auditors, and eliminating financial fraud. BCT disrupts audits (Lombard et al.,2021), reduces the role of audit firms (Yermack 2017), undermines accountants' roles with software developers and miners (Fortin & Pimentel 2022); eliminates many management functions, transforms businesses (Tapscott & Tapscott, 2017), facilitates a triple-entry accounting system (Cai, 2021), and prevents fraudulent transactions (Dai, et al., 2017; Rakshit et al., 2022). Despite these speculations, scholars have acknowledged that the application of BCT in the accounting and assurance industry is underexplored and many existing studies are said to lack engagement with practitioners (Dai & Vasarhelyi, 2017; Lombardi et al., 2021; Schmitz & Leoni, 2019). This study empirically explored whether BCT disrupts or enhances accounting and auditing fields. It also explored the relevance of audit in a BCT environment and the effectiveness of the BCT mechanism for fraud prevention and detection. The study further examined which technical skillsets accountants and auditors require in a BCT environment, and explored the incentives, barriers, and unintended consequences of the adoption of BCT in the accounting and auditing professions. The current COVID-19 environment was also investigated in terms of whether the pandemic has improved BCT adoption or not. A qualitative exploratory study used semi-structured interviews to engage practitioners from blockchain start-ups, IT experts, financial analysts, accountants, auditors, academics, organisational leaders, consultants, and editors who understood the technology. With the aid of NVIVO qualitative analysis software, the views of 44 participants from 13 countries: New Zealand, Australia, United States, United Kingdom, Canada, Germany, Italy, Ireland, Hong Kong, India, Pakistan, United Arab Emirates, and South Africa were analysed. The Technological, Organisational, and Environmental (TOE) framework with consequences of innovation context was adopted for this study. This expanded TOE framework was used as the theoretical lens to understand the disruption of BCT and its adoption in the accounting and auditing fields. Four clear patterns emerged. First, BCT is an emerging tool that accountants and auditors use mainly to analyse financial records because technology cannot disintermediate auditors from the financial system. Second, the technology can detect anomalies but cannot prevent financial fraud. Third, BCT has not been adopted by any organisation for financial reporting and accounting purposes, and accountants and auditors do not require new skillsets or an understanding of the BCT programming language to be able to operate in a BCT domain. Fourth, the advent of COVID-19 has not substantially enhanced the adoption of BCT. Additionally, this study highlights the incentives, barriers, and unintended consequences of adopting BCT as financial technology (FinTech). These findings shed light on important questions about BCT disrupting and disintermediating auditors, the extent of adoption in the accounting industry, preventing fraud and anomalies, and underscores the notion that blockchain, as an emerging technology, currently does not appear to be substantially disrupting the accounting and auditing profession. This study makes methodological, theoretical, and practical contributions. At the methodological level, the study adopted the social constructivist-interpretivism paradigm with an exploratory qualitative method to engage and understand BCT as a disruptive innovation in the accounting industry. The engagement with practitioners from diverse fields, professions, and different countries provides a distinctive and innovative contribution to methodological and practical knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated conceptual TOE framework. The framework offers a reference for practitioners, academics and policymakers seeking to appraise comprehensive factors influencing BCT adoption and its likely unintended consequences. The findings suggest that, at present, no organisations are using BCT for financial reporting and accounting systems. This study contributes to practice by highlighting the differences between initial expectations and practical applications of what BCT can do in the accounting and auditing fields. The study could not find any empirical evidence that BCT will disrupt audits, eliminate the roles of auditors in a financial system, and prevent and detect financial fraud. Also, there was no significant evidence that accountants and auditors required higher-level skillsets and an understanding of BCT programming language to be able to use the technology. Future research should consider the implications of an external audit firm as a node in a BCT network on the internal audit functions. It is equally important to critically examine the relevance of including programming languages or codes in the curriculum of undergraduate accounting students. Future research could also empirically evaluate if a BCT-enabled triple-entry system could prevent financial statements and management fraud

    Post-Growth Geographies: Spatial Relations of Diverse and Alternative Economies

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    Post-Growth Geographies examines the spatial relations of diverse and alternative economies between growth-oriented institutions and multiple socio-ecological crises. The book brings together conceptual and empirical contributions from geography and its neighbouring disciplines and offers different perspectives on the possibilities, demands and critiques of post-growth transformation. Through case studies and interviews, the contributions combine voices from activism, civil society, planning and politics with current theoretical debates on socio-ecological transformation

    Casting a Line to the Land: Narratologies of Embodied Rituals and Connectivity to Place

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    This research argues for a re-conceptualisation and extension of place within architectural praxis that is reflective of broader discussions of meaning and environmental experience. This study examines the alignment between place and ritual theory as a way to better understand phenomenon that inform a greater connectivity between embodied and meaningful experiences with the environment. This will be explored through the act of fly fishing. Fly-fishing is relevant as the focus of the study owing in part to the author’s own experience as a fly angler. The relationship between the act of fly fishing, being part of nature and being in the world is meaningful. By conceptualising fly fishing as a form of ritual and process of ritualization, this study looks at how ritual affords fly anglers a connective relationship with place. This ritualized connection extends beyond mere doing and evokes cultivation of a deeper sensibility of and towards place. Present here is recognition of the role the body and ritual plays in enabling the formation of this sensibility of place. This research is advanced through narratological methods of autoethnography, storytelling, cognitive mapping and film. This way of working builds on the power of narrative and image-making to expose individual meaning-making. Employing these methods forms a holistic representation of experience, and so overcome potential disconnects that can arise between meaning-making efforts and actual experience. This research recognises that we that are embodied beings, and our embodied experiences are central to our relationships with place. Through this study, the researcher aims to develop a greater understanding of what place means – notably in how we generate a connection to place through our bodies – and to draw upon this insight to expand architectural discourse with a better understanding of connective and meaningful phenomena

    Conceptual multi-agent system design for distributed scheduling systems

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    With the progressive increase in the complexity of dynamic environments, systems require an evolutionary configuration and optimization to meet the increased demand. In this sense, any change in the conditions of systems or products may require distributed scheduling and resource allocation of more elementary services. Centralized approaches might fall into bottleneck issues, becoming complex to adapt, especially in case of unexpected events. Thus, Multi-agent systems (MAS) can extract their automatic and autonomous behaviour to enhance the task effort distribution and support the scheduling decision-making. On the other hand, MAS is able to obtain quick solutions, through cooperation and smart control by agents, empowered by their coordination and interoperability. By leveraging an architecture that benefits of a collaboration with distributed artificial intelligence, it is proposed an approach based on a conceptual MAS design that allows distributed and intelligent management to promote technological innovation in basic concepts of society for more sustainable in everyday applications for domains with emerging needs, such as, manufacturing and healthcare scheduling systems.This work has been supported by FCT - Fundação para a Ciência e a Tecnologia within the R&D Units Projects Scope: UIDB/00319/2020 and UIDB/05757/2020. Filipe Alves is supported by FCT Doctorate Grant Reference SFRH/BD/143745/2019.info:eu-repo/semantics/publishedVersio

    Anuário científico da Escola Superior de Tecnologia da Saúde de Lisboa - 2021

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    É com grande prazer que apresentamos a mais recente edição (a 11.ª) do Anuário Científico da Escola Superior de Tecnologia da Saúde de Lisboa. Como instituição de ensino superior, temos o compromisso de promover e incentivar a pesquisa científica em todas as áreas do conhecimento que contemplam a nossa missão. Esta publicação tem como objetivo divulgar toda a produção científica desenvolvida pelos Professores, Investigadores, Estudantes e Pessoal não Docente da ESTeSL durante 2021. Este Anuário é, assim, o reflexo do trabalho árduo e dedicado da nossa comunidade, que se empenhou na produção de conteúdo científico de elevada qualidade e partilhada com a Sociedade na forma de livros, capítulos de livros, artigos publicados em revistas nacionais e internacionais, resumos de comunicações orais e pósteres, bem como resultado dos trabalhos de 1º e 2º ciclo. Com isto, o conteúdo desta publicação abrange uma ampla variedade de tópicos, desde temas mais fundamentais até estudos de aplicação prática em contextos específicos de Saúde, refletindo desta forma a pluralidade e diversidade de áreas que definem, e tornam única, a ESTeSL. Acreditamos que a investigação e pesquisa científica é um eixo fundamental para o desenvolvimento da sociedade e é por isso que incentivamos os nossos estudantes a envolverem-se em atividades de pesquisa e prática baseada na evidência desde o início dos seus estudos na ESTeSL. Esta publicação é um exemplo do sucesso desses esforços, sendo a maior de sempre, o que faz com que estejamos muito orgulhosos em partilhar os resultados e descobertas dos nossos investigadores com a comunidade científica e o público em geral. Esperamos que este Anuário inspire e motive outros estudantes, profissionais de saúde, professores e outros colaboradores a continuarem a explorar novas ideias e contribuir para o avanço da ciência e da tecnologia no corpo de conhecimento próprio das áreas que compõe a ESTeSL. Agradecemos a todos os envolvidos na produção deste anuário e desejamos uma leitura inspiradora e agradável.info:eu-repo/semantics/publishedVersio

    Mathematical Modeling of Biological Systems

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    Mathematical modeling is a powerful approach supporting the investigation of open problems in natural sciences, in particular physics, biology and medicine. Applied mathematics allows to translate the available information about real-world phenomena into mathematical objects and concepts. Mathematical models are useful descriptive tools that allow to gather the salient aspects of complex biological systems along with their fundamental governing laws, by elucidating the system behavior in time and space, also evidencing symmetry, or symmetry breaking, in geometry and morphology. Additionally, mathematical models are useful predictive tools able to reliably forecast the future system evolution or its response to specific inputs. More importantly, concerning biomedical systems, such models can even become prescriptive tools, allowing effective, sometimes optimal, intervention strategies for the treatment and control of pathological states to be planned. The application of mathematical physics, nonlinear analysis, systems and control theory to the study of biological and medical systems results in the formulation of new challenging problems for the scientific community. This Special Issue includes innovative contributions of experienced researchers in the field of mathematical modelling applied to biology and medicine

    The Politics of Historical Memory and Commemoration in Africa

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    The volume re-centres Africa and African history in memory studies, with each chapter drawing parallels to comparable cases in Africa and the world. An underlying assumption is that what can be learned from the politics of historical memory in Africa will have relevance for contemporary politics globally and for understanding how memories can be mobilised for political ends

    Charms and Charming

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    In the book are presented studies of 18 renowned researchers focussing on the verbal aspects of everyday magic, placing in the centre the richest and most poetic manifestation of verbal magic – the charm or incantatio. Incantations are in Europe well spread folklore genre, which contain very old magical elemrnts. The book covers wide spectrum of regions, from United Kingdom to Russia and Iran, and includes also Slovenia. The researchers have devoted their attention to phenomenological and theoretical studies of incantatio, and have discussed various topics, from the origin of charms and ancient European magical practices, to the receptions and diffusions of different types of charms
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