In The Search For Accounting Knowledge - Everything Old Is New Again

The following paper will attempt to substantiate claims that the accounting profession, has in over a hundred years, failed to adequately develop. Claims that the accounting profession has done little more than recycle financial accounting issues are not new, with such allegations having vocally surfaced in the past two decades. In order to achieve its aim, this paper will focus on Statement of Accounting Concepts number two [SAC 2], The Objective of General Purpose Financial Reporting. In gaining an understanding of today\u27 s position of SAC 2 and how it has been arrived at, legislation dating over a hundred years will be examined, concluding that the accounting profession has failed to develop. Yet most importantly this paper will conclude that the conceptual framework, the professions unique body of knowledge seems to be little more than a blatant act of plagiarism

The Fair Labor Standards Act at 80: Everything Old Is New Again

On the eightieth anniversary of the federal wage and hour statute, the Fair Labor Standards Act of 1938 (FLSA), critics warn that it cannot keep pace with shifting business trends. More and more individuals engage in contract work, some of which takes place in the much publicized gig economy. These work arrangements raise questions about whether these workers are employees, covered by U.S. labor and employment law, or independent contractors. Subcontracting arrangements, or what some call domestic outsourcing, are also expanding. Indeed, more and more workers in the U.S. economy engage with multiple businesses, raising questions of which of these businesses are employers responsible for the payment of wages. These are pressing questions for the judiciary, policymakers, scholars of work, and the U.S. Department of Labor because many of these individuals work in low-wage sectors and do not make minimum wages or overtime premiums for the hours they work. This Article uses a systematic study of thousands of pages of legislative-history documents to bring a historical lens to the independent contractor and joint employer debates that are raging on Capitol Hill and in the courts. It concludes that Congress broadly and flexibly worded this New Deal legislation with foresight about the need to cover evolving business relationships regardless of business formalities. It calls for a narrow reading of the independent contractor category and a broad interpretation of employment relationships that should help the FLSA to serve its statutory purpose of ensuring a fair day\u27s pay for a fair day\u27s work in the twenty-first century

What\u27s old is new again, and what\u27s the value of open

This is the editor\u27s note for this special issue of Current Issues in Emerging eLearning, where the editor discusses Massive Open Online Courses (MOOCs), as well as the value of openness in education

The World Is Old and New Again: Cultural Trauma and September 11, 2001

This dissertation explores the emergent cultural aftereffects of September 11, 2001. I consider how popular US narratives from the decade following that day's events evidence an ongoing, pervasive struggle with certain of the hijackings' especially troubling features, manifesting September 11 as a cultural trauma. I distinguish cultural trauma as an intersubjective phenomenon from psychological trauma and its individualized emphasis. I also distinguish my approach from the dominant ways historical, cultural and literary studies have typically conceptualized trauma as a primarily Freudian-theorized, pathological reaction to extreme happenings. Rather, drawing on Janoff-Bulman's shattered assumptions model of psychological trauma, I define cultural trauma as a radical disruption of basic, common, taken-for-granted, culturally-generated and -structured beliefs about what constitutes a community's ordinary life. I focus on how the hijackings' shocking and well-publicized developments shattered assumptions fundamental to mainstream American understandings of daily life. To trace these shattered assumptions, I review ten popular culture texts: three popular press oral history collections - the 2002 September 11: An Oral History, the 2002 Never Forget: An Oral History of September 11, and the 2007 Tower Stories: An Oral History of 9/11 - as well as the 2002 Frontline documentary "Faith and Doubt at Ground Zero"; the 2003 Tom Junod Esquire article "The Falling Man"; the mid-to-late-2000s television series Lost, Battlestar Galactica, and FlashForward; the 2008 Christopher Nolan film The Dark Knight; and the 2007 Don DeLillo novel Falling Man. By assessing and comparing these texts' primary thematic concerns, I outline how each narrative, situated in varying media and genres, engages vulnerability in the forms of existential insecurity and the troubling of meaningful and ethical choice, exposing fragmented foundational beliefs in the wake of September 11. However, instead of reconstructing these fragmented pieces into an unequivocal new whole, these texts ambivalently instantiate that day's unresolved cultural fallout, serving to document the still evolving structures of feeling constituting this cultural trauma. Accordingly, this study evidences how popular culture serves as a site for recognizing and negotiating September 11 as a cultural trauma while suggesting how cultural trauma might be recognized and negotiated at other times of stark cultural change

Kasner-AdS spacetime and anisotropic brane-world cosmology

Anisotropic generalization of Randall and Sundrum brane-world model is considered. A new class of exact solutions for brane and bulk geometry is found; it is related to anisotropic Kasner solution. In view of this, the old question of isotropy of initial conditions in cosmology rises once again in the brane-world context.Comment: 4 pages, RevTeX 3.1; references update