Comparing ‘apples with apples’: professional accounting practices in university classroom discourse

How are professional accounting practices represented in university classroom discourse and what are the implications of this for theory and practice in professional learning? Professional accounting practices order the world, and are also ordered. In reducing the complexities of social activity to abstract meanings that render it measurable, diverse and complex structures can be compared ‘apples with apples’. This study investigates the relocalization of professional accounting practices in university classroom discourse, working with tools from Legitimation Code Theory, systemic functional linguistics and critical discourse analysis. Findings draw on digital recordings of seminars presented by three lecturers in different subjects of a Master of Accounting program in an Australian metropolitan university. The analysis examines movements between context-independent and more context-dependent meanings in classroom discourse that mark shifts in emphasis from accounting as a system of representation, to accounting as interpersonal exchange. It considers two sets of social relations at play in the professional classroom: those between lecturers and students, and those within professional practice that are relocalized in classroom discourse. The framework developed in this study complements current research within the sociology of education. Discussion connects the analysis with recent explorations of knowledge practices in education within Legitimation Code Theory. It draws on foundational principles of a systemic functional model of language, considering the basis of professional practice and professional learning in interpersonal exchange. Conclusions are oriented towards theory and practice in professional learning, recognizing professional educators as agents of change and mediators of ways of thinking and acting in their field that are potentially transformative

Cross-sectional analysis of hearing threshold in relation to age in a large family with cochleovestibular impairment thoroughly genotyped for DFNA9/COCH.

Hearing threshold was analyzed for each frequency in relation to age in 88 members of a large Dutch family with cochleovestibular impairment caused by a P51S mutation in the COCH gene within the DFNA9 locus (chromosome 14q12-13). The participants in this study were 34 mutation carriers and 54 relatives without the mutation (control subjects). A sigmoidal dose-response curve with a variable slope was used to fit the mutation carriers' threshold-on-age data. Progression started at about 40 years of age and only lasted for some 20 to 25 years; the associated average progression was 2.9 dB/y for all frequencies. However, some hearing impairment was already present before, predominantly at the high frequencies. The mean thresholds in the young mutation carriers (< 33 years of age) were significantly higher (by 4 to 13 dB) than those in age-matched controls at 2 to 8 kHz. Presumably, mutation carriers have a congenital, stable offset threshold (10 to 29 dB) at these frequencies, and develop progression later in life

Non-syndromal autosomal dominant hearing impairment: ongoing phenotypical characterization of genotypes.

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DFNA9/COCH and its phenotype.

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Familial progressive vestibulocochlear dysfunction caused by a COCH mutation (DFNA9).

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Progressive cochleovestibular impairment caused by a point mutation in the COCH gene at DFNA9.

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China’s third plenum endorses the “decisive” role of the market — unfortunately for China

Cochleovestibular impairment was evaluated, in relation to age, in a longitudinal follow-up study on a Dutch family with a DFNA9 trait caused by a Pro51Ser mutation in the COCH gene on chromosome 14q12-q13. Fourteen cases were genotyped. The onset age of progressive impairment reported by the mutation carriers was between age 35 and 45 years. Pure-tone thresholds deteriorated by about 2-7 dB per year (mean 3.8 dB per year) in a variable, often asymmetrical, fashion. One mutation carrier developed recurrent episodes of vertigo accompanied by nausea and vomiting, resembling Meniere's disease. Two others developed special susceptibility for motion sickness and appeared to have a hyperactive vestibulo-ocular reflex. More advanced stages of vestibular impairment, i.e. vestibular hyporeflexia and complete vestibular areflexia, were eventually found in a number of cases. DFNA9/COCH should be considered as a possible cause in patients developing combined progressive cochlear and vestibular impairment, or suspected hereditary Meniere-like disease, from around middle age

Vestibular deterioration precedes hearing deterioration in the P51S COCH mutation (DFNA9): an analysis in 74 mutation carriers.

Contains fulltext : 48221.pdf (publisher's version ) (Closed access)OBJECTIVES: To analyze cochleovestibular impairment features in P51S COCH mutation carriers (n = 22) in a new, large Dutch family and to compare the results to those obtained in previously identified similar mutation carriers (n = 52). To evaluate age-related features between progressive hearing and vestibular impairment of all mutation carriers (n = 74). STUDY DESIGN: Family study. METHODS: Regression analysis was performed in relation to age to outline the development of hearing thresholds, speech recognition scores, and vestibulo-ocular reflex time constant as the key vestibular response parameter. RESULTS: Pure tone thresholds, phoneme recognition scores, and vestibular responses of the mutation carriers in the new family were essentially similar to those previously established in all other mutation carriers. Hearing started to deteriorate in all mutation carriers from 43 years of age onwards, whereas deterioration of vestibular function started from age 34. CONCLUSION: Vestibular impairment starts earlier, progresses more rapidly, and, eventually, is more complete than hearing impairment in P51S COCH mutation carriers