Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously

Purpose – The purpose of this paper is to synthesize work in the emerging field of how accounting and accountability can be reoriented to better promote pluralistic democracy which recognizes and addresses differentials in power, beliefs and desires of constituencies. An agenda for future research and engagement is outlined, drawing on this and insights fromother papers in this special issue of the Accounting, Auditing and Accountability Journal (AAAJ) aimed at taking multiple perspectives seriously. Design/methodology/approach – The paper reviews and synthesizes the central themes associated with accounting, accountants and accountability regimes in pluralistic societies, especially with respect to the research studies in this AAAJ special issue, and it identifies possibilities for future research and engagement. Findings – Three central themes are identified: the challenges of achieving critical, pluralistic engagement in and through mainstream institutions; the possibilities of taking multiple perspectives seriously through decentred understandings of governance and democracy; and the value of an agonistic ethos of engagement in accounting. The articles in this issue contribute to these themes, albeit differently, and in combination with the extant social science literature reviewed here, open up pathways for future research and engagement. Practical implications – This work seeks to encourage the development of pluralistic accounting and accountability systems drawing on conceptual and practice-based resources across disciplines and by considering the standpoints of diverse interested constituencies, including academics, policymakers, business leaders and social movements. Originality/value – How accounting can reflect and enact pluralistic democracy, not least to involve civil society, and how problems related to power differentials and seemingly incompatible aims can be addressed has been largely neglected. This issue provides empirical, practical and theoretical material to advance further work in the area. Paper type Research pape

FORMS of TIME: Fields and Particles

We investigate the nature of time along the lines of some new Cosmological connections as well as introduce some new concepts on Tachyon and Tardyon theory

Coaxial atomic force microscope probes for imaging with dielectrophoresis

We demonstrate atomic force microscope(AFM) imaging using dielectrophoresis(DEP) with coaxial probes. DEP provides force contrast allowing coaxial probes to image with enhanced spatial resolution. We model a coaxial probe as an electric dipole to provide analytic formulas for DEP between a dipole, dielectric spheres, and a dielectric substrate. AFM images taken of dielectric spheres with and without an applied electric field show the disappearance of artifacts when imaging with DEP. Quantitative agreement between our model and experiment shows that we are imaging with DEP.Engineering and Applied Science

Mapping The Movement of Overwintering Western Monarch Butterflies (Danaus Plexippus) at the Pismo Beach Monarch Butterfly Grove Using ARCGIS Software

Dr. Villablanca of the Cal Poly Biology Department commissioned this project with the goal of tracking Monarch Butterfly spatial redistribution in anticipation of or response to severe weather events. We believe that Monarchs cluster non-preferentially on introduced Eucalyptus trees until midwinter when they begin to cluster preferentially on native conifers. Based on the efforts of a previous group of students, it has been deter- mined that, over a two-week time period in mid-winter, Monarchs spend the majority of their time on native conifers. We set out to clearly demonstrate Monarch Butterfly spatial redistribution in either anticipation of or response to severe weather

A Novel Experimental Scheme to Fully Separate Permethylated Glycans and Allow Online RP-LC-MS with Simplified ESI-MS Analysis

Abstract available for download

Koinonia

In This IssueThe Quest for Moral Integrity, James S. Spiegel The Freshmen Year Experience: A Senior\u27s Perspective, Ryan Hartwig Around CampusRelationship Emphasis Week, Jesse Brown Spotlight on ServiceThe Schuberts: Finding Passion on a Journey of Faith, David Craig Regular FeaturesPresident\u27s Corner Editor\u27s Disk Annual Conference: Memories of the ACSD 2000 at Taylor University Book Review: What Christians Think about Homosexuality ACSD Business: Placement Services ACSD Business: Logo Searchhttps://pillars.taylor.edu/acsd_koinonia/1014/thumbnail.jp

More Than Just a Name: Archival Authority Control, Creator Description, and the Development of Encoded Archival Context (EAC)

Encoded Archival Context (EAC) is an XML-based encoding standard for describing creators of archival records, museum items, or bibliographic units. Based closely on ISAAR(CPF), the International Council on Archives standard for archival authority records, EAC allows archival repositories to create authority records that manage the various forms of names associated with a person, corporate body, or family, much like traditional bibliographic authority records do. However, EAC also allows for the inclusion of detailed and structured descriptive information about the entity being described. Furthermore, EAC records can be linked to descriptions of archival collections, bibliographic entities, and museum items related to the entity being described. Through interviews conducted with practicing archivists involved in the initial creation of EAC, as well as with North Carolina-area archivists involved in a pilot project to implement EAC on a state-wide basis, this study focuses on how EAC will change the way archivists perform authority work and creator description, how it will affect the user experience at archives, and how it may be implemented across repositories, libraries and museums

Precision wave-length measurements of the 1.1- and 1.3-Mev lines of CO60 with the two-meter focusing curved-crystal spectrometer

Recent improvements in the two-meter focusing curved-crystal gamma-ray spectrometer are described which have extended its quantum energy range well above 1 Mev and have also yielded much better luminosity and resolving power than were obtained initially. The improved components are (1) the crystal holder whose aperture and resolving power have been nearly doubled and (2) the collimator the new model of which can now discriminate between the reflected and transmitted beams when these differ in direction by only 8 minutes of arc, a threefold improvement over our first model. Our plans for further possible improvements and the factors governing these are also discussed. Wavelengths of two gamma-rays emitted following β-decay of Co60 have been measured with this new equipment using a source of about 50 mc strength and found to have values of (9.308±0.005)×10-11 cm and (10.580±0.005)×10-11 cm corresponding to quantum energies of 1.3316±0.0010 Mev and 1.1715±0.0010 Mev, respectively. The lines appear to have equal intensities. The integrated reflection coefficient of the (310) planes of the curved-quartz crystal still appears to follow a λ2-dependence on wave-length down to 9 x.u. the shortest so far observed