Understanding the Nature of Accounts Using Comprehensive Tools to Understand Financial Statements

Accounting is an integral part of the financial and economic activity of economic entities, regardless of the type of activity and industry in which the enterprise operates. This paper summarizes the arguments and counterarguments in the scientific discussion regarding the nature of accounts in accounting practice. The purpose of the study is to deepen the analysis of European financial accounting practices, in particular in the context of the use of methodological support for the classification of the nature of accounts

Net neutrality discourses: comparing advocacy and regulatory arguments in the United States and the United Kingdom

Telecommunications policy issues rarely make news, much less mobilize thousands of people. Yet this has been occurring in the United States around efforts to introduce "Net neutrality" regulation. A similar grassroots mobilization has not developed in the United Kingdom or elsewhere in Europe. We develop a comparative analysis of U.S. and UK Net neutrality debates with an eye toward identifying the arguments for and against regulation, how those arguments differ between the countries, and what the implications of those differences are for the Internet. Drawing on mass media, advocacy, and regulatory discourses, we find that local regulatory precedents as well as cultural factors contribute to both agenda setting and framing of Net neutrality. The differences between national discourses provide a way to understand both the structural differences between regulatory cultures and the substantive differences between policy interpretations, both of which must be reconciled for the Internet to continue to thrive as a global medium

Stationary quasivariational inequalities with gradient constraint and nonhomogeneous boundary conditions

Publicado em "From particle systems to partial differential equations. Part 2. (Springer proceedings in mathematics & statistics, vol. 75). ISBN 978-3-642-54270-1We study existence of solution of stationary uasivariational inequalities with gradient constraint and nonhomogeneous boundary condition of Neumann or Dirichlet type. Through two different approaches, one making use of a fixed point theorem and the other using a process of regularization and penalization, we obtain different sufficient conditions for the existence of solution.(undefined

Net neutrality discourses: comparing advocacy and regulatory arguments in the United States and the United Kingdom

Telecommunications policy issues rarely make news, much less mobilize thousands of people. Yet this has been occurring in the United States around efforts to introduce "Net neutrality" regulation. A similar grassroots mobilization has not developed in the United Kingdom or elsewhere in Europe. We develop a comparative analysis of U.S. and UK Net neutrality debates with an eye toward identifying the arguments for and against regulation, how those arguments differ between the countries, and what the implications of those differences are for the Internet. Drawing on mass media, advocacy, and regulatory discourses, we find that local regulatory precedents as well as cultural factors contribute to both agenda setting and framing of Net neutrality. The differences between national discourses provide a way to understand both the structural differences between regulatory cultures and the substantive differences between policy interpretations, both of which must be reconciled for the Internet to continue to thrive as a global medium

The Discourse of Digital Dispossession: Paid Modifications and Community Crisis on Steam

This article is a chronicle and analysis of a community crisis in digital space that took place on Valve Corporation’s digital distribution platform, Steam. When Valve and Bethesda (publisher and developer of Skyrim) decided to allow mods to be sold by mod makers themselves, there ensued a community revolt against the commodification of leisure and play. I put this crisis of play and work in dialogue with Harvey’s concept of “accumulation by dispossession,” firmly placing it within a longer history of disruptive capital accumulation strategies. I then conduct a discourse analysis of community members on reddit, as they make sense of and come to terms with this process of dispossession. Arising in the discourse was not class consciousness per se, but instead a pervasive feeling of helplessness and frustration as games, play, and leisure began to feel like work

Novel Protocol for the Chemical Synthesis of Crustacean Hyperglycemic Hormone Analogues — An Efficient Experimental Tool for Studying Their Functions

The crustacean Hyperglycemic Hormone (cHH) is present in many decapods in different isoforms, whose specific biological functions are still poorly understood. Here we report on the first chemical synthesis of three distinct isoforms of the cHH of Astacus leptodactylus carried out by solid phase peptide synthesis coupled to native chemical ligation. The synthetic 72 amino acid long peptide amides, containing L- or D-Phe3 and (Glp1, D-Phe3) were tested for their biological activity by means of homologous in vivo bioassays. The hyperglycemic activity of the D-isoforms was significantly higher than that of the L-isoform, while the presence of the N-terminal Glp residue had no influence on the peptide activity. The results show that the presence of D-Phe3 modifies the cHH functionality, contributing to the diversification of the hormone pool

The future of Cybersecurity in Italy: Strategic focus area

This volume has been created as a continuation of the previous one, with the aim of outlining a set of focus areas and actions that the Italian Nation research community considers essential. The book touches many aspects of cyber security, ranging from the definition of the infrastructure and controls needed to organize cyberdefence to the actions and technologies to be developed to be better protected, from the identification of the main technologies to be defended to the proposal of a set of horizontal actions for training, awareness raising, and risk management

Marx’s "Capital"in the Information Age

This article argues that a media and communication studies perspective on reading Marx’s Capital has thus far been missing, but is needed in the age of information capitalism and digital capitalism. Two of the most popular contemporary companions to Marx’s Capital, the ones by David Harvey and Michael Heinrich, present themselves as general guidebooks on how to read Marx, but are actually biased towards particular schools of Marxist thought. A contemporary reading of Marx needs to be mediated with contemporary capitalism’s structures and the political issues of the day. Media, communications and the Internet are important issues for such a reading today. It is time to see Marx not just as a critic of capitalism but also as a critic of capitalist communications

Theorizing media production: the poverty of political economy

This article argues that the Political Economy of Communication (PEC) has generally failed to develop theories of media production. Such theory as exists has been heavily influenced by accounts of mass production and flexible specialization in Hollywood. Hollywood film production has been viewed as paradigmatic of media production in general, in the same way as Ford was for manufacturing, and these theories continue to influence accounts of production across media and cultural industries. The article tests the mass production/flexible specialization paradigm against both the evidence of the Hollywood case and Ford’s mass production system. An alternative paradigm, the theory of craft media production, is also examined. The article then attempts to show how applying organization theory and media economics can provide a more convincing explanation of media production and of the Hollywood case. Finally, the article briefly attempts to show how we might develop rich theoretical explanations of media production by exploring the relationships between economic, organizational and media-specific cultural elements

When algorithms shape collective action: Social media and the dynamics of cloud protesting

How does the algorithmically mediated environment of social media restructure social action? This article combines social movement studies and science and technology studies to explore the role of social media in the organization, unfolding, and diffusion of contemporary protests. In particular, it examines how activists leverage the technical properties of social media to develop a joint narrative and a collective identity. To this end, it offers the notion of cloud protesting as a theoretical approach and framework for empirical analysis. Cloud protesting indicates a specific type of mobilization that is grounded on, modeled around, and enabled by social media platforms and mobile devices and the virtual universes they identify. The notion emphasizes both the productive mediation of social and mobile media and the importance of activists’ sense-making activities. It also acknowledges that social media set in motion a process that is sociotechnical in nature rather than merely sociological or communicative, and thus can be understood only by intersecting the material and the symbolic dimensions of contemporary digitally mediated collective action. The article shows how the specific materiality of social media intervenes in the actors’ meaning work by fostering four mechanisms—namely performance, interpellation, temporality, and reproducibility—which concur to create a "politics of visibility" that alters traditional identity dynamics. In addition, it exposes the connection between organizational patterns and the role of individuals, explaining how the politics of visibility is the result of a process that originates and ends within the individual—which ultimately creates individuals-in-the-group rather than groups