Theoretical studies of the historical development of the accounting discipline: a review and evidence

Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development

Evaluation of Three Primary Teachers’ Approaches to Teaching Scientific Concepts in Persuasive Ways

The research set out in this paper seeks to develop pedagogical knowledge regarding how persuasive teaching approaches can be developed in primary science classrooms. To achieve this, the paper examines three case studies in which the teachers have been charged to develop and implement teaching strategies designed to persuade their children of the usefulness and validity of target scientific concepts. The analysis probes the teachers’ choice of contexts and patterns of discourse using criteria drawn from the sociocultural literature. Outcomes of the study exemplify how the teachers’ choices of learning contexts fail to emphasise the functionality of the target concepts and as a consequence scant rewards are provided for the children to participate actively in conceptually rich discourse. The final part of the paper explores how the development of what the author calls theme-specific plots, could be used to help teachers to stage teaching and learning performances which emphasise the functionality of specific explanatory models

A qualitative study of professional and client perspectives on information flows and decision aid use

<p>Abstract</p> <p>Background</p> <p>This paper explores the meanings given by a diverse range of stakeholders to a decision aid aimed at helping carers of people in early to moderate stages of dementia (PWD) to select community based respite services. Decision aids aim to empower clients to share decision making with health professionals. However, the match between health professionals' perspectives on decision support needs and their clients' perspective is an important and often unstudied aspect of decision aid use.</p> <p>Methods</p> <p>A secondary analysis was undertaken of qualitative data collected as part of a larger study. The data included twelve interviews with carers of people with dementia, three interviews with expert advisors, and three focus groups with health professionals. A theoretical analysis was conducted, drawing on theories of 'positioning' and professional identity.</p> <p>Results</p> <p>Health professionals are seen to hold varying attitudes and beliefs about carers' decision support needs, and these appeared to be grounded in the professional identity of each group. These attitudes and beliefs shaped their attitudes towards decision aids, the information they believed should be offered to dementia carers, and the timing of its offering. Some groups understood carers as needing to be protected from realistic information and consequently saw a need to filter information to carer clients.</p> <p>Conclusion</p> <p>Health professionals' beliefs may cause them to restrict information flows, which can limit carers' ability to make decisions, and limit health services' ability to improve partnering and shared decision making. In an era where information is freely available to those with the resources to access it, we question whether health professionals should filter information.</p

A pedagogy of friendship: young children's friendships and how schools can support them?

Children’s friendships are often neglected by teachers and researchers. This phenomenological study conducted with seven children aged five and six years explores young children’s perceptions of their everyday friendship experiences. This multi-method study used role play interviews, drawings and persona doll scenarios to consider children’s everyday experiences of friendship in school. The paper discusses the importance of socio-cultural aspects of children’s friendship including: imaginary friends; losing friends; protecting time and space to develop friendships and children’s routines and practices as they form and maintain friendships. Data and findings are discussed, leading to an original conceptual framework: a ‘Pedagogy of Friendship’. This is designed to help children make meaning from their friendship experiences and also provide practitioners with the opportunity to nurture and scaffold children through their friendship experiences in schools. We suggest that there is a need to raise the profile of children’s friendships in early childhood education and generate an educational perspective on friendship. Finally we conclude that listening to children’s views of friendship indicates that the application of the framework of a ‘Pedagogy of Friendship’ would be beneficial to children’s all round learning and development. Keywords - children's perceptions, phenomenology, friendship, key stage one, Pedagogy of Friendshi

Gendered performances in sport: an embodied approach

Despite significant advances in recent years, gender inequalities remain apparent within the context of sport participation and engagement. One of the problems, however, when addressing gender issues in sport is the continued assumption by many sport practitioners that the experiences of women and men will always be different because of perceived physiological characteristics. Adopting a focus based solely upon perceived gendered differences often overlooks the importance of recognising individual experience and the prevailing social influences that impact upon participation, such as age, class, race and ability. An embodied approach, as well as seeking to move beyond mind/body dualisms, incorporates the physiological with the social and psychological. Therefore, it is suggested that while considerations of gender remain important, they need to be interpreted alongside other interconnecting and influential (at varying times and occasions) social and physical factors. It is argued that taking the body as a starting point opens up more possibilities to manoeuvre through the mine field that is gender and sport participation. The appeal of an embodied approach to the study of gender and sport is in its accommodation of a wider multi-disciplinary lens. Particularly, by acknowledging the subjective, corporeal, lived experiences of sport engagement, an embodied approach offers a more flexible starting point to negotiate the theoretical and methodological challenges created by restrictive discourses of difference

The boomerang effect of radicalism in Discursive Psychology: A critical overview of the controversy with the Social Representations Theory.

This article provides a critical overview of the controversy between the Radical approach to Discursive Psychology (RDP) and the Social Representations Theory (SRT) and aims: a)?to show what is potentially complementary and contradictory in Discursive Psychology (DP) and the Social Representations Theory, when and why they are incompatible, and whether and how it is possible and/or desirable to integrate these two approaches. b)?to describe how the radicalism of the socio-constructionist thesis upheld by Discourse Analysis can give rise to several hard-to-solve problems, which may then be translated into a boomerang effect. In the final section, it highlights interest in dialog and “cross-fertilization” between researchers inspired by the less radical approach to discursive psychology and those inspired by the Social Representations Theory, pointing out the effect of methodological implications that would ensue

Kinematics of the Southern Rhodope Core Complex (North Greece)

The Southern Rhodope Core Complex is a wide metamorphic dome exhumed in the northern Aegean as a result of large-scale extension from mid-Eocene to mid-Miocene times. Its roughly triangular shape is bordered on the SW by the Jurassic and Cretaceous metamorphic units of the Serbo-Macedonian in the Chalkidiki peninsula and on the N by the eclogite bearing gneisses of the Sideroneron massif. The main foliation of metamorphic rocks is flat lying up to 100 km core complex width. Most rocks display a stretching lineation trending NEâ SW. The Kerdylion detachment zone located at the SW controlled the exhumation of the core complex from middle Eocene to mid-Oligocene. From late Oligocene to mid-Miocene exhumation is located inside the dome and is accompanied by the emplacement of the synkinematic plutons of Vrondou and Symvolon. Since late Miocene times, extensional basin sediments are deposited on top of the exhumed metamorphic and plutonic rocks and controlled by steep normal faults and flat-ramp-type structures. Evidence from Thassos Island is used to illustrate the sequence of deformation from stacking by thrusting of the metamorphic pile to ductile extension and finally to development of extensional Plio-Pleistocene sedimentary basin. Paleomagnetic data indicate that the core complex exhumation is controlled by a 30� dextral rotation of the Chalkidiki block. Extensional displacements are restored using a pole of rotation deduced from the curvature of stretching lineation trends at core complex scale. It is argued that the Rhodope Core Complex has recorded at least 120 km of extension in the North Aegean, since the last 40 My

The Influence of Recovery and Training Phases on Body Composition, Peripheral Vascular Function and Immune System of Professional Soccer Players

Professional soccer players have a lengthy playing season, throughout which high levels of physical stress are maintained. The following recuperation period, before starting the next pre-season training phase, is generally considered short but sufficient to allow a decrease in these stress levels and therefore a reduction in the propensity for injury or musculoskeletal tissue damage. We hypothesised that these physical extremes influence the body composition, blood flow, and endothelial/immune function, but that the recuperation may be insufficient to allow a reduction of tissue stress damage. Ten professional football players were examined at the end of the playing season, at the end of the season intermission, and after the next pre-season endurance training. Peripheral blood flow and body composition were assessed using venous occlusion plethysmography and DEXA scanning respectively. In addition, selected inflammatory and immune parameters were analysed from blood samples. Following the recuperation period a significant decrease of lean body mass from 74.4±4.2 kg to 72.2±3.9 kg was observed, but an increase of fat mass from 10.3±5.6 kg to 11.1±5.4 kg, almost completely reversed the changes seen in the pre-season training phase. Remarkably, both resting and post-ischemic blood flow (7.3±3.4 and 26.0±6.3 ml/100 ml/min) respectively, were strongly reduced during the playing and training stress phases, but both parameters increased to normal levels (9.0±2.7 and 33.9±7.6 ml/100 ml/min) during the season intermission. Recovery was also characterized by rising levels of serum creatinine, granulocytes count, total IL-8, serum nitrate, ferritin, and bilirubin. These data suggest a compensated hypo-perfusion of muscle during the playing season, followed by an intramuscular ischemia/reperfusion syndrome during the recovery phase that is associated with muscle protein turnover and inflammatory endothelial reaction, as demonstrated by iNOS and HO-1 activation, as well as IL-8 release. The data provided from this study suggest that the immune system is not able to function fully during periods of high physical stress. The implications of this study are that recuperation should be carefully monitored in athletes who undergo intensive training over extended periods, but that these parameters may also prove useful for determining an individual's risk of tissue stress and possibly their susceptibility to progressive tissue damage or injury

CHEOPS observations of KELT-20 b/MASCARA-2 b: An aligned orbit and signs of variability from a reflective dayside

Occultations are windows of opportunity to indirectly peek into the dayside atmosphere of exoplanets. High-precision transit events provide information on the spin-orbit alignment of exoplanets around fast-rotating hosts. We aim to precisely measure the planetary radius and geometric albedo of the ultra-hot Jupiter (UHJ) KELT-20 b as well as the system's spin-orbit alignment. We obtained optical high-precision transits and occultations of KELT-20 b using CHEOPS observations in conjunction with the simultaneous TESS observations. We interpreted the occultation measurements together with archival infrared observations to measure the planetary geometric albedo and dayside temperatures. We further used the host star's gravity-darkened nature to measure the system's obliquity. We present a time-averaged precise occultation depth of 82(6) ppm measured with seven CHEOPS visits and 131(+8/-7) ppm from the analysis of all available TESS photometry. Using these measurements, we precisely constrain the geometric albedo of KELT-20 b to 0.26(0.04) and the brightness temperature of the dayside hemisphere to 2566(+77/-80) K. Assuming Lambertian scattering law, we constrain the Bond albedo to 0.36(+0.04/-0.05) along with a minimal heat transfer to the night side. Furthermore, using five transit observations we provide stricter constraints of 3.9(1.1) degrees on the sky-projected obliquity of the system. The aligned orbit of KELT-20 b is in contrast to previous CHEOPS studies that have found strongly inclined orbits for planets orbiting other A-type stars. The comparably high planetary geometric albedo of KELT-20 b corroborates a known trend of strongly irradiated planets being more reflective. Finally, we tentatively detect signs of temporal variability in the occultation depths, which might indicate variable cloud cover advecting onto the planetary day side.Comment: 27 pages, 15 figures, Accepted for publication in Astronomy & Astrophysic

Characterization of NF-κB reporter U937 cells and their application for the detection of inflammatory immune-complexes

Our study tested the hypothesis that immunoglobulins differ in their ability to activate the nuclear factor-κB pathway mediated cellular responses. These responses are modulated by several properties of the immune complex, including the ratio of antibody isotypes binding to antigen. Immunoassays allow the measurement of antigen specific antibodies belonging to distinct immunoglobulin classes and subclasses but not the net biological effect of the combination of these antibodies. We set out to develop a biosensor that is suitable for the detection and characterization of antigen specific serum antibodies. We genetically modified the monocytoid U937 cell line carrying Fc receptors with a plasmid encoding NF-κB promoter-driven GFP. This clone, U937-NF-κB, was characterized with respect to FcR expression and response to solid-phase immunoglobulins. Human IgG3, IgG4 and IgG1 induced GFP production in a time- and dose-dependent manner, in this order of efficacy, while IgG2 triggered no activation at the concentrations tested. IgA elicited no response alone but showed significant synergism with IgG3 and IgG4. We confirmed the importance of activation via FcγRI by direct stimulation with monoclonal antibody and by competition assays. We used citrullinated peptides and serum from rheumatoid arthritis patients to generate immune complexes and to study the activation of U937-NF-κB, observing again a synergistic effect between IgG and IgA. Our results show that immunoglobulins have distinct pro-inflammatory potential, and that U937-NF-κB is suitable for the estimation of biological effects of immune-complexes, offering insight into monocyte activation and pathogenesis of antibody mediated diseases