Gifting, Exchange and Reciprocity in Thai Annual Reports: Towards a Buddhist Relational Theory of Thai Accounting Practice

This paper analyses the inter-relationship of human agency and socio-economic structure in the determination of Thai accounting. It demonstrates that determination of accounting practice lies neither in the individual agency of human practice, nor in the forces of socioeconomic structure per se, but rather in patterns of relational practice. Drawing on the theoretical framework of Mauss [5TD$DIF](1925) to analyse accounting practice as revealed in Thai company annual reports, this paper elaborates a Buddhist relational theory of accounting practice that focuses on the importance of patterns of practice [6TD$DIF]generated by gifting, exchange and reciprocity. It studies theways that accounting as evidenced in the relational practices of Thai annual reports creates patterns of corporate, societal and state identity in late 20th and early 21st-century Thailand. The article also relates this Thai Buddhist conceptualisation of practice to other theoretical approaches, particularly Foucault, Giddens and Latour, which accounting historians have adapted to express the interaction of human and structural agency in practice. In doing so, the paper seeks to highlight some of the limitations in such accounting theorisation and emphasise the importance of a focus on normative patterns of relational practice as an explanation of accounting formation. © 2017 Elsevier Ltd. All rights reserved

The Human Phenotype Ontology in 2024: phenotypes around the world.

The Human Phenotype Ontology (HPO) is a widely used resource that comprehensively organizes and defines the phenotypic features of human disease, enabling computational inference and supporting genomic and phenotypic analyses through semantic similarity and machine learning algorithms. The HPO has widespread applications in clinical diagnostics and translational research, including genomic diagnostics, gene-disease discovery, and cohort analytics. In recent years, groups around the world have developed translations of the HPO from English to other languages, and the HPO browser has been internationalized, allowing users to view HPO term labels and in many cases synonyms and definitions in ten languages in addition to English. Since our last report, a total of 2239 new HPO terms and 49235 new HPO annotations were developed, many in collaboration with external groups in the fields of psychiatry, arthrogryposis, immunology and cardiology. The Medical Action Ontology (MAxO) is a new effort to model treatments and other measures taken for clinical management. Finally, the HPO consortium is contributing to efforts to integrate the HPO and the GA4GH Phenopacket Schema into electronic health records (EHRs) with the goal of more standardized and computable integration of rare disease data in EHRs

Buddhism : being a sketch of the life and teachings of Gautama, the Buddha /

"Sixteenth thousand"--T.p.Includes bibliographical references and index.Mode of access: Internet

Buddhist India,

Mode of access: Internet

Buddhism : its history and literature /

Herkomst: Collectie Couvreur (L18)Lectures delivered at various educational institutions, 1894-1895.Includes bibliographical references and index