Capturing meaning construction in financial disclosure

Our study takes as its motivation common concerns across a variety of disciplines regarding an understanding of the linguistic, rhetorical and argumentative functions of the narrative aspects of financial disclosures, however with one significant alteration. This is that we do not restrict our investigation to the textual aspects but also consider the discursive nature of numbers. Numbers and narratives are simply alternative, and complementary, media to be used in disclosure, and many of the linguistic, and all of the rhetorical and argumentative, considerations apply to both, and need to be addressed and analysed. For complete version of the "long abstract" see attached full text pdf or the link in "Related URLs" field

Selected proposed treatment methods for obesity. Report from 13th Congress of the International Association for the Study of Obesity in Stockholm

Po wycofaniu ze sprzedaży w styczniu 2010 roku leku Meridia wszyscy z zainteresowaniem uczestniczyli w sesjach poświęconych leczeniu otyłości. Zwrócono uwagę na dobre efekty zmniejszenia masy ciała podczas leczenia liraglutydem. Inna propozycja to połączenie długodziałającego bupropionu z naltreksonem, również w formie o długotrwałym uwalnianiu. Kolejne efektywne dla utraty masy ciała połączenie dwóch leków to niezarejestrowana w Polsce phenteramine z lekiem przeciwpadaczkowym topiramatem. Oba preparaty są dostępne w tabletce o długotrwałym uwalnianiu. Natomiast niemieccy badacze porównali działanie suplementów diety obniżających masę ciała, dostępnych w aptekach większości krajów, z działaniem placebo. (Forum Zaburzeń Metabolicznych 2010, tom 1, nr 4, 196–200)After the withdrawal from sale the Meridia medicine in January 2010 everyone was participated with interest in sessions devoted to the treatment of obesity. It was taken notice of good effects of weight loss during treatment with liraglutide. Another proposal is a combination of bupropion with naltrexone long-acting, even in the form of a sustained- release formulation. Another effective for weight loss combination of two drugs like phenteramine the antiepileptic topiramate is not registered in Poland. Both formulations are available in a sustained-release tablet. But the German researchers compared the effects of dietary supplements reduce body weight, available in pharmacies in most countries, with placebo effect. (Forum Zaburzen Metabolicznych 2010, vol. 1, no. 4, 196–200

The use of made-up users

While the existence of fictitious users of financial statements has been confirmed in previous research, our study investigates how this powerful yet ‘made-up’ construct is deployed within the discourses of the main stakeholders as they shape regulatory debates in the international accounting standard-setting arena, including ‘real’ users themselves. Our study draws on Bourdieu’s theorization of dominant discourse as a form of power, and extends it with the phraseological theory of meaning, specifically the linguistic concept of collocation, which focuses on the habitual choices of words in discourse. Using this framework, we conduct a comparative analysis of the recurrent language choices around the term ‘user’ in comment letters submitted on the selected IASB’s regulatory proposals. We provide empirical evidence for the existence of commonalties and subtle differences in the ways in which made-up users are discursively operationalized by the four key accounting constituent groups, the accounting profession, prepares, regulators and ‘real’ users of financial statements. At the theoretical and methodological level, our study showcases the explanatory power of the concept of collocation to identify and interrogate implicit patterns of dominant discourse as set forth by Bourdieu. We also show that the close investigation of how the dominant discourse of the made-up users works generates a series of new why questions regarding the ‘real’ users’ role in accounting standard setting

Beyond intentionality in accounting regulation: habitual strategizing by the IASB

Adopting critical discourse analysis and Bourdieu’s theorization of dispositional use of language, the present study challenges a common assumption in the accounting standard setting literature, namely, that regulators’ discourse is purposely and deliberately deployed. I draw on cognitive sociolinguistics to empirically explore the specific manifestations of habitual, that is, pre-reflexive legitimation rhetoric in IASB regulatory texts. My analysis shows how taken-for-granted discursive rationalizations and linguistic forms are operationalized. I then argue that the language observed in regulatory texts, which can be considered as examples of ‘collective thinking artefacts’, enacts standard setters’ institutionalized patterns of reasoning associated with their social position. This critical perspective on the subconscious use of rhetoric generates a series of further questions regarding the lack of reflexivity in accounting regulatory processes

Rhetoric in international standard setting process: constructing accounting reality

The paper seeks to explore in depth the ways in which rhetorical strategies are employed in the international accounting standard setting process. The study proposes that rather than simply detailing new accounting requirements, the texts and drafts of accounting standards are artefacts, i.e. deliberately and carefully crafted products, that construct, persuade and encourage certain beliefs and behaviours. The persuasive and constructive strategies are also employed by the constituents submitting comment letters on the regulatory proposals. Consequently, the international accounting standard setting process is an ‘interactive process of meaning making’ (Fairclough, 1989). The study regards accounting as a social construct based on intersubjectivity (Searle, 1995; Davidson, 1990, 1994) and posits language as a constitutive factor in the process (Saussure, 1916; Peirce, 1931-58). This approach to the use of language and the role of rhetoric as a persuasive tool to convince others to our perception of ‘accounting reality’ is supported by the sociological work of Bourdieu (1990, 1991). Bourdieu has drawn our attention to how language becomes used, controlled, reformed and reconstituted by the social agents for the purposes of establishing their dominance. In our study we explore in particular the joint IASB and FASB proposals and subsequent regulations on the scope of consolidation and relevant disclosures that address issues of off-balance sheet financing, a subject that is very timely and of great topical importance. The analysis has revealed sophisticated rhetorical devices used by both the Boards and by the lobbyists. These reflect Aristotelian ethos, pathos and logos. The research demonstrates that those using accounting standards as well as those reading comment letters on the proposals for new standards should be aware of the normative nature of these documents and the subjectivity inherent in the nature of the text

Stenka Katz Collection 1944

This collection contains 18 letters/notes dated 16 April to 29 June 1944, probably written in the Theresienstadt concentration camp, from Eva Ehrlich to Stenka Katz and Karl. She writes in a familial tone ("meine lieben kinder"), and the letters reflect her stay in a hospital with descriptions of health problems, requests for items, and expressions of gratitude for packages. This collection also contains seven bills Theresienstadt paper currency in denominations of 1, 2, 5, 10, 20, 50, 100 kronen. An English language handwritten summary also accompanies the letters.Processed for digitizationSent for digitizationReturned from digitizationLinked to online manifestationdigitize

Setting accounting standards relevant to the concept of control used for consolidated accounts in the UK : an analysis of lobbying behaviour

EThOS - Electronic Theses Online ServiceGBUnited Kingdo