Integrated reporting: A structured literature review

This paper reviews the field of integrated reporting () to develop insights into how research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published research presents normative arguments for and there is little research examining practice. Thus, we call for more research that critiques ’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice

Is the scope of phonological planning constrained by the syntactical role of the utterance constituents?

Five experiments looked the effect of repeated phonemes in the production of color adjective+noun phrases in English ("green gun"), or noun+color adjective phrases in Spanish and French. Whereas phoneme repetition sped up naming latencies in the case of prenominal color adjectives, it induced inhibition in the postnominal case. We argue that these dissociation is not compatible with a genuine crosslinguistic difference in the scope of phonological encoding. Rather we explain it in terms of the interplay between an activation gradient, coding word order, and an activation bias, coding the syntactical role of the utterance constituents

Sleep not just protects memories against forgetting, it also makes them more accessible

This is the author accepted manuscript. The final version is available from Elsevier via the DOI in this record.There is another ORE record for this publication: http://hdl.handle.net/10871/31235Two published datasets (Dumay & Gaskell, 2007, Psychological Science; Tamminen, Payne, Stickgold, Wamsley, & Gaskell, 2010, Journal of Neuroscience) showing a positive influence of sleep on declarative memory were re-analyzed, focusing on the "fate" of each item at the 0-hr test and 12-hr retest. In particular, I looked at which items were retrieved at test, and "maintained" (i.e., not forgotten) at retest, and which items were not retrieved at test, but eventually "gained" at retest. This gave me separate estimates of protection against loss and memory enhancement, which the classic approach relying on net recall/recognition levels has remained blind to. In both free recall and recognition, the likelihood of maintaining an item between test and retest, like that of gaining one at retest, was higher when the retention interval was filled with nocturnal sleep, as opposed to day-time (active) wakefulness. And, in both cases, the effect of sleep was stronger on gained than maintained items. Thus, if sleep indeed protects against retroactive, unspecific interference, it also clearly promotes access to those memories initially too weak to be retrieved. These findings call for an integrated approach including both passive (cell-level) and active (systems-level) consolidation, possibly unfolding in an opportunistic fashion

La pirámide invertida – Rol legislativo del SII

Los profesionales del área tributaria trabajamos en base a la normativa que genera la Autoridad Tributaria a través de oficios y es la cita de tales oficios - en lugar de la norma legal inexistente o, al menos, manifiestamente insuficiente para resolver la situación impositiva de que se trate -, la que respalda nuestros informes, escritos de reclamación, recursos y demás documentos que se generan en la actividad profesional. Si bien no existe ninguna novedad en la afirmación anterior, ni en cuanto al rol que han pasado a ocupar los indicados oficios en nuestro quehacer profesional, parece no haberse tomado conciencia de la significación que tiene el rol legislativo que ha asumido la Administración. La generación de la normativa tributaria a través de la jurisprudencia administrativa, es aceptada y asumida en todos los ámbitos, sin cuestionar la trascendencia, gravedad e implicancias del fenómeno, no sólo frente al principio de la legalidad de los impuestos, sino que en todo el funcionamiento de nuestro sistema tributario. Además de consignar pruebas y demostraciones fehacientes de la situación que se denuncia y de alertar respecto a su gravedad, el presente trabajo pretende establecer los orígenes del fenómeno, aportar antecedentes y sugerir alternativas de solución. Se incursiona en la búsqueda de responsables, que contrariamente a lo que pudiera asumirse, son muy lejanos al Servicio de Impuestos Internos, al que no cabe participación alguna en esta anomalía de nuestro sistema impositivo, y que, por el contrario, ha hecho todo lo posible por suplir las falencias de quienes tienen el deber constitucional de generar las normas que regulen el funcionamiento de los impuestos y, en general, la trascendencia o efectos tributarios de los hechos económicos o jurídicos que tienen lugar en la actividad del país

Invoice from Madame Dumay to Madame Goelet

https://digitalcommons.salve.edu/goelet-personal-expenses/1203/thumbnail.jp

Intellectual capital in action: Australian studies

The overarching objective of this thesis is to investigate and examine several contemporary IC theories and how they are utilised in practice so that understandings of the IC concept can be developed, in order to answer in part the main research question of “How does IC in action influence organisations?” The content of the thesis is based on a review of IC from both a theory and practice perspective and four empirical papers that examines IC theory as it is implemented in practice. In combining these papers into a coherent piece of work, a critical research perspective, as outlined by Alvesson and Deetz (2000), has been utilised as the theoretical framework. The term ‘critical’ is used in this thesis not to find fault with contemporary theory and practice of IC but rather to examine and question the application of IC theory into practice. The end result of doing so is the narrowing of an identified gap between IC theory and practice. A ‘critical’ analysis of IC in action is justified because the development of the concept of IC parallels that of ‘critical’ theory in that both have evolved from changing conditions in society as technology and the proliferation of knowledge that have fundamentally altered the conditions under which organisations operate. The overarching findings of the thesis are based on three outcomes of critical research being insight, critique and transformative re-definitions. Insight into IC is developed by examining contemporary IC frameworks as they have been applied. Critique is developed by putting to the test the implications for organisations as a result of implementing these contemporary IC frameworks. Last, transformative re-definition is achieved by opening a discourse on the impact of implementing IC practices so that academics and practitioners can develop critical, relevant and practical understandings that begins the process of change and develops practical managerial skills. More importantly this thesis identifies how the development of tools to reduce ‘causal ambiguity’ about how intangible resource help create (or destroy) value has the potential to raise the profile of IC as a strategic management technology. But from the wider view of the critical perspective, it is not the intention of this thesis to prescribe specific formulae for the measuring, management and reporting of IC, nor does it intend to further develop theory. So while the individual papers may proffer that certain avenues proved productive in developing insights, critique and transformative re-definition, these avenues are not offered as the preferred way of investigating IC. More specifically the goal of a critical perspective is to open a discourse. The opprurtinity for academics and practitioners to engage in discourse is enabled by the thesis’ focus on the issues identified by highlighting the gap between IC theory and practice. Furthermore, each of the included papers offers the opportunity for further discourse by way of the opportunities that remain for future research. Additionally, the thesis achieves exemplifies a number of different approaches to conducting research into IC practice that puts to the test particular aspects of IC theory in order to develop insights and understandings of IC in practice. As the empirical material only examines a fraction of contemporary IC theory there is scope for further research and thus discourse into the implementation of IC theory into IC practice. This future research should not be constrained by a particular method of research as exemplified in the variety of methods employed to gather the empirical material for the papers which stretches along the continuum of qualitative and quantitative research. This too provides an avenue of for future discourse