Accounting research production and evaluation: The view of the professionals

2017 ◽  
pp. 75-80
Author(s):  
Orazio Vagnozzi
Keyword(s):  
The Other ◽  
Methodological Issues ◽  
Accounting Research ◽  
Research Production ◽  
Accounting Practice ◽  
Mutual Knowledge ◽  
The One

The existence of a gap between accounting research and accounting practice has been extensively described in literature. In order to be able to publish a research in a high-ranked accounting journal, it seems that methodological issues are more important than those related to the relevance of the topics covered. To improve research and accounting practice and to avoid the risk of accounting research becoming selfreferential, every effort should be made to bridge the current gap between research and accounting practice. To this end, the development of mutual knowledge of the agenda of researchers and practitioners on the one hand, and participation in joint projects on the other, could represent possible future solutions to be pursued.

scholarly journals Philosophical remarks about educational materials

2021 ◽  
Vol 55 ◽  
pp. e055005
Author(s):  
Elena Theodoropoulou
Keyword(s):  
Philosophy Of Education ◽  
The State ◽  
The Other ◽  
Practical Philosophy ◽  
Teaching Material ◽  
Methodological Issues ◽  
Educational Materials ◽  
Philosophical Work ◽  
Critical Understanding ◽  
The One

The connection between a non philosophical work and its reception in education through its transformation into a learning/teaching material and a possible philosophical reading, in order to recognize and define the philosophical stance of this very material, could not but be a challenge for philosophy of education itself, namely, in its relation to (or as) practical philosophy. This kind of reduction to the state of material could instrumentalize the latter raising practical, ethical and methodological issues about the pedagogical intention itself; subsequently, the art, literature, philosophy, and science lying behind materials become equally instrumentalized and evacuated. This article attempts, on the one hand, to circumscribe and describe this movement of “becoming material” as a question philosophically and pedagogically challenging and, on the other, to reflect about a critical understanding of this very question as an example of research in practical philosophy. 

scholarly journals The Lexicon of Dafydd ap Gwilym's Poetry

2015 ◽  
pp. 53-68
Author(s):  
Dafydd Johnston ◽  
Keyword(s):  
Fourteenth Century ◽  
Political Change ◽  
Spoken Language ◽  
The Other ◽  
Methodological Issues ◽  
Poetic Tradition ◽  
Welsh Language ◽  
The One ◽  
Core Vocabulary ◽  
New Compounds

Lexical eclecticism is a well-known characteristic of the fourteenth-century Welsh poet Dafydd ap Gwilym. This paper will offer a preliminary categorisation of the sources of his language, considering on the one hand what he inherited from the earlier poetic tradition and the various discourses of Middle Welsh prose (religious, legal, historiographical), and on the other hand innovations resulting from use of colloquial vocabulary and loanwords from French, English and Irish, as well as new compounds and abstract formations. An attempt will be made to assess the proportion of core vocabulary of the spoken language in his poetry, with due regard to the associated methodological issues. Some conclusions will be drawn about the kinds of evidence which the poetry can provide for the development of the Welsh language during a period of major socio-political change.

The points of contacts between academics and professionals

2017 ◽  
pp. 61-65
Author(s):  
Massimiliano Semprini
Keyword(s):  
The Other ◽  
Accounting Profession ◽  
Accounting Research ◽  
Accounting Practice ◽  
Other Hand ◽  
Academic Researchers ◽  
Mathematical Formulas ◽  
Ultimate Purpose

Some argue that the ultimate purpose of accounting research should be to improve accounting practice, rather than simply to describe or understand or critique it. Hence a gap appears to have emerged between practitioners and academics with regards to accounting research. In order to exploit as better as possible the output of the accounting research performed by academic researchers, the accounting profession should create a point of contact; auditing networks might facilitate this link. On the other hand, research performed by academics should become "understandable" by practitioners using a different jargon and simple mathematical formulas.

Can't Talk, Won't Talk?: Methodological Issues in Researching Children

2000 ◽  
Vol 5 (2) ◽  
pp. 104-115 ◽  
Author(s):  
Jeni Harden ◽  
Sue Scott ◽  
Kathryn Backett-Milburn ◽  
Stevi Jackson
Keyword(s):  
Research Process ◽  
Social World ◽  
Developmental Model ◽  
The Other ◽  
Methodological Issues ◽  
Sociology Of Childhood ◽  
The One

In this paper we explore some current issues in, what has come to be called, the new sociology of childhood and how these relate to the process of researching children's lives in general, and to our own research in particular. We discuss the developmental model of childhood, before going on to explore ideas about children as, on the one hand, inhabiting a relatively autonomous realm and, on the other as part of the same social world as adults but with different sets of competencies. The implications of these differing positions for researching children will be assessed prior to a discussion of the design of our current research, on children and risk, and the wider implications of our reflections on the research process.

scholarly journals Measuring Productivity Dispersion

2018 ◽  
pp. 592-624
Author(s):  
Eric J. Bartelsman ◽  
Zoltan Wolf
Keyword(s):  
Empirical Evidence ◽  
The Other ◽  
Resource Reallocation ◽  
Methodological Issues ◽  
Or Efficiency ◽  
The One ◽  
Selection Mechanisms ◽  
Input Markets ◽  
Over Time ◽  
Selection Of

Measuring the dispersion of productivity or efficiency across firms in a market or industry is rife with methodological issues. Nevertheless, the existence of considerable dispersion now is well documented and widely accepted. Less well understood are the economic features and mechanisms underlying the magnitude of dispersion and how dispersion varies over time or across markets. On the one hand, selection mechanisms in both output and input markets should favor the most productive units through resource reallocation, thereby reducing dispersion. On the other hand, innovation and technological uncertainty tend to increase dispersion. This chapter presents a guide to the measurement of dispersion and provides empirical evidence from a selection of countries and industries using a variety of methodologies.

A "Balanced" Reading of the Rape of Dinah: Some Exegetical and Methodological Observations

1996 ◽  
Vol 4 (2) ◽  
pp. 173-203 ◽  
Author(s):  
Paul Noble
Keyword(s):  
The Other ◽  
Methodological Issues ◽  
Crime And Punishment ◽  
The Bible ◽  
Other Hand ◽  
Feminist Ideology ◽  
Balanced Reading ◽  
New Interpretation ◽  
The One

AbstractThis article explores some of the central methodological issues connected with ideological readings of the Bible through reflecting upon the contrary interpretations of Genesis 34 offered, on the one hand, by Danna Fewell and David Gunn (which, they claim, is made from the standpoint of a "feminist" ideology) and, on the other hand, by Meir Sternberg (whose reading is charged by Fewell and Gunn with being "androcentric"). After assessing the exegetical disagreements between them, it is argued that both readings are deficient in being over-narrowly focused upon the question of the reader's feelings towards the characters of the story. A new interpretation is therefore offered, which sees the story as primarily concerned with exploring the issues of "crime and punishment." In the light of these exegetical studies it is argued that Fewell and Gunn's claim that all reading is necessarily ideological is undermined by their actual exegetical practice, which oscillates between (i) an objective, reader-independent style of exegesis which makes useful contributions to the understanding of Genesis 34 but offers nothing distinctively ideological; and (ii) a form of ideological "reading" which does not undermine but simply talks at cross-purposes to the doctrine of "foolproof composition" that Fewell and Gunn are attempting to refute. Their "reader-oriented" argument fails because it does not appreciate how the effects that a reader's own ideological presuppositions have upon his or her interpretations may be corrected by a sound exegetical methodology.

scholarly journals Level of usage of income smoothing as a creative accounting tool by Balkan banks

2021 ◽  
Vol 16 (3) ◽  
pp. 63-70
Author(s):  
Bedri Statovci ◽  
Vlora Berisha ◽  
Jetmira Tahirukaj
Keyword(s):  
Income Smoothing ◽  
Decision Makers ◽  
The Other ◽  
Web Pages ◽  
Financial Reports ◽  
Accounting Practice ◽  
Creative Accounting ◽  
Other Hand ◽  
The One ◽  
Modified Equation

The main objective of this study is to find out if Balkan banks use income smoothing (IS) as a creative accounting practice. The IS level is analyzed to see whether banks are focused on these practices as a tool to produce a better picture of financial views in the sight of decision makers. The data are provided from the audited financial reports presented on the banks’ web pages. Eckel’s modified equation was used to find out if banks use the technique of IS. As a result, the findings showed that banks use IS, and the factors that influence the use of this practice are analyzed. The factors studied are: age of banks, profitability, and loan provision. Of a total of seven banks in Kosovo, only three use income smoothing. In Albania, of a total of 11 banks, only one uses income smoothing. Surprisingly, the results show that none of the variables measured affect the usage of income smoothing. The study contributes to understanding the practice of IS on the one hand, and on the other hand, to opening the eyes of investors and depositors promoting vigilance when they make decisions about investing their funds in banks.

GLI SCIENZIATI ITALIANI E LA RIVOLUZIONE CHIMICA *

Nuncius ◽  
1989 ◽  
Vol 4 (2) ◽  
pp. 119-146 ◽  
Author(s):  
MARCO BERETTA
Keyword(s):  
Eighteenth Century ◽  
The Other ◽  
Methodological Issues ◽  
Other Hand ◽  
The One

Abstracttitle SUMMARY /title Italian chemistry in the second half of eighteenth century was strongly characterized by ambivalence. On the one hand there were the experimental and technical contributions by Landriani, Fontana, Volta, Spallanzani, Giobert, and many others, who immediately contributed original results to the debate on gases which was going on between English and French chemists. On the other hand there was a lack of interest from the same scientists for the theoretical and methodological issues of the controversy between Lavoisier and Priestley. It was this lack of interest, due to their opposition to the abstract and philosophical aspects of chemistry, that cut off the italian chemists from the theoretical debate.

scholarly journals Efecto de la intensificación sobre la eficiencia de las explotaciones lecheras

2011 ◽  
Vol 7 (13) ◽  
pp. 91 ◽  
Author(s):  
Antonio Álvarez ◽  
Julio Del Corral ◽  
José Antonio Pérez ◽  
Daniel Solís
Keyword(s):  
Production Cost ◽  
Dairy Farms ◽  
The Other ◽  
Cost Functions ◽  
Empirical Literature ◽  
Positive Relation ◽  
Methodological Issues ◽  
Ex Post ◽  
Ex Ante ◽  
The One

This study analyzes the differences on production cost associated with the intensification of production for a sample of dairy farms in Asturias. In doing so, we account for two methodological issues which are not usually considered in the empirical literature. On the one hand, we allow for different technologies within the sample. On the other hand, we estimate ex ante cost functions, which use ‘planned output’ instead of the traditional ex post approach which uses the ‘observed output’. Our results show a positive relation between intensification and efficiency.

Note on Selection of Coordinate Systems for Geodynamics

1975 ◽  
Vol 26 ◽  
pp. 395-407
Author(s):  
S. Henriksen
Keyword(s):  
Sea Level ◽  
The Other ◽  
Coordinate Systems ◽  
Mean Sea Level ◽  
The Earth ◽  
The One ◽  
Static Systems ◽  
Selection Of

The first question to be answered, in seeking coordinate systems for geodynamics, is: what is geodynamics? The answer is, of course, that geodynamics is that part of geophysics which is concerned with movements of the Earth, as opposed to geostatics which is the physics of the stationary Earth. But as far as we know, there is no stationary Earth – epur sic monere. So geodynamics is actually coextensive with geophysics, and coordinate systems suitable for the one should be suitable for the other. At the present time, there are not many coordinate systems, if any, that can be identified with a static Earth. Certainly the only coordinate of aeronomic (atmospheric) interest is the height, and this is usually either as geodynamic height or as pressure. In oceanology, the most important coordinate is depth, and this, like heights in the atmosphere, is expressed as metric depth from mean sea level, as geodynamic depth, or as pressure. Only for the earth do we find “static” systems in use, ana even here there is real question as to whether the systems are dynamic or static. So it would seem that our answer to the question, of what kind, of coordinate systems are we seeking, must be that we are looking for the same systems as are used in geophysics, and these systems are dynamic in nature already – that is, their definition involvestime.

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