“Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London

PurposeThis paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible pollution in 17th century London. John Evelyn's Fumifugium (1661) is characterised as an external social account that bears resemblance to contemporary external accounting particularly given its problematising intentionality.Design/methodology/approachAn interpretive content analysis of the text draws out the themes and features of social accounting. Emancipatory accounting theory is the theoretical lens through which Evelyn's social account is interpreted, applying a microhistory research approach. We interpret Fumifugium as a social account with reference to the context of the reporting accountant.FindingsIn this early example of a stakeholder “giving an account” rather than an “account rendered” by an entity, Evelyn problematises industrial pollution and its impacts with the stated intention of changing industrial practices. We find that Fumifugium was used in challenging, resisting and seeking to solve an environmental problem by highlighting the adverse consequences to those in power and rendering new solutions thinkable.Originality/valueThis is the first research paper to extend investigations of the historical roots of social and environmental accounting into the 17th century. It also extends research investigating alternative forms of account by focusing on a report produced by an interested party and includes a novel use of the emancipatory accounting theoretical lens to investigate this historic report. Fumifugium challenged the lack of accountability of businesses in ways similar to present-day campaigns to address the overwhelming challenge of climate change.

Understanding Higher Education: Alternative Perspectives

Drawing on the South African case, this book looks at shifts in higher education around the world in the last two decades. In South Africa, calls for transformation have been heard in the university since the last days of apartheid. Similar claims for quality higher education to be made available to all have been made across the African continent. In spite of this, inequalities remain and many would argue that these have been exacerbated during the Covid pandemic. Understanding Higher Education: Alternative Perspectives responds to these calls by arguing for a social account of teaching and learning by contesting dominant understandings of students as ‘decontextualised learners’ premised on the idea that the university is a meritocracy. This book tackles the issue of teaching and learning by looking both within and beyond the classroom. It looks at how higher education policies emerged from the notion of the knowledge economy in the newly democratic South Africa, and how national qualification frameworks and other processes brought the country more closely into conversation with the global order. The effects of this on staffing and curriculum structures are considered alongside a proposition for alternative ways of understanding the role of higher education in society.

Accounting for gaming in the time of plague: COVID-19 in Macau

Purpose While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore emphasized the importance of accounting research in understanding the impact of COVID-19 on society as a whole. Recent studies have looked into such an impact on various industries such as retail and agriculture. The current study aims at applying a sociological framework, sociology of worth (SOW), to the gaming industry in Macau, the largest operator of state-allowed gambling and entertainment in China, which will allow for its development during the COVID-19 pandemic to be charted. Design/methodology/approach The study uses the theory of SOW as a framework and collects data from various sources, such as the government, gaming operators and the public, to create timelines and SOW frameworks to analyze the impact of the virus on the gaming industry and the society as a whole. Findings Detailed content analysis and the creation of different SOW matrices determined that the notion of a “lonely economy” during a time of a critical event may be ameliorated in the long term through compromises of the different worlds and actors of the SOW. Practical implications Though largely theory-based, this study offers a thorough account of the COVID-19 incident for both the government and the gaming industry to reflect on and to consider new ways to fight against degrowth caused by disasters or crises. Social implications The SOW framework divides society into different worlds of different worths. The current study shows how the worths of the different worlds are congruent during normal periods, and how cracks appear between them when a sudden crisis, such as COVID-19, occurs. The article serves as a social account of how these cracks are formed and how could they be resolved through compromise and reconstruction. Originality/value This study is a first attempt to apply SOW to a controversial industry (gaming) while the effects of the COVID-19 pandemic are ongoing. It offers a significant contribution to the social accounting literature through its consideration of the combination of unprecedented factors in a well-timed study that pays close attention to analyses and theoretical elaboration.

The Social Account of Humour

Philosophical accounts of humour standardly account for humour in terms of what happens within a person. On these internalist accounts, humour is to be understood in terms of cognition, perception, and sensation. These accounts, while valuable, are poorly situated to engage the social functions of humour. They have difficulty engaging why we value humour, why we use it define ourselves and our friendships, and why it may be essential to our self-esteem. In opposition to these internal accounts, I offer a social account of humour. This account approaches humour as a social practice. It foregrounds laughter and participation, and thereby gives an account of humour that helps to understand why we value humour, why we use it as we do, and why we use it to define our relationship to the world.

English-Mediated Presentations in Pharmacy: Exploring Literacy Practices among Saudi Female Undergraduates

Despite the complex nature of language learners’ needs, researchers on language use in tertiary education tend to look at these needs through textual analyses associated with written discourse more than any other aspect of language use. Because learners’ needs, however, extend to include recognizing the challenges and situated nature of language use among learners (Hyland, 2006), this article adopts a social account of literacy (Barton, 1994; Barton and Hamilton, 1998; Street, 1984; Pahl & Rowsell, 2012) to explore the literacy practices surrounding how year-five female undergraduates engage with English-mediated oral presentations in pharmacy at a Saudi Arabian university. The article offers a situated understanding of these undergraduates’ views of English as a considerable challenge in this literacy event to provide a more in-depth understanding of how undergraduates address this challenge. The article concludes by offering some suggestions as to how knowledge of the social practices surrounding learners’ engagement with reading and writing can help to inform EAP pedagogical practices.

Analisa Penggunaan Sistem Sosial Media Terhadap Dampak Pemasaran Penjualan Produk Pada Umkm

INTISARI Teknologi yang terus berkembang dari waktu ke waktu telah menjadi suatu perkembangan yang harus diterima oleh semua pihak dan juga secara tidak langsung mengubah sudut pandang dan juga cara interaksi manusia dari seluruh bidang seperti sosial dan ekonomi. Basis penggunaan sistem yang awalnya bertuan untuk menjaring interasksi sosial seperti pertemanan, berbagi foto dan juga kelompok interasi saat ini juga sudah banyak digunakan untuk mendukung basis ekonomi seperti pemasaran produk hingga penjualan. Pemanfaatan basis sistem sosial sudah banyak dilakukan oleh beberapa pihak dari sisi masyarakat biasa, atlet, artis hingga perusahaan yang memiliki pengikut atau fan base yang digunakan untuk menarik perhatian dan minat dari masyarakat dunia. Kemudahan pelaksanaan dan juga biaya yang sangat rendah bahkan bisa gratis juga salah satu point dasar utama mengapa banyak pihak yang memanfaatkan sistem sosial media untuk menaikan pemasaran dan penjualan. Hal ini dikarenakan berbanding terbalik dengan iklan menggunakan media cetak ataupun iklan dari televise yang memakan cukup banyak biaya sehingga untuk kalangan UMKM, hal tersebut tentunya akan sangat memberatkan terlebih lagi untuk produk yang masih belum banyak dikenal oleh banyak masyarakat. Kenyamanan dari sisi pengguna juga menjadi kepedulian utama karena pengguna bebas melihat suatu produk yang dipasarkan tanpa adanya ikatan waktu dan juga interupsi dari berbagai pihak sehingga pengguna memiliki banyak waktu untuk menentukan pilihan produk yang diinginkan. Pemasaran dan penjualan produk memanfaatkan sistem media sosial juga dapat memberikan keleluasaan bagi pemasar dan penjual produk tersebut untuk dapat mempublish produknya secara bebas dari sisi design, harga dan juga waktu tanpa adanya ikatan kontrak dengan pihak ketiga sehingga proses pemasaran produk akan lebih cepat ditayangkan pada akun sosial media bersangkutan dan pengguna dapat secara langsung melihat produk yang dipasarkan secara real time tanpa harus ada persetujuan seperti penandatanganan kontrak, waktu penanyangan dan hal-hal lainnya yang bersifat komersil. Kebutuhan terakhir yang terpenting adalah dengan pemanfaatan sosial media tersebut tergolong sangat mudah untuk dilakukan karena pemasar cukup memiliki jaringan pertemanan di sosial media yang banyak dan juga dapat melakukan posting terhadap produk yang akan dipasarkan dan dijual dengan melakukan pengolahan kata-kata agar content produk tersebut banyak dilihat dan juga yang terpenting adalah dengan memanfaatkan sosial media, pengguna juga dapat melakukan share informasi ke pengguna lainnya sehingga secara tidak langsung iklan yang awalnya dipasarkan oleh pemasar dapat tersaring ke pihak-pihak lainnya dengan bantuan pengguna sosial media tersebut yang tentunya akan membuat transaksi dan informasi menjadi lebih besar dan luas Kata kunci— Sosial Media, Pemasaran , Penjualan, Informasi, Sharing, Kenyamanan ABSTRACTIn this era, the technology keep growing day by day and that technology now has became development that everyone has to be accepted by everyone and indirectly change a perception and also the interaction of people in all field like social and economy. The platform of system using is beginning to make a filter of social interaction like a friendship, sharing photo each other and group communication but right now that social interaction like or not is used for supporting economy like marketing and sales.Utilization of social media system for supporting economy has been used by many type of citizen like ordinary citizen, sportstman, public figure even a big company itself that have many of followers or fan base to be used for attention attraction and world desire of the people. The implemention is easy and does note make expense so much money even free is one of many aspect reason that’s why so many side using this platform to do promote their product and make selling for ther product. It is contradictive to use advertising in newspaper, tabloid even television because is very expensive for the startup and people who start their business from below to middle. It’s very difficult especially for the product has not been known by people yet. The convenience of people by using that platform is also become the main concern because people can be free to see a product that has been promoted by company without limited by time so people can have so much tme to make a decision of product choosing. Marketing and sales has used social media can promote their product effectively and efficieny from design, price and even time without do a contract with advertising company. Because all of these people can do promote product could be show real tme for social media and user directly see the product without must have approval like contract sign, the showing time and everything have commercial scent has been dismished. And the last thing is very important is using social media system platform is very easy because what must to do is just having many sosial friend or follower in the social account and make good words promotion, posting photo of product and share product information to other user so indirectly that information could be shared to other user and can be a great help to make that product information grow bigger that just one type of promotion and become expand from mouth to mouth by sharing each other. Kata kunci— Social Media, Marketing, Sales, Information, Sharing, Convenience

Emergence, time and sociality: comparing conceptions of process ontology

The paper focuses on a comparison between Lawson’s and Mead’s processual ontologies and more specifically on their conceptions of emergence. The first aim of the article is to highlight elements of similarity between their conceptions of social reality. It also aims to show, on the one hand, that Mead’s bio-social account of the emergent can help to interpret the dynamic process of emergence of both the social realm and agents’ identities (as described by Lawson) from a dynamic non-reductive naturalistic perspective; on the other hand, it shows how Lawson’s category of ‘social positioning’ can complement Mead’s ontogenetic explanation of changing social positions and the definition of ‘multiple selves’. By carefully considering the key elements of Lawson’s and Mead’s projects, it is, in fact, possible to understand better the meaning of a commitment to an updated processual ontology. In considering connections with classical pragmatic authors, it can be demonstrated that there are significant overlaps regarding the respective ways of considering the emergent. This offers a chance to understand more deeply how both pragmatism and Cambridge social ontology can together become part of the wider contemporary philosophical debate. In fact, Mead’s attempted synthesis between social and physical theories would help to highlight the common and complementary aspects linking what can be defined as his and Lawson’s ‘processual ontologies’.

Critical Constructivism, Postphenomenology and the Politics of Technology

Critical constructivism adds a dimension of collective action to postphenomenology. This paper explains the intervention of collective subjects into technological design. That intervention presupposes communication between lay and expert actors which is made possible by the dependence of technical disciplines on the lifeworld. Understanding the public processes of intervention requires a notion of multiple types of rationality and a social account of technological design.