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This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race.

The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its “self-defined differences” to build its own accounting system – a tontine – and work towards its emancipation.

The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their “situated needs”: to build a home of their own in Senegal. The authors conceptualise the tontine as a “situated accounting” scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their “situated emancipation”, alleviating the burden of their marginalisation.

This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged.

This paper contributes to the counter-accounting literature that engages with vulnerable, “othered” populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on “survival skills”. The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation.

This paper aims to illustrate, by means of a content analysis of 278 weekly School Meeting minutes, the ways in which student voice is actualized in one democratic free school in Germany.

This paper uses a qualitative content analysis methodology of 278 weekly School Meetings minutes.

This paper uses Fielding’s (2012) patterns of partnership typology to illustrate what counts as student voice and participation in a democratic free school.

Limitations included being reliant on translations of German texts, some missing minutes from the entire set, the lack of a single author for the minutes (and thus degree of detail differs) and the fact that the School Meeting minutes make reference to other meetings for various sub-committees for which no minutes exist, and thus, findings on the degree of student voice may be limited. And because this is a study of one school, generalizability may be difficult. Future research into these sub-committee meetings would prove helpful as well as content analyses of other democratic free schools’ meeting minutes.

This study can help people more deeply understand what goes on in democratic free schools and what student voice and participation can mean within this context.

Maneno mengi yanayohusu haki za binadamu na haki za kiteknolojia hayajatafsiriwa katika lugha ya Kiswahili. Kwa hivyo, wataalamu wa teknolojia na watetezi wa haki za kidijitali hutumia maneno ya Kiingereza – hata bila utohozi – wanapozungumzia haki za kiteknolojia. Hali hii ya mambo inachangia udhoofu fulani katika utetezi wa haki za kidijitali kwani wanaojaribu kueleza jamii umuhimu wa haki hizi hulazimishwa kutegemea msamiati wa Kiingereza usiyo na msingi au viungo na lugha ya Kiswahili Katika makala hii, tutazungumzia umuhimu wa kukaribisha watu kutumia lugha za Kiafrika kwenye mtandao.

Kiswahili ni lugha ya Kiafrika inayozungumzwa katika eneo zaidi sana duniani. Karibu watu milioni mia moja na arobaini Afrika mashariki wanazungumza Kiswahili kama lugha yao ya kwanza au ya pili, miongoni mwao Wakenya na Watanzania, wenyeji wa nchi ambamo Kiswahili ni lugha ya kitaifa. Tena kuna historia ndefu ya kutumiwa kwa lugha ya Kiswahili katika uandishi, uchapishaji na ubunifu wa utamaduni wa kisasa. Kiswahili pekee yake ndiyo lugha ya asili ya Kiafrika inayotumika kama lugha ya maalum ya Umoja wa Mataifa za Kiafrika. Hata hivyo, kwa upande wa matumizi ya Kiswahili, hasa kwenye mada ya teknolojia, Kiswahili imewachwa nyuma.

Zaidi ya maneno rasmi, uwepo wa lugha za Kiafrika ni muhimu kuimarisha jumuiya za Kiafrika mtandaoni kwani lugha inalenga sana haki na utambulisho wa watu. Miradi za kutafsiri maneno za kiteknolojia katika lugha ya Kiswahili inahimiza jumuiya za Afrika Mashariki kuunda jamii inayosimamia matakwa yao vyema. Makala hii basi inazingatia umuhimu wa lugha kwenye kuunda jamii na katika hatua za kuondoa mbinu za kikoloni mtandaoni ili wenyeji wa Afrika Mashariki wajione mtandaoni kwa ujumla wao wote. Makala pia itazingatia semiotiki ya lugha katika ubunifu wa teknolojia, na umuhimu wa kutafsiri jamii ya lugha ya Kiswahili katika harakati za kuondoa ukoloni katika ubunifu huu. Lakini sio tu kwamba lugha ya Kiswahili ndio pekee inayoweza kuondoa mbinu za kikoloni mtandaoni, kwani pia lugha hiyo ina ishara za kutawalwa kwa jamii fulani. Bali makala hii inatumia mfano wa Kiswahili kuhimiza utumiaji wa lugha za kiasili au za kimama mtandaoni ili kulinda mustakabali wa kidijitali wa umma.

Umuhimu wa makala hii ni kuashiria jipya umuhimu wa lugha katika harakati za kuendeleza haki za kidijitali na hasa kuondoa mbinu za kikoloni kwenye teknolojia, swala lisilowahijadiliwa katika lugha ya Kiswahili.

The authors provide a general framework of behavior under asymmetric information and develop indices of diligence, objectivity and quality by an analyst and analyst firm about a studied firm, and relate them to the accuracy of its forecasts. The authors test the associations of these indices with time.

The test of Public Information versus Non-Public Information Models provides the index of diligence, which equals one minus the p-value of the Hausman Specification Test of Ordinary Least Squares (OLS) versus Two Stage Least Squares (2SLS). The test of Objectivity versus Non-Objectivity Models provides the index of objectivity, which equals the p-value of the Wald Test of zero coefficients versus non-zero coefficients in 2SLS regression of the earnings forecast residual. The exponent of the negative of the standard deviation of the residuals of the analyst forecast regression equation provides the index of analytical quality. Each index asymptotically equals the Bayesian ex post probability, by the analyst and analyst firm about the studied firm, of the relevant behavior.

The authors find that ex post accuracy is a statistically and economically significant increasing function of the product of the indices of diligence, objectivity and quality by the analyst and analyst firm about the studied firm, which asymptotically equals the Bayesian ex post joint probability of diligence, objectivity and quality. The authors find that diligence, objectivity, quality and accuracy did not improve with time.

There has been no previous work done on the systematic and objective characterization and joint analysis of diligence, objectivity and quality of analyst forecasts by an analyst and analyst firm for a studied firm, and their relation with accuracy. This paper puts together the frontiers of various disciplines.