Search results

The chapter offers a case-study grounded in a professional development program for middle- and high-school teachers of history and/or social studies. The featured program supported American history teachers integrating the study of Picturing America images into academic subjects. Employing a dynamic Seattle-area academic and teaching partnership with the Seattle Art Museum, the Goodlad Institute for Educational Renewal, and the National Endowment for the Humanities (NEH), the project elaborated on Picturing America’s democracy theme. This theme, combined with visual thinking methods of exploring artworks, helped teacher link Picturing America’s masterpieces to their history curriculum, content standards, and individual responsibilities to promote informed civic participation. The program made innovative use of the Picturing America images to explore such historical concepts as freedom, equality, and inclusion. The purpose of the initiative was to enhance teaching innovation and curriculum and to help participants become influential teacher-leaders who can advocate for greater curricular emphasis on the combination of art and civic concepts. A signature feature of this effort was the focus on dissent as a lens through which to view key curricular concepts such as liberty, community, and informed citizenship.

Cultural visibility is closely linked to physical and social mobility, and access to – or denial of – free movement through private and public spaces powerfully shapes individual and social identities. As Liam Kennedy has shown in the context of urban space, “the operations of power are everywhere evident in space: space is hierarchical – zoned, segregated, gated – and encodes both freedoms and restrictions – of mobility, of access, of vision” (2000, pp. 169–170). A consideration of how film articulates a relationship between space and identity might thus begin by breaking down the concept of space itself into three distinct yet interconnected areas of analysis: first, the notion of socially produced space, as shown in the work of Henri Lefebvre and others; second, the idea of audience space or the architectural space of the theater; and finally, the theory of film space or the space of the screen. Given this essay’s limited scope, the latter will be examined in more detail than the first two, but I would like to stress the underlying interconnectedness of the three. While, for example, formalist studies of film aesthetics may be just as valuable as in-depth studies of changing viewing habits, audience demographics, and exhibition technologies, film interpretation should strive to keep in view the variety of spatial formations and conditions that might come to bear on any particular visual text.

In this chapter, the editors provide a reflective anecdote describing the professional and personal journey which led to the production of the current volume. The chapter presents the aim and scope of the text, chapter descriptions, and the overall goal of the text which includes facilitating conversations around how historically Black colleges or universities (HBCUs) might best support underserved populations of students and faculty.

Professionals who carry out the forensic accounting profession must have an extensive knowledge of accounting, as well as an effective knowledge of law, auditing, internal audit, business management, psychology, crime science, and, in particular, computer technologies. In today’s digital business environment, it has become difficult to identify fraudulent transactions with traditional methods. Developments in information (data) and information technology have helped increase anti-fraud control programs and fraud research opportunities. In particular, fraudulent financial reporting disrupts the reliability, accuracy, and efficiency of financial markets in terms of existence and continuity. The forensic accounting profession has been able to improve the effectiveness of inspections by using big data techniques, data analytics, and algorithms (Rezaee, Lo, Ha, & Suen, 2016; Seda & Kramer, 2014; Singleton & Singleton, 2010).

The aim of the author, in this chapter, is to evaluate the contribution of using big data techniques in forensic accounting applications and the skills that will be provided to students while integrating these techniques in forensic accounting trainings. For this purpose, studies on forensic accounting education and their applications were reviewed. In addition, opinions were evaluated by considering the relevant literature about the importance of big data, benefits of big data, use of big data techniques, and interest shown of them.

Entitlement persists on the basis of race, gender, age, sexuality, language and able-bodiedness, despite all efforts to eradicate it – and abetted by some efforts to preserve it. Compounding this, as teachers, it is easy for us to become habituated to possessing the only knowledge of value in the room. This chapter takes place against a backdrop of movements such as Black Lives Matter, and its Australian manifestation, Aboriginal Deaths in Custody, the Me Too movement, on women's workplace rights and freedoms, movements against homophobia and transphobia, and quests for equality of accessibility. In particular, we explore the notion that Australia is a haunted nation – one that has not confronted its colonial past or properly reconciled with its first peoples and their descendants. Just as the nation needs to come to terms with its past, our conversations for this chapter will confront us with our own pasts and differing subjectivities. We make use here of our own stories in challenging entitlement, in ourselves and others.

Due to the developments in information technologies, new concepts and practices have emerged in the field of accounting and auditing. One of these concepts is the concept of Forensic Accounting. Forensic accounting acts as a bridge between law and accounting sciences. Academic strutting about forensic accounting carried out in Turkey is increasing every day. In this study, we aim to examine the views of Turkish accounting academicians about skills of forensic accountant. Within this scope, we investigate whether there is any difference in views of Turkish accounting academicians by their gender, title, age, experience and university department (faculty, vocational school, etc.). Survey was sent to 543 Turkish accounting academicians via e-mail. 80 responses were used as data. Data analysis was made in SPSS Statistics 17.0. Means, standard deviations and percentages were computed for items related to skills of forensic accountant. Mann–Whitney U and Kruskal–Wallis tests were used to analyse whether there was any difference in views of Turkish accounting academicians by their gender, title, age, experience and university department. According to findings, the skills rated as most important by Turkish academicians are, respectively, deductive analysis, critical thinking and unstructured problem solving. The skills rated as least important by Turkish academicians are, respectively, oral communication, investigative flexibility and analytical proficiency. There is a significant difference in rating of the importance of critical thinking, investigative flexibility, analytical proficiency and written communication by gender and there is a significant difference in rating of the importance of deductive analysis, unstructured problem solving and composure by experience year as academician.

After establishing that the requirement that those criminals who stand for execution be mentally competent can be given a recognizably retributivist rationale, I suggest that not only it is difficult to show that executing the incompetent is more cruel than executing the competent, but that opposing the execution of the incompetent fits ill with the recent abolitionist efforts on procedural concerns. I then propose two avenues by which abolitionists could incorporate such opposition into their efforts.

The purpose of the financial statements is to present the situations of the enterprises, such as the financial situation, results of operations, etc., in the decision-making processes to the related parties in a suitable, comparable, and realistic manner. In recent years, professional frauds in enterprises have been seriously reflected in financial statements and this has resulted in the manipulation of financial information.

In this study, we aim to determine financial firms, which might manipulate the financial information, by applying the Beneish model and then determine the financial indicators of possible financial statement manipulation, using logistic regression. For this purpose, companies included constantly in Borsa İstanbul-50 (BIST-50) 2015, 2016, and 2017 were examined. After the enterprises which have the possibility of financial manipulation are determined by the Beneish model, it is understood that there is a positive relationship between the probability of manipulating financial information and the Asset Quality Index and Sales, general and administrative expenses index.

The growing displacement of theory and other forms of wide-ranging knowledge of social phenomena by empirical research methods in economics is widely noted by economists and historians of economic knowledge. Less attention has been devoted, however, to understand the materialization of such changes in the scientific practices. This article studies the recent transformations in the epistemological practices at CEDE, a research center in Colombia. I use a machine learning technique called Topic Modeling, interviews to CEDE researchers, and exegesis of papers to characterize a shift in the production of knowledge in microeconometrics at CEDE during the years 2000 and 2018. I explain this shift by characterizing two sets of epistemological practices that implies a recent tendency to disdain research that cannot make a “strong” causal inference.