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The purpose of this paper is to investigate accounting as first visible-sign statement form, and also as the first writing, and analyse its systematic differences…
The purpose of this paper is to investigate accounting as first visible-sign statement form, and also as the first writing, and analyse its systematic differences, syntactic and semantic, from subsequent speech-following (glottographic) writing forms. The authors consider how accounting as non-glottographic (and so “unspeakable”) writing form renders “glottography” a “subsystem of writing” (Hyman, 2006), while initiating a mode of veridiction which always and only names and counts, silently and synoptically. The authors also consider the translation of this statement form into the graphs, charts, equations, etc., which are central to the making of modern scientific truth claims, and to remaking the boundaries of “languaging” and translatability.
As a historical–theoretical study, this draws on work reconceptualising writing vs speech (e.g. Harris, 1986; 2000), the statement vs the word (e.g. Foucault, 1972/2002) and the parameters of translation (e.g. Littau, 2016) to re-think the conceptual significance of accounting as constitutive of our “literate modes” of thinking, acting and “languaging in general”.
Specific reflections are offered on how the accounting statement, as mathematically regularised naming of what “ought” to be counted, is then evaluated against what is counted, thus generating a first discourse of the norm and a first accounting-based apparatus for governing the state. The authors analyse how the non-glottographic statement is constructed and read not as linear flow of signs but as simulacrum; and on how the accounting statement poses both the practical issue of how to translate non-linear flow statements, and the conceptual problem of how to think this statement form’s general translatability, given its irreducibility to the linear narrative statement form.
The paper pioneers in approaching accounting as statement form in a way that analyses the differences that flow from its non-glottographic status.
As school districts continue to devalue social studies through a narrowed focus on English language arts (ELA) and mathematics, this study investigated elements of…
As school districts continue to devalue social studies through a narrowed focus on English language arts (ELA) and mathematics, this study investigated elements of curricular control in a district lacking a formal, purchased curricular program in the elementary grades. Without prescribed and scripted lessons, it was hypothesized that teacher autonomy would allow greater opportunities to investigate social studies concepts and skills.
Without prescribed and scripted lessons, it was hypothesized that teacher autonomy would allow greater opportunities to investigate social studies concepts and skills. Bernstein's theory of pedagogic discourse guided this study's analysis of power and control. This manuscript describes a micro-level discourse analysis that applies Gee's tools on interview data from two teachers.
Findings demonstrate some opportunities for teacher autonomy, but hierarchical control from administration persists and influences teacher decision-making. As researchers continue to argue for the increased presence of elementary social studies, this study demonstrates that the lack of a formal scripted curricular program presents opportunities for teachers, but administrative control endures and hinders teacher autonomy and instructional decision-making.
The data size and number of participants in this study may present limitations that impact generalizability. However, the focus for this study was to gain a deeper understanding of the messaging from two teachers. Comparability and translatability were identified as factors for research design to establish legitimacy (LeCompte and Preissle, 1993).
When considering implications from this study, two elements are considered. First, the continued devaluation of social studies persists, despite the implementation of Common Core standards. As a result, other measures must be investigated and implemented to ensure the subject is elevated to a more prominent position representative of its importance to a democracy. To accomplish this goal, teacher input and autonomy must also be respected to ensure a quality curriculum is utilized in the classroom. While teachers may exert control, albeit limited, in their instructional decision-making, many others are reliant on purchased programs that do not allow even this narrow classroom influence.
In this study, teachers' language use demonstrated external administrative control as well as autonomous decision-making. Their assigned schedule privileged ELA and math through the allocation of time. Moreover, administrators stated that social studies is not a priority, a sentiment counter to participants' values. Therefore, while they recognized the inherent benefit of the subject to their students, hierarchical power controlled the classification and framing of instruction. A weakened classification and framing structure must be sought to allow more opportunities for purposeful integration of content through messaging systems that are more responsive to students' needs.
Using a theory of translation of ideas, the purpose of this paper is to investigate how the mining industry has implemented and practices lean production as well as the…
Using a theory of translation of ideas, the purpose of this paper is to investigate how the mining industry has implemented and practices lean production as well as the form of this practice.
The study reviewed the scientific literature on lean production in the mining industry, as well as in the reported practice of the concept in a mining company. The results were then analyzed using content analysis.
Lean production has not seen a full implementation in the mining industry. Rather, select practices are focused, though the literature covers several more. The findings suggest that the form and extension of lean production in mining differ from other industries owing to characteristics of the industry itself.
The scientific literature on the subject is limited. Additional material was used to attempt to offset this. However, there are still blind spots relating to practice that is not reported in the type of material investigated.
This paper contributes to understanding the evolution of lean production in a unique industry. It suggests why lean implementation may be unsuccessful in this type of industry while also identifying the focal point of its lean production practice.
Our purpose is to examine the “envy” within the context of income inequality measurement.
We use a simple axiomatic structure that takes into account “envy” in the income distribution. The concept of envy incorporated here concerns the distance of each person's income from his or her immediately richer neighbour.
We derive two classes of inequality indices – absolute and relative. The envy concept is shown to be similar to justice concepts based on income relativities.
This is the first time a complete characterisation has been provided for envy-related inequality.
This chapter posits that we underestimate the way in which our immersion in the ‘social logic’ of capitalist consumption constrains our attempts to understand and respond…
This chapter posits that we underestimate the way in which our immersion in the ‘social logic’ of capitalist consumption constrains our attempts to understand and respond to the ecological crises at both a personal and political level – and that both dimensions of our response are bound together.
Survey of literature on psychology, well-being and mindfulness.
How has the culture of capitalism – its psychic investment in colonizing our attention – compromised our ability to respond meaningfully to the challenges of sustainable development? In an acknowledgement of a certain closure around such themes within Western thought, I look to a point of exteriority in Peter Hershock’s work, drawing on China’s Chan Buddhist philosophy, for intimations of a worldview that challenges the West’s over-commitment to forms of ‘control’ in favour of a cultivation of mindful and careful awareness – and an offering of unconditional attention.
Draws attention to a new phase of ‘enclosure’ in the cultural processes of capitalism.
Originality/value of paper
Original introduction of a critical approach to mindfulness in the debate on well-being.
A recent trend in the study of poverty is to consider a relative poverty line, one that is responsive to the nature of the income distribution. We develop an axiomatic…
A recent trend in the study of poverty is to consider a relative poverty line, one that is responsive to the nature of the income distribution. We develop an axiomatic approach to the determination of an amalgam poverty line. Given a reference income (e.g., the mean or the median), the amalgam poverty line becomes a weighted average of the absolute poverty line and the reference income, where the weights depend on the policy maker’s preferences for aggregating the two components. The paper ends with an empirical illustration comparing urban and rural areas in the People’s Republic of China and India.
This paper surveys theoretical and practical issues associated with a particular type of information retrieval problem, namely that where the information need is…
This paper surveys theoretical and practical issues associated with a particular type of information retrieval problem, namely that where the information need is pictorial. The paper is contextualised by the notion of a visually stimulated society, in which the ease of record creation and transmission in the visual medium is contrasted with the difficulty of gaining effective subject access to the world's stores of such records. The technological developments which, in casting the visual image in electronic form, have contributed so significantly to its availability are reviewed briefly, as a prelude to the main thrust of the paper. Concentrating on still and moving pictorial forms of the visual image, the paper dwells on issues related to the subject indexing of pictorial material and discusses four models of pictorial information retrieval corresponding with permutations of the verbal and visual modes for the representation of picture content and of information need.