Journal articles on the topic 'Materiality matrices'

Using phenomenological descriptions, this essay explores the performative effects of disciplining our bodies to speak Standard American English as a second language and dialect. Theorizing the act of speaking as habituated embodiment in cultural matrices of power and hegemony, we foreground the sensuous materiality of the speaking body and interrogate how the enactive body works as a mnemonic device for normative ways of being. We contend the body is always more than a textual surface on which social meaning is discursively inscribed and reinforces the path toward a more phenomenologically materialist understanding of the body and embodiment in communication.

Sustainability reports seek to communicate the performance of organizations in the Environmental, Social and Governance (ESG) dimensions in line with the Sustainable Development Goals of the United Nations. Since there is no homogeneity of criteria among the various companies, even in the same sector, the several methodologies seeks to establish specific disclosure standards on ESG factors that facilitate communication between companies and investors about relevant and useful information for decisions through the identification of material and immaterial factors for each of the sectors. Information is material if its omission or misstatement influences people's decisions – likewise, information is immaterial if its omission or misstatement makes little or no difference to the decision-making process. In an ESG context, something is defined as material if it is reasonably likely to affect a company's financial condition or operating performance in terms of the impact it has on its value chain. There are two objectives of this study, first, to identify the main ESG factors that impact companies and that are at the heart of a resource-efficient sustainability strategy through the application of the materiality matrix, second, to envision that after this identification, the company it can optimize its strategic orientation and direct internal management in responding to material issues. This is a descriptive research with a qualitative approach, using bibliographical, normative and documental sources. The study made it possible to analyze and conclude on the importance of the correct diagnosis of material and immaterial factors in the elaboration of the materiality matrix in a banking institution with an impact on the value chain and on the real contribution to the objectives of sustainable development.

Materiality analysis is a multi-purpose tool for prioritising sustainability issues from the double perspective of companies and stakeholders, meaning that both parties contribute to identifying the present and emerging social and environmental risks and opportunities. The current study proposes a practical and structured approach for performing materiality analysis, integrating the well-known Global Reporting Initiative (GRI) materiality matrix and a new “adequacy matrix”. The purpose of the GRI materiality matrix is to prioritize sustainability issues in terms of relevance to both companies and stakeholders. The adequacy matrix supports evaluation of the transparency and effectiveness of corporate sustainability (CS) communication. Particularly, the paper aims to give indications to companies that want to prepare a sustainability report according to the GRI guidelines by planning the allocation of resources to reporting activities: the comparison between the positioning of GRI sustainability aspects in the two matrices serves in identifying the most critical issues for improving accountability. The proposed method includes a consistency test, to overcome the subjectivity, uncertainty and vagueness affecting judgements. The results provide managers with useful information for aligning CS strategic decision-making, sustainability reporting, and accountability to stakeholders. An illustrative application to a small and medium-sized (SME) company completes the paper.

Archaeologists often take stratigraphy for granted, using it for building chronologies, recognizing various natural and cultural formation processes, and understanding relations between features and settlements. But for the last few decades there has been a subtle shift in the way that we approach stratigraphy – in terms of both the kinds of techniques that can be applied (residue analyses, micromorphology, Harris matrices and so on) and the interpretive frameworks that can be employed. Perhaps it is not stratigraphy that we are talking about per se, but rather depositional practices – the many ways in which people make and alter archaeological deposits – in addition to the different interpretive frameworks that we apply to these physical accumulations.

After a long period of the inclusion of materiality matrices within standard setters documents and non-financial reports, the Global Reporting Initiative officially abandoned the materiality matrix in 2021 after the GRI 3 standard release. To bridge the detected gaps in the literature, this article aims to investigate approaches to and arguments for the matrix until the issuance of GRI 3. The two-step research strategy adopted gives the same level of attention to the opposite positions found. Phase 1 (approach-oriented) reviews the materiality matrix presentation in the 2014–2020 non-financial reports of a sample of worldwide sustainability-oriented companies. Phase 2 (argument-oriented) performs qualitative content analysis on feedback for the GRI 3 preparatory works. The findings show that, besides the staunch adopters, a core of non-adopters persisted and prevented the takeoff of the matrix. Moreover, further insights into possible drivers both in favour of and against these approaches are provided. The final discussion both considers the lessons learnt, overlapping with policy implications, and suggests future research avenues.

The industrial sector plays a vital role in economic development; therefore, there is a necessity to integrate sustainability into industrial development to maintain the economy and avoid any degradation impacts on the environment, and thereafter on society. Thus, do Bahraini companies have sustainability reports and if so, are these reports based on GRI guidelines? Has the status of their sustainability reports been analyzed? This research aims to examine the sustainability reports of companies by analyzing the status of sustainability aspects in their materiality matrices to assist in identifying and prioritizing the most significant sustainability issues for advancement in their future reporting and to improve their environmental performance. This study employs a content analysis approach and analyzes 11 reports from the period 2016–2020 for three companies in Bahrain’s large industrial sector. The study reveals that the companies using materiality analysis in their reporting benefit from better monitoring and measuring of their environmental performance, and from implementing SDGs. Furthermore, the study indicates that the utilization of a materiality matrix as a reporting tool can define and improve report contents by considering stakeholders’ views, consequently, improving the quality of the sustainability reports. The study concludes by proposing a set of recommendations.

Purpose Nowadays, in this highly dynamic and complex context, companies have to act in a socially responsible and sustainable way to survive, creating shared value. The purpose of this paper is to analyse, through descriptive statistics, the elements that Italian banks identify as strategic to increasing their relational and reputational capital and to being in consonance with stakeholder’s expectations. Design/methodology/approach This paper investigates the width (number of intermediaries that included the materiality matrix in their non-financial reports) and the depth (number of indicators in the matrix) of the phenomenon to detect the bank’s attention on critical topics for their stakeholders. Findings The focus is on materiality matrices in order to detect a correspondence among the significant indicators selected by the banks and those value generators for stakeholders. In the perspective used in this work, property is also a stakeholder; indeed, wanting to use the terminology of the viable systems approach, property represents a relevant supra-system as it is critical and influential for the decision makers. Research limitations/implications The main limits are the low number of non-financial reports published by Italian banks, and the little information on the type of stakeholder involved in the building of the materiality matrix. Originality/value The originality of this work is multifaceted. Primarily, there are no similar studies in the banking sector. The present work intends to go beyond the studies already in the literature on mapping and stakeholder prioritisation as well as on the identification and selection of material themes. Moreover, having found, during the analysis of the banks’ reports, the heterogeneity of indicators identified as material, for both banks and stakeholders, the same have been traced back to the related stages identified by Carroll in the pyramid of social responsibility.

In advanced globalization, the digital code, computer, and Internet become tools of cultural change. 2-3-4.0 generation media produce images, artificial events, objects, as well as methods of vision prevailing in design, design processes, and communication. The number of visibility types offered to users, results in media matrices becoming regimes of (for) the eye, of (for) a bodily experience. It also shapes a sense of reality by means of media space (TV stream, cyberspace) and spaces inscribed in media forms (simulations, hybrids, onto-ontological topias). Two issues seem of particular relevance here. Questions about access to reality offered by ‘images’ (satellites, HDMI helmets, combat glasses, etc.) and possibilities of seeing the world from behind the visual media matrices. Media, multi-media communication platforms distribute not only schemes of viewing, but also the right to look (extranet, friends lists, access to archives and libraries, consumer profiles collected by Google, MS, etc.). The excess of artificial forms and spaces, on the other hand, directs attention to participation and participants of culture: individuals and communities (real, imagined, virtual). Their activities in cyberspace, including identity and identity practices, should be the focus of interest. The author of the text reflects upon identity practices of the Praktykować media/Praktykować siebie individual, that is the individual’s participation in culture through the prism of immaterial materiality, self-care, and the need for bonds and integration with the Others. She discusses techniques of advanced audio-vision (their matrices and spatiality), as well as creation of subjective coherence negotiated with others in terms of individual – group (conventional) – universal content (e.g. humanity). Identity practices are located within the framework of data flows and transmissions, information bubbles, heterotopia, and identities of legitimization, resistance, and design implemented there. The author of the text also perceives identity from the perspective of a person and a mask, of users’ tactics articulating their presence in cyber-virtual communities (e.g. avatars, nicks, multiple identities), as well as in the perspective of data visualization: user profiles, metric identifiers, files, selection algorithms, search history, archives of published photos…, in other words – institutional (cyber)surveillance strategies.

This article analyses the construction of the ‘other’ in photographs of the Portuguese Colonial War and its relation with the traumatic memory of the conflict and coloniality itself. Political and cultural dimensions associated with this particular context of the relation with the ‘other’ – interracial violence, the ideological frame of the Portuguese colonial regime influenced by Luso-tropicalism, and the experience of these contradictions in a war situation – constitute traumatic memories that have been made silent and socially invisible after the transition to a democratic and non-colonialist regime. This article wishes to critically revisit images kept in private collections owned by Portuguese soldiers, where the ‘other’ is represented as the violent and primitive enemy as well as the gentle colonized ally and object of the social action of the troops. It intends to explore the conditions of production of those photographs, their performative materiality, their political use at the time, and the cultural matrices that frame them. The article is grounded in the idea of photography as mediator of postmemory, fundamental for the negotiation of meanings and the cultural integration of the trauma related to the colonial experience and its ambiguities, into the individual and collective representation of the war.

Surface articulation is a critical issue for interior architecture, and this paper sees the wall as a point of intersection where art and structure may converge and collide. A place of experimentation and a site of performance, built volumes and surface embellishments blur and reinforce edge conditions and ornament as embellishment and essential structure merge. This paper explores a sculptural relief Copper Crystals (1965) constructed by Jim Allen for the ICI (Imperial Chemical Industries) House (1964) situated at 61 Molesworth Street in Wellington, New Zealand. Following the building's failure, due to a 7.8 magnitude earthquake, the sculptural relief survived a five thousand tonne demolition. Construction, size and position of the work have contributed to its survival, partly because the relief shifted from surface activation to structural member. This paper investigates the relief as it protrudes from the surface of the building’s interior. Surface, layer and structure extend beyond the planar, producing a range of complicated effects. Visible and invisible incrustations, geometric forms and structural matrices, transform and become linked to depth, substance, mass and thickness (Papapetros, 2013). The demarcation of the essential and inessential is blurred, and the perception of ornament as dangerous during earthquakes is subverted. This paper focusses on material mediation and points to new ways of interrogating the materiality and functionality of surface and places over time.

We present in this article a discussion about gestures produced from the childhood entry in the interface with the experience of school time. It is a discussion woven inside the center for studies and research in education in particular, the times group of the faculty of education of the federal university of Juiz de Fora/MG. Throughout history, time has been discussed in various ways and still is, as well as childhood, conceptually constructed as a result of social, political, religious, and cultural influences. In the attempt to "start thinking", we ask ourselves about what theoretical formulations have been based on childhood at the interface with school time in the field of education? We defend the central thesis that childhood, in a western cut, has been presented in productions still as social time. It is a recent movement to consider childhood as an event, experience, as opposed to the idea of childhood as the stage of life. As a result, considering infancy related to the tension between social time and time as intensity of the present, implies the need for pedagogical gestures that think this tension and, thus, consider the children of the current, narrowing their relations with the school, with knowledge and with life. To enlighten the issues sewn from our concerns, we chose authors such as Agamben, Leal, Bakhtin/Volochinov, Kohan, Vieira, Bento and Meneghel, Kramer, Borba, who focused on childhood and education. In order to problematize the time category, we dialogued with St. Augustine, Oliveira, Marques C. and Marques L, Skliar. The reading of our interlocutors and our listening with/to the school could subsidize the thought that we can invent ways not only imagined as possible with the perspective of reflecting time, childhood, experience and school on other bases. The interrogation, not the conviction, enables the sense of knowledge in the materiality of our practices, produced inside/outside the university. These are underprivileged subjects in curriculum matrices and disciplines that address the issue of children, their childhoods and temporalities.

In this paper, wave vibration analysis of axially loaded bending-torsion coupled composite beam structures is presented. It includes the effects of axial force, shear deformation, and rotary inertia; namely, it is for an axially loaded composite Timoshenko beam. The study also includes the material coupling between the bending and torsional modes of deformations that is usually present in laminated composite beam due to ply orientation. From a wave standpoint, vibrations propagate, reflect, and transmit in a structure. The transmission and reflection matrices for various discontinuities on an axially loaded materially coupled composite Timoshenko beam are derived. Such discontinuities include general point supports, boundaries, and changes in section. The matrix relations between the injected waves and externally applied forces and moments are also derived. These matrices can be combined to provide a concise and systematic approach to vibration analysis of axially loaded materially coupled composite Timoshenko beams or complex structures consisting of such beam components. The systematic approach is illustrated through numerical examples for which comparative results are available in the literature.

A unique feature of fiber-reinforced composite materials is that it allows structural tailoring for favorable dynamic performance, due to the directional nature of composite materials. The directional nature causes material coupling, which results in coupled vibrational modes and complicates dynamic analysis. Most of the up-to-date composite structure related dynamic studies focus on free vibration analysis. In this paper, the local wave transmission and reflection characteristics at various discontinuities are studied first. Such discontinuities include general point supports, boundaries and change in sections. The matrix relations between the injected waves and externally applied forces and moments are also derived. By assembling these matrices, both free and forced vibration responses of materially coupled composite Euler–Bernoulli beams are obtained. The wave-based vibration analysis approach is found concise and systematic. Numerical examples are given.

The present study aims to bring into light reflective dialogues over child development from the contributions brought by cultural-historical psychology and critical-historical pedagogy in the field of early child education. The bibliographic-analytical research supports its analyses in the epistemology of the dialectical-historical materialism when the human development conditioned to the real circumstances of existence is understood. The thematic categories found in the analyzes were the periodization of child development and the organization of its teaching practices, which restated that the historical totality permeated by the conditions of life and education are determining factors for psychic development. As consequence, it was possible to conclude that the pedagogical treatment based on the theoretical matrices presented for early child education, proposes a break of the naturalist conception, emphasizing the need for pedagogical intentionality based on the periodization of development.

The fundamental study is dedicated to the reflexive justification of the logic-content architectonics of concenters in methodology – philosophical and philosophical-psychological, which establish the thematic-conceptual integrity of the structure and content of the final (fifth) volume of the author’s anthology “System of Modern Methodologies” (2015, 2021), intended for applicants of the third (educational and scientific) level of training from the academic training of philosophy doctors in various specialties. The main idea of the mutual rational and cultural enrichment of both considered sciences is their essential dialectical interpenetration, when psychology will be able to solve its own key problems and the most difficult tasks only by using the latest achievements of philosophical methodology, instead, the latter will be able to get out of the objectified in the texts, a meaningfully distilled and personally detached state only under the conditions of using the productive possibilities of psychology as a field of humanities and, first of all, as an all-encompassing sphere of thought activity and in this way will discover its own freedom-practice – a co-vital, thought-communicative, wisdom-giving methodology. The object of scientific construction is the architectural-concentric organization of methodological works of leading thinkers of the past and present in two thematic directions: a) fundamentals and prospects for the development of philosophical methodology and b) innovative means and heuristic resources of professional methodology, which represent the binary complementarity of multi-circle formations with common centers. These complexly structured formations constitute a vast subject field of realized thinking-activity with inseparable poles of materiality, namely, the world of methodology as the possibility of expanded consciousness, which is justified by I. Kant’s transcendental methodology, and the sphere of methodology as the reality of its living existence, which presents an exceptionally thorough methodological study of the historical significance of L. S. Vygotsky’s psychological crisis. From the specified poles-focuses peculiar thematic-content circles (texts) of different cultural importance depart. Thus, on the one hand, six methodological centers of an increasingly expanded format of worldview action are highlighted. These are clearly categorized works: J.-P. Sartre and M. Heidegger’s works about the essence of humanism, which were made in the realm of existential direction, but in different dimensions and styles of philosophizing; M. O. Berdyaev’s works about philosophical truth and intellectual truth, but with an amendment to the paradoxical and organic nature of lies; M. M. Bakhtin and O. Ye. Samoilov’s works about a single and exceptional being-event as a way of human presence in the event architecture of a real act and, accordingly, about dialogic positioning in relation to the same object of understanding in the form of posing a theoretical problem, and about the use of ideas as a means of thinking; I. Lakatos’ works on the philosophical insight into the history of science and its well-known rational reconstructions with a focus on the advantages of the authors’ methodology of research programs; our works (A. F.) on meta-theoretical mosaic of the life of consciousness and methodological reconstruction of the system-thought-activity approach to its understanding as an attributive way of human essentiality and as a quasi-objective reality of the newest methodology; and in conclusion, we presented for the first time the newly created categorical matrix of vitacultural methodology as a canonical form of methodology in general, which constitutes the newest, philosophically oriented and rational-humanitarian worldview map of the latest methodological knowledge and, in the case of its skillful application, turns into a powerful tool of professional methodology. On the other hand, the philosophical and psychological content of the six (including the thematically relevant afterword) methodology concenters, which symbolize the gradual expansion of circles of a number of fundamental works, is clarified: S. L. Rubinstein and M. S. Huseltseva’s works on the essence of the principle of creative self-activity, which indicates a way to solve one radical problem – the relationship between objective existence and the subject of consciousness, and about the real achievements of the century-long development of the subject-activity approach in the succession of his (S. L.) three periods methodological creativity: neo-Kantian, Marxist, and anthropological (existential); H. P. Shchedrovytskyi and A. V. Furman’s works about intellectual sources, basic concepts, categorical means, system foundations, reproductive and activity schemes, logical principles, organizational norms and invariants of the multi-conscious positioning of the general theory of activity, as well as about the results of reflexive and practical reconstruction of this theory according to the logic of the ever-growing methodological reflection and with the help of meta-methodological optics constructed by the author, which made it possible to update the existing mosaic of ideas and themes, concepts and concepts, foundations and principles, ideas and constructs, concepts and categories, thinking schemes and models, matrices and paradigms; our development of multi-parameter models of methodological optics of classical, non-classical and post-classical scientific rationality as versatile tools of thinking; Yu. I. Yakovenko and O. Ye. Furman’s works about the urgent problems of the emergence of the methodology of social and humanitarian sciences in two aspects – about the occurrence of the unpleasant fact of methodological trauma and the conditions for overcoming it, and about the methodologically expedient enrichment of the conceptual and terminological field of the relevant categories of space and time in the dialectical complementarity of induction and deduction methods based on the author’s theory of innovative and psychological climate in organizations; H. P. Shchedrovytskyi and A. V. Furman, and O. Ye. Furman’s works about the prospects for the co-mobilization of epistemological and reflexive-interpretive resources for the development of psychology and methodology and about an alternative to the scientific-objective understanding of psychology as a universe of human co-vitality and therefore as a special worldview based on the four-stage logic of establishing a strategy of psychological thinking; the author’s work on the multi-source argumentation of the emergence in the near future of an exceptionally popular profession of a methodologist, who will have an expanded horizon of the ideal materiality of consciousness in its special environment – the uniquely self-organized reality of methodological thinking, which enables constantly renewing reflexivity and perfect methodology in thought and action. As a result, it is concluded that the advent of the methodology runs along a so far unexplored highway course of cognition, design, scripting and creation of local oases of modular-developmental space-time of motivated existence of descending, transcendentally harmonized and functionally interrelated, at least four substantial realities of the individual or team realization of life: awareness – reflection – thinking – reasoning.

RESUMO Este ensaio objetiva analisar os limites das propostas gnosiológicas frente à contribuição da ontologia para o desenvolvimento do conhecimento e, em especial, para o conhecimento administrativo. Assim, procedemos uma análise da argumentação que consideramos ter produzido maior impacto na produção de conhecimento no campo administrativo brasileiro na atualidade, o "Círculo de Matrizes Epistêmicas" de Ana Paula Paes de Paula (2016). Partimos da apreciação das categorias de ontologia e gnosiologia buscando delimitá-las e confrontá-las para que pudéssemos contextualizar a Guerra Paradigmática que engendra a tese das matrizes. A análise nos mostra que a noção de “incompletude cognitiva” representa um estímulo para o avanço do conhecimento, como bem apontou a autora, contudo a solução proposta, os círculos epistêmicos, são incapazes de derruir a cisão entre os interesses técnicos, práticos e emancipatórios, pois mantém os cortes nos fenômenos sociais e opera gnosiologicamente, sendo fruto da construção da razão a partir de seus interesses. Como conclusões, recuperamos o estatuto ontológico fundante do ser social contrapondo a tradição filosófica habermasiana frente à apreensão ontológica materialista marxiana no intuito de avançar na produção do conhecimento ao direcionar os esforços à primazia do objeto, isto é, na realidade das relações sociais apreendidas em sua totalidade.

Il presente contributo si pone l'obiettivo di combinare l'analisi dei cambiamenti urbani generati dalle dinamiche di transizione socio-economica con lo studio delle trasformazioni di spazi industriali e l'emergere di segni e significati riconducibili ai nuovi paesaggi dell'innovazione. Partendo dagli approcci evolutivi applicati in campo geografico e adottando alcune chiavi di lettura di matrice storico-culturale elaborate dalla letteratura sul paesaggio, il lavoro ricostruisce la storia dei processi di industrializzazione, di abbandono e di recupero che hanno riguardato tre aree industriali, situate in contesti urbani di piccolee medie dimensioni della provincia di Pisa, e la loro trasformazione in luoghi dell'università, della cultura, dell'imprenditorialità high-tech. Oltre alla trattazione dei contenuti progettuali e del ruolo dei soggetti convolti, l'articolo mira ad evidenziare le nuove forme di materialità collegate ai paesaggi dell'innovazione e le interconnessioni con le tendenze di sviluppo post-fordista e le strategie promosse a livello locale.

O objetivo desse trabalho é discorrer acerca de algumas diferenças epistemológicas estruturais entre a linha crítica da Escola de Frankfurt e a crítica filosófica de Marx em considerações de caráter introdutório e como tais diferenças de análises filosóficas entre marxistas e frankfurtianos inauguraram diferentes matrizes de pensamento nos processos de apreensão e conceituação da modernidade e de seus enquadramentos. Como base dos procedimentos metodológicos foi adotado um estudo bibliográfico. Os estudos nesse trabalho foram envidados por meio da abordagem dissertativa-argumentativa do materialismo histórico-dialético. O recorte ao materialismo histórico-dialético aqui foi estabelecido a partir de seus fundamentos como teoria social de análise da realidade pela qual a dinâmica de estudos, interpretação nas investigações não separa o sujeito que reflete filosoficamente do objeto social de análise. Isto em um determinado situacionamento histórico e em um processo de mobilização crítica de si e para com um coletivo; sob o propósito de desvelar contextualidades políticas que determinam consciências. Os estudos foram referencializados fundamentalmente em Marx (2002; 1998; 1983) e em Adorno (1995). Como principais resultados essa produção levanta que o fim de “metanarrativas” em função de que politicas formativas de afirmação de diferenças e de diversidades/identidades — por transcenderem as relações intersubjetivas em função de suas complexidades — não são suficientemente capazes de aportarem uma nova era no tempo histórico das necessárias transformações estruturais ou de estruturas de transformações de realidades sociais por não considerarem — pela totalidade — a realidade material e concreta na qual estamos todos envolvidos/inseridos.ABSTRACTThe purpose of this paper is to discuss some structural epistemological differences between the critical line of the Frankfurt School and Marx's philosophical critique in introductory considerations and how such differences of philosophical analysis between Marxists and Frankfurters inaugurated different matrices of thought in the processes of apprehension and conceptualization of modernity and its frameworks. A bibliographic study was used as a basis for the methodological procedures. Another guiding contribution of the studies in this work was made through historical-dialectical materialism. The clipping to historical-dialectical materialism here was established from its foundations as social theory of analysis of reality by which the dynamics of studies, interpretation in investigations do not separate the subject that philosophically reflects the social object of analysis. This in a certain historical situation and in a process of critical mobilization of oneself and towards a collective; under the purpose of revealing political contextualities that determine consciences. The studies were fundamentally referenced in Marx (2002, 1998, 1983) and in Adorno (1995). As the main results, this production raises the point that "metanarratives" are no longer capable of bringing about structural transformations or structures, because of the fact that formative policies of affirmation of differences and of diversity / identities - transcending inter-subjective relations in function of their complexities of transformations of social realities for not considering - for the totality - the material and concrete reality in which we are all involved/inserted.

Malaysia ranks third in the world in terms of carbon emissions, with an average annual rate of 4.7 percent. There is a strong need to understand the challenges and motivations for energy consumption change at the individual level. This study aims to investigate the relevant factors affecting Malaysian individual energy consumption behavior towards energy sustainability using the multi-criteria decision-making methodology of the Analytic Hierarchy Process (AHP). The data were collected from 121 experts using a purposive sampling technique. A framework is developed by assigning weight to the selected factors and sub-factors based on their relative importance in pairwise comparison matrices. The results showed that there were five main factors influencing individual energy consumption behavior in Malaysia, where education was ranked as the top priority, followed by institutions, social values and norms, social structure, and lastly, lifestyle. There were also 16 relevant sub-factors ranked from top priority to least priority (environmental concern, ecology knowledge, energy policy, environmental consciousness, energy tariff, energy efficient technology, morals, social class, location, culture, ethics, choice of lifestyle, personal materialism, gender, ethnicity, and spirituality). Policymakers will be in a better position to design intervention strategies for energy sustainability through energy policy if they understand individual consumption behavior.

Internal audit is an important management function that covers accounting, financial analysis, and control, compares and evaluates the entity’s actual result achieved and its goals and objectives. Internal audit regularly monitors activities of all control targets, identifies the reasons for deviations from standards, fluctuations from the objectives set for a particular target, to promptly remedy any identified violations. Most of the standards on external audits can be applied to internal audits, for example, those relating to audit planning, the concept of audit risk, assessing the impact of internal control on the reliability of financial statements and others. A distinctive feature of an internal audit standard is that it contributes to the effective management of a company or a group of companies. This paper describes the methods for the internal audit of settlements in the corporate system. The above method will allow verifying the compatibility of analytical and synthetic accounting data, as well as the correlation between indicators reported in different financial reporting forms, at the initial stage and in accordance with the objectives set for any control item of internal audit. Their incompatibility can be indicative of inaccuracies in the reported data. Therefore, if necessary, a 100% check of statements should be conducted by breaking down summary indicators into individual ones. Moreover, the proposed model, made in the form of a chess table, allows to accelerate internal audit, determine the main methods and procedures for its implementation, establish a group of people directly or indirectly related to the identified inconsistencies, and determine the amount of material damage inflicted on entities or individuals. The materiality of errors should be quantitively and qualitatively assessed. For the quantitative assessment, the auditor should compare the errors found and the degree of materiality established at the planning stage. For the qualitative assessment, the auditor should rely on his/her own practical experience and knowledge. When analyzing the errors discovered by the audit, it is necessary to determine the degree of their influence on the reliability of the accounting (financial) statements. The list of audited documents, identified errors, and violations, as well as the auditor’s opinion based on the findings made during the audit, should be recorded in the working documents. Based on the goals, the work done to collect evidence, the matrixes filled out in the table and their analysis, the internal auditor can make a preliminary summary of the results of the internal audit and determine the matters that should be reported in his/her opinion. By applying this method for internal audit of settlements in corporate systems, the degree of compliance with the accounting standards and reporting rules can be determined. The advantage of this technique is that the number of control items is not limited.

El presente trabajo discute esenciales fundamentos históricos, antropológicos, económicos e ideológicos del modo de producción de conocimiento a partir del modo de producción de vida general del ser humano, a fin de cuestionar las matrices de la hegemonía epistemológica racionalista de la modernidad capitalista, que ancla su razón de ser en una estructura económico-política dominante que destruye material e intelectualmente al Otro para construirlo como objeto dominado y de conocimiento, lo cual se traduce en el posicionamiento centenario de una dicotomía jerárquica conocimiento/”saberes ancestrales”, y realiza, finalmente, algunas sugerencias respecto de la incorporación de los denominados saberes ancestrales en la educación ordinaria. Con base en las premisas críticas del materialismo histórico de Karl Marx y la filosofía y la ética de la liberación de Enrique Dussel, entre otros, se apunta brevemente la necesidad de replantear el problema de la validación de todo saber o conocimiento en la vida, lo cual implica subvertir las bases epistemológicas de las diversas disciplinas con base en un diálogo teórico-práctico intercultural en equidad, y los fundamentos económicos, éticos, políticos e ideológicos que nutren tales bases y que destruyen, invisibilizan, discriminan e instrumentalizan las producciones materiales e intelectuales contrarias o contradictorias al statu quo del capital. AbstractThis paper discusses essential historical, anthropological, economic and ideological foundations of the mode of production of knowledge from the general mode of production of life of the human being, in order to question the matrices of the epistemological rationalist hegemony of capitalist modernity, which anchors its raison d'être in a dominant economic-political structure that materially and intellectually destroys the other in order to construct it as a dominated and knowledge object, which translates into the centenary positioning of a hierarchical knowledge/"ancestral knowledge" dichotomy, and finally makes some suggestions regarding the incorporation of so-called ancestral knowledge into ordinary education. Based on the critical premises of Karl Marx's historical materialism and Enrique Dussel's philosophy and ethics of liberation, among others, the need to rethink the problem of the validation of all knowledge or knowledge in life is briefly pointed out, which implies subverting the epistemological bases of the diverse disciplines based on an intercultural theoretical-practical dialogue in equity, and the economic, ethical, political and ideological foundations that nourish such bases and that destroy, invisibilize, discriminate and instrumentalize the material and intellectual productions contrary or contradictory to the status quo of capital.

Scientific natural science, which had been established in European culture since the mid-17th century, began to transmit samples of scientific knowledge into the field of studying social reality. Until the 19th century, the only mental form of reflecting this reality was “primary history,” as Hegel defined it, i.e. tradition of historiography coming from Herodotus. This tradition received its design, oriented towards the field of scientific rationality, from the German historian Leopold von Ranke: to show “how it really was” (wie es eigentlich gewesen). Its social function is the formation of national historical memory. But methodological reflection at the turn of the 19th and 20th centuries revealed, as it seemed to it, two radical differences between “primary history” and other “sciences of culture” from natural science. In this regard, the categories of “values” and “understanding” were emphasized. The presence of these categories in the foundations of any science determines its specification as a humanitarian science. The first attempts to transfer certain aspects of the disciplinary matrices of natural science to the sphere of social science are associated with the names of Kant and Marx. Both attempts were unsuccessful. But, unlike Kant’s, the “materialist understanding of history” found its supporters and successors. Its main error is the unlawful direct transfer of the semantic content of the category “matter”, as it developed in natural science (the relationships of things), to the relationships between people endowed with consciousness. The addressee of social sciences are cultural forms, the existence of which has an objective status of existence, but relative to the individual consciousness of acting people. These are, for example, social institutions. The humanities deal with meanings, the existence of which is determined by systems of social communications.

PT. A história do estatuto documental da visualidade no jornalismo enfrenta uma tensão constante. Cada emergência de novas tecnologias de produção de imagens e seu impacto nos sistemas de crença costuma vir acompanhada de uma reabertura das interações entre os campos da arte e jornalismo. Nas últimas décadas, esse fenômeno se reflete de maneira especialmente inventiva nos campos do jornalismo gráfico (ou jornalismo ilustrado). O artigo propõe um movimento interdisciplinar ao explorar o campo do jornalismo visual a partir do conceito de grafiação (Marion) proveniente dos estudos de quadrinhos. Um primeiro momento será dedicado à intersecção entre jornalismo e visualidades, em especial os atravessamentos possíveis entre os campos de estudos do jornalismo visual e o campo de estudos dos quadrinhos. Em seguida, se debruça sobre o conceito de Marion, que aborda aspectos da materialidade da representação gráfica, instâncias de enunciação visual e seus efeitos no espectador-leitor. E finalmente, discute essa matriz conceitual a partir de exemplos concretos publicados em grandes veículos jornalísticos produzidos por quatro autoras contemporâneas que produzem jornalismo desenhado: Mona Chalabi, Susie Cagle, Julia Rothman e Wendy MacNaughton. Seus trabalhos evidenciam, de certa maneira, um retorno ao jornalismo ilustrado dominante antes do advento da fotografia, parte de uma tendência crescente em que a instância de enunciação gráfica é cada vez menos transparente e mais evidente, abrindo espaços para abordar a factualidade a partir do traço e gestos do desenho e de relatos e narrativas mais pessoais. O conceito de grafiação, explorado aqui contribui enquanto ferramenta metodológica e permite abordar esse gesto do desenho como construção de um estilo gráfico capaz de produzir subjetividade e engajamento na esfera de leitura. *** EN. The history of the documentary value of visuality in journalism is marked by continuous tensions. The emergence of a new image-producing technology, with its impact on belief systems, is usually accompanied by renewed interactions between the fields of art and journalism. Over the last few decades, this phenomenon has manifested itself in a particularly inventive way within graphic journalism (or illustrated journalism). This article explores the field of visual journalism through an interdisciplinary approach, drawing on the concept of graphiation (Marion), which originated in comics studies. We begin by looking at the intersection between journalism and visuality, and in particular at possible intersections between the fields of visual journalism and comics. Marion's concept is then examined, focusing on the materiality of graphic representation, the instances of visual enunciation and their effects on the viewer-reader. Finally, we examine this conceptual matrix using specific examples of graphic journalism, published in major journalistic media and produced by four contemporary authors: Mona Chalabi, Susie Cagle, Julia Rothman and Wendy MacNaughton. Their work suggests to some extent a return to the illustrated journalism that prevailed before the age of photography, in a rising movement where the instance of graphic enunciation is less and less transparent and more and more obvious. This opens up new possibilities for approaching factuality through the stroke and gestures of drawing, with more personal narratives and narrative devices. The concept of graphiation explored here constitutes a methodological tool that enables us to approach the gesture of drawing as the construction of a graphic style capable of producing subjectivity and engagement in the sphere of reading. *** FR. L’histoire du statut documentaire de la visualité dans le journalisme est marquée par des tensions constantes. À chaque fois qu’émerge une nouvelle technologie de production d'images, avec son impact sur les systèmes de croyance, elle s’accompagne généralement d’une réouverture des interactions entre les domaines de l'art et du journalisme. Au cours des dernières décennies, ce phénomène s'est manifesté de manière particulièrement inventive au sein du journalisme graphique (ou journalisme illustré). Cet article se propose d'explorer le domaine du journalisme visuel selon une démarche interdisciplinaire, en partant du concept de graphiation (Marion), issu des études sur la bande dessinée. Dans un premier temps, nous nous intéressons à l'intersection entre journalisme et visualités, et en particulier aux croisements possibles entre les champs d'études du journalisme visuel et de la bande dessinée. Nous nous penchons ensuite sur le concept de Marion, qui touche à la matérialité de la représentation graphique, aux instances d'énonciation visuelle et à leurs effets sur le spectateur-lecteur. Nous examinons enfin cette matrice conceptuelle à partir d'exemples concrets de journalisme dessiné, publiés dans de grands médias journalistiques et produits par quatre auteures contemporaines : Mona Chalabi, Susie Cagle, Julia Rothman et Wendy MacNaughton. Leur travail marque d'une certaine manière un retour au journalisme illustré qui prévalait avant l'avènement de la photographie, dans un mouvement croissant où l'instance d'énonciation graphique est de moins en moins transparente et de plus en plus évidente, ouvrant de nouvelles possibilités pour aborder la factualité à partir du trait et des gestes du dessin, avec des récits et des dispositifs narratifs plus personnels. Le concept de graphiation exploré ici constitue un outil méthodologique qui nous permet d'aborder ce geste du dessin en tant que construction d'un style graphique capable de produire de la subjectivité et de l'engagement dans la sphère de la lecture. *** ES. La historia del régimen documental de la visualidad en el periodismo se enfrenta a una tensión constante. Cada aparición de nuevas tecnologías de producción de imágenes y suimpacto en los sistemas de creencias suele ir acompañada de una reapertura de las interacciones entre los campos del arte y el periodismo. En las últimas décadas este fenómenose ha reflejado de forma particularmente inventiva en el campo del periodismo gráfico (o periodismo ilustrado). El artículo propone un movimiento interdisciplinar al explorar elcampo del periodismo visual utilizando el concepto de grafiación (Marion), proveniente de los estudios sobre el cómic. Un primer momento se dedica a la intersección entre periodismo yvisualidades, en particular a los posibles cruces entre los campos de los estudios del periodismo visual y el campo de los estudios del cómic. A continuación, se centra en elconcepto de Marion, que aborda aspectos de la materialidad de la representación gráfica, instancias de enunciación visual y sus efectos en el espectador-lector. Por último, discute estamatriz conceptual a partir de ejemplos concretos publicados en medios de comunicación importantes por cuatro autoras contemporáneas que hacen periodismo gráfico: Mona Chalabi,Susie Cagle, Julia Rothman y Wendy MacNaughton. Sus trabajos muestran, en cierto modo, una vuelta al periodismo ilustrado dominante antes de la llegada de la fotografía, parte de unatendencia creciente en la que la instancia de enunciación gráfica es cada vez menos transparente y más evidente, abriendo espacios para abordar la facticidad a partir del trazo ylos gestos del dibujo y de relatos y narraciones más personales. El concepto de grafiación explorado aquí contribuye como herramienta metodológica y permite abordar el gesto dedibujar como construcción de un estilo gráfico capaz de producir subjetividad y compromiso en la esfera de la lectura. ***

This work is the result of the master's research, "Machines and Emotions in Art". By the machines, the intermediaries of technology emerged, by the emotions, the biological and human semantic complexities came up, created a labyrinth for the development of the theoretical research. However, it was only the artistic processes that brought the flexibility to connect the reflections studied in the theories, from such different fields of knowledge, and resulted in the exhibition the "Senhora do Balé”, 2019. In Brazilian popular culture the Yoruba word "Balé" refers to cemeteries and/or the cult of the dead. The title of the exhibition is related to Iansã, orixá lady of the winds and storms and who takes care of the disembodied souls. The Orixás are deities, saints and gods, who relate the forces of nature and human characteristics and are present in the Brazilian religions and myths of African matrices, such as Candomblé and Umbanda. The orixas are the defenders of the minds and have their origins in the Yoruba people, originally from western Africa. Their stories, origins, and myths have many meanings, for being present in different places, families and traditions. Besides Iansã, the orixás are approached in the materiality of the works, with the use of iron, an element of Ogum, orixá of technology. These artworks are a metaphysical relationship which approximated machine graveyards with the human relationships with their ancestors. The initial objectives of the proposition were to elaborate an inventory of artistic works that presented machines with an anthropomorphic character, as in the artistic works of the artist Zaven Parè. but before arriving at this approximation of the machine as a human form and considering the whole elaborated path, a type of machine stood out, the machine tools, and along with them, human relations with tools. and evaluating these tools, their materiality, found in different fields of everyday life, the idea of creating machines was synthesized into elements of tools. In this way, the artworks were proposed as being machines in a metaphorical way. They worked interactively in a direct way or only through the shadows of the interactors, without using large motors or very complex automatic systems. It was assumed that emotions are imbricated in levels that a machine can develop, in the possible narratives, considering the faculty of design as the link between human creation and the coexistence with technical devices. To this end, objects that are machines and that are works of art were projected, transforming the theoretical research into an artistic work, into narratives, into poetry, into art, which permeates a daily experience that was reflected in the gallery, populated with objects, machines, shadows and lights. This work is full of paradoxes, because the scientific universe does not allow artistic experiments so easily. Thus, this presentation brings a descriptive memorial of the creation of the artworks/machines that make up the exhibition and that was the result of theoretical research, but also of the everyday life of the studio.

Presently, scientists and researchers are in an endless quest to develop green, recyclable, and eco-friendly materials. Natural fibre reinforced polymer composites became popular among materialists due to their lightweight, high strength-to-weight ratio, and biodegradability. However, all-natural fibre reinforced polymer composites are not biodegradable. Polymer matrices like poly-lactic acid (PLA) and poly-butylene succinate (PBS) are biodegradable, whereas epoxy, polypropylene, and polystyrene are non-biodegradable polymer matrices. Besides biodegradability, PLA has been known for its excellent physical and mechanical properties. This review emphasises the mechanical properties (tensile, flexural, and impact strengths) of natural fibrereinforced PLA composites. Factors affecting the mechanical properties of PLA composites are also discussed. It also unveils research gaps from the previous literature, which shows that limited studies are reported based on modeling and prediction of mechanical properties of hybrid PLA composites reinforcing natural fibres like abaca, aloe vera, and bamboo fibres.

La revolución digital y la brecha cognitiva que trae consigo están transformando la mediación social, económica y culturalmente, generando nuevos riesgos y desafíos. La corriente de pensamiento conocida como aceleracionismo sugiere que, en lugar de resistirse al avance tecnológico capitalista, se debería acelerar su ritmo de implantación para materializar con la mayor rapidez cambios significativos en el sistema socioeconómico. En este contexto, el conocimiento y la inteligencia se han convertido en recursos fundamentales para la economía contemporánea, dominada por el capitalismo cognitivo, una versión del capitalismo tradicional basada en la producción y distribución de bienes y servicios relacionados con la información, la tecnología y la creatividad. En contraposición a esta narrativa de la innovación, se propone una ecología política de la comunicación por la que la información y el desarrollo tecnológico se consideren bienes públicos globales en lugar de meros productos de consumo, y se plantean nuevos derechos que garanticen la plena ciudadanía comunicativa ante la era del big data y la inteligencia artificial.

Este documento presenta un análisis sobre discapacidad, inclusión social, igualdad, diferencia desde distintos paradigmas de aproximación a la realidad social de las personas con discapacidad. A partir de los planteamientos de Díaz (1), se hace una reflexión de la discapacidad desde los puntos de vista especialista, materialista y posmodernista; de la comprensión y aplicación de los conceptos de inclusión y equidad usados cotidianamente por las entidades en sus políticas, planes, programas y proyectos. La postura de diferentes organizaciones, partiendo de los paradigmas liberal, marxista y postestructuralista, permite entender desde cuáles concepciones se construyen las propuestas de acción. Finalmente, se ordenan las respuestas sociales según el planteamiento de Avaría (2) a partir de las matrices culturales de sobreprotección y esfuerzo; las alternativas postuladas por Santos (3) y Díaz (1) quienes destacan la diversidad y el reconocimiento de la diferencia como una forma de inclusión y de libertad recuperando el papel protagónico de los sujetos con discapacidad, su entorno local y el estado.

En El actor como productor: hacia un análisis materialista de la actuación en Buenos Aires (2020), Sandra Ferreyra y Martín Rodríguez se valen de la categoría de “autor productor” de Walter Benjamin para pensar -en función de esa relación singular entre la materialidad del cuerpo y la producción de sentidos- aspectos de la actuación en Buenos Aires que encuentran un correlato actual en lo que Alejandro Catalán (2001) denomina “Producción de sentido actoral”. En líneas generales, hace referencia a un sistema de actuación específico reconocible en el campo teatral argentino que supone la concepción de una teatralidad construida en y por el “actor productor”, indisolublemente ligada a una dirección. La misma tendrá por función definir y potenciar un lenguaje propio de la obra no ya en función de elementos preexistentes, tales como referentes textuales o voluntades extra escénicas, sino a partir del trabajo con los actores y las actrices afirmados en su nueva autonomía. A ese respecto, Catalán plantea el actor productor como aquella “voluntad escénica que, desde el más estricto interior de la situación de creación teatral, puede generar un sentido que se sostenga en la autonomía de su propia singularidad asumiendo como capacidad constitutiva la producción de devenir escénico” (p.17). Se trata, en definitiva, de un sistema de producción de sentidos centrado en un cuerpo de actuación que se arroja, fehacientemente, a la búsqueda de “actuar un lenguaje creado”. Por lo dicho, partiendo de la categoría de actor productor este trabajo busca echar luz sobre un modo de relación entre la praxis de actuación, el punto de vista y el punto de fuga en la instauración de la situación de creación que el sistema “producción de sentido actoral” establece.[1] Ahora bien, frente al avance inusitado de la cultura tecnovivial vuelta hoy un nuevo cotidiano, encontramos que la actuación ha podido abrirse caminos de formas inéditas, dando cuenta de su capacidad ubicua como, también, de cuestiones propias de la disciplina a seguir dilucidando ahora en virtualidad. Por este motivo, pondremos en primer plano el análisis y puesta en diálogo del seminario virtual titulado La forma presente (2020)[2] coordinado por Bernardo Cappa y asistido por Aníbal Gulluni en el marco de la Universidad Nacional de las Artes. Pondremos en consideración los modos de producción y recepción con los que convive propios del campo teatral al que pertenece y los ejes con los cuales buscamos entrar en relación. Conjuntamente, se relevará la experiencia docente transcurrida en el período anterior (2018 y 2019) en la cátedra de Actuación I del Departamento de Dramáticas (sede French) de la misma Universidad. Nuestro interés en esta cátedra reside, fundamentalmente, en la vinculación específica de su docente a cargo -desde la actuación y la dirección-, a la modalidad de actuación aquí planteada. En tanto “observadora participante”[3] (Taylor & Bogdan, 1984) inscribimos en esta instancia el acompañamiento procesual de los y las estudiantes en función de los objetivos y el cronograma de trabajo propuestos desde la cátedra -en condiciones de presencialidad y, también, en la instancia del seminario virtual producto de la emergencia sanitaria-. [1] El presente trabajo se constituye, en principio, a partir de una tesis doctoral en curso, la cual problematiza, en un sentido amplio, la “Producción de sentido actoral” como sistema de actuación específico. La investigación se inscribe, a su vez, en los proyectos denominados “Laboratorio, metodología y archivo en las mediaciones entre teoría y práctica: hacia una sistematización de las investigaciones en teatro argentino contemporáneo” (2021), “Producción, creación y documento como matrices de actuación de la escena porteña” (2020) y “Aproximaciones a una genealogía de la Producción de sentido actoral” (2018), todos ellos bajo la dirección de Martín Rodríguez en el Instituto de Investigación en Teatro del Departamento de Artes Dramáticas de la UNA. [2] Con carácter excepcional, este seminario tuvo lugar entre julio y diciembre de 2020, a razón de uno o dos encuentros virtuales semanales. [3] “Observación participante” define aquella situación en la cual el investigador interactúa con los sujetos en su contexto específico (Taylor & Bogdan, 1984). En lo particular, coincide con las funciones propias de adscripción -con tareas de investigación-.