Journal articles on the topic 'Materiality of facts'
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1
Ситникова and V. Sitnikova. "The criteria of Materiality in accounting." Auditor 1, no. 1 (February 25, 2015): 71–76. http://dx.doi.org/10.12737/12798.
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The necessity of determining the combination of criteria, not only the materiality of information, for the accounting of the individual facts of economic life and disclosures in the financial statements is proved in the article. Some possible ways of accounting policies for the recognition of the significant information provided
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Haubenreich, Jacob. "The Trail, the Archive, the Museum, and the Book: Confronting Materiality in Literary Studies." New German Critique 47, no. 3 (November 1, 2020): 141–78. http://dx.doi.org/10.1215/0094033x-8607647.
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Abstract This article examines the persistence of the notion of the immaterial text in literary studies, now decades into the so-called material turn. Digitization of manuscripts increasingly confronts us with the facts of textual materiality and material authorship, yet many scholars remain ill-equipped to engage these traces in order to expand the possibilities of textual interpretation. The journeys of Peter Handke’s notebooks serve as a case study on how to interrogate various definitions of text and methodological approaches that reinforce an understanding of texts as immaterial. This article thus elucidates the conceptual and methodological impediments to more comprehensively integrating materiality into interpretation; an uneasiness, for example, about approaching authorship—the process and agency of textual production—lingers despite resurrections since the Author’s “death” and more recent transdisciplinary retheorizations of agency. The article finally looks to reflections on materiality in another field, art history, to clarify the reasons that integrating materiality into interpretative criticism remains so difficult, so that the field might begin to move beyond these obstacles.
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FRY, ELINOR. "Legal Recharacterization and the Materiality of Facts at the International Criminal Court: Which Changes Are Permissible?" Leiden Journal of International Law 29, no. 2 (April 29, 2016): 577–97. http://dx.doi.org/10.1017/s0922156516000157.
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AbstractThe ICC's Regulation 55, which allows the Trial Chamber to modify the legal characterization of facts in the final judgment, has been used too often and too carelessly. Recharacterization must not exceed the facts and circumstances described in the charges, but material facts and their legal qualification are like communicating vessels; changing the latter affects the former (and vice versa). In their application of Regulation 55 to date, chambers have underappreciated this, treating cases as if they have blurry factual boundaries where material facts can be swapped, neglected, or created at will. This article is not a plea for abolition of Regulation 55, though, but explores which modifications are permissible, and finds that when comparing a change regarding the contextual elements or (sub)categories of crimes to a change regarding the mode of participation the latter is most problematic and often detrimental to the rights of the accused.
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Ситникова and V. Sitnikova. "Non-financial information in the accounting (financial) of organizations." Auditor 1, no. 3 (March 25, 2015): 77–78. http://dx.doi.org/10.12737/12770.
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The necessity of determining the combination of criteria, not only the materiality of information, for the accounting of the individual facts of economic life and disclosures in the financial statements is proved in the article. Some possible ways of accounting policies for the recognition of the significant information provided
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Pietz, William. "Material Considerations." Theory, Culture & Society 19, no. 5-6 (December 2002): 35–50. http://dx.doi.org/10.1177/026327602761899138.
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If Harr emphasizes that things become social objects only within particular storylines, Pietz makes the reverse point about the essential materiality of social relationships, especially contractual ones, e.g. as expressed in the legal history of the `material consideration'. Departing from a similar conception of the performative micro-reproduction of social order and the communicative objectification of social facts, he argues that a theory of forensic objects as social facts disrupts not only capitalist presumptions about economic objects as the sole origin of monetary value but also enlightenment conceptions of society as a sphere of consequential human action distinct from nature as the sphere of material causality. The material consideration is one such forensic object. A `material consideration' refers to an obscure but important social object that embodies the power to transform subjective promises into objective obligations and thereby establishes the social fact of legal liability. The failed attempt of liberal philosophers and jurists since the eighteenth century to conceive considerations as mere symbolic evidence of subjective moral intent rather as real enactments of social power demonstrates how difficult it is for modern social theory to articulate the idea of social materiality found in social facts such as considerations, at least as long as it sustains a strict separation between society and nature or between the intentional action of humans and the physical causality of material objects.
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Himawan, M. Hendra. "LIMBAH KERTAS DALAM PENCIPTAAN KARYA PATUNG POTRET DIRI : SIGNIFIKASI MATERIAL DALAM SENI RUPA." Acintya : Jurnal Penelitian Seni Budaya 14, no. 1 (June 22, 2022): 97–104. http://dx.doi.org/10.33153/acy.v14i1.4323.
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Abstrak : Signifikasi material membawa implikasi yang mendalam terhadap makna simbolik, konseptual, material dan empirik sebuah karya. Sebagai konsep estetika, materialitas mendudukkan posisi penting dalam formalisme khususnya pada aspek visual murni dan minat strukturalisme perihal konteks dan komunikasi seni. Mengikuti perkembangan wacana teori kritis yang mengakui relativias kebenaran, gagasan materialitas memberikan pendekatan teori seni yang berbasis pada waktu dan situasi. Gagasan terkait materialitas karya seni telah melampaui fakta materi fisiknya. Sebentuk akumulasi informasi yang relevan terkait keberadaan fisik karya, sejarah material, pengalaman personal seniman, benturan sosial, dinamika kerja studio, kecenderungan praktik dalam arus wacana sejarah seni, yang semuanya relevan dengan pengalaman estetis. Fisik karya seni, aspek-aspek yang dapat dirasakan dan diverifikasi oleh pemirsa menjadi pertimbangan pertama seniman. Selanjutnya, fisik karya yang diwujudkan akan berdampak pada konten, lebih lanjut lagi : makna. Makalah ini menguji sejauhmana pemanfaatan limbah kertas sebagai material penciptaan karya seni bersinggungan langsung dengan praktik penciptaan artistic dan dinamika internal subjek seniman.Keywords : Limbah kertas, material, patung potret The significance of the material brings a deep meaning to the symbolic, conceptual, material and empirical meaning of a work. As an aesthetic concept, materiality occupies an important position in formalism, especially in purely visual aspects and structuralism interests date context and art communication. Following the development of critical theory discourse that recognizes the relativity of truth, the notion of materiality provides a theoretical approach based on time and situation. Plants regarding the materiality of works of art have transcended the facts of their physical material. A form of accumulation of relevant information related to the physical existence of the work, historical material, the artist's personal experience, social, studio dynamics, practice trends in art history discourse, all of which are relevant to the aesthetic experience. The physicality of the work of art, aspects that can be enjoyed and enjoyed by the viewer are the first considerations of the artist. Furthermore, the physical work that is realized will have an impact on the content, furthermore: meaning. This paper examines the extent to which the use of paper waste as an art creation material is in direct contact with the practice of creating art and the dynamics of the artist's internal subject.Keywords : paper, material, portrait sculpture
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Atamanchuk-Angel, Valerii. "THE IDEALITY AND ITS RELATIONSHIPS WITH THE MATERIALITY AS A CERTAIN MULTIPLICATIVE OPERATION." Politology bulletin, no. 86 (2021): 24–35. http://dx.doi.org/10.17721/2415-881x.2021.86.24-35.
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The idea is the philosophical issue that needs rethinking. Prejudices similar to geocentrism have influenced and continue to influence the views of theologians and philosophers on «ideas. » Main objective the aim of the work is to summarize what is known about ideal objects, highlighting some fundamental and special properties of the ideal. Research (at the experimental level) of culture (in its broadest sense) allowed relying on facts by induction, by analogy and deduction, using the concepts and means of formalization of set theory, general algebra and mathematical analysis to identify a separate intangible component in cultural substance (fundamental fact), to assume the presence and negativity of the ideal component in living substance, to identify the epicenter of bio and cultural creativity — the Creator. The most important result is the separation of substance and energy of the ideal, the metamorphosis of substance (idempotency of the atom in living and cultural substances), the flow of energy (± entropy) and the evolution of the ideal (creation), as well as identifying the epicenter of bio and cultural creativity. We emphasize that so far at the atomic level. Despite the obvious facts, they did not receive a clear wording. Having received this formulation, they become important in the logical construction of various scientific disciplines and worldview systems. Our statements can be easily verified. Verification methods provide an opportunity to verify the findings. Further research in this direction is urgently needed.
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Tapia, Ruby C. "Profane Illuminations: The Gendered Problematics of Critical Carceral Visualities." PMLA/Publications of the Modern Language Association of America 123, no. 3 (May 2008): 684–88. http://dx.doi.org/10.1632/pmla.2008.123.3.684.
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Since 1978, the population of women prisoners in the united states has increased by four hundred percent. The number of women now living and dying in cells exceeds 200,000 (United States Dept. of Justice). They are without access to proper health care, without the children that many of them will lose permanently: they are without. These are stark details, obscene in their materiality. They are facts, but they are not the picture. The picture is impossible. Indeed, the picture is the problem.
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Castellanos, Daniela. "Revisiting Aguabuena Pottery-making Through Discontinuity." Interdisciplinaria Archaeologica Natural Sciences in Archaeology XII, no. 2 (December 30, 2021): 281–95. http://dx.doi.org/10.24916/iansa.2021.2.13.
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Discontinuity plays an important role in the social and material world of Aguabuena potters, a small rural community in the Colombian Andes. Drawing on long-term ethnographic fieldwork, I explore the changes in modes of production and gender division of work during the last decades of the twentieth century and the fractures in space, memory, and materiality to address discontinuities in ceramic production. The wheel and its transformations are taken as an important factor of these processes. Against the common trend in the archaeology of Colombia to see pottery-making as a static craft, rooted in an indigenous past, this article aims to revisit ethnoarchaeological and ethnographic data to argue how cracks and gaps, besides empirical facts, can be seen as complex analytical lenses through which to embrace ruptures and less linear narratives.
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Dutchak, Ruslan, and Mansur Mamanazarov. "INTERNAL CONTROL OF "BLIND SPOTS" OF ACCOUNTING AT INDUSTRIAL ENTERPRISE AS A FACTOR OF INCREASING THE STABILITY OF THE NATIONAL ECONOMY." Scientific Journal of Polonia University 29, no. 4 (June 18, 2018): 84–91. http://dx.doi.org/10.23856/2912.
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The essence of the problem of “blind spots” of accounting at industrial enterprises is investigated. The practical reasons for the appearance of “blind spots” of material resources accounting are revealed. The materiality threshold of such zones at industrial enterprises is established. The danger of the existence of “blind spots” in accounting and the need of internal control to combat them is explained. The methodology of internal control in the part of estimating and controlling the risk of false initial observation of economic operations with material resources has been improved. The process of internal control is supplemented by the procedure of elaboration of managerial decisions alternatives on such measures as saving surplus of material resources, expansion of primary accounting supervision, improvement of documentary processing of facts of economic operations with material resources, and compensation of deficit of material resources.
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Eder, Antonia. "Forensik und Fiktion. Zur Geschichte von Indizien zwischen Wahr-Werden und Wahrscheinlich-Sein." Sprache und Literatur 48, no. 1 (December 27, 2019): 29–55. http://dx.doi.org/10.30965/25890859-04801003.
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Abstract The ambivalent status of circumstantial evidence has been intensively discussed since the 18th century, in both fiction and forensics. (Forensic) evidence is both hermeneutic and material – a phenomenon of ambiguity: the conclusions to be drawn from clues are generated by an amalgam of enlightened promises of objectivity and the opaque materiality of the surface. According to the forensic and juridical hope associated with circumstantial evidence, neutral things do not lie, but show (evidentia) as pars pro toto the actual facts in nuce. Yet every fact, every thing remains tied back to a closing instance, to the investigative and hermeneutic conclusions of thought: this opens the operational field of literature. Poetic dynamics enable literature to simultaneously cope with indexed ambiguity and indeterminacy, both by producing them, and by reflecting on them by means of detective-investigative self-observation.
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Hakiki, Kiki Muhamad. "Hantu dan Bisnis Media; (Analisa Fenomena Tayangan Mistik di Media dengan Pendekatan Metode Komunikasi Terapan)." Al-Adyan: Jurnal Studi Lintas Agama 14, no. 1 (June 30, 2019): 95–114. http://dx.doi.org/10.24042/ajsla.v14i1.4682.
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The focus of this paper is to examine the phenomenon of the rise of mystical shows in the media - both electronic and print media with a communication science theory approach namely the "Uses and Gratifications Theory" theory initiated by Katherine Miller in her book "Theories of Media Processing and Effects". With this theory we will find out why a media broadcasts certain programs excessively, even though they are sometimes not very good in terms of improving the education of the audience or readers. From the results of the study found facts bring; First, this phenomenon arises due to the conditions of modern human crisis which prioritize the materiality and forget the spirituality; Second, wrong understanding of Islamic mysticism (Sufism); Third, there are still many Indonesian people who are on the line of poverty and ignorance that must be eliminated from the battle of the modern world
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Lustig, Jason. "‘Mere chips from his workshop’: Gotthard Deutsch’s monumental card index of Jewish history." History of the Human Sciences 32, no. 3 (May 27, 2019): 49–75. http://dx.doi.org/10.1177/0952695119830900.
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Gotthard Deutsch (1859–1921) taught at Hebrew Union College in Cincinnati from 1891 until his death, where he produced a card index of 70,000 ‘facts’ of Jewish history. This article explores the biography of this artefact of research and poses the following question: Does Deutsch’s index constitute a great unwritten work of history, as some have claimed, or are the cards ultimately useless ‘chips from his workshop’? It may seem a curious relic of positivistic history, but closer examination allows us to interrogate the materiality of scholarly labor. The catalogue constitutes a total archive and highlights memory’s multiple registers, as both a prosthesis for personal recall and a symbol of a ‘human encyclopedia’. The article argues that this mostly forgotten scholar’s work had surprising repercussions: Deutsch’s student Jacob Rader Marcus (1896–1995) brought his teacher’s emphasis on facticity to the field of American Jewish history that he pioneered, catapulting a 19th-century positivism to the threshold of the 21st century. Deutsch’s index was at an inflection point of knowledge production, created as historians were shifting away from ‘facts’ but just before new technologies (also based on cards) enabled ‘big data’ on a larger scale. The article thus excavates a vision of monumentality but proposes we look past these objects as monuments to ‘heroic’ scholarship. Indeed, Deutsch’s index is massive but middling, especially when placed alongside those of Niklas Luhmann, Paul Otlet, or Gershom Scholem. It thus presents a necessary corrective to anointing such indexes as predecessors to the Internet and big data because we must keep their problematic positivism in perspective.
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Denstedt, Shawn H. T., and Scott R. Miller. "Due Diligence in Disclosing Environmental Information for Securities Transactions." Alberta Law Review 33, no. 2 (April 1, 1995): 231. http://dx.doi.org/10.29173/alr662.
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Society's increasing awareness of and interest in environmental matters has had a direct effect upon the public offering process. New environmental laws impose increasing obligations upon a company, placing greater demands upon available capital and giving rise to increased concern about current or future environmental obligations. Similarly, the public's interest in, or perception of, the environmental performance of a company may significantly affect the company's ability to raise funds through such an offering. As a result, the disclosure of environmental information is of increased importance to the public, the underwriter, the issuing company and its officers and directors. The process of environmental disclosure is, however, complicated by a variety of factors. Environmental matters are not always easily identified or quantifiable and future environmental effects are difficult to predict. Given such imprecision, issues of materiality are likely to arise. As a result, both the issuing company and the underwriter must ensure that there has been a thorough and complete investigation of existing and potential environmental concerns in order to provide reasonable assurance that the disclosures that are made in the course of a due diligence review are true and that there are no omissions of material facts. This article discusses many of the concerns that arise with respect to environmental disclosure and provides practical examples of the methods and techniques that have been used to ensure "full, true and plain disclosure".
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Brichzin, Jenni. "Materializations through political work." Social Studies of Science 50, no. 2 (November 28, 2019): 271–91. http://dx.doi.org/10.1177/0306312719891626.
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This article investigates the opposition between politics and work in common political understandings by engaging with the materiality of politics in parliaments. It demonstrates the need for current research on politics to deal with problems similar to those faced by early laboratory studies investigating scientific practice. At the same time, the paper highlights a crucial difference between research on science and research on politics: The common understanding of politics appears to face an influential double bind, with truthful rationality on one side and democratic legitimacy on the other. In an effort to overcome this double bind, political work is introduced as a form of work that deals with transitions between matters of fact and matters of concern by materializing forceful ideas. Ethnographic research on four parliamentary levels in Germany retraces how political actors struggle to produce these forceful ideas, which have the ability to assemble groups and move people. By dealing with the plethora of vastly diverse matters of concern populating parliaments, parliamentary actors resort to rapid shifts between different work modes, namely the political game, the settling of issues, and political composition. Each of these modes engages differently with the main resources – the law, the positions of political opponents, scientific facts and narrations – to materialize political ideas and thus aims to shift the composition of reality.
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Kolesnik, O. "THE PATRIOTIC COMPONENT WITHIN THE EDUCATIONAL-TRAINING PROCESS OF TRAINING OFFICERS OF THE ARMED FORCES OF UKRAINE." Visnyk Taras Shevchenko National University of Kyiv. Military-Special Sciences, no. 1 (2019): 32–35. http://dx.doi.org/10.17721/1728-2217.2019.41.32-35.
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In the scientific article the components of the theory of education are revealed: content, principles, methods and regularities of educational, patriotic training of future officers in the system of military education of Ukraine in accordance with modern political realities. The patriotism of soldiers, their feelings of love for the Fatherland, embodied in serving its interests, is of fundamental importance for the development of the Armed Forces of Ukraine. The main goal of higher military education today is to facilitate the forming of an officer - a national patriot, a high-level professional in his business, who can independently put up and solve professional problems in the so-called society of risk.The methodological basis of the process of patriotic education of officers is the scientific theory of knowledge, which involves the unity of the historical and logical in the pedagogical process, the methodological analysis of didactic concepts, facts, phenomena in combination with the content of the methodology of training military officers, is the knowledge of the theoretical foundations of normative disciplines, the use of the cycle practical and tactical training. Objective point of this theory is recognition of objectivity and materiality of the surrounding world, its existence in constant motion, change and development, knowledge of the world and its laws. The basis of knowledge is the entire set of human practice, the means of human influence on nature and production relations.Key words: the theory of education of officers, patriotism, maintenance and principles of education, training of military personnel.
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Mendonça, Ligia Bahia. "Aurora Collegial: um jornal dos alunos do Colégio Anchieta." Revista de História e Historiografia da Educação 1, no. 3 (August 27, 2017): 140. http://dx.doi.org/10.5380/rhhe.v1i3.50678.
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Os periódicos escolares exerceram o papel de divulgadores e reforçadores das ideias e práticas de dadas instituições, ao mesmo tempo em que possibilita aos historiadores visitar e compreender aquela realidade. Este artigo investiga o jornal Aurora Collegial (1905-1922) produzido pelos alunos do Colégio Anchieta, à luz da História Cultural. Tomo o periódico como objeto e fonte de modo a poder historiar, através dos indícios do cotidiano escolar, valores, costumes e interesses que balizavam a educação jesuíta nos anos iniciais do século XX. Tratando o objeto/fonte na materialidade, reflito sobre as representações que difunde por práticas, formação religiosa e educação. A pesquisa pretende colaborar com os estudos sobre os periódicos escolares em instituições religiosas.Aurora Collegial: a journal of students of the Anchieta College. School journal shave played the role of disseminators and reinforcers of ideas and practices of certain institutions, at the same time that haveen abled historians to visit and understand such reality. This article investigates the Aurora Collegial periodical (1905-1922) produced by the students of Anchieta College, in the light of Cultural History. I take the periodical as na object and source of narrating facts, through the evidence ofeveryday school life, values, customs and interests that marked Jesuit education in the early years of the twentieth century. By treating the object / source in materiality, I reflect on the representations that spread through practices, religious formation, and education. The research intends to collaborate with the studies on the school periodicals in religious institutions. Keywords: Aurora Collegial; Jesuit education; School periodical.
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Meniuk, Daryna. "Newly discovered circumstances as a basis for review of a court decision in the civil process of Ukraine." Yearly journal of scientific articles “Pravova derzhava”, no. 33 (September 2022): 466–75. http://dx.doi.org/10.33663/1563-3349-2022-33-466-475.
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It is noted that the newly discovered circumstances are perceived mostly as legal facts that existed at the time of the trial and were essential for its proper resolution, but were not and could not be known to the court or interested parties, violated the rights and legitimate interests of individuals or legal entities, and being identifi ed after the entry into force of a court decision, and are grounds for their review in criminal, civil and commercial cases. However, in contrast to the newly discovered circumstances, which arose or changed only after the court decision and are not related to the claim in this case, and therefore could not be taken into account by the court in the decision, are new circumstances and may be grounds for making a new claim. It was also noted that the newly discovered circumstances provided for in paragraph 1 of Part 2 of Art. 423 of the Code of civil procedure of Ukraine, as legal facts, should be distinguished from the circumstances that have already been the subject of evidence in the case. At the same time, as these are circumstances that may infl uence a court decision, they must also be proved by a person who refers to such circumstances as a basis for reviewing a court decision that has entered into force. In contrast to this circumstance, the newly discovered circumstances specifi ed in paragraph 2; 3 Part 2 Art. 423 of the Code of civil procedure of Ukraine, are established by a court decision, i.e. are those that do not require proof. The legislator has determined the following conditions under which the court decision may be reviewed in accordance with paragraph 2 of Part 2 of Art. 423 of the Code of civil procedure of Ukraine: 1) the fact of providing knowingly incorrect expert opinion, knowingly false testimony of a witness, knowingly incorrect translation, falsity of written, material or electronic evidence; 2) the specifi ed facts are established by the sentence or the decision on closing of criminal proceedings and release of the person from criminal liability which, in turn, came into legal force; 3) these facts led to the adoption of an illegal decision in the case under review. Paragraph 3 Part 2 of Art. 423 of the Code of civil procedure of Ukraine, the newly discovered circumstances include the revocation of a court decision, which became the basis for a court decision to be reviewed. The conditions necessary for the review of a court decision on this ground are: 1) the direct impact of the court decision on another case on the court decision to be reviewed; 2) revocation of such a court decision. It is important in this newly discovered circumstance that there must be a certain material and legal connection between court decisions, so the facts established in one case must be essential for another. Thus, the newly discovered circumstances were considered as a category of civil procedural law. The newly discovered circumstances, in the current version of the Code of civil procedure of Ukraine, can be defi ned as essential grounds for the case to review the court decision, which the party became aware of after the court decision came into force. At the same time, materiality, as a sign of newly discovered circumstances, should be perceived as their ability to signifi cantly infl uence the motivational and / or operative part of the court decision. Uncertainty at the time of the case, as a sign of newly discovered circumstances, should be defi ned as establishing the objective impossibility of taking such circumstances into account when making a court decision, which, in turn, indicates the diff erence between new evidence and newly discovered circumstances. In addition to the general features, a set of conditions for each of the newly discovered circumstances, identifi ed by the legislator as grounds for reviewing a court decision that has entered into force, was also considered. Key words: newly discovered circumstances, review of court decisions, civil process.
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Marenych, Tetiana H., and Tetiana V. Kovalova. "A Systematic Approach to Essentiating the Professional Judgment of an Accountant." Business Inform 10, no. 537 (2022): 132–44. http://dx.doi.org/10.32983/2222-4459-2022-10-132-144.
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The purpose of the article is to study the essence of the concept of «professional judgment of an accountant» and the scope of its application based on the use of a systematic approach. The article emphasizes the important role of professional judgment of an accountant in reflecting a reliable idea of the financial condition and results of the enterprise’s activity, cash movement, providing useful financial information to internal and external stakeholders. The provisions of the current regulatory legal acts on the reflection in the accounting and financial statements of objects, facts and events that require the application of professional judgment of an accountant are analyzed. It is proved that in international accounting standards much attention is paid to the professional judgment of an accountant, but they often do not detail for a particular case the procedure for evaluating or recognizing the object of accounting. The goal of the professional judgment of an accountant is defined, which is to ensure the functioning of accountance as an integrated system, to promote the formation of complete, reliable, relevant information about the activities of the enterprise for diverse users in accordance with their information requests. It is concluded that the professional judgment of an accountant is applied at all stages of bookkeeping (financial, tax, management accounting) and the preparation of appropriate reporting forms, when developing and amending accounting policies and is aimed at observing the principles of accounting and financial reporting, substantiation of the continuity of activity, materiality and compliance of accounting information with specific facts and circumstances that occur in the business environment and activities of the enterprise, satisfaction of information needs of stakeholders. The main elements of the professional judgment of an accountant include: knowledge, professional obligations, customer orientedness, experience, ethical principles, and personal qualities. The main approaches to the disclosure of the essence of professional judgment of an accountant are determined as follows: in a narrow sense, professional judgment comprises the basis for the formation of accounting information in financial statements; in a broad sense it represents a tool for the formation of the minimum necessary accounting information for diverse users. The proposed stages of the formation of professional judgment will ensure the adoption of the correct and responsible professional opinion of the accountant, which will increase the reliability of accounting information. The authors’ own definition of the concept of «professional judgment of an accountant» as a professional opinion of a specialist (specialists) is proposed in order to form a qualitative characterization of information about an accounting object or reporting article, which is based on the specifics of the activity of an economic entity, the legal or economic situation, the quality of accounting systems and internal control.
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Gabrielle M., Spiegel. "The Future of the Past." Journal of the Philosophy of History 8, no. 2 (July 18, 2014): 149–79. http://dx.doi.org/10.1163/18722636-12341269.
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The article examines revisions to theories of “linguistic turn” historiography in order to show the ways in which those revisions have created a path for a return of the analysis of individual agency and experience in history, changes that, it is argued, constitute a form of neo-phenomenology as the governing philosophical orientation in historiography. To the extent that this is correct, it establishes a philosophical and theoretical basis for the integration of memory and memorial testimony into the study of the past. The article proceeds to investigate the methodological, historiographical and ethical implications of the rise of memory studies in contemporary history. Memorial literature, as Berber Bevernage has so compellingly demonstrated, relies on a certain haunting of the present by the past. It thus deploys a conception of historical temporality significantly different from the modernist assumption of the death of the past as the basis of historical understanding. In that sense, as Michael Roth has argued, the “acknowledgement of the past in the present is a necessary ingredient of modern historical consciousness.” Yet, to incorporate “memory” and trauma into historical representation will mean acknowledging and accepting as historiographically viable the differing status of analytically recuperated “facts” and victim testimony. This will require, in turn, that we find a way to theorize, as has yet to be done, the materiality and reality of “voices” from the past, without assuming the necessary truth of what they convey, at least in terms of the factuality of its content. In the end, however, what is at stake in not the epistemological question of “truth” but an ethical response to the catastrophes of the last century. At the same time, it is clear that memory is no longer the sole vehicle for the promotion of a new ethical orientation in history, as recent work by Hayden White, Keith Jenkins and Frank Ankersmit, among others, suggest. Precisely how these different approaches to history, memory and ethics can be combined to constitute a viable and coherent mode of historiography remains an open, and debated, question.
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Allen, Wayne F. "The Protean Faces of Materialism." Journal of Interdisciplinary Studies 15, no. 1 (2003): 165–82. http://dx.doi.org/10.5840/jis2003151/211.
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Krispinsson, Charlotta. "Collecting Faces." Sensorium Journal 1 (March 31, 2016): 93–99. http://dx.doi.org/10.3384/sens.2002-3030.2016.1.93-99.
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The notion of the archive has attracted attention in the aftermath of what is sometimes called “an archival turn” within the humanities – it has been discussed both as a metaphor for power and in terms of its materiality and dependency on media practices.[1] The archives structure our knowledge and determine what can be said at a certain time, as Michel Foucault famously pointed out in the late 1960s. But are there differences in kind between the use of archives by the various disciplines within the humanities, for example art historians and historians?
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Madell, Geoffrey. "Materialism and the First Person." Royal Institute of Philosophy Supplement 53 (September 2003): 123–39. http://dx.doi.org/10.1017/s1358246100008304.
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Here are some sentences from Fred Dretske's book Naturalising the Mind:For a materialist there are no facts that are accessible to only one person … If the subjective life of another being, what it is like to be that creature, seems inaccessible, this must be because we fail to understand what we are talking about when we talk about its subjective states. If S feels some way, and its feeling some way is a material state, how can it be impossible for us to know how S feels? Though each of us has direct information about our own experiences, there is no privileged access. If you know where to look, you can get the same information I have about the character of my experiences. This is a result of thinking about the mind in naturalistic terms. Subjectivity becomes part of the objective order. For materialists, this is as it should be.
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Heideman, O'Ryan. "BUDDHA AND HARD ELIMINATIVISM." Think 19, no. 55 (2020): 95–109. http://dx.doi.org/10.1017/s1477175620000093.
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An appropriate description for the Buddha's philosophy of persons within the frame of materialist philosophy of mind, prima facie, would understandably be a kind of reductionism, given that the Buddha reduced the self to nothing but a collection of impersonal and impermanent psychophysical elements. In this article, I argue that this view is only appropriate for understanding the self within conventional reality, as is the term used by Buddhists, and does not tackle the other half, namely, ultimate reality. I claim that eliminative materialism provides a more accurate description of the Buddha's prescriptive practice, and although falling prey to the same problems that reductionism faces, creates a good basis for an alternative position of the Buddha as a Hard Eliminativist.
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Davies. "Defying the Facts: Justice and Being in Speculative Materialism." Journal of Speculative Philosophy 30, no. 4 (2016): 468. http://dx.doi.org/10.5325/jspecphil.30.4.0468.
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Jones, Peter, Daphne Comfort, and David Hillier. "Materiality and external assurance in corporate sustainability reporting." Property Management 33, no. 5 (October 19, 2015): 430–50. http://dx.doi.org/10.1108/pm-03-2015-0014.
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Purpose – The purpose of this paper is to provide a preliminary examination of the extent to which the UK’s leading house builders are embracing the concept of materiality and commissioning independent external assurance as part of their sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability reporting. Design/methodology/approach – The paper begins with a review of the characteristics of materiality and external assurance and a brief outline of house building in the UK and of the sustainability challenges the industry faces. The information on which the paper is based is drawn for the top twenty UK house builders’ corporate Websites. Findings – The paper reveals that only a minority of the UK’s top 20 house builders had embraced materiality or commissioned some form of independent external assurance or verification as an integral part of their sustainability reporting processes. In many ways this reduces the reliability and credibility of the house builders’ sustainability reports. Looking to the future growing stakeholder pressure may force the UK’s house builders to embrace materiality and commission external assurance as systematic and integral elements in the sustainability reporting process. Originality/value – The paper provides an accessible review of the current status of materiality and external assurance in the UK house builders’ sustainability reporting process, and as such it will interest professionals, practitioners, academics and students interested in sustainability in the construction industry.
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Segev, Sigal, Aviv Shoham, and Yossi Gavish. "A closer look into the materialism construct: the antecedents and consequences of materialism and its three facets." Journal of Consumer Marketing 32, no. 2 (March 16, 2015): 85–98. http://dx.doi.org/10.1108/jcm-07-2014-1082.
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Purpose – This study aims to unbundle the materialism construct into its three facets – centrality, success and happiness – to provide a fine-grained model that delineates the relationship between some of its antecedents (i.e. depression, anxiety, self esteem and affect) and consequences (life satisfaction, innovativeness, time spent shopping and environmentalism). Design/methodology/approach – Using a convenience sample of 568 adult consumers, this study tests a model in which a set of psychological variables serve as antecedents of materialism and its three facets, which in turn affect a set of cognitive, psychological and behavioral consequences. Findings – Results indicate that specific facets have more weight than others, depending on the nature of the needs individuals seek to fulfill through possessions, or their resulting behaviors and cognitions. Results validate the view of materialism as a coping mechanism, but also show that the consequences of materialism can be both positive and negative depending on their underlying facet. Research limitations/implications – This study used a convenience sample, which might affect the generalizability of its findings. The materialism centrality subscale showed a lower than desirable level of reliability. Future research might consider using the longer, 6-item version of this sub-scale. Practical implications – This study helps marketers identify the circumstances under which materialism can lead to negative or positive consequences. Marketers should be careful when designing messages that make unrealistically strong associations between consumption and happiness, positive emotions, self-worth and satisfaction with life. Social implications – The negative social and personal consequences of materialism call for the formulation of policies designed to reduce them, and marketers’ responsibility to consumers’ well-being, especially among potentially vulnerable segments of the population. Originality/value – This study provides an in-depth analysis of the materialism construct, its antecedents and outcomes. It advances our understanding of how materialism works by examining each facet separately and how it is related to the various psychological antecedents and consumer behavior outcomes.
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Moors, G. "The Two Faces of (Post)Materialism: A Decomposition Approach." International Journal of Public Opinion Research 15, no. 4 (December 1, 2003): 396–412. http://dx.doi.org/10.1093/ijpor/15.4.396.
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Ünsal Gülmez, Nilay, Dürnev Atılgan Yagan, Murat Şahin, Efsun Ekenyazıcı Güney, and Hande Tulum. "Envisioning the atmospheric effect through (im)materiality." SHS Web of Conferences 64 (2019): 02007. http://dx.doi.org/10.1051/shsconf/20196402007.
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In an attempt to bridge the gap between architectural/interior design practice and education, ‘atmosphere’ as a prolific contemporary architectural debate in practice and theory is covered by the experiment of ‘Staging Poe’ carried out as a first year Design Studio through the study of Edgar Allen Poe’s selected poems. Poe’s 1846 text of ‘The Philosophy of Composition’, unfolding his analytical method of writing and emphasis on “effect” in poetry, provides a ground for experimenting with facets of materiality and structuring the studio. Aiming to cultivate intuitive design experiments of students into informed processes in hybridizing conceptual/textual and material/sensual aspects, studio is structured in two phases. In the first phase, “materialization”, idiosyncratic interpretations of students from words to materials with a focus on tectonic experiments and haptic experiences are sought in between materializing and dematerializing processes. In the second phase, the “atmospheric”, emphasis on dematerialization of the perception of materials through tools, such as light, color and sound is exercised to transform the object into a performance stage. Outcomes of the studio on aspects pertaining to material and materialities in creation of the immaterial that is the atmosphere is followed and evaluated through responses of students’ weekly reports.
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Brode-Roger, Dina. "Mining, Materiality and Memory: Lingering Legacies in Longyearbyen." Journal of Contemporary Archaeology 9, no. 1 (September 20, 2022): 104–20. http://dx.doi.org/10.1558/jca.21643.
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When the old power plant at Longyearbyen on Svalbard in the Arctic was decommissioned in 1983, the building was earmarked for demolition. However, the presence of asbestos made the cost of removal too high and the building remained closed for more than 35 years. Now, its fate is once again being examined. Ideas for its potential future include establishment as an industrial memorial, a site for cultural events, a tourist attraction and/or a monument “of fossilised time”. Questions of which past is to be remembered, which uses are acceptable, which materiality is to be kept – and in what condition – all permeate the project, which is called FOSSIL. This paper examines different aspects of the project from both a material perspective (Identity of Place) and a human perspective (place-identity), bringing up questions of politics of memory, museumification, and the desired and undesired facets of heritage that the project engages with as it shapes the power plant’s (re)incarnation.
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Livytska, Inna. "Modelling female narrative identity in the context of Victorian ethos." Vìsnik Marìupolʹsʹkogo deržavnogo unìversitetu. Serìâ: Fìlologìâ 13, no. 22 (2020): 45–51. http://dx.doi.org/10.34079/2226-3055-2020-13-22-45-51.
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The paper is devoted to applying semiotic methodology in modeling a female narrative identity of the Victorian epoch in cultural and historical context. Before modeling a female narrative identity, signs of feminine identity have been defined in the proper narrative. They are considered as the ways of self-identification, self-manifestation, and self-expression. For the analysis of the ethical qualities of the female narrative identity, the research was focused on the identification of semiotic codes of Victorian culture, with placing a moral code in its organizing center. The objective of the paper lies in finding the way how fictional narrative engages with the reader, and how written narrative discourse facilitates or inhibits the formation of narrative identity. The methodological framework for analyzing narrative identity constituted the works on identity theory, constructivist philosophy; the findings in cultural psychology in defining «self» and «identity». Semiotic modeling was applied to unveil some common tendencies in approaches towards the notions of «identity» and «self» in the Victorian novel by considering it an emergent entity, which appears during the interaction of the individual with the narrative on the way to construct the possible world as a probable state of facts. The ethical code of conduct and moral in the novels under consideration is combined with the techniques of the realistic method, which presupposed detailed and deep insights into the psychology of the main female characters, prompted by the systemic accentuation of the prominent psychological traits of women. In such a fashion, Victorian writers (Anne Bronte, Charlotte Bronte, and William Thackeray) developed mastery in psychological writing by widening the spectrum of narrative techniques concerning character’s psychology, different psychological traits of the characters, and their ethos. Therefore, Agnes Grey’s prominent character-forming center lies in her juvenile maximalism and engaging optimism, on the contrary to her mother, who is moved by a dominating desire of self-sacrifice for the sake of the well-being of the family and love to her husband. Rebecca Sharp in her turn has a central characteristic expressed by charming bright green eyes, which signify her readiness and determination for success to be wealthy. It has been stated, that Anne Bronte’s realistic modeling of the female destiny is based on the nuanced perception of the materiality of the reader, who in phenomenological way focuses on one aspect of the object and re-constructs the remaining aspects by his consciousness. This observation is consonant with the radical philosophy of enactivism and global semiotics in their attempt to correlate noetic and noematic levels of perception. Perspectives of further research are connected with research of this enactive process of world creation in the process of interaction with the narrative in the light of phenomenology and global semiotics.
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Li, Zhi, and Jiaxin Liu. "Normative or Non-Normative Marx: How is a Fact-Sensitive Normative Theory Possible?" Journal of Social and Political Philosophy 2, no. 1 (February 2023): 34–44. http://dx.doi.org/10.3366/jspp.2023.0041.
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Is it possible for historical materialism to have a specific normative basis that allows the scientific aspects of Marx’s theory to be compatible with his political philosophy and ethics? No consensus has so far been reached on this question. The debate between the normative Marx and the non -normative Marx starts with an acknowledgement of a dichotomy between facts and value. In order to resolve this dichotomy, many studies tend to place value rather than facts at the heart of their arguments – they attempt to demonstrate that Marx explored issues of justice, equality, and liberty at the normative level. However, by drawing on John R. Searle’s answer to the Humean question of ‘is’ and ‘ought’, we can adopt a different approach to the study that puts facts, rather than values, at the heart of the argument. Under this approach, Marx’s analysis of the facts of estrangement, surplus-value, and the like, does not consist of factual statements that exclude value and the scientific theories that result from them. Rather, it consists of the statement of institutional facts that contain values. In Marx’s case, a fact-sensitive normative theory is fully possible.
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Watson, Ruth. "‘Ibadan – a model of historical facts’: militarism and civic culture in a Yoruba city." Urban History 26, no. 1 (May 1999): 5–26. http://dx.doi.org/10.1017/s0963926899000115.
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The article focuses on an historical relationship between the political institution of chieftaincy and civic pride in Ibadan, a Yoruba city in south-western Nigeria. It examines this relationship against the scholarly model of ‘Yoruba urbanism’ and argues that this model is empirically and conceptually flawed. Drawing on oral and documentary historical sources, the article explores how a ‘civic Ibadan’ was made through practices of settlement, civil disorder and external warfare during the pre-colonial period. The analysis adds to recent debates about the concept of ‘historical materialism’ in the urban past.
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Schärtl, Thomas. "The Argument from Consciousness and Divine Consciousness." European Journal for Philosophy of Religion 5, no. 1 (March 21, 2013): 157–79. http://dx.doi.org/10.24204/ejpr.v5i1.254.
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The paper aims for an improvement of the so-called argument from consciousness while focusing on the first-person-perspective as a unique feature of consciousness that opens the floor for a theistic explanation. As a side effect of knowledge arguments, which are necessary to keep a posterior materialism off bounds, the paper proposes an interpretation of divine knowledge as knowledge of things rather than knowledge of facts.
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Hare, Christopher. "LOSS ALLOCATION FOR MATERIALLY ALTERED CHEQUES." Cambridge Law Journal 60, no. 1 (March 2001): 1–58. http://dx.doi.org/10.1017/s0008197301710616.
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IN the conjoined appeals Smith v. Lloyds TSB Group plc; Jones v. Woolwich plc [2000] 3 W.L.R. 1725 the Court of Appeal had the opportunity to consider the single issue of whether the true owner of a cheque or banker’s draft, which it was accepted had been “materially altered”, and so, subject to irrelevant exceptions, avoided within the terms of the Bills of Exchange Act 1882, s. 64, and subsequently converted, is entitled to damages equivalent to the face value of the instrument. In Smith the Insolvency Service drew a cheque crossed “account payee” in favour of the Inland Revenue, on behalf of the claimants, who were the joint liquidators of ILG Travel Ltd. An unknown third party stole the cheque, altered the payee’s name to “Joseph Smitherman” and paid it into an account held in that name with the defendant, Lloyds Bank plc. The cheque was cleared before the fraud was discovered and the claimants sued the collecting bank for its conversion. The facts of Jones were in all material respects identical, save that the claim was brought against the paying bank in respect of a banker’s draft. Applications were made for the summary disposal of both cases. In Smith Blofeld J. struck out the claim against the collecting bank ([2000] 1 W.L.R. 1225), but in Jones Judge Hallgarten Q.C. awarded the claimants the face value of the draft. A unanimous Court of Appeal (Pill, Potter and Stuart-Smith L.JJ.) held that the claimants in both cases were only entitled to nominal damages.
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Payne, Emma M. "CASTING A NEW CANON: COLLECTING AND TREATING CASTS OF GREEK AND ROMAN SCULPTURE, 1850–1939." Cambridge Classical Journal 65 (August 13, 2019): 113–49. http://dx.doi.org/10.1017/s1750270519000034.
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From the mid-nineteenth century, it became de rigueur for Classics Departments to acquire casts of Greek and Roman sculpture to form reference and experimental collections. Recent scholarship has revived such casts, investigating their role as instruments of teaching and research, and their wavering popularity. This paper further examines the aims of those responsible for collecting casts, and discusses how these objectives influenced their materiality and treatment, as well as showing how the de facto creation of a new canon of casts through their repetition across the collections of different institutions contributed to the decline in their perceived importance.
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Cuenca Grau, B., I. Horrocks, M. Krötzsch, C. Kupke, D. Magka, B. Motik, and Z. Wang. "Acyclicity Notions for Existential Rules and Their Application to Query Answering in Ontologies." Journal of Artificial Intelligence Research 47 (August 28, 2013): 741–808. http://dx.doi.org/10.1613/jair.3949.
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Answering conjunctive queries (CQs) over a set of facts extended with existential rules is a prominent problem in knowledge representation and databases. This problem can be solved using the chase algorithm, which extends the given set of facts with fresh facts in order to satisfy the rules. If the chase terminates, then CQs can be evaluated directly in the resulting set of facts. The chase, however, does not terminate necessarily, and checking whether the chase terminates on a given set of rules and facts is undecidable. Numerous acyclicity notions were proposed as sufficient conditions for chase termination. In this paper, we present two new acyclicity notions called model-faithful acyclicity (MFA) and model-summarising acyclicity (MSA). Furthermore, we investigate the landscape of the known acyclicity notions and establish a complete taxonomy of all notions known to us. Finally, we show that MFA and MSA generalise most of these notions. Existential rules are closely related to the Horn fragments of the OWL 2 ontology language; furthermore, several prominent OWL 2 reasoners implement CQ answering by using the chase to materialise all relevant facts. In order to avoid termination problems, many of these systems handle only the OWL 2 RL profile of OWL 2; furthermore, some systems go beyond OWL 2 RL, but without any termination guarantees. In this paper we also investigate whether various acyclicity notions can provide a principled and practical solution to these problems. On the theoretical side, we show that query answering for acyclic ontologies is of lower complexity than for general ontologies. On the practical side, we show that many of the commonly used OWL 2 ontologies are MSA, and that the number of facts obtained by materialisation is not too large. Our results thus suggest that principled development of materialisation-based OWL 2 reasoners is practically feasible.
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Su, Taoyong, Junzhe Ji, Qingan Huang, and Lei Chen. "Materialism, social stratification, and ethics: evidence from SME owners in China." International Journal of Entrepreneurial Behavior & Research 25, no. 3 (April 18, 2019): 499–517. http://dx.doi.org/10.1108/ijebr-11-2017-0435.
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PurposeThe study of business ethics has seldom shed light on small- and medium-sized enterprises (SMEs) despite their theoretical and practical significance. Drawing from strain perspective, the purpose of this paper is to address this insufficiency and investigate SME owners’ ethical attitudes toward money-related deviances.Design/methodology/approachBased on a large sample of 741 Chinese SMEs, an OLS regression analysis was employed to test associated hypotheses. The robustness of results was additionally checked.FindingsThe results suggest that for stratification variables, education level is positively related to ethical attitudes, whereas household income level is surprisingly negatively associated with ethical attitudes; for materialism facets, success and happiness exert a negative impact on ethical attitudes as hypothesized, but centrality has no associated impact.Research limitations/implicationsThis study has examined both structural and motivational sources of personal strains on the ethical attitude of SME owners, while the characteristics of these strains could be explored in the future studies.Originality/valueThis study advances and complements the dominant behavior approach that emphasizes cognitive and other psychological processes in explaining individual ethical attitudes. It is also seemingly the first study to examine the influence of three materialism facets on entrepreneurial ethical attitudes.
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Sreen, Naman, Shankar Purbey, and Pradip Sadarangani. "Understanding the Relationship Between Different Facets of Materialism and Attitude Toward Green Products." Journal of Global Marketing 33, no. 5 (April 12, 2020): 396–416. http://dx.doi.org/10.1080/08911762.2020.1751370.
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Cleveland, Mark, Nicolas Papadopoulos, and Michel Laroche. "Global consumer culture and national identity as drivers of materialism: an international study of convergence and divergence." International Marketing Review 39, no. 2 (December 13, 2021): 207–41. http://dx.doi.org/10.1108/imr-02-2021-0097.
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PurposeThis paper studies the sociocultural drivers of materialism cross-culturally. Research in this area is scarce, even though rapid social transformations worldwide, fueled by globalization, make it imperative to identify the conditions under which commonalities and differences in materialistic tendencies are most likely to evidence among consumers as they seek to assert, restore, or enhance their self-concept and status in the context of global consumption trends.Design/methodology/approachThe psychographic determinants of materialism were rigorously validated across a diverse set of eight countries, by investigating which facets of acculturation to global consumer culture and national ethnic identity, along with consumer ethnocentrism, encourage or repel materialism. Using multigroup SEM and other analyses, the authors confirmed construct dimensionality and ascertained the stability of the relationships.FindingsThe most consistent positive drivers of materialism were self-identification with global consumer culture and exposure to American-based global mass media. The results demonstrated the compatibility of national identity and traditions with materialistic tendencies. Materialism was positively related to or independent of consumer ethnocentrism.Research limitations/implicationsThe findings offer consequential insights for both research and practice, although the cross-sectional character of survey research and certain sampling characteristics limit their generalizability.Practical implicationsThe results pinpoint segments that spill over national boundaries, and those that remain geographically constrained, thus providing guidance for marketing and communication strategies to practitioners.Social implicationsThe authors shed light on two widely held yet insufficiently researched assumptions: that the homogenizing effect of global consumer culture may be fomenting materialism worldwide, and that nationalistic, parochially oriented consumers may be more capable of resisting materialistic values.Originality/valueThe study design addresses several shortcomings of prior research, and its findings advance the understanding of materialism and its antecedents by identifying the conditions driving materialistic tendencies.
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Wendt, Alexander, and Daniel Friedheim. "Hierarchy under anarchy: informal empire and the East German state." International Organization 49, no. 4 (1995): 689–721. http://dx.doi.org/10.1017/s0020818300028484.
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Contemporary international politics embody a tension between formal equality and de facto inequality. States recognize each other as sovereign equals, yet the strong still push around the weak. Among the structures that reflect this tension are informal empires. The dominant assumptions in mainstream international relations theory, materialism and rationalism, privilege the formal equality of states in informal empires a priori: materialism by assuming that authority relations cannot exist between sovereign states; rationalism by assuming that states are sovereign over their own interests. A constructivist approach allows one to explore the hypothesis that transnational authority structures construct state identities and interests. An empirical analysis of the Soviet-East German relationship supports this hypothesis, which raises questions about the emerging study of international governance.
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Osovsky, O. E., and S. A. Dubrovskaya. "Pavel Nikolaevich Medvedev. ‘Eclectic in his method and leaning towards ‘sociologism’ and materialism." Voprosy literatury, no. 6 (December 27, 2022): 177–211. http://dx.doi.org/10.31425/0042-8795-2022-6-177-211.
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The article discuses little-known events of the life and literary career of Pavel Nikolaevich Medvedev (1892–1938), a member of the Bakhtin Circle. Gleaning facts from documents discovered in St. Petersburg’s archives, the critic’s own 1910s publications, reminiscences of his contemporaries and other materials with limited access, the article reconstructs the frst steps in literary criticism made by then a law student of Petersburg’s Herzen University, detailing Medvedev’s unique style and shedding light on his academic life and the circumstances of his expulsion. The authors analyse Medvedev’s editorship of Zapiski Peredvizhnogo Teatra and the role he played in the 1920s Petrograd’s/Leningrad’s literary, publishing and scholarly life. The article introduces a number of documents, including Medvedev’s student records, a 1929 autobiography, ‘Application to fll the position of an academic researcher,’ etc.
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Setiawan, Michella Fellicia. "The Listener: Love of Money and How It Affects Someone’s Life Especially in Decision Making and Personality." K@ta Kita 7, no. 2 (October 29, 2019): 269–75. http://dx.doi.org/10.9744/katakita.7.2.269-275.
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My screenplay The Listener is the story of Mike, a guy in his late 20s who loves money and thinks that money can buy happiness. My work’s main idea revolves around loves of money and how it can lead into a bad decision. I used the theory Base of Materialism Theory from Belk and Measurement of Materialism and Money Attitude from Rimple, Srikant, Naseem, and Kumar to construct the personalities of the main character. The purpose of this creative thesis is to increase the awareness that money cannot buy happiness. I used crime as the genre and Heist Flicks as the subgenre because I see a lot of similarities and genre convention with my screenplay’s subject matter of loves of money and money cannot buy someone’s happiness. The story mostly tells about how Mike faces the hardship in making decisions due to his loves of money. Later, he focuses on his prestige by having lots of money. At the end, he realizes that friendship is more important than money. Keywords: The Listener, Love of Money, Prestige, Materialism, Heist Flicks
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Brindle, Kym. "Faded Ink: The Material Trace of Handwriting in Neo-Victorian Fiction." Victoriographies 9, no. 3 (November 2019): 242–58. http://dx.doi.org/10.3366/vic.2019.0352.
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Neo-Victorian novelists reimagine handwritten documents to feed contemporary nostalgia for the materiality of handwriting. Handwriting signifies the personal and the private in ways that seem threatened in a digital age. Writers like Andrea Barrett, A. S. Byatt, and Peter Carey map material pathways to the nineteenth century with fictional characters who strive to possess the written past. Archival fantasies are simulated by novelists depicting writing processes and subsequent discovery and rereading of the handwritten trace by later generations. Imagined scenes of reading and writing describe tactile traces of handwriting that stage possession of the Victorian body in fragmented and partially recoverable states. Resurrection of the desired Victorian body through a metonymical relationship of hand/handwriting evokes a sense of a partial past recovered and experienced. Part of the aestheticism of the past relies on the aura of documents worn to a trace to evidence time and decay. Discovering the handwritten trace in this way becomes a sensory experience for readers and descriptions of decayed materiality emphasise survival for imagined fragments. Contemporary writing thus reveals a dual purpose to aestheticise the material past whilst demonstrating a postmodern drive to refute closure and ultimately celebrate the indeterminate facets of the handwritten trace.
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Watchman, Paul Q., Angela Delfino, and Andrew N. Davis. "A Flawed Prospectus?" Journal for European Environmental & Planning Law 4, no. 3 (2007): 195–212. http://dx.doi.org/10.1163/187601007x00208.
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AbstractThe purpose of this article is to assess the adequacy of disclosure requirements for environmental information. Beginning with listing rules and market disclosures, it then analyses disclosure from the viewpoint of accountancy standards, corporate governance and requirements for pension fund trustees, and finally, voluntary standards of disclosure and de facto or ad hoc disclosures occurring in different sectors of industry. It is argued that it is beyond doubt that environmental information is an important source of financial information. As such, it should be disclosed in a uniform manner and on a regular basis because of its potential impact on investment decision-making, company value and the viability and profitability of businesses. It follows that there should be an end to the uncertainty concerning the question of the "materiality" of environmental information, its disclosure and an acceptance of the need to disclose it. The failure to require specific disclosure of environmental information, and the general failure by corporations to accept the materiality of environmental information in light of other legislative developments in the field of investor protection, is viewed as a major weakness. Providing such important information to investors ought to be an obligation on listed companies. To overcome this significant weakness, specific and if possible, uniform disclosure rules for environmental information must be adopted generally.
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Julian, Brian. "Colloquium 5 Commentary on Gonzalez." Proceedings of the Boston Area Colloquium of Ancient Philosophy 35, no. 1 (September 16, 2020): 173–77. http://dx.doi.org/10.1163/22134417-00351p15.
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Abstract This commentary argues that, in contrast to the view of Professor Gonzalez, Aristotle’s account of final causation is not very helpful for addressing contemporary concerns. Aristotle presents it as a type of cause, but, when one considers Aristotle’s distinction between facts and explanations, a final cause is better viewed as simply a fact. It is true that organisms show an internal directedness towards an end, but one can still ask why this is the case. Because of its limitations, Aristotle’s account of final causes is not a third ontological region between materialism and intelligent design, but its lack of explanation leaves it open to attack from either side.
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I.P., Komissarova, and Belogina N.S. "Problems of Identification and Evaluation of Materiality of Fraudulent Distortion of Financial Statements Auditing Process." KnE Social Sciences 3, no. 2 (February 15, 2018): 375. http://dx.doi.org/10.18502/kss.v3i2.1567.
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Audit, which over 150 years has demonstrated high potential as an instrument for shareholders and other users to provide reliable financial reporting, at the beginning of the 21st century faces new challenges. These challenges include increased fraudulent misstatement of the financial statements. In article the extent of objectively existing restrictions and the ability to use audit in changed conditions for confront the negative trends are examined. It is noted that there is deepened contradictions between the increased requirements for auditor responsibility for not detecting fraud and decrease of the role of moral-ethical foundations of audit activities. Palliative care is offered for this contradiction by an auditor in respect of fraudulent distortion reporting views in negative form with an average level of confidence, as the relevant collected evidence. Defined the future direction of the transformation of the audit in the conditions of development and implementation in business practice of digital technology. Keywords: fraud, unlawful activity, the risk of material misstatement, prerequisites
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Silva, Alcione Ferreira. "Concentração fundiária, quilombos e quilombolas: faces de uma abolição inacabada." Revista Katálysis 24, no. 3 (December 2021): 554–63. http://dx.doi.org/10.1590/1982-0259.2021.e79758.
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Resumo Neste artigo, examinamos a interconexão entre a colonização na América Portuguesa, a concentração fundiária e o processo de escravização e libertação da população negra no Brasil, evidenciando o impacto dessa interconexão sobre o acesso à terra para quilombos e quilombolas. Por objetivo, buscamos compreender a importância dos territórios tradicionalmente ocupados, como meio de fortalecimento da experiência de liberdade nas comunidades quilombolas. Para tanto, recorremos à pesquisa bibliográfica e documental a partir de documentos orais, com abordagem qualitativa e uso da metodologia da história oral, sob a perspectiva de análise materialista, histórica e dialética. Concluímos que, em face do processo socio-histórico de base colonial-escravocrata, as dificuldades estruturais de acesso à titulação dos territórios quilombolas atuam como mecanismos que perpetuam sequelas advindas do período da escravidão, nas relações de trabalho e vida dos(as) quilombolas brasileiros, impondo restrições à experiência de liberdade, mesmo após a Abolição.
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Borup, Jørn. "Prosperous Buddhism, Prosperity Buddhism, and Religious Capital." Numen 65, no. 2-3 (March 15, 2018): 256–88. http://dx.doi.org/10.1163/15685276-12341497.
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Abstract In the West, Buddhism as a “world rejecting” religion based on ascetic renunciation and non-economic spirituality is often invoked as a default narrative, and in many Buddhist cultures, immateriality is indeed promoted as a symbolic ideal of authenticity. Economy and materiality, however, are inherently part of Buddhism. This is notably the case in Japan, where monasteries, temples, and associations throughout history have been wealthy organizations. Contemporary temple Buddhism, however, faces economic threats from secularization, non-Buddhist ritual business, and new religious movements (nrms). This article analyzes the economy in and of contemporary Japanese Buddhism and systems of value transactions. The concept of “prosperity Buddhism” and religious capital is explored by comparing temple Buddhism with two new religious movements: Soka Gakkai and Happy Science. It is argued that the transaction models of these two groups are different from those of temple Buddhism by being differently adjusted to the market through teachings, practices, and organizational structures legitimating more openly this worldliness and materiality. It is also argued that especially Soka Gakkai has transformed its value-exchange model by converting ideals of economic transactions into other kinds of non-material forms of capital. Finally, it is suggested that a capital perspective on (Japanese) Buddhism reveals both structural differences within kinds of Buddhism, and that “Prosperity Buddhism” can be a useful analytical concept with which to illustrate one such type.
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Tilton, Lauren. "Preservation First?: Re-Viewing Film Digitization." Collections: A Journal for Museum and Archives Professionals 12, no. 4 (December 2016): 391–400. http://dx.doi.org/10.1177/155019061601200404.
Full textAbstract:
This article addresses the politics of film digitization by arguing that we should reconsider archival and preservation “best practices” that require film restoration. Instead, it advocates for digitizing films “as is,” which, in turn, captures the film's current materiality (i.e., fading, scratches, and other facets that reveal age, wear, and use). Using the work of Luis Vale, one of the youth filmmakers from New York City's Lower East Side's Young Filmmaker Foundation's Film Club, as a case study, the article points to the importance of archiving and saving these youth films as part of a growing movement to look beyond Hollywood cultural production and preserving national moving image heritage. More broadly, this article highlights how archiving practices determine which histories are remembered and how.