Gotowa bibliografia na temat „Auditors in fiction”

When there is money spent on products of culture, are those costs or expenses? An answer to that question may be of importance not only to accountants and auditors, and it can vary among cultures. This article compares the way the issue is presented by two fiction writers, one Swedish and one British.

Abstract To detect manipulations or fraud in accounting data, auditors have successfully used Benford’s law as part of their fraud detection processes. Benford’s law proposes a distribution for first digits of numbers in naturally occurring data. Government accounting and statistics are similar in nature to financial accounting. In the European Union (EU), there is pressure to comply with the Stability and Growth Pact criteria. Therefore, like firms, governments might try to make their economic situation seem better. In this paper, we use a Benford test to investigate the quality of macroeconomic data relevant to the deficit criteria reported to Eurostat by the EU member states. We find that the data reported by Greece shows the greatest deviation from Benford’s law among all euro states.

Résumé Pour des raisons méthodologiques, la sociologie entretient une relation plutôt distante avec la littérature. En tant que discipline scientifique, la sociologie doit définir ses objets sur la base de « propriétés inhérentes » (Durkheim). Y aurait-il une littérarité (Literarnost), telle que proposée par Jakobson ? Évidemment pas. La même chose s’applique à la fictionalité. La sociologie, par conséquent, préfère aborder son objet de façon détournée, pour aborder la « littérature » par son environnement : auditoires, critiques, politiques éditoriales, lecture. Cet article analyse quelques raisons historiques et épistémologiques d’une telle stratégie, qui évite d’aborder le noyau même de la littérature : la confrontation de différents mondes fictifs dans le texte et dans la lecture. Selon la théorie de la fiction, si la sociologie doit comprendre les forces qui transforment le statut actuel de la société, elle devrait accorder plus d’attention aux processus symboliques qui se produisent dans l’expérience littéraire, une activité qui permet à tous de se confronter des situations et des valeurs possibles (fictifs) et, par conséquent, symbolise un monde social différent possible.

The article examines the peculiarities of Yurii Klen’s flash fiction creation in the genre and stylistic aspect, drawing attention to the individual modes of artistic existence, the metaphysical perspective of modeling reality. Using specific examples, an attempt was made to analyze the genre and stylistic originality of flash fiction, highlighting the peculiarities of the existential manifestations, the unknowable and irrational in the human Self through the prism of style dynamics, psychological aspects. It has been proved that the verbal transmission of sounds and songs clearly and exhaustively reveals auditory perception, fills the work with deep associations, and helps the character to learn more about the world. Musicality enhances the inner image of the hero, his dreams and hopes. For the first time, we have clarified and interpreted the genre peculiarities of the short story “Apples”. It has been revealed that the linguistic ornament enriches the lyrical prose of Yurii Klen. Although ornamental poetics is modeled only in certain parts of texts, it performs fundamental functions for the entire prose work, because it expresses various leitmotivs, more comprehensively reveals the perception of the world, creates multi-aspect subtexts, intensifies the suggestive function of the word, space-time parameters, more clearly illuminates the point of view of the characters. The linguistic ornament in the short story “Apples”, in the novellas “Medallion”, “Acacia”, “Adventures of the Archangel Raphael” makes it possible to reach the level of the ontological field of social reality, to identify the philosophical line, to expand or change the scale of the artistic world, that is, the depicted one. In the Yurii Klen’s prose, ornamental poetics is distinguished by the associativity of thoughts, images, the sophistication of sayings, the richness of metaphors and other artistic devices of representation. Lyrical prose of the writer reveals the position, attitude of the narrator to his perception of the environment, society, life, his thoughts, feelings and experiences.

This case study investigates the overlapping categories of animated documentary, useful animation, and fiction inspired by real events. It analyzes a training video for adults who work with child soldiers that was created by IoM Media and the Dallaire Institute for Children, Peace, and Security. This video incorporates elements of animated narrative fiction, children’s television animation, reenactment, and photographic and auditory indexicality. Ultimately, no one form has a greater claim to the truth than the others; rather, truth is constructed through the interrelation of disparate elements, and the video’s pedagogical and activist ends are served by abstraction and anti-realism as much as by indexicality. The video also prompts wider questions about temporality and degrees of abstraction in different modes of documentary. The arguments this article presents about the case study are more broadly applicable to non-fiction animated film and to both live-action and animated documentary.

Anyone familiar with mark twain's humor will recognize its traces in this description of an early stage performance. Here is selfmockery, the mockery of grandiloquent stage oratory, and the mockery of grandiloquence itself, all the more fun for our reviewer's high-serious complaint. Here is a trace of something else, though, that has not been fully appreciated in Twain criticism: the aggression his oral and literary performances exert against their audiences. As our reviewer describes it, Twain's comic gambit about the Sandwich Islands also mocks and catches out his listeners. In the process of seeming to gratify the sort of conventional, “serious” expectations that auditors like our reviewer take to the performance, Twain becomes “untrustworthy,” so that the audience's not knowing where “the fun will come in” comes close to its knowing that the fun is at the expense of these expectations. Its “queer state,” like a bruise, marks Twain's deepest aggression: while indulging his audience's highcultural desires – his “brilliant” purple prose signals the entry into a touristic transaction as clearly as buying a berth on the Quaker City does in Innocents Abroad – Twain's concluding verbal self-consciousness flourishes before his auditors both the inauthenticity of his offer and the selfdelusion involved in their accepting it.

In identifying cinematic qualities—including Eisensteinian montage—in Faulkner's major fiction, scholars have conceived of film as an exclusively visual medium. This essay provides evidence of Faulkner's familiarity with Eisenstein's cinematic praxis by examining the similarities between the novelist's 1934 film treatment of Blaise Cendrars's Sutter's Gold and one that Eisenstein produced in 1930. It then argues that there is a striking continuity between the two treatments in the realm of sound—in particular, the imagining and inscription of film sound. Most surprising is the manner in which Faulkner's sonic experimentalism, clearly influenced by Eisenstein, works its way into the novel on which he was working at the time, Absalom, Absalom!. Informed by screen writing and film-sound technology, Faulkner's high-modernist novel contributes to emerging scholarly interest in the auditory culture of modernism.

The Ivory Acrobat is one of the novellas of Don DeLillo (1936-), which is collected in his short-story collection called The Angel Esmeralda: Nine Stories. And the story depicts an American girl Kyle, who has experienced myriads of earthquakes in Athens, Greece. This paper will survey from the perspective of auditory narratology, by analyzing four different tones, such as main tone, signal sounds, sound marks, and silence to observe functions of listening in the aspects of propelling fiction narrations, and of reflecting people’s fears and terrors in front of natural disasters. The analysis of listening functions also reflect the optimistic attitudes of people when they are facing natural disasters. And it might provide some useful references for people to mitigate their anxiety in the COVID-19 pandemic.

In recent years, with the increasingly mature digital technology, 3D movies are everywhere, and the sense of presence created by 3D technology makes the audience marvel at the visual enjoyment brought by technology. The science fiction film Avatar is one of the most influential and well-received films in 3D movies. Whether it’s the strong visual impact on the screen or the overwhelming auditory sensation, 3D movies allow the audience to experience the excitement of being there, making themselves witnesses to this battle-like spectacle.

This essay is about the relationship between the spatial reality and the imaginary reality in the auditory artwork The Missing Voice (case study b) by Janet Cardiff. The analysis is based on a semiotic model that differentiate between two types of signifieds; a denotative signified and a connotative signified. Those terms, with focus on connotation, is used in relation to sound and linguistic signs in the auditory reality of the artwork.

The first chapter “Den okroppsliga rösten” discusses the relationship between the several voices of fiction and the spatial reality in The Missing Voice (case study b). There are four versions of the voice of cardiff and two other masculine voices that reach out, through the auditory reality, to the participant of the artwork. The participant throws therefore between the spatial reality and the reality of fiction. 

The second chapter “Den akustiska upplevelsen” discusses what happens when the aucoustic reality is in and out of sync with the spatial reality in The Missing Voice (case study b). When the two soundscapes, the real and the auditory, synchronize it’s difficult for the participant to separate between reality and fiction. Those recorded sounds originate from the spatial reality and therefore connotes this reality. Sometimes Cardiff refers to sounds that are invisible in the spatial reality, the soundscapes are then not in sync with each other, but still the sounds are so close to the spatial reality that they feel real.

The last chapter “Det imaginära rummet” is about the meeting between the real spatiality and the imaginäry. On many occations in the artwork the voice of Cardiff transforms the real room to a room from the past. Then her words connotations reinforces the experience of the presence of the imaginäry room in the real room.

It has been previously established that when engaged in a difficult attention intensive task, which involves repeating information while blocking out other information (the dichotic listening task), participants are often able to report hearing their own names in an unattended audio channel (Moray, 1959). This phenomenon, called the cocktail party effect is a result of words that are important to oneself having a lower threshold, resulting in less attention being necessary to process them (Treisman, 1960). The current studies examined the ability of a person who was engaged in an attention demanding task to hear and recall low-threshold words from a fictional story. These low-threshold words included a traditional alert word, “fire” and fictional character names from a popular franchise—Harry Potter. Further, the role of stimulus degradation was examined by including synthetic and accented speech in the task to determine how it would impact attention and performance. In Study 1 participants repeated passages from a novel that was largely unfamiliar to them, The Secret Garden while blocking out a passage from a much more familiar source, Harry Potter and the Deathly Hallows. Each unattended Harry Potter passage was edited so that it would include 4 names from the series, and the word “fire” twice. The type of speech present in the attended and unattended ears (Natural or Synthetic) was varied to examine the impact that processing a degraded speech would have on performance. The speech that the participant shadowed did not impact unattended recall, however it did impact shadowing accuracy. The speech type that was present in the unattended ear did impact the ability to recall low-threshold, Harry Potter information. When the unattended speech type was synthetic, significantly less Harry Potter information was recalled. Interestingly, while Harry Potter information was recalled by participants with both high and low Harry Potter experience, the traditional low-threshold word, “fire” was not noticed by participants. In order to determine if synthetic speech impeded the ability to report low-threshold Harry Potter names due to being degraded or simply being different than natural speech, Study 2 was designed. In Study 2 the attended (shadowed) speech was held constant as American Natural speech, and the unattended ear was manipulated. An accent which was different than the native accent of the participants was included as a mild form of degradation. There were four experimental stimuli which contained one of the following in the unattended ear: American Natural, British Natural, American Synthetic and British Synthetic. Overall, more unattended information was reported when the unattended channel was Natural than Synthetic. This implies that synthetic speech does take more working memory processing power than even an accented natural speech. Further, it was found that experience with the Harry Potter franchise played a role in the ability to report unattended Harry Potter information. Those who had high levels of Harry Potter experience, particularly with audiobooks, were able to process and report Harry Potter information from the unattended stimulus when it was British Natural. While, those with low Harry Potter experience were not able to report unattended Harry Potter information from this slightly degraded stimulus. Therefore, it is believed that the previous audiobook experience of those in the high Harry Potter experience group acted as training and resulted in less working memory being necessary to encode the unattended Harry Potter information. A pilot study was designed in order to examine the impact of story familiarity in the attended and unattended channels of a dichotic listening task. In the pilot study, participants shadowed a Harry Potter passage (familiar) in one condition with a passage from The Secret Garden (unfamiliar) playing in the unattended ear. A second condition had participants shadowing The Secret Garden (unfamiliar) with a passage from Harry Potter (familiar) present in the unattended ear. There was no significant difference in the number of unattended names recalled. Those with low Harry Potter experience reported significantly less attended information when they shadowed Harry Potter than when they shadowed The Secret Garden. Further, there appeared to be a trend such that those with high Harry Potter experience were reporting more attended information when they shadowed Harry Potter than The Secret Garden. This implies that experience with a franchise and characters may make it easier to recall information about a passage, while lack of experience provides no assistance. Overall, the results of the studies indicate that we do treat fictional characters in a way similarly to ourselves. Names and information about fictional characters were able to break through into attention during a task that required a great deal of attention. The experience one had with the characters also served to assist the working memory in processing the information in degraded circumstances. These results have important implications for training, design of alerts, and the use of popular media in the classroom.
ID: 031001451; System requirements: World Wide Web browser and PDF reader.; Mode of access: World Wide Web.; Adviser: Valerie K. Sims.; Title from PDF title page (viewed July 2, 2013).; Thesis (Ph.D.)--University of Central Florida, 2012.; Includes bibliographical references (p. 168-173).
Ph.D.
Doctorate
Psychology
Sciences
Psychology; Human Factors Psychology

Corporate failures trigger corporate regulations. The corporation is a fiction that is theorized as a nexus of contracts. Mechanisms for monitoring corporations, namely the external audit function and corporate governance, have been promoted and propagated. Whether corporations are governable is a question. An argument made in the accounting literature is that the audit function has been successful because of the ability of external auditors to appear independent when they might not be. The board of directors of such corporations may appear governing executive managers while they are in fact not or cannot. With the ideology of “profit over people,” multinational companies run the world with CEOs who are the most powerful individuals in the corporate model. Without corporate financers’ active involvement, corporations are unleashed. Corporate financers need to be aware of their power and be able to hold executive management accountable to make their corporations good citizens of the globe. Corporate monitoring mechanisms do not make up for their absence in the corporate model, which makes the view that corporations are founded to maximize the value of absentees naïve. A long history of corporate failures has proven its fallacy.

Glitch describes the visual and auditory effects of interruptions of electronic signals. Glitches may be caused by naturally occurring electromagnetic noise, by electromagnetic effects of the technology, or by errors in coding, storage or transmission. Glitches have been treated as noise by engineers, but used by artists to foreground the materiality of the medium in recording, transmission and reception. This chapter investigates these interruptions of image/signal, and the deliberate instigation or emulation of glitch effects in fiction, where typically they work to indicate the diegetic authenticity of fictional media, notably in the trans-temporal transmissions of Déjà Vu (Tony Scott, 2006), which forms the major case study. Foregrounding imperfection and the materiality of media, glitches interrupt the dominant temporal regimes of contemporary media and society.

Chapter 6 investigates the auditory narrative that is created through Samuel Beckett’s repetition. As Beckett started to repeat and loop phrases in his second novel, Watt (1953), the French radio technician Pierre Schaeffer started experimenting with splicing and looping magnetic tape recordings in the studios of the Paris radio station, Radio Television Français (RTF). Building on the geographical and historical coincidence of these events, this chapter argues that the magnetic tape art of musique concrète can serve as an entry point to analyze the repetition of Beckett’s fiction. The tape recorder, famously used in Krapp’s Last Tape, can aid us in appreciating Beckett’s linguistic loops throughout his novels and short prose pieces. The recorder’s storing and replaying of speech exemplifies Beckett’s repeated suggestion in his fiction that the subject is spoken and alienated through language. Paradoxically, while his repetition empties words of meaning, bringing the reader’s attention to the sounds of words rather than their content, this same repetition, through the course of his fiction, generates its own internal effect and meaning.

The ubiquitous presence of ambiguous voices in Beckett’s work remains an enduring mystery. The narrative work is no exception, to the point that Beckett’s fiction after Murphy (1938) can be read as, to quote The Unnamable (1953), “entirely a matter of voices; no other metaphor is appropriate” (319). Given the alien qualities of these voices, their intrusive independent agency, and their sometimes tormenting phenomenology, two frameworks of interpretation have so far prevailed. On the one hand, there are narratologists such as Brian Richardson (2006) who have proposed an “unnatural” reading of these voices, by arguing that these alien, multiple, sourceless voices cannot be traced back or ascribed to any actual experience within the human domain; that they cannot be “naturalized” (Culler 1975; 2018; see also Fludernik 1996) by the reader. On the other hand, there is a long-standing “pathological” framework, which sees voices in Beckett’s work as a fictional rendering of a wide range of experiences associated with mental illnesses, mostly of auditory-verbal hallucinations (AVHs) typical of schizophrenia. This chapter suggests that an alternative, natural, and non-pathological experience is the target of Beckett’s fictional cognitive models having voices as core modeling elements. By drawing on contemporary cognitive research on inner speech (roughly speaking, the activity of silently talking to, with and within oneself), it is advocated that voices in Beckett’s models target the working of inner speech, only defamiliarized or, as we shall see, “detuned” as a modeling alteration to explore its functioning within human cognition.

This chapter is divided into three sections which, in turn, initiate the rationale for reading Hardy’s and Conrad’s impressionistic writing together in the light of Victorian physical science; review the biographical and literary connections between the writers such as they were, and the contemporary critical reception which linked them; and give a brief overview of previous critical work that has associated the two writers. Finally, the Introduction proposes ‘scenic realism’, a literary correlate of field theory, as the mode in which both authors work. A distinctive place in late-Victorian fiction is argued for over against the ‘transitional’ status they are often accorded, and the broad division of the book into visual and auditory fields, as the senses most attended to, is explained.

In Jean Rhys’s fiction, advertisements, songs, books, and voices of others impinge upon the interior monologues of her characters. In particular, the popular songs that are integrated into Rhys’s first-person novels enhance the auditory nature of her interior monologues. Yet, while the songs referenced in Voyage in the Dark (1934) and Good Morning, Midnight (1939) sometimes foster automatic responses and clichéd understandings for her narrators, they can also instill a sense of defiance and comfort, making music one of the few channels for a momentary sense of fulfillment and expression. By surveying Rhys’s depiction of popular gramophone recordings and their Bohemian associations in her short stories, this chapter reveals how Rhys crafts and commodifies a bohemian voice in her novels, which sounds out the dialectical relationship between a middle-class public with an appetite for lurid tales of the underbelly of society and so-called bohemians, who pushed the boundaries of individuality and freedom.

The early years of the “talkies,” which correspond with Faulkner’s surge into a fully realized literary modernism, brought technical problems that the cinema was slow to work out, especially the challenge of synchronizing the film soundtrack with its image stream to achieve verisimilitude. This technical crisis pointed to new creative opportunities for artists imaginative enough to seize the possibilities and extend montage effects across the visual and auditory realms. As sound film struggled through its growing pains, Faulkner experimented with new stylistic techniques of punctuation that introduced new discontinuities between speech and speaker, voice and subject, sound and source, into literary narration and onto the printed page, making his own unique contribution to his era’s aesthetic repertoire. This transmedial embrace of asynchrony went hand in hand with a new appreciation for the affective and thematic potential of silence, another aesthetic development that leaves its mark on Faulkner’s contemporaneous fictions.

Storytelling became more of an auditory activity as the language evolved. It is the human tendency to share their personal and general life experiences with one another, whether fictional or real, story-making is inherently human. Storytelling has been fundamental to forming our perception of things around us from the dawn of human history. The past, the present, and the future can all be seen through the lens of narration. However, communication has changed significantly over time. Visual stories, as seen in cave paintings they are the starting point of storytelling, from there they progressed into folk tales, in which stories were passed orally from one to the next generation. This paper focused on the growth and evolutions of Indian classical literary works such as Panchatantra, Jataka stories, Ramayana, and Mahabharata from cave to the recent creative evolution aspects and how storytellers are changing the aspect of storytelling from one generation to another.

The Scottish novelist John Galt provides the clearest example of a writer in whose works fiction, literary technique, and settler colonization overlap. Famous for his regional novels about communities on Scotland’s western seaboard, he also had careers as parliamentary lobbyist, entrepreneur, and colonist in Upper Canada. In the 1820s, he spent a period working for the Canada Land Company, a colonization company he helped to establish in London, and through which he travelled to Canada to participate in the development of colonial settlements, including the city of Guelph. This provided copious material for writings in the final years of his life. Although Galt, and subsequently critics and biographers, have tended to represent the two periods of his life separately, they both are part of a single colonial project, connected by the extensive print networks of which he was a part. The connections are evident principally in his preoccupation with voice and dialect, sound and hearing. In the Scottish works he emphasizes phonological aspects of Scottish regional voices, and ways in which literature trains the ear. Sound operates as a mode of organizing and producing space. In the Canadian works, he explores the themes of sound and acoustic management in the context of colonial space. Together his works present an archive of colonial sound management, and an exploration of the auditory elements of his colonial project.

In The Knight of the Burning Pestle, Francis Beaumont offers a satire of his dramatic working conditions and the precarious nature of his own authority in relation to that of a potentially informing audience. KBP uses its onstage audience to stage malconnections between representation and authority, and the success of its metadrama rests upon its reference to a sense of the twisted interaction between the producers and the receivers of dramatic representation. The chapter considers the ways in which these citizen auditors ‘inform’ the fictional Rafe who represents their interests. The casual inclusion of the threat of the informer in even these light entertainments forms a sinister element in these problematic connections as KBP’s metadramatic interlopers signify the intention of an all-encompassing surveillance, and operate not merely as an audience but also as proxy overseers. The result is a dramatic form which reproduces its own the material critical context, commenting not only on the interchange of dramatic levels, but also including the ubiquitous hazard of humiliating and potentially debilitating prosecution. This metadrama registers the solid contemporary fear that mistaking the author’s intention may lead not only to unkind reports but also, ultimately, to the horrors of the early modern gaol.