scholarly journals Globalization as a socio-environmental equilibrium: applying Luhmann`s theory to Integrated Reporting

2020 ◽  
Vol 74 ◽  
pp. 01028
Author(s):  
Evgnii Razumov

International accounting standards systems are able to define borders by producing reference codes for institutional, informational and cultural codes. Such ways of influence are similar to globalization in other societal spaces: for example internalization of trade systems has been produced by creating institutes and organizations as well as miscellaneous standards. These tendencies have been highlighted by Niklas Luhmann through differentiation of borders determinants of a system. And this operational determination of globalization as continual creation of the world system is to be highly appreciated for comprehensive analysis of the last developments in accounting and reporting field influenced by environmental issues. In this paper three-tier classification of globalization in terms of system definition proposed as development of Niklas Luhmann ideas. Through analysis of the mean shifts in reporting as social memory phenomenon and communication process accounting problems reformulated as world system`s issues and demonstrated existence of globalization as operational phenomenon for accountancy and social responsibility systems. Concepts of the social systems theory have been visualized and interpreted to determine possible ways of equilibrium states for human systems and environment. As a result main ways for integrated reporting application and its future development formulated.

Author(s):  
Tadeusz Wallas

The article attempts to determine the specifics of communication studies, its place and role in the system of scientific disciplines. The author emphasizes the importance of development of this science, especially in today’s conditions of constant growth of threats and challenges in the social communication process. The main arguments of the author are as follows: firstly, communication studies will give new opportunities for theoretical and practical study of social communication processes; secondly, in the age of globalization, development of communication studies is a factor for the further development of science in general, as well as social life in all its dimensions. Discussing with the theorists, the author of the article tends in his thoughts to an interpretation proposed by T. Kotarbinski that “the science is any set of human knowledge where one can distinguish the subject of intellectual study and specific specialization” [5]. The specificity of communication studies corresponds to these basic criteria: firstly, it has a relatively defined subject of study and the field of research (all that is related to communication of people and social groups); secondly, for research in this area there is an inexhaustible array of open sources of information; thirdly, there is a developed network of scientific institutions on the basis of which it is possible to develop and implement such researches; fourthly, the advances in the field of communication studies will always have not only theoretical value, but also practical application in the institutions of higher education, where the specialists of corresponding specialization are educated and trained. According to the results of the research, the author comes to the idea that communication studies belong to the sphere of social sciences. For the proof of this concept, the scientist provides for a number of arguments.


2021 ◽  
Vol 70 (4/2020) ◽  
pp. 151-170
Author(s):  
Milorad Djuric ◽  
Djordje Stojanovic

Niklas Luhmann articulates the basic elements of his authentic theoretical position as criticism of, as he calls them, classical sociology or classical organisation theory. While within these orientations, (social) systems are mainly interpreted as centralised entities whose structures are stabilised by purpose determined at the top, Luhmann, in his general theory of social systems privileges internal differentiation in which subsystems autonomously define their purposes, making society more flexible and capable of responding to environmental challenges. In that sense, the main intention of this paper is the creation of cognitive interest for the notions of complexity and flexibility, i.e. for the issue of subsystem autonomy, as the important elements of Luhmann’s general theory of social systems. Our premise is that the establishment of subsystem autonomy is not a matter of mere, a priori, theoretical and/or practical arbitrariness, nor does it mean an introduction into deconstruction of the system, but it represents a necessary step in the creation of successful responses of the social system to problems arising from the immense and dynamic complexity of its own environment. In other words, through the process of internal differentiation, by establishing subsystem autonomy, the social system increases its own complexity, i.e. ability to adjust to the environment. Thus, challenges arising from the environment are not transferred to the whole, but localised and processed in the appropriate, autonomous parts of the system. By so increasing its internal complexity, the system undeniably acquires the necessary flexibility, or capability for a faster and more efficient creation of alternative.


Author(s):  
Normi Sham Awang Abu Bakar ◽  
Ros Aziehan Rahmat ◽  
Umar Faruq Othman

<p>The popularity of the social media channels has increased the interest among researchers in the sentiment analysis(SA) area. One aspect of the SA research is the determination of the polarity of the comments in the social media, i.e. positive, negative, and neutral. However, there is a scarcity of Malay sentiment analysis tools because most of the work in the literature discuss the polarity classification tool in English. This paper presents the development of a polarity classification tool called Malay Polarity Classification Tool(MaCT). This tool is developed based on the AFINN sentiment lexicon for English language. We have attempted to translate each word in AFINN to its Malay equivalent and later, use the lexicon to collect the sentiment data from Twitter. The Twitter data are then classified into positive, negative, and neutral. For the validation purpose, we collect 400 positive tweets, 400 negative tweets, and 200 neutral tweets, and later, run the tweets through our sentiment lexicon and found 90% score for precision, recall and accuracy. Our main contribution in the research is the new AFINN translation for Malay language and also the classification of the sentiment data.</p>


SEEU Review ◽  
2021 ◽  
Vol 16 (1) ◽  
pp. 3-13
Author(s):  
Aleksandar Jovanoski ◽  
Agron Rustemi

Abstract The aim of the paper is to present a brief insight into the significant works and views of the German sociologists Niklas Luhmann and Jűrgen Habermas on the role of law in regulating human relations in society. Educated as a lawyer, Niklas Luhmann in the late academic career was under the influence of the American sociologist Talcott Parsons. Niklas Luhmann later, under the influence of the American sociologist Talcott Parsons, he built a sociological theoretical system called the systems theory. On the other side, Jűrgen Habermas was a philosopher and sociologist, highly influenced by the Frankfurt school of sociology. According to Luhmann‘s systems theory, the social reality and the separate aspects of the social life are part of a deeper system called society, and in relation to the same they are set as subsystems. Social systems are divided into allopoietic and autopoietic. One of the significant axioms of Luhmann’s theory is that the largest number of systems tends to simplify due to the pressure of the environment for greater efficiency. Law in Luhman’s systems theory enjoys the status of an autonomous system for regulating society, rather than an instrumental contribution to politics. This brief review exposed a big clash between two influential German thinkers. In this paper we are going to use historical method and analysing of the content of different materials and previous authors that are dealing with the work of Niklas Luhmann and Jűrgen Habermas.


Author(s):  
Konstantin Evgenevich Shilekhin

The subject of this research is the social relations in the context of bringing to legal responsibility, as well as normative legal acts and scientific literature that reflect such relations. The problem of classification of the types of legal responsibility is relevant in the context of substantiation of the autonomy of its individual types. The attempts to substantiate the autonomy of one or another type of legal responsibility entail the revision of the grounds for classification. The goal of this article consists in revealing the natural grounds for definition of the concept of &ldquo;legal responsibility&rdquo; to build consistent and exhaustive classification. The main conclusion lies in determination of the criterion for classification of the types of legal responsibility. Emphasis is placed on the social relations underlying the legal relations, namely legal relations in the area of bringing to legal responsibility. On the example of responsibility for committing tax fraud, the article demonstrates the failure of attempts to find qualification criteria on the basis of the normative legal acts outside the entirety of social relations. The article determines the close link between social relations in the economic sphere, as well as their impact upon legal relations emerging in the context of bringing to legal responsibility as a whole and administrative responsibility in particular.


2020 ◽  
Vol 10 (4) ◽  
pp. 124-131
Author(s):  
MARIA LIUTAEVA ◽  

The study is devoted to the semantic study of the phenomenon of “novelty” in the context of social and philosophical theorizing by Niklas Luhmann. The factor of novelty is considered as a necessary aspect of communication, its obligation as an informational or demonstrative component, the semantic ambiguity of the word in the subsystems of religion and art is indicated. On the basis of an etymological analysis and study of the resource of the National Corpus of the Russian language, three “basic” attitudes towards the novelty were identified: negative, neutral and positive in the fields of religion and art. Within the framework of the study, the dependence of the noting of the “new” and social valuations of this phenomenon depending on the cultural and historical context, the study of which is possible using the methodology of N. Luhmann, is indicated. As an example of the practical application of the method of “distinguishing differences” and identifying semantic dynamics in self-descriptions of autopoietic social systems, the experience of understanding the novelty in the society of Homeric and archaic Greece, the degree and forms of its acceptability/unacceptability is analyzed. In terms of Luhmann’s philosophy, the society of our research refers to segmented, in which access to the forbidden, the unknown, of which the novelty is a part, is strictly regulated. On the basis of Homer’s poems, as well as texts of the archaic period, the main mechanisms of the emergence of a novelty are shown, interpreted as news from the world of the gods, received by people through poets, oracles, signs. As a result of the study, the difference between the lexeme «novelty» and the social phenomenon of the new was demonstrated. The phenomenon of novelty is an integral characteristic of communication, however, the historical forms of its access to social life change depending on the context, which can be traced in the textual forms of self-description of a society.


Author(s):  
Michele Infante

Abstract: The communication process is currently invading and pervading the public sphere, the transmission of cultural models, the political participation and the relation between countries. Why are we registering this enormous development of communication technology? Which is the logic at the base of this social process? Through the works and thoughts of Niklas Luhmann, we define the nature of the communication process, the medium as system, the individual as a Psychic System, and their relation. We use the conceptual frame of cybernetics (observation of second order, cognitive construction), cognitive evolution biology (autopoiesis, double contingency, evolution,) and information theory concepts (information, code and encode, noise) in order to analyze the role and function of Media System. Finally, we show how the reduction of complexity operated by the Media System permits the communication between the Social Systems through Media System and his influence on society. Based on the last media research debates, this paper proposes a new lexicon (expectation, communicative event, social systemic meanings, self-observing) for understanding media.


Author(s):  
S. B. Ponomarev ◽  

The article is devoted to the analysis of the prisons totems and taboos phenomenon. It is shown that the modern penitentiary subculture, as a negative socioregulatory system is characterized by the presence of a complex system of taboos and totems. Researchers of the penitentiary subculture have repeatedly noted the similarities between the primitive and prison communities. This phenomenon is largely due to the fact that under conditions of imprisonment, a person’s outlook narrows, intelligence decreases, and their value orientation changes. The relevance of the study is due to the fact that, despite the presence of a complex system of prison taboos and totems among convicts, as the main manifestations of the penitentiary subculture, a very small number of scientific works are devoted to the genesis and understanding of this phenomenon. The aim of the article is to analyze the phenomenon of prison taboos and totems in the penitentiary subculture. The work shows that for the formation and preservation of a developed system of totems and taboos in the prison environment, a certain critical weight of such indicators as the size of the prison population and the severity of conditions of detention of prisoners is required. An important role in this is also played by such phenomena inherent in being in the penitentiary space, such as chronic stress, a sense of fear and uncertainty. The article reveals the general principles of the formation of prison totems and taboos. At the same time, it is shown that the leading mechanisms for the formation of prison taboos are the techniques of sympathetic and imitation magic. The author’s proposed classification of prison totems and taboos are presented. It is noted that the convict’s adherence to a certain image-totem contributes to his self-identification, determination of his place in the prison social hierarchy, and the formation of a criminal model of behavior. Practical examples of prison taboos and totems are given. It is shown that prison taboos are largely associated with the existence in the social hierarchy of the prison population of castes of «untouchables». The attention of readers is focused on the harshness towards those who violated prison taboos, which can manifest itself in physical punishment, transfer to the lower prison castes, in some cases — the death sentence. The practical significance of the work is the understanding the phenomenon of prison taboos and totems, that can affect the development of measures aimed at combating the manifestations of the penitentiary subculture in places of detention.


2021 ◽  
Vol 884 (1) ◽  
pp. 012002
Author(s):  
F Y Saptaningtyas ◽  
A M Abadi ◽  
Musthofa ◽  
E Y Utomo ◽  
A W Sugiyarto

Abstract This study aims to obtain a mapping of seismic hazard vulnerability of Special Region of Yogyakarta (DIY) using the Fuzzy Simple Additive Weighting (FSAW) method. This mapping is serves as an act of mitigation for earthquake disasters to reduce the risk of earthquake disasters and minimize fatalities or losses in earthquake-prone areas. The factors used construct the mapping of earthquake-prone areas in Yogyakarta are social, physical, and economic vulnerabilities. Each factor has several variables. The data of this research were taken from the Central Bureau of Statistics (BPS) and the National Disaster Management Agency (BNPB) of the Special Region of Yogyakarta from 2014 to 2017. The FSAW method was used to determine the level of seismic hazard for each sub-district in DIY with a high, medium, or low vulnerability category. The steps taken in the FSAW method are (1) performing fuzzification for each variable, (2) normalizing, (3) determining the weigh of each variable, (4) determining the classification of the result; whether it is categorized under high, medium, or low level. The result from this study is a map that shows areas in each district of Special Region of Yogyakarta with high, medium, and low seismic vulnerability. Based on the social, economic and physical vulnerability factors, it was found that every sub-district in Yogyakarta City were categorized under the high-level vulnerability, while the sub-districts in Bantul, Gunungkidul, Kulonprogo and Sleman Regencies had the average level of medium.


2014 ◽  
Vol 83 (1) ◽  
pp. 163-174
Author(s):  
John Corrigan

One of the ways in which Christian groups responded to the challenges of modernity was by positioning themselves differently in space. In the interest of better understanding that process, let us think for a moment about the social system, the social space to be precise, within which groups exist. As one starting point for that, it is useful to acknowledge that social groups define themselves in relation to others. Specifically, groups define themselves by saying what they are not as much as by saying what they are. If we are to believe the German social systems theorist Niklas Luhmann, a leading advocate of the notion of social system, difference is prior to identity. That is to say—and this is the core of Luhmann's “difference” theory—one distinguishes a table from other objects before one indicates what it is (Luhmann adds, paradoxically, that distinction presupposes itself). His grand theory has shortcomings, but his point is that social groups create and maintain collective identity by defining themselves in relation to other groups, and especially by saying what they are not. They push off from other groups in defining themselves. We could extend that approach by stating that groups sometimes behave as if they lack a clear collective self-understanding; that is, they lack a fully formed core identity that they can marshall in a positive fashion against a field of other groups. They accordingly define themselves in relation to other groups, define themselves via negativa, by differentiating—in some cases to a great degree—from other groups. Identity is built through such negative definition. The twentieth-century American theorist of social conflict Lewis Coser described that mode of thinking in The Functions of Social Conflict, an extended mediation on the social conflict theories of Georg Simmel, and sociologist of religion Martin Reisebrodt has observed more recently how Christianity invents itself principally by distinguishing itself from other religious practices and beliefs. The process is evident among Christian groups in modernity as it was in early modern Europe. When we focus on how it has manifested spatially, we see the modern in American church history as a broad spectrum of occurrences demonstrating complexity, multivalence, competition, and differentiation.


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