Radiofrequency surgery rehearsal or practice sessions

Drawing on recent work in secularism, this paper argues that religion exerts force in modern culture without anyone needing to beleive or practice a particular religion. This is especially the case with respect issues of sexuality. The paper uses the Introductory course as a way of exploring how, when it comes ot sexuality, religion still speaks us.

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Auditor and FASB Responsibilities for Representing Underlying Economics—What U.S. Standards Actually Say

Accounting Horizons ◽

10.2308/acch-52074 ◽

2018 ◽

Vol 32 (3) ◽

pp. 83-90 ◽

Cited By ~ 6

Author(s):

Zoe-Vonna Palmrose ◽

William R. Kinney

Keyword(s):

Financial Reporting ◽

Audit Quality ◽

Reporting Quality ◽

Financial Statements ◽

Financial Reporting Quality ◽

Or Practice

SYNOPSIS Does the auditor's responsibility under U.S. authoritative guidance extend to providing assurance of financial reporting quality—specifically whether financial statements “faithfully reflect the firm's underlying economics”—after the auditor has concluded that financial statements are fairly presented in conformity with GAAP, in all material respects? The question arises because DeFond and Zhang (2014) state such a view and cite U.S. authoritative guidance as support. We review SEC, PCAOB, and FASB guidance and other sources and find no authoritative support for DeFond and Zhang's (2014) view. We also find that the PCAOB explicitly recognizes the lack of objective criteria that would be necessary to evaluate financial reporting quality beyond application of GAAP to events and transactions. Further, we find no evidence that practicing auditors do (separately) assess or assure that financial statements faithfully reflect the entire firm's underlying economics. Overall, these findings suggest DeFond and Zhang (2014) express a personal (and impracticable) normative view and not the auditor's actual responsibility or practice under extant U.S. standards. More broadly, results reinforce the importance of defining and measuring audit quality based on the auditor's actual responsibilities and the importance of accurately characterizing authoritative guidance and practice for scholarship regarding complex and multifaceted matters, including audit quality.

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The Insidious Momentum of American Mass Incarceration

10.1093/oso/9780197513170.001.0001 ◽

2020 ◽

Author(s):

Franklin E. Zimring

Keyword(s):

United States ◽

Public Policy ◽

Twentieth Century ◽

Mass Incarceration ◽

The United States ◽

Next Generation ◽

Single Generation ◽

American Life ◽

Peak Rate ◽

Or Practice

The phenomenal growth of penal confinement in the United States in the last quarter of the twentieth century is still a public policy mystery. Why did it happen when it happened? What explains the unprecedented magnitude of prison and jail expansion? Why are the current levels of penal confinement so very close to the all-time peak rate reached in 2007? What is the likely course of levels of penal confinement in the next generation of American life? Are there changes in government or policy that can avoid the prospect of mass incarceration as a chronic element of governance in the United States? This study is organized around four major concerns: What happened in the 33 years after 1973? Why did these extraordinary changes happen in that single generation? What is likely to happen to levels of penal confinement in the next three decades? What changes in law or practice might reduce this likely penal future?

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Beyond repair: Staying with breakdown at the interstices

Environment and Planning D Society and Space ◽

10.1177/02637758211013034 ◽

2021 ◽

pp. 026377582110130

Author(s):

Tatiana A Thieme

Keyword(s):

Urban Environments ◽

Cross Pollination ◽

Or Practice ◽

Broken World

This article engages with the notion of ‘break-down’ as a way of going beyond claims to recover the discarded or practice repair. It experiments with ethnographic cross-pollination, setting vignettes from seemingly disparate field-sites alongside one another, to meditate on singular unfinished moments that together reflect wider dynamics of invisibility, negation, stigma and suspension at the urban interstices. From the peripheral neighbourhoods of Zaria, Nairobi, Paris, Berlin and London, these vignettes evoke shifting relationships to labour in precarious urban environments, where fleeting but situated codes, logics and deals have emerged out of seemingly broken urban worlds. Engaging with Stephen Jackson's notion of ‘broken world thinking’ and Donna Haraway's invitation to ‘stay with the trouble’, this article argues for staying with the breakdown.

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Rematerialisation

Paragrana ◽

10.1515/para-2016-0028 ◽

2016 ◽

Vol 25 (2) ◽

pp. 49-62

Author(s):

Katrine Dirckinck-Holmfeld

Keyword(s):

Single Shot ◽

Literary Reading ◽

Reading Practice ◽

Video Installation ◽

Reparative Reading ◽

Or Practice

AbstractThe essay takes up Eve Kososky Sedgwick’s influential call for a reparative reading or practice, understood primarily as a performative and literary reading practice, in an attempt to inform what I call a reparative critical image practice. Montaging my own experiences learning from filmmaker Harun Farocki during the Labour in a Single Shot workshop (Cairo 2012) together with reflections from my work with the video-installation Leap into Colour (Cairo, Beirut, Copenhagen 2012-2015), the essay speculates how the reparative critical image undergoes a process of rematerialisation. The essay explores how the image migrates between different contexts, compressions, codecs and formats, and how this route, or line of flight, is enfolded into the image’s texture. I argue that montaging these layers of intensities can create a collaborative, historically dense, fabulous image, held together by affect.

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Applied Research, Diffractive Methodology, and the Research-Assemblage: Challenges and Opportunities

Sociological Research Online ◽

10.1177/13607804211029978 ◽

2021 ◽

pp. 136078042110299

Author(s):

Nick J Fox ◽

Pam Alldred

Keyword(s):

Analytical Approach ◽

Applied Research ◽

Social Research ◽

Research Data ◽

Critical Assessment ◽

Policy And Practice ◽

Challenges And Opportunities ◽

Or Practice ◽

Representational Approach ◽

Oriented Research

This article offers a critical assessment of the challenges for policy- and practice-oriented social research of ‘diffractive methodology’ (DM): a post-representational approach to data analysis gaining interest among social researchers. Diffractive analyses read data from empirical research alongside other materials – including researchers’ perspectives, memories, experiences, and emotions – to provide novel insights on events. While this analytical approach acknowledges the situatedness of all research data, it raises issues concerning the applicability of findings for policy or practice. In addition, it does not elucidate in what ways and to what extent the diffractions employed during analysis have influenced the findings. To explore these questions, we diffract DM itself, by reading it alongside a DeleuzoGuattarian analysis of research-as-assemblage. This supplies a richer understanding of the entanglements between research and its subject-matter, and suggests how diffractive analysis may be used in conjunction with other methods in practice- and policy-oriented research.

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The recalibration of our relationships with science (and nature) by natural hazard risk mitigation practitioners

Environment and Planning E Nature and Space ◽

10.1177/25148486211019828 ◽

2021 ◽

pp. 251484862110198

Author(s):

Jessica K Weir ◽

Timothy Neale ◽

Elizabeth A Clarke

Keyword(s):

Natural Hazard ◽

Risk Mitigation ◽

Environmental Issues ◽

Work Conditions ◽

Hazard Risk ◽

Change Policy ◽

Procedural Change ◽

Or Practice ◽

Effective Use ◽

Unrealistic Expectations

Unrealistic expectations in society about science reducing and even eliminating the risk of natural hazards contrasts with the chaotic forces of these events, but such expectations persist nonetheless. Risk mitigation practitioners must grapple with them, including in the cycles of blame and inquiry that follow natural hazard events. We present a synthesis of such practitioner experiences from three consequential bushfire and flood risk landscapes in Australia in which science was being used to change policy and/or practice. We show how they chose to work with, counter and recalibrate unrealistic expectations of science, as well as embrace socionatural complexity and a consequential nature. The mismatch between the challenges faced by the sector and the unrealistic expectations of science, generated more stressful work conditions, less effective risk mitigation, and less effective use of research monies. In response, we argue for structural and procedural change to address legacy pathways that automatically privilege science, especially in relation to nature, with broader relevance for other environmental issues. This is not to dismiss or debase science, but to better understand its use and utility, including how facts and values relate.

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Linking disaster risk reduction, climate change and development

International Journal of Disaster Resilience in the Built Environment ◽

10.1108/ijdrbe-03-2015-0014 ◽

2016 ◽

Vol 7 (2) ◽

pp. 216-228 ◽

Cited By ~ 30

Author(s):

E. Lisa F. Schipper ◽

Frank Thomalla ◽

Gregor Vulturius ◽

Marion Davis ◽

Karlee Johnson

Keyword(s):

Climate Change ◽

Risk Reduction ◽

Disaster Risk Reduction ◽

Political Action ◽

Disaster Risk ◽

Content Type ◽

Climate Risks ◽

Emerging Risk ◽

Or Practice ◽

Future Work

Purpose The purpose of this paper is to advance the dialogue between the disaster risk reduction (DRR) and adaptation community by investigating their differences, similarities and potential synergies. The paper examines how DRR and adaptation can inform development to tackle the underlying drivers of disaster risk. Design/methodology/approach Based on a risk-based approach to the management of climate variability and change, the paper draws from a critical review of the literature on DRR and adaptation. The study finds that known and emerging risk from disasters continues to increase dramatically in many parts of the world, and that climate change is a key driver behind it. The authors also find that underlying causes of social vulnerability are still not adequately addressed in policy or practice. Linking DRR and adaptation is also complicated by different purposes and perspectives, fragmented knowledge, institutions and policy and poor stakeholder coordination. Findings The author’s analysis suggests that future work in DRR and adaptation should put a much greater emphasis on reducing vulnerability to environmental hazards, if there is truly a desire to tackle the underlying drivers of disaster and climate risks. Originality/value This will require coherent political action on DRR and adaptation aimed at addressing faulty development processes that are the main causes of growing vulnerability. The study concludes with a first look on the new Sendai Framework for Disaster Risk Reduction and how it aims to connect with adaptation and development.

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