scholarly journals Seven stages of Lithuanian dialectology

2016 ◽  
pp. 1-28
Author(s):  
Vytautas Kardelis
Keyword(s):  
21St Century ◽  
Research Literature ◽  
Review Article ◽  
Research Trends ◽  
Methodological Issues ◽  
Ongoing Debate ◽  
Historical Approach ◽  
Early 21St Century ◽  
Slavic Languages ◽  
Young Researchers

This article is a continuation of ongoing debate on the development of Lithuanian dialectology, the issues of which were first addressed and published in 2015. One of the key ideas expressed by the specialists of dialectology was a proposal to start the development of an extensive model of interests of Lithuanian dialectology. The model could encompass a historical approach, i.e. issues of the development of Lithuanian dialects, essential features of that development as well as the most significant empirical and methodological transformations. The second approach would focus on the perspectives of Lithuanian dialectology which can be placed on the basis of the existing model of interests in Lithuanian dialectology and specific studies carried out in the field. This article proposes a perspective-based plan of research into dialectology and attempts to suggest a tool to implement that plan. The article begins with several introductory remarks about the author’s view towards the existing state of Lithuanian dialectology. It could be briefly described in the following way: traditional dialectology: neogrammarian atomism (exclusive of the theory of dialectology) → structural dialectology: →   phonology and natural morphology (inclusive of the theory of phonology and natural morphology but exclusive of the theory of structural dialectology) →  the new dialectology: (inclusive of the theory of dialectology: geolinguistics and sociolinguistics, the dynamic socio-cognitive view). The proposed perspective-based plan of research consists of seven stages, namely: typological, varieties (lects) and variants, dialectometry, sociolinguistics and language contacts, perceptive, salience, and empirical. The article does not seek to describe each of the stages in great detail or to review extensive research literature existing on the aspects discussed above. The main aim of this article is to identify and discuss some research trends which are relatively new in Western linguistics and to suggest their application in Lithuanian dialectology. Perhaps this could initiate a discussion among Lithuanian and, possibly, foreign dialectologists working with Lithuanian and Slavic languages with regard to theoretical and methodological issues pertaining to dialectology research. Arguably, the foundation of such a prospective discussion was laid in the work “Lithuanian Dialects of the Early 21st Century: A Geolinguistic and Sociolinguistic Study. Maps and their Commentaries”. Hopefully, this review article will also contribute to the prospective discussions and motivate young researchers of dialects to embark on dialectology research by applying new trends in Lithuanian dialectology.

scholarly journals Accounting for Student Success: Academic and Stakeholder Perspectives That Have Shaped the Discourse on Student Success in the United States

2018 ◽  
Vol 7 (1) ◽  
pp. 150-173 ◽  
Author(s):  
Victor M. H. Borden ◽  
Gretchen C. Holthaus
Keyword(s):  
United States ◽  
Student Success ◽  
21St Century ◽  
Extended Family ◽  
College Education ◽  
The United States ◽  
Research Literature ◽  
Time To Degree ◽  
Early 21St Century ◽  
Stakeholder Perspectives

Abstract The meaning of student success differs according to the goals, interests and roles among prospective students, their parents and extended family, educators, scholars, employers, legislators and other stakeholders. Despite this wide variation, accountability for student success has been mostly equated with readily available measures like degree completion rates, time to degree and credit accumulation. Recently, especially in the United States, where the student assumes a large cost burden for attending college, interest has increased regarding the amount of debt incurred and the employment and wages obtained post-graduation to enable students to pay off that debt. There are many from within and outside the academy who criticize these simplistic measures of student success and seek evidence about how a college education develops students intellectually and morally, preparing them to lead lives as productive citizens and members of the 21st Century workforce. In this article, we review the key concepts of student success that have emerged from the U.S. higher education research literature, as well as major U.S. policy initiatives related to improving student success. The purpose of this analysis is to develop an organizing framework that enables scholars and policy makers to place their work within a broader context as related to the discourse on student success in the early 21st Century, especially within the United States, but with increasingly common elements internationally.

scholarly journals “Mein Gmut ist mir verwirret”: contrafactum-practice in the Liedboek van die Kerk (“Afrikaans Hymn book of the Church”)

2016 ◽  
Vol 81 (2) ◽  
pp. 61-79
Author(s):  
Daleen Kruger
Keyword(s):  
21St Century ◽  
Ongoing Debate ◽  
Early 21St Century ◽  
Sacred Texts ◽  
Hymn Tunes ◽  
The Creation ◽  
The Church ◽  
Mate Waarin

The contrafactum-practice which utilises secular melodies and/or texts as sources in the creation of sacred hymns, is an age-old tradition. This practice generated amongst others a few Protestant hymns (particularly in the German Reformed context), which are viewed today as important hymns in the hymn corpus. One example would be the hymn for lent, “Herzlich tut mich verlangen”. In several historic sources the use of secular melodies in church hymns is motivated: the fact that the melodies are already well-known amongst the congregation would make it easy to learn the new texts. Sources also confirm that this practice makes the songs more accessible for the youth. This article explores the development of selected hymns from the Liedboek van die Kerk (2001) (“Afrikaans Hymn book of the Church”) to determine their secular roots and describe how they developed into sacred hymns. It is pointed out that the utilisation of the melodies as settings for different sacred texts, illustrates their quality and flexibility and is instrumental in their acceptance as hymn tunes. It is also argued that historic distance between the secular source and the church hymn contributes to the weakening of the original secular association. The ongoing debate on the secular versus the sacred is also touched upon, and finally the renewed interest in contrafacta in the late 20th and early 21st century is discussed. Die kontrafaktuurpraktyk, waar sekulêre melodieë en/of tekste as bronne gebruik word in die skep van geestelike tekste en/of melodieë, kom al eeue lank in kerkliedere voor. Hierdie werkswyse het onder andere ʼn aantal Protestantse liedere opgelewer (veral in Duitse Reformatoriese verband), wat deesdae as groot liedere van die kerkliedskat geag word. Een voorbeeld is die lydenslied “Herzlich tut mich verlangen”. In verskeie historiese bronne word die gebruik van sekulêre melodieë by kerkliedtekste gemotiveer: die melodieë was reeds bekend en daarom kon die nuwe liedtekste makliker aangeleer word. Die toeganklikheid vir die jeug staan ook voorop. Hierdie artikel ondersoek enkele liedere in die Liedboek van die Kerk (2001) ten einde vas te stel wat die sekulêre wortels daarvan was. Voorts word aangetoon hoe die liedere as geestelike liedere ontwikkel het. Daar word verwys na die hergebruik van sekere melodieë by ʼn verskeidenheid tekste, wat dui op die aanpasbaarheid van die kontrafakmelodieë en die mate waarin dit inslag gevind het as kerkliedmelodieë. Verder word daar geredeneer dat historiese afstand tussen die sekulêre bron en die kontrafak daartoe bygedra het dat so ʼn lied sy sekulêre assosiasies mettertyd verloor het. In hierdie artikel kom die voortdurende debat waarin die geestelike teenoor die sekulêre musiek staan ten opsigte van gebruik in die erediens ook ter sprake. Die hernude belangstelling in en skepping van kontrafakte vanaf die laaste dekades van die 20ste eeu word ook ten slotte onder die soeklig geplaas.

THE END OF BETTERMENT ACCOUNTING: A STUDY OF THE ECONOMIC, PROFESSIONAL, AND REGULATORY FACTORS THAT FOSTERED STANDARDS CONVERGENCE IN THE U.S. RAILROAD INDUSTRY, 1955–1983

2007 ◽  
Vol 34 (1) ◽  
pp. 25-55 ◽  
Author(s):  
Jan R. Heier ◽  
A. Lee Gurley
Keyword(s):  
21St Century ◽  
Accounting Standards ◽  
Interstate Commerce Commission ◽  
Early 21St Century ◽  
Railroad Industry ◽  
Tax Legislation ◽  
Industry Standards ◽  
Securities Industry ◽  
Arthur Andersen ◽  
The U.S

On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment (RRB) accounting, to a more theoretically sound depreciation accounting for matching revenues and expenses. The change was needed because RRB did not allow for the recapture of track investment, leaving the railroads with limited capital to replace aging track lines. Over the previous three decades, it had become painfully obvious to everyone that the industry's economic woes were the result of archaic accounting procedures that lacked harmony with the rest of American accounting standards, but the ICC was reluctant to change until new tax legislation in the early 1980s forced the issue. The decision was a culmination of a debate that started in the mid-1950s when Arthur Andersen, with the help of the securities industry, began an effort to harmonize railroad and industry standards using arguments that mirror those supporting the international accounting harmonization efforts of the early 21st century.

International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities

2016 ◽  
Vol 35 (3) ◽  
pp. 1-32 ◽  
Author(s):  
Roger Simnett ◽  
Elizabeth Carson ◽  
Ann Vanstraelen
Keyword(s):  
Audit Quality ◽  
Research Trends ◽  
Data Sources ◽  
Quality Data ◽  
Research Articles ◽  
Future Research ◽  
Evidence Based ◽  
Methodological Issues ◽  
Comprehensive Review ◽  
Support Evidence

SUMMARY We present a comprehensive review of the 130 international archival auditing and assurance research articles that were published in eight leading accounting and auditing journals for 1995–2014. In order to support evidence-based international standard setting and regulation, and to identify what has been learned to date, we map this research to the International Auditing and Assurance Standards Board's (IAASB) Framework for Audit Quality. For the areas that have been well researched, we provide a summary of the findings and outline how they can inform standard setters and regulators. We also observe a significant evolution in international archival research over the 20 years of our study, as evidenced by the measures of audit quality, data sources used, and approaches used to address endogeneity concerns. Finally, we identify some challenges in undertaking international archival auditing and assurance research and identify opportunities for future research. Our review is of interest to researchers, practitioners, and standard setters/regulators involved in international auditing and assurance activities.

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