scholarly journals La contabilidad: su contenido proyectivo en el contexto de las predicciones = Accounting: projective content in the context of predictions

Author(s):  
Jorge Manuel Gil

<p>La ponencia hace énfasis en el contenido financiero de la Contabilidad, aunque sin clausurar las dimensiones sociales y ecológicas de la disciplina. Se parte de su encuadre como tecnología social, es decir técnica científica más contexto social.</p><p>De allí se deduce su aplicación empírica al vincularse a los procesos decisorios. En este marco, los productos y actividades de la contabilidad –inclusive el control– son esencialmente predictivas.</p><p>Nos alejamos entonces del objeto y campo tradicional basado en la descripción del pasado (fundamentalmente por su base registral histórica) para explicar el presente.</p><p>Ese contexto explicativo y predictivo de la Contabilidad es el que “ayuda” a tomar decisiones correctas. La Contabilidad nos orienta sobre cuales variables financieras considerar para hacer las predicciones, pero –obviamente– no garantiza el resultado.</p><p>Mantenemos que su raison d'etre actual es la predicción del futuro (no sólo a través de los protocolos técnicos de la previsión, sino también mediante la revelación de la información histórica), la posibilidad de su lectura en clave de porvenir. Se Identifican algunas metodologías de proyección aplicadas</p><p>The paper emphasizes financial accounting content, but without closing the social and environmental dimensions of the discipline. Be part of the framing as a social technology that is more scientific technique social context.</p><p>From there it follows the empirical application to be linked to decision making. In this framework, products and activities, including the control, are essentially predictive.</p><p>We moved away from the object and then traditional field based on the description of the past (mainly for its historical registry database) to explain this.</p><p>That context explanatory and predictive of Accounting is the "help" to make correct decisions. Accounting focuses on what we consider financial variables to make predictions, but, obviously, does not guarantee the result.</p><p>We maintain that their raison d'etre is now predicting the future (not only through technical protocols of the forecast, but also by revealing historical information), the possibility of future reading key. Identified some projection methodologies applied.</p>

2019 ◽  
Vol 9 ◽  
pp. 15-31
Author(s):  
Joanna Wardzała

The young generation in terms of work, consumption and success  The subject matter of the young generation in the social context has been repeatedly examined and many studies have been prepared on this topic, for example the works of K. Wyka and earlier K. Manheim. Increasingly, the issue of the younger generation is discussed in the area of issues related to consumption and work. The article is of a theoretical and empirical nature; it is an attempt to portray the young generation in its two most important roles on the market — the consumer and the entrepreneur. It is an introductory element to the problems of consumer behaviors and entrepreneurial behaviors of the young generation. The publication draws attention to the expectations of the young generation about the applicable law and the economy. The first part of the article is characterized by sociological considerations and serves to determine the meaning of the young generation in consumer society, in particular, to outline the framework of youth, which in literature is sometimes defined not only by age categories. It is also an interdisciplinary review of theories, both those created in the past and those quite contemporary. In the second part, it refers to the results of qualitative research relating to the opinions and expectations of the young generation about consumption, work and success.  


2019 ◽  
Vol 101 ◽  
pp. 129-142 ◽  
Author(s):  
Jorien van Hoorn ◽  
Holly Shablack ◽  
Kristen A. Lindquist ◽  
Eva H. Telzer

2020 ◽  
Vol 31 (12) ◽  
pp. 1585-1601 ◽  
Author(s):  
Gabriele Chierchia ◽  
Blanca Piera Pi-Sunyer ◽  
Sarah-Jayne Blakemore

Adolescence is associated with heightened social influence, especially from peers. This can lead to detrimental decision-making in domains such as risky behavior but may also raise opportunities for prosocial behavior. We used an incentivized charitable-donations task to investigate how people revise decisions after learning about the donations of others and how this is affected by age ( N = 220; age range = 11–35 years). Our results showed that the probability of social influence decreased with age within this age range. In addition, whereas previous research has suggested that adults are more likely to conform to the behavior of selfish others than to the behavior of prosocial others, here we observed no evidence of such an asymmetry in midadolescents. We discuss possible interpretations of these findings in relation to the social context of the task, the perceived value of money, and social decision-making across development.


2019 ◽  
Vol 11 (1) ◽  
pp. 50-59 ◽  
Author(s):  
Jos Lemmink ◽  
Iva Franzelova ◽  
Maria Säaksjärvi ◽  
Kristina Heinonen

PurposeNowadays, customers have big chunks of information on their smartphones and can acquire information and make decisions rapidly, oftentimes with the use of specific apps. Most of the research on this topic to date has been conducted from the perspective of the provider, or the company, therefore missing the value that is created with these apps in the customer’s own domain according to the customer-dominant logic (CDL) approach.Design/methodology/approachAs compared with prior research, CDL requires a different type of research that is much more inclined towards customers and specific circumstances. This paper is positioned within CDL (Heinonen and Strandvik, 2015) and aims to quantitatively explore app usage in different customer contexts.FindingsSeven apps were tested in two different usage contexts: a social vs an individual context and a calm vs dynamic context. It was found that for the social vs individual context there was no difference; thus, managers should not pay too much attention to whether the user of the digital service is in a social context. For the calm vs dynamic social context, it was found that customers’ satisfaction, enjoyment, pleasure and their overall rating of an app were higher when the customer as in a tranquil vs dynamic context.Research limitations/implicationsThe proposed method provides a highly relevant way to approach app development from a CDL perspective.Practical implicationsThese findings provide evidence that context matters and that we should study customer behavior from a more integral and detailed perspective as has been advocated by CDL.Social implicationsApp research should incorporate a customer focused approach. This means that not only the customers’ needs need to be considered. The circumstances and context in which apps are used are highly relevant as well.Originality/valueThis research uses a CDL approach to provide evidence about the consequences for app usage and satisfaction and shows the necessity of incorporating specific circumstances, customer experience and usage variables to a larger extend than has been advocated in the past.


Rural History ◽  
1990 ◽  
Vol 1 (2) ◽  
pp. 219-247 ◽  
Author(s):  
Barry Reay

More bad history has been written about sex than any other subject. Our ignorance about the sexual attitudes and behaviour of people in the past is compounded by a desire to rush to rash generalisation. This is unfortunate, for (consciously or not) our perceptions of the present are shaped by our assumptions about the past. Britain's current preoccupation with ‘Victorian values’ is but a politically visible example of a more general phenomenon. And, more specifically, we do not know a great deal about lower-class sexuality in nineteenth-century England. There are studies of bourgeois desires and sensibilities, but little on the mores of the vast bulk of the population.As Jean Robin has demonstrated recently, one of the most fruitful approaches to the subject is the detailed local study – the micro-study. It may not appeal to those with a penchant for the broad sweep, but such an approach can provide a useful entry into the sexual habits of the people of the past. This article is intended as a follow-up to Robin's work. It deals with a part of rural Kent and, like Robin's work, it covers an aspect of nineteenth-century sexuality – in this case, the social context of illegitimacy. More particularly, this study (and here I differ from Robin) will question the usefulness of the concept of a ‘bastardy-prone sub-society’ (more of which later), a term still favoured by many historical sociologists. The experience of rural Kent suggests that bearing children outside marriage should be seen not as a form of deviancy but rather as part of normal sexual culture.


Author(s):  
James Lindley Wilson

Democracy uniquely respects an important set of persons’ autonomy claims. Along with standard first-order autonomy claims to act without interference, persons have second-order autonomy claims to authority over the social context of their choice. These second-order claims are grounded in the same ideal self-direction that grounds first-order claims. One triggers another’s second-order claims when one directs another’s will by shaping the context of her choice, or when one implicates another’s will by shaping the nature of her responsibility for her actions. When a basic structure exists in which individuals continuously direct and implicate one another’s wills, each person has a second-order autonomy claim to authority over the terms of that structure. Because each person is equally entitled to respect for her autonomy, each is equally entitled to authority over the basic structure. Political equality—the equal authority of each citizen over the terms of common life—therefore uniquely respects these autonomy claims of each citizen. We therefore have non-instrumental, autonomy-based reasons to support democratic decision-making.


2019 ◽  
Vol 2019 (1) ◽  
pp. 13452
Author(s):  
Bruce Barry ◽  
Oyku Arkan ◽  
Joseph P. Gaspar ◽  
Brian Gunia ◽  
Jessica Alynn Kennedy ◽  
...  

2021 ◽  
pp. 1-11
Author(s):  
Dmitry Vladimirovich Rakhinsky ◽  
Grigorii Andreevich Illarionov ◽  
Anna Nikolaevna Gorodishcheva ◽  
Nikolai Alekseevich Knyazev

&nbsp; The subject of this research is the dynamics of conceptualization of the phenomenon of cultural reproduction, expressed in the concepts of tradition and cultural memory, as well as the related concepts of the invention of tradition, historical memory, and post-truth. The article analyzes the transformation of epistemological approach that took place in the late XX century towards reproduction of culture, reflected in the change of the fundamental conceptual metaphor &ndash; from &ldquo;delivery&rdquo;(traditio) to &ldquo;memory&rdquo;, which means a shift in the dominant approach towards the structure of cultural continuum that appears to be attributed not to the objective reproducible content, rather than its construction by the subject. It is suggested to examine the questions of current interrelation between post-truth and public consciousness. The author creates an instrumental approach towards tradition, which is characterized by pragmatism expressed in the intention towards management of social relations, where tradition is a tool for managing the present through the formation of representations about the past, and constructivism, which implies that tradition is a construct of perception formed in the present, not reflecting the past itself. Being internalized in a broad social context, the instrumental approach is realized within the framework of the state of post-truth, which does not consider the past crucial for the formation of public opinion compared to other personal beliefs, as well as management methods applied to the latter. Problematization of the theme of post-truth demonstrates the internalization of instrumental approach into a broad social context, indicating the cross-effect pf epistemological and general cultural social context with regards to problem of interrelation between the social past and the present. &nbsp;


2018 ◽  
Author(s):  
Lou Safra ◽  
Coralie Chevallier ◽  
Stefano Palminteri

AbstractDepression is characterized by a marked decrease in social interactions and blunted sensitivity to rewards. Surprisingly, despite the importance of social deficits in depression, non-social aspects have been disproportionally investigated. As a consequence, the cognitive mechanisms underlying atypical decision-making in social contexts in depression are poorly understood. In the present study, we investigate whether deficits in reward processing interact with the social context and how this interaction is affected by self-reported depression and anxiety symptoms. Two cohorts of subjects (discovery and replication sample:N= 50 each) took part in a task involving reward learning in a social context with different levels of social information (absent, partial and complete). Behavioral analyses revealed a specific detrimental effect of depressive symptoms – but not anxiety – on behavioral performance in the presence of social information, i.e. when participants were informed about the choices of another player. Model-based analyses further characterized the computational nature of this deficit as a negative audience effect, rather than a deficit in the way others’ choices and rewards are integrated in decision making. To conclude, our results shed light on the cognitive and computational mechanisms underlying the interaction between social cognition, reward learning and decision-making in depressive disorders.


Sign in / Sign up

Export Citation Format

Share Document