scholarly journals The economic entity and accounting for labour: Insights from Dietrich Bonhoeffer (1906 - 1945)

2021 ◽  
Author(s):  
◽  
Francesca Fung Mei Lim
Keyword(s):  
Shareholder Wealth ◽  
Philosophical Hermeneutics ◽  
Human Beings ◽  
Dietrich Bonhoeffer ◽  
Multiple Forms ◽  
Multiple Perspectives ◽  
Ethical Imperative ◽  
Economic Entity ◽  
Major Stakeholder ◽  
Responsible Action

<p>This thesis offers an alternative to conventional accounting in the conceptualisation of the economic entity. Framed by the principles of philosophical hermeneutics, the writings of the German Lutheran theologian Dietrich Bonhoeffer (1906 – 1945) are explored in order to provide an alternative conceptualisation of the economic entity. This thesis then examines the implications of this conceptualisation for accounting for labour, beyond the confines of conventional accounting. The most widely accepted conceptualisation of the economic entity in business disciplines, including conventional accounting, is the nexus-of-contract perspective. The nexus-of-contract perspective conceptualises the entity as an atomised, ahistorical and artificial fiction that serves as a nexus for contracting relationships among various parties. Because it is merely a nexus, the entity cannot be construed as an actor with ethical responsibility. The normative behaviour of the nexus-of-contract entity is profit and shareholder wealth maximisation. Despite the dominance of this approach, this perspective is limited in addressing the ethical controversies that economic entities currently face. As an alternative, the conceptualisation of the entity as “responsible collective person” – based on Bonhoeffer‟s concept of mandates and his concept of the collective person – is provided to address the limitations of the nexus-of-contract approach. The “responsible collective person” has two features. The first feature is the positioning of the entity amidst various spheres of life, called “mandates”. The “mandates” exist in relations of “being-with”, “being-for” and “being-against” each other. The second feature is the delineation of the boundary of the entity through the notion of influence. The ethical imperative of the “responsible collective person” is based on Bonhoeffer‟s ethic of responsible action. Any conceptualisation of the entity has implications for how various stakeholders are perceived and accounted for by the entity. In regards to labour as a major stakeholder, the nexus-of-contract approach views labour as an equal, contracting partner that has a “fixed claim” from the entity in the form of agreed-upon remuneration. Following this perspective, conventional accounting characterises labour as a cost to the entity, with the assumption that remuneration to labour is adequate compensation for their services. While there have been attempts at recognising labour as assets, the strong adherence towards the principles of conventional accounting have thwarted these efforts. There are several ethical limitations to these approaches. Firstly, the categorisation of labour as cost leads to the commodification of human beings in the pursuit of profits. Secondly, the adherence towards the “hard” and calculative nature of conventional accounting means that the goal of accounting for the worth of labour cannot come to fruition. Thirdly, conventional accounting for labour is mostly from the perspective of the entity, silencing labour‟s own voices. In contrast, the “responsible collective person” approach argues that “the labourer” cannot be separated from “the human”, and that any debate on labour necessarily entails a debate on humanity. To this end, it is proposed that accounting, via its communicative function, can act as a discourse that provides the “responsible collective person” with a wide array of information – information that will be helpful in enabling the entity to become an ethical and responsible agent. In regards to accounting for labour, it is argued that labour should not be negatively ascribed as an expense, but as a significant and important contributor to the entity. Space should be given for multiple forms of accounting from multiple perspectives, ranging from the “hard” financial representations to the “soft” narrative and visual approaches. Three approaches to accounting for labour are explored: the Statement of Redistribution of Income; Self-Accountings from Labour; and Accounting for Labour from Others.</p>

scholarly journals The economic entity and accounting for labour: Insights from Dietrich Bonhoeffer (1906 - 1945)

2021 ◽  
Author(s):  
◽  
Francesca Fung Mei Lim
Keyword(s):  
Shareholder Wealth ◽  
Philosophical Hermeneutics ◽  
Human Beings ◽  
Dietrich Bonhoeffer ◽  
Multiple Forms ◽  
Multiple Perspectives ◽  
Ethical Imperative ◽  
Economic Entity ◽  
Major Stakeholder ◽  
Responsible Action

<p>This thesis offers an alternative to conventional accounting in the conceptualisation of the economic entity. Framed by the principles of philosophical hermeneutics, the writings of the German Lutheran theologian Dietrich Bonhoeffer (1906 – 1945) are explored in order to provide an alternative conceptualisation of the economic entity. This thesis then examines the implications of this conceptualisation for accounting for labour, beyond the confines of conventional accounting. The most widely accepted conceptualisation of the economic entity in business disciplines, including conventional accounting, is the nexus-of-contract perspective. The nexus-of-contract perspective conceptualises the entity as an atomised, ahistorical and artificial fiction that serves as a nexus for contracting relationships among various parties. Because it is merely a nexus, the entity cannot be construed as an actor with ethical responsibility. The normative behaviour of the nexus-of-contract entity is profit and shareholder wealth maximisation. Despite the dominance of this approach, this perspective is limited in addressing the ethical controversies that economic entities currently face. As an alternative, the conceptualisation of the entity as “responsible collective person” – based on Bonhoeffer‟s concept of mandates and his concept of the collective person – is provided to address the limitations of the nexus-of-contract approach. The “responsible collective person” has two features. The first feature is the positioning of the entity amidst various spheres of life, called “mandates”. The “mandates” exist in relations of “being-with”, “being-for” and “being-against” each other. The second feature is the delineation of the boundary of the entity through the notion of influence. The ethical imperative of the “responsible collective person” is based on Bonhoeffer‟s ethic of responsible action. Any conceptualisation of the entity has implications for how various stakeholders are perceived and accounted for by the entity. In regards to labour as a major stakeholder, the nexus-of-contract approach views labour as an equal, contracting partner that has a “fixed claim” from the entity in the form of agreed-upon remuneration. Following this perspective, conventional accounting characterises labour as a cost to the entity, with the assumption that remuneration to labour is adequate compensation for their services. While there have been attempts at recognising labour as assets, the strong adherence towards the principles of conventional accounting have thwarted these efforts. There are several ethical limitations to these approaches. Firstly, the categorisation of labour as cost leads to the commodification of human beings in the pursuit of profits. Secondly, the adherence towards the “hard” and calculative nature of conventional accounting means that the goal of accounting for the worth of labour cannot come to fruition. Thirdly, conventional accounting for labour is mostly from the perspective of the entity, silencing labour‟s own voices. In contrast, the “responsible collective person” approach argues that “the labourer” cannot be separated from “the human”, and that any debate on labour necessarily entails a debate on humanity. To this end, it is proposed that accounting, via its communicative function, can act as a discourse that provides the “responsible collective person” with a wide array of information – information that will be helpful in enabling the entity to become an ethical and responsible agent. In regards to accounting for labour, it is argued that labour should not be negatively ascribed as an expense, but as a significant and important contributor to the entity. Space should be given for multiple forms of accounting from multiple perspectives, ranging from the “hard” financial representations to the “soft” narrative and visual approaches. Three approaches to accounting for labour are explored: the Statement of Redistribution of Income; Self-Accountings from Labour; and Accounting for Labour from Others.</p>

scholarly journals Negotiating Quality for Social Work: A Participatory Research Project in South Tyrol

2020 ◽  
Vol 30 (5) ◽  
pp. 505-514
Author(s):  
Walter A. Lorenz ◽  
Silvia Fargion ◽  
Urban Nothdurfter ◽  
Andrea Nagy ◽  
Elisabeth Berger ◽  
...  
Keyword(s):  
Social Work ◽  
Social Services ◽  
Quantitative Methods ◽  
Work Practice ◽  
Active Role ◽  
Social Work Practice ◽  
Human Beings ◽  
Multiple Perspectives ◽  
South Tyrol ◽  
Starting Point

Purpose: The measurement of quality in social work practice has become an area of growing interest and relevance in the social services field. Our starting point is that quality in interventions with human beings has to be defined in ways that incorporate the multiple perspectives of all the subjects involved. Methods: The study, adopting qualitative and quantitative methods, explored issues of quality in social services provision in South Tyrol in Italy from the point of view of the main stakeholders. Results: It was possible to identify four dimensions of quality that stakeholders considered important: the political role of practitioners, the ability to take an active role in the organization, the capacity to connect with other professionals, and the quality of direct relationships with users. Conclusions: Results provide an understanding of the common and differing expectations evident in stakeholders’ perspectives and ideas for better quality systems

scholarly journals Tales of Possession: A Study of Possession in the Novels of A. S. Byatt and John Fowles

2021 ◽  
Author(s):  
◽  
Samantha Edwards
Keyword(s):  
Human Beings ◽  
Multiple Forms ◽  
John Fowles ◽  
Starting Point ◽  
Object Relationship

<p>This thesis focuses on four works: John Fowles’s The Collector and The French Lieutenant’s Woman, and A. S. Byatt’s The Game and Possession: A Romance. The French Lieutenant’s Woman and Possession have frequently been treated together in academic criticism as Possession was a deliberate response to the former. I have extended this pairing because these four works are built around the idea of ‘possession’. While most critical discussions consider the notion of ‘possession’ as one theme among many, this thesis proposes that ‘possession’ dominates the characterisations in these works.  The starting point for my argument is Jean Baudrillard’s theory of possession as outlined in his chapter “The System of Collecting”. Baudrillard proposes that “[p]ossession cannot apply to an implement” (7). To possess an object it must undergo an “abstractive operation” (7) until it is “divested of its function and made relative to a subject” (8). This thesis translates that subject-object relationship to characters, where one character is the possessor, another the possessed. While the possessive drive can take on multiple forms, in these works romantic, erotic, intellectual, and creative desires come to the fore. The Collector and The Game involve a one-on-one dynamic. The first is one man’s attempt to romantically possess his female obsession, the second is one woman’s attempt to creatively appropriate and possess her sister. Both novels are preludes to the more complex examinations of possessive intent in the novelists’ later work. In The French Lieutenant’s Woman Charles Smithson undertakes an erotic and romantic quest to possess Sarah Woodruff. Along with this is the socially possessed Ernestina Freeman. The contemporary scholars in Possession all compete to intellectually and creatively possess the Victorian poets Randolph Henry Ash and Christabel LaMotte. The possessive parties in these works attempt to stabilise their projections under the delusion of reciprocity. Only the title of Byatt’s novel hints literally at ‘possession’, but in all of these works ‘possession’ reveals the nature of relationships between human beings.</p>

scholarly journals Forms of nature in Laxmiprasad Devkota’s “The Rain”

The Batuk ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 45-51
Author(s):  
Mohan Raj Gouli
Keyword(s):  
Human Beings ◽  
Multiple Forms ◽  
Daily Lives ◽  
Great Poet ◽  
The Relationship

<p">Poets use different forms of representation for nature in their poetry. Poets get relevant subject matters to produce their verse when they encounter different forms of nature in course of their daily lives. Changing seasons and different conditions of nature significantly encourage the poets to express their deeply rooted feelings in multiple ways of representation depicting multiple forms of their surroundings. This article attempts to explore how Laxmiprasad Devkota, the great poet of Nepal, represents the rain in particular and other elements of nature in general in his poem entitled “The Rain.” To deal with the representation of nature in this poem, I have used the tool of ecocriticism that facilitates to study the relationship between literature and nature as well as nature and human beings.

Gadamer, Hans-Georg (1900–2002)

2018 ◽  
Author(s):  
Kathleen Wright
Keyword(s):  
Being And Time ◽  
Philosophical Hermeneutics ◽  
Human Beings ◽  
Paul Celan ◽  
The Core ◽  
Human Understanding ◽  
Important Publication ◽  
Truth And Method ◽  
Absolute Knowledge ◽  
Hans Georg Gadamer

Hans-Georg Gadamer is best known for his philosophical hermeneutics. Gadamer studied with Martin Heidegger during his preparation of Being and Time (1927). Like Heidegger, Gadamer rejects the idea of hermeneutics as merely a method for the human and historical sciences comparable to the method of the natural sciences. Philosophical hermeneutics is instead about a process of human understanding that is inevitably circular because we come to understand the whole through the parts and the parts through the whole. Understanding in this sense is not an ‘act’ that can be secured methodically and verified objectively. It is an ‘event’ or ‘experience’ that we undergo. It occurs paradigmatically in our experience of works of art and literature. But it also takes place in our disciplined and scholarly study of the works of other human beings in the humanities and social sciences. In each case, understanding brings self-understanding. Philosophical hermeneutics advocates a mediated approach to self-understanding on the model of a conversation with the texts and works of others. The concept of dialogue employed here is one of question and answer and is taken from Plato. Such understanding never becomes absolute knowledge. It is finite because we remain conditioned by our historical situation, and partial because we are interested in the truth that we come to understand. By grounding understanding in language and dialogue as opposed to subjectivity, Gadamer’s philosophical hermeneutics avoids the danger of arbitrariness in interpreting the works of others. Gadamer’s most important publication is Wahrheit und Methode (Truth and Method) (1960). He also published four volumes of short works, Kleine Schriften (1967–77), containing important hermeneutical studies of Plato, Hegel, and Paul Celan among others. His many books and essays are collected into ten volumes (Gesammelte Werke). Gadamer was widely known as a teacher who practised the dialogue which is at the core of his philosophical hermeneutics.

Geoscientists as social and political actors

2020 ◽  
Author(s):  
Silvia Peppoloni
Keyword(s):  
Knowledge Society ◽  
Research Integrity ◽  
Codes Of Ethics ◽  
Shared Responsibility ◽  
Ethical Framework ◽  
Human Beings ◽  
Political Actors ◽  
Professional Career ◽  
Responsible Action ◽  
The Individual

&lt;p&gt;Geoscientists are at the fare front of informing on and supporting society to face global anthropogenic changes, at all levels. This requires making excellent science, in the full awareness of one's role towards society.&lt;/p&gt;&lt;p&gt;Research integrity and professionalism are the bedrock on which the individual geoscientist can develop a deep sense of responsibility and build a functional science-society relationship, being conscious of the ethical obligations that this implies.&lt;/p&gt;&lt;p&gt;It is precisely within the dyad individual-society that the utmost ethical and social value of the activity of geoscientists is achieved, as in this context they assume at the same time the dual role of moral subjects and social actors, and consequently can realize the meaning of being active and responsible subjects in the service of the human beings.&lt;/p&gt;&lt;p&gt;In order to achieve this goal, each geoscientist should individually strengthen the perception of being: (a) a moral subject, therefore an agent consciously responsible for the own conduct and the ethical and social implications of own actions; (b) a social and political subject, who actively contributes to the construction of the idea of society, to the vision of its future, to its cultural and economic development, including the creation of a knowledge society based on the democratic value of shared responsibility.&lt;/p&gt;&lt;p&gt;Within the ethical framework of reference in which geoscientists are called to act, there is an indispensable prerequisite, that makes possible the responsible action and allows behaving ethically: individual freedom.&lt;/p&gt;&lt;p&gt;A cohesive, motivated, and responsible international geoscience community can assure a safe operating space to geoscientists and encourage them to follow best practices and ethical behaviours while conducting their activities, to qualify their work and recognize the value of a responsible action to counter abuses, intimidations and political pressures.&lt;/p&gt;&lt;p&gt;This cannot simply be entrusted to codes of ethics and/or conduct, but demands an intense ethical training for the geoscientists, that shows them the numerous circumstances and difficulties that each one might be called upon to face during the scientific and professional career.&lt;/p&gt;

scholarly journals Tales of Possession: A Study of Possession in the Novels of A. S. Byatt and John Fowles

2021 ◽  
Author(s):  
◽  
Samantha Edwards
Keyword(s):  
Human Beings ◽  
Multiple Forms ◽  
John Fowles ◽  
Starting Point ◽  
Object Relationship

<p>This thesis focuses on four works: John Fowles’s The Collector and The French Lieutenant’s Woman, and A. S. Byatt’s The Game and Possession: A Romance. The French Lieutenant’s Woman and Possession have frequently been treated together in academic criticism as Possession was a deliberate response to the former. I have extended this pairing because these four works are built around the idea of ‘possession’. While most critical discussions consider the notion of ‘possession’ as one theme among many, this thesis proposes that ‘possession’ dominates the characterisations in these works.  The starting point for my argument is Jean Baudrillard’s theory of possession as outlined in his chapter “The System of Collecting”. Baudrillard proposes that “[p]ossession cannot apply to an implement” (7). To possess an object it must undergo an “abstractive operation” (7) until it is “divested of its function and made relative to a subject” (8). This thesis translates that subject-object relationship to characters, where one character is the possessor, another the possessed. While the possessive drive can take on multiple forms, in these works romantic, erotic, intellectual, and creative desires come to the fore. The Collector and The Game involve a one-on-one dynamic. The first is one man’s attempt to romantically possess his female obsession, the second is one woman’s attempt to creatively appropriate and possess her sister. Both novels are preludes to the more complex examinations of possessive intent in the novelists’ later work. In The French Lieutenant’s Woman Charles Smithson undertakes an erotic and romantic quest to possess Sarah Woodruff. Along with this is the socially possessed Ernestina Freeman. The contemporary scholars in Possession all compete to intellectually and creatively possess the Victorian poets Randolph Henry Ash and Christabel LaMotte. The possessive parties in these works attempt to stabilise their projections under the delusion of reciprocity. Only the title of Byatt’s novel hints literally at ‘possession’, but in all of these works ‘possession’ reveals the nature of relationships between human beings.</p>

Reflections on Aging: Normal Developmental Process or Disease?

2014 ◽  
Vol 19 (1) ◽  
pp. 44-46 ◽  
Author(s):  
Janet Simon Schreck
Keyword(s):  
Health Care ◽  
Human Development ◽  
Aging Process ◽  
Health Care Policy ◽  
Developmental Process ◽  
Human Beings ◽  
Multiple Perspectives ◽  
Care Policy ◽  
Normal Stage

The process of aging is unavoidable and unrelenting in human beings. Is aging a normal stage of human development or a disease that can be treated, delayed, or perhaps even cured? This article explores the aging process from multiple perspectives and discusses the potential impacts of those varying perspectives on determination of health care policy and allocation of research dollars.

HERMENEUTICS, METAPHYSICS, AND THE QUESTION OF BEING

2017 ◽  
Vol 44 (139) ◽  
pp. 221
Author(s):  
Luiz Rohden
Keyword(s):  
Common Knowledge ◽  
Philosophical Hermeneutics ◽  
Human Beings ◽  
The Status

Abstract: Notwithstanding the current common knowledge, which tells us that we live in post-metaphysical times,that metaphysics has come to an end and has been declared dead,the status of metaphysics should be reassessed in light of the contemporary hermeneutical tradition, and the possibility of reconfiguring it on the basis of the hermeneutical tradition should be seriously considered. Metaphysics, as an attempt to understand and articulately explain Being in its totality, has not died: that would mean the end of philosophy itself and, ultimately, the denial of the ability of human beings to understand themselves as Being, that is, as a whole. The hermeneutical tradition developed by Heidegger and Gadamer contributes strong arguments to corroborate this assertion. Finally, because particular views of reality correspond to particular ways of acting, the metaphysics implicit in philosophical hermeneutics may help us to resist political-religious radicalism.Resumo: Partindo do lugar comum hodierno que afirma que a Metafísica chegou ao seu fim – sendo declarada como morta – e que vivemos em tempos pós-metafísicos, nos propusemos reavaliar seu status bem como a possibilidade de reconfigurá-la a partir da tradição Hermenêutica contemporânea. Justificaremos aqui que a Metafísica – enquanto uma proposta de compreensão e de explicitação articulada do Ser em sua totalidade –, não morreu, pois isto significaria decretar o fim da própria Filosofia e, em última instância, seria afirmar a incapacidade de o ser humano compreender-se enquanto Ser, isto é, enquanto um todo. É na tradição hermenêutica desenvolvida por Heidegger e por Gadamer que buscaremos argumentos para corroborar esta nossa hipótese. Dado que a uma visão do real corresponde uma ação determinada, a Metafísica implícita da Hermenêutica Filosófica, enquanto compreensão e explicitação do Ser em sua totalidade, poderá nos ajudar a não sucumbirmos aos radicalismos político-religiosos.

scholarly journals Missio Dei dalam Konteks Indonesia: Analisis Naratif Matius 18:15-17 sebagai Misi Allah bagi Gereja

2021 ◽  
Vol 4 (1) ◽  
pp. 43-53
Author(s):  
Hanry Chandra ◽  
Grant Nixon ◽  
Martina Novalina
Keyword(s):  
Missio Dei ◽  
Human Beings ◽  
Church Member ◽  
Multiple Forms ◽  
Christian Community ◽  
Church Ministry ◽  
Hermeneutic Approach ◽  
God's Mission ◽  
The One ◽  
The Church

The Church is a fellowship of the sinners who have accepted Jesus Christ as Lord and saviour. Ironically, even after receiving forgiveness of sin, congregations are still human beings who still have the potential to do sin or mistake. It can happen to anyone, whether he is a church member, servant, or even pastor. Besides that, sin and mistake can happen in multiple forms and places, internally or externally. This article itself is an effort to find a biblical formulation in order to face this reality within the church ministry. This formulation can be found within Matthew 18:15-17 which contains a special discourse in Matthew concerning the church. The Church often understands Missio Dei or God’s mission only for non-Christian. According to this research, by using a descriptive-analytical method toward Matthew 18:15-17, which is a proportional hermeneutic approach, there seems a concept that Missio Dei also goes to Christians who live in sin. God loves sinners and because of that, He arranges how a Christian community faces its members who did sin. In this case, Matthew 18:15-17 teaches a concept that Missio Dei happens in multidimensional, including the one who has known God, yet falls in sin again.AbstrakPemahaman Missio Dei yang terlalu terpusat pada gereja cenderung menempatkan sasarannya atas bangsa-bangsa yang belum terjangkau Injil atau daerah-daerah yang belum pernah dijelajah. Hal ini menyebabkan perhatian Missio Dei sangat dominan pada usaha kon-versi. Mereka yang telah terhisab dalam gereja dipandang sebagai “yang telah ditemukan”, sehingga tidak lagi menjadi sasaran utama dalam pembahasan misi. Padahal penekanan pada usaha konversi semacam ini dapat menjadi tantangan tersendiri dalam misi konteks Asia, terutama Indonesia. Melalui penelitian dengan menggunakan metode deskriptif analitis terhadap Matius 18:15-17, yaitu melalui pendekatan hermeneutik yang proporsional, ditemukan suatu konsep bahwa Missio Dei berlaku juga bagi mereka yang sudah Kristen namun jatuh dalam dosa. Allah mengasihi orang berdosa dan oleh sebab itu, Ia mengatur bagaimana komunitas Kristen menghadapi jemaat yang berbuat dosa. Dengan kata lain, teks Matius 18:15-17 mengajarkan satu konsep bahwa Missio Dei berlaku dalam berbagai dimensi, termasuk bagi orang-orang Kristen yang sudah mengenal Allah, namun berbuat dosa lagi. 

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