scholarly journals The relationship between management accounting systems and ERP systems in a medium-sized firm: a bidirectional perspective

2012 ◽  
pp. 39-65
Author(s):  
Maria Serena Chiucchi ◽  
Marco Gatti ◽  
Stefano Marasca
Keyword(s):  
Erp Systems ◽  
Accounting Systems ◽  
Erp System ◽  
Relevant Role ◽  
Relevant Topic ◽  
The One ◽  
Italian Firm ◽  
Available Information ◽  
The Relationship ◽  
The Way

The relationship between ERP systems and MAS is a relevant topic for accounting scholars. This relationship has often been studied by observing the influence of the implementation of ERP systems on MAS in terms of its impact on accounting tools, available information or the accountant's role. A limited number of studies have explored, instead, the inverse relationship, namely that one concerning the way MAS can influence the design, the implementation and the use of ERP systems. This paper aims to contribute to filling this gap. The bidirectional relationship between ERP systems and MAS is analysed through a case study, carried out in a medium-sized Italian firm. The findings show that the context, in this case a medium-sized firm, can play a relevant role in influencing the way the ERP system implementation affects the MAS, especially with regard to the controller's role and tasks. At the same time, they also shed light on how the existing MAS, as well as the one which is influenced by the implementation of the ERP system, can shape the customization and the use of the ERP system.

Pensare Dio. Spunti di riflessione in dialogo con Anca Vasiliu

Elenchos ◽  
2020 ◽  
Vol 41 (1) ◽  
pp. 181-194
Author(s):  
Angela Longo
Keyword(s):  
Late Antiquity ◽  
Human Being ◽  
Common Thread ◽  
Critical Issues ◽  
Relevant Topic ◽  
The Common ◽  
The One ◽  
Relationship Of ◽  
The Relationship ◽  
The Trinity

AbstractThe following work features elements to ponder and an in-depth explanation taken on the Anca Vasiliu’s study about the possibilities and ways of thinking of God by a rational entity, such as the human being. This is an ever relevant topic that, however, takes place in relation to Platonic authors and texts, especially in Late Antiquity. The common thread is that the human being is a God’s creature who resembles him and who is image of. Nevertheless, this also applies within the Christian Trinity according to which, not without problems, the Son is the image of the Father. Lastly, also the relationship of the Spirit with the Father and the Son, always within the Trinity, can be considered as a relationship of similarity, but again not without critical issues between the similarity of attributes, on the one hand, and the identity of nature, on the other.

scholarly journals Bilingualism and numerical cognition

2020 ◽  
Vol 24 (1) ◽  
pp. 340-360
Author(s):  
Carina da Silva Santos ◽  
Ingrid Finger
Keyword(s):  
Task Performance ◽  
Numerical Cognition ◽  
Language Background ◽  
Language History ◽  
Mathematical Problems ◽  
The One ◽  
The Relationship ◽  
The Way

The present study aimed to investigate the relationship between bilingualism and numerical cognition, more specifically, the way English-Portuguese bilinguals solve simple mathematical problems when these are presented in different formats (digits, English, and Portuguese) and whether their language history background has any effect on such behavior. The main results suggest that bilinguals are faster and more accurate in solving mathematical problems presented in digit format and in solving those problems presented in the written format when the language of the stimuli was the one in which they learned basic arithmetic. Also, the participants’ language background experience did not have any significance in their task performance.

Be[ing] You

2015 ◽  
pp. 18-32
Author(s):  
Lorna Ann Moore
Keyword(s):  
Digital Media ◽  
The Body ◽  
Mirror Stage ◽  
Head Mounted Display ◽  
Personal Accounts ◽  
The One ◽  
The Impact ◽  
The Relationship ◽  
The Way ◽  
Video Performance

This chapter discusses the one-to-one interactions between participants in the video performance In[bodi]mental. It presents personal accounts of users' body swapping experiences through real-time Head Mounted Display systems. These inter-corporeal encounters are articulated through the lens of psychoanalyst Jacques Lacan and his work on the “Mirror Stage” (1977), phenomenologist Maurice Merleau-Ponty (1968) and his writings on the Chiasm, and anthropologist Rane Willerslev's (2007) research on mimesis. The study of these positions provides new insights into the blurred relationship between the corporeal Self and the digital Other. The way the material body is stretched across these divisions highlights the way digital media is the catalyst in this in[bodied] experience of be[ing] in the world. The purpose of this chapter is to challenge the relationship between the body and video performance to appreciate the impact digital media has on one's perception of a single bounded self and how two selves become an inter-corporeal experience shared through the technology.

Augustan Poetry and the Life of Luxury

1976 ◽  
Vol 66 ◽  
pp. 87-105 ◽  
Author(s):  
Jasper Griffin
Keyword(s):  
Individual Life ◽  
Augustan Poetry ◽  
The One ◽  
The Relationship ◽  
Opposite Extreme ◽  
The Way

The object of this paper is a reconsideration of the relationship in the Augustan poets between experience and convention, between individual life and inherited forms of expression. The problem, which haunts the Sonnets of Shakespeare and the poems of the Romantics no less than Horace and Propertius, has notoriously been answered in very different ways at different times. Scholars like Zielinski and Wili, for example, created romantic stories about Lydia and Cinara, and worked out Horace's feelings for them, the chronology of the affairs, and the way it all ended. In revulsion from these excesses, some influential modern writers go to an opposite extreme; they distinguish on the one hand ‘Greek’ or ‘Hellenistic’ elements, which are ‘unreal’ or ‘imaginary’, from ‘Roman’ ones which are ‘real’. Thus, to give a few examples at once, Professor G. Williams, in his important book, writes that ‘Horace's erotic poems are set in a world totally removed from the Augustan State’, while Professor Nisbet and Miss Hubbard, in their indispensable Commentary, say ‘The “love interest” of Horace's Odes is almost entirely Hellenistic’, and, of Odes I. 5, ‘Pyrrha herself is the wayward beauty of fiction, totally unlike the compliant scorta of Horace's own temporary affairs’. The argument here will be that this view is over-schematic and makes a distinction false, in this form, to the poets and to their society. It will, I think, prove possible to argue the point without falling into sentimentality or self-indulgence. The aim is not to reconstruct the vie passionelle of the poet, but to discover the setting and the tone in which he means his poems to be read.

scholarly journals The apparatus theory: ‘Religion in the city’

2018 ◽  
Vol 74 (4) ◽  
Author(s):  
Leon Geel ◽  
Jaco Beyers
Keyword(s):  
Urban Environment ◽  
Modern Society ◽  
Theoretical Background ◽  
Diverse Backgrounds ◽  
The One ◽  
Urban Conditions ◽  
Different Cultures ◽  
The Relationship ◽  
The City ◽  
The Way

The apparatus theory is used to challenge the interpretation of religion and also to determine whether religion is a factor to contend with in modern society. Religion could be the element that keeps the city intact or could be the one element that is busy ruining our understanding of reality and the way this interacts with society in the urban environment. Paradigms determine our relationships. In this case, the apparatus theory would be a more precise way of describing not only our relationship towards the city but also the way in which we try to perceive our relationship with religion and the urban conditions we live in. This article gives theoretical background to the interpretation and understanding of the relationship between various entities within the city. The apparatus of the city creates space for religion to function as a binding form. Religion could bind different cultures, diverse backgrounds and create space for growth.

scholarly journals Entre filosofía e historia o filosofía de la historia: una ontología del presente

2007 ◽  
pp. 139-151
Author(s):  
José Antonio Mateos Castro
Keyword(s):  
Michel Foucault ◽  
Historical Review ◽  
Philosophy Of History ◽  
Xviii Century ◽  
The Difference ◽  
The One ◽  
The Relationship ◽  
The Way

This article intends to establish the relationship between history and philosophy by performing an historical review that starts with the greeks until the appearance of philosophy of history, specifically in Emmanuel Kant. Afterwards, I relate and show the difference between the kantian meditation of the XVIII century and the one Michel Foucault fulfilled two hundred years later. The objective is to rebound the tasks of philosophy of history and the way that the mentioned authors assume a compromise with the present.

scholarly journals Poetic Frameworks and Narrative Procedures of Bosnia and Herzegovina Novels about Kulin Ban

2021 ◽  
Vol 6 (4(17)) ◽  
pp. 57-72
Author(s):  
Melida Travančić
Keyword(s):  
Past History ◽  
The Other ◽  
The Novel ◽  
Historical Events ◽  
Narrative Texts ◽  
The Past ◽  
Historical Figures ◽  
The One ◽  
The Relationship ◽  
The Way

This paperwork presents the literary constructions of Kulin Ban's personality in contemporary Bosnian literature on the example of three novels: Zlatko Topčić Kulin (1994), Mirsad Sinanović Kulin (2007), and Irfan Hrozović Sokolarov sonnet (2016). The themes of these novels are real historical events and historical figures, and we try to present the way(s) of narration and shape the image of the past and the way the past-history-literature triangle works. Documentary discourse is often involved in the relationship between faction and fiction in the novel. Yet, as can be seen from all three novels, it is a subjective discourse on the perception of Kulin Ban today and the period of his reign, a period that could be characterized as a mimetic time in which great, sudden, and radical changes take place. If the poetic extremes of postmodernist prose are on the one hand flirting with trivia, and on the other sophisticated meta- and intertextual prose, then the Bosnian-Herzegovinian romance of the personality of Kulina Ban fully confirms just such a range of stylistic-narrative tendencies of narrative texts of today's era.

scholarly journals Human mate poaching and enticement processes revisited

2017 ◽  
Author(s):  
Etienne P. LeBel
Keyword(s):  
Research Question ◽  
Relationship Status ◽  
Research Project ◽  
Mate Poaching ◽  
Relationship Context ◽  
The One ◽  
The Relationship ◽  
The Way

This research project aims to extend prior evolutionary-based results of mate poaching and enticement. Several aspects of the mate poaching process have been not yet been studied. The relationship status of the poacher and the relationship context of the enticer have not been looked at empirically. Additionally, in Schmitt and Buss’ (2001) study, some of the participants judging the effectiveness of poaching tactics had never been involved in a poaching situation, which would reduce confidence in the validity of the data. My research question will explore previously unanswered aspects of the current research on mate poaching and enticement. More specifically, I ask two main questions. First, does the relationship status of the mate poacher have an effect on the mate poaching process? That is, does relationship status of the mate poacher affect the frequency of the poach attempts? Does relationship status affect which tactics one may employ to poach? Second, does relationship context of the one being poached affect the enticement process? That is, does relationship context (e.g. married, cohabiting, beginning, ending, etc.) affect the frequency or disguise tactic use of someone who is attempting to be poached? Humans will continue to attempt to protect individuals they share intimate interactions with. Thus, a better understanding of the human mate poaching and enticement process can only improve the way we approach and appreciate life.

Rules and Military Regimes

2021 ◽  
pp. 177-216
Author(s):  
Graeme Gill
Keyword(s):  
Regime Type ◽  
Military Regimes ◽  
Regime Survival ◽  
The One ◽  
The Relationship ◽  
The Way

This chapter evaluates the way in which three types of rules—operational, relational and constitutive—have functioned in three corporate military regimes, Argentina (1976–83), Brazil (1964–85), and Chile (1973–88). These regimes are compared one with another and with the communist single-party states. The chapter shows how the different rules operated in these different regimes, drawing out the different patterns of operation and thereby showing the variations that can occur within the one regime type. The chapter also raises the question of the relationship between observance of rules and regime survival.

Violence and Hyperbole

2016 ◽  
Author(s):  
Michael Naas
Keyword(s):  
Death Penalty ◽  
The Other ◽  
Subsequent Work ◽  
History Of ◽  
Philosophical Texts ◽  
The One ◽  
The Relationship ◽  
The Way

The aim of this essay is to understand the underlying motivation behind Derrida’s initial objections to Foucault in his 1963 “Cogito and the History of Madness” and the way these objections anticipate so much of Derrida’s subsequent work. Beyond a disagreement over how to read a crucial moment in Descartes’ Meditations regarding the Cogito’s relation to madness, the “Cogito” essay provides a full-fledged theory of the relationship between history, language, and reason, on the one hand, and madness, silence, and death, on the other. Only through understanding this configuration is it possible to understand why Derrida would call Foucault’s The History of Madness not just a mistaken or misguided text but a “totalitarian” one. After outlining the reasons for Derrida’s strident critique of Foucault’s work on the basis of this underlying opposition between history and madness or reason and silence, Naas demonstrate how this same configuration is at work in early texts such as “Violence and Metaphysics,” right up through Derrida’s final seminars on The Beast and the Sovereign and, especially, The Death Penalty. Naas concludes by pointing out that while Derrida’s theoretical questions were always very different than Foucault’s, both thinkers ended up, curiously, on the same side in their critique of today’s carceral system and its forms of punishment. Only by taking into account both the similarities and the differences between Derrida and Foucault, in both their political positions and their philosophical texts, can we today really “do justice” to the history of their infamous debate.

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