scholarly journals Epistemological Approaches and Pluralism in Accounting Research: beyond the dominant paradigm

2021 ◽  
Vol 7 (1) ◽  
pp. 77-92
Author(s):  
João Bilhim ◽  
◽  
Andréa Gonçalves ◽  
◽  
Keyword(s):  
State Of The Art ◽  
Intrinsic Value ◽  
Two Dimensions ◽  
Point Of View ◽  
Current Debate ◽  
Accounting Research ◽  
Starting Point ◽  
Alternative Approaches ◽  
Theoretical Paradigms ◽  
Dominant Paradigm

The dominant scientific knowledge in accounting is reductionist and carries the ontological, epistemological and methodological assumptions of the paradigmatic approach in which it was developed, i.e., in the overwhelming majority it does not take into account the conceptual framework, values, beliefs, and subjective understanding moved by the players. Thus, the aim of this article is to provoke a reflection on the dominant theoretical paradigms in accounting research, evidencing the importance of alternative approaches. From the methodological point of view, the “state of the art” of accounting research will be surveyed, fitting this research into the type of theoretical essay or review of the main literature. Therefore, it was assumed as a starting point — how to enrich accounting information, through the contribution of interpretive and critical paradigms, given the recognized epistemological limitations of functionalist approaches. This article, starting from the typology developed by Burrel and Morgan (1979) — two dimensions, four paradigms —, revisits different epistemological possibilities and presents reflections on the contribution of these approaches to research, identifying assumptions, advantages and limitations of each paradigm. In this article, we conclude that it is a mistake to stigmatize the different theoretical paradigms to the extent that all are legitimate; only concrete research, carried out in their respective paradigms, can be considered appropriate or not. This epistemological reflection is relevant to the current debate to the extent that there are editorial policies that refuse the publication, regardless of its intrinsic value, when research does not fit the dominant paradigms (Baker and Bettner, 1997).

Entrepreneurship and fintech development: comparing reward and equity crowdfunding

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ciro Troise ◽  
Diego Matricano ◽  
Elena Candelo ◽  
Mario Sorrentino
Keyword(s):  
Design Methodology ◽  
State Of The Art ◽  
Methodological Approach ◽  
Point Of View ◽  
Comparative Approach ◽  
Current Debate ◽  
Content Type ◽  
Equity Crowdfunding ◽  
Research Propositions ◽  
Practical Implications

Purpose Starting from the state-of-the-art of Fintech development, this study aims to propose some research propositions comparing reward-crowdfunding (RCF) and equity-crowdfunding (ECF). In this sense, the present research provides a comprehensive analysis of fintech development and – to conceptualize the comparison between RCF and ECF – it focuses on campaigns’ characteristics, aims and post-campaigns scenarios. Design/methodology/approach All the research propositions related to the comparison between RCF and ECF are rooted in dedicated literature. The methodological approach adopted in the present paper can be referred to theorizing. Findings This study suggests that five key elements characterize the development of fintech: regulation, infrastructure, technologies, finance and innovations. The research provides nine propositions: four related to the campaigns’ characteristics; two related to the use of crowdfunding models by entrepreneurs; and three related to the performance of crowdfunded companies. Practical implications By offering nine research propositions, this study is expected to foster and support the investigation of fintech development from an entrepreneurial and managerial point of view. Originality/value To the best of authors’ knowledge, this study is among the first to explore the fintech development and to propose a comparative approach between RCF and ECF. This research contributes to the current debate on fintech development as well as on the comparison between crowdfunding models.

scholarly journals Zarządzanie różnorodnością w polskich przedsiębiorstwach– przegląd badań

2017 ◽  
Vol 1 (2) ◽  
pp. 133 ◽  
Author(s):  
Lena Barbara Grzesiak
Keyword(s):  
State Of The Art ◽  
Diversity Management ◽  
The State ◽  
Point Of View ◽  
Future Research ◽  
Business Managers ◽  
Specific Group ◽  
Future Directions ◽  
Starting Point ◽  
Practical Recommendations

Aim: The aim of the paper is to present the state and possible future directions of the research on diversity management in Polish firms.Design / Research methods: The author selected 20 state-of-the-art articles in the field of diversity management in Polish firms. Analysis of these articles allowed for identifying a starting point as well as possible directions for future research in this field.Conclusions / findings: The author argues that even though scholars find the issue of diversity management important and still valid, there also exist clear gaps in the research. Some areas (e.g. management of groups diverse in terms of age or gender) are preferred, while others appear to be neglected (e.g. management of people of a different sexual orientation). Scholars clearly tend to choose a specific group and research methodology.Originality / value of the article: The author conducted a review of existing studies on diversity management in Polish companies, and presented the state and directions of possible further research. The paper could inspire others to start further and more in-depth studies on diversity; a greater number of explorations in this area may yield interesting findings from the point of view of the diversity concept. Taking into account the directions proposed by the author may contribute to enriching the theory of management diversity, as well as provide practical recommendations for business managers.

The usefulness of accounting research: A practitioner's point of view

2017 ◽  
pp. 67-74
Author(s):  
Giovanni Andrea Toselli
Keyword(s):  
Point Of View ◽  
Chief Financial Officers ◽  
Industrial System ◽  
Academic Institutions ◽  
Accounting Research ◽  
Strong Feeling ◽  
Financial Communication

This paper represents a contribution from the point of view of a practitioner who strongly believes that it is essential to continue to invest in accounting research. The cooperation between chief financial officers, auditors and academic institutions is central not only for improving the process of accounting regulations but also for relaunching, at the same time, the industrial system (and not only it), by creating a strong feeling of trust in general economic and financial communication, thus fostering higher level of accountability.

LES AXES DE LA CRÉATION ET LA NAISSANCE DE LʹIMAGINAIRE COMME LANGAGE MYTHIQUE

Trictrac ◽  
2016 ◽  
Vol 9 ◽  
Author(s):  
Liliana Danciu ◽  
Petru Adrian Danciu
Keyword(s):  
Sacred Space ◽  
Physical World ◽  
Spoken Word ◽  
Point Of View ◽  
Philosophical Approach ◽  
Starting Point ◽  
Written Form ◽  
The Creation ◽  
Religious Systems ◽  
Rich Spectrum

The axes of the creation and birth of the imaginary as a mythical language. Our research follows the relationships of the concepts that are taking into account creation on the double axis of verticality and horizontality. We highlight those symbolic elements which would later constitute the mythical language about the sacred space-temporality. Inside this space-temporality a rich spectrum of mythical images develops; images capable of explaining the relationships of the creation plans. Without a religious perception of the temporality, the conceptualization of the axis would remain a philosophical approach. Through our point of view, the two are born simultaneously. Thanks to them, creation can be imagined. The first “frozen” formula of the mystical human spirit can be thought, brought to a palpable reality, expressed in an oral and then a written form. Studied together, temporality (sacred or not) and space are permanently imagined together. For example, a loss of mundane temporality in the secret ecstasy that offers to the soul an ascending direction does not mean getting out of universal temporality, but of its mundane section. In the sacred space the soul relates to time. Even the gods are submitted by the sacred, Aeon sometimes being synonymous to destiny. The universal creator seems to evade every touch, but not consistently, only when he avoids the descent into its created worlds. In sacredness, time and space seem or become confused, both expressing the same reality, by the immediate swing from thinking to deed. The mythical imagery conceives the displacement in the primary space-temporality by the spoken word. So, for something to appear and live, the spoken word is required. Even the divine dream appears as a pre-word of a creator’s thought. The thought follows the spoken word, the spoken word follows the gestures which finally indicate the meanings of the creative act, controlling the rhythm of the creation days. These three will later be adapted through imitation in rite. We are now situated at the limit of the physical world, a real challenge for the mythical imagery. The general feature of the mythical expression on the creation of the material world is the state of the divinity’s exhaustion, most often conceptualized by sacrifice or divine fatigue. The world geography identifies with the anatomy of a self-gutted god. Practically, material creation is most likely the complete revelation of God’s body autopsy. As each body decomposes, everything in it is an illusion. An axial approach of the phenomenon exists in all religious systems. The created element’s origin is exterior, with or without a pre-existing matter, by a god’s sacrifice or only because it has to be that way. This is the starting point of the discussion on the symbolism of axiality as a reason for the constitution of the language of creation, capable of retelling the imaginary construction of myth in an oral and then written form.

L’absence chez Michel Butor. L’Emploi du temps et Degrés

2012 ◽  
pp. 66-80
Author(s):  
Michał Mrozowicki
Keyword(s):  
Human Memory ◽  
Point Of View ◽  
Narrative Discourse ◽  
The Novel ◽  
Michel Butor ◽  
Starting Point ◽  
One Year ◽  
The Moment ◽  
Narrative Mode ◽  
The City

Michel Butor, born in 1926, one of the leaders of the French New Novel movement, has written only four novels between 1954 and 1960. The most famous of them is La Modification (Second thoughts), published in 1957. The author of the paper analyzes two other Butor’s novels: L’Emploi du temps (Passing time) – 1956, and Degrés (Degrees) – 1960. The theme of absence is crucial in both of them. In the former, the novel, presented as the diary of Jacques Revel, a young Frenchman spending a year in Bleston (a fictitious English city vaguely similar to Manchester), describes the narrator’s struggle to survive in a double – spatial and temporal – labyrinth. The first of them, formed by Bleston’s streets, squares and parks, is symbolized by the City plan. During his one year sojourn in the city, using its plan, Revel learns patiently how to move in its different districts, and in its strange labyrinth – strange because devoid any centre – that at the end stops annoying him. The other, the temporal one, symbolized by the diary itself, the labyrinth of the human memory, discovered by the narrator rather lately, somewhere in the middle of the year passed in Bleston, becomes, by contrast, more and more dense and complex, which is reflected by an increasinly complex narration used to describe the past. However, at the moment Revel is leaving the city, he is still unable to recall and to describe the events of the 29th of February 1952. This gap, this absence, symbolizes his defeat as the narrator, and, in the same time, the human memory’s limits. In Degrees temporal and spatial structures are also very important. This time round, however, the problems of the narration itself, become predominant. Considered from this point of view, the novel announces Gerard Genette’s work Narrative Discourse and his theoretical discussion of two narratological categories: narrative voice and narrative mode. Having transgressed his narrative competences, Pierre Vernier, the narrator of the first and the second parts of the novel, who, taking as a starting point, a complete account of one hour at school, tries to describe the whole world and various aspects of the human civilization for the benefit of his nephew, Pierre Eller, must fail and disappear, as the narrator, from the third part, which is narrated by another narrator, less audacious and more credible.

OWNERSHIP IN THE REPUBLIC OF MACEDONIA AND THE STATE AS THE HOLDER OF THE PROPERTY RIGHT UNDER THE CONSTITUTION IN 1991

2018 ◽  
Vol 28 (6) ◽  
pp. 1993-2005
Author(s):  
Shemsije Demiri ◽  
Rudina Kaja
Keyword(s):  
Legal Aspect ◽  
State Ownership ◽  
The State ◽  
Point Of View ◽  
State Function ◽  
Dominant Form ◽  
Republic Of Macedonia ◽  
General Terms ◽  
Starting Point ◽  
The Republic

This paper deals with the right to property in general terms from its source in Roman law, which is the starting point for all subsequent legal systems. As a result of this, the acquisition of property rights is handled from the historical point of view, with the inclusion of various local and international literature and studies, as well as the legal aspect devoted to the respective civil codes of the states cited in the paper.Due to such socio-economic developments, state ownership and its ownership function have changed. The state function as owner of property also changed in Macedonia's property law.The new constitutional sequence of the Republic of Macedonia since 1991 became privately owned as a dominant form of ownership, however, state ownership also exists.This process of transforming social property into state or private (dissolves), in Macedonia starts from Yugoslavia through privatization, return and denationalization measures, on which basis laws on privatization have been adopted. Because of this, there will be particularly intensive negotiations regaring the remaining state assets.

Enzyme Promiscuous Activity: How to Define it and its Evolutionary Aspects

2020 ◽  
Vol 27 (5) ◽  
pp. 400-410
Author(s):  
Valentina De Luca ◽  
Luigi Mandrich
Keyword(s):  
Gene Evolution ◽  
Sequence Divergence ◽  
High Specificity ◽  
Industrial Applications ◽  
Point Of View ◽  
Enzyme Promiscuity ◽  
Primary Activity ◽  
Starting Point ◽  
Main Activity

: Enzymes are among the most studied biological molecules because better understanding enzymes structure and activity will shed more light on their biological processes and regulation; from a biotechnological point of view there are many examples of enzymes used with the aim to obtain new products and/or to make industrial processes less invasive towards the environment. Enzymes are known for their high specificity in the recognition of a substrate but considering the particular features of an increasing number of enzymes this is not completely true, in fact, many enzymes are active on different substrates: this ability is called enzyme promiscuity. Usually, promiscuous activities have significantly lower kinetic parameters than to that of primary activity, but they have a crucial role in gene evolution. It is accepted that gene duplication followed by sequence divergence is considered a key evolutionary mechanism to generate new enzyme functions. In this way, promiscuous activities are the starting point to increase a secondary activity in the main activity and then get a new enzyme. The primary activity can be lost or reduced to a promiscuous activity. In this review we describe the differences between substrate and enzyme promiscuity, and its rule in gene evolution. From a practical point of view the knowledge of promiscuity can facilitate the in vitro progress of proteins engineering, both for biomedical and industrial applications. In particular, we report cases regarding esterases, phosphotriesterases and cytochrome P450.

Design of Inhibitors for Glyceraldehyde-3-phosphate Dehydrogenase (GAPDH) Enzyme of Leishmania mexicana

2020 ◽  
Vol 16 (6) ◽  
pp. 784-795
Author(s):  
Krisnna M.A. Alves ◽  
Fábio José Bonfim Cardoso ◽  
Kathia M. Honorio ◽  
Fábio A. de Molfetta
Keyword(s):  
Molecular Dynamics ◽  
Molecular Dynamics Simulations ◽  
Binding Site ◽  
Point Of View ◽  
New Drugs ◽  
Leishmania Mexicana ◽  
Receptor Complexes ◽  
Starting Point ◽  
Dynamics Simulations ◽  
Selection Of

Background:: Leishmaniosis is a neglected tropical disease and glyceraldehyde 3- phosphate dehydrogenase (GAPDH) is a key enzyme in the design of new drugs to fight this disease. Objective:: The present study aimed to evaluate potential inhibitors of GAPDH enzyme found in Leishmania mexicana (L. mexicana). Methods: A search for novel antileishmanial molecules was carried out based on similarities from the pharmacophoric point of view related to the binding site of the crystallographic enzyme using the ZINCPharmer server. The molecules selected in this screening were subjected to molecular docking and molecular dynamics simulations. Results:: Consensual analysis of the docking energy values was performed, resulting in the selection of ten compounds. These ligand-receptor complexes were visually inspected in order to analyze the main interactions and subjected to toxicophoric evaluation, culminating in the selection of three compounds, which were subsequently submitted to molecular dynamics simulations. The docking results showed that the selected compounds interacted with GAPDH from L. mexicana, especially by hydrogen bonds with Cys166, Arg249, His194, Thr167, and Thr226. From the results obtained from molecular dynamics, it was observed that one of the loop regions, corresponding to the residues 195-222, can be related to the fitting of the substrate at the binding site, assisting in the positioning and the molecular recognition via residues responsible for the catalytic activity. Conclusion:: he use of molecular modeling techniques enabled the identification of promising compounds as inhibitors of the GAPDH enzyme from L. mexicana, and the results obtained here can serve as a starting point to design new and more effective compounds than those currently available.

The state of the art and operational scenarios for urban air mobility with unmanned aircraft

2021 ◽  
pp. 1-30
Author(s):  
F. D. Maia ◽  
J. M. Lourenço da Saúde
Keyword(s):  
Traffic Management ◽  
State Of The Art ◽  
Unmanned Aircraft ◽  
Unmanned Aircraft Systems ◽  
Civil Aviation ◽  
Management Systems ◽  
Urban Air ◽  
Aircraft Systems ◽  
Starting Point ◽  
Standards And Regulations

ABSTRACT A state-of-the-art review of all the developments, standards and regulations associated with the use of major unmanned aircraft systems under development is presented. Requirements and constraints are identified by evaluating technologies specific to urban air mobility, considering equivalent levels of safety required by current and future civil aviation standards. Strategies, technologies and lessons learnt from remotely piloted aviation and novel unmanned traffic management systems are taken as the starting point to assess operational scenarios for autonomous urban air mobility.

scholarly journals Sustainable Agri-Food Processes and Circular Economy Pathways in a Life Cycle Perspective: State of the Art of Applicative Research

2021 ◽  
Vol 13 (5) ◽  
pp. 2472
Author(s):  
Teodora Stillitano ◽  
Emanuele Spada ◽  
Nathalie Iofrida ◽  
Giacomo Falcone ◽  
Anna Irene De Luca
Keyword(s):  
Life Cycle Assessment ◽  
Life Cycle ◽  
Circular Economy ◽  
Social Life ◽  
Food Systems ◽  
State Of The Art ◽  
Terrestrial Ecosystems ◽  
Point Of View ◽  
Social Life Cycle Assessment ◽  
Qualitative Synthesis

This study aims at providing a systematic and critical review on the state of the art of life cycle applications from the circular economy point of view. In particular, the main objective is to understand how researchers adopt life cycle approaches for the measurement of the empirical circular pathways of agri-food systems along with the overall lifespan. To perform the literature review, the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol was considered to conduct a review by qualitative synthesis. Specifically, an evaluation matrix has been set up to gather and synthesize research evidence, by classifying papers according to several integrated criteria. The literature search was carried out employing scientific databases. The findings highlight that 52 case studies out of 84 (62% of the total) use stand-alone life cycle assessment (LCA) to evaluate the benefits/impacts of circular economy (CE) strategies. In contrast, only eight studies (9.5%) deal with the life cycle costing (LCC) approach combined with other analyses while no paper deals with the social life cycle assessment (S-LCA) methodology. Global warming potential, eutrophication (for marine, freshwater, and terrestrial ecosystems), human toxicity, and ecotoxicity results are the most common LCA indicators applied. Only a few articles deal with the CE assessment through specific indicators. We argue that experts in life cycle methodologies must strive to adopt some key elements to ensure that the results obtained fit perfectly with the measurements of circularity and that these can even be largely based on a common basis.

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