scholarly journals How CFO’s communicate financial information - A pedagogical task in theory and practice

2013 ◽  
Vol 3 (1) ◽  
pp. 162
Author(s):  
Krister Bredmar
Keyword(s):  
Social Context ◽  
Oral Presentation ◽  
Theory And Practice ◽  
Financial Information ◽  
Financial Reports ◽  
Web Based ◽  
The Core ◽  
The Social ◽  
Oral Presentations

An important result when communicating is to gain a deeper understanding and that meaning is created by the reciever of that which is communicated by the transmitter. This can in a way be described as the core of the pedagogical communication. The premise of this study is that the pedagogical communication can be understood and explained by means of the financial reports (1), oral presentation (2), using concepts and illustrations (3) and by the social context, the group where the communication takes place (4). The theoretical areas that form the basis of the first question in this study, how the communication can be designed, are based on these four areas. In a second part 111 CFOs in Swedish municipalities responded, via a web-based questionnaire, how they work with these areas. The result shows that they are largely working with several of the pedagogical areas, such as in the financial reports and oral presentations but that there are also areas such as the social context and the group's importance in the pedagogical communication that are not as developed. Although much is already working well, there are areas that can be developed to get the pedagogical communication of financial information to work even better.

scholarly journals In the midst of theory and practice: a foreword

2020 ◽  
pp. 1-5
Author(s):  
Hannes Peltonen ◽  
Knut Traisbach
Keyword(s):  
Social World ◽  
World Society ◽  
Theory And Practice ◽  
Pragmatic Approach ◽  
The Core ◽  
Critical Engagement ◽  
The Social ◽  
The Status

Abstract This foreword frames the Symposium in two ways. It summarises the core themes running through the nine ‘meditations’ in The Status of Law in World Society. Moreover, it places these themes in the wider context of Kratochwil's critical engagement with how we pursue knowledge of and in the social world and translate this knowledge into action. Ultimately, also his pragmatic approach cannot escape the tensions between theory and practice. Instead, we are in the midst of both.

The Effects of Information Disaggregation and Financial Statement Interactivity on Judgments and Decisions of Nonprofessional Investors

2015 ◽  
Vol 30 (3) ◽  
pp. 99-118 ◽  
Author(s):  
Andrea Seaton Kelton ◽  
Uday S. Murthy
Keyword(s):  
Cognitive Load ◽  
Information Overload ◽  
Financial Information ◽  
Data Availability ◽  
Internet Technology ◽  
Financial Statement ◽  
Negative Effects ◽  
Financial Reports ◽  
Web Based ◽  
Nonprofessional Investors

ABSTRACT Despite recent advances in Internet reporting technologies and calls for the increased reporting of disaggregated financial information, extant accounting research has not examined the potential positive and negative effects of providing disaggregated information using interactive web-based financial statements. In an experiment with nonprofessional investors, we investigate whether an Internet technology that provides investors control over the viewing of disaggregated financial information improves investment-related judgments and decisions and whether such effects depend on the utility of the disaggregation. In support of the notion that interactivity mitigates information overload, we find some evidence that the use of the drilldown capability is associated with a decrease in investors' perceived cognitive load. Results also show that investors using a drilldown capability are less susceptible to earnings fixation compared to investors viewing the disaggregation without the drilldown feature. However, we also find that in some circumstances financial statement disaggregation may not be beneficial to investors and that the resultant increase in cognitive load may outweigh any benefits of financial statement interactivity. These results have important and timely implications for standard setters considering whether to require increased disaggregation in financial statement reporting and companies seeking to enhance the usefulness of their web-based financial reports. JEL Classifications: C91; G11; G18; M41. Data Availability: Contact the authors.

scholarly journals Billiards Gambling in Tengin Baru Village, Kecamatan Sepaku, Penajam Paser Utara District

2020 ◽  
Vol 1 (1) ◽  
pp. 18-24
Author(s):  
Muhammad Ricky Saputra ◽  
Lisbet Situmorang
Keyword(s):  
Social Context ◽  
Primary School ◽  
Social Space ◽  
Playing Card ◽  
The Core ◽  
Gambling Law ◽  
The Social ◽  
New Meanings ◽  
Education Levels ◽  
Economic Culture

ABSTRACT: This article interprets the game of Billiards Gambling in Tengin Baru Village, Sepaku District, Penajam Paser Utara Regency which is done openly. The social context of the billiard gambling text can be said to be like being in a social space that is starting to open up by the influence of global economic culture, bound by the Anti-Gambling Law, average primary school education levels, the majority of followers of Islam and local tribal values ​​that also prohibit gambling. The Billiards Gambling Game is a combination of three elements, namely: (billiard sports, playing card gambling, buying and selling games). The sport of billiards gambling is used as a mode of outer settlement, art games are used as the core of the game, and both are packaged as entertainment businesses that are subject to buying and selling games. In the players' understanding, Billiards Gambling is transformed into various meanings according to subjectivity such as: hobbies, games, challenging games, professions, entertainment, fun, official games. In the text, the readers of the Biliary Gambling game get an articulation of new meanings that are not always in line with what the original author meant. ABSTRAK: Artikel ini menafsir permainan Judi Biliar di Desa Tengin Baru Kecamatan Sepaku Kabupaten Penajam Paser Utara yang di lakukan secara terang-terangan. Konteks sosial dari teks judi biliar ini bisa dikatakan seperti berada di ruang sosial yang mulai terbuka oleh pengaruh budaya ekonomi global, terikat oleh UU Anti Perjudian, tingkat pendidikan rata- rata sekolah dasar, mayoritas penganut islam dan nilai-nilai lokal suku yang juga melarang perjudian. Permainan Judi Biliar adalah perpaduan tiga elemen yaitu: (olahraga biliar, judi kartu remi, permainan jual beli). Olahraga judi biliar digunakan sebagai modus penapakan luar, permainan kartu remi digunakan sebagai inti permainan, dan keduanya dikemas sebagai bisnis hiburan yang tunduk pada permainan jual beli. Dalam pemahaman para pemain, Judi Biliar ini menjelma menjadi beragam makna menurut subyektifitas seperti: hobbi, game, permainan penuh tantangan, profesi, hiburan, iseng-isengan, permainan yang resmi. Di teks para pembaca permainan Judi Biliar mendapatkan artikulasi pemaknaan baru yang tidak selalu sejalan dengan apa maksud awal pengarangnya.

Pesquisa em enfermagem: construindo caminhos para assistir

2009 ◽  
Vol 3 (3) ◽  
pp. 755
Author(s):  
Samanta Bastos Maagh ◽  
Juliana Graciela Vestena Zillmer ◽  
Lenice Muniz de Quadros ◽  
Sabrina Gomes Ferreira ◽  
Caroline De Leon Linck ◽  
...  
Keyword(s):  
Social Context ◽  
Master's Degree ◽  
Theory And Practice ◽  
Nursing Research ◽  
Construction Process ◽  
Research Education ◽  
The Social ◽  
Master’S Degree

ABSTRACTObjective: to show the construction of the knowledge of Nursing, through the research, interrelating it with the social context and attendance to the health. Methodology: as sources of obtaining the data we had used articles of newspapers, books, as well as critical works presented in the Course of Academic Master's degree of ,ad Universities Federal de Pelotas. Texts were analyzed that focused the historical and social context of Nursing in the period from 1981 to 2000. Results: thematic nucleus emerged as "Research in nursing: articulation between theory and practice in the social context" and "Weaving bonds between the assistential nursing and the teaching". Conclusions: in the reflections accomplished in readings, discussions in classroom we evidenced that the construction process and invigoration of Nursing, as profession and science, happened through the research. The knowledge had been built with other sciences, but the construction of the scientific "know” still is a challenge for Nursing in the current society. Descriptores: nursing; nursing research; education.  RESUMOObjetivo: refletir acerca da construção do conhecimento de Enfermagem, inter-relacionando-a com o contexto social e assistência à saúde. Metodologia: como fontes de obtenção dos dados, foram utilizados artigos de periódicos, livros, bem como trabalhos críticos apresentados no Curso de Mestrado Acadêmico da Faculdade de Enfermagem da Universidade Federal de Pelotas. Foram analisados textos que enfocavam o contexto histórico e social da Enfermagem no período de 1981 a 2000. Resultados: emergiram núcleos temáticos, como “Refletindo sobre a pesquisa em enfermagem: articulação entre teoria e prática no contexto social” e “Tecendo vínculos entre a enfermagem assistencial e a docência”. Conclusão: nas reflexões realizadas em leituras e discussões em sala de aula, evidenciamos que o processo de construção e fortalecimento da Enfermagem, como profissão e ciência, ocorreu através da pesquisa. O conhecimento foi sendo construído com outras ciências, mas a construção do “saber” científico ainda é um desafio para a Enfermagem na sociedade atual. Descritores: enfermagem; pesquisa em enfermagem; educação.RESUMENObjetivo: abordar la construcción del conocimiento de Enfermería, a través de la investigación, interrelacionándolo con el contexto social y asistencia a la salud. Metodología: como fuentes de obtención de los datos se usaron artículos de periódicos, libros, así como los trabajos críticos presentados en el Curso de Maestria Académica de la Facultad de Enfermería de la Universidad Federal de Pelotas. Fueran analizados textos con enfoque al contexto histórico y social de Enfermería, en el período 1981 a 2000. Resultados: los núcleos temáticos surgieron como la “Investigación en enfermería: la articulación entre teoría y practica en el contexto social” y "Tejiendo vínculos entre la enfermería asistencial y la docencia". Conclusión: en las reflexiones logradas en las lecturas, discusiones en el aula nosotros evidenciamos que el proceso de la construcción y fortalecimiento de la Enfermería, como profesión y ciencia, pasaron a través de la investigación. El conocimiento se había construido con otras ciencias, pero la construcción del "saber " científico todavía un desafío para la Enfermería en la sociedad actual. Descriptores: enfermería; investigación en enfermería; educación.

scholarly journals SISTEM INFORMASI AKUNTANSI ARUS KAS PADA DINAS PERHUBUNGAN KABUPATEN KENDAL MENGGUNAKAN METODE ACCRUAL BASIS

2021 ◽  
Vol 4 (2) ◽  
pp. 215-224
Author(s):  
M Munifah ◽  
Edy Siswanto ◽  
Tedy Wahyu Pramuditya
Keyword(s):  
Information System ◽  
Data Processing ◽  
Financial Reporting ◽  
Cash Flows ◽  
Financial Information ◽  
Financial Statement ◽  
Financial Reports ◽  
Accounting Information System ◽  
Web Based ◽  
Financial Transactions

The financial recording system at the Kendal Department of Transportation is still using a manual system, meaning that all transaction activities that occur are only written in bookkeeping, and do not yet have a special application used in data processing and financial reporting. Prone to cause loss of transaction data thus hampering the reporting process. In addition, it is difficult to find financial data on cash receipts and disbursements due to the unavailability of an accessible web-based financial information system. The Kendal Regency Transportation Office needs an application that can be used in data processing and financial statement presentation and displays financial reports quickly, effectively and efficiently when needed and makes it easier to obtain financial information at the Kendal Regency Transportation Office. The application of a cash flow accounting information system at the Kendal Regency Transportation Office has achieved the desired goal, namely to simplify the process of recording cash financial transactions so that the use of cash management time is more efficient and presents financial reports of income, expenses and cash flows quickly, precisely and accurately.

Epistemology and Education: An Incomplete Guide to the Social-Epistemological Issues

Episteme ◽  
2004 ◽  
Vol 1 (2) ◽  
pp. 129-137 ◽  
Author(s):  
Harvey Siegel
Keyword(s):  
Social Epistemology ◽  
Theory And Practice ◽  
Social Dimensions ◽  
The Core ◽  
Leading Role ◽  
The Social ◽  
Core Areas ◽  
Parent Discipline ◽  
Knowledge Claims ◽  
Philosophical Questions

Recent work in epistemology has focused increasingly on the social dimensions of knowledge and inquiry. Education is one important social arena in which knowledge plays a leading role, and in which knowledge-claims are presented, analyzed, evaluated, and transmitted. Philosophers of education have long attended to the epistemological issues raised by the theory and practice of education (along with the moral, metaphysical, social-political, and mind/language issues so raised). While historically philosophical issues concerning education were treated alongside other philosophical issues, in recent times the former set of issues have been largely neglected by philosophers working in the core areas of the discipline. Interestingly, the rise of social epistemology has been accompanied by a renewed interest by mainstream philosophers in philosophical questions concerning education. Whether or not this accompaniment is accidental, or is legitimately explainable in terms of broad intellectual, philosophical, or social/political currents and movements, I will not endeavor to address here. The increasing respectability of and philosophical interest in both social epistemology and philosophy of education are in any case salutary developments, each signaling both a broadening of the set of interests and issues deemed legitimate by practitioners of the parent discipline, and an increased willingness to take seriously the philosophical problems raised by the ubiquitous social/communal effort to transmit/transform culture(s) by way of education.

The Social Dimension of Responsible Belief: Response to Sanford Goldberg

2019 ◽  
Vol 44 ◽  
pp. 79-88
Author(s):  
Rik Peels ◽  
Keyword(s):  
Social Context ◽  
Social Dimension ◽  
Professional Obligations ◽  
The Core ◽  
Justified Belief ◽  
The Social ◽  
Core Solution

Goldberg has argued in several writings of his that our social context is crucial in determining whether we believe responsibly or not. In this reply to his criticisms, I explore whether my Influence Account of responsible belief can do justice to this social dimension of responsible belief. I discuss the case of Nancy the scientist, that of Fernando the doctor, and that of Janice who promises Ismelda to shovel her lane. I argue that the core solution to the challenges these cases provide is to distinguish between different kinds of intellectual obligations, such as epistemic, moral, and professional obligations. My Influence Account leaves plenty of room to make these distinctions. Even though my account is not primarily meant as an account of epistemically justified belief but rather as an account of responsible belief, I also argue that it can accommodate our intuitions about various important cases of epistemically (un)justified belief.

India: A. B. shah, Ed.: J. P. Naik Festschrift Committee: The Social Context of Education: Essays in Honour of Prof. J. P. Naik. Allied Publishers, New Delhi, 1978, xxii, 276p., Rs. 75.

1980 ◽  
Vol 36 (1) ◽  
pp. 112-126
Keyword(s):  
Leadership Development ◽  
Social Context ◽  
Municipal Government ◽  
Theory And Practice ◽  
Disciplinary Action ◽  
Small Scale ◽  
New Delhi ◽  
Management Planning ◽  
The Social ◽  
Small Scale Industries

INDIA: A.B. SHAH, Ed.: J.P. Naik Festschrift Committee : The Social Context of Education: Essays in Honour of Prof. J.P. Naik. INDIA: ALFRED DE SOUZA Ed. : The Politics of Change and Leadership Development : The New Leaders in India and Africa. INDIA: V.T. KRISHNAMACHARI AND S. VENU : Planning in India : Theory and Practice. INDIA: M.S. BALA : Disciplinary Action in Industry—Including Banking Industry. INDIA: S.P. MATHUR : Economics of Small-Scale Industries. INDIA: S.L.N. SIMHA Ed. : Credit Management (Planning, Appraisal and Supervision). INDIA: VINAYSHIL GAUTAM : Enterprise and Society : A Study of Some Aspects of Entrepreneurship and Management in India. INDIA: V.R. PANCHAMUKHI : Trade Policies of India : A Quantitative Analysis INDIA: S.N. MISHRA : Politics and Leadership in Municipal Government.

scholarly journals Ecomuseums in China: Challenges and Defects to the Existing Practical Framework

Heritage ◽  
2021 ◽  
Vol 4 (3) ◽  
pp. 1868-1882
Author(s):  
Meng Li ◽  
Gehan Selim
Keyword(s):  
Social Context ◽  
English Literature ◽  
Theory And Practice ◽  
Literature Analysis ◽  
The Social ◽  
Development Goals ◽  
Definition Of ◽  
Relationship Of ◽  
Chinese And English

This paper examines the shortcomings of the existing practical framework of ecomuseums in China. The social context of China’s ecomuseum practice is critically analysed and elaborated to show the particularity of community and community participation in the Chinese context. In this context, the framework of Chinese ecomuseum practice is critically examined to illustrate the defects. This study is based on a literature analysis; the existing Chinese and English literature on the theory and practice of ecomuseums in China has been critically reviewed and analysed. The study found that the existing framework lacks people-oriented long-term development goals and a precise definition of roles of all parties, which has resulted in a dilemma for relationship of ecomuseums and communities in the country. Based on existing studies on ecomuseums in China and other areas, the study also offers corresponding suggestions to modify the existing framework.

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