scholarly journals Early Traces of Materiality and Relevance Principles in Luca Pacioli’s Tractatus XI

2020 ◽  
Vol 15 (9) ◽  
pp. 153
Author(s):  
Christian Rainero ◽  
Giuseppe Modarelli ◽  
Alessandro Migliavacca ◽  
Riccardo Coda
Keyword(s):  
Historical Perspective ◽  
Standard Setting ◽  
Theoretical Framework ◽  
Historical Background ◽  
Academic World ◽  
Historical Approach ◽  
Luca Pacioli ◽  
Setting Process ◽  
Research Questions ◽  
Information Acceptance

This paper aims to investigate the materiality and relevance principles, as observed from a historical perspective, specifically as shown in the Tractatus XI of Summa de Arithmetica, Geometria, Proportioni et Proportionalità, printed in Venezia in AD 1494 by Franciscan friar Luca Pacioli, a real cornerstone for bookkeeping literature. Materiality and relevance principles are today fundamental to manage information and are discriminating for information acceptance. This research questions about how these principles are present in the Pacioli’ treatise. Seven fragments from the Tractatus, within which traces of relevance and materiality can be found, are extracted and analyzed under the IASB theoretical framework and their historical background. This paper contributes to the literature by investigating the principles through a historical approach, that is selected to explore the topic and to argue about the possible causes for which it is possible to find early traces of relevance and materiality in Pacioli's work. Moreover, this research is a contribution to keep the debate open on the need for the participation of the academic world and practitioner, in the standard-setting process, that is currently lacking.

First Insights on Peruvian Luxury Consumers

2018 ◽  
Vol 9 (8) ◽  
pp. 699-712
Author(s):  
Anne-Flore Maman Larraufie ◽  
Keyword(s):  
Emerging Markets ◽  
Cultural Dimensions ◽  
Historical Background ◽  
Two Stage ◽  
Secondary Sources ◽  
Strong Potential ◽  
Analytic Process ◽  
Emerging Country ◽  
Research Questions ◽  
Practical Recommendations

Peru is an emerging country showing strong potential for future luxury developments. It already holds luxury regular consumers, mainly in the Lima capital. However, it is currently approached in a standardized process by luxury firms, following what is done in other emerging markets for luxury. To be efficient, it is necessary to get more knowledge about Peruvian consumers. This is what this article aims at. After reviewing the historical background of the country along with its cultural dimensions, we present results from a two-stage analytic process based on data collected from secondary sources and interviews with consumers. We derive from that practical recommendations for luxury managers and propose some research questions and hypotheses to be further explored and tested.

Acid-Causing Emission Standards in Alberta: The Standard-Setting Process, Enforcement and Forums

1985 ◽  
Vol 23 (1) ◽  
pp. 1
Author(s):  
Shelley N. Phillips ◽  
Gale L. Pretash
Keyword(s):  
Standard Setting ◽  
The Public ◽  
Public Input ◽  
Emission Standards ◽  
Setting Process ◽  
Scientific Analysis

The implementation and enforcement of standards regulating acid-causing emissions in Alberta are examined in this paper. Also addressed are the available forums for public input, the need for further scientific analysis and better communication between government, industry and the public.

The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input

2020 ◽  
Author(s):  
L. Tyler Williams ◽  
W. Mark Wilder
Keyword(s):  
Standard Setting ◽  
The Public ◽  
Setting Process ◽  
Public Company ◽  
Auditing Standards ◽  
Audit Standard ◽  
Comment Letters ◽  
Feedback Responses

The Public Company Accounting Oversight Board (PCAOB; Board) maintains that constituent feedback plays an essential and dynamic role in its audit standard-setting process. We examine a major source of constituent feedback, responses to standard-setting questions, using a sample drawn from the original proposals of fourteen PCAOB auditing standards. We find that after receiving comment letter feedback to the standard-setting questions, the Board revises approximately half of its guidance tied to those questions before it finalizes auditing standards-a finding consistent with the Board's assertion that it carefully considers constituent perspectives as it develops new regulation. We also explore the related comment letters of eight professional auditing firms subject to the PCAOB's annual inspection program and discover varying levels of opposition to and support for the PCAOB's proposed authoritative guidance. We observe PCAOB revision to authoritative guidance highly contested by the firms in more than three-fourths of cases of standard-setting questions and PCAOB non-revision to guidance highly supported by the firms in more than ninety percent of cases.

The domain expert perspective: A qualitative study into the views expressed in a standard-setting exercise on a language for specific purposes (LSP) test for health professionals

2021 ◽  
pp. 026553222110107
Author(s):  
Simon Davidson
Keyword(s):  
Qualitative Data ◽  
Proficiency Test ◽  
Standard Setting ◽  
Domain Expert ◽  
Verbal Reports ◽  
Domain Experts ◽  
Language For Specific Purposes ◽  
Setting Process ◽  
Test Criteria ◽  
Textual Features

This paper investigates what matters to medical domain experts when setting standards on a language for specific purposes (LSP) English proficiency test: the Occupational English Test’s (OET) writing sub-test. The study explores what standard-setting participants value when making performance judgements about test candidates’ writing responses, and the extent to which their decisions are language-based and align with the OET writing sub-test criteria. Qualitative data is a relatively under-utilized component of standard setting and this type of commentary was garnered to gain a better understanding of the basis for performance decisions. Eighteen doctors were recruited for standard-setting workshops. To gain further insight, verbal reports in the form of a think-aloud protocol (TAP) were employed with five of the 18 participants. The doctors’ comments were thematically coded and the analysis showed that participants’ standard-setting judgements often aligned with the OET writing sub-test criteria. An overarching theme, ‘Audience Recognition’, was also identified as valuable to participants. A minority of decisions were swayed by features outside the OET’s communicative construct (e.g., clinical competency). Yet, overall, findings indicated that domain experts were undeniably focused on textual features associated with what the test is designed to assess and their views were vitally important in the standard-setting process.

Beyond uniform reproduction: Exploring children’s imaginative play through the lenses of their teacher

2018 ◽  
Vol 21 (1) ◽  
pp. 58-69 ◽  
Author(s):  
Liv Torunn Grindheim
Keyword(s):  
Early Childhood ◽  
Early Childhood Education ◽  
Role Play ◽  
Theoretical Framework ◽  
Basic Material ◽  
Historical Approach ◽  
Cultural Formation ◽  
Childhood Education ◽  
Imaginative Play ◽  
Children's Development

The voices of both early childhood education teachers and children tend to be weak in the choir of agents that constitute the aims and practices of early childhood education. In this article, a video that a teacher made of four children playing dragons, followed by open-ended interviews exploring why she found this particular activity of interest and then open-ended interviews with the involved children while watching and commenting on the video, forms the basic material for discussing how children’s imaginative play can inform what might be valuable activities in early childhood education. The theoretical framework and concepts for analysis draw on an understanding of cultural formation and a cultural-historical approach that outlines children’s development through participation in activities framed by contextual conditions. By tracing conflicts caused by differences in the involved children’s values and motives while meeting conditions and demands in their context, at the personal, institutional and societal levels, the exploration of friendship, danger, space, institutional rooms and what good play ‘is’ are depicted in children’s imaginative role play. From this, imaginative play is seen as being endowed with valuable activities in early childhood education and forms a contrast to the emphasis on future academic competences that are far removed from the children’s experiences.

scholarly journals The use of ceramics as an aesthetic element in Durban architecture (1914-2012)

2013 ◽  
Author(s):  
◽  
Raksha Padaruth
Keyword(s):  
Historical Background ◽  
Art Practice ◽  
Local Identity ◽  
Architectural Elements ◽  
Architectural Element ◽  
Wide Range ◽  
Research Questions ◽  
Contemporary Practice ◽  
Insight Into

This paper documents and evaluates the use of ceramics as an aesthetic architectural element in Durban from 1914-2012 with special reference to James Hall (1916-2006), Andrew Walford (b.1942) and Jane du Rand (b.1969). These artists were selected because their work demonstrates a wide range of the use of decorative tiles and mosaics as aesthetic elements in Durban architecture over a period of more than fifty years. Reference is made to the historical use of tiles and mosaics as aesthetic architectural elements in Durban from 1914-1955 in order to provide a context to an investigation and evaluation of the contribution of Hall, Walford and du Rand to the use of tiles and mosaics as an aesthetic architectural element in Durban. The paper begins by highlighting the importance of this study, discusses the role of ceramic architectural adornment and defines terminology for the purpose of this research. In addition an explanation of the research methodology used, research questions and literature review is provided. The study is contextualised through an overview of the historical background of the use of ceramics (tiles and mosaics) as an aesthetic element in architecture. The importance of the use of ceramic elements in relation to architecture, as well as the different techniques and methods of production, are highlighted and related to contemporary practice. The overview provides insight into how the use of ceramic elements in the past has influenced the approach of contemporary practice. My contribution to the use of mosaics as an aesthetic architectural element in Durban and my art practice, in the form of an installation titled passage is discussed and evaluated. The paper concludes by noting that the historical use of tiles and mosaics as aesthetic elements in architecture persists in contemporary art practice. However, the methods of tiled mosaic production and tiled mosaic techniques have been revolutionised extensively. It is evident that, the use of ceramics as an aesthetic element in Durban architecture reflects, both a strong European design influence and a distinctive local identity.

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