scholarly journals Accounting in a Social Context

2021 ◽  
Author(s):  
Orla Feeney
Keyword(s):  
Big Data ◽  
Accounting Information ◽  
Digital Technologies ◽  
Socially Responsible ◽  
Environmentally Sustainable ◽  
Socially Constructed ◽  
Data Flows ◽  
Data Scientist ◽  
And Control ◽  
The Relationship

Accounting permeates all of society. Accounting information is not homogenous and varies not just from company to company but from user to user, meaning that the use of such accounting information is actually a social phenomenon within an organization. Accounting cannot therefore be understood simply in terms of its functional properties but more as a socially constructed set of actions taking place within the organization, the landscape of which is constantly transforming. Digital technologies in the form of big data and artificial intelligence (AI) are expanding the organization’s data eco-system forcing the accountant to develop their digital technology skillset and forge links with the data scientist, the incumbent custodian of these growing data streams. Meanwhile, a rapidly expanding sustainability agenda is broadening the organization’s biophysical landscape leading to even more data flows and creating the need for management accounting and control systems which will help organizations to behave in an environmentally sustainable and socially responsible manner. This chapter explores each of these issues and calls for a deeper understanding of the relationship between accounting and big data, AI and sustainability.

scholarly journals Efficient cost management

2021 ◽  
Vol 7 (2) ◽  
pp. 268-283
Author(s):  
Vera Leonidovna Nazarova ◽  
Asiya Akanovna Korzhengulova ◽  
Alexey Alexandrovich Mesentsev ◽  
Alaydarkyzy Kalamkas ◽  
Aida Mazhidovna Dauzova
Keyword(s):  
Control System ◽  
Historical Context ◽  
Accounting Information ◽  
Production Costs ◽  
Accounting System ◽  
Effective Management ◽  
Management Information ◽  
Accounting Management ◽  
And Control ◽  
The Relationship

In a market economy requires a system of presentation of accounting information that would allow the most efficient use of available resources, it is also assumed that there is a choice of alternatives, it is required to select resources, sources of financing, forms and methods of investment, etc., that is, to make various management decisions that are related to the property of the organization. Therefore, to date, there is an urgent need to build an information and control system for managing production costs, in the relationship and interdependence of the indicators formed in it. Based on the existing principles, it seems necessary to create in the accounting management information and control system that meets the requirement of effective management of production costs to the greatest extent, when each Manager would make decisions to reduce costs and maximize profits. In the historical context, this was the main reason for the allocation of management accounting as an independent element of the accounting system.

Sluts ‘r’ us: Intersections of gender, protocol and agency in the digital age

First Monday ◽  
2015 ◽  
Author(s):  
Nishant Shah
Keyword(s):  
Identity Politics ◽  
Cultural Practices ◽  
Digital Technologies ◽  
The Body ◽  
Women's Bodies ◽  
Physical Computing ◽  
And Gender ◽  
And Control ◽  
The Relationship ◽  
Ubiquitous Networking

When it comes to examining the relationship between digital technologies and gender, our discourse has fallen into two pre-wired sets of responses: The first set approaches gender as something that is operationalised through the digital, thus producing the rhetoric of ICT4D and women’s empowerment through access to the digital. This also gives rise to the DIY cultures that makes women responsible for the safety of their bodies and selves, and puts the blame of sexual violence or abuse back onto the body of the woman. The second set approaches the digital as something that operates gender, examining the regulations and control that the digital technologies exercise on women’s bodies, gender and desires. This focuses on practices like revenge pornography, privacy, protection and security in the age of growing cyber-bullying and attacks on women. In both these discourses, there is always the imagination of one of the two sites as passive — either the gendered body uses digital technologies for its intentions, or the digital technologies shape the gendered body following the protocols of algorithmic design. By looking at the figure of the digital slut, as it emerges in popular cultural practices and debates in regulation, that this separation of gendered intention from machine protocol fails to accommodate for the quotidian and varied engagements of bodies and technologies, and thus produces flawed regimes of regulation and law around digital gender. I propose two strategies to understand ‘digital gender’ as a moment of configuration rather than a finite resolved category: The first is to combine the protocols of technology with the metaphors of the body, producing a metaphorocol, which enables us to move beyond the aporetic production of body and technology in contemporary discourse. The second is to relocate agency and question the body as actor/the body as acted upon paradigm that is invoked in thinking of body-technology relationships. Consequently, I argue I propose two different approaches that draw from material practices of gender and the architecture of physical computing, to offer new ways of reading the practices of policing and pathology of gender in the age of ubiquitous networking. I argue in my conclusion that ‘digital gender’ as a concept helps us build upon earlier intersections of feminist thought and practice with other identity politics by opening up to other identities of regulation and control that emerge within data regimes of information societies.

Thomas McGuane: Nature, Environmentalism, and the American West

1995 ◽  
Vol 29 (3) ◽  
pp. 423-439
Author(s):  
David Ingram
Keyword(s):  
Environmental History ◽  
American West ◽  
Natural World ◽  
Capitalist Society ◽  
Ongoing Process ◽  
Socially Constructed ◽  
Nature And Culture ◽  
And Control ◽  
The Relationship

The recent writings of Thomas McGuane show a particular interest in environmentalist concerns, examining the role played by inherited mythologies of the frontier in the ecology and politics of the contemporary American West. McGuane's explorations reveal complex and ambivalent responses to these subjects, in part liberal, radical and conservative.This essay will discuss these issues in relation to contemporary American attitudes to nature. The basis for my approach will be to assume that conceptions of “nature” are socially constructed, and that “nature” and “culture” are separate but mutually interdependent. The relationship between human societies and the natural world will therefore be considered as an ongoing process in which the term “nature” must not be wholly subsumed under that of “culture.” Environmental history is, as Donald Worster puts it, “a story of reciprocity and interaction rather than of culture replacing nature.”Thomas McGuane's writings tend both to repeat and to question what may be called “traditional” or “Romantic” attitudes to nature. In particular, he combines both aesthetic and utilitarian perspectives: nature as a scene of spiritual restoration through the appreciation of beauty, and as the object of technological mastery and control. In practice, these two approaches are historically interrelated, in that they are both responses to, and constructions of, nature produced within an urban capitalist society. As Walter J. Ong has argued, a necessary precondition for Romantic attitudes to nature is a society that has confidence in its capacity to dominate nature, through the use of the very industrial technologies such attitudes ostensibly reject.

scholarly journals HUBUNGAN INFORMASI AKUNTANSI DAN FUNGSI MANAJEMEN (mini riset pada unit kerja BRI kota Manado)

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Princilvanno Andreas Naukoko
Keyword(s):  
Accounting Information ◽  
City Management ◽  
Work Unit ◽  
Planning And Control ◽  
Control Functions ◽  
Management Function ◽  
Management Functions ◽  
And Control ◽  
Relationship Of ◽  
The Relationship

This research aims to find out the relationship of accounting information with management functions in the work unit BRI at Manado city. Management functions which are analyzed in this research are planning, organizing, actuating, and controling. This research use correlation analysis to measure the relationship between accounting information with management functions. Research shows that there is a strong and significant relationship between accounting information and management function in the work unit BRI at Manado city. Between four management functions are analyzed, the functions of planning and control functions have the strongest links with the accounting information on the Manado city BRI working unit. Keywords : Accounting information, manajemen functions.

scholarly journals Digitalization in Open-Pit Mining: A New Approach in Monitoring and Control of Rock Fragmentation

2021 ◽  
Vol 11 (22) ◽  
pp. 10848
Author(s):  
Natalia Koteleva ◽  
Sergei Khokhlov ◽  
Ilia Frenkel
Keyword(s):  
Rock Mass ◽  
Digital Technologies ◽  
Open Pit ◽  
Open Pit Mining ◽  
Monitoring And Control ◽  
New Approach ◽  
And Control ◽  
The Relationship ◽  
Operational Component

Mining enterprises are widely introducing digital technologies and automation is one of such tools. Granularity monitoring, namely, the size determination of rock mass pieces is a common operational component of the processes that extract minerals by open-pit mining. The article proposes an approach that, in addition to the lump size distribution, makes it possible to estimate the lump form distribution as well. To investigate the effectiveness of monitoring the form of blasted rock mass lumps, the authors conducted experiments in four stages related to the rock condition. They include geological occurrence, explosive crushing, trommelling, and mill crushing. The relationship between these stages is presented and the change in the lumps fragment form is traced. The present article proposes an informational and analytical model of the processes at mining enterprises, extracting minerals by open-pit mining, as well as an algorithm for determining the lumps form and obtaining their distribution in the rock mass.

Toward Information Sovereignty

2017 ◽  
Author(s):  
Shawn M. Powers ◽  
Michael Jablonski
Keyword(s):  
Freedom Of Expression ◽  
Effective Means ◽  
Physical Nature ◽  
The United States ◽  
Information Control ◽  
Government Relations ◽  
Control Information ◽  
Data Flows ◽  
And Control ◽  
The Relationship

This chapter examines how state actors assert authority over the physical nature of transnational data flows in order to maintain domestic stability and expand influence abroad. Information sovereignty refers to a state's attempt to control information flows within its territory. Control is asserted in a variety of ways, including filtering, monitoring, and structuring industry–government relations in order to maximize state preferences in privately operated communications systems The chapter explores the relationship between sovereignty, the nation-state, and connective technologies in the context of absolute freedom of expression and total information control. It considers how the governments of China, Egypt, Iran, and the United States control access to a singular internet while developing more malleable intranets capable of creating a balance between freedom and control. It shows that a state's capacity to adapt is crucial to its survival, but that information control is also in increasingly effective means of reasserting state sovereignty. The chapter argues that, despite any promises that governments would fail at taming the Internet, they have achieved an impressive level of success thus far.

From Container to Claustrum: Projective Identification in Couples

2014 ◽  
Vol 4 (2) ◽  
Author(s):  
Tamara Feldman
Keyword(s):  
Psychological Health ◽  
Projective Identification ◽  
The Self ◽  
The Other ◽  
Intimate Partners ◽  
And Control ◽  
The Relationship ◽  
As If

This paper is a contribution to the growing literature on the role of projective identification in understanding couples' dynamics. Projective identification as a defence is well suited to couples, as intimate partners provide an ideal location to deposit unwanted parts of the self. This paper illustrates how projective identification functions differently depending on the psychological health of the couple. It elucidates how healthier couples use projective identification more as a form of communication, whereas disturbed couples are inclined to employ it to invade and control the other, as captured by Meltzer's concept of "intrusive identification". These different uses of projective identification affect couples' capacities to provide what Bion called "containment". In disturbed couples, partners serve as what Meltzer termed "claustrums" whereby projections are not contained, but imprisoned or entombed in the other. Applying the concept of claustrum helps illuminate common feelings these couples express, such as feeling suffocated, stifled, trapped, held hostage, or feeling as if the relationship is killing them. Finally, this paper presents treatment challenges in working with more disturbed couples.

Content Analysis (Analisis Isi) terhadap Peraturan Daerah Bernuansa Syariat Islam di Kabupaten Banyumas

2019 ◽  
Vol 1 (2) ◽  
pp. 121
Author(s):  
Dody Nur Andriyan
Keyword(s):  
Disease Management ◽  
Public Interest ◽  
Islamic Law ◽  
Alcoholic Beverages ◽  
Public Issues ◽  
Criminal Sanctions ◽  
Qualitative Descriptive ◽  
Administrative Sanctions ◽  
And Control ◽  
The Relationship

Regional Regulation (Perda) which regulates public issues such as prostitution, alcoholic beverages, gambling, and the relationship between men and women turns out to be identified as a Regional Regulation with nuances of Islamic law. in Banyumas Regency there is a Regional Regulation which if used by the identification of Arfiansyah above, it can be referred to as a Regional Regulation with nuances of Islamic law. The regulation is: Banyumas District Regulation Number 15 of 2014 concerning Control, Supervision and Control of Circulation of Alcoholic Beverages and Regional Regulations of Banyumas Regency Number 16 of 2015 concerning Community Disease Management. This research has two formulations of the first problem related to the results of the content of the analysis on the Perda that are nuanced by Islamic law in Banyumas Regency. Both of the results of the analysis content on the Regional Regulations that are nuanced by Islamic law in Banyumas Regency are not contrary to Law-Invitation Number 12 of 2011? This research is a qualitative-descriptive study. The research method used is normative juridical. The main source of data is the Banyumas District Regulation Number 15 of 2014 concerning Control, Supervision and Control of Circulation of Alcoholic Beverages and Regional Regulations of Banyumas Regency Number 16 of 2015 concerning Community Disease Management. Interviews were also conducted with resource persons. Furthermore, the results of the analysis were carried out. Regional Regulation No. 15 of 2014 is actually a Regional Regulation that has a broad purpose of public interest, for the nation and state. So that the claim that Perda No 15 of 2014 as a Regional Regulation with nuances of Islamic law is not true. Regional Regulation No. 16 of 2015 is actually a Regional Regulation that has a broad purpose of public interest, for the nation and state. So that the claim that Perda No 16 of 2015 as a Regional Regulation with nuances of Islamic law is not true. Both of these Perda (Perda No 15 of 2014 and Perda No. 16 of 2015) are not in conflict with Law No. 12 of 2011 concerning the Establishment of Legislation. Both in terms of content, principles, goals, arrangements, administrative sanctions and criminal sanctions. Formally and procedurally the two Perda are in accordance with Law Number 12 of 2011

The effect of type of water supply on water quality in a developing community in South Africa

1997 ◽  
Vol 35 (11-12) ◽  
pp. 35-40 ◽  
Author(s):  
B. Genthe ◽  
N. Strauss ◽  
J. Seager ◽  
C. Vundule ◽  
F. Maforah ◽  
...  
Keyword(s):  
Water Quality ◽  
Water Supply ◽  
Cross Sectional Study ◽  
Cross Sectional ◽  
E Coli ◽  
Guideline Values ◽  
Developing Communities ◽  
Quality Guideline ◽  
And Control ◽  
The Relationship

Efforts to provide water to developing communities in South Africa have resulted in various types of water supplies being used. This study examined the relationship between the type of water supply and the quality of water used. Source (communal taps, private outdoor and indoor taps) and point-of-use water samples were examined for heterotrophic plate counts (HPC), total and faecal coliforms, E. coli, and coliphages. Ten percent of samples were also analysed for enteric viruses, Giardia and Cryptosporidium. Approximately 320 households were included in a case-control study. In addition, a cross-sectional study was conducted. Both studies examined the relationship between different types of water facilities and diarrhoea among pre-school children. The source water was of good microbial quality, but water quality was found to have deteriorated significantly after handling and storage in both case and control households, exceeding drinking water quality guideline values by 1-6 orders of magnitude. Coliphage counts were low for all water samples tested. Enteric viruses and Cryptosporidium oocysts were not detected. Giardia cysts were detected on one occasion in case and control in-house samples. Comparisons of whether in-house water, after handling and storage, complied with water quality guideline values demonstrated households using communal taps to have significantly poorer quality than households using private outdoor or indoor taps for HPC and E. coli (χ2 = 14.9, P = 0.001; χ2 = 6.6, P = 0.04 respectively). A similar trend (although not statistically significant) was observed for the other microbial indicators. The cross-sectional study demonstrated an apparent decrease in health risk associated with private outdoor taps in comparison to communal taps. This study suggests that a private outdoor tap is the minimum level of water supply in order to ensure the supply of safe water to developing communities.

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