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Tracey J. Riley and Alex C. Yen
Although accounting is typically seen as a numbers-oriented discipline, with an emphasis on quantifying economic events and activity, the nexus of language and accounting, specifically the role of language in communicating corporate accounting results, has received an increasing amount of attention in recent years. This is because quantified accounting results (e.g., earnings per share, sales revenue) are rarely communicated in isolation. Rather, they are usually accompanied by a non-quantitative narrative, such as an earnings press release, a corporate annual report, or the president’s letter, which, along with conference calls and content at corporate websites, we collectively refer to as “accounting narratives.” These narratives allow management to elaborate on and contextualize the financial performance of the company. However, because they are not as extensively regulated as the financial statements and are not standardized, these narratives can also be used by companies for impression-management purposes, to obfuscate (poor) performance and to “spin” the financial results to the companies’ favor.
Research into accounting narratives dates back to 1952 and has focused on a wide variety of features of narratives and on how those features affect financial statement readers’ (most notably, investors’) reactions. The earliest studies focused on accounting narratives’ readability by performing a syntactic analysis to assess the cognitive difficulty of written passages. This line of research has found that accounting narratives are syntactically complex and difficult to read and that management intentionally makes bad news less readable in order to strain the readers’ cognitive processes and lead to lower comprehension of the bad news. In addition to this evidence of obfuscation, researchers have found support for managers engaging in attributional framing, which is the tendency to attribute positive outcomes to actions within the company and negative outcomes to actions external to the company (e.g., the government or the weather) in an effort to influence readers’ perception of good versus bad news. More recently, researchers have found that managers use syntactic (sentence structure), semantic (word meaning), and metasemantic (abstract versus concrete construal) manipulation and make broad stylistic choices such as emphasis, length, and scenario form. In terms of how those features affect the readers of the narratives, readers (most notably, investors) have been shown to respond to length and readability; level of negativity; words pertaining to risk, uncertainty, credibility, commitment, and responsibility; justifications of excuses of poor performance; optimistic and pessimistic tone; vivid versus pallid language; internal versus external attributions; and use of self-references.
Aethicus Ister is the unknown author of the Cosmographia, a fictional world travelogue that probably belongs to the 7th to 8th centuries. This work, written in an abstruse Latin, makes use of a whole range of antique (the Bible, the Isidore’s Etymologies, the Pseudo-Augustine’s De mirabilibus sacrae scripturae, etc.) and medieval texts (the Apocalypse of Pseudo-Methodius, the Liber historiae Francorum, some Latin translations of the Alexander Romance, etc.). It is one of the most difficult and puzzling early medieval texts, and it has been the object of intense study since its earliest editions. According to a recent theory espoused by Herren, it could have been written c. 675–725 by a Frank with connexions to Ireland and, possibly, England.
Akram Fouad Khater
Between 1880 and 1940, more than 130,000 Arabs immigrated to the United States as part of the Great Migration of the long 19th century. They lived and worked across the breadth of the United States, fought its many wars, and were engaged in the transformative debates about labor, race, gender, and citizenship that raged throughout this time period. As they struggled to carve out a place in “Amirka” they encountered and fought efforts to racialize them as the uncivilized and undesirable “Other.” Their struggles not only contributed to shaping the United States and its immigration policies, but also confronted them with the conundrum of how to belong: to accept and seek admission into the existing system delineated by race, gender, and class, or to challenge the premises of that system. While there was not a singular response from this diverse community, the majority opted to fight for a place in “white” America even if in return this rendered them a liminal ethnicity.
Himanshu Prabha Ray
The eightfold path shown by the Buddha in the middle of the first millennium
This essay is framed. Four themes are significant in the archaeology of Buddhism: the history of archaeology in Asia with reference to Buddhism; defining a chronology for the historical Buddha and sites associated with Buddhism; identifying regional specificities and contexts for Buddhist sites as they emerged across Asia; and finally addressing the issue of interconnectedness and interlinkages between the various sites within the Buddhist sāsana. The active participation of learned monks and nuns in the stūpa cult and their mobility across Asia is a factor that is underscored in this paper.
Mary Ann Hunter and Cynthia E. Cohen
The arts have long been associated with social transformation and peacebuilding. In conflict-affected settings, the arts can serve to raise awareness of the impacts of violence, enable distinctive expressions of culture, offer opportunities for intercultural collaboration, and embody affective and aesthetic means of engaging with trauma and healing. Conversely, the arts also have the potential to harm, when they are used in the name of propaganda, for example, or result in re-traumatizing victims of conflict in an aestheticization of experience. An emerging interdisciplinary field of arts and peacebuilding is researching the arts’ potential to restore capacities that might have been eclipsed by violence and long-standing oppression—that is, arts practice at the nexus of reconciliation, community development, and social justice. As the field grows, scholarship in peace studies, applied arts, conflict resolution, and peace education is contributing to a productive troubling of definitions of peace and is drawing attention to the role of affect, cultural diversity, and coloniality in such work. Future scholarship in which the arts are conceptualized beyond the instrumental benefits to their multiple legitimate purposes as a “way of knowing” will more appropriately capture the complexities, uncertainties, and paradoxes of imagining and building peace through the arts in diverse contexts. Key international projects continue to decolonize universalizing definitions and practices of the arts by documenting and investigating a range of aesthetic practices in peacebuilding. This work is being generated and disseminated broadly across disciplinary scholarly communities, government and nongovernment agencies, and professional networks of educators and artists. The nexus of arts and peacebuilding theory has much to offer the mobilization of new directions in peacebuilding practice and an integration of arts-based peace education.
Amr Elnashai and Hussam Mahmoud
With current rapid growth of cities and the move toward the development of both sustainable and resilient infrastructure systems, it is vital for the structural engineering community to continue to improve their knowledge in earthquake engineering to limit infrastructure damage and the associated social and economic impacts. Historically, the development of such knowledge has been accomplished through the deployment of analytical simulations and experimental testing. Experimental testing is considered the most accurate tool by which local behavior of components or global response of systems can be assessed, assuming the test setup is realistically configured and the experiment is effectively executed. However, issues of scale, equipment capacity, and availability of research funding continue to hinder full-scale testing of complete structures. On the other hand, analytical simulation software is limited to solving specific type of problems and in many cases fail to capture complex behaviors, failure modes, and collapse of structural systems. Hybrid simulation has emerged as a potentially accurate and efficient tool for the evaluation of the response of large and complex structures under earthquake loading. In hybrid (experiment-analysis) simulation, part of a structural system is experimentally represented while the rest of the structure is numerically modeled. Typically, the most critical component is physically represented. By combining a physical specimen and a numerical model, the system-level behavior can be better quantified than modeling the entire system purely analytically or testing only a component. This article discusses the use of hybrid simulation as an effective tool for the seismic evaluation of structures. First, a chronicled development of hybrid simulation is presented with an overview of some of the previously conducted studies. Second, an overview of a hybrid simulation environment is provided. Finally, a hybrid simulation application example on the response of steel frames with semi-rigid connections under earthquake excitations is presented. The simulations included a full-scale physical specimen for the experimental module of a connection, and a 2D finite element model for the analytical module. It is demonstrated that hybrid simulation is a powerful tool for advanced assessment when used with appropriate analytical and experimental realizations of the components and that semi-rigid frames are a viable option in earthquake engineering applications.
Bilingualism is an integral element of the lives and experiences of Asian Americans as well as a condition, theme, and style of a large and diverse body of Asian American writings. The history of Asian immigration, U.S. imperialism, and anti-Asian laws and policies all contributed to creating the material conditions for the linguistic environment of Asians in the United States. Whether the strictures of Asian exclusion, which severely limited immigrants’ access to English, or the stigmatization of the Japanese language during the Pacific War, social and cultural hostility to bilingualism was common. Despite such hostility, this literature of exclusion and incarceration reflects vibrant language-worlds in which writings in the language of the immigrant’s origin, as well as transliteration and translation of Asian languages into English, suggest the formal creativeness and psychological resilience of Asian Americans who navigated life in two languages. U.S. imperialism in the Philippines promoted English as the language of colonial bureaucracy and opportunities in the islands while also giving rise to literature in English as part of Filipino literature. Filipino diasporic writers note the power and prestige of English while being cognizant of the colonial origins of English in the Philippines. In a climate where bilingualism is regulated not by exclusionary laws and policies but by social and cultural forces, post-1965 Asian American literature explores the persistence of Asian non-belonging in English, with tropes of the mother tongue and the psychology of language loss recurring in its exploration of citizenship and assimilation. Asian American writers from Hawai‘i provide a distinctive postcolonial outlook, resisting assimilation into English through the use of Pidgin. As a rich and innovative literary language, Pidgin captures the experiences of Hawai‘ians excluded from the privileges of whiteness. The broader literary apparatuses of American literature also significantly conditioned bilingualism. American literary modernism’s Orientalism valorized Asian languages but employed limited and fixed ideas of the Other. The global dominance of English as a literary language has become a backdrop for new experiments with bilingualism in Asian American literature and new models of writing in English by Asian diasporic writers.
Bryce Elling Peterson and Daniel S. Lawrence
Body-worn cameras (BWCs) are small devices that police officers can affix to their person—in a head-, shoulder-, or chest-mounted position—that can audio and video record their interactions with community members. BWCs have received strong support from the public and, in recent years, widespread buy-in from police leadership and officers because of their ability to improve accountability and transparency and enhance the collection of evidence. Implementation guidelines recommend that officers activate their BWCs during each officer–citizen interaction and inform the people they encounter that they are being recorded. Early research on this technology found that officers equipped with body cameras were significantly less likely to engage in force and receive citizen complaints. However, more recent studies with larger samples have had mixed findings about the impact of body cameras on use of force, citizen complaints, and other police activities and behaviors.
Numerous legal and ethical considerations are associated with BWCs, including their implications for privacy concerns and public disclosure. However, police officials, policymakers, civil rights groups, and the public must continue to weigh these privacy concerns against the potential for BWCs to enhance police accountability and transparency. Future scholarship should focus on the degree to which BWCs can improve police–community relations and yield valuable evidence for both criminal cases and internal investigations.
Several 19th-century Californio testimonios are the product of interviews of Californio men and women made by H. H. Bancroft’s agents, looking for historical information that would be incorporated in what became, in time, Bancroft’s History of California. In their narratives, Californio informants discuss the 19th-century political and economic periods, with particular interest in the periods of Spanish, Mexican, and US colonization, which brought the dispossession and exploitation of indigenous people in California. These testimonios offer information on the treatment of the Indians within the mission, and their demise after close contact with missionaries and settlers. The role of missionaries in the colonization is also examined—the secularization of mission lands, the pastoral economy dominant in Alta California, and the subsequent dispossession of the Californios after 1848 by the Land Act of 1851, incoming US settlers and squatters, and land speculators. The testimonios offer a first-person account of numerous events, problems, and conflicts in Alta California during the 19th century.
The American Catholic Church has a long history in health care. At the turn of 19th century, Catholic nuns began developing the United States’ first hospital and health care systems, amassing a high level of professionalization and expertise in the field. The bishops also have a well-established record advocating for health care, stemming back to 1919 with the Bishops’ Program for Social Reconstruction, which called for affordable and comprehensive care, particularly for the poor and vulnerable. Moving into the latter part of the 20th century, the bishops continued to push for health care reform. However, in the aftermath of Roe v. Wade (1973), the American bishops insisted that any reform or form of universal health care be consistent with the Church’s teaching against abortion, contraception, and euthanasia. The bishops were also adamant that health care policy respect religious liberty and freedom of conscience. In 1993, these concerns caused the bishops to pull their support for the Clinton Administration’s Health Security Act, since the bill covered abortion as a medical and pregnancy-related service. The debate over health care in the 1990s served as a precursor for the United States Conference of Catholic Bishops’ (USCCB) opposition to the Obama Administration’s Affordable Care Act (ACA) and the Department of Health and Human Services’ (HHS) contraception mandate. The ACA also highlighted a divide within the Church on health care among religious leaders. For example, progressive female religious leadership organizations, such as the Leadership Conference of Women Religious (LCWR) and their affiliate NETWORK (a Catholic social justice lobby), took a different position than the bishops and supported the ACA, believing it had enough protections against federally funded abortion. Though some argue this divide lead to institutional scrutiny of the sisters affiliated with the LCWR and NETWORK, both the bishops and the nuns have held common ground on lobbying the government for affordable, comprehensive, and universal health care.