Going beyond Western dualism: towards corporate nature responsibility reporting

Purpose: The purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda. Design/methodology/approach: The paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting. Findings: Insights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR. Social implications: Through creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally. Originality/value: Ecofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced

Hemodynamic response pattern of spatial cueing is different for social and symbolic cues

Directional social gaze and symbolic arrow cues both serve as spatial cues, causing seemingly reflexive shifts of an observer’s attention. However, the underlying neural substrates remain a point at issue. The present study specifically addressed the differences in the activation patterns associated with non-predictive gaze and arrow cues, placing special emphasis on brain regions known to be involved in the processing of social information [superior temporal sulcus (STS), fusiform gyrus (FFG)]. Additionally, the functional connectivity of these brain regions with other areas involved in gaze processing and spatial attention was investigated. Results indicate that gaze and arrow cues recruit several brain regions differently, with gaze cues increasing activation in occipito-temporal regions and arrow cues increasing activation in occipito-parietal regions. Specifically, gaze cues in contrast to arrow cues enhanced activation in the FFG and the STS. Functional connectivity analysis revealed that during gaze cueing the STS was more strongly connected to the intraparietal sulcus (IPS) and the frontal eye fields, whereas the FFG was more strongly connected to the IPS and the amygdala

Geochronology, geochemistry and isotope tracing of the Oligocene magmatism of the Buchim–Damjan–Borov Dol ore district: Implications for timing, duration and source of the magmatism

Timing, source and magmatic evolution of the intrusions in the Buchim–Damjan–Borov Dol ore district of the Former Yugoslav Republic of Macedonia (F.Y.R.O.M.) have been studied. They intrude the Circum Rhodope Unit close to the contact with the Vardar Zone and are a part of the Late Eocene–Oligocene Macedonian Rhodope– North Aegean belt. The magmatism at Buchim–Damjan–Borov Dol occurred between 24.04 ± 0.77 and 24.51 ± 0.89 Ma, as indicated by chemical-annealing (CA)–LA ICP-MS zircon dating. Major element, trace and rare earth element analyses have been performed on the various intrusive rocks. All ore bearing magmas were classified as trachyandesitic, except the youngest intrusion which is not associated with mineralization; the Black Hill locality (24.04 ± 0.77 Ma) shows a trachytic composition. The distribution of the trace elements, enrichment of large ion lithophile elements (LILE) and depletion in high field strength elements (HFSE), indicates subduction-related magmatism; most of the magmas follow a calc-alkaline fractionation trend with shoshonitic affinities; additionally, Sr/Y (10 to 90) and La/Yb values show somesimilarities to adakite-likemagmas. Sr and Nd isotope ratios (Sri = 0.70658 to 0.70740 and Ndi = 0.512425–0.512497) showthat themagmatic productswere slightly contaminated by continental crust material, e.g., the Variscan/Cadomian basement. In the Late Eocene– Oligocene belt the magmatism between 29 and 35 Ma is dominated by crustal melting with an increase in the mantle contribution between 20 and 27 Ma. We suggest the following scenario for the magmatic history of the Buchim–Damjan–Borov Dol ore district: a slab rollback of an oceanic slab located further to the SW which led to extensional and compressional features in upper levels of the continental crust. In the middle to upper crust three consecutive crystallization stages occurred at variable depths as indicated by amphibole zonation. Mixing of newly formed crust with mantle-like affinities and continental crust material in variable degrees during the ascent of the magma can explain all geochemical characteristics. The magma crystallized as dykes or stocks near the Earth's surface (>1 km) after its final emplacement and contemporaneous hydrothermal activity led to different mineralization styles depending on the lithology of the host rocks

Borderline personality disorder is associated with lower confidence in perception of emotional body movements

Much recent research has shown that personality disorders are associated with an altered emotion perception. Whereas most of this research was conducted with stimuli such as faces, the present study examined possible differences in the perception of emotions expressed via body language and body movements. 30 patients with borderline personality disorder (BPD) and 30 non-patients observed video scenes of emotional human interactions conveyed by point–light displays, rated the depicted valence, and judged their confidence in this rating. Patients with BPD showed no altered emotion perception (i.e., no biased perception in either a negative or a positive direction). They did not perceive and evaluate depicted emotions as being more extreme than healthy controls. However, patients with BPD showed less confidence in their perception of depicted emotions, especially when these were difficult to identify. The findings extend insights on altered emotion perception in persons with BPD to include the field of body movements

Major depressive disorder alters perception of emotional body movements

Much recent research has shown an association between mood disorders and an altered emotion perception. However, these studies were conducted mainly with stimuli such as faces. This is the first study to examine possible differences in how people with major depressive disorder (MDD) and healthy controls perceive emotions expressed via body movements. Thirty patients with MDD and thirty healthy controls observed the video scenes of human interactions conveyed by point-light displays (PLDs). They rated the depicted emotions and judged their confidence in their rating. Results showed that patients with MDD rated the depicted interactions more negatively than healthy controls. They also rated interactions with negative emotionality as being more intense and were more confident in their ratings. It is concluded that patients with MDD exhibit an altered emotion perception compared to healthy controls when rating emotions expressed via body movements depicted in PLDs

Critical theory

No abstract available

Facilitative reforms, democratic accountability, social accounting and learning representative initiatives

This article considers critical accountants’ potential contribution to progressive reforms by examining how trade unions transformed workplace accountability relationships and developed social accounts as part of a workplace learning initiative. The article develops and utilizes the concept of facilitative reforms to interpret the advances brought by learning representative initiatives and accompanying changes in broader civil society, workplace relationships and social accounts in the UK and New Zealand. The article finds that the experience of the learning representative initiatives suggests that critical accountants’ support of facilitative reforms may sometimes be a fruitful strategy

A decision theoretical analysis of decisions of the Dutch government in exile during World War II

Das Papier beschreibt eine entscheidungstheoretische Analyse von Entscheidungen der niederländischen Exilregierung in London in den Jahren 1940 und 1941 in bezug auf die Verlegung des Regierungssitzes nach Holländisch-Ostindien. Zusammen mit einem von den Autoren entwickelten textanalytischen Verfahren, führt der entscheidungstheoretische Ansatz zu sehr nützlichen Einsichten in die entsprechenden Dokumente: Der Entscheidungsprozeß und das Muster der Einflußnahme verschiedener Regierungsberater konnten entdeckt werden. Die Entscheidungsgrundlagen, die die Wahl der verschiedenen Alternativen begründeten, konnten vollständig vorausgesagt werden, wobei dies auf der Qualität der Wert- und Wahrscheinlichkeitsaussagen basierte. (KW)'This paper describes a decision theoretical analysis of decisions of the Dutch government in exile in London in 1940/41 with respect to the transference of the seat of the government to the Dutch East-Indies. Combined with a text-analysis procedure developed by the authors, the decision theoretical approach to the related documents produced very useful insights: the decision process and the influence-pattern of the different governmental advisers could be detected and the decision rules which explain the choices could be perfectly predicted, based on the quality of the value- and probability statements.' (author's abstract