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نتیجه جستجو - Discourse

تعداد مقالات یافته شده: 114
ردیف عنوان نوع
1 Is the Internet of Things a helpful employee? An exploratory study of discourses of Canadian farmers
آیا اینترنت اشیا یک کارمند مفید است؟ بررسی اکتشافی گفتمان های کشاورزان کانادایی-2022
The increasing global population and the growing demand for high-quality products have called for the modernization of agriculture. “Internet of Things” is one of the technologies that is pre- dicted to offer many solutions. We conducted a discourse analysis of 19 interviews with farmers in Ontario, Canada, asking them to describe their experience of working with IoT and related technologies. One main discourse with two opposing tendencies was identified: farmers recognize their relationship with IoT and related technology and view technology as a kind of “employee”, but some tend to emphasize (1) an optimistic view which is discourse of technology is a “Helpful Employee”; while others tend to emphasize (2) a pessimistic view which is a discourse of tech- nology is an “Untrustworthy Employee”. We examine these tendencies in the light of the literature on organizational behavior and identify potential outcomes of these beliefs. The results suggest that a farmer’s style of approaching technology can be assessed on a similar scale as managers’ view of their employees and provide a framework for further research.
keywords: فناوری اینترنت اشیا | کشاورزی | تحلیل گفتمان | سبک استفاده از تکنولوژی | Internet of things technology | Agriculture | Discourse analysis | Style of use of technology
مقاله انگلیسی
2 Beyond intentionality in accounting regulation: Habitual strategizing by the IASB
فراتر از قصد در مقررات حسابداری: استراتژی معمولی توسط IASB-2021
Adopting critical discourse analysis and Bourdieu’s theorization of dispositional use of language, the present study challenges a common assumption in the accounting standard-setting literature, namely, that regulators’ discourse is purposely and deliberately deployed. I draw on cognitive sociolinguistics to empirically explore the specific manifestations of habitual, that is, pre-reflexive legitimation rhetoric in IASB regulatory texts. My analysis shows how taken-for-granted discursive rationalizations and linguistic forms are operationalized. I then argue that the language observed in regulatory texts, which can be considered as examples of ‘collective thinking artefacts’, enacts standard setters’ institutionalized patterns of reasoning associated with their social position. This critical perspective on the subconscious use of rhetoric generates a series of further questions regarding the lack of reflexivity in accounting regulatory processes.
keywords: تجزیه و تحلیل گفتمان انتقادی | بوردیو | جامعه شناسی شناختی | مشروعیت | Critical discourse analysis | Bourdieu | Cognitive sociolinguistics | Legitimacy
مقاله انگلیسی
3 Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency
حساب های عملکرد سازمان های غیر دولتی به عنوان فضاهای محاسباتی: حیوانات وحشی، ترمیم حیات وحش و آژانس استراتژیک-2021
Whereas corporations typically share a common primary objective of generating profits for their owners, non-governmental organisations (NGOs) principally pursue a panoply of various social and/or ecological objectives. Accordingly, an NGO’s performance in pursuit of its objectives can rarely be accounted for in straightforwardly comparable quantitative terms. How then can an NGO instead construct qualitative accounts of its performance that show how it makes a differ- ence in pursuit of its objectives? This paper examines qualitative accounts of performance against an objective to restore wildlife, which are included in the annual reports of a large conservation NGO. These accounts are conceptualised as being calculative spaces, configured by framing work being done within these accounts. Analysis of this framing work finds that these accounts identify a performance object (i.e. specific wild animal populations), establish relations that seemingly affect this performance object (i.e. threats to wild animal populations and actions to conserve these populations), and attribute the NGO with agency to make a difference to this performance object (i.e. as a strategic actor directing and co-ordinating wildlife restoration). Thus, this paper demonstrates that seeing quantitative and qualitative accounts of organisational performance in the same conceptual terms creates conditions of possibility for developing a fuller understanding of an organisation’s calculations of its own capacity to act upon society.
keywords: سازمان غیر دولتی | مسئوليت | کادر بندی | محاسبات | گفتمان | حفاظت | NGO | Accountability | Framing | Calculation | Discourse | Conservation
مقاله انگلیسی
4 A verb-frame frequency account of constraints on long-distance dependencies in English
یک حساب فرکانس فعل از محدودیت‌های وابستگی‌های فاصله‌ای طولانی در زبان انگلیسی-2021
Going back to Ross (1967) and Chomsky (1973), researchers have sought to understand what conditions permit long-distance dependencies in language, such as between the wh-word what and the verb bought in the sentence ‘What did John think that Mary bought?’. In the present work, we attempt to understand why changing the main verb in wh-questions affects the acceptability of long-distance dependencies out of embedded clauses. In particular, it has been claimed that factive and manner-of-speaking verbs block such dependencies (e.g., ‘What did John know/whisper that Mary bought?’), whereas verbs like think and believe allow them. Here we provide 3 acceptability judgment experiments of filler-gap constructions across embedded clauses to evaluate four types of accounts based on (1) discourse; (2) syntax; (3) semantics; and (4) our proposal related to verb-frame frequency. The patterns of acceptability are most simply explained by two factors: verb-frame frequency, such that de- pendencies with verbs that rarely take embedded clauses are less acceptable; and construction type, such that wh-questions and clefts are less acceptable than declaratives. We conclude that the low acceptability of filler-gap constructions formed by certain sentence complement verbs is due to infrequent linguistic exposure.
keywords: پردازش حکم | اثرات فرکانس | وابستگی های راه دور | جزایر نحوی | Sentence processing | Frequency effects | Long-distance dependencies | Syntactic islands
مقاله انگلیسی
5 مسائل حسابداری : بررسی مجدد ادعای جداسازی و رشد سبز واقعی در کشورهای اسکاندیناوی را دارد
سال انتشار: 2021 - تعداد صفحات فایل pdf انگلیسی: 9 - تعداد صفحات فایل doc فارسی: 31
مدرن‌سازی اکولوژیکی به شکل حمایت از مفهوم رشد سبز , گفتمان غالب در سیاست زیست‌محیطی در سطح جهانی باقی می‌ماند . با این حال , پرسش‌هایی از محدودیت‌های توسعه اقتصادی و رشد بر روی یک سیاره با منابع طبیعی محدود , حداقل از زمان 1970s در هسته گفتمان‌های محیطی بوده‌است . تلاش اخیر Stoknes و Rockstrom ( 2018 ) به دنبال متحد کردن مفاهیمی از محدودیت‌های اکولوژیک با مفهوم رشد سبز با پیشنهاد رشد سبز واقعی به عنوان نشان دادن موقعیت زمانی است که رشد مرزه‌ای سیاره‌ای را مد نظر قرار می‌دهد. با تمرکز بر روی خط سیر جدید در شدت انتشار گازهای گلخانه‌ای , آن‌ها کشورهای اسکاندیناوی از جمله دانمارک را به عنوان نمونه‌هایی از چنین رشد واقعی سبز برجسته می‌کنند . در این مقاله , ما نشان می‌دهیم که مفهوم‌سازی خاص رشد سبز واقعی و ادعاهای حاصل در مورد کشورهای اسکاندیناوی براساس مفروضات خاص , به طور خاص مربوط به چارچوب‌های حسابداری کربن سطح ملی و اندازه بقیه بودجه جهانی کربن است . با باز کردن این فرضیات برای تجزیه و تحلیل , جانبداری و ماهیت نادرست بالقوه مفهوم‌سازی را نشان می‌دهیم .
واژه های کاربردی: رشد سبز | حسابداری کربن | شاخص‌ها | اسکاندیناوی | پیشرفته سازی بوم‌شناسی | حاکمیت محیطی
مقاله ترجمه شده
6 The spring ‘stay at home’ coronavirus campaign communicated by pending accounts
اطلاع‌رسانی کمپین کروناویروس بهار «در خانه بمانیم» از طریق حساب‌های معلق-2021
The UK government instruction to stay at home exemplifies how governments do things by saying things in a crisis. The force of the government slogan was amplified by its intertextual circulation in wider public discourse to produce an alignment between the duty of government to protect citizens, the spiritual mission of the Church and the public information role of the press. By analysing the rhetorical and sequential structure of promotional discourse with recourse to speech act, narrative and routine theory, we show how its authors concurrently use cognitive and empathetic interpellations to induce subjectivation, configuring pending accounts which not only involve recipients in scripts for restoring order (if … then … programming constructions) but also implicate them in restorative storylines (just as there and then … so here and now … mimetic constructions). The result is to overlay on the official inducement new voices of hope, conditioned by participation in a collaborative community, naturalising compliance.
keywords: در انتظار حساب | تحریک به عمل | تفکر | پاندمی ویروس کرونا | عمل بیان | گفتمان تبلیغاتی | Pending account | Inducement to action | Interpellation | Coronavirus pandemic | Speech act | Promotional discourse
مقاله انگلیسی
7 Pre-university students square-root from squared things: A commognitive account of apparent conflicts within learners mathematical discourses
دانشجویان پیش دانشگاهی ریشه میدان از اشیا مربع شده: یک گزارش فراوانی از درگیری های ظاهری در گفتمان های ریاضی یادگیرندگان-2021
This study explores the grasp of square roots among eleven students in a remedial mathematics course, with a special focus on where the same student generated apparently conflicting re- sponses. Building on the commognitive framework, the analysis distinguished between routines that individual students consistently implemented in situations where roots “stood alone” and where they were incorporated in more compound exercises, where roots were extracted from square numbers and from squared radicands, where roots were applied to monomials and bi- nomials, and where parameters named with different letters were involved. Differences were found in routines’ degree of objectification, procedures, and tasks. These differences are explained with a theoretical account, suggesting that what may seem as a conflict within a stu- dent’s discourse could be a sensible difference of actions taken in situations that this student construed as different. The contribution of this study to the body of knowledge on teaching and learning of roots and to commognitive research is discussed.
keywords: جبر | درگیری ها | چارچوب یادگاری | نمایندگی و ریشه | آموزش ریاضیات تربیتی | Algebra | Conflicts | Commognitive framework | Exponential and roots | Tertiary mathematics education
مقاله انگلیسی
8 The validity of management accounting language games – A pragmatic constructive perspective
اعتبار بازی های زبان حسابداری مدیریت - یک دیدگاه سازنده عمل گرایانه-2021
To support the development of a pragmatic practice-based theory for management accounting, practice theory offers valuable avenues for understanding the development, role, and effects of tools and techniques used by practitioners. Scholars have identified communication as a critical dimension for analysis, as discourse can govern the production of knowledge and power structures. However, previous research has mainly focused on the role of actors within static environments; how actors justify their actions and goals, compared with other actors; and how they are aligned with or justify new practices relative to existing practices. The pragmatic constructivist framework that underpins this special issue builds on this research but recognises that previous research has paid little attention to how people—when interacting within a dynamic environment—develop and create new types of constructive causality. Importantly, the necessary conditions for people’s actions to construct what they intend to remain largely unexplored. Pragmatic constructivism is founded on the recognition that any theory of management accounting must include conceptual devices representing the notion of success, as well as techniques for evaluating the truth aptness of local practices of reality construction, such as those represented by managemen accounting. This special issue aims to theoretically and empirically explore the potential in management accounting for the measurement and governance of constructed causality. The central topic is the role of management accounting in supporting individual and collective actors to effectively construct causal chains that make organisations work. The three articles in this special issue adopt different approaches to combining the pragmatic constructivist framework with additional theoretical frameworks, as well as using different research methodologies. The papers’ findings point to the importance of co-authorship in the creation of functioning organisational practices, and suggest that this might be threatened by information technology. Co-authorship involves language games in the form of dialogical interaction between the accountants and other involved actors. This process develops a shared understanding anchored in a fusion of conceptual models that is tied to individual collaborators’ local practice.
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مقاله انگلیسی
9 Accounting matters: Revisiting claims of decoupling and genuine green growth in Nordic countries
مسائل حسابداری: بررسی مجدد ادعاهای جدایی و رشد سبز واقعی در کشورهای شمال اروپا-2021
Ecological modernisation in the form of support to the notion of green growth remains the dominant discourse in environmental policy globally. Still, questions of limits to economic expansion and growth on a planet with finite natural resources have been at the core of environmental discourses at least since the 1970s. A recent effort by Stoknes and Rockstr¨om (2018) seeks to unite notions of ecological limits with the concept of green growth by proposing genuine green growth as denoting a situation when growth respects planetary boundaries. Focusing on recent trajectories in emissions intensity, they highlight Nordic countries including Denmark as examples of such genuine green growth. In this article, we demonstrate that the specific conceptualization of genuine green growth and resulting claims about the Nordic countries rest on particular assumptions, specifically concerning national- level carbon accounting frameworks and the size of the remaining global carbon budget. By opening up these assumptions for analysis we illustrate the partiality and potentially misleading nature of the conceptualization of GGG.
keywords: رشد سبز | حسابداری کربن | شاخص ها | نوردیکس | مدرنیزاسیون زیست محیطی | حکومتداری محیط زیست | Green growth | Carbon accounting | Indicators | Nordics | Ecological modernisation | Environmental governance
مقاله انگلیسی
10 A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image
مسئله شکلات چسبنده: مدیریت تاثیر و حساب های متقابل در شکل دادن به تصویر شرکت-2021
Demand for chocolate is at an all-time high. However, producing chocolate comes with some sticky social, environmental and economic problems. This paper focuses on the issues of child labour, forced child labour and unsustainable farming practice within the chocolate industry, and specifically on the discourse about Nestlé’s Ivory Coast cocoa supply chain. We analyse corporate disclosures, related counter accounts and subsequent responses in new and old media as a dynamic communication process. A mobilising of Goffman’s (1959) dramaturgical metaphor of impression management contextualises each communication as a performance towards an audience. Behind the communications is Nestlé’s need to repair its legitimacy – because child labour and unsustainable farming exist in its cocoa supply chain – and the audience’s vested interests in their counter-performances. The Nestlé case offers substantive and nuanced insights into corporate disclosure and communication practices, how the Internet is changing the more unidirectional performances of the past, and how appreciation of counter accounts and subsequent responses to counter accounts contributes to theoretical understanding as well as provides insights into the plight of cocoa’s child labourers.
keywords: ارتباطات شرکت | افشای شرکت | پاسخ های حسابداری | مدیریت تصور | مشروعیت | Corporate communications | Corporate disclosure | Counter account responses | Impression management | Legitimacy
مقاله انگلیسی
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