1,227 research outputs found

    Il mondo è finito e noi invece no. Antologia di poesia bielorussa del XXI secolo.

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    All’interno gli audio dei testi poetici in lingua originale, recitati dagli autori e dalle autrici. Poesia bielorussa contemporanea: un mondo variegato ma quasi del tutto sconosciuto, che arriva per la prima volta in Italia in forma di antologia. Quaranta autori e autrici, oltre cento poesie che coprono l’arco temporale dal 2000 al 2024 e rappresentano una prima ricognizione nel territorio poetico bielorusso di oggi. Liriche diverse per stile, tematiche e persino lingua e alfabeto: qui si trovano poesie in bielorusso e russo, oltre a due testi in yiddish e tre in ucraino, testimonianza di un plurilinguismo multiforme, ereditato dal passato e di cui il libro vuole conservare una traccia importante. Saltata agli onori della cronaca dopo le proteste del 2020, la Belarus è una terra segnata da conflitto, repressione e ingiustizia civile, ma è anche un Paese straordinariamente ricco di storia, paesaggi culturali e naturali, racconti in bilico tra mito e religione, realtà oniriche e quotidiana brutalità. Le voci incluse nel libro raccontano di identità ibride, dilemmi esistenziali, amori per luoghi e persone, ferite insanabili, futuri da immaginare e molto altro, e lo fanno attraverso linguaggi contaminati, permeabili a giochi ed esperimenti fonetici oppure ancorandosi a modelli classici. I testi si offrono a traiettorie trasversali che attraversano le generazioni e le storie individuali, tutte raccolte in un coro tragico e sublime che – in silenzio o a gran voce – ripete: “il mondo è finito e noi invece no”. Primo volume della collana “ConTesto: Voci dall’Est”

    Exploring Complexity in Accounting: Aesthetics, Design and Space

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    This thesis explores the notion of complexity as related to accounting by relying upon aesthetic modes of inquiry. Prior studies have presented a variety of approaches to complexity in accounting, rendering the literature rich but puzzled. A number of scholars have explored the role of accounting in managing the complexity arising from the multiple overlapping and conflicting logics that come across the organization. Further studies have explored complexity as a feature of accounting and reporting design, which can obfuscate performance or reveal corporate aspirations. We argue that aesthetic approaches to ‘accounting for complexity’ and ‘complexity in accounting’ can reconcile the diverse findings, while providing innovative venues for research. The first chapter of this thesis aims to provide a critical review of prior studies on complexity in accounting and to systematize the diverse findings that these studies have offered, while outlining patterns for further accounting research on complexity. In the second chapter, we explore aesthetic complexity in the design of corporate reports by adopting a Baroque interpretive lens. The Baroque is known as the art of complexity, bold ornamentation, juxtaposition, as well as the grotesque, extravagance, flamboyance, and illusion. We draw on the experience of Plectra, a large European bank operating in more than 15 countries, to analyze the aesthetic features of its Integrated Report. We rely upon an ‘aesthetic inquiry’ into accounting to explore the emotional responses of the designers of the Integrated Report (i.e. the sustainability managers within Plectra), as they engage with the aesthetic features of the report in the attempt to represent ‘sustainable value’. This chapter demonstrates that aesthetic complexity in reporting design engages with the subjective/emotional sphere of its designers inside the organization, as they attempt to fill the conceptual ‘voids’ left in the meaning of ‘sustainable value’ and celebrate it. This attempt leads to an ongoing search for innovation in reporting design, while perpetuating the illusion of avoiding the void. We show that complexity in reporting design may provide its designers with a means for celebration, heroism, illusion, and consolation, while reassuring them from the horror vacui, i.e. the fear for ‘sustainable value’ to remain empty, and for sustainability managers to ‘disappear’. The third chapter explores the role of accounting in the management of complexity, as complexity is socially and spatially produced, and as it is augmented by aesthetic and transcendent aspects. By drawing upon archival sources concerning the project of construction of the baroque altar of St. Ignatius (1695 - 1699) in the Church of Gesù in Rome, Italy, we demonstrate how accounting provided a means for avoiding the lived space to jeopardize the conceived space of the project thereby enabling transcendent and aesthetic aspects to engage with other logics in the making of the altar. Such engagement ‘took on body’ in the altar, allowing a complex bundle of power and ideology to ‘materialize’

    Towards a future-oriented accountability:Accounting for the future through Earth Observation data

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    Purpose: This paper follows the call for more future-oriented practices within organisations, particularly in relation to how they respond to growing concerns about Earth’s sustainability and life on the Planet. This study aims to explore how the data produced by major scientific projects in the Space sector can support future-oriented accountability practices by enabling both a projection and an imagination of a more or less distant future, thereby feeding into accountability practices. Design/methodology/approach: We rely upon a multiple interpretative case study analysis and interview-based data from three main organisations in the Earth Observation (EO) value chain: an International Space Company, a Research Centre of Energy Transition, and a European Private Equity Firm. Findings: We find that future-oriented accountability practices can be fed by a creative assemblage of scientific data provided by Space sector’s programmes with different sources of knowledge and information. These data are embedded into a broader accountability system, connecting different actors through a ‘value chain’: from the data providers, gathering data from Space, to the primary users, working on data modelling and analysis, to the end users, such as local authorities, public and private organisations. The predictive data and expertise exchanged throughout the value chain feed into future-oriented accountability efforts across different time-space contexts, as a projected and imagined, more or less distant, future informs the actions and accounts in the present.Originality: This research extends the literature on the time dimension of accountability. We show how a creative assemblage of scientific data with different sources of knowledge and information - such as those provided by Space sector’s programmes and EO data - enable organisations to both project the present into (a more or less distant) future and imagine this future differently while taking responsibility, and accounting for, what could be done and desired in response to it. We also contribute to the limited literature on accountability in the Space sector by examining the intricate accountability dynamics underpinning the relationships among the different actors in the EO data value chain.<br/

    Accounting for the ‘transcendent self’:spirituality, narcissism, testimony, and gift

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    Purpose: The paper explores the process of construction of the “accountable self”, particularly as this process engages with the spirituality of the self. This study examines the “space of accountability” within which the accountable self constructs itself as such and investigates how different accounts of the self are drawn upon in the making of this space, both defining and transcending it.Design/methodology/approach: The paper relies upon archival material concerning accounting and accountability practices about the project for building the altar of St. Ignatius in the Church of Gesù, Rome, Italy (1691–1706). This study examines calculative and narrative accounts about the project from the perspective of the superintendent, who was the sole person accountable for the building works.Findings: Whereas calculative accounts enabled the self to account for actions within the specific space of accountability of the project, narrative accounts opened up this space, providing for a testimony of actions and a gift of accountability towards future indefinite others. This process was prompted by the spirituality of the self and the narcissistic gratification of fulfilling this spirituality.Originality: The paper adds to the literature on the accountable self and to theological perspectives into accountability. This study suggests exploring how different accounts of the self engage with each other through testimony, gift, narcissism and spirituality in the construction of the accountable self, providing for a “transcendent” space of accountability. This research also adds to studies on narrative accounts by showing that they are drawn upon alongside calculative accounts in the construction of the transcendent, accountable self

    Enacting governance at the local level through management control systems:the case of a multinational energy company

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    Purpose: This paper draws on the case of a multinational energy company to explore the role played by Management Control Systems (MCSs) in enacting governance policies at the local (subsidiary) level.Design/methodology/approach: This research mobilizes the literature on governmentality to interpret MCSs as technologies of government that can be drawn upon to translate governance policies into practice. In particular, the authors discuss this process by interpreting ‘governance’ as an epistemic object, that is an object that generates knowledge because of its inherent incompleteness and abstract nature. Findings: The paper shows how MCSs act as technical objects insofar they attract, bind and engage local subsidiary managers in the generation of knowledge about governance policies (i.e. the epistemic object) set at the global level, thereby enacting these policies locally.Practical implications: The findings have practical implications by showing how subsidiary managers engage with MCSs in order to translate and implement broader governance policies in their daily activities.Originality/value: This research contributes to the accounting literature on governmentality by showing the role of MCSs as technologies that enact governance at the local level through the process of knowledge generation that these technologies enable. Such knowledge is triggered by the engagement between different participating subjects, attracted by MCSs in the attempt to define governance in practice.<br/

    Managing and measuring social impact through integrated thinking and reporting

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    Contemporary organizations face the critical need to identify valuable accounting and reporting practices that represent and communicate their impacts on the environment and on society. However, no widely accepted scientific approach to impact measurement exists, and the relationship between organizational impacts and the resources (capitals) used throughout the value creation process is unclear. This chapter illustrates the design of an impact assessment tool in a public organization. The chapter draws upon the experience of a European university to show the potential of combining Integrated Thinking and Reporting with two widely used impact assessment tools (the Social Return on Investment and the Total Impact Measurement Model) to better understand and assess organizations’ impacts according to the different capitals exploited to create value for stakeholders

    Development of a bench-top device for parallel climate-controlled recordings of neuronal cultures activity with microelectrode arrays

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    Two binding requirements for in vitro studies on long-term neuronal networks dynamics are (i) finely controlled environmental conditions to keep neuronal cultures viable and provide reliable data for more than a few hours and (ii) parallel operation on multiple neuronal cultures to shorten experimental time scales and enhance data reproducibility. In order to fulfill these needs with a Microelectrode Arrays (MEA)-based system, we designed a stand-alone device that permits to uninterruptedly monitor neuronal cultures activity over long periods, overcoming drawbacks of existing MEA platforms. We integrated in a single device: (i) a closed chamber housing four MEAs equipped with access for chemical manipulations, (ii) environmental control systems and embedded sensors to reproduce and remotely monitor the standard in vitro culture environment on the lab bench (i.e. in terms of temperature, air CO2 and relative humidity), and (iii) a modular MEA interface analog front-end for reliable and parallel recordings. The system has been proven to assure environmental conditions stable, physiological and homogeneos across different cultures. Prolonged recordings (up to 10 days) of spontaneous and pharmacologically stimulated neuronal culture activity have not shown signs of rundown thanks to the environmental stability and have not required to withdraw the cells from the chamber for culture medium manipulations. This system represents an effective MEA-based solution to elucidate neuronal network phenomena with slow dynamics, such as long-term plasticity, effects of chronic pharmacological stimulations or late-onset pathological mechanisms. Biotechnol. Bioeng. 2015;9999: 1-11. © 2015 Wiley Periodicals, Inc

    Giulia Veronica Varisco

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    The headword explains the biography and the contribution of the author Giulia Varisco to the children's literatur

    Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices

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    This paper explores the craft of visual accounts in corporate reporting practices through an arts-inspired perspective. We research the subtle mechanisms underpinning the craft of visual accounts since their preparation phase, as these accounts engage with the emotional sphere of their preparers, including the fear and the power struggles surrounding the preparers’ role within the organization. We rely upon an artistic line of inquiry based on baroque art to unpack the voids and absences underpinning accounting visualizations. By drawing on this lens, we examine the case of a large European bank where we investigate the craft of visual accounts in corporate reports from the perspective of the preparers of these accounts. We extend prior studies on the visual and emotional dimensions of accounting by showing that the craft of visual accounts evolves as the preparers of these accounts experience voids in the meanings that they attempt to represent and the fear of being excluded from their role. We also demonstrate that the mixed emotions of fear and self-celebration, illusion and disillusion experienced by the preparers of accounting visualizations may follow intra-organizational power struggles in between the different organizational roles involved in corporate reporting. In so doing, we reveal how the philosophical underpinnings of artistic movements, such as baroque art, can be drawn upon to critically delve into the power of voids and absences in accounting visualizations
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