300 Sozialwissenschaften
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Taking a new perspective
(2016)
Network analysis has attracted significant attention when researching the phenomenon of transnational terrorism, particularly Al Qaeda. While many scholars have made valuable contributions to mapping Al Qaeda, several problems remain due to a lack of data and the omission of data provided by international organizations such as the UN. Thus, this article applies a social network analysis and subsequent mappings of the data gleaned from the Security Council's consolidated sanctions list, and asks what they can demonstrate about the structure and organizational characteristics of Al Qaeda. The study maps the Al Qaeda network on a large scale using a newly compiled data set. The analysis reveals that the Al Qaeda network consists of several hundred individual and group nodes connecting almost all over the globe. Several major nodes are crucial for the network structure, while simultaneously many other nodes only weakly and foremost regionally connect to the network. The article concludes that the findings tie in well to the latest research pointing to local and simultaneously global elements of Al Qaeda, and that the new data is a valuable source for further analyses, potentially in combination with other data.
Bildung ist eine der wichtigsten sozialen Fragen des 21. Jahrhunderts (Mayer 2000). Sie beschränkt sich nicht auf die allgemeine Schulbildung und formelle Berufsausbildung, sondern ebenso auf die Hochschulbildung (siehe den Beitrag von Müller und Pollak in diesem Band), berufliche Weiterbildung und das kontinuierliche selbstgesteuerte Lernen (siehe den Beitrag von Offerhaus, Leschke und Schömann).
Bildung als Privileg
(2016)
Im Anschluss an kontroverse Diskussionen über dauerhafte Bildungsungleichheiten stellt das vorliegende Buch detailliert aus sozialwissenschaftlicher Perspektive zentrale Ursachen für sozial ungleiche Bildungschancen in den Mittelpunkt der Betrachtung. Im vorliegenden Band werden daher aktueller Stand empirischer Bildungsforschung diskutiert und neue Analysen vorgelegt. Ziel ist es, in systematischer Weise soziale Mechanismen aufzuzeigen, die zur Entstehung und Reproduktion von Bildungsungleichheiten beitragen.
The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants.