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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.
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.
Touring Katutura!
(2016)
Guided sightseeing tours of the former township of Katutura have been offered in Windhoek since the mid-1990s. City tourism in the Namibian capital had thus become, at quite an early point in time, part of the trend towards utilising poor urban areas for purposes of tourism – a trend that set in at the beginning of the same decade. Frequently referred to as “slum tourism” or “poverty tourism”, the phenomenon of guided tours around places of poverty has not only been causing some media sensation and much public outrage since its emergence; in the past few years, it has developed into a vital field of scientific research, too. “Global Slumming” provides the grounds for a rethinking of the relationship between poverty and tourism in world society.
This book is the outcome of a study project of the Institute of Geography at the School of Cultural Studies and Social Science of the University of Osnabrueck, Germany. It represents the first empirical case study on township tourism in Namibia. It focuses on four aspects:
1. Emergence, development and (market) structure of township tourism in Windhoek
2. Expectations/imaginations, representations as well as perceptions of the township and its inhabitants from the tourist’s perspective
3. Perception and assessment of township tourism from the residents’ perspective
4. Local economic effects and the poverty-alleviating impact of township tourism
The aim is to make an empirical contribution to the discussion around the tourism-poverty nexus and to an understanding of the global phenomenon of urban poverty tourism.
In Turkey, there is a shortage of studies on the prevalence of sexual aggression among young adults. The present study examined sexual aggression victimization and perpetration since the age of 15 in a convenience sample of N = 1,376 college students (886 women) from four public universities in Ankara, Turkey. Prevalence rates for different coercive strategies, victim-perpetrator constellations, and sexual acts were measured with a Turkish version of the Sexual Aggression and Victimization Scale (SAV-S). Overall, 77.6% of women and 65.5% of men reported at least one instance of sexual aggression victimization, and 28.9% of men and 14.2% of women reported at least one instance of sexual aggression perpetration. Prevalence rates of sexual aggression victimization and perpetration were highest for current or former partners, followed by acquaintances/friends and strangers. Alcohol was involved in a substantial proportion of the reported incidents. The findings are the first to provide systematic evidence on sexual aggression perpetration and victimization among college students in Turkey, including both women and men.
Since spring 2014 the relations between the EU and Russia are stuck in an Ice Age. From a Western point of view, especially the annexation of Crimea by Russia and the intervention in the conflict in Ukraine are responsible. The EU has frozen their relations to Russia and applied sanctions against it. Russia reacted in the same way. Can this vicious circle be broken without betraying the values of the EU? This book presents the analysis and ideas of social scientists from Germany, Poland and Russia. The reasons for this crisis are seen quite differently but all try to find a way out of the current confrontation.
While children acquire new words and simple sentence structures extremely fast and without much effort, the ability to process complex sentences develops rather late in life. Although the conjoint occurrence between brain-structural and brain-functional changes, the decrease of plasticity, and changes in cognitive abilities suggests a certain causality between these processes, concrete evidence for the relation between brain development, language processing, and language performance is rare. Therefore, the current dissertation investigates the tripartite relationship between behavior (in the form of language performance and cognitive maturation as prerequisite for language processing), brain structure (in the form of gray matter maturation), and brain function (in the form of brain activation evoked by complex sentence processing). Previous developmental studies indicate a missing increase of activation in accordance to sentence complexity (functional selectivity) in language-relevant brain areas in children. To determine the factors contributing to the functional development of language-relevant brain areas, different methodologies and data acquisition techniques were used to investigate the processing of center-embedded sentences in 5- and 6-year-old children, 7- and 8-year-old children, and adults. Behavioral results indicate that children between 5 and 8 years show difficulties in processing double embedded sentences and that their performance for these type of sentences is positively correlated with digit span. In 7- and 8-year-old children, it was found that especially the processing of long-distance relations between the initial phrase and its corresponding verb appears to be associated with the subject’s verbal working memory capacity. In contrast, children’s performance for double embedded sentences in the younger age group positively correlated with their performance in a standardized sentence comprehension test. This finding supports the hypothesis that processing difficulties in this age group may be mainly attributed to difficulties in processing case marking information. These findings are discussed with respect to current accounts of language and working memory development. A second study aimed at investigating the structural maturation of brain areas involved in sentence comprehension. To do this, whole-brain magnetic resonance images from 59 children between 5 and 8 years were collected and children’s gray matter was analyzed by using voxel-based morphometry. Children’s grammatical proficiency was assessed by a standardized sentence comprehension test. A confirmatory factory analysis corroborated a grammar-relevant and a verbal working memory-relevant factor underlying the measured performance. While children’s ability to assign thematic roles is positively correlated with gray matter probability (GMP) in the left inferior temporal gyrus and the left inferior frontal gyrus, verbal working memory-related performance is positively correlated with GMP in the left parietal operculum extending into the posterior superior temporal gyrus. These areas have been previously shown to be differentially engaged in adults’ complex sentence processing. Thus, the findings of the second study suggest a specific correspondence between children’s GMP in language-relevant brain regions and differential cognitive abilities which underlie complex sentence comprehension. In a third study, functional brain activity during the processing of center-embedded sentences was investigated in three different age groups (5–6 years, 7–8 years, and adults). Although all age groups engage a qualitatively comparable network of the left pars opercularis (PO), the left inferior parietal lobe extending into the posterior superior temporal gyrus (IPL/pSTG), the supplementary motor area (SMA) and the cerebellum, functional selectivity of these regions was only observable in adults. However, functional activation of the language-related regions (PO and IPL/pSTG) predicted sentence comprehension performance for all age groups. To solve the question of the complex interplay between different maturational factors, a fourth study analyzed the predictive power of gray matter probability, verbal working memory capacity, and behavioral differences in performance for simple and complex sentence for the functional selectivity of each activated region. These analyses revealed that the establishment of the adult-like functional selectivity for complex sentences is predicted by a reduction of the left PO’s gray matter probability across age groups while that of the IPL/pSTG is additionally predicted by verbal working memory capacity. Taken all findings together, the current thesis provides evidence that both structural brain maturation and verbal working memory expansion provide the basis for the emergence of functional selectivity in language-related brain regions leading to more efficient sentence processing during development.