title: Inferential tests and modelling of functional trait convergence along environmental gradients

authors: Joshi, Chaitanya

subjects: Bayes factors

abstract: The motivation for this paper comes from a recent study which indicated that the influence of environmental filtering should increase with decreasing soil fertility, based on the premise that individuals will employ a resource-retentive strategy in a less productive ecosystem. Mean annual temperature (MAT) is one indicator of the productivity of the ecosystem. We aim to build a more accurate model of environmental filter and want to statistically test whether the environmental filter is stronger when the MAT is lower compared to when it is higher. Our findings throw an interesting insight into how the trait variability changes as a function of MAT and how it could be better modelled.

text: Inferential tests and modelling of functional trait convergence along environmental gradients The motivation for this paper comes from a recent study which indicated that the influence of environmental filtering should increase with decreasing soil fertility, based on the premise that individuals will employ a resource-retentive strategy in a less productive ecosystem. Mean annual temperature (MAT) is one indicator of the productivity of the ecosystem. We aim to build a more accurate model of environmental filter and want to statistically test whether the environmental filter is stronger when the MAT is lower compared to when it is higher. Our findings throw an interesting insight into how the trait variability changes as a function of MAT and how it could be better modelled.

year: 2013

title: Does accounting construct the identity of firms as purely self-interested or as socially responsible?

authors: Lawrence, Stewart R.

subjects: corporate governance

abstract: Purpose – The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader activities. This paper aims to explain and illustrate that there are groups of firms that engage in socially responsible activities, yet their accounting systems still assume autopoietic behavior. Accounting should resonate with social expectations, but at present it does not.

Design/methodology/approach – Literature concerning theories of biological autopoiesis and social equivalents are reviewed. They are related to accounting practices, and to concepts of open and closed systems. The theories are related to survey results of socially responsible activities practiced by firms. National surveys undertaken in New Zealand at three-year intervals are the basis of the empirical content of the paper.

Findings – There is evidence that firms behave socially and environmentally responsibly. Yet accounting practice does not encourage such behaviour. Accounting practice has to be able to construct the identity of the accountable entity so that it pursues more than its own self-interest, and resonate with societal expectations.

Research limitations/implications – The paper is unconventional. It challenges extant practice. Its theoretical content may not appeal to many traditional accountants.

Originality/value – The theory and empirics are original. The theory of autopoiesis is illustrated through survey evidence of business practices.

text: Does accounting construct the identity of firms as purely self-interested or as socially responsible? Purpose – The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader activities. This paper aims to explain and illustrate that there are groups of firms that engage in socially responsible activities, yet their accounting systems still assume autopoietic behavior. Accounting should resonate with social expectations, but at present it does not.

Design/methodology/approach – Literature concerning theories of biological autopoiesis and social equivalents are reviewed. They are related to accounting practices, and to concepts of open and closed systems. The theories are related to survey results of socially responsible activities practiced by firms. National surveys undertaken in New Zealand at three-year intervals are the basis of the empirical content of the paper.

Findings – There is evidence that firms behave socially and environmentally responsibly. Yet accounting practice does not encourage such behaviour. Accounting practice has to be able to construct the identity of the accountable entity so that it pursues more than its own self-interest, and resonate with societal expectations.

Research limitations/implications – The paper is unconventional. It challenges extant practice. Its theoretical content may not appeal to many traditional accountants.

Originality/value – The theory and empirics are original. The theory of autopoiesis is illustrated through survey evidence of business practices.

year: 2013

title: The social meaning potential of loanwords: Empirical explorations of lexical borrowing as expression of (social) identity

authors: Zenner, Eline

abstract: The use of loanwords is not merely a lexical act (filling a lexical gap in a given language, or using a shorter word in place of a longer expression) but also a socially meaningful one – a contextual expression of self, social identity and language regard. Recent lexical borrowing research has drawn attention to this social meaning potential of loanwords. What motivates language users to select a borrowed form over a receptor language equivalent, what is the (perceived) social meaning of this choice and how can we empirically address these questions? This special issue seeks to bring into debate the interface between speakers (the social dimension) and language (the linguistic dimension) with regard to lexical borrowing, and to probe how language regard and speaker identity influence and explain the use of loanwords. In a bid to better understand this complex interface, the special issue includes papers that explore a range of empirical methodologies drawn from different subfields of (socio)linguistics and closely related scientific domains (linguistic anthropology, conversation analysis, corpus linguistics, social psychology and psycholinguistics) and documents a variety of contact situations: English loans into French and Finnish, Māori loanwords into New Zealand English, German loans into Dutch. Together, the different perspectives presented in this issue help advance our understanding of the relationship between lexical change on the one hand, and language regard and (social) identity on the other hand.

text: The social meaning potential of loanwords: Empirical explorations of lexical borrowing as expression of (social) identity The use of loanwords is not merely a lexical act (filling a lexical gap in a given language, or using a shorter word in place of a longer expression) but also a socially meaningful one – a contextual expression of self, social identity and language regard. Recent lexical borrowing research has drawn attention to this social meaning potential of loanwords. What motivates language users to select a borrowed form over a receptor language equivalent, what is the (perceived) social meaning of this choice and how can we empirically address these questions? This special issue seeks to bring into debate the interface between speakers (the social dimension) and language (the linguistic dimension) with regard to lexical borrowing, and to probe how language regard and speaker identity influence and explain the use of loanwords. In a bid to better understand this complex interface, the special issue includes papers that explore a range of empirical methodologies drawn from different subfields of (socio)linguistics and closely related scientific domains (linguistic anthropology, conversation analysis, corpus linguistics, social psychology and psycholinguistics) and documents a variety of contact situations: English loans into French and Finnish, Māori loanwords into New Zealand English, German loans into Dutch. Together, the different perspectives presented in this issue help advance our understanding of the relationship between lexical change on the one hand, and language regard and (social) identity on the other hand.

year: 2019