企业社会资本会计探析

社会资本是当前众多学科的重点关注领域之一及重要理论分析工具,也是会计领域的新课题。从企业社会资本的角度,分析现行会计系统中社会资本的处理,指出其会计处理的不足,初步构建了企业社会资本会计框架。     

Toward an integrated Bayesian network approach to measurement error detection and correction

In this article, the quality of data produced by national statistical institutes and by governmental institutions is considered. In particular, the problem of measurement error is analyzed and an integrated Bayesian network decision support system based on non-parametric Bayesian networks is proposed for its detection and correction. Non-parametric Bayesian networks are graphical models expressing dependence structure via bivariate copulas associated to the edges of the graph. The network structure and the misreport probability are estimated using a validation sample. The Bayesian network model is proposed to decide: (i) which records have to be corrected; (ii) the kind and amount of correction to be adopted. The proposed correction procedure is applied to the Banca d’Italia Survey on Household Income and Wealth and, specifically, the bond amounts are analyzed. Finally, the sensitivity of the conditional distribution of the true value random variable given the observed one to different evidence configurations is studied.     

高维大数据基因网络中的社区发现——以NC方法为例

从大量基因中识别出致病基因是大数据下的一个十分重要的高维统计问题。基因间网络结构的存在使得对于致病基因的识别已从单个基因识别扩展到基因模块识别。从基因网络中挖掘出基因模块就是所谓的社区发现（或节点聚类）问题。绝大多数社区发现方法仅利用网络结构信息,而忽略节点本身的信息。Newman和Clauset于2016年提出了一个将二者有机结合的基于统计推断的社区发现方法（简称为NC方法）。本文以NC方法为案例,介绍统计方法在实际基因网络中的应用和取得的成果,并从统计学角度提出了改进措施。通过对NC方法的分析可以看出对于以基因网络为代表的非结构化数据,统计思想和原理在数据分析中仍然处于核心地位。而相应的统计方法则需要针对数据的特点及关心的问题进行相应的调整和优化。     

Making space for ‘the social’: connecting sociology and professional practices in urban lighting design

Lighting is increasingly recognized as a significant social intervention by both lighting professionals and academic social scientists. However, what counts as ‘the social’ is diverse and contested, with consequences for what kind of ‘social’ is performed or invented. Based on a long‐term research programme, we argue that collaboration between sociologists and lighting professionals requires negotiating discourses and practices of ‘the social’. This paper explores the quality and kinds of spaces made for ‘the social’ in professional practices and academic collaborations, focusing on two case studies of urban lighting that demonstrate how the space of ‘the social’ is constrained and impoverished by an institutionalized division between technical and aesthetic lighting. We consider the potential role of sociologists in making more productive spaces for ‘the social’ in urban design, as part of the central sociological task of ‘inventing the social’ (Marres, Guggenheim and Wilkie 2018) in the process of studying it.     

The Mediating Effect of Resilience Between Social Support for Exercise and Resident Satisfaction in Assisted Living

This study examined whether residents' level of resilience mediated the relationship between social support for exercise from staff and resident satisfaction in assisted living. This was a secondary data analysis using baseline data from a function-focused care intervention study including 171 residents from four assisted living facilities. Using structural equation modeling, we found that mood and social support for exercise from staff were the only variables associated with resilience. Mood, gender, cognition, and social support for exercise from staff directly influenced resident satisfaction and explained 31% of the variance in the model. Implications for future research and practice are discussed.     

Fostering social capital in an international multi-stakeholder issue network

Scholars have theorized that public relations contributes to societies and communities by bringing attention to pressing public issues and fostering social capital in civil society networks. However, the extant research has studied civil society networks of NGOs, donors, and the media in transitional countries. This study extends the public relations model of civil society in two ways. First, it broadens the scope to an international context. Second, it draws from the multi-stakeholder issue network perspective to conceptualize a civil society network as a space where stakeholders of an issue mix their interests as they collectively address a pressing public issue. The literature on international and multi-stakeholder networks suggest that the international scope and the mixing of interests across sectors may restrict the production of social capital. The results from the social network analysis suggests that the mixing of interests across sectoral and geopolitical boundaries did not restrict the production of social capital. Rather, the patterns of the relationships among those on the core and those on the periphery of the network restricted the production of social capital. Such finding demonstrates how public relations’ functions like relationship building can have profound influences on social capital and civil society networks. The implications for public relations theorizing and research are discussed.     

#BlackLivesMatter: Innovative Black Resistance

Since 2013, extrajudicial police killings of black people have captured the attention of U.S. and international media, substantially because of the work of leaders in the Black Lives Matter (#BLM) movement. #BLM is simultaneously a group of localized organizations and a broad online social movement. In this article, we examine the #BLM movement in detail, with particular emphasis on the following aspects of the movement: (1) its innovative organizational practices and social media use; (2) its accent on black perspectives (counterframing) of systemic racial oppression, heteronormativity, and capitalism; and (3) its broad emphasis on oppressed Americans, including black women and LGBTQ people. We also situate the #BLM movement within the surrounding system of racial oppression, including the historical role of racialized policing in maintaining social control of blacks. We detail the long tradition of black social movements, especially black feminist organizing, against systemic racial oppression. In doing so, we intend to contribute social movement theorizing that more fully considers powerful counterframed perspectives of black activists in U.S. social movements. Although the #BLM movement reflects black feminism and past civil rights movement struggles, it is a uniquely twenty‐first‐century social movement that uses new technologies for innovative social protest.     

Crafting social change: former global factory workers negotiating new identities in Sri Lanka’s villages

This article explores how former factory workers negotiate new identities in villages, as new brides, mothers and daughters-in-law, after 5–6 years of employment in an urban Free Trade Zone. I argue that their performances of self-discipline and disavowal of transgressive knowledges allow them to make use of the limited social, economic and political spaces available while gradually reshaping local understandings about the good daughter-in-law. Former workers’ strategic deployment of social conformity represents the foundation on which their entry into village social, economic, political spaces is based on. Although individual social conformity would conventionally be identified as everyday politics, I argue that former workers’ performance of self-discipline and social conformity is strategic and leads to changes in gender norms and village social hierarchies and thus represents a form of politics that is in between everyday and transformative politics – politics that creates conditions of possibility for social transformations.     

Does it get better? LGBTQ social work students and experiences with harmful discourse

Although the field of social work is grounded in social justice, the social work educational experience, including classrooms, may not live up to this value, especially for lesbian, gay, bisexual, transgender, and queer (LGBTQ) students. Using a qualitative phenomenological approach, this study examined the experiences of harmful discourse in social work classrooms for LGBTQ students. Findings indicate that students experienced being misgendered, tokenized, and erased through cis-/heteronormative language and classroom teachings. Although social work is guided by frameworks of social justice, microaggressions and discrimination may be vaguely glossed over, if addressed at all. This study highlights the gap between the values social work teaches and how social work education is delivered.