Suchergebnisse

Der Weg zum «Convivium» -- Kosmologie und Empirie -- Zur Grundvorstellung der Quantenmechanik -- Die Farbe als Gleichnis der Welt -- Nachthimmelstrahlung und Einstein-Friedmansche Kosmologie -- Singuläre Potentiale und Bornsche Näherung -- Gibt es die Materie? -- Das Archytas-Argument und die kosmologische Bestimmung des «Außerkosmischen» -- Ptolemaios und Kepler -- Astronomische Beobachtungen und kosmologische Modelle -- Singularities in General Relativity -- Die Vorstellung des Chaos in der Musik -- Heuristische Betrachtungen im Umkreis des Machschen Prinzips -- Rückerinnerung.

El paso entre los encuentros convivales romanos antiguos y los tardíos estuvo condicionado por complejos cambios políticos que afectaron a la romanitas en su conjunto. El estudio de la evolución de algunos de los más significativos espectáculos convivales —el aumento del lujo convival imperial y del número de los invitados que compartían el banquete— demuestra el significado político adquirido por dichos encuentros, sobre todo en la Antigüedad Tardía, mientras que en época republicana los convivia eran destinados a una funcion social de amicitia que tenía objetivos fundamentalmente éticos y morales.The passage from ancient Roman convivial meetings to late antique ones was conditioned by complex political changes that affected the whole romanitas. The study of the evolution of some of the most important convivial entertainments —the increase of the convivial luxury and the number of guests that enjoyed it— shows the political meaning assumed by such meetings, mainly in the Late Antiquity, while, on the other hand, in the Republican Age the convivia had a social and amicitia function with fundamentally ethical and moral purposes.

AbstractThis note offers two short comments on Kai Lyu's paper published by

Abstract
For Nohora Garcia's monograph, Understanding Mattessich and Ijiri: A Study of Accounting Thought, as well as the practice of Accounting, Economics, and Law: A Convivium (CONVIVIUM) to organize a book-critics' panels at the SASE annual meetings, are welcome developments for accounting scholarship. Fortunately, interest in exploring the history of accounting remains strong in many parts of the world. Garcia's analysis of Mattessich and Ijiri's thought is a unique and deep intellectual contribution to accounting. I hope that it will help bring more scholarly attention to the history of accounting thought.

Abstract
Ohlson (2023. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium) draws on his experience in empirical accounting seminars to identify five "elephants in the room". I interpret each of these elephants as either a variant or a symptom of p-hacking. I provide evidence of the prevalence of p-hacking in accounting research that complements the observations made by Ohlson (2023. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium). In this paper, I identify a number of steps that could be taken to reduce p-hacking in accounting research. I conjecture that facilitating and encouraging replication alone could have profound effects on the quality and quantity of empirical accounting research.

Abstract
This an apologia to Williams, P. F. (2022). The decline of substance over form in accounting: A problematic dichotomy. Accounting, Economics, and Law: A Convivium critique of Fischer, D., Ellman, O., & Schochet, S. (2021). The decline of substance over form in accounting. Accounting, Economics, and Law: A Convivium, 20190052 article about the decline of substance over form in accounting. The concept of "substance over form" has traditionally been a guiding principle for practicing accountants. In recent years, FASB has taken away the prerogative from individual practitioners to organically evolved GAAP. In the pre-FASB era, GAAP was indeed a bottom-up generally-accepted framework. Nowadays, FASB appropriates to itself the privilege to decide when form conforms with economic substance and when form should be bent to correspond to accounting theory.

Abstract
This article is the transcript of a speech given at the international workshop on "Which accounting regulation for Europe's economy and society?" held at the European Parliament, Strasbourg, on May 20, 2015. This speech is based on the work summarised in "Schwarz et al., 2015. 'Why accounting matters: A central bank perspective'. Accounting, Economics and Law: A Convivium.".