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This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
"Materiality has reappeared as a highly contested topic in recent art. Modernist criticism tended to privilege form over matter--considering material as the essentialized basis of medium specificity--and technically based approaches in art history reinforced connoisseurship through the science of artistic materials. But in order to engage critically with the meaning, for example, of hair in David Hammons's installations, milk in the work of Dieter Roth, or latex in the sculptures of Eva Hesse, we need a very different set of methodological tools. This anthology focuses on the moments when materials become willful actors and agents within artistic processes, entangling their audience in a web of connections. It investigates the role of materiality in art that attempts to expand notions of time, space, process, or participation. And it looks at the ways in which materials obstruct, disrupt, or interfere with social norms, emerging as impure formations and messy, unstable substances. It reexamines the notion of "dematerialization"; addresses materialist critiques of artistic production; surveys relationships between matter and bodies, from the hierarchies of gender to the abject and phobic; explores the vitality of substances; and addresses the concepts of intermateriality and transmateriality emerging in the hybrid zones of digital experimentation." -- Publisher's description.
Author : Daniel Miller Publisher : Duke University Press Page : 303 pages File Size : 26,56 MB Release : 2005-07-18 Category : Social Science ISBN : 0822386712
Throughout history and across social and cultural contexts, most systems of belief—whether religious or secular—have ascribed wisdom to those who see reality as that which transcends the merely material. Yet, as the studies collected here show, the immaterial is not easily separated from the material. Humans are defined, to an extraordinary degree, by their expressions of immaterial ideals through material forms. The essays in Materiality explore varied manifestations of materiality from ancient times to the present. In assessing the fundamental role of materiality in shaping humanity, they signal the need to decenter the social within social anthropology in order to make room for the material. Considering topics as diverse as theology, technology, finance, and art, the contributors—most of whom are anthropologists—examine the many different ways in which materiality has been understood and the consequences of these differences. Their case studies show that the latest forms of financial trading instruments can be compared with the oldest ideals of ancient Egypt, that the promise of software can be compared with an age-old desire for an unmediated relationship to divinity. Whether focusing on the theology of Islamic banking, Australian Aboriginal art, derivatives trading in Japan, or textiles that respond directly to their environment, each essay adds depth and nuance to the project that Materiality advances: a profound acknowledgment and rethinking of one of the basic properties of being human. Contributors. Matthew Engelke, Webb Keane, Susanne Küchler, Bill Maurer, Lynn Meskell, Daniel Miller, Hirokazu Miyazaki, Fred Myers, Christopher Pinney, Michael Rowlands, Nigel Thrift
The accountant is responsible for many activities, which may require years of training and experience to fully comprehend. The Accountants' Guidebook provides a practical knowledge of how to complete many accounting tasks, while also imparting an understanding of the more critical accounting standards. The book is intended to accelerate the learning curve of the professional accountant. Topics covered include accounting procedures, GAAP for common transactions, closing the books, producing financial statements and other reports, collection tactics, payroll management, budgeting, and much more.
A comprehensive guide to GAAS for 2020, covering critical auditing standards, practices, and procedures Over the last few years, the AICPA has clarified all its professional standards, raising challenges for the accounting professional to stay current and in compliance. This edition will give auditors and accountants the knowledge and understanding they will need to competently perform and successfully complete their engagements. With this valuable resource, readers will have a comprehensive guide to the latest professional standards, practices, and procedures. The Wiley Practitioner's Guide to GAAS 2020 provides an analysis of all SASs, SSAEs, SSARSs, and Interpretations. This one book provides all the most recent revisions to the standards, explaining them in a clear way that’s designed for greater understanding. Whenever standards are changed, professionals need guidance on conducting engagements efficiently and effectively. This guide to GAAS and other professional standards provides helpful, systematic direction that saves auditors and accountants time and supports them in their jobs. Readers will have a comprehensive view of moving through the process of auditing, reviewing, compiling, and preparing financial statements and performing attestation services. In addition to explanations, readers will get a detailed discussion of current issues and gain the benefits of practice notes, illustrations, checklists, and questionnaires to reference. Practitioners will find: Organization based on the way auditors use the Statements on Auditing Standards, ensuring efficiency and ease of navigation Comprehensive guidance through the auditing process Explanations of all attestation standards Updates and interpretations of Statements on Standards for Accounting and Review Services The Wiley Practitioner's Guide to GAAS 2020 is a fully updated resource for completing audit, attestation, review, compilation, and preparation engagements successfully.
Author : Giuliana Bruno Publisher : University of Chicago Press Page : 292 pages File Size : 46,77 MB Release : 2014-06-09 Category : Art ISBN : 022611483X
What is the place of materiality—the expression or condition of physical substance—in our visual age of rapidly changing materials and media? How is it fashioned in the arts or manifested in virtual forms? In Surface, cultural critic and theorist Giuliana Bruno deftly explores these questions, seeking to understand materiality in the contemporary world. Arguing that materiality is not a question of the materials themselves but rather the substance of material relations, Bruno investigates the space of those relations, examining how they appear on the surface of different media—on film and video screens, in gallery installations, or on the skins of buildings and people. The object of visual studies, she contends, goes well beyond the image and engages the surface as a place of contact between people and art objects. As Bruno threads through these surface encounters, she unveils the fabrics of the visual—the textural qualities of works of art, whether manifested on canvas, wall, or screen. Illuminating the modern surface condition, she notes how façades are becoming virtual screens and the art of projection is reinvented on gallery walls. She traverses the light spaces of artists Robert Irwin, James Turrell, Tacita Dean, and Anthony McCall; touches on the textured surfaces of Isaac Julien’s and Wong Kar-wai’s filmic screens; and travels across the surface materiality in the architectural practices of Diller Scofidio + Renfro and Herzog & de Meuron to the art of Doris Salcedo and Rachel Whiteread, where the surface tension of media becomes concrete. In performing these critical operations on the surface, she articulates it as a site in which different forms of mediation, memory, and transformation can take place. Surveying object relations across art, architecture, fashion, design, film, and new media, Surface is a magisterial account of contemporary visual culture.
This volume explores the significance of the physical materials and contexts of inscribed texts in Greek and Roman antiquity and their performative roles in ancient society from an anthropological and historical perspective (7th century B.C.E. to 4th century C.E.).
A collection of original articles that explore social aspects of the phenomenon of icon. Having experienced the benefits and realized the limitations of so called 'linguistic turn', sociology has recently acknowledged a need to further expand its horizons.