Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialo...Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.展开更多
The existing dataset for visual dialog comprises multiple rounds of questions and a diverse range of image contents.However,it faces challenges in overcoming visual semantic limitations,particularly in obtaining suffi...The existing dataset for visual dialog comprises multiple rounds of questions and a diverse range of image contents.However,it faces challenges in overcoming visual semantic limitations,particularly in obtaining sufficient context from visual and textual aspects of images.This paper proposes a new visual dialog dataset called Diverse History-Dialog(DS-Dialog)to address the visual semantic limitations faced by the existing dataset.DS-Dialog groups relevant histories based on their respective Microsoft Common Objects in Context(MSCOCO)image categories and consolidates them for each image.Specifically,each MSCOCO image category consists of top relevant histories extracted based on their semantic relationships between the original image caption and historical context.These relevant histories are consolidated for each image,and DS-Dialog enhances the current dataset by adding new context-aware relevant history to provide more visual semantic context for each image.The new dataset is generated through several stages,including image semantic feature extraction,keyphrase extraction,relevant question extraction,and relevant history dialog generation.The DS-Dialog dataset contains about 2.6 million question-answer pairs,where 1.3 million pairs correspond to existing VisDial’s question-answer pairs,and the remaining 1.3 million pairs include a maximum of 5 image features for each VisDial image,with each image comprising 10-round relevant question-answer pairs.Moreover,a novel adaptive relevant history selection is proposed to resolve missing visual semantic information for each image.DS-Dialog is used to benchmark the performance of previous visual dialog models and achieves better performance than previous models.Specifically,the proposed DSDialog model achieves an 8% higher mean reciprocal rank(MRR),11% higher R@1%,6% higher R@5%,5% higher R@10%,and 8% higher normalized discounted cumulative gain(NDCG)compared to LF.DS-Dialog also achieves approximately 1 point improvement on R@k,mean,MRR,and NDCG compared to the original RVA,and 2 points improvement compared to LF andDualVD.These results demonstrates the importance of the relevant semantic historical context in enhancing the visual semantic relationship between textual and visual representations of the images and questions.展开更多
On August 24,Ren Hongbin,Chairman of the China Council for the Promotion of International Trade(CCPIT),presided over the Dialog with Foreign Business Associations and Foreign-invested Enterprises and listened carefull...On August 24,Ren Hongbin,Chairman of the China Council for the Promotion of International Trade(CCPIT),presided over the Dialog with Foreign Business Associations and Foreign-invested Enterprises and listened carefully to the business operations,problems and demands,as well as opinions and suggestions of foreign business associations and foreign-invested enterprises.The participants included 11 representatives from foreign business associations,such as the American Chamber of Commerce in the People’s Republic of China(AmCham China),the European Union Chamber of Commerce in China(EUCCC),the British Chamber of Commerce in China(BCCC),and the China-Italy Chamber of Commerce(CICC),and 16 representatives of foreign-invested enterprises,such as Bayer,Boehringer Ingelheim,Nestle,Starbucks,Cargill,Corning,Intel,Qualcomm,Pfizer,Air Liquide,P&G,MUFG,and SK China.Vice Chairman Zhang Shenfeng of the CCPIT also attended the Dialog.展开更多
The engagement of students is a recognised challenge for teachers.Technology offers some practical student engagement tools,and this paper examines the use of low-stakes online tests and immediate dialogic feedback to...The engagement of students is a recognised challenge for teachers.Technology offers some practical student engagement tools,and this paper examines the use of low-stakes online tests and immediate dialogic feedback to improve behavioural engagement.The academic exploration of low-stakes tests and dialogic feedback has been extensive,and they are credible teaching tools.In this study,we explore the learning benefit of their combination.Postgraduate engineering students’self-reported and learning analytics data shows conclusive evidence of improved behavioural engagement.We measured a 500%increase in the Learning Management System(LMS)page views on the days when we ran the low-stakes tests(each worth 2%of the marks for the subject)and engaged in immediate dialogic feedback.To interpret these results,we draw on theories of behavioural engagement,low-stakes tests,and feedback.We conclude that the combination of low-stakes tests and immediate feedback improves student behavioural engagement.展开更多
文摘Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.
文摘The existing dataset for visual dialog comprises multiple rounds of questions and a diverse range of image contents.However,it faces challenges in overcoming visual semantic limitations,particularly in obtaining sufficient context from visual and textual aspects of images.This paper proposes a new visual dialog dataset called Diverse History-Dialog(DS-Dialog)to address the visual semantic limitations faced by the existing dataset.DS-Dialog groups relevant histories based on their respective Microsoft Common Objects in Context(MSCOCO)image categories and consolidates them for each image.Specifically,each MSCOCO image category consists of top relevant histories extracted based on their semantic relationships between the original image caption and historical context.These relevant histories are consolidated for each image,and DS-Dialog enhances the current dataset by adding new context-aware relevant history to provide more visual semantic context for each image.The new dataset is generated through several stages,including image semantic feature extraction,keyphrase extraction,relevant question extraction,and relevant history dialog generation.The DS-Dialog dataset contains about 2.6 million question-answer pairs,where 1.3 million pairs correspond to existing VisDial’s question-answer pairs,and the remaining 1.3 million pairs include a maximum of 5 image features for each VisDial image,with each image comprising 10-round relevant question-answer pairs.Moreover,a novel adaptive relevant history selection is proposed to resolve missing visual semantic information for each image.DS-Dialog is used to benchmark the performance of previous visual dialog models and achieves better performance than previous models.Specifically,the proposed DSDialog model achieves an 8% higher mean reciprocal rank(MRR),11% higher R@1%,6% higher R@5%,5% higher R@10%,and 8% higher normalized discounted cumulative gain(NDCG)compared to LF.DS-Dialog also achieves approximately 1 point improvement on R@k,mean,MRR,and NDCG compared to the original RVA,and 2 points improvement compared to LF andDualVD.These results demonstrates the importance of the relevant semantic historical context in enhancing the visual semantic relationship between textual and visual representations of the images and questions.
文摘On August 24,Ren Hongbin,Chairman of the China Council for the Promotion of International Trade(CCPIT),presided over the Dialog with Foreign Business Associations and Foreign-invested Enterprises and listened carefully to the business operations,problems and demands,as well as opinions and suggestions of foreign business associations and foreign-invested enterprises.The participants included 11 representatives from foreign business associations,such as the American Chamber of Commerce in the People’s Republic of China(AmCham China),the European Union Chamber of Commerce in China(EUCCC),the British Chamber of Commerce in China(BCCC),and the China-Italy Chamber of Commerce(CICC),and 16 representatives of foreign-invested enterprises,such as Bayer,Boehringer Ingelheim,Nestle,Starbucks,Cargill,Corning,Intel,Qualcomm,Pfizer,Air Liquide,P&G,MUFG,and SK China.Vice Chairman Zhang Shenfeng of the CCPIT also attended the Dialog.
文摘The engagement of students is a recognised challenge for teachers.Technology offers some practical student engagement tools,and this paper examines the use of low-stakes online tests and immediate dialogic feedback to improve behavioural engagement.The academic exploration of low-stakes tests and dialogic feedback has been extensive,and they are credible teaching tools.In this study,we explore the learning benefit of their combination.Postgraduate engineering students’self-reported and learning analytics data shows conclusive evidence of improved behavioural engagement.We measured a 500%increase in the Learning Management System(LMS)page views on the days when we ran the low-stakes tests(each worth 2%of the marks for the subject)and engaged in immediate dialogic feedback.To interpret these results,we draw on theories of behavioural engagement,low-stakes tests,and feedback.We conclude that the combination of low-stakes tests and immediate feedback improves student behavioural engagement.