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Abstract
In 2010, the U.S. accounting rulemaker (FASB) updated its longstanding constitution to eliminate "reliability" as a fundamental accounting property. FASB argued that "reliability" was misunderstood in practice and that this amendment clarified its original intent. Drawing on primary archival resources and field interviews with regulators, I provide evidence that the change also sought to legitimize the rise of fair-value accounting. By eliminating the need for accounting to be "reliable," the change attempted to neutralize concerns about the subjectivity in fair-value estimates. Such subjectivity can facilitate accounting manipulation, and some fair-value rules can be attributed to lobbying by managers who stand to benefit. The change illustrates "conceptual veiling," wherein regulators, seeking to diffuse criticism, including suspicions of capture, manufacture costly conceptual narratives for justifying their actions.

This paper addresses an enduring puzzle in fathering research: Why are care and breadwinning largely configured as binary oppositions rather than as relational and intra-acting concepts and practices, as is often the case in research on mothering? Guided by Margaret Somers&rsquo ; historical sociology of concept formation, I conduct a Foucauldian-inspired genealogy of the concept of &ldquo ; father involvement&rdquo ; as a cultural and historical object embedded in specific histories, conceptual networks, and social and conceptual narratives. With the aim of un-thinking and re-thinking conceptual possibilities that might expand knowledges about fathering, care, and breadwinning, I look to researchers in other sites who have drawn attention to the relationalities of care and earning. Specifically, I explore two conceptual pathways: First the concept of &ldquo ; material indirect care&rdquo ; from fatherhood research pioneer Joseph Pleck, which envisages breadwinning as connected to care, and, in some contexts, as a form of care ; and second, the concept of &ldquo ; provisioning&rdquo ; from the work of feminist economists, which highlights broad, interwoven patterns of care work and paid work. I argue that an approach to concepts that connect or entangle caring and breadwinning recognizes that people are care providers, care receivers, financial providers, and financial receivers in varied and multiple ways across time. This move is underpinned by, and can shift, our understandings of human subjectivity as relational and intra-dependent, with inevitable periods of dependency and vulnerability across the life course. Such a view also acknowledges the critical role of resources, services, and policies for supporting and sustaining the provisioning and caring activities of all parents, including fathers. Finally, I note the theoretical and political risks of this conceptual exercise, and the need for caution when making an argument about fathers&rsquo ; breadwinning and caregiving entanglements.

This paper addresses an enduring puzzle in fathering research: Why are care and breadwinning largely configured as binary oppositions rather than as relational and intra-acting concepts and practices, as is often the case in research on mothering? Guided by Margaret Somers' historical sociology of concept formation, I conduct a Foucauldian-inspired genealogy of the concept of "father involvement" as a cultural and historical object embedded in specific histories, conceptual networks, and social and conceptual narratives. With the aim of un-thinking and re-thinking conceptual possibilities that might expand knowledges about fathering, care, and breadwinning, I look to researchers in other sites who have drawn attention to the relationalities of care and earning. Specifically, I explore two conceptual pathways: First the concept of "material indirect care", from fatherhood research pioneer Joseph Pleck, which envisages breadwinning as connected to care, and, in some contexts, as a form of care; and second, the concept of "provisioning" from the work of feminist economists, which highlights broad, interwoven patterns of care work and paid work. I argue that an approach to concepts that connect or entangle caring and breadwinning recognizes that people are care providers, care receivers, financial providers, and financial receivers in varied and multiple ways across time. This move is underpinned by, and can shift, our understandings of human subjectivity as relational and intra-dependent, with inevitable periods of dependency and vulnerability across the life course. Such a view also acknowledges the critical role of resources, services, and policies for supporting and sustaining the provisioning and caring activities of all parents, including fathers. Finally, I note the theoretical and political risks of this conceptual exercise, and the need for caution when making an argument about fathers' breadwinning and caregiving entanglements.

Abstract
Karthik Ramanna's article titled "unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism" provides a critical insight into how Fair Value Accounting (FVA) was incorporated into the conceptual framework for general purpose financial reporting. Karthik reveals that the installation of FVA into the FASBs constitution can be understood through a framework: conceptual veiling. In this framework, the FASB is captured within the logics of financial market economics, assuming investors and capital market actors are best served by financial disclosures that reflect market valuations. Captured by these interests, the FASB needed to modify the narratives contained in the conceptual framework removing reliability and substituting faithful representation because much of what constitutes FVA disclosures are estimates and judgements of questionable reliability. A more forceful critical evaluation of the re-orientation of accounting practise from Historical Cost Accounting to FVA might have located changes in the context of the financialized company.

Abstract
Karthik Ramanna in 'Unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism' considers how the Financial Accounting Standards Board (FASB) justified a conjunctural break from historic cost accounting (HCA) to Fair Value Accounting (FVA). Karthik's paper explores how the US Financial Accounting Standards Board (FASB) legitimized the introduction of fair value accounting (FVA). This fundamental reorientation of financial reporting practice can, he argues, be understood within a framing device: conceptual veiling. Firstly, the FASB is (suspected to be) captured by the interests of investors and capital market actors. Secondly, the FASB needed to construct new narratives to enable this reorientation in accounting practice and this was achieved with changes to the governing conceptual framework. An alternative framing device is offered in this review, that of the financialization of company financial reporting and implications for company viability as opposed to a capital market efficiency perspective. Financialized accounting facilitates the valuation of a range of asset classes to a market value. These asset valuations are speculative in nature. FVA accounting imports speculative capital market risk onto company balance sheets and this can threaten company financial stability and viability for a going concern.

Abstract
Karthik Ramanna recounts how the Financial Accounting Standards Board (FASB) dropped "reliability" as a fundamental property of accounting in 2010. He offers two possible explanations for this change: (1) The FASB removed reliability to clarify its conceptual framework, and (2) It sought to reconcile its framework with the growing use of fair-value accounting. Ramanna does not give total victory to one explanation over another, nor does he assign purely public- or private-interest motives to the actors in the story. Yet this very ambiguity tells us a lot about the distinctive politics of accounting and other technical realms of regulation, and exposes some of the shortcomings of more standard interest-group models in political science.

This article addresses two puzzles that are at the heart of the field of gender divisions of domestic labour. How is it that care concepts seldom appear in a field that is focused on unpaid care work? Why does the field focus on divisions rather than on relationships and relationalities? To address these puzzles, I interrogate some of the conceptual underpinnings in the field's dominant theories: social exchange and 'doing gender'. Through a weaving of Margaret Somers' historical sociology of concept formation and Nancy Fraser's historical mapping of capitalism, care and social reproduction, I aim to rethink and remake the field of gender divisions of domestic labour through care theories, especially feminist care ethics and care economies research. I argue that care concepts – which highlight relationalities, responsiveness and responsibilities – can radically re-orient how we approach the 'who' and 'what' questions of this field's long-standing central focus on 'who does what?'

Architecture built in materials colloquially named 'natural' represents one of the most autonomous and most iconic branches of building practices with high ecological considerations (i.e. 'green building'). However, specific character of this architecture, its broad, consistent and coherent approach has seldom been assessed. This research pinpoints broadest conceptual, social and political positions of Natural Building movement – an informal movement. Conditions are determined in which these positions have been formed, together with reasons for which these practices have been ignored in scopes of dominant architectural discourses. Special attention is given to cultural and geographical origins (North America's northwestern coast and its high arid continental Southwest), to integration of ethical, esthetical and lived experience, and finally to transformations of specialization, authorship and division of labour. Closing parts of the paper also offer examination and illustration of general range of explored phenomena. For this aim two specific architectural approaches are analyzed: Oregon Cob and Earthship, as well as findings and illustrations from construction of small experimental building constructed by the author in Bosnia and Herzegovina. ; Arhitektura materijala kolokvijalno nazivanih "prirodnim", u okviru opšte scene ekološke arhitekture, predstavlja jednu od grana sa posebnim stepenom konceptualne autonomnosti i upečatljivim vizuelnim identitetom. Ipak, rijetko se ispituje specifični karakter ove arhitekture, kao što se rijetko provjerava i široki, dosljedni i istrajni pristup koji ju oblikuje. Ovo istraživanje određuje najšire konceptualne, društvene i političke pozicije neformalnog pokreta "prirodnog građenja". Provjeravaju se uslovi u kojima su te pozicije formirane, kao i razlozi za njihovo ignorisanje u okvirima dominantnih arhitektonskih diskursa. Posebno se ispituju kulturno i geografsko porijeklo (sjeverozapadna obala Sjeverne Amerike i visoke aridne oblasti kontinentalnog jugozapada istog ...

Bringing conceptual blending into foreign language classroom discussions of cultural narratives can lead to critical language awareness and a deeper and broader understanding of cultural narratives, which the MLA promotes in its (2007) conceptualization of transcultural and translingual awareness. Using the fall of the Berlin Wall and German unification as example narratives, this paper seeks to show how political humor can unpack and illuminate complex, blended narratives that infuse everyday linguistic expressions and ways of making meaning. It will then offer suggestions for using conceptual blending to analyze cultural narratives in the classroom.

AbstractWe examined health care conflicts through interviews with health care leaders, providers, and patients. Ninety‐two medical providers, nurses, technologists, hospital leaders, and patients/families shared 156 conflict stories. We identified individual, interpersonal, and organizational factors contributing to interprofessional conflicts. Individual contributors included resource depletion (i.e., stress and fatigue), perceptions of others' seemingly selfish motives, and judgment toward colleagues' competence. Interpersonal conflicts involved prior unresolved conflicts, dehumanization, power differentials, or communication breakdown. Organizational factors included navigating within complex organizational structures and noncompliance with group norms. Conflicts resulted in negative consequences for patients (safety, satisfaction), providers (career, relationships, satisfaction, morale), and organizations (performance, staff turnover).

Abstract We examined low-literacy and literate adults' conceptual knowledge in two domains: narrative (composition and recall) and social cognition. Results indi-cated that the performance of the two groups was qualitatively different and that subjects in each group used a similar knowledge structure on both types of tasks. Specifically, the low-literacy group largely accounted for action se-quences by referring to the characters' context-specific intentions or to the subjects' own personal experience. In contrast, the literate subjects utilized a decontextualized mode of reasoning, wherein they interpreted the characters' intentions. We argue that the move toward this decontextualized reasoning is profitably viewed by considering it in terms of conceptual knowledge struc-tures, each consisting of a set of semantic and syntactic elements and having a wide yet delimited range of application.(Psychology)

A growing body of literature has focused on an alleged "power shift" from the United States to China (and from the West to the East more generally). For all its complexities and nuances, much of this power-shift literature continues to unreflectively hold onto a conventional way of conceptualizing power as a type of quantitatively measurable and zero-sum property possessed by the state. Without critically engaging with the conceptual question of what power means, however, the power-shift debate is both inadequate and misleading. Drawing on some alternative ways of conceptualizing power, I aim to illustrate the contingent and socially constructed nature of "Chinese" economic power and, in doing so, problematize the widely held view of a US-China power shift. I contend that insofar as power is socially constructed, how it is conceptualized matters for international relations. The need to rethink power is at the core of building a new type of major power relationship. (Asian Perspect/GIGA)