Search results for: fair value in case ifrs 15 in All Content

Revenue and margin in extended earned value management

Przychody i marża w rozszerzonym Earned Value Management

Author(s): Jarosław Kujawski / Language(s): Polish / Issue: 252/2012

Keywords: Earned Value; Earned Value at Cost; Earned Value at Revenue; Earned Value at Margin

The paper is an attempt to enrich the Earned Value (EV) technique with elements of project revenues and project margin. Traditionally, EV has been concentrating on cost issues and is based upon three main notions: budgeted cost of work scheduled, budgeted cost of work performed, i.e. the Earned Value (EV) itself, and the actual cost of work preformed. In the paper the analysis of Earned Value at Revenues has been proposed. Hence, the following new terminology has been applied: budgeted revenue from work scheduled, budgeted revenue from work performed, i.e. a newly-proposed Earned Value at Revenue (EVR), and actual revenue from work performed. Project margin has also gained three analytical dimensions: budgeted margin on work scheduled, budgeted margin on work performed, i.e. a newly-invented Earned Value at Margin (EVM), and actual margin on work performed. In order to illustrate the theoretical dispute, an example of a hypothetical project has been presented in the text.

Book value, deferred taxes yersus market value of firm - statistical verification of relations

Wartość bilansowa, podatki odroczone a wartość rynkowa przedsiębiorstwa - statystyczna weryfikacja zależności

Author(s): Rafał Wójcikowski ,Urszula Wójcikowska,Ewa Walińska / Language(s): Polish / Issue: 15/2003

The paper is connected with relationship between market and book value of company. Market value of firm is different than its book value. Trying it's display these differences the authors make analysis of the deferred tax assets/liabilities role in the deviations between market and book value of firm. In the paper the statistical methods were constructed to veriftcations research hypothesis in the 1996-2000. The results confinn the hypothesis that the company in which deferred assets/liabilities contribution in eąuity are more than 4%, deviation between value are going down.

Remarks on the phonetic value of the letters ‹y› and ‹ü› in Franciscus Meninski’s Ottoman Turkish Thesaurus (1680)

Remarks on the phonetic value of the letters ‹y› and ‹ü› in Franciscus Meninski’s Ottoman Turkish Thesaurus (1680)

Author(s): Marek Stachowski / Language(s): English / Issue: 129/2012

Keywords: Ottoman Turkish; historical phonology; transcription texts; graphemics; lexicography

Franciscus Meninski generally used the letter ‹y› as a symbol for today’s Turkish ı. However, this letter also appears in front vocalic words which contradicts the palato-velar aspect of Turkish vowel harmony. Mertol Tulum has recently attempted to show that the phonetic value of ‹y› in front vocalic words was a central, high vowel placed between the Turkish i and ı (one that would probably be rendered [ɨ] in the IPA; however, since this letter is barely visible in print, especially in the footnotes, I have decided to replace it with its Fenno-Ugristic equivalent [i] here). The present author, thus, examines Tulum’s line of reasoning and dicusses the possibility of reinterpreting the functions fulfilled by ‹y› and ‹ü› in Meninski’s work.

Corporate governance and the criticism of shareholder value

Nadzór korporacyjny wobec krytyki koncepcji shareholder value

Author(s): Maria Aluchna / Language(s): Polish / Issue: 91/2/2014

Keywords: criticism of MSV; corporate governance

The complexity of corporate governance and the need to consider a set of various economic, social, legal, historical and cultural determinants lead to the development of different research perspectives. Despite the multi-theme approaches the concept of shareholder value, the fundamental assumption of principal-agent theory, appeared to become the paradigm for research of the efficiency of corporate governance mechanisms and evolution and gave rise to many regulations or best practice. Corporate governance inefficiencies identified with the outbreak of the financial crisis cast doubt not only on the effectiveness of the shareholder value approach, but also on its economic and social argumentation. The current critic of this perspective may have impact on the corporate governance practice and regulation.

QUALITATIVE AND MIXED RESEARCH METHODS IN ECONOMICS: THE ADDED VALUE WHEN USING QUALITATIVE RESEARCH METHODS

QUALITATIVE AND MIXED RESEARCH METHODS IN ECONOMICS: THE ADDED VALUE WHEN USING QUALITATIVE RESEARCH METHODS

Author(s): Ligia Muntean Jemna / Language(s): English / Issue: 09/2016

Keywords: qualitative methods; mixed methods; survey methodology;

This paper aims to add to a scholarly dialogue regarding the role and value of qualitative techniques in economic research. In the last decade there has been a detailed and ongoing discussion as to which paradigm needs to win eventually. The debate should not be a key issue; the key issue would be to improve research quality through data visualization of quantitative and qualitative research methods. This paper surveys the growing use of qualitative and mixed methods in economics, aiming to provide economists - learners and users of statistics - with a useful roadmap through major sets of qualitative methods and how they are used. The author reviews some of the economic studies using qualitative or mixed approaches, emphasizing the gains from using qualitative or mixed methods. It is argued that, although qualitative methods are often portrayed as less accurate, less powerful or less credible than quantitative methods, in fact, the two sets of methods have their own strengths. How much can be learned from one type of method or the other depends on specific issues that arise in studying the topic of interest.

The value of the self-help groups in getting out of addiction and being sober of the punished persons – proposals for socialization

The value of the self-help groups in getting out of addiction and being sober of the punished persons – proposals for socialization

Author(s): Anna Kieszkowska / Language(s): English / Issue: 2/2017

Keywords: humanistic society; the changing nature of society; self-help groups in addiction therapy; quality of life of „others”

The necessity of comprehensive support for people leaving prisons and their families should become the supreme activity of interdisciplinary teams. The article presents the complex and changing nature of modern society, which is a threat to isolated individuals, does not facilitate finding an agreement and makes it difficult to find a sense of belonging in an environmental group. Society does not propose to the individual how to solve the problem of sense of nonsense, but as a rule he tries to eliminate it from human life through access to various forms of institutional help that do not adequately support programs. The decisive role in rebuilding satisfaction is played by such factors as: belonging to the AA group, duration in sobriety, alcohol involvement and participation in psychotherapy. The most benefits come from the support of the community, which gives strength and spiritual and social development, which favors the improvement of functioning in the individual and social sense

A post-structuralist revised Weil–Lévi-Strauss transformation formula for conceptual value-fields

A post-structuralist revised Weil–Lévi-Strauss transformation formula for conceptual value-fields

Author(s): James B. Harrod / Language(s): English / Issue: 2-3/2018

Keywords: Lévi-Strauss; myth; symbol; law of myth; culture; evolution of culture; mind;

The structuralist André-Weil–Claude-Lévi-Strauss transformation formula (CF), initially applied to kinship systems, mythology, ritual, artistic design and architecture, was rightfully criticized for its rationalism and tendency to reduce complex transformations to analogical structures. I present a revised non-mathematical revision of the CF, a general transformation formula (rCF) applicable to networks of complementary semantic binaries in conceptual value-fields of culture, including comparative religion and mythology, ritual, art, literature and philosophy. The CF is a rule-guided formula for combinatorial conceptualizing in non-representational, presentational mythopoetics and other cultural symbolizations.

Derrida’s ‘Phenomenology of Value’ and the Thing in the Epoch of Globalization

Derrida’s ‘Phenomenology of Value’ and the Thing in the Epoch of Globalization

Author(s): Michael Marder / Language(s): English / Issue: 7/2007

Keywords: thinghood; commodity fetishism; world; work; frame;

In this paper I argue that Jacques Derrida’s writings on Marx draw out a “double frame” that constitutes the phenomenology of value. Whereas the interior part of the frame is composed of use-value (understood as a “working thing” or “thinking work”) the exterior corresponds to exchange-value, and it is from the uneven overlapping of the two that the economic reductions, subtractions, and additions begin. I, then, consider the fate of the inner frame in the epoch of globalization, in which the becoming-thing of the thing as such coincides with the projection of the inner frame of value onto the world.

The Problem of Teaching Tolerance as a Leading Educational Value and the Basis of Productive Cross-cultural Interaction

The Problem of Teaching Tolerance as a Leading Educational Value and the Basis of Productive Cross-cultural Interaction

Author(s): Olena Stoliarenko / Language(s): English / Issue: 1/2019

Keywords: teaching culture; culture-based approach; cultural and intercultural competence; tolerance training; foreign languages instruction

The article introduces tolerance training in the classroom as a part of a broader paradigm of teaching culture and intercultural communication skills in the process of foreign language instruction. After a brief discussion on how tolerance is currently understood in Ukraine and in the world, tolerance is presented as, firstly, one of the leading values in modern education and, secondly, as the basis of productive cross-cultural interaction. They conclude with an example of an ESL workshop that embodies the paradigm of culture-based language teaching and targets tolerance as its primary educational goal.

The effect of rent in urban land and housing value and the building violations in Sanandaj city in Iran

The effect of rent in urban land and housing value and the building violations in Sanandaj city in Iran

Author(s): Moosa Kamanroodi,Kamran Jafarpour Ghalehteimouri / Language(s): English / Issue: 22/2020

Keywords: land and housing rents; land and housing value; building violations; City hall performance, Sanandaj

Rent is defined as surplus or non-productive profits that are pursued to create naturally (inherited) or fabricated scarcity from a specific product. The value of the land is about the natural and fabricated drivers influence on finalization of the land price and the value of the consumption and trading of urban lands causes “rent” and the unequal profit from the production of housing. Building violations in the city refer to processes for the building and use of which are not licensed (or licensed) or in conflict with the building permit issued by the city hall. This research paper is about the occurrence of building violations, land/housing rent, and the performance of the city hall in this regard in Sanandaj from 2003 to 2011. This research is fundamental and applied research, which has been done by the descriptive-analytical method. Data and information about this research were collected through available documents, reports, and library books, field studies, descriptive statistics, and Pearson Correlation Coefficient were interpreted and analyzed. Based on the findings of this study, out of 8,772 building licenses issued in Sanandaj from 2003 to 2011, 2,886 cases (35.75%) resulted in 6,291 violations per plot of 20,4294 square meters. The results of this study have shown that land rent and housing, a licensing process and sales of building surplus and city hall earnings have a significant effect on the occurrence had a significant impact on the spatial distribution of building violations in Sanandaj city. The most of the issuance of building permits (98.22%), sales of the floor area ratio surplus of a building, and building violations occurred in the district 3 of Sanandaj, which enjoyed higher land rent, housing, and a remarkable proportion of the city hall’s revenue, was also provided

Up or Down the Value Chain? A Comparative Analysis of the GVC Position of the Economies of the New EU Member States

Up or Down the Value Chain? A Comparative Analysis of the GVC Position of the Economies of the New EU Member States

Author(s): Mohammad Mahdi Ghodsi,Jan Hagemejer / Language(s): English / Issue: 48/2017

Keywords: global chain value; upstreamness; European Union; New Members States;

The pattern of trade of the Central and Eastern European countries has been changing since the beginning of the economic transition in the early 1990s. By the end of the century this process was additionally strengthened by their integration with the European Union and overlapped with the development of global value chains (GVC) spanning across Europe with which the new member states (NMS) have become increasingly integrated. In this paper, we shed light on these changes by analysing the position of the NMS within the global value chains. We employ the upstreamness measure proposed by Antràs et al. (2012) and use the World Input–Output Database. Although we observe a global increasing trend in the upstreamness of all countries, we find that the NMS have in many cases gone against this trend while converging in their production structure within their group and with the EU-15. This convergence is mostly observed in Czech Republic, Hungary, Poland and Slovakia where the level of upstreamness in the most important exporting sectors was close to that of Germany by the end of the analysed period 1995−2011.

Assessing the Impact of Infrastructural Development on Manufacturing Value Added and Employment in Africa Emerging Economies

Assessing the Impact of Infrastructural Development on Manufacturing Value Added and Employment in Africa Emerging Economies

Author(s): Richardson Kojo Edeme,Ngozi Patricia Buzugbe,Nelson C NKALU,Winnie O Arazu / Language(s): English / Issue: 68/2020

Keywords: infrastructure; manufacturing value added; employment; Africa’s emerging economies; pooled group estimation;

This study empirically investigates the impact of infrastructural development on manufacturing value added and employment in Africa emerging economies over the period 1980-2018. This study employed pooled mean group estimation, which efficiently estimated non-stationary panel datasets with cross-sectional dependence and unobserved heterogeneity. Our empirical estimates indicate an increase of 1% in access to electricity would contribute to manufacturing value added (MVA) and employment growth by 0.02% and 0.03% respectively. Our results show that the coefficient of the ICT is positive and statistically significant in influencing MVA and employment. Again, the results show that foreign direct investment has positive relationship with both MVA and employment at 5% level of significance as indicated by the coefficient. Likewise, our results reflect a positive association with MVA and employment in the economies Transport infrastructure has negative effect on MVA and employment. Our estimates suggest that on average, a 1% increase in transport infrastructure will lead to about 0.018% and 0.076% decrease in MVA and employment respectively. Regarding the impact of macroeconomic factors, we found that level of development has negative effect on MVA and employment, an indication that the growth generated by Africa countries does not support employment. The findings of the study reveal that electricity and ICT infrastructure, along with other macroeconomic factors are important drivers MVA and employment in Africa emerging economies. However, the capacity of infrastructure to enhance MVA appears to have weakened, hence the palpably weakness to generate employment.

Epistemic Challenges in the Studies of Remittances: Denomination and Ostensive Definition in the Exploratory Research on Informal Value Transfer System

Epistemic Challenges in the Studies of Remittances: Denomination and Ostensive Definition in the Exploratory Research on Informal Value Transfer System

Author(s): Fernando César Costa Xavier / Language(s): English / Issue: 2/2020

Keywords: exploratory research; nomination; ostensive definition; Wittgenstein; Informal Value Transfer Systems;

There are certain areas of study in which researchers deal with and even create a plethora of terms. The Informal Transfer of Values Systems (IVTS) are one of these areas. There are many terms available in the lexicon of research on IVTS around the world, such as hawala, hundi, fei ch’ien, encomenderos etc. The informal remittance system, typical of Venezuelan migration, appears to be located in the grey zone between the large irregular money transfer markets and the modest informal systems allowing money transfers to people who are struggling in their countries. That is why it is important that Venezuela’s IVTS receive a unique label. In search of an appropriate label that reflects the peculiarities of Venezuela’s IVTS, it is important to pay attention to the linguistic aspects that comes with the epistemological challenges. Almost a century ago, the philosopher Ludwig Wittgenstein highlighted the importance of the ostensive definition to make sense of the words we use ordinarily. Without neglecting his epistemological warnings, this article argues that migration studies have advanced in expanding their own terminology, in a relatively consistent way with the Wittgensteinian linguistic approach.

Identity of Homo Sovieticus in Retrospective and Modernity:value and Anthropological Objectivations of Phenomenological and Literary Senses

Identity of Homo Sovieticus in Retrospective and Modernity:value and Anthropological Objectivations of Phenomenological and Literary Senses

Author(s): Vitalii MUDRAKOV,Oleksandr POLISHCHUK,Mykola POPOVYCH,Oleksandr MOZOLEV / Language(s): English / Issue: 2/2020

Keywords: identity; Homo Sovieticus;ideology; experience; utterance; information and propaganda system; “planned aesthetics”;

The article deals with the study of Soviet identity, which the authors refer toas Homo sovieticus. The research is developed in the spatio-temporal explications of the successor states of the Soviet mentality and former satellites of the Soviet system, presented by ideological and semantic intentions from different periods of the Soviet Union’s existence to the present day. Therefore, the topicality of the research is due to cultural and civilizational transformations caused by changes in identification processes in Eastern Europe, as well as socio-political threats generated by them.The peculiarity of the article is its methodological basis: the principles of phenomenology and hermeneutics. The specificity of the use of philosophical hermeneutics was the need to reveal and interpret hidden or sharpened (overly expressive) meanings-expressions of texts, because the authors in their original theses set the task to rely solely on texts of artistic content and journalistic nature. The authorship of texts of these types determines the peculiarity of the phenomenological approach: own experience of a number of problems related to the identity of Homo sovieticus. Important in this context is the topic of time: the combination of retrospective view with modern experiences to meet the future. Based on these guidelines, the authors propose the concept of utterance to denote these literary and journalistic experiences in the broadest sense.The objective of the article is to determine the general image of Homo sovieticus in terms of retrospection and modernity. The peculiarity of this definition are the sources: (1) artistic and journalistic works of those authors who managed to escape from this method of self-identification (emigrant refugees); or (2) victims of violence with such an identity (“court poets”); respectively (3) those who in every way fixes in the past or continue to do so today, thus resisting this value orientation in the outlined region (modern intellectuals-writers). The authors of the article define such tasks as (1) the description of the contexts of the existence of the Sovietman as determining factors of the formation of Homo sovieticus identity; (2) formulation of the main constant features of Homo sovieticus; (3) modern receptions regarding the value matrix of Homo sovieticus in the dynamics of current challenges.The authors conclude that the entire post-Soviet space is experiencing contextual metamorphoses regarding the restoration renewal of the Homo sovieticus identity type to varying degrees. The means of identifying these processes is a clear articulation of the constant features of this type in the comparative context with modern events of cultural and political nature. Finally, the authors argue that the best way to objectify these processes is artistic and scientific-journalistic literature

Identity of Homo Sovieticus in Retrospective and Modernity: Value and Anthropological Objectivations of Phenomenological and Literary Senses

Identity of Homo Sovieticus in Retrospective and Modernity: Value and Anthropological Objectivations of Phenomenological and Literary Senses

Author(s): Vitalii MUDRAKOV,Oleksandr POLISHCHUK,Mykola POPOVYCH,Oleksandr MOZOLEV / Language(s): English / Issue: 1-2/2020

Keywords: identity; Homo Sovieticus; ideology; utterance; information and propaganda system; “planned aesthetics”; decalogue of “New Faith”; social acting (ketman); self-alienation; ideal citizen;

The article deals with the study of Soviet identity, which the authors refer to as Homo sovieticus. The research is developed in the spatio-temporal explications of the successor states of the Soviet mentality and former satellites of the Soviet system, presented by ideological and semantic intentions from different periods of the Soviet Union’s existence to the present day. Therefore, the topicality of the research is due to cultural and civilizational transformations caused by changes in identification processes in Eastern Europe, as well as socio-political threats generated by them.The peculiarity of the article is its methodological basis: the principles of phenomenology and hermeneutics. The specificity of the use of philosophical hermeneutics was the need to reveal and interpret hidden or sharpened (overly expressive) meanings-expressions of texts, because the authors in their original theses set the task to rely solely on texts of artistic content and journalistic nature. The authorship of texts of these types determines the peculiarity of the phenomenological approach: own experience of a number of problems related to the identity of Homo sovieticus. Important in this context is the topic of time: the combination of retrospective view with modern experiences to meet the future. Based on these guidelines, the authors propose the concept of utterance to denote these literary and journalistic experiences in the broadest sense.The objective of the article is to determine the general image of Homo sovieticus in terms of retrospection and modernity. The peculiarity of this definition are the sources: (1) artistic and journalistic works of those authors who managed to escape from this method of self-identification (emigrant refugees); or (2) victims of violence with such an identity (“court poets”); respectively (3) those who in every way fixes in the past or continue to do so today, thus resisting this value orientation in the outlined region (modern intellectuals-writers). The authors of the article define such tasks as (1) the description of the contexts of the existence of the Soviet man as determining factors of the formation of Homo sovieticus identity; (2) formulation of the main constant features of Homo sovieticus; (3) modern receptions regarding the value matrix of Homo sovieticus in the dynamics of current challenges.The authors conclude that the entire post-Soviet space is experiencing contextual metamorphoses regarding the restoration renewal of the Homo sovieticus identity type to varying degrees. The means of identifying these processes is a clear articulation of the constant features of this type in the comparative context with modern events of cultural and political nature. Finally, the authors argue that the best way to objectify these processes is artistic and scientific-journalistic literature.

The new value of the structural attribute section in the SYN v8 corpus and its possible application in linguistic research

The new value of the structural attribute section in the SYN v8 corpus and its possible application in linguistic research

Author(s): Zuzana Laubeová,Michal Škrabal / Language(s): English / Issue: 2/2021

Keywords: Czech spoken corpora; interviews; paralinguistic behaviour; determiner ten;

The paper introduces a new section separated from journalistic texts in Czech corpora, namely interviews. This genre is highly specific; from among the texts that can be found in newspapers and magazines, it is probably the closest to spoken language. In two case studies, we present the possible application of the interviews subcorpus in linguistic research. The first one deals with the role of paralinguistic behaviour, especially laughter in written interviews vs. spoken dialogues. The second one investigates the specifics of the demonstrative ten in the function of a nominal attribute, again in both written and spoken data.

Internal Brand Communication for Transforming Employees into Brand Champions: The Role of Knowledge and Value Congruence

Internal Brand Communication for Transforming Employees into Brand Champions: The Role of Knowledge and Value Congruence

Author(s): Maja Konecnik Ruzzier,Katja Terglav,Robert Kaše / Language(s): English / Issue: SI/2021

Keywords: internal branding; internal brand communication; employee-brand fit; employee brand knowledge; affective brand commitment;

Purpose – This paper highlights the importance of employees and the internal branding process in building and sustaining powerful brands. Specifically, we explore the impact of internal brand communication on employee brand commitment. By including employee brand knowledge and employee-brand fit as mediators, organizations develop a more comprehensive understanding of how to enhance the affective brand commitment of their employees. Design/Methodology/Approach – A total of 226 employees of an international hotel chain participated in the study. Employee data were collected with a questionnaire and analyzed by applying structural equation modeling. Findings and implications – The results imply that what matters is not only the direct influence on employee commitment. Rather, by continuously enriching employee cognition and enhancing employee brand value congruence, organizations can achieve higher levels of affective brand commitment and, in turn, better customer service. The paper provides several practical implications for managers regarding how to manage communication and other internal branding efforts in their organizations, thus empowering employees and transforming them into brand champions. Limitations – Data on internal brand communication could also be collected from top management and direct supervisors to complement employee perspectives on internal branding. Originality/value – The inclusion of internal brand communication and employee brand knowledge in the internal branding process has led to more comprehensive understanding of how to enhance affective brand commitment of employees.

Formation of Teenagers’ Value Orientations through Creolized Texts

Formation of Teenagers’ Value Orientations through Creolized Texts

Author(s): Natalia Yevheniivna Dmitrenko,Oksana Voloshyna,Iuliia Oleksiivna Budas,Maryna Davydiuk,Natalia Oliinyk / Language(s): English / Issue: 1/2022

Keywords: creolized text; value orientations; instrumental and terminal values; verbal and nonverbal components;

The importance of the adolescence in the value orientations formation as a stable personality trait associated with the shaping of worldview has always been a matter of special research attention. This article seeks to investigate the formation of teenagers’ value orientations through creolized texts. The creolized text is a text in which verbal and nonverbal components form a visual, structural, semantic and functional wholeness, aimed at a complex impact on the recipient. The authors cleared out cognitive, emotional, and behavioural criteria for the formation of students’ value orientations. To determine students’ instrumental and terminal values, M. Rokeach’s method of value orientation diagnostics was used. Educational workshops aimed at altering teenagers’ values with the use of creolized texts were arranged. Examples of motivational posters and comics created by students in the process of these extracurricular activities are provided. The reflexive component is presented through students’ impressions of working with creolized texts.

The Value of Forgiveness in the Eyes of High-School Teachers: Do They Perceive it as Related to Testing and Grading Students?

The Value of Forgiveness in the Eyes of High-School Teachers: Do They Perceive it as Related to Testing and Grading Students?

Author(s): Hanna Shachar,Irit Pedro,Liat Cohen / Language(s): English / Issue: 2/2021

Keywords: forgiveness in education; standardized tests

While forgiveness is considered an important value in life, the assessment of students through standardized tests is an unforgiving system within the educational setting. How do teachers perceive the connection between testing and forgiveness? The purpose of this study was to investigate this question. Thirty-one high school teachers were asked to respond to four questions, after being presented with a specific definition of forgiveness, suggesting that forgiveness means allowing people, and students, to make mistakes without judgment until they start doing things right. Teachers’ responses were recorded, transcribed and analyzed. The content analysis yielded ten categories, some of which indicate that there is a tension between a) teachers’ feelings toward their students and their wish to support and help them, and b) the formal top-down demands of the educational system. Teachers also pointed to the importance of there being limits to forgiving students’ wrongdoing.

Comunicating Care: How the Filipino value of pakikipagkapwa determines the emotional geographies of Filipino women migrants’ journey

Communicating Care: How the Filipino value of pakikipagkapwa determines the emotional geographies of Filipino women migrants’ journey

Author(s): Mari-An C. Santos / Language(s): English / Issue: 1/2023

Keywords: ageing Filipino women; pakikipagkapwa; domestic work; emotional geographies; transnational families;

This paper draws from a study wherein ageing Filipino women living in Valencia, Spain participated in March 2019. By this time, the women cited had already gained Spanish citizenship and retired after working for at least 25 years in Spain. Their emotional narratives traced the separation from their families, when they left the Philippines to pursue more gainful employment as domestic workers for affluent families in Spain in the period between the mid-1970s to early 1980s. One of them was eventually reunited with her son, the other, built a family life in her adoptive country. They now call Spain “home”.