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

The Democracy as Universal Value

Democraţia ca valoare universală

Author(s): Amartya Sen / Language(s): Romanian / Issue: 01/2002

Keywords: political culture; values; Confucianism; Islam; development; famine;

The rise of democracy is the most important development in the 20th century. This is a crucial fact to be taken into account when talking about the developing countries: democracies are not performing economically worse than autocracies, and no substantial famine has ever occurred in an independent and democratic country with free press, no matter how poor this country is. But democracy has not only instrumental value, to create wealth and spread social best practices through free communication; it has also intrinsic value for the human life. Moreover, it is a very general concept that can be adapted locally. As a result, particular cultural traditions cannot be used as a ground for rejecting the democratic institutions.

The value of music and musical competence

Wartość muzyki a kompetencja muzyczna

Author(s): Bogumiła Mika / Language(s): Polish / Issue: 1/2008

This article deals with the problem of musical competence which, together with the listener’s knowledge of music, fulfills a very important role in the process of musical perception and, at the same time, in the process of its valuation. The author starts from the general cultural competence and going through language and artistic competences comes precisely to the musical competence. She presents the world famous model of musical competence by Gino Stefani in which there are five levels of competence: General Codes (GC), Social Practices (SP), Musical Techniques (MT), Style (ST) and Opus (OP). She applies the Stefani’s theory to the perception of the outstanding example of Polish art music: "Sinfonia sacra" by Andrzej Panufnik. The aim of this article was to indicate the relationship between the listener’s musical competence and the possibility of apprehension of a musical work’s values.

Youth and the value of old age

Młodość a wartość starości

Author(s): Jadwiga Mizińska / Language(s): Polish / Issue: 30 (1)/2008

Keywords: old age; breeding to old age

The consumerist civilisation propagates the cult of youth. On the opposite pole there is a depreciation of old age. This disturbs the natural harmony between the four "seasons of human life": childhood, adolescence, adulthood and old age and, moreover, devaluates the role of life experience which is acquired later in life. The article aims at providing arguments for the sake of the thesis that both young and old people need one another. Since old age has a particular value which is the wisdom resulting from personal experience and from the distance towards transitory fascinations, fashions, trends and thinking styles.

Educational value of the Internet blogs

Edukacyjna wartość blogów internetowych

Author(s): Tomasz Huk / Language(s): Polish / Issue: 29 (2)/2007

Keywords: blog; educational blog; categories of learner blogs; blog structure

The article deals with the problem of the application of blogs into the primary level education. It describes the beginnings of blogs worldwide and in Poland. It discusses various aspects of blog application, however, a special emphasis is put on educational blogs. What is given focal attention is the analysis of the results of the studies on the educational value of learner blogs. The article characterises the blogs under investigation, and attempts at dividing them into categories. On the basis of the research findings, practical conclusions were made concerning the application of blogs in developing knowledge and abilities to effectively use information technology.

SURPLUS VALUE IN EDUCATION

O WARTOŚCI DODATKOWEJ W EDUKACJI

Author(s): Piotr Stańczyk / Language(s): Polish / Issue: 4/2005

Keywords: wartość dodatkowa; edukacja; K. Marks;

In oder to take care of this problem is radical orientation in educational research. Why? In this article I am trying to explain the homology of economy and language systems. This theoretical homology is based on the same mechanisms – the same forms of logic – logic of exchange and logic of equivalence. Both systems work side by side with dialectic of exchange and equivalence. The problem is that this homology is not only theoretical. Osmotic relation between language and economy is supported by education and that is why the theoretical problem transforms to the practical problem. As we get to such far-reaching statement, that there is a relation between economy, language and education, is only descriptive – the moment of critique starts when we realise that asymmetry of economy system is mediated by language. Thus language and its empty signifiers carry economical asymmetry which is reproduced by education.

Health as a social value

Zdrowie jako wartość ogólnospołeczna

Author(s): Stefan Konstańczak / Language(s): Polish / Issue: 3/2012

Keywords: HEALTH; VALUE OF HEALTH; THE SYSTEM OF HEALTH PROTECTION; PREVENTION

The starting point of the author is the thesis that Hipocrates’ rule: “the health of an ill person is the highest right” is not only the main rule of the conduct of medical staff but also includes a defined method of evaluation. According to the author, the consequence of such evaluation is a detailed rule “firstly, not to harm”. This rule has got a universal character and cannot only be restricted to medical staff. Healthcare is not the domain of doctors alone. It is everybody’s obligation, as it is to ensure that people don’t risk their own health or others’. In support of this approach, Władysław Tatarkiewicz’s considerations have been mentioned in the article, especially those that combine an individual sense of happiness with a state of health. In the end, the author refers to empirical research, which shows dependence on the state of health on and acquired lifestyle and points to the greater rationale of health prevention rather than institutional medical care.

CSR and corporate value

CSR a wartość przedsiębiorstwa

Author(s): Magdalena Stefańska / Language(s): Polish / Issue: 220/2011

Keywords: Corporate Social Responsibility; effectiveness; Corporate Finance Performance; corporate value

This article aims to assess the relationship among CSR, CSP, CFP and goodwill. Previous publications indicate that there is no clear answer to the question about the economic consequences of integration of CSR into the business strategy of a company, its impact on the results of current and future business. The article attempts to identify and explain why only some companies are achieving the anticipated results of the implementation of CSR. The additional aim of the paper is to identify and analyze pros and cons of methods of evaluation effects of CSR. Most of the studies concentrate on CFP – Corporate Financial Performance, while it seems to be more correct to analyze value of the corporate due to the fact that the effects of CSR are noticeable after long term.

Value Aspects Of University Sport

Vrednosni aspekti univerzitetskog sporta

Author(s): Milan Nešić / Language(s): Serbian / Issue: 02/2013

The main trademark of modern everyday life is the lack of physical activity among all social classes. Drastic reduction of movement and physical activity has a direct impact on the health status of young people. The student population is not ex-empt from such trends either. In 1998, physical education was abolished from univer-sities. Today, among other things, students lack university facilities intended for exer-cise and competitions, as well as a clearly defined system for sporting activities ac-cording to their interests and needs. The national strategy of sport development in the Republic of Serbia has de-fined its priority target as: “...making school and university sport stronger and estab-lishing a functional system of sport competitions in schools and universities.” How-ever, there is no clear development model of this area of sport with a projected im-plementation time, which results in the presence of spontaneous and unorganized forms of university sport

THE CREATION OF MEDIA BRANDS’ VALUE

Kreowanie wartosci marek medialnych

Author(s): Ryszard Żabinski / Language(s): Polish / Issue: 06/2011

Keywords: BRAND; MEDIA MARKET; MARKETING

The article presents issues concerning the creation of brand on the media market. The management of brand should be considered in all marketing actions of a particular com¬pany. The article presents the analysis of those media owners’ marketing actions which can have the strongest impact on the creation of brand value. It also presents the classification of the most valuable brands on the Polish media market and factors that intensely influence their market position.

Socialisation of health value

Socjalizacja wartości zdrowia

Author(s): Jerzy Modrzewski / Language(s): Polish / Issue: 31 (2)/2008

Keywords: socialization; health; health socialization; health culture; social participation.

The author analyses the issues concerning socialization of health value taking into account the nature and phenomenon of health socialization, health culture and social reactions to disorders of the process of health socialization.

Epistemological Value of Probabilistic Causality

Epistemološka vrijednost probabilističke kauzalnosti

Author(s): Kenan Šljivo / Language(s): Bosnian / Issue: 03/2010

Keywords: Hume; probabilistic causality; determinism; hypothetical frequency

In this work I consider an epistemological value of probabilistic causality. In a probabilistic theory of causation, causes just increase the probability of their effects rather than necessitate their effects in the ways traditional deterministic theories have specified. This traditional point of view was determined by Hume’s understanding of causality. Because of that probabilistic model of causality can be seen as an alternative one when compared to the matrix made by Hume. Main thesis of this work is that probabilistic causality can be analyzed using the notion of hypothetical frequency. Probabilistic causality, seen in this way, is of great importance to modern science because of its capability for predicting and manipulating with processes.

The value of one’s own death

Wartość własnej śmierci

Author(s): Mirosław Rutkowski / Language(s): Polish / Issue: 28/2014

Keywords: death; life; value of death

In the article I defend the view that nobody can appraise the value of his own death.

Humorous Value Of Laments

Ağitlarin Mizahi Değeri

Author(s): Emre Yüceland / Language(s): Turkish / Issue: 35/2017

Keywords: Lament; humour; Folklore; genre and content;

Laments as based on mournings are a way of social communication. Laments which are told in greetings, farewells, funeral homes or where death is occured are genres that are called as ‘sagu’ in preIslamic period Turkish literature keep produced actively today and come up with a spesific event. While the reproducing process of narratives can make radical changes in their forms, meaings and melodies, they can also change their main themes. With this aspect reproducing process of laments can be examined with the help of irony and reproducing and it is possible to identify their turning into humorous elements. In this study, by identifying laments which directly of indirectly wrapped into humorous or funny character the background of changing and transformation of these texts will be examined.

Value of the christian contradiction

Wartość chrześcijańskiej aporetyki

Author(s): Jarosław Moskałyk / Language(s): Polish / Issue: 2/2017

Keywords: value of the Christian life; alienation; solidarity; confessing the fault; turning; change; earthly happiness; salvation

Perspektywa chrześcijańska stwarza niepowtarzalną płaszczyznę jednoczesnego spojrzenia na ludzką egzystencję w sensie rozwoju materialnego oraz doskonalenia duchowego. Są to dwie całkiem różne zasady samorealizacji człowieka w świecie, które w żaden sposób się nie wykluczają. Są naturalnie przynależne jednemu i niepodzielnemu bytowaniu osoby. Jednym z pierwszorzędnych czynników i zarazem rokującym prawidłowy kierunek rozwoju jest stosunek do życia osobowego jako daru.

Models of the Value Systems

Modele ale sistemelor de valori

Author(s): Emil Stan / Language(s): Romanian / Issue: 3/2014

Keywords: model; value system; cluster analysis; countries; centroid;

System of values represents an open system in a strong connection with social environment. In this paper a system is a quintet formed from a set of elements, with two sets of relations (internal and external), with dynamics and an objectif. We make a classification of value systems, and we observe the Hofstede multi-dimensional model. With the data of Hofstede Center on realize an application of cluster analysis algorithm for 36 countries.

AXIOLOGICAL VALUE OF METAPHOR

Аксиологическая ценность метафоры

Author(s): Aloyzas Gudavičius / Language(s): Russian / Issue: 16/2004

Keywords: ATHROPOCENTRISME; COGNITIVE LINGUISTICS; FUNKCJA EKSPRESYJNA; ŹRÓDŁO DZIEDZINY METAFORA

Metaphor is dealt with from the position of cognitive linguistics. Key differences between the new and the traditional approach towards metaphor fall under three oppositions: predication versus nomination, conventionality versus individuality, thinking strategy versus comparison. Evaluation in metaphor is not the 'conditio sine qua non' but is nevertheless very frequent and closely related to the expressive function of the speech act. The appearance of evaluation in metaphor is being determined by two factors: the direction of metaphor and the cultural tradition. The direction of metaphor is defined by the relation between the source domain and the target domain. In most cases takes the evaluation takes the anthropocentric direction, i.e. metaphor directed towards a person (man) contains negative evaluation whilst the reverse direction (person as the source domain) - positive evaluation. By its nature metaphor has a universal character; in different languages the types of metaphors coincide, however, and their concrete realization often depends on culture. Thus, the evaluation of many metaphorical expressions can be difficult to explain by the actual value of these objects, which constitute the source domain of metaphor.

The Crisis of the Value of Knowledge?

Kryzys wartości wiedzy?

Author(s): Jadwiga Woźniak-Kasperek / Language(s): Polish / Issue: 2 (96)/2010

Keywords: Information;Truth;Axiological system;Values;Knowledge as value;Knowledge management;

The author’s reflections on the value of information. The context is limited to the issues relevant and important for the librarians in Poland in the first decade of the 21 st century. The article concerns (among others); expected attributes and features of information, information imperative, values in human and social life, knowledge as a value, mutual relations of information and knowledge, devaluation of knowledge, and misusage of the “knowledge” term. Answering the title question the author states, referring to sociological and axiological contexts, that we are witnessing the crisis of the value of knowledge nowadays.

A Paradigmn Shift in Profit-Oriented Companies From Product Value to Social Value; Driven By Agenda 2030 And Accelerated by The Covid-19 Pandemic

A Paradigmn Shift in Profit-Oriented Companies From Product Value to Social Value; Driven By Agenda 2030 And Accelerated by The Covid-19 Pandemic

Author(s): Bernhard Alexander Krah / Language(s): English / Issue: 1/2021

Keywords: Agenda 2030; DAX; Digitalisation; ESG; Fourth sector; Pandemic; Social benefit; Sustainability;

The adoption of the 2030 Agenda for Sustainable Development in 2015 inaugurated a paradigm shift. More and more states have developed measures to reach the 17 global Sustainable Development Goals (SDGs). Sustainable development in the sense of the 2030 Agenda requires a profound, long-term change in all areas. The pressure on companies to act is increasing, as verifiable sustainability is demanded from all sides now. Whereas the focus of companies used to lay on the product and the profit, nowadays it is much more on the sustainability of the product and makes companies face up to ecological and social responsibility. All companies, whether small or large, are participating in this change to varying degrees. In order to find out to how this change in thinking has already taken place, this paper investigated the extent to which companies are focusing on sustainable development. In the following paper, 30 Dax companies are analysed in terms of how much the topic of sustainability and thus terms such as Agenda 2030, SDG, ESG and others are taken up on the company website and thus the importance is highlighted in comparison to the product. For this purpose, it was examined how many mouse clicks were needed on the website to come across the previously mentioned terms and how many of these terms were listed on the website.

Education as an Autotelic Value

O edukacji jako wartości autotelicznej

Author(s): Sławomir Sztobryn / Language(s): Polish / Issue: 4 (67)/2022

Keywords: pedagogy;Polish pedagogical thought;philosophy of education;education;barriers to education

W artykule przedstawione zostały argumenty uzasadniające postrzeganie edukacji jako wartości autotelicznej. Celem tej narracji jest filozoficzno-pedagogiczna analiza edukacji jako zjawiska wymagającego ciągłej aktualizacji w świadomości społecznej. Autoteliczny charakter edukacji został omówiony w kontekście trzech obecnych w niej składników. Składają się nań idee, ludzie i instytucje. Każdy z nich zawiera w sobie swoiste dla siebie ograniczenia. Kontekstem rozważań są zarówno przesłanki historyczne, jak i określone uwarunkowania społeczno-kulturowe, o których szerzej pisałem w autorskiej koncepcji metahistorii w badaniach myśli pedagogicznej. W warstwie metodologicznej odwołuję się do metahistorii idei, analizując imponderabilia aksjologiczne edukacji, wskazując z jednej strony na jej atrybuty, a z drugiej na jej ograniczenia i potencjał. Pozostaję także w zgodzie z konstruktywizmem, którego zasadniczą dla poniższych badań ideę wyraził K. Ajdukiewicz twierdząc, że od wyboru aparatury pojęciowej zależy nasz obraz świata konstruowany z danych doświadczenia. Jako wynik badań chciałbym uznać przekonującą argumentację na rzecz niezbywalności pojęcia edukacji jako swoistego rusztowania kategorialnego w obszarze interpretacji naukowych i realnej edukacji jako swoistego szkieletu w konstruowaniu naszego człowieczeństwa. Artykuł ma charakter otwarty i stanowi zaproszenie do dyskusji.

THE VALUE CONTENT OF INTERNATIONAL LAW

ВРЕДНОСНА САДРЖИНА МЕЂУНАРОДНОГ ПРАВА

Author(s): László Valki / Language(s): Serbian / Issue: 1/1985

Evaluations of various foreign political actions are sometimes liable to an overestimation of the importance of international law. This attitude is here called the normative approach to international relations. Its source must be looked for in the fact that, for many, international law has a general axiological function. In contradiction with domestic law international law is not in a position to carry out this function. Domestic law always expresses the interests of a given ruling class in the form of legal norms, and always defends and ensures the power of this class. International law on the other hand, at least as far as its universal basic norms are concerned, exclusively expresses a peculiar amalgam or compromise of the interests of antagonistic classes, without prescribing a preference for either. As a result the universal international system of norms does not contain any norms or groups of norms which express the long term, strategic interests of any particular class. Those norms therefore, which form the backbone of the present system of international law, are neutral and indifferent from the aspect of the direction of human progress or the class content of development. The axiological meaning of international law must therefore be more narrowly defined. Universal norms may be neutral as regards the final autcome of the class strugle but not when it comes to the weapons employed in it. After all they universally prohibit the use of force and interference in the affairs of states whose sovereignity must be respected, thus limiting the use of such tools equally for everybody. As a result the universal normative system of international law is only partially suitable when judging the attitude and behaviour of states.