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

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Value orientations, collective identities and value cleavages in Slovak society

Value orientations, collective identities and value cleavages in Slovak society

Hodnotové orientácie, kolektívne identity a hodnotové štiepenia v slovenskej spoločnosti

Author(s): Vladimír Krivý / Language(s): Slovak / Issue: 3/2005

Keywords: value orientations; historical patterns; group identities; attitudinal cleavages

The paper analyzes a few representative surveys of Slovak population. In process of value orientations scrutinizing, broadly shared values and value cleavages are in the focus. A concept of latent ideological types is an attempt to unveil hidden patterns of value orientations. We have described a relevant cultural pattern of historical continuity in political behaviour. A role of political conflict in a process of increasing value differences is documented. A focus shifts from particular group identities to general ones. At the end, three main dividing lines are identified.

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VALUE PRIORITIES OF MODERN NORTH WOMEN (BASED ON THE EXAMPLE OF SAKHA ETHNOS REPRESENTATIVES)

VALUE PRIORITIES OF MODERN NORTH WOMEN (BASED ON THE EXAMPLE OF SAKHA ETHNOS REPRESENTATIVES)

Author(s): Mariya Nafanailova,Agrafena Makarova,Mariya Buhaieva / Language(s): English / Issue: 19/2013

Keywords: Values; Value Priorities; Motivational Value Types

In this article, there are described empirical study materials which was realized by the authors in the Republic of Sakha (Yakutia) in 2013 based on the methodic of S. Shvartz of the Sakha Republic women’s life values. Value priorities of the modern sakha women are analyzed. Comparative analysis of the value structures according to the ages and places of residence is also realized.

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Environment Factors of Energy Companies and Their Effect on Value: Analysis Model and Applied Method

Environment Factors of Energy Companies and Their Effect on Value: Analysis Model and Applied Method

Environment Factors of Energy Companies and Their Effect on Value: Analysis Model and Applied Method

Author(s): Juozas Bivainis,Artūras Kaklauskas,Juratė Šliogerienė,Edmundas Kazimieras Zavadskas,Mark Seniut / Language(s): English / Issue: 3/2009

Keywords: environment factors; ecology; energy sector; infrastructure; model; multiple criteria method; valuation

Practical tasks related to property management and disposal in energy companies can be solved only if the actual property value of these companies is known. Traditional practical property valuation methods are based on the analysis of incurred property development costs or financial indicators of activities and are inadequate to account for the influence of environment factors on corporate activities and, in turn, on the value of companies. An analysis model for environment factors affecting energy companies was developed to improve objectiveness of valuation; through analysis of the model’s components it is possible to analyse external macro, meso and microenvironment of a particular company and to assess efficiency of such environment, as well as the impact of separate factors on value. A criteria system developed using the Analysis Model for Environment Factors and the Decision Support System for Measurement of Effect of Environment Factors on Value of Energy Companies, which was developed by the authors, were used to solve a practical task, which helped to evaluate the effectiveness of the Model of Environment Factors. The practical task included measurement of the utility degree and market value of the selected electricity companies and assessment of the impact of the criteria, which affect the environment, on the value of the selected energy companies.

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DETERMINANTS OF ECONOMIC VALUE ADDED. EMPIRICAL EVIDENCE FROM ROMANIAN MARKET

DETERMINANTS OF ECONOMIC VALUE ADDED. EMPIRICAL EVIDENCE FROM ROMANIAN MARKET

Author(s): Neculai Tabără,Andreea Vasiliu / Language(s): / Issue: 01/2013

Keywords: economic value added; weighted average cost of capital; long term debts; regression analysis

Maximize enterprise value as a fundamental objective of the management of the enterprise acquired new interpretations given the economic climate changes. In this respect firstly shall be identified procedures for creating value for shareholders. Once achieved this aim we will create value for all parts interested. This objective can be reached only by integrating the concept of performance in enterprise valuation and through a properly applied methodology, taking into account all factors that may arise. The present research is oriented towards performance analysis using the indicator economic value added EVA-more precisely by its determinants. For analysis were selected 65 companies listed on the Bucharest Stock Exchange Market.

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Discrimination of domestic supplies relative to imports for the value added tax exemptions

Discrimination of domestic supplies relative to imports for the value added tax exemptions

Discrimination of domestic supplies relative to imports for the value added tax exemptions

Author(s): Arkadiusz Bernal / Language(s): / Issue: 403/2015

Keywords: VAT; tax exemption; import; Poland; European Union

The general idea of the value added tax is to be neutral in respect of the choice of suppliers according to their location. This is the reason why exports are taxed with the 0% tax rate and domestic supplies or imports are taxed with the same tax rates. To ensure neutrality of the tax the legislator applies the same exemptions from the value added tax to domestic supplies and imports. At first glimpse this solution seems to give the same results, but in fact it means that domestic supplies are discriminated in favour of imports. The main objective of the article is to prove that, when the recipient of goods is a consumer or a non-taxable entity, the exemption from the value added tax, which applies both to imports and domestic supplies of goods, causes discrimination to the latter. In the article a few examples of exemptions on imports from the Polish Value Added Tax Act are presented. They were chosen because of their possible influence on a choice of suppliers based on their location.

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Laws and principles of universal value in sustainable development indicators analysis

Laws and principles of universal value in sustainable development indicators analysis

Laws and principles of universal value in sustainable development indicators analysis

Author(s): Andreea Constantinescu / Language(s): Romanian / Issue: 31/2014

Keywords: Laws of power; Zipf; Pareto; Mandelbrot; Georgescu-Roegen; Sustainable development indicators;

Each extension of the scope of laws and principles that allow both mathematical and statistical remodeling as well as reaffirming the appropriateness of proven methods, stirs up a special study interest. The ever-expanding computational power of laws of power offers to the scientific universe possibility of new approach to the crucial relationship between quantity and quality, between micro and macro dimensions. Boosting broadening the use of quasi-universal value theories in research in order to deepen the analysis of sustainable development indicators can lead to a greater understanding of all aspects of this area and to facilitate understanding of the arguments which underlie any responsible decision making. This assumption underlies the logical conclusion that sustainability becomes even stronger as it benefits from scientific arguments support resulting from research. Although we have confined ourselves in drafting some coordinates for application of each method presented to particular issues of sustainable development, this research theme will be strengthened and pursued through appropriate extensive analysis.

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THE BUSINESS VALUE OF INFORMATION TECHNOLOGY, BIG DATA ANALYTICS, AND CONSUMER HEALTH APPLICATIONS
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THE BUSINESS VALUE OF INFORMATION TECHNOLOGY, BIG DATA ANALYTICS, AND CONSUMER HEALTH APPLICATIONS

THE BUSINESS VALUE OF INFORMATION TECHNOLOGY, BIG DATA ANALYTICS, AND CONSUMER HEALTH APPLICATIONS

Author(s): KAREN COATNEY,ROGER A. DONOVAN,DERRICK WHELAN,Adrian Gill-Cox,Tessa Blanton / Language(s): English / Issue: 2/2018

Keywords: artificial intelligence algorithm; clinical medicine; healthcare delivery;

We inspect the relevant literature on the employment of artificial intelligence algorithms in clinical medicine and healthcare delivery, providing both quantitative evidence on trends and numerous in-depth empirical examples. Using various empirical data, we performed analyses and made estimates regarding the importance of big data in healthcare organizations, the relationship between digital health and data analytics, individuals’ use of technology to track health care charges and costs, the artificial intelligence healthcare startups by segment and founding period, and U.S. healthcare assistive robots market size, by product.

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Cultural Policy of Yugoslav Self-Management: Conceptual and Value Bases and Modalities

Cultural Policy of Yugoslav Self-Management: Conceptual and Value Bases and Modalities

Cultural Policy of Yugoslav Self-Management: Conceptual and Value Bases and Modalities

Author(s): Vladimir M. Kolarić,Vuk B. Vukićević / Language(s): English,Serbian / Issue: 4/2018

Keywords: socialist self-management;culture;cultural policy;Yugoslavia;

The paper points to the importance of culture in the project of Yugoslav socialist self-management and explores, in the first place, the doctrinal interpretation of culture as a sector, an integrative factor of the socio-political system and conceptual-value regulator. Different modalities of cultural policy are explored in the context of socialist self-management and a model of their classification is proposed, which could more clearly clarify the peculiarities of the cultural policy of socialist self-management and perceive their relevance for our time. Given the understanding of culture as an integral part of the project of establishing a socialist self-managing society, representing its “core”, the failure of the project of Yugoslav socialist self-management could be viewed not as a primarily political or economic one, but as a failure in the field of culture.

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TRUST AS AN EVER-GROWING AND INEXHAUSTIBLE VALUE IN ORGANIZATIONS IN THE LIGHT OF THE LITERATURE

TRUST AS AN EVER-GROWING AND INEXHAUSTIBLE VALUE IN ORGANIZATIONS IN THE LIGHT OF THE LITERATURE

Author(s): Ildiko Rudnik / Language(s): English / Issue: 1/2019

Keywords: Trust; Trust Building; Types of Trust;

This paper summarizes the main findings of the literature on 'trust in organizations', relying mainly on the latest publications. The definitions, forms and development possibilities of trust used exclusively at the organizational level are discussed in more detail, so the names of classical authors appear in this section as well.In addition to building, expanding, and rebuilding trust, we also talk about the consequences of lack of confidence.Based on the findings of the more than 30 scientific publications used, we have tried to present the essential existence of trust, either in the workplace or in the private world.

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VALUE OF IMAGES AND SYMBOLS IN THEOLOGICAL AND SPIRITUAL REFLECTION ON CHRISTIAN SPIRITUAL EXPERIENCE

VALUE OF IMAGES AND SYMBOLS IN THEOLOGICAL AND SPIRITUAL REFLECTION ON CHRISTIAN SPIRITUAL EXPERIENCE

VALUE OF IMAGES AND SYMBOLS IN THEOLOGICAL AND SPIRITUAL REFLECTION ON CHRISTIAN SPIRITUAL EXPERIENCE

Author(s): Stanisław T. Zarzycki / Language(s): English / Issue: 4/2018

Keywords: spiritual experience; symbol; spiritual consciousness; spiritual function;

The article explains the concept of a spiritual experience in the context of a broadly understood experience. The author highlights the anthropological aspect of symbols and links them with human spiritual consciousness. The article concentrates on symbols occurring in the Bible and their use in symbolic acts performed by the prophets and by Jesus Christ. It shows the spiritual role of symbols in the Gospel of John and defines the role of symbols in spiritual experience realized in the context of prayer, liturgy and mysticism.

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ANALYSIS AND UPGRADING OF VALUE CHAIN

ANALIZA I UNAPREĐENJE LANCA VREDNOSTI

Author(s): Nebojša Zakić,Slavko Božilović,Ivan Šijaković / Language(s): English,Serbian / Issue: 4/2018

Keywords: value chains;value chain components;value chain analysis;value chain upgrading;agribusiness;

The contemporary concept of value chains has evolved from many disciplines and directions by creating a complex and multidisciplinary body of knowledge. The value chains consist of structural and dynamic components of a system. The structural components refer to all participants within a chain that, through market-focused collaboration, execute a sequence of activities that add value. The dynamic components relate to management and relationships among participants, and the ability of the value chain to remain competitive by improving the system. The main activities of a value chain analysis are: end-market analysis, value chain mapping, the analysis of network structure and governance, as well as economic analysis. The results of the analysis are the input for the upgrading strategies. Types of upgrading in value chains are: the upgrading of a product, process, functional and intersectoral upgrading. The paper focuses on the value chains in agribusiness and especially to small agricultural producers

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The Value of the Soul in the Religious Views. An Overview targeting the Salvation of an Individual

The Value of the Soul in the Religious Views. An Overview targeting the Salvation of an Individual

The Value of the Soul in the Religious Views. An Overview targeting the Salvation of an Individual

Author(s): Cosmin Tudor Ciocan / Language(s): English / Issue: 2/2020

Keywords: self-awareness; consciousness; salvation; Neoplatonism; metaphysics; transcendence; matter;

The Soul is considered, both for religions and philosophy, to be the immaterial aspect or essence of a human being, conferring individuality and humanity, often considered to be synonymous with the mind or the self. For most theologies, the Soul is further defined as that part of the individual, which partakes of divinity and transcends the body in different explanations. But, regardless of the philosophical background in which a specific theology gives the transcendence of the soul as the source of its everlasting essence – often considered to survive the death of the body –, it is always appraised as a higher existence for which all should fight for. In this regard, all religious beliefs assert that there are many unseen battles aiming to take hold of the human soul, either between divinity and evil, or between worlds, or even between the body and the soul itself. These unseen battles over the human soul raging in the whole world made it the central item of the entire universe, both for the visible and the unseen worlds, an item of which whoever takes possession will also become the ruler of the universe. Through this philosophy, the value of the soul became abysmal, incommensurable, and without resemblance. The point for making such a broad overview of the soul in religious beliefs is the question of whether we can build an interfaith discourse based on the religions’ most debated and valuable issue, soul?

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Modern moral reinterpretation of Jesus and its value to the philosophy of religion

Modern moral reinterpretation of Jesus and its value to the philosophy of religion

Modern moral reinterpretation of Jesus and its value to the philosophy of religion

Author(s): Antoni Torzewski / Language(s): English / Issue: 2/2019

Keywords: morality; ethics; religion; moral religion; contemporary philosophy; Jesus; Immanuel Kant; Gotthold Ephraim Lessing; Ludwig Feuerbach; reinterpretation; German philosophy Enlightenment;

The moral reinterpretation of Jesus conducted by Kant, Lessing and Feuerbach, is an interesting matter when it comes to the philosophy of religion. The abovementioned German philosophers claimed that Jesus ought to be understood only as a moral archetype and a revolutionist in morality. This concept arose on the grounds of moral religion which was one of the most interesting ideas of the Enlightenment. Thus, exploring this moral reinterpretation of Jesus is just an excuse to study the concept of moral religion. Despite the fact that this idea is no longer current, it has immense influence on the contemporary philosophy of religion. Therefore, understanding the concept of moral religion can broaden the context of the contemporary discussion.

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THE STRUCTURE OF MEDICINAL PLANTS WORD COMBINATIONS, THEIR VALUE AND APPLICATION IN PRACTICAL MEDICINE

THE STRUCTURE OF MEDICINAL PLANTS WORD COMBINATIONS, THEIR VALUE AND APPLICATION IN PRACTICAL MEDICINE

Author(s): Inna Tomka,Olexander Rak,Iryna Zazulia / Language(s): English / Issue: 1/2020

Keywords: model; phrase; medicinal plants; raw materials; disease; alkaloids; glycosides; substance; phytotherapy; research;

Primitive people, exploring the habitats, also explored the local flora, finding for themselves plants that had both healing and deadly properties. This is how the first medicine came about. Since ancient times, people have been trying to find the “Philosopher's Stone” and the miraculous medicinal herb that will present immortality and be able to cure and cure a variety of ailments1 . Not one researcher notes that medicinal plants were the first medicine of mankind. It is interesting that stories about medicinal plants consisted of fables, fairy tales, stories and more. They were sung in poems. For example, in the medico-botanical poem of the 11th century “On the Properties of Herbs” (Latin name “Macer Floridus de viribus (virtutibus) herbarum” as well as “De naturis herbarum”) Odo from Mena (Macer Floridus) described the medicinal properties of more than 100 medicinal plants. Centuries passed, and people did not part with the plants, watched them, often treated them and carefully studied their healing properties.

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REFLEXIVITY IN THE STUDY OF WARFARE: IS THERE ADDED VALUE FOR THE DISCIPLINE OF INTERNATIONAL RELATIONS?

REFLEXIVITY IN THE STUDY OF WARFARE: IS THERE ADDED VALUE FOR THE DISCIPLINE OF INTERNATIONAL RELATIONS?

REFLEXIVITY IN THE STUDY OF WARFARE: IS THERE ADDED VALUE FOR THE DISCIPLINE OF INTERNATIONAL RELATIONS?

Author(s): Srđan T. Korać / Language(s): English / Issue: 4/2020

Keywords: reflectivism; reflexivity; epistemology; standpoint epistemology; situatеd knowledge; war; warfare; international relations; victimisation; embodiment

The article examines whether reflectivist approach to epistemology in the study of warfare can amend some weaknesses of the rationalist/positivist canon of mainstream International Relations (IR) theories. The author argues for the existence of a new epistemic situation for the IR researcher: an ontological transformation of the military profession in post-industrial societies that has created a sacralised civic duty to fight in war. The research of warfare is becoming more focused on the individual – who is either a reluctant combatant or a civilian victimised by military operations, but protected by international norms. The author hypothesises that the advantages of reflectivist epistemological viewpoint – embracing standpoint epistemology, situated knowledge, the concept of embodiment, Cynthia Enloe’s claim that “the international is the personal” – may provide a plausible alternative path in the quest for an answer to the question of how we learn about warfare as the central problem of international relations. The analysis shows how reflectivism encourages researchers to identify new, previously “hidden” or marginalised questions and thus expand the scope of inquiry of mainstream IR. The author concludes that, when it comes to the study of warfare in the early twenty-first century, the largest contribution of reflectivist approach to epistemology of IR is in overcoming the shortcomings of the traditionally rigid mainstream epistemological framework of the discipline, providing the grounds for future counter-hegemonic actions.

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Improvisation as a Pedagogy of Organicity in a Work of Textbook Value by Victor Mihăilescu

Improvisation as a Pedagogy of Organicity in a Work of Textbook Value by Victor Mihăilescu

Improvisation as a Pedagogy of Organicity in a Work of Textbook Value by Victor Mihăilescu

Author(s): Mihaela Bețiu / Language(s): English / Issue: 31/2021

Keywords: acting; improvisation, theatrical theory; psychology; pedagogy; theatrical pedagogy; neuroscience; theatrical practitioners; Spolin System; Johnstone System; Boal System; Zinder System;

The work Improvisation, the Pedagogy of Organicity is a major, original contribution to the research specific to the field of theatre and performing arts in general, and the art of acting in particular, and the reader interested in the latest editorial entries, ideas, methodologies, especially if he is a specialist, will literally go through it while taking notes. The reviewed work, following a doctoral dissertation awarded Summa cum Laude, is based on a thorough documentation, the research sources, professionally cited in the paper, cover the essential bibliography and the latest works in the field of Theatre Theory and Aesthetics, Actor's Art and Theatrical Improvisation and the vast fields from which the actor's art constantly borrows support and analysis tools – Psychology, Pedagogy, Neurosciences. The material is structured in three main parts, the twinning of which results in the author's original thesis – a compendium of ideas on improvisation and specific methodologies that becomes, through the exceptional quality of documentation and the original contribution of the author's own research, a landmark for actors and theatre pedagogues, theorists and practitioners in the field.

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THE THEOLOGICAL VALUE OF LUKE’S PROLOGUE (LUKE 1:1-4)

THE THEOLOGICAL VALUE OF LUKE’S PROLOGUE (LUKE 1:1-4)

THE THEOLOGICAL VALUE OF LUKE’S PROLOGUE (LUKE 1:1-4)

Author(s): Mihai Adrian VÎNĂTORU / Language(s): English / Issue: 4/2018

Keywords: Gospel of Luke; Biblical Interpretation; New Testament; Orthodox Doctrine;

The author testifies that this text is addressed to Theophilus after he already received the λόγων, the teachings about Christ. In this particular context, the written material is an additional mean through which the Christian strengthens its belief. There is no indication about the content or the form of what the receiver already knew about Jesus Christ, but from this context is clear that the author is building on something. The methodical approach of Luke regarding the exposition of all the relevant facts and events indicate a great focus on this task. Even as Theophilus must have had some Christian notions, the writer takes his time and produces a coherent narrative, diligently conducting his catechetical endeavor. The theological value of Luke‟s Gospel preface is yet to be explored from different perspectives. Although easily ignored by theologians and more often approached by language analysts, critic scholars or church historians, the text can reveal a wealth of information relevant to our modern context, addressing issues like Tradition, inspiration, mission, catechism or historical reality of Jesus Christ, the incarnated Son of God.

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The scientific value of the twin researches conducted by Gheorghe Oancea-Ursu

The scientific value of the twin researches conducted by Gheorghe Oancea-Ursu

The scientific value of the twin researches conducted by Gheorghe Oancea-Ursu

Author(s): Mariana Marinescu,Mihai Botea,Dragos Botea,Georgeta Groza / Language(s): English / Issue: 4/2021

Keywords: the twins; monozygotic twins; dizygotic twins; the heredity; the environment;

Romanian contributions of the twin method between theory and practice. The twins method allows us, more than the other methods, to approach the forms of interaction between heredity and the environment:– identical heredity (monozygotic twins) – identical environment;– identical heredity (monozygotic twins) – different environment; – different heredity (dizygotic twins) – identical environment. In the education of pupils, an important contribution is represented by the interaction between genetic factors and environmental factors, so that the controlled addition of influences from the proximal environment(family, group of friends, everyday situations) and influences from the distal environment (Internet, media) leads to: – improving school performance and daily driving; – the development of skill.

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Anti-war Actionism in the Urbanized Space: A Postmodern Approach to Asserting the Value of Peace

Anti-war Actionism in the Urbanized Space: A Postmodern Approach to Asserting the Value of Peace

Anti-war Actionism in the Urbanized Space: A Postmodern Approach to Asserting the Value of Peace

Author(s): Nataliia Khoma,Ihor Vdovychyn / Language(s): English,Polish / Issue: 90/2022

Keywords: socio-political activism; actionism; anti-war actionism; military aggression, peacebuilding; Russian invasion of Ukraine in 2022; urban space

This study aims to clarify the role of actionism as a peacebuilding tool, identify the advantages and disadvantages of its various techniques (performance, happening, art installation, flash mob, etc.), and evaluate their effectiveness in the urbanized space. The research methodology is based on postmodernism and its comprehension of activism, public action and protest. Anti-war actionism is considered an element of the system of socio-political actionism. It is characterized as a set of spectacular forms of non-violent public protest against armed aggression and its consequences. The expansion of today’s anti-war actionism beyond the narrow artistic environment and its entrance into the broad social dimension is demonstrated. The empirical basis for the conceptualization of anti-war actionism includes two groups of actions: (1) anti-war actions carried out since the 1960s in the United States and Western Europe; (2) anti-war actions carried out in various countries in response to the Russian invasion of Ukraine in 2022. The regional features of anti-war actionism under the conditions of armed conflicts and wars are determined, and the advantages and disadvantages of anti-war actionism as a peacebuilding technology are identified within the space of modern cities.

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The Value of a Calorie: Food Policies and the Making of Standards of Living in Mid-20th Century Romania

The Value of a Calorie: Food Policies and the Making of Standards of Living in Mid-20th Century Romania

The Value of a Calorie: Food Policies and the Making of Standards of Living in Mid-20th Century Romania

Author(s): Mara Mărginean / Language(s): English / Issue: 2021+22/2022

Keywords: nutrition; food, science; Romania; development; postwar reconstruction;

My paper proposes a historical account of the genealogy of nutritional standards in Romania from the 1930s until the late 1950s, documenting the strategies behind turning “food” into “nutrition” and “nutrition” into a domain of political concern and governmental intervention. Using archival information, I argue that while central to the socialist state’s effort to recalibrate planning and distribution programs and ground industrialization and urbanization, these nutrition policies echo social outcomes of development worldwide and flesh out multiple possibilities of scaled analysis (global, regional, and national) in the context of the Great Depression, WWII, postwar food rationing, and postwar welfare. Consequently, instead of substantiating the interwar and the postwar as two distinctive political systems, my paper aims to show that postwar approaches to food policies should be linked with a political economy of the workforce that first became transparent in 1930s Europe.

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