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Savova, Kameliya. „Global Impact of COVID 19 on the Concept of “Going Concern”“. SHS Web of Conferences 92 (2021): 01045. http://dx.doi.org/10.1051/shsconf/20219201045.
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Research background: The article presents a problem in the field of financial reporting. “Going concern” is the basic concept and principle in the preparation of the financial statements of enterprises. Purpose of the article: The purpose of this article is to present the global impact of COVID 19 on the concept of “going concern”, which is used as a basis for the development of the financial statements of the companies. The essence of the “going concern” concept is clarified. The key factors provoking a crisis in the capital cycle of the enterprises and possible scenarios of manifestation of a “going concern” in conditions of uncertainty are presented. Methods: The research methodology is based on a systematic approach with appropriate methodological tools for analysis, generalization, and graphic visualization of the achieved results. Empiric research of the information on revenues, profitability, and net cash availability of non-financial enterprises - issuers on the Bulgarian Stock Exchange was conducted, based on published interim financial statements for the first quarter of 2020. Findings & Value added: The content of the research is useful for potential investors who are interested in non-financial companies - issuers on the Bulgarian Stock Exchange. It provides important knowledge into understanding the economic nature of the ‘going concern’ concept applied in the globalizing economy as a basis for preparing financial statements.
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Babicheva, N. E., N. P. Lyubushin und R. Yu Kondrat'ev. „The going concern concept in the assessment of creditworthiness of economic entities“. Regional Economics: Theory and Practice 16, Nr. 1 (16.01.2018): 18–37. http://dx.doi.org/10.24891/re.16.1.18.
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Babicheva, N. E., N. P. Lyubushin und R. Yu Kondrat'ev. „The going concern concept in the assessment of creditworthiness of economic entities“. Economic Analysis: Theory and Practice 16, Nr. 10 (27.10.2017): 1840–58. http://dx.doi.org/10.24891/ea.16.10.1840.
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Musvoto, Saratiel Wedzerai, und Daan G. Gouws. „Rethinking The Going Concern Assumption As A Pre-Condition For Accounting Measurement“. International Business & Economics Research Journal (IBER) 10, Nr. 4 (30.03.2011): 31. http://dx.doi.org/10.19030/iber.v10i4.4181.
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This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern concept as a precondition. Representational measurement theory is a theory that establishes measurement in social scientific disciplines such as accounting. The going concern assumption is prescribed as one of the preconditions for measuring the attributes of the elements of the financial statements of an entity that is expected to continue in business for the foreseeable future. Studies in accounting measurement have so far not succeeded in establishing foundations of measurements under going concern. The findings of this study suggest that the going concern assumption is anti-measurement in nature. Consequently, the findings suggest that financial statements be prepared on a basis that distinguishes quantifications produced under conditions that facilitate accounting measurement from those that do not.
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Genta, I. Nyoman Yatna Dwipayana, und I. Nyoman Suyatna. „Penerapan Konsep Going Concern Bagi Perseroan Terbatas Yang Telah Dinyatakan Pailit“. Acta Comitas 5, Nr. 2 (07.08.2020): 252. http://dx.doi.org/10.24843/ac.2020.v05.i02.p04.
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In this research, will be discuss how the application of the concept of going concern in the UUK-PKPU and how the impact of the application of going concern in the settlement of a limited company that has been declared bankrupt. The writing method used is normative juridical by using the statutory approach and conceptual approach. Regarding the form of going concern application in UUK-PKPU, it is reflected in the provisions of Article 179 paragraph (1) which is in line with the mandates of Article 25 of UUK-PKPU. By doing this going concern does not necessarily delay the implementation of liquidation of state assets, assets that are not part of or can support the going concern still will be liquidated based on applicable regulations. It can be concluded that with the enactment of going concern is an effort to increase the value of bankrupt assets which are expected to be used to pay off the remaining bankrupt debts. As well as the implementation of going concern is an effort that does not preclude the process of liquidation of bankrupt assets as long as the liquidated assets do not obstruct the going concern process.
Dalam penelitian ini akan membahas mengenai bagaimana bentuk penerapan konsep going concern di dalam UUK-PKPU dan bagaimanakah dampak penerapan going concern dalam penyelesaian perseroan terbatas yang telah dinyatakan pailit. Metode penulisan yang digunakan adalah yuridis normatif dengan menggunakan pendekatan perundang-undangan dan pendekatan konseptual. Mengenai bentuk penerapan going concern dalam UUK-PKPU tercermin di dalam ketentuan Pasal
179 ayat (1) yang mana ketentuan tersebut sejalan dengan amanat Pasal 25 UUK-PKPU. Dengan dilakukannya going concern ini tidak serta merta menunda pelaksanaan likuidasi terhadap harta kekayaan persero, terhadap harta yang tidak menjadi bagian atau dapat mendukung kerberlangsungan going concern akan tetap dilikuidasi berdasarkan aturan yang berlaku. Dapat disimpulkan bahwa dengan diberlakukannya going concern merupakan salah satu usaha untuk meningkatkan nilai dari harta kekayaan persero pailit yang diharapkan dapat digunakan untuk melunasi sisa utang persero pailit. Serta dengan diberlakukannya going concern ini merupakan upaya yang tidak menghalangi proses likuidasi terhadap harta kekayaan persero pailit selama harta yang dilikuidasi tidak menghalangi proses going concern.
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Lyngå, Gösta. „The Concept of Young Populations“. Highlights of Astronomy 7 (1986): 473–74. http://dx.doi.org/10.1017/s1539299600006791.
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At the last General Assembly of the IAU, in Patras, we had a Joint Discussion about the evolution in old stellar populations in galaxies. Then, as will be the case today, the great emphasis was placed on star formation and stellar evolution, on luminosity functions and mass functions. Today our theme does not include the word stellar. This is intentional. The young populations we are going to discuss will to a large extent concern the gaseous component in galaxies. The gas and the dust may from some points of view be considered old. However, when it takes part in star formation we discuss it as a part of the young population.
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Muchlis, Saiful, und Mariyani Mariyani. „Akuntansi Pertanggungjawaban Sosial Menggugat Keuangan Perusahaan Ditinjau Dari Konsep Going Concern“. JPS (Jurnal Perbankan Syariah) 2, Nr. 1 (09.04.2021): 95–113. http://dx.doi.org/10.46367/jps.v2i1.299.
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The purpose of this study is to find out the application of the going concern concept combined with financial performance to be able to encourage companies to carry out their social responsibility to remain a sustainable (future) point. In addition, this study also aims to determine the perceptions and level of satisfaction felt by stakeholders on the implementation of corporate social responsibility (CSR) programs carried out by the company to stakeholders in order to guarantee the company's business continuity in the future. This research is qualitative research with a critical approach based on pseudo sustainability through interviews with a total of 6 informants. The results showed that analyzing the company's finances in combination with the going concern concept was able to encourage companies to carry out their social responsibility to remain a concern for the future. The results of the study also show that the CSR programs carried out by the company are considered good and very beneficial for employees and the community around the company. This research also shows that the evaluation of the implementation of CSR programs is realized quite well, stakeholders both internal (employees) and external (local communities) are quite satisfied with the implementation of CSR programs carried out by the company to stakeholders.
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Velte, Patrick. „Development and current criticism of asset impairment in German tax accounting“. Corporate Ownership and Control 13, Nr. 1 (2015): 756–68. http://dx.doi.org/10.22495/cocv13i1c7p3.
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In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since 1934. The conceptual weaknesses of the concept have set the future of the 80-year old fiscal measurement tradition up for discussion. First, I shed light on the development of the accounting measurement concepts from Prussian Civil Code 1794 (ALR) to the German Income Tax Act 1934. Then, I analyse the main results of the current tax jurisdiction and draw a comparison to the German commercial law and the IFRS. I state that the creation of a common basis for measurement under commercial and tax law would be desirable, since the going concern value was understood as neither an exception, nor as being subject to the whims of targeted tax accounting policies. The provision of a purely indicator-based impairment test by the IASB is also recommended.
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Cormier, Denis, Michel Magnan und Bernard Morard. „The Auditor's Consideration of the Going Concern Assumption: A Diagnostic Model“. Journal of Accounting, Auditing & Finance 10, Nr. 2 (April 1995): 201–22. http://dx.doi.org/10.1177/0148558x9501000201.
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A central tenet of audited financial statements is the assumption that the reporting firm will remain in business for the foreseeable future, that is, it is a going concern. However, recent years have seen a wave of highly visible corporate failures that have greatly reduced investors' confidence in auditors' work. This paper develops a tool to evaluate the going concern risk of an audit client, within the risk analysis framework suggested by the auditing literature. The study is innovative along four dimensions. First, new developments in financial statement analysis research are applied to auditing. Second, in addition to quantitative indicators reflecting trends in financial statements, the model also includes qualitative corporate governance characteristics suggested by current audit practice. Third, the concept of going concern failure is broadened and is not restricted to legal bankruptcy. Finally, complementary multivariate classification techniques, logit, linear discriminant analysis, and recursive partitioning are used to provide predictive and interpretative guidance to auditors. Results suggest that a systematic interpretation of financial statements and an evaluation of investment and accounting decisions made by managers would allow auditors to classify firms before the advent of any economic loss. Furthermore, some ratios provide consistent signals about going concern failures. Implications about audit work are then discussed.
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Sicoli, Graziella, und Paolo Tenuta. „The impact of the “going concern” on auditors’ judgement. Analysis of the Italian context from an international perspective“. Corporate Ownership and Control 13, Nr. 1 (2015): 44–55. http://dx.doi.org/10.22495/cocv13i1p5.
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The present work aims to analyse the concept of going concern on the one hand, through a case study of three companies which have recently come under observation of the CONSOB and have been inserted in the so-called “black list” and, on the other, the consequences that the removal of the presumption of continuity can have on the kind of assessment the auditors make. The aim of the present work is twofold: the first part analyses the principle of going concern from a business and economic perspective. Once this has been completed, the work will go on to offer an overview of the dynamics that can bring a company to a crisis point, and how these affect the judgments expressed by the auditors.
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Manoel, Jorge, und Luiz Felipe Quel. „Inovação nas normas internacionais do novo relatório do auditor independente“. Journal on Innovation and Sustainability. RISUS ISSN 2179-3565 8, Nr. 1 (01.04.2017): 114. http://dx.doi.org/10.24212/2179-3565.2017v8i1p114-127.
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Historically, the independent audit profession faces a relevant challenge relating to the close of the users’ expectation gap of its report on the financial statements of companies. Throughout the years, studies of this matter were made to identify main causes. As a result, a new standard on the independent auditors’ report was internationally approved, which is applicable for financial statements of listed companies for the year ended on or after December 15, 2016 (for Brazilian listed entities, December 31st, as locally regulated). Among the main changes innovating the new independent audit report aiming to close the users’ expectation gap are: the reorganization of the paragraphs of the auditor report to reflect the importance of the subjects; the confirmation by the auditor of his independence in relation to the company he is auditing; material uncertainty related to the entity´s ability to continue operating (going concern concept) described in a specific section; the inclusion of a new paragraph for listed; companies detailing key audit matters (KAM) found during the audit (disclosure is optional for other companies); new section on other information that accompany the financial statements (for example management report) and the results of the audit procedures applied to it; the evaluation of management of its responsibility relating to the capacity of the company to continue in operation (going concern concept); a more comprehensive description of auditor’s responsibilities, including with respect to going concern. These changes compose the reply of the audit profession to close the user´s expectation gap in relation to the new auditor report. The one relating to the inclusion of the new paragraph detailing key audit matters identified during the audit process is key to respond to the users of the audit report and give them additional information for his sensitivity market investment analysis and decision making process.
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Manoel, Jorge, und Luiz Felipe Quel. „Inovação nas normas internacionais do novo relatório do auditor independente“. Journal on Innovation and Sustainability. RISUS ISSN 2179-3565 8, Nr. 1 (01.04.2017): 130. http://dx.doi.org/10.24212/2179-3565.2017v8i1p130-143.
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Historically, the independent audit profession faces a relevant challenge relating to the close of the users’ expectation gap of its report on the financial statements of companies. Throughout the years, studies of this matter were made to identify main causes. As a result, a new standard on the independent auditors’ report was internationally approved, which is applicable for financial statements of listed companies for the year ended on or after December 15, 2016 (for Brazilian listed entities, December 31st, as locally regulated). Among the main changes innovating the new independent audit report aiming to close the users’ expectation gap are: the reorganization of the paragraphs of the auditor report to reflect the importance of the subjects; the confirmation by the auditor of his independence in relation to the company he is auditing; material uncertainty related to the entity´s ability to continue operating (going concern concept) described in a specific section; the inclusion of a new paragraph for listed; companies detailing key audit matters (KAM) found during the audit (disclosure is optional for other companies); new section on other information that accompany the financial statements (for example management report) and the results of the audit procedures applied to it; the evaluation of management of its responsibility relating to the capacity of the company to continue in operation (going concern concept); a more comprehensive description of auditor’s responsibilities, including with respect to going concern. These changes compose the reply of the audit profession to close the user´s expectation gap in relation to the new auditor report. The one relating to the inclusion of the new paragraph detailing key audit matters identified during the audit process is key to respond to the users of the audit report and give them additional information for his sensitivity market investment analysis and decision making process.
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Parviz, Tavasolizadeh, und Varvai Akbar. „Forming the Concept of Crime in Theoretical System of Post Modernism“. Journal of Politics and Law 9, Nr. 9 (30.10.2016): 102. http://dx.doi.org/10.5539/jpl.v9n9p102.
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<p>One of the dimensions of social changing is the people’s aspects in any era toward the topic of crime, punishment, and administration of justice as well as legal agenda. Therefore the concept of crime has passed historical changes base on the social contexts in which it is located. The connections and relations among the elements, that make the concept of crime, were variable and different. Some scholars concern the present era as a postmodern era which has been emerged after the era of modernity and it somehow has forced itself on societies. In this era all concepts and agendas have been changed in concept and discourse. The concept of crime and criminology has also been changed in both sides. The scholars of this area believe that metamorphosis happens in the concept of crime from modern era into a new critical and postmodern formation. Therefore this study is going to form the concept of crime in theoretical system of postmodernism. The findings of this study shows that crime in the era of postmodernism and in that conceptual system is a kind of “discourse constructed” and is a kind of function of the dominant power and social conditions .</p>
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Morse, Janice M., und Carl Mitcham. „Exploring Qualitatively-Derived Concepts: Inductive—Deductive Pitfalls“. International Journal of Qualitative Methods 1, Nr. 4 (Dezember 2002): 28–35. http://dx.doi.org/10.1177/160940690200100404.
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Analytic induction is a sacred tenet of qualitative inquiry. 1 Therefore, when one begins a project focusing on concept of interest (rather than allowing the concepts to emerge from the data per se), how does one maintain a valid approach? When commencing inquiry with a chosen concept or phenomena of interest, rather than with a question from the data per se about what is going on, how does one control deductive tendencies to see what one desires to see and which threaten validity? Difficulties stem from the nature of induction itself – Is analytic induction an impossible operation in qualitative research, as Popper (1963/65) suggests? In this section, we first discuss Popper's concern, followed by a discussion of two major threats that may prevent an inductive approach in qualitative research.2 The first threat is the “pink elephant paradox;? the second is the avoidance of conceptual tunnel vision or, specifically, how does the researcher decontextualize the concept of interest from the surrounding context and thereby avoid the tendency to consider all data to be pertinent to the concept of interest? As we explore each of these pitfalls, and we present methodological strategies to maintain both the integrity of the concept and the integrity of the research.
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Chavance, B. „Organizations, Institutions, Systems: Types and Levels of Rules“. Voprosy Ekonomiki, Nr. 6 (20.06.2003): 4–21. http://dx.doi.org/10.32609/0042-8736-2003-6-4-21.
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The notion of rules is common to the economics of organization and the economics of institutions. The author analyses the concept of going concern by Commons, the spontaneous and organized order in Hayek's works, and North's distinction of formal and informal institutions. Comparing these three theories he proposes a synthetic and critical approach in trying to articulate individual and collective actions in a systemic framework where organizations are defined as collective and hierarchised ensembles of specific rules, and institutions as general and social rules with higher durability, directly or indirectly sanctioned by the state.
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Dresler, Emma, und Margaret Anderson. „Risk perception in young women’s collective alcohol consumption“. Health Education 117, Nr. 4 (05.06.2017): 414–28. http://dx.doi.org/10.1108/he-12-2016-0065.
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Purpose Heavy episodic drinking in young women has caused concern among many groups including public health professionals. The purpose of this paper is to investigate the experiences of young women’s alcohol consumption so as to facilitate better health education targeting. Design/methodology/approach This qualitative descriptive study examines the narratives of 16 young women’s experience of a “night out” framed as the Alcohol Consumption Journey. Findings The young women’s Alcohol Consumption Journey is a ritual perpetuated by the “experienced” and “anticipated” pleasure from social bonding and collective intoxication. The data showed three sequential phases; preloading, going out and recovery, which were repeated regularly. The young women perceived that going out was riskier than preloading or recovery and employed protective strategies to minimise risk and maximise pleasure. Alcohol was consumed collectively to enhance the experience of pleasure and facilitate enjoyment in the atmosphere of the night time economy. Implications for health interventions on collective alcohol consumption and perceived risk are presented. Originality/value The concept of socio-pleasure is valuable to explain the perpetuation of the young’s women ritualised Alcohol Consumption Journey. The binary concepts of mundane/celebration, individual/collective and insiders/outsiders are useful to illustrate the balancing of collective intoxication with group protective strategies in navigating the edge between risk and pleasure.
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Olaoye, F. O., und T. C. Ojuolape. „Credit Risk Disclosure Compliance And Bank Performance In Nigeria: A Case Study Of Zenith Bank PLC.“ Archives of Business Research 7, Nr. 8 (13.08.2019): 109–13. http://dx.doi.org/10.14738/abr.78.4055.
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The study examined the influence of credit risk disclosure compliance on bank performance in Nigeria. IFRS 7 state that entity should disclose credit risk in their financial report. Credit risk may affect going concern concept and audit report is silent about it. The specific objective of the study is to ascertain the influence of credit risk disclosure on bank profitability. Linear regression analysis was used to analyse the data collected from financial reports, with the help of SPSS 20.0 version. The study discovered that there is positive relationship between credit risk disclosure and bank profitability. The study therefore recommends that the financial institutions regulators should enforce credit risk disclosure in their financial reports as this will help the stakeholders to make informed investment decision.
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Shinde, Sarika T. „Clinical efficacy of ayurveda treatment modalities in the management of garbhashosh (intrauterine growth restriction): a systematic review“. International Journal of Advances in Medicine 7, Nr. 12 (23.11.2020): 1878. http://dx.doi.org/10.18203/2349-3933.ijam20205051.
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Concept of fetal well-being has gained importance in conventional science in recent era, but this concept of ‘supraja janana’ was a prime concern of Ayurveda since old era. Apart from prematurity, intrauterine growth restriction (IUGR) is a major public health problem in most of the developing countries. While going through ayurved classics it is revealed that garbhashosh is one of the disease, which is comparable to intrauterine growth restriction in modern medicine. In Ayurveda various drugs and preparations have been described for treatment of garbhashosh. These drugs are comparatively safe without any unwanted side effects. Aim of this work was to review and meta-analyze the effictiveness of various ayurvedic treatment modalities for garbhashosh with respect to (w.r.t.) IUGR. An attempt to expand the concept of IUGR according to Ayurveda and to yield a flourishing result to this world-wide problem through Ayurveda, this topic has been selected for the study. Going through pathology and main clinical signs and symptoms, garbhashosh can be correlated with IUGR. It is observed that, total 5 clinical studies and 1 case study have been reported on management of IUGR by using classical formulations of Ayurveda. The results and observations obtained through demographical data, effect of therapy observed on the ultrasound parameters as well clinical parameters of garbhashosh w.r.t. IUGR were statistically significant. Results were obtained in favour of most of the ayurvedic formulations. Through this review it can be stated that bruhaniya gana sidha kshirbasti and kshirpan, shatavari kshirbasti, shatavaryadi kshirbasti, yashtimadhu vidari siddha kshirbasti, shatavari ashwagandha phalaghruta kshirbasti, can be given to a pregnant women with IUGR after completion of 28th weeks of gestation, without any complication either in mother or in child. It is cost effective as compared to modern drug.
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Ruiz-Barbadillo, Emiliano, und Andrés Guiral. „The value relevance of expected vs. unexpected going concern opinions“. Investment Management and Financial Innovations 16, Nr. 2 (18.04.2019): 47–65. http://dx.doi.org/10.21511/imfi.16(2).2019.05.
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Previous event studies find that going concern opinions (GCOs) convey significant information to the market when the audit reports appear to be unexpected. Using the value relevance method, this paper examines the differential impact of expected and unexpected going concern opinions on the market value of US firms for the 2000–2006 time period. The results suggest that while both firms receiving expected and unexpected GCOs suffer a drop in their average market value, the decrease is larger in the case of firms with unexpected GCOs. It is also observed that the market tends to shift the weight they place on earnings to the book value of equity in valuing firms with unexpected GCOs. Specifically, the decrease in the pricing multiple of earnings is larger for the case of unexpected GCOs. This result suggests that GCOs are more informative when they are unexpected. The study complements existing work by exploring whether expected GCOs have any differential valuation impact than unexpected GCOs instead of looking at the informativeness of GCOs alone.
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بلعباس, عبد الرزاق. „نشأة مصطلح الاقتصاد السياسي في العالم الإسلامي دراسة مقارنة بين الأدبيات العربية والتركية والأُردية“. الفكر الإسلامي المعاصر (إسلامية المعرفة سابقا) 22, Nr. 88 (01.04.2017): 112–79. http://dx.doi.org/10.35632/citj.v22i88.521.
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يتناول هذا البحث نشأة مصطلح الاقتصاد السياسي في العالم الإسلامي، ومقارنته في الأدبيات العربية والتركية والأردية، وعلاقته بالمصطلح الفرنسي économie politique، والمصطلح الإنجليزي political economy، مع تجاوز الإشارة إلى واضع المصطلح، ومسألة المناسبة في اختيار التسمية بين اللفظ المترجم والمصطلح الأصلي. فالمقصود الرئيس للبحث يتعلَّق بالعملية الإدراكية التي ولَّدت المصطلح: هل تأخذ منحى البناء على ما هو موجود أم تعلن القطيعة معه؟ وعلى هذا، يجب تسليط الضوء على مسألة تطوُّر الكتابة من منظور الحياة المعيشية الواقعية في المجتمعات المسلمة؛ ما يُحتِّم الانتقال من دراسة تاريخ الفكر الاقتصادي الإسلامي إلى دراسة تاريخ الفكر الاقتصادي في هذه المجتمعات.
This study deals with the origin of the concept of ‘political economy’ in the Muslim world through a comparison between Arabic, Turkish and Urdu literature. The study found that the concept entered the Muslim world through the translation of the French term ‘économie politique’ and the English term ‘political economy’. The study recommends going beyond the concern of who introduced first the concept, and the suitability of the translated or original terms. The central issue is the cognitive process that has generated the concept; whether adopting a constructive approach to what exists or to break with it. The study recommends shedding light on the evolution of writings on the economic life in Muslim societies and calls for a transition from the study of the history of economic thought in Islam to the history of economic thought in Muslim societies.
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Bajaj, Ritu, Bhupender K. Som und Mahima Gupta. „Enriching Academia-Corporate Loop (ACL)–A Corporate Social Responsibility Initiative“. Journal of Business Theory and Practice 3, Nr. 2 (23.11.2015): 224. http://dx.doi.org/10.22158/jbtp.v3n2p224.
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<p><em>Corporate sector utilises societal resources. It is thus the duty of corporate sector to give back to the society in any form, which we know as corporate social responsibility. When we talk in this context, we generally take into account activities like educating the poor, helping old age homes, going green, reducing waste, sponsoring sports activities, giving donations etc. The problem of not getting employable manpower is a major issue of concern among the corporates. In this paper we propose a new dimension to corporate social responsibility–“Enhancing employability”. By this the Academia-Corporate Loop (ACL) can be enriched. In our study we conduct a schedule amongst white collar employees of organizations in Delhi/NCR and record their responses. On this basis, we check the acceptability of this concept in corporates’ mind and propose an action plan to bridge this gap statistically.</em></p>
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Rao, Fujie. „Resilient Forms of Shopping Centers Amid the Rise of Online Retailing: Towards the Urban Experience“. Sustainability 11, Nr. 15 (24.07.2019): 3999. http://dx.doi.org/10.3390/su11153999.
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The rapid expansion of online retailing has long raised the concern that shops and shopping centers (evolved or planned agglomerations of shops) may be abandoned and thus lead to a depletion of urbanity. Contesting this scenario, I employ the concept of ‘retail resilience’ to explore the ways in which different material forms of shopping may persist as online retailing proliferates. Through interviews with planning and development professionals in Edmonton (Canada), Melbourne (Australia), Portland (Oregon), and Wuhan (China); field/virtual observations in a wider range of cities; and a morphological analysis of key shopping centers, I find that brick-and-mortar retail space is not going away; rather, it is being increasingly developed into various shopping spaces geared toward the urban experience (a combination of density, mixed uses, and walkability) and may thus be adapted to online retailing. While not all emerging forms of shopping may persist, these diverse changes, experiments, and adaptations of shops and shopping centers can be considered a form of resilience. However, many emerging shopping centers pose a threat to urban public life.
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Farok, G. M. G. „Non-Revenue Water (NRW) is a challenge for Global Water Supply System Management: A case study of Dhaka Water Supply System Management“. Journal of Mechanical Engineering 46, Nr. 1 (11.05.2017): 28–35. http://dx.doi.org/10.3329/jme.v46i1.32520.
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Non-revenue Water (NRW) is an important component of commercial water system management. NRW is the result of pipelines leakage, improper, illegal service connections and theft water. NRW contributes system loss that is a buzzword. Actually, NRW is uncounted water that has been produced but it is confirmed to be lost before it consumes the customer. This matter agitates for all concern and specially it affects the whole economy. Dhaka Water Supply and Sewerage Authority (DWASA) is one of the main utilities in Dhaka City and it is the mostimportant sector of the Government of Bangladesh. The potable water distribution network has been installed at the whole area of the city and it covers periphery of the city and its extension is going from N. Gonj to Tongi as well as surrounding area of this city. Non-revenue water surveys were conducted on specific fields and areas that were selected randomly. It would be gradually becoming a serious issue affecting the interest of all concerned andwould be one of the major crises to be solved with techno-managerial concept.
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Frangoudes, Katia, Siri Gerrard und Danika Kleiber. „Situated transformations of women and gender relations in small-scale fisheries and communities in a globalized world“. Maritime Studies 18, Nr. 3 (19.11.2019): 241–48. http://dx.doi.org/10.1007/s40152-019-00159-w.
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AbstractThe need to uncover, interrogate, and integrate women’s contributions to fisheries in research and development has never been clearer. As coastal and fisheries management continues to look to the Sustainable Development Goals and the Voluntary Guidelines for Securing Sustainable Small-Scale Fisheries in the context of Food Security and Poverty Eradication, as frameworks and mandates, gender equity and equality have become a central concern. To fill the still existing gap of documentation and theoretical engagement, in this thematic collection, we gather together voices from researchers and practitioners from around the world, with one overarching common approach of using a gender lens to examine the relationship between humans and aquatic resources. Drawing on Donna Haraway’s classic feminist concept of situated knowledges, we examine the many and varied approaches researchers are using to engage with the intersection of gender and fisheries. Beginning and ending with two reviews that examine where gender and fisheries has come from, and where it is going, this thematic issue includes case studies from 10 countries, engaging in the topic at various scales (individual, household, national, institutional etc.), and using multiple methodological approaches. Taken together, these pieces explore the mechanism by which women’s contribution to fisheries are overlooked and provide direct evidence to contest the persistent invisibility of women in fishing, fisheries labor, and fisheries decision-making. Going beyond the evidence of women’s contributions, the authors go further to examine different coastal contexts, intersectional identities such as age, and explore gender transformative approaches to fisheries development.
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Görg, E. „Kant’s Asynchronicity Concerning Newtonian Space and Gravity in his Pre-Critical Writings“. Kantian journal 39, Nr. 4 (2020): 7–28. http://dx.doi.org/10.5922/0207-6918-2020-4-1.
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Kant’s ‘Newtonianism’ has been rightly highlighted by figures like Friedman. The follow-up debates led to a more adequate view on Kant’s natural philosophy and in particular his relation towards Newton. But the discussion that evolved did not point to the asynchronicity that takes place in Kant’s struggle with the central Newtonian concepts. Newtonian space and gravity, in revised form, are of central concern to Kant’s critical philosophy. But Kant adapted and re-evaluated these two concepts in an asynchronous way. While Kant tries to integrate a notion of gravity into his theory of matter in his very first published writing, he has at this stage no adequate notion of space. At this time, as in regard to space, he can neither be called a Newtonian nor a proper Leibnizian and misconceives the necessity of an independent space for the foundations of physics. This perspective changes under the influence of Euler at the end of the fifties of the eighteenth century and finally leads to his writing of 1768 and the adoption of transcendental idealism in 1770. In the following, I depict this asynchronicity by taking central pre-critical writings into account while discussing Kant’s concept of space and gravity. This sharpens the picture of Kant’s work and the different stages his philosophy of nature went through. Further, it helps to understand the influence of Euler on Kant’s development in natural philosophy and his critical philosophy in general, as Kant under the influence of Euler formed deeper-going reflections on Newton’s theory of space and these mark turning points of his development.
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Chobanyan, Karine. „Trupization of American Television Journalism“. Theoretical and Practical Issues of Journalism 8, Nr. 4 (26.10.2019): 719–34. http://dx.doi.org/10.17150/2308-6203.2019.8(4).719-734.
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Since of Donald Trump was elected President of the US, American journalism in general and TV journalists in particular has been going through transformations in genres, topics, variety of linguistic means and general content strategy. The article is an attempt to determine the most significant changes in the news broadcast. Using the information content of CNN as the main detractor of Trump’s media policy, the author analyzes and describes the new trends in the broadcasting policy. These include a significant reduction in the number of news items per news bulletin, attractivation of panel discussions, dominance of political topics and Donald Trump himself as the main news maker, negative evaluation in the frontmen’s language, journalists’ switch-over from observing to criticizing and assessing, changes in the president’s image and in the concept of D. Trump in American mass media, and the emergence and development of a new “White House chaos” concept. The article shows the dynamics in the main CNN’s structural indicators, such as genres ratio, thematic preferences, linguistic components, over the past five years. The author infers that the adversarial relationship between the president and TV journalists results in overall decreased taping content quality and lower professional standards for frontment and news channel correspondents. In this relation, lack of objectivity, biased discussions and prevalence of negative evaluation are of particular concern. The research was carried out in the second half of 2018, a case study of CNN newscasts of 2017 and 2018.
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Ming, Wang, und Xu Yushan. „Foundations in China“. China Nonprofit Review 2, Nr. 1 (2010): 19–51. http://dx.doi.org/10.1163/187650910x12605098378978.
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AbstractFoundations are rooted in public interest; they are built from wealth; they are a form of involvement in the public interest for the wealthy; they represent a systemic arrangement in which society may, through organizing, compel the rich to express their concern for society through public-interest donations to the poor; and they are a legal form in which, in the name of the public interest, wealth can be redistributed and perpetuated. After defining foundations, offering a classification, and discussing foundations’ properties, this article endeavors to examine the historical development of foundations in the West and in China, and analyze the unique characteristics of Chinese foundations and their opportunities going forward. It will proceed to analyze the systemic characteristics of foundations’ property rights, introduce the concept of public-interest property rights, discuss foundation governance structures, analyze the basic principles behind foundation legislation, discuss preferential tax policies and innovations in foundation governance, and, finally, raise several policy recommendations for the expansion and strengthening of China’s foundations. This article represents the author’s effort at a general analytic framework for and basic research theory of foundations, based on empirical research, for the reference of his esteemed colleagues.
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Güner, Güngör. „Installation or Conceptual Art Project with the Ceramics Phenomenon, but How and when?“ European Journal of Engineering and Formal Sciences 1, Nr. 1 (30.12.2017): 38. http://dx.doi.org/10.26417/ejef.v1i1.p38-49.
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With its formation, going back to thousands of years ago, ceramic is a material fact that the human beings obtain from earth for their emergency needs at first and by time for their different rituals and artistic requirements. Whether it is primitive or developed, ceramic formation requires energy and technology. And once ceramic is obtained, it resists time for thousands of years. Therefore, we have to be very selective when making ceramics. As ceramic artists, we always feel the breath of the tradition of thousands of years on our necks even if we want or not. Contemporary art trends show up one after another and disappear after a while. Meanwhile, “Is ceramic an art or a craft?” discussions are brought to agenda. Ceramic artists with a contemporary art education background may tend to keep up with the contemporary art trends because of the pressure caused by these discussions and the dominance of tradition. Among these art movements, Concept Art and Installation under its context still maintain their currency as the most long-lasting one in recent years. Concept is a most important part of the Conceptual Art Project. All materials or finished products that are created or will be created can be an expression tool for the artists. There is no limit here. However, knowing ceramic fact well can provide the ceramic artist with a chance to differentiate. For this reason, I believe that the ceramic artist’s concern should be creating ideas that underline being different in the context of ceramic. Using ceramics will be more meaningful if the ceramic object used in the artwork can not be replaced by another object and if the concept changes when the ceramic object is replaced... Ceramic object should challenge as follows: “This concept can be expressed only if I am used here. ” ….. Forcing ceramic artist to be more creative will prevent the artist from imitation of an ordinary concept art or installation and will add variety to concept art by creating remarkable difference. Surely, this requires a more powerful mind exercise. However, this is the only way ceramic and ceramic artist can accomplish their mission and underline the difference.
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Mellander, Elias, und Andréa Wiszmeg. „Interfering With Others - Re-configuring Ethnography as a Diffractive Practice“. Kulturstudier 7, Nr. 1 (14.07.2016): 93. http://dx.doi.org/10.7146/ks.v7i1.24056.
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This essay will concern itself with what we – ethnologists or ethnographers by any other name – do. Not primarily “do” in terms of activities we undertake; we interview, we observe, we write, we send emails, we have coffee, we print stacks of paper, we structure administrative chores, we go to meetings, we apply for grants, etc. Rather, we want to address the “do” in terms of what we make, or bring into the world through ethnography. What is it that we through the combination of all of our practices bring into being? What is that bringing into being dependent on? And, how does it influence the world? The first step to addressing these questions is outlining ethnography itself and how we – the authors – choose to articulate it. Articulation, as articulated by Donna Haraway is a process of signifying and of putting things together, letting them be diverse and maybe even in friction with one another and themselves. The concept connotes an on-going indeterminacy. The articulations made in research, we argue, should be allowed to be of a searching quality, as well as being relational and expressive. They should not excuse themselves, neither make greater claims than they can fulfill. They should never be conclusive.
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Nurmala, Putri, und Akhmad Sigit Adiwibowo. „Peningkatan Good Governance Melalui Penerapan Kaizen“. Abdimisi 2, Nr. 1 (20.02.2021): 50. http://dx.doi.org/10.32493/abms.v2i1.4707.
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Kaizen literally means "Improvement". This understanding gives broad meaning to the application of Kaizen in everyday life. The Kaizen concept is defined as continuous improvement with 5 (five) foundations, namely group activities, discipline, moral development, quality control, and suggestions for improvement that come from all relevant parties. Seeing this we consider the importance of Kaizen being applied in schools. One application of Kaizen is the preparation of financial reports, which in SDIT Al Inayah there are no financial reports. This certainly has an impact on the going concern of the school. The method of implementation was carried out with the first survey related to what was needed by the Al Inayah SDIT. It turns out that what is needed by SDIT Al Inayah is in line with our PKM theme, which is the preparation of financial reports. After that, for five weeks every week, twice, our team helped make financial reports in July-September 2019 SDIT Al Inayah by using an application system, which previously was still manual in several books. The result of this PKM is the realization of SDIT Al Inayah's financial reports in the application system for July-September 2019. In addition, SDIT Al Inayah now also understands the importance of making relevant and accountable financial statements.
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KIVLE, INETA. „P. CHEYNE, A. HAMILTON, M. PADDISON (EDS.) PHILOSOPHY OF RHYTHM: AESTHETICS, MUSIC, POETICS. New York: Oxford University Press, 2019 ISBN 978-0-19-934778-0“. HORIZON / Fenomenologicheskie issledovanija/ STUDIEN ZUR PHÄNOMENOLOGIE / STUDIES IN PHENOMENOLOGY / ÉTUDES PHÉNOMÉNOLOGIQUES 10, Nr. 1 (2021): 312–19. http://dx.doi.org/10.21638/2226-5260-2021-10-1-312-319.
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The review provides an outline of the collective monograph The Philosophy of Rhythm: Aesthetics, Music, Poetics, edited by Peter Cheyne, Andy Hamilton and Max Paddison, published by Oxford University Press, 2019. Concept of rhythm is analysed from different perspectives—philosophical, musicological and psychological. It considers a multidisciplinary approach and also includes both analytic and continental philosophical traditions. Rhythm is viewed as a pulse that is going through various metric structures including particular pieces of music, paintings, examples of poetry and philosophy. Twenty eight authors from the entire world discuss rhythm and specify definitions of rhythm. They try to give answers on crucial questions uniting experienced rhythm in philosophy and arts, thus giving an important contribution to rhythm studies. The book is organised thematically and based on different aspects of rhythm manifestations. The main questions of the research are as follows: How is rhythm experienced? Does rhythm necessarily involve movement? Why rhythm is so deeply rooted in human? How can static configurations be rhythmic? How does a rhythmic structure change from a stable pattern to a flexible texture? All these questions concern two interwoven issues common for the volume in general: immanence of rhythm to arts and human experience of it.
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Dobre, Elena. „Going Concern in Actual Banking System – An Accounting Approach in the Context of Financial Crisis“. Indian Journal of Applied Research 4, Nr. 2 (01.10.2011): 8–10. http://dx.doi.org/10.15373/2249555x/feb2014/89.
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Jafari, Maryam, Shiva Zaheri Birgani und Mahnaz Soqandi. „Bergsonian Study: Time Experience According to Adolescence in Mansfield’s Stories“. Britain International of Humanities and Social Sciences (BIoHS) Journal 1, Nr. 1 (23.06.2019): 9–15. http://dx.doi.org/10.33258/biarjohs.v1i1.2.
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With the advent of modernism and new philosophical and scientific ideas, the concept of time was treated in a new way. Bergson’s philosophy about time had a great influence on modernist writers and artist. One of the writers who were influenced by him is Katherine Mansfield. Therefore we could see Bergson’s theory of time used by her in her stories to convert her own messages. Katherine Mansfield was one of these writers that made use of different techniques in her stories in order to show time. She was much influenced by the French philosopher Henri Bergson and made use of his thoughts in her stories. This paper is going to present how Mansfield shows the concept of time in her stories and what strategies she uses to show the inner time and outer time of her characters. The study also wants to show effects of time on her characters and how being in a certain age of life, status and class in society affects the perceiving of time in people. The major concern of these stories is to show the significance of time according to Bergson’s linear and subjective theory of time. These stories show how characters experience duration in their mind and how the linear passage of time mainly affects them. The main purpose of this paper is to study the notion of time according to Bergson’s linear and subjective time in Mansfield’s stories. According to this theory there are two kinds of time, the spatial time and duration (inner time). Reality is only in the duration of individuals and the only way to achieve freedom is through duration.
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Haber, Wolfgang. „Biological Diversity – a Concept Going Astray?“ GAIA - Ecological Perspectives for Science and Society 17, Nr. 1 (01.03.2008): 91–96. http://dx.doi.org/10.14512/gaia.17.s1.4.
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Petryk, Olena, und Oleksii Patsarniuk. „METHODICAL ASPECTS OF DEVELOPMENT AND ANALYSIS OF INNOVATIVE STRATEGY OF SMALL AND MEDIUM ENTERPRISES“. Economic Analysis, Nr. 30(4) (2020): 164–72. http://dx.doi.org/10.35774/econa2020.04.164.
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Introduction. Successful innovation and competitiveness of a modern enterprise depends on the understanding of its owners and management of the directions of its development in the future, which should be summarized in the innovative strategy. The problem of developing an effective innovation strategy is especially important for small and medium enterprises. Wrongly chosen approaches to the selection of an innovative project can not only cause losses, but also jeopardize the entity’s ability to continue as a going concern. Purpose. The purpose of the article is to study modern scientific and methodological approaches to the formulation of the concept of "innovation strategy", the order of its development in enterprises and substantiation of the author's approach to the formation and analysis of innovation strategy of small and medium enterprises. Methods (methodology). The methodological basis of the study is a comparative analysis and theoretical generalization of scientific approaches to determining the content of the innovation strategy of the enterprise, logical-structural approach to the formation and analysis of the innovation strategy of small and medium enterprises. Results. As a result of comparison of existing approaches to development of innovative strategies, research of their classification, factors of influence on success of realization of the enterprise's innovative strategy, stages of its formation and features of the most known concepts of creation of the innovative strategies the authors formulated a logical-structural approach to the formation and analysis of the innovation strategy of small and medium enterprises. It is determined that for medium and small enterprises at the present stage it is necessary to assess the external threat of suspension of activities due to the announcement of quarantine.
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Utami, Tri, Wiwit Irawati, Zulfa Rosharlianti, Dea Annisa und Dila Angraini. „PENERAPAN SAK-EMKM PADA UMKM SCALE UP TANGERANG SELATAN MELALUI APLIKASI PENCATATAN INFORMASI KEUANGAN MIKRO DAN KECIL (SI APIK)“. Abdimisi 1, Nr. 2 (22.09.2020): 136. http://dx.doi.org/10.32493/abms.v1i2.6705.
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Financial Accounting Standards - Small, Micro and Medium Entity (SAK-EMKM) must be applied in the accounting records of UMKM actors. In the Exposure Draft SAK -EMKM the financial statements are made very simple, the entity's financial statements are prepared using the accrual basis and business going concern assumptions, as used by entities other than micro, small and medium entities, and using the concept of a business entity. This community service (PKM) is in collaboration with the Community Empowerment House (RPM) Institute of South Tangerang. Organizing PKM activities with the aim of introducing SAK-EMKM and applying SAK-EMKM to the financial reports of UKM players in an easy way by using the SI APIK application. The target audience for this PKM is UKM players in the South Tangerang region, who are members of the Association of Community Empowerment Houses. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring and assessments. The result of this PKM activity is that out of 100 UKM participants, only 50 UKM participants who are precise and disciplined in doing bookkeeping using SI APIK, for a period of 3 months. It is hoped that this PKM can be useful for various parties including SMEs themselves, Bank Indonesia, the Indonesian Accountants Association, the Government and academics.Keywords: SAK-EMKM, SI APIK, UMKM, RPM Institute.
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Filipović, Ivica, Toni Šušak und Barbara Krvavac. „UTJECAJ PRUŽANJA NEREVIZORSKIH USLUGA NA ODNOS ISTICANJA PITANJA VREMENSKE NEOGRANIČENOSTI POSLOVANJA I UPRAVLJANJA ZARADOM“. Ekonomska misao i praksa 29, Nr. 2 (Dezember 2020): 393–408. http://dx.doi.org/10.17818/emip/2020/2.4.
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Pružanje nerevizorskih usluga nerijetko se ističe u kontekstu potencijalnog ugrožavanja neovisnosti revizora koja može imati reperkusije na izvješće neovisnog revizora. Cilj je ovog istraživanja utvrđivanje utjecaja razine upravljanja zaradom na isticanje pitanja vremenske neograničenosti poslovanja u revizorskom izvješću, uzimajući u obzir moderatorsko djelovanje pružanja nerevizorskih usluga od strane eksternog revizora. Razina upravljanja zaradom procijenjena je s pomoću vrijednosti diskrecijskih obračunskih stavki koja je izračunata korištenjem Modificiranim Jones modelom. Uzorak istraživanja obuhvaća 93 nefinancijska trgovačka društva koja su kotirala na tržištu kapitala u Republici Hrvatskoj u vremenskom razdoblju od 2014. do 2018. Podaci prikupljeni za navedeno razdoblje analiziraju se primjenom logističke regresije za panel podatke. Na temelju rezultata istraživanja može se zaključiti kako pružanje nerevizorskih usluga od strane revizorskog društva nema statistički značajan utjecaj na odnos upravljanja zaradom i isticanja pitanja vremenske neograničenosti poslovanja u izvješću neovisnog revizora.
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Haroswati Che Ku Yahaya, Cik Ku, Syed Farid Syed Adnan, Murizah Kassim, Ruhani Ab Rahman und Mohamad Fazrul Bin Rusdi. „Analysis of Wireless Power Transfer on the inductive coupling resonant“. Indonesian Journal of Electrical Engineering and Computer Science 12, Nr. 2 (01.11.2018): 592. http://dx.doi.org/10.11591/ijeecs.v12.i2.pp592-599.
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Wireless power transfer through inductive coupling is proposed in this paper. Based on the concept of Tesla, the circuit was designed using two parallel inductors that are mutually coupled. The designed was split into two which are transmitter part and receiver part. The circuit was simulated using proteus simulation software. The results had shown that the changes in a number of turn of the inductor coils and distance of the two resonators affecting the efficiency of the power transfer. The wireless power transfer can be described as the transmission of electrical energy from the power source to the electrical load without any current-carrying wire connecting them. Wireless power transfer is deemed to be very useful in some circumstances where connecting wires are inconvenient. Wireless power transfer problems are different from wireless telecommunications such as radio. Commonly, wireless power transfers are conducted using an inductive coupling and followed by magnetic induction characteristics. In this project, we use magnetic induction using copper wire with a different diameter. By using these different diameters of wires, we are going to see the power transfer performance of each wire. It is possible to achieve wireless power transfer up to 30 centimeters between the transmitter and the receiver with a higher number of coil's turn. As concern as it may seem, the wireless power transfer field would be in high demand for electric power to be supplied in the future.
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Fenyves, Veronika, Ildikó Orbán, Zoltán Bács, Ildikó Réka Cardoş, Silvia Tóbiás Kosár und Elvira Böcskei. „International outlook: The notes and business report in the frame of financial reporting“. Applied Studies in Agribusiness and Commerce 11, Nr. 1-2 (30.06.2017): 155–65. http://dx.doi.org/10.19041/apstract/2017/1-2/19.
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Are the accounting reports to be prepared on a yearly basis suitable for indicating problems, possibly for informing the stakeholders about the declining phase of an enterprise? The information needs of the various market operators are different thus the question is whether the management of an enterprise or possibly the owners place an emphasis on the adequate information. We examine the issue of social responsibility from a special approach in which, in addition to the corporate lifecycle models, there is a focus on the information content of the Hungarian and international accounting reports, moreover the content of the further report that is to be prepared but does not form a part of the accounting report. The aim of our research is to compare the notes and the further reports which meet the Hungarian, Rumanian, Slovakian and international standards and corroborate the quantitative data of the accounting report. By paralleling the notes and the further reports, we draw attention to the fact that one of the most important accounting principles i.e. the going concern concept, which the other principles are based on, will be (or will likely be) affected insofar as content of the enterprises’ reports does not comply with the legislation. In addition to the addressees of accounting, the authors point at the issue of social responsibility based on those similarities which can be observed in the relations of the value-oriented corporate governance.
JEL. Code: M41
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Okoro, O. Ike, und Nduka Lucas Oluka. „Weapons of Mass Destruction and Modern Terrorism: Implications for Global Security“. Asian Social Science 15, Nr. 3 (28.02.2019): 1. http://dx.doi.org/10.5539/ass.v15n3p1.
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The hazard of biological, chemical and nuclear materials, regarded as Weapons of Mass Destruction (WMD), intercalating the arsenal of terrorists is the biggest crime and challenge against humanity. Every such crime and challenge ought to be named appropriately; and state actors experiencing such owe it to their citizens to act speedily and with certainty against terrorists. Even with the on-going war on terrorism, there has been a surge in terrorist activities in some parts of the world. Terrorists in our contemporary age have also embraced startling trends in their operational mode since the 11 September 2001 fanatic attacks in New York and Washington D. C. The devastating effect of these twin attacks has raised global concern about the potential use of WMD by Al-Qaeda, the Islamic State of Iran and Syria (ISIS), and their affiliate groups. One major issue of great concern in recent times, apart from the propensity of the terrorist organizations to acquire WMD, is the involvement of state actors that secretly acquire or claim to have acquired them for the purposes of electricity generation. Notably, too, is the trend in modern scientific and technological improvement which has increased the nature of, and access to, WMD. This research, therefore, attempts to access the implication and impact of WMD as terrorists put them to use. The study also examines the concept of terrorism and WMD. Also examined is the general implication of the use of WMD and the challenges this might pose to the international community, considering the current trends in their acquisition by some states and non-state actors. The investigation suggests appropriate counter-measures to thwart terrorists’ effort to acquire WMD. The study also adopted the qualitative approach of research to analyse the sophistication adopted by new terrorist groups particularly by the ISIS terrorist network; the al-Qaeda group and other splinter groups. Thus, historical research is most appropriate for this study, and secondary source of data was adopted as its methodology.
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Dimopoulos, Panayotis, und Ioannis P. Kokkoris. „Protection and Management of Species, Habitats, Ecosystems and Landscapes: Current Trends and Global Needs“. Forests 11, Nr. 12 (25.11.2020): 1244. http://dx.doi.org/10.3390/f11121244.
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Human well-being and the prerequisite sustainable environmental management are currently at stake, reaching a bottleneck when trying to cope with (i) the ever-growing world population, (ii) the constantly increasing need for natural resources (and the subsequent overexploitation of species, habitats, ecosystems, and landscapes) and (iii) the documented and on-going impacts of climate change. In developed societies, the concern about environmental protection is set high in the public dialogue, as well as to management and policy agendas. The recently constituted Intergovernmental Science—Policy Platform on Biodiversity and Ecosystem Services (IPBES) urges transformative changes for technological, economic, and social factors aiming to tackle both direct and indirect drivers of biodiversity loss. By this, the role of conservation and management practices for the environment is characterized as a crucial and top issue and should deal with (a) promoting best practices from the local to the global level, (b) identifying spatial and temporal knowledge gaps, (c) multidisciplinary aspects for sustainable management practices, (d) identifying and interpreting the role of stakeholders and socio-economic parameters in the decision-making process, and (e) methods and practices to integrate the concept of ecosystem services into natural capital assessment and accounting, conservation and management strategies. Modern literature highlights that land-use change and prioritization, restoration of natural areas, cultural landscape identification and maintenance, should be considered to the top of the scientific and policy agenda, as well as to the epicenter of novel awareness-raising strategies for the environment in the near future.
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Budhi, Gelar Satya. „Escalating People’s Participation in Rural Development through GO-NGO Collaboration“. Forum penelitian Agro Ekonomi 26, Nr. 1 (12.08.2016): 58. http://dx.doi.org/10.21082/fae.v26n1.2008.58-70.
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<strong>Indonesian</strong><br />Pemerintah makin menyadari bahwa dengan pendekatan melibatkan masyarakat keberhasilan dalam melaksanaan pembangunan akan lebih mudah dicapai. Hal ini ditunjukkan dengan banyaknya proyek pemerintah yang dilaksanakan secara partisipatif. Kendati demikian, konsep partisipatif belum diadaptasi secara menyeluruh, di mana masyarakat tidak dilibatkan dalam semua tahap, terutama dalam perencanaan dan evaluasi. Hal ini mengakibatkan pelaksanaan proyek-proyek tersebut belum memberikan hasil seperti yang diharapkan. Dalam rangka meningkatkan partisipasi dan pemberdayaan masyarakat, pelaksanaan program bersama-sama antar Organisasi Pemerintah (OP) dengan Organisasi Non Pemerintah (ONP) dipandang prospektif. Dengan masing-masing kelebihannya, perpaduan antara OP dan ONP dipandang akan lebih mampu meningkatkan partisipasi masyarakat terhadap program pembangunan yang dilaksanakan. <br /><br /><br /><strong>English</strong><br />There is a growing concern on government perception that involving people in development is regarded important to deliver the success. This can be identified from participative programs and projects carried out, so far, by the government. In spite of the trend, such participation concept has not been implemented entirely, whereby people are not involved at all stages, especially in planning and evaluation. This condition causing the on going programs and projects unable to produce expected results. In terms of escalating people’s participation and community empowerment, collaboration programs and projects between Government Organizations (GOs) and Non Government Organizations (NGOs) are deemed important to develop. This is particularly because each of these organization has its expertise on different fields which well understood to produce fruitful results if such capabilities are integrated.
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Rosenfeld, C. S. „Homage to the ‘H’ in developmental origins of health and disease“. Journal of Developmental Origins of Health and Disease 8, Nr. 1 (31.08.2016): 8–29. http://dx.doi.org/10.1017/s2040174416000465.
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Abundant evidence exists linking maternal and paternal environments from pericopconception through the postnatal period to later risk to offspring diseases. This concept was first articulated by the late Sir David Barker and as such coined the Barker Hypothesis. The term was then mutated to Fetal Origins of Adult Disease and finally broadened to developmental origins of adult health and disease (DOHaD) in recognition that the perinatal environment can shape both health and disease in resulting offspring. Developmental exposure to various factors, including stress, obesity, caloric-rich diets and environmental chemicals can lead to detrimental offspring health outcomes. However, less attention has been paid to date on measures that parents can take to promote the long-term health of their offspring. In essence, have we neglected to consider the ‘H’ in DOHaD? It is the ‘H’ component that should be of primary concern to expecting mothers and fathers and those seeking to have children. While it may not be possible to eliminate exposure to all pernicious factors, prevention/remediation strategies may tip the scale to health rather than disease. By understanding disruptive DOHaD mechanisms, it may also illuminate behavioral modifications that parents can adapt before fertilization and throughout the neonatal period to promote the lifelong health of their male and female offspring. Three possibilities will be explored in the current review: parental exercise, probiotic supplementation and breastfeeding in the case of mothers. The ‘H’ paradigm should be the focus going forward as a healthy start can indeed last a lifetime.
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Behr, Adam, und Martin Cloonan. „Going spare? Concert tickets, touting and cultural value“. International Journal of Cultural Policy 26, Nr. 1 (30.01.2018): 95–108. http://dx.doi.org/10.1080/10286632.2018.1431224.
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Manfio, Vanessa. „O O ENSINO DE GEOGRAFIA E O APRENDIZADO SOBRE O CONCEITO DE ESPAÇO GEOGRÁFICO: NOTAS SOBRE PRÁTICAS PEDAGÓGICAS“. REVISTA GEONORTE 11, Nr. 38 (18.12.2020): 18–34. http://dx.doi.org/10.21170/geonorte.2020.v.11.n.38.18.34.
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The study of space in the school discipline of Geography is very important for the development of a clear interpretation of the various spatial nuances. With this in mind, this article had the research initiative to address the concept of geographic space in geographic education, going beyond the student's everyday reality and going beyond other spatial analyzes, and also to demonstrate didactic practices for teaching this concept with students. This study is based on a literature review, qualitative approach and dialogue on practical interventions applied in the school context. In this expectation, the work intends to contribute with a richer and more geographic thinking, teaching and learning. Since the teaching of geographic space brings the dimension of other themes and concepts, the expression accurately the relationship between society and nature and establishes a vision of the lived, conceived and represented, allowing the georeferenced vision of the student.
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Czekalski, Rafał. „W jaki sposób możemy wyrazić naszą troskę i odpowiedzialność za przyszłość naszej planety i zamieszkującej ją ludzkości?“ Studia Ecologiae et Bioethicae 13, Nr. 1 (31.03.2015): 61–78. http://dx.doi.org/10.21697/seb.2015.13.1.03.
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This article considers forms of responsibility of people for the future of our planet and future generations. The first point focuses on time preferences, as each generation has different needs and interests and we need to recognize the extent of our responsibility for considering the potential needs and interests of future generations. Undoubtedly, something needs to be done, but can future generations be treated in the same manner as contemporary ones? This is a question that is very difficult to find a satisfactory answer for. Nevertheless, we have found forms in which our responsibility and concern for the future of the planet and humanity is expressed. This article describes the following: advocacy planning, development of ecological education, raising awareness of socio-natural environment problems, and countering climate warming without panic (heuristics of fear). In solving the environmental problems, which condition the future of humanity and the planet, we focus on the concept of Roger Scruton, which is characterized by common sense, distrust of bureaucratic solutions (planning or administrative), and the love of the motherland (oikophilia), which should be the primary motive of any ecological activity. Scruton reminds us of one very important rule: we will not solve environmental problems by going over the heads of the people, for example by introducing regulations (decrees), but through the love of the motherland. This is a typically conservative attitude, distancing itself from the capacity of the state and more international decisions. Problems are resolved here and now, elsewhere they only multiply through the inadequacy of proposed solutions. Such an approach does not eliminate the need for cooperation, which, in the case of the protection of the socio-natural environment, is a necessity.
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Wheeler, Nicholas J. „‘A presumption of trust’ in international society“. International Relations 34, Nr. 4 (30.10.2020): 634–41. http://dx.doi.org/10.1177/0047117820968628.
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This article reflects on Nicholas J. Rengger’s 1997 article in International Affairs on ‘The ethics of trust in world politics’. The article has received comparably little attention, which is a shame because as I explore in my contribution it remains two decades on a highly important intervention in the on-going debate over the possibilities for developing and sustaining trust in an anarchic international system. Rengger argued that international cooperation, and the idea of international society it rests on, cannot be sustained in the absence of what he called ‘a presumption of trust’. However, he viewed this presumption in late modernity as an increasingly fragile one, and whilst he offered some ways to shore up the crumbling foundation of trust, his moral skepticism as to the possibilities of realising this run through his thinking. Rengger’s concern was that as the practices that ‘ground’ trust erode, cooperation will come to depend solely on rational egoist, interest-based calculations, and that such a basis is unstable and prone to breakdown. The problem that Rengger identified of how to ground authoritative practices of trust in international society remains an urgent one at a time when great power relations are characterised by increasing distrust. Having engaged with some of his key arguments in the article, I end by briefly identifying three problems that his essay would have benefited from considering further. These are (1) the relationship between trust and trustworthiness; (2) the neglect of security community theory; and (3) the potential of ‘godparenting’ (a concept Rengger borrows and develops from the moral philosopher Annette Baier) in international relations.
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Wiśniewski, Bernard. „On the need of reaching the origins of security – an introduction to the discussion“. Internal Security Special Issue (04.06.2019): 105–18. http://dx.doi.org/10.5604/01.3001.0013.2182.
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This article presents basic issues concerning security research in the past, called reaching the origins of security. Reaching the origins is not a concept that finds its rightful place in security research. It has been used and thus fixed permanently in other areas, therefore, the issues discussed in this article concern problems from many fields of knowledge. Security testing covers a number of processes, including retrospective ones, the essence of which is a scientific look into the past. Reaching the origins, all in all, makes it possible to identify the sources of danger and the requirements to be met for safety to reach an acceptable level. It allows, on the one hand, to prevent the recurrence of these sources and, on the other hand, to apply the solutions of the past to today's and tomorrow's security efforts. It can also be said that reaching the origins of safety is connected with determining the methods of eliminating and minimizing threats, and thus indicating the procedures providing an appropraite level of security. It's a utilitarian effect. In the cognitive context, it should be emphasized that the results of reaching the origins may serve to enrich the contemporary knowledge in the field of security. In both cases the procedures of avoiding mistakes made in the past are going to be worked out, especially that their sources are usually human mistakes having their origins in the lack of knowledge of past times. The considerations presented in the article allowed to determine the meaning of reaching the origins, its types and mutual relations between it and the diagnosis, monitoring and forecasting of security. In conclusion, the presented deliberations are summarized.
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Werner, Wouter. „What’s Going On? Reflections on Kratochwil’s Concept of Law“. Millennium: Journal of International Studies 44, Nr. 2 (Januar 2016): 258–68. http://dx.doi.org/10.1177/0305829815620297.
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Kleiner, George B. „Enterprise in a Market Environment: A Double Tetrad Model“. Economics of Contemporary Russia, Nr. 2 (17.07.2019): 7–15. http://dx.doi.org/10.33293/1609-1442-2019-2(85)-7-15.
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System-based economic theory is a natural platform for the duality concept application in modeling and studying of economic systems. Aside from revealing the nature of economic events and showing regular connections between them, the analysis of duality also allows to develop methods to efficiently manage economic processes. This paper reexamines modeling methods of economic system performance. New approach uses double description method, via dual tetrads, one illustrative of intrasystem processes and the other exhibiting external interactions of the system. It is suggested that interactions between business and market are representable as production and implementation cycles. During the former, the initial batch of raw and producing materials are sequenced through object, environment, process and project subsystems of the enterprise. Then finished product enters implementation cycle and passes through object, environment, process and project subsystems of the enterprise’s external environment. Within this cycle the object subsystem represent the enterprise as a manufacturer; environment subsystem represents market environment for sales; process subsystem represents sales process; project subsystem represents delivery of products to the customer and transfer of revenue to the manufacturer. Production flow therefore loops through the stages of these cycles as a going concern, ensuring continuous operation of the enterprise conditioned upon coordination with market. The dual tetrad model allows to determine the roles of administration (with internal content being a controlled object) and marketing (where external environment is a controlled object) in the structure of enterprise management. This paper also analyses general patterns for identification of duality phenomena in system-based economic theory and mathematical economic models of business administration.This article is an expanded report presented at the plenary session of the XX “Corporate Planning and business Development” Anniversary Symposium (April 9–10, 2019, Moscow).