Bibliografias temáticas / Conservatism

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Literatura científica selecionada sobre o tema "Conservatism"

Autor: Grafiati

Publicado: 4 de junho de 2021

Última modificação: 29 de julho de 2024

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Artigos de revistas sobre o assunto "Conservatism"

Varacalli, Thomas F. X. "The Promise and Danger of National Conservatism". Catholic Social Science Review 28 (2023): 43–47. http://dx.doi.org/10.5840/cssr2023289.

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National conservatism provides an opportunity to realign the conservative movement in useful ways, namely by rejecting neoconservatism in favor of something more genuinely conservative. Catholics should applaud this. However, it must be recognized that national conservativism has its own goals and priorities distinct from Catholic social thought. Several pitfalls may impede the success of national conservatism. Most importantly, national conservatism might ultimately undervalue the importance of natural law and social conservatism.

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Scruton, Roger. "Conservatism Means Conservation". Chesterton Review 34, n.º 3 (2008): 705–15. http://dx.doi.org/10.5840/chesterton2008343/443.

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Orr, David W. "Conservation and Conservatism". Conservation Biology 9, n.º 2 (abril de 1995): 242–45. http://dx.doi.org/10.1046/j.1523-1739.1995.9020242.x.

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Wenz, Peter S. "Conservatism and Conservation". Philosophy 61, n.º 238 (outubro de 1986): 503–12. http://dx.doi.org/10.1017/s003181910006126x.

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Utilitarians believe that personal decisions and public policies should be made so as to maximize the public good, or, as Jeremy Bentham put it, to produce the greatest good of the greatest number. Bentham identified the public good with the maximization of happiness, and believed that many traditional practices were inimical to the production of happiness. So in the name of maximizing the public good, Bentham advocated, for example, extending the franchise, reforming the criminal code and re-designing prisons. People's prejudices and traditional habits of thought must yield in the face of utilitarian-inspired reforms.

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Byrne, William F. "Conservatism and Conservation". Humanitas 26, n.º 1 (2013): 161–67. http://dx.doi.org/10.5840/humanitas2013261/29.

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Byrne, William E. "Conservative Pragmatism, Pragmatic Conservatism". Humanitas 29, n.º 1 (2016): 97–104. http://dx.doi.org/10.5840/humanitas2016291/24.

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Pushchaev, Yu V. "Nature and Typology of Different Types of Soviet Conservatism". Orthodoxia, n.º 4 (29 de setembro de 2023): 25–51. http://dx.doi.org/10.53822/2712-9276-2022-4-25-51.

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The paper poses the problem of Soviet conservatism. What protective forces and mechanisms were inherent in the Soviet system? Since any society should have its own conservative tendencies, one can also talk about elements of conservatism in the Soviet society, culture and ideology. Nevertheless, refl ections on this problem lead to an epistemological diff iculty. In what sense can we talk about Soviet conservatism in general? After all, the defi ning worldview of the Soviet period was Marxist ideology, which was radically revolutionary and progressive. Even the word “conservative” was then perceived in a decisively negative way. Nevertheless, it is noted that in the late Soviet society it was possible to be a Soviet conservative, wishing for the preservation of the USSR but disapproving of communism and Marxism. The paper states that Soviet conservatism cannot be described as a single entity. In diff erent epochs, diff erent types of Soviet conservatism can be distinguished that struggled with each other and contradicted each other. In addition, the distinction between them is a bit of conditional, because all of them were permeated by the revolutionary-progressive elements of the dominant ideology or stood out against a background of the latter. The paper outlines an approximate general typology of Soviet conservatism: cultural-humanistic Soviet conservatism, pro-Leninist Soviet conservatism, Stalinist Soviet conservatism, pro-Stalinist Soviet conservatism, situational Brezhnev conservatism, and Soviet conservatism of non-Soviet authors and thinkers. It states that the USSR was largely brought to the collapse by the defectiveness and insuff iciency of its conditionally conservative, protective forces and principles. It is only with a very high degree of conditionality that one can talk about the phenomenon of Soviet conservatism, understanding it as a set of transformed, unnatural, and contradictory conservative and quasi-conservative ideological currents that do not add up to a single whole.

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Hattens, Christian Egholm. "konservativ konservering af klimaet?" Culture and History: Student Research Papers 6, n.º 2 (7 de novembro de 2022): 76–99. http://dx.doi.org/10.7146/chku.v6i2.134569.

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This paper examines the strategy undertaken by the conservative climate sceptic countermovement to counter the scientific consensus on human caused climate change. It focuses on revealing the power of the discursive production of knowledge by conservative actors in spreading misinformation to the media, powerful institutions, and the public. The paper examines the reasons behind this strategy and argues that, apart from economic reasons, both historical and ideological factors within conservatism can help explain this behavior. Lastly, the paper discusses, in a theoretical sense, whether conservatism can ever be reconciled with a conservation of the climate, and, in a practical sense, obstacles, such as climate skeptical discourses, for a conservative pro-climate movement to succeed politically.

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Lee, Michael J. "The Conservative Canon and Its Uses". Rhetoric and Public Affairs 15, n.º 1 (1 de março de 2012): 1–39. http://dx.doi.org/10.2307/41955606.

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Abstract In this essay, I aim to locate the scriptural force of American conservatisms secular canon. My basic claim is that the canon created and managed the potential for symbolic fusion and fracture among conservatives. The canon provided the tools to weather the rocky marriage between various conservative sects: traditionalists, libertarians, neoconservatives, and others; the canon afforded resources for each faction to establish their bona fides and to protect their version of authentic conservatism from impostors and apostates. I conclude by analyzing the link between the principles of classical conservatism and canonical politics.

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Osipov, Igor D. "Yu. N. Solonin on the socio-political philosophy of conservatism". Vestnik of Saint Petersburg University. Philosophy and Conflict Studies 38, n.º 4 (2022): 525–33. http://dx.doi.org/10.21638/spbu17.2022.407.

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Professor of the St Petersburg State University Yu. N. Solonin to the study of global and Russian conservatism, analyzes his works on the problems of philosophy and axiology of politics and political ideology. The author shows that political philosophy of Solonin was theoretically grounded Center for comprehensive study of conservatism at the Philosophy Department of the St Petersburg State University. It is pointed out that many well-known specialists from St Petersburg and other regions of Russia took an active part in the work for the Study of Conservatism Center. They investigated the substantial characteristics of conservatism as a complex socio-cultural and intellectual phenomenon and the historical-philosophical preconditions of conservatism. Solonin’s works creatively developed the concepts by Russian scholars dealt with conservatism, and it helped to organize a research school of comprehensive study of conservatism. The article offers an analysis of Solonin’s writings on conservatism while he was leading the Study of Conservatism Center. The works by Solonin and other scholars revealed the main features of conservatism’s philosophy, such as holism, organicism, traditionalism, etatism, and irrationalism; they analyzed the historical, cultural, political-legal and socioeconomic preconditions of the genesis of European and Russian conservatism. The article argues that a special attention in Solonin’s theoretical heritage was paid to the analysis of the problem of liberal-conservative synthesis. He specifically analyzed the potentialities of liberalconservative synthesis and proved that various non-classical forms of political ideologies are being formed in modern conditions. Solonin also noted the complex and diverse ideological currents of conservatism in Russia, its being conditioned by the traditional way of Russian society, the attitude of the people to the state.

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Teses / dissertações sobre o assunto "Conservatism"

Miller, Edward Herbert. "Mavericks of the Metroplex: Dallas Republicans, the Southern Strategy, and the American Right". Thesis, Boston College, 2013. http://hdl.handle.net/2345/3705.

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Thesis advisor: Cynthia L. Lyerly
This dissertation explores the ultraconservative Republican and moderate conservative Republican movements in Dallas, Texas between 1952 and 1964, an essential period in which the GOP abandoned its longstanding identification as the party of President Lincoln and Reconstruction and adopted the Southern Strategy. While the first generation of scholars of American conservatism recognized the influence of ultraconservatives who embraced conspiracy theory, absolutist thinking, and apocalyptic rhetoric, the most recent scholarship has tended to downplay the impact of this ultraconservative worldview and stress moderate conservatives' upward mobility and mainstream and modern values. Through the lens of the Republican Party in Dallas, Texas--an epicenter of American conservative Republicanism in the 1950s and 1960s--this dissertation argues that while moderate conservative Republicans were important, ultraconservatives Republicans were more essential to the conservative Republican ascendancy. The dissertation shows that ultraconservative Republicans standing on the "fringe" of mainstream conservatism served not only to push many Republicans to embrace right-wing ideas, but mainstreamed and legitimated the moderate conservative Republicans in the 1950s and 1960s. In showing that ultraconservatives mattered more than historians previously thought, the dissertation suggests that the most recent scholarship has overcompensated for the first generation of historians, who tended to pathologize the Right and dismiss its staying power
Thesis (PhD) — Boston College, 2013
Submitted to: Boston College. Graduate School of Arts and Sciences
Discipline: History

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Bridgman, Aengus B. "Mapping Contemporary Canadian English-Speaking Conservatism: An Examination of Axioms, Core Policies, Ideological Opponents and Intellectual/Emotional Appeals". Thèse, Université d'Ottawa / University of Ottawa, 2014. http://hdl.handle.net/10393/31073.

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Canadian political ideas are commonly accessed through traditional political culture or brokerage politics frames. This literature, while explaining certain political phenomenon in a robust way, fails to adequately appreciate the nuance in contemporary Canadian political ideas. A particularly fertile ground for an exploration of these ideas is in the study of contemporary Canadian conservatism. Through an examination of conservative scholars, pundits and political actors, four distinct strains of conservatism are identified and examined for axioms, core policy recommendations and affective appeals employed. Conservatism is demonstrated to be a multilayered and complex contemporary ideology displaying a remarkable diversity of ideas and understandings of the world. Despite these broad differences in core ideas and policy prescriptions and a number of key sites of disagreement, contemporary conservative ideologies remain bound by a core set of ideas and a common vernacular.

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Massolin, Philip A. "What's past is prologue, Canadian intellectuals, the Tory tradition and the challenge of modernity, 1939-1970". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/tape17/PQDD_0008/NQ34810.pdf.

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Hayton, Richard. "Conservative Party leadership strategy and the legacy of Thatcherite Conservatism, 1997-2005". Thesis, University of Sheffield, 2009. http://etheses.whiterose.ac.uk/10326/.

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This research is a detailed analysis of the Conservative Party leadership's strategy between 1997 and 2005. Through an application of the strategic-relational approach to political analysis, it examines how the party responded to defeat, and seeks to explain why it struggled to return to a position from which it could effectively challenge for power. The particular focus is on how key figures in the leadership elite interpreted and understood the context they faced, how they sought to orientate their strategies towards it, and how ideology shaped their perspective. Three dilemmas for contemporary conservatism are highlighted and considered in depth: European integration; national identity and the 'English question'; and social liberalism versus social authoritarianism. These were chosen as each presents a significant ideological challenge for contemporary conservatism. The thesis explores how the leadership handled each of these, and how they related to the party's efforts to develop a strategy for electoral revival. The research exposes the inconsistent and uncertain nature of Conservative Party electoral strategy in this period. The strategic-relational analysis suggests that this stemmed not merely from the failure of key actors in the leadership, but from the need to address competing and sometimes contradictory contextual demands, and from difficulties inherent in dealing with the legacy of Thatcherism. The thesis argues that an appreciation of the 1997 -2005 period is essential for an understanding of the trajectory of contemporary conservatism under Cameron.

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Salem, Manel. "The british Conservative Party under Margaret Thatcher's leadership : conservatism seen from within". Thesis, Montpellier 3, 2017. http://www.theses.fr/2017MON30041.

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Cette thèse aborde le sujet du conservatisme britannique, notamment le conservatisme de1979 jusqu’à 1990, la période qui correspond aux mandats de Margaret Thatcher. Ce travail vise à démontrer que la continuité a été l’aspect déterminant du parti conservateur depuis les XVIIIe et XIXe siècles. Les valeurs premières du conservatisme ont continué à être appliquées avec l’avènement de Margaret Thatcher au pouvoir même si elle incarnait, pour beaucoup de gens, le changement. Ceci apparait dans les discours que Margaret Thatcher tenait quand elle était leader de l’opposition. Le changement était nécessaire selon elle car la société britannique était stagnante. En effet, Thatcher ne pouvait pas accepter ce qu’elle considérait comme étant une « société oisive ».Dès son jeune âge, elle avait appris que travailler dur était à la fois une responsabilité et un plaisir. Ce plaisir-là émane des principes d’indépendance et de persévérance auxquels elle a toujours cru très profondément. Dans ce sens, le changement signifie essentiellement la remise en question du consensus de l’après-guerre, conçu pour aider le pays et ses habitants à se reconstruire. Margaret Thatcher était déterminée à démanteler la social-démocratie keynésienne qui avait imprégné la politique britannique depuis la Seconde Guerre mondiale à cause des circonstances changeantes. L’originalité de sa politique réside dans l’abandon du consensus de l’après-guerre largement basé sur l’état providence et l’intervention de l’état ainsi que l’encouragement des membres de la société à être autonomes et indépendants en plus d’une économie forte et capable de s’autoréguler sans avoir besoin d’intervention de la part du gouvernement. La liberté, l’individualisme et l’autonomie sont les conséquences ultimes de la dérégulation. Ces valeurs étaient les valeurs premières du conservatisme et leur application durant les années quatre-vingt n’étaient que retour au vieux parti conservateur. La continuité du parti conservateur, qui a été interrompue par le keynésianisme du parti travailliste, a été alors rétablie. Pour prouver de cette continuité, un nombre de documents d’archives ont été étudiés au Churchill Archives Centre à Cambridge; des archives telles que les procès-verbaux des réunions du parti conservateur et les discussions qui se sont déroulées entre conservateurs. Par ailleurs, savoir comment les conservateurs eux-mêmes définissent le conservatisme britannique élucide la nature du conservatisme. Pendant longtemps, le parti conservateur a été considéré comme étant le parti monolithique par excellence. Mais le retour en force d’autres partis, comme le parti travailliste après la Seconde Guerre mondiale, a poussé les conservateurs à réfléchir davantage, à innover, à créer des thinks tanks et à ne plus avoir peur d’exprimer leurs opinions diverses. Désormais, ils ne craignent plus le changement, partant du principe que « les choses doivent changer pour qu’elles restent identiques » (The Leopard by Giuseppe Tomasi di Lampedusa). Une large partie de cette thèse porte sur la politique économique. La variable de la politique économique constitue peut-être le critère de réussite le plus visible notamment du fait qu’il est aisément quantifiable, et révèle que l’économie a toujours été une priorité chez les conservateurs. Selon Margaret Thatcher par exemple, le keynésianisme de l’après-guerre avait échoué et devait être abandonné. Pour Thatcher, le problème majeur à résoudre n’était pas le chômage mais l’inflation. La dichotomie entre continuité et changement sera analysée non seulement dans les discours publics de Margaret Thatcher mais aussi dans les discussions internes du parti conservateur. La pléthore de définitions et opinions pose également la question de l’héritage de la dame de fer, à travers son successeur John Major et des événements contemporains tels que le Brexit
This thesis focuses on the dynamics of continuity and change within the Conservative Party from 1979 to 1990, the period of Margaret Thatcher’s premierships. The aim of this thesis is to demonstrate that continuity had been the defining feature of the Conservative Party since the 18th and 19th centuries. The implementation of the primary values of early Conservatism continued with the advent of M. Thatcher to power although she represented, for many people, the epitome of change. This was all the more obvious in Margaret Thatcher’s public speeches when she was Leader of the Opposition. Change was, to her, necessary since British society was stagnant. In fact, Mrs. Thatcher could not accept what she considered as an “idle society.” When she was very little, Mrs. Thatcher learned that working hard was not only a duty but also an enjoyment. These feelings emanated from the values that she dearly cherished such as independence and perseverance. In this sense, therefore, change only meant the questioning of the postwar consensus. The policies implemented during the consensus period aimed at helping Britain and her citizens reconstruct. Margaret Thatcher was determined to dismantle the Keynesian social democracy that had permeated British politics since World War Two because of changing circumstances. The novelty of her politics lay in getting rid of the postwar consensus, broadly based on the welfare state and government intervention and encouraging a society whose members should be self-reliant and independent in addition to a strong economy capable of self-regulating without the need for regulation from the government. Freedom, individualism and autonomy were the ultimate consequences of deregulation. These values were the original values of Conservatism and their implementation in the 1980s was nothing but a return to Old Tory Conservatism. The continuity of the Conservative Party, which was interrupted by the politics of Keynesianism of the Labour Party, had therefore been reestablished. In order to trace this continuity, a number of archival material have been studied in the Churchill Archives Centre in Cambridge; archival material such as the minutes of the Conservative Party or the discussions that took place among Conservatives. Besides, how members of the Conservative Party themselves define British Conservatism sheds light on the nature of Conservatism. The Conservative Party has been considered to be the monolithic party par excellence but as a result of the increasing influence of other parties, notably the Labour Party after World War Two, Conservatives became more aware of the need to think more, innovate, create thinks tanks and express their distinct opinions more widely. They were no longer afraid of change given that “Everything needs to change, so that everything can stay the same” (The Leopard by Giuseppe Tomasi di Lampedusa). An important part of this thesis deals with the economy. The variable of economic policy is perhaps the most visible criterion of success namely because it is easily quantifiable. It also reveals that economy has always been a priority among Conservatives. For Margaret Thatcher for instance, the Keynesianism of the postwar era had failed and should be abandoned. According to Thatcher, inflation was the problem to solve, not unemployment. The dichotomy between continuity and change will be analyzed not only in the public speeches of Margaret Thatcher but also the internal discussions of Conservatives. This plethora of definitions and opinions also concerns the legacy of the Iron Lady mainly through her successor, John Major, in addition to contemporary events such as the Brexit

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Bornemann, Tobias. "Tax Avoidance and Accounting Conservatism". WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf.

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This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism.
Series: WU International Taxation Research Paper Series

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Li, Dan. "Auditor tenure and accounting conservatism". Diss., Available online, Georgia Institute of Technology, 2007, 2007. http://etd.gatech.edu/theses/available/etd-06262007-165211/.

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Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2008.
Mulford, Charles, Committee Member ; Schneider, Arnold, Committee Chair ; Comiskey, Eugene, Committee Member ; Church, Bryan, Committee Member ; Basu, Sudipta, Committee Member.

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Freedman, R. S. "American populist conservatism, 1977-88". Thesis, University of Cambridge, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.599200.

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Populist conservatism brought new constituencies, issues and campaigning techniques to the American right, which helped it to become a dominant political force. However, the very nature of populist conservatism meant that it was less effective as a force for governing in the 1980s. Populist conservatives capitalised on the unease felt by certain groups, such as evangelical Christians, about ‘social issues’ such as abortion, but also foreign and economic policy. The populist conservative movement, including the ‘New Right’ political activists and the ‘religious right,’ tapped the discontent of working and lower middle class whites in particular in an attempt to build a new conservative majority. However, these constituencies sat uneasily with libertarian and ‘big business’ elements within the Republican Party. Interviews with populist conservative leaders and officials in the Carter and Reagan administrations have illuminated the often rather dry official records. That said, new collections in the Carter Library reveal the extent to which his administration ignored social conservatives and pushed a bold agenda in areas such as women’s and gay rights. Recently opened documents in the Reagan Library demonstrate that populist conservative leaders often worked with the administration whilst publicly urging it to take a more conservative stance. I was also fortunate to be granted access to some closed collections, such as those of Reagan’s pre-presidential office, which catalogue his strained relations with his erstwhile populist conservative allies. Finally, I have made use of the huge amount of political literature produced by populist conservatives. Of course, it has not been possible to conduct an exhaustive survey of populist conservative activity, due to both space constraints and the availability of evidence. A future study would cover issues such as busing, the campaign for a balanced budget amendment and the ‘Sagebrush Rebellion’.

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Ma, Lizhi, e 馬立支. "Economic consequences of accounting conservatism". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46420162.

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Wolcott, Oliver J. "Arendt and Modern American Conservatism". University of Toledo / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1272056093.

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Mais fontes

Livros sobre o assunto "Conservatism"

1930-, Minogue Kenneth R., ed. Conservative realism: New essays on conservatism. London: HarperCollins, 1996.

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O'Connel, John. Disraeli, Conservatism and the Conservative Party. Huddersfield: The University, 1994.

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Honderich, Ted. Conservatism. London: Penguin, 1991.

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Honderich, Ted. Conservatism. Boulder: Westview Press, 1991.

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Honderich, Ted. Conservatism. London: H. Hamilton, 1990.

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Hoover, Kenneth R. Conservatism. London: Routledge, 1992.

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Steve, Ludlam, e Smith Martin J, eds. Contemporary British conservatism. Basingstoke: Macmillan, 1996.

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Stolow, Dr Nathan. Conservatism in conservation: A round table discussion. Richmond, VA: American Institute for Conservation, 1990.

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Lowell, Augustus P. American conservative: Reclaiming conservatism from the right. New York: Algora Publishing, 2016.

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Gerson, Michael J. Heroic Conservatism. New York: HarperCollins, 2007.

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Capítulos de livros sobre o assunto "Conservatism"

Szpilman, Christopher W. A. "Conservatism and conservative reaction". In Routledge Handbook of Modern Japanese History, 160–83. Milton Park, Abingdon, Oxon, New York, NY : Routledge, [2018]: Routledge, 2017. http://dx.doi.org/10.4324/9781315746678-12.

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Ferriss, Abbott L. "Conservatism". In Social Indicators Research Series, 61–68. Dordrecht: Springer Netherlands, 2010. http://dx.doi.org/10.1007/978-90-481-9148-2_7.

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Heywood, Andrew. "Conservatism". In Political Ideologies, 53–92. London: Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-21965-0_3.

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Cook, Corey L., e Kaylie D. Diteman. "Conservatism". In Encyclopedia of Personality and Individual Differences, 871–75. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-319-24612-3_1790.

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Leach, Robert. "Conservatism". In British Political Ideologies, 100–133. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-14909-4_5.

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Heywood, Andrew. "Conservatism". In Political Ideologies, 66–102. London: Macmillan Education UK, 1998. http://dx.doi.org/10.1007/978-1-349-26409-4_3.

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Barker, Rodney. "Conservatism". In Politics, Peoples and Government, 20–42. London: Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-23202-4_2.

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Leach, Robert. "Conservatism". In Political Ideology in Britain, 53–90. London: Macmillan Education UK, 2009. http://dx.doi.org/10.1007/978-1-137-05244-5_3.

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Taylor, Gary. "Conservatism". In Ideology and Welfare, 31–51. London: Macmillan Education UK, 2007. http://dx.doi.org/10.1007/978-0-230-21403-3_3.

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Leach, Robert. "Conservatism". In Political Ideology in Britain, 57–93. London: Macmillan Education UK, 2015. http://dx.doi.org/10.1057/978-1-137-33256-1_3.

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Trabalhos de conferências sobre o assunto "Conservatism"

Kong, Tony X., Chunrui Deng, Ivan Vrbanic e Ivica Basic. "PSA Conservatism Analysis and Quantification for the LOFW Accident". In 2013 21st International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/icone21-15299.

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The conservatism was introduced in the probabilistic safety analysis (PSA) while successes criteria for the event tree were determined. The conservatism has strong relation with the uncertainty but independent with the uncertainty, and the conservatism could significantly influence the CDF results, contribution of dominant sequence, and sensitivity analysis. For methodology, the conservatism in PSA was identified, conservative numbers were defined to quantify the conservatism. Addressing the loss of feed water (LOFW) accident at the PWR, the probability distributions for the function events of the event tree were defined, and the conservatism was quantified based on the PSA insights and sensitivity analysis. The methodology and the application of the conservative numbers were discussed and conclusions were drawn.

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Yin Kuo, Chen. "BUSINESS STRATEGY, ACCOUNTING CONSERVATISM, TAX AGGRESSIVENESS". In MBP 2024 Singapore International Conference on Management & Business Practices, 13-14 March. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icbellp.209210.

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Different from literature studying the bi-variable relation between business strategy and accounting conservatism as well as tax aggressiveness, this research provides original ideas exploring the relation among business strategy and accounting conservatism through tax aggressiveness. Using the Taiwan data including high-technology and traditional industries, our results indicate that first, prospector companies are more tax aggressive, and are more accounting conservative than defender ones. Secondly, the positive effect of business strategy on accounting conservatism holds through increasing tax aggressiveness (reducing tax payment), implying prospector companies with more tax aggressiveness are more accounting conservatism than defender ones with less tax aggressiveness. Thirdly, the positive effect of strategy on conservatism through increasing tax aggressiveness in high-tech firms is stronger than that in traditional ones. This implies that compared to traditional firms, high-technology firms can more strengthen this positive effect through tax aggressiveness. Fourthly, this paper highlights the role of tax aggressiveness in driving association between business strategy and conservative accounting. Finally, our results are analogous to Higgins et al. (2015) and Hsieh et al. (2019)’s findings of U.S. sample companies, implying that some characteristics of Taiwan companies (e.g., access to capital market, tax deductibility of investment in R&D) appear to be similar to particularities of U.S. firms. This paper provides the evidence on a developing country (Taiwan) for investors and portfolio managers.

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Indriani, Rini, e Fachruzzaman Fachruzzaman. "Accounting Conservatism in Indonesia". In Proceedings of the Third Workshop on Multidisciplinary and Its Applications, WMA-3 2019, 11-14 December 2019, Medan, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.11-12-2019.2290836.

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Kazachanskaya, Elena. "Conservatism And Conservative Legal Thinking: The Era Of Public Systems' Digital Transformation". In International Scientific Conference. European Publisher, 2022. http://dx.doi.org/10.15405/epsbs.2022.06.50.

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Feng, Liyan, Xiang Xiao, Tianjiao Zhao e Yi Wang. "Accounting conservatism and corporate financial constraint — A research based on two conservatism perspectives". In 2014 11th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2014. http://dx.doi.org/10.1109/icsssm.2014.6943384.

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Wilczek, Frank. "Radical conservatism and nucleon decay". In Next generation nucleon decay and neutrino detector. AIP, 2000. http://dx.doi.org/10.1063/1.1361724.

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Ying, Zhao, e Wan Jingya. "Accounting conservatism and disposition effect". In 2010 IEEE International Conference on Software Engineering and Service Sciences (ICSESS). IEEE, 2010. http://dx.doi.org/10.1109/icsess.2010.5552461.

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Siahaan, Audrey M., Danri Toni Siboro, Iskandar Muda e Syafruddin Ginting. "Is it Conservatism or Prudence?" In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009499009680972.

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Boychenko, I. A., D. S. Bespalov e A. G. Blizniuk. "MAINTAINING TRADITIONS: CREATIVITY OR CONSERVATISM". In Razvitie kreativnih industriy v sovremennom mire. Новосибирский государственный университет архитектуры, дизайна и искусств им. А.Д. Крячкова, 2021. http://dx.doi.org/10.37909/978-5-89170-281-3-2021-1005.

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Liu, Guiliang, e Fan Wang. "Conservatism in Corporate Social Responsibility Reporting". In 2011 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2011. http://dx.doi.org/10.1109/iciii.2011.217.

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Relatórios de organizações sobre o assunto "Conservatism"

Denys e Lefevre. L51780 Interaction of Multiple Through-Thickness Defects Under Plastic Collapse Conditions Part 1. Chantilly, Virginia: Pipeline Research Council International, Inc. (PRCI), janeiro de 2000. http://dx.doi.org/10.55274/r0010339.

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The objective of this research project is to generate experimental information with the aim to quantify the conservatism of current interaction rules and to develop more accurate (less conservative) rules for "thin-walled" structures under plastic collapse. The conservatism in current defect interaction rules for ductile materials has been assessed by examining the failure behaviour of 8 mm and 10 mm thick, narrow (width: 100 mm and 120 mm) and wide (width: 427 mm) plate, specimens containing two coplanar or non-coplanar through thickness notches. The test results were compared to the failure characteristics of single notched plates and analysed in terms of Gross Section Yielding (GSY). The tests were conducted on three different materials in order to determine the effect of the Y/T ratio on defect interaction behavior.

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Semiga e Tiku. PR-214-104505-R02 Improved Methods for Estimating Remaining Fatigue Life of ERW Pipelines. Chantilly, Virginia: Pipeline Research Council International, Inc. (PRCI), junho de 2015. http://dx.doi.org/10.55274/r0010204.

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While the general fracture mechanics methodology for calculating fatigue life is well documented and validated, its application in the definition of pipeline system fatigue lives have differed from field experience. The source and magnitude of the conservatism inherent in the calculated fatigue life estimates are a concern when establishing integrity management programs. Of particular interest are the fatigue life estimates used in the integrity management programs for ERW pipeline systems that are primarily concerned with pipe wall anomalies oriented along the pipe axis. This project was initiated to consider several elements of the fatigue life estimation process to identify if there were sources of conservatism that could be better managed to permit integrity management programs to produce life estimates with known levels of conservatism. The project considered: - Ovality and misalignment stress concentration factors; - Fatigue crack growth rate (da/dN) material performance; and - Bulging correction factor. Both experimental and numerical simulation techniques were used to consider the impact of these factors on rate of fatigue crack growth of pipeline axially oriented defects. The project results were compared to existing codified treatments to quantify the level of conservatism inherent in the current state of practice. Recommendations were provided to enhance the precision and manage conservatism in fatigue crack growth rate calculations used in integrity management. This work has a related webinar.

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Vieth e Kiefner. L51609 A Modified Criterion for Evaluating the Remaining Strength of Corroded Pipe. Chantilly, Virginia: Pipeline Research Council International, Inc. (PRCI), janeiro de 1989. http://dx.doi.org/10.55274/r0011316.

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From its inception, the B31G criterion was intended to embody a large factor of safety to protect pipelines from failure. Experience has shown that the amount of conservatism embodied in the criterion is excessive, resulting in the removal or repair of more pipe than is necessary to maintain adequate integrity. Therefore, it is desirable to have a modified criterion that will still preserve adequate pipeline integrity but will result in less removal of pipe. A modified criterion that meets this requirement is described in this report. A new and improved criterion was desired because of the known excess conservatism in the original B31G method. Even though the use of the B31G criterion has undoubtedly helped pipeline operators to avoid many unnecessary cut outs, the excess conservatism continues to cause some unnecessary cut outs that could be avoided without compromising safety. Thus, this project was undertaken to-devise a modified criterion that, while still assuring adequate pipeline integrity, would eliminate as much as possible the excess conservatism embodied in the existing criterion.

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Panek, Krol e Huth. PR-312-12208-R03 USEPA AERMOD Plume Rise and Volume Formulations and Implications for Existing RICE. Chantilly, Virginia: Pipeline Research Council International, Inc. (PRCI), fevereiro de 2016. http://dx.doi.org/10.55274/r0010858.

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AERMOD is the EPA recommended dispersion modeling tool for evaluating impacts from typical compressor station engine sources. This is a companion document to two previous PRCI reports that addressed AERMOD Fortran compiler issues and a subsequent report that examined AERMOD Plume Volume Molar ratio Method (PVMRM) issues that lead to conservative model over-predictions. This report further explores AERMOD plume rise and volume estimates as a possible cause or contributor of model over-prediction and resulting plume chemistry concerns. AERMOD over-prediction bias has significant negative implications for permitting new sources, permit renewal for existing sources, and NAAQS compliance analyses, where modeled impacts are compared to the NO2 NAAQS at or beyond the facility fenceline. AERMOD conservatism also impacts state agency State Implementation Plans and resulting control strategies. Permitting requirements associated with the new 1-hour standard could impose unnecessary controls, overly stringent controls, and a significant compliance burden. Where mitigation may be warranted, costs will escalate due to �over-control� in response to model conservatism and deficiencies in model performance.

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Dinovitzer, Aaron. PR-214-153739-WEB ERW Fatigue Life Integrity Management Improvement - Phase III. Chantilly, Virginia: Pipeline Research Council International, Inc. (PRCI), agosto de 2019. http://dx.doi.org/10.55274/r0011614.

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Tuesday, September 17, 2019 11:00 a.m ET PRESENTER: Aaron Dinovitzer, MA Sc., MBA, PEng, BMT Canada HOST: Mark Piazza, Colonial Pipeline Company MODERATOR: John Lynk, PRCI CLICK THE BUY/DOWNLOAD BUTTON TO ACCESS THE WEBINAR REGISTRATION LINK Join the PRCI Integrity and Inspection Technical Committee as they present research results that set out to evaluate the level of conservatism inherent to current state-of-practice procedures using full-scale fatigue testing. Learning outcomes/benefits of attending: - Understand the sources of conservatism, and how to improve the accuracy of, fatigue life estimation techniques for ERW or EFW pipes containing manufacturing process induced crack-like features. - Learn about an improved estimation method of remaining pipe fatigue life estimates that better agree with actual operational experience. This can reduce conservatism in engineering fatigue life estimates over currently used techniques. - Since fatigue life estimates are used to identify inspection intervals and assessing the life of features in a pipeline system, reducing unnecessary conservatism will avoid the cost of unnecessary inspections, pressure tests and repairs before fatigue life is expended. Who should attend? - Pipeline integrity and risk personnel, engineers and management Recommended pre-reading: PR-214-153739-R01 ERW Fatigue Life Integrity Management Improvement - Phase III Register anyway to automatically receive a link to the webinar recording to view on-demand at your convenience. After registering, you will receive a confirmation email containing information about joining the webinar.

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Dinovitzer, Aaron, Sanjay Tiku e Amin Eshraghi. PR-214-153739-R01 ERW Fatigue Life Integrity Management Improvement-Phase III. Chantilly, Virginia: Pipeline Research Council International, Inc. (PRCI), abril de 2019. http://dx.doi.org/10.55274/r0011574.

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While the general fracture mechanics methodology for calculating fatigue lives is well documented and validated, its application in the definition of pipeline system fatigue lives have differed from field experience. The source and magnitude of the conservatism inherent in the calculated fatigue life estimates are a concern when establishing integrity management programs. Of particular interest, are the fatigue life estimates used in the integrity management programs for Electric resistance welding (ERW) pipeline systems that are primarily concerned with pipe wall anomalies oriented along the pipe axis. In this project, fatigue crack growth rate parameters were generated for pipe body and ERW. Axial flaws of different sizes were machined in pipe body and weld center line of two different pipe geometries and subjected to cyclic pressure tests. Fatigue crack growth rate of the flaws in the full-scale fatigue tests was monitored. The full-scale fatigue tests results were compared to existing codified treatments to quantify the level of conservatism inherent in the current state of practice. Recommendations were provided to enhance the precision and manage conservatism in fatigue crack growth rate calculations used in integrity management. This report has a related webinar.

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NOORANI, Y. G. Ongoing Achievements in Office of River Protection (DOE-ORP) Authorization Basis Conservatism Reduction. Office of Scientific and Technical Information (OSTI), fevereiro de 2001. http://dx.doi.org/10.2172/806008.

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Sewell, R. T., G. R. Toro e R. K. McGuire. Impact of ground motion characterization on conservatism and variability in seismic risk estimates. Office of Scientific and Technical Information (OSTI), julho de 1996. http://dx.doi.org/10.2172/285473.

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Kiefner e Kolovich. PR-218-113605-R01 Evaluation of Regulatory Proposal for Responding to Pipeline Corrosion Metal Loss. Chantilly, Virginia: Pipeline Research Council International, Inc. (PRCI), agosto de 2013. http://dx.doi.org/10.55274/r0010783.

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This report assesses the appropriateness of a regulatory proposal by the Pipeline and Hazardous Materials Safety Administration (PHMSA) for response criteria for corrosion anomalies detected by in-line inspection in non-high-consequence areas (non-HCAs). The proposed response criteria are stricter than those that pipeline operators are currently required to use for anomalies detected in high-consequence areas (HCAs). Presented herein are the results of an evaluation of the technical basis for response criteria for metal-loss anomalies detected by in-line inspection. The evaluation considered uncertainty in the dimensions of metal loss, material-property variations, and the conservatism embodied in a recommended remaining strength calculation, namely Modified B31G. The results provide a means to compare the degree of conservatism embodied in PHMSA�s proposal to that embodied in the criteria currently used by pipeline operators.

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Scott. L51626 Fracture Current Fracture Prediction Models for Girth Welds. Chantilly, Virginia: Pipeline Research Council International, Inc. (PRCI), outubro de 1990. http://dx.doi.org/10.55274/r0010574.

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Interpretive study of published and recent research on Engineering Critical Assessment techniques that relate to pipeline girth welds and compares the relative conservatism/nonconservatism of the API 1104 ECA technique with those proposed by other organizations and countries. Objective: provide greater confidence in these approaches/gain greater acceptance by regulatory bodies.

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