La prescrizione nell'etica stoica. Un riesame

Elenchos ◽  
2013 ◽  
Vol 34 (1) ◽  
pp. 59-94
Author(s):  
Francesca Alesse
Keyword(s):  
The Real ◽  
Moral Conduct ◽  
Real Value ◽  
The Impact

Abstract The article aims at clarifying the Stoic theory of ``prescription'', more specifically, the Stoic reflection about the method to formulate rules and directions for moral conduct. First, the possibility to provide particular precepts is considered in the frame of some major doctrines such as the equivalence between moral end and conformity to nature, the theory of the ``indifferents'', the partition of actions into katorthomata and kathekonta. Accordingly, both internal Stoic debate on the real value of particular precepts, and Hermagoras' classification of zetemata, are considered in order to bring up the impact of early Stoic prescriptive theory on late Hellenistic ethics. Special attention is paid to Seneca's evidence from Epistles 94 and 95 - in their relation to Hermagoras' teachings -, and Plutarch's text from De Stoic. rep., ch. 11, with regard to Chrysippus' theory of prescription.

scholarly journals ФОРМУВАННЯ ОБЛІКОВОЇ ПОЛІТИКИ ЗА ПРИНЦИПОМ БЕЗПЕРЕРВНОСТІ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

2021 ◽  
pp. 74-81
Author(s):  
Олена Сергіївна Юрченко
Keyword(s):  
Financial Reporting ◽  
Information Needs ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fair Value ◽  
The Real ◽  
Real Value ◽  
The Impact ◽  
Accounting Policy

Formulation of the problem. Based on the study, the prerequisites, features and components of the formation of accounting policies in the context of business continuity are revealed. The purpose of the article is to substantiate the theoretical and methodological and organizational provisions of accounting policy formation in the context of the implementation of the concept of continuity. The object of research is the process of formation of accounting policy and its impact on the quality of corporate financial reporting information. Methods used in the study: scientific knowledge, method of generalization, comparison, logical - meaningful, methods of induction and deduction. The main hypothesis is that the formation of accounting policies aimed at determining the regulations of accounting and reporting from the standpoint of reflecting complete and reliable information about the real value of assets and liabilities will help reconcile the interests of all stakeholders. Presenting main material. The article identifies the prerequisites, directions and elements of the formation of accounting policies on the principle of continuity of enterprises. Provisions on the development of theoretical and methodological foundations for the formation of accounting policies of enterprises on the basis of risk-oriented approach are revealed. The necessity of valuation of assets and liabilities according to the criteria: fair, discounted and market value of enterprises is substantiated and the methodological support of valuation of financial instruments in accounting is revealed. Originality and practical significance are proposals for the formation of methodological and organizational support and recommendations for the measurement of assets and liabilities at fair value in order to improve the quality of financial statements. Research findings. The formation of accounting policy in the context of the principle of continuity is based on the requirements of International Accounting Standards and National Accounting Standards and depends on the needs of management, methods and techniques of accounting. In the process of developing an accounting policy, it is necessary to take into account the information needs of various stakeholders to disclose information in corporate financial statements. The introduction of theoretical and methodological provisions for the formation of elements of accounting policy on the principle of continuity will meet the information needs of different users, improve the quality of financial reporting and assess the impact of accounting policies on the real value of enterprises in the future.

scholarly journals Inflating Away the Public Debt? An Empirical Assessment

2021 ◽  
Author(s):  
Jens Hilscher ◽  
Alon Raviv ◽  
Ricardo Reis
Keyword(s):  
Public Debt ◽  
New Method ◽  
Inflation Dynamics ◽  
The Real ◽  
The Public ◽  
Empirical Assessment ◽  
Short Run ◽  
Real Value ◽  
The Impact ◽  
The U.S

Abstract This paper proposes a new method for measuring the impact of inflation on the real value of public debt. The distribution of debt debasement is based on two inputs: the distribution of privately held nominal debt by maturity, for which we provide new estimates, and the distribution of risk-adjusted inflation dynamics, for which we provide a novel copula estimator using options data. We find that inflation by itself is unlikely to lower the U.S. fiscal burden significantly because debt is concentrated at short maturities and perceived inflation shocks have little short-run persistence and are small.

scholarly journals ‘Malenkey Robot’ in the Carpathian Basin, in Hungary – Data, Facts, Interpretations, Connections

2015 ◽  
Vol 7 (1) ◽  
pp. 5-16
Author(s):  
Zalán Bognár
Keyword(s):  
Data Interpretation ◽  
Carpathian Basin ◽  
Effective Number ◽  
The Real ◽  
Real Value ◽  
Similarities And Differences ◽  
Archive Data

Abstract Interpretation problems related to the notion of ‘malenkaya rabota,’ POW, internee, GULAG and GUPVI. Ways of classification of the victims of ‘malenkaya rabota' in the Carpathian Basin, various groups and types. Determination of the effective number of the groups, and of the total number of those deported as civilians from the 14.7 million inhabitants of the Hungary of the time, based on different data, and the difficulties of definitions. The interpretation and implementation of the central Soviet commands. The connections between the deportations. Similarities and differences between the deportations as internee and as POW. Manageability of the data, interpretation of Soviet and Hungarian archive data and the reasons why they are different. The real value of Soviet archival sources. The determination of the losses attributed to ‘malenkaya rabota’.

Radiation synovectomy of the knee joint

2006 ◽  
Vol 45 (01) ◽  
pp. 57-61
Author(s):  
M. Puille ◽  
D. Steiner ◽  
R. Bauer ◽  
R. Klett
Keyword(s):  
Knee Joint ◽  
Lymph Nodes ◽  
Geometric Mean ◽  
Radiation Synovectomy ◽  
Real Activity ◽  
Anterior View ◽  
Inguinal Lymph Nodes ◽  
The Real ◽  
Therapeutic Modalities ◽  
Real Value

Summary Aim: Multiple procedures for the quantification of activity leakage in radiation synovectomy of the knee joint have been described in the literature. We compared these procedures considering the real conditions of dispersion and absorption using a corpse phantom. Methods: We simulated different distributions of the activity in the knee joint and a different extra-articular spread into the inguinal lymph nodes. The activity was measured with a gammacamera. Activity leakage was calculated by measuring the retention in the knee joint only using an anterior view, using the geometric mean of anterior and posterior views, or using the sum of anterior and posterior views. The same procedures were used to quantify the activity leakage by measuring the activity spread into the inguinal lymph nodes. In addition, the influence of scattered rays was evaluated. Results: For several procedures we found an excellent association with the real activity leakage, shown by an r² between 0.97 and 0.98. When the real value of the leakage is needed, e. g. in dosimetric studies, simultaneously measuring of knee activity and activity in the inguinal lymph nodes in anterior and posterior views and calculation of the geometric mean with exclusion of the scatter rays was found to be the procedure of choice. Conclusion: When measuring of activity leakage is used for dosimetric calculations, the above-described procedure should be used. When the real value of the leakage is not necessary, e. g. for comparing different therapeutic modalities, several of the procedures can be considered as being equivalent.

TEACH-POT: Provide Opportunities in Teaching

2020 ◽  
pp. 79-91 ◽  
Author(s):  
Maria Giulia Ballatore ◽  
Ettore Felisatti ◽  
Laura Montanaro ◽  
Anita Tabacco
Keyword(s):  
Academic Community ◽  
Real Effect ◽  
The Real ◽  
Main Components ◽  
The Impact ◽  
Training Opportunities ◽  
Different Levels

This paper is aimed to describe and critically analyze the so-called "TEACHPOT" experience (POT: Provide Opportunities in Teaching) performed during the last few years at Politecnico di Torino. Due to career criteria, the effort and the time lecturers spend in teaching have currently undergone a significant reduction in quantity. In order to support and meet each lecturers' expectations towards an improvement in their ability to teach, a mix of training opportunities has been provided. This consists of an extremely wide variety of experiences, tools, relationships, from which everyone can feel inspired to increase the effectiveness of their teaching and the participation of their students. The provided activities are designed around three main components: methodological training, teaching technologies, methodological experiences. A discussion on the findings is included and presented basing on the data collected through a survey. The impact of the overall experience can be evaluated on two different levels: the real effect on redesigning lessons, and the discussion on the matter within the entire academic community.

The Impact of Inflation Measures on the Real Returns and Risk of U.S. Stocks

CFA Digest ◽  
2006 ◽  
Vol 36 (3) ◽  
pp. 36-37
Author(s):  
Brendan F. O'Connell
Keyword(s):  
The Real ◽  
Real Returns ◽  
The Impact

Reducing the Risks of the Financial Sector to Ensure Sustainable Growth of the Russian Еconomy

2019 ◽  
Vol 12 (3) ◽  
pp. 86-92
Author(s):  
T. I. Minina ◽  
V. V. Skalkin
Keyword(s):  
Economic Growth ◽  
Monetary Policy ◽  
Financial Sector ◽  
Developed Countries ◽  
Sustainable Growth ◽  
Necessary Condition ◽  
Real Sector ◽  
Financial Instruments ◽  
The Real ◽  
The Impact

Russia’s entry into the top five economies of the world depends, among other things, on the development of the financial sector, being a necessary condition for the economic growth of a developed macroeconomic and macro-financial system. The financial sector represents a system of relationships for the effective collection and distribution of economic resources, their deployment according to public demand, reducing the risk of overproduction and overheating of the economy.Therefore, the subject of the research is the financial sector of the Russian economy.The purpose of the research was to formulate an approach to alleviating the risks of increasing financial costs in the real sector of the economy by reducing the impact of endogenous risks expressed as financial asset “bubbles” using the experience of developed countries in the monetary policy.The paper analyzes a macroeconomic model applied to the financial sector. It is established that the economic growth is determined by the growth and, more important, the qualitative development of the financial sector, which leads to two phenomena: overproduction in the real sector and an increase in asset prices in the financial sector, with a debt load in both the real and financial sectors. This results in decreasing the interest rate of the mega-regulator to near-zero values. In this case, since the mechanisms of the conventional monetary policy do not work, the unconventional monetary policy is used when the mega-regulator buys out derivative financial instruments from systemically important institutions. As a conclusion, given deflationally low rates, it is proposed that the megaregulator should issue its own derivative financial instruments and place them in the financial market.

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