scholarly journals Verso la rappresentazione e valutazione dello sviluppo delle aziende : i limiti dell'informativa economico-finanziaria e il contributo di alcuni approcci informativi complementari

2009 ◽  
pp. 277
Author(s):  
Sergio Paternostro
Keyword(s):  
Intellectual Capital ◽  
Balanced Scorecard ◽  
Financial Statements ◽  
The Other ◽  
Complex Phenomenon ◽  
Continuous Change ◽  
Social Report ◽  
Other Hand ◽  
Social Balance ◽  
The One

Firms are dynamic entities in continuous change. This dynamism can lead to an improvement or worsening of the firm. Only in the first situation we can say that a firm is developing. The notion of firm's development does not have in literature an univocal interpretation and for this reason the first aim of the article is to illustrate an interpretation for a better understanding of this notion, which remains incomplete without appropriate instruments for the representation and evaluation of firm's development. The main purpose of this article is to reflect upon the manner to represent and to value this complex phenomenon. The analysis highlights, on the one hand, the limits of the financial statements and, on the other hand, the possible contribution of complementary informative instruments like: social report, intellectual capital report, balanced scorecard, business storytelling.<br /><br />Las empresas son entidades dinámicas en continua transformación. Este dinamismo puede conducir a una situación de mejora o a un empeoramiento de la empresa. Solamente en la primera situación se puede decir que la empresa está recorriendo un sendero de desarrollo. La noción de desarrollo de empresa no tiene en literatura una interpretación unívoca y por esta razón el primer objetivo del artículo es presentar una clave para comprender este concepto. La idea de desarrollo queda incompleta sin apropiados instrumentos operativos para representar y valorar el nivel de desarrollo alcanzado por las empresas. La principal finalidad del articulo es, por tanto, reflexionar sobre las modalidades a través de las que se puede dar una representación y evaluación a este fenómeno complejo. El análisis ha evidenciado, por una parte, los límites del balance y, por otra, la posible contribución de instrumentos informativos complementarios como: balance social, balance intelectual, balanced scorecard, narración de empresa.

The Educational Project in the Context of High-Performance Sports

2020 ◽  
pp. 1-8
Author(s):  
Fabrice Burlot ◽  
Mathilde Desenfant ◽  
Helene Joncheray
Keyword(s):  
High Performance ◽  
The Other ◽  
Training Project ◽  
Educational Project ◽  
Other Hand ◽  
Social Balance ◽  
Adjustment Variable ◽  
The One ◽  
High Level

The requirements of performance sport are becoming more and more time-consuming for athletes. Based on the work of Rosa, the article looks into the ability of athletes to reconcile their training project and the increasing requirements of practice at a high level. To address this issue, we interviewed 63 high-level French athletes who train at the French Institute of Sport. The results show that although the training project appears to be time-consuming, it is nonetheless a source of social balance and a reassuring choice for their future professional retraining. In order to preserve this educational project in the time-consuming context of high-performance sports, athletes on the one hand implement strategies of arrangement in order to produce an acceptable timetable, and on the other hand use this temporality as an adjustment variable allowing them to better manage temporal emergencies. By giving athletes a voice, this work deconstructs the idea of the incompatibility of educational and sports projects and offers recommendations to sports institutions.

Evaluating human assets in organizations: a proposal for a literature review

2014 ◽  
Author(s):  
Cristovão Sá Pimenta ◽  
Maria Teresa Proença
Keyword(s):  
Human Capital ◽  
Literature Review ◽  
Intellectual Capital ◽  
Market Value ◽  
Financial Statements ◽  
Financial Accounting ◽  
The Other ◽  
Intangible Asset ◽  
Accounting System ◽  
The One

Human Capital (HC) has been recognized as a decisive fator in the performance of organizations, influencing the results obtained and even the market value of organizations. However, how this intangible asset can be demonstrated and highlighted, remains open to discussion. If highlighted in the financial statements of organizations, one could safely and accurately say that people are an organization’s greatest asset. Furthermore, the need to measure Intellectual Capital (IC) and HC has been profusely discussed. If, on the one hand, a consensus on the acceptability of the measurement has not been difficult to achieve, on the other a consensus about what and how to measure it is not a straightforward task. We intend to discuss how to measure/evaluate HC, considering the needs of the financial accounting system, the need to manage people more effectively, and the need for a proper evaluation and appreciation of organizations in the market. Thus, this article defines our field of research and proposes a revision of some literature on the field of our investigation.

scholarly journals The Consequences of “Options” in the Directive 2013/34/Eu of the European Parliament and of the Council on the Financial Statements

2017 ◽  
Vol 65 (4) ◽  
pp. 1349-1357
Author(s):  
Eva Hýblová ◽  
Alena Kolčavová
Keyword(s):  
European Union ◽  
Financial Reporting ◽  
Financial Statements ◽  
European Parliament ◽  
The Other ◽  
Financial Statement ◽  
The European Union ◽  
Consolidated Financial Statements ◽  
Other Hand ◽  
The One

Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as “permit or require”. On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can significantly reduce the comparability of information published in financial statements. The aim of the paper is to verify the relation between the options to be chosen and the variability of the resulting values of the financial statement items. Based on the findings, the results are evaluated in relation to the informative function of financial reporting.

Stories and the Self

2020 ◽  
Vol 32 (2) ◽  
pp. 47-58 ◽  
Author(s):  
Stefan Krause ◽  
Markus Appel
Keyword(s):  
Meta Analysis ◽  
The Self ◽  
The Other ◽  
Lower Degree ◽  
Contrast Effects ◽  
Self Perception ◽  
Self Perceptions ◽  
Other Hand ◽  
The One ◽  
Implicit And Explicit

Abstract. Two experiments examined the influence of stories on recipients’ self-perceptions. Extending prior theory and research, our focus was on assimilation effects (i.e., changes in self-perception in line with a protagonist’s traits) as well as on contrast effects (i.e., changes in self-perception in contrast to a protagonist’s traits). In Experiment 1 ( N = 113), implicit and explicit conscientiousness were assessed after participants read a story about either a diligent or a negligent student. Moderation analyses showed that highly transported participants and participants with lower counterarguing scores assimilate the depicted traits of a story protagonist, as indicated by explicit, self-reported conscientiousness ratings. Participants, who were more critical toward a story (i.e., higher counterarguing) and with a lower degree of transportation, showed contrast effects. In Experiment 2 ( N = 103), we manipulated transportation and counterarguing, but we could not identify an effect on participants’ self-ascribed level of conscientiousness. A mini meta-analysis across both experiments revealed significant positive overall associations between transportation and counterarguing on the one hand and story-consistent self-reported conscientiousness on the other hand.

Radioimmunotherapy for treatment of acute myeloid leukaemia and myelodysplastic syndrome

2005 ◽  
Vol 44 (03) ◽  
pp. 107-117
Author(s):  
R. G. Meyer ◽  
W. Herr ◽  
A. Helisch ◽  
P. Bartenstein ◽  
I. Buchmann
Keyword(s):  
Acute Myeloid Leukaemia ◽  
Myeloid Leukaemia ◽  
Primary Tumour ◽  
The Other ◽  
Haematopoietic Stem Cell ◽  
Other Hand ◽  
Primary Reduction ◽  
The One ◽  
Acute Myeloid

SummaryThe prognosis of patients with acute myeloid leukaemia (AML) has improved considerably by introduction of aggressive consolidation chemotherapy and haematopoietic stem cell transplantation (SCT). Nevertheless, only 20-30% of patients with AML achieve long-term diseasefree survival after SCT. The most common cause of treatment failure is relapse. Additionally, mortality rates are significantly increased by therapy-related causes such as toxicity of chemotherapy and complications of SCT. Including radioimmunotherapies in the treatment of AML and myelodyplastic syndrome (MDS) allows for the achievement of a pronounced antileukaemic effect for the reduction of relapse rates on the one hand. On the other hand, no increase of acute toxicity and later complications should be induced. These effects are important for the primary reduction of tumour cells as well as for the myeloablative conditioning before SCT.This paper provides a systematic and critical review of the currently used radionuclides and immunoconjugates for the treatment of AML and MDS and summarizes the literature on primary tumour cell reductive radioimmunotherapies on the one hand and conditioning radioimmunotherapies before SCT on the other hand.

The Salvage of Ideas: Schumpeter and the Core Problems Still Confronting Economics

2003 ◽  
pp. 15-26
Author(s):  
P. Wynarczyk
Keyword(s):  
The Other ◽  
The Core ◽  
Other Hand ◽  
The One

Two aspects of Schumpeter' legacy are analyzed in the article. On the one hand, he can be viewed as the custodian of the neoclassical harvest supplementing to its stock of inherited knowledge. On the other hand, the innovative character of his works is emphasized that allows to consider him a proponent of hetherodoxy. It is stressed that Schumpeter's revolutionary challenge can lead to radical changes in modern economics.

Pembaharuan Pesantren: Arah dan Implikasi

2018 ◽  
Vol 4 (1) ◽  
pp. 67-84
Author(s):  
Wahyudin Noor
Keyword(s):  
Rapid Development ◽  
The Other ◽  
Learning Methods ◽  
Technology Learning ◽  
Other Hand ◽  
The One ◽  
Traditional Term

Abstract Pesantren are often associated with backwardness and traditionalism in everything: facilities, technology, learning methods, and even the curriculum. For now, it seems like the traditional term for pesantren is no longer relevant enough. The pace of movement in the era of renewal marked by the rapid development of technology has demanded pesantren to make adjustments. However, on the one hand, when viewed from the direction of change, the reform efforts pursued by pesantren are not to erase the old tradition, but merely to add something new so that the old tradition and conditions can be maintained while accepting the presence of a new one. On the other hand, the reform efforts undertaken by pesantren have implications for the fact that the typical values of the pesantren are fading away. Abstrak  Pesantren seringkali diasosiasikan dengan keterbelakangan dan tradisional dalam segala hal: fasilitas, teknologi, metode pembelajaran, dan bahkan kurikulumnya. Untuk saat ini, sepertinya istilah tradisional untuk pesantren, sudah tidak lagi cukup relevan. Laju gerak pembaharuan zaman yang ditandai dengan pesatnya perkembangan teknologi telah menuntut pesantren untuk melakukan penyesuaian diri. Kendatipun demikian, di satu sisi, jika dilihat dari arah perubahan, upaya pembaharuan yang ditempuh pesantren tidaklah untuk menghapus tradisi yang lama, tetapi sekadar menambah dengan sesuatu yang baru sehingga tradisi maupun kondisi yang lama bisa dipertahankan sambil menerima kehadiran yang baru. Di sisi yang lain, upaya pembaharuan yang dilakukan pesantren ternyata berimplikasi pada kenyataan akan semakin pudarnya nilai-nilai khas yang dimiliki oleh pesantren.

PROBLEMATIKA HUKUM IMPLEMENTASI SIFAT FINAL DAN BINDING PUTUSAN YANG DIBUAT OLEH BASYARNAS DALAM PENYELESAIAN SENGKETA BISNIS SYARIAH

2018 ◽  
Vol 1 (1) ◽  
pp. 37-52
Author(s):  
Karimatul Khasanah
Keyword(s):  
The Other ◽  
Other Hand ◽  
The One

BASYARNAS’s verdict in resolving dispute can be negotiated or cancelled by submitting nullification to the Religious Court if the parties or one of them felt dissatisfied with the BASYARNAS verdicts. This case is important to be reviewed academically because of its paradox and ambiguity. On the one hand the decision is final and binding, but on the other hand it could be cancelled through the Religious Court. If the BASYARNAS verdicts really want to be final and binding, the nullification of the verdicts should be abolished. It can be replaced by an amendment of the verdict submitted to BASYARNAS and handed back to the arbitrator (arbitrator panel) who handles the dispute. Apart being fast and confidential, the arbitrator (judge) is more aware of the case, the reasons, evidences and witnesses of the dispute.

Correspondances étymologiques, lexicales et sémantiques dans le processus de féminisation de noms de profession, métiers et activités dans les sociétés française et roumaine

2020 ◽  
Vol 65 (4) ◽  
pp. 401-422
Author(s):  
Estelle Variot
Keyword(s):  
The Other ◽  
Roman World ◽  
Other Hand ◽  
The One ◽  
Over Time

"Etymological, Lexical and Semantic Correspondences in the Process of Feminization of Professional Names, Trades and Activities in French and Romanian Societies. The feminization of thought represented by language and of its varieties in the Roman World has allowed to highlight some convergences that come from a common linguistic heritage, often from Greek and Latin and some hesitation about adapting society to its realities. The feminization of some words which comes from an ancient process illustrates on the one hand the potential of the language and on the other hand some constraints sometimes linked to the society itself, which creates transitional periods, between matching grammatical correction and the evolution of linguistic uses over time. The possibilities of lexical enrichment (internal creation or loan) show the means available in French and Romanian and some convergences in the area of derivation, of lexical units and their etymologies. The grammatical perspective and word constructing methods make it possible to give keys for the feminization of names of trades or professions. Likewise, recording entries in the lexicon, their evolution, their assimilation or sometimes their forgetfulness, for the benefit of new constructions highlight the existence of objective and subjective criteria which teach us a lot about society as a whole. Keywords: feminization of professions, internal and external enrichment, suffixal match, use of words, grammar, lexicon, French and Romanian."

Challenging Gender Hierarchies in Narratives of the Nation: Representations of Women in Zintgraff and the Battle of Mankon and Hard Choice

Imbizo ◽  
2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Naomi Epongse Nkealah ◽  
Olutoba Gboyega Oluwasuji
Keyword(s):  
The Other ◽  
Literary Texts ◽  
Gender Differentiation ◽  
Hard Choice ◽  
Other Hand ◽  
Gender Hierarchies ◽  
The Face ◽  
The One ◽  
Representations Of Women ◽  
Do So

Ideas of nationalisms as masculine projects dominate literary texts by African male writers. The texts mirror the ways in which gender differentiation sanctions nationalist discourses and in turn how nationalist discourses reinforce gender hierarchies. This article draws on theoretical insights from the work of Anne McClintock and Elleke Boehmer to analyse two plays: Zintgraff and the Battle of Mankon by Bole Butake and Gilbert Doho and Hard Choice by Sunnie Ododo. The article argues that women are represented in these two plays as having an ambiguous relationship to nationalism. On the one hand, women are seen actively changing the face of politics in their societies, but on the other hand, the means by which they do so reduces them to stereotypes of their gender.

Sign in / Sign up

Export Citation Format

Share Document