The Anti-Value Concept of Cowardice in Humorous Discourse of Anglo-Saxon Linguistic Culture

The article introduced the anti-value concept of cowardice in the humorous discourse of Anglo-Saxon linguistic culture. This concept is one of the main anti-values of modern Anglo-Saxon linguistic culture; however, it received very little scientific attention. Based on cognitive and axiological analyses, the author identified and analyzed the main characteristics of cowardice in humorous discourse. The analysis involved 50 episodes of stand-up specials and 500 episodes of various sitcoms. The key features of the anti-value concept of cowardice included fear, the level of danger, and the importance of overcoming danger. Other important characteristics of cowardice included immoral actions, avoiding danger, inaction, loss of control over one’s bodily functions, and unreasonable behavior. The fear of death / injury / social disapproval proved to be the main reasons for cowardice. The author also analyzed the gender aspect of the concept. Cowardice appeared to be a typical male feature because humor is often derived from breaking the gender stereotype "a man is stronger / braver than a woman".

The Level of 7- and 8-Years Old Children Understanding of the Place Value Concept

Place value concept that learns especially in primary school ages is also the basis of many issues students will encounter throughout their learning lives. This research aims to developmentally determine understanding of the place value concept in early childhood. The model of research is a case study from qualitative research methods. The study group consists of 171 children (84 at the age of 7 and 87 at the age of 8) who study in three different public schools in January, in the 2020-2021 academic year in Ankara, Turkey, selected by criteria sampling from purposeful sampling methods. As a data collection tool, “place value worksheets” consisting of 25 questions developed by researchers were used. Data was collected online by classroom teachers through “EBA”. The content analysis method was used in the analysis of the data. Looking at the research results, it was observed that children gave meaning to the place value concept in seven categories. It was seen that seven years olds reached the lowest correct answer rate in the code "the ability to express the number whose resolution is given in terms of ones" in the category of "the ability to resolve". It was concluded that "the ability to write numbers between two numbers" code in "the ability to compare" category has the lowest correct response rate for eight years old children. Lower levels of seven years old student's understanding of the place value concept suggest that students' readiness levels are not sufficient at this age.

Operationalizing public value in higher education: the use of narratives as an alternative for performance indicators

More than 25 years after Moore’s first introduction of the public value concept in 1995, the concept is now widely used, but its operationalization is still considered difficult. This paper presents the empirical results of a study analyzing the application of the public value concept in Higher Education Institutions, thereby focusing on how to account for public value. The paper shows how Dutch universities of applied sciences operationalize the concept ‘public value’, and how they report on the outcome achievements. The official strategy plans and annual reports for FY2016 through FY2018 of the ten largest institutions were used. While we find that all the institutions selected aim to deliver public value, they still use performance indicators that have a more narrow orientation, and are primarily focused on processes, outputs, and service delivery quality. However, we also observe that they use narratives to show the public value they created. In this way this paper contributes to the literature on public value accounting.

Defining the Fair Value concept for IFRS application

Subject. This article discusses the issue of defining the Fair Value concept, its similarity and identification with the concept of Market Value. It examines the specifics of each particular value, defines the concept of Fair Value, and analyzes approaches (methods) of fair value valuation, clarifies existing problems of determining fair value for the purposes of IFRS application. Objectives. The article aims to define the notion of Fair Value and appropriate use in accounting, as well as explore approaches to assess fair value. Methods. For the study, we used a comparative analysis. Results. The article says of many inconsistencies in the valuation of fair value, starting with the lack of a clear definition of fair value in IFRS, which is actually identified with the concept of market value. It proposes a refined definition of fair value and identifies fundamental differences between fair and market values, which are based on the procedures used in their assessment. Conclusions. Fair and market values are two different types of valuation. Fair value can be the same as market value, but only if there is an active market available. There is no single concept of Fair Value presented in scientific and special literature. The same approaches are used in fair (IFRS) and market (valuation standards) assessments, but the methods described for each approach are not always the same.

THE CONSERVATISM PRINCIPLE IN MODERN FINANCIAL REPORTING

Various studies point out that the principle of conservatism (prudence) has been too long in the field of accounting, which makes it almost irreplaceable. However, the development of accounting is in line with constant expansion of the circle of stakeholders who impose new requirements regarding information on sources of income, destination of expenditures and calculation of periodic results. This inevitably leads to changes in financial reporting, aimed primarily at applying the fair value concept.

The Main Humorous Characteristics of the Anti-Value Concept of Gluttony (Based on English-Language Stand-Up and Situation Comedies)

The article describes the anti-value concept of gluttony in the humorous discourse of English-language stand-up and situation comedies. The main humorous characteristics of this concept are identified and analyzed. An axiological approach is used for constructing a humorous conceptual framework, because humor is one of the most important tools for forming values and anti-values of a certain culture. The ridiculed characteristics of gluttony are divided into the following two groups: those of process and result. The main characteristics of the process include improper eating of edible items and eating of inedible items. Improper eating of edible items is usually ridiculed through eating excessive amounts of food, eating food under inappropriate conditions, eating incompatible items. Eating of inedible items is mostly ridiculed through eating life-threatening objects, eating something unfit to eat, and eating excrements or other human waste products. The main ridiculed characteristics of the result include gaining excess weight, addiction to a certain food, illness/death of a person. This work also performs a detailed analysis of the anti-value concept of gluttony for the first time. The main linguistic means of representing the anti-value concept of gluttony in stand-up comedies and sitcoms are revealed. This article makes a significant contribution to constructing an axiological humorous framework of the concept, because gluttony is one of the basic anti-values in humorous discourse.