Search results for "Historical"
showing 10 items of 554 documents
Fair Value Accounting versus Historical Cost Accounting: a theoretical framework for judgment in financial crisis
2013
Since the 2008 global economical and financial crisis, the fair value measurement has acquired a controversial position both within the accounting regulatory committees and the accounting theory. The literature generally examines two opposite central paradigms of evaluation, namely the Fair Value Accounting (FVA) and the Historical Cost Accounting (HCA). The paper, after a literature review through both these opposite sides, suggests a theoretical framework, using the basic concept of “accounting system”, for the choice between the opposite paradigms, considered noteworthy in times of crisis as it should allow to conceptualize a ‘mixed system’, combining FVA and HCA in different ways accord…
Zur Geschichte der Kopf-Halssonographie
2002
Although today ultrasound is well accepted in the diagnosis of head and neck diseases, often little is known about the young history of this technique. Many pioneers, physicians and engineers were involved in the development of the technique. In this article the history of ultrasound in general and of ultrasound of the head and neck is reflected.
Pierwszy prezydent. Kształtowanie obrazu Gabriela Narutowicza w pamięci i świadomości historycznej społeczeństwa polskiego. Kilka przykładów z tysiąca
2021
Celem artykułu jest przedstawienie działań podejmowanych na rzecz upamiętnienia postaci Gabriela Narutowicza, pierwszego prezydenta w historii Polski i związanego z tym procesu kształtowania jego wizerunku w pamięci i świadomości historycznej Polaków. Gabriel Narutowicz wybrany na urząd prezydenta w grudniu 1922 r. został zamordowany przez Eligiusza Niewiadomskiego, zaledwie tydzień po elekcji i drugim dniu urzędowania. Śmierć głowy państwa była kulminacją ostrej walki politycznej, która toczyła się na polskiej scenie politycznej w 1922 r. Bezpośrednio po zabójstwie, prezydent G. Narutowicz stał się dla części środowisk politycznych w Drugiej Rzeczypospolitej symboliczną ofiarą polskiego na…
The preservation of the artistic heritage within the seat of the Chancellorship of the University of Palermo. A proposal on a methodology regarding a…
2006
The correct maintenance of artworks of historical and artistic value requires a wide and detailed analysis of all the information relevant for preserving them, such as identification of the main deterioration factors, knowledge of the climatic history of the object, set-up of measuring methods and statistics of the guide parameters, and definition of a set of recommended environmental aspects to be controlled within a stable climate condition linked to the particular kind of object or its surface. In Italy, the basic laws UNI 10829 and UNI 10969 impose a reference methodology for the in-field measurement and data analysis. This paper reports the first results of a measuring campaign, carrie…
Women Scientists Who Made Nuclear Astrophysics
2019
Female role models reduce the impact on women of stereotype threat, i.e. of being at risk of conforming to a negative stereotype about one’s social, gender, or racial group (Fine in Delusion of Gender. W.W. Norton & Co. NY, p. 36, 2010 [1]; Steele and Aronson in J Pers Soc Psychol 69:797–811, 1995 [2]). This can lead women scientists to underperform or to leave their scientific career because of negative stereotypes such as, not being as talented or as interested in science as men. Sadly, history rarely provides role models for women scientists; instead, it often renders these women invisible (CafeBabel Homepage [3]). In response to this situation, we present a selection of twelve outst…
Science on local, regional, and national scales: geographies of natural history in the mid- to late Victorian England
2022
The history of science has taken a “geographical turn” at the turn of this century. Since then, historians of science have sought to understand the impact of geography on the practice, organisation and diffusion of scientific knowledge. In this paper, I look into the organisation of amateur science in provincial England through the scales of local, regional and national. The scientific societies established in the Victorian Midlands provide an excellent material to understand the close relationship between the natural history societies and geography, which has usually been taken for granted. In the Victorian Midlands, some sixty scientific societies were established for the study of local n…
Towards semantic modelling of cultural historical data.
2010
In this paper a practical method is presented for creating documentation of cultural historical targets using an event-centric core ontology. By using semantic documentation templates and an XML-based query language, a domain specific documentation model can be created and flexible user interfaces can be built easily for accessing and editing the documentation. Keywords. ontologies, cultural historical documentation, information retrieval peerReviewed
Las formas cotidianas de la felicidad y sus mandatos: Pedagogías del pensamiento positivo, trabajo docente y subjetividad en el neoliberalismo contem…
2020
Positive thinking constitutes one of the great traditions that lead to the idea of the subject as an entrepreneur of himself and is perhaps one of the best that has successfully condensed cultural, political, social and pedagogical processes linked to reflection on well-being in this historical time. The teaching work is especially moved by the pregnancy of these perspectives that challenge the pedagogical field and the education workers as ?agents of change, or at least one more school available to give the discussion on well-being and happiness (yours and the students?) is celebrated and encouraged. In this article, I intend to understand what is being built as pedagogical discourses abou…
Peer interaction and pioneering organizational form adoption : A tale of the first two for-profit stock exchanges
2021
Building on a historical case study on the first two stock exchanges to adopt the now globally dominant for-profit organizational form, the Stockholm Stock Exchange in 1993 and the Helsinki Stock Exchange in 1995, we argue that interaction among socially proximate peers contributes to pioneering organizational form adoption within an industry, particularly when such forms are introduced by established organizations. Peer interaction can induce a search for technically efficient organizational forms through the sharing of collective experiences, the establishment of collective assumptions, and a joint search for solutions. Together, these factors contribute to the legitimization of novel or…
„Miasto to jak mieszkanie. Nasze”. Powojenne strategie oswajania miast Ziem Zachodnich i Północnych na przykładzie Wrocławia
2018
Treść artykułu prezentuje trzy istotne zagadnienia. Pierwszym z nich jest refleksja nad praktykami zamieszkiwania (dwelling) miasta – pojęcia rozszerzającego zakres ba- dań nad przestrzenią miejską o kategorie związane z socjologią codzienności – przede wszystkim dotyczącego materialnego środowiska życia ludzi widzianego z perspektywy dyskursów niedominujących. Drugim z zagadnień jest analiza strategii oswajania ob- cego kulturowo dziedzictwa materialnego Ziem Zachodnich i Północnych, za pomocą kategorii zamieszkiwania i na przykładzie wspomnień mieszkańców Wrocławia. Trzecim aspektem są pytania stanowiące punkt wyjścia dla przyszłych projektów badawczych au- torki, postawione w wyniku prze…