Search results for "LUE"

The roles of information systems in a value net

2002

Article 6 of the Treaty on European Union concerning the value of the Charter of Fundamental Rights

2022

In this publication, I comment you on Article 6 of the Treaty on European Union concerning the value of the Charter of Fundamental Rights

Goodwill impairments and the value relevance of goodwill of the small listed companies in Finland

2016

Tutkimuksen tavoitteena on tarkastella, miten liikearvon arvo määräytyy ja onko liikearvo arvorelevanttia. Kohdeyritysten taloudellisten tietojen ja niiden analysoinnin pohjalta on tarkoituksena selvittää, onko liikearvon ja yrityksen markkina-arvon välillä yhteys sekä miten liikearvon määrä on vaihdellut kohdeyritysten taseissa vuosina 2007-2014. Tavoitteena on myös selvittää, miten markkinat suhtautuvat liikearvon arvonalentumiskirjauksiin. Tutkimusmenetelmä on kvantitatiivinen tutkimus, jossa on myös ominaispiirteitä field-tutkimuksesta. Tutkimusaineisto koostuu kirjallisuuden lisäksi kohdeyritysten tilinpäätöstiedoista sekä muusta taloudellisesta informaatiosta, kuten pörssikurssitiedoi…

The Concept of Value for CSR: A Debate Drawn from Italian Classical Accounting

2018

This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Con- sidering the most recent literature on the matter, the dilemma between a non monetary, multi variable conception and a monetary, one variable conception is set. To obtain the origins of the meaning for this basic concept in CSR, Italian literature regarding ‘value in accounting’ is ex- plored. The main result from this first survey is the existence of a ‘chain’ from the highest con- ception of value (philosophical, ethical), to the most practical conception (accounting techniques of measurement). By…

La valeur et la vulnérabilité des espaces agricoles du département du Doubs : identification et évaluation multicritère des espaces agricoles

2019

This paper is part of the update of the atlas of the value and vulnerability of agricultural areas in the French territory of Doubs. It is a project initiated by the French “Direction Départementale des Territoires”, carried out in 2012 by the ThéMA laboratory, and whose update began in January 2019. The objective is to create a decision-making tool for spatial planning and development, for sustainable spatial management. This work presents the method for identifying agricultural areas in the Doubs and their evaluation based on a multi-criteria analysis built on four indices: environmental, spacial structure, financial assistance and labelling.

Museums as mirrors of society : a case study of Finnish museums

2017

This article discusses how Finland’s museums and their collections are both time- and culture-bound and, as such, reflect society’s evolving values as impacted by historical events. Through the lens of Jyväskylä University Museum’s history, the theory of ‘worker generations’ and museum professionalization are discussed. peerReviewed

Sutnist cinnisnich orientacji y konteksti formyrowania duchownosti osobistosti

2017

A problem of spiritual development of personality always was key in pedagogics, and today, in time of deep social crisis in outer space, she acąuires a global value. Forming of humanism worldview position of future teachers is an inalienable constituent of new pedagogical thought, which changes a look to character and essence of education, in which students and teachers come forward as subjects of development of own creative individuality. The problem of forming of spirituality of the young generation aKmyajiisoeauo in the article. By basis of spirituality of personality certainly her the valued orientations. Essence and maintenance of the valued orientations are considered as KOMnoueHma of…

Essays on social capital and space

2014

The idea of specific values and beliefs as, ceteris paribus, the main explanatory of growth differentials, has recently received lot of attention by social scientists. The focus is in particular to specific shared values and beliefs, constituting a social "stock" of good values fostering growth and cooperation, thus the name, social capital. Unfortunately, social capital is an elastic concept. Moreover, to the extent that social interactions type and strength matter, social capital clearly requires attention for the role of space. Thus, this thesis attempts to clarify some of the issues related to social capital and space. In the first chapter we outline the main questions of this thesis, i…

The role of parents in students' motivational beliefs and values

2015

Wartości edukacyjne i wychowawcze w „niezależnych” grach wideo

2017

In the second decade of the XXI century we can observe a new trend in videogames industry - development of independent games, often called indie. These games tend to bring back long forgotten and lost for the gamę media trends and aspects, like punishing difficulty, some less popular gamę genres like RTS’s and educational values, that were dropped by major gamę developers around the year 2000. This gamę present us with a great variety of themes and mechanics, that themselves give us opportunity of using games in education. They can of course be informative, but this is not merely enough to be usable in education but thankfully they, as games, present us with unique features for this media -…