Search results for "M40"
showing 9 items of 169 documents
Sleepless in Carver Country: Insomnia and Existential Crisis in Raymond Carver’s Short Fiction
2020
Chez Raymond Carver, la nuit n’est jamais uniquement une toile de fond réaliste. Dans ses nouvelles se déroulant après la tombée de la nuit, Carver joue à déconstruire les clichés généralement associés au confort de l’intimité nocturne et du lit conjugal. L’insomnie qui frappe certains de ses personnages les renvoie au contraire à leur complète solitude et à leur condition de mortels. Cet article cherche donc à voir comment la nuit blanche carvérienne est utilisée métaphoriquement pour exprimer l’angoisse de personnages souvent peu expansifs, qui veulent leur part du Rêve américain mais se retrouvent pris au piège d’un cauchemar existentiel. In Raymond Carver’s short fiction, the night is n…
Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?
2006
In many countries, executive stock options (ESOs) have been subject to financial scandals during these last years, that encountered for a deep need of transparency, particularly about this compensation device for managers. The aim of this paper is to present, in a first part, the ways of expensing ESOs in through the European IRFS 2 and the American FAS 123 standards. The second part analyses ESOs accounting and its consequences, namely regarding the requirements about measuring this incentive mechanism at its fair value.
Gouvernement d'entreprise et comptabilité
1999
L'objectif de cet article est d'une part, de mettre en évidence les limites de l'approche actionnariale du gouvernement des entreprises pour appréhender le rôle de la comptabilité, d'autre part, de montrer l'intérêt d'une approche partenariale comme réponse aux limites de l'approche actionnariale.
Equal access to the top? Measuring selection into finnish academia
2019
In this article, we draw a parallel between equality of opportunity in educational transitions and equality of opportunity in academic careers. In both cases, many methodological problems can be ameliorated by the use of longitudinal rather than cross-sectional data. We illustrate this point by using Finnish full-population register data to follow the educational and academic careers of the 1964–1966 birth cohorts from birth to the present day. We show how the Finnish professoriate is highly selected both in terms of parental background and in terms of gender. Individuals of different backgrounds differ greatly in the likelihood of completing different educational and academic transitions, …
’Civilising’ the Transitional Generation: The Politics of Civic Education in Post-Communist Romania
2019
Abstract The paper examines the introduction of civic education in post-communist Romania as an educational means of civilising in a democratic ethos the children of the transition. Particularly close analytical attention is paid to a) the political context that shaped the decision to introduce civic education, b) the radical changes in both content and end purpose of civics brought about by educational policies adopted for accelerating the country’s efforts of integrating into the Euro-Atlantic structures (NATO and the European Union), and c) the actual consequences that these educational policies betting on civics have had on the civic values expressed by Romanian teenagers. The analysis …
Polish contemporary art to the anti-semitism of Poles and its political significance
2016
Abstract This article presents artistic creativity which worked through the problem of Polish anti-Semitism. Almost all discussed works, performances, films, projects appeared after 2000, when Jan Tomasz Gross published his book Neighbors, in which he described the massacre in the village of Jedwabne (1941) launching a public debate about the responsibility of Poles in the Holocaust of the Jews. In the text, I showed as art, which is conventionally called “post-Jedwabne” was part of this debate. Its political status on possibly general level was associated primarily with the revision of conventionalized historical memory and national identity formed on romantic patterns. The text shows that…
POLITICAL THEORY'S IMAGINATION. A FEW REMARKS ON WIKTOR MARZEC BOOK
2017
Social sciences, understood as critical and not neutral by nature, they should be equipped with specific competencies and sensivity. C. W. Mills these comptence define as sociological imagination – which is study of the relationship of history and biography, Giddens interpreted it as three basic senses: historical, anthropological, critical. The translation into political science would be a political theories imagination, it consist,, among over things like a: historicity of political phenomena, antisubstansialism, research self-awareness. Definition of political theories imagination I propose in the context of Wiktor Marzec’s paper Rebelion and Reaction, which is a study from field of his…
De huertas y barracas a galaxias faraónicas. Percepciones sociales sobre la mutación de la ciudad de Valencia
2013
Valencia se ha convertido en una metrópolis clónica glocalizada gracias a un espectacular crecimiento que se ha articulado sobre grandes proyectos urbanísticos y eventos mediáticos. Con ellos, el gobierno municipal, con el apoyo del autonómico, ha tratado de ocupar una posición favorable en el mercado de las ciudades orientadas estratégicamente al turismo cultural y de entretenimiento. El objetivo de este artículo es realizar una aproximación a la huella que han dejado estas transformaciones en las representaciones que de Valencia se hacen sus ciudadanos. Ofreceremos una panorámica de los elementos básicos que conforman las diferentes percepciones y expectativas sociales sobre la ciudad. La…
Fuga de cerebros y biografías low cost: nueva etapa en la precarización de la juventud
2015
0 false 21 18 pt 18 pt 0 0 false false false /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabla normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman"; mso-ascii-font-family:Cambria; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Cambria; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} La normalización de la precariedad entre las personas jóvenes está entrando en lo que parece una…