Search results for "Tangible"

Kontrowersje wokół folkloru, folkloryzmu jako niematerialnego dziedzictwa kulturowego

2015

The authoress has taken interest in new aspects of folklore and folklorism in the contemporary culture as well as in the current discussion on folk culture, tradition and cultural heritage in Poland. She based her reflections on the 2003 UNESCO Convention (ratified by Poland only in 2011): terms ‘folklore’ and ‘folklorism’ are replaced with a new term ‘intangible cultural heritage’ which also includes material culture. However, there is a dichotomy between the cultural policy at the state level (including common knowledge of organisers of cultural activities and culture creators) and academic theory.

Realizacja Konwencji UNESCO z 2003 roku w Polsce z perspektywy folklorysty

2018

The author continues her research on folklore and folklorism in the contemporary culture in the framework of the discussion held currently in Poland on the intangible cultural heritage and all the actions aiming at its protection and preservation. She starts from 2003 UNESCO Convention which coins the new term of intangible cultural heritage to replace the terms folklore and folklorism, commonly used in informal and scientific discourse. The new term covers also material culture. The author has already referred to the complex set of phenomena that accompany the change in terminology, pointing e.g. at the growing discrepancy between the academic theory and the cultural policy of the state. N…

Henkilöstöraportointimallin kehittäminen palveluorganisaatiolle : (case: Merita Oyj)

1999

Valeur boursière versus valeur comptable

2011

International audience; Cet article a pour objet d’apporter une explication à l’écart constaté entre la valeur comptable et la valeur boursière des sociétés. Nous avons supposé qu’il peut être expliqué par l’irrationalité et « l’auto-référentialité » du marché, ainsi que par l’incapacité du modèle comptable traditionnel à traduire la valeur de la firme. Nos résultats corroborent la majorité de nos hypothèses et montrent que la distorsion entre la valeur comptable et la valeur boursière est une conséquence directe de la comptabilité au coût historique, de la prudence comptable, de la non-activation des certains éléments immatériels, ainsi que de la mauvaise évaluation (mispricing) des titres…

Intellectual Capital – The Key for Sustainable Competitive Advantage for the SME's Sector

2015

Abstract With the adoption of the Lisbon Agenda and its major objective, namely that the EU would become the most dynamic and competitive knowledge based economy in the world, it became clear the Small and Medium Enterprises (SME's) are the especially affected by these plans, because they represent the driving force for the European economy. In this context of creating and maintaining a competitive advantage for the SME's, it is crucial for them to make good use of the intellectual capital of their employees, in an efficient and proficient manner, in order to increase their potential for innovation. The aim of this article is to show, through an original argumentation, based on the analysis…

Family business internationalization opportunities and obstacles from an entrepreneur's perspective : a case study of the creative industry

2011

The purpose of this study is to analyze how the internationalization process of a family business in the creative industry can be promoted in Finland. The context of the thesis consists of family business and creative industry and the phenomenon investigated is the internationalization process and its services thus constituting the theoretical part of the study. The study is trying to find an answer to the primary question: How can the internationalization process of a family business be promoted in Finland? A qualitative case study was chosen as a research method since the empirical data consists of two separate case studies in the creative industry. This case study has a narrative approac…

Positive corporate communication : the role of positive equity storytelling in non-regulated investor relations

2016

Tutkielmassa perehdyttiin positiivisen yritysviestinnän ja sijoittajatarinankerronnan rooliin vapaaehtoisessa, säätelystä vapaassa sijoittajaviestinnässä ja pohdittiin, löytyykö sijoittajille kohdistetuista vapaaehtoisista esityksistä positiivisen vuorovaikutuksen piirteitä kuten ihmisistä, osaamisesta, kulttuurista, arvoista ja monimuotoisuudesta viestimistä. Tutkielma pyrki selvittämään, missä muodoissa ja missä määrin positiivisuutta valitussa materiaalissa ilmenee. Empiirisessä osiossa analysoitiin OMX Nordic 40 -indeksiin kuuluvien pohjoismaisten yritysten viimeisimpien pääomamarkkinapäivien ja vastaavien sijoittajatapahtumien power point -esityksiä. Hyödyntäen aineistolähtöistä sisäll…

ICT-Related Intangibles and Organizational Innovation: Indicators for Improving Connectedness and Flexibility

2012

In this paper we address the role of ICT-related intangible assets in organizational innovation. We focus on two important innovation enablers: first, connectedness, the ability of individuals to create and maintain connections to each other; and second, organizational flexibility to adapt to changing needs. For connectedness and flexibility, an agile ICT infrastructure and information management services are needed. Through a Delphi study, we identified several factors hindering organizational innovation, and formulated a set of indicators and related metrics for improvement. We conclude that it is necessary to consider ICT-related factors when organizations pursue improving their innovati…

Added Value of Intangibles for Organizational Innovation

2012

The purpose of this paper is to present the theoretical basis for a measurement and improvement system that will help organizations create a more innovative climate. The role of intangible assets in contributing to organizational innovativeness is clarified within six hypotheses on the basis of a cross-disciplinary literature review combining studies from psychology, human resources management, communication, information technology, and marketing. These factors range from the individual level to interaction with the environment surrounding the organization, and involve (a) individual psychological flexibility, (b) institutional and interpersonal trust, (c) diverse human resources, (d) strat…

Exploring citizens’ judgments about the legitimacy of public policies on refugees

2017

PurposeThe purpose of this paper is threefold: to introduce a theoretical frame regarding the meaning of legitimacy as an intangible asset of the public sector; to test a way of operationalizing legitimacy typologies that allows exploring and comparing how citizens from two countries evaluate the legitimacy of public policies; and to suggest implications for governments’ legitimacy-building strategies in shared international crisis, such as the refugees coming from the Syrian region.Design/methodology/approachBuilding on Suchman’s typology, it was defined and categorized different types of legitimacy into concrete measurable, communication related statements concerning consequential, proced…