Search results for "commercial"
showing 10 items of 973 documents
Spatial Perspective on Everyday Transitions Within a Toddler Group Care Setting
2017
This chapter builds on spatial approaches to study everyday life, and in particular to consider Henri Lefebvre’s (1901–1991) theory on the social production of space. Lefebvre’s ideas on the social production of space are based on a dynamic “spatial triad” of conceived (representations of space), perceived (socio-spatial practices), and lived space (representational space). The aim of this chapter is to discuss, by building on Lefebvre’s approach, the spatial dynamics involved within the small-scale (horizontal) transitions for children in toddler group care. The discussion is based on a study where one Finnish day care group for 1- to 3-year-olds was investigated by applying a spatial, rel…
Teacher Guidance in Mathematical Problem-Solving Lessons: Insights from Two Professional Development Programs
2019
When implementing a problem-solving lesson, the teacher needs to provide students appropriate guidance during problem solving. This demanding task requires understanding students’ work in progress and giving them necessary help without constraining their thinking. In this article, we share insights from two professional development programs on how teachers guided students’ problem solving and how they reflected on these instances. One of the programs included Finnish pre-service teachers, while the other program included US in-service teachers. We analyzed video-recorded problem-solving lessons from 16 Finnish and 2 US teachers in grades 6–9. We found two themes about teacher guidance of st…
Professional Embodiment: Walking, Re-engagement of Desk Interactions, and Provision of Instruction during Classroom Rounds
2018
Abstract Unlike continuous whole-class (plenary) interaction, independent task work involves incipient teacher–student talk, as the teacher typically ‘makes rounds’ to engage in brief desk interactions with students. This article draws on multimodal conversation analysis to investigate how teacher movement during tasks offers resources for re-engaging in desk interactions and offering task-related guidance. The focus is on teachers’ walking trajectories and ways of positioning the body, and students’ orientation to them, in (i) (pre-)opening moments of a desk interaction, and (ii) during a subsequent instructional turn that guides students with the ongoing task. The analysis shows how the p…
A New Paradigm in Interactive Evolutionary Multiobjective Optimization
2020
Over the years, scalarization functions have been used to solve multiobjective optimization problems by converting them to one or more single objective optimization problem(s). This study proposes a novel idea of solving multiobjective optimization problems in an interactive manner by using multiple scalarization functions to map vectors in the objective space to a new, so-called preference incorporated space (PIS). In this way, the original problem is converted into a new multiobjective optimization problem with typically fewer objectives in the PIS. This mapping enables a modular incorporation of decision maker’s preferences to convert any evolutionary algorithm to an interactive one, whe…
Group Analysis and the Self: The Political-Environmental-Transpersonal
1996
In this paper the authors try to put the basis for a new sense of group analysis, meant as the psychology of the field and the future, able to unblock saturated sets of meanings. Their work with groups has shown that there is a time in the group analytic process in which the individual explores the possibility of changeover. That time is also the space for the foundation of a new Self: the space for the difference, the space for the fight for giving and receiving'.
Bank Loan Loss Accounting and Its Contracting Effects: The New Expected Loss Models
2019
As a result of the recent financial crisis, several key institutions urged the IASB and the FASB to re-evaluate their models for loan loss accounting and use more forward-looking information. The paper examines the principal features of the new expected loss approach, taking into account the tensions between accounting and prudential objectives with respect to credit losses. We discuss the rationales for the change introduced by IFRS 9 and explore the differences between the IASB and the FASB models. Based on the notions of accounting conservatism and earnings management, we discuss the potential consequences of the new models. While both the FASB and the IASB model are more conservative th…
Guía para la incorporación de la perspectiva de género en la docencia en Sociología, Economía y Ciencias Políticas
2019
Sociology has constructed a male worldview that entails a biased interpretation of social reality. For its part, the traditional economy has made invisible the dependence of the commercial sphere of the domestic sphere. And in the field of political science, we also find many gender biases in basic concepts such as justice, equality or citizenship. This article, based on the work done by the authors in the Guia per a una docència universitària amb perspectiva de gènere de Sociologia, Economia i Ciència Política, offers some proposals, teaching resources and consultation tools to introduce the gender perspective in teaching, knowledge transfer and research in these disciplines.
Effects on accounting legislation by an EU-wide implementation of the IFRS for SMEs – the case of Germany
2020
Harmonisation of companies’ financial reporting obligations is essential to economic decision-making in an international business environment. The degree of harmonisation for small and medium-sized entities (SMEs) is still relatively low but the acceptance for the IFRS for SMEs is increasing in recent years. Currently, the standard is being revised and its standard-setting body is awaiting comments from its stakeholders. While the European Union is reluctant to adopt the IFRS for SMEs, the success of its internal harmonisation attempts by the EU Accounting Directive is doubtful and often criticised by the Directive’s stakeholders and researchers. The excessive number of options led to 27 di…
Challenges of free data flow between the EU and US: can EU-US privacy shield ensure co-operation?
2020
The following thesis aims to provide an insight into the way US and EU data protection regulations compare to each other and how those can harmonized in the future with an idea to make it easier to understand how cross-country business might operate in this environment and whether there could be any harmonization opportunities to provide less burden on businesses in trying to comply with different laws across Atlantics. The research question of the thesis therefore is “Is current framework for data transfers between EU-US relevant and stable for future challenges in data protection field?” and “If not, then how two legal systems can be better harmonized based on the analysis of both of them…
Data as an asset in an insolvency procedure
2021
When a business becomes insolvent, assets that has selling value prevails within the insolvency process. Understanding if personal data can be classified as an asset and whether it can be sold when facing insolvency proceedings is determined in this Thesis. General Data Protection Regulation safeguards personal data of the EU data subjects including processing of such data. This regulation protects the EU data subjects also outside of the EU or EEA. Processing that includes sale of personal data is made possible if full compliance with the Regulation is applied. Legal basis for such processing that is required for the processing to be legal includes legal obligation arising from insolvency.…