Search results for "fair"
showing 10 items of 351 documents
Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
2014
Abstract This study examines the value relevance effects of changes in goodwill accounting in a European setting. International Financial Reporting Standard (IFRS) 3 replaced accounting rules that emphasized goodwill amortization over short useful lives which kept goodwill balances low. Goodwill accounting under IFRS 3 largely relies on manager fair value estimates of acquired business units. Using Swedish data, we show that goodwill amortizations were not value-relevant prior to the adoption of IFRS 3. However, impairments reported in addition to amortization were significantly related to stock returns during that period. In contrast, under the impairment-only regime prescribed by IFRS 3, …
Vēsture: Latvijas Universitātes Žurnāls, Nr.11/12
2021
Arbitrage et rupture abusive de relations d'affaires établies
2017
International audience; (Civ. 1re, 21 octobre 2015, n° 14-25.080, Soc. Scarmark c/ Soc. Conserveries des cinq océans, D. 2015. 2537, note N. Dissaux ; ibid. 2526, obs. Centre de droit de la concurrence Yves Serra ; ibid. 2588, obs. T. Clay ; AJCA 2015. 520, obs. B. Ruy ; RTD civ. 2016. 118, obs. H. Barbier ; JurisData n° 2015-023370 ; JCP 2015. 1228, L. Weiller)
Rupture brutale de relations d'affaires établies, loi de police et validité de la clause d'arbitrage
2015
International audience; (Paris, 18 mars 2014, n° 12/13601, Sarl Sept de Cur c/ Soc. Babyjorn AB, D. 2014. 2541, obs. T. Clay, inédit)
“La virtù di Emone: Riflessioni sull'epieikeia greca”
2013
The paper proposes a reflection on the Greek concept of epieikeia, traditionally translated with equity, fairness or, in some particular contexts, leniency. The aim is to show that this concept allows us to focus on some important questions in the contemporary philosophical debate such as the question concerning the relationship between a general rule and a particular case, or the question about the problematic relationship between law and justice. The first step is a reconstruction of the meaning of the concept in the pre-Aristotelian tradition. The second part of the article focuses on epieikeia in Aristotelian thought, taking into account not only the systematic treatment but also the no…
Arte contemporanea e sistema dell’arte. Una breve ricognizione
2018
Il contributo prende in esame i principali soggetti del sistema dell’arte, come artisti, curatori, critici, collezionisti, gallerie, musei e fiere, analizzando la nascita del fenomeno in riferimento a protagonisti e movimenti di epoca contemporanea e offrendo spunti di riflessione sulle dinamiche che regolano tale network complesso e affascinate. The contribution explores the main players of the art system (artists, curators, critics, collectors, galleries, museums and art fairs) examining this phenomenon in reference to contemporary artists and movements and offering a reflection on the dynamics which regulate this complex and fascinating network.
Altered neural responses to social fairness in bipolar disorder
2020
Highlights • Bipolar disorder is characterized by impaired processing of social fairness. • BD patients exhibit increased rejection of moderate unfairness in Ultimatum Game. • BD patients display decreased response to moderate unfairness in anterior insula. • BD patients deactivate posterior and middle insula in response to unfairness. • Trait impulsivity positively correlated with deactivations in posterior insula.
Were Bronze Age metalworkers skilled?: Perspectives from the study of the making of Bronze Age swords
2019
International audience; Beyond the provocation of the title, the question of ancient metalworkers’ skills, that has been recently discussed by Maikel Kuijpers for Bronze Age axes, makes perfect sense concerning Bronze Age swords, especially when equipped with a metallic hilt. These weapons are indeed almost always described as masterpieces of metalwork made by skilled and specialized craftsmen. This does not take into account the breakthroughs made since the 1960s in the study of the fabrication techniques of bronze artefacts. Even if it is true that most Bronze Age swords are looking flawless on the surface, imaging techniques such as X-ray or CT-scan enable archaeologists to have a glimps…
Passively ever after: Representation of Women in Disney’s Enchanted
2010
Sadut saattavat vaikuttaa viattomalta viihteeltä, mutta niiden tehtävä ei ole pelkästään viihdyttää. Sadut muun muassa tarjoavat toivottavan ja ei-toivottavan käyttäytymisen kaavoja palkitsemalla sankarit ja rankaisemalla roistoja. Satuja on usein kritisoitu niiden naiskuvista. Etenkin Disneyn saduissa sankarittaret esitetään usein passiivisina, avuttomina kaunottarina. Lisäksi useissa saduissa sankarittarella on vastassaan roistotar, joka puolestaan esitetään aktiivisena ja itsenäisenä naisena. Sosiaalikonstructionistisen kielikäsityksen mukaan kieli rakentaa todellisuuttamme. Niinpä esimerkiksi satujen tarjoamat representaatiot eivät pelkästään heijasta nykyisiä naiskuviamme, vaan myös …
The Comprehensive Economic and Trade Agreement (CETA): What Kind of Space is Given to Fair Trade and Labour Rights?
2017
Il presente lavoro analizza da una prospettiva giuslavoristica il Comprehensive Economic and Trade Agreement (CETA), trattato internazionale di libero scambio, da poco sottoscritto da Unione Europea e Canada: il saggio si interroga se tale trattato possa contribuire o meno allo sviluppo del fair trade all'interno delle democrazie occidentali. Nel dettaglio l'articolo analizza le clausole del CETA alla luce dei core labour standards dell'ILO, con un focus sulle clausole arbitrali di risoluzione delle controversie (Investor-State Dispute Settlement), sulle forme di partecipazione della società civile e sui meccanismi di eccezione. Nelle conclusioni, nonostante la tendenziale omogeneità socio-…