Suchergebnisse

With the development of the society and its economic system, a need has emerged to develop accounting as well. The increasing role of social accounting, which keeps records of for-profit, non-profit, and governmental organisations, is associated with the complexity of the environment in which businesses and organisations are operating and presenting reports about their social, ethical, and environmental aspects. Organisations are subject to greater transparency, and many stakeholders are interested in and concerned about the performance of organisations within the context that is not reflected, to a satisfactory extent, in traditional accounting. Traditional accounting ensures reporting to the shareholders or the state, whereas social accounting provides information to all stakeholders, including the public. Social accounting includes all kinds of accounts that go beyond the economic and for all the different labels under which it appears. This paper deals with the main issues and tools of corporate social responsibility, which is a very important prerequisite for organisations in order to introduce the principles of social accounting. ; With the development of the society and its economic system, a need has emerged to develop accounting as well. The increasing role of social accounting, which keeps records of for-profit, non-profit, and governmental organisations, is associated with the complexity of the environment in which businesses and organisations are operating and presenting reports about their social, ethical, and environmental aspects. Organisations are subject to greater transparency, and many stakeholders are interested in and concerned about the performance of organisations within the context that is not reflected, to a satisfactory extent, in traditional accounting. Traditional accounting ensures reporting to the shareholders or the state, whereas social accounting provides information to all stakeholders, including the public. Social accounting includes all kinds of accounts that go beyond the economic and for all the different labels under which it appears. This paper deals with the main issues and tools of corporate social responsibility, which is a very important prerequisite for organisations in order to introduce the principles of social accounting.

This book considers how the concept of violence has been interpreted, used, defined, and explored by social researchers and thinkers. It does not provide a final answer to the question of what violence is or how it should be explained (or prevented), and instead offers a variety of useful ways of thinking about and theorising the phenomenon, mainly from a sociological standpoint. Itoutlines four ways of understanding violence: Violence as situation: the tension that exists between category-driven and situational explanations. Violence as speciality: the study of particularly violent actors, and how they may be understood by reference to childhood histories, technologies, institutions,culture, class,and gender. Violence as politics: political violence and violent politics. Violence as storytelling: representations of violence from a narrative perspective. Concluding with reflections on possible convergences between the four approaches and new directions for research, this book offers a unique and experimental approach to discussing and reconstructing the concept of violence. It is essential reading for criminologists, sociologists, and philosophers alike.

While the metaverse is often marketed as a future utopia, the vision of the metaverse represents an attempt for private corporations to control the code of the real. In the hands of companies that established and maintain the surveillance capitalism model, the ability to build a persistent, all-compassing environment means all activity in that world can be metricized and commodified, making the metaverse worthy of critical examination. Significant parts of life are already conducted in a digital place that combines various aspects of digital culture. Likewise, digital worlds for socializing already exist, and in a form akin to the VR metaverse, just as VR worlds based on play now coexist with online worlds of user generated content. These discreet private "microverses", as we refer to them, are spaces which can model the tensions that would be inherent in the metaverse. From Microverse to Metaverse: Modelling the Future through Today's Virtual Worlds examines the place attachments, world-feeling and dwelling of several "microverses" to assess the possibilities of the metaverse as a realistic proposition. Critically analyzing the phenomenological feeling of place, the political economy of emerging tech, the mechanisms of identity and self along with the behavioral constraints involved, the authors map what a metaverse might be like, whether it can happen, and just why some companies seem so determined to make it happen.

Intro -- Contents -- Introduction -- 1 Mutually Making the Conditions of Mutual Making. An Introduction -- References -- Prescriptum -- 2 Reinventing the Wheel of Media Theory -- 2.1 Classical Media Theory -- 2.2 Classical Media Theory in the Digital Age -- 2.3 The Challenge of Symmetry in Media Theory -- 2.4 After the Practice Turn: Media History -- 2.5 After the Practice Turn: Theorizing the Computer -- 2.6 After the Practice Turn: Theorizing the Media -- 2.7 Conclusion -- References -- Part I Implementing Information Systems -- 3 Meta-Infrastructure: Pneumatic Tube Systems, Infrastructural Entanglements and Cooperation in Enterprises from the Late 19th to the 21st Century -- 3.1 Introduction -- 3.2 Varieties of Pneumatic Tubes -- 3.3 Varieties of Enterprises -- 3.4 Interpretations of Modernity -- 3.5 Conclusion -- References -- 4 Patents and Licences: Basic Elements of Cooperation in the Early History of Electronic Data Processing in Europe -- 4.1 Introduction -- 4.2 Patents, Licences and Cooperation -- 4.3 Background of Magnetic Storage of Data -- 4.3.1 Gerhard Dirks: A Non-professional Inventor with Practical Needs -- 4.3.2 The Patents D 91,234 IX/43a (Storage Equipment) and D 91,194 IX/43c (Storage of Data) -- 4.3.3 Magnetic Storage of Data - Plural Research and Uncertain Patents -- 4.4 Negotiating Patents and Licences -- 4.4.1 Prior to 1954: Turning A Patent Application into a Licence Agreement -- 4.4.2 1954-1957: Monopoly Agreement Dirks/Siemag -- 4.4.3 Since 1958: Changing Environments - Plural Agreements -- 4.4.4 1960-1966: The End of the Patent -- 4.5 Conclusion -- References -- Part II Doing Dasein -- 5 Intimate Pictures -- 5.1 Introduction -- 5.2 Absence, Presence and Transnational Social Relationships -- 5.3 'Participating' while Absent in Transnational Sibling Relationships.

Intro -- Series Preface -- Acknowledgements -- Contents -- 1 Automobiles: A Unique Perspective on China's Social Development -- 1.1 The Emerging Automobile-Dependent Society of China -- 1.2 How an Automobile-Dependent Society Came into Being? -- 1.3 What Does Automobile-Dependency Bring? -- 1.4 Is the Automobile-Dependent Society Possible? -- References -- 2 China's Automobile-Dependent Society at the Crossroads: Annual Report on Development of the Automobile-Dependent Society in China (2011) -- 2.1 Automobile-Dependent Society -- 2.2 China as Fledgling Automobile-Dependent Society -- 2.2.1 With Steady Increase in Car Ownership, China Became an Automobile-Dependent Society in 2012 -- 2.2.2 The Number of Provinces and Cities that Have Become Automobile-Dependent Continues to Grow -- 2.2.3 With Automobile Industry in Rapid Development, China Grows into an Auto Power -- 2.2.4 As Car Ownership Continues to Rise, the Automobile Industry Becomes an Increasingly Important Source of Economic Growth -- 2.2.5 As More Roads Are Built, an Increasing Share of Trips Are Taken by Automobile -- 2.2.6 As the Driver Population Density Continues to Grow, the Society Replaces the Automobile as the Focus of Attention in the Automobile-Dependent Society -- 2.3 Problems Facing China on the Way to Automobile-Dependency -- 2.3.1 With Urban Space in Continuous Expansion, Its Carrying Capacity for Automobiles Has Reached the Maximum -- 2.3.2 With Rising Cost of Car Ownership, Environment and Resources Become Overstretched -- 2.3.3 Widespread Poor Driving Behavior and a General Lack of Road Etiquette Constitute Grave Safety Hazards on the Country's Roads -- 2.3.4 With Growing Auto Reliance, Automobile-Dependent Society Faces a Less Than Smooth Journey -- 2.4 Future of China Automobile-Dependent Society -- References.

Trauma and the exposure to traumatic events is part of life, making the need for current and informed social work research and training in this area essential. Trauma, Spirituality, and Posttraumatic Growth in Clinical Social Work Practice highlights unique and diverse circumstances throughout a client's lifecycle where trauma is experienced, how one's spirituality is awakened or activated, and how this experience can intersect with interventions toward posttraumatic growth (PTG). More than just a primer on trauma effects, the book offers social workers insights into how to properly assess current resources and individual levels of distress. It also provides practical strategies on how spirituality and spiritual practices can be integrated into psychotherapeutic interventions at various levels of social work practice. Addressing the impact of trauma-related events and emphasizing the importance of spirituality, the book will inspire and provide transferable knowledge that social workers can use to meet the unique needs of the clients, families, and communities they serve

Numerous researches of the art of music in a regional aspect have become one of the priority directions of the Ukrainian musical science. It is an important constituent of an objective representation of musical artistic achievements in the national and foreign musical world. Elucidation of the musical process in villages, towns and cities of Ukraine (socio-locuses – V.Kulyk) is quite necessary for a revival of our national musical gains, which in the period of the Soviet musical historiography were analysed insufficiently. The topicality of regional researches lies in a possibility of reproducing the history of Ukrainian music in all its versatility and integrity in counterbalance to the typical for the previous decades fragmentariness. Investigation of forms and peculiarities of the music life of cities and towns of Ukraine, cognition of their sense relatedness in the context of peculiarities of the national mentality predetermines a basis for the scientific conception of regional scientific investigations of the present day Ukrainian musical science. The direction of the vectors of the Ukrainian philosophical, culturological, socio-aesthetical thought, ethnomusicology, musical sociology at regional problems is predetermined by the present day socio-political conditions of democratization and humanization of social relations in Ukraine, the possibility of cities, towns and settlements of every region on the basis of an all-national program to revive many arts traditions of the past days.In such a way it becomes possible to learn concrete facts about the locality which has its own historical and cultural value but is not adjusted to the generally accepted scheme. It is worth while to mention works by such culturologists as V.Chernets, V.Leontiyeva, V.Lychkovakh as well as the historians P.Tronko, G.Samoilenko, M.Vodzinsky in the row of key papers on theoretical aspects of regional problems. Many scientific papers, specifically, by M.Zahaikevich, K.Shamayeva, O.Kononova,T. Martynyuk, V. Kuzyk, B. Filtz,V. Mitlytska, L.Kyianovska, O.Vasyuta, A.Lytvynenko and O.Shapovalova are dedicated to the problems of moulding regional arts environment as a systemic organization of musical culture. The goal of the article is elucidation of some ethno-regional aspects of the Ukrainian musicology in the context of systemic understanding of the national musical legacy.Musical regionalistics, as a comparatively young branch of Ukrainian musicology, dwells at the stage of forming scientific and practical context. Historically, being built up in the 1960-ies within historical musicology at the beginning of the XXI century it became a complex direction of researches not only of the musical culture of majorcities, such as Kyiv, Kharkov, Lviv, Odessa, but also of small towns and villages of Ukraine, as "cultural socio-locuses" in which there exist artistic forms of creative activities of their inhabitants belonging to both professionals and amateurs: composers, singers, musical instrument players, choire, orchestra, dancing groups of educational and cultural establishments. The term belongs to the researcher V.Kuzyk, who for the first time adapts the theory of cultural localization on the national Ukrainian ground from the position of historical and political statehood.A considerable part of regional problems is the study of musical local lore, in the field of whose investigation lies finding and working out of local musical lore material (archives, mass media, publicism, private documents of cultural workers); interaction of the material-natural (architectural edifices, the landscape of the town) and spiritual and cultural (art traditions in a historical aspect, polyethnical structure of the population, renditorial and composer activities) factors in the musical surroundings of the town, as well as forms of participation of its citizens in local designs and arrangemnts (urban, regional, national, international competitions and festivals, fairs, concerts, calendar and folk ritual festivities). In such a way a revival of culture and arts connections of generations is exercised, whose natural evolution had been broken by the pre-programmed policy of the totalitarian epoch.In the categorial and conceptual sphere of music folklore the term "musical surroundings" is being widely spread. It is a totality of all the musical aspects of the culture of a town (village, region), which is formed due to the activities of professional and amateur musicians, representatives of the academic and folk musical culture.Undersnanding (comprehension) of its essence is conducive to the cognition of social experience of nations, historical and cultual memory of ethno-communities, gives an opportunity to find out local-regional peculiarities of musical life of certain socio-locuses. Symptoms of its formation and development are historical continuity in preservation of musical values; the dynamics of music movement in the dialectics of traditions and innovating; reproductive and creative activities of citizens directed on creating and dissemination of music aesthetic values ; existence of establishments of culture and education as places of materialization by subjects of musical creative activity (renditional and composer's). An essential factor of the musical environment is the musical art as a philosophical category of culture which influences the inner spiritual life of people, as a psychological necessity of the nation, indicator of social maturity, synthethizer of artistic experience.Thus, the regional direction of investigations of Ukrainian musicology at the present day stage is characterized by cognition of forms of music life of a small town, attracts researchers' attention by idiosyncratic manifestations offolk and professional creativeness in it, which organically and harmoniously fits in the all-national space of Ukraine,European and world musical culture. ; Стаття посвящена раскрытию составляющих региональной проблематики современного украинского музыковедения, среди которых музыкальное краеведение, музыкальная среда. Они являются основными в исследовании музыкальной культуры и искусства в большых и малых городах Украины. ; Стаття присвячена розкриттю складових регіональної проблематики сучасного українського музикознавства, серед яких музичне краєзнавство, музичне середовище. Вони є провідними в дослідженні музичної культури й мистецтва у великих та малих містах України.

Experiencing firsthand President Trump's disregard for truth, rogue government employees took to social media with anonymized outrage, fact-checking, and a call to action. The #ALTGOV Twitter movement subverted official statements to remind Americans that all was not well in the White House but that there was something they could do about it.

This book presents Social Dialogue as a social innovation strategy for managing diversity at any step of the human resource circle. It showcases empirical research on how to improve open dialogue and constructive negotiations between management, trade unions and employee representatives using multi-disciplinary perspectives from psychology, business, law, gender studies, sociology and management. This book delivers the latest research to promote a change of attitudes, behaviors and competences on diversity and social inclusion, and develop effective organizational responses in terms of policies and procedural aspects to improve inclusion of vulnerable groups at work. The authors and editors explain effective development tools for an inclusive workplace through Social Dialogue, showing that it is possible to achieve this by integrating values, policies and practices at organizational level. The diversity of contributions from different organizational contexts, countries and cultures results in this being a valuable book for a wide range of scientists, researchers, students and human resource managers as they seek to shape inclusive workplaces through Social Dialogue.

This book provides a systematic analysis of the political processes shaping the distribution of social transfers in six countries in sub-Saharan Africa and South Asia. In doing so, the book addresses a notable gap in recent research on social protection concerning the politics of implementation. While considerable attention has been devoted to debating the merits of different policy designs and the political factors shaping the adoption and diffusion of different policy models, ultimately the ability of any social transfer programme to deliver on its promises is dependent on the effective implementation and distribution of social transfers in line with intended objectives. The chapters in this book examine international and sub-national variation in programme implementation in Bangladesh, Ethiopia, Ghana, Kenya, Nepal, and Rwanda, drawing on a common analytical framework that highlights the importance of state capacity and reach, rooted in histories of state formation, and contemporary political competition in shaping the distribution of social transfers. Comparative analysis of the case studies supports the view that variation in the capacity and reach of the state within countries is a centrally important factor shaping the effectiveness and impartiality of distribution. Yet state capacity alone is insufficient. Rather, political competition and power relations shape how this capacity is actually deployed in practice. As such, the book underscores the inherently political nature of implementation and questions common technocratic efforts to improve implementation by de-politicizing the social protection policy process.

Measuring students' perceptions of active learning activities may provide valuable insight into their engagement and subsequent performance outcomes. A recently published measure, the Assessing Student Engagement in Class Tool (ASPECT), was developed to assess student perceptions of various active learning environments. As such, we sought to use this measure in our courses to assess the students' perceptions of different active learning environments. Initial results analyzed with confirmatory factor analysis (CFA) indicated that the ASPECT did not function as expected in our active learning environments. Therefore, before administration within an introductory biology course that incorporated two types of active learning strategies, additional items were created and the wording of some original items were modified to better align with the structure of each strategy, thereby producing two modified ASPECT (mASPECT) versions. Evidence of response process validity of the data collected was analyzed using cognitive interviews with students, while internal structure validity evidence was assessed through exploratory factor analysis (EFA). When data were collected after a "deliberative democracy" (DD) activity, 17 items were found to contribute to 3 factors related to 'personal effort', 'value of the environment', and 'instructor contribution'. However, data collected after a "clicker" day resulted in 21 items that contributed to 4 factors, 3 of which were similar to the DD activity, and a fourth was related to 'social influence'. Overall, these results suggested that the same measure may not function identically when used within different types of active learning environments, even with the same population, and highlights the need to collect data validity evidence when adopting and/or adapting measures.

Measuring students' perceptions of active learning activities may provide valuable insight into their engagement and subsequent performance outcomes. A recently published measure, the Assessing Student Engagement in Class Tool (ASPECT), was developed to assess student perceptions of various active learning environments. As such, we sought to use this measure in our courses to assess the students' perceptions of different active learning environments. Initial results analyzed with confirmatory factor analysis (CFA) indicated that the ASPECT did not function as expected in our active learning environments. Therefore, before administration within an introductory biology course that incorporated two types of active learning strategies, additional items were created and the wording of some original items were modified to better align with the structure of each strategy, thereby producing two modified ASPECT (mASPECT) versions. Evidence of response process validity of the data collected was analyzed using cognitive interviews with students, while internal structure validity evidence was assessed through exploratory factor analysis (EFA). When data were collected after a "deliberative democracy" (DD) activity, 17 items were found to contribute to 3 factors related to 'personal effort', 'value of the environment', and 'instructor contribution'. However, data collected after a "clicker" day resulted in 21 items that contributed to 4 factors, 3 of which were similar to the DD activity, and a fourth was related to 'social influence'. Overall, these results suggested that the same measure may not function identically when used within different types of active learning environments, even with the same population, and highlights the need to collect data validity evidence when adopting and/or adapting measures.

Using a systems approach, this book examines how transatlantic labor migrations were linked to European circuits of geographic mobility, and explores the development of social networks that were crucial in Portuguese migrants' socioeconomic adaptation in the Argentine pampas and Patagonia.