Suchergebnisse

Setting the scene -- Nature and purpose of corporate financial statements -- Companies, shareholders and capital markets -- Early issues in financial reporting -- Financial reporting to c.1800 : the theory -- Financial reporting to c.1800 : the practice -- Nineteenth century issues -- Regulation vs laissez faire in nineteenth-century Britain -- Statutory companies and the double account system -- Company law -- Profits, dividends and capital maintenance -- Corporate legislation and pressure groups -- Financial reporting as misinformation -- Falsification of accounts -- Selected financial reporting issues -- Annual report and accounts -- Standardized accounting statements -- Group accounts -- Profits, provisions and reserves -- Tangible fixed assets -- Off-balance sheet financing -- Accounting for changing prices -- Cash and funds flow -- Recommendations, standards and a conceptual framework -- Reflections -- Continuity with change -- Bibliography -- Index

The history of Krupp is the history of modern Germany. No company symbolized the best and worst of that history more than the famous steel and arms maker. In this book, Harold James tells the story of the Krupp family and its industrial empire between the early nineteenth century and the present, and analyzes its transition from a family business to one owned by a nonprofit foundation. Krupp founded a small steel mill in 1811, which established the basis for one of the largest and most important companies in the world by the end of the century. Famously loyal to its highly paid workers, it

Social scientists identify two core functions of modern welfare states as redistribution across (a) socio-economic status groups (Robin Hood) and (b) 'the lifecycle' (the piggy bank). But what is the relative importance of these functions? The answer has been elusive, as the piggy bank is metaphorical. The intra-personal time-travel of resources it implies is based on non-quid-pro-quo transfers. In practice, 'lifecycle redistribution' must operate through inter-age-group resource reallocation in cross-section. Since at any time different birth cohorts live together, 'resource-productive' working-aged people are taxed to finance consumption of 'resource-dependent' younger and older people. In a novel decomposition analysis, we study the joint distribution of socio-economic status, age, and respectively (a) all cash and in-kind transfers ('benefits'), (b) financing contributions ('taxes'), and (c) resulting 'net benefits,' on a sample of over 400,000 Europeans from 22 EU countries. European welfare states, often maligned as ineffective Robin Hood vehicles riddled with Matthew effects, are better characterized as inter-age redistribution machines performing a more important second task rather well: lifecycle consumption smoothing. Social policies serve multiple goals in Europe, but empirically they are neither primarily nor solely responsible for poverty relief and inequality reduction.

This paper is a theoretical attempt to formulate an ontological understanding of design as a set of articulations and modes of acting that manipulate the materiality of the world in order to re-direct and re-orient the possible ways of inhabiting, accessing and shaping the world. Such an understanding puts forward a way of approaching the question of politics in, of and for design that design and politics should be understood as a twofold embedded in one environment. This then has consequences both for design and for politics. I argue that these consequences can be understood better through unfolding the political forms made possible by design as well as the material and designed forms that have become necessary given today's political situation. By drawing on a series of examples, I will argue how design is already a political form and how politics is a form of material articulation. Such an understanding then gives shape to the recognition of the activities and forces that already exist in the world and sketches out possibilities of acting upon that recognition.

This paper is a theoretical attempt to formulate an ontological understanding of design as a set of articulations and modes of acting that manipulate the materiality of the world in order to re-direct and re-orient the possible ways of inhabiting, accessing and shaping the world. Such an understanding puts forward a way of approaching the question of politics in, of and for design that design and politics should be understood as a twofold embedded in one environment. This then has consequences both for design and for politics. I argue that these consequences can be understood better through unfolding the political forms made possible by design as well as the material and designed forms that have become necessary given today's political situation. By drawing on a series of examples, I will argue how design is already a political form and how politics is a form of material articulation. Such an understanding then gives shape to the recognition of the activities and forces that already exist in the world and sketches out possibilities of acting upon that recognition.

The article is devoted to understanding the phenomenon of social networks in the context of modern information space. The thesis substantiates that the most important feature of the Internet environment as a communicative space is the digital technologies use, digitalization. Information and communication component is one of the defining features of modern society, which provides unimpeded access to information and its exchange, no restrictions, and what is the framework of communication (political, geographical, temporal), interpenetration of ideas and cultures, feedback. At the same time, the information and communication society, with all the positive aspects of its organization, is also an environment for the implementation of any kind of manipulation and suggestive influences on individual members of the network community and their associations. The article considers modern approaches to the study of social networks and their forms of "people's" participation in journalism, the role of the mass media in public opinion expression, the influence of mass communications on tastes, and the organization of social action. The author emphasizes that the phenomenon of society's reaction to the information disseminated in the network remains interesting for study. The study is especially true of socially momentous processes such as economics, politics, health, and education. The unique possibilities of social networks are outlined: as a specific social phenomenon, they appeared suddenly and began to develop rapidly, increasingly penetrating the life of society. This is the essence of any phenomenon when the new immediately becomes familiar. The study emphasizes that the studied phenomenon is much broader. It is not only about changes in media consumption but also about the transformation of the information space as a plane of various socio-cultural practices. It is concluded that social networks are a new but very dynamic phenomenon of the information space (the formation of which occurs both in Ukraine and in other ...

The historical origins of the Turkish-Armenian animosity -- What is genocide? -- Armenian terrorism in the 20th century -- Politicizing history -- Turkish counterterror and harassment? -- Rapprochement?

"The Olympics have not always been the commercialized juggernaut we know today, but as Jules Boykoff makes clear in this sto-ry-filled and devastating history, the Games have since their inception had a thoroughly checkered political history. Pierre de Coubertin, the aristocrat who gave birth to the modern olympics, was against allowing women to participate, and allowed African countries to participate only to offset their "individual laziness." Boykoff, a former member of the US olympic soccer team, takes readers from the nineteenth-century origins of the modern Games, through its flirtations with Fascism, and into the contemporary era of corrupt, corporate control. Along the way he recounts vibrant alt-olympics movements, like the Work-ers' games and Women's Games of the 1920s and 1930s to the Gay Games of the 1980s through today"--

The article examined processes of the term formation involving elements of foreign origin in modern English. The processes of the term formation combined methods of the term formation: semantic, affixed, through education, abbreviations, education terminological expressions. Morphological structure in modern English language, relating to term formation due to the modern way term formation involving elements of foreign origin.Particular attention is paid to the study of the semantic method term formation and species (metaphor, metonymy, expansion and contraction values).Based on this analysis, given our empirical material is determined that the process term formation all derivatives are nouns. During the formation of the terms - of innovation in modern English language dominates the morphological method of word formation. Regarding the spheres term formation, it should be noted that to the productive branches of term formation include: the scope of cyberspace, military, medical, scientific, economic, industry, and environmental protection.The prospects of our further research is the analysis of specific sublanguages term formation in English, for example,physicists, mathematicians, astronomersand so on.

Folklore in the Digital Age' shows how digital folklore transcends the boundaries of cyberspace and has very real effect on our everyday life in today's interconnected global world. Online and digital cultures are perhaps the most vivid aspects of globalization and while global multimedia culture may on the one hand endanger traditional folklore, there is no doubt that it creates new folklore as well. Collecting essays from Violetta Krawczyk-Wasilewska's 15 years of e-folklore research, this book is an illustration of the range of modern folklore studies. While these essays cover the most serious political issues of the day, such as the 9/11 attacks, the Arab Spring and global epidemic threats such as the HIV virus, the book also touches on more lighthearted topics, such as online dating and food culture

Since the end of the Cold War the United States and other major powers have wielded their air forces against much weaker state and non-state actors. In this age of primacy, air wars have been contests between unequals and characterized by asymmetries of power, interest, and technology. This volume examines ten contemporary wars where air power played a major and at times decisive role. Its chapters explore the evolving use of unmanned aircraft against global terrorist organizations as well as more conventional air conflicts in Bosnia, Kosovo, Afghanistan, Iraq, Lebanon, Libya, Yemen, Syria, and against ISIS. Air superiority could be assumed in this unique and brief period where the international system was largely absent great power competition. However, the reliable and unchallenged employment of a spectrum of manned and unmanned technologies permitted in the age of primacy may not prove effective in future conflicts.

As the title implies, the article describes Confucius study as a part of political language. It gives the detailed analysis of different public acts and documents, various media publications and speeches of Chinese politicians which demonstrate the influence of Confucius ideas on the political language of modern China and shows the degree of their reflection in the political lexis. First of all, Confucius had thought that the speech should be simple, clear and short. It should come from the bottom of your soul. Confucius believed that social disorder often stemmed from failure to perceive, understand, and deal with reality. Fundamentally, social disorder can stem from the failure to call things by their proper names, and his solution to this was rectification of names. If names are not correct, language is not in accordance with the truth of things, and it leads to unsuccessful business. The author shows how these speech requirements influence the political language today. The article goes on to say that not all Confucius ideas are used in the political language. Sometimes politicians can change the actual meaning and employ them for their own profits. Among other ideas modern politicians emphasize the idea of rectification of names, the idea of the importance of continuity, the idea of significant meaning of connections between generations, humaneness, laws which should be based on justice, and the idea of honest officials. The article proves that the influence of Confucius is manifested not only in the specific political decisions, but also in political language.

This is the peer reviewed version of the following article: Boge, J., Kristoffersen, K. & Martinsen, K. (2013). Bodily cleanliness in modern nursing. Nursing Philosophy , 14(2), 78-85. https://doi.org/10.1111/j.1466-769X.2012.00545.x, which has been published in final form at https://doi.org/10.1111/j.1466-769X.2012.00545.x . This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. ; Why are bodily washing practices the way they are in nursing? Michel Foucault argues that modern democratic societies discipline human bodies in accordance with political interests. In the extension of that argumentation we will show that bodily cleanliness in modern nursing may have been used as a disciplining tool. The first part of our discussion takes as its point of departure the second half of the 19th/the beginning of the 20th centuries, the period in which modern nursing emerged. At that time scientific theories on hygiene seem to have legitimized the political effort to produce a clean, pleasant‐smelling, decent, obedient, and productive population. Doctors, nurses and teachers played important roles in the implementation of hygienic bodily washing practices. The second part of the discussion focuses on the post‐War period. At that time humanistic needs theories seem to have legitimized political argumentation for independent patients who washed themselves if possible. Those who could not manage on their own, should, as far as possible, be washed by cheaper staff, so that nurses could concentrate on medical treatment. Finally we argue that present day bodily washing practices in nursing are in accordance with the norms of appearance and smell that arose in the second half of the 19th and the first part of the 20th centuries. We further argue that staff with little or no education perform much of the bodily nursing work. Self‐care seems to be of interest only when it reduces public expenses.