Suchergebnisse

This essay addresses how an interrogation of the concept of value can make room for a materialist reading of sexuality that goes beyond the identifiably "queer" to address the historical specificity of capital's investment in formations of sexual identity. The production of sexuality, through which unpredictable constellations of desire, knowledge, and practice become concretized into limited models of sexual identity, is bound up in the way capital produces the subjects accommodated to its own needs. Thus "queer value" sutures together two domains too often understood to operate autonomously: the psychic realm of desire and the material realm of accumulation and exchange. If we take seriously the notion of affect in relation to labor, then the daily, repetitive performances through which bodies are socially legible as gendered (whether coded as queer or straight) constitute a kind of affectively necessary labor—that is, the compulsory repetition of gender as performance might usefully be understood as a form of self-conscious labor that produces value, both material and social. It is the realm of affect that renders such performances to seem as though they are spontaneous, the reflection of the subject himself or herself rather than the internalized form of subjection through which each individual becomes legible as a social subject.

A pesquisa investigou se a evidenciação em relatórios contábeis de informações sobre risco e sobre sua gestão afeta, na margem, a avaliação de firmas no mercado de capitais brasileiro. Questionou-se a existência de value-relevance do disclosure de informações relativas a fatores de risco e a estruturas de gestão de riscos. A importância do tema emerge da documentação de que o disclosure sobre os fatores de risco exerce papel estatisticamente significante na avaliação de firmas em contexto marcado por incerteza econômica e política, caso do mercado brasileiro. Os achados confirmaram que informações sobre o risco mostram relevância informacional para a avaliação das firmas. As informações sobre gestão de risco na firma, por seu turno, não se mostraram significantes para afetar a avaliação das ações das empresas. A investigação sobre o reporte detalhado de distintos fatores de risco apontou que informações individualizadas mostram graus diversos de relevância para avaliação das firmas. Infere-se que a evidenciação de fatores de risco afeta a percepção dos investidores, os quais suportam suas estimativas de retorno também com base na disponibilização e no detalhamento de tais informações. Observou-se, ainda, que a informação sobre estrutura de gestão de riscos não se mostrou value-relevant; ademais, poucas firmas publicaram informações sobre a constituição desse tipo de órgão na estrutura administrativa. Recorreu-se à aplicação do modelo residual income valuation (RIV) (Ohlson, 1995) por meio de regressões com estimação por dados em painel referentes ao triênio 2012-2014. A amostra, delimitada aleatoriamente, foi constituída por 100 empresas. Os dados sobre evidenciação de risco e evidenciação da gestão de risco foram coletados nos Formulários de Referência das empresas, disponíveis no website da Bolsa de Valores, Mercadorias e Futuros de São Paulo (BM&FBOVESPA). Espera-se, como impacto à área de conhecimento, maior amplitude nas discussões sobre a utilidade da divulgação sobre o tema referente a fatores de risco e a existência de órgão específico responsável pela gestão de risco nas firmas, segundo a percepção de investidores. Contribui-se, ainda, trazendo evidências sobre a qualidade de disclosure relativo a risco (fatores e gestão) e a percepção do mercado de capitais quanto à informatividade e à relevância de tais destaques. ; This study investigated whether the disclosure in accounting reports of information on risk and its management affects, at the margin, firm valuations in the Brazilian capital market. It questioned the existence of value relevance in the disclosure of information related to risk factors and risk management structures. The importance of the topic arises from the documentation that disclosure on risk factors plays a statistically significant role in valuing firms in a context marked by economic and political uncertainty, as is the case of the Brazilian market. The findings confirmed that information about risk shows informational relevance for firm valuations. Information on risk management in a firm, in turn, was not shown to be significant in terms of affecting company share valuations. The investigation of detailed reports with different risk factors indicated that individualized information shows different degrees of relevance for company valuations. It is inferred that the disclosure of risk factors affects the perception of investors, who also base their estimates of return on the availability and detail of such information. It is also observed that information on risk management structure was not shown to be value relevant; moreover, few firms published information on the establishment of this type of entity in their management structures. The residual income valuation (RIV) model (Ohlson, 1995) was applied using regressions with panel data estimation related to the three years covering 2012 to 2014. The sample, which was randomly delimited, was formed of 100 companies. The data on disclosure of risk and disclosure of risk management were collected from the companies' Reference Forms, available from the website of the São Paulo Stock, Commodities, and Futures Exchange (BM&FBOVESPA). As an impact on the area of knowledge, broader discussions are expected regarding the utility of disclosure on the topic related to risk factors and the existence of a specific body responsible for risk management in firms, according to investors' perceptions. It also contributes by providing evidence about the quality of disclosure related to risk (factors and management) and the perception of the capital market regarding the informativeness and relevance of such elements.

In this book, Dean Moyar offers a comprehensive reading of Hegel's social and political philosophy, specifically his theory of justice, through the lens of Hegel's inferentialism, his basic theory of rationality. Moyar argues that Hegel's conception of justice depends on the realization of value in an institutional system rooted in the purposes of family members, workers, and citizens. He traces the development of Hegel's theory from its foundation in the modern tradition and its basic conception of property rights; to Hegel's own inclusive conception of value, "the Good"; resulting in a system of just institutions, governed by moral ideals but realized through concrete economic and political processes. Moyar's analysis shows that against the idea that justice is only a matter of securing a set of private entitlements, Hegel constructs a theory of justice incorporating individual rights.

"Obwohl die Persönlichkeit zeitlebens Wandlungsprozessen unterliegt, bleiben doch ihre wichtigsten Wertbeziehungen über lange Zeiträume, oft über das ganze Leben hinweg relativ gleich, teilweise in erstaunlichem Grade stabil." Der Autor versucht in seinem Beitrag zu ergründen, wie diese Gleichförmigkeit und Stabilität des Wertens/Verhaltens der Persönlichkeit zu erklären ist. Es geht dabei insbesondere um den zugrunde liegenden psychologischen Mechanismus sowie um Methoden zu dessen Beeinflussung. Es werden einige Argumente zur Begründung der ziemlich schwachen Korrelationen zwischen verbal geäußerten Einstellungen und realem (sogenannten offenem) Verhalten angeführt. Ein Abschnitt ist den Wertorientierungen der DDR-Jugend gewidmet. Ein Exkurs beleuchtet die Möglichkeiten zur sozialen Beeinflussung von Wertorientierungen. (psz)