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In: Juris
In: Zusatzmodul Justiz Steuerrecht
A new momentum5: Cultural landscapes: challenges and possibilities: Vegaøyan -- The Vega Archipelago, Norway; Ancient landscape; Local initiative and ownership; Cooperative management; Organization; Vulnerable nature and tourism; Sustainable economy; Local benefi ts of inscription; Lessons we have learned; Safeguarding the outstanding universal value; Community ownership; 2: Urbanism and Sustainable Heritage Development; 6: Heritage and communities in a small island developing state: Historic Bridgetown and its Garrison, Barbados; A momentous occasion; Heritage at a crossroads.
In: Fachbuch Steuern
In: Journal of Cultural Management and Cultural Policy / Zeitschrift für Kulturmanagement und Kulturpolitik, Band 6, Heft 2, S. 221-238
ISSN: 2701-9276
The Sarbanes-Oxley Act of 2002 (SOX) is the legislative solution to the recent ethical scandals, such as Enron, ImClone, Adelphia, Tyco, Qwest, Global Crossing, and WorldCom, involving financial and accounting irregularities and fraud. This Act implements extensive changes to public accounting and corporate laws, and expands corporate governance extending the responsibilities of senior executives and board members to include responsibility for a company-wide ethics program. Because of the complexity of ethical behavior, this paper explores values formation and support for ethics training. This study looks to ascertain whether moral maturity is related to age more than it is to training, based on Kohlberg's Cognitive Moral Development scale as measured by Rest's Defining Issues Test (DIT), and the variable training and age. This research finds that the N2 score for the over 35 age group is significant: Subjects older than 35 years had a higher N2 score (m-25.66, sd=5.66) than subjects 35 years old or younger (m=21.28, sd=7.12); no significance was reported for training.
BASE
The Sarbanes-Oxley Act of 2002 (SOX) is the legislative solution to the recent ethical scandals, such as Enron, ImClone, Adelphia, Tyco, Qwest, Global Crossing, and WorldCom, involving financial and accounting irregularities and fraud. This Act implements extensive changes to public accounting and corporate laws, and expands corporate governance extending the responsibilities of senior executives and board members to include responsibility for a company-wide ethics program. Because of the complexity of ethical behavior, this paper explores values formation and support for ethics training. This study looks to ascertain whether moral maturity is related to age more than it is to training, based on Kohlberg's Cognitive Moral Development scale as measured by Rest's Defining Issues Test (DIT), and the variable training and age. This research finds that the N2 score for the over 35 age group is significant: Subjects older than 35 years had a higher N2 score (m-25.66, sd=5.66) than subjects 35 years old or younger (m=21.28, sd=7.12); no significance was reported for training.
BASE
In: Asian Studies Association of Australia. Review, Band 11, Heft 1, S. 15-22
SSRN
Working paper
In: The inclusive museum book series
Museums in Human Development attempts to answer four inter-related questions: What is happening to our world? Why is it happening? How can we think about and understand these first two questions? What are some solutions to the challenges posed by contemporary modernity? Museums in Human Development is a sweeping review of global trends and risks, a summary of approaches to understanding these trends, a study of civil society and those UN systems that incorporate heritage, sustainability, human rights, and distributive and cultural equity. It argues that cultural institutions, in particular museums, can provide the vectors of positive, transformative change for a world in crisis. New museology as a principle and the ecomuseum as a site share much in common with other inter-disciplinary approaches, such as urban planning and health promotion, which are approaches that respond to human necessities and the human condition in fair, consensual, flexible, sustainable, and creative ways. In the future—in a world that is increasingly urban, crowded, conflicted, resource poor, and where cultures, people, and faiths encounter each other as never before—museums can be sites of collective, democratic decision making, where information is sublimated into knowledge, global problems are faced at the local level, and the dehumanised is rehumanised.
World Affairs Online
In: Culture crossroads: journal of the Research Centre at the Latvian Academy of Culture, Band 6, S. 161-168
ISSN: 2500-9974
This article outlines several trajectories in art sociology in respect of the issue of the artist and a piece of art. What is the status of an artist and self-awareness within the relations of social context: in the realisation of the social life of a piece of art? Applied theories have been chosen to discuss the public space in search of an answer to the question: whether art represents the state procurement or the artist is a free and creative personality in a democratic society? Another question is as follows: Does art have a task? During the last decade several pieces of art depicting harsh reality have been created in Latvia in the manner of social criticism. In the new social system society is not only searching for criticism, but is also longing for art that represents social integrity and identity.