Purpose ‐ The purpose of this paper is to explore the "resource curse" problem as a counter-example of creative performance and innovation by examining reliance on capital and physical resources, showing the gap between expectations and ex-post actual performance that became clearer under conditions of economic turmoil. Design/methodology/approach ‐ The analysis uses logistic regressions with dichotomous response and predictor variables on structured tables of count data, representing firm performance as an outcome of capital resources, physical resources and innovation where appropriate. (...) Findings ‐ Key findings relevant to economic and business practice follow. First, a typical characteristic of successful Vietnamese firms in the transition period is their reliance on either capital resources or physical asset endowments. Second, poor performers exhibit evidence of over-reliance on both capital and physical assets. Third, firms that relied on both types of resources tended to downplay creative performance. Some evidence suggests that firms face more acute problem caused by the law of diminishing returns in troubled times. Fourth, the "innovation factor" has not been tapped as a source of economic growth. Research limitations/implications ‐ This study has some limitations. The size of the survey sample is approximately 150 firms, while the potential sample of > 300 should be possible in the future. When the size increases, the research could be expanded to include further variables that will help investigate more deeply into the related issues and business implications. With regard to the implications of the study, the absence of innovations has made the notion of "resource curse" identical to "destructive creation" implemented by ex-ante resource-rich firms, and worsened the problem of resource misallocation in transition turmoil. The Vietnamese corporate sector's addiction to resources may contribute to economic deterioration, through a downward spiral of lower efficiency leading to consumption of more resources. Practical implications ‐ Insights obtained from this study could save transition economies' resources which have almost always been considered sine qua non before any critical major policymaking, while this is not necessarily true, and in many cases, even counterproductive. Originality/value ‐ Original data set on Vietnam stock market are collected, processed, prepared and used by the authors. Original design by the authors for regression equations with dichotomous predictor variables: dependence on endowed physical assets, reliance on capital resources and significant signs of creative performance/innovations. Original idea of viewing "resource curse" as absence of innovation and due to uncreative "destructive creation" of poor-performing commercial operations by resource-rich firms is used in the paper. We have searched the literature in business research and found that the empirical results have not been previously reported. (shrink)

Il saggio affronta alcune contraddizioni in cui si trova il complesso mondo delle organizzazioni di volontariato italiane, alle prese con pressioni funzionali che ne modellano la struttura a somiglianza delle organizzazioni politiche e ne orientano l’operato in chiave imprenditoriale. In particolare, l’analisi empirica della realtà toscana fa emergere una ridefinizione della mission solidaristica che rende problematico il contributo delle associazioni di volontariato alla costruzione della “coesione sociale”. I dati sulla “propensione al networking” sembrano confermare il prevalere di dinamiche di frammentazione, (...) specializzazione e dipendenza dalle pubbliche amministrazioni che impediscono allo “spirito della reticolarità” di condensarsi in “capitale sociale”. (shrink)

Maggior specializzazione del volontariato e azioni di advocacy più mirate. Questi alcuni dei tratti inediti del volontariato toscano che emergono dalla nuova ricerca promossa da Cesvot e condotta dall'Università di Pisa. Un volontariato ‘inatteso', come recita il titolo del libro, che sta modificando il concetto di solidarietà, che come scrive Andrea Salvini, “cessa di essere un'idea o un progetto politico-culturale, ma diviene sempre più un insieme di pratiche che producono significati differenti, in situazioni specifiche”. Nel volume sono pubblicati molti dati (...) significativi sull'organizzazione del lavoro volontario, sull'attività delle associazioni, sui rapporti di collaborazione e networking, sulla capacità di reperire e gestire le risorse economiche. Chiude il volume un approfondimento di Luca Corchia su ‘giovani e volontariato' con dati relativi alla partecipazione giovanile e alle motivazioni che spingono i giovani ad avvicinarsi alle attività di volontariato. (shrink)

Banking sector is one of the fastest growing sectors in India. Today’s banking sector becoming more complex. The objective of this study is to analyze the Financial Position and Performance of the Bank of Baroda and Punjab National Bank in India based on their financial characteristics. This study attempts to measure the relative performance of Indian banks. For this study, we have used public sector banks. We know that in the service sector, it is difficult to (...) quantify the output because it is intangible. We have chosen the CAMEL model and t-test which measures the performance of bank from each of the important parameter like capital adequacy, asset quality, management efficiency, earning quality, liquidity and Sensitivity. (shrink)

The study aimed to identify the level of promotion of entrepreneurship in the technical colleges in Palestine. The analytical descriptive method was used in the study. A questionnaire of 41 items was randomly distributed to the technical colleges in the Gaza Strip. The random sample consisted of (275) employees from the mentioned colleges, and the response rate were (74.5%). The results of the study showed that the technical colleges achieved a high level of promotion of entrepreneurship with a relative weight (...) of 73.45%. The results of the study showed that there is a high level of promotion of entrepreneurship (risk, preparedness, proactive competition, innovation orientation) in the technical colleges in Gaza Strip. The field of competition came in first place with a relative weight of 76.65%. In the second place came the field (the trend towards innovation) and relative weight (74.96%). In the third place came the field of pre-emptive preparedness with a relative weight of 74.07%. In the fourth and last place came the field of risk and a relative weight of 68.39%. The results confirmed that there are statistically significant differences in the promotion of entrepreneurship in the technical colleges in Gaza Strip due to the college variable in favor of UCAS. The results confirmed that there is no statistically significant relationship in the promotion of entrepreneurship in technical colleges in Gaza Strip due to the variable level of employment. The researchers suggest a set of recommendations, the most important of which is to draw the attention of the technical colleges to the importance of promoting entrepreneurship, because of their role in reducing the problem of unemployment, the importance of linking technical education and promoting entrepreneurship to the Palestinian society in general and Gaza Strip in particular. The importance of urging decision-makers in technical colleges to promote interest in leadership and to put their own courses in all technical education programs in these colleges, as well as enhancing the technical, technological and technical capabilities of technical education and keeping pace with the latest international standards by providing the necessary material resources. There is a need to urge researchers to conduct further studies of the future which deal with the same variables of the current study in the field of entrepreneurship and applied to other sectors. (shrink)

In this review essay, I discuss three recent books on Kant's third Critique: Kant and the Claims of the Empirical World by Ido Gieger; Kant on Freedom, Nature, and Judgment by Kristi Sweet; and Kant’s Worldview: How Judgment Shapes Human Comprehension by Rudolf Makkreel.

The study aimed to identify the creative environment of the technical colleges operating in Gaza Strip. The analytical descriptive method was used through a questionnaire which was randomly distributed to 289 employees of the technical colleges in Gaza Strip with a total number of (1168) employees and a response rate equal to (79.2%) of the sample study. The results confirmed the existence of a high degree of approval for the dimensions of the creative environment with a relative weight of (75.19%) (...) according to the perspective of the employees of the technical colleges in Gaza Strip. The results of the study showed a high level of creative environment (fluency, flexibility, originality, sensitivity to problems) in the technical colleges in Gaza Strip, where the field (fluency) ranked first and relative weight (76.86%), in the second place came the area (sense of problems) and relative weight (74.89%). The field of elasticity came in third place with a relative weight of (74.59%). Finally, the field of originality came in fourth and final rank with a relative weight of (74.41%). The results showed that there are differences between the technical colleges in the principles of the creative environment in all fields and the overall degree except for the field of flexibility. The most available colleges in these principles were the university college of applied sciences, and that was the least of the Faculty of Al-Aqsa Society. The results showed that there were differences according to the age variable in the areas of creative environment only in the sense of problems for age groups (less than 30 years) and (from 40 to 50 years). The researchers suggested a number of recommendations, the need to enhance the dimensions of the creative environment in technical colleges by working to improve the faculties of fluency, flexibility, originality and sensitivity to problems. The need to work on continuity and improve aspects of the creative environment of the colleges and the creation of new and innovative ways to support and develop and support these aspects combined. Necessity of technical colleges to continue to develop the creative environment (fluency, flexibility, originality, sensitivity to problems) for employees by engaging them in specialized training courses for creative thinking and problem solving. Developing work procedures with new innovative methods that will accomplish the various tasks quickly and accurately, and provide the effort, time and costs. The researchers urged more future studies that address the same variables of the current study in the field of creative environment and applied to other sectors. (shrink)

This study evaluates the relationship between mental health and academic motivation among third-year college TES grantees. Thus, correlational design was employed to determine if there is a significant relationship between mental health and academic motivation among 150 third-year TES grantees. Statistical findings reveal that the r coefficient of 0.52 indicates a moderate positive correlation between the variables. The p-value of 0.00, which is less than 0.05, leads to rejecting the null hypothesis. Hence, a significant relationship exists between mental (...) health and academic motivation of third-year college TES grantees. Implications were discussed in the study. (shrink)

Understanding the nature of pain depends, at least partly, on recognizing its subjectivity (thus, its first-person epistemology). This in turn requires using a first-person experiential method in addition to third-person experimental approaches to study it. This paper is an attempt to spell out what the former approach is and how it can be integrated with the latter. We start our discussion by examining some foundational issues raised by the use of introspection. We argue that such a first-person method in (...) the scientific study of pain (as in the study of any experience) is in fact indispensable by demonstrating that it has in fact been consistently used in conjunction with conventional third-person methodologies, and this for good reasons. We show that, contrary to what appears to be a widespread opinion, there is absolutely no reason to think that the use of such a first-person approach is scientifically and methodologically suspect. We distinguish between two uses of introspective methods in scientific experiments: one draws on the subjects’ introspective reports where any investigator has equal and objective access. The other is where the investigator becomes a subject of his own study and draws on the introspection of his own experiences. We give examples using and/or approximating both strategies that include studies of second pain summation and its relationship to neural activities, and brain imaging- psychophysical studies wherein sensory and affective qualities of pain are correlated with cerebral cortical activity. We explain what we call the experiential or phenomenological approach that has its origins in the work of Price and Barrell (1980). This approach capitalizes on the scientific prospects and benefits of using the introspection of the investigator. We distinguish between its vertical and horizontal applications. Finally, we conclude that integrating such an approach to standard third-person methodologies can only help us in having a fuller understanding of pain and of conscious experience in general. (shrink)

A continuing challenge for researchers and practitioners alike is the lack of data on the effectiveness of corporate–community investment programmes. The focus of this article is on the minerals industry, where companies currently face the challenge of matching corporate drivers for strategic partnership with community needs for programmes that contribute to local and regional sustainability. While many global mining companies advocate a strategic approach to partnerships, there is no evidence currently available that suggests companies are monitoring these partnerships to see (...) if they do, in fact, represent ‘strategic’ investments. This article argues that applying the management concept of ‘investment performance’ to corporate–community partnerships requires questioning traditional evaluation methods that focus on the results of programmes or activities. We adopt a case study approach to introduce an evaluation framework that considers performance from both corporate and community perspectives and that conceptualises partnership performance as comprising four aspects: (1) the contribution of the partnership to the overall portfolio of a company’s community investment programmes, (2) the appropriateness of the partnership model, (3) the effectiveness of the partnering relationship and (4) the ability of the partners to achieve programme goals. The application of this evaluation framework to an established corporate–community partnership programme provided some useful insights as to how partnership performance can be improved. (shrink)

The fear of the unknown is the lived reality of the handloom industry in India. Handloom is the second largest employment provider in the country, after agriculture. According to the 2019-20 National Census of Handloom Weavers, there are 31.44 lakh households engaged in weaving and allied activities, out of which 87% are in rural areas. The objective of this article is to study the social enterprises that are looking for innovative ways to receive the handloom sector in the post-pandemic (...) period. Further its aim to study the digital impact on the handloom sector, especially on women. (shrink)

The costs of agricultural inputs added to those of labor represent almost a third of the total cost of Brazilian sugarcane production. This study analyzes the behavior of the price per ton of sugarcane in Brazil, relating it to the main production costs of this cultivation. Twelve price indicators from January 2015 to December 2020 were evaluated. First, the data were adjusted to a multiple linear regression model to identify the significant variables on variation in the price per ton (...) of sugarcane. Then, the Monte Carlo simulation was used to measure the level of certainty of occurrence of these variables, and forecasts were obtained from the adjustment of ARIMA models. The results showed the influence of the costs of diesel oil, two agricultural pesticides, and daily laborers on the price of sugarcane, besides an increasing trend of its, providing relevant short-term projections for decision-making about investments in the agribusiness sector. (shrink)

Recent third person approaches to thought experiments and conceptual analysis through the method of surveys are motivated by and motivate skepticism about the traditional first person method. I argue that such surveys give no good ground for skepticism, that they have some utility, but that they do not represent a fundamentally new way of doing philosophy, that they are liable to considerable methodological difficulties, and that they cannot be substituted for the first person method, since the a priori knowledge (...) which is our object in conceptual analysis can be acquired only from the first person standpoint. (shrink)

We present a vignette study conducted with a quota sample of the German population (n = 400). Subjects had to redistribute a good between two hypothetical persons who contributed equally to the available amount but differed in quantity needed and the reason for their neediness. On a within-subjects level, we tested for the effects of need, accountability, and resource availability on their third-party distribution decisions. Between subjects, we further varied the kinds of needs: The persons either needed the good (...) as a means to survive, to live a decent life, to participate in society, or to be autonomous. Despite equal productivity, the mean share allocated to the needier person was significantly higher than an equal share. However, this share turned out significantly smaller when the needier person was accountable for needing more than the other. Nonetheless, even if accountable, the needier person still got a share larger than their contribution would suggest. When there was a surplus of resources, the needier person got an even higher share than when resources were scarce. (shrink)

This paper explores the theoretical basis of the third party’s duty of justice as to grave human rights violations, presenting role obligations as the best complement to the literature. It begins with discussions on agents of justice in duty-based theories, notably O’Neill’s account on global justice, and rights-based theories, which are both included in the institution-centred perspective. I claim that these studies have failed to consider an individual duty bearer’s motive, autonomous reasoning and integrity in relation to justice, (...) all of which constitute serious lacunae for the effective accomplishment of responsibility. To supplement, I introduce the distinction between responsibility and commitment, and acknowledge that combining the two is the desirable condition for recognising the duty of justice. Finally, I argue that the role obligations undertaken through personal acceptance of an institution-based role or a commitment-based role related to human rights norms adequately explain third parties’ duty to protect others from serious harm. (shrink)

This paper tackles the current challenges to private sector unionism in the United States in light of Catholic social teaching (CST). The focus of the study is unionism in the private sector where the fall-off in membership is observed. CST is contained in a wide variety of official documents of the Catholic Church, in particular papal encyclicals, which present ethical norms for economic life in response to the changing realities of the modern world. The study begins with an (...) analysis of the concrete situation: the causes of decline in union membership. It is followed by an ethical reflection on CST’s perspectives and exploration of practices, strategies, and policies that can help reverse the ongoing trend of union decline and revitalize the labor movement in the country. The paper argues that unions are good in themselves as an expression of the workers’ right to associate and instrumentally good as they invoke such values as the dignity of work, solidarity, subsidiarity, common good, and economic equality. While it has been proven that workers and society as a whole gain material benefits from effective unionization, focus on intangible benefits and moral principles offered by CST may give labor organizing a new impetus and inspiration. (shrink)

In this paper, I advance a new interpretation of the argumentative structure of the third Critique, which in turn clarifies the connection between its two apparently unrelated parts. I propose to read the third Critique as a response to Kant’s question of hope, which concerns the satisfaction of reason’s practical and theoretical interests. On this proposal, while the first part on aesthetics describes what we—as possessors of theoretical reason – may hope for, the second part, on teleology, describes (...) what we – as possessors of practical reason – may hope for. The main question of the third Critique is, ‘What may we hope if we act as we should, i.e. act rationally?’ Kant’s implicit answer is, ‘to attain the ideals of reason, which leads to happiness as a consequence of it.’ This novel reconstruction of the argumentative structure of the third Critique contributes to the literature by (i) explaining how the two parts of the third Critique on aesthetics and teleology are connected, (ii) clarifying how the ideals of reason are connected to hope and happiness, and (iii) showing how the spheres of nature and freedom can be synthetically unified through the faculty of judgment. (shrink)

A fiscal administration shows the reality of government and public organization in their provision of public good or service for the citizen. It is an independent subject from the accounting, economic, political, and legal science, which is interdisciplinary and strives for any distinct goal of studies. A fiscal sustainability perhaps would be one ideal that this science would flounder to crystallize and hold out. The studies would be similar to the adjacent sciences, but could be defined ultimately for (...) its unique feature or characteristic. The accounting or accounting sciences would aim to set forth the standards of evaluating the operation and asset or debt as well as the formality to show the numerical status or assessment for the businesses, mainly private and secondarily public. The fiscal administration involves these aspects, but there are many other elements to inculcate the minds of fiscal researcher, such as public ideals or social justice beyond the math or numerical requirements. The economic science would guide the criterion of practice for the government or public organization when they contemplate on the fiscal issues or challenges. The efficiency of budget or basic concepts, i.e., scanty resources or appropriability problem, non-exclusion and non-exhaustion, eminent dichotomy between the private and public sectors or privatization, distinction between provision and production, and so on, would divulge a close dialogue and interactive understanding between the two sciences. Nevertheless, there are differences being present invariably and conceptually between them. For example, the market failure perhaps would be one stigmatic condition to increase the profile of fiscal science. A provision anticipated from the government had been defined far earlier from the classic thought, such as police and national defense. We may share the economic idea, such as Pareto criterion, but the fiscal administration would phase out a multifaceted interplay, principally because it concerns of rule of government and because of its general absoluteness. Many artificial and institutional assumption and terms would variegate the pure theory of Pareto optimal to struggle in the cause of immeasurable kinds of values or concepts. For example, democracy is based on the head count and generally from the value of equal voting in deciding a fiscal issue. The bloated payroll would perhaps presuppose an odd reality deviated from the Pareto ideals, and the logrolling or lobbying would upstage or provide a culprit to breach the economic ways of interaction or commandment. In some cases, they trade a vote to pass the public hurdle that misallocates the resources for less than efficient public programs. Nevertheless, it explains the place where we now stand, and the macro-economy or the kind of thoughts would be considered as most approximated with the quality of fiscal studies. The science of fiscal administration would not disappear unless our reality would be purified, as the economic thought espoused, for the idealistic liberal market or communism. In both cases, the government would no longer be necessary and the fiscal administration is never demanded. It also would be denied if the communist ideals would become a reality any ultimately, say, perish of government and idealistic friendship of working class without exploitation. This means the fiscal administration is a practical science, not merely a theoretical framework, which is to be investigated and approached for the kind of hybrid products. As the political science is basically a bland product on the concept of political power, it could be intermingled with the fiscal science partly in areas of thought, but be made distinct among another. (shrink)

The study involved analyzing the causes and consequences of corruption in Vietnam. Some research findings were similar to those of other low- to middle-income countries. However, there were some differences since Vietnam was a socialist republic country. The study used regression analysis to determine the correlations between government expenditure, governance indicator and corruption as well as between corruption and the economic development in selected countries. Data gathered from various sources over 18 years, from 2000 to 2017, were used to answer (...) the research questions. The study uses the corruption perception index and the shadow economy index as proxy variables of corruption. The study’s findings were then contributed to the corruption and economic development literature and used to propose a number of recommendations to policymakers and future researchers. (shrink)

The present studies investigate how the intentions of third parties influence judgments of moral responsibility for other agents who commit immoral acts. Using cases in which an agent acts under some situational constraint brought about by a third party, we ask whether the agent is blamed less for the immoral act when the third party intended for that act to occur. Study 1 demonstrates that third-party intentions do influence judgments of blame. Study 2 finds that (...) third-party intentions only influence moral judgments when the agent's actions precisely match the third party's intention. Study 3 shows that this effect arises from changes in participants' causal perception that the third party was controlling the agent. Studies 4 and 5, respectively, show that the effect cannot be explained by changes in the distribution of blame or perceived differences in situational constraint faced by the agent. (shrink)

The aim of this paper is to begin a conversation about how we read and write about Nietzsche and, related to this, other figures in the history of philosophy. The principle of charity can appear to be a way to bridge two dif-ferent interpretative goals: getting the meaning of the text right and offering the best philosophy. I argue that the principle of charity is multiply ambiguous along three different dimensions, which I call “unit,” “mode,” and “strength”: consequently, it is (...) not a single, neutral or independent principle to which we can helpfully appeal and it cannot, in itself, perform this bridging function. Nietzsche, I suggest, is particularly ill suited to some forms of charitable reading. I compare charity to what I call “misreporting” a philosopher’s words, in order to highlight some problematic structural similarities. Finally, I assess what charity might be doing instead, if it is not intended to bridge meaning and best philosophy. (shrink)

This paper challenges a common dogma of the literature on forgiveness: that only victims have the standing to forgive. Attacks on third-party forgiveness generally come in two forms. One form of attack suggests that it follows from the nature of forgiveness that third-party forgiveness is impossible. Another form of attack suggests that although third-party forgiveness is possible, it is always improper or morally inappropriate for third parties to forgive. I argue against both of these claims; (...) class='Hi'>third-party forgiveness is possible, and in some cases it is morally appropriate for third parties to forgive (or refuse to forgive) wrongdoers for wrongs done to victims. I also propose an explanation of third parties’ standing to forgive: third parties have the standing to forgive when it is appropriate for them to take wrongs done to victims ‘personally’. While appropriately ‘taking a wrong personally’ does not require seeing oneself as a victim, it typically does require being in some form of personal relationship with victims. Thus, while the standing to forgive is not grounded exclusively in having been wronged, the prerogative to forgive is normally limited to victims and their loved ones. And once we recognize the importance of third-party forgiveness in our moral lives and the norms that govern it, we can more easily adjudicate between competing accounts of the nature of forgiveness.​. (shrink)

"Kapitał społeczny ludzi starych na przykładzie mieszkańców miasta Białystok" to książka oparta na analizach teoretycznych i empirycznych, która przedstawia problem diagnozowania i używania kapitału społecznego ludzi starych w procesach rozwoju lokalnego i regionalnego. Kwestia ta jest istotna ze względu na zagrożenia i wyzwania związane z procesem szybkiego starzenia się społeczeństwa polskiego na początku XXI wieku. Opracowanie stanowi próbę sformułowania odpowiedzi na pytania: jaki jest stan kapitału społecznego ludzi starych mieszkających w Białymstoku, jakim ulega przemianom i jakie jest jego zróżnicowanie? Ludzie (...) starzy są tu postrzegani jako kategoria społeczna, czyli zbiór osób podobnych do siebie pod względem społecznie istotnych cech (takich jak wiek, posiadane role społeczne i świadomość korzystania ze świadczeń społecznych), którzy są świadomi tego podobieństwa i swojej odrębności od innych. Przyjmuje się ponadto, iż osoby takie przekroczyły 60. rok życia. Zakłada się też, że w zasobach ludzkich skumulowany jest kapitał ludzki, społeczny i kulturowy. Kapitał społeczny jest tu ujmowany szeroko jako potencjał współdziałania osadzony w powiązaniach międzyludzkich i normach społecznych, który może przynosić korzyści osobom, grupom i społeczeństwom. W części teoretycznej przedstawiono informacje o starości jako etapie w życiu jednostki, wyjaśniono pojęcie ludzi starych, omówiono społeczne teorie starzenia się, historyczne czynniki oddziaływające na położenie kategorii społecznej ludzi starych, zmiany ich miejsca w społeczeństwie polskim w trakcie transformacji ustrojowej i na początku XXI wieku, możliwe konsekwencje wzrostu długości życia w warunkach demokracji i kapitalizmu oraz charakterystykę problemu starzenia się ludności Białegostoku jako miasta pogranicza. Zaprezentowano też różnorodne koncepcje kapitału społecznego, sfery jego oddziaływania na rozwój społeczno-gospodarczy, jego stan w Polsce oraz wytyczne do strategicznego budowania jego zasobów. Przybliżono również wybrane informacje o aktywności ludzi starych w życiu publicznym, społecznym i gospodarczym jako kluczowych cechach ich kapitału społecznego. Porządkując różne stanowiska teoretyczne, wyniki badań i dane statystyczne, dążono do powiązania wielu rozproszonych źródeł w przekonaniu, iż jest to istotne w celu określenia i zagospodarowania zasobów kapitału społecznego seniorów, jak również niwelacji opóźnienia polskiej socjologii w zakresie badań nad ludźmi starymi. Pomimo, iż za podstawową perspektywę teoretyczną publikacji uznana została koncepcja kapitału P. Bourdieu, autor bierze również pod uwagę propozycje badawcze J.S. Colemana, R.D. Putnama, F. Fukuyamy, A. Giddensa, P. Sztompki i A. Sadowskiego. Drugi rozdział zawiera określenie ram metodologicznych badań przeprowadzonych na potrzeby tej publikacji. Omówiono przyjęte założenia badawcze oraz przybliżono sposób i przebieg realizacji badań. Przede wszystkim zdecydowano się na korzystanie z metody jakościowej i zastosowanie techniki wywiadu swobodnego ukierunkowanego. Uznano, iż podmiotowy kontakt z ludźmi starymi umożliwi dokładniejsze rozpoznanie kontekstu, w którym znajdują się zasoby ich kapitału społecznego. Jest to ważne, gdyż przenoszenie na rodzimy grunt opracowanych za granicą interpretacji działań ludzi starych i rozwiązań aktywizujących, może okazać się nieskuteczne lub wywołać negatywne efekty zewnętrzne. Ponadto w literaturze przedmiotu zwraca się uwagę na niedostatek badań gerontologicznych zgodnych z paradygmatem interpretatywnym. Badaniu poddano 26 respondentów w wieku od 60 do 89 lat żyjących w mieście Białystok związanych z jedną z dwóch różnych instytucji: Domem Pomocy Społecznej i Uniwersytetem Trzeciego Wieku. Poprzez porównywanie osób znajdujących się na dwóch biegunach aktywności społecznej możliwe było dostrzeżenie podobieństw i różnic w ich wyposażeniu kapitałowym, a zarazem w osiągniętych w ciągu życia pozycjach w strukturze klasowej i zasobach służących pomyślnej starości6. W trzecim rozdziale przedstawiona została część wyników analiz empirycznych. Przybliżono tu sposób, w jaki ludzie starzy myślą o podobnych sobie przodkach i osobach współczesnych, a także czynniki, w zależności od których zmienia się ich pozycja społeczna w mieście oraz problemy społeczne, jakie uznają za najważniejsze dla ludzi starych. Analizie poddano opinie o ich czasie wolnym, szansach i barierach aktywności ekonomicznej. Wyróżniono typy kapitału społecznego ludzi starych w zależności od instytucji, z którymi są związani oraz podejścia do postrzegania i wykorzystywania zróżnicowania wewnętrznego seniorów. Omówiono wizerunek seniorów w środkach masowego przekazu. Publikacja nie zawiera ścisłego zakończenia. W ostatnim rozdziale wskazano jedynie na główne wnioski płynące z badań oraz na potencjalne dalsze kierunki analiz. Uzupełnienie tego podejścia stanowią zamieszczone w aneksie zestawienia oddolnych technik budowania kapitału społecznego oraz podstawowych cech Miast Przyjaznych Starszemu Wiekowi. Z opracowania tego z pewnością będą mogli skorzystać nie tylko naukowcy zajmujący się tematyką ludzi starych, ale i pracownicy socjalni, politycy, pracodawcy, przedstawiciele mediów i organizacji pozarządowych oraz obywatele Białegostoku i innych miast. ** "Social Capital of Old People on the Example of Bialystok Residents" is a book based on theoretical and empirical study, which presents an issue of diagnosing and using of old people social capital in the local and regional development processes. This issue is significant because of the threats and challenges associated with process of rapid ageing of Polish society at the beginning of 21st century. Publication, in particular, is an attempt to give answers to the following questions: what is the state of old people social capital in Bialystok, what transformations it undergoes and how is it differentiated? In this study old people are viewed as a social category, which is a set of people similar to each other in terms of socially significant features (such as age, possessed social roles and awareness of received social benefits), who are aware of these similarities and differences between each other. Moreover, it is assumed, that such persons exceeded the 60 years of age. It is also assumed that human, social and cultural capital is accumulated in the human resources. Social capital is recognized here broadly as a potential for collaboration embedded in interpersonal relationships and social norms that may benefit individuals, groups and societies. The book consists of three chapters. The first, which is the theoretical part of work, includes information about: old age as a stage of individual life and explanation of the old people notion. It discusses social theories of ageing, historical factors affecting on the social position of old people category, changes in their place in Polish society during the system transformation and in the early 21st century. It describes the possible consequences of increased life expectancy for democracy and capitalism - including the concepts of society for all ages, silver economy. It also features ageing population issue, as well as social policy towards the elderly and old age in Bialystok as the borderland city. A variety of social capital concepts were presented; the spheres of its influence on socio-economic development, its status in Poland and guidelines for strategic building of its resources. Selected information on the activity of old people in public, social and economic life as key features of their social capital was brought closer. Putting various theoretical positions, results of research and statistical data in order was aimed to link many dispersed sources considering that it is relevant to identify and develop seniors' social capital resources, as well as leveling the delay of Polish sociology research on the elderly. Fundamental theoretical perspective of publication is the concept of capital according to P. Bourdieu. However, the proposals of J.S. Coleman, R.D. Putnam, F. Fukuyama, A. Giddens, P. Sztompka and A. Sadowski were also used. The second chapter contains a methodological framework for the purposes of study. Research assumptions, method and course of implementation of studies were discussed. The study is based on the qualitative method and the application of in-depth interview techniques. It was considered that the personal contact with old people will be more accurate than other research techniques to identify the context in which they social capital resources can be found. It is important because the transfer of developed abroad activating solutions and interpretations of old people actions may be ineffective or have negative external effects in the Polish context. Moreover, in the Polish science literature attention is paid to scarcity of gerontological research in accordance with the interpretive paradigm. Study involved 26 respondents aged 60 to 89 years living in Bialystok associated with one of two different institutions: nursing home for the elderly and University of the Third Age. By comparing the persons on two extremes of social activity it was possible to see similarities and differences in their capital equipment, and also in achievements of the life positions in the class structure and resources aimed at successful ageing. The third chapter presents the empirical analysis of the research results. This part outlines the way in which old people think about their ancestors and contemporary people. It also shows factors according to changes in their social position in the city, social issues which they consider most important for old people, their opinions about leisure time, opportunities and barriers of economic activity and types of old people social capital depending on the institution with which they are associated. Approach to the perception and use of internal disparities of seniors were also discussed. The analysis additionally contains the evaluation of senior citizens image in the polish mass media. This publication does not contain a strict ending. It only identifies the main conclusions of the research and potential directions of future analysis. Above all, older people could improve their position not by demanding increases in social benefits from which major parts are often taken away by their family members, but by highlighting their human, social and cultural capital. It is necessary to create favorable conditions for social and professional life of old people and their cooperation with members of local communities. Important role in this regard is played by institutions implementing three tasks: stimulating senior citizens' desire to satisfy previously unrealized needs; creating relationships between them so that they can solve their own problems and work for the others; and providing legal, social and vocational guidance. Stimulating cooperation between existing public, commercial and non-governmental sector organizations may serve to achieve these goals. The dissemination of bottom-up techniques of social capital building and checklist of essential features of Age-friendly Cities may also be important. -/- . (shrink)

Governments standardly deploy a distinction between goods and services in assessing economic health and tracking national income statistics, of which medical goods and services carry significant importance. In what follows we draw on Basic Formal Ontology (BFO) to introduce a third kind of entity called patterns, which help capture the various ways in which goods and services are intertwined and help also to show how many services generate a new kind of non-goods-related products. Patterns are an overlooked yet essential (...) features of many economic sectors including medicine. Studying patterns offers new insights into various components of economic analysis, including outcomes-oriented evaluations of medical services and the value of human capital in the medical sphere. (shrink)

A basic way of evaluating metaphysical theories is to ask whether they give satisfying answers to the questions they set out to resolve. I propose an account of “third-order” virtue that tells us what it takes for certain kinds of metaphysical theories to do so. We should think of these theories as recipes. I identify three good-making features of recipes and show that they translate to third-order theoretical virtues. I apply the view to two theories—mereological universalism and plenitudinous (...) platonism—and draw out their third-order virtues and vices. One lesson is that there is an important difference between essentially and non-essentially third-order vicious theories. I also argue that if a theory is essentially third-order vicious, it cannot be assessed for more standard “second-order” theoretical virtues and vices, like parsimony. This motivates the idea that third-order virtues are distinct from second-order ones. Finally, I suggest that the relationship between truth, progress, and third-order virtue is more complex than it seems. (shrink)

In Film, Art and the Third Culture, Murray Smith articulates and defends a naturalized aesthetics of film that exemplifies a “third culture,” integrating the insights and methods of the natural sciences with those of the arts and humanities. By contrast with skeptics who reject the relevance of psychology or neuroscience to the study of film and art, I agree with Smith that we should embrace the third-cultural project. However, I argue that Smith does not go far enough (...) in in developing this project. In defending the contribution of the natural sciences to film aesthetics as traditionally conceived in the arts and humanities, Smith focuses on only one side of the equation, unduly limiting the potential contribution of the arts and humanities to the scientific study of film. Using the example of emotional responses to fiction film, I propose that we adopt a more genuinely integrative approach. (shrink)

This paper examines the origin, range and meaning of the Principle of Action and Reaction in Kant’s mechanics. On the received view, it is a version of Newton’s Third Law. I argue that Kant meant his principle as foundation for a Leibnizian mechanics. To find a ‘Newtonian’ law of action and reaction, we must look to Kant’s ‘dynamics,’ or theory of matter. I begin, in part I, by noting marked differences between Newton’s and Kant’s laws of action and reaction. (...) I argue that these are explainable by Kant’s allegiance to a Leibnizian mechanics. I show (in part II) that Leibniz too had a model of action and reaction, at odds with Newton’s. Then I reconstruct how Jakob Hermann and Christian Wolff received Leibniz’s model. I present (in Part III) Kant’s early law of action and reaction for mechanics. I show that he devised it so as to solve extant problems in the Hermann-Wolff account. I reconstruct Kant’s views on ‘mechanical’ action and reaction in the 1780s, and highlight strong continuities with his earlier, pre-Critical stance. I use these continuities, and Kant’s earlier engagement with post-Leibnizians, to explain the un-Newtonian features of his law of action and reaction. (shrink)

The idea of this paper came to me from my junior colleague and friend Saikat Sarkar who mentioned in a different context this paper's title. Existing work in this field registers two themes: those scholars who are abroad perforce critique whites since their unwritten code for getting tenure etc. is to lessen the guilt of their masters in First World social sciences' and humanities departments. And then there is the instance of First world scholars using these (mostly) subaltern-studies' scholars (...) to invade developing world academic systems with agenda of their own. This essay mentions the first sort and then deviates from contemporary scholarship in proving that multiculturalism may not be the right solution to ethnic plurality. It goes on to show how these Third World scholars attempted and attempt to erase individuality in the name of Cosmopolitanism. This last is the latest fad in humanities' departments in South East Asia, especially, India. (shrink)

Low physics learning in the Philippines is a prevailing concern the education sector must resolve, so initiating technological interventions in teaching the subject, including flipped classrooms, and introducing a chatbot such as ManyChat Delivering Online-Offline learning could be helpful to improve scientific literacy in learning Electromagnetic (EM) waves. This study aimed to determine the significant learning differences between conventional teaching (CT), Flipped Classroom (FC), and ManyChat Delivering Online-Offline (MCDOO) Learning in teaching EM waves. Previous research showed that flipped classrooms (...) are effective in Physics lessons. At the same time, only a few studies have been found using MCDOO learning effectively in other subjects, yet to be in Physics lessons. The researcher used the randomized posttest-only control group experimental research design with four groups; Conventional Teaching (CT) as the control group while the experimental groups are: Flipped Classroom (FC), ManyChat Delivering Online-Offline (MCDOO) Learning, and lastly, the combined FC+MCDOO learning who underwent different learning sessions (traditional teaching, FC session via google classroom, MCDOO session and FC+ MCDOO via Messenger App respectively). One-Way ANOVA was performed to determine whether there were any significant learning differences. The results showed in the first and second competencies; the null hypotheses are accepted, so all the differences in all four groups are not significant there is not much of a difference between the scores of CT and FC, CT and MCDOO, and FC and MCDOO learning; however, in the third learning competency, the null hypothesis is rejected so then the Tukey Post Hoc test was conducted to point out where is/are the significant difference/s. The Tukey Post Hoc test revealed that CT and FC+MCDOO learning differs significantly. It means that FC+MCDOO learning boosts higher learning achievement than conventional teaching, FC alone, or MCDOO alone. This study concludes that using just one technological intervention in Physics teaching simply cannot produce a significant impact on the physics literacy of the students in EM learning. Utilizing a combination of technological approaches can make a meaningful difference to the literacy rate in Physics lessons, specifically electromagnetic waves. (shrink)

Summary. The prerequisites of this study have three interwoven sources, the natural sciences and philosophical and socio-political ones. They are trends in the way of being of a modern, technogenic civilization. The COVID-19 pandemic caused significant damage to the image of the omnipotent techno-science that has developed in the mentality of this sociocultural type.Our goal was to study the co-evolutionary nature of this phenomenon as a natural consequence of the nature of the evolutionary strategy of our biological species. Technological civilization (...) as a cultural-civilizational type is one of the evolutionary options of Homo sapiens, the ontological basis of which is a stable evolutionary strategy (SESH). The latter is capable to spontaneous development and is consisting from biological, sociocultural, and techno-rationalistic modules. Evolutionary risks inextricably linked with it. At present, humankind has entered an era when its existence should be ensured by the meta-system engineering of its own cultural and ecological niche. By such artificially created elements, it implies the design and implementation of ecological systems of various levels of complexity, from the design of elements of such systems (which are biological individuals, populations and species) to the design of a global ecological system (biosphere). At the same time, there is a sharp jump in the value of anthropogenic and technological risk due to a sharp increase in the instability of the structure of ecological systems. We are witnessing a third wave of breaking and reconstruction of the existing relations between the elements of such systems after the Neolithic revolution and great geographical discoveries. Technological innovations led to sharp violations of normal social ecodynamics, leading to outbreaks of new infections, in particular. Theuncontested development of all sectors of controlled evolution technology is the way out of the last such crisis and the prevention of similar ones in the future. There are global nature of the organization of modern technological civilization and the transformation of the biosphere not so much into the noosphere (according to Vernadsky) but into the technosphere that determines the effect of a cascade reaction: any local co-adaptive conflict between elements of a cultural, socio-ecological niche tends to turnglobal and systemic problems. Humanity is constantly forced to make a choice between the stability and adaptability of the technosphere. (shrink)

Successful teamwork doesn't work overnight, what makes teamwork potent is team building. (Plagiarism) According to Abdullah, et. al., (2022) team building training can improve group cohesiveness or the quality of sticking together or unity teamwork more likely to be higher with a significant score difference. This study used mixed methods both qualitative and quantitative data collection, and an analysis method to answer the research method, random sampling is named as such because the data set is chosen via random selection, where (...) every member of the population has an equal probability of being selected (Tao, 2023). The respondents were 100 restaurant employees and 10 managers from the chosen restaurant in Malolos City in Bulacan. The subcategories of team building, including activities, communication, skills, personality, problem-solving, and values, have all received a consensus of strong agreement, with weighted averages falling within the range of 3.26 to 3.44. This level of agreement aligns with the scores for motivation at 3.43 and productivity at 3.38. These values have been calculated by determining the mean, which spans from 3.25 to 4.00. The advantages of team building that is being observed by the managers is to create familiarity and teamwork among the employees, to improve the quality of service and the quality of the food especially the respondents are in the food service sector, development, and training for the employees to achieve the establishments’ goal and lastly rebuilding and build a relationship with one employee to another. However, for the disadvantages, it costs a lot of money to conduct team building in the management. Therefore, the null hypothesis is rejected. Despite the fact that there is a low correlation between teambuilding activities and motivation and employee productivity, there is still a significant relationship between the variables. (shrink)

The third issue of the Journal for the Philosophy of Language, Mind and the Arts is centered on a series of questions related to the nature of images. What properties characterize them? Do they exist also in our minds? What relationship do they have with phenomena such as perception, memory, language and interpretation? The authors participating in this issue have been asked to answer these and other questions starting from and in dialogue with the two philosophical perspectives that have (...) most enriched the study of our object of research since the second half of the twentieth century: analytical philosophy and visual culture studies. The first four essays address problems related to ontology (Didi-Huberman, Prinz, Bantinaki, Manzotti). In their pages the question will be asked not only about the nature of images but also about what it means for an image to represent an object or an action realistically. The second part contains discussions related to the topics of perception, appreciation and creation of pictures (Ferretti; Gavaler, Goldberg; Pigoni, Coraci, Carlenzi). The third section goes through the problems related to the very concept of representing by images (Biggs; Weichert; Derby). The last section of the issue is devoted to two cases in which images are used not so much and not only to represent something, but also to convey ethical-political values (Fasnacht; Olesiejuk). (shrink)

Low physics learning in the Philippines is a prevailing concern the education sector must resolve, so initiating technological interventions in teaching the subject, including flipped classrooms, and introducing a chatbot such as ManyChat Delivering Online-Offline learning could be helpful to improve scientific literacy in learning Electromagnetic (EM) waves. This study aimed to determine the significant learning differences between conventional teaching (CT), Flipped Classroom (FC), and ManyChat Delivering Online-Offline (MCDOO) Learning in teaching EM waves. Previous research showed that flipped classrooms (...) are effective in Physics lessons. At the same time, only a few studies have been found using MCDOO learning effectively in other subjects, yet to be in Physics lessons. The researcher used the randomized posttest-only control group experimental research design with four groups; Conventional Teaching (CT) as the control group while the experimental groups are: Flipped Classroom (FC), ManyChat Delivering Online-Offline (MCDOO) Learning, and lastly, the combined FC+MCDOO learning who underwent different learning sessions (traditional teaching, FC session via google classroom, MCDOO session and FC+ MCDOO via Messenger App respectively). One-Way ANOVA was performed to determine whether there were any significant learning differences. The results showed in the first and second competencies; the null hypotheses are accepted, so all the differences in all four groups are not significant there is not much of a difference between the scores of CT and FC, CT and MCDOO, and FC and MCDOO learning; however, in the third learning competency, the null hypothesis is rejected so then the Tukey Post Hoc test was conducted to point out where is/are the significant difference/s. The Tukey Post Hoc test revealed that CT and FC+MCDOO learning differs significantly. It means that FC+MCDOO learning boosts higher learning achievement than conventional teaching, FC alone, or MCDOO alone. This study concludes that using just one technological intervention in Physics teaching simply cannot produce a significant impact on the physics literacy of the students in EM learning. Utilizing a combination of technological approaches can make a meaningful difference to the literacy rate in Physics lessons, specifically electromagnetic waves. -/- . (shrink)

Since the sharing economy is a rather new phenomenon, there is still no official definition of it in the legal framework of Croatia. The continuous development of sharing economy started a few years after the 1998 global and domestic economic crisis stroked Croatia. Namely, a total of eight platforms in the sectors of transportation, accommodation, finance, and online skills could be identified. The total market share of these platforms amounts to estimated market revenue of roughly 106 million EUR. When compared (...) to the other EU Member States, it could be noticed that Croatia falls within the group of countries with a below-average performance by a number of platforms per 1 million population, as well as in the level of revenues compared to national GDP. Figures that are more promising can be detected regarding the collaborative economy’s contribution to national employment, which positions Croatia within the EU average. Future studies should explain in greater depth how the sharing economy poses several new challenges for regulators in Croatia and countries across the EU. In particular, policymakers must comprehend the big picture and provide regulatory guidelines to manage the long-term changes in job markets, public safety, competition, and digital trust. (shrink)

The sharing economy is a new and underdeveloped phenomenon in Lithuania, starting from the definition of the concept in a state’s legal framework and scarce statistics. The aim of the paper is to describe the trends of the digitally supported sharing economy in Lithuania. Available national and international information and data were analysed. It was shown that the most popular services in Lithuania there is the transport sector, in the second place there is the accommodation sector, in the (...) third—food-related services. The reasons why Lithuanians offer services via collaborative platforms mostly concern additional sources of income and flexible working hours. Over two-thirds of the habitants express their positive attitudes towards sharing economy and collaborative platforms, and over ninety per cent would recommend other services offered via collaborative platforms. Though 97% of the Lithuanians have never offered the services via sharing economy and collaborative platforms, and it is mostly because of no item or interest, and two-fifths do not know at all those collaborative platforms are. The development of the sharing economy in Lithuania as far is gaining speed, and in the future, the principles of these phenomena are going to be used in an even broader scope of the sectors. (shrink)

In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting (...) system, which in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (shrink)

In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting (...) system, which in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (shrink)

Pietro Gori dedicates Nietzsche’s Pragmatism “To the wanderers and Good Europeans,” and Anglophone wanderers into Sarah de Sanctis’s translation will indeed find good European Nietzsche scholarship. The table of contents is a helpful map of the book, with five chapters consisting of twenty-eight sections on a sequence of philosophical and interpretive topics. Perspectival thought, addressed in the subtitle, is the explicit topic of the third chapter. Pragmatism, mentioned in the title, is the explicit topic of the fifth and final (...) chapter. While both topics also are discussed in many other places, the overall focus is on Nietzsche’s views of epistemology and truth.The first chapter discusses Nietzsche’s views of... (shrink)

This paper is aimed at analyzing the effects of banking relationship on performance of Vietnamese firms in Food and Beverage (F&B), one of the highest potential sectors. Panel data of 170 observations covers 34 F&B firms listed in the Vietnam stock exchanges in the period 2014-2018. The fixed effect model (FEM) is applied. The key findings are: First, short-term loan financing, leverage, and fixed asset ratios all negatively impacted on F&B firm performance, while firm size and net profit margin had (...) positive impacts. These findings were consistent with previous studies. Second, the opposite results with previous studies were: (i) negative corelation of ROE and number of banks firms working with, as F&B firms were inefficient in selecting bank partners; (ii) positive relation of short-term liabilities ratio and ROA/ROE, as F&B firms utilize other non-bank liabilities shortly; (iii) foreign ownership had negative relationship with ROA& ROE. Foreign investors did not have significant roles in most F&B firms. Third, long-term borrowing from banks, state ownership and ages all insignificantly correlated with firm performance. Recommendations to F&B firms include: (1) Reduce the short- term loans and fixed assets investment, while increase the cheap equity funding sources via shareholders (2) Be selective in working with banks to have better fees and interest saved with banks. (3) Utilize other short-term liabilities, including payables and advances – the low-cost funding sources. F&B firms have good bargaining powers in requesting advances from their clients. (4) Have smart buy-in strategies on foreign ownership. (shrink)

The 21st century is undergoing an unprecedented productivity shift due to the use of disruptive technologies, including artificial intelligence, cloud computing, blockchain, big data, robotics, and augmented reality, among others. The use of these technologies is expanding across all sectors of the economy, blurring the boundaries between different activities, and digital systems are permeating them, leading to a reevaluation of knowledge and techniques in various fields of study. Accounting is not exempt from this reality, and blockchain technology is emerging as (...) a methodology that brings about substantial changes in topics that have been the conceptual and technical foundation of the discipline, such as double-entry bookkeeping. -/- This essay aims to approach blockchain from two objectives. The first is to present blockchain technology as a tool for accounting. This technology enables a paradigm shift in accounting by providing more transparent, secure, and reliable information. This leads to a review and reconsideration of certain roles of professionals in the field of economics, such as the external auditor as a guarantor of the reasonableness of accounting information. The conceptual frameworks related to the topic and how blockchain enables the incorporation of a third distributed ledger are presented. -/- The second approach of the essay seeks to analyze the responses of accounting regulations to a new type of assets that arise with the advent of blockchain, such as cryptocurrencies in general. The position adopted by the IASB is shown, which fails to provide a convincing response and has led to different regulatory bodies in various countries adopting their own positions. The result of the analysis is presented in a comparative table. -/- The essay concludes by reflecting on the changes brought about by this new technology and the role that academia should play. (shrink)

Migration has, in recent years, been one of the most current topics both in Croatia and worldwide. We have witnessed increased emigration (i.e. out-migration) of Croatian citizens, as well as attempts to cross the Croatian state border by citizens of other countries. This book focuses on migration in the context of the so-called migrant and refugee crisis, which is considered from a philosophical and sociological perspective. Any gender-specific terms, irrespective of the gender in which they are used here, refer equally (...) to both men and women. The book came into being as part of a study conducted by the authors in 2019 among students at the University of Split. This was one of the activities carried out within the project entitled Creating welcoming communities, which was coordinated by the Association "MI" – Split, with the support of the UNHCR’s (United Nations High Commissioner for Refugees) Representation in Croatia. The main objective of the project was to improve the conditions for better integration of asylum seekers at the local and regional level, with a special emphasis on local stakeholders and the community. The objective and activities of the project reflect and anticipate relocation policies and work towards analysing, valorising, and developing recommendations for the preparation of the local community and self-government to provide support. In this regard, we can say that the aim of the project is a contribution of sorts to creating a welcoming atmosphere and better conditions for integration through cooperation with institutions, and especially with the academic community. The project activities were intended to include relevant scientific findings that would enable the interested public to gain a more systematic understanding of the current social situation as well as to promote the idea of the possibilities of achieving a higher integration standard. In the complex social circumstances of today, which require understanding and adaptation, in addition to adequate access to accurate information, it is also crucial to ensure and facilitate the forming of inter-sectoral networks that would respond more readily to existing challenges. This primarily requires knowledge exchange, but also cooperation between different stakeholders such as public institutions, local and state government, civil society organisations, the academic community, media, etc. All these stakeholders play an equally important role in establishing a support network for a multitude of beneficiaries within the integration process. The establishment of a support network for the reception and integration of asylum seekers depends on the support of the local population in the broadest sense. One of the aims of the study was to analyse the relationship between the respondents’ identity features and their attitudes on accepting immigrants and refugees. The structure of the survey is based on the following objectives within which we sought to identify: 1) students’ attitudes on immigration, immigrants, and refugees, 2) the perceived sociodemographic profiles of immigrants and refugees, 3) the eventual presence of social distance towards immigrants and refugees. For the sake of clarity and better presentation, the second and third research objectives are analytically separated from the first one, although, in fact, a connection exists between them. How students perceive migration, immigrants, and refugees plays a role in shaping their attitudes towards them, as well as in potential behaviours reflected in the degree of social distance. From the sociological perspective, identity is seen as the way we perceive ourselves and others, as well as the way we are perceived by others. It involves sameness, similarity and difference concerning various groups of individuals (Abercrombie, Hill & Turner, 2006:190). Identity is associated with the meanings individuals and groups attach to their social reality, resulting in different forms of action. As such, it becomes one of the central political, scientific, and social topics in general. The book is structured in six chapters. Following the introduction, the first chapter presents the theoretical framework on which the conducted research is based. It goes on to elaborate on the concepts significant for a better understanding of the covered topic, in particular the concept of identity, the differences between the concepts of immigrant and refugee, as well as the frameworks of philosophical reflection on migration (the philosophy of politics and ethics). As confirmed both by our study and by numerous others, the discussion on the topic of identity represents an important element in understanding modern migrations. The third and fourth chapters lay out the research methodology, followed by the results and their interpretation. Chapter 5 provides conclusions and recommendations for further research and the establishment of a support network for the reception and integration of asylum seekers. The final chapter includes references to the literature used. (shrink)

This paper aims to evaluate the potential role of public entrepreneurship in improving public sector service delivery in South Africa, with special emphasis on showing the practicability of public entrepreneurship despite the marked differences between the public and the private sector where entrepreneurship originates from. In other words, we are seeking to answer the question of how exactly can public entrepreneurship work in practice in South Africa and beyond? We attempted to answer this question in this paper through (...) a rigorous review of public entrepreneurship and the exploration of a case study. We concluded and showed that public entrepreneurship is realisable with the right kind of leadership, institutional-wide entrepreneurial orientation and, of course, a bit of managerial flexibility. We went on to assert that entrepreneurship is innovation and not necessarily new venture creation. This is the primary component that is coveted in public entrepreneurship. However, there are vast places for other elements of entrepreneurship in the public sector. (shrink)

Abstract- Administrative corruption has a long history in Pakistan which affected each public institution since its inception. Good governance in Pakistan never took a sigh due to Bribery in public sector and versatile Miraculous of Corruption in Public Administration. Administrative corruption possesses a multidimensional and complex phenomenon that has been created by numerous factors to affect at a wide range and each segment of society to be exhibited in a diversity of roles and traits. This study is considering significance (...) of the subject and discovers the respondents’ response and identifies the causes and consequence of this dilemma. The current research attempts to measure the administrative corruption in education sector in Sindh and it also encompasses the implications on education professionals’ performance and their profession. For data analysis, sampling was derived from teaching, and non-teaching staff in education sector to construct open ended questionnaires and respondents’ privacy was ensured to fill the survey items. For data collection, 203 respondents feedback was secured and analysis was carried out by means of SPSS. The self-constructed questionnaires were used and the findings of the study support the administrative corruption in education sector was faced by respondents in the form of agent and non-agent based corruption in the treasury and concerned offices in the education department. In this way, agent based corruption and non-agent based corruption maintain positive and significant relation with Administrative Corruption. Moreover, prevailing study also encircles implications and recommendation, limitations, and future direction. Keywords: Administrative Corruption, Education Sector, Administrative System, Bribery. (shrink)

The thesis contains three empirical studies into economic effects of infrastructure, focusing on different aspects of the Vietnamese economy during the period 2000-2007, namely, economic growth, private sector employment, and private sector location choices. In addition, the empirical studies explicitly take into account the potential existence of cross-province transport infrastructure spillovers. By estimating empirical models specified in accordance with the relevant literature and the context of the Vietnamese economy, and subject to the availability of data, the (...) thesis obtains the following main findings. Firstly, there is evidence of a positive impact of transport infrastructure on economic growth, on private sector employment, and on private sector location choices. Secondly, sectoral differences in the impact of transport infrastructure are identified in the location choice analysis. Thirdly, the cross-province transport infrastructure spillovers cannot be seen in the growth analysis; whereas, there is some evidence of a negative spillover effect on private sector employment. In the location choice analysis, the evidence of spillovers varies dramatically. Finally, higher-education infrastructure, which is assumed to be associated with the capacity of qualified labour supply, is positively related to both private sector employment and location choices. (shrink)

The most trending behavioral approach of mass people nowadays hovers to acquire a specific area to live on for their mental satisfaction. It is the person registered home to live on the next days of life. This issue has firmly increased due to the rapid and mostly uncontrolled increase of population within most of the countries. Now that, it is the conscious craving for men to settle up for a property that has the highest credential service and maintenance ease possibility; (...) it leads them to the housing provider with the highest product quality offering. The easiest way is to redirect them to go for a trustworthy name in the REM providers. Now, narrowing down to a developing country such as Sri Lanka, its Real estate developers have rewarded investors with strong returns post 2009. It is the time when Sri Lanka saw the end of the civil conflict. When the real estate sector has always been a major factor in the development of the economy in every country. Regionally, Sri Lanka remains attractive as an emerging market, when considering the ROI on Real Estate. For an effective discussion, this paper states the linkage of consumer behavior to the highest quality housing provider offers to them. The paper discusses all the necessary factors to prove the enhanced purchase of supreme quality property company dealers like Prime LnadPvt. Ltd is a leading real estate company in Sri Lanka. However, the valuation of property is most vital for the real estate industry. It depends on the type of artifact, the real estate sector offers to its clients. For this industry, infrastructure quality is the most important factor. All the contributing factors, analyses reveal this lesson. This truth is supported by many theories and analyses to lead today’s provider, meeting the original demand factor of the mass people. (shrink)

A B S T R A C T This paper examines business level strategies and the impact of strategy formulation, strategy content and strategy implementation on competitive performance, all within the food manufacturing sector in Zimbabwe. As far as the author was able to establish by examining the previous studies, none of the previous studies have looked into strategic formulation, business-level strategy and strategy implementation simultaneously in a single study. The objective of this research study is premised (...) on establishing cause and remedies to gain competitiveness in the food manufacturing sector in Zimbabwe. Survey data affecting manufacturing sector competiveness like corruption, finance, technology, labour force, uncompetitive exports, unreliable and high cost electricity were analysed. Furthermore this study considers the moderating effects of environment on the relationship between strategy formulation and competitive performance and strategy content and implementation. The paper also assesses the moderating effect of business level structure on the relationship between strategy formulation content and competitive implementation performance. This study also addresses some of the methodological shortcomings of the previous studies by clearly defining the food manufacturing industry in Zimbabwe, using a good sample size and by using properly validated constructs. The sample size of this research paper consisted of 150 Chief Executive Officers located in Harare, Bulawayo, Mutare, Gweru and Masvingo in Zimbabwean. The research instrument used was the self – administered questionnaire. Data collected was analyzed using both inferential and descriptive statistical tools. The structural model indicates that some of the bivariate relationships become insignificant when strategy formulation is studied along with business-level strategy and strategy implementation simultaneously. Results obtained from the study revealed that strategy formulation and implementation if fully practiced in food manufacturing organisations enhances efficiency, profitability and competitive advantage in a dynamic environments. The paper recommended a conceptual model for Strategy formulation and implementation for competitive advantage in the food manufacturing industry in Zimbabwe. (shrink)

Globalization and technological advancement has made market competitive. To survive in market every organization needs to maintain high performance. It can only be possible when the employees working in organization perform more efficiently than competitors. Increase in competition of market has made employee performance a big question to organization for its survival in global competition. Study reveals performance of employee is affected by various component of human resource management i.e. Job satisfaction, leadership, training &development and work stress. HRM is managing (...) people effectively and efficiently to achieve strategic aims of organization. This study focuses on analyzing the impact of HR components on performance of employee. It also compares impact of HR component respect to public and private organizations. The study finds HR components have significant positive relationship with employee performance except work stress. Study also interprets findings irrespective of organization type. (shrink)

Human values seem to vary across time and space. What implications does this have for the future of human value? Will our human and (perhaps) post-human offspring have very different values from our own? Can we study the future of human values in an insightful and systematic way? This article makes three contributions to the debate about the future of human values. First, it argues that the systematic study of future values is both necessary in and of itself and an (...) important complement to other future-oriented inquiries. Second, it sets out a methodology and a set of methods for undertaking this study. Third, it gives a practical illustration of what this ‘axiological futurism’ might look like by developing a model of the axiological possibility space that humans are likely to navigate over the coming decades. (shrink)