Results 31 to 40 of about 19,626,965 (309)

Cultural values in accounting – the review of empirical tests of the theory of accounting subculture values [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2013
Culture is often regarded as one of the elements of the socio-economic environment of accounting. It is believed that ideas, beliefs and moral values shared by a society may influence the assumptions underly-ing accounting systems, as well as the ...
Katarzyna Klimczak
doaj   +1 more source

An Approximate Theory for Value Sensitivity [PDF]

open access: yes2015 IEEE/ACM 4th SEMAT Workshop on a General Theory of Software Engineering, 2015
The software engineering community is on a quest for general and specific theories for the discipline. Increasingly, systems constructed for today’s hyper connected world are raising issues of security and privacy, both examples of value concerns. Hence there is a need to articulate a theory for value sensitivity that software engineers can draw upon ...
Balbir S. Barn, Ravinder Barn
openaire   +1 more source

Theories and Opinions of value

open access: yesAestimum, 2013
The aim of this paper is to open again the discussion on the social function of Appraisal, as nowadays are quite noticeable the negative effects on the communities’ wellbeing caused by a strong restriction of its task, up to deny the dignity of autonomous Science, which should play an important role for ensuring the economic justice.
MATTIA, SERGIO, OPPIO, ALESSANDRA
openaire   +3 more sources

An Overview of the Schwartz Theory of Basic Values

open access: yes, 2012
This article presents an overview of the Schwartz theory of basic human values. It discusses the nature of values and spells out the features that are common to all values and what distinguishes one value from another.
S. Schwartz
semanticscholar   +1 more source

The Impact of Organisational Values on the Commercialisation of NGOs: Evidence Based on the Management by Values Theory

open access: yesActa Universitatis Lodziensis. Folia Oeconomica, 2022
This study aims to identify the impact of organisational values on the commercialisation of Polish NGOs. The commercialisation of NGOs is seen as the market methods adoption process of managing, providing services and social mission fulfilling.
Paweł Mikołajczak
doaj   +1 more source

Alois Riegl’s Values Theory and Prison Buildings in Turkey

open access: yesArt-Sanat
In Vienna at the beginning of the 20th century, when different debates on modernity were taking place, the art historian Alois Riegl made an important contribution to conservation studies with his 1903 article “The Cult of the Modern Monument: Its Nature
Bilgen Dündar, Cevriye Seda Alevdağ
doaj   +1 more source

The value of value theory for ecological economics

open access: yesEcological Economics, 2021
Value theory forms the bedrock of several economic paradigms. It shapes how economists think about the purpose and functioning of the system as a whole. I identify three approaches to understanding value in economics: the British classical approach, exemplified by Smith and Ricardo, the neoclassical approach based on marginal utility theory, and ...
openaire   +2 more sources

Environmental deregulation by design: Institutional capacities and the perils of Brazil’s new environmental licensing law

open access: yesEnvironmental Challenges
Decentralizing environmental governance is often cast a route to greater administrative efficiency and local empowerment. Yet its ability to uphold socio-environmental safeguards remains under-scrutinized, particularly when authority is devolved to ...
José Amorim Reis-Filho   +3 more
doaj   +1 more source

Partíal amendments to the Restauro theory (II) Value & values.

open access: yesLoggia, Arquitectura & Restauración, 1998
The architect Alfonso Jiménez presents the second part of the article published in the 4th edition of LOGGIA . Here he expands his opinions on the Restauro theory with reflections about industrial reproduction of artworks, the methodology used in ...
Alfonso Jiménez
doaj   +1 more source

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