AARN: Europe (Topic)最新文献

{"title":"Kreowanie Obrazu Przedsiębiorstw W Polskiej Rachunkowości (Creative Accounting in Poland)","authors":"Joanna M. Wyrobek, Z. Stańczyk","doi":"10.2139/ssrn.2290587","DOIUrl":"https://doi.org/10.2139/ssrn.2290587","url":null,"abstract":"Celem publikacji jest przedstawienie aktualnych metod kreatywnej rachunkowości stosowanych obecnie (rok 2013) w Polsce. The purpose of the paper is to present creative accounting techniques that are currently (year 2013) used in Poland.","PeriodicalId":236925,"journal":{"name":"AARN: Europe (Topic)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128418973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Activating Benefit in Material Need Recipients in the Slovak Republic","authors":"Nicola Düll, Lucia Mýtna Kureková","doi":"10.2139/SSRN.2405811","DOIUrl":"https://doi.org/10.2139/SSRN.2405811","url":null,"abstract":"This report assesses the strengths and weaknesses of the implementation arrangements of the social assistance system and activation measures in the Slovak Republic. In 2011 the Slovak Republic initiated a reform of the non-contributory social benefits system, in particular the Benefit in Material Need (BMN) to strengthen the incentives for work and foster larger activation of BMN recipients with work capacity. Such reforms, if implemented, would bring about additional demand for activation opportunities. This report reviews delivery models and implementing practices for the BMN recipients, identifies inter- and intra-institutional coordination arrangements and assesses targeting and efficiency of currently available activation measures, with special focus on the treatment of BMN recipients with work capacity. The implementation arrangements are benchmarked against best practice from other OECD countries.","PeriodicalId":236925,"journal":{"name":"AARN: Europe (Topic)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128226638","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Concept 'Historical Consciousness' in the German Spiritual Culture of the XIX Century","authors":"A. Linchenko","doi":"10.2139/ssrn.2554998","DOIUrl":"https://doi.org/10.2139/ssrn.2554998","url":null,"abstract":"The study is devoted to the analysis of the semantic contexts of use of the concept \"historical consciousness\" in the German spiritual culture of the XIX century. Transformation of the meaning of the concept \"historical consciousness\" can be understood as a change in the role of time in the modes of its content. Substantiates the idea of two semantic contexts, the concept \"historical consciousness\" in the context of the transformation of German identity and philosophical culture of Germany. The first is related to the semantic context of Christian theology, and the second with the philosophy of life, phenomenology and hermeneutics.","PeriodicalId":236925,"journal":{"name":"AARN: Europe (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115767742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evolution of the School Failure Risk During the 2000 Decade in Spain: Analysis of PISA Results with a Two-Level Logistic Model","authors":"Juan Manuel Guío, Álvaro Choi","doi":"10.2139/ssrn.2341071","DOIUrl":"https://doi.org/10.2139/ssrn.2341071","url":null,"abstract":"School failure has been one of the principal problems of the Spanish educational system during recent decades. This paper offers a perspective of the evolution of the factors that have had a significant influence over the risk of school failure considering personal, household and school characteristics through multilevel logistic regression analyses of PISA 2000, 2003, 2006 and 2009 microdata.","PeriodicalId":236925,"journal":{"name":"AARN: Europe (Topic)","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115673862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sviluppo Socio-economico Della Sardegna: Federalismo, Libertà Repubblicana e Reddito Minimo Garantito (Socio-Economic Development of Sardinia: Federalism, Republican Freedom and Guaranteed Minimum Income)","authors":"L. Mundula, Lorenzo Bona","doi":"10.4458/4526-06","DOIUrl":"https://doi.org/10.4458/4526-06","url":null,"abstract":"Il problema del mancato e/o insoddisfacente sviluppo del Meridione d’Italia ricorre con insistenza e da varie angolature nel dibattito politico e scientifico. I contributi spaziano dall’analisi delle cause determinanti l’inefficacia dell’azione politica nel promuovere un migliore sentiero di sviluppo, alla proposizione di formule capaci di correggere tale situazione e determinare cosi percorsi di convergenza interregionale o di catching-up. In questo quadro la Sardegna si presta ad essere studiata quale utile “laboratorio” per analizzare le principali dinamiche e variabili istituzionali alla base del dualismo nord-sud che caratterizza l’economia italiana, nonche ad approfondire e vagliare nuovi approcci e soluzioni al problema degli squilibri interregionali. L’articolo, muovendo da questo assunto analizza i motivi di fondo sottostanti al deludente sviluppo socio-economico promosso nell’isola e suggerisce possibili sentieri di riforma delle istituzioni politiche e nuove misure economiche di intervento con particolare riferimento alla necessita di una riattualizzazione dei principi federalisti e dell’idea del reddito minimo garantito.The problem of the failure and/or unsatisfactory development of Southern Italy recurs insistently and from various point of view in the political and scientific debate. The contributions range from the analysis of the determinants of political ineffectiveness in promoting a better development path, to the proposition of formulas capable of correcting this situation and thereby establish paths of interregional convergence or catching-up. In this framework, is useful to studying Sardinia as a \"laboratory\" to examine the main institutional trends and variables at the base of the north-south dualism that characterizes the Italian economy, as well as to deepen and explore new approaches and solutions to the problem of interregional imbalances. The paper, moving from this assumption analyze the causes underlying the disappointing socio-economic development promoted in Sardinia. Moreover suggests possible reforming paths of political institutions and new economic measures of intervention with particular reference to the need for a re-enactment of the federalist principles and the idea of the guaranteed minimum income.","PeriodicalId":236925,"journal":{"name":"AARN: Europe (Topic)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125293329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Utilizing FDI to Build Peace in Post-Conflict Countries: A Case Study of Croatia","authors":"Z. Zimny","doi":"10.2139/SSRN.2435669","DOIUrl":"https://doi.org/10.2139/SSRN.2435669","url":null,"abstract":"Countries in conflict are not a favourite place for foreign investors to undertake FDI projects. When the conflict ends, uncertainty remains, especially among foreign investors, who are in a worse position than domestic investors to assess developments in a post-conflict country, and in particular, the chances of the definite resolution of post-conflict issues. Croatia is not an exception to these general rules. In addition, it is located in a region where foreign investors had plenty of other FDI opportunities in transition countries with economic characteristics similar to those of Croatia, but implementing transition in peaceful conditions. But still Croatia has been able to attract some FDI during the conflict years of 1991-1995, increasing it significantly after the conflict ended during 1996-2000 (in spite of unresolved post-conflict issues resulting in its partial international isolation). FDI further increased after Croatia showed readiness to address post-conflict issues and was embraced by international community and, in particular, by the EU, launching the EU entry negotiations at the beginning of the 21st century. The paper examines FDI performance of Croatia in terms of the quantity of FDI, its effects for the economy and best practices in FDI policy making in the Croatian context.","PeriodicalId":236925,"journal":{"name":"AARN: Europe (Topic)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132721391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Beyond Profit-Motivated Exchange: Some Lessons from the Study of Paid Informal Work","authors":"Colin Williams, J. Windebank","doi":"10.2139/ssrn.2289931","DOIUrl":"https://doi.org/10.2139/ssrn.2289931","url":null,"abstract":"The aim of this paper is to evaluate critically whether under a market system, monetary exchange is always and everywhere based on profit-seeking behavior. To do this, the paper examines paid informal work, a form of work conventionally conceptualized as low paid employment heavily imbued with profit motivations on the part of both the consumer and supplier. Using in-depth interviews with 400 households in UK lower-income urban neighborhoods, however, this paper shows that most paid informal exchange is seldom undertaken by either purchasers or suppliers to achieve maximum money gains. Instead, it is mostly conducted for and by close social relations for reasons associated with redistribution and sociality. In line with recent developments in the new economic geography, therefore, this paper points not only to the social-embeddedness of paid informal exchange but also how, at least in these lower-income neighborhoods, the increasing penetration of monetary exchange has not marched hand-in-hand with market relations. In this extensive and growing sphere of monetary exchange, the profit-motive is largely absent. Consequently, rather than construing paid informal work as the ultimate manifestation of unbridled profit-motivated capitalism, this paper instead shows such work to be a large resistant space within contemporary capitalism where monetary exchange is embedded in alternative social relations, motivations and pricing mechanisms.","PeriodicalId":236925,"journal":{"name":"AARN: Europe (Topic)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131702014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}