Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help
Authors help
Years help

Results found: 33

first rewind previous Page / 2 next fast forward last

Search results

Search:
in the keywords:  VALUE
help Sort By:

help Limit search:
first rewind previous Page / 2 next fast forward last
EN
HR practices, organizations, and professionals must be transformed to succeed; the heart of this transformation is that HR must add value; value is defined by the receiver more than the giver and comes as HR responds to a new set of criteria and demands
Zarządzanie i Finanse
|
2012
|
vol. 4
|
issue 1
237-250
EN
The study focuses on the presentation of more significant trends in the worldwide discussion on the role of supervisory boards (boards of directors) in the process of improving corporate efficiency and preventing crises in corporations. In the first part of the study the
3
Content available remote

Siła marki a wyniki finansowe banków

80%
Zarządzanie i Finanse
|
2012
|
vol. 4
|
issue 2
353-364
EN
Brand is assumed to be a source of future cash flows for the company. As such, the brand strength should manifest itself in the financial results of a company. The purpose of this article is to analyse the link between brand equity and company’s financial performance from a management and shareholder perspectives. The research is designed as a quantitative study and is based on the corellation analysis of financial performance of 11 polish listed banks collated with brand strength measures obtained from consumer evaluation research for the period 2006-2010. The conducted analysis indicates that there is a statistically significant correlation between brand strength and majority of firm performance measures. Also statistically significant correlation was identified be-tween brand strength and Price/Book Value measure. However no significant relations were found between brand strength and Total Shareholder Return measure.
EN
The ways of being and understanding of culture, memory and remembering are changeable, as are their mutual references. Culture can be an object of remembering as well as a remembering subject. It can be understood as a resource or as a process. If we understand culture as a remembered (“commemorated”) resource, a question arises what objects fill it. The objects are value-focused wholes composed of things, places, figures and events. If we understand culture as the process of remembering, we can distinguish activities that sustain (make manifest) remembering and produce (activate) remembering. The article ends with some remarks on “ruminating” understood as professional or amateur broadening of the knowledge of the past as well as education and promotion of this knowledge. Ruminating is treated here as an internal cultural process.
Zagadnienia Naukoznawstwa
|
2008
|
vol. 44
|
issue 3-4
239-268
EN
The author aims to focus attention of medical, philosophical, and science of science milieus in Poland to the problem of defining the 'disease'. In the second half of the 20th century, the notion of disease has been largely discussed in monographs, joint publications and articles, particularly by English-speaking authors. This discussion has not been yet acceptably transferred onto the domestic ground. The analysis of many contemporary health and disease concepts proves the existence of three intertwined theoretical plains: first, concerning the examination of the notion of disease and its relation to the sphere of values; second, concerning the status of scientific fact and third, concerning anthropology. The article ponders upon the concepts revolving around the first of the aforementioned theoretical plains, i.e. descriptive and normative theories of disease. The review of selected problems of the contemporary philosophy of medicine serves as a stimulus for concluding the article with the author's own astheneological concept of disease.
EN
Following the lead of Thomas Aquinas and taking phenomenological analyses as his starting point the author undertakes to analyze conscience as a specific form of cognition, a source of knowledge about something. He contends that conscience is an axiological awareness that one's own or somebody else's action is recognized and placed within his/her own internal cognitive horizon. This recognition consists in making use of the first norm of action (synderesis) and by observing other principles of moral knowledge that are honored by the conscionable man for whatever reasons. Recognition of an action by conscience proceeds only vaguely when the subject initially realizes no more than he/she or somebody else has done something. Subsequently the character of the action becomes clearer when the 'beam of intention' attaches to it. In this phase the action is identified as either good or bad, and it elicits a response from the evaluating subject. Thus conscience assesses an action adequately if the action is honestly recognized in its complete structure, if it is placed in the horizon of unabridged moral knowledge of the evaluating subject who holds this knowledge as valid and retains it enduringly.
EN
In a blinded, randomized Ultimatum game we study the decision rates using two different reward systems. We discuss the individual value perception and explain why we decided to test a non-monetary reward against the standard low stake monetary reward. We demonstrate that the value systems based on two different, inconvertible currencies lead to different decision rates in the same population. We provide the details of our single blind randomized protocol and discuss other protocol modifications designed to demonstrate the variability of the offer and/or response rates in the Ultimatum games. We provide our concept of rational, non-rational and irrational components contributing to the decision making process in different accord depending on the individual perception of the reward value and confront our experimental findings with the key assumptions provided by other authors.
EN
The contribution deals with the value as a topic in the social sciences discourse.The authoress concentrates on a group of questions concerning the transformation of values as a result of modernisation, the on-going globalisation and, in the Slovak context, a post-communist transformation. She mentions the place given to the research into values by Slovak ethnography and stresses that despite the fact that there are only few earlier research studies concerning the issue of values, some of them have delivered large numbers of precious facts enabling to draw a picture of cultural standards based on the ideas, phenomena, objects, etc. Thus, these earlier ethnographic works might serve as a 'starting point' for the development of the topic - the process of constituting values in the pre-modern pre-industrial world of the Slovak countryside. Although the 'pre-capitalist world' of Slovak small towns and villages was slowly dying away at the turn of the 19th and 20th centuries (at certain places only in the first half of the 20th century), it was still an omni-present principle of the Slovak micro-cosmos. Concentrating on a corpus of empirical data of the village of Cicmany it was also possible to draw a picture of the village and its inhabitants, and then seek to interpret what values they had, how these values related to how they could satisfy their material and partially also non-material spiritual needs, or whether the local people had their own concept of what was desirable in their social environment. Obviously the approaches to the assessment of their own values reflected the features of a pre-modern society, others changed during capitalist, socialist and post-socialist processes of modernisation. The authoress has highlighted cultural aspects of pre-modernity, which still had a great influence on the everyday life of the village of Cicmany at the turn of the 19th and 20th centuries. In his everyday life, a villager of the pre-modern world, preoccupied by his worries about getting his everyday living, had much respect for standards, conventions and authorities. He firmly stuck to an idea that the division line between the good and the evil was predetermined. He judged events and actions according to whether they complied with what the usual state of affairs should be. Any deviation from the accepted norm caused dissatisfaction, criticism, or was taken as an offence against morality. In this context, an easier way to being knowledgeable of traditionalist pre-modern world values leads through an identification of negative attitudes rather than positive ones. They seem to be more clearly expressed in a disapproval of certain events, phenomena, actions, and objects which do not compare with habits and expectations than in an approval of them.
EN
This article is intended to using of Six Sigma methodology. A break trough strategy to significantly improve customer satisfaction and shareholder value by reducing variability in every aspects of business. It enhances the ability to delivery customer satisfaction and cost improvement results faster - within months from the start, and sustains the rate of improvement on-going. One of the most powerful ways to improve business performance is combining business process management (BPM) strategies with Six Sigma strategies. BPM strategies emphasize process improvements and automation to drive performance, while Six Sigma uses statistical analysis to drive quality improvements. The two strategies are not mutually exclusive, however, and some savvy companies have discovered that combining BPM and Six Sigma can create dramatic results. Six Sigma methodology teaches and deploys hard skills and business practices emphasizing.
EN
Every organization is seeking ways to build the appropriate space of the work for their employees. In present days of fast outside and internal changes, the foundation of community of the value becoming the answer. Organizational values not have to perfectly fit individual one, but must cause, that employees can identify themselves with them and use it in critical situations. This article contains deliberations on the classification on values, the links between organizational values and individual one, and their importance in functioning of organizations. The paper consist the empirical illustration of the enterprise that conducted
11
80%
|
2012
|
vol. 57
|
issue 3(344)
108-119
EN
The article is concerned with the issue of eligibility of the value added tax, namely a possibility to have the VAT, paid by beneficiaries of the measures co-financed from the Programme for the Development of Rural Areas for 2007–2013, returned from the European Funds. The measures in question are those where the self-government of a region performs the tasks of the managing authority (as an implementing authority). Once VAT is excluded from eligible expenditures, the share of beneficiaries’ own funds increases significantly. The author discusses doubts concerning the eligibility of the tax paid by state authority bodies, especially self-governments, presenting various interpretations in the field. He also focuses on eligibility of the value added tax incurred by those entities that are exempt from this tax, which in his opinion is incorrect.
EN
A fundamental assumption of a personalistic concept of bioethics is respecting a person as a goal of an action, not a mean to achieve it. This concept comes down to a truth that value and dignity of a person is the basis of every ethical obligations towards a human being. Such understanding of dignity leads to concrete obligations, such as respecting the autonomy of human existence and the value of life, an obligation to act ‘within the i eld of responsibility’, respecting the good of concrete persons and human society. Such a personalistic norm is particularly meaningful for all actions relating to man’s health and life. The problem signalled in the title of the article has been discussed with particular regard to two issues 1) a personalistic norm as an axiologicalexistential determiner of bioethics, 2) personalistic demands/requirements concerning human health and life.
EN
This paper outlines Jesse Prinz's theory that emotions represent values by registering bodily changes, discusses two objections, and concludes that Prinz's theory stands in need of modification: while emotions do represent values, they do not do so in the first place by registering bodily changes, but by processing information about how things we care about fare in the world. The function of bodily changes is primarily to motivate and prepare us for action.
EN
At first the paper shortly characterizes basic classes of portfolio insurance strategies that provide the investor an ability to limit downside risk while allowing some participation in upside markets. Then some extensions of discrete Constant Part Portfolio Insurance (CPPI) methods that introduce risk budget, a stop loss rule, locking of the guaranteed value, the asset management fee and risk measures in the multiplier are presented and illustrated. Finally the paper presents a modification of CPPI method for pension funds with moving investment horizons. As the result user procedures in Excel environment that automatize the process of guaranteed strategies construction were developed.
EN
The article shows the need to assess a capital structure in a discount rate within income business valuation consistently with the financial plan and the final business value. It analyses mistakes resulting from simplified estimates of a capital structure. The article also points out importance of a choice of the appropriate reagent function for equity cost calculation according to a firm’s leverage and it presents proposals for modification of the leveraged beta function and for analytical calculation of equity cost that provide the same firm’s value as the direct recalculation of equity cost by the iterative method.
EN
The author polemizes with some authors' thinking the source of evil is or in God omnipotence and in God omniscience, or that evil is feature of cosmic order. To his mind man is the only creator of values, i.e. only man is able to estimate which human behaviour is good and which is bad one.
EN
The article deals with the problems and transformation prospects for real property tax methodology and procedures in Ukraine based on the international experience in municipal taxation and needs of the national economy. Critical analysis of the government changes in real property tax collection and administration procedure in the process of budget decentralization in Ukraine has been performed. Special attention is paid to the analysis of the causes of low fiscal and regulatory efficiency of the above mentioned tax in Ukraine; as well as key areas of the process of real property tax reform to increase the local community fiscal capacity have been defined. The need for change of an area-based property tax to a property tax based on the assessed value has been justified; as well as differentiated real property tax depending on its market value, based on the relevant experience of the developed countries, has been proposed.
EN
The Editor-in-Chief of Tarsadalomkutatas starts the debate from one of the main topics of his research oeuvre, from modernisation as a 'dress rehearsal' of the scale of pilot study for the Delphi volume of discussions under preparation and to be edited by Kalman Kulcsar and the present author. The first response to the paper is the present one, reversing the perspective of Professor Kulcsar's paper which is progressing in the history of concepts, and the author starts from the fact of the present global crisis and goes back in quest of elements that contain crisis potential right from the outset and can be grasped in the set of values of modernisation. Listing the relevant theses of several authors he presents evidence that besides the undoubtedly evolutionary achievements of modernisation some problematic factors as parasitic side-effects have been maturing in the value control of the process. Based on Hellemans he presents that in the face of the initial resistance of the institution of traditionally conservative values (such as the Roman Catholic Church) some basic values of modernisation would continue to show the direction, while he stresses of the discussion of modernisation between Daniel Bell and Habermas of the '70s that the forecast of disintegration implied in 'consume hedonism' condemned by Bell proved to be more realistic than the perspective of he 'project of modernisation' defended by Habermas. The current statements of the two authors already support this. In harmony with Bell's line Hofstede makes the fundamentally short-term orientation of the American set of values for the global crisis, contrasting it to the Chinese par excellence long-term one. Wallerstein's theory of centre and periphery also originates the present crisis from old contradictions, among others from the schizophrenic situation of the periphery which can only expect to enjoy the advantages of getting organically included in world economy only at the cost of the rapid amortisation of its human capital. The human capital model of Schulz may be linked to this, while it directs attention to the trend threatening survival in Hungary in view of domestic male mortality. It is at this point that the author paper joins the conclusions of Professor Kulcsar's opening paper namely that the modernisation of the globalised world liveable by us as well is the adaptation of the society by its own conditions, together with the continuous improvement of those conditions. Thus following the warning of Domokos Kosary we may avoid the present variant of dual mistake committed in the 20th century: namely disregarding the current space of mobility in global politics, and self-exposure to the 'favours' of great powers as well as of multinationals.
19
Content available remote

NAČO JE DIVADLO V CHUDORĽAVOM ČASE?

70%
EN
The present paper, referring to Hölderlin’s verse “What is a poet for in a destitute time?”, raises a question about the position, role and possibilities of theatre in the current “destitute time,” i.e. at the time of the current crisis of values. The author situates the beginning of the crisis of values into the period of modern art and brings it in relation to Nietzsche’s thesis about God’s death and call for a general review of values. Modernist philosophy and aesthetics questioned the possibility of evaluation, which contributed to a relativization of values as such, as well as the act of evaluating. On the other hand, modernist art tended to present its program as relevant and valuable to all movements, which brought it into contradiction with philosophy and aesthetics. The paper points out that today’s sense of crisis of values is not derived from the program of modernism, but it probably dates back to the beginnings of postmodernism – both in philosophy and art. The questioning of several principles that the philosophical program of modernism was based on also led to the questioning of creation, reception, interpretation and evaluation in art. In the conclusion, which analyses the program statements of postmodernism in Western culture, the author makes a claim that today’s boundless pluralism has contributed to a broad relativization of artistic values. Overcoming the postmodernist program may involve returning to certain values; however, this does not have to mean returning to the comfort of “lost paradise”, which would offer an answer to Nietzsche’s provoking question: “Do we actually know what is up and down there?”
EN
The article analyses the terms “value” and “explanation” as used in ethical studies, offers a critique of this usage and an alternative, pragmatically oriented semantics of ethical terms, based on the illocutionary act of judging. The term “value” is supposed to describe a super-predicate common to both ethical and aesthetical value judgments. However, the traditional over-reliance on the copulative predication and the idea that language describes reality lead to a one-sided view of ethical terms, and a construction of sentences like “The intentional torturing of little children is morally wrong”, whose pragmatic function, and consequently meaning, is very unclear. If, on the other hand, we take as our paradigm the act of judging (in the literal sense of a judge presiding over a case) we will be able to sketch a new, lighter ethics which, admittedly, falls short of the traditional demands placed on this discipline, but whose semantics is closer to the actual words used in expressing approval and disapproval.
first rewind previous Page / 2 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.