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EN
This article aims to verify the hypothesis that two Polish opinion-forming weeklies in their publications concerning the dispute over the public service media in Poland used different conceptual frameworks. Articles of two weeklies, Polityka and Do Rzeczy, published within the first half of 2016 were analysed. In this regard the hypothesis was refuted. Both weeklies applied very similar, but not identical frameworks.
EN
Empirical research has confirmed that a positive relationship exists between the implementation of innovation activities and the future performance of organizations. Firms utilize resources and capabilities to develop innovations in the form of new products, services or processes. Some firms prove to be better at reproducing innovation success than others, and the capacity to do so is referred to as innovation capability. However, the term innovation capability is ambiguously treated in extant literature. There are several different definitions of the concept and the distinction between innovation capabilities and other types of capabilities, such as dynamic capabilities, is neither explicitly stated, nor is the relationship between the concept and other resource- and capability-based concepts within strategy theory established. Although innovation is increasingly identified as crucial for a firm’s sustainable competitiveness in contemporary volatile and complex markets, the strategy-innovation link is underdeveloped in extant research. To overcome this challenge this paper raises the following research question: What type of innovation capabilities are required to innovate successfully? Due to the status of the extant research, we chose a conceptual research design to answer our research question and the paper contributes with a conceptual framework to discuss what innovation capabilities firms need to reproduce innovation success. Based on careful examination of current literature on innovation capability specifically, and the strategy-innovation link in general, we suggest that innovation capability must be viewed along two dimensions – innovation novelty and market characteristics. This framework enables the identification of four different contexts for innovation capabilities in a two-by-two matrix. We discuss the types of innovation capabilities necessary within the four different contexts. This novel framework contributes to the understanding of the strategy-innovation link as well as clarifies the conceptual understanding of capabilities within the strategy literature and establishes the relationship between these structures and innovation management theory.
EN
The term ‘innovation capability’ has been used recurrently in the innovation literature, but there is still considerable divergence about its meaning and implication to organizations. A consensus exists that, to innovate, organizations must possess innovation capability, and that the ownership of this feature is not a binary process, but rather an evolutionary level process. This evolutionary logic is analogous to the basic structure of organizational maturity models. However, the literature integrating innovation capability into a maturity perspective is still limited. Considering these premises, from a broad bibliographical research, this article presents a framework of reference to represent the entire theoretical domain of innovation capability. Its purpose is to classify the main types of models about this construct available in the reference literature. It is organized at increasing levels of complexity, so that each level creates the conceptual conditions for the construction of more comprehensive models. Similar to the main use cases for maturity models, there are three basic levels for the framework: descriptive; comparative; and, finally, prescriptive models of innovation capability. Considering this cumulative framework, the authors argue that, to be fully understood, innovation capability should be studied using the perspective of maturity models.
EN
Th is paper aims to develop a conceptual framework for the evaluation of other-projected1 environmental image in an international context. It is based on a case study of an Australian projection of China’s environmental image. By conducting inductive framing analysis and inductive content analysis, the research analyses 315 articles from two of the most important broadsheets in Australia — Th e Australian and Th e Sydney Morning Herald,2 from the year 2000 to 2011, and focuses on three special events. Th e fi ndings reveal four generic frames — environmental problems, environmental governance, global role, and international cooperation and other issue-specifi c frames. Th e research is a fi rst try at conceptualizing a framework for other-projected environmental image.
EN
In recent years, in response to the increasing unaffordability of housing, many European countries have seen a renewed interest in forms of housing that emphasise elements of cooperation, self-organisation, and sharing (of space, organisation, or ownership between households). In the Czech Republic, we recently identified the first efforts of some municipalities and smaller groups of citizens to transpose this ‘housing innovation’ into the Czech context, which until now has predominantly favoured individual owner- occupied housing. Considering that these emerging forms of housing in the Czech Republic have yet to be conceptualised in theory, the goal of our article is to initiate a debate on a more precise conceptual understanding. To this end, we propose an overarching definition of participatory housing, which we present using three defining principles and five dimensions of participation. Reflecting on existing Western European conceptualisations and a historical contextualisation of (related forms of) housing in the territory of what is today the Czech Republic, we discuss the specific dimensions of the concept of participatory housing, the conditions of its existence, and what makes it distinct from other forms of housing.
EN
The process of higher education modernization gives rise to a great deal of risks the higher education institutions face. This risk management policy forms part of the internal control and corporate governance arrangements of the UK universities which try to follow and adopt best practice in the identification, evaluation and control of risks to ensure that, as far as is reasonably practical, risks are eliminated or reduced to an acceptable level.Despite the fact that risks exist in the higher education system and can never be eliminated, administration and staff of the Ukrainian universities are unaware of the nature of risk and the types of risks associated with their area of work. Although many studies have attempted to explore the risk management implementation in higher education, there is a sparse conceptual framework in this sphere. The author of this article focuses on the framework of categories and concepts, associated with the coverage of the issues of therisk management implementation in higher education institutionson the basis of such theoretical methods as a method of terminological analysis, comparison, synthesis, generalization. The comparative analysis of suchkey definitions as «risk», «risk management», «risk profile», «risk owner»is madeon the basis of native and foreign scientific sources, definition and specialized dictionaries, the UK regulatory documents in the risk management sphere. It has been revealed that the Higher Education Funding Council for England (HEFCE) defines risk as «the threat or possibility that an action or event will adversely or beneficiallyaffect an organization’s ability to achieve its objectives». Risk management is characterized by it as «a process which can provide assurance that damaging things will not happen or are less likely tohappen; that beneficial things will be or are more likely to be achieved». The author has proposed her own definition of risk managementin higher education which is as follows: it is a structured and coherent approach that combines strategy, processes, people, technologies and skills to identify, assess and control the uncertainties which may impact the university’s ability to achieve its objectives and missiontoprovideeducationalservices.An attempt to clarify the common terminology of pedagogical riskology that will enhance the level of knowledge of staff and administration of higher education institutions is made. The further research should focus on the analysis of the leading concepts of risk management in the Ukrainian and foreign theory of education.
EN
In the article, I propose a thesis that pragmatism offers a way out of the performative conflict inherent in the quest for the laws of change in conceptual frameworks, i.e. the conflict between the explicit notion of change and the implicit notion of continuity. To this end, I interpret two main theses of pragmatism-the strict relationship between theory and action and between language and conditions of its use-in the light of the sensorimotor conception of experience. This conception-introduced by Jean Piaget and now advanced within cognitive neuroscience-imposes certain constraints on the way in which both theses might be construed, thus eliminating all one-sided versions of pragmatism. The conflict between continuity and change might be overcome in that it is not an object construed as an item of a certain kind, but a pattern of action is what constitutes the proper reference of thoughts and concepts. The change in the pattern or scheme of action is a resultant upon a series of adaptations subordinated to the mechanism of executive control, which encompasses the ability of planning and reflecting upon the incomes of one’s own and others’ actions.
PL
W artykule wykazuję, że pragmatyzm jest w stanie rozstrzygnąć performatywny konflikt tkwiący w problemie zmiany schematu pojęciowego, czyli konflikt między pojęciem zmiany a pojęciem ciągłości. W tym celu dwie naczelne tezy pragmatystyczne – tezę o ścisłym związku pomiędzy teorią i praktyką oraz tezę o związku między językiem i warunkami jego użycia – interpretuję w świetle sensomotorycznej koncepcji doświadczenia. Koncepcja sensomotoryczna – opracowana pierwotnie przez Jeana Piageta, a obecnie rozwijana w neuronaukach kognitywnych – nakłada określone ograniczenia na możliwe sposoby intepretacji obu tez, eliminując tym samym wszystkie jednostronne wersje pragmatyzmu. Wspomiany konflikt między pojęciem zmiany i ciągłości zostaje przezwyciężony na mocy założenia, że to nie indywidualny przedmiot, ale wzorzec działania stanowi odniesienie myśli oraz pojęcia. Zmiana wzorca czy schematu działania jest z kolei rezultatem serii adaptacji podporządkowanych mechanizmowi tak zwanej kontroli wykonawczej, obejmującej zdolność planowania i refleksyjnego odnoszenia się do własnych i cudzych działań.
EN
The purpose of the article is to present the results of studies due to the training process of specialists in cybersecurity in the United States. The article substantiates the conceptual bases for the training of specialists incybersecurity and characterizes the legal principles relating to disciplines and specialties for which the United States have lead preparation and upgraded the skills of cybersecurity experts.Key terms have been described, identified and their interpretation with the objective of a concrete definition and specification of their essential values are presented. The conducted research of American experience of professional training in the field of cybersecurity bachelor’s degree will enable to determine the possibilities of its progressive ideas implementation into higher education of Ukraine. In particular: improvement of industry standards for cybersecurity bachelor’s degree; providing the information support of Internet resources; development and improvement of the content of curriculum and educational programs for training bachelors of cybersecurity; improvement of the educational and methodological implementation; advanced study of foreign experience. The successful implementation of reasonable opportunities will promote professional training of national experts in the field of cybersecurity, accelerate the process of reforming of the national higher education system, convergence of the international educational standards, and ensure its competitiveness in today’s job market. The successful implementation of reasonable opportunities will promote professional training of the national experts in the field of cybersecurity, accelerate the process of reform of the national higher education system, convergence of the international educational standards, and ensure its competitiveness in today’s job market. The practical significance of the research is to form an idea of the conceptual bases and terminology of the curriculum for training specialists in cybersecurity, which are the subject of our further research.
EN
This paper focuses on analysis of relation between pedagogical and epistemological ideas of John Dewey. Our considerations are divided into four sections. (1) We reconstruct Dewey’s conception of culture as a body of normative and regulative common sense beliefs determining human conduct and language use. (2) Further, we compare common sense based inquiry and its scientific mode with regard to their respective conceptual frameworks in order to show that “theoretical-scientific” perspective provides more comprehensive insight into the relations constituting problem situations. (3) We identify informal education with socialization processes and argue that educational process relies on constant reflection on cultural habits. (4) We conclude that competences of using theoretical conceptual frameworks and conducting scientific inquiry play crucial role in Dewey’s educational ideology of progressivism since they provide basic tools for critical reconsideration and revision of common sense beliefs.
EN
The paper attempts to analyze the epistemological background (conceptual frameworks) to significant contemporary Polish verse theories, and to show their impact on the characterization of the oldest (medieval) Polish poetry. The author holds the opinion that Polish medieval verse is difficult to define, because there are only a few original sources available and we are far removed from the epoch in which they were created; thus this is a conceptual construct resulting not so much from the interpretation of the texts as from pre-interpretative research assumptions (open and hidden) that determine the cognitive judgments of the theoreticians.
EN
The keynote topic of this paper encompasses the process of financial reporting seen as a research process in the sense of social sciences methodology, from the perspective of the systems approach. Attention is focused on the cognitive aspect of conceptual frameworks for financial reporting. The paper aims to examine whether a conceptual framework can be a theory for financial reporting. The research method is based on a foundational approach under the qualitative research method, encompassing descriptive and analytic approaches. There are two basic hypotheses: (a) a conceptual framework for financial reporting represents the systemic aspect of an economic entity and its social component, and (b) the conceptaul framework for financial reporting defines an irreplaycable way of doing this, indicating that a unit of the medium of exchange (money) must be used for measurement purposes, as an adequate flow of the meduium of exchange is essential to maintain openess of the system, and the usefulness of the representation for shaping that openness depends on the use of that particular unit of measurement. The aim has been successfully performed, and both hypotheses have been positively verified. This gives a new perspective on financial reporting and its conceptual framework, in scientific, social and economic terms.
PL
Zasadniczym tematem artykułu jest proces sprawozdawczości finansowej, ujmowany z perspektywy podejścia systemów jako proces badawczy w sensie metodologii nauk społecznych. Koncentracja następuje na kognitywnym aspekcie ram konceptualnych sprawozdawczości finansowej. W artykule odkrywa się naukowy aspekt ram konceptualnych sprawozdawczości finansowej oraz określa ich głęboką rolę w systemach działania społecznego, realizujących procesy poznawcze i regulacyjne. Z poznawczego punktu widzenia autor artykułu zmierza do zbadania, czy ramy konceptualne mogą być teorią sprawozdawczości finansowej. Przyjęta metoda bazuje na podejściu fundamentalnym w ramach badań jakościowych, obejmując podejścia deskryptywne i analityczne. Sformułowano dwie hipotezy bazowe: (a) ramy konceptualne sprawozdawczości finansowej służą odwzorowaniu systemowego aspektu podmiotu gospo-darującego oraz jego składnika społecznego, oraz (b) ramy konceptualne sprawozdawczości finansowej określają niezastępowalny sposób tegoż odwzorowania, wskazując, że dla celów pomiaru musi być użyta jednostka medium wymiany (pieniądz), jako że adekwatny przepływ medium wymiany (pieniądza) jest nieodzowny dla utrzymania otwartości systemu, zaś użyteczność odwzorowania dla kształtowania tej otwartości warunkowana jest zastosowaniem tej właśnie jednostki miary. Zamierzony cel został pomyślnie zrealizowany i obydwie hipotezy pozytywnie zweryfikowane. Daje to nową perspektywę spojrzenia na sprawozdawczość finansową i jej ramy konceptualne, zarówno w aspekcie naukowym, jak i społecznym oraz ekonomicznym.
PL
W artykule omówiono rolę "Koncepcyjnej podstawy sprawozdawczości finansowej podmiotów sektora publicznego" w związku z reformą systemu rachunkowości i sprawozdawczości w sektorze publicznym Ukrainy na podstawie harmonizacji z międzynarodowymi standardami rachunkowości. Została przedstawiona ogólna chronologia rozwoju ram koncepcyjnych i jego krótka treść. Została również przeprowadzona analiza celu Koncepcyjnej podstawy dla celów ogólnego sprawozdania finansowego. Konkluzje dotyczą potrzeby opracowania krajowych podstaw koncepcyjnych.
EN
The article discusses the role of the "Conceptual framework for general purpose financial reporting of public sector entities" in connection with the reform of the accounting and reporting system in the public sector of Ukraine on the basis of harmonization with International Accounting Standards. The chronology of the development of the Conceptual Framework and its brief content are generalized. An analysis of the purpose of the Conceptual Framework for General Purpose Financial Statements was conducted. Conclusions on the need to develop a national conceptual framework are made.
RU
В статье рассмотрена роль «Концептуальной основы финансовой отчетности общего назначения субъектов государственного сектора» в связи с реформированием системы учета и отчетности в государственном секторе Украины на основе гармонизации с Международными стандартами бухгалтерского учета. Обобщены хронология разработки Концептуальной основы и ее краткое содержание. Проведён анализ предназначения Концептуальной основы финансовой отчетности общего назначения. Сделаны выводы о необходимости разработки национальной Концептуальной основы.
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