The author of the article analyzes the values and their names recorded in handwritten dedications from the special collections of university’s libraries. The analysis includes both the revealed valuation in individual segments of the structural pattern (concerning the addressee, object and author of dedication) as well as the name of values in the main dedication formula. The analysis of the collected material leads to the conclusion that the values are changing. Some value names pass away with culture, others show changing human needs, an individual’s emotional relation to the recipient or valorized objects.
The analysis of stories written by pupils from sixth and seventh grades proves that they evaluate the depicted world mainly by means of stylistic word formation devices, especially hypocoristic forms and epithets, most frequently of positive markedness. They are also willing to apply exclamations, e.g. łał! and colloquial words such as spoko and goœciu. Their application of phraseological expressions and the creation of metaphors does not seem to be very frequent. Metaphors serve mainly as means to describe abstract concepts, e.g. Rozkwitająca miłość przypomina wschód słońca (The thriving love resembles a sunrise). The analysis of the stories proves that pupils evaluate positively what brings them satisfaction, provides a feeling of safety and what is beautiful, which means that moral, aesthetic and hedonistic values are important to them. Negative valuation, in turn, concerns, first of all, what is related to pain, fear, violence, i.e. with vital and moral anti-values.
The internet business is one of the most dynamically developing sectors of the global economy. Internet companies attract ever higher investment despite elevated risk, therefore developing valuation methods adapted to their specificity is of growing importance. This article is an attempt at providing theoretical grounds for potential approaches used in the valuation of such companies. Some of the major difficulties arise from the following reasons: 1) in the early stages of development, internet companies, like many other start-up companies, generate losses or symbolic profits; 2) internet companies grow at a very fast rate (hundreds or thousands of percent p.a.); 3) the future of internet companies is very uncertain.The analysis of different valuation methods carried out in this article points to the conclusion that methods well grounded in theory, such as the Discounted Cash Flow and Real Options methods, have not lost any of their relevance in the "new economy". What is necessary however is to adopt a different approach to probability estimation and consider the internet companies' high flexibility in making business decisions when faced with dynamically changing market conditions. The article also addresses a crucial issue for the stock value of public internet companies - the investors' expectations and emotions.
This article is a language-stylistic analysis of an anonymous translation of the Latin polemical text entitled The Kind, or the Descendants of Martin Luther, the Fifth Evangelist and the Father, who Gave Life to Evangelists and their Christian Congregations, who Fight against the Church of God and against Each Other. The analysis has determined that the main organizing principle of the text is the use of parallelisms and oppositions of the kind “sons of Christianity” v. “sons of Satan”, true (faith) v. sectarian (denomination), unity v. diversity. The evaluative narrative and the way in which the particular fractions within the Lutheran church are depicted illustrate a case of a well-balanced polemical, whose main objective is to prove the inferiority of the Reformed denominations.
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This article is a language-stylistic analysis of an anonymous translation of the Latin polemical text entitled The Kind, or the Descendants of Martin Luther, the Fifth Evangelist and the Father, who Gave Life to Evangelists and their Christian Congregations, who Fight against the Church of God and against Each Other. The analysis has determined that the main organizing principle of the text is the use of parallelisms and oppositions of the kind “sons of Christianity” v. “sons of Satan”, true (faith) v. sectarian (denomination), unity v. diversity. The evaluative narrative and the way in which the particular fractions within the Lutheran church are depicted illustrate a case of a well-balanced polemical, whose main objective is to prove the inferiority of the Reformed denominations.
The aim of the present paper is the analysis of old nicknames which relate to the way in which our ancestors communicated. The subject of the analysis are proprial items, which were formed in order to indicate if the speakers were telling the truth, or whether they were gossiping, or saying too much, as well as items which evaluated a person because of articulatory features. The present paper is also an attempt to propose research into axiologically marked appelative anthroponyms within the methodology of cultural linguistics, complemented with biological contexts, especially research from the field of evolutionary psychology and biological anthropology.
The article views the structure of an organization’s intellectual human capital, which integrates both employees’ intellectual, professional and personal abilities to perform innovation activity and their results achieved in the process of this activity. The authors prove the role of intellectual human capital in improving an organization’s innovation activity. Basing on the cost, income, expert and psychological approaches, the article develops the intellectual capital monetary valuation model focused on an increase in the objectivity of measuring its value by means of the individual intellectual and performance report. The application of this model is aimed at activating the innovative development of social and economic entities by increasing the quality and efficiency of intellectual human capital
Multisided, digital platforms attract considerable attention in business and academic circles. Seven out of the ten most valuable companies in the world derive much of their value from multisided platforms. The problem of defining and measuring value remains a major challenge in management literature. In this paper I analyze the relationship between the sales (revenue) and market capitalization of companies with digital platform business models. Data was used from a sample of 19 companies that used platform business models in 2017. To assess the correlation, Pearson correlation coefficient was applied. The results indicate that there was a significant positive relationship between revenue and market capitalization in 2017. This suggests that revenue may be used as the main variable in the valuation of companies using platform business models. The results point to future research problems that may be addressed using casebased methodology.
The paper aims at assessment of the role of accounting variables in the valuation of banks. The study is based on the review of existing literature on the theoretical frameworks of bank valuation with a particular focus on their practical applicability, and the value relevance of accounting variables in the banking sector. The results of the research indicate that an idiosyncratic nature of banking activities and their recognition in accounting ledgers render the informational content of banks’ financial statements particularly useful for valuation purposes. The investigation allowed to identify a comprehensive set of key value drivers determined by the accounting variables available in banks’ financial reports, and to propose a conceptual model of their linkages to bank value under the major practically applied bank valuation techniques.
This text is an attempt at a more general look at twentieth‑century philosophical reflection on science conceived as persistent trials to eliminate the non‑eliminateable, i.e. valuations. In this article, I recall the most important concepts of knowledge developed in the twentieth‑century philosophy of science by exposing assumed axiology in, among other things: the Vienna Circle, Karl Raimund Popper’s falsificationism, the historical and social approach of Thomas S. Kuhn’s paradigm, and the concept of the ideals of knowledge by Stefan Amsterdamski. I argue that the axiology, and more broadly philosophy is an indelible component of each accepted concept of scientific knowledge. Each concept of knowledge assumes a form of its valuation
Sustainable urban development requires the education of professionals dealing with the built environment. Property valuers constitute one such important albeit neglected group of actors. When the aim is to comprehend value and valuation, the questions to ask include the following: What is the ideal definition of sustainable development in a valuation context? Is it about the diversity of value systems? Or is it about long-term thinking in terms of reinvesting the profits harvested? And what is the role of generating data on these factors? This paper reports some suggestions for answering these questions in a residential context.
Purpose: The purpose of this article is to present the findings of the author’s own studies on the influence of owner-occupied property valuation by historical cost on fixed assets value of entities at risk of bankruptcy. Methodology: As part of the implementation of the study, objective desk research was carried out. Empirical research was carried out on a group of 100 companies on which the courts had declared bankruptcy. The study sample constituted 14% of all bankruptcy cases in 2011 and was a significant representation of the national phenomenon. Findings: The findings indicated that historical cost values of owner-occupied properties in most cases are significantly lower that estimated fair value when business activities continuation is threatened. The historical cost valuation also does not provide useful information about the market value of property, plant and equipment of entities at risk of bankruptcy that do not possess real estate. Research limitations/implications: Information about market value of fixed assets of entities at risk of bankruptcy is essential in making the decision to begin bankruptcy roceedings and estimating the ability to repay debts to creditors. Originality/value: The results are a part of the author’s own study concerning assets valuation when business activities continuation is threatened. The results emphasize the role of fair value estimation of property, plant and equipment when an entity is at risk of bankruptcy.
The article refers to a model, proposed by Warnke and Spitzüller (2008), of the so-called multi-level linguistic discourse analysis (DIMEAN). The model, which in a way sums up the current developments in the thriving German discourse linguistics, combines discourse analysis on the level of intertextuality, transtextuality and discourse actors. The aim of the present article is to provide an outline of the basic assumptions of the model and to illustrate them, using a selected analysis as an example.
Under conditions of Polish business life the communes tend to transfer more and more often the operational management of water supply and sewage networks to companies specially created with that goal in mind. The company performing tasks which have a public utility character has on one hand an a-typical owner, i.e. the commune (the territorial self-government units such as communes should naturally act as non-profit oriented entities), but on the other hand it is a business entity, which should operate in a market environment, and its management team should make profit oriented; economically justified decisions. The paper is an attempt to indicate the ways of calculating the price, which may be applied by media supplying companies to appropriately set the sales value of water supply and sewage networks built by the “private” investor. Two methods are considered based on the method of discounting cash flows. In the second (last) paper from the series, the authors focus their attention on the method of rent capitalisation applied for calculating the sales price of the network offered for sale.
The analysis of the linguistic means of available texts of Russian writers of the rural mainstream by which carried out the valuation of women is in the mainstream of research on the language of the authors. Positive image of a woman is shaped primarily by afektonimy. The offensive words create the strongly negative stereotypes. They brand feminine’s stupidity, talkativeness and gossip, malice and cunning. Considering the language not only as a tool for evaluation, but also as a source of information of the values established in the language, we can be reconstructed on the basis of the extracted data the image of perfect (ideal) women. By way of opposition to the characteristics ridiculed, it would be preferable, therefore, intellectual and physical fitness of women, their resourcefulness of life, honesty, friendly attitude towards other people.
The transition of the Kyrgyz economy to the market system required fundamental development of a series of new scientific and practical spheres. Privatization process, emergence of the stock market, development of insurance system, transfer of commercial banks to issuing loans in the security of property, all these facts form the necessity for a new service – the company valuation, determination of its market cost of capital. There are specific urgent questions of fundamental works’ transformation, related to this direction, into the practical angle and adaptation of existing theoretical elaborations in the field of company cost capital determination to the appraiser’s practical activity under the existing conditions of still forming professional services market. One of the issues of vital importance is an unsatisfied requirement in determination of market cost of capital of a company. In order to assess the value of the enterprise fairly, the author has defined the object of investigation, that is Open Joint Stock Company “Maili – Suu Electric Bulb Factory” – the largest in the Central Asian region factory, producing more than 100 types of electric incandescent lamp for premises.Basing upon a series of preliminary studies and analyzes, the author hasconcluded that, the most acceptable way in enterprise valuation is cost-based approach. As experiences have shown, enterprise valuation methods based upon on cost of property, currently implemented in our country, are not perfect, because they actually assess the cost of property’s formation. Investor is primarily concerned with future earnings rather than the necessary cost of object formation, although the estimation of business enterprises only on the basis of future earnings may also be incorrect. Consequently, it is quite understandable the kind of necessities to assess business enterprise on the basis of multilateral integrated approach: with relation to cost for building creating, its future profitability and capital sales prices of similar businesses in the market.
The author of the paper deals with evaluative adjectives used on press advertising. The researched lexemes were excerpted from Russian women’s magazines, published in 2010–2013. The main purpose of this article was to classify selected lexicon by few criteria, such as, semantic meaning, frequency of their usage and morphological and syntactical methods of valuation. Research has shown that verbal valuation in advertising, which is a result of language manipulation, guaranties commercial success for communicant.
The article deals with the valuation of equity, in particular of shares that cannot be valued on the basis of market data. The clean surplus model is one of the models that allows the valuation of shares that are not marketable. The article presents the role of accounting and theoretical foundations, as well as the concept and assumptions of the clean surplus model. The model is related to financial research. In addition, the model can be used to confirm the reliability of the figures.
Currently, one of the significant topics of psycho-pedagogy refers to the issues of value and valuation. Specialists in upbringing analyze not so much the values themselves as the valuation. Valuation, in turn, is the subject of professional activity of professionals from upbringing, but also the young people involved in the research evaluate themselves in the context of their existential choices. Autotelic and instrumental values occupy a special place here. This scientific study refers to two realized goals. The first of these is extremely theoretical in nature, because it is about presenting the latest research relating to the autotelic and instrumental values, including in a special way the health values associated with the research of Polish high school youth. The second goal is practical. Its implementation helps to provide people interested in upbringing to the values of the latest research results.
In mainstream economics the principle of freedom from value judgment (Wertfreiheit) is enforced. This principle has different interpretations. The aim of this paper is to present author's interpretations of the principle of Wertfreiheit. The basic ideas of axiology have been analysed: values, valua- tions, and value judgments, including their application to economic activities and economic researches. Two models of valuations have been presented – the taste model and perception model – as well as points of view of economic researches on those models. The conclusion comprises the author’s interpretation of the principle of Wertfreiheit as that of impartiality and integrity in research activities.
In mainstream economics, the principle of freedom from value judgment (Wertfreiheit) is enforced. This principle has different interpretations. The aim of this paper is to present the author’s interpretations of the principle of Wertfreiheit. The basic ideas of axiology have been analysed: values, valuations, and value judgments, including their application to economic activities and economic researches. Two models of valuations have been presented-the taste model and perception model-as well as points of view of economic researches on those models. The conclusion comprises the author’s interpretation of the principle of Wertfreiheit as that of impartiality and integrity in research activities.
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