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Reflections on the value concept in accounting  [cached]
P. Buys
Koers : Bulletin for Christian Scholarship , 2009, DOI: 10.4102/koers.v74i3.135
Abstract: The recent meltdown in global finances and the reasons for it may make people doubtful about the stewardship function of accounting. In the global financial markets, there is a great fascination with the reality that accounting values intend to reflect. However, what many people considered valuable is now suddenly of no value. The question can therefore be asked what is meant by the value concept as a foundation to modern-day accountancy. “Value” is a concept that is open to different interpretations, based on the needs, perspectives and personal values of the interpreter. This article aims to reflect on the value concept from an accounting perspective in analysing the fundamental quali-tative perspectives and how these perspectives might affect the quantitative value measurements, as reported in the financial statements. From a quantitative perspective, accounttancy aims to measure and report the monetary values of items. However, there is a move towards a mixed valuation model with many financial statements, including both historical cost and value-based accounting information. The article concludes that this questionable development opens up many additional and subjective interpretations of accounting value measurement and reporting. Both valuation measurement methods have merit when considered in the overall purpose of accounting information. However, subjective value-based mea-surements may cast a shadow of doubt on the reliability and comparability requirements of accounting value information.
Looking Time Predicts Choice but Not Aesthetic Value  [PDF]
Eve A. Isham, Joy J. Geng
PLOS ONE , 2013, DOI: 10.1371/journal.pone.0071698
Abstract: Although visual fixations are commonly used to index stimulus-driven or internally-determined preference, recent evidence suggests that visual fixations can also be a source of decisional bias that moves selection toward the fixated object. These contrasting results raise the question of whether visual fixations always index comparative processes during choice-based tasks, or whether they might better reflect internal preferences when the decision does not carry any economic or corporeal consequences. In two experiments, participants chose which of two objects were more aesthetically pleasing (Exp.1) or appeared more organic (Exp.2), and provided independent aesthetic ratings of the stimuli. Our results demonstrated that fixation parameters were a better index of choice in both decisional domains than of aesthetic preference. The data support models in which visual fixations are specifically related to the evolution of decision processes even when the decision has no tangible consequences.
Spatial Covariance between Aesthetic Value & Other Ecosystem Services  [PDF]
Stefano Casalegno, Richard Inger, Caitlin DeSilvey, Kevin J. Gaston
PLOS ONE , 2013, DOI: 10.1371/journal.pone.0068437
Abstract: Mapping the spatial distribution of ecosystem goods and services represents a burgeoning field of research, although how different services covary with one another remains poorly understood. This is particularly true for the covariation of supporting, provisioning and regulating services with cultural services (the non-material benefits people gain from nature). This is largely because of challenges associated with the spatially specific quantification of cultural ecosystem services. We propose an innovative approach for evaluating a cultural service, the perceived aesthetic value of ecosystems, by quantifying geo-tagged digital photographs uploaded to social media resources. Our analysis proceeds from the premise that images will be captured by greater numbers of people in areas that are more highly valued for their aesthetic attributes. This approach was applied in Cornwall, UK, to carry out a spatial analysis of the covariation between ecosystem services: soil carbon stocks, agricultural production, and aesthetic value. Our findings suggest that online geo-tagged images provide an effective metric for mapping a key component of cultural ecosystem services. They also highlight the non-stationarity in the spatial relationships between patterns of ecosystem services.
Esteetilise suhtumise m iste N ukogude Eesti esteetikas. The Concept of Aesthetic Approach in Soviet Estonian Aesthetics  [cached]
Marek Volt
Methis : Studia humaniora Estonica , 2011,
Abstract: This nostalgic yet analytic article discusses the topic of aesthetic approach in the aesthetic literature of Soviet Estonia (authors Borev, Kagan, Stolovich and others). Firstly, the aesthetic approach engages man’s creative/reshaping activities in relation to the world (following Marx’s slogan that ’man also produces in accordance with the laws of beauty’). Secondly, an artistic meaning can be distinguished, followed by a third, the subjective aesthetic meaning, which indicates the actual application of aesthetic categories (such as ’beauty’, ’sublimity’, etc.). Since the subjective aesthetic meaning is fundamental in relation to the other meanings, the article focuses on the specific characterisation of this category. The first important characteristic is the appraisability, which is born from the usage of the categories; the number of categories has been subject to historical change, reflecting the development of man’s aesthetic approach. Aesthetic approach was mainly defined through the five conditions (sensuousness, direct contact with the concrete object, selflessness, and the appraisal of the object in comparison with the ideal). Analysis of the aesthetic approach in a historical dialectic relation to theoretical, utilitarian and ethical approaches indicates that aesthetical feelings only arose towards the end of the Paleolithic era. Peoples on a lower developmental level didn’t know of aesthetic appraisal, or their aesthetic appraisals were still very closely connected with the utilitaristic. Even though all approaches at times are exhibited in their ‘pure’ forms, Soviet aesthetics generally held to the opinion that they arose simultaneously in daily practice and were intertwined with one another. The societal and practical meanings are what constitute the aesthetic approach – meaning that they define what man will begin to consider beautiful (in its more radical forms, this meant reducing the beauty of an object to its usefulness), but they also affect the nature of existing aesthetic objects. An example typical of that time: relations of private property transforms a beautiful object into its opposite (a beautiful pearl found by a poor fisherman can become an ugly grey nodule due to the afflictions caused by a world ruled by selfishness). In analysing the Soviet aesthetical concept of aesthetic approach and how it differs from the corresponding notion in the ’nations of Western capitalism’, I point to the neutral appraisal of aesthetic approach in Western ethics and the fact that the aesthetic approach has been relatively unaffected by individ
Nature value: the evolution of this concept
Silva, Sabrina Soares da;Reis, Ricardo Pereira;Ferreira, Patrícia Aparecida;
Ciência e Agrotecnologia , 2012, DOI: 10.1590/S1413-70542012000100001
Abstract: more attention has been paid to environmental matters in recent years, mainly due to the current scenario of accentuated environmental degradation. the economic valuation of nature goods can contribute to the decision-making process in environment management, generating a more comprehensive informational base. this paper aims to present, in a historic perspective, the different concepts attributed to nature goods and were related to the current predominant perspectives of nature analyses. for this purpose, this paper presents the different concepts attributed to value since the pre-classical period, when nature were viewed as inert and passive providers of goods and services, this view legitimized nature's exploration without concern over the preservation and conservation of nature. the capacity of nature to absorb the impact of human action appears to be reaching its limit, considering the irreversibility, the irreproducibility and the possibility of collapse. the appropriate method for valuing natural resources is not known, but more important than the method is to respect and incorporate the particular characteristics of the nature goods into this process. these characteristics must be valuated in order to arrive at a more consistence approach to nature value and promote sustainability.
Natalia Zhivolupova
Macabéa : Revista Eletr?nica do Netlli , 2012,
Abstract: The problem of the aesthetic and philosophical significance of the body in Dostoevsky’s creative writing is intimately connected with the structure of his formally intricate novels. The inner structure of Dostoevsky's novels illuminates the representation of the body in his opus as an innate part of Dostoevsky's poetics. The concept of the body includes an aesthetic as well as philosophical spectrum of problems, to which the interest in the topic from both literary critics and philosophers attests.
Effect oh health condition on aesthetic value of green spaces in Pionirski park in Belgrade
Gale?i? Nevenka,Glavendeki? Milka,Ga?i? Ana
Glasnik ?umarskog Fakulteta , 2007, DOI: 10.2298/gsf0796015g
Abstract: The relation between health condition and aesthetic value of green spaces was studied in Pionirski Park. Mean ratings of these values were compared and analyzed for different plant categories (broadleaf trees, coniferous trees broadleaf shrubs, evergreen shrubs and coniferous shrubs). It was concluded that in Pionirski Park broadleaf trees have higher aesthetic values than coniferous trees. Total aesthetic value of coniferous trees is lower than that of broadleaf trees, because the latter are infested by pests and diseases of assimilation organs, which have been present for many years in high degrees of infestation and infection. It was concluded that coniferous trees were significantly degraded thanks to inadequate maintenance, by which their aesthetic value was reduced and their life span significantly shortened. It is extremely important to research the current health condition of green spaces and to determine what reclamation measures are necessary to conserve and enhance its authenticity, cultural-landscape heritage and aesthetic value.
Value Concept and Economic Surplus: A Suggested Reformulation  [PDF]
Truong Hong Trinh
Theoretical Economics Letters (TEL) , 2019, DOI: 10.4236/tel.2019.96122
Abstract: Value concept and economic surplus are very important in explaining value creation and value distribution in the economy. From the value creation perspective, this paper explores the value concept to understand the relationship between price and value for a commodity in the market, in which value is created in the consumption, and price has a role in value distribution between firms and customers. Theoretical models are developed to identify the supply functions on the logic of maximizing behaviors in the market. The numerical experiments are used to conduct the value balance between the firm and the customer, the value balance is also a necessary condition for market equilibrium including price equilibrium and value equilibrium. The study result reveals that economic surplus is reformulated under market equilibrium, but it is measured upon the maximizing behaviors of firms and customers in the market. The paper contributes to the development of value theory that provides a clear understanding of market behavior and welfare analysis in the economy.
Elementary students' comprehension of place value concept
Perihan Din? Artut,Kamuran Tar?m
Journal of Theory and Practice in Education , 2006,
Abstract: This study was an attempt to identify to what extent students at primary level in elementary education were able to grasp the Place Value Concept (PVC) and to identify the types of errors of those students not able to grasp PVC. For this purpose, 728 primary school students at 2nd, 3rd, 4th, and 5th grade levels were interviewed. In order to obtain data, semi-structured interview forms were used and each subject was interviewed individually. According to the results obtained, it was observed that the percentage of correct answers for questions related to PVC was low for all grade levels. The higher their levels of success were, the lower their proportion of errors. However, it was observed that all students had difficulties with questions regarding PVC. It was also seen that the difficulties were similar from the point of view of gender.
On the aesthetic history value of Giambattista Vico’ thoughts

- , 2015, DOI: 1672-3104(2015)04-0013-07
Abstract: 摘 要: 在西方美学史中,关于维柯的评价存在较大差异。究其原因,一是维柯缺乏美学自觉意识,二是他在出版《新科学》后的100余年内没有对美学学科发展产生实际影响。但值得注意的是,20世纪以来,维柯却被反复植入到西方美学史的论述中,其思想的现代价值也一次次被重新激活。这样,其实也就存在着两种美学史:一种是以美学学科的自觉为前提形成的显在的美学理论史,一种是以潜隐的形式不断为这门学科提供精神启迪的历史。维柯属于后者,即他虽然从不曾进入美学史的主流话语,但他的“新科学”作为人类思维的普遍原则,却对这门学科提供了长久支持。具体言之,自鲍姆嘉通以来,西方美学经历了从感性学、艺术哲学到文化哲学的递变。每一次变化,维柯均能因其理论的普遍性而被重新阐释,重新发现。由此,西方美学史,也就成了不断通过向维柯回溯以获得理论支持的历史。
Abstract: In the history of western aesthetics, there have arisen various comments on Vico. This is mainly caused by two reasons. First, Vico lacks aesthetic consciousness. Second, he has no real impact on the development of the aesthetics of more than 100 years after his New Science was published. But it is worth noting that, since the 20th century, Vico has been discussed repeatedly in the history of western aesthetics, and the modern value of his thoughts has been reactivated over and again. Essentially, there exist two kinds of aesthetics history: one is an obvious history of aesthetic theories under the premise of the consciousness of the aesthetics, and the other is the history of spiritual enlightenments provided continuously to aesthetics in the latent form. Vico belongs to the latter. In other words, Vico never enters the mainstream discourse in aesthetic history, but his thoughts that the “new science” is the universal principle of human thinking provide long-term support to the aesthetics. In details, since Baumgarten, the western aesthetics has been changed from the aesthetics to philosophy of art and to philosophy of culture. In every theoretical transition, Vico’s thoughts can be re-interpreted because of the universality of the theory. Thus, the history of western aesthetics needs to go back to Vico continuously in order to obtain the theoretical support
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