In today's market conditions and in the context of sustainable business, the provision of social responsibility information to information consumers is important. This paper focuses on corporate ...social responsibility disclosure and its importance in communicating with stakeholders. It examines the problem of information asymmetry faced by companies and the possibility of signalling to the most powerful stakeholder groups about their involvement in social activities. The paper develops a model for the calculation of a corporate social responsibility disclosure index. Based on the developed model, an empirical study was carried out to calculate the social responsibility disclosure index of companies listed on the Nasdaq Baltic Stock Exchange. The study found that over the period 2017-2022, the total amount of disclosures increased by 14.85%. It also assessed the amount and dynamics of disclosures in individual areas (environmental, social and HR-related, human rights, corruption and bribery, and verification of the implementation of corporate processes). The CSR disclosure model developed is universal and can be used to calculate a CSR disclosure index for all non-financial companies.
Šiuolaikinėmis rinkos sąlygomis ir tvaraus verslo kontekste svarbią reikšmę turi socialinės atsakomybės informacijos pateikimas informacijos vartotojams. Straipsnyje nagrinėjamas įmonių socialinės atsakomybės informacijos atskleidimas ir jo svarba komunikuojant su suinteresuotomis šalimis. Nagrinėjama įmonių, susiduriančių su informacijos asimetrijos problema, galimybė signalizuoti galingiausias suinteresuotųjų grupes apie įsitraukimą į socialines veiklas. Straipsnyje parengtas įmonių socialinės atsakomybės informacijos atskleidimo indekso skaičiavimo modelis. Pagal parengtą modelį atliktas empirinis tyrimas, kurio metu apskaičiuotas Nasdaq Baltic vertybinių popierių biržoje akcijomis prekiaujančių įmonių socialinės atsakomybės informacijos atskleidimo indeksas. Tyrimo metu nustatyta, kad per 2017–2022 m. laikotarpį bendras informacijos atskleidimo kiekis padidėjo 14,85 proc. Taip pat įvertintas atskirų sričių (aplinkosaugos; socialinės ir susijusios su personalu; žmogaus teisių; korupcijos ir kyšininkavimo; įmonės procesų įgyvendinimų patikrinimo) informacijos atskleidimo kiekis ir dinamika. Parengtas įmonių socialinės atsakomybės informacijos atskleidimo modelis yra universalus ir gali būti naudojamas vertinant visų nefinansinių įmonių socialinės atsakomybės informacijos atskleidimą.
Money changes everything Goetzmann, William N
2016., 20170815, 2017, 2016, 2016-04-12, 2017-08-15
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"A magnificent history of money and finance."--New York Times Book Review
"Convincingly makes the case that finance is a change-maker of change-makers."--Financial Times
In the aftermath of recent ...financial crises, it's easy to see finance as a wrecking ball: something that destroys fortunes and jobs, and undermines governments and banks. InMoney Changes Everything, leading financial historian William Goetzmann argues the exact opposite-that the development of finance has made the growth of civilizations possible. Goetzmann explains that finance is a time machine, a technology that allows us to move value forward and backward through time; and that this innovation has changed the very way we think about and plan for the future. He shows how finance was present at key moments in history: driving the invention of writing in ancient Mesopotamia, spurring the classical civilizations of Greece and Rome to become great empires, determining the rise and fall of dynasties in imperial China, and underwriting the trade expeditions that led Europeans to the New World. He also demonstrates how the apparatus we associate with a modern economy-stock markets, lines of credit, complex financial products, and international trade-were repeatedly developed, forgotten, and reinvented over the course of human history.
Exploring the critical role of finance over the millennia, and around the world, Goetzmann details how wondrous financial technologies and institutions-money, bonds, banks, corporations, and more-have helped urban centers to expand and cultures to flourish. And it's not done reshaping our lives, as Goetzmann considers the challenges we face in the future, such as how to use the power of finance to care for an aging and expanding population.
Money Changes Everythingpresents a fascinating look into the way that finance has steered the course of history.
Cilj je ovoga rada analiza onih aspekata rasprave između dva suprotstavljena pristupa tumačenju vremena, A-teorije i B-teorije, koja su zaslužna za nastanak nove B-teorije. U tekstu se obrazlaže ...način na koji su implikacije A-teorije utjecale na promjene u okviru B-teorije, odnosno kako je kreiranje takozvane nove B-teorije izravna posljedica neuspjeha stare B-teorije. Uzajamni utjecaj A-teorije i B-teorije ima zanimljive posljedice i za samu A-teoriju, koju novi B-teoretičari kritiziraju zbog korištenja indeksikala u svom jeziku pa će shodno tome ovo istraživanje uključiti i kratak osvrt na ovaj problem. Nadalje, razmotrit će se i odnos novih varijanti datumske i token-refleksivne teorije, koje su izravna posljedica rasprave koja je predmet ovog istraživanja. Nakon ukazivanja na sličnosti i razlike tih pozicija, iznijet će se i kritika nove B-teorije, prema kojoj se tvrdi kako ova teorija ni u kojem slučaju ne može ponuditi ispravan opis vremena zbog svoje neusklađenosti sa semantikom prirodnoga jezika.
This article is concerned with contemporary theories of epistemological uncertainty and their ramifications for our moral lives, and more specifically with how this uncertainty undermines the ...possibilities for conceiving of, and finding assurance in, humanistic morality. First, the uncertainties brought into knowledge by poststructuralism and Luhmann’s theory of observation are examined, particularly as they relate to the issue of reconciling the double moment of morality as an at once subjective and social phenomena. Next, Habermas’s important and influential work in this area is taken as exemplifying the limits of humanistic morality; it is argued that despite his interest and importance, Habermas’s work cannot support the weight of its own moral orientation, and that this is a direct consequence of the humanist structure of his thought, which cannot be reconciled with the paradoxical nature of the relationship between the subject and the social. Finally, some possibilities for maintaining humanism’s moral orientations through uncertainty are offered, primarily through the preservation of paradox, the acceptance of partiality, and the acknowledgement of the definitively incomplete nature of moral experience.
Straipsnyje svarstoma, kaip epistemologinis neužtikrintumas, persmelkiantis mūsų dorovinį gyvenimą, užkardo galimybę suprasti humanistinę dorovę ir atrasti joje pasitikėjimo garantą. Pirmiausia analizuojama, kaip neužtikrintumo problema nušviečiama poststruktūralizmo ir Niklaso Luhmanno stebėjimo teorijose ir kaip ji sprendžiama atsižvelgiant į dvilypę dorovės – kaip subjektyvaus ir kaip socialinio fenomeno – prigimtį. Vėliau pasitelkiami Jürgeno Habermaso darbai, iliustruojantys humanistinės dorovės ribotumą.Straipsnyje teigiama, kad, nepaisant Habermaso ketinimų ir pateikiamų argumentų svarbos, jo svarstymai visgi negali pagrįsti jo asmeninės moralinės pozicijos. Taip nutinka dėl jo minčiai būdingos humanistinio mąstymo struktūros, neleidžiančios išnarplioti paradoksalaus subjekto ir socialumo santykio problemos. Straipsnio pabaigoje siūlomi keli sprendiniai, kurie, nesant užtikrintumo, įgalintų humanizmo dorovinę nuostatą. Tai galima padaryti tik pripažįstant paradoksalią dorovės prigimtį, kuri neredukuojama tik į vieną ar kitą dėmenį ir atsiskleidžia tik kaip netobula patirtis, kuriai visada bus būdingas šališkumas.
How economics needs to change to keep pace with the twenty-first century and the digital economy Digital technology, big data, big tech, machine learning, and AI are revolutionizing both the tools of ...economics and the phenomena it seeks to measure, understand, and shape. In Cogs and Monsters, Diane Coyle explores the enormous problems—but also opportunities—facing economics today and examines what it must do to help policymakers solve the world's crises, from pandemic recovery and inequality to slow growth and the climate emergency.Mainstream economics, Coyle says, still assumes people are "cogs"—self-interested, calculating, independent agents interacting in defined contexts. But the digital economy is much more characterized by "monsters"—untethered, snowballing, and socially influenced unknowns. What is worse, by treating people as cogs, economics is creating its own monsters, leaving itself without the tools to understand the new problems it faces. In response, Coyle asks whether economic individualism is still valid in the digital economy, whether we need to measure growth and progress in new ways, and whether economics can ever be objective, since it influences what it analyzes. Just as important, the discipline needs to correct its striking lack of diversity and inclusion if it is to be able to offer new solutions to new problems.Filled with original insights, Cogs and Monsters offers a road map for how economics can adapt to the rewiring of society, including by digital technologies, and realize its potential to play a hugely positive role in the twenty-first century.
U radu se razmatra koncept ženskog i ženstvenog pisma (l’écriture feminine), njegova priroda i podrijetlo. Nastoji se nadići pojam jednakosti, ali i različitosti, odnosno binarnih (o)pozicija, ...dihotomija. Služeći se psihoanalitičkim teorijskim pristupom, kreće se od pokušaja definiranja ženskog i ženstvenog. Potom se razmatraju i opisuju karakteristike ženske i ženstvene osobnosti, odnosno ekspresije, te načini na koje ženska seksualnost prodire, odnosno izvire, u/iz prostora tekstualnog. Također, koristeći se minucioznim analizama gramatičkih kategorija, ženske i ženstvene kreativne tekstualne strategije, izlaže se teorija o uskom i nedjeljivom odnosu spolnih i jezičnih rodova. Potom se, dekonstrukcijskom metodom, dovodi u vezu jezični položaj ženskog subjekta s procesima individualizacije, identifikacije, heteroseksualizacije te biseksualnog odnosa sa stvarnošću. Ukratko, nastoji se izići iz saussureovskog koncepta jezika te ponuditi poststrukturalističko tumačenje ženskog i ženstvenog diskursa.
The paper examines the concept of female and feminine writing, its nature and origin. It strives to surpass the concept of equality but also of diversity, i.e. binary (o) positions, dichotomies. Using the psychoanalytical theoretical approach, it starts from an attemptto define the female and feminine. Furthermore, all the characteristics of female and feminine personality, i.e. expression, are considered and described, as well as the ways in which female sexuality penetrates, i.e. emerges, into/out of the textual space. Also, using meticulous analyzes of grammatical categories, female and feminine textual strategies, the theory about the narrow and indivisible relationship between sexual and linguistic genders is presented. Then, practicing the deconstruction method, the linguistic position of the female subject is connected with the processes of individualization, identification, heterosexualization and bisexual relationship with the reality. In short, trying to get out of the Saussure’s concept of language, the work offers a poststructuralist interpretation of female and feminine discourse.
Publikācija veltīta vainas teorijas ģenēzes un evolūcijas problemātikai kontekstā ar krimināltiesību attīstību Eiropā.1 Ņemot vērā to, ka krimināltiesību jomā ir ierasts runāt par padomju tiesību ...ietekmi, piemēram, attaisnojot tiesību aktos esošās neprecizitātes, kā arī biežo krimināllikuma grozīšanu, autore uzskata par nepieciešamu šā raksta ietvaros nošķirt, vai pastāv padomju tiesību ietekme un cik liela tā ir. Rakstā tiek izvirzīta šāda tēze: kopumā, kā arī tieši attiecībā uz vainas teorijas izpratni Latvijas krimināltiesībās pastāv padomju tiesību ietekme, taču pati Krimināllikumā iestrādātā vainas teorija ir veidojusies apgaismības ideju ietekmē Eiropā un Latviju sasniegusi caur Krievijas impērijas krimināltiesību zinātnieku atziņām un 1903. gada Sodu likumiem. Līdz ar to padomju krimināltiesības lielā mērā skar tieši tiesību interpretācijas un piemērošanas problemātiku.
U radu se sagledavaju Foucaultove analize problema državne i društvene moći iz sredine 1970-ih u kontekstu političkih i društvenih okolnosti u Francuskoj nakon zbivanja u svibnju 1968. Nasuprot ...postavci o isključivo internom metodološkom sazrijevanju, u radu se zagovara teza da su te analize mnogo više produkt svojeg doba nego što se može činiti te da su zapravo izrasle iz postavke o post-revolucionarnoj epohi u kojoj su moguće isključivo partikularne politike identiteta što će u drugoj polovici 1970-ih zagovarati Foucault.
Analitički američki filozof religije Alvin Plantinga razvio je epistemološku teoriju jamstva (warrant theory) i epistemološki model Akvinski/Calvin. Ovdje želimo predstaviti njegovu teoriju, model i ...izabrane kritičke osvrte.
The American analytic philosopher of religion Alvin Plantinga developed the epistemological warrant theory and the Aquinas/Calvin epistemological model. Here we want to present his theory, model, and selected critical reviews.
U svojem prilogu autor u okviru filozofske sistematike Bonifaca Badrova, dugogodišnjega profesora filozofije na Franjevačkoj teologiji u Sarajevu, nastoji najprije osvijetliti njegovo ...skolastičko-neoskolastičko razumijevanje istine kao adaequatio intellectus et rei koje mu služi kao nît vodilja za njegovo koncipiranje »filozofije znanosti«, s posebnim osvrtom na njegovo razumijevanje tijeka »tvorbe pojmova«. Pritom se pokazuje kako se pojmovi tvore putem definicija kao opisi značenja. Time pojam gubi svoju usidrenost u neposrednoj ljudskoj egzistenciji, tj. on se ne razumije kao rezultat odnosa između complicatio i explicatio (N. Kuzanski) ni kao tijek čovjekova zadobivanja sebe u vlastitoj egzistenciji (H.-G. Gadamer), zbog čega pitanje o smislu gubi u konačnici svako značenje ne samo za čovjekovu egzistenciju nego i za »smisao« spoznajnoga i znanstvenoga postupanja uopće.
In seinem Beitrag versucht der Verfasser, im Rahmen der philosophischen Systematik Bonifac Badrovs, des langjährigen Philosophie-Professors an der Franziskanische Theologischen Fakultät in Sarajevo, sein scholastisch-neuscholastisches Wahrheitsverständnis als adaequatio intellectus et rei, das ihm als der Leitfaden für seine Konzeption „Wissenschaftsphilosophie“, mit besonderer Berücksichtigung seiner Auffassung der „Begriffsbildung“. Dabei wird den Vorgang der Begriffsbildung durch die Definitionen als Bedeutungsbeschreibungen geschildert. Dadurch verliert der Begriff seine Verankerung in der unimittelbaren menschlichen Existenz, d.h. er wird weder als das Ergebnis des complicatio und explicatio Verhältnisses (N. Cusanus) noch als der Vollzug der Selbstgewinnung des Menschen in eigener Existenz verstanden (H.-G. Gadamer), weshalb die Frage nach dem „Sinn“ letztes Ende jede Bedeutung nicht nur für die Existenz des Menschen, sondern für den „Sinn“ des Erkenntnis- und Wissenschaftsverfahrens verliert.
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