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Accounting Choices in Family Firms

Accounting Choices in Family Firms

Silvia Ferramosca; Alessandro Ghio

Springer International Publishing AG
2018
sidottu
This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country’s culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.
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Digital Signal Processing and Spectral Analysis for Scientists

Digital Signal Processing and Spectral Analysis for Scientists

Silvia Maria Alessio

Springer International Publishing AG
2019
nidottu
This book covers the basics of processing and spectral analysis of monovariate discrete-time signals. The approach is practical, the aim being to acquaint the reader with the indications for and drawbacks of the various methods and to highlight possible misuses. The book is rich in original ideas, visualized in new and illuminating ways, and is structured so that parts can be skipped without loss of continuity. Many examples are included, based on synthetic data and real measurements from the fields of physics, biology, medicine, macroeconomics etc., and a complete set of MATLAB exercises requiring no previous experience of programming is provided. Prior advanced mathematical skills are not needed in order to understand the contents: a good command of basic mathematical analysis is sufficient. Where more advanced mathematical tools are necessary, they are included in an Appendix and presented in an easy-to-follow way. With this book, digital signal processing leaves the domain of engineering to address the needs of scientists and scholars in traditionally less quantitative disciplines, now facing increasing amounts of data.
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Human Rights Policies in Chile

Human Rights Policies in Chile

Silvia Borzutzky

Springer International Publishing AG
2018
nidottu
This book analyses Chile’s “truth and justice” policies implemented between 1990 and 2013. The book’s central assumption is that human rights policies are a form of public policy and consequently they are the product of compromises among different political actors. Because of their political nature, these incomplete “truth and justice” policies instead of satisfying the victims’ demands and providing a mechanism for closure and reconciliation generate new demands and new policies and actions. However, these new policies and actions are partially satisfactory to those pursuing justice and the truth and unacceptable to those trying to protect the impunity structure built by General Pinochet and his supporters. Thus, while the 40th anniversary of the violent military coup that brought General Pinochet to power serves as a milestone with which to end this policy analysis, Chile’s human rights historical drama is unfinished and likely to generate new demands for truth and justice policies.
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Rethinking Think Tanks in Contemporary China

Rethinking Think Tanks in Contemporary China

Silvia Menegazzi

Springer International Publishing AG
2018
nidottu
This book analyzes how Chinese think tanks have become essential actors in today’s Chinese foreign policy and diplomatic practices. By providing an in-depth analysis of their roles, functions and transformation in the last decade, this study explains how they differ from their Western counterparts and how they have developed during Hu Jintao’s and Xi Jinping’s mandates. Think tanks are often thought to only be able to gain access to political processes within democratic contexts. This book suggests that even in the more ambiguous Chinese political environment, think tanks remain essential actors where ideas, discourses and beliefs about foreign policy and diplomacy are generated, framed and discussed vis-à-vis China’s ascent role in international affairs and global governance.
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Posthuman Spiritualities in Contemporary Performance

Posthuman Spiritualities in Contemporary Performance

Silvia Battista

Springer International Publishing AG
2018
sidottu
This book provides an interpretative analysis of the notion of spirituality through the lens of contemporary performance and posthuman theories. The book examines five performance/artworks: The Artist is Present (2010) by Marina Abramovic; The Deer Shelter Skyscape (2007) by James Turrell; CAT (1998) by Ansuman Biswas; Journey to the Lower World by Marcus Coates (2004); and the work with pollen by Wolfgang Laib. Through the analysis of these works the notion of spirituality is grounded in materiality and embodiment allowing the conceptual juxtaposition of spirit and matter to introduce the paradoxical as the guiding thread of the narrative of the book. Here, the human is interrogated and negotiated with/within a plurality of other living organisms, intangible existences and micro and macrocosmic ecologies. Silence, meditation, shamanic journeys, reciprocal gazing, restraint, and contemplation are analyzed as technologies used to manipulate perception and adventure into the multilayered condition of matter.
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Ecosystem Services for Spatial Planning

Ecosystem Services for Spatial Planning

Silvia Ronchi

Springer International Publishing AG
2018
sidottu
The book investigates the relationship between ecosystem services (ES) and spatial planning, and explores potential means of integrating the two concepts to support the decision-making process. In addition, it presents case studies demonstrating the outcomes, limitations, opportunities and further new developments in ES assessment/mapping for planning support. Then it describes the “Restart from Ecosystem Services” (RES) methodology, which is aimed at integrating ES into the planning process using an ecological balance, and at promoting new planning parameters for the transformation areas. RES ensures the inclusion of ES in planning processes using the incremental measures of limiting, mitigating and compensating soil sealing and land take process promoting operational strategies in applying it. The implementation of RES is associated with strategic environmental assessment and provides valuable support in the definition of strategies across the entire planning process, especially for the evaluation of alternative scenarios.
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Die andalusischen Landarbeiter

Die andalusischen Landarbeiter

Silvia Di Natale

Vs Verlag Fur Sozialwissenschaften
2012
nidottu
Der Hauptzweck meines Forschungsaufenthaltes in Andalusien in den Jahren 1984 und 1985 war eigentlich nicht, die Lebenswelt der Landarbeiter zu erforschen. Ich war dorthin gekommen, um zusam­ men mit zwei Kollegen die Selbsthilfeorganisationen, bzw. die Produktivgenossenschaften dieser Region zu untersuchen, wie es der Titel unseres Projektes "Selbsthilfeorganisationen zur Linderung der ländlichen Arbeitslosigkeit in Andalusien" besagte. Von der Arbeits­ losigkeit betroffen waren hauptsächlich die Landarbeiter, die größen­ teils von der Arbeitslosenunterstützung und von wenigen Gelegen­ heitsarbeiten lebten; sie bildeten auch der Hauptanteil der Mitglieder der Genossenschaften in den verschiedenen Wirtschaftsbranchen. Doch die Bildung von Kooperativen war bei weitem nicht das einzige, was sie unternahmen, um sich aus ihrer schwierigen Lage zu befreien: Wie wir schon durch die Presse erfahren hatten, und die Landarbeiter informierten uns noch näher darüber, verfügten sie über mehrere "Strategien" mit dem Ziel, eine Verbesserung ihrer Situation zu er­ reichen. Ein rein "ökonomischer" Weg - wie die Kooperativen - war nicht selten in einen "politischen" Weg integriert und umgekehrt, wobei der zweitere häufig für Schlagzeilen in der lokalen und manchmal auch in der nationalen Presse sorgte. Landbesetzungen, Besetzungen von öffentlichen Gebäuden, Streiks und andere Aktionen sollten dem Zweck dienen, die Öffentlichkeit auf die dramatische Si­ tuation auf dem Land aufmerksam zu machen, um Hilfsrnaßnahmen zu erzwingen.
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Praxisanleitung nach den "Fünf Dimensionen des Leistens und Lernens"

Praxisanleitung nach den "Fünf Dimensionen des Leistens und Lernens"

Silvia Hirner

AV Akademikerverlag
2016
pokkari
Im Zuge dieser Praxisforschungsarbeit wurden acht Praxisanleiterinnen und Praxisanleiter aus unterschiedlichen Bereichen des BKH St. Johann i.T. in einem leitfadengest tzten Interview zu ihren Erfahrungen in der Begleitung von Sch lerinnen und Sch lern w hrend der praktischen Ausbildung befragt. Ziel der Untersuchung war eine Ist-Standerhebung mit der Frage, inwieweit die "F nf Dimensionen des Leistens und Lernens" bereits abgedeckt werden. Die Ergebnisse dienen als Basis zur Erstellung eines einheitlichen Konzeptes zur Praxisanleitung im BKH St. Johann i.T.. Aufgrund der Ergebnisse der Interviews wurde deutlich, dass die Begleitung w hrend der unmittelbaren Anwendung von theoretischem Wissen an der Patientin oder am Patienten und die pers nliche Dimension bzw. die zwischenmenschliche Situation einen besonders hohen Stellenwert in der Praxisanleitung einnehmen.
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