Directory of Open Access Books (DOAB)
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Die Europäisierung der öffentlichen Rechnungslegung
No full textDieses Open-Access-Buch leistet einen normativen Beitrag für die Entwicklung der European Public Sector Accounting Standards (EPSAS) und knüpft an deren Status Quo im Jahr 2024 an. Die öffentliche Rechnungslegung ist von zentraler Bedeutung für eine transparente und entscheidungsrelevante Vermittlung von Finanzinformationen. Mit der Entwicklung von EPSAS beschreitet die EU-Kommission einen Reform- und Harmonisierungsweg, für den die International Public Sector Accounting Standards (IPSAS) als Bezugsrahmen dienen. Verpflichtungen aus Sozialleistungen stellen dabei einen bedeutsamen und kontroversen Rechnungslegungsgegenstand dar. Wichtige Fragen ergeben sich unter anderem für den objektiven Ansatz einer Sozialleistungsverpflichtung und ihren Passivierungszeitpunkt. Nach einer Herleitung von Grundsätzen ordnungsgemäßer staatlicher Bilanzierung (GosB) am Beispiel des öffentlich-rechtlichen Haushaltswegs Deutschlands erfolgt eine kritische Würdigung der IPSAS und insbesondere IPSAS 42: Social Benefits. Ziel und Abschluss der Analyse bildet die Ableitung von Transformationsempfehlungen für die weitere Entwicklung der EPSAS mit besonderem Blick auf Sozialverpflichtungen
Økonomisk utdanning og forskning i Ålesund
No full textPublishedDenne jubileumsantologien markerer at økonomiutdanningen i Ålesund fyller 40 år i 2025.
I 1985 ble det for første gang tilbudt offentlig økonomiutdanning på høyskolenivå i Ålesund. Dette første ettårige studiet, innen skipsadministrasjon og bedriftsøkonomi, ble gitt ved Fiskerteknisk høgskole. I dag er økonomimiljøet en del av NTNU. I antologiens første del gjennomgås utviklingen og veksten innen økonomisk utdanning og forskning i Ålesund fram til i dag. Utviklingen har skjedd i takt med internasjonaliseringen av Sunnmørsindustrien og bærekraftig industriutvikling i regionen, som også beskrives i bokas første del.
I bokas andre del illustreres den faglige bredden og dybden som preger økonomiutdanningen og -forskningen i Ålesund dag. Denne delen består av forskningskapitler som tar for seg temaer som innovasjon, entreprenørskap, digitalisering, bærekraftige forretningsmodeller, turisme, økonomisk styring, ESG og finans.
Økonomiutdanningen i Ålesund har tradisjonelt hatt et nært samarbeid med næringslivet i regionen. Denne nærheten har vært verdifull både for studenter og ansatte, i både utdanning og forskning. Det internasjonalt rettede næringslivet gjenspeiles i utdanningsprogrammer med globalt fokus, internasjonale forskningsprosjekter samt et mangfold av studenter og ansatte med internasjonal bakgrunn
Chapter Crisi demografica e rapporti di lavoro: la modificazione dei contratti agrari e della vita contadina nella Romagna del XIV-XV secolo
No full textThe abandonment of the long-term agricultural contracts, practically lifelong and hereditary, characteristic of the early Middle Ages, and the emergence of short-term mezzadria (sharecropping), the expression of a different relationship between landlords and peasants, characterized by greater control of work and a greater burden of impositions and levies, took place between the thirteenth and fifteenth centuries in a progressive and laborious way, given the tenacity of custom and traditional use. The demographic collapse of the fourteenth century led to a general revision of economic and social relations, which favoured and accelerated this transition. This phenomenon was supported by urban legislation that protected the interests of the landowners. The example of Romagna, analyzed here, was common to several areas of central-northern Italy
Recent Advances in Molecular Mechanisms Underlying Kidney Diseases
No full textKidney diseases remain a major public health concern associated with increasing morbidity and the mortality of millions of people globally. Recently, the prevalence of kidney diseases has increased significantly. Their pathological hallmarks include the excessive accumulation and deposition of the extracellular matrix, mesangiolysis, the thickening of the glomerular basement membrane, tubulointerstitial fibrosis, and many more, which eventually lead to the loss of kidney function. As the pathogenesis of kidney diseases is multifactorial, several experimental models have recently been established to mimic clinical situations and provide a mechanistic understanding of various renal pathologies, with the aim of identifying and developing potential therapeutic targets. These models have been utilized to identify several underlying molecular mechanisms, including the following: the PI3K/Akt/mTOR, Jak/Stat, and inflammatory signaling pathways; the activation of the renal hydrogen sulfide system; the induction of oxidative and endoplasmic reticulum stress and apoptotic pathways; the activation of fibroblasts and the renin–angiotensin–aldosterone system; and mitochondrial dysfunction. Targeting these molecular mechanisms has proven to be beneficial and offers huge potential for developing novel therapies. This Special Issue focuses on recent developments in research on the pathophysiology of kidney diseases and their therapeutic targets for diagnosis and treatment
Strategic Innovative Marketing and Tourism
No full textThis open access book presents the latest findings of researchers from around the globe who presented their work at the 11th International Conference of Strategic Innovative Marketing and Tourism (ICSIMAT) in 2024. It provides an up-to-date information and discusses current trends, issues, and debates, both theoretical and practical research, on strategic innovative marketing and tourism and applications from social media and emerging technologies in Artificial Intelligence and the Internet of Everything. Topics covered in the chapters include social media in marketing and tourism hospitality, culture, strategic tools, and techniques employed and implemented by some of the top research laboratories in the world to the industry. This book brings together work from both academia and industry and continues the successful impact of the previous years' conference on the academic discussion of the topics
Advances in Wood Based Composites
No full textThe significance of wood-based composites has grown substantially in recent years due to their enhanced material efficiency, sustainability, and versatile applications. These composites are engineered by integrating lignocellulosic wood elements such as fibers, particles, or veneers with polymeric adhesives through manufacturing processes such as hot pressing, extrusion, or injection molding. Recent advancements in wood-based composites have focused on facets such as processing techniques, product innovations, surface and color treatments, and the examination of key properties. To optimize performance characteristics, specific additives such as hardeners, coupling agents, plasticizers, and fillers are incorporated into the composite formulation. These additives play a critical role in improving interfacial adhesion, mechanical strength, dimensional stability, and resistance to environmental degradation, thereby enhancing overall durability and functionality. Energy efficiency is also critical; therefore, improved manufacturing effectiveness and sustainability are targeted. Finally, significant insights into the acoustic properties of wood were gained through the analysis of sound propagation velocity combined with impactful design choices. The evaluation of cellulose macromolecular properties after chemical treatment helps us understand the changes that affect the performance of wood composites, indicating a comprehensive approach to enhancing wood-based materials
Investigación digital en equilibrio. Entre la tecnofilia y la tecnofobia
No full textThe emergence of digital technologies has radically transformed the access to and production of knowledge, raising epistemological, methodological, and ethical conflicts that call for reflection on the foundations of science and education. Given this context, the objective is to develop a critical epistemological approach through a documentary review and qualitative-interpretative analysis that, overcoming technophilia and technophobia, analyzes the role of technology as an emerging manager of knowledge, identifying categories such as mediated knowledge, technological agency, and posdigitality to reconfigure knowledge. Based on a documentary review and qualitative-interpretative analysis, three discursive nuclei are identified: technophilia, technophobia, and critical mediation. This analysis yielded original findings such as mediated knowledge, technological agency, and posdigitality, providing a new interpretive framework. These dimensions are presented in a conceptual map that articulates these emerging dimensions and categories, providing an analytical framework to inform educational practice, research, and responsible digital policy design.PublishedLa irrupción de las tecnologías digitales ha transformado radicalmente el acceso y producción del conocimiento, planteando conflictos epistemológicos, metodológicos y éticos que instan a reflexionar sobre los fundamentos de la ciencia y la educación. Frente al contexto planteado, el objetivo es desarrollar una aproximación epistemológica crítica, mediante la revisión documental y el análisis cualitativo-interpretativo que, superando la tecnofilia y la tecnofobia, analice el papel de la tecnología como gestore emergente del conocimiento, identificando categorías como el saber mediado, la agencia tecnológica y la posdigitalidad para reconfigurar el conocimiento. A partir de una revisión documental y un análisis cualitativo-interpretativo, se identifican tres núcleos discursivos: tecnofilia, tecnofobia y mediación crítica. De este análisis surgieron como hallazgos originales el saber mediado, la agencia tecnológica y la posdigitalidad, aportando un nuevo marco interpretativo. Estas dimensiones se presentan en un mapa conceptual que articula estas dimensiones y categorías emergentes, proveyendo un marco analítico para informar sobre la práctica educativa, la investigación y el diseño de políticas digitales responsables
Przykłady konstrukcji i symulacje inżynierskie przyczep samochodów osobowych
No full textThe coursebook covers content from the scope of vehicle construction.It contains a synthetic description of design tasks related to the planand production of passenger car trailers class 01 and 02, intended forvarious purposes. Only the first chapter is a collection of specific technical,legal, economic and operational requirements that affect the design, startof production and conditions of use trailers of various types. Each of theproposed five issues has been included in one of the following chapters. Thetasks are written in such a way that it is possible to follow their solutionor prepare your own, similar problem and analyze it independently by thereader. At the end of each chapter containing a design problem, there aresuggested directions for extending the analysis of the structure.
The aim and final effect of solving the described tasks was to demonstratethat the analyzed structure is safe in the technical sense, technologicallyfeasible and ensures the functionality assumed at the beginning. The executionof this objective consisted in searching for the best design variant of elementsusually found in passenger car trailers and other components and parts,the use of which significantly changes, improves or extends the utility valuesof the vehicle.
The advantages resulting from the use of engineering software in designwork were additionally confirmed. Supporting these programs with analyticalmethods allowed for the identification of load and comprehensive assessmentof the effort of elements, structural nodes and trailer subassemblies. It alsoallowed for the assessment of the justification for the use of resources, bothduring the production and maintenance of vehicles.PublishedPodręcznik zawiera treści z zakresu budowy pojazdów. Zamieszczono w nim syntetyczny opis zadań projektowych, związanych z konstruowaniem i wytwarzaniem przyczep samochodów osobowych klas 01 i 02, przeznaczonych do różnych celów. Jedynie pierwszy rozdział stanowi zbiór specyficznych wymagań technicznych, prawnych, ekonomicznych i eksploatacyjnych mających wpływ na konstruowanie, rozpoczęcie produkcji i warunki użytkowania przyczep różnych typów. Każde z pięciu zagadnień zostało zawarte w jednym z kolejnych rozdziałów. Zadania są rozpisane w taki sposób, że możliwe jest śledzenie ich rozwiązania lub przygotowanie własnego, podobnego problemu i samodzielna jego analiza przez Czytelnika. Na końcu każdego rozdziału,zawierającego problem projektowy, zamieszczono sugerowane kierunki rozszerzenia analizy konstrukcji. Celem i końcowym efektem rozwiązania opisanych zadań było wykazanie,że analizowana konstrukcja jest bezpieczna w sensie technicznym, technologicznie możliwa do wykonania i zapewnia założoną na wstępie funkcjonalność. Realizacja tego celu polegała na poszukiwaniu najlepszego wariantu konstrukcyjnego elementów zwykle występujących w przyczepach samochodów osobowych oraz innych podzespołów i części, których zastosowanie istotnie zmienia, polepsza lub poszerza walory użytkowe pojazdu. Potwierdzono przy tym zalety, wynikające z wykorzystania oprogramowania inżynierskiego w pracach projektowych. Wspomaganie tych programów metodami analitycznymi pozwoliło na identyfikację obciążenia i kompleksową ocenę wytężenia elementów, węzłów konstrukcyjnych i podzespołów przyczep. Umożliwiło również ocenę zasadności zużycia zasobów, zarówno podczas wytwarzania, jak i użytkowania pojazdów
The Language of Melancholy
No full textThis book explores how the demise of the traditional language of melancholy lies at the root of contemporary difficulties in engaging with darker aspects of human affective experience. Melancholy – or melancholia – was a concept transmitted for millennia through a living tradition involving philosophers, physicians, poets, theologians, novelists and artists. Over the years, varied analogies, metaphors, images and ideas amassed around this notion of melancholy, and those suffering from it had powerful means to speak and write about their experiences. After the discarding of melancholy as a diagnostic entity in the 20th century for the specialized professional discourse of anxiety and depressive disorders, this rich language, unfortunately, also disappeared from the public eye. Vinkesteijn reexamines the philosophical and existential value of this language, drawing the figures and images of its tradition out of the shadows, and showcasing its beauty and expressive potential in their own words. This volume will be of interest to a broad audience of academics, students, and general readers interested in the history of ideas, philosophy, psychiatry, mental illness, and the historical and contemporary cultural discourse of depressive disorders
Space, Affect, Memory
No full textSpace, Affect, Memory highlights the centrality of space in modern and contemporary culture, both as an object of study and as a concept that underpins research and creative practice. In so doing, this book argues for the necessity of a new approach to space which integrates its affective and memorial dimension. Contributors from different fields explore and advance debates in literary geography from diverse transnational perspectives through close readings of canonical and less familiar cultural and literary productions in English, Spanish, Portuguese, French, Italian and Japanese, in locales spanning Africa, the Americas, Asia and Europe. In this way, Space, Affect, Memory decentres the anglophone bias of established scholarly approaches in literary geography, probing terminologies and methodologies from different national traditions. Finally, Space, Affect, Memory interweaves the visual arts by engaging with photography, performance and architecture. As a result, the volume offers a fresh, comparative perspective on the intermingling of space, affect and memory that lies at the heart of literary geography and comparative literature. These efforts converge in a shared attempt to pluralize the field (geographies) and to showcase the numerous possibilities of creative, transdisciplinary interaction between media, performance and representation, across cultures