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1

SPÓR O MEDIA PUBLICZNE W PUBLIKACJACH DWÓCH POLSKICH TYGODNIKÓW OPINII Z PIERWSZEJ POŁOWY 2016 ROKU

100%

Furman W.

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2017

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nr 4(15)

45-55 (11)

EN

This article aims to verify the hypothesis that two Polish opinion-forming weeklies in their publications concerning the dispute over the public service media in Poland used different conceptual frameworks. Articles of two weeklies, Polityka and Do Rzeczy, published within the first half of 2016 were analysed. In this regard the hypothesis was refuted. Both weeklies applied very similar, but not identical frameworks.

2

Participativní bydlení: nová konceptualizace demokratických forem bydlení v České republice

75%

Malý Blažek J. , Hoření Samec T. , Kubala P. , Orcígr V.

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tom 59

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nr 2

173-195

EN

In recent years, in response to the increasing unaffordability of housing, many European countries have seen a renewed interest in forms of housing that emphasise elements of cooperation, self-organisation, and sharing (of space, organisation, or ownership between households). In the Czech Republic, we recently identified the first efforts of some municipalities and smaller groups of citizens to transpose this ‘housing innovation’ into the Czech context, which until now has predominantly favoured individual owner- occupied housing. Considering that these emerging forms of housing in the Czech Republic have yet to be conceptualised in theory, the goal of our article is to initiate a debate on a more precise conceptual understanding. To this end, we propose an overarching definition of participatory housing, which we present using three defining principles and five dimensions of participation. Reflecting on existing Western European conceptualisations and a historical contextualisation of (related forms of) housing in the territory of what is today the Czech Republic, we discuss the specific dimensions of the concept of participatory housing, the conditions of its existence, and what makes it distinct from other forms of housing.

3

МЕНЕДЖМЕНТ РИЗИКІВУ ВИЩІЙ ОСВІТІ: ХАРАКТЕРИСТИКА ПОНЯТІЙНО-ТЕРМІНОЛОГІЧНОГО АПАРАТУ ДОСЛІДЖЕННЯ

75%

Клочкова Т.

Педагогічні науки: теорія, історія, інноваційні технології

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2014

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nr 10(44)

32-40

EN

The process of higher education modernization gives rise to a great deal of risks the higher education institutions face. This risk management policy forms part of the internal control and corporate governance arrangements of the UK universities which try to follow and adopt best practice in the identification, evaluation and control of risks to ensure that, as far as is reasonably practical, risks are eliminated or reduced to an acceptable level.Despite the fact that risks exist in the higher education system and can never be eliminated, administration and staff of the Ukrainian universities are unaware of the nature of risk and the types of risks associated with their area of work. Although many studies have attempted to explore the risk management implementation in higher education, there is a sparse conceptual framework in this sphere. The author of this article focuses on the framework of categories and concepts, associated with the coverage of the issues of therisk management implementation in higher education institutionson the basis of such theoretical methods as a method of terminological analysis, comparison, synthesis, generalization. The comparative analysis of suchkey definitions as «risk», «risk management», «risk profile», «risk owner»is madeon the basis of native and foreign scientific sources, definition and specialized dictionaries, the UK regulatory documents in the risk management sphere. It has been revealed that the Higher Education Funding Council for England (HEFCE) defines risk as «the threat or possibility that an action or event will adversely or beneficiallyaffect an organization’s ability to achieve its objectives». Risk management is characterized by it as «a process which can provide assurance that damaging things will not happen or are less likely tohappen; that beneficial things will be or are more likely to be achieved». The author has proposed her own definition of risk managementin higher education which is as follows: it is a structured and coherent approach that combines strategy, processes, people, technologies and skills to identify, assess and control the uncertainties which may impact the university’s ability to achieve its objectives and missiontoprovideeducationalservices.An attempt to clarify the common terminology of pedagogical riskology that will enhance the level of knowledge of staff and administration of higher education institutions is made. The further research should focus on the analysis of the leading concepts of risk management in the Ukrainian and foreign theory of education.

4

The Transitional Change on the Implementation of ISO 14001:2015 In Copper Ore Mill – Case Study

75%

Susanto A. , Mulyono N. B.

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tom Vol. 18, nr 5

37--49

EN

The transition process of implementation standard for environmental management system (EMS) ISO 14001 :2015 lasts for three years, requiring every organization to adopt the latest version by September 2018. The objectives of this research is to describe and analyze the stages done by copper ore mill. This research used a concept analysis method, which focused on and could be basically defined to examine the basic elements of widely used concept to clarify ISO 14001 :2015 standards characteristics and relations. The result of this research provide a conceptual framework based on the standard of ISO 14001:2015 – EMS : Requirements with Guidance for Use, where this framework consists of steps to design the transition change from EMS ISO 14001 :2004 to its 2015 new version. The description of every step is expected to give understanding and model for organizations that must conduct transition and for the ones that will start implementing the EMS.

5

Other-projected environmental image: A conceptual framework

75%

Ji L.

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nr 1(12)

97-118

EN

Th is paper aims to develop a conceptual framework for the evaluation of other-projected1 environmental image in an international context. It is based on a case study of an Australian projection of China’s environmental image. By conducting inductive framing analysis and inductive content analysis, the research analyses 315 articles from two of the most important broadsheets in Australia — Th e Australian and Th e Sydney Morning Herald,2 from the year 2000 to 2011, and focuses on three special events. Th e fi ndings reveal four generic frames — environmental problems, environmental governance, global role, and international cooperation and other issue-specifi c frames. Th e research is a fi rst try at conceptualizing a framework for other-projected environmental image.

6

Financial reporting in the light of the systems approach and social sciences methodology. The conceptual frameworks perspective

51%

Nowak W. A.

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nr 99(155)

41-64

EN

The keynote topic of this paper encompasses the process of financial reporting seen as a research process in the sense of social sciences methodology, from the perspective of the systems approach. Attention is focused on the cognitive aspect of conceptual frameworks for financial reporting. The paper aims to examine whether a conceptual framework can be a theory for financial reporting. The research method is based on a foundational approach under the qualitative research method, encompassing descriptive and analytic approaches. There are two basic hypotheses: (a) a conceptual framework for financial reporting represents the systemic aspect of an economic entity and its social component, and (b) the conceptaul framework for financial reporting defines an irreplaycable way of doing this, indicating that a unit of the medium of exchange (money) must be used for measurement purposes, as an adequate flow of the meduium of exchange is essential to maintain openess of the system, and the usefulness of the representation for shaping that openness depends on the use of that particular unit of measurement. The aim has been successfully performed, and both hypotheses have been positively verified. This gives a new perspective on financial reporting and its conceptual framework, in scientific, social and economic terms.

PL

Zasadniczym tematem artykułu jest proces sprawozdawczości finansowej, ujmowany z perspektywy podejścia systemów jako proces badawczy w sensie metodologii nauk społecznych. Koncentracja następuje na kognitywnym aspekcie ram konceptualnych sprawozdawczości finansowej. W artykule odkrywa się naukowy aspekt ram konceptualnych sprawozdawczości finansowej oraz określa ich głęboką rolę w systemach działania społecznego, realizujących procesy poznawcze i regulacyjne. Z poznawczego punktu widzenia autor artykułu zmierza do zbadania, czy ramy konceptualne mogą być teorią sprawozdawczości finansowej. Przyjęta metoda bazuje na podejściu fundamentalnym w ramach badań jakościowych, obejmując podejścia deskryptywne i analityczne. Sformułowano dwie hipotezy bazowe: (a) ramy konceptualne sprawozdawczości finansowej służą odwzorowaniu systemowego aspektu podmiotu gospo-darującego oraz jego składnika społecznego, oraz (b) ramy konceptualne sprawozdawczości finansowej określają niezastępowalny sposób tegoż odwzorowania, wskazując, że dla celów pomiaru musi być użyta jednostka medium wymiany (pieniądz), jako że adekwatny przepływ medium wymiany (pieniądza) jest nieodzowny dla utrzymania otwartości systemu, zaś użyteczność odwzorowania dla kształtowania tej otwartości warunkowana jest zastosowaniem tej właśnie jednostki miary. Zamierzony cel został pomyślnie zrealizowany i obydwie hipotezy pozytywnie zweryfikowane. Daje to nową perspektywę spojrzenia na sprawozdawczość finansową i jej ramy konceptualne, zarówno w aspekcie naukowym, jak i społecznym oraz ekonomicznym.