Institution-specific Value
Author: Wayne R. Landsman
Publisher:
Published: 2006
Total Pages: 22
ISBN-13:
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Institution-Specific Value
Author: Ken V. Peasnell
Publisher:
Published: 2013
Total Pages: 26
ISBN-13:
DOWNLOAD EBOOKThe introduction of a new accounting standard for financial instruments has raised a number of issues related to the application of fair value principles. This paper discusses some of these issues which are generally related to the fact that fair values are not always easily defined or readily available. It concludes that the application of fair value for financial liabilities might present fewer complications if it is matched by similar valuation principles for financial assets. The issue of measurement error is more complicated as it can be related to whether valuations refer to exit value, as postulated by the IASB, or deprival value, which is more closely related to firm-specific valuation. Measurement error is magnified in the income statement and so will be any biases from the application of historical accounting for derivatives. Despite any measurement issues, the problem of institution-specific dimensions of value that looms so large in the case of non-financial enterprises and makes the systematic application of fair value accounting fraud with difficulty there, would seem to be much more manageable for financial institutions because of their familiarity with risk measurement and management techniques for financial instruments.
The Institution of Intellectual Values
Author: Gordon Graham
Publisher: Andrews UK Limited
Published: 2011-12-07
Total Pages: 289
ISBN-13: 1845402723
DOWNLOAD EBOOKThis is a revised and expanded version of the much praised short book Universities: The Recovery of An Idea. It contains chapters on the history of universities; the value of university education; the nature of research; the management and funding of universities plus additional essays on such subjects as human nature and the study of the humanities, interdisciplinary versus multidisciplinary study, information systems and the concept of a library, the prospects for e-learning, reforming universities, intellectual integrity and the realities of funding, and spiritual values and the knowledge economy.
Property
Author: Hanoch Dagan
Publisher: Oxford University Press
Published: 2011-03-18
Total Pages: 338
ISBN-13: 0199876320
DOWNLOAD EBOOKProperty: Values and Institutions, by Hanoch Dagan, offers an original understanding of property, different from the dominant voices in the field, yet loyal to the practice of property. It rejects the misleading dominant binarism in which property is either one monistic form, structured around Blackstone's (in)famous formula of sole and despotic dominion, or a formless bundle of rights. Instead, it conceptualizes property as an umbrella for a set of institutions bearing a mutual family resemblance. It resists the prevailing tendency to discuss property through the prism of only one particular value, notably efficiency. Dagan argues that property can, and should, serve a pluralistic set of liberal values. These property values include not only autonomy and utility, which are emphasized by many contemporary scholars, but also labor, personhood, community, and distributive justice. Dagan claims that property law, at least at its best, tailors different configurations of entitlements to different property institutions, with each such institution designed to match the specific balance between property values best suited to its characteristic social setting. Dagan develops this theoretical account and applies it to key doctrinal contexts. In particular, he analyzes the normative underpinnings of the doctrines regulating the interactions between landowners and governments (both eminent domain and regulatory takings doctrines) and those regulating the governance of property owned by multiple owners (such as co-ownership, marital property, and the law of common interest communities).
Values, Institutions and Innovations for Societal Progress
Author: Udo Pesch
Publisher: Edward Elgar Publishing
Published: 2024-06-05
Total Pages: 241
ISBN-13: 1035322536
DOWNLOAD EBOOKIn this thought-provoking book, Udo Pesch examines how values articulated by society are incorporated into institutions and technologies in order to overcome what they consider to be a lack of democratic control over their progress.
Institution-specific Value
Author: K. V. Peasnell
Publisher:
Published: 2006
Total Pages: 36
ISBN-13:
DOWNLOAD EBOOKThe introduction of a new accounting standard for financial instruments, has raised a number of issues related to the application of fair value principles. This paper discusses some of these issues which are generally related to the fact that "fair values" are not always easily defined or readily available. It concludes that the application of fair value for financial liabilities might present fewer complications if it is matched by similar valuation principles for financial assets. The issue of measurement error is more complicated as it can be related to whether valuations refer to exit value, as postulated by the IASB, or deprival value, which is more closely related to firm-specific valuation. Measurement error is magnified in the income statement and so will be any biases from the application of historical accounting for derivatives. Despite any measurement issues, the problem of institution-specific dimensions of value that looms so large in the case of non-financial enterprises and makes the systematic application of fair value accounting fraud with difficulty there, would seem to be much more manageable for financial institutions because of their familiarity with risk measurement and management techniques for financial instruments.
Institutions, Communication and Values
Author: W. Dolfsma
Publisher: Springer
Published: 2009-08-12
Total Pages: 179
ISBN-13: 0230250661
DOWNLOAD EBOOKInstitutions are man-made entities and their workings, as well as the changes they may undergo, is fundamentally imbued in language and communication. In analysing the role of socio-cultural values, this book argues that communication and language is inseparable from both the economy and a meaningful understanding of insitutions.
Understanding Values Work
Author: Harald Askeland
Publisher: Palgrave Macmillan
Published: 2020-02-15
Total Pages: 0
ISBN-13: 9783030377472
DOWNLOAD EBOOKAt the core of institutional theories, ‘values’ is a central term and figures in most definitions; however it remains understudied and under-explored. The editors of this open access book identify a resurgence of interest in the values-construct which underpins discussions of identity, ‘ethos’ and the purpose/nature of public and civic welfare provision. Considering the importance of values and values work to social, material and symbolic work in organizations, individual chapters explore values work as performed in organizations and by leaders. Focusing on practices of values work, the book applies and combines different theoretical lenses exemplified by the integration of institutional perspectives with micro-level perspectives and approaches.
Transactions of the American Institute of Electrical Engineers
Author:
Publisher:
Published: 1921
Total Pages: 862
ISBN-13:
DOWNLOAD EBOOKSolar Energy, Technology Policy, and Institutional Values
Author: Frank N. Laird
Publisher: Cambridge University Press
Published: 2001-03-26
Total Pages: 268
ISBN-13: 1139428543
DOWNLOAD EBOOKEnergy policies that promote new technologies and energy sources are policies for the future. They influence the shape of emergent technological systems, and also condition our social, political and economic lives. Solar Energy, Technology Policy, and Institutional Values demonstrates the difficulties of deliberating such properties by providing a historical case study that analyses US renewable energy policy from the end of World War II through the energy crisis of the 1970s. The book illuminates the ways beliefs and values come to dominate official problem frames and get entrenched in institutions. In doing so it also explains why advocates of renewable energy have often faced ideological opposition, and why policy makers fail to take them seriously.
