The Accounting Equation and Claims on Assets Value Change

Author(s):  
Fernando Juarez
Keyword(s):  
2005 ◽  
Author(s):  
Veronica Benet-Martinez ◽  
Maria Jose Sotelo ◽  
Manolo Munoz
Keyword(s):  

2021 ◽  
pp. 194855062110240
Author(s):  
Ella Daniel ◽  
Anat Bardi ◽  
Ronald Fischer ◽  
Maya Benish-Weisman ◽  
Julie A. Lee

The COVID-19 pandemic has had immense impact on people’s lives, potentially leading individuals to reevaluate what they prioritize in life (i.e., their values). We report longitudinal data from Australians 3 years prior to the pandemic, at pandemic onset (April 2020, N = 2,321), and in November–December 2020 ( n = 1,442). While all higher order values were stable prior to the pandemic, conservation values, emphasizing order and stability, became more important during the pandemic. In contrast, openness to change values, emphasizing self-direction and stimulation, showed a decrease during the pandemic, which was reversed in late 2020. Self-transcendence values, emphasizing care for close others, society, and nature, decreased by late 2020. These changes were amplified among individuals worrying about the pandemic. The results support psychological theory of values as usually stable, but also an adaptive system that responds to significant changes in environmental conditions. They also test a new mechanism for value change, worry.


1987 ◽  
Vol 20 (2) ◽  
pp. 235-264 ◽  
Author(s):  
Thomas O. Hueglin

AbstractA general perception of crisis at the end of the postwar period of growth has spawned two types of theoretical response: while a conservative theory of overload focusses on ungovernability caused by postmaterialist value change, radical analysis points to the structural contradictions of the welfare and intervention state. This article suggests that the current crisis is characterized by postmaterialist persistenceandstructural contradictions under the conditions of economic constraint. It examines polarization and potential mobilization of fragmented postindustrial societies in the context of neo-conservative politics, and it suggests a regime of economic dualism and/or corporatism as the most likely outcome.


1991 ◽  
Vol 85 (3) ◽  
pp. 905-920 ◽  
Author(s):  
Harold D. Clarke ◽  
Nitish Dutt

During the past two decades a four-item battery administered in biannual Euro-Barometer surveys has been used to measure changing value priorities in Western European countries. We provide evidence that the measure is seriously flawed. Pooled cross-sectional time series analyses for the 1976–86 period reveal that the Euro-Barometer postmaterialist-materialist value index and two of its components are very sensitive to short-term changes in economic conditions, and that the failure to include a statement about unemployment in the four-item values battery accounts for much of the apparent growth of postmaterialist values in several countries after 1980. The aggregate-level findings are buttressed by analyses of panel data from three countries.


2011 ◽  
Vol 117-119 ◽  
pp. 394-397
Author(s):  
Jen Ching Huang ◽  
Yung Jin Weng

This study used the nanoindenter to perform indentation tests on copper bulk and nano copper film in order to discuss the mechanical properties of pure copper at the nano scale. This study tested 7 levels of load, ranging from 20 to 200 μN (load increment at 30 μN) for the indentation tests on copper bulk and nano copper film specimens. Results showed that the load was roughly proportional to the residual depth, in the case of flat nano copper film, while the relationship between the load and the residual depth was not significant in the case of unsmooth copper bulk. Moreover, the hardness of both the copper bulk and the nano copper film would increase along with increasing load, while the Er value change trends of both the copper bulk and the nano copper film specimens differed with increasing load.


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