scholarly journals The Tourism–Landscape Nexus: Assessment and Insights from a Bibliographic Analysis

Land ◽  
2021 ◽  
Vol 10 (4) ◽  
pp. 417
Author(s):  
Sabrina Meneghello
Keyword(s):  
Common Good ◽  
Point Of View ◽  
Theory And Practice ◽  
Territorial Development ◽  
Bibliographic Analysis ◽  
Main Research ◽  
Landscape Studies ◽  
Research Areas ◽  
Content Analyses ◽  
Definition Of

Over the last two decades, the awareness about landscape as a common good and the definition of tourism as a relevant driver of territorial development have both increased contributions to contemporary reflections on places and mobilities. From a scientific point of view, the need for structured contributions on the “landscape–tourism” nexus has been stressed. In fact, tourism and landscape studies are fed by many disciplines, often returning sectorial articles, sometimes lacking in organicity. Considering recent literary reviews carried out through bibliometric and content analyses, the present paper intends to map different ways of defining and understanding this complex interrelation as it emerges from the main research areas. From geographical contributions to managerial perspectives addressing destination planning and development, and from sociological non-representational to actor network theories applied to tourism, among others, the nexus is faced by approaches and concepts that are both specific and recurrent. Expressions such as “tourist landscape”, “tourism landscape”, “touristscape” with their different meanings orient this literary investigation informing a tentative conceptual framework where interrelated spatial, social, and symbolic dimensions emerge with a key definitional role. The general aim was to possibly enrich the reflection on this relationship, providing new definitional contributions and conceptual frameworks able to coherently influence both theory and practice.

Sustainable urban land use: Definition, theoretical basis and review of morphology aspect concepts

2009 ◽  
Vol 1 (2) ◽  
pp. 153-170
Author(s):  
Ranka Gajić
Keyword(s):  
Land Use ◽  
Theoretical Basis ◽  
Urban Land ◽  
Urban Land Use ◽  
Point Of View ◽  
Theory And Practice ◽  
Urban Planner ◽  
Starting Point ◽  
Definition Of ◽  
Spatial Entities

The topic of sustainable urban land use compared to the world theory and practice has almost not been elaborated by the professionals in Serbia. This paper's starting point is that it is important to analyze and apply this topic, not only for the master plan level but also for the more detailed levels of planning and for smaller spatial entities/complexes in the cities, focusing on the morphological implications of sustainable urban land use as the topic relevant from the architect/urban planner point of view. After the definition of the notion of sustainable urban land use and the theoretical basis has been defined in the introductory explications, followed by a brief review of that topic's presence in Serbia, the point of view has been explained - namely, focusing on one single aspect (morphology) followed by a review of relevant criteria of other aspects of sustainable urban land use (economical, ecological and social aspects). The conclusion derived by synthesis represents the recommendation for a possible practice/methodology for planner's approach to the sustainable urban land use from the viewpoint of the morphology aspect.

scholarly journals Special Issue on the Theory and Practice of Differential Privacy

2017 ◽  
Vol 7 (2) ◽  
Author(s):  
Marco Gaboardi ◽  
Chris J. Skinner
Keyword(s):  
Data Analysis ◽  
Programming Languages ◽  
Differential Privacy ◽  
International Workshop ◽  
Theory And Practice ◽  
Release Mechanism ◽  
Special Issue ◽  
Research Areas ◽  
Recent Developments ◽  
Definition Of

This special issue presents papers based on contributions to the first international workshop on the “Theory and Practice of Differential Privacy” (TPDP) held in London, UK, 18 April 2015, as part of the European joint conference on Theory And Practice of Software (ETAPS). Differential privacy is a mathematically rigorous definition of the privacy protection provided by a data release mechanism: it offers a strong guaranteed bound on what can be learned about a user as a result of participating in a differentially private data analysis. Researchers in differential privacy come from several areas of computer science, including algorithms, programming languages, security, databases and machine learning, as well as from several areas of statistics and data analysis. The workshop was intended to be an occasion for researchers from these different research areas to discuss the recent developments in the theory and practice of differential privacy. The program of the workshop included 10 contributed talks, 1 invited speaker and 1 joint invited speaker with the workshop “Hot Issues in Security Principles and Trust” (HotSpot 2016). Participants at the workshop were invited to submit papers to this special issue. Six papers were accepted, most of which directly reflect talks presented at the workshop

scholarly journals The Anthropology of Business Ethics: Worth Thinking about!

2016 ◽  
Vol 2 (1) ◽  
pp. 7 ◽  
Author(s):  
Ghislaine Gallenga
Keyword(s):  
Business Ethics ◽  
Common Good ◽  
Point Of View ◽  
Theory And Practice ◽  
Research Subject ◽  
Value Judgment ◽  
A Value ◽  
Philosophical Background ◽  
Work Management

This article deals with epistemological thoughts about business ethics. My intention is to consider business ethics as a research subject in anthropology and not to judge the relevance of the morality or ethics: in other words, the integration of activities in a “common good” category. The article examines the philosophical ground of this notion and explores whether business ethics is related to this philosophical background. While, from an anthropological point of view, it is better to draw a value judgment from the notion of “business ethics” (applicability, truthfulness, intentionality, and so on), the argument presented here is that it is better to consider “business ethics” as a category of work management at the meeting point between theory and practice, and to observe in situ how this notion is used, articulated and circulated in the daily life of a workplace.

scholarly journals Linguistic personality in culture: research areas

2021 ◽  
Vol 1 (24) ◽  
pp. 152-158
Author(s):  
Oksana V. Rtishcheva ◽  
Keyword(s):  
Human Life ◽  
Point Of View ◽  
Russian Science ◽  
Language And Culture ◽  
Cultural Concepts ◽  
Research Areas ◽  
Functional Aspects ◽  
Statics And Dynamics ◽  
The One ◽  
Definition Of

The article deals with the definition of linguistic personality in the context of the relationship between language and culture. Language as a cultural phenomenon in determining the linguistic personality is considered in the works of J. L. Weisgerber. Speaking about language as a cultural value, the researcher evaluates the possibility for understanding it as an internal content of culture. Moreover, the author considers the linguistic personality within the context of the internal features of culture, taking into account the existential characteristics of language in its statics and dynamics. In Russian science, the first mention of the linguistic personality is found in V. V. Vinogradov’s works. In his interpretation the linguistic personality acts as an integrative formation including two sides, the collective (social) and individual. An important aspect of V. V. Vinogradov's linguistic personality reconstruction is the fact that the author focuses on the speech structure, which demonstrates real understanding of a language with regard to its functional characteristics, which overcome the closed existence in the system of set rules. Modern Russian linguistic and cultural concepts present more detailed study of linguistic personality practices in the context of culture. For example, V. I. Karasik considers the linguistic personality from the point of view of linguistic conceptology, focusing on integrative understanding of a language in its semantic and value aspects,on the one hand, and in its practical and functional aspects, on the other. Y. N. Karaulov tries to integrate the polarity of the linguistic personality with the levels of its organization, taking into account invariant and variable characteristics. The author notes that the linguistic personality can be characterized from the position of language consciousness and speech behavior. However, the focus of its study in the context of culture reveals certain aspects of human nature and life connected to the implementation of cultural forms, in which the existential foundations of human life are realised, reflecting its spiritual content.

MIGRATION PROCESSES IN RUSSIA: ANALYSIS OF TRENDS AND MECHANISMS OF STATE REGULATION

2021 ◽  
Vol 0 (4) ◽  
pp. 117-122
Author(s):  
YU.S. AITOVA ◽  
Keyword(s):  
Migration Policy ◽  
State Regulation ◽  
Point Of View ◽  
Human Migration ◽  
Rural Settlements ◽  
Territorial Development ◽  
Essential Point ◽  
General Government ◽  
Definition Of ◽  
High Level

Today, the human migration is one of the most important factors in the socio-economic territorial development. This process requires considerable attention on the part of federal, regional and municipal general government. The main trends that characterize migration in Russia at the present time is a population tightening and a high level of its concentration in the European part of the country, a significant outflow of population from towns, small cities, as well as rural settlements, migration inflow to large and highly developed territories, an increase in the socio-economic development polarization in territories, etc. These problems are also considered in the Concept of the State Migration Policy in the Russian Federation for 2019-2025. At the same time, despite the adoption of the Concept several issues remain unresolved, such as the lack of state attention to internal Russian migration, the definition of specific needs of the region and municipalities, as well as the lack of a quantitative assessment of targets, etc. It is necessary to clarify the main directions and mechanisms for implementing Russia's migration policy. It is promising to consider population migration from the point of view of meeting the various interests and needs of the main participants in this process - a person, business, territory (locality, region, country), in our opinion. An essential point in the development of such a mechanism is an adequate and scientifically based description of the characteristics of each agent., It is necessary to develop a set of proposals for improving the migration policy and measures for its implementation to achieve a balance of interests of these agents.

The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rosa Lombardi ◽  
Charl de Villiers ◽  
Nicola Moscariello ◽  
Michele Pizzo
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
Theory And Practice ◽  
Future Research ◽  
Content Type ◽  
Main Research ◽  
Research Areas ◽  
The Impact ◽  
Practical Implications

PurposeThis paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda for future research.Design/methodology/approachThe authors include studies from 2010 to 2020 in their structured literature review (SLR), using accounting journals on the Scopus database, which yielded 40 articles with blockchain and auditing at its core.FindingsOne of the contributions of the authors’ analyses is to group the prior research, and therefore also the agenda for future research, into three main research areas: (1) Blockchain as a tool for auditing professionals to improve business information systems to save time and prevent fraud; (2) Smart contracts enabling Audit 4.0 efficiency, reporting, disclosure and transparency; (3) Cryptocurrency and initial coin offerings (ICOs) as a springboard for corporate governance and new venture financing. The authors’ findings have several important implications for practice and theory.Practical implicationsThe results of this study emphasise that (1) the disruption of blockchain in auditing is in a nascent phase and there is a need for compelling empirical studies and potential for the involvement of practitioners; (2) there may be a need to reconsider audit procedures especially suited for digitalisation and BT adoption; (3) standards, guidelines and training are required to pivot towards and confront the challenge BT will represent for auditing; and (4) there are two sides to the BT coin for auditing, enthusiasm about the potential and risk upon implementation. These practical implications can also be seen as a template for future research in a quest to align theory and practice.Originality/valueThe authors’ SLR facilitates the identification of research areas and implications, forming a useful baseline for practitioners, professionals and academics, as they draft the state of the art on the disruption of blockchain in auditing, highlighting how BT is changing auditing activities and traditions.

scholarly journals Theft vs find: theoretical and practical issues

2021 ◽  
Vol 2021 (3) ◽  
pp. 121-130
Author(s):  
Nikolay Ryabinin ◽  
Kseniya Filipson
Keyword(s):  
Russian Federation ◽  
Criminal Code ◽  
Civil Code ◽  
Theory And Practice ◽  
Controversial Issues ◽  
Main Research ◽  
Legal Definition ◽  
Judicial Practice ◽  
The Russian Federation ◽  
Definition Of

The purpose of the study is to analyze the features of legal relations regulated by Art. 158 of the Criminal Code of the Russian Federation and Art. 227 of the Civil Code of the Russian Federation, as well as to identify and resolve the problems related to the proper legal definition of these relations. The main research methods are: structural-system, methods of logical analysis and synthesis, formallegal, comparative-legal, as well as collecting information through the study of scientific periodicals and materials of judicial practice on this issue. The article discusses in detail the features of the delimitation of relations arising in accordance with Art. 158 of the Criminal Code of the Russian Federation and Art. 227 of the Civil Code of the Russian Federation. The authors note that in the theory and practice of both criminal and civil law, one of the most controversial issues is the problem of differentiating a criminal offense under Art. 158 of the Criminal Code of the Russian Federation and acts that are not such (Article 227 of the Civil Code of the Russian Federation). So, to date, there is no consensus about the signs of differentiation of these compositions, and the criteria that have been developed at the present time are very vague and contradictory. Misinterpretation and application of norms when qualifying relations in accordance with Art. 158 of the Criminal Code of the Russian Federation and Art. 227 of the Civil Code of the Russian Federation does not allow citizens to protect effectively their rights and legitimate interests. Therefore, in order to prevent violations of civil rights, it is necessary to conduct a comprehensive scientific study of the features enabling to differentiate the above mentioned relations. Considerable attention is paid to the problem of appropriation of the found someone else’s property, when this property has identifying features. The authors define the types of property in the possession of the owner or any other type of legal owner, and also disclose the main characteristics of the specified property. In addition, the article formulates the authors’ definitions of such concepts as «finding» and «appropriation» of what was found. Based on the analysis of judicial and investigative practice, the authors propose the following recommendations for changing the legislation and the practice of its application in order to resolve controversial issues arising from the qualification of crimes against property. First, it is necessary to make clarifications in the resolution of the Plenum of the Supreme Court of the Russian Federation of December 27, 2002 No. 20 «On judicial practice in cases of theft, robbery and banditry» which property should be recognized as being in the possession of the owner or other legal owners and determine the characteristic features of such property ... Secondly, it is necessary to formulate and consolidate the legal definition of a find in the Civil Code of the Russian Federation. Thirdly, to return into Chapter 21 of the Criminal Code of the Russian Federation «Crime against property» the part «Appropriation of the found property».

Human Behaviors in Online Pharmacies

2012 ◽  
pp. 661-670
Author(s):  
Grazia Orizio ◽  
Umberto Gelatti
Keyword(s):  
Case Reports ◽  
Pharmaceutical Preparations ◽  
Research Area ◽  
Population Based ◽  
Main Research ◽  
Ethical Implications ◽  
Research Areas ◽  
Online Pharmacy ◽  
Online Pharmacies ◽  
Definition Of

Online pharmacies are companies that sell pharmaceutical preparations via the Internet. The purpose of this contribution is to summarize the existing evidence on the issue, following four main research areas. The first is about data on consumers buying from online pharmacies. This is the most relevant area regarding behavioral aspects. The research area was tackled via different approaches, specifically: the study of cognitive characteristics and decision-making patterns, the definition of consumers’ socio-demographic characteristics via population-based surveys, clinical case reports on complications occurring in consumers of drugs purchased online, and the empirical study of risk perception regarding online pharmacies. Other research areas include the study of online pharmacy website characteristics (found by web scanning), and of the products bought online in terms of purchase characteristics and drug quality. A large amount of literature was dedicated to the complex legal and ethical implications raised by online pharmacies.

Accounting Research on Private Firms: State of the Art and Future Directions

2019 ◽  
Vol 54 (02) ◽  
pp. 1950007 ◽  
Author(s):  
Sasson Bar-Yosef ◽  
Carlo D’Augusta ◽  
Annalisa Prencipe
Keyword(s):  
Financial Reporting ◽  
Global Economy ◽  
State Of The Art ◽  
Private Firms ◽  
Public Companies ◽  
Main Research ◽  
Accounting Research ◽  
Research Areas ◽  
Public Data ◽  
Definition Of

Private companies play a significant role and are the main growth engine of the global economy. Yet, until recently, empirical research in accounting has focused primarily on public companies. Over the last few years, we have observed a change in trend. Accounting scholars have started researching private firms and have contributed to a better understanding of their accounting decisions. This growing attention is likely due to a better availability of public data and to the fact that several regulators issued specific regulations on private firms’ financial reporting. In this paper, we analyze the state of the art of accounting research in this area. We review 95 papers published in 21 accounting journals over the period 1986–2018. After looking into the definition of private firms, we highlight the role of the private firm status in the research design, classify each paper into four main research areas (i.e., financial accounting, taxation, auditing, and valuation) and discuss the main contributions. We argue that the current state of accounting research on private firms — although quite rich — is still insufficient in light of the relevance of such a segment of the world economy. After soliciting additional research, we devise possible venues for future studies.

scholarly journals MATHEMATICS AS A TOOL FOR LITERARY ANALYSIS. MEASURING HAPPINESS – A CONTRIBUTION TO THE DEFINITION OF HAPPINESS IN STANISŁAW LEM

2019 ◽  
Vol 18 (3) ◽  
pp. 55-65
Author(s):  
Tadeusz Sierotowicz ◽  
Tomasz Sierotowicz
Keyword(s):  
Mathematical Model ◽  
Real Life ◽  
Research Problem ◽  
Point Of View ◽  
Literary Analysis ◽  
Business Success ◽  
Success Factor ◽  
Main Research ◽  
Stanislaw Lem ◽  
Definition Of

Background: Happiness and its determinants have been the subject of scientific inquiries as early as in the works of Aristotle. It has appeared in many fields of science. For example, in economics, Frank Knight indicated happiness as one of the three main factors of business success (1921). Nowadays, positive psychology also deals with success. Happiness is therefore an important success factor, not only in business, but also in the real life, career, and development of every human being (Brickman et al. 2016; Seligman 2005). Aim: The main research problem, as a case study, was to identify a definition of happiness, which would provide the opportunity to formulate a mathematical model, thus making it possible to measure levels of happiness. Materials and methods: Literature reviews on the definition of happiness were conducted to achieve the main aim. They resulted in identifying the proposals of Stanisław Lem, who in his futuristic works not only offers a definition of happiness but also describes a unit of its measurement and provides a recipe for it. This became the basis for designing a computer simulation of the definition of happiness as a kind of human experience. Results: A newly designed mathematical model was formulated that describes levels of happiness from a quantitative point of view, including a unit of its measurement. Conclusion: The designed mathematical model is complete and is the first example of the implementation of the definition of happiness described in literature. It is also the first step in the mathematical approach to happiness becoming the most important factor of human work, development, and success

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