Primul cadru conceptual britanic a fost definit o data cu crearea ASB, principalul organism de normalizare contabila, in anul 1990 sub numele de Statement of Principles (Enunt de principii).
ASB (Accounting Standards Board sau Consilul de Standarde de Contabilitate) are ca scop emiterea de standarde pentru intocmirea situatiilor financiare anuale cunsocute sub denumirea de FRS (Financial Reporting Standards sau Standarde de Raportare Financiara) si proiecte de norme pentru situatiile financ...
1. Acest Cadru conceptual defineste si descrie elementele si obiectivele unei misiuni de angajament si identifica misiunile pentru care se aplica Standardele Internationale de Audit (ISA), Standardele Internationale pentru Misiunile de Revizuire (ISRE) si Standardele Internationale pentru Misiunile de Asigurare. El asigura un cadru de referinta pentru:: (a) Auditorii profesionisti in practica publica (“practicieni”) in derularea misiunilor de asigurare. Pentru auditorii profesionist...
The presumption that concepts, arguments, and ideas are timeless has been replaced in recent decades by an awareness of their unavoidable historicity and temporality. Based on methods proposed by such scholars as Reinhart Koselleck, Quentin Skinner, John Pocock, and Michel Foucault which focus on the use of language in a historical context, conceptual history serves as an innovative and rigorous approach to the analysis of key social and political concepts, arguments and ideas.
The goa...
By Lisa Anderson - Columbia UniversityLicence: Course Description: Under the guidance of Professor Lisa Anderson, Conceptual Foundations of International Politics is a graduate course at Columbia's School of International and Public Affairs which examines many of the central concepts, theories, and analytical tools used in contemporary social science to understand and explain international affairs.Lectures:
Lecture 1 - Contending T...
In structura teoretica a oricarei stiinte intra si un numar mai mult sau mai putin ridicat de conceptie. Conceptele sunt constructii teoretice, care fac din orice teorie stiintifica, alaturi de celelaltecomponente ale teoriei:ipoteze si propozitii. Asa cum am vazut, teoria ofera o schema conceptuala prin intermediul careia procesele si fenomenele sunt sistematizate, clasificate si puse in relatii reciproce.
Necesitatea conceptelor.
Campul asupra caruia sociologia is...
The research in the subgroup of Jarl Ivar van der Vlugt is centered around innovative ligand design and cooperative catalysis, with a major goal to develop first row transition metal based small molecule activation processes and catalysis based thereon.
Funded by a prestigious ERC research grant, we look forward to expand our research in this exciting and emerging area and are now looking for enthusiastic and creative PhD students to join the team. The work is multi-facetted and...
Dintr-un anumit unghi de vedere, intriga celui mai recent film al lui Almodóvar, “La Piel Que Habito”, pleaca si se intoarce la povestea excelent cusuta a unei rochii, care devine, la final, singura dovada prin care personajul principal isi poate proba identitatea reala. Rochia in sine are o identitate aparte, fiind creata de Jean-Paul Gaultier, autorul costumelor din film, alaturi de Paco Delgado. “La Piel Que Habito” reprezinta a treia colaborare dintre designer...
Cartea "Meditatia si viata cotidiana" cuprinde doua invataturi de mare insemnatate: "Starile constiintei" si "Meditatia si viata cotidiana". Starile constiintei trateaza despre unul dintre subiectele cele mai importante ale buddhismului.
Mintea sau constiinta nu este o simpla tema comuna religiilor si filozofiilor, ci reprezinta, de fapt, punctul central al tuturor trairilor noastre, insasi caracteristica ce distinge fiintele de restul fenomenelor existente. Toc...
Concursul de graffiti de la Street Heroes 2010 a adunat laolalta cele mai tari crew-uri de gen din tara. Toate acestea au sustinut un show de 2 zile, in urma caruia s-au nascut adevarate opere de arta. La Street Heroes 2011, concursul de graffiti va fi inlocuit cu un demo care poarta eticheta “Once in a lifetime!”
Un mare artist si intelept (inca in viata) afirma acum scurt timp ca “Fara Graffiti nu se poate vorbi despre o adevarata Cultura Urbana!” Iar la sustinere n...
Comportamentul reprezinta un asamblu de reactii ale unui organism ca raspuns la stimuli din mediul inconjurator. La realizarea raspunsului contribuie atat activitatea directa cat si gandurile emotile si sentimentele. Pentru analiza a comportamentului anormal trebuie mai intai sa incercam sa definim comprtamentul normal respective semnificatia si sensurile “normalitatii”.
Din punct de vedere conceptual modalitatile de abordare a normalitatii pot fi diferite deoarece oameni s...
Electric Brother a pregatit al doilea sau album solo si-l prezinta publicului la TIFF (cunoscutul festival de film de la Cluj Napoca) pe 10 iunie.
Albumul "Pe pamant" vine la opt ani de la precedentul sau album solo si are invitati artisti din Timisoara, Londra, Delta Dunarii sau Bissau.
“Pe pamant” este un material conceptual nascut din ritmuri africane,... Continuare pe Electric Brother lanseaza la TIFF noul album Pe pamant...
Concert extraordinar de Jazz Manouche Malin Cristache Quartet duminica, 5 iunie 2011, ora 20:00 la Tete A Tete.
Unica din punct de vedere conceptual in Romania, aceasta trupa de jazz reprezinta un proiect deschis din punct de vedere al componentei, avandu-l ca lider pe chitaristul Malin Cristache. Artistul a initiat si rafinat continuu aceasta formula vie, la granita cu workshop-ul muzical, pentru a putea pastra prospetimea si interesul pentru concertarea live de jazz.
Biletele se pot procura...
Inima artificiala este un dispozitiv mecanic care inlocuieste inima. Inimile artificiale sunt folosite de obicei pentru a prelungi timpul in cazul unui transplant cardiac, sau permantent inlocuite in caz ca transplantul este imposibil. Prima inima artificiala a fost Jarvik-7, proiectata de Robert Jarvik.
Inima artificiala este de asemenea diferita de un aparat cardiopulmonar, care este un dispozitiv extern utilizat pentru a furniza functiile inimii si a plamanilor. Aparatele card...
This course provides the basic concepts, frameworks, and special characteristics of business-to-business marketing and organizational buying behaviour. In addition, the focus is on the competitive realities of the global marketplace, customer relationship management, cross-functional decision-making, and supply chain management.
The Business-to-Business Marketing course will also provide basic understanding of the unique marketing features of business products and services.This course...
Course Description
The theme that unites the Level II studios in the fall semester is a focus upon the 'making of architecture and built form' as a tectonic, technical and materially driven endeavor. It is a design investigation that is rooted in a larger culture of materiality and the associated phenomena, but a study of the language and production of built form as an integrated response to the conceptual proposition of the project.
The studio will look to works of architecture where th...
IN WATCHING the flow of events over the past decade or so, it is hard to avoid the feeling that something very fundamental has happened in world history.
The past year has seen a flood of articles commemorating the end of the Cold War, and the fact that "peace" seems to be breaking out in many regions of the world. Most of these analyses lack any larger conceptual framework for distinguishing between what is essential and what is contingent or accidental in world history, an...
By Scott Klemmer - Stanford University
Licence:
Course Description:
Human-Computer Interaction Seminar (Seminar on People, Computers, and Design) is a Stanford University course that features weekly speakers on topics related to human-computer interaction design. The seminar is organized by the Stanford HCI Group, which works across disciplines to understand the intersection between humans and computers.
Lectures:
Lecture 1 - Designing Interactions that C...
By Salman Khan - Khan AcademyCourse Description: Videos on chemistry (roughly covering a first-year high school or college course).Lectures:
Lecture 1 - Introduction to the Atom
The atom, proton, neutron and electron.
Lecture 2 - Orbitals
An introduction to orbitals.
...
By Randy Komisar - Stanford UniversityLicence: Course Description: Lectures:
Lecture 1 - What Does it Mean to Be a Virtual CEO?
Randy Komisar, a partner at Kleiner Perkins Caufield and Byers, explains his title of Virtual CEO, which does not have a specific meaning. It is extremely adaptive and evolves to his changing roles. The purpose of the title was to provide a sort of identity on a business card that h...
From war in the Middle East and weapons of mass destruction to climate change and questions of global poverty, many of the most pressing contemporary news stories are inextricably bound up in international affairs. This course takes you beyond the headlines to provide an overview of the principle theories and ongoing debates within International Relations. In doing so, it equips you with the conceptual and analytical tools for considering how these ideas speak to both the historical and contemp...