Precarious Employment Relations as a Factor of Social Pollution

The paper discusses the assessment of precarious employment relations as one of the systemic factors of social pollution. The social pollution phenomenon in employment relations is caused by employers who use a strategy for the reduction of labour costs and toxic practices of human resource management. This paper presents the intermediate outcomes of a longitudinal study based on the methods of survey, involving workers of Russian companies in different sectors of economy. In 2014, authors conducted a pilot study in order to test the methodological tools for assessing social pollution in employment relations, which included assessing the degree of precarization. This pilot study also allowed the authors to verify the hypotheses of their research and to improve the tools for further application in the survey which was conducted in 2015 among the staff members of enterprises in the Sverdlovsk region. Thus, the authors have managed to identify the precarization-related toxic elements of employment relations in these enterprises, which damaged the physical health and psychosocial well-being of the employees. This study has also brought to light a number of current trends in the employment relations in the region. Although the research results are somewhat limited due to the fact that such observations should be made repeatedly over a long period of time, intermediary conclusions might also be of interest and could be used to search for ways of dealing with problems caused by the growing precarization on the level of individual enterprises as well as on the level of the whole region

Struktur von Ausdauerfahigkeiten beim Laufen in Kindheit

Endurance abilities to run eleven different distances has been studied in 5,5 - 6,5 year old preschool children. Four groups of factors identified by confirmatory factor analysis have been interpreted as: speed-, short-, intermediate- endurance and endurance to run time-limited tests. However, a general background factor of over-all running ability has been fitted in a second-order simplex factorial structure indicating possible transfer between the first three abilities. The validity of the time-limited tests (6-min, 12 min runs) differ from the distance limited ones in preschool children, hopefully for psychological reasons.Sposobnosti izdržljivosti za trčanje na jedanaest različitih udaljenosti proučavane su kod 5,5 - 6,5 godišnjaka. Četiri grupe faktora identificirane konfirmatornom faktorskom analizom interpretirane su kao: brzinska izdržljivost, izdržljivost na kratke staze, izdržljivost na duge staze, te izdržljivost trčanja vremenski ograničenih testova. Međutim, opći pozadinski faktor sveukupne sposobnosti trčanja bio je postavljen u jednostavnu faktorsku strukturu drugog reda koja ukazuje na mogući transfer između prve tri sposobnosti. Vrijednost vremenski ograničenih testova (trčanje od 6 minuta, 12 minuta) je različita od testova na određene udaljenosti kod djece iz vrtića i to vjerojatno iz psiholoških razloga.Die Ausdauerfthigkeiten beim Laufen auf elf verschiedenen Strecken wurde auf dem Muster von 5,5 bis 6,5jdhrigen Kindern aus dem Kindergarten untersucht. Vier Gruppen von Faktoren wurden mittels der bestätigenden Faktorenanalyse wie folgt interpretiert: Schnelligkeitsausdauer, Ausdauer beim Fliegerrennen, Ausdauer beim Mittelstreckenlaufen und Ausdauer während der zeitlich begrenzten Tests. Jedoch wurde der generelle Hintergrundfaktor der gesamten Lauffähigkeit in eine einfache Faktorenstruktur des zweiten Grades gestellt und zeigte einen möglichen Transfer zwischen den ersten drei Fähigkeiten. Die Validität der zeitlich begrenzten Tests (Laufen in Dauer von 6 und 12 Minuten) unterscheidete sich von der Validität der räumlich begrenzten Tests bei den Kindern aus dem Kindergarten, hoffentlich aus psychologischen Gründen

El silencio, el inconsciente y el espejo: Una lectura de Raro de luna de Javier Egea

El objetivo de este artículo es hacer una lectura y un análisis textual del último libro que Javier Egea publicó en vida, Raro de luna. El análisis se centra sobre todo en la indagación en el inconsciente, en el deseo por parte del autor de romper con la lógica del lenguaje consicente, y en la simbología del silencio y el agua.The aim of this paper is to analyze the last book that Javier Egea published in life-time. It examines Egea’s interest in psychoanalysis, surrealism and subconscious. It analyzes his effort to recognize and escape the contradictions of language and it also focuses on the symbols of silence and water

Analysis of determinants influencing the level of intellectual capital disclosure: The case of FTSE 100 entities

Purpose: The paper deals with the issue of intellectual capital (IC) and its disclosure in the financialstatements and other parts of annual reports of FTSE 100 entities. The paper aims to identify thedeterminants that influence entities to reveal IC related information and to highlight the theoreticalaspects behind such determinants, resulting in comprehensive findings. The results of the analysis can beused to understand what leads entities to make decisions in the field of non-financial disclosure and helpin the development of the IC reporting framework.Design/methodology: The research is devoted to the analysis of the relationship between the level ofIC disclosures by companies and the analysed determinants – size, asset structure, profitability, industryand the factor of time. The dataset can be characterised as a panel data set containing 100 firms fromthe FTSE100 Index for the four most recent financial years (2018-2021). To produce a comprehensiveset of results, descriptive statistics are used, followed by regression and correlation analysis. The randomeffect method is used as it has a higher predictive power than pooled OLS and fixed effect methods inanalysing panel data.Findings: Based on the results of the analysis, it was concluded that the profitability measured as ROAis not a key factor of intellectual capital disclosure in the annual reports of FTSE 100 companies. Fromthe point of view of size, there exists a statistically significant relationship between total assets and allcomponents of IC, respectively overall IC. The analysis also showed a statistically significant impact ofthe sector in which companies operate. Particularly, companies in the service sector report moreinformation on human capital and companies in the high-tech sector report more information onstructural capital. A significant effect of asset structure was found for structural capital but only takinginto account the effect of goodwill, not through the effect of other intangible assets. Finally, the paperdemonstrated a positive and significant effect of the time factor on the level of reporting of all ICcomponents.Originality/value: This paper focuses on the determinants influencing the level of IC reporting in arepresentative sample of entities from the highly active FTSE100 Index, which provides a very recentand specific data sample from a research perspective. The paper is based on determinants that arefrequently reported in existing research, and it extends the scope by incorporating the effect ofintangible assets and goodwill as variables representing the asset structure in addition to the effect oftime. This paper presents statistically based results on the relationships between the determinants and ICbut also between the different elements of IC (human capital, structural capital and relational capital),which provide insights into the structure of reported information on intellectual capital. This insight is very substantial given that many studies ignore the characteristics of the different components of the ICas they may be affected by different determinantsPeer Reviewe

Impact of economic crisis on municipal budgets in the Czech Republic

The aim of the paper is to outline an impact of the economic crisis on municipal budgets in the Czech Republic and to evaluate how selected municipalities with different level of delegated state administration dealt with the economic slump from the financial perspective. The results of our research so far suggest that Czech municipal budgets have been affected by the economic crisis more than regional budgets, but less than the central budget. The reason is that the budgets contain different proportion of cyclically sensitive items. This conclusion applies mainly to the financial situation of municipalities in 2009, when municipalities were able to draw on financial reserves they accumulated in the past few years. Due to these reasons, among other things, the crisis has affected the municipal budgets not so seriously; the municipalities in general did not have much trouble coping with the situation. The relatively good constitution of the municipal budgets is also evident in three examples of municipalities the South Moravian Region that are described and briefly compared in the final part of the paper.peer-reviewe