Circular literacy. A knowledge-based approach to the circular economy

ABSTRACT

This paper applies a knowledge-based approach to study the role of circular economy (CE) for sustainable development. An analysis of publications from practice-oriented CE advocates is deployed to study the types of knowledge actors foster when they pursue the transition towards a CE. With the proposed term ‘circular literacy’ (CL), an analytical framework is provided to differentiate between different types of knowledge relevant for a transition towards the CE: system, target, and transformation knowledge. The main emphasis is on identifying knowledge-related prerequisites that prevent or stimulate the transformative potential of CE thinking and practices for sustainable development. The analysis reveals how the CL in the sample is confined by a narrow economic vision of the CE, lacking a reflection of political and sociocultural aspects that are needed to be addressed in future research to gain a robust concept of a CE-driven systemic transition towards sustainability.     

Application of the user-centred design process according ISO 9241-210 in air traffic control

Designing a usable human machine interface for air traffic control is challenging and should follow approved methods. The ISO 9241-210 standard promises high usability of products by integrating future users and following an iterative process. This contribution describes the proceeding and first results of the analysis and application of ISO 9241-210 to develop a planning tool for air traffic controllers.     

EMDR治疗的初期——基础、诊断与治疗计划(下)

本文介绍了精神创伤的EMDR(眼动脱敏与再加工)治疗过程中的八个步骤,以及每个步骤中值得注意的问题。     

Policy Streams and Immigration to Russia: Competing and Complementary Interests at the Federal and Local Levels

This article uses Kingdon's Multiple Streams Framework to explain forms of national‐ and region‐level governance used in the Russian Federation to manage unprecedented levels of international immigration. First, we identify the ways that the Russian federal government has legislated and governed international migration from 1991 through 2010. We then compare the federal level to the case of the Krasnodar region, an ethnically diverse region in the North Caucasus. We find that that migration policy adoption in Russia at the federal level is relatively immune to economic trends or labour needs but more sensitive to foreign and domestic political objectives. At the regional level, local socio‐political and economic concerns predominate and political objectives are secondary. Finally, we argue that migration policy changes or adopted policy at the regional level may be explained by an interaction effect between changes in political leadership, federal level policy adoption, and regional level context.     

Human Smuggling as a Transnational Service Industry: Evidence from Austria

Les auteurs présentent une approche nouvelle pour interpréter les mécanismes du trafic d'êtres humains. En s'appuyant sur les révélations obtenues lors d'entretiens approfondis avec des migrants clandestins en Autriche ainsi que sur un large éventail d'autres sources, les auteurs démontrent que le trafic d'êtres humains peut être considéré comme une industrie de service transnationale, avec d'un côté des prestataires de service (les passeurs) et de l'autre, des clients (les migrants clandestins). Ils examinent la façon dont certains aspects de cette industrie de service d'un genre particulier, notamment le manque d'informations qui règne sur le marché, induisent diverses stratégies de réduction des risques chez les migrants clandestins, qui recherchent avant tout chez les passeurs une ⇐ bonne réputation ⇒ et une certaine ⇐ loyauté⇒. Du fait de ces facteurs et des autres spécificités de ce marché, le trafic de migrants constitue une activité criminelle structurellement différente des autres telles que la traite des êtres humains ou la contrebande de marchandises illicites, et des méthodes nouvelles s'avèrent donc nécessaires pour s'y attaquer.     

The assessment of functional work capacity in the South African mining industry

Overall physical work fitness is a prerequisite in numerous industries. Apart from improved productivity, it remains fundamental with regards to the maintenance of good health and safety. To address worker fitness in the mining industry, AngloGold Ashanti and Anglo Platinum Mining Houses developed a Functional Work Capacity (FWC) test battery. The FWC test battery consists of 19 work simulations representing the required functional work capacity to cope with all types of physical work tasks and work environments in the mining industry. This assessment tool is not only used to evaluate injured or medically affected workers for alternative placement but also to ensure that the new employee is placed in a job matching his physical capacity. This paper reviews the design process and application of the FWC test battery in the mining industry.     

Periodisierung von Erfolgskomponenten zur Steuerung langfristiger Aufträge — Completed-Contract-Methode versus Percentage-of-Completion-Methode —

Zusammenfassung  Der Beitrag analysiert die Steuerung langfristiger Auftr?ge auf Basis eines dynamischen LEN-Modells. Zentraler Entscheidungstatbestand bei langfristigen Auftr?gen ist die Auswahl der Methode zur Erfassung langfristiger Auftr?ge. Grunds?tzlich kommen hierzu die Completed-Contract-Methode und die Percentage-of-Completion-Methode in Betracht, welche Gestaltungsspielr?ume bei der Periodisierung von Erfolgskomponenten er?ffnet. Die aktuelle Bedeutung dieser Fragestellung ergibt sich durch die für kapitalmarktorientierte, bisher HGB-bilanzierende Unternehmen seit dem Jahr 2005 vorgeschriebene Anwendung der IAS/IFRS. Die modelltheoretische Analyse zeigt, dass in der Partialbetrachtung der Steuerungswirkungen die Percentage-of-Completion-Methode der Completed-Contract-Methode überlegen ist. Somit ist bei langfristigen Auftr?gen zumindest aus Steuerungsgesichtspunkten der übergang von HGB zu IAS/IFRS positiv zu beurteilen.

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Accrual accounting for long-term construction contracts — Completed-contract-method versus percentage-of-completion-method —

Summary  We consider long-term construction contracts within the context of of a dynamic LEN-model. From a practical perspective, the percentage-of-completion method corresponds with the idea of accrual accounting, while the completed-contract method follows the realisation principle. We show that the percentage-of-completion method is superior to the completed-contract method in providing decision-influencing information. Also, determining the degree of completion via the input- or the output-oriented method follow as knife edge solutions to the principal’s problem. Thus, we conclude that the transition from German accounting rules to the IAS/IFRS is beneficial from an incentive perspective in the specific case of long-term construction contracts.

Für hilfreiche Kommentare danken wir einem anonymen Gutachter sowie Renate Hecker, Stephan Meisenzahl und Teilnehmern des VII. Symposiums zur ?konomischen Analyse der Unternehmung der GEABA, Bielefeld 2006.