With the economic relationships being, as evolved, as they are today, the need for further development of the concept of intellectual capital is gaining particular relevance as it is the key factor that determines the diff erence between companies' market and book values, and corporate social responsibility levels. Th e objective of the research is to fi nd the key gaps and shortcomings in the existing approach to intellectual capital accounting and reporting, and to propose appropriate solutions relevant to fully meet the information needs of stakeholders regarding the capitalization of costs associated with the creation of internally generated intangible assets, maintaining records of personnel-related costs. Th e authors propose a technique for data completeness analysis, which allows evaluating the quality of non-fi nancial report (on the scale from 1 to 268, were the 268 is the most informative report) by taking in consideration the contents of information provided in the companies' reports under each of 32 disclosure items grouped into eigth content elements. Disclosure items developed are based on the assessment of possible information wich can be provided in non-fi nancial reports. Ten Ukrainian businesses operating across diff erent sectors of the economy which published their corporate social responsibility reports have been evaluated by using the proposed technique and the received total rate is from 24 to 150 points.
Clubhouse is a social network allowing only real-time oral communication. While its 2020 worldwide launch went largely unnoticed in Eastern Europe, it took countries such as Ukraine and Russia by storm in February 2021. Users were enticed by the platform’s exclusivity (invitation only and limited to IOS users), unusual format, and compatibility with post-covid social life. For some time, Clubhouse was the dominant theme of discussions on other social media, mainstream news media organizations started launching daily talk shows in the app, and early adopters engaged in a plethora of participatory activities ranging from propagandist broadcasts to 24/7 rooms where bots would recite Russian classical poetry, from fervently seeking ways to monetise their participation to creating the somewhat unexpected genre of audial fakes. In this article we intend to analyse the turbulent arrival of the new app in Russia and Ukraine from the perspectives of media ecology and media archaeology. Focusing on the app’s mediality and remediation, the social media discourse about it and particular content in some of the notable rooms, we highlight the conjunction of social environment, the already existing and novel technological affordances, as well as users’ perceptions and expectations in the emergence of a new niche in the ecology of participatory media. Based on this, we will also try to outline some possible scenarios for the new platform in Eastern Europe’s dense mediascapes. We argue that the prompt rise of Clubhouse’s popularity was not thanks to its special authenticity, as some suggest, but rather because of the normalization of group long-distance conversations (e.g., via Zoom), coupled with the intentional monomedia poverty of affordances and clearly delimited boundary between the roles of broadcasters and listeners, which was perceived as liberating in a produsage-saturated environment. This actually limits the participatory media potential of content creators and influencers, increasing their power and reviving monological models of communication that suggest a passive audience.
On keskikesä Kiovassa. Ensimmäinen haastateltavani siemailee hipsteribaarissa drinkkiään. Lacosten poolopaidassa ja Ray-Banin aurinkolaseissa hän huokuu itseluottamusta ja menestystä. Puhumme siitä, mistä hän katselee elokuvia ja sarjoja sekä kuuntelee musiikkia. Noin 35-vuotiaalla Jurkolla 1 on kaksi tohtorintutkintoa yhteiskuntatieteistä, ja hän tilaa useita aivan laillisia suoratoistopalveluita. Toisinaan hän myös ostaa tai vuokraa elokuvia ja kirjoja. Hänellä on kuitenkin myös pitkä historia vertaisverkkojen (p2p, peer-to-peer) ja erityisesti torrent-tiedostonjaon parissa. Niitä hän alkoi käyttää jo silloin kun internet saapui Ukrainaan, ja käyttö on jatkunut aina näihin päiviin asti. Nykyään hän asuu Pohjois-Euroopassa. Torrentien käyttäminen ei hävetä Jurkoa, vaikka luvattoman sisällön lataaminen ehkä onkin lain hengen vastaista. Hän korostaa, että torrenteissa on kyse yhteyden luomisesta käyttäjien ja kulttuurin välille:Torrentit mahdollistavat vuorovaikutuksen kulttuurituotteiden kanssa. On paljon sellaista sisältöä, jota ei koskaan tulisi kuunneltua tai katsottua ilman niitä. […] Minulle torrentit ovat kuin korkeakoulu -julkinen sellainen. (Jurko, haastattelu.
No abstract
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