Non-material Values Research Articles

Multifunctionality, social benefits, and engagement: insights for forest restoration success from a study case in Brazil

Social, economic, and ecological aspects must be considered for ecological restoration projects to be successful. Multifunctionality, achieved when restored ecosystems have multiple uses, is the desired goal for these projects. Understanding people's perceptions of forest restoration is essential to advance the debate on stakeholder acceptance and engagement. Based on a 30‐year case study of forest restoration on a university campus in Brazil, we assessed (1) how project objectives relate to contemporary multifunctionality and social attributes; (2) how the current state of the forest meets social goals; and (3) how stakeholders perceive the importance of the forest and the project itself. We used documents, interviews, and questionnaires, applying content analysis and narrative interpretation with the “social benefits wheel” and the “five‐star social system” to assess how the initial project objectives corresponded to contemporary social development goals and its progress toward social goals. The results revealed that socioecological goals were incorporated from the beginning of the project, ensuring a multifunctional approach. Respondents highlighted ecological, social, and cultural functions, with 84% expressing positive feelings toward the forest. Ecosystem services, especially regulatory and cultural benefits, were recognized as the most valuable. Although academic use was significant, nonmaterial values, such as cultural and emotional connections, were more prominent. The study concludes that a well‐planned restoration project involving the local community generates lasting support for ecological restoration. This information strongly supports Brazil's voluntary reforestation targets proposed in the Paris Agreement.

Towards Defining Climate Adaptation Literacy in the Context of Urban Resilience

Abstract The climate crisis intensifies rapidly, straining the urban environment and society. Addressing climate change requires collaborative efforts, integrating physical resilience with knowledge empowerment. Formal and informal knowledge are vital for effective adaptation. In the updated Intergovernmental Panel on Climate Change (IPCC) AR6 Report an emphasis on knowledge and its role in reducing response risk was highlighted. At the urban scale, adaptation knowledge is essential, bridging social and technical systems. Here, community knowledge evolves from a passive component within a greater adaptation strategy to an active, integral element. This paper develops a unique definition of climate adaptation literacy for the urban built environment based on an extensive literature review on urban climate adaptation, guided by the PISA (Program for International Student Assessment) 2025 Framework. The results of this work highlight existing gaps in climate adaptation knowledge and present urban climate adaptation literacy as a means to measure the response risk. These insights aid the formulation of resilience policies and urban adaptation strategies and contribute to the safety, resilience, sustainability, and functionality of the material and non-material values of the urban environment

Assessment and comparison of defense sufficiency levels of some countries of the world

The article explores the evolving concept of security and defense, emphasizing recent EU initiatives that address a wide range of threats and aim to enhance national and European security through integrated and innovative approaches. The purpose of the study is to calculate and evaluate the defense capability levels of individual countries, explain them using the proposed approach, assess them within permissible limits, and compare various national economic sectors affecting the needs of the security and defense sector (SDS). The main research methods are empirical methods (analysis and synthesis), deduction, and graphic analysis. The article provides a schematic algorithm for assessing defense capability levels, introduces the use of a “need coefficient” for SDS calculations, and includes sector-specific data (using US indicators) on material and non-material values. It also suggests using an efficiency ratio to compare current and optimal defense capabilities. The level of defense capability of the countries was assessed according to the scales defined by the authors. Using a system of indicators, rather than a single complex indicator, provides a comprehensive view of defense sufficiency and allows for a detailed evaluation of its components. Thus, an approach is provided not only to determine the current and optimal levels of the country’s defense capability, but also to assess the nature of the influence of individual branches of the national economy on ensuring the defense and security needs of the state (by area)

Aktualisasi Nilai Budaya Siri’ Na Pacce dalam Akuntabilitas Non-Governmental Organization

Purpose: This research aims to actualize the cultural value of siri' na pacce in the soul of every individual in the accountability of a non-governmental organization (NGO). Research methodology: This type of research is qualitative with a data analysis process using an ethnographic approach which aims to understand the indigenous people's point of view, their relationship with life, to realize their vision of their world. The research was conducted at the gardening learning community Maros Youth Learning Center (MYLC), a learning center under the SRP Payo-payo organization in Maros, South Sulawesi. Results: The research results found that the actualization of siri' na pacce cultural values provides a strong and ethical accountability framework for the NGO. It enhances the running of the organization by fostering a sense of unity to achieve a common mission which is not only symbolized by material accountability, but also by non-material values, such as mutual respect, solidarity, and empathy. In the end, the values of siri' na pacce positively impact the organization's members as a whole. Limitations: Researcher has limitation in interacting with community donors due to limited space which refers to geographical challenges that hinder direct access to donors. Contribution: This research contributes to organizations regarding the implementation of accountability that is imbued with local cultural values, can strengthen accountability and ethics in NGO management because there are intangible, non-material elements.

The procedural aspects of postmortem defense of non-material goods of patient

The protection of privacy of patient that is applying for medical care, diagnostics and treatment is one of the main pillars of implementation of medical activities. However, despite sufficient volume of legal regulation of lifetime respect of privacy of examination, observation and facts of medical intervention, in practice occur situations when privacy ceases to be such after death of the patient. The article is based on results of content-analysis of normative legal acts (n = 11), scientific publications (n = 52), cases of judicial practice (n = 8). The problem of non-observance of privacy becomes especially actual after death of person whose name is widely known. Having no possibility to impact on causes and modes of obtaining and propagating such specific information, the deceased, one's illness, stages of treatment, struggle for life, resources spent, clinics and specialists involved become object of close attention of various subjects (mas media, Internet communities) that use obtained information for speculative purposes at the expense of fixation of inhumane public replicas and increase of number of browsing. Despite prohibition provided for by law of dissemination of information constituting privacy of applying for medical care, after death of patient and application of measures of legal liability for fact of such a disclosure, information leak occurs regularly and information that got into common access frequently discredit good name of the deceased or develop other problems that are subjects to legal protection, for family members and legal successors. Yet, circumstances of transfer of information of limited access by medical organization (data leakage) or by intent of medical worker are difficult to be proved. Therefore, in judicial practice there are practically no such cases. At that, after death of famous people, juristic community regularly faces problems of protecting personal rights and non-material values from the side of relatives, legal successors and other interested persons. On the basis of formal logical method and system analysis method of disputable situations, possible perspectives of applying for judicial protection, procedural characteristics of procedure of applying for protection and possible composition of participants are presented.

Construction of Household Accounting Practices: an Islamic Ethnomethodological Study

<em><span lang="EN-US">This research departs from the problem of modern accounting knowledge, which is limited to material and ignores non-material values, and studies of household accounting based on non-material values, which are rarely disclosed in accounting studies. This study aims to construct household cost accounting based on non-material values. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. The results of the study found that household expenses were recorded by the wives, both recorded on paper and in memory. The income earned by the husband is sufficient to finance household needs, saved to finance unexpected needs, and finance business capital. There are expenses for alms, but alms are not considered a burden but a means of purifying wealth and charitable savings in the afterlife. The three household cost accounting practices are based on the values of responsibility, cooperation, and faith in the Creator.</span></em>

Loss Accounting Practices among Takjil Sellers Grounded in Local Cultural And Religious Values

This study aims to formulate loss accounting practices by takjil sellers based on local cultural values. This research uses a qualitative method. This study uses an Islamic ethnomethodological approach with five data analysis stages: charity, knowledge, faith, revelation, and courtesy. The results of the study found two ways for takjil sellers to avoid losses: distributing the remaining takjil merchandise for free to neighbors and family and giving bonuses. This loss accounting practice is conditional on the value of sharing, among others. Within the Islamic culture of Gorontalo, elders commonly impart this principle using the expression "lumadu diila o'onto, bo wolu-woluwo," which signifies the presence of something unseen yet still existing. The meaning is that this expression teaches that in life, don't just chase what is visible but also look for something that is invisible but exists. The value of sharing among others is living with the spirit of seeking sustenance that God blesses. This research contributes to the existence of local wisdom value-based loss accounting practices. The conclusion from the findings of this research is that takjil sellers practice loss accounting, which is not limited to material (money) but is conditional on non-material values in the form of local wisdom and religiosity.

CULTURE OF “DELO TOMBOWA LO TABO WAU LABIYA” IN CAPITAL ACCOUNTING PRACTICES BY ILABULO TRADERS

This study aims to construct capital accounting practices by ilabulo traders based on local cultural values. This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results showed that the capital used by ilabulo traders came from personal funds, gifts from husbands, and parental loans. This practice of capital accounting lives on in the spirit of cooperation among families. This value is reflected in the actions of the husband, who provides both material and non-material support to his wife to trade ilabulo, parents, who provide unsecured money loans, flexible debt repayment terms, and no interest on loans. In the Islamic culture of Gorontalo, the value of cooperation is often advised by the elders through lumadu "delo tombowata lo tabo wau labiya" which means like a mixture of fat and sago. This expression stirs up the meaning of a sakinah household life.” The implication of this research is to present the concept of capital accounting, not only material but conditions with non-material values in the form of local culture and religiosity.

REFLECTION OF NON-MATERIAL VALUES BEHIND TAKJIL ACCOUNTING PRACTICES: A STUDY OF ISLAMIC ETHNOMETHODOLOGY

This research departs from the problem of the rise of accounting studies that focus on the corporate realm and ignore non-material values in it. This study aims to reveal the non-material values behind takjil accounting practices. This research uses the Islamic paradigm. The researcher chose this paradigm because the Islamic paradigm recognizes that accounting consists of material and non-material elements. The approach used in this study is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study show that there are four accounting practices, namely cost accounting incurred by donors and mosque administrators, accounting for spiritual and emotional benefits obtained by donors when giving iftar at the mosque, simple accounting recording methods carried out by mosque administrators when receiving funds infaq from donors, and accountability for infaq costs provided by donors. The accounting practice is conditioned by non-material values in the form of sincerity, helping, and responsibility. The conclusion of this study reinforces that the essence of accounting is not only in the realm of companies but in everyday life, including when carrying out iftar activities at the mosque. Practiced accounting is not limited to material, but there are non-material values that play an essential role in shaping accounting practice.

Refleksi Nilai-Nilai Non Materi di Balik Penggunaan Pendapatan oleh Guru Honorer

Purpose: This study aims to reveal the non-material values behind the salary of honorary teachers. Methodology/approach: This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The method used is qualitative, with data collection techniques in structured interviews and passive participatory observation. Results/findings: The results of the study show that there is a value of responsibility and worship behind the use of income by honorary teachers. This value of responsibility is reflected through the actions of honorary teachers in using their income to finance their personal and family needs. The value of worship is reflected in the decision of honorary teachers to use the income they earn for charity activities. Even if the income they earn is tiny, sufficient, or a lot, honorary teachers will continue to try to set aside the income they earn for charity. Limitations: This study was limited by the time available to collect data. The research was only carried out briefly; some important aspects may have yet to be revealed.. Contribution: The results of this research can be a basis for developing better education policies that consider non-material aspects of supporting honorary teachers and improving the quality of education.

Operational plan for responding to and rescuing works of art in the event of a fire

Objective: To develop a model of an operational plan for rescuing cultural heritage on the example of the Sacred Art Collection in the city of Trogir, Croatia.Methods: We assessed the situation in the Sacred Art Collection, evaluated the existing safety measures, estimated the value of artifacts, made prioritization by value, measured each artifact, and developed grab sheets.Results: We produced an operational plan containing the general facility information, interior and exterior contacts’ list, the evacuation of people procedure, risk assessment, floor plans, list of priority artifacts, management structure, artifact evacuation procedure, triage room location, temporary storage areas, and grab sheets.Conclusion: The specific measurement for responding to and rescuing work of art in case of fire should be separate for each heritage micro and macro site in the historical cities. These measures differ from other similar measures because they take into consideration the material and non-material value of a work of art, which differ from case to case.

Social and Cultural Values and Representation Justice: Implications for Water

Water management involves the provision of water uses and benefits for people and communities, with direct environmental justice implications. Beyond water supply for physiological survival, people depend on water systems for material and non-material values. Understanding how different communities value water and prioritize its protection is critical to effective water governance. We use a psychometric water values scale administered through two survey research study designs to explore how socially and culturally diverse Minnesota residents value water. While some values are universally shared (e.g., safe drinking water), other values and priorities vary by sociocultural identities. Survey results reveal how race, ethnicity, and gender identities are associated with different water values and priorities. We conclude that water science and policy need more inclusive understanding and representation of the diversity of water relationships, experiences, and values across the state.

Mengungkap Praktik Akuntansi Pendapatan oleh Para Guru Honorer TK

Purpose: This study aims to reveal income accounting practices by kindergarten teachers based on non-material values. Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. Result: The results of the study show that there are three ways of practicing income accounting that are implemented by kindergarten teachers, namely first, income accounting practices that originate from the profession of kindergarten teachers; secondly, the accounting practice of income originating from side business income; the three methods of recording revenue accounting in memory. Nonmaterial values condition these three accounting practices through patience and persistence. Limitation: The limitation of this study is that the study's results need to provide documentation related to the method of recording income accounting by honorary kindergarten teachers. Contribution: The contribution of this research is that the results of this study add to the repertoire of accounting knowledge, especially related to income accounting, by honorary kindergarten teachers. The outcome of this study is to identify the non-material values that are most important for honorary teachers in managing their income. This can help identify the aspects that influence financial decisions. Novelty: The novelty of this research is that the results show that the practice of income accounting by honorary kindergarten teachers is based on non-material values.

Studi Etnometodologi Islam untuk Mengupas Praktik Akuntansi Hutang

Purpose: This study explores debt accounting practices conditional on non-material values. Method: This study uses an Islamic paradigm, qualitative method, and Islamic ethnomethodological approach. There were five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. Result: The study results show that there is a practice of debt accounting in the form of sources of debt funds obtained from friends and relatives. Debt funds are intended only to finance urgent needs. Debt repayment is performed through salary deductions and repayments assisted by the husband. The debt was recorded. This debt accounting practice requires non-material value in the form of responsibility. This value is reflected in the informants' actions, who only make loans when there is an urgent need, and the informants record the debts made and the date of payment of the debt. Limitation: A limitation of this research is that no documentation was found on the method of recording debt accounting by honorary teachers. Contribution: This study contributes to the literature by presenting the concept of debt accounting by honorary teachers, based on non-material values in the form of responsibility. Novelty: The novelty of this research lies in the results of this study, presenting the concept of debt accounting not limited to techniques and calculations, but conditions with non-material values.

Examining the Dimensions of Corporate Taxpayer Compliance (Phenomenological Studies)

This study aims to explore the deep meaning of the phenomena of taxpayer compliance in Indonesia through the phenomenology method. Disclosing the attitude of tax compliance is based on several reasons, including the low level of state tax revenue, the decline in public trust due to tax scandals, and the low level of awareness of taxpayers in Indonesia. The results show that each individual has a perspective based on experience. Tax compliance is interpreted as an attitude of compulsion, sincerity, and fear of the rules that the government has made. This research is expected to provide input for the government in developing tax regulations so that they are not only oriented towards pragmatic and material decisions but also towards non-material values.

Turning post-materialism on its head: self-expression, autonomy and precarity at work in the creative industries

ABSTRACT This article investigates values of work in the creative industries in the Netherlands by researching whether non-material values of work are more important than material values, and how this is impacted by precarity. Two approaches are evaluated: post-materialist theory and critical research on the creative industries. The results of the vignette survey confirm that the relationship between precarity and non-material work values is not straight forward. There is a clear preferences among creative workers for non-material values of work such as autonomy and self-expression, compared to material rewards such as pay and benefits, even when controlled for levels of precarity experienced by respondents. These results point towards the conclusion that post-materialism theories fail to explain the values of work at a vanguard sector of post-fordist economies, suggesting instead that more research is needed into the relationship between non-material values and precarity.

Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective

This study aims to interpret the cost-benefit concept based on a socio-psychological perspective. This research uses an interpretive paradigm with a case study research design approach. The result found that the meaning of cost-benefit is divided into two groups, namely 1) the concept of material cost-benefit based on a socio-psychological perspective, where costs are interpreted as economic sacrifices and benefits are interpreted as society's perception of dignity (social and material status), 2) the non-material cost-benefit concept based on a socio-psychological perspective where costs are interpreted as a sense of pride (prestige) and strengthening family relationships. This study contributes to theory and practice which the interpretation of the cost-benefit concept in accounting has a broader context where costs are interpreted not just material (money) but there are non-material values that are formed because of the social and psychological environment and in terms of policy in the company, this interpretation can be taken into consideration in making policies. The novelty is trying to look at the concept of cost-benefit from a different perspective from accounting science, namely from a social psychology perspective which is expected to raise human awareness for the better.

Internal Migration During COVID-19 Pandemic: An Analysis Through the Lens Of Social Organisations

In March 2020, a large number of people moved from cities to their homes in rural areas, and a few months later, many returned to cities. These journeys were undertaken not only during the COVID-19 pandemic against the advisory of governments and public health experts, but the circumstances of travel were also under extreme hardship. How may we understand this intense response by people? By drawing on the migration theory and the roles of social ties or social organisation, we can better explain peoples’ reactions during this pandemic. Notably, we find non-material values, such as the dignity of labour or responsibilities to family, are significant to decision -making, and there is a desire not to compromise on these values. Further, our analyses find that the distinction between pre-disaster and post-disaster situations may not be helpful.

Conceptualizing Landscapes Through Language: The Role of Native Language and Expertise in the Representation of Waterbody Related Terms.

Landscapes are essential to human life: they provide a multitude of material (food, water, pollination) and nonmaterial (beauty, tranquility, recreation) values. Their importance is enshrined in international conventions and treaties, committing signatories to protecting, monitoring, and managing all landscapes. Yet, relatively little is known about how people conceptualize "landscape" and its constituents. There is emerging evidence that conceptualizations of landscape entities may influence landscape management. This in turn raises the question as to how people speaking different languages, and with differing levels of expertise, may differ in conceptualizing landscape domains as a whole. In this paper, we investigated how people conceptualize landscape-related terms in a specific domain-waterbodies-by comparing German and English-speaking experts and nonexperts. We identified commonly used waterbody terms in sustainability discourses in both languages, and used those terms to collect sensory, motor, and affective ratings from participants. Speakers of all groups appear to conceptualize the domain of waterbody terms in comparable ways. Nevertheless, we uncovered subtle differences across languages for nonexperts. For example, there were differences in which waterbodies were associated with calm happiness in each language. In addition, olfaction seemingly plays a role in English speakers' conceptualization of waterbodies, but not German speakers. Taken together, this suggests the ways in which people relate to landscape although shared in many respects may also be shaped in part by their specific language and culture.

The Development of Human Personality: A Comprehensive Overview

The complex relationship between physical and psychological disorders can pose challenges for effective treatment. Both aspects often require a multidisciplinary approach to address their interconnectedness. An individual's personality is shaped by their mentality, psyche, and values, which must be in harmony for a well-ordered and disciplined personality. While medical interventions are important, incorporating non-medical interventions can be crucial for managing and treating these disorders. This includes lifestyle changes such as exercise and diet, as well as incorporating values that promote overall well-being. Neglecting our psyche can lead to negative traits and mental health issues. Therefore, nurturing our personality through positive experiences, healthy relationships, self-care and self-reflection is necessary to promote mental and emotional health. It is important to create a balance between material and non-material values to have a harmonious and stable life. Choosing a lifestyle that aligns with our values and needs allows us to create a compatible system, which in turn allows us to make informed decisions and realize our full potential.