Ethical Issues of Artifi cial Intelligence in Accounting

Auditor ◽  
2021 ◽  
pp. 16-20
Author(s):  
N. Mislavskaya
Keyword(s):  
Information Needs ◽  
Ethical Issues ◽  
The State ◽  
Economic Ethics ◽  
National Accounting ◽  
State And Society ◽  
The Reformation

The article examines the issues of economic ethics associated with the coming era of artifi cial intelligence and digitalization, and the introduction of these technologies into the system of national accounting and accounting (fi nancial) reporting. Analyzing the situation, the author comes to the conclusion that the reformation of the modern methodological paradigm is inevitable and imperative. Artifi cial intelligence technologies prioritize the information needs of the state and society as a whole, translating them into the category of the main interested users.

Current aspects of the cryptocurrency recognition in Ukraine

2019 ◽  
Vol 14 (2) ◽  
pp. 203-213
Author(s):  
Olena Fomina ◽  
Olena Moshkovska ◽  
Olena Avhustova ◽  
Olha Romashko ◽  
Daria Holovina
Keyword(s):  
Critical Analysis ◽  
Information Needs ◽  
Accounting Standards ◽  
Financial Statements ◽  
International Experience ◽  
The State ◽  
National Accounting ◽  
Legal Provisions ◽  
Scientific Experts ◽  
Effective System

Various mechanisms for implementation, and at the same time contradictory approaches to the essence, evaluation, reflection, and regulation, led to the need to consider and improve approaches to the recognition of cryptocurrency. Based on the critical analysis of the legal provisions in Ukraine and the approaches of scientific experts, practitioners and international experience, the economic essence of cryptocurrency is substantiated. The legal, economic and accounting aspects of cryptocurrency recognition in developed and transformational economies are revealed. In order to meet the information needs of users, the peculiarities of the application of methods for estimating cryptocurrency commodities and the influence of the chosen method on the reflection of such an asset in the financial statements have been identified. The necessity to clarify and harmonize existing national accounting standards for recognizing and reporting on cryptocurrency transactions has been identified. The proposed approach to the identification and recognition of cryptocurrency goods will improve the relations between the owners of cryptocurrency and the state, legalize cryptocurrency transactions and form an effective system for managing such transactions in Ukraine.

Andreas Fricius Modrevius—A Polish Political Theorist of the Sixteenth Century

1946 ◽  
Vol 40 (3) ◽  
pp. 485-494 ◽  
Author(s):  
Adam Ulam
Keyword(s):  
Sixteenth Century ◽  
Political Theory ◽  
Political Thought ◽  
The State ◽  
Point Of View ◽  
Good State ◽  
State And Society ◽  
The Reformation ◽  
Ancient Political Thought ◽  
Synthetic View

It has been said that political thought of the sixteenth century can be classified into two types—an attempt to find a juristic basis for the raison d'état exemplified in the work of Bodin, and the antithetic point of view found in the Vindiciae and concerned with the establishment of abstract right.There is, however, yet another trend of political thought observable at the time—a political theory which combines the two trends of political thought mentioned above, but which goes beyond the “long research into the terms of political obedience,” in its attempt at a synthetic view of the state and society. And one of the best expressions of this way of thinking is found in the writings of Andreas Fricius Modrevius (Andrzej Frycz Modrzewski), the most notable political author of sixteenth-century Poland.The great significance of Fricius' writings to a modern student lies largely in the way in which they mirror the thought of the Renaissance and the Reformation, and in the successful combination that Fricius achieves of a predominantly Aristotelian analysis of the state with a Christian idealism which he imparts to his discussion of a “good state” and its ends. His ability to combine the best features of the ancient political thought and to adapt them to the realities of sixteenth-century Europe brought Fricius to the attention of such writers as Bodin, Althusius, and Grotius.

Историософия русского сознания в творческом консерватизме Л.А. Тихомирова. Об упущенных возможностях национально-государственного развития России в начале ХХ века

2020 ◽  
Vol 102 ◽  
pp. 613-620
Author(s):  
Igor N. Tyapin
Keyword(s):  
Social Development ◽  
Social Organization ◽  
The State ◽  
Russian History ◽  
National Consciousness ◽  
State And Society ◽  
Working Out

The author of the article uses the works of L.A. Tikhomirov as the basis when examining the problem of criticism of the conditions of the state and society in monarchic Russia during the last decade of its existence from the part of the conservative figures who not only advocated the necessity to preserve the autocracy but also substantially contributed to the working out of the main principles of Russian social development. In particular, the “creative conservators” managed to accomplish the deep philosophic conceptualization of Russian history while trying to find the previously lost ideal of social organization. Tikhomirov’s relevant concepts of the mutual conditionality of Russian national consciousness underdevelopment and state degradation, as well as of the necessity to realize the model of the moral state of justice on the basis of the national idea, were not accepted by the bureaucratic system that resulted before long in the collapse of Russian monarchic state.

State-Minority Contestations in Post-colonial Sri Lanka

2019 ◽  
Vol 9 (4) ◽  
pp. 157-165
Author(s):  
Mansoor Mohamed Fazil
Keyword(s):  
Qualitative Research ◽  
Sri Lanka ◽  
Research Method ◽  
The State ◽  
Social Forces ◽  
Social Force ◽  
State Structure ◽  
Post Colonial ◽  
State And Society ◽  
The Military

Abstract This research focuses on the issue of state-minority contestations involving transforming and reconstituting each other in post-independent Sri Lanka. This study uses a qualitative research method that involves critical categories of analysis. Migdal’s theory of state-in-society was applied because it provides an effective conceptual framework to analyse and explain the data. The results indicate that the unitary state structure and discriminatory policies contributed to the formation of a minority militant social force (the Liberation Tigers of Tamil Eelam – The LTTE) which fought with the state to form a separate state. The several factors that backed to the defeat of the LTTE in 2009 by the military of the state. This defeat has appreciably weakened the Tamil minority. This study also reveals that contestations between different social forces within society, within the state, and between the state and society in Sri Lanka still prevail, hampering the promulgation of inclusive policies. This study concludes that inclusive policies are imperative to end state minority contestations in Sri Lanka.

THE IMAGE OF AN ACTIVE WOMAN IN THE SPIRITUAL HERITAGE OF EASTERN THINKERS

2020 ◽  
Vol 7 (3) ◽  
pp. 97-105
Author(s):  
Feruza Davronova ◽  
Keyword(s):  
The State ◽  
Political Activity ◽  
Spiritual Values ◽  
Social Significance ◽  
Active Woman ◽  
State And Society ◽  
The Family

The purpose of this article is to study the image of socio-political activity of women, their role and importance in the life of the state and society.In this, we referred to the unique books of orientalists and studied their opinions and views on this topic. The article considers the socio-political activity of women, their role in the state and society, the role of the mother in the family and raising a child, oriental culture, national and spiritual values, traditions and social significance of women

ЦИФРОВАЯ ТРАНСФОРМАЦИЯ ЭКОНОМИКИ РОССИИ:УГРОЗЫ И ПЕРСПЕКТИВЫ

2020 ◽  
Author(s):  
T.B. Mikulin ◽  
IU.S. Panov ◽  
L.I. Krugliak
Keyword(s):  
Digital Technologies ◽  
Developed Countries ◽  
Digital Economy ◽  
The State ◽  
Modern Trend ◽  
State And Society ◽  
Radical Transformation

развитие цифровых технологий сформировало современный тренд к переходу на цифровую экономику для многих развитых государств, что требует кардинального трансформирования многих сфер деятельности государства и обществаthe Development of digital technologies has formed a modern trend towards the transition to a digital economy for many developed countries, which requires a radical transformation of many areas of activity of the state and society.

The Challenge of Mass Democracy

2018 ◽  
Author(s):  
Benjamin A. Schupmann
Keyword(s):  
Nineteenth Century ◽  
Liberal Democracy ◽  
The State ◽  
Parliamentary Democracy ◽  
The People ◽  
State And Society ◽  
Mass Democracy

Chapter 1 analyzes Schmitt’s assessment of democratic movements in Weimar and the gravity of their effects on the state and constitution. It emphasizes that the focus of Schmitt’s criticism of Weimar was mass democracy rather than liberalism. Schmitt warned that the combination of mass democracy, the interpenetration of state and society, and the emergence of total movements opposed to liberal democracy, namely the Nazis and the Communists, were destabilizing the Weimar state and constitution. Weimar, Schmitt argued, had been designed according to nineteenth century principles of legitimacy and understandings of the people. Under the pressure of mass democracy, the state was buckling and cannibalizing itself and its constitution. Despite this, Schmitt argued, Weimar jurists’ theoretical commitments left them largely unable to recognize the scope of what was occurring. Schmitt’s criticism of Weimar democracy was intended to raise awareness of how parliamentary democracy could be turned against the state and constitution.

Rights and Citizenship

1981 ◽  
Vol 31 ◽  
pp. 12-23
Author(s):  
J. Roland Pennock
Keyword(s):  
Citizenship Education ◽  
Ethical Issues ◽  
The State ◽  
Legal Rights ◽  
Casual Reader ◽  
General Topic

This discussion of rights and citizenship is part of a series falling under the general topic “Ethical Issues and Citizenship Education.” Although it contains little directly dealing with how to go about the education of citizens, it does embody material that would be desirable for citizens to know and to understand. Citizenship as well as rights will be discussed in the pages that follow, but the bulk of this particular contribution to the series will deal with rights. (Specifically sections 3-7 deal solely with rights.) The relation between the two is greater than might otherwise appear to the casual reader, for it is as citizens that we claim our most important rights, our rights against the state. Our legal rights have derived from our citizenship. As citizens we enjoy the right to have our rights enforced — as a matter of right, not just as a privilege that could be legitmately taken away from us at the whim of some arbitrary ruler.

scholarly journals Securitisation gaps: Towards ideational understandings of state weakness

2021 ◽  
pp. 1-20
Author(s):  
Kevork Oskanian
Keyword(s):  
The State ◽  
Collective Knowledge ◽  
State Action ◽  
Role Of The State ◽  
Wide Range ◽  
State And Society ◽  
Interpretive Approach ◽  
Recent Developments ◽  
The Republic

Abstract This article contributes a securitisation-based, interpretive approach to state weakness. The long-dominant positivist approaches to the phenomenon have been extensively criticised for a wide range of deficiencies. Responding to Lemay-Hébert's suggestion of a ‘Durkheimian’, ideational-interpretive approach as a possible alternative, I base my conceptualisation on Migdal's view of state weakness as emerging from a ‘state-in-society's’ contested ‘strategies of survival’. I argue that several recent developments in Securitisation Theory enable it to capture this contested ‘collective knowledge’ on the state: a move away from state-centrism, the development of a contextualised ‘sociological’ version, linkages made between securitisation and legitimacy, and the acknowledgment of ‘securitisations’ as a contested Bourdieusian field. I introduce the concept of ‘securitisation gaps’ – divergences in the security discourses and practices of state and society – as a concept aimed at capturing this contested role of the state, operationalised along two logics (reactive/substitutive) – depending on whether they emerge from securitisations of the state action or inaction – and three intensities (latent, manifest, and violent), depending on the extent to which they involve challenges to state authority. The approach is briefly illustrated through the changing securitisation gaps in the Republic of Lebanon during the 2019–20 ‘October Uprising’.

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