Accounting Institute: on the Genesis and Impact of Management Revolutions

2021 ◽  
Vol 12 (3) ◽  
pp. s243-s261
Author(s):  
Nataliia Semenyshena ◽  
Nadiya Khorunzhak ◽  
Inna Lazaryshyna ◽  
Oleksandr Yurchenko ◽  
Yuliia Ostapenko
Keyword(s):  
Management System ◽  
Accounting System ◽  
System Transformation ◽  
Historical Method ◽  
Empirical Generalization ◽  
History Of ◽  
Characteristic Features ◽  
Management Approaches ◽  
Logical Dependence ◽  
The Impact

The aim of the study is to establish the presence of a causal relationship between the historical development of the accounting system (its modification) with management revolutions, identification of new characteristic features and accounting functions arising from changes in management approaches and requirements for accounting information for management purposes. Achieving the goal of the study involves identifying opportunities for further improving the accounting system based on the experience of its genesis under the influence of managerial revolutions. The methodological basis of the study is the dialectical method of cognition. The use of the historical method allowed to establish the logical dependence of the evolution of accounting on the requirements of the management system. Analytical and systematic methods were used to identify and form descriptions of the relationship of the accounting system in budgetary institutions with the processes of management system transformation and management revolutions. The impact of managerial revolutions on the accounting system in Ukraine and their consequences are established on the basis of an empirical generalization of historical archival and literary descriptions, as well as a critical analysis of the regulatory regulation of accounting, its norms and practices. The existence of a direct influence of managerial revolutions on the content, requirements, principles and methods of accounting is justified. The above result is based on the results of the analysis of the historical content of accounting, its evidence (accounting documents), as well as the assessment of the functions of the persons who carried out the accounting. The study of works on the history of accounting made it possible to assess the genesis of the introduction of the institutional approach and accounting as the basis for its transformational changes aimed at strengthening compliance with management needs. The study showed that accounting is changing under the influence of transformations in management, changes in its requests, determined by the existing needs of management. 

scholarly journals DAMPAK KEKUASAAN MARITIM SRIWIJAYA TERHADAP MASUKNYA PEDAGANG MUSLIM DI PALEMBANG ABAD VII-IX MASEHI

2017 ◽  
Vol 13 (1) ◽  
pp. 51-60
Author(s):  
Ahmad Berkah
Keyword(s):  
Relevant Literature ◽  
Historical Method ◽  
Qualitative Research Design ◽  
History Of Development ◽  
Library Research ◽  
History Of ◽  
Data Collection Technique ◽  
Cruise Line ◽  
Security Guarantees ◽  
The Impact

Research in title “The impact of Sriwijaya Maritime Power toward the Entrance of Muslim Trade in Palembang in VII-IX Century” is based on the power of Sriwijaya maritime that dominated all of the International trade voyage path which was sailed by the foreign merchant including Arabic Muslim traders. The Arabic Muslim traders which sailed and traded to China must go across trade voyage paths of Sriwijaya, thus, the merchants stopped over in the Kingdom center of Sriwijaya located in Palembang. The objective of the study is to analyze the history of development of Sriwijaya’s maritime power, analyzing the sailing and trading path and the relationship of Sriwijaya and the foreign country, and the impact of Sriwijaya’s maritime power toward the entrance of Muslimtraders in Palembang in VII-IX century. This study is in the form of Qualitative research design which is library research., by analyzing thoroughly every single relevant literature. The approach of the research is by using historical method approach which are, heuristic, verification, interpretation, and historiograsion, and politicoligist and economologist scholarship. Moreover, the source of the data were primer and seconder data. Data collection technique as heuristic and verification. To analyze the data, it was used interpretation, then it was conducted the last step that was historyografy or a writing of history. This research concludes that the history of development of Sriwijaya appearing as the ruler of the largest maritime power in Nusantara was supported by their great army and a management of a strong and respected leader.Sriwijaya easily controlled strategic shipping paths, such as the Strait of Malacca, Bangka Strait, Sunda Strait, Karimata Strait, and all shipping lanes in the Nusantara.The condition of the shipping Routes initially frightened Muslim traders, because of the large number of pirates, having successfully controlled by Sriwijaya's maritime power, it became safe and comfortable to go through. And it was required to stop at the harbor or in the center of Sriwijaya Kingdom located in Palembang. In addition, Sriwijaya's relationships with foreign countries, namely Arab, India, China were carried out by Sriwijaya for the recognition of sovereignty and Sriwijaya's power strengthening in the trade shipping paths. Sriwijaya with its maritime power and cooperating with the Sea People to secure the cruise line to the center of Sriwijaya from pirates as well as increasing the confidence of Muslim traders both in trade and security guarantees on the way back from the center of Sriwijaya and access for Muslim traders in the process of Islamization through trade routes in the territory of Sriwijaya kingdom.

scholarly journals The history of the creation of lasers and analysis of the impact of their application in the material processing on the development of certain industries

2021 ◽  
Vol 11 (1) ◽  
pp. 125-149
Author(s):  
Artemii Bernatskyi ◽  
Vladyslav Khaskin
Keyword(s):  
Technological Progress ◽  
Primary Sources ◽  
Laser Technology ◽  
Genetic Method ◽  
Historical Method ◽  
History Of ◽  
The Creation ◽  
Stable Growth ◽  
Patent Wars ◽  
The Impact

The paper is devoted to the analysis of the history of the creation of the laser as one of the greatest technical inventions of the 20th century. This paper focuses on establishing a relation between the periodization of the stages of creation and implementation of certain types of lasers, with their influence on the invention of certain types of equipment and industrial technologies for processing the materials, the development of certain branches of the economy, and scientific-technological progress as a whole. In preparing the paper, the generally accepted methods, which are widely used in the preparation of historical research works, have been applied: the historical method – for the study and interpretation of the texts of primary sources and the search for other evidence used for research, as well as for the presentation of historical events associated with the development of laser technology; the historical-genetic method – for studying the genesis of specific historical phenomena and analyzing the causality of changes in the development of laser technology; the historical-critical method – for displaying cause-and-effect relationships, reconstructing events that influenced the development of laser technology; the method of historical periodization. The variety of different possible options for the use of lasers did not allow placing all the collected materials within the framework of one paper, and therefore, the authors have decided to dwell on the facts, which, in the opinion of the paper’s authors, are the most interesting, significant, poorly studied, and little known. The paper discusses the stages of: invention of the first laser; creation of the first commercial lasers; development of the first applications of lasers in industrial technologies for processing the materials. Special attention is paid to the “patent wars” that accompanied different stages of the creation of lasers. A comparative analysis of the market development for laser technology from the stage of creation to the present has been carried out. It has been shown that the modern market for laser technology continues to develop actively, as evidenced by the continued stable growth of laser sales over the past 10 years. This indicates that the demand for laser technology is inextricably linked with the development of high technology production and scientific-technological progress. The analysis has shown that recently, the trends in the use of laser technology have changed; in particular, their industrial and medical applications are decreasing, while there is an increase in their use in the fields of sensor production and communication.

Ivan Kavaleridze`s dramaturgy on the Sumy stage

2021 ◽  
Author(s):  
D.V. Budianskyi
Keyword(s):  
Large Scale ◽  
Musical Comedy ◽  
Historical Figures ◽  
Wide Range ◽  
Socialist Realist ◽  
History Of ◽  
Characteristic Features ◽  
Old Men ◽  
The Impact ◽  
First Time

The characteristic features of I. Kavaleridze’s drama is considered in the article. It is noted that there are signs of the artist’s individuality, attraction to expressionist forms, artistic techniques characteristic for the art of sculpture: symbolism, monumentality, hyperbole. I. Kavaleridze was well versed in the drama laws, understood the specifics of the stage events construction, had a large arsenal of literary means, thanks to which the characters’ monologues and dialogues were extremely expressive and colorful. In his work, he implemented original solutions that were ahead of time. Therefore, many of the artist’s ideas and achievements received due recognition only after his death. I. Kavaleridze’s creative heritage covers a wide range of both purely artistic and general philosophical problems. Among them the formation of the era of modernism and its features in the Ukrainian art of the early XX century, the impact of revolutionary ideas on the work of the 1920s, the role of spiritual leaders of the Ukrainian people T. Shevchenko and G. Skovoroda in the formation of national consciousness, political and ideological pressure on figurative art language and the formation of a socialist-realist canon, etc. The analysis of the productions of I. Kavalerizde’s plays “The First Furrow” and “Gregory and Paraskeva” on the stage of the Mykhailo Shchepkin Sumy Theater of Drama and Musical Comedy in 1970-1972. The article notes that these plays were staged in Sumy for the first time in the history of Ukrainian theater. The premiere of “The First Furrow” (the play was called “Old Men”) took place on March 19, 1970. The figure of the national genius Hryhoriy Skov oroda was als o embodied for the first time on t he stage in Sumy in th e play “Hryhoriy and Paraskeva”. It premiered on October 21, 1972. I. Rybchynsky, Honored Artist of the USSR, performed the production. Creating generalized historical outlines of people’s life, features of life at that time, depicting psychological portraits of people in various, sometimes-dramatic collisions, in the productions of I. Kavaleridze’s plays on the Sumy stage the emphasis was on universal values such as virtue, love. The main character was the Ukrainian people, who nurtured such large-scale historical figures, gave them strength and wisdom for great achievements. Based on publications in periodicals of that time, memoirs of Ukrainian directors, the peculiarities of the director’s interpretation, stenographic and musical design of these plays on the Sumy stage are considered. Considerable attention is paid to the analysis of acting works in I. Kavaleridze’s plays. In particular, the peculiarities of the actor’s embodiment of the image of the national genius Hryhoriy Skovoroda on the stage are presented. It is noted that I. Kavaleridze’s plays, created in a difficult political, social and ideological context, are rightly considered to be highly artistic works of Ukrainian drama. Their staging was carried out on various theatrical stages, including Mykhailo Shchepkin Sumy Theater of Drama and Musical Comedy is an important page of national theatrical art.

scholarly journals The role of Kazan therapists in the development of the direction of Botkin's scientific research and clinical practice in the first half of the twentieth century

2021 ◽  
Vol 102 (3) ◽  
pp. 395-399
Author(s):  
V I Borodulin ◽  
V Yu Albitsky
Keyword(s):  
Social History ◽  
Modern Concept ◽  
Scientific School ◽  
Social Changes ◽  
Scientific Heritage ◽  
Historical Method ◽  
The Social ◽  
History Of ◽  
Therapeutic Schools ◽  
The Impact

The article highlights the formation of scientific therapeutic schools in Kazan using the comparative-historical method from the position of the modern concept of scientific school. Founded by the first of Botkin's student N.A. Vinogradov, the affiliate Botkin's scientific school initiated the creation of therapeutic schools at Kazan University in the first half of the XX century, originating in the second or third generation directly from S.P. Botkin. The activities of prominent Kazan therapists and their role in the formation of scientific schools are considered based on the approach of the social history of medicine the impact of the social changes in Russia in 1917 and the beginning of the Civil War. Having established a center for the development of the scientific heritage of the great Russian clinician in Kazan, the clinical schools of A.N. Kazem-Bek, S.S. Zimnitsky, M.N. Cheboksarov, and N.K. Goryaev played a huge role in the development of Botkins direction of domestic internal medicine.

scholarly journals The influenceof the natural and geographical specifics of Crimea on the formation of some characteristic features of traditional Crimean culture: matrix of interaction between: “Local” and “Alien” ethnic groups on the peninsula

2021 ◽  
pp. 115-133
Author(s):  
Nadir V. Bekirov ◽  
◽  
Farit N. Shakurov ◽  
Keyword(s):  
Ethnic Groups ◽  
Indigenous Peoples ◽  
18Th Century ◽  
Northern Caucasus ◽  
Ethnic History ◽  
The Crimea ◽  
Kinship Relations ◽  
History Of ◽  
Characteristic Features ◽  
The Impact

The usual Crimean studies have formulated a concept of lack of the genesis of traditional Crimean culture due to its approach to an ethnic history of Crimea as a replacement of a number of various and distinguished substituting ethnic groups with neither biogenetic nor cultural and linguistic continuity between them. That point was artificially implanted by the political reasons as a scientific pseudo-justification of the en-masse deportation of some Indigenous Peoples of Crimea and Northern Caucasus realized by the Soviet Power in 1940s. However, the attentive studying of the historical process in Crimea during the thousands of the years, inevitably leads to the conclusions that there were not series of total genocides among ethnic groups populating the territory of the Crimea in different times. Despite of military clashes, invasions, periodical conquests, the very natural and geographical conditions of the peninsula predetermined the inevitable involvement of different ethnic groups in economic, cultural, political, and biogenetic, and eventually even kinship relations. This was main way how a new stage of Crimean culture and inhabitants was being formed during centuries. This was the fundamental tendency of the genesis of the traditional Crimean culture and indigenous peoples of the Crimea, mainly formed by the end of the 18th century. The mechanism of the impact of these factors and the resulting matrix of interaction between the “local” and “newcomer” ethnic groups in the Crimea is analyzed in this article.

Weed communities associated with arable Saskatchewan farm management systems

2000 ◽  
Vol 80 (1) ◽  
pp. 177-185 ◽  
Author(s):  
J. Y. Leeson ◽  
J. W. Sheard ◽  
A. G. Thomas
Keyword(s):  
Life History ◽  
Correspondence Analysis ◽  
Canonical Correspondence Analysis ◽  
Management System ◽  
Management Practices ◽  
Farming System ◽  
Management Systems ◽  
Weed Communities ◽  
History Of ◽  
The Impact

The objective of this study was to determine the impact of a range of management systems on weed communities in cropped fields on farms in Saskatchewan. Farms (n = 28) with management systems defined by a combination of different cropping histories and chemical input levels were selected. Fields were surveyed on each farm in 1995, 1996, and 1997 after any post-emergent weed control to ensure that their weed communities reflected the impact of all agronomic management practices typical of the management system. Canonical correspondence analysis was used to determine whether weed communities were significantly correlated with management system after removal of variance due to ecoregion and year. The largest difference in weed communities attributable to farming system was between the systems with annual cropping histories and those that included perennials in the cropping history. Thus, the life history of the weeds reflected the life history of the crops. Herbicide use was correlated with the next largest difference between systems. A significant association between weed communities and different management systems indicates that weed species are being selected for by these systems. If such selection pressure continues, these species may become a threat to the system's sustainability. Key words: Weed communities, chemical input level, cropping history, canonical correspondence analysis, correspondence analysis, farming system

scholarly journals Amoeba Management System Transformation in the Light of Organisational Change Literature

2017 ◽  
Vol 8 (1) ◽  
pp. 16-23 ◽  
Author(s):  
Wieslaw Urban
Keyword(s):  
Management System ◽  
Organisational Change ◽  
Organisational Culture ◽  
Future Research ◽  
Research Approach ◽  
Accounting System ◽  
Organisational Structure ◽  
System Transformation ◽  
A Company ◽  
Conceptual Research

AbstractThe object of this study is the system of amoebas founded originally in Japanese Kyocera. The study aims to identify milestones of the transformation in a company organisational system to the Amoeba Management System (AMS). The study takes a conceptual research approach. It starts from the analysis of available sources on the AMS, identifies the most challenging points of this system, and afterwards, based on organisational change literature, formulates the main steps of transformation towards AMS. The following milestones of AMS implementation emerge from organisational change theories: (1) the preparation for AMS, (2) the change of organisational structure, (3) the design and introduction of a new accounting system, (4) the introduction of inner prices between amoebas, and (5) the transformation of the organisational culture. At the end of the study, the most important issues for future research are listed.

scholarly journals Cultural Landscapes Preservation at the Interface of Urban Planning and Sprawl

2021 ◽  
Vol 6 (2) ◽  
pp. 37
Author(s):  
Laouar Imene
Keyword(s):  
Cultural Heritage ◽  
Cultural Landscapes ◽  
Cultural Development ◽  
Coastal Landscapes ◽  
History Of ◽  
French Colonial ◽  
Ancient Times ◽  
Management Approaches ◽  
The Impact ◽  
The City

From ancient times, the sea has played a key role in shaping and generating settlements and cities. The history of civilizations has been marked by the cultural development of human societies along coastlines. Accordingly, these territories are harbor of an important coastal heritage; that plays a pivotal role in maintaining the link between the past and the future. In fact, while cities grow and their populations increase, their planning becomes a challenge for sustainable development. Through different forms and mechanisms, coastal sprawl is materialized, by the massive occupation of populations and industrial activities along coastlines. In this vein, coastlines endure many conflicts, which lead to the degradation of cultural and natural resources and may result in loss of cultural identity associated with the presence of cultural landscapes. The paper aims, to discuss planning approaches and challenges related to managing cultural and coastal landscapes, facing the impact of coastal sprawl. The paper is based on a landscape analysis; it interviews the urban, social, juridical and morphological frame. An understanding of urban sprawl through the lens of Annaba’s coastline is required for its implication as a social support of the identity and the history of the city. The paper also examines how the coastalization affects the cultural heritage based on the monograph of one of the valuable French colonial constructions in Algeria. Lastly, the study demonstrates, some key opportunities for advancing future adjustments, and coastal management approaches. For instance, new tools and more appropriate methodologies that combine the preservation of the coastline and the preservation of the cultural heritage.

scholarly journals Political Asylum as a Source of Problems and Paradoxes in the EU

2019 ◽  
Vol 11 (4) ◽  
pp. 361-369
Author(s):  
Ilya M. Ezhov
Keyword(s):  
Migration Policy ◽  
Political Asylum ◽  
History Of ◽  
Characteristic Features ◽  
Migration Crisis ◽  
The Right ◽  
Social Upheaval ◽  
The Impact ◽  
Migration Law ◽  
The Eu

The prolonged migration crisis in Europe has led not only to social upheaval on the continent, but also to reforms in the migration law. The author analyzes the origins and foundations of political asylum as a major aspect of international law and its impact on the development of the migration crisis in Europe. The author uses a combination of a systemic, comparative and historical (historicalgenetic) methods. The aim of the study is to identify characteristic features and analyze the history of the development of the procedure for granting political asylum by European countries and the impact of the right to asylum on the entire migration policy of Europe. The study is interdisciplinary in nature at the intersection of the theory and history of international relations, law, sociology and political science.

scholarly journals The Image of the Snow Maiden in the Sketches of Costumes for the Russian Theater of the Late 19th Century: Paths of Evolution

2021 ◽  
pp. 54-66
Author(s):  
С.К. Зауст
Keyword(s):  
19Th Century ◽  
Late 19Th Century ◽  
Historical Method ◽  
Biographical Research ◽  
Russian North ◽  
Accurate Expression ◽  
History Of ◽  
Characteristic Features ◽  
Peasant Women ◽  
The 19Th Century

В исследовании на основе эскизов костюмов для постановок пьесы «Снегурочка» А. Н. Островского выявляются основные тенденции эволюции образа главной героини на протяжении последней четверти XIX в. Художественное изучение эскизов русских художников-станковистов этого периода и обращение к результатам исследований в области истории народного и сценического костюма, этнографии, биографическим изысканиям позволило рассмотреть изменение облика костюма Снегурочки от первых постановок пьесы (1873) до врубелевского воплощения (1890). Анализируемый образ развивался путем отказа от «художественного подхода», присущего русскому академизму (М. Клодий), последующего обращения к интерпретации В. М. Васнецова, в которой Снегурочка оказалась наиболее точным выражением идеала русской красоты, а затем – к народной романтизации, проявившейся в эскизах Н. К. фон Бооля и М. А. Врубеля. Трактовка В. М. Васнецова установила новый «сказочный канон», сохраняемый в театральном и киноискусстве до сих пор. The aim of the study is to identify the ways and features of the transformation of the fairytale image of the Snow Maiden (the main heroine of the play of the same name by Alexander Ostrovsky) in the conditions of the Russian stage of the late 19th century. The work was carried out on the basis of sketches of stage costumes created by Russian easel painters of the late 19th century. Other important sources were studies in the field of the history of Russian painting and scenography, the history of folk and stage costumes, ethnography; biographical research on Viktor Vasnetsov; Ostrovsky’s diaries. The core of the research was an evolutionary approach, which eventually made it possible to achieve the aim of the study. A comparative historical method was used for discovering the similarity between the motives reflected in the images of the Snow Maiden in the analyzed sketches and Russian folk ornaments of the 19th century that decorated the traditional costumes of Russian peasant women. In the course of the study, the appearance of the Snow Maiden’s costume was analyzed. From how it was shown in the sketches for the first productions of Ostrovsky’s play in the Bolshoi and Maly Theaters (sketches by M. P. Klodt) to the image of the heroine captured in the relief drawing by Mikhail Vrubel. Particular attention was paid to Vasnetsov’s interpretation, in which the image was successfully correlated with the traditional motives that existed in the folk ornament and embroidery of the Russian North. The characteristic features of the image of later authors (Nikolay von Bool and Mikhail Vrubel) were revealed. The later incarnations of the image were studied (for example, in Soviet cinema at the end of the 20th century). It has been established that a sketch of a stage costume solves the problem of the structure of the embodied image, it is an illustration of the author’s artistic beliefs and (in the case of reaching a certain level of artistic perfection) is a guideline for determining the technology of creating a costume. It has been determined that sketches made by old masters of Russian theatrical costume have a special artistic value and expressiveness. The leader among the masters, according to the author, is Vasnetsov, the creator of the authentic, perfect graphics of the Russian folk costume. The image of the Snow Maiden on the Russian stage of the late 19th century developed from the “artistic approach” characteristic of Russian academism and implemented in the works of M. P. Klodt to the most accurate expression of the ideal of Russian beauty embodied by Vasnetsov and further towards popular romanticization (von Bool and Vrubel).

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