scholarly journals Development of product costing in Lithuania (1918–2019)

2019 ◽  
pp. 2
Author(s):  
Daiva Tamulevičienė ◽  
Jonas Mackevičius
Keyword(s):  
Second World War ◽  
World War ◽  
Stages Of Development ◽  
Normative Documents ◽  
Economic Decisions ◽  
Product Costing ◽  
Soviet Occupation ◽  
The World ◽  
The Cost ◽  
Second World

Appropriate product costing helps not only to estimate the cost of production correctly but also to evaluate the activity results, forecast product prices, make reasonable economic decisions. The article analyses the development of product costing in Lithuania from 1918 to 2019. The following stages of development of product costing were distinguished: 1) between the world wars when Lithuania was independent and during the Second world war (1918–1944); 2) during the years of Soviet occupation (1944–1990); 3) after reinstating the independence of Lithuania (1990–2019). The most important provisions of normative documents related to product costing of every stage were analysed, opinions, statements and suggestions how to improve product costing by different Lithuanian authors were evaluated.

Squatting: The Fight for Decent Shelter, 1970s–1980s

2018 ◽  
Vol 11 (1) ◽  
pp. 27-50
Author(s):  
John Marsland
Keyword(s):  
Welfare State ◽  
Public Services ◽  
Second World War ◽  
World War ◽  
Housing Policies ◽  
The West ◽  
The World ◽  
Housing Needs ◽  
Post War ◽  
Second World

During the twenty years after the Second World War, housing began to be seen as a basic right among many in the west, and the British welfare state included many policies and provisions to provide decent shelter for its citizens. This article focuses on the period circa 1968–85, because this was a time in England when the lack of affordable, secure-tenured housing reached a crisis level at the same time that central and local governmental housing policies received wider scrutiny for their ineffectiveness. My argument is that despite post-war laws and rhetoric, many Britons lived through a housing disaster and for many the most rational way they could solve their housing needs was to exploit loopholes in the law (as well as to break them out right). While the main focus of the article is on young British squatters, there is scope for transnational comparison. Squatters in other parts of the world looked to their example to address the housing needs in their own countries, especially as privatization of public services spread globally in the 1980s and 1990s. Dutch, Spanish, German and American squatters were involved in a symbiotic exchange of ideas and sometimes people with the British squatters and each other, and practices and rhetoric from one place were quickly adopted or rejected based on the success or failure in each place.

scholarly journals The War of Khalkhin Gol in 1939 and the German-Soviet Nonaggression Pact

2018 ◽  
Vol 28 (4) ◽  
pp. 585-594 ◽  
Author(s):  
Alexander Sukhodolov ◽  
Tuvd Dorj ◽  
Yuriy Kuzmin ◽  
Mikhail Rachkov
Keyword(s):  
Foreign Policy ◽  
Second World War ◽  
Historical Science ◽  
World War ◽  
The World ◽  
Long Time ◽  
History Of ◽  
First Time ◽  
Further Development ◽  
Second World

For the first time in Russian historiography, the article draws attention to the connection of the War of Khalkhin Gol in 1939 and the conclusion of the German-Soviet Nonaggression Pact of 1939. For a long time, historical science considered these two major events in the history of the USSR and history of the world individually, without their historic relationship. The authors made an attempt to provide evidence of this relationship, showing the role that surrounding and defeating the Japanese army at Khalkhin Gol in August 1939 and signing in Moscow of the German-Soviet Nonaggression Pact played in the history of the world. The study analyzes the foreign policy of the USSR in Europe, the reasons for the failure in the conclusion of the Anglo-Franco-Soviet military union in 1939 and the circumstances of the Pact. It shows the interrelation between the defeat of the Japanese troops at Khalkhin Gol and the need for the Soviet-German treaty. The authors describe the historic consequences of the conclusion of the pact for the further development of the Japanese-German relations and the course of the Second World War. They also present the characteristics of the views of these historical events in the Russian historiography.

scholarly journals The Paths of Books of Latvian Jews during World War II

Knygotyra ◽  
2018 ◽  
Vol 71 ◽  
pp. 210-235
Author(s):  
Jana Dreimane
Keyword(s):  
World War Ii ◽  
Second World War ◽  
Jewish Literature ◽  
World War ◽  
Soviet Occupation ◽  
Nazi Occupation ◽  
Archival Documents ◽  
Book Collections ◽  
Book Values ◽  
Second World

[full article, abstract in English; abstract in Lithuanian] The aim of the research is to find out the influence of the Nazi regime on preservation of historical book collections, which were established in Jewish societies, schools, religious organizations and private houses in Latvia until the first Soviet occupation (1940/1941). At the beginning, libraries of Jewish associations and other institutions were expropriated by the Soviet power, which started the elimination of Jewish books and periodicals published in the independent Republic of Latvia. The massive destruction of Jewish literature collections was carried out by Nazi occupation authorities (1941-1944/45), proclaiming Jews and Judaism as their main “enemies”. However, digitized archives of Nazi organizations (mainly documents of the Reichsleiter Rosenberg Taskforce) shows that a small part of the Latvian Jewish book collections was preserved for research purposes and after the Second World War scattered in different countries. Analysis of archival documents will clarify the Nazi strategy for Latvian Jewish book collections. It will be determined which book values survived the war and what their further fate in the second half of the 1940s was.

scholarly journals Enfin, je vais à l’école! Une école primaire mixte, dans le Québec des années 1940

2007 ◽  
pp. 141-152
Author(s):  
Micheline Dumont
Keyword(s):  
Primary School ◽  
Educational Reform ◽  
Second World War ◽  
World War ◽  
Positive Role ◽  
The World ◽  
Second World

This is the story of the school path of a little girl of Quebec during the 1940s. Hers was a mixed primary school, as were the majority of schools found in little towns and villages in Quebec. While the Second World War gave far away rhythm to the life of the world, this story informs us about the education offered before the great educational reform of 1948; on the schoolmistresses, the religious frame, and the positive role played by the school in the pre-television period, in a family where education was greatly valued.

From the Risk Society to Thana Capitalism

2021 ◽  
Vol 10 (3) ◽  
pp. 84-94
Author(s):  
Maximiliano Emanuel Korstanje
Keyword(s):  
Second World War ◽  
The Other ◽  
Risk Society ◽  
Concentration Camps ◽  
World War ◽  
Tourist Destination ◽  
The World ◽  
Fertile Ground ◽  
Postmodern Ethics ◽  
Second World

The current paper focused on the spectatularization of disasters as the main commodity thana capitalism exchanges. The discussion around the crimes against mankind perpetrated by Nazis in the clandestine concentration camps opened the doors towards new insights respecting the roots of thana capitalism. Nazis violated human rights secreting their crimes in a moment of the world where millions certainly died. Today´s philosophers are shocked to see how Auschwitz-Birkenau, which was the sanctuary of the horrors of the Second World War, sets the pace to a new allegory, intended to entertain thousands of tourists, many of them unfamiliar with these events. As a highly-demanded tourist destination, Auschwitz evinces the change of new postmodern ethics that commoditizes the other´s loss as a criterion of entertainment. The example of terrorism shows one of the paradoxes of thana capitalism simply because media covers and disseminates the cruelties of attacks to gain further subscribers and investors while terrorism finds a fertile ground to penetrate the homes of a wider audience.

Sucker Nation and Santa Claus

2017 ◽  
Author(s):  
Dayna L. Barnes
Keyword(s):  
Foreign Policy ◽  
American Foreign Policy ◽  
Second World War ◽  
World War ◽  
Santa Claus ◽  
National Debate ◽  
The World ◽  
Second World ◽  
Important Shift ◽  
Dominant Paradigm

This chapter focuses on the wartime congressional experience, which reflected an important shift in American foreign policy. During the Second World War, support for deep American engagement with the world, once confined to a narrow circle of internationalist elites, replaced isolationism as the dominant paradigm in American political discourse. The long debates and introduction of bills on postwar foreign policy in Congress during the summer and fall of 1943 revealed a sea change toward congressional support for an active postwar foreign policy and extensive commitments around the world. This change in Congress reflected the shift in American opinion as the isolationists and noninterventionists lost the national debate on the country's future.

The Political Economy of the Anglosphere: Geography Trumps History

2019 ◽  
pp. 95-119
Author(s):  
John Ravenhill ◽  
Jefferson Huebner
Keyword(s):  
Economic Integration ◽  
Second World War ◽  
Preferential Trade Agreements ◽  
The Political ◽  
World War ◽  
Total Trade ◽  
Trade Patterns ◽  
The Us ◽  
The World ◽  
Second World

Economic integration among Anglosphere economies peaked during the period from 1870 to 1960. Maintenance of Imperial Preferences and the Sterling Area ensured that Britain remained the dominant market for most colonies and Dominions in the early post-Second World War period. Britain’s entry into the EEC, the ending of Commonwealth preferences, and the rapid growth of Asian economies caused the UK’s share in Anglosphere economies’ exports to decline rapidly. Growth in the US market share offset some of this decline until the financial crisis of 2007–8 reversed this trend. The significance of intra-Anglosphere trade has declined substantially – from approximately two-thirds of countries’ total trade in 1913 and in 1947 to just over one-third in 2016. Contemporary trade patterns are shaped more by geography than history. The world economy remains substantially regionalised, especially for manufacturing. Many preferential trade agreements (PTAs) are regional in scope: Anglosphere economies have been prominent participants in these arrangements but their partners are typically neighbouring countries rather than other Anglosphere economies. The EU has been the most active negotiator of PTAs: the challenge for a post-Brexit UK will be to negotiate access to markets equivalent to that currently enjoyed through membership of EU PTAs.

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