The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System

The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914. After the Proclamation of the Republic was announced in 1889, the government started to expand its administrative bodies, necessitating the introduction of a bureaucracy able to perform new functions. In the same period, Brazil experienced a strong economic development with the development of its coffee industry. In 1905, under the leadership of Carlos de Carvalho, São Paulo State Treasury bookkeeping tasks were introduced under a double-entry bookkeeping system and through accrual and financial accounting. Double-entry bookkeeping practices in the federal public accounting system, although enshrined in law since 1808, were only fully realized after the creation of the Double-entry Bookkeeping Committee in 1914. In that same year, due to the negotiation of a second funding loan, English creditor bank auditors requested a balance of the National Treasury from the Minister of Finance Rivadávia Corrêa. Because the balance had not been prepared in eight years, the Double-entry Bookkeeping Committee was established in June of 1914, and this body completed a technical audit of Revenues and Expenditures. The committee also conducted the state administration's first Asset and Liability audit since the colonial era. The Double-entry Bookkeeping Committee of 1914 spearheaded changes to the Brazilian public accounting system, including the creation of the Public Accounting Code in 1922 and the approval of Central Accounting Office of the Republic regulation in 1924, strengthening and ascribing perpetuity to practices adopted after 1914.

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PERUBAHAN SISTEM PEMILIHAN KEPALA DAERAH DALAM DINAMIKA PELAKSANAAN DEMOKRASI

Jurnal Rechts Vinding: Media Pembinaan Hukum Nasional ◽

10.33331/rechtsvinding.v3i1.60 ◽

2014 ◽

Vol 3 (1) ◽

pp. 113

Author(s):

M. Lutfi Chakim

Keyword(s):

Local Government ◽

House Of Representatives ◽

Legal Research ◽

Colonial Era ◽

The People ◽

Election System ◽

History Of ◽

The Republic ◽

The Government ◽

Method Approach

Pemilihan kepala daerah (pilkada) secara langsung adalah suatu mekanisme yang berfungsi sebagai pelaksanaan demokrasi. Namun, dalam perjalanannya muncul ketidakpuasan berbagai pihak untuk tidak lagi menggunakan sistem pemilihan gubernur secara langsung. Hal itulah yang menjadi dasar bagi Pemerintah untuk mengusulkan sistem pemilihan gubernur oleh Dewan Perwakilan Rakyat Daerah (DPRD) melalui Rancangan Undang-undang tentang Pemilihan Kepala Daerah (RUU Pilkada). Usulan perubahan sistem tersebut merupakan topik yang sangat serius, karena berpotensi mengingkari kedaulatan rakyat yang dijamin dalam UUD 1945. Dengan menggunakan metode penelitian yuridis normatif, dapat disimpulkan bahwa, pertama , pemilihan secara langsung merupakan satu-satunya cara yang paling efektif untuk memaknai frasa ”dipilih secara demokratis” sebagaimana dimuat dalam Pasal 18 ayat (4) UUD 1945. Kedua , sejarah pemilihan kepala daerah ditandai dengan diberlakukannya berbagai peraturan perundang-undangan terkait dengan pemerintahan daerah mulai sejak masa kolonial hingga reformasi. Ketiga , sistem pemilihan gubernur secara perwakilan oleh DPRD merupakan kemunduran bagi demokrasi. Oleh karena itu, pemerintah perlu mengambil pelajaran dari sejarah sistem pemilihan kepala daerah. Setelah itu, diharapkan pemerintah dapat meninjau kembali kebijakannya tentang sistem pemilihan kepala daerah oleh DPRD yang tertuang dalam RUU Pilkada.<p>Local government election directly is a mechanism of democracy implementation. However, it doesn’t work as expectation while disappointing parties urge to not use governor election system directly anymore. That’s the basis for the Government to propose Governor election system by House of representatives through Draft Law About the local government elections. The proposal to change the system of the local government elections is a very serious topic, because it has to deny the sovereignty of the people in the Republic of Indonesia’s 1945 Constitution potentially. Using normative legal research method approach, it could be concluded that, first, government election directly is the most effective way to interpretate the phrase ”democratically elected” as mentioned in article 18 verse (4) of the Republic of Indonesia’s 1945 Constitution. Second, the history of local government elections marked by the enactment of various regulations on Local Government since the colonial era to the reform. Third, the Governor election system by House of representatives is a setback for democracy. Therefore, the Government needs to learn from the history of local government election. After all, the government expected to review its policy about local government election system by House of representatives in draft Law About the local government elections.</p>

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Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.1965 ◽

2021 ◽

Vol 4 (2) ◽

pp. 419-433

Author(s):

Ria Herlina ◽

Taufeni Taufik ◽

Azwir Nasir

Keyword(s):

Control System ◽

Internal Control ◽

Financial Management ◽

Financial Accounting ◽

Accounting System ◽

Analysis Method ◽

Accounting Systems ◽

Finance Management ◽

Internal Control System ◽

The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

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The Evolution of the Text: The Author’s Comment by N. V. Gogol on the Poetics of the Comedy “The Government Inspector”

Проблемы исторической поэтики ◽

10.15393/j9.art.2020.7202 ◽

2020 ◽

Vol 27 (1) ◽

pp. 146-174

Author(s):

Igor A. Vinogradov

Keyword(s):

Last Judgment ◽

Whole Number ◽

Final Scene ◽

History Of ◽

Religious Concept ◽

Rough Draft ◽

The Creation ◽

The Government ◽

Numerous Author ◽

Preliminary Description

<p>The article touches upon the analysis of the historical and literary circumstances of the appearance of one of the numerous author’s comments by Gogol on the comedian “The Government Inspector”, such as the article “The Prenotification for those who would like to play “The Government Inspector” as it should be”. A whole number of facts indicate that the origin of the “The Prenotification…” is related to the history of the creation by Gogol of the second edition of “The Government Inspector” in late December 1840 — February 1841. Together with the new edition, Gogol, unsatisfied with the staging of his comedy in St. Petersburg and Moscow theatres, first of all with the impersonation of Khlestakov, conceived a new presentation of “The Government Inspector”, believing that the revised edition would contribute to the theatrical updating of the play — performed “as it should be”. The text of the “The Prenotification…” precedes the creation of those fragments of “The Government Inspector” that Gogol sent for the new edition of the play in spring 1841 from Rome to Moscow for M. P. Pogodin and S. T. Aksakov and is a kind of a test experiment, a “rough draft” for “The excerpt from a letter written by the author shortly after the first presentation of “The Government Inspector” to one writer”, sent at that time to Aksakov, and simultaneously it is a preliminary description for subsequent explanations of the “silent scene” of “The Government Inspector” in the text of the very comedy. In addition, there is a connection between the “The Prenotification…” with drawings made by the artist A. A. Ivanov for the same final scene of “The Government Inspector”, which were created during the author’s reading of the comedy in Rome in February 1841. Thus, it is established that the “The Prenotification for those who would like to play “The Government Inspector” as it should be” properly was written not in the autumn 1846, as it is common to think, but five and a half years earlier, in early 1841. It is an opening article in the manuscript for the second edition of “The Government Inspector” in 1841, instead of which Gogol published here an accompanying article “The excerpt from a letter written by the author shortly after the first presentation of “The Government Inspector” to one writer”. The study allows us to conclude that Gogol’s interpretations are deeply organic to the original religious concept of comedy. The plot stem of the “The Government Inspector” is the “thunderstorm” of a distant government law, and of the even more inevitable Last Judgment. “The Prenotification…” addressed to the actors, and containing an appeal to take seriously and conscientiously the performance of the roles they were cast in, to pay special attention to the final scene, is an important component of Gogol’s strategy to bring back to his play the meanings lost due to inept staging. The presence of a number of motifs in the “The Prenotification…”, traditionally attributed only to the “late” Gogol, in the light of a new dating allows asserting the idea of the indissoluble unity and integrity of the artist’s creative path.</p>

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THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) ◽

10.52062/keuda.v1i3.737 ◽

2017 ◽

Vol 1 (3) ◽

Author(s):

Susan Rondonuwu ◽

Agustinus Salle ◽

Paulus K. Allo Layuk

Keyword(s):

Work Environment ◽

Financial Management ◽

Sampling Technique ◽

Field Studies ◽

Financial Accounting ◽

Accounting System ◽

Government Accounting ◽

Study Results ◽

Work Units ◽

The Government

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

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We Will Feed Our and a New World: Several Cases of Food Ways of Frontier Regions. Part 2

Journal of Frontier Studies ◽

10.46539/jfs.v6i3.321 ◽

2021 ◽

Vol 6 (3) ◽

pp. 161-184

Author(s):

Serguey N. Yakushenkov

Keyword(s):

Ethnic Diversity ◽

Food System ◽

Global Trends ◽

Large Cities ◽

The Creation ◽

The Republic ◽

The Government ◽

National Cuisine ◽

Object Of Study ◽

Cultural Types

This article is the second part of the study of regional foodways. If the first part is devoted to the analysis of the foodscape of Astrakhan, the second part analyzes the food system of the Republic of Peru. The choice of this object of study is based on the frontier nature of the region, the diversity of economic and cultural types, and hybridity. All these factors allow us to compare the ways of formation of the foodways of these regions. The Peruvian alimentary landscape began to form in the 16th century, after the conquest of Peru by the Spanish conquistadors. As a result of mutual influences and struggles between elements of autochthonous and alien cultures, a new "hybrid" phenomenon takes shape. The turning point in the development of national cuisine was in the 1930s, when, as a result of gastropolitical strategies, the government managed to create a food system accessible to the workers of large cities. The opening of “people's restaurants” allowed workers to have calorie-dense food. It also contributed to the creation of a national food system. The search for national identity among the Peruvian elite led to the “discovery” of their national roots. The fact that Peruvian culture was based on natural and ethnic diversity made the country's alimentary system diverse and rich. This process coincided with global trends in the approach to food in the sense of a focus on “simple” and “healthy” peasant foods, as opposed to foods undergone of maximum processing. Ultimately, this was manifested in the creation of a “new Andean cuisine” that embraced Peru's centuries-old traditions and the country's natural diversity. In doing so, Peruvian restaurateurs used both familiar approaches to business and invented new ones that went beyond the culinary arts. As a result of the efforts of many culinary masters and restaurateurs, in competition with internationally renowned culinary brands, a new global culinary brand has been created, recognized around the world.

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Khipu

Paid ◽

10.7551/mitpress/9780262035750.003.0007 ◽

2017 ◽

Author(s):

Gary Urton

Keyword(s):

Data Storage ◽

Accounting System ◽

Accounting Systems ◽

Numbering System ◽

Record Keeping ◽

Similar Information ◽

History Of ◽

Double Entry

Khipu are sets of knotted strings used by the pre-Colombian Inkan Empire for record keeping. The chapter situates khipu in the history of accounting systems globally, and makes a case that some khipu may have conveyed similar information as double-entry bookkeeping, developed around the same time in Europe. Khipu cords were made from spun or plied cotton or llama or alpaca fibers and display three types of knots organized in complex arrangements of tiered clusters. Cords were spun with separate strings in specific patterns, too, allowing for a great deal of data storage. The Inka did not possess writing but used this accounting system and a decimal numbering system conveyed through knots to administer the empire. Double-entry bookkeeping in Europe contributed to the rise of capitalism; that double-entry khipu did not may be attributable to the Inka’s conquest by Spain in 1532.

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К истории cоздания росписей центрального буддийского храма Калмыкии (2016–2019 гг.)

Desertum Magnum: studia historica Великая степь: исторические исследования ◽

10.22162/2712-8431-2020-10-2-179-191 ◽

2020 ◽

pp. 179-191

Author(s):

Gerlya V. Nurova ◽

Keyword(s):

Work Organization ◽

Buddhist Temple ◽

Spiritual Culture ◽

History Of ◽

Painting Process ◽

The Creation ◽

The Republic

The article discusses the history of the creation thangka paintings in the Central Buddhist Temple (khurul) of the Republic of Kalmykia which was opened in 2005. The article attempts at giving analysis of the formation of sacral art environment of the Elista Buddhist Temple in the context of the development of Tibetan-Kalmyk Buddhist relationships. The article describes the stages, peculiarities and complexity of the painting process that was done by the Tibetan artists who came from India and are masters of the traditional thangka painting. The author gives the documental facts about the work organization and process that lasted almost three years. The article gives information about thangka painters, well-known nowadays: their biographies, characteristics and the information about their further life. By creation the paintings of the Central Khurul, these painters contributed to the development of the spiritual culture in Kalmykia.

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Development of Commercial Law in the Slovak Republic - Outline of problems

Internal Security ◽

10.5604/20805268.1231517 ◽

2016 ◽

Vol 8 (1) ◽

pp. 81-90

Author(s):

Mojmír Mamojka ◽

Jacek Dworzecki

Keyword(s):

Czech Republic ◽

Slovak Republic ◽

Ancient Egypt ◽

Legal Regulations ◽

Independent State ◽

The Czech Republic ◽

Trade Law ◽

The Creation ◽

The Republic ◽

The Government

The article concerns the issue of trade law in the context of its evolution and the current realities of its being in force in Republic of Slovakia. In the paper the authors present an historical view of the creation of legal regulations about trade from ancient times to present days. In the first part of the paper the political system and its components are discussed. The reader will be able to acquaint themselves with the functioning of the apparatus of executive power (the government and ministries), legislative power (the parliament consisting of 150 members) and judiciary (independent courts and prosecutors) in the Republic of Slovakia. Moreover, this part of the article provides information about practical aspects of the creation of selected components of the constitutional legal order (e.g. parliamentary elections). In the second part, the paper covers the evolution of trade law over the centuries, approaches to regulations in Mesopotamia, based on, inter alia, the Code of Hammurabi, and also in ancient Egypt and Greece. Tracing the development of trade law over the centuries, the authors also present the evolution of legal regulations in this field in the XIX century, with particular reference to France, Germany and Austria-Hungary (especially the territory which today forms the Czech Republic and the Slovak Republic). In the last part of the article, the forming of regulations of trade law in Czechoslovakia from 1918 and during subsequent periods which created the history of that country, to the overthrow communism and the peaceful division of the state in 1993 into two separate, independent state organisms – the Czech Republic and Slovakia - is approached.

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Oncology Institute of the Republic of Moldova is 55 years (outlines of history)

Russian Journal of Oncology ◽

10.18821/1028-9984-201521-1-101-104 ◽

2016 ◽

Vol 21 (1-2) ◽

pp. 101-104

Author(s):

Viktor F. Chernat

Keyword(s):

Public Health ◽

Chronological Order ◽

Republic Of Moldova ◽

Oncology Service ◽

The Future ◽

History Of ◽

The Creation ◽

The Republic

In chronological order, there is presented the history of the creation of Oncology Service of the Republic of Moldova. There were mentioned most prominent public health leaders who participated in the creation and functioning of the Oncological service. There are described the main achievements and challenges of the service for the future.

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Ethiopia’s Constitutional Framework and Legal Institutions for Development

The Oxford Handbook of the Ethiopian Economy ◽

10.1093/oxfordhb/9780198814986.013.4 ◽

2019 ◽

pp. 94-112

Author(s):

Belachew Mekuria Fikre ◽

Menberetsehai Tadesse

Keyword(s):

Developmental State ◽

Federal State ◽

Legal Institutions ◽

Economic Community ◽

Economic Progress ◽

History Of ◽

Legal Transplantation ◽

The Creation ◽

The Government ◽

Economic Development Model

Though one of the key organizing principles that underpin the current constitution is the creation of a single economic community, the country’s long history of legal transplantation does not necessarily complement this aspiration. This chapter examines how the state-managed developmental enterprise continuously negotiates with the rather ‘foreign’ legal elements, usually to the former’s detriment. The chapter takes a closer look at some of the key elements of the constitution and legal institutions vital for economic growth. Ethiopia’s federal state system together with the developmental state approach can only positively contribute to the creation of a single economic community when some of the key areas in the country’s legal development are revisited to align with its economic development model. The various areas examined in this work demonstrate the dilemmas faced when using law as instrument to achieve economic progress under the developmental state policy of the government in power.

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