scholarly journals Ewolucja audytu wewnętrznego na świecie

2018 ◽  
Vol 22 ◽  
pp. 35-46
Author(s):  
Tomasz Dasek
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Global Market ◽  
Environment Changes ◽  
Control Processes ◽  
The World ◽  
History Of ◽  
Risk Managment ◽  
International Audit

EVOLUTION OF INTERNATIONAL AUDIT IN THE WORLDThe role of internal audit is to provide independent and objective assurance that anorganisation‘s risk managment, governance and internal control processes are operating effectively. The article presents the history of internal audit in the world, which due to environment changes as well as unfavourable occurrences taking place on the global market, play a remarkable role in banking systems.

The problem of periodization of the history of religion

1997 ◽  
pp. 3-8
Author(s):  
Borys Lobovyk
Keyword(s):  
Religious Studies ◽  
Human Being ◽  
Religious Development ◽  
History Of Religion ◽  
The Social ◽  
The World ◽  
History Of ◽  
Role Of Religion

An important problem of religious studies, the history of religion as a branch of knowledge is the periodization process of the development of religious phenomenon. It is precisely here, as in focus, that the question of the essence and meaning of the religious development of the human being of the world, the origin of beliefs and cult, the reasons for the changes in them, the place and role of religion in the social and spiritual process, etc., are converging.

Moment's Monument

2017 ◽  
Author(s):  
Sharon Hecker
Keyword(s):  
Art World ◽  
Self And Other ◽  
Single Culture ◽  
Modern Sculpture ◽  
The World ◽  
History Of ◽  
Critical Account ◽  
Modern Experience ◽  
Artistic Heritage

Medardo Rosso (1858–1928) is one of the most original and influential figures in the history of modern art, and this book is the first historically substantiated critical account of his life and work. An innovative sculptor, photographer, and draftsman, Rosso was vital in paving the way for the transition from the academic forms of sculpture that persisted in the nineteenth century to the development of new and experimental forms in the twentieth century. His antimonumental, antiheroic work reflected alienation in the modern experience yet showed deep feeling for interactions between self and other. Rosso's art was transnational: he refused allegiance to a single culture or artistic heritage and declared himself both a citizen of the world and a maker of art without national limits. This book develops a narrative that is an alternative to the dominant Franco-centered perspective on the origin of modern sculpture in which Rodin plays the role of lone heroic innovator. Offering an original way to comprehend Rosso, the book negotiates the competing cultural imperatives of nationalism and internationalism that shaped the European art world at the fin de siècle.

THE ROLE AND ROLE OF OIL POLICY IN SAUDI ARABIA IN POST WORLD WAR II ECONOMIC LIFE

2019 ◽  
Vol 20 (2) ◽  
pp. 37-41
Author(s):  
Maftuna Sanoqulova ◽  
Keyword(s):  
Saudi Arabia ◽  
World War Ii ◽  
Economic Life ◽  
World War ◽  
Post World War Ii ◽  
The World ◽  
History Of ◽  
Oil Policy

This article consists of the politics which connected with oil in Saudi Arabia after the World war II , the relations of economical cooperations on this matter and the place of oil in the history of world economics

The National and the Universal

2020 ◽  
pp. 368-386
Author(s):  
Sarah Collins
Keyword(s):  
Nineteenth Century ◽  
Cultural Difference ◽  
John Stuart Mill ◽  
Late Nineteenth Century ◽  
Johann Gottfried Herder ◽  
Early Nineteenth Century ◽  
The World ◽  
Respective Treatment ◽  
History Of

This chapter examines the continuities between the categories of the “national” and the “universal” in the nineteenth century. It construes these categories as interrelated efforts to create a “world” on various scales. The chapter explores the perceived role of music as a world-making medium within these discourses. It argues that the increased exposure to cultural difference and the interpretation of that cultural difference as distant in time and space shaped a conception of “humanity” in terms of a universal history of world cultures. The chapter reexamines those early nineteenth-century thinkers whose work became inextricably linked with the rise of exclusivist notions of nationalism in the late nineteenth century, such as Johann Gottfried Herder and John Stuart Mill. It draws from their respective treatment of music to recover their early commitment to universalizable principles and their view that the “world” is something that must be actively created rather than empirically observed.

scholarly journals Plato on Natural Kinds: The Promethean Method of the Philebus

Apeiron ◽  
2021 ◽  
Vol 0 (0) ◽  
Author(s):  
John D. Proios
Keyword(s):  
Social Sciences ◽  
Natural Kind ◽  
Intelligent Design ◽  
Expert Knowledge ◽  
Natural Kinds ◽  
Natural World ◽  
History Of Philosophy ◽  
The World ◽  
History Of

Abstract Plato’s invention of the metaphor of carving the world by the joints (Phaedrus 265d–66c) gives him a privileged place in the history of natural kind theory in philosophy and science; he is often understood to present a paradigmatic but antiquated view of natural kinds as possessing eternal, immutable, necessary essences. Yet, I highlight that, as a point of distinction from contemporary views about natural kinds, Plato subscribes to an intelligent-design, teleological framework, in which the natural world is the product of craft and, as a result, is structured such that it is good for it to be that way. In Plato’s Philebus, the character Socrates introduces a method of inquiry whose articulation of natural kinds enables it to confer expert knowledge, such as literacy. My paper contributes to an understanding of Plato’s view of natural kinds by interpreting this method in light of Plato’s teleological conception of nature. I argue that a human inquirer who uses the method identifies kinds with relational essences within a system causally related to the production of some unique craft-object, such as writing. As a result, I recast Plato’s place in the history of philosophy, including Plato’s view of the relation between the kinds according to the natural and social sciences. Whereas some are inclined to separate natural from social kinds, Plato holds the unique view that all naturalness is a social feature of kinds reflecting the role of intelligent agency.

The Role of Religious Force in the Wukan Incident

2013 ◽  
Vol 5 (1) ◽  
pp. 155-175 ◽  
Author(s):  
Hou Yuxin
Keyword(s):  
Human Rights ◽  
Religious Beliefs ◽  
The Political ◽  
The People ◽  
The World ◽  
History Of ◽  
The Media ◽  
Social Management ◽  
The Village

Abstract The Wukan Incident attracted extensive attention both in China and around the world, and has been interpreted from many different perspectives. In both the media and academia, the focus has very much been on the temporal level of the Incident. The political and legal dimensions, as well as the implications of the Incident in terms of human rights have all been pored over. However, what all of these discussions have overlooked is the role played by religious force during the Incident. The village of Wukan has a history of over four hundred years, and is deeply influenced by the religious beliefs of its people. Within both the system of religious beliefs and in everyday life in the village, the divine immortal Zhenxiu Xianweng and the religious rite of casting shengbei have a powerful influence. In times of peace, Xianweng and casting shengbei work to bestow good fortune, wealth and longevity on both the village itself, and the individuals who live there. During the Wukan Incident, they had a harmonizing influence, and helped to unify and protect the people. Looking at the specific roles played by religion throughout the Wukan Incident will not only enable us to develop a more meaningful understanding of the cultural nature and the complexity of the Incident itself, it will also enrich our understanding, on a divine level, of innovations in social management.

scholarly journals Molecular and Biological Characterisation of Turnip mosaic virus Isolates Infecting Poppy (Papaver somniferum and P. rhoeas) in Slovakia

Viruses ◽  
2018 ◽  
Vol 10 (8) ◽  
pp. 430 ◽  
Author(s):  
Miroslav Glasa ◽  
Katarína Šoltys ◽  
Lukáš Predajňa ◽  
Nina Sihelská ◽  
Slavomíra Nováková ◽  
...  
Keyword(s):  
Mosaic Virus ◽  
Phylogenetic Analyses ◽  
Molecular Data ◽  
Turnip Mosaic Virus ◽  
Biological Assays ◽  
Genetic Complexity ◽  
The World ◽  
History Of ◽  
Virus Isolates

In recent years, the accumulated molecular data of Turnip mosaic virus (TuMV) isolates from various hosts originating from different parts of the world considerably helped to understand the genetic complexity and evolutionary history of the virus. In this work, four complete TuMV genomes (HC9, PK1, MS04, MS15) were characterised from naturally infected cultivated and wild-growing Papaver spp., hosts from which only very scarce data were available previously. Phylogenetic analyses showed the affiliation of Slovak Papaver isolates to the world-B and basal-B groups. The PK1 isolate showed a novel intra-lineage recombination pattern, further confirming the important role of recombination in the shaping of TuMV genetic diversity. Biological assays indicated that the intensity of symptoms in experimentally inoculated oilseed poppy are correlated to TuMV accumulation level in leaves. This is the first report of TuMV in poppy plants in Slovakia.

History, Politics, Law

2021 ◽  
Keyword(s):  
Cross Section ◽  
Political Thought ◽  
International Institutions ◽  
The Political ◽  
Global Order ◽  
The World ◽  
History Of ◽  
And Gender ◽  
The Many

Historians of political thought and international lawyers have both expanded their interest in the formation of the present global order. History, Politics, Law is the first express encounter between the two disciplines, juxtaposing their perspectives on questions of method and substance. The essays throw light on their approaches to the role of politics and the political in the history of the world beyond the single polity. They discuss the contrast between practice and theory as well as the role of conceptual and contextual analyses in both fields. Specific themes raised for both disciplines include statehood, empires and the role of international institutions, as well as the roles of economics, innovation and gender. The result is a vibrant cross-section of contrasts and parallels between the methods and practices of the two disciplines, demonstrating the many ways in which both can learn from each other.

The Role of Accounting Mechanisms for Corporate Governance in Reducing Creative Accounting Practices in Telecommunications Sector Companies in Riyadh City: An Empirical Study: دور الآليات المحاسبية لحوكمة الشركات في الحد من ممارسات المحاسبة الإبداعية في شركات قطاع الاتصالات بمدينة الرياض: دراسة ميدانية

2020 ◽  
Vol 4 (15) ◽  
Author(s):  
Lamis Jameel Banasser, Maha Faisal Alsayegh
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Internal Audit ◽  
Internal Auditors ◽  
External Auditors ◽  
Riyadh City ◽  
Creative Accounting ◽  
Telecommunications Sector

The study aimed to identify the role of accounting mechanisms for corporate governance in reducing creative accounting practices in telecommunications sector companies in Riyadh city. A descriptive analytical approach was followed to conduct the field study. Sample of the study consisted of members of the audit committee, internal auditors, accountants from the surveyed telecommunications’ sector companies, and the external auditors in the audit offices that specialized on auditing the examined sample of companies. Questionnaire was used as a data collection method. Results showed that activating the role of accounting mechanisms for corporate governance can greatly contribute in limiting creative accounting practices. As they are controlling mechanisms that capable of protecting companies, shareholders and stakeholders from any manipulation or misleading information in the financial statements. Further, internal audit plays a major role in limiting creative accounting practices by examining and evaluating the effectiveness of the internal control system. Furthermore, the independence and competence of the external auditor and his commitment to the rules of conduct and ethics of the profession contribute greatly in limiting creative accounting practices in the examined companies. The study recommended the necessity of holding specialized training courses for members of audit committees, internal auditors and external auditors on methods of detecting creative accounting practices to combat and reduce them.

HISTORICAL STAGES OF FORMATION AND DEVELOPMENT OF INTERNAL CONTROL

2021 ◽  
Vol 296 (4) ◽  
pp. 14-20
Author(s):  
AnnА KOZACHENKO ◽  
Keyword(s):  
Internal Control ◽  
Private Property ◽  
Internal Audit ◽  
Economic Life ◽  
Capitalist System ◽  
Historical Aspect ◽  
Economic Relations ◽  
History Of ◽  
Economic Formation ◽  
Means Of Production

The article highlights the views of scientists on the allocation of periods (stages) in the history of internal control, which differ in the following features: the emergence and development of socio – economic relations that existed at different times; diversification of objects and subjects of control; complicating the tasks of control over the different levels of development of productive forces and equipment of each society; specific methodological techniques. Thus, the first manifestations of control are observed during the period of primitive communal system. The period of slavery is considered the stage of the emergence of internal control. Characteristic of this period was physical coercion to work. In the period of the feudal system, the peculiarities of the development of socio-economic formation of European states are the distinction between external and internal audit, and accounting registers to reflect the facts of economic life, which served for entries in the accounts of the General Ledger. In addition, control activities were manifested in the movement of credit and settlement transactions between buyers, in settlements between buyers and banks, in production processes and private ownership of the means of production. The capitalist system of production did not require many special control bodies, and its functions were carried out directly by the owners of the means of production. The basis of capitalism was the private property of the bourgeoisie on the means of production, but not on the worker, who at that time received more freedom. It was during the communist formation that thorough work was carried out on the methodological support of internal economic control, but its active development began after the declaration of independence of Ukraine, by borrowing the foundations in foreign countries. Thus, the periodization presented in the article helps to trace the historical aspect of the development and formation of internal control as a control system as a whole, in a certain period of time in which.

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