ACCOUNTING AND THE PURSUIT OF UTOPIA: THE POSSIBILITY OF PERFECTION IN PARAGUAY

2004 ◽  
Vol 31 (1) ◽  
pp. 57-91 ◽  
Author(s):  
Warwick Funnell

For utopian socialists the capitalist state's protection and promotion of property rights is the source of entrenched injustice that alienates individuals from their fundamentally moral nature. Substituting cooperative associations for competition as the basis of economic exchange and social relations would allow justice to be reasserted and society to operate on moral principles. In the late 19th century an attempt was made by a small group of idealistic Australian socialists to put these principles into practice in the jungles of Paraguay by establishing the utopian colonies of New Australia and Cosme. An essential ingredient to their vision was a system of exchange in which goods and services were valued, following Ricardo and Marx, according to their labor content or labor value. This required new forms of accounting to communicate and enhance a set of values, ideals and permitted behavior which was very different from that associated with capitalism. Accounting was also to prove critical to the survival of the colonies beyond their initial establishment by the legitimacy it afforded the decision to revoke the right of members, who withdrew, to a share of assets. The accounting system used at Cosme demonstrated a sophisticated understanding that the contributions of accounting were not dependent on private property.

2001 ◽  
Vol 28 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Roger B. Daniels ◽  
Jesse Beeler

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional accounting techniques and the cost accounting system into an intricate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises questions about the uniform costing movement in the American printing industry.


2020 ◽  
Vol 47 (1) ◽  
pp. 19-38
Author(s):  
Adolfo Henrique Coutinho e Silva ◽  
Amaury José Rezende ◽  
Flávia Zóboli Dalmácio ◽  
José Paulo Cosenza

ABSTRACT The purpose of this study is to provide a general narrative of the accounting practices of the company Boris Frères & Co. Ltd., popularly known as “Casa Boris,” which played an important role in the trade practices in Brazil's history in the late 19th century. To accomplish this objective, the authors reviewed and summarized the company's account books, accounting records, and other documents from 1882 to 1896, focusing on the usefulness of the accounting practices adopted and identifying the economic and legal factors that influenced its accounting system at the time. The findings constitute important records of Brazil's accounting history in the 19th century and provide evidence concerning the levels of development and adequacy of the accounting practices adopted by Brazilian commercial firms in the period. JEL Classifications: F13; M10; N00; N76.


2019 ◽  
Vol 2 (4) ◽  
pp. 620-625
Author(s):  
Fitri Arniati ◽  
Muhammad Darwis ◽  
Nurhayati Rahman ◽  
Fathu Rahman

This research is to study about the mother behavior to their daughters as seen in "Pride and Prejudice" and "Little Women". The mother behavior to their daughters show the different way of women as a mother in bringing up their children according to their social and condition at the time. The data were taken from two novels entitled "pride and prejudice" and "little women" is the topic of the study. The  women held in the early 19th century and the late 19th century was described as one that belonged in the home as a wife and mother, and that should marry a man who can support their family. Also throughout the novel women's role in society was described as one that is to be accomplished in household  chore and those of entertainment, such as singing  and playing music. The role of women in society was a major theme throughout the novel "Pride and Prejudice" and "Little Women" The method used in this research  is a study of comparative literature to analyze mother behavior especially for Mrs. Bennet, Lady Catherine de Bourgh, These women have similarities and different behavior in find the right mate for their daughters. This study shows that every woman has characteristics in caring for their children and paying attention to the survival of their children.


Author(s):  
Dr. K. Mini

The Vedas are one of the oldest manuscripts in the world literature. The word Veda is derived from the Sanskrit root ‘vid’ which means knowledge, but it could be attributed as a bundle of knowledge of the Vedic period. All the Indian chronicles and myths extol the Vedas. There is not even a single mantra anywhere in the sacred text repudiating anyone the right to become versed in Vedas but the authority to study and teach the Vedas abounding with knowledge, has been interpreted as the right of a monopolized community gradually. Prominent social reformers like Dayananda Saraswati and Swami Vivekananda who visited India in the late 19th century argued that everyone has the right to study the Vedas. Meanwhile, Chattambi Swami wrote Vedadhikara Nirupanam, proclaiming that the right to study Veda belongs to everyone in Kerala. In this book, Chattambi Swami analyses extensively the question of who is qualified to study the Vedas and has explicitly established that everyone who has the desire to study the Vedas and the customs in rapport with it are eligible for the study. The dissension created by this work was tremendous during the time when the elite castes and scholars of the society strongly believed and argued that only Brahmins had the dominion to study the Vedas. Vyaptheshcha Samajasam is elaborated in the Brahma Sutras as follows. Para brahma swaroopi, Parameswaran (Lord Shiva) is omnipresent, omnipotent, omniscient and absolute. On account of this, it is equitable to say that even if there is a disparity in the name or context of the theosophical form of knowledge, the objective serves as the same. The purpose of all techniques is to illustrate the essence of God in copious ways. They all have similarities in it. Therefore every theosophy is analogous. After reflecting the Vedic forms and significance of the Vedas, Chattambi Swami encompasses the principles of Shruti(what is heard), Yukti(logic) and Anubhavam (experience) and depicts his own perceptions. Similarly, Swami meticulously discusses who is a Brahmin. For instance, Swami examines whether any of these qualities like pure knowledge, birth, noble action and self knowledge make a person a Brahmin or a combination of all these. From this discussion it is implicit that a Brahmin is only one who has wisdom and associated noble deeds. The dogma that the Shudrascannot be educated ‘nasthrishudrau vedamathiyatham’, this verse is neither a Veda nor a Smriti, it is just a sutra (aphorism).It is not accepted or studied anywhere in Shruti (what is heard) Smriti (what is recollected) mythological texts. Therefore, it does not have to be accepted as a doctrine. The verse means that women and Shudras need not have to study but it cannot be interpreted that they are incapable to learn. Even if it is argued that Shudras (lowest ranked of the four varnas of Hindu caste system) have no authority to study the Puranas, many of the authors of the Puranas are Shudras. The veracity of the matter cannot be denied. Most people know that the author of the Suta Samhita is also a Shudra. Ergo, the eminence of that book cannot be deemed as inferior. Parasaran, the son of Odakkari, and Vyasa, the son of Mukuvathi (fisherwoman) compiled the Vedas and were also Brahmins.


Author(s):  
A.A. Rud’

The aim of the research is to show the functions of alcohol in the traditional culture of the Eastern Khanty. The basis of the work is formed by the author's field data collected in 2002–2018 in Khanty Surgut Ob region, including the right bank of the Ob River (Lyamin, Pim, Tromyegan, and Agan) and its left bank (Bolshoi Yugan, Malyy Yugan), as well as the right tributary of the Irtysh River (Demyanka). The study of the role of alcohol in the traditional rituals of the Eastern Khanty was based on the methodology of gift exchange proposed by M. Mauss [2011]. The structural-functional approach was used to analyze the functions of alcohol, its place in the traditional culture, and social relations of the Eastern Khanty [Malinovskiy, 2006]. Despite the problems associated with alcoholism, as well as the negative impact on the health of the Eastern Khanty, alcohol performs a number of functions in the traditional culture. The recognition of the legitimacy of alcohol in the traditional worldview is based on the cosmogonic myths. In the ritual sphere, alcohol is a gift to the deities, from whom the indigenous people, in return, expect assistance to a person in hunting and fishing, prosperity, health, and safety. Alcohol performs the function of erasing social boundaries in the community of participants in a traditional ritual. During traditional ritu-als, alcohol is a tool for a person's transition to an altered state of consciousness. In everyday life, alcohol per-forms the functions of relaxation and stress relief. Alcohol serves as a social catalyst when a stranger is included in a traditional collective. Until recently, alcohol occupied not the last place as an equivalent of money in the in-kind exchange of goods and services. At the beginning of the 21st century, structural changes caused by the industrialization of the Surgut Ob region, as well as economic and social reforms of the Post-Perestroika period, led to reduction in the consumption of alcohol by the Eastern Khanty. Today, these changes are represented by two oppositely directed trends. The first tendency is represented by the processes of the revival of traditional culture, nature management, and religion. The second trend includes reappraisal of traditional religion and transition of a part of the Eastern Khanty to Protestantism.


10.12737/5281 ◽  
2014 ◽  
Vol 2 (8) ◽  
pp. 94-106 ◽  
Author(s):  
Павел Трощинский ◽  
Pavel Troshchinskiy

The article discusses some features of the modern legal system in China , formed under the direct influence of Chinese traditional concepts about the role of the Right and the Law in the society. The attention is focused on moral teachings of Confucius and the views of legalists, that had had a decisive influence on legal culture and legal consciousness of a Chinese citizen. Explores the attitude of Chinee to liability and punishment, the death penalty, specificity of the legal regulation of social relations in the Chinese state. Provides examples from the law enforcement practices and legislative activity, confirming the close relationship between the modern and the traditional law in China. The special place in researching is occupied by issues of crackdown legal liability against violators of legal regulations. Analyzes the most resonance criminal cases in relation of those people, who sentenced to death , have committed crimes in the field of illicit drug trafficking , driving while intoxicated, resulted the death of two or more persons, verdicts to the supreme penalty of persons involved in the addition of melanin in infant formulas. The influence of tradition, customs and moral principles on modern legislative activities of Chinese legislator is confirmed by other examples through the prism of the modern and the traditional law in China. The author calls for to pay more attention to tradition while analyzing the current legislation of China. The modern law of China is closely connected with traditional Chinese concepts about place and role of the Law in society.


Author(s):  
Ioannis P. Chouliarás ◽  

The monastery is located at the SE end of the settlement of the Island and became widely known in modern history, as Ali Pasha was assassinated in its cells in 1822. The catholicon today is a three-aisled basilica with a quadruple roof and in its present size was probably built at late 17th or early 18th century. The aisles are separated by wooden colonnades. The W and N walls, probably most of the E, were rebuilt after their destruction in the early 19th century by falling rocks. In the E there is a semicircular arch. The original church was supposed to be a small one-aisled with a semicircular arch, traces of which were discovered on the SE side of the modern church.The monastery is located at the SE end of the settlement of the Island and became widely known in modern history, as Ali Pasha was assassinated in its cells in 1822. The catholicon today is a three-aisled basilica with a quadruple roof and in its present size was probably built at late 17th or early 18th century. The aisles are separated by wooden colonnades. The W and N walls, probably most of the E, were rebuilt after their destruction in the early 19th century by falling rocks. In the E there is a semicircular arch. The original church was supposed to be a small one-aisled with a semicircular arch, traces of which were discovered on the SE side of the modern church.From the early building phase the modern church has incorporated part of the S wall, which dates to the early 15th century. On the W side was added a late 19th-century loggia, which is roofed with a sloping roof lower than that of the church and possibly replaced an older one. The column of the loggia comes from an earlier building phase of the church. On the W side is raised a rectangular narthex, possibly of the same date as the loggia, which is roofed with a quadruple roof. The present entrance door to the main church is located at the W end of the S wall, while the original door was opened in the middle of the same wall and has been walled today. There is a small conch above the walled door.The church is built of stone with irregularly placed stones. More elaborate construction on the arch with carved stones in the pseudo-isodomic system. On the S wall between the stones are inserted bricks. Brick arched frame is formed above the walled gate. The fresco decoration of the catholicon is confined to the outer front of the S wall and the lower parts of the main church. It is of particular importance, as we distinguish five post-Byzantine phases, the first of which at the end of the 15th century. The first is located in the E part of the outer front of the S wall. The rest continue to the W on the outer front of the same wall and on the lower parts inside the main church.In the initial phase of the frescoes belong the Deisis with the Christ and the Virgin, as well as the frontal St. Nicholas, behind the Virgin. The upper parts of the scene have been repainted. The next phase, which can be dated to the 16th century, involves the half-bodied Christ above the conch of the S wall, who blesses with open arms and two full-length archangels on either side of the conch, who have also been repainted. In the third phase of the painting belongs the enthroned Virgin holding the Child amid two angels, pictured behind her massive wooden throne. The composition is to the right of the entrance door to the church. This layer is precisely dated by a dedicatory inscription bearing the date ZΡKϚ (= 1617/18). The penultimate phase is found only in the interior of the catholicon, in the lower parts of the sanctuary, and on the N and S walls of the main church, where a decorative zone is distinguished. The feet of at least two saints are visible on the N wall, another figure of saint next to the iconostasis on the S wall and to the right of the doorway to the church the lower part of the body of a frontal archangel, who steps on a cloud. Above the door there should have been the inscription, mentioned by Aravantinos, but not preserved today, and bearing the date ΑΨΖ (= 1707). During the late 19th century, the outer conch of the S wall was painted with St. Panteleimon, who is depicted half-bodied and holding a vessel and a scalpel.The building phases of the catholicon and the multiple layers of its decoration make it one of the most important monuments of the Ioannina area, as it locates the oldest known frescoes on the Island and throughout the Ioannina basin. At the same time, after reading of one of the dedicatory inscriptions, it was possible to distinguish more clearly the painting layers and to make more effective use of the older reading, by Aravantinos, of the inscription in the interior of the catholicon.


2015 ◽  
Vol 17 (1) ◽  
pp. 59-67 ◽  

The current Diagnostic and Statistical Manual of Mental Disorders (DSM)-5 arose from a tradition filled with haphazard science and politically driven choices. The nosology of modern psychiatry began with the German classifiers of the late 19th century, especially Emil Kraepelin. Psychoanalysis then blotted out the classificatory vision for the next half-century, and most of this European psychopathological science failed to cross the Atlantic. The DSM series was a homegrown American product, beginning with Medical 203 in 1945, then guided by psychoanalytic insights through DSM-I in 1952 and DSM-II in 1968. In 1980, DSM-III represented a massive “turning of the page” in nosology, and it had the effect of steering psychoanalysis toward the exit in psychiatry and the beginning of a reconciliation of psychiatry with the rest of medicine. With the advent of DSM-5, however, questions are starting to be asked about whether this massive venture is on the right track.


2021 ◽  
Vol 6 (3) ◽  
pp. 48-62
Author(s):  
Alexander N. Komandzhaev ◽  
Evgeny A. Komandzhaev

The significance of studying the socio-cultural character of the Kalmyks is caused by the fact that the issue is poorly researched. The problems of mentality of this ethnic group have been considered mainly in the works of philosophers, cultural scientists and ethnologists, while in historical works, mainly in pre-revolutionary ones, we find only fragmentary notes about it. At the same time, new methodological approaches that have been established in historical science in recent decades allow us to take a fresh look at this problem. The aim of this article is to analyze some mental characteristics of the Kalmyks in the last quarter of the 19th century. The geographical scope of the study is the territory of the Kalmyk Steppe, a special administrative unit of the Astrakhan Province, where the nomadic Kalmyk population with a traditional way of life lived. The work is based on archival sources of administrative character, which are introduced into academic circulation for the first time. These are documents from the annual reports of the Astrakhan Governor on the condition of the Kalmyk Steppe, containing a small section on the morals of the Kalmyks in the 1870s. The work is based on the application of a complex of general academic and specific historical methods. The principle of historicism allowed the authors to avoid modernization of the phenomena of Kalmyk life more than a century ago, the interdisciplinary approach and system analysis allowed to present the mental image of Kalmyks as an important element of the integral picture. The analysis of specific material on the problem showed the stability of Kalmyks' mental traits conditioned by the economic way of life, social relations and collectivism of social life, as well as spiritual and moral principles of Buddhism.


Author(s):  
Liubomyr Ilyn

Purpose. The purpose of the article is to analyze and systematize the views of social and political thinkers of Galicia in the 19th - beginning of the 20th centuries. on the right and manner of organizing a nation-state as a cathedral. Method. The methodology includes a set of general scientific, special legal, special historical and philosophical methods of scientific knowledge, as well as the principles of objectivity, historicism, systematic and comprehensive. The problem-chronological approach made it possible to identify the main stages of the evolution of the content of the idea of catholicity in Galicia's legal thought of the 19th century. Results. It is established that the idea of catholicity, which was borrowed from church terminology, during the nineteenth century. acquired clear legal and philosophical features that turned it into an effective principle of achieving state unity and integrity. For the Ukrainian statesmen of the 19th century. the idea of catholicity became fundamental in view of the separation of Ukrainians between the Russian and Austro-Hungarian empires. The idea of unity of Ukrainians of Galicia and the Dnieper region, formulated for the first time by the members of the Russian Trinity, underwent a long evolution and received theoretical reflection in the work of Bachynsky's «Ukraine irredenta». It is established that catholicity should be understood as a legal principle, according to which decisions are made in dialogue, by consensus, and thus able to satisfy the absolute majority of citizens of the state. For Galician Ukrainians, the principle of unity in the nineteenth century. implemented through the prism of «state» and «international» approaches. Scientific novelty. The main stages of formation and development of the idea of catholicity in the views of social and political figures of Halychyna of the XIX – beginning of the XX centuries are highlighted in the work. and highlighting the distinctive features of «national statehood» that they promoted and understood as possible in the process of unification of Ukrainian lands into one state. Practical significance. The results of the study can be used in further historical and legal studies, preparation of special courses.


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