scholarly journals Reserve and regulatory objects in accounting theory and practice: origins and evolution of the world accounting thought within the framework of the developments by the western ukrainian scientists of the 19th - middle 20th cent. (opinion from the modern age perspective)

2019 ◽  
Vol 6 (1) ◽  
pp. 13-29
Author(s):  
I Yaremko ◽  
◽  
O Lemishovska ◽  
1910 ◽  
Vol 18 (7) ◽  
pp. 562-563
Author(s):  
Fayette H. Elwell

2021 ◽  
Vol 51 (1) ◽  
pp. 4-14
Author(s):  
Robert Gnuse

Psalm 104 is a majestic hymn to creation, a dynamic corollary to the more formal presentation of the creation of the world in Genesis 1. Reflection upon some of the passages provides us with insight into the biblical author’s appreciation for nature, an attitude that needs to inspire us in this age of ecological crisis. Though the biblical text is unaware of such an ecological crisis; nonetheless, passages shine forth that can speak to us in our modern age of global warming and environmental collapse.


2017 ◽  
Vol 11 (3) ◽  
pp. 429-456
Author(s):  
Melissa Adler

Guided by Deleuze's taxonomic theory and practice and his concepts concerning the body, literature, territory and assemblage, this article examines library classification as a technique of discipline and bibliographic control. Locating books written by and about Deleuze reveals processes of discipline formation and the circulation of knowledge, and it troubles the principles upon which the classification is based. A Deleuzian critique presents the Library of Congress Classification as an abstract machine that diagrams knowledge in many academic libraries around the world.


1985 ◽  
Vol 9 (4) ◽  
pp. 168-182 ◽  
Author(s):  
William B. Frazier

Maryknoll, the Catholic Foreign Mission Society of America, holds its General Chapter, or assembly, every six years. This is a gathering of leaders and delegates, representing Maryknoll Missioners from around the world, to reflect on the affairs and concerns of the society. The General Chapter provides a prime occasion for reflecting on missional principles and reassessing priorities. In preparation for the most recent chapter, held in late 1984, Father William B. Frazier, M.M., Professor of Systematic Theology at Maryknoll School of Theology, Maryknoll, New York, prepared a painstaking and comprehensive study entitled “Mission Theology Revisited.” Although this was prepared as an “in-house” document to help fellow Maryknollers clarify their thinking about fundamental issues Maryknoll has been confronting in recent years, the society and Father Frazier have kindly agreed to share the study with the readers of the International Bulletin. Two decades ago Frazier captured the attention of missiologists when, in the aftermath of Vatican Council II, he published “Guidelines for a New Theology of Mission” (Worldmission 18, No. 4, Winter 1967–68; reprinted in Gerald H. Anderson and Thomas F. Stransky, eds., Mission Trends No. 1 [1974]). In the current study, he analyzes the tension—and the implications far mission theory and practice—between those missioners who retain a more or less traditional focus on the evangelization of persons and those who wish to emphasize the “evangelization” of societal institutions and systemic structures. Although lengthy and at times occupied with developments particular to Maryknoll, Frazier's study, we believe, makes a major contribution toward explicating the current missiological debate and ferment. Few, if any, of today's mission agencies—Protestant or Catholic—can hope to remain aloof from the dynamics of the issues he discusses. Testimony to the seriousness of the situation and the debate is found in the reflections of three mission leaders invited by the editors to respond to Father Frazier's study. Their responses appear following Frazier's article below.


2021 ◽  
pp. 95-116
Author(s):  
Ilya Stepanov ◽  
Karina Galimova

In the context of transition to low-carbon development, carbon price is rapidly gaining ground all over the world. Discussions on its implementation are under way in Russia as well. However, the use of carbon price as an indicator can be compounded by certain risks. In practice, to overcome them depends on the ability of carbon price designing to take into account the specifics of a country or industries where the regulation is introduced. The regulator needs to determine the specifics of carbon pricing, identify the acceptable degree of regulation and coverage of carbon price; consider the consequences for vulnerable sectors of population, companies, etc. The study aims at systematizing theory and practice of carbon pricing across various countries and regions of the world economy. Drawing on the analysis of fundamental and empirical works, the authors identify the factors that limit the effective use of carbon price; classify the key elements of carbon pricing design. Based on the analysis of international experience, the article provides recommendations on the development of a system for regulating carbon in Russia.


2021 ◽  
Vol 78 (4) ◽  
pp. 418-430
Author(s):  
Jonathan Tobias

In For the Life of the World: Toward a Social Ethos of the Orthodox Church, there is a clear preference for the “democratic genius of the modern age.” This preference for democracy is due, in part, to the long experience of the Orthodox Church with other governmental forms, especially autocratic and authoritarian states.


2018 ◽  
Vol 10 (3) ◽  
pp. 1
Author(s):  
Russell Fulmer

AbstractPsychodynamic theory and practice has evolved from its psychoanalytic roots. The modern psychodynamic approach is among the most inclusive and versatile schools of thought available to therapists. With both cross-cultural application and a growing evidence base, psychodynamic therapy is practiced in many countries and cultures around the world. The dynamic approach is a system that touches on human development, personality, mental disorders, and of course, therapy. This article presents an overview of contemporary dynamic theory, its underlying philosophy, and its main objectives. 


2016 ◽  
Vol 38 (4) ◽  
pp. 493-506 ◽  
Author(s):  
Jill Anne Chouinard ◽  
Ayesha S. Boyce ◽  
Juanita Hicks ◽  
Jennie Jones ◽  
Justin Long ◽  
...  

To explore the relationship between theory and practice in evaluation, we focus on the perspectives and experiences of student evaluators, as they move from the classroom to an engagement with the social, political, and cultural dynamics of evaluation in the field. Through reflective journals, postcourse interviews, and facilitated group discussions, we involve students in critical thinking around the relationship between evaluation theory and practice, which for many was unexpectedly tumultuous and contextually dynamic and complex. In our exploration, we are guided by the following questions: How do novice practitioners navigate between the world of the classroom and the world of practice? What informs their evaluation practice? More specifically, how can we understand the relationship between theory and practice in evaluation? A thematic analysis leads to three interconnected themes. We conclude with implications for thinking about the relationship between theory and practice in evaluation.


2021 ◽  
Vol 295 ◽  
pp. 05022
Author(s):  
Tatiana Matekina ◽  
Marina Soroka ◽  
Valentina Stolyarova

This article is aimed at theoretical comprehension of foreign and domestic experience in designing and implementing education for sustainable development and creating a technological model of advanced education in a technical university in the interests of sustainable development. Constructing a technological model that includes an integrated system of pedagogical technologies aimed at the formation of personal achievements and opportunities. Each student constructs and reconstructs their own capabilities based on reflection, which can act as a universal goal of using the models of anticipatory learning technologies, being also the result of anticipatory education. The analysis shows that the transition to sustainable development starts with forming a strategy implemented in education for sustainable development. The study considers the basics of the modern vision of sustainable development: the environmental component and education model. Moreover, the education model is considered from the perspective of the future as a forwardlooking education. The paper uses methods of analysis of philosophical, psychological, and pedagogical research and synthesis of theoretical ideas on the problem of conceptualization, design, and modeling, which allowed highlighting the main trends of scientific search in the world and domestic theory and practice of advanced education in terms of its sustainable development. The concept of sustainable development is considered from different positions of domestic and foreign researchers. Experience of education for sustainable development implementation both in Russia and other countries of the world shows that so far, sustainable development in education is represented in the environmental sense; therefore modeling of system concept of education for sustainable development and optimal ways of its implementation is actualized.


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