scholarly journals Institutional influence on the development of the accounting-sphere in Galicia in the second half of the XIX – first half of the XX century

2021 ◽  
Vol 2021 (2) ◽  
pp. 213-230
Author(s):  
Olesia Lemishovska ◽  
Keyword(s):  
Institutional Environment ◽  
Legal Framework ◽  
Theory And Practice ◽  
Modern Theory ◽  
Relevant Today ◽  
Cultural Conditions ◽  
System Method ◽  
Supervisory Boards ◽  
Empirical Generalizations ◽  
Methodological Aspects

The article presents the results of historical and accounting research on the influence of economic and cultural - educational institutions of Galicia in the second half of the XIX - first half of the XX century on the then development of the accounting sphere in the region (provincial accounting). The study reveals the prerequisites and organizational and legal framework for the functioning of non-governmental (ethno-national) institutions in the Austro-Hungarian and Polish periods, which in one way or another influenced the content and functional focus of accounting, provided appropriate training. The general panorama of the institutional environment of the region and specific factual material on the solution of economic associations and educational societies to improve accounting practices (content and methodological aspects) and organizational forms of accounting training with the contribution of Ukrainian institutions. The article reveals specific facts of the contribution of various audit unions of Galicia in the development of practical accounting and the organization of the study of accounting and auditing disciplines in trade schools and in the form of studio training of accountants, auditors and members of supervisory boards. The content of educational programs, manuals and instructional and methodical material used in the system of cooperative schooling and practicing accountants is researched and analyzed. Some materials of manuals are emphasized, which significantly increased the level of practical accounting in that period and remain relevant today. The research methodology is based on a dialectical understanding of the historical processes of the dependence of the development of the accounting sphere on socio-cultural conditions and the institutional environment. Among the research methods the main one was the historical - system method, which in combination with genetic approaches provided empirical generalizations and made it possible to single out specific features of regional accounting (provincial accounting) in that period. There are some aspects that can be used for modern theory and practice.

Developing capital accounting practices in the integrated reporting system of agricultural organizations

2020 ◽  
Vol 23 (8) ◽  
pp. 906-921
Author(s):  
R.A. Alborov ◽  
S.M. Kontsevaya ◽  
S.V. Kozmenkova
Keyword(s):  
Original Method ◽  
Theory And Practice ◽  
Integrated Reporting ◽  
Governance System ◽  
Analysis And Synthesis ◽  
Agricultural Organizations ◽  
Set Up ◽  
Definition Of ◽  
Methodological Aspects ◽  
Agricultural Organization

Subject. This article deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations. Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of financing for the organization's activities and develop recommendations for developing the accounting of the availability, increase, reduction or transformation of the relevant types of capital in the organization's business activities. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, analogy, and comparison. The scientific works of domestic specialists and regulations, including the International Standard on Integrated Reporting (IR) are the methodological basis of this work. Results. The article defines conceptual provisions and offers practical recommendations on the set-up and development of capital flow accounting in the corporate governance system of the agricultural organization. It clarifies the classification and economic content of capital as a source of funding for the organization's reproduction activities. The article also offers an original method of accounting for the value reserve (balances) and capital changes. Conclusions and Relevance. The practical application of the developed recommendations for value accounting and capital changes will help generate all the necessary information in the integrated reporting of the agricultural organization to assess its reserves of value, create value as new, economic, environmental, and social efficiency of the organization's activities. The results of the study can be used to develop the theory, methodology and techniques of accounting of capital types as sources of financing of value creation as a result of the agricultural organization's business activities.

Academic Technology Transfer in Poland-30 Years of Growth

2020 ◽  
Vol 7 (1) ◽  
pp. 25-32
Author(s):  
Krystian Gurba
Keyword(s):  
Technology Transfer ◽  
Private Sector ◽  
Institutional Environment ◽  
Innovation System ◽  
Legal Framework ◽  
European Countries ◽  
Support Programs ◽  
Significant Delay ◽  
Academic Technology ◽  
The Status

Organizations managing technology transfer from universities to the private sector, although born in Poland with a significant delay compared to Western European countries, are currently important actors in the Polish innovation system. The article summarizes the process of shaping the role and models of the functioning of these organizations. It discusses the status and functions of technology transfer centers and the institutional environment of academic technology transfer in Poland: legal framework, support programs, and partner organizations. Furthermore, it highlights the importance of cooperation networks in technology transfer and draws attention to specific initiatives focused on technology transfer in the biotechnology and pharmacy sectors.

scholarly journals Reflecting on the contemporary relevance of the forgotten management pioneers: A creative auto/biography

2019 ◽  
Vol 12 (2) ◽  
pp. 205979911986328
Author(s):  
Hester Nienaber
Keyword(s):  
Reflective Practice ◽  
Well Being ◽  
Base Change ◽  
Theory And Practice ◽  
Organisational Performance ◽  
Relevant Today ◽  
Practice Gap ◽  
Theory Practice Gap ◽  
And Control

Management theory and practice are characterised by the ‘theory–practice gap’. A way of addressing this divide is to engage in reflective practice, in this instance, a creative auto/biography. This different way of presenting an old issue demonstrates how the original teachings of the management pioneers remain relevant today. The central issues are the purpose of the organisation and the role of both leadership and employees in unlocking human competence in pursuit of organisational performance. The concepts ‘autonomy’ and ‘control’ transpired as crucial, which could easily be misunderstood or misapplied. This personal reflection presents evidence on which to base change, enhancing the well-being of employees, societies and the profit of organisations. This article contributes to knowledge by making inaccessible knowledge, accessible and inclusive, and the expectation that the meaning emanating from this reflection will result in the management audience to reconsider management, advancing management science and benefitting society at large.

Le prologue du livre de Ben Sirach le Sage et la traduction des écrits sacrés

Babel ◽  
1998 ◽  
Vol 44 (2) ◽  
pp. 139-149
Author(s):  
Bruno Rochette
Keyword(s):  
Word Order ◽  
Theory And Practice ◽  
Modern Theory ◽  
Original Text ◽  
Religious Texts ◽  
The Bible ◽  
Religious Writings ◽  
Corpus Hermeticum

Abstract Examining the prologue to the Greek Ben Sirach, this article tries to describe how the Greek translators of religious texts perceive the difficulties and the limits of their task. Conscious of the changes resulting from the passage of one language to another, they conceive their work as inspired by God. Therefore the work translated does not appear as a simple translation mechanically done, but as a new text reflecting the conception of the inspired translator whose faith is the warrant for the quality and accuracy of the translation. Two other comments on translation are taken into account : Corpus Hermeticum XVI and the Letter of Pseudo-Aristeas on the translation of the Septuagint. The examination of these texts leads to the conclusion that ancient translators of religious writings strove to show the vision of truth as they saw it in the original text to the new audience using another language. This conception of translating will be followed by Latin translators adopting, like Hieronymus, the principle of literality for the translation of the Bible, since in the Holy Scripture even the word order is mystery, as the Father says. A comparison with the modern theory and practice of translation of religious texts is also instructive for the modern translator. It can incite him to be careful of the likelihood of changing the sense of the original he is translating. Résumé En examinant le prologue de la version grecque du livre de Ben Sirach le Sage, cet article décrit comment les traducteurs grecs de textes religieux perçoivent les difficultés et les limites de leur tâche. Conscients des changements consécutifs au passage d'une langue à l'autre, ils conçoivent leur travail comme inspiré par Dieu. Par conséquent, l'oeuvre traduite n'apparaît pas comme une simple traduction, réalisée mécaniquement, mais comme un nouveau texte reflétant la conception du traducteur inspiré. Sa foi est le garant de la qualité et de l'exactitude de la traduction. Deux autres commentaires sur la traduction sont pris en compte : Corpus Hermeticum XVI et la Lettre du Pseudo-Aristée sur la Septante. L'examen de ces textes conduit à la conclusion que les traducteurs anciencs de textes religieux se sont efforcés de montrer à un public nouveau parlant une autre langue la vision de la vérité telle qu'ils la perçoivent dans le texte original. Cette manière de concevoir la traduction sera suivie par les traducteurs latins qui adoptent, comme Jérôme, le principe de littéralité pour la traduction de la Bible, car, dans l'Écriture Sainte, meme l'ordre des mots est mystère, comme le dit le Père. Une comparaison avec la théorie et la pratique moderne de la traduction de textes sacrés peut aussi etre instructive pour le traducteur d'aujourd'hui. Elle devrait l'inciter à etre attentif à la probabilité de changer le sens de l'original qu'il traduit.

Restructuring of State Enterprises as a Prerequisite for Economic Growth in the Republic of Serbia

2021 ◽  
Vol 59 (1) ◽  
pp. 1-22
Author(s):  
Edvard Jakopin ◽  
Aleksandar Gračanac ◽  
Jugoslav Aničić
Keyword(s):  
Economic Growth ◽  
Institutional Environment ◽  
Legal Framework ◽  
The State ◽  
Balance Sheets ◽  
State Sector ◽  
Business Operation ◽  
Exogenous Shocks ◽  
The Republic ◽  
State Enterprises

AbstractThis study of the performance of state-owned enterprises in Serbia has shown that the state has great difficulties managing the enterprises that are in its portfolio and under its control. The adaptation of state-owned enterprises to exogenous shocks unfolds at a slow pace and is faced with many problems. The institutional environment for the strategic restructuring of the state sector is not in the service of strengthening the efficiency of its business operation. The study has shown that the economic performance of state-owned enterprises exerts a direct influence on economic growth, the budget, government balance sheets, and debt. While the “healthy” enterprises (the ones conducting their business successfully) are valuable state-owned property, enterprises with a loss or over indebted enterprises are obligations which demand intervention through the injection of additional capital or through other forms of help from the state. The main goal of restructuring state-owned enterprises is to improve responsibility and efficiency. The array of measures for improving efficiency ranges from modifications of the legal framework and corporate governance of socially owned enterprises (including corporatization and separation of activities) to the sale of property to the private sector or complete privatization. Reforms are aimed at improving the transparency and responsibility of state-owned enterprises, not just for the purpose of efficiency, but also for the purpose of harmonization with the ethical and deontological requirements.

scholarly journals THEORETICAL FUNDAMENTALS OF AGRICULTURAL SPECIALISTS TRAINING

2021 ◽  
Vol 1 (194) ◽  
pp. 10-13
Author(s):  
Olena Bida ◽  
◽  
Oleksandr Kuchai ◽  
Tetiana Kuchai ◽  
◽  
...  
Keyword(s):  
Professional Training ◽  
Agricultural Sector ◽  
Local Environment ◽  
Rural Youth ◽  
Theory And Practice ◽  
Modern Theory ◽  
Professional Activities ◽  
Global Issue ◽  
Information And Communication ◽  
External Stimuli

The article considers the theoretical foundations of training of agricultural specialists. Contradictions have been identified as factors that determine changes in the training of agricultural specialists in the process of professional training of students. The professional training of future agricultural specialists has its own specifics, which is due to the fact that most of them are representatives of rural youth. Promising areas of professional training are highlighted. An important component of the development of professional training of specialists in the agricultural sector is the internship of teachers directly in the workplace. The article considers the signs of modern theory and practice of professional training of agricultural specialists. The professional training of future agricultural specialists has its own specifics, which is due to the fact that most of them are representatives of rural youth. These students are very persistent observant, attentive to the peculiarities of the natural environment, close to the ecosystems of the local environment and slow and deeper response to external stimuli. In times of significant economic, social and geopolitical transformations of society around the world, the education system faces a global issue - to prepare young people for new living conditions and professional activities in a highly automated environment of information and communication and innovative technologies, teach them to act independently competently carry out professional activities. The future specialist-agrarian must have a broad worldview, be able to conduct a comparative analysis of models of development of countries in different eras; to see the long-term perspective, to focus on clarifying the essential, objectively necessary aspects of events and phenomena of economic development. In addition, the scientific consciousness must form in students a clear system of views and practical beliefs based on universal qualities: honor, conscience, truthfulness, humanity.

scholarly journals THE WAYS OF TECHNICAL REALIZATION OF ADAPTIVE ALGORITHM OF COMPENSATION OF NON-LINEAR DISTORTIONS OF RADIO DEVICES

2018 ◽  
Vol 6 (52) ◽  
pp. 140-143
Author(s):  
О. Shefer ◽  
N. Ichanska ◽  
B. Topikha ◽  
V. Shefer
Keyword(s):  
Adaptive Systems ◽  
Adaptive Filters ◽  
A Priori ◽  
Weather Conditions ◽  
Adaptive Method ◽  
Theory And Practice ◽  
Modern Theory ◽  
Additional Advantage ◽  
Local Systems ◽  
Non Linear

The practical realization of potential opportunities of onboard radio local systems of radio local systems (OBRLS) that are currently considerably higher than their real approachable technical characteristics is one of the main tasks of modern theory and practice of electronic and telecommunication. The authors of the article proposed some specific technical offers and ways of physical realization of scientifically grounded algorithm of adaptive compensation of non linear distortions (ACNLD). The insertion of artificial main and supportive entrances into the scheme of non-linear adaptive compensators allowed using the general theory of adaptive systems for their synthesis. The practical usage of synthesized following such a principle ACNLD according to the created recommendations allows to significantly increase the indices of quality of OBRLS in the real conditions of their functioning, comparing with the already known ones. An additional advantage of proposed adaptive method of expansion of linear dynamic diapason (LDD) is an improvement of all-weather of OBRLS and increasing of probability of identification of radio local maps of locality captured in different weather conditions without any additional changeovers. Except for this, a flexible reserve for the noise immunity of OBRLS is being fulfilled that allows taking into consideration the possible improvements of means of radio electronic struggle. Synthesized ACNLD are considerably free from many drawbacks of linear determined means of expansion of dynamic diapason of radio receiving devices (RRD) and also they have simpler apparatus realization. Except, in a process of projection of ACNLD a considerably less volume of a priori information about the parameters of LDD is needed for the calculation of already known schemes of depression of non-linear distortions. The transferring functions of adaptive filters of ACNLD are quite quickly gather at the non-linear transferring function of radio device (RD) provided that an effective convergence can be seen only with the presence of the inner noises at least unless they exceed the non-linear distortions by the level.

scholarly journals Virtualization technologies and information system security

2021 ◽  
Vol 16 (91) ◽  
pp. 6-13
Author(s):  
Tatyana A. Puzynya ◽  
◽  
Irina V. Lokhtina ◽  
Ekaterina A. Vlasova ◽  
◽  
...  
Keyword(s):  
Human Life ◽  
Personal Data ◽  
Legal Framework ◽  
Information Protection ◽  
Remote Work ◽  
Communication Services ◽  
Scientific Methods ◽  
Relevant Today ◽  
Work From Home ◽  
Collaboration And Communication

The relevance of the study is dictated by the introduction of digitalization in all spheres of human life, and timely protection of information and personal data of citizens in the first place. The objective of the study was the need to transform the methods and approaches of information protection during its transmission, creation and storage. Methodological arsenal of the study is presented by scientific methods of cognition of the studied phenomenon content, the structuring of its components and the system of generalization, and analysis of the causal relationship between the visualization functionality and information security of management decisions. The author analyzed the main virtualization technologies for digital business transformation and concluded that there is the need to improve the legal framework in this area. The significance of this article lies in the fact that the use of the virtualization method will increase the level of business security with minimal losses. Current GOST R 56938-2016 "Information protection when using virtualization technologies" does not fully reflect the issues of information protection in terms of its visualization, which leads to the need to improve the legal framework when using virtualization technologies for data protection. It is essential to pay special attention to cloud storage, collaboration and communication services, remote project management programs, cybersecurity solutions, and CRM systems. This is particularly relevant today during the emergence of virtual workplaces and transferring employees to remote work from home.

scholarly journals The President and Local Government in Russia: The Theory and Practice of Interaction

2020 ◽  
Vol 15 (12) ◽  
pp. 41-47
Author(s):  
A. M. Budaev
Keyword(s):  
Legal Framework ◽  
Point Of View ◽  
Theory And Practice ◽  
Equal Opportunities ◽  
Economic Relations ◽  
Democratic State ◽  
Head Of State ◽  
The Russian Federation ◽  
Basic Characteristics ◽  
Russian Model

Since the adoption of the current Constitution of Russia that established the constitutional foundations of the implementation of state power and local self-government in the Russian Federation, more than 25 have passed. This period was saturated from the point of view of the formation of the legal framework of socio-political and socio-economic relations in our country. The analysis shows that local self-government is one of the basic characteristics of the Russian model of democracy. On the other hand, in recent years it is impossible not to mention the tendency to increase the efforts of federal authorities, and first of all the head of state, to maximize the involvement of local authorities of self-government in a unified political and legal field of the State. This is largely justified by the need to provide every resident of the country with equal opportunities for a comfortable and safe life. The paper formulates the author’s view concerning the changes that are taking place; and at the same time, it is proposed to continue scientific discussions regarding the development of local self-government—an institution of a modern civilized democratic state that is necessary for us all.

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