scholarly journals Relationship Networks and China’s Increasing Presence in Brazil – Looking at Entrepreneurship and Cooperation

2013 ◽  
Vol 4 (1) ◽  
pp. 17
Author(s):  
Suzana Bandeira ◽  
Arnoldo José De Hoyos Guevara ◽  
Tereza Stefani ◽  
Janaína Rute Da Silva Dourado
Keyword(s):  
Interpersonal Relationship ◽  
Academic Research ◽  
Research Field ◽  
Way Of Life ◽  
Business World ◽  
Relationship Networks ◽  
Doing Business ◽  
The Subject ◽  
Broad Understanding

The study of interpersonal relationship networks belongs to a long and extensive multidisciplinary academic research field. Although the subject is not a new one, there has been an increase in the interest of the role of social networks in the business world. This article discusses a kind of network very peculiar to Chinese communities’ way of life: the Guanxi. Ever more emigrating to countries of occidental culture, the Chinese bring with them their way of being and doing business to which the Guanxi is a significant cultural trait. Knowing this type of relationship increases the possibilities of success for those who intend to do business with the Chinese, both in Brazil and in China. The article encompasses a theoretical framework, exposing Chinese and Occidental theories about relationship networks, allowing a broad understanding of how Guanxi works. Interviews and the relevant analysis of their contents complement the exploratory and qualitative research.

THE ROLE OF ACCOUNTING AND CONTROL IN THE MANAGEMENT OF ECONOMIC SECURITY OF AN ORGANIZATION

2021 ◽  
Vol 7 (2) ◽  
pp. 165-178
Author(s):  
Nicolay T. Labyntsev ◽  
Lyubov F. SHILOVA ◽  
Ocsana V. Chukhrova
Keyword(s):  
Economic Security ◽  
Accounting Profession ◽  
Economic Management ◽  
Economic Interests ◽  
Doing Business ◽  
The Subject ◽  
The Stability ◽  
High Level ◽  
And Control

This article revises the mission and the name of the accounting profession in the context of strengthening the economic security of enterprises under the conditions of digitalization of the economy. The authors note that in the contemporary conditions of economic management, enterprises should form and ensure the functioning of the economic security of the enterprise at the proper level. The necessity of in-depth research of economic security at microlevel was considered, the factors influencing the stability of the enterprise were highlighted. High level of economic security of the subject of management consists in guaranteeing him maximum effective and stable functioning now and in future. Subjects of economic security were individual enterprises, and objects — their economic interests. The main goals of ensuring economic security of the enterprise in the part of accounting were singled out, the tasks of accounting policy, aimed at ensuring economic security, were determined. The prospects of the accounting profession in the process of ensuring economic security and reliable safe presentation of the results of doing business in reporting are substantiated. The study contains proposals on the revision of requirements for the qualifications of accountants in order to emphasize their activities aimed at strengthening the economic security of the enterprise.

The Market for Audit Services: The Role of Market Power

2020 ◽  
Vol 19 (3) ◽  
pp. 3-8
Author(s):  
Tracy Ti Gu ◽  
Dan A. Simunic ◽  
Michael T. Stein ◽  
Minlei Ye ◽  
Ping Zhang
Keyword(s):  
Market Power ◽  
Firm Size ◽  
Academic Research ◽  
Audit Fees ◽  
Local Market ◽  
Capital Investments ◽  
Audit Firm ◽  
Big 4 ◽  
The Subject

ABSTRACT The market for audit services has been the subject of extensive academic research since the 1970s. The prevailing view is that audit markets are characterized by tiers of suppliers (Big 4 versus non-Big 4, and industry specialists versus non-specialists) where the upper tier suppliers produce and sell a systematically higher level of assurance, while competition among suppliers within tiers is essentially perfect and a uniform price prevails within the submarkets. We discuss three papers that challenge this orthodoxy. These papers argue and find that the price of an audit is essentially unique to each (auditor, client) pair and that this price depends on both audit firm size and client size. Furthermore, audit firm size is linked with the firm's capital investments, which enhance auditor efficiency and market power. We conclude that audit markets are atomistic and that local market power is an important determinant of audit prices and audit fees.

Why Business Ethics Needs Rhetoric: An Aristotelian Perspective

2014 ◽  
Vol 24 (1) ◽  
pp. 119-134 ◽  
Author(s):  
Ronald F. Duska
Keyword(s):  
Business Ethics ◽  
Ethical Behavior ◽  
Shared Experience ◽  
Ethical Argument ◽  
Doing Business ◽  
Business Ethicist ◽  
The Subject ◽  
Ultimate Purpose

ABSTRACT:If the ultimate purpose of ethical argument is to persuade people to act a certain way, the point of doing business ethics is to persuade others about what constitutes proper ethical behavior. Given that teleological perspective, the role of the business ethicist is to be an orator or rhetorician. Further, since one cannot expect more certitude than the subject warrants, from Aristotle’s perspective,while rhetoric is the most persuasive means of arguing, it is not scientific demonstration. Rhetoric uses examples and enthymemes. Such an approach answers the postmodern claim that ethical argument cannot lead to certitude and shows how the use of rhetoric helps avoid relativism and leads to more effective persuasion. According to Aristotle, rhetoric involves gaining truth with a “rough and general sketch.” This rhetorical approach allows the listener to “see as” the persuader sees, by attending to aspects of our shared experience and language. This mirrors insights of Kant’s reflexive judgment in his third critique as well as the later Wittgenstein, who compares ethics to aesthetics.

The Real Westworlds

2021 ◽  
pp. 86-105
Author(s):  
Munevver Elif Gurses ◽  
Filiz Erdogan Tugran
Keyword(s):  
Popular Culture ◽  
Human Life ◽  
Academic Research ◽  
Dark Tourism ◽  
Important Place ◽  
The Media ◽  
Tourism Activity ◽  
The Subject ◽  
Historical Sites

Nowadays, with globalization, dark tourism has become one of the rising stars of popular culture and tourism trends; in fact, it has existed in human life for centuries. Although the role of the media in this popularization process is great, visits to tombs and monuments, museum visits, historical sites, and places that are remembered with negative stories actually get involved in the dark tourism activity, albeit unknowingly. Dark tourism has been the subject of academic research in the last two decades, thanks to its popularity; basically, it describes travels to places famous for death, catastrophe, natural disaster, war, or legendary narratives. The heartbeat of the “storyteller,” who had an important place for Walter Benjamin and that he defended to disappear, started to be heard again in the dark tourism event. This research is the product of an effort to rethink the storyteller through dark tourism.

What is (the Point of) an Entrepreneur in Residence?

2010 ◽  
Vol 24 (6) ◽  
pp. 495-503 ◽  
Author(s):  
Magnus George ◽  
Ian Gordon ◽  
Eleanor Hamilton
Keyword(s):  
Good Effect ◽  
University Management ◽  
Enterprise Development ◽  
Business World ◽  
University Life ◽  
The Subject ◽  
Similar Vein ◽  
Host Organization ◽  
The Uk

The teaching of entrepreneurship as an academic subject, as opposed to the apprenticeship route, is the subject of ongoing debate. The authors suggest that there is a middle road and that, by integrating the business world into teaching in a significant way, the best of both approaches can be achieved. In a similar vein, the credibility of some university interaction with small business has been called into question. The authors discuss how they have used the role of ‘entrepreneur in residence’ (EIR) to integrate and improve research, teaching and academic-business interaction. The paper describes the experiences of the EIR hosted at Lancaster University Management School's Institute for Entrepreneurship and Enterprise Development (IEED) in the UK and examines the outcomes of his work and his perceptions of university life; how his presence challenged internal thinking; and how his fellowship led to service innovation in the host organization. Other formalized EIR activities within and outside the UK are also reviewed; and the authors conclude by proposing how UK HEIs might best make use of similar opportunities, with a challenge to non-management departments. The paper demonstrates one way in which the perceived gulf between entrepreneurship teaching and the business world can be bridged to good effect.

scholarly journals Assistência de enfermagem às crianças e adolescentes com insuficiência renal crônica: uma revisão integrativa da literatura

2018 ◽  
Vol 3 (5) ◽  
pp. 28
Author(s):  
Danielle Galdino de Souza ◽  
Marcia Lopes da Silva ◽  
Marina Tomasi ◽  
Milene Maria Ferreira ◽  
Nithya Deyelly Batista Neves Guidão ◽  
...  
Keyword(s):  
Children And Adolescents ◽  
Nursing Care ◽  
Therapeutic Process ◽  
Interpersonal Relationship ◽  
Treatment Seeking ◽  
Individualized Care ◽  
The Subject ◽  
Care Practices ◽  
Support Decision Making

Analisar sobre a os cuidados de enfermagem às crianças e adolescentes com insuficiência renal crônica. Trata-se de uma revisão de literatura integrativa baseada na pesquisa bibliográfica, sendo este um método que permite a reunião de produções científicas acerca da temática, realizada a partir do levantamento de referências teóricas publicadas, no período de 2008 a 2018, em obras, artigos científicos e páginas eletrônicas, permitindo a coleta de informações de trabalhos já publicados. É papel do enfermeiro nefrologista manter uma relação interpessoal entre paciente-família, porque assim é possível humanizar a assistência e oferecer um cuidado individualizado. Diante disso, ressalta-se que a comunicação é fundamental para tornar os clientes mais confiantes e confortáveis para expressar suas angústias, possibilitando uma reflexão positiva ao tratamento. A humanização nas práticas assistenciais consegue permitir sobre o cuidar e o ser cuidado, assim sendo colocar esta população pediátrica em contato com a realidade, apoiando durante o processo de terapêutico, elaborando palestras e cartilhas educativas, informando e orientando sobre sua doença e tratamento, buscando diminuir o sentimento de ansiedade.Descritores: Doença Renal, Enfermeiro, Humanização. Nursing care for children and adolescents with chronic renal failure: an integrative review of the literatureAbstract: To analyze nursing care in children and adolescents with increased chronic renal pressure. This is a literature review based on bibliographical research, which is a method that allows the accomplishment of a scientific production on the subject, carried out from the survey of published references, from 2008 to 2018, in works, scientific and electronic pages, allowing a collection of information of works already published. The role of the nephrologist nurse maintains an interpersonal relationship between patient-family, because it is thus possible to humanize care and provide individualized care. Therefore, communication is fundamental to make clients more confident and comfortable for their networks, enabling a positive approach to treatment. Humanization in care practices is a tool to support decision making, with emphasis on the therapeutic process, elaborating lectures and educational booklets, informing and guiding about their illness and treatment, seeking to reduce the feeling of anxiety.Descriptors: Renal Disease, Nurse, Humanization. Asistencia de enfermería a los niños y adolescentes con insuficiencia renal crónica: una revisión integrativa de la literaturaResumen: Analizar sobre los cuidados de enfermería a los niños y adolescentes con insuficiencia renal crónica. Se trata de una revisión de literatura integrativa basada en la investigación bibliográfica, siendo este un método que permite la reunión de producciones científicas acerca de la temática, realizada a partir del levantamiento de referencias teóricas publicadas, en el período de 2008 a 2018, en obras, artículos científicos y páginas electrónicas, permitiendo la recolección de informaciones de trabajos ya publicados. Es papel del enfermero nefrologista mantener una relación interpersonal entre paciente-familia, porque así es posible humanizar la asistencia y ofrecer un cuidado individualizado. Por eso, se destaca que la comunicación es fundamental para hacer que los clientes sean más confiados y cómodos para expresar sus angustias, posibilitando una reflexión positiva al tratamiento. La humanización en las prácticas asistenciales logra permitir sobre el cuidar y el ser cuidado, así siendo colocar esta población pediátrica en contacto con la realidad, apoyando durante el proceso de terapéutico, elaborando charlas y cartillas educativas, informando y orientando sobre su enfermedad y tratamiento, buscando disminuir el sentimiento de ansiedad.Descriptores: Enfermedad Renal, Enfermero, Humanización.

scholarly journals The history of the world's first icebreaker “Yermak” and the significance of its first expeditions to explore the Arctic

2021 ◽  
Vol 11 (2) ◽  
pp. 329-350
Author(s):  
Halyna Davydovska ◽  
Oleksiy Petruchenko ◽  
Volodymyr Yanin
Keyword(s):  
The Arctic ◽  
Professional Activity ◽  
Way Of Life ◽  
Historical Sources ◽  
Systematic Analysis ◽  
Current State ◽  
History Of ◽  
The Subject ◽  
Further Development

In this article, the authors tried to consider and structure the stages of development and creation of the “Yermak”, the world's first Arctic icebreaker, and analyzed the stages of preparation and the results of its first expeditions to explore the Arctic. Systematic analysis of historical sources and biographical material allowed to separate and comprehensively consider the conditions and prehistory for the development and creation of “Yermak” icebreaker. Also, the authors gave an assessment to the role of Vice Admiral Stepan Osypovych Makarov in those events, and analyzed the role of Sergei Yulyevich Witte, Dmitri Ivanovich Mendeleev and Pyotr Petrovich Semenov-Tian-Shansky in the preparation and implementation of the first Arctic expeditions of the “Yermak”icebreaker. In addition, the authors considered and analyzed the assessment of Vice Admiral Stepan Osypovych Makarov and his personal contribution to the results of the first Arctic expeditions of the “Yermak”icebreaker made by Baron Ferdinand von Wrangel. The first polar expeditions showed that the idea of Vice Admiral Stepan Osypovych Makarov about the icebreaker fleet was viable and required further development. It is shown that the results of the first Arctic expeditions made by “Yermak” allowed to significantly develop knowledge in various scientific fields of Arctic and Earth research, namely, topography, astronomy, meteorology, hydrology, geology, magnetism, zoology, and botany. The use of these methods and approaches to scientific research allowed to retrace the way of life and professional activity of Vice Admiral Stepan Osypovych Makarov’s systematically and critically evaluate the sources used, highlight the main points in the current state of studying the subject and the results of predecessors, specify the most promising directions of research, give a description of the previous works on this issue and clearly distinguish issues that have not yet been resolved.

Strengthening Knowledge Transfer between the University and Enterprise

2010 ◽  
pp. 134-151
Author(s):  
José L. Pineda ◽  
Laura Esther Zapata ◽  
Jacobo Ramírez
Keyword(s):  
Continuing Education ◽  
Academic Research ◽  
Knowledge Dissemination ◽  
Future Research ◽  
Sustainable Competitive Advantage ◽  
Technological Changes ◽  
Collaborative Relationships ◽  
Business World ◽  
The University

In today’s world, where uncertainty and the rapidity of technological changes predominate, companies need to generate and adopt knowledge continuously in order to build a sustainable competitive advantage. In this context, analyzing the collaborative relationships existing between the university and firms is relevant. The aim of this chapter is to explore the role of the university as a generator and disseminator of knowledge, as well as the difficulties it faces in making the results of its research available to the business world. The collaboration efforts between the academic and business worlds are assessed in order to ultimately propose the review of teaching, continuing education, and consulting as knowledge dissemination channels. This research project has been conducted in the context of a Mexican university. Besides the findings of the current and future research projects, the matter of the question is the redefinition of the university and its role in society. In business schools in particular, the pending issue is to discuss the basic aim of academic research in management.

scholarly journals Peran Elit Masyarakat: Studi Kebertahanan Adat Istiadat di Kampung Adat Urug Bogor

2018 ◽  
Vol 19 (1) ◽  
pp. 89-118
Author(s):  
Asep Dewantara
Keyword(s):  
Cultural Values ◽  
Cultural Change ◽  
Field Data ◽  
Field Studies ◽  
Research Field ◽  
Contemporary Society ◽  
The Subject ◽  
Descriptive Qualitative

AbstrakTulisan ini merupakan penelitian studi lapangan dengan Judul Peran Elit Masyarakat: Studi Kebertahanan Adat Istiadat Di Kampung Adat Urug Bogor ini bertujuan pertama, menguji teori Ajip Rosidi mengenai Perubahan Sosial Budaya melalui data lapangan atau secara empiris. Kedua untuk mengungkapkan nilai-nilai budaya dalam adat istiadat atau kearifan lokal di Kampung Adat Urug dan menjelaskan peran Ketua Adatnya sebagai elit masyarakat dalam menjaga keberlangsungan adat istiadat tersebut. Penelitian ini bersifat deskriptif-kualitatif dengan menggunakan pendekatan Antropologis, Sosiologis dan Hermeunitik. Sementara Subjek kajiannya adalah masyarakat kontemporer di Kampung Adat Urug, Desa Kiarapandak, Kecamatan Sukajaya kabupaten Bogor, terutama Ketua Adat yang berjumlah tiga orang dan sebagian warga sebagai informan---Abstract Thesis research field studies with title Role Of Elite Society:  Studies Of Viability Customs In Kampung Adat Urug Bogor  aims first to test the theory of Ajip Rosidi on social-cultural change through field data or empirically. Second to express cultural values in customs or local wisdom in Kampung Adat Urug Bogor and explains the role of chairman of the customary as an elite society in maintaining the continuity of traition. This research is a descriptive-qualitative anthropological, sociological and hermeunitik. While the subject of study is of contemporary society in Kampung Adat Urug, Kiarapandak village, Sukajaya District, Bogor regency, especially indigenous Chairman of three people and some residents as informants.

scholarly journals Abay’s poetology: functions of literary detail in the paradigm of imagery

2021 ◽  
Vol 3 (2) ◽  
pp. 7-18
Author(s):  
Zh.A. Aimukhambet ◽  
◽  
M.N. Mirazova ◽  
Keyword(s):  
Creative Process ◽  
Point Of View ◽  
Literary Studies ◽  
Aesthetic Perception ◽  
Way Of Life ◽  
The Subject ◽  
Associative Thinking ◽  
Time Of Troubles ◽  
The Mind

The article analyzes theoretical definitions of the concept “poetology” and examines problems covering this issue. Based on the opinions of literary scholars, the relation of the term “poetology” to the entire literary-figurative system in the structure of the work is revealed in the paper. The analysis of various concepts allowed concluding that poetology is a teaching based on knowledge of the nature of literary consciousness and literary creativity. Based on this opinion, studies the poetical space of Abai’s works from the point of view of the figurative functions of his literary details. While analyzing the text of his poems, the role of the man of letter’s consciousness as a source of creativity, the functions of the subconsciousness and intention in the creative process as well as issues of aesthetic perception and associative thinking are explained here. On the material of poems based on the outstanding poet’s philosophical reflections about life, the author demonstrates the specific, psychological and symbolic types of literary details and studies their meaning. In order to study Abay’s poetic space, the subject of the analysis is represented by several poems, the role of literary details in the structure of the text in reflecting thoughts and feelings, the poet’s new images, the meaning of concepts in the content of the poem, the literary skill, poetic knowledge in accordance with the requirements of modern literary studies are discussed in the paper. In these verses, Abay artfully combines the criteria of the transience of life and eternity. The author analyzes and formulates the correction of his own, individual poetic space through the images of “time of troubles”, “blue fog”, the forthcoming time, “colorful butterfly”, dying in the summer, autumn, “arising butterfly”, “arising sun”, sneaking every day, “unchanging common Tengri”, “I”, glorifying the mind and spirit, “mine” embodying the way of life and character. It is proven that the characteristic images in the poet’s poems are created through various characteristic visual details.

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