Financial control between Rashidun Caliphs and the late 11th century

Many modern concepts of financial control and its types that are now adopted have already existed in the Islamic state from Prophet Muhammad message through the Rashidun Caliphs and then the Umayyad and Abbasid through establishing Baitul Mal. This article try to investigate the concept of financial control and types in Islam and the historical development of financial control in Islam. Also clarify the principles of financial control in Islam. The research based on the descriptive approach through the use of scientific studies which dealt with the subject of research, in addition to the historical approach through the use of historical evidence in the way enhancing the opinions presented by the research in the rooting of its themes from the Islamic point of view. This paper give an attention to the behavioral principle and self-control of individuals when working in different areas of life in general and financial in particular, as they have direct causes of increased efficiency and effectiveness financial control system (FCS).

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Sport and Contemporary Culture

RUDN Journal of Philosophy ◽

10.22363/2313-2302-2021-25-3-533-539 ◽

2021 ◽

Vol 25 (3) ◽

pp. 533-539

Author(s):

Vasily Sesemann

Keyword(s):

Point Of View ◽

Self Control ◽

Contemporary Culture ◽

Modern Culture ◽

The World ◽

State Of Mind ◽

The Subject ◽

Self Knowledge ◽

Vilnius University ◽

Time Culture

This publication presents manuscript of the famous Russian-Lithuanian philosopher Vasily Seseman (1884-1963) accompanied by a preface. The manuscript "Sport and Contemporary Culture" is the text of Seseman's manuscript collection, which is located in Vilnius University (F122-79). Manuscript is a preparatory text for the article "Time, Culture and Body" (first published in 1931 under the pen name "V. Chukhnin", and then in 1935 under his real name). In "Time, Culture and Body" Sesemann develops his ideas concerning the objectifying attitude, which leads to human's alienation towards body and time. Sesemann claims that the time is perceived as a meaningful entirety only when the time is contemplated from the point of view of work. Work is a purpose-attaining activity where subjective creativity is oriented towards an objective result in future. Working in pursuit of one's goals helps to avoid facing the emptiness of time, but at the same time it alienates the present. Work helps the subject to overcome his individual limitations and to become a part of the objective culture. By hiding behind the results of an objective activity people avoid direct contact with the time because it may appear as an interruption of meaningful relations and as a boredom. The tendency to objectify time is accompanied by the process of objectification of body. Previously, a primitive person could trust his body more than tools. In the modern culture body is gradually downgraded because tools, machinery and even separate institutions take over its functions. In this way the centre of culture is moved to the world of objects which is beyond a subject's control and body plays a merely auxiliary part. A person can overcome his alienation towards time and body only by being wakeful - here and now, by self-knowledge and self-control. Sesemann describes the self-control as the practical ability and mood, which he called "presence of mind". In this state of mind person is able to fing oneself, concentrate and mobilise all his strength to his utmost, maintain inner composure, calmness and balance of spirit.

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Requirements as Operational Metrics? – Case: Finnish Defense Forces

Management and Production Engineering Review ◽

10.1515/mper-2016-0025 ◽

2016 ◽

Vol 7 (3) ◽

pp. 49-61 ◽

Cited By ~ 1

Author(s):

Markus Häyhtiö

Keyword(s):

Point Of View ◽

Performance Measurement System ◽

Service Development ◽

End User ◽

Portion Control ◽

Efficiency And Effectiveness ◽

The Subject ◽

Operational Metrics ◽

Reciprocal Value

Abstract The purpose of this paper is to study how requirements management could be utilized in connection to a service performance measurement system. Public private partnership (PPP) in Finnish Defence Forces’ (FDF) catering operations is studied as a case example. There are two research questions, which are studied: Firstly, do catering operations create KPI’s, which enable inter-functional co-operation and service development? Secondly, do these KPIs support both efficiency and effectiveness of PPP catering operations? Evidence from the previous studies on the subject indicates that there should be a single “power-by-the-hour” metrics unit, which enables a transparent follow-up of the performance-based operations. This research highlights requirements value in creation of economic efficiency and effectiveness from the end-user point-of view and reciprocal value creation between inter-functional service systems. This research’s results show that focus on portion control can produce information, which enhances inter-functional co-operation between PPP stakeholders.

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Construction and the Process of Implementing the Management Control System in a Local Self-Government Unit – a Practical Approach

Olsztyn Economic Journal ◽

10.31648/oej.2903 ◽

2016 ◽

Vol 11 (1) ◽

pp. 73-83

Author(s):

Anna Bartoszewicz

Keyword(s):

Control System ◽

Management Control ◽

Practical Approach ◽

Financial Control ◽

Critical Approach ◽

Management Control System ◽

The Public ◽

The Subject ◽

And Performance ◽

District Offices

Since 1 January 2010, management control has been functioning in the units of the public finance sector as it has replaced the previously applied financial control. The assumption of management control was to support the achievement of the objectives and performance of tasks carried out by public entities in Poland and consequently to facilitate the process of managing them. As practice shows, some entities have failed to develop an adequate system of action that would allow making a good use of this tool. Thus, the purpose of this article is to present a practical approach to the deployment and implementation of a management control system in a local government unit and indicate substantive gaps that remain. The article presents an exemplary solution of the deployment and implementation of a management control system operating in one of the district offices in Poland. The article also presents implications resulting from the functioning of this system and gives a critical approach to the subject matter, pointing out shortcomings in the functioning of management control in a public entity.

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Obstacles to using the method of dialogue in the teaching of Islamic education materials from the point of view of teachers and supervisors in the city of Sarra Obaidah: معوقات استخدام طريقة الحوار في تدريس مواد التربية الإسلامية من وجهة نظر المعلمين والمشرفين في مدينة سراة عبيدة

المجلة العربية للعلوم ونشر الأبحاث مجلة العلوم التربوية والنفسية ◽

10.26389/ajsrp.a251216 ◽

2017 ◽

Vol 1 (2) ◽

Author(s):

Ahmed Nasser Al Safran

Keyword(s):

Teaching Methods ◽

Training Programs ◽

Point Of View ◽

Islamic Education ◽

Teacher Training Programs ◽

Long Time ◽

The Subject ◽

Descriptive Approach ◽

Creative Teacher ◽

The City

The present study aimed at identifying obstacles to using the method of dialogue in teaching Islamic education materials from the point of view of teachers and supervisors in Sarra Obaida and the solutions necessary to overcome these obstacles. To achieve the objectives of the study, the researcher designed a questionnaire to collect information using the descriptive approach. The study was applied to a random sample of (3) supervisors and (43) teachers in the Islamic education specialization from the original community (13 supervisors) and (267) For data processing percentages and arithmetic averages. The most important results of the study were: the existence of obstacles related to the teacher as a large amount of teaching and educational burdens required of it, as well as the lack of incentives and rewards for the creative teacher, and the focus of the teacher on the subject without attention to scientific applications. As well as the existence of obstacles related to teaching methods such as lack of interest in teacher training programs during service dialogue and discussion, as well as avoid the teacher to use the method of dialogue and discussion because it takes a long time. And the existence of obstacles related to the curriculum such as not to open the way for teachers to participate in the planning of the curriculum. As well as the existence of obstacles related to the student. Such as relying on the teacher to rely heavily on teaching. In the light of these results, the researcher made a number of recommendations, including: training teachers to use and encourage the dialogue method, and motivating the creative and distinguished teachers in using the method of dialogue in teaching and taking the views of teachers in planning the curricula of Islamic education.

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THEORETICAL PRINCIPLES OF THE FUNCTIONING OF THE STATE FINANCIAL CONTROL SYSTEM

Economic Analysis ◽

10.35774/econa2018.03.134 ◽

2018 ◽

pp. 134-139

Author(s):

Andriana Belia

Keyword(s):

Control System ◽

Financial Institution ◽

The State ◽

Actual State ◽

Financial Control ◽

Study Results ◽

The Subject ◽

Limiting Parameters ◽

State Of Affairs ◽

Theoretical Foundations

Introduction. The article focuses on the achievements of domestic scholars who have been considering the theoretical foundations of the functioning of the system of state financial control in Ukraine. Purpose. The article aims to analyse and systematize the theoretical foundations of the functioning of the state financial control system. Method (methodology). To achieve the goal of the article, the following tasks have been identified: to investigate the categorical apparatus of the concept of "financial control" (to consider the essence of this category); to analyse the term "state financial control" on the basis of the views of domestic scientists; to investigate the functions of state financial control as an economic category. The object of the research is the functioning of the system of state financial control. The theoretical and practical approaches to the application of the system of state financial control in Ukraine are the subject of the study. Results. The strengthening of the financial position of the state, economic growth by monitoring the achievement of target benchmarks and verification of compliance with the limiting parameters of financial and economic development have been promoted in the research. It has been determined the essence of the state financial institution. Among the main points we can distinguish the establishment of the actual state of affairs and its comply with the requirements of the current legislation as the object of control over the lawfulness; financial discipline and rationality during the formation, distribution, ownership, use and alienation of the subject of control. It means that the assets belong to the state, as well as the use of funds remaining in the subject of financial relations in connection with the privileges granted for payments to the budgets, state off-budget funds and loans, which are received under state guarantees.

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Unification of the state financial control system in the context of globalization

Social Economics ◽

10.26565/2524-2547-2020-59-09 ◽

2020 ◽

Vol 59 ◽

Keyword(s):

Control System ◽

Financial Stability ◽

Internal Audit ◽

Social Institutions ◽

Cultural Development ◽

The State ◽

Point Of View ◽

Financial Control ◽

Social Aspect ◽

Control Institution

This article substantiates the need for unification of the state financial control system, where unification according to the author is the standardization of the principles and mechanisms of state financial control, which is applicable for any state, regardless of its historical and cultural development. The basic structural elements of the state financial control system were determined to achieve the aim of the research. It was determined that internal audit is important not only for the public sector, as an instrument of control over the use, formation and saving of public finances, but also for the private sector of the economy. In foreign practice, the information base of internal audit is used in risk management to reduce company risks and increase financial stability. The results of the study is the author’s suggestion of the unification of the system of subjects of the state financial control based on the type of control they perform. The proposed system is based on the classification of foreign systems of the state financial control, which has developed historically, and international ISSAI standards. The proposed system considers not only the economic aspect of the institution of the state financial control, but also social and global. Based on the social aspect, the importance of public financial control was proved, because in democratic countries, formed social institutions have an important role in the socio-economic processes of the state. In the system formulated by the author, the significance of creating an appropriate supreme body of the financial control, its impact on the lives of citizens, and the importance of cooperation of subjects of the state financial control with public financial control was substantiated. Thus only with this cooperation is it possible to form an effective unified system of the state financial control, which will provide the socio-economic development of the country. According to a global point of view, the need to improve the importance of the international financial control institution INTOSAI, and the formation of a supranational type of control, which should be included in the state financial control system of each country was substantiated.

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Body and Time in Sesemann's Philosophy of Culture: Preface to the Publication of the Vasily Sesemann's Manuscript "Sport and Contemporary Culture"

RUDN Journal of Philosophy ◽

10.22363/2313-2302-2021-25-3-524-532 ◽

2021 ◽

Vol 25 (3) ◽

pp. 524-532

Author(s):

Dalius Jonkus

Keyword(s):

Point Of View ◽

Self Control ◽

Contemporary Culture ◽

Modern Culture ◽

Philosophy Of Culture ◽

State Of Mind ◽

The Subject ◽

Self Knowledge ◽

Vilnius University ◽

Time Culture

This publication presents manuscript of the famous Russian-Lithuanian philosopher Vasily Seseman (1884-1963) accompanied by a preface. The manuscript "Sport and Contemporary Culture" is the text of Seseman's manuscript collection, which is located in Vilnius University (F122-79). Manuscript is a preparatory text for the article "Time, Culture and Body" (first published in 1931 under the pen name "V. Chukhnin", and then in 1935 under his real name). In "Time, Culture and Body" Sesemann develops his ideas concerning the objectifying attitude, which leads to human's alienation towards body and time. Sesemann claims that the time is perceived as a meaningful entirety only when the time is contemplated from the point of view of work. Work is a purpose-attaining activity where subjective creativity is oriented towards an objective result in future. Working in pursuit of one's goals helps to avoid facing the emptiness of time, but at the same time it alienates the present. Work helps the subject to overcome his individual limitations and to become a part of the objective culture. By hiding behind the results of an objective activity people avoid direct contact with the time because it may appear as an interruption of meaningful relations and as a boredom. The tendency to objectify time is accompanied by the process of objectification of body. Previously, a primitive person could trust his body more than tools. In the modern culture body is gradually downgraded because tools, machinery and even separate institutions take over its functions. In this way the centre of culture is moved to the world of objects which is beyond a subject's control and body plays a merely auxiliary part. A person can overcome his alienation towards time and body only by being wakeful - here and now, by self-knowledge and self-control. Sesemann describes the self-control as the practical ability and mood, which he called "presence of mind". In this state of mind person is able to fing oneself, concentrate and mobilise all his strength to his utmost, maintain inner composure, calmness and balance of spirit.

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Development and achievements of assisted reproductive technology

Medicinski pregled ◽

10.2298/mpns1510353b ◽

2015 ◽

Vol 68 (9-10) ◽

pp. 353-357 ◽

Cited By ~ 4

Author(s):

Artur Bjelica ◽

Svetlana Nikolic

Keyword(s):

Assisted Reproductive Technology ◽

Historical Development ◽

Reproductive Technology ◽

Point Of View ◽

Crucial Importance ◽

Force Majeure ◽

History Of ◽

The Subject ◽

The Moment ◽

Human Awareness

History of marital infertility is as long as the history of human civilization. Becoming aware about the importance of procreation, as well as the problems with which people may confront, has been the subject of interest since the moment of the first human community creation. Historically, each stage of social development, hence the development of science, has carried within itself certain findings more or less acceptable from today?s point of view. The development of human awareness and acquisition of findings based on empirical evidence have contributed to understanding and solution of the problem which was considered to be a result of force majeure until that moment and therefore could not be influenced. This paper deals with the previously mentioned issues through the review of historical development of assisted reproductive technology and its importance. The authors? intention was to present the developmental road of assisted reproductive technology through history succinctly with a special emphasis on the moments which have been of the crucial importance and which have marked certain stages of its development.

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Functional contradictions in the financial control system

Финансы и управление ◽

10.25136/2409-7802.2021.3.36405 ◽

2021 ◽

pp. 16-25

Author(s):

Beslan Mukhamedovich Khokonov

Keyword(s):

Control System ◽

Control Function ◽

Digital Economy ◽

Financial Control ◽

Practical Implementation ◽

Priority Vector ◽

Initial Control ◽

The Subject ◽

And Storage ◽

Automatic Collection

The subject of this research is the functional contradictions of financial control that have developed between its key systemic goal and organizational forms of practical implementation. Currently, the management and organization of financial control do not correspond to the content of the control function of finance, the generally accepted interpretation of which is the orientation towards optimization of cost proportions of reproduction. In terms of formal all-encompassing systematicity of financial control, the dynamics of these cost proportions is not allocated by the existing organizational schemes, which is particularly evident in the unfolding processes of financialization of the economy. Such functional incompatibility is systemic in nature, and substantiates the need for fundamental changes in the content of financial control, which would ensure the return of finances to their initial control function. The goal of this research lies in outlining the priority vector of transformation of financial control. The results and scientific novelty of this work are presented in interpretation of the new content of financial control through integration with the formation of the fundamentals of digital economy, priority development of such cross-cutting technology as the distributed public registry blockchain. In conclusion, the author justifies the need of turning financial control into the internal immanent component of financial relations on the rigid background technology with automatic collection processes, recovery, analysis and storage of data.

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