In Memoriam of Yaroslav Sokolov

2020 ◽  
Vol 23 (7) ◽  
pp. 824-840
Author(s):  
V.B. Ivashkevich
Keyword(s):  
Recent Decade ◽  
Theory And Practice ◽  
Data Generation ◽  
Russian Science ◽  
Accounting Data ◽  
Deep Appreciation ◽  
History Of ◽  
In Memoriam ◽  
Key Aspects ◽  
Relationship Of

Subject. The article discusses the totality of theoretical, methodological and practical issues of accounting data generation and use as viewed in proceedings by Ya.V. Sokolov. I also contemplate on his contribution to the theory of accounting over time and at present, raising the significance of accountancy in the accounting community. Objectives. The study sorts key aspects and results of Sokolov's proceedings, as a renowned personality in the Russian and international practices of accounting. I find and analyze conceptual approaches to implementing Sokolov's ideas and recommendations, trying to fit them into the digital economy. In this article, we owe a deep appreciation and respect to Ya.V. Sokolov and his contribution to the evolution of accountancy in Russia. Methods. The article refers to the main publications of Ya.V. Sokolov in the Russian and foreign editions. I also cite recollections, articles and essays on him, personal impression he left during multiple meetings in Moscow, St. Petersburg, Kazan, Krasnodar, Kiyv, Zhytomyr, Paris and Sevilla. Results. People usually understand the significance of something or someone when they are no longer here. This idea has never been so true as it has been for the recent decade without Ya.V. Sokolov by our side. Ya.V. Sokolov was a wonderful person who was so important for the Russian science and practice of accounting. He was an excellent teacher, intellectually gifted person and a genuine native of St. Petersburg. What makes his work so valuable is that he preserved and unfolded traditions and culture of accounting in Russia, raised the respect to the profession, scholars and renowned accountants of the past and present time. Sokolov's proceedings were the first to reveal the undeniable relationship of accounting and philosophy, macro- and microeconomics, theory of systems, law, sociology and psychology. He was a trailblazer who treated the management accounting as a mandatory constituent of business management. Conclusions and Relevance. I share the opinion of many professionals saying that Yaroslav Sokolov is the most prominent accountant that worked in Russia at the end of 20th through the beginning of the 21st centuries. The theory and practice of accounting would not have been what they are now in Russia, if not him. The article may prove useful to those who are interested in the history of accounting in Russia, current issues and strategies for the improvement.

Jihad as an Individual Duty (farḍ al-ʻayn) in the Ideology of Circassian Sultans (1382–1517)

2021 ◽  
Vol 25 (4) ◽  
pp. 352-365
Author(s):  
Evgeny I. Zelenev ◽  
Milana Iliushina
Keyword(s):  
Middle Ages ◽  
Essential Feature ◽  
Theory And Practice ◽  
15Th Century ◽  
History Of Development ◽  
Balanced Approach ◽  
History Of ◽  
Mamluk Period ◽  
The Individual ◽  
Key Aspects

This article is devoted to the study of the development of the theory and practice of jihad during the rule of the Circassian sultans in Egypt and Syria (1382–1517). The purpose of the study is to trace the development of key aspects of jihad, to identify features of its perception in the Mamluk state. An essential feature of the theory of jihad in the Mamluk period is the interpretation of jihad as farḍ al-ʿayn (the individual duty of every Muslim). While studying the theory of jihad, the authors rely on a holistic and balanced approach justified in the papers of M. Bonner and D. Cook and their interpretation of the concept of jihad, which has a centuries-old history of development and a sophisticated, multi-layered set of meanings. Another methodological basis of the present paper was the concept of minimalism and maximalism, developed by Yusef Waghid. The source base for the study of jihad theory is the works of Ibn al-Nahhas (d. 1411), a prominent philosopher of the Mamluk era. The interpretation of jihad as an individual duty of every Muslim, substantiated by Ibn al-Nahhas, was the foundation of the volunteer movement that developed in Egypt and Syria in the 15th century. The doctrine of jihad where the concepts of justice (al-‘adl) and truth (al-ḥaqq) play a key role, was used by the Mamluks and then by the Ottomans as a powerful ideological tool to manipulate the minds of Muslims. The relevance of the study is that the findings are not only true for the Middle Ages but are directly related to the present.

scholarly journals SYNONYMIC RELATIONSHIP OF THE VERBAL MANIFESTATIONS OF EMOTIONS IN THE OSSETIAN AND RUSSIAN LANGUAGES

2021 ◽  
pp. 90-98
Author(s):  
Л.Б. ГАЦАЛОВА ◽  
Л.К. ПАРСИЕВА
Keyword(s):  
Emotional State ◽  
Theory And Practice ◽  
Emotional Behavior ◽  
Semantic Description ◽  
Comprehensive Description ◽  
Different Types ◽  
History Of ◽  
Relationship Of ◽  
Speech Situation

Целью статьи является рассмотрение вербальных средств выражения страха / испуга, описание особенностей употребления междометных единиц в зависимости от речевой ситуации. В статье мы обратились к истории возникновения междометия Æллæх!, этимологически восходящего к вокативу Аллах, к исследованию контекстов его современного употребления, что позволяет предложить комплексное описание данной единицы. Методом контекстного анализа были исследованы и расклассифицированы осетиноязычные тексты (более 100 примеров употребления). Семантическое описание междометия строилось с привлечением материала толковых и аспектных словарей осетинского языка. В результате проведенного исследования проиллюстрирован процесс образования междометия Æллæх! из этимологически родственного вокатива Аллах; предложена классификация контекстов употребления междометия; выявлены вербальные и невербальные характеристики эмоционального поведения человека в состоянии испуга. Особое внимание обращено на исследование синонимических отношений представленного междометия. Изложенные в статье результаты исследования помогут создать модель описания междометных выражений разных типов, характеризующих эмоциональное состояние говорящего. Работа может быть полезна в практике преподавания осетинского языка, а также в теории и практике перевода. The purpose of the article is to consider the verbal means of expressing fear / fright, to describe the features of the use of interjective units depending on the speech situation. In the article, we account for the history of the interjection Ællæh!, etymologically dating back to the vocative Allah, to the study of the contexts of its modern use, which allows us to offer a comprehensive description of this unit. By the method of contextual analysis, the Ossetian-language texts were studied and classified (more than 100 examples of usage). The semantic description of the interjection was built using the material of explanatory and aspect dictionaries of the Ossetian language. As a result of the conducted research, the process of formation of the interjection Ællæh was illustrated from the etymologically related vocative Allah; a classification of interjection use contexts is proposed; verbal and non-verbal characteristics of a person's emotional behavior in a state of fright are revealed. Special attention is paid to the study of synonymous relations of the presented interjection. The research results presented in the article will help to create a model for describing interjective expressions of different types that characterize the emotional state of the speaker. The work can be useful in the practice of teaching the Ossetian language, as well as in the theory and practice of translation.

scholarly journals The development of the foundations of source criticism as a scientific discipline at the Imperial Novorossiya University

2021 ◽  
Vol 11 (2) ◽  
pp. 284-299
Author(s):  
Irena Grebtsova ◽  
Maryna Kovalska
Keyword(s):  
Great Influence ◽  
Scientific Discipline ◽  
Theory And Practice ◽  
Historical Sources ◽  
Russian Science ◽  
Source Criticism ◽  
Historical Method ◽  
Source Studies ◽  
History Of ◽  
Main Components

The article is devoted to the study of the development of the source criticism’s knowledge in the Imperial Novorossiya University which was founded in the second half of the XIX century in Odesa. Grounding on a large complex of general scientific methods, and a historical method and source criticism, the authors identified the stages of the formation of source criticism in the process of teaching historical disciplines at the university, what they based on an analysis of the teaching activities of professors and associate professors of the Faculty of History and Philology. In the article, the development of the foundations of source criticism is considered as a complex process, which in Western European and Russian science was the result of the development of the theory and practice of everyday dialogue between scientists and historical sources. This process had a great influence on the advancement of a historical education in university, which was one of the important factors in the formation of source studies as a scientific discipline. The history of individual scientific disciplines cannot be understood outside the context of the development of science altogether, therefore the authors paid attention to the change of scientific paradigms in the period under the study. It is noted that reforms in the field of education and the development of European historical knowledge have become the main components of the formation of historians, who, with their scientific activities at the theoretical and practical levels, contributed to the development of the special historical disciplines. The article reveals a gradual increase in the number of courses taught at the historical department of the Faculty of History and Philology, in which teachers used the opportunity to teach students to work with various types and kinds of sources. The authors examine the contribution of the historians of Odesa in the XIX – early XX century in the process of institutionalization of historical disciplines, in the formation of a complex of special historical disciplines, which resulted in the actualization of their scientific works in subsequent years. As a result of the study, the authors came to the conclusion that the professors of the departments of general and Russian history, with their teaching and scientific activities, laid the foundations of source criticism as a special scientific discipline, raising theoretical problems in their lecture courses, and at the training workshops, teaching students how to work with sources in practical terms.

scholarly journals Soviet constructivism as a creative design concept of the XX century

Servis plus ◽  
2017 ◽  
Vol 11 (3) ◽  
pp. 54-70
Author(s):  
Дарья Ермилова ◽  
Darya Ermilova
Keyword(s):  
Point Of View ◽  
Theory And Practice ◽  
Practical Implementation ◽  
Design Activity ◽  
History Of ◽  
Creative Experience ◽  
Weak Points ◽  
Industrial Art ◽  
Relationship Of ◽  
Ideological Attitudes

The article is devoted to the theory and practice of Soviet constructivism as a creative concept in the design of the XX century in the context of the theory of "production art". Subject of research considers to be theoretical propositions, which were implemented in particular design methods and projects of industrial clothes and constructivist fabrics as an example of practical implementation of the ideas of constructivism. The aim of the study is the examination of constructivism as a creative concept in the design from the point of view of formation peculiarities of its theoretical bases and design methodologies. The hypothesis of the study is the constructivism, which arose under the influence of "industrial art" concept, among other things, suggested the active use of the graphical method of forming and methods of combinatorial programmed forming, which were due to the creative experience in the field of non-objective painting. The study uses the cultural studies approach, which considers design activity of constructivists in close connection with the realities of the era, a systematic approach that allows revealing the relationship of aesthetic theories with the concrete practice of design-design, art analysis in the description of projects of the constructivists. The article proves the influence of the theory of "industrial art" on the formation of the concept of constructivism, analyzes the origins and features of the method of constructivism, especially the graphics method of forming and methods of programmed forming. The article compares the concepts of constructivism with the trends of costume design of the XX century. There are identified the "weak points" of the concept and method of constructivism, which became one of the reasons for failing to fully implement projects in practice. For the first time there were identified the causes of failures in the design of the costume, not associated with ideological attitudes, and with the very creative method. The results of the study fill the insufficiently developed areas in the history of constructivism. Because the constructivism methods remain relevant for modern design, the results of the study can be applied in teaching of "Design" profes-sional disciplines.

scholarly journals História do direito constitucional brasileiro: a constituição do Império do Brasil de 1824 e o sistema privado escravocrata / History of brazilian constitutional law: the Constitution of the Empire of Brasil of 1824 and the slavery private system/ Histoire du droit constitutionnel bresilien : la Constitution Imperiale Bresilienne et le systeme esclave

2017 ◽  
Vol 13 (2) ◽  
pp. 99
Author(s):  
Orides Mazzaroba ◽  
Matheus Felipe De Castro
Keyword(s):  
Economic System ◽  
Constitutional Law ◽  
Historical Materialism ◽  
Research Problem ◽  
Theory And Practice ◽  
State Institutions ◽  
Deductive Method ◽  
History Of ◽  
Relationship Of ◽  
Comme Base

RESUMO:O presente artigo tem por tema a história da Constituição do Império do Brasil de 1824, objetivando abrir um flanco de análise por meio das suas relações com o sistema escravocrata brasileiro então vigente. O problema de pesquisa se concentra exatamente numa aparente contradição entre um texto de uma constituição de modelo liberal econômico e o funcionamento de um sistema econômico privado incompatível, a princípio, com aquelas declarações. Parte-se da hipótese de que o problema não pode ser analisado numa relação de separação entre teoria e prática, mas, ao contrário, através de uma interpenetração dessas instancias através da Lei e do funcionamento efetivo das instituições estatais. O marco teórico adotado no texto para a análise é o materialismo histórico e os autores que serviram de base para a pesquisa se inscrevem nesse contexto. O método escolhido foi o dedutivo e o artigo está dividido em introdução, capítulo analítico, considerações finais e referenciais bibliográficos. PALAVRAS-CHAVE:Direitos Fundamentais; Relações Privadas; Constitucionalismo; Liberdade; Escravidão.ABSTRACT:The subject of this article is the history of the constitution of the  Empire of Brazil, in 1824, aiming to open an analytical side thrugh its relations with the brazilian enslave system current then. The research problem is concentrate precisely in an apparent contradition between a text of a constitution of economic liberal model and the operation of private economic system incompatible, initially, with those statements. It started from the hypothesis that the problem can´t be analyzedin a relationship of separation between theory and practice, but, instead, by an interpenetration of this instances through the law and the effective functioning of state institutions. The theoretical framework adopted in the text for analysis in the historical materialism and the authors used as a basis for research are inscribed in this context. The deductive method was chosen analytical chapter, final considerations and bibliografic references.KEYWORDS:Fundamental Rights; Private Relations; Constitutionalism; Freedom; Slavery.RÉSUMÉ: Cet article est soumis l'histoire de la Constitution de l'Empire du Brésil, visant à ouvrir un côté analytique à travers ses relations avec le système esclavagiste brésilien alors en vigueur. Le problème de la recherche se concentre précisément dans une apparente contradiction entre un texte d'une constitution du modèle libéral économique et le fonctionnement du système économique privé incompatible, en commençant par ces déclarations. Il a commencé à partir de l'hypothèse que le problème ne peut pas être analysé dans une relation de séparation entre la théorie et la pratique, mais plutôt par une interpénétration de ces instances par la loi et le fonctionnement efficace des institutions de l'Etat. Le cadre théorique adopté dans le texte pour l'analyse est le matérialisme historique et les auteurs ont utilisé comme base pour la recherche sont inscrits dans ce contexte. La méthode choisie a été le déductive et l'article est divisé en introduction, chapitre analytique, les conclusions et les références bibliographiques.MOTS-CLÉS: Droits Fondamentaux; Relations Privées; Constitutionnalisme; Liberté; Esclavage. 

scholarly journals The History of Pigment’s Studies of the Paleolytic (materials, methods, concepts)

2021 ◽  
Vol 33 (2) ◽  
pp. 61-83
Author(s):  
Gubar Yu. ◽  
◽  
Lbova L. ◽  
Keyword(s):  
Raw Materials ◽  
Manufacturing Technology ◽  
Point Of View ◽  
Upper Paleolithic ◽  
Middle Paleolithic ◽  
Russian Science ◽  
North Asia ◽  
History Of ◽  
Sign Behavior ◽  
Key Aspects

The paper presents an overview and assessment degree of various aspects of research and the use of dyes from archaeological complexes of the Middle and Upper Paleolithic in Africa, Europe, and North Asia. The key aspects of research have been identified: resource sources of raw materials, paint manufacturing technology, their use, and probable purpose. The regional features of the research are highlighted. Pigments from the collections of Africa’s sites are being studied comprehensively, with the consideration of the tool complex of the Middle Paleolithic sites. The studies of European Paleolithic pigments are primarily considered from the point of view of evidence of their use in symbolic activity, in the framework of a discussion about the emergence of symbolic behavior. Modern research on the territory of Eastern Europe and North Asia is focused on the study of the stability of pigments as an element of culture, pigment manufacturing technology based on the study of the structure and chemical composition of paints. Keywords: history of study, pigments, Middle Paleolithic, Upper Paleolithic, ochre, sign behavior Acknowledgements: This work was financially supported by the Russian Science Foundation (No. 18–78–10079 “Development of Technologies and an Information System for Documenting and Scientific Exchange of Archaeological Data”).

The relationship of the scleractinian corals to the rugose corals

Paleobiology ◽  
1980 ◽  
Vol 6 (02) ◽  
pp. 146-160 ◽  
Author(s):  
William A. Oliver
Keyword(s):  
Critical Points ◽  
Scleractinian Corals ◽  
Convincing Evidence ◽  
Early Triassic ◽  
Rugose Corals ◽  
History Of ◽  
The Subject ◽  
Relationship Of ◽  
The Relationship ◽  
Biologic Factors

The Mesozoic-Cenozoic coral Order Scleractinia has been suggested to have originated or evolved (1) by direct descent from the Paleozoic Order Rugosa or (2) by the development of a skeleton in members of one of the anemone groups that probably have existed throughout Phanerozoic time. In spite of much work on the subject, advocates of the direct descent hypothesis have failed to find convincing evidence of this relationship. Critical points are:(1) Rugosan septal insertion is serial; Scleractinian insertion is cyclic; no intermediate stages have been demonstrated. Apparent intermediates are Scleractinia having bilateral cyclic insertion or teratological Rugosa.(2) There is convincing evidence that the skeletons of many Rugosa were calcitic and none are known to be or to have been aragonitic. In contrast, the skeletons of all living Scleractinia are aragonitic and there is evidence that fossil Scleractinia were aragonitic also. The mineralogic difference is almost certainly due to intrinsic biologic factors.(3) No early Triassic corals of either group are known. This fact is not compelling (by itself) but is important in connection with points 1 and 2, because, given direct descent, both changes took place during this only stage in the history of the two groups in which there are no known corals.

Meat without Animals: Outcast Objects and the Improvement of London

2018 ◽  
Author(s):  
Ted Geier
Keyword(s):  
Animal Rights ◽  
Legal Reform ◽  
Meat Production ◽  
History Of ◽  
Relationship Of ◽  
The Relationship

Covers the long history of the Smithfield animal market and legal reform in London. Shows the relationship of civic improvement tropes, including animal rights, to animal erasure in the form of new foodstuffs from distant meat production sites. The reduction of lives to commodities also informed public abasement of the butchers.

Some Imperatives of the Russian Economic Leadership: The Development of Science

2019 ◽  
Vol 12 (3) ◽  
pp. 25-36
Author(s):  
O. S. Sukharev
Keyword(s):  
Scientific Work ◽  
Compensation System ◽  
Theory And Practice ◽  
Scientific Development ◽  
Institutional Changes ◽  
Russian Science ◽  
Science Field ◽  
Labor Compensation ◽  
The Status ◽  
Practical Standpoint

The paper outlines system capabilities of Russia to join the scientific and technological leaders through changes in the staff policy in the science field, which was the purpose of the research.The subject of the research is institutional changes occurring in science and, particularly, staff training. The status of the Russian science is assessed in terms of changes in the basic rules and their adjustment with an emphasis on material and non-material incentives, staff rotation and training of young scientists. The paper proves that the frequency and content of institutional changes affect the quality of the scientific development and the training of scientific staff; moreover, copying the rules already in use reduces the competitive potential of science. From the scientific and practical standpoint, the research is novel in that it formulates proposals for establishing a labor compensation system and introduction of basic institutions (rules) to ensure the functioning of the scientific sphere and the efficiency of functions immanent to the latter. The paper proposes a “scientific product” doctrine that can be used for assessment of a scientist’s labor, according to which the scientist creates a product that is assessed not by the citation frequency or the number of published articles and books but by the importance of discoveries in theory and practice, the significance of new formulas and methods developed. It is suggested that the scientist’s labor compensation system be presented by two levels: the current salary and the estimated value of the total scientific product created. The problem of scientific work incentives can be solved by introducing a special tariffqualification grid tied to the system of the scientist’s promotion.

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