The history of accounting in China

2021 ◽  
Vol 22 (8) ◽  
pp. 951-964
Author(s):  
LYU HONGYING

Subject. This paper examines the history of accounting in China, describes the main characteristics of its development in different periods of time and the prospects for its further development. Objectives. The paper aims to consider the history of the development of accounting in China. Methods. For the study, I used analysis, synthesis, and other general scientific methods. Conclusions. Accounting in China has undergone an evolutionary path of development from simple to complex, from ancient to modern, from single-entry bookkeeping to double-entry bookkeeping under the influence of various factors: economic, political, legal, social, cultural, and technological. According to the characteristics of development, the history of accounting can be divided into three main stages: accounting in Ancient China, accounting in the new period, and accounting in modern times. In different eras, accounting had different time characteristics. Accounting must get adapted to the needs of modern society and get improved along with its socioeconomic development.

Author(s):  
Tat'yana Kandabarova

The article discusses criminal punishment in historical and modern aspects. The term «criminal punishment» is multidimensional both in everyday and scientific understanding, functional properties are diverse. Without punishment there is no crime, and without crime there is no punishment. Hence the familiar phrase «crime-punishment». The role of criminal punishment in countering socially dangerous acts, its effectiveness causes discussion. The issues of sentencing at different times have always been and are receiving a lot of attention, both from legal scholars and from practitioners. The improvement of modern legislation in terms of criminal punishment gives reason to say that there is an understanding and research of the problems of the application of criminal punishment in modern society. Punishment expresses, on behalf of the State and society, a negative legal, social and moral assessment of the criminal act and the offender and consists in the deprivation or restriction of rights and freedoms provided for in criminal legislation. The purpose of this study is to study criminal punishment, its goals and practice of application, consideration of historical prerequisites. To achieve this goal, it is necessary: to investigate the institution of sentencing in the history of development, to study the current state of the institution of punishment, its goals and practice of application in modern Russia. The methodological basis of the work was made up of general scientific methods (historical, logical, system-structural, comparative legal analysis).


2021 ◽  
Vol 5 (S2) ◽  
pp. 708-721
Author(s):  
Oksana A. Telep ◽  
Inna V. Balashenko ◽  
Pavlo P. Fedaka ◽  
Liudmyla I. Ukhach ◽  
Yelizaveta M. Sivak

The relevance of the subject matter derives from the fact that communication is one of the oldest institutions of humanity and plays a crucial role in modern society. The authors used general scientific methods such as generalisation, analysis and integration of elements of the concept of conventional communication as well. The purpose of the study is to define the essence of the models of socio-cultural transformation, as well as the characteristics and features of the development of socio-cultural activities. The study analyses how socio-cultural content functions in social communication; the key theoretical thesis of the functionality message is identified. The study discusses the models that influence socio-cultural transformation on the global level and make changes both in the global cultural space and in the cultural space of countries, communities, and people in particular. The study proposes means to strengthen the innovative potential of Ukrainian culture. The authors emphasise that the phenomenon of communication culture requires in-depth theoretical and methodological studies of the problems of its design and support. 


2016 ◽  
Vol 13 (3) ◽  
Author(s):  
Refik Turan

In this study carried out to put forward the general characteristics of the history education system implemented in Turkmenistan during the USSR period and the changes made in the history education system after Turkmenistan had declared its independence, the screening model and document review methods were benefited from. As result of the studies carried out on the curriculums and textbooks, it was understood that, as in other republics during the USSR period, there were two kinds of history classes in Turkmenistan being the General History and the History of USRR, and intense political-ideological guidance and various forms of the misuse of history were present in the curriculums and textbooks used during this period. In this period when topics related to the Turkmen history were only present in the scope of the USSR History and were so limited, many historical facts, primarily the Russian occupation of Turkmenistan, were distorted. After Turkmenistan had declared its independence on 27 October 1991, it implemented policies with the aim to get rid of the cultural and ideological influence of the USSR and build the national identity of the Turkmen nation. In this period, the History of Turkmenistan course began to be taught instead of the History of the USSR, and the course of the General History taught in the period of the USSR was taught by reorganising its content and weekly class hours. In this period when the ideological approach present in the history education in the USSR period was given up, the national history education was prioritised and it was attempted to pay regard to nationality-universality, knowledge-skill and value balances in the history education. Despite all these changes, it can be said that the understanding of the homeland history in the new period which took the geographical borders of the USSR period as a basis, historical periodization and the weight of the cult of personality continued to a certain extent in textbooks.   ÖzetTürkmenistan’da SSCB döneminde uygulanan tarih öğretim sisteminin genel özellikleri ile Türkmenistan’ın bağımsızlığını ilan etmesinden sonra tarih öğretim sisteminde gerçekleştirilen değişiklikleri ortaya koymak amacıyla gerçekleştirilen bu araştırmada  tarama modeli ve doküman incelemesi yöntemlerinden yararlanılmıştır. Öğretim programları ve ders kitapları üzerinde yapılan çalışmalar sonucu SSCB döneminde diğer cumhuriyetlerde olduğu gibi Türkmenistan’da da Umumi Tarih ve SSCB Tarihi isimleriyle iki çeşit tarih dersi okutulduğu, bu dönemde kullanılan öğretim programı ve ders kitaplarında yoğun siyasi-ideolojik yönlendirmelerin ve çeşitli tarihin kötüye kullanım biçimlerinin mevcut olduğu anlaşılmıştır. Türkmen tarihiyle ilgili konulara ancak SSCB Tarihi dersi kapsamında ve çok sınırlı olarak yer verilen bu dönemde başta Rusya’nın Türkmenistan’ı işgali konusu olmak üzere birçok tarihsel gerçeklik çarpıtılmıştır. Türkmenistan’ın 27 Ekim 1991 tarihinde bağımsızlığını ilan etmesinden sonra SSCB’nin kültürel ve ideolojik etkisinden kurtulmaya ve Türkmen ulusal kimliği inşa etmeye yönelik politikalar uygulamıştır. Bu dönemde SSCB Tarihi dersi kaldırılarak yerine Türkmenistan Tarihi dersi okutulmaya başlanmış, SSCB döneminde okutulan Umumi Tarih dersinin de içerikleri ve haftalık ders saati miktarları yeniden düzenlenerek okutulmuştur. SSCB döneminin tarih öğretimine olan ideolojik yaklaşımından vazgeçilen bu dönemde ulusal tarihin öğretimi ön plana alınmış ve tarih öğretiminde ulusallık-evrensellik, bilgi-beceri ve değer dengeleri gözetilmeye çalışılmıştır. Tüm bu değişikliklere rağmen yeni dönemde SSCB döneminin coğrafi sınırları temel alan vatan tarihi anlayışı, tarihsel dönemselleştirme ve ders kitaplarındaki kişi kültü ağırlığının belli ölçülerde devam ettiği söylenebilir.  


1975 ◽  
Vol 15 (1) ◽  
pp. 89-111 ◽  
Author(s):  
Arthur N. Gilbert

During the second half of the eighteenth century, the role of the East India Company was significantly altered. In the early part of the century, the main thrust of Company activity was commercial, but this began to change as the French challenged British interests in India and conditions on the sub-continent demanded political and military involvement. Lucy Sutherland has summed up these changes succinctly:The new period was to see a network of English control spread over the neighboring Indian territories and an expansion of territorial power which the whole history of the Company in India made inevitable but which, thanks to the clash with the French and the spectacular exploits of Clive and his colleagues, came more suddenly than anyone could have expected. The Company had long had experience of the problems of government as well as those of administration of commerce; but now (except in the rising China trade) it was those of the government which began to prevail.


2019 ◽  
Vol 24 (3) ◽  
pp. 425-443 ◽  
Author(s):  
Viatcheslav Sokolov ◽  
Svetlana Karelskaia ◽  
Ekaterina Zuga

The purpose of this study is to research the accounting method used in state-owned companies operated for alcohol production and sale in Russia in the fifteenth–seventeenth centuries. Such an accounting method was distinguished by a variety of registers and entries according to a single-entry bookkeeping system. By the seventeenth century, this method had provided a framework for the emergence of a complex accounting system based on the principles of cameral accounting. This study presents the history of an accounting method used in state-owned companies in Russia before the advent of double-entry bookkeeping.


2020 ◽  
Vol 9 (32) ◽  
pp. 70-80
Author(s):  
Olena Pokhilko ◽  
Iryna Ivanova ◽  
Daria Martynenko

The issue of national identity is multifaceted, disputable and extremely important in modern society, being one of the factors that determine its vitality. This paper presents the look at the problem from pedagogical perspective. The authors aim to explore the peculiarities of the formation of Ukrainian national identity in native intelligentsia under Ukrainian statelessness in Soviet times using the life and activity of Yurii Stupak as an example. Yurii Stupak is a notable representative of Ukrainian intelligentsia, an educator, scholar, literary studies expert, art critic, local history researcher, the author of numerous works in history of education and ethno-pedagogy. The study uses qualitative methodology and is founded on the laws and categories of scientific research. The researchers applied modern research approaches (personality oriented, cultural, personified, interdisciplinary) and methods (general scientific analysis, comparison, generalization, systematization; textual analysis, elaboration of the source base and historiographical work on the selected problem; the method of retrospective analysis). The authors have established that formation of the personality of Yurii Stupak as a teacher and scholar was influenced by numerous socio-political, socio-economic, cultural-educational and personal factors. The authors prove the decisive impact of family education and learning from nationally conscious teachers at higher education institutions as well as self-education and will for constant personal and professional development on facilitating the continuity of the process of formation of Ukrainian national identity in the native intelligentsia during the investigated period. It is confirmed that national identity does not depend on the existence of sovereign statehood, but it stimulates its revival.


Author(s):  
А.А. Кудрявцев

Название первого академического археологического учреждения Российской академии истории материальной культуры, возникшего в 1919 г., соответствовало духу новой эпохи и официальной повестке государства. Но использование термина история материальной культуры в качестве замены археологии фактически теряет свой первоначальный смысл уже во второй половине 1930х гг. При этом процесс переименования Института истории материальной культуры в Институт археологии АН СССР начался только после развенчания учения Н. Я. Марра. Окончательная смена названия произошла 4 сентября 1959 г. по постановлению Президиума АН СССР. The name of the first academic archaeological institution the Russian Academy for the History of Material Culture that was established in 1919 was in line with the spirit of the new period and official government agenda. However, the use of the term history of material culture instead of archaeology in reality lost its original meaning as early as the second half of the 1930s. At the same time the process of renaming the Institute for the History of Material Culture into the Institute of Archaeology of the USSR Academy of Sciences did not begin until the denouncement of N. Ya. Marrs Japhetic theory. The final change of the name occurred on September 4, 1959, by the resolution released by the Presidium of the USSR Academy of Sciences.


Author(s):  
Yuliya Aleksandrovna Steshenko

The article examines the impact of such factors as the average monthly salary of employees, investment in fixed assets, tax burden, cost value for research and development, and workforce productivity. For building the model, the author applies statistical data on socioeconomic development indicators of 32 constituent entities of the Russian Federation for 2017. Tax burden lowers the workforce productivity; therefore, the use of tax incentives and preferences contributes to the achievement of the goals of economic growth. The research is based in the general scientific methods of analysis and synthesis, as well as econometric analysis. The article is dedicated to the creation of correlation-regression model of impact assessment. The conclusion is drawn that three out of four determinants indicate a significant positive correlation with workforce productivity. The effective tax incentive mechanism may become a catalyst for the economic development and contributes to securing employment.


2019 ◽  
pp. 107-113
Author(s):  
A. E. Gavrilov ◽  
E. A. Zhukov

Aim. The presented study aims to examine, analyze, and systematize scientific knowledge in the field of infrastructure systems for the formation of conditions for creating competitive modern enterprises based on IT technologies.Tasks. The authors define the concept of innovation infrastructure; analyze the external and internal environment of providing a competitive infrastructure for business structures; determine the specific aspects of the formation of theoretical foundations of infrastructure support for the competitiveness of business structures; examine the potential for the digitalization of the economy in the infrastructure support for the creation of competitiveness of business structures.Methods. This study uses general scientific methods of cognition to critically analyze modern mechanisms of infrastructure support for the competitive advantages of innovation-oriented business structures.Results. External institutions participating in the innovation process in Russia are examined and typified. Their specific features are identified, and the history of their formation and role in the infrastructure are described. The concept of infrastructure support is examined. A correlation between innovation infrastructure and the creation of the competitive advantages of business structures is established.Conclusions. Based on the examined materials, the authors describe the prospects of using modern information technologies in the design of infrastructure for innovative projects. The study provides recommendations for the transformation of competitiveness support institutions and modernization of the management of the internal elements of innovative business infrastructure in the context of the digitalization of the economy. The authors create prerequisites for the development of an advanced digital application that would combine and balance a lot of data and aspects of infrastructure support for the competitiveness of business structures, improving the efficiency of development of innovative projects, their implementation, and management of business structure competitiveness.


2020 ◽  
pp. 6-15
Author(s):  
O. E. Lebedev

The presented study addresses the problems of managing the relationships between the participants of the educational process. The study uses analysis of statistical data, publications in mass media, expert assessment, and general scientific methods (analysis, synthesis, induction, deduction) to identify changes in the status of the participants of the educational process that affect the development of their relationships. It is established that the importance of school education results decreases while the value of education in modern society grows. The quality of school education can be improved through the transition from subject-object relationships between the participants of the educational process to inter-subject relationships.


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