scholarly journals Realism, Nominalism and How Probable the Disappearance of Accounting Profession is

2018 ◽  
Vol 5 (5) ◽  
pp. 85-90
Author(s):  
N. A. Mislavskaja
Keyword(s):  
Economic Theory ◽  
Professional Community ◽  
Point Of View ◽  
Contemporary History ◽  
Accounting Practice ◽  
Managerial Decisions ◽  
History Of ◽  
Characteristic Features ◽  
Evolution Of Science ◽  
False Idea

One of the characteristic features of twenty-year period of reforming the national system of accounting is that the new results of scientifc research opposing the principles of international fnancial reporting standards are not included in accounting practice. A false idea about the universal character of the IFRS, total conformism of accounting professional community and the shift to practically-oriented approach in the curricula of higher education institutions resulted in discrediting of accounting knowledge. Modern methodological approaches of economics in relation to accounting and fnancial reporting are inclined to consider the latter as applied secondary tool of generating fnancial information. From historical and objective point of view the very task of accounting was to provide such information that would aid in making educated and effective managerial decisions and later to increase or at least preserve the capital. Pursuing this goal the methodology (in addition to particular methods) has been going through changes depending on the goals set by the users of fnancial information. After the IFRS had been introduced the process of methodology transformation gained a one-way character — “everything should conform to the IFRS” —and consequently accounting as a tool which takes into account constantly changing goals, for example the goals set by the state, stopped working. This resulted in the compromise of accounting. In order to clarify the reasons of the above the article analyses the stages of the development of ideas, approaches and directions in economic theory, identifes its links with the evolution of science and retrospectively matches the peculiarities of the latter with such methodological directions of philosophy of science as nominalism and realism. The motivated rationale of the crucial importance to classify the stages of scientifc knowledge development determines the strategic choice of the methods of the research: deduction, information analysis; abstracting; dialectic logic of making conclusions and proposals. The result of the research is the rationale of the processes of historical development of accounting science, identifcation of logical correlation between the ideology of economic theory classical scholars and methodology of accounting knowledge. The author proposes to treat the contemporary history of the issue by introducing such terms as political and demagogical nominalism in conceptual construct.

The Guatemalan Genocide Through Indigenous Mayan Literature Twenty Years After the Peace Accords: Rigoberta Menchú, Humberto Ak´Abal and Victor Montejo

2017 ◽  
Vol 7 (1) ◽  
pp. 31
Author(s):  
David Caballero Mariscal
Keyword(s):  
Social Exclusion ◽  
Dark Period ◽  
Social Situation ◽  
Point Of View ◽  
Contemporary History ◽  
Rigoberta Menchu ◽  
Testimonial Literature ◽  
History Of ◽  
Peace Accords ◽  
Historical Truth

Guatemala experienced a cruel genocide in the early eighties, in the context of a repressive Conflict. Due to the different governments´ repressive policies, this terrible social situation was little known abroad, and even in the own country. Just after the Peace Accords, several organisms worked to uncover the historical truth. In any case, we cannot forget that testimonial literature is a privileged mean to know this dark period of the contemporary history of Guatemala. This genre is particularly relevant, because the main writers are originally Mayans, and have directly suffered both repression and social exclusion due to ethnic reasons. Rigoberta Menchú, Unmberto Ak´abal and Víctor Montejo represent a new and original point of view in the measure in which they describe feelings and situations from the perspective of those who experience them personally. Testimonial literature or the Testimonio becomes an ethnographic document that allows us to know not just a period but a people who have suffered from repression and exclusion for centuries.

scholarly journals Think Tanks in Russia and China: History of Creation, Assessment of the Current State and the Prospects of Cooperation

2020 ◽  
pp. 36-46
Author(s):  
E. A. Kuklina
Keyword(s):  
State Level ◽  
Modern Society ◽  
Think Tanks ◽  
The Arctic ◽  
Managerial Decisions ◽  
History Of ◽  
The Media ◽  
Characteristic Features ◽  
Analytical Centers ◽  
Expert Community

The relevance of the research concerning the think tanks creation and development is due to the increased role of the expert community in preparing the analytical base for making managerial decisions at the state level. Currently, think tanks are ranked as the “fifth power”, after the legislative, executive, judicial powers and the media, which enhances their importance and role in modern society. Today, international conferences of think tanks and the network associations development of expert and analytical structures is one of the transnationalization manifestations in the intellectual sphere. The article presents the results of studying the prerequisites for the think tanks emergence in the world and the stages of their evolution, and describes the characteristic features. A grouping of new analytical centers inRussiais presented, the features of the emergence and development of Asian think tanks, which play an important role in enhancing the international scientific and expert dialogue, are revealed. The features and stages of theChinathink tanks formation, as well as their modern structure are presented. One of the promising areas of Russian-Chinese cooperation in the expert analytical sphere has been identified, the hypothesis is the possibility of implementing joint Russian-Chinese expertanalytical cooperation projects in the Arctic zone.

scholarly journals HISTORIA DEL DESARROLLO DE LA DIDÁCTICA DE LA MATEMÁTICA UN ESTUDIO REALIZADO CON LOS MEDIOS TEÓRICOS DE LA EOS (ENFOQUE ONTO-SEMIÓTICO)

PARADIGMA ◽  
2020 ◽  
pp. 130-150
Author(s):  
Bruno D’Amore ◽  
Martha Isabel Fandiño Pinilla
Keyword(s):  
Mathematics Education ◽  
Mathematical Knowledge ◽  
General Framework ◽  
Scientific Discipline ◽  
Point Of View ◽  
Theoretical Frameworks ◽  
Palabras Clave ◽  
Semiotic Approach ◽  
History Of ◽  
Characteristic Features

En este trabajo se presentan y se sintetizan diversas reflexiones sobre las bases teóricas del Enfoque ontosemiótico del conocimiento matemático y de la enseñanza de la matemática, en el marco general de la progresiva consolidación de la Didáctica de la Matemática como disciplina científica. Se comienza presentando algunas características del conocimiento científico en general, los requisitos que se le exigen a la didáctica para su consideración como ciencia y el problema de la proliferación de marcos teóricos. Seguidamente, se describen algunos rasgos característicos desde el punto de vista ontológico y semiótico como una base constitutiva de la Didáctica de la Matemática. Finalmente se hace referencia a otros marcos teóricos y sus conexiones con el enfoque ontosemiótico. Palabras clave: bases de la didáctica de la matemática, bases del EOS, relaciones entre teorías, didáctica de la matemática como ciencia. HISTORY OF THE DEVELOPMENT OF THE MATHEMATICS EDUCATION  A STUDY CONDUCTED BY THEORETICAL MEANS OF EOS (ENFOQUE ONTO-SEMIOTICO)Abstract. In this paper we summary and extend various reflections on the theoretical bases of the onto-semiotic approach to mathematical knowledge and instruction, in the general framework of the progressive consolidation of Didactic of Mathematics as a scientific discipline. We first present some characteristics of scientific knowledge, the requirements for didactics to be considered as a science, and the problem of proliferation of theoretical bases. Then, we describe some characteristic features of the ontological and semiotic point of view, as a constitutive basis for Didactic of Mathematics. Finally, some reference to other theoretical frameworks and their connections with the onto-semiotic approach is made. Keywords: bases of didactic of mathematics, bases of OSA, relations between theories, didactic of mathematics as science.

scholarly journals Urban Bridge Construction in the European Northwest of Russia as Part of the Country’s Modernization in the 19th – Early 20th Centuries

2021 ◽  
pp. 5-12
Author(s):  
Sergey Gulyaev ◽  
Keyword(s):  
Point Of View ◽  
Bridge Construction ◽  
Technical Literature ◽  
History Of ◽  
Northwest Of Russia ◽  
Characteristic Features ◽  
Modernization Process ◽  
State Archives ◽  
The Moment ◽  
Bridge Building

Urban bridge construction in Russia remains a largely unexplored topic. At the moment, the vast majority of studies devoted to the history of bridge building (mostly, specialized technical literature) do not consider this topic as a subject of historical research proper. Regional studies rarely focus on urban bridge building. Research into this topic as part of a large modernization process allows us to identify the characteristic features inherent in bridge building in Russia’s regional centres in the 19th and early 20th centuries. The purpose of this article is to study urban bridge construction in the European Northwest of Russia as part of the country’s modernization. The sources include records of the State Archives of the Arkhangelsk Region and published documents on the history of Vologda. The author applied the comparative historical and historical-systematic method, as well as modernization theory. The article analyses various modernization approaches to the study of Russian history, examines the development of bridge construction in the 19th century and its implementation in a number of cities in the European Northwest, highlighting the specifics of each case as well as general features typical of the country as a whole. In conclusion, the characteristic features of urban bridge building in Russia during the period under study and their connection with the country’s modernization are identified. It should be mentioned that this paper is one of the first attempts to analyse the development of bridge construction in Russia from the point of view of historical science. Its results can be used for research into the history of the modernization process in Russian regions, as well as in the preparation of specialized historical works on the development of bridge construction.

scholarly journals History of shipbuilding in the South of the Ukrainian SSR in 1945–1991: theoretical and methodological principles of the research

2019 ◽  
Vol 48 (2) ◽  
pp. 20-26
Author(s):  
Oleksandr Kondratiuk
Keyword(s):  
Point Of View ◽  
Historical Science ◽  
The South ◽  
Scientific Methods ◽  
The Past ◽  
History Of ◽  
Characteristic Features ◽  
Methodological Principles ◽  
The Right ◽  
Historical Past

Coverage of the past requires, first of all, researcher’s understanding of the essence of the historical knowledge, skills on the principles of epistemology and historical science, using necessary scientific methods, objective reconstruction of the course of events. That is, he must know the ways of research and the ways of learning the past, in other words, he must be knowledgeable about the methodology of the historical science. The modern methodology of history is characterized by diverse, sometimes opposite approaches to the study of the historical past due to, first of all, differences in historians’ worldview and their understanding of a historical reality. All this leads to the formation of a polyvariant, pluralistic, nonlinear methodology. Starting a research, a historian must understand what theoretical principles he will rely on, from which point of view he will consider events and phenomena. At the same time, each researcher has the right to choose his own methodological foundations for comprehension of historical existence, to use logical constructions, principles and methods which, in his opinion, are most optimal for solving a specific scientific problem. Investigating the development of shipbuilding in the South of Ukraine in 1945–1991, the author supports the dialectical understanding of history, believing that dialectics captures (reflects) the most characteristic features of the development. Choosing dialectics and the theory of modernization as the main philosophical approaches, the principles of objectivity, historicism, systematicity, pluralism and modern methodological tools makes it possible to solve the tasks and achieve the goal of a concrete historical research of the development of shipbuilding in the South of Ukraine in 1945–1991.

scholarly journals HISTORIA DEL DESARROLLO DE LA DIDÁCTICA DE LA MATEMÁTICA UN ESTUDIO REALIZADO CON LOS MEDIOS TEÓRICOS DE LA EOS (ENFOQUE ONTO-SEMIÓTICO)

PARADIGMA ◽  
2020 ◽  
pp. 130-150
Author(s):  
Bruno D’Amore ◽  
Martha Isabel Fandiño Pinilla
Keyword(s):  
Mathematics Education ◽  
Mathematical Knowledge ◽  
General Framework ◽  
Scientific Discipline ◽  
Point Of View ◽  
Theoretical Frameworks ◽  
Palabras Clave ◽  
Semiotic Approach ◽  
History Of ◽  
Characteristic Features

En este trabajo se presentan y se sintetizan diversas reflexiones sobre las bases teóricas del Enfoque ontosemiótico del conocimiento matemático y de la enseñanza de la matemática, en el marco general de la progresiva consolidación de la Didáctica de la Matemática como disciplina científica. Se comienza presentando algunas características del conocimiento científico en general, los requisitos que se le exigen a la didáctica para su consideración como ciencia y el problema de la proliferación de marcos teóricos. Seguidamente, se describen algunos rasgos característicos desde el punto de vista ontológico y semiótico como una base constitutiva de la Didáctica de la Matemática. Finalmente se hace referencia a otros marcos teóricos y sus conexiones con el enfoque ontosemiótico. Palabras clave: bases de la didáctica de la matemática, bases del EOS, relaciones entre teorías, didáctica de la matemática como ciencia. HISTORY OF THE DEVELOPMENT OF THE MATHEMATICS EDUCATION  A STUDY CONDUCTED BY THEORETICAL MEANS OF EOS (ENFOQUE ONTO-SEMIOTICO)Abstract. In this paper we summary and extend various reflections on the theoretical bases of the onto-semiotic approach to mathematical knowledge and instruction, in the general framework of the progressive consolidation of Didactic of Mathematics as a scientific discipline. We first present some characteristics of scientific knowledge, the requirements for didactics to be considered as a science, and the problem of proliferation of theoretical bases. Then, we describe some characteristic features of the ontological and semiotic point of view, as a constitutive basis for Didactic of Mathematics. Finally, some reference to other theoretical frameworks and their connections with the onto-semiotic approach is made. Keywords: bases of didactic of mathematics, bases of OSA, relations between theories, didactic of mathematics as science.

On The Possibility of an Autonomous History of Modern Southeast Asia

1961 ◽  
Vol 2 (2) ◽  
pp. 73-105 ◽  
Author(s):  
John R. W. Small
Keyword(s):  
Southeast Asia ◽  
Contemporary History ◽  
The Past ◽  
History Of

It is generally accepted that history is an element of culture and the historian a member of society, thus, in Croce's aphorism, that the only true history is contemporary history. It follows from this that when there occur great changes in the contemporary scene, there must also be great changes in historiography, that the vision not merely of the present but also of the past must change.

Nikolay Sieber in the history of prerevolutionary Russian economic thought

2018 ◽  
pp. 95-110
Author(s):  
L. D. Shirokorad
Keyword(s):  
Economic Theory ◽  
Political Economy ◽  
Organic Synthesis ◽  
Marginal Utility ◽  
Economic Thought ◽  
History Of ◽  
Three Stages

This article shows how representatives of various theoretical currents in economics at different times in history interpreted the efforts of Nikolay Sieber in defending and developing Marxian economic theory and assessed his legacy and role in forming the Marxist school in Russian political economy. The article defines three stages in this process: publication of Sieber’s work dedicated to the analysis of the first volume of Marx’s Das Kapital and criticism of it by Russian opponents of Marxian economic theory; assessment of Sieber’s work by the narodniks, “Legal Marxists”, Georgiy Plekhanov, and Vladimir Lenin; the decline in interest in Sieber in light of the growing tendency towards an “organic synthesis” of the theory of marginal utility and the Marxist social viewpoint.

Essays of a “comparatively progressive” economist (On the 150th birth anniversary of Vladimir Geleznoff)

2019 ◽  
pp. 135-145
Author(s):  
Viktor A. Popov
Keyword(s):  
Economic Theory ◽  
Political Economy ◽  
Economic Thought ◽  
History Of Economic Thought ◽  
The Political ◽  
Russian History ◽  
Working Ability ◽  
Intellectual Inquiry ◽  
History Of

Deep comprehension of the advanced economic theory, the talent of lecturer enforced by the outstanding working ability forwarded Vladimir Geleznoff scarcely at the end of his thirties to prepare the publication of “The essays of the political economy” (1898). The subsequent publishing success (8 editions in Russia, the 1918­-year edition in Germany) sufficiently demonstrates that Geleznoff well succeded in meeting the intellectual inquiry of the cross­road epoch of the Russian history and by that taking the worthful place in the history of economic thought in Russia. Being an acknowledged historian of science V. Geleznoff was the first and up to now one of the few to demonstrate the worldwide community of economists the theoretically saturated view of Russian economic thought in its most fruitful period (end of XIX — first quarter of XX century).

Whatever Happened to the Cambridge Capital Theory Controversies? (With comments by L. Pasinetti, F. Fisher, J. Felipe and J. McCombie, R. Greenfield and reply by the authors)

2009 ◽  
pp. 4-27
Author(s):  
A. Cohen ◽  
G. Harcourt
Keyword(s):  
Economic Theory ◽  
Economic Thought ◽  
Point Of View ◽  
Chronological Order ◽  
Capital Theory

The article written by the well-known theorists and historians of economic thought contains a detailed overview of the Cambridge capital controversy, which had raged from the mid-1950-s through the mid-1970-s. The authors track the origins of the controversy and cover arguments of both sides in chronological order. From their point of view, the discussion hasnt been resolved, and its main underlying aspects were ideological beliefs and fundamental methodological controversies on the nature of equilibrium and on the role of time in economic theory. The article is published with comments written by other leading theoreticians.

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