scholarly journals “You are the Murderer!” The Semantic Function of Precedent Phenomena in the Interpretation of a Political Communicative Event in Modern Network Anecdotes

2021 ◽  
pp. 163-173
Author(s):  
Anna L. Kalashnikova
Keyword(s):  
Political Event ◽  
Political Dialogue ◽  
Scientific Methods ◽  
Semantic Function ◽  
The Public ◽  
Discursive Analysis ◽  
Political Events ◽  
Public Consciousness ◽  
General Scientific ◽  
The Government

The article considers the semantic function of precedent phenomena in the interpretation of a political communicative event in the texts of modern network anecdotes. The material of the study was anecdotes, which actualize the verbal formula “Whoever calls names is called that himself” used by V.V. Putin in response to a statement by Joe Biden during an interview on ABC on March 17, 2021. In the process of analyzing the material, contextual and discursive analysis techniques were used, as well as elements of Intent-analysis and general scientific methods of generalization and comparison. Since ordinary humorous communication reflects the real ideas of Russian citizens about political events in the country, an analysis of the texts of jokes will reveal stable ideas about the government and the international political situation that have developed in the public consciousness. The study reveals that in the texts of anecdotes that appeared as a reaction to the political dialogue of J. Biden and V. Putin, the most frequent are precedent phenomena dating back to children’s folklore. The analyzed cycle of anecdotes is dominated by the topic of children’s yard quarrel, with which relations between the presidents of Russia and America are associatively correlated. Fiction, history and jurisprudence became other areas-sources of precedent phenomena in anecdotes about J. Biden and V. Putin. Due to the use of precedent phenomena dating back to various sources and causing numerous associations, there is a semantic variability in the interpretation of the same political event in ordinary humorous communication.

scholarly journals The nature of fee charged for provision of public services

2018 ◽  
Vol 2 (4) ◽  
pp. 68-85
Author(s):  
M. Khoroshaylova
Keyword(s):  
State Power ◽  
Legal Regulation ◽  
Future Research ◽  
Constitutional Court ◽  
Public Authorities ◽  
Scientific Methods ◽  
The Public ◽  
Legal Method ◽  
General Scientific ◽  
The Government

The subject. This paper is devoted to the study of the legal nature of fees charged by the public authorities for the provision of public services.The main aim of the paper is to substantiate the answer on the question is this fee a price or a fiscal charge?The methodology of the study includes general scientific methods (analysis, synthesis, description) as well as particular academic methods (formal-legal method, interpretation of legal acts). The decisions of Russian Constitutional Court are also analyzed.The main results and scope of their application. The article focuses on analysis of the features and functions of the government, ratio of functions of the government and functions of the public authorities, their powers. State power is exercised by bodies of state power or specially authorized entities on behalf of the state and in the public interest. It excludes the exchange nature of the relations when these bodies and entities implement state power. The nature of the establishment and collection of the fee excludes the equivalence between the size of fee and the size of collection costs of the authorized entity. Therefore, there is no equivalence in the relations on payment of the fee, and therefore the fee has no compensatory character. In turn, the nature of the actions performed by the authorized entity on behalf of and in the interests of the public legal entity, excludes their absolute determi-nation by actions of the payer of the fee. The results of research may become a crucial point for future research of legal regulation of fees.Conclusions. If a public authority carries out activities related to implementation of governmental and authoritative powers, the fee is based on public law. If an activity can not be associated with implementation of governmental and authoritative powers, the fee can be subject to civil law regulation.

Russian Accounting Standard (PBU) 18/02: Principles on the balance method use

2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev
Keyword(s):  
Balance Method ◽  
Deferred Taxes ◽  
Accounting Standard ◽  
Scientific Methods ◽  
The Public ◽  
General Scientific ◽  
The Impact ◽  
Original Approach ◽  
Descriptive Method ◽  
Tax Accounting

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.

Power Distance, Political Uncertainty, and Stock Price Crash Risk: International Evidence

2021 ◽  
Author(s):  
Qiaoling Su ◽  
Xunchang Zhang ◽  
Jianming Ye
Keyword(s):  
Stock Price ◽  
Power Distance ◽  
Cultural Dimensions ◽  
Crash Risk ◽  
Corporate Disclosure ◽  
National Elections ◽  
Political Event ◽  
Listed Firms ◽  
Political Events ◽  
The Government

This study tests the effect of unbalanced power distance (PD) (i.e., Hofstede’s cultural dimensions PD index) and individual stock price crash risk. We examine the stock price behavior of listed firms in 37 countries from 2004 to 2016 and use multivariate analyses to document that societal PD is important in explaining firms’ propensity to release accounting information. This propensity suggests a psychological tendency regarding timing management, particularly for bad news. As countries with large PD prefer to keep things under control, the result is fewer unexpected stock price crashes during the long windows between election events. However, because large-PD countries focus their markets on maintaining temporary peace before and during periods of political events (i.e., national elections), crash risk increases after the political event window. Consistent with these predictions, we find that in large-PD countries, companies generally have less incentive to hide negative information and thus generate stock price crashes. This situation is substantially changed during the postpolitical windows, when firms and ways of spreading information are more controlled by the government. Our findings suggest that formal mechanisms alone are insufficient to explain the behaviors of corporate disclosure that are entangled with informal instruments.

scholarly journals ЛИНГВОПРАГМАТИЧЕСКИЙ АСПЕКТ РОЖДЕСТВЕНСКИХ ОБРАЩЕНИЙ ФИЛИППА VI

2020 ◽  
Author(s):  
Irina Selivanova
Keyword(s):  
Institutional Discourse ◽  
Peaceful Coexistence ◽  
Spanish Society ◽  
Scientific Methods ◽  
Discursive Analysis ◽  
Communicative Strategies ◽  
Head Of State ◽  
General Scientific ◽  
Universal Values ◽  
Scientific Value

Введение. Изучены стратегии и тактики речевой манипуляции в рождественских обращениях испанского монарха Филиппа VI с 2014 по 2019 гг. Материал и методы. Исследование проведено на материале шести рождественских посланий Филиппа VI, опубликованных на официальном сайте Королевского дома Испании. В работе применяются как общенаучные методы (описание, наблюдение, обобщение и систематизация), так и методы лингвистического анализа (лингвоидеологическая интерпретация, контент-анализ, дискурсивный анализ). Результаты и обсуждение. Рождественская речь анализируется в контексте политической риторики как нацеленный на публичное воздействие акт представительской коммуникации. Описываются конститутивные характеристики и коммуникативные детерминативы рождественских посланий Филиппа VI с 2014 по 2019 г. с учетом современного политического контекста Испании. Особое внимание уделяется используемым стратегиям и тактикам речевой манипуляции, обеспечивающим акт торжественного красноречия, а также центральным образам прошлого и настоящего, адресанта и адресата (общества), определяющим концептуальное пространство рождественского обращения. Научная новизна работы заключается не только в анализе коммуникативного и образного потенциала посланий монарха, но и в описании характерных признаков данного вида публичного выступления. Заключение. Рождественское обращение монарха представляет собой типичный пример направленного на воспитание определенных качеств торжественного красноречия. При этом глава государства выступает значимой общественной фигурой, обладающей правом не только толковать факты и события действительности (с целью сохранения единства нации и стабильности государства), но и обсуждать нравственные проблемы, основываясь на общечеловеческих ценностях как духовных скрепах социума. Рождественские послания Филиппа VI полностью соответствуют требованиям торжественного публичного выступления как особого коммуникативного события и характеризуются традиционным набором образов (адресата и адресанта), транслируемых ценностей (демократических и общечеловеческих) и стратегий речевого воздействия (стратегия самопрезентации, информационно-интерпретационная стратегия, аргументативная стратегия, агитационная стратегия, стратегия формирования эмоционального настроя адресата), подчеркивающих роль монарха как единственного хранителя и гаранта коллективной идентичности, процветания и стабильности государства.Introduction. The article deals with the communicative strategies and tactics of linguistic manipulation used in the six Christmas messages issued by the Spanish King Felipe VI from 2014 to 2019. Material and methods. The analysis of Felipe VI’s Christmas messages, published on the official website of the Royal House, was based on general scientific methods (description, observation, generalization, and systematization) as well as linguistic analysis methods (linguistic interpretation, content analysis, discursive analysis). Results and discussion. This article describes some features of Felipe VI’s Christmas messages (from 2014 to 2019), taking into account the current political situation of Spain. These texts are considered a ritual genre of institutional discourse and are analyzed in the context of political rhetoric. The paper is aimed to highlight how the messages are used with an ideological purpose to strengthen the image of the monarchy and to convince people of the necessity for peaceful coexistence, respect for the law, and national pride. The article also focuses on the images of the past, the present, the addressee (Spanish society) and the country. The scientific value of this paper is in describing the most popular communicative strategies and tactics of linguistic manipulation used by the Spanish King. Conclusion. The monarch’s Christmas messages can be considered a typical example of ceremonial eloquence in which the Head of State acts as a significant public figure, not only interpreting facts and events in order to preserve the unity of the nation and stability of the country, but also discussing moral issues based on universal values. It was revealed that Felipe VI tends to use a set of communicative strategies and tactics in order to underline the importance of peaceful coexistence in Spain and to emphasize his role as the only guarantor of stability, unity, prosperity and social justice.

Down the Tube: Religion on Australian Commercial Television

2006 ◽  
Vol 121 (1) ◽  
pp. 136-148
Author(s):  
Peter Horsfield
Keyword(s):  
Community Service ◽  
Influential Factors ◽  
National Character ◽  
Commercial Television ◽  
Dual Nature ◽  
Australian Society ◽  
The Public ◽  
Public Consciousness ◽  
The Government ◽  
The Public Sphere

Since 9/11, the question of the place of religion in the public sphere has re-entered public consciousness in Australia, most recently in links drawn between religion and terrorism, debates about free speech and religious vilification, and discussions about religion and the national character. This paper sets a background to these contemporary issues by examining some of the influential factors and personalities in the changing legislation about the mandatory broadcast of religion on Australian commercial television, from its earliest influences through some of the key contests in its subsequent developments. A range of ambiguities and ambivalences is identified, arising primarily from the dual nature of broadcast licences as commercial enterprises and community service, and the contested place of religion in Australian society. These include questions about the constitutionality of the government mandating the broadcast of religion; contests over what is and isn't religion and who has authority to determine this distinction; conflicts arising from the competing interests of stations, churches and the government in the implementation of the legislation; difficulties in defining the purpose of mandatory broadcast of religious content as the place of religion in Australian society has changed; and resistance on the part of government agencies to acting to resolve those ambiguities in such a contested and contentious domain.

FEATURES OF ACCOUNTING FOR PARTICULARLY VALUABLE PROPERTY IN THE PUBLIC ADMINISTRATION SECTOR

2020 ◽  
Vol 10 (5) ◽  
pp. 804-810
Author(s):  
M.K. Legenkova ◽  
Keyword(s):  
Public Administration ◽  
Asset Management ◽  
Standard Operating Procedure ◽  
Accounting System ◽  
Scientific Methods ◽  
The Public ◽  
Government Sector ◽  
Public Sector Reforms ◽  
General Government ◽  
General Scientific

The relevance of this article is due to the fact that, despite some efforts made to ensure high-quality asset management of the general government sector in Russia, the accounting of especially valuable assets was not properly considered as an integral part of public sector reforms. General scientific methods of cognition were used as research methods: the system approach, the dialectical method of cognition, induction and deduction, and theoretical comparison. The results of the study of the peculiarities of property accounting in the public administration sector presented in the article will make it possible to ensure effective management of state property by identifying the limitations of these processes, including the absence in the list of criteria for classifying property as especially valuable movable property, restrictions on financial sources of acquisition, which often leads to incorrect the allocation of this or that property in the category of especially valuable. The paper proposes the author’s classification of the principles of accounting for objects of especially valuable movable and other property, which must be divided into principles-conditions, principles-recommendations, principles-restrictions. This classification is necessary to simplify the work of accounting and create an accounting system at enterprises of the general government sector to solve a number of important economic problems. It has been substantiated that it is necessary to strictly implement all measures for working with financial and non-financial assets in accordance with the regulatory and legislative acts, for which the article presents the systematization of these measures and compiled a standard operating procedure.

Financial control over the performance of State-financed institutions: The institutional approach

2021 ◽  
Vol 22 (5) ◽  
pp. 592-604
Author(s):  
Galina Yu. STUKALOVA
Keyword(s):  
Systems Approach ◽  
Financial Control ◽  
Financial Flows ◽  
Scientific Methods ◽  
Budgetary Control ◽  
General Scientific ◽  
Governmental Functions ◽  
The Government ◽  
And Control

Subject. The article discusses the role of the controlling function of governance as part of the evaluation of State-financed institutions' performance. Objectives. The study substantiates institutional aspects of the concept Control with reference to State-financed institutions and the specifics of their finance. I also carry out the theoretical examination of the need in controlling their performance. Methods. The study involves general scientific methods. Drawing on the systems approach and logical generalization, I sorted prevailing views on the analyzable categories. The abstraction was applied to summarize the main conclusions. Results. Scholars still interpret financial control differently. Furthermore, regulatory documents, which are adopted by both the legislature and the government, are not consistent with the existing views on financial control. Some interim types of financial control may possibly be something else, which shall be further studied. In my opinion, any activities associated with financial flows shall be qualified as financial. Therefore, the respective control is financial. governmental budgetary control is subdivided into control over budgetary and extrabudgetary finance due the specifics of budgetary institutions' finance. As the performance of State-financed institutions is evaluated in terms of the efficiency of budgetary spending on governmental functions, control should pursue the evaluation of State-financed institutions' performance by source of finance. Conclusions and Relevance. Governmental financial control includes several interim types, including budgetary and extrabudgetary activities. The performance of State-financed institutions shall be monitored by the two aspects so as to evaluate whether budgetary funds are efficiently spent on governmental functions. The findings are designated for unfolding theoretical views on the control over State-financed institutions' performance as a crucial tool for administration. The findings can be used for scientific and practical purposes in accounting and control.

Derivatives: Classification and Regulatory Issues

2021 ◽  
Vol 27 (8) ◽  
pp. 1813-1827
Author(s):  
Lyudmila A. GUZIKOVA ◽  
Natal’ya A. KIM
Keyword(s):  
Best Practices ◽  
Financial Instruments ◽  
Scientific Methods ◽  
Regulatory Issues ◽  
Market Participants ◽  
Current State ◽  
Economic Transformations ◽  
General Scientific ◽  
The Government ◽  
Goals And Objectives

Subject. We investigate problems of development and regulation of derivative financial instruments (DFI) in Russia. Objectives. The purpose is to consider trends in the regulation of derivatives. Methods. The study draws on general scientific methods. Results. Based on the analysis of best practices, we confirm the need to regulate derivative financial instruments and identify major requirements for the regulation. The paper describes the history and current state of DFI regulation in Russia, analyzes the opinions of researchers and experts regarding the government intervention in the DFI market functioning. Approaches to regulation are linked to the goals and objectives of market participants and macroeconomic functions of the market. The paper also shows mechanisms by which derivatives affect the level of systemic risk in the economy and proves the importance of organizational and economic transformations in the field of DFI. Conclusions. The paper states priority tasks and practical steps in the regulation of DFI in Russia.

scholarly journals The images of politicians in the language consciousness performed in the English and German newspaper and journalistic discourses

2019 ◽  
Vol 72 ◽  
pp. 03022
Author(s):  
Denis Lapenkov ◽  
Olga Oleinik ◽  
Olga Utkina
Keyword(s):  
Emotional Impact ◽  
Daily Mail ◽  
The Public ◽  
Political Events ◽  
Public Consciousness ◽  
Deep Meaning ◽  
The Media ◽  
German Newspaper ◽  
The Guardian ◽  
Modern Era

In the modern era of mass politicization of the public consciousness of the media, in addition to forming an opinion on political events, it also performs the function of manipulating the public consciousness. Of particular interest in this influence are the images of leading politicians. Images of politicians in the media influence the formation of opinions about the political situation in the country and in the world as a whole. In order to analyze the images of politicians in the media and to identify the deep meaning in the presentation of images of politicians, the authors of the article turn to text materials of electronic versions of social and political newspapers and magazines (The Guardian, Daily Mail, Telegraph, Focus, Zeit, Spiegel), using the conceptual method analysis and contextual analysis method. The presentation of images of politicians reveals value meanings of sympathy and antipathy. The authors of the article attempt to identify moments in the representation of the images of politicians, where they generate additional meaning that has an emotional impact on public opinion.

scholarly journals On the Application of Information Audit for the State Public Audit

2021 ◽  
Vol 11 (3) ◽  
pp. 36-46
Author(s):  
Ye. A. Chegrinets
Keyword(s):  
Public Management ◽  
Legal Status ◽  
Financial Control ◽  
Scientific Methods ◽  
The Public ◽  
Public Resources ◽  
General Scientific ◽  
Analytical Research ◽  
Basic Approaches ◽  
Definition Of

The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management theory and to make propositions on its basis on the creation of methodology of information audit as a form of public audit. It is based on general scientific methods, including comparative analyzes. The article substantiates the necessity for public audit institutions to conduct information audit due to the key value of information and information resources for the legality and efficiency of the public resources' management. The authors analyze basic approaches to the definition of the traditional information audit and its instruments. Based on this the authors made a conclusion that such general approach could be used for the purposes of public audit with necessary amendments due to specific aims of this type of public financial control, legal status of public audit institutions and position of auditees in the public management system. The study defines basic stages of the information audit conducted by public audit institutions and unique characteristics of its aims due to their interrelations with the tasks of audits and analytical research performed by such bodies. The paper also proposes basic instruments for the data collection as well as a general approach to interaction between auditors conducting information audit, auditees and other stakeholders.The practical results of the research are relevant for the introduction of information audit instruments into the practice of public audit institutions and for the development of applicable methodological documents.

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