Accounting theories and their impact on the formation and development of social expenditure accounting

2020 ◽  
pp. 251-258
Author(s):  
Vera Savchenko ◽  
◽  
Oleksandr Gai ◽  
Oksana Yurchenko ◽  
◽  
...  
Keyword(s):  
Social Development ◽  
Point Of View ◽  
Social Costs ◽  
Social Expenditure ◽  
Economic Theories ◽  
The Subject ◽  
Accounting Theory ◽  
Relationship Of ◽  
The Relationship

The article considers the essence of accounting theories, approaches to their separation, the relationship of accounting and economic theories, and the direction of development of accounting theories in accordance with the needs of economic and social development. The approaches to the classification of accounting theories are generalized, as well as the approaches to the interpretation of «accounting theory», the peculiarities of the interpretation of the subject of accounting from the point of view of different accounting theories are revealed and the objectivity of expansion of accounting objects is substantiated. In the context of the formation and development of accounting theories, the category of «social costs» is considered as an accounting object.

scholarly journals Property as an economic category

2020 ◽  
pp. 28-32
Author(s):  
Yaroslav HROMOVYI
Keyword(s):  
Social Relations ◽  
Modern Society ◽  
General Concept ◽  
Point Of View ◽  
Economic Point ◽  
The Social ◽  
Economic Process ◽  
The Subject ◽  
Relationship Of ◽  
The Relationship

Introduction. Property is a multifaceted phenomenon, so that, even within one science, there is no general concept that would reflect its meaning. At the same time, we are of the opinion that the most important aspects of property for modern society are economic and legal, despite the fact that property, first of all, was considered as a philosophical category. In scientific sources, the commonality of features that characterize the property on the legal side (possession, use and disposal), is called the legal (legal) category, and economic (the desire to own goods (both tangible and intangible), the relationship between owners, owner and direct producer of goods (subject-subject relations)) - economic category. The purpose of the paper is to consider the essence of property as an economic category. Results. Analyzing the category of «property» from an economic point of view, we can identify its basic basis: the relationship of different owners with each other, as well as owners and direct producers of goods. In the «owner – owner» relationship, we observe the economic process of exchange of goods. At the same time, the owner-non-owner relationship is non-economic, so it is not the subject of economists' research. The relationship between different owners, as well as owners and direct producers of goods is the material basis of our society. Conclusion. Property as an economic category is characterized by: first, the result of the manifestation of the subject of his will - the desire to own the goods of the world; secondly, goods both material and non-material; third, the social relations and interrelationships of the owners among themselves, as well as the owners and direct producers of goods.

scholarly journals INFORMATION AS THE BASIS FOR THE DIFFERENTIATION OF THE SUBJECT AND OBJECTS OF FORENSIC EXAMINATIONS

2017 ◽  
Vol 17 ◽  
pp. 139-146
Author(s):  
M. G. Shcherbakovskiy
Keyword(s):  
Direct Object ◽  
Legal Information ◽  
Procedural Law ◽  
Forensic Examination ◽  
The Subject ◽  
Definition Of ◽  
Relationship Of ◽  
The Relationship ◽  
Expert Study

The subject offorensic examination as a practical activity is one of the most important categories offorensic examinations theory. The subject offorensic examination is used to classify forensic examinations. The definition of the subject offorensic examinations through the prism of information theory categories is the most productive. Information is a part of the data about the investigated object which is used to solve a particular task. Legal information is used during investigation of crimes. The author proposes a classification of legal information. Information is divided into criminally relevant and neutral, depending on the relationship of the data to the event of the crime. Information is procedural or nonprocedural, depending on the method of receipt in accordance with the procedural law. Information is evidentiary if it presents the content of evidence by itself. Information is orienting when it’s used for organizational or tactical purposes. Information is criminalistic, expert or operative-search, depending on the methods and subjects of its receipt. Information, received by the expert during the investigation, is criminally relevant or neutral, procedural, expert, evidentiary or orienting. The data that are received by an expert, become useful information if they help to resolve issues put to a forensic expert. A special object of forensic examination (information field) is the totality of homogeneous properties of the subsumer. The direct object of an expert research is a part of a special object that is subjected to research during a specific expert study. The subject of forensic examination kind is evidentiary and orienting information that can be obtained at the contemporary stage of forensic examination development by researching a special object that is a part of the object properties offorensic examination kind. The subject ofparticular forensic examination is evidentiary or orienting information, which must be obtained by an investigation of a direct object that is the part of the properties of the particular material carrier submitted for examination.

Zur Rolle der Logik in der Linguistik: Formale Modellbildung und funktionale Sprachtheorie

2004 ◽  
Vol 32 (1) ◽  
Author(s):  
Marco Winkler
Keyword(s):  
Model Building ◽  
Formal Model ◽  
Point Of View ◽  
Linguistic Theory ◽  
Traditional Theory ◽  
Formal Approach ◽  
The Subject ◽  
Relationship Of ◽  
The Relationship ◽  
And Linguistics

AbstractThis paper discusses the relationship of logic and linguistics and pleads for logic-based formal model building in linguistic theory. At first, I describe the assignments and the purpose of logic in arts in general and the interrelation between logic and linguistics. Taking into account philosophical conditions and the subject of both, language, I argue for a functional-linguistic point of view. A detailed investigation is devoted to the concept of predicates. Based on logical theory, namely the non-traditional theory of predication and the term-theory developed by A. A. Sinowjew and H. Wessel, a formal approach to modelling linguistic comprehensions of predicates is devised. On this base I carry out a logical reconstruction of some concepts of linguistic theory, like the quantitative and qualitative features of arguments and their thematic roles, and explain their relations to logical predicate-argument-structures. In a further step predicate forming operations are used to describe and to reconstruct diatheses, argument deletion and the influence of mass terms on predication. By this, I want to introduce formal tools for the explanation of such natural-language phenomena and line out how the formal results allow to solve several puzzles.

scholarly journals Homonyms, synonyms and paronyms in the logic and grammar of Late Antiquity

2021 ◽  
Vol 16 (1) ◽  
pp. 191-217
Author(s):  
Dmitrii Chernoglazov ◽  
Keyword(s):  
Late Antiquity ◽  
Point Of View ◽  
Byzantine Period ◽  
The Subject ◽  
The Relationship ◽  
Early Byzantine

The subject of this article is the interpretation of the concepts “homonym”, “synonym” and “paronym” in the logic and grammatical theory of the Late Ancient / early Byzantine period (3rd–6th c.). Within the framework of the logical tradition, the theory of homonymy, synonymy and paronymy is developed, first of all, in the commentaries to Aristotle’s “Categories” written by Porphyry, Ammonius, Simplicius, etc., within the framework of grammatical theory – in the “Art of Grammar” by Dionysius of Thrace and its Byzantine scholia to it. Analysis of these texts shows that both disciplines paid great attention to these concepts: they were embedded in a broader terminological context; their definitions were refined and detailed; various methods of classification of homonyms and paronyms were developed. Many issues have been the subject of controversy and disagreement, for example, the problem of the relationship between metaphor, analogy and homonymy, or the methods of classification of homonyms. Significant disagreements persisted between the two disciplines: from the point of view of grammar and logic, all three concepts were interpreted differently, but the interpretation of synonymy differed most clearly. Contemporaries were aware of these contradictions between logic and grammar, noted and analyzed them.

scholarly journals The relationship of the temperament of the subject of crime with the characteristics of offences

2015 ◽  
Vol 5 (4) ◽  
pp. 26-39 ◽  
Author(s):  
I. Shably ◽  
S. Diyakov
Keyword(s):  
Point Of View ◽  
Psychological Characteristics ◽  
Ethical Standards ◽  
Affective Behavior ◽  
The Subject ◽  
The Individual ◽  
Clear Idea ◽  
Relationship Of ◽  
The Relationship

The features of communication psychological characteristics of temperament types of crimes. The analysis of scientific views on the role of temperament in the predisposition of the individual to the crime. With the help of empirical study confirmed the hypothesis that the subjects who had committed certain type of crime have specific personal psychological characteristics that reveal the determinants of their offences. The personality questionnaires EPI and MMPI used methods of analysis of personal files of prisoners; observation of their behaviour and discussions with them; drawing up of psychological portraits. Also developed and used an original questionnaire. The results showed that among criminals-murderers is dominated by people with a tendency to choleric expression of properties of temperament, expressed the need for self-affirmation, affective behavior, impulsivity, and disregard for social demands. The perpetrators of the theft inherent in the assertion of his personality not only in the eyes of the environment, but above all in its own. The perpetrators of rape there is usually no clear idea of traditionally male and female traits in behaviour, the relationship between a man and a woman are limited to sexual function. Criminals convicted of fraud and hooliganism, unable to establish contact with others not able to take the point of view of another, there is a disregard for moral and ethical standards.

scholarly journals Bias in the Critique of Arab Architecture

2021 ◽  
Vol 16 (5) ◽  
pp. 573-581
Author(s):  
Hasanain A. Karbol ◽  
Sarah M. Al-Saadi ◽  
Basim H. Almajidi
Keyword(s):  
Research Problem ◽  
Theoretical Framework ◽  
Point Of View ◽  
Local Identity ◽  
Arab Region ◽  
Research Hypothesis ◽  
The Subject ◽  
Relationship Of ◽  
Contemporary Architecture ◽  
The Relationship

The research derives its significance from the importance of the subject of architectural criticism, and what it reflects on the reality of contemporary architecture and local identity in the Arab region in light of the changing political and economic ideas. From this point of view, the research problem can be summarized as: The extent of the comprehensiveness of previous studies of the relationship of bias to architectural criticism and determining its characteristics and types as a mechanism of criticism in contemporary Arab architecture. To address the research problem, the goal of the research was determined by building a theoretical framework to understand how to release critical judgments within the concept of bias, and to access the mechanisms that measure criticism in contemporary Arab architecture based on the research hypothesis that states: The intellectual features in architectural criticism are determined through a set of characteristics and concepts associated with the concept of bias.

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.

THE GENDER IMPLEMENTATION OF THE “POWER” FRAME IN SHAKESPEARE’S TRAGEDY “MACBETH”

2020 ◽  
Vol 6 (2) ◽  
pp. 19-36
Author(s):  
Ekaterina A. LOBANOVA
Keyword(s):  
Main Idea ◽  
Point Of View ◽  
Integrative Approach ◽  
Discursive Analysis ◽  
Historical Text ◽  
Gender Characteristics ◽  
And Gender ◽  
Linguistic Methods ◽  
Relationship Of ◽  
The Relationship

This article studies the cognitive features of the “power” frame and its gender implementation in the historical tragedy by W. Shakespeare “Macbeth”. Here, the author examines the concepts of “frame” and “gender” in linguistics, studying different approaches to their definition. The relevance of this work is determined by the close attention of the contemporary linguistics to these concepts, as well as their place in the contemporary academic paradigm. The academic affirmation of the “frame” and “gender” concepts designates a new step in understanding the ways and peculiarities of the language interaction, consciousness, and culture, and, consequently, it shows new aspects of the relationship of linguistics with other sciences. Nevertheless, the problems of both frame and gender are not yet fully understood. This study allows describing in detail the essence of the frame “power” and showing its meaning, use, and ways of its gender implementation in fiction, which explains the novelty of this article. The study’s methodology is based on the cognitive-discursive analysis of the text, as well as on an integrative approach to the discourse study, which combines methods of both cognitive and gender linguistics, as well as the discourse analysis. Common research methods were used along with private linguistic methods. The application of cognitive-discursive analysis has significantly increased the depth of understanding of the “power” frame that dominates Shakespeare’s historical tragedy. This historical text presents the central theme of political tragedy: the overthrow of the rightful ruler and the usurpation of power. The motive for the seizure of power forms a thematic core and is presented from the usurpers’ point of view. In this article, the author observes the gender shift and duality of the female and male beginnings: Shakespeare puts the female protagonist, hungry for power, among men, thus the images of Lady Macbeth and her husband come into conflict with the gender characteristics attributed to them. The play clearly traces the main idea of Machiavellianism: the goal justifies the means. The results conclude that the “power” frame is the leading one in Lady Macbeth’s monologue, thus setting one of the main themes of this tragedy.

Teaching oral requests

Pragmatics ◽  
2013 ◽  
Vol 23 (3) ◽  
pp. 499-517 ◽  
Author(s):  
Eleni Petraki ◽  
Sarah Bayes
Keyword(s):  
Conversation Analysis ◽  
English Language ◽  
Language Teaching ◽  
English Language Teaching ◽  
Cultural Appropriateness ◽  
Language Classroom ◽  
The Subject ◽  
Relationship Of ◽  
The Relationship ◽  
Everyday Communication

Research in English language teaching has highlighted the importance of teaching communication skills in the language classroom. Against the backdrop of extensive research in everyday communication, the goal of this research was to explore whether current discourse analytic research is reflected in the lessons and communication examples of five English language teaching textbooks, by using spoken requests as the subject of investigation. The textbooks were evaluated on five criteria deriving from research on politeness, speech act theory and conversation analysis. These included whether and the extent to which the textbooks discussed the cultural appropriateness of requests, discussed the relationship of requests and other contextual factors, explained pre-sequences and re-requests and provided adequate practice activities. This study found that none of the coursebooks covered all of the criteria and that some coursebooks actually had very inadequate lessons. The results of the textbook analysis demonstrate that teachers using these five coursebooks and designers of future coursebooks must improve their lessons on requests by using pragmatics research and authentic examples as a guide.

Loffler's Endomyocardial Fibrosis, Eosinophilia, and Acute Lymphoblastic Leukemia

PEDIATRICS ◽  
1977 ◽  
Vol 59 (6) ◽  
pp. 950-951
Author(s):  
Fabio Pereira ◽  
Hernan Moreno ◽  
William Crist ◽  
Rufino Ermocilla
Keyword(s):  
Acute Lymphoblastic Leukemia ◽  
Lymphoblastic Leukemia ◽  
Normal Karyotype ◽  
Endomyocardial Fibrosis ◽  
Constant Feature ◽  
Cytogenetic Evidence ◽  
The Subject ◽  
Relationship Of ◽  
The Relationship ◽  
Peripheral Blood Eosinophilia

Eosinophilia is a constant feature of Loffler's endomyocardial fibrosis.1,2 Three cases of this syndrome have been described in which acute lymphoblastic leukemia was concurrently present.3,4 Cytogenetic evidence in one of these cases suggested that the eosinophilia was "reactive" because the eosinophils had a normal karyotype while the lymphoblasts showed chromosomal aneuploidy.4 The subject of eosinophilia and eosinophilic syndromes has been extensively reviewed by others.5-8 The purpose of this report is to describe a boy with long-standing eosinophilia who presented with intractable heart failure, striking peripheral blood eosinophilia, and 38% lymphoblasts in the bone marrow. Current thoughts concerning the relationship of endomyocardial fibrosis, acute lymphoblastic leukemia, and eosinophilia are summarized.

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