scholarly journals COMPLIANCE NA CONTABILIDADE

2021 ◽  
Vol 9 (207) ◽  
pp. 1-25
Author(s):  
Bárbara Nunes Nascimento

This paper has as its theme compliance in accounting. For the development of the content, a methodology was adopted that aligned with what was proposed to achieve the objectives of this study. In this sense, the construction of the material aims to achieve results that confirm as hypotheses raised by an event or fact, whether this is present in daily life or not. Thus, the general objective of this research seeks to present an application of compliance in accounting. The specific objectives seek to define and conceptualize what is compliance, as well as highlight and present what is accounting and what is its role, and finally, highlight the relationship of the role of compliance in accounting. Finally, the present work leaves the topic open, proposing that in the future a new research is carried out, with an emphasis on contextualizing the themes here. Together with this new research, the objective is to conduct a case study, for which a study is proposed evaluating the application of compliance in the accounting of a company.

2021 ◽  
Vol 30 (3) ◽  
pp. 244-260
Author(s):  
Helena Knyazeva ◽  

An extended approach to the comprehension of virtual reality is developed in the article. Virtual reality is understood not only as a logically possible or cybernetically constructed reality but also as continuous turbulence of potencies of the complex natural and social world we live in, the wandering of complex systems and organizations over a field of possibilities, such a realization of forms and structures in which many formations remain in latent, potential forms, and are in the permanent process of making and multiplying a spectrum of possibilities, lead to the growth of the evolutionary tree of paths of development. It is shown that such an understanding of virtual reality corresponds to concepts and notions developed in the modern science of complexity. The most significant concepts are considered, such as the nonlinearity of time, the relationship of space and time, the uncertainty of the past and the openness of the future, the choice and construction of the future at the moments of passing the bifurcation points. Some cultural and historical prototypes of these modern ideas of virtual reality are given. It is substantiated that the vision of virtual reality being developed today can play the role of a heuristic tool for understanding the functioning and stimulation of human creativity.


2020 ◽  
Vol 4 (1) ◽  
pp. 29-34
Author(s):  
Yuniarty Yuniarty ◽  
Hartiwi Prabowo ◽  
Ridho Bramulya Ikhsan

This research is a case study to help identify the driving factors of e-commerce acceptance by small businesses in Keranggan Village in Indonesia. This study argues that factors such as technology-organization-environment need to be strengthened by network capability from business actors so that e-commerce adoption intention emerges.  From the total samples of 100 business actors in Keranggan Village. The study utilized Structural Equation Modeling (SEM) with SmartPLS 3.0 for data examination. Consequently, the relationship of technological context with e-commerce acceptance is mediated by significant network capability.


2020 ◽  
Vol 10 (3) ◽  
pp. 115
Author(s):  
Farzana Masroor ◽  
Muhammad Yousaf ◽  
Azhar Habib ◽  
Ijaz Ali Khan

Newspaper editorials are known for taking a stance while fulfilling their goals of persuading the audience. In this regard, making future predictions is a crucial strategy in the argument structure of editorials. They are considered as risky acts since they are meant to outline future course of action as well as outcomes of such actions for their audience. This research is focused on the analysis of the speech acts of predictions among newspaper editorials of Pakistani, American and Malaysian newspapers. The analysis is focused on the exploration of forms, force and occurrence of these acts. The results indicate the preference of Pakistani and American newspapers in using strong predictions. The Malaysian newspaper meanwhile is found to be less explicit when predicting the future. This is indicated by less use of the strategy as well as adoption of implicit ways to express propositions related to the future. The results affirm the role of editorials as opinion leaders in their respective societies and the differences across cultures can be interpreted with respect to the extra linguistic and contextual factors that control editorial structures and strategies. The findings of the study are useful for future researchers to explore the relationship of language and its communicative purpose especially when fulfilling the goals of persuasion across cultures and contexts.


2019 ◽  
Vol 12 (4) ◽  
pp. 118-129
Author(s):  
Ibrahim Jawad Kadhim Al-Yousif ◽  
Shaimaa M. Hamza Al-Hayabi

Architecture is a language, and this means that we understand each phrase in a language or text in it, which is built in our architecture. Texts have richness and complexity, and the openness of the architectural text ahead of the act of interpretation, lead to social interaction. Where the text reads in terms of reference, structure, and philosophical vision, and its variables, and comparing it with kinetic architecture as a product of the relationship between human behavior and kinetic waves which have considered a real revolution in architectural thought, where has changed the path of the architecture, where it changed the path of the architecture that has seen from the perspective of persistence and physical and formal stability on the ground to the perspective of movement, dynamism and the formal and positional changes of the building. The role of the process (time) has a significant impact on the kinetic architecture through which the movement can be, and it is an essential element of the movement's principles and conditions in its contemporary architectural formations. So the research aims to statement of the relationship of the text of the concepts of the text to the concepts of the system of human actions in being and its content becoming and process, against the system of architectural acts in the components of the text (reference structure, and philosophical vision), and reflect this relationship on kinetic architecture as a contemporary architectural formation to know its relationship with the text and its components


2021 ◽  
Vol 3 (2) ◽  
pp. 61-72
Author(s):  
Harith Hussein Ali ◽  
Shahla Salem Khalil ◽  
Rana Jamal Khalil

This paper aims to examine the relationship between Lean Marketing (LM) and implementing Sustainable Competitive Advantage (SCA).  Based on discussing the different types of waste that a company can produce during the production process.   This study targeted the Mosul Dairy Manufactory.  In total (67%) valid completed questionnaires, out of (75) questionnaire forms distributed to the manufacturer’s marketing departments and distribution outlets.  This study is based on a number of conceptual and applied questions concerning the relationship of correlation and its influence between the variables of research. The questionnaire was used as the main tool for collecting data and information. Statistical quantitative methods like (SPSS) were adopted in analyzing the data collected by the questionnaire. The main outcomes indicated, the existence of a significant correlation between the two variables, as well as, the existence of a significant impact of lean marketing on the sustainable competitive advantage. The main significance suggests; the necessity to adopt the concept of lean marketing in the manufacturing facility to achieve sustainable competitive advantage.


2021 ◽  
Vol 5 ◽  
Author(s):  
Lorna Bracewell

According to one recent review of the burgeoning interdisciplinary scholarly literature on populism, populism’s “relationship with gender issues remains largely understudied” (Abi-Hassan, 2017, 426–427). Of those scholarly treatments that do exist, the lion’s share focus on the role of men and masculinity in populist movements. In this essay, I argue scholarly reflection on the relationship of gender and populism should not be limited to this narrow frame. Through a close examination of the complex gender politics of QAnon, a pro-Trump conspiracy movement that burst into the mainstream of U.S. politics and culture with the onset of the global Coronavirus pandemic, I demonstrate that populist deployments of femininity are as rich, complex, and potent as their deployments of masculinity. QAnon, I argue, is a case study in how femininity, particularly feminine identities centered on motherhood and maternal duty, can be mobilized to engage women in populist political projects. Until scholars of populism start asking Cynthia Enloe’s famous question, “Where are the women?,” in a sustained and rigorous way, phenomena that are integral to populism’s functioning will elude us and our understanding of the relationship between gender and populism will remain partial and incomplete (Enloe, 2014).


2021 ◽  
Vol 20 (2) ◽  
pp. 272-282
Author(s):  
Celvin Tauhid Allraysa

This research is a case study that discusses collaborative products between brand A and the SK music group. Thisresearch uses qualitative method where data collection was carried out by interviewing the manufacturers of sneakersA to find out the relationship between the products and the design process carried out on the collaboration. The resultsobtained are in the form of a design process from a manufacturer of sneakers A and the role of collaborators in eachstage of the design process. The analysis is in the form of a comparison between the data obtained from the interviews and from the literature used. From the research results, it was found that there were differences in the types of sneakers in the collaborative product series, and some of the designs did not match the image of the collaborators who were personnel of the rock music group SK. This research is expected to be a recommendation for producers and designers in designing collaborative products. In the academic field, it is also expected to open new research related to collaborative sneakers and other collaborative products.


2015 ◽  
Vol 37 (4) ◽  
pp. 493-511
Author(s):  
Judit Gáspár

Time is in constant motion: the present, the future and the past, although they are not concepts having a fixed meaning, they are present in everyday life both at the conscious and the unconscious levels. The author’s intention in this paper is to grasp the relationship of companies to time and to the future in the mature and nascent states of their life cycles. As discussed in this paper, this relationship may appear with little reflection in the form of assumptions in the eyes of strategy researchers and practitioners. At first the interrelatedness of theory and practice is discussed in order to focus on the role of scholars and practitioners in creating theory and putting it to practice or vice versa. This general introduction will lay the ground for the study of interpretations of the future and time from the perspective of strategy research and strategy practice, respectively.


2021 ◽  
Vol 1 (2) ◽  
pp. 16-23
Author(s):  
Dinda Assalia Avero Pramasheilla

Kethoprak Ringkes sebagai salah satu grup kethoprak yang ada di Yogyakarta memiliki keunikan tersendiri. Banyolan para aktor sarat akan edukasi perihal seni tradisi dan keseharian masyarakat setempat. Meskipun demikian, ada beberapa hal yang tidak dapat dimaknai begitu saja. Adanya semiotika dari Ferdinand De Saussure ini dapat dijadikan sebagai teori dengan tujuan menganalisis pada tataran paling sederhana. Studi ini bertujuan untuk menganalisis komponen linguistik salah satu pertunjukan Kethoprak Ringkes yang berjudul “Sampek Eng Tay (Korban Multi Krisis)”. Metode penelitian yang digunakan yakni analisis kualitatif, dimulai dengan reduksi data hingga membuat kesimpulan. Hasil yang didapat menunjukkan adanya analisa lima dialog menggunakan analisis penanda-petanda, hubungan dua kosakata dengan analisis in present-in absentia, dan lima dialog lainnya menggunakan analisis poros kombinasi dan poros seleksi. Penggunaan berbagai kosakata ini melibatkan sistem tanda dengan semiotika Saussure. Upaya pemaknaan ini bisa dilakukan dalam rangka mengedukasi khalayak umum tentang peran seni pertunjukan bagi masyarakat. Kethoprak Ringkes, as one of the kethoprak groups in Yogyakarta, has its uniqueness. The jokes of the actors are full of education about traditional arts and local people's daily life. However, some things cannot be taken for granted. The semiotics from Ferdinand De Saussure can be used as a theory to analyze it at the most superficial level. This study aims to analyze the linguistic component of the Kethoprak Ringkes performances entitled "Sampek Eng Tay (Multi Crisis Victim)". The research method used is qualitative analysis, starting with data reduction to making conclusions. The results obtained show five dialogues using analysis of signifier-signified, the relationship of two vocabulary words with analysis in present-in absentia, and the other five dialogues using combination and selection axis analysis. The use of these various vocabularies involves a sign system with Saussure's semiotics. Efforts to interpret this can be made to educate the general public about the role of performing arts in the community. 


Sign in / Sign up

Export Citation Format

Share Document