scholarly journals Subject of audit: improvement of cognition methodology

2021 ◽  
pp. 150
Author(s):  
Valerii Zhuk ◽  
Kateryna Melnyk
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
A Priori ◽  
Theory And Practice ◽  
Public Utility ◽  
Theoretical Research ◽  
Philosophical Foundations ◽  
The Status ◽  
General Scientific ◽  
The Subject

Introduction. Scientists generate many conflicting interpretations of the subject of the audit; this indicates the weakness of the current version of audit theory. But in practice, audit from a professional-closed system is increasingly acquiring the status of a socio-economic institute. Therefore, there is a need for a clear identification of the public utility of the audit institute – its mission. The formation of the mission is a priori based on the potential of the subject of the audit, the cognition of which is the primary task of academic science.The purpose of the article is to develop theoretical ideas about the subject of the audit and formulate its new essence on general scientific philosophical foundations and doctrines and the concept of sustainable development.Research methods. In the article has been used general scientific and specific research methods, in particular: abstraction, induction and deduction, comparison – to study of theoretical research of the conceptual and categorical apparatus of audit theory; graphic – to study the models and development strategies of the audit institute; analysis and synthesis – to identify the institutional trend of semantic growth of the substantive functionality of the audit.Results. The research results form the basis for the further development of theoretical ideas about the subject of the audit. The methodology of cognition of the essence of the subject of the audit, based only on the connection to its objects, was critically assessed.  It has been proven that such scientific approach solves the problem of cognizing the subject situationally, but does not form a stable idea about the subject in the theory and practice of audit. The methodology for understanding the subject of the audit institute was proposed taking into account the development of its functionality. The institutional trend  of the substantial increase in audit objects and functions was revealed. The model of    the subject-functional growth of audit and the development strategy of the audit institute has been built on the basis of modern institutional scientific doctrines and the concept of sustainable development. According to the authors, the subject of the audit is the study of the nature of audit functionality, aimed at reducing uncertainty in economic and sustainable development. Steps have been taken towards the formation of a stable version of the audit theory in terms of the sustainability of its audit subject and mission.Discussion. Further research into the essence of the subject of the audit should      be combined with modern economic and social theories, doctrines and the concept of sustainable development, challenges from audit practice. The improvement of the methodology of cognition of the subject of the audit should be based on the application of techniques and methods of practical integrity and axiological methodology, especially in the concept of “audit functionality”.

Bank Marketing: Features, New Trends, and Prospects

2019 ◽  
pp. 83-88
Author(s):  
E. N. Valiev ◽  
E. N. Veysov
Keyword(s):  
Systems Approach ◽  
Marketing Research ◽  
Theory And Practice ◽  
Scientific Publications ◽  
Scientific Methods ◽  
New Directions ◽  
General Scientific ◽  
Modern Economic ◽  
The Subject ◽  
Bank Marketing

The importance of the subject of this study is attributable to the need of developing the theory and practice of formation of bank marketing, its features and new trends associated with this concept. Prospects for the development of banks and their ability to quickly and efficiently address new challenges presented by the market can be determined through modern forms, methods of management and creative use of financial marketing opportunities.Aim. The presented study aims to examine the specific aspects, principles, conditions, factors of emergence, and prospects for the development of bank marketing and forms of its management in modern economic conditions.Tasks. The authors identify the major trends and perspective directions in the development of bank marketing in Azerbaijan at the current stage.Methods. As its methodological and theoretical basis, this study uses a systems approach to the analysis of its subject, conceptual approaches outlined in the works of Azerbaijani, Russian, and foreign scientists in the field of bank marketing. These methods are used to determine the essence of bank marketing, present the types and organization of marketing research, and identify the characteristic traits, new forms, and directions for the development of bank marketing.Results. The study uses general scientific methods of cognition in various aspects to identify characteristic traits, trends, and new directions of bank marketing. A review of scientific publications shows that academic papers tend to focus on general conceptual approaches to the practical application of marketing. The authors believe that the issues of organization of a comprehensive bank management system, its implementation based on innovations in the promotion of banking products and services in the financial market, and substantiation of channels for their distribution among consumers are insufficiently explored. This makes the subject of this study extremely relevant due to the inevitable optimization of the organizational structure of banks through comprehensive implementation of the marketing system.Conclusions. Theoretical and practical issues of bank marketing are examined. As a result, the specific features and characteristic traits of this mechanism, conditions and factors for its emergence, and its prospects in the context of the digital economy are analyzed.

Self and Selves

2017 ◽  
Author(s):  
Ralph C.S. Walker
Keyword(s):  
Personal Identity ◽  
Moral Philosophy ◽  
A Priori ◽  
The Status ◽  
The Subject ◽  
Synthetic A Priori

Kant is committed to the reality of a subject self, outside time but active in forming experience. Timeless activity is problematic, but that can be dealt with. But he holds that the subject of experience is not an object of experience, so nothing can be known about it; this raises a problem about the status of his own theory. But he ought to allow that we can know of its existence and activity, as preconditions of experience: the Critique allows that synthetic a priori truths can be known in this way. However, its identity conditions remain unknowable. Kant’s unity of apperception shares much with Locke’s continuity of consciousness, but does not determine the identity of a thing. Personal identity is bodily identity. Only Kant’s moral philosophy justifies recognizing other selves; it could warrant ascribing a similar status to animals.

Basic models of human-centrist, polyspiral, sustainable development of Ukraine

2021 ◽  
pp. 37-45
Author(s):  
Valery Borzunov
Keyword(s):  
Sustainable Development ◽  
Buffer Zone ◽  
Integrated Approach ◽  
Theory And Practice ◽  
External Control ◽  
Developed Country ◽  
The Future ◽  
The Status ◽  
Scientific Results ◽  
Definition Of

Subject of study. A set of relations that are formed in the process of determining models of sustainable development of Ukraine and the principles of designing the economy of the future. Purpose of the article: research of the main directions of sustainable development of Ukraine and the formation of principles of strategy. Research methodology. Scientific novelty of the work, the theoretical and methodological basis of the research is the system of both general scientific and special methods of scientific knowledge, the fundamental provisions of modern economic theory and practice. The proposed methodology of a system-integrated approach to the formation of basic models of man-centered, multispiral, sustainable development of Ukraine. As integrity in the organic unity of the prevailing prerequisites for the formation of the principles of strategizing. Scientific novelty lies in the definition of models for sustainable development of Ukraine and the principles of designing the economy of the future. Results of the work – the applied use of scientific results of improved approaches for the development and implementation of a strategy for human- centered, polyspiral, sustainable development is proposed. Conclusions. For 30 years of independence, Ukraine has turned from an industrially developed country into a backward and poorest country in Europe with an economy of lagging growth, the status of a «buffer zone» of geopolitical conflict on its territory and external control. To maintain sovereignty, ensure the country's competitiveness in the context of the transition to new technological paradigms and the quality of life of the population, at least at the average level for the EU countries, Ukraine needs to change course, develop and implement the «Strategy of human-centrist, multi-spiral, sustainable development».

Improving the Sustainability and Effectiveness of the Inventory Management in Manufacturing Company

2014 ◽  
Vol 693 ◽  
pp. 141-146
Author(s):  
Jan Prachař ◽  
Helena Fidlerová ◽  
Peter Sakál ◽  
Tatiana Zbojová
Keyword(s):  
Sustainable Development ◽  
Inventory Management ◽  
Integrated Management ◽  
Theory And Practice ◽  
Study Program ◽  
Industrial Management ◽  
Business Units ◽  
The Subject ◽  
Kanban System ◽  
Corporate Social

The aim of the project was to optimize the company's inventory management and to suggest measures to minimize inventory and costs and maximize production in an effective and sustainable way. The effectiveness and sustainability of the logistics processes was focused on streamlining of inventory management through the actualization and improvement of existing system Kanban. In the context of sustainable development we propose the Kanban method because its principles are to eliminate waste and to ensure employees satisfied. In the centre of attention is the employee and the company should care for its satisfaction by means of enhancement of workplaces. The objective of this paper is to present characteristics of the Kanban method in theory and practice; it addresses actualization and improvement of the Kanban system and recommendations for future sustainable Kanban system. The work is a part of KEGA project No. 037STU-4/2012 -Implementation of the subject “Sustainable Corporate SocialEntrepreneurship” into the study program Industrial management in the second degree at the MTF STU Trnava.and submitted project VEGA No.č.1/0510/15Sustainable strategic management vs. sustainable corporate social responsibility vs. integrated managementsystem of strategic business units.

Grenzen und Möglichkeiten der (paepckeschen) Hermeneutik

2021 ◽  
pp. 395-428
Author(s):  
Philippe Forget
Keyword(s):  
Conceptual Framework ◽  
A Priori ◽  
Theory And Practice ◽  
Contrastive Analysis ◽  
The Status ◽  
Functional Orientation ◽  
Human Orientation ◽  
The Relationship

After the author explicates how his academic relationship to Paepcke began in the 1970s, he proceeds to discuss critically the latter’s reflections on language and translation. Latent contradictions in Paepcke’s conceptual framework and in his understanding of the relationship between theory and practice are brought to the fore. This conceptual tension shows that Paepcke’s understanding of and approach to dealing with texts is problematic. Using concrete examples, the author demonstrates that Paepcke did not rely on the text as the criterion for constituting meaning. Rather Paepcke relied on historically mediated conceptual constructs which were given the status of authoritative units of sense, and these units guided Paepcke in his process of establishing the meaning of the whole. The reason for this can be found in unreflected preliminary decisions that are seen as “a priori evidence.” This also explains why Paepcke’s real achievement lies in the contrastive analysis of comprehensive concepts – of traditionally rich concepts developed over the course of time (human orientation) as well as in rationalized contemporary language (functional orientation).

scholarly journals Theory and Practice in Nature Conservation – Where to Seek Sustainability?

2017 ◽  
Vol 24 (1) ◽  
pp. 67-82
Author(s):  
Zbigniew Mirek ◽  
Zbigniew Witkowski
Keyword(s):  
Sustainable Development ◽  
Nature Conservation ◽  
Biodiversity Conservation ◽  
Theory And Practice ◽  
Human Beings ◽  
The Subject

AbstractContemporary nature conservation is the subject of serious disputes, with biocentrists emphasising the superiority of the good of nature, while anthropocentrists believe that conservation space should also take account of the good of humankind. The dispute concerns two very important values perceived differently, and not resolvable within any scientifi c framework. The authors postulate a return to the Christian roots of our civilisation. It was God who gave human beings the goods He had created, expecting them to be used in line with His plan. The man who lost God’s plan, destroys the life of nature as well as his own. The postulated solution is the proper shaping of conscience, to condition biodiversity conservation in line with the idea of sustainable development.

scholarly journals Features of legal regulation of artificial intelligence as a guarantee of sustainable development of society

2020 ◽  
Vol 208 ◽  
pp. 06010
Author(s):  
N.V. Mishina ◽  
I.R. Shikula ◽  
S.A. Afanasyeva
Keyword(s):  
Artificial Intelligence ◽  
Sustainable Development ◽  
A Priori ◽  
Legal Regulation ◽  
Theoretical Research ◽  
Axiomatic Method ◽  
The Sustainable Development ◽  
Modeling And Forecasting ◽  
Analysis And Synthesis ◽  
Legal Model

The authors of the article consider the features of the legal regulation of artificial intelligence that guarantee the sustainable development of society in the era of global digitalization. The artificial intelligence-induced transformation of the world-building is leading to a change in the legal landscape. In this regard, the authors investigate artificial intelligence as a subject and object of legal regulation. The article provides an overview of foreign and Russian legislation in artificial intelligence, based on which a legal model of a single codified act is proposed. The authors advert to the need for technical and public control when introducing artificial intelligence into operation, and also for a priori legal regulation of artificial intelligence. Based on theoretical research methods, such as the axiomatic method, analysis and synthesis, systematization, modeling and forecasting, the authors conclude that a comprehensive, consistent, systemic and prospective legal regulation can remove the possible risks of introducing AI technologies, the threat of human destruction and provide a guarantee for the sustainable development of society.

scholarly journals About the Status of Law Norms

2021 ◽  
Vol 1 (2) ◽  
pp. 58-68
Author(s):  
Vladimir Valentinovich Kozhevnikov
Keyword(s):  
Social Sciences ◽  
Point Of View ◽  
Scientific Article ◽  
Special Sciences ◽  
Legal Literature ◽  
Scientific Analysis ◽  
Analysis And Synthesis ◽  
The Status ◽  
General Scientific ◽  
The Subject

This article analyzes the problem of recommendatory norms in Russian literature, both Soviet and modern, which is solved ambiguously. As for Soviet theoretical scientists, recommendation norms were the subject of study by such authors as Nikolai Grigorievich Alexandrov, Alexander Filippovich Shebanov, Peter Yemelyanovich Nedbailo, Vladimir Srgeevich Petrov, Valery Evaldovich Krasnyansky. Viktor Mikhailovich Gorshenev, Cecilia Abramovna Yampolskaya, Vladimir Matveevich Solyanik, Viktor Lavrenievich Kulapov, whose scientific works are given below. Regarding modern legal literature, unfortunately, we have to state that, basically, with rare exceptions (scientific articles by Vladimir Valentinovich Kozhevnikov, Alexander Evgenievich Kondratyev, Sadri Salikhovich Kuzakbirdiev), this problem is considered only in educational literature. When preparing a scientific article, the following methods were used: general philosophical (dialectical-materialistic), which is used in all social sciences; general scientific (analysis and synthesis, logical and historical, comparisons, abstractions, etc.), which are used not only by the theory of state and law, but also by other social sciences; special methods (philological, cybernetic, psychological, etc.), developed by special sciences and widely used for the knowledge of state and legal phenomena; private scientific (formal legal, interpretation of law, etc.), which are developed by the theory of state and law. Soviet scientists - legal theorists: supporters and opponents of the recognition of recommendatory norms of law.  From the point of view of scientists, a "recommendatory" -containing recommendation, i.e. advice, wish [1], instruction [2].

scholarly journals Some key points on the evaluation of public policies as related to the case of social policies

Ánfora ◽  
2017 ◽  
Vol 13 (21) ◽  
pp. 54-76
Author(s):  
Joan Subirats I
Keyword(s):  
Social Inclusion ◽  
Public Policies ◽  
A Priori ◽  
Theory And Practice ◽  
Social Policies ◽  
Public Action ◽  
Key Points ◽  
The Subject ◽  
Best Offer ◽  
Evaluation Of Public Policies

This paper pretends to go deeply into the reasons that would explainjustify this dissarrengment between theory and practice, and propose some ways of advancement. Today, the policies of social inclusion almost always have strong elements of innovation, of creative adaptation to heterogeneous situations, not standarized a priori, and precisely for this reason, the elements of the proccess are very significative. It should not be strange to us, -lt is advised- that the evaluations that have this elements of proccess in mind, can be notably more powerful and useful than those that are centered exclusively in the subject "results".In these 14 points for debate, a discusion is presented about the role and results of public action, that it is not situated today only in how to make things, but it demands instruments that let also answer the questions of what public instruments must deal with, and who can best offer these effective and efficient results to these social demands channeled through these representative powers.

scholarly journals Epistemological issues of research of the subject and object of legal protection in genomic relations

2021 ◽  
Vol 25 (4) ◽  
pp. 872-887
Author(s):  
Anastasiya E. Semyonovikh
Keyword(s):  
Technological Development ◽  
Legal Protection ◽  
Scientific Rationality ◽  
Scientific Methods ◽  
Philosophical Foundations ◽  
Legal Relationship ◽  
Analysis And Synthesis ◽  
Genetic Technologies ◽  
General Scientific ◽  
The Subject

The relevance of the research topic is justified by the rapid technological development of genetics and genomics and introduction of genetic technologies and inventions in scientific and medical practice, which is not provided with a proper systematized legal protection in national and international legislation. The legislators problems are caused by the uniqueness and complexity of the genomic legal relationship. The subjects of knowledge in the framework of post-non-classical scientific rationality need to focus on the epistemological philosophical foundations of the knowledge of genomic legal relations. The purpose of the study is to identify and reflect the features of knowledge of the legal protection of genomic legal relations. Research tasks suggest defining the concept and composition of genomic legal relations, identifying the object and subject of legal protection of genomic legal relations, distinguishing between the concepts of "legal safeguard" and "legal protection" of genomic legal relations. The methodology of scientific research includes the dialectical method, general scientific logical operations (deduction and induction, analysis and synthesis), and private scientific methods (formal legal and comparative legal methods). Within the framework of the methodology of post-non-classical scientific rationality, a systematic approach to the study of the object of knowledge is used - the study of the structure, functional and instrumental aspects of the protective genomic legal relationship.

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