scholarly journals Development of accounting science in the light of economic and social transformations

2021 ◽  
pp. 110
Author(s):  
Zenovii-Mykhailo Zadorozhnyi ◽  
Vita Semaniuk
Keyword(s):  
Research Methods ◽  
Stages Of Change ◽  
Qualitative Change ◽  
Economic Life ◽  
Industrial Society ◽  
Enterprise Management ◽  
Social Transformations ◽  
Main Research ◽  
Post Industrial ◽  
The Impact

Introduction. One of the integral components of human economic life is economic accounting – a system of creating information about economic activity, which proves the history and genesis of the accounting science development. The study of theoretical and methodological approaches to the functioning of accounting in the past and the assessment of current practices through the prism of the transformation of the social system will predict the development of accounting science and practice in the future.Goal. To identify the impact of economic and social transformations of mankind on the development of accounting as a science and practice. To analyse the historical transformations of the reflection of production and accounting processes in society, to define the concept of «accounting» not only as a phenomenon, but also to understand its deep essence, to identify trends in the development of accounting activities.Research methods.The main research methods were general scientific empirical, logical and historical methods of cognition of socio-economic processes, historical and monographic analysis, logical method, methods of comparison and extrapolation, as well as methods of grouping, generalization and classification, systemic and structural approaches. Collectively, the research methods used allowed to draw reliable conclusions and recommendations. Results. The dependence of the development of accounting practice and methodology on social formations, economic transformations and user needs is proved. There are three stages of change in accounting theory, which are characterized by «accounting revolutions» by analogy with the industrial and scientific revolutions. The genesis of the development of post-industrial society allowed us to conclude that in the middle of the twentieth century. the basic methodological principles of the new formation system are formed, different from the traditional industrialism, which are accompanied by a qualitative change in the place of theoretical knowledge and information in society and economic life. Based on the analysis of trends in the development of accounting knowledge, a forecast of its development in post-industrial society is made.Perspectives. We see the prospects for the development of accounting science and methodology in its reorientation to the internal needs of enterprise management, which requires a creative and innovative approach to creating information resources, obtaining management information and forecasting.

scholarly journals Genesis and transformation of sources (forms) of law: dominants and legal and cultural foundations

2021 ◽  
Vol 7 (3A) ◽  
pp. 78-84
Author(s):  
Marina Baranova ◽  
Sergey Belyasov ◽  
Arturas Valentonis ◽  
Nadezhda Biyushkina ◽  
Olga Kuptsova
Keyword(s):  
Public Relations ◽  
Research Methods ◽  
Legal Culture ◽  
Industrial Society ◽  
Main Research ◽  
Cultural Foundations ◽  
Constant Change ◽  
Post Industrial

The work aims to study the genesis and transformation of the sources (forms) of law in the aspect of identifying the main dominants of their development and socio-cultural foundations. The main research methods – dialectical, historical-political, formal-legal, comparative-legal. As a result of the conducted research, the following conclusions can be formulated. The sources (forms) of law are determined by the forms of the culture in which law exists, therefore, they reflect the features of the modified concept of the legal culture of society, which is based on the revival of several traditions, the active introduction of axiological innovations in the emerging post-industrial society in the context of the digitalization of public relations. The legal and cultural foundations of the sources (forms) of law determine the processes of their harmonization, the constant change of priorities in this area, and the search for a balance between traditional and modern forms of law. These processes are carried out based on several dominates, which should include two aspects: tradition and modernization.

scholarly journals INFORMATION ECONOMY: A NEW PARADIGM FOR ENTERPRISE MANAGEMENT

2019 ◽  
pp. 77-82
Author(s):  
Inna KOTKALOVA-LYTVYN
Keyword(s):  
Industrial Society ◽  
Enterprise Management ◽  
Present Stage ◽  
New Paradigm ◽  
Information Economy ◽  
Economic Paradigm ◽  
Evolutionary Changes ◽  
World Economic ◽  
Post Industrial ◽  
Economic Outlook

The article investigates essence and content of the information economy, which, at the present stage of the global ecosystem is changing traditional narratives of economic theory. Article studies influence of post-industrial society to the origin of the information economy paradigm statements and its ecosystem. The author systematized conceptual provisions of foreign and domestic scientists on the essence and content of the information economy in the context of the evolution of development of this economic paradigm (starting from theory’s inception in 60s of the twentieth century up to modern theoretical and methodological developments). Based on research, the author concluded that the information economy is not just post-industrial wave of development. It is a separate, independent paradigm of world economic outlook, which is the result of evolutionary changes in the technological, economic, political and social arrangement on the general international level.

scholarly journals On the Methodological Unity of Post-Industrial and Sustainable Development as the Environment Preservation Imperative

2018 ◽  
Vol 41 ◽  
pp. 04021
Author(s):  
Daniela Marasova ◽  
Massimo Ligatto ◽  
Daniel Cassati ◽  
Vladimir Zolotukhin
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Industrial Society ◽  
Human Society ◽  
Environmental Conditioning ◽  
Stage Of Development ◽  
National Economies ◽  
Post Industrial ◽  
The Impact ◽  
Satisfaction Of Needs

Each stage of the economic development of any society is associated with the consumption of natural resources. Thus, the impact of human society on the environment determines the environmental conditionality of the economy. The problem of economy – the maximum satisfaction of needs – becomes the central problem of ecology, as the development of civilization has caused a large volume of resources’ consumption. National economies can be at one of the following development stages: traditional, industrial, post-industrial society. Each stage is characterized by a certain state, the structure of economy, the type and amount of used resources, the attitude to the natural environment and, accordingly, the type of ecological and economic development. In an industrial society, the environmental conditioning of the economy is associated with the use and minimization of resource consumption in order to increase the economic efficiency, but not with understanding that the resources are exhaustible and non-renewable. Therefore, when moving to the postindustrial stage of development, it is important to understand its connection with sustainable development, which consists in synchronizing the innovative development of the productive forces of industry and the "green" nature-saving technologies.

scholarly journals DANIEL BELL ABOUT THE «FLUIDITY» OF AUTHORITIES IN THE AGE OF POSTINDUSTRIALISM

2019 ◽  
pp. 71-78
Author(s):  
Hanna Sashchuk
Keyword(s):  
Information Technologies ◽  
Point Of View ◽  
Industrial Society ◽  
Management Skills ◽  
The People ◽  
New Information ◽  
Political Units ◽  
High Level ◽  
Post Industrial ◽  
The Impact

The article analyze the position of one of the most respected researchers of post-industrialism, Daniel Bell, on the impact of new information technologies on “politics-power” relations. The following two features of the influence of information and knowledge on the political sphere of public life are clarified: “Situs as Political Units» and «Rightful Meritocracy.” According to D. Bell, there are three analyzed current models of power: 1) the previous model of power, which is based on property, and besides it is inherited; 2) a model of government, the basis of which is knowledge acquired through education; and 3) a model of power, the source of which is a political office obtained through an organizational apparatus. The concept of the rightful meritocracy of D. Bell was analyzed, it’s meaning in the idea that the power belong to the most gifted. He believed that a capitalist society іs gradually transforming into a society in which gifted people will be promoted to senior positions, including political. He defined a certain “merit formula”: “Intelligence + Achievements = Merit”. D. Bell argued, that people with such merits should take up leadership positions in politics, business, science and other activities. In post-industrial society, the principle of “achievement” is relevant, there is a thought, that power is achieved through the personal virtues of the people, their high level of education and skills. In such society, there are almost no senior positions available to people without qualifications. In conclusion, we can say that the politician, from the point of view of D. Bell, is a highly skilled specialist which have the necessary management skills. Post-industrial society implies the emergence of a new intellectual class, whose representatives can at political level act as consultants, experts or technocrats.

scholarly journals Sociedade da informação e linguagem: as novas tecnologias e o caminho para a construção de palavras e sentidos

2018 ◽  
Vol 11 (3) ◽  
pp. 89-101
Author(s):  
Vinícius Oliveira Braz Deprá
Keyword(s):  
Information Society ◽  
New Technologies ◽  
George Orwell ◽  
Industrial Society ◽  
Global Integration ◽  
New Words ◽  
Deductive Method ◽  
Development Of Language ◽  
Post Industrial ◽  
The Impact

RESUMO: A partir da sociedade pós-industrial, houve o delineamento de um novo paradigma social advindo da Sociedade da Informação, identificado especialmente pelas novas tecnologias e pelo impacto que a informação suscitou nos mais variados meios sociais. Nesse passo, quais seriam as relações existentes entre a Sociedade da Informação e o desenvolvimento da linguagem? Esse problema conduz a pesquisa, que buscará inicialmente contextualizar a sociedade da informação, para, em seguida, associá-la com os elementos da linguagem. Posteriormente, será analisado o relativismo linguístico e a ideia trabalhada por George Orwell em seu livro “1984”. Em seguida, fala-se sobre a Sociedade da Informação, novas tecnologias e o advento de novas palavras e sentidos. Para tanto, utiliza-se o método de abordagem dedutivo. O método de procedimento será o monográfico. Quanto à técnica, utiliza-se a documentação indireta (pesquisa bibliográfica). Ao final, o estudo permitiu indicar que existe uma relação direta e indissociável entre a Sociedade da Informação e o desenvolvimento da linguagem, especialmente pelas integrações globais das novas tecnologias. Além disso, a adoção de novos símbolos linguísticos é necessária para acompanhar a velocidade da tecnologia e da informação, diante da expansão de novas palavras e novos sentidos. Com isso, constatou-se que a Sociedade da Informação se constitui em um vasto campo para o desenvolvimento, marcado pela mobilidade linguística e pelos novos horizontes de palavras e sentidos.   PALAVRAS-CHAVE: sociedade da informação; linguagem; novas tecnologias; construção de palavras e sentidos.   ABSTRACT: After the post-industrial society, there was the design of a new social paradigm arising from the Society of Information, especially identified by new technologies and the impact that the information raised in various social media. In this step, which would be the relationship between the information society and the development of language? This problem leads to research that will initially seek to contextualize the society of information, to then associate it with the language elements. After, the linguistic relativism will be analyzed, as the idea worked by George Orwell in his book "1984". Then, it talks about the Society of Information, new technologies and the advent of new words and meanings. For this, it uses the deductive method of approach. The method of procedure will be the monographic one. As for the technique, the indirect documentation (literature) will be used. Finally, the study concluded that there is a direct and inseparable link between the Information Society and the development of language, especially the global integration of new technologies. Moreover, the adoption of new linguistic symbols is necessary to monitor the speed of technology and information, given the expansion of new words and new meanings. In addition, it was found that the Information Society constitutes a vast field for the development, marked by the linguistic mobility and new horizons of words and meanings.   KEYWORDS: society of Information; language; new technologies; construction of words and meanings.

scholarly journals Skansen tourist activity in the system of updating the resources of cultural intangible heritage

2020 ◽  
Author(s):  
Stepan Dychkovskyy
Keyword(s):  
Cultural Heritage ◽  
Modern Society ◽  
Creative Industries ◽  
Economic Life ◽  
Industrial Society ◽  
Intangible Cultural Heritage ◽  
Intangible Heritage ◽  
The Social ◽  
Tourism Activity ◽  
Post Industrial

The purpose of the article consists of the study of the activity of skansen in the intangible cultural heritage system. The methodology is the application of historical, bibliographic, and analytical methods. The scientific novelty of the work is to justify the appropriateness and application of the new concept of tourism activity of scans in the system of intangible cultural heritage. Conclusions. Features of the development of tourism in a post-industrial society influenced the conceptual approaches to the museum topes, which first broadcast chronological meaning, but with the proliferation of skansen museums was beyond the phenomenological limits of time and space. The proliferation of scansions as interactive open-air exhibits became a reflection of changes in the cultural and socio-economic life of modern society. The trends in the development of active consumerism in the social and economic spheres, globalization processes, the growth of cultural and creative industries have identified new areas of activity for museums - skansens, which transformed from museums that showed ethnographic collections in the space of the formation of a new cultural being.

scholarly journals The Subject of Social Philosophy in the Context of Contemporary Challenges

2018 ◽  
pp. 143-147
Author(s):  
Valentina Veryaskina
Keyword(s):  
Social Constructivism ◽  
Social Philosophy ◽  
Industrial Society ◽  
Human Potential ◽  
Social Changes ◽  
Social Transformations ◽  
Self Development ◽  
New Perspective ◽  
Capital Development ◽  
Post Industrial

The article considers the transformation of social philosophy object in the context of modern social development challenges. The author proves the actual idea that contemporary social philosophy, retaining its traditional object scope, is transformed due to fast social changes. According to the author, it is caused by following challenges: change of person problem status in social philosophy object field, theoretical sociological knowledge influence, knowledge structures evolution, new methodological approaches, including social constructivism, and geopolitical and modern civilization development challenges. Contemporary social philosophy, describing the picture of social transformations, underlines the transition from the interpretation of historical process as a change of external world to its interpretation as a process of human self-development, his self-change and self-realization. That is why contemporary post-industrial society, orientated on an innovation development, actualizes problematic of human potential and human capital development. The author concludes that the object of social philosophy undergoes substantial changes, and its problems are considered from a new perspective.

scholarly journals Necessity and problems of formation of alternative paradigm of the development of accounting science

2017 ◽  
Vol 5 (2) ◽  
pp. 169
Author(s):  
Vita Semanyuk
Keyword(s):  
General Theory ◽  
Information Resources ◽  
Industrial Society ◽  
Accounting System ◽  
Main Research ◽  
Modern Development ◽  
Post Industrial

The main research objective is to develop the theory of accounting for the conditions of forming post-industrial society solving research tasks, which concern the concept of accounting system of post-industrial type and the development of its main attributes. What will support the development of general theory and reveal accounting as a system of creating information resources at macro- and micro-levels. It will reflect the main principles and tasks of accounting in the light of modern development of economy, investigate the structure, elements and connections of the system, and define tasks, instruments and methods of each of subsystems of accounting.

scholarly journals Methodology to Study Behavioral Aggression Due to the Impact of Television Programs

2015 ◽  
pp. 8-21 ◽  
Author(s):  
Yurii Havrylets ◽  
Volodymyr Rizun ◽  
Sergii Tukaiev ◽  
Mykola Makarchuk
Keyword(s):  
Research Methods ◽  
Media Effects ◽  
Aggressive Behaviour ◽  
The United States ◽  
The European Union ◽  
Television Programs ◽  
Main Research ◽  
Ability To Act ◽  
The Media ◽  
The Impact

The problem of violence on television and its impact on behavioural aggression of the audience occupies a leading position in media effects studies. The main objective of the study was to explore the available methodology used by scientists in the United States and in the European Union to explore the behavioural aggression due to the impact of television programs. Through the classification of findings of the television-induced aggression empirical studies, the methodological framework of the main research methods in this field was formulated. This structure contains two basic types of research methods. First one studies the media-induced aggressive behaviour (using observation and fixing of aggression acts); second one explores the media impact on viewers’ aggressive inclinations. The latter type of techniques does not deal with the behaviour, but only with the ability to act aggressively, and with its help the researcher can only make inference about the likelihood of aggressive actions in the future. Thus, an empirical study of aggressive behaviour is in many aspects more complicated, but this approach allows obtaining more statistically significant data. Instead of that, evaluating aggressive inclinations enables accumulating a large amount of raw (unprocessed) data in faster and easier way. Results / findings. The first attempt was made to systemize all the methods of the TV-induced aggression studies, used by the U.S. and the EU scientists in their respective explorations. Special emphasis was made on the usage of the psycho-physiological measurements in the experimental research of the TV violence impact. It was found that due to the lack of sufficient veracity in the estimation of the impact of long-term media effects, the methods of fixing the short-term effects prevail in the majority of respective studies. Our further studies in this respect will be concentrated on the problematic of formation of aggressive tendencies under the influence of television programs in the long run.

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