scholarly journals Goods and property as subject and object of accounting: economic, legal and philosophical aspects

2020 ◽  
pp. 20-32
Author(s):  
Volodymyr HOLOVACH ◽  
Tetiana HOLOVACH
Keyword(s):  
Economic Theory ◽  
Economic Activity ◽  
Cognitive Activity ◽  
Economic Resources ◽  
Philosophical Concept ◽  
Property Relations ◽  
The Subject ◽  
Self Knowledge ◽  
Definition Of ◽  
The Individual

The issue of the subject and objects of accounting are constantly in the center of attention of scientists and is being investigated in various aspects. At the same time the conducted researches are predominantly sustainable and don't exceed the traditional accounting concepts and ideas. It is the definition of the content of the object and the subject of accounting as a science that doesn't agree with the philosophical concept of the interaction of the subject with the object in cognitive activity process. Traditionally in accounting publications the idea of the subject is considered more meaningful than the idea of the object. At the same time the various economic resources, means, sources of their formation, etc. are included to the category of objects. Considering these comments, in the article with using the achievements of modern gnosiology, economic theory, scientific concepts of accounting an attempt is made to determine the content of its subject and objects. With this purpose the analysis of existing researches on the issues of accounting subject and objects in regard to their relationship with the categories of goods and property is done. According to the conceptual provisions of gnosiology, the phenomena and processes of economic activity in regard to accounting in the aspect of interaction of subject with the object are primary, and the acquired knowledge about them is secondary. Therefore it is logical to call the knowledge in regard to goods and property as the subject of accounting as a science. This doesn't contradict the fact that the individual phenomena and processes of economic activity in regard to their self-knowledge can be studied as an object, and the results of scientific research can be called subject when agreement with their inherent commercial properties and property relations, which in their totality form the subject of accounting as a science.

The Autobiographical Subject and the Death Penalty

2013 ◽  
Vol 35 (2) ◽  
pp. 165-187
Author(s):  
E. S. Burt
Keyword(s):  
Death Penalty ◽  
First Person ◽  
Philosophical Investigation ◽  
The Subject ◽  
Definition Of ◽  
The Individual

Why does writing of the death penalty demand the first-person treatment that it also excludes? The article investigates the role played by the autobiographical subject in Derrida's The Death Penalty, Volume I, where the confessing ‘I’ doubly supplements the philosophical investigation into what Derrida sees as a trend toward the worldwide abolition of the death penalty: first, to bring out the harmonies or discrepancies between the individual subject's beliefs, anxieties, desires and interests with respect to the death penalty and the state's exercise of its sovereignty in applying it; and second, to provide a new definition of the subject as haunted, as one that has been, but is no longer, subject to the death penalty, in the light of the worldwide abolition currently underway.

scholarly journals PROPERTY IN ECONOMIC ACTIVITY: CERTAIN PROBLEMS OF DEFINITION AND CLASSIFICATION IN UKRAINE

2021 ◽  
Vol 76 (3) ◽  
pp. 52-61
Author(s):  
Oleksandra Rozhenko ◽  
Keyword(s):  
Economic Activity ◽  
Legal Regulation ◽  
Process Approach ◽  
Property Relations ◽  
Economic Entity ◽  
Specific Category ◽  
Category Property ◽  
Definition Of ◽  
Management Functions

The article examines the definition of the term «property» in management sphere, analyses the existing definitions of the term «property» in management sphere. On this basis, the different approaches are identified and a process approach to the interpretation of a specific category is proposed. Regarding the classification of the types of property and sources of its formation, the use of terms and concepts that have expired in the legislation has been established. It is proposed to eliminate the identified differences and contradictions in the interpretation of the terms of legal regulation of property relations in management sphere in Ukraine in view of the types of property and sources of its formation. The definition of the category «property» in management sphere, which is available in current legislation and modern scientific sources, is considered. The approaches to the definition of the term «property» in management sphere are singled out, namely: property is things, assets, property of a certain type, classification-based approach and combined approach. The definition of the essence of the term «property» in management sphere is proposed to be considered according to the process approach, which is initially considered resources, which later acquire the characteristics of assets and further property. The differences and ramifications in the classification types of property under the current legislation are analysed, the ways of their elimination are offered, which will lead to the increase of efficiency of the use of the created property of the economic entity. According to the process approach, which assumes that a certain set of resources acquires the characteristics of assets, which, in turn, are part of the property of a particular entity. A distinctive feature of the proposed approach is that the property in management sphere is defined as a set of assets that are formed through a number of resources. The use of the provided proposals and elimination of identified contradictions in the classification of property types and sources of its formation will promote the intensification of various management functions of economic activity in the part of implementing economic mechanisms and regulators to optimize property formation and increase of its efficiency.

ON THE QUESTION OF THE CONCEPT OF ENTREPRENEURIAL ACTIVITY AND ITS RELATION TO OTHER TYPES OF ECONOMIC ACTIVITY

2021 ◽  
Author(s):  
Татьяна Александровна Скворцова ◽  
Владислав Андреевич Сорокин
Keyword(s):  
Economic Activity ◽  
Entrepreneurial Activity ◽  
Legal Definition ◽  
The Subject ◽  
Definition Of

Предметом данной статьи является анализ понятия предпринимательской деятельности и определение соотношения предпринимательской деятельности с иными видами экономической деятельности. Исследована легальная дефиниция «предпринимательская деятельность» и определены признаки, отграничивающие данный вид деятельности от других разновидностей экономической активности. The subject of this article is the analysis of the concept of entrepreneurial activity and the determination of the ratio of entrepreneurial activity with other types of economic activity. The legal definition of "entrepreneurial activity" is studied and the features that distinguish this type of activity from other types of economic activity are determined.

scholarly journals Przyczyny i skutki zjawiska wypalenia zawodowego wśród osób wykonujących zawody służebne

2020 ◽  
Vol 5 ◽  
Author(s):  
Natalia Pytel
Keyword(s):  
21St Century ◽  
Burnout Syndrome ◽  
Negative Consequences ◽  
The Subject ◽  
Definition Of ◽  
The Individual

Wypalenie zawodowe nazywane jest chorobą XXI wieku. Nie ma jednej, ogólnej, międzynarodowej definicji tego zjawiska. Przyczyn wypalenia doszukiwać można się w sferze indywidualnej, interpersonalnej oraz organizacyjnej. Syndrom wypalenia zawodowego niesie za sobą negatywne konsekwencje nie tylko dla samej jednostki, ale także dla jej rodziny i przyjaciół. Przedmiotem badań w poniższym artykule są przyczyny i skutki wypalenia zawodowego wśród osób wykonujących zawody służebne. Causes and effects syndromeof burnout among people to perform profession servants The syndrome of burnout is called a disease of the 21st century. There is no one general, international definition of this phenomenon. The causes can be found in the individual, interpersonal and organizational sphere. Burnout syndrome has negative consequences not only for the individual, but also for his family and friends. The subject of the research in the article below are the causes and effects of burnout among people working in the profession service.

scholarly journals Interpretation of the Category of Stress Resistance in Psychology

2021 ◽  
Vol 7 (1) ◽  
pp. 79-89
Author(s):  
Oleksandra O. Kohut
Keyword(s):  
Stress Resistance ◽  
Self Regulation ◽  
Research Information ◽  
Systemic Property ◽  
Life Threatening ◽  
The Subject ◽  
Definition Of ◽  
The Individual ◽  
Emotional Balance ◽  
Difficult Situations

The relevance of the study is determined by the ambiguity of the interpretation of the concept of “stress resistance”, as a result of which there are difficulties in providing assistance to persons suffering from extremely difficult situations. The purpose of the study is to provide the author's interpretation of the category “personality stress”, which summarises the various definitions. To achieve this goal, the author relies on a methodology of a systematic approach that provides clarity in the understanding of the studied category, order and the ability to summarise research information that existed in the form of disparate elements of the disclosure of something more holistic. The author's definition of stress resistance as a complex integrative systemic property of personality, where the components of its structure (psychophysiological, emotional, cognitive, volitional) are in a certain ratio and form a holistic structure – a stable internal organisation that determines the quality and development of the system. It has been found that different definitions of the term are used in relation to the conditions of stress and areas of mental personality. It is confirmed that vitality is used to denote the adaptive properties of a person who overcomes extremely difficult living conditions. It is substantiated that stress resistance in extreme conditions indicates physiological endurance and depends on the skills of self-regulation to restore homeostasis in life-threatening situations. It is noted that the term “resilience” is better used in difficult communication, which violates the emotional balance of the individual. It is stated that spiritual stability determines the strength of will of a person seeking freedom. The practical value of the research is that the scientific developments on the subject matter have received a clear structural and systemic basis, which makes provision for opportunities to more objectively and holistically approach the solution of problems related to stress

scholarly journals The features of the formation of ethno-value consciousness in the modern Kazakh Pedagogical University

Eduweb ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 229-244
Author(s):  
Ainash Aipova ◽  
Sofiya Apaeva ◽  
Assel Temirgalinova ◽  
Anara Shabambaeva ◽  
Irina Karabulatova
Keyword(s):  
Emotional Experience ◽  
Cognitive Activity ◽  
Theory And Practice ◽  
Value Consciousness ◽  
Synergistic Approach ◽  
Linguistic Analyses ◽  
Definition Of ◽  
The Individual ◽  
Education Of Students ◽  
Activity Method

The specifics of the conditions for the formation of the ethno-value consciousness of future teachers based on a comprehensive approach to mastering their ethnic knowledge and skills in the process of competence and activity approaches is the goal of study. The authors used a synergistic approach based on competence-based and activity-based approaches. These approaches include the following methods: interiorization of internal cognitive activity with cross-cultural, cross-competent, cross-linguistic analyses, the method of emotional experience; frame modeling method, competence approach, psycholinguistic and pedagogical experiments. The results the essence of the ethno-value consciousness of the individual is determined; the types of values reflected in the ethno-value consciousness of the individual in the mental form are described, its specificity is revealed; the definition of the ethno-value competence is given and its components are clarified; it is proved that the main methods of forming the ethno-value consciousness of the individual is the event-activity method of reproducing the cultural scenario in order to actualize the cultural space. The results of the study can make a certain contribution to the theory and practice of ethnopedagogical education of students.

scholarly journals The main components of the formation of recreational and tourism activity

2018 ◽  
Vol 27 (1) ◽  
pp. 148-155
Author(s):  
V. V. Yavorska ◽  
I. V. Hevko ◽  
V. A. Sych ◽  
K. V. Kolomiyets
Keyword(s):  
Economic Activity ◽  
Subject Area ◽  
Economic Activities ◽  
Service Market ◽  
Territorial Organization ◽  
Tourism Activity ◽  
The Subject ◽  
Main Components ◽  
Definition Of ◽  
Recreation And Tourism

The article considers the issues of further development of the conceptual apparatus of such a direction as recreation and tourism and the question of determining the various directions and components of recreation and tourism economy. The purpose of this work is to identify the main components of recreational and tourist activity as an integral part of the inter-sectoral complex. It is stressed that tourism activity can be viewed from the standpoint of the economy, because it has all the features of the economy, although this approach is not widespread. It is also possible to study the recreation and tourism sector as a type of economic activity. Recreational and tourist activity is considered as a service market, both as a social system and as an economic system. It was emphasized that in geography and regional economy, recreational and tourist activity is considered as an inter-sectoral complex. A pivotal problem is the definition of objects and entities in systemic relations, where, depending on the nature of the system, tourists can act as objects and subjects. It was established that the formation of the subject area of recreational and tourist activity is based on geographical concepts, including the concept of «touristdestination», the concept of territorial organization of the population and economy, the concept of territorial recreational systems. The position of geographers in the development of the subject area of tourism enhances resource orientation of tourism activity; we note that the resource is both population and tourist destinations. In the article we considered the Ukrainian taxonomy of types of economic activities, which are directly involved in tourism and recreation. It is determined that tourism and recreation sector occupy a special place in the sphere of services. In essence, tourist services are multi–component, and the tourist product itself combines the result of the activities of enterprises that carry out completely different activities. The schematically structured recreation and tourism complex by types of activities indicates the formation of areas of economic activity and industry directly related to recreation and tourism, such as mass recreation of the population – unorganized and organized, and tourism, the sphere of recreation. Thus, the representation ofrecreation and tourism activity as an inter-branch complex offers new possibilities for forecasting its development and formation of new directions of use of recreational and tourist resources.

scholarly journals Multidisciplinary Nature of the Psycholinguistic Discourse Neuroeconomics

2020 ◽  
Vol 27 (1) ◽  
pp. 262-286
Author(s):  
Tamara Tkach ◽  
Anatoliy Tkach ◽  
Ivan Rekun
Keyword(s):  
Economic Theory ◽  
Economic Activity ◽  
Human Cognition ◽  
Economic Science ◽  
Conceptual System ◽  
Economic Knowledge ◽  
Multidisciplinary Nature ◽  
Definition Of ◽  
The Relationship ◽  
Scientific Fields

Introduction. The article is devoted to the issues of multidisciplinary interaction in new scientific fields, which involve a wide variety of convergences, no matter how strange at first glance they may seem. One of these phenomena is the interaction of psycholinguistics and neuroeconomics. The goal. The article examines the transition of modern science to multidisciplinary discourse, which makes it necessary to conceptualize and possibly operationalize methods of psycholinguistics. The conceptualization of new areas of neuroeconomics, in a psycholinguistic context, presupposes a certain mental experience that includes, in addition to the processes of creating new concepts and contextual economic knowledge, also defining the role of interests, intentions, emotions in human economic activity. Methods. Multivariate analysis, comparative analysis, extrapolation. Results. It is proved that in recent decades the development of new areas of economic science, namely those related to the development of neuroeconomics, has significantly expanded the field of psycholinguistics. The production of new paradigms of economic theory, the formation of the corresponding definitions, objects requires the design and definition of them both in form and in content. It considers the need for a theoretical and orderly definition of the functional meaning of the psycholinguistic context of new definitions, the result of which can be a conceptual system for communication between specialists in various fields of science at the level of their professional understanding. It seems that the central issues in the psycholinguistic discourse of neuroeconomics have become the relationship between economics, psychology, linguistics and psycholinguistics. Such connection is undoubtedly of a multidisciplinary nature, which contributes to the deepening of the relationship between scientific thought, culture and language and became the impetus for understanding the nature of human cognition at a higher, multidisciplinary level of development of science. This is a necessary component for understanding the meanings and structure of concepts, terms and definitions, as well as communications at a higher scientific level. Conclusions. It is concluded that new areas of neuroeconomics such as behavioral economics, behavioral finance, emotional economics, psychological economics, have become areas of economic theory that, explicitly or implicitly, take into account the psychological characteristics of human perception and behavior in the process of economic activity. These definitions catalyze the theoretical integration of various scientific fields, and, above all, psycholinguistic science.

scholarly journals Dialogiczność jako warunek konstytuowania się podmiotu. Refleksje wokół Sporu o podmiotowość

2016 ◽  
Vol 7 (1) ◽  
pp. 284-298
Author(s):  
Alicja Skrzypczak
Keyword(s):  
The Other ◽  
New Approach ◽  
The Subject ◽  
Self Knowledge ◽  
Definition Of ◽  
Ethical Situation ◽  
Taking Responsibility

The aim of  the  paper  is  to  show  the  conditions  of  subjectivity constitution in terms of dialogue and the figure of the Other. The analytical and hermeneutical approach I hold is the foundation of interdisciplinary attempt to describe  possible  concepts  of  shared  relation of the terms: consciousness, subjectivity and identity. The three appear to be recognized only in the ethical situation. It requires taking responsibility for the Other, for giving him the identity which mirrors one’s subjectivity. In this way the subject learns the limits and chances for gaining self-knowledge. The paper also presents a new approach towards redefining the definition of subjectivity, which includes artificially and medically enhanced entities.

scholarly journals Análisis ético de los deportes electrónicos: ¿un paso atrás respecto al deporte tradicional? (Ethical analysis of esports: a step backwards compared to traditional sports?)

Retos ◽  
2021 ◽  
Vol 44 ◽  
pp. 433-443
Author(s):  
Antonio Bascón-Seda ◽  
Gonzalo Ramírez Macías
Keyword(s):  
Ethical Development ◽  
Human Beings ◽  
Social Concern ◽  
Authentic Existence ◽  
Traditional Sports ◽  
Physical Abilities ◽  
The Subject ◽  
Self Knowledge ◽  
Special Approach ◽  
The Individual

  Los deportes electrónicos, también conocidos como esports, son un rompedor fenómeno basado en competiciones deportivas en las que el ser humano desarrolla y entrena capacidades mentales y físicas bajo el uso de videojuegos competitivos. Su especial acercamiento a las nuevas generaciones ha creado cierta preocupación social sobre la educación, concretamente ética, que ofrece esta manifestación a los más jóvenes. Apoyados en la corriente hermenéutica, nuestro objetivo es analizar, desde un prisma ético, el fenómeno de los esports y como pueden contribuir, están contribuyendo o podrían contribuir a que sus practicantes tengan una vida plena. Entre los elementos analizados encontramos el proceso de virtualización, la corporalidad, la libertad, la virtud, el autoconocimiento o la violencia. Tras el análisis, se puede concluir que esta preocupación y crítica socialmente asentada no está fundamentada pues los deportes electrónicos pueden contribuir a un desarrollo ético del individuo y, con éste, a su educación. De esta forma, el desarrollo ético del sujeto contribuye al desarrollo ético de la sociedad. Algunos aspectos desarrollados pueden las concepciones de corporalidad, género y feminismo, la democratización de la competición humana, la disonancia entre la realidad y la virtualidad, la concepción de la agresividad, la violencia y la catarsis, la idea de libertad como existencia auténtica o las implicaciones del juego y del deporte en la humanidad.  Abstract: Electronic sports, also known as esports, are a groundbreaking phenomenon based on sports competitions in which the human beings develops and trains mental and physical abilities using competitive videogames. Its special approach to the new generations has created certain social concern about education, specifically ethics, which this manifestation offers to the youngest. Supported by the hermeneutical current, our objective is to analyse, from an ethical prism, the phenomenon of esports and how they can contribute, are contributing or could contribute to their practitioners having a fulfilling life. Among the analysed elements we find the process of virtualization, corporeality, freedom, virtue, self-knowledge or violence. After the analysis, it can be concluded that this socially based concern and criticism is not founded, since electronic sports can contribute to an ethical development of the individual and, with this, to his education. In this way, the ethical development of the subject contributes to the ethical development of society. Some aspects developed can be the conceptions of corporeality, gender and feminism, the democratization of human competition, the dissonance between reality and virtuality, the conception of aggressiveness, violence and catharsis, the idea of freedom as authentic existence or the implications of the game and sport in humanity.

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