scholarly journals Accountancy in Poland in the period of centrally planned economy – oral history

2018 ◽  
Vol 2018 (97 (153)) ◽  
pp. 161-178
Author(s):  
Anna Karmańska
Keyword(s):  
Oral History ◽  
Market Economy ◽  
Research Method ◽  
Status Quo ◽  
Planned Economy ◽  
Accounting Practice ◽  
Basic Reason ◽  
Centrally Planned Economy ◽  
The Status ◽  
History Of

This article presents an account of an interview with Zdzisław Fedak, PhD, who participated in the work on the systemic solutions in accounting in the People’s Republic of Poland (PRL), and currently is an animator of improvements in Polish accounting practice in the conditions of market economy. The basic reason for this publication is the need to fill the gap in the picture of the determinants and characteristics of accountancy in Poland in the period of non-market economy, taking advantage of the expertise and experience of people knowing the status quo in this area. This text is part of the trend to document the history of accountancy by means of a research method known as oral history.

scholarly journals Accountancy in Poland in the period of centrally planned economy. A few comments from experience

2018 ◽  
Vol 2018 (99 (155)) ◽  
pp. 9-24
Author(s):  
Zdzisław Fedak ◽  
Anna Karmańska
Keyword(s):  
Oral History ◽  
Market Economy ◽  
Research Method ◽  
Planned Economy ◽  
Basic Reason ◽  
The People ◽  
Centrally Planned Economy ◽  
History Of

Accountancy in Poland in the period of centrally planned economy. A few comments from experience This article presents comments on selected aspects of the accounting law applicable in Poland in the period of the centrally planned economy. They were made based on the interview with Mr. Zdzisław Fedak, PhD, a participant of the works on the systemic solutions in accountancy in the People’s Republic of Poland (PRL). He is currently trying to stimulate improvements in the Polish accountancy practice in the conditions of market economy. The basic reason for this publication is the need to fill the gap in the picture of the surroundings and unique characteristics of accountancy in Poland in the period of the nonmarket economy, while taking into account the expertise and experience of the people who knew well the reality of those times. This text is a part of the trend to document the history of accountancy by means of the research method known as oral history.

1848 and Parliamentary Reform

1988 ◽  
Vol 31 (4) ◽  
pp. 831-851 ◽  
Author(s):  
Roland Quinault
Keyword(s):  
Solid Support ◽  
Status Quo ◽  
Middle Classes ◽  
State Security ◽  
Property Owners ◽  
Parliamentary Reform ◽  
The Status ◽  
History Of ◽  
The Government ◽  
History Books

1848 has gone down in history – or rather in history books – as the year when England was different. In that year a wave of revolution on the Continent overthrew constitutions, premiers and even a dynasty but in England, by contrast, the middle classes rallied round the government and helped it preserve the status quo. This interpretation of 1848 has long been the established orthodoxy amongst historians. Asa Briggs took this view thirty years ago and it has lately been endorsed by F. B. Smith and Henry Weisser. Most recently, John Saville, in his book on 1848, has concluded that events in England ‘demonstrated beyond question and doubt, the complete and solid support of the middling strata to the defence of existing institutions’. He claims that ‘the outstanding feature of 1848 was the mass response to the call for special constables to assist the professional forces of state security’ which reflected a closing of ranks among all property owners. Although some historians, notably David Goodway, have recently stressed the vitality of Chartism in 1848 they have not challenged the traditional view that the movement failed to win concessions from the establishment and soon declined. Thus 1848 in England is generally regarded as a terminal date: the last chapter in the history of Chartism as a major movement. Thereafter Britain experienced a period of conservatism – described by one historian as ‘the mid-Victorian calm’–which lasted until the death of Palmerston in 1865.

The Predicament of Europe’s ‘Last Dictator’

2021 ◽  
pp. 223386592110183
Author(s):  
Yuliya Brel-Fournier ◽  
Minion K.C. Morrison
Keyword(s):  
Social Contract ◽  
Presidential Election ◽  
Status Quo ◽  
Political Crisis ◽  
Modern History ◽  
Electoral Fraud ◽  
The Future ◽  
The Status ◽  
History Of

Belarusian citizens elected their first president in 1994. More than 20 years later, in October 2015, the same person triumphantly won the fifth consecutive presidential election. In August 2020, President Lukashenko’s attempt to get re-elected for the sixth time ended in months’ long mass protests against the electoral fraud, unspeakable violence used by the riot police against peaceful protesters and the deepest political crisis in the modern history of Belarus. This article analyzes how and why the first democratically elected Belarusian president attained this long-serving status. It suggests that his political longevity was conditioned by a specific social contract with the society that was sustained for many years. In light of the recent events, it is obvious that the contract is breached with the regime no longer living up to the bargain with the Belarusian people. As a result, the citizens seem unwilling to maintain their obligation for loyalty. We analyze the escalating daily price for maintaining the status quo and conclude considering the possible implications of this broken pact for the future of Belarus.

scholarly journals Vocationalization of education in Kenya: the Classroom Practice and the Learners’ Responsibilities for Change in the 21st Century

2011 ◽  
Vol 1 (1) ◽  
pp. 142
Author(s):  
Samson Ondigi ◽  
Henry Ayot ◽  
Kiio Mueni ◽  
Mary Nasibi
Keyword(s):  
Political Development ◽  
Classroom Practice ◽  
History Of Education ◽  
Status Quo ◽  
Knowledge And Skills ◽  
Successful Recovery ◽  
Common Practices ◽  
The Status ◽  
History Of ◽  
The Individual

Abstract The essence of education is to prepare an individual for lifelong experiences after schooling. Education as offered in schools today is expected to give the teacher a chance to impart knowledge and skills in the learner, and for the learner to be informed and be able to put into practice what has been gained in the course of time. The Kenyan curriculum and goals of education are clearly stipulated if followed to the latter. Basically, the classroom practice by both the teachers and the learners exhibit an academic rather than a dual system that is expected to meet the needs of both the individual and those of the communities which form subsets of the society at large. It is upon this premise that education of a given country must prepare its individuals in schools so as to meet the goals of education at any one given time of a country’s history. This paper looks at the perspective of vocationalization of education in Kenyan at this century. The history of education ever since independence in 1963 by focusing on the Ominde commission through the Koech report of 1999 have been emphatic that education must meet the national goals of education as stipulated in the curriculum. But what is edging the practice that has not revolutionalized the socio-economic, cultural and political development of Kenya? Differentiated Instruction is a teaching theory based on the premise that instructional approaches should vary and be adapted in relation to individual and diverse students in classroom aimed at achieving diversified learning and common practices in the career. The challenges herein are: where have we gone wrong as a nation, what is the practice in the classroom, when can the nation be out of this dilemma, who is to blame for the status quo and finally what is the way forward? By addressing these questions, the education system will be responsive to the changes in time and Kenya will be on the path to successful recovery.

scholarly journals ANALISIS YURIDIS HAK EIGENDOM VERPONDING SEBAGAI JAMINAN KEBENDAAN

2020 ◽  
Vol 2 (1) ◽  
pp. 38-55
Author(s):  
Irman Widi Kurniawan ◽  
Etty Mulyati ◽  
Betty Rubiati
Keyword(s):  
Research Method ◽  
Land Rights ◽  
Status Quo ◽  
Legal Certainty ◽  
Proof Of Ownership ◽  
The Status ◽  
The Right ◽  
Legal Consequences ◽  
Legal Force

ABSTRAKDi dalam bagian kedua UUPA mengatur tentang pelaksanaan konversi hak atas tanah menjadi wujud kepastian hukum sebagaimana ketentuan Pasal 33 ayat (3) UUD 1945. Namun kepastian hukum terhadap konversi Hak atas tanah barat terutama sertifikat Hak Eigendom Verponding masih menjadi problematika tersendiri bagi masyarakat yang memiliki bukti kepemilikan hak atas tanah barat tersebut apabila dijadikan sebuah jaminan guna memperoleh fasilitas kredit. Metode penelitian yang digunakan ialah yuridis normatif dengan kajian bahan hukum primer, sekunder serta tersier. Berdasarkan pembahasan tersebut bahwa Kepastian Hukum terkait konversi hak Eigendom Verponding telah memiliki kekuatan hukum mengikat dengan ketentuan diperlukan konversi sehingga dapat dijadikan objek jaminan namun dalam prakteknya masih terdapat objek jaminan dengan tidak memperhatikan asal mula objek jaminan tersebut serta akibat hukum terhadap konversi hak atas tanah tersebut adalah pemberlakuan UUPA menjadi dasar bahwasanya prinsip status quo hak atas tanah terdahulu memberikan jaminan kepastian hukum dengan ketentuan hak-hak lama menjadi tidak diakui keberadaannya. Kata Kunci: hak atas tanah; hak barat; kepastian hukum jaminan; konversi ABSTRACTIn the second section of the UUPA regulates the conversion of land rights into a form of legal certainty as stipulated in Article 33 paragraph (3) of the 1945 Constitution. But the legal certainty of the conversion of the Right to western land, especially the Eigendom Verponding Rights certificate, remains a problem for people who have proof of ownership of the western land if it is used as a guarantee to obtain credit facilities. The research method used is normative juridical with the study of primary, secondary and tertiary legal materials. Based on the discussion that legal certainty related to the conversion of rights Eigendom Verponding has had a binding legal force with the necessary provisions of conversion so that it can be used as an object of guarantee but in practice there is still an object of guarantee by not taking into account the origin of the object of the guarantee and the legal consequences of the conversion of the right to land is the enactment of the UUPA being the basis that the principle of the status quo of the former land rights provides a guarantee of legal certainty with the provisions of old rights to be unclaimed civility. Keywords: conversion; guarantee legal certainty; land rights; western rights

scholarly journals Discourse of globalization

2006 ◽  
pp. 131-149
Author(s):  
Milan Balazic
Keyword(s):  
Market Economy ◽  
Liberal Democracy ◽  
Status Quo ◽  
Symbolic Order ◽  
Berlin Wall ◽  
The World ◽  
The Status ◽  
Proletarian Revolution

Since the fall of the Berlin wall, the process of globalization has been understood as a necessary fate. The myth of the almightiness of the market economy, liberalization and deregulation is revitalized. Before us, there is a phenomenon Lacan?s discourse of University, which in 20 century was firstly given as a Stalinist discourse and today is given as a neo-liberal discourse of globalization. From underneath og a seeming objectivity, a Master insists-either the Party and the Capital. Just as the utopia of the world proletarian revolution has fallen apart, the utopia of globalize capitalism and liberal democracy is also falling apart. The 9/11 event is opening opportunities for a construction of the field of social and political, out of the contour of the status quo. The coordinates of the possibility has changed and if we take the non-existence of the grand Autre on ourselves, then the contingence interference in the existent socio-symbolic order is possible.

Creating Oportunity

2013 ◽  
Author(s):  
Zoltan J. Acs
Keyword(s):  
United States ◽  
The United States ◽  
Status Quo ◽  
Historical Background ◽  
Economic Opportunity ◽  
Wealth Creation ◽  
The Status ◽  
History Of ◽  
Fundamental Tension ◽  
Opportunity Creation

This chapter describes the system of opportunity creation in the United States, which has been a series of inventions and reinventions of the means by which opportunity has been provided. It begins with a historical background on efforts to suppress opportunity—or at least keep a monopoly hold on it—particularly in Britain. It then considers how opportunity has been embedded in American-style capitalism in two fundamental ways. The first is by equipping individuals with the skills they need to participate in capitalism; the second relates to the functioning of innovation and markets, and to the ability of new industries, firms, and jobs to challenge the status quo—namely, creative destruction. It also highlights the fundamental tension between wealth creation and maintaining economic opportunity. The chapter concludes with a discussion of the role played by schools and education reformers in the history of opportunity and opportunity creation in America.

Information and the Market Economy

2016 ◽  
Author(s):  
David Sarokin ◽  
Jay Schulkin
Keyword(s):  
Soviet Union ◽  
Market Economy ◽  
Invisible Hand ◽  
Planned Economy ◽  
Large Measure ◽  
Subprime Mortgage ◽  
Market Signals ◽  
The Soviet Union ◽  
Mortgage Crisis ◽  
Centrally Planned Economy

The Soviet Union tried to manage the information needed to run a centrally-planned economy. Their efforts failed in large measure due to information shortcomings. Capitalism is a much better information processor, relying on the ‘invisible hand” to recognize and respond to market signals. But capitalism can have information failures too, as evidenced by Enron, the subprime mortgage crisis, and the work of information economists.

Recent movements in theoretical psychology in Japan

2020 ◽  
Vol 30 (6) ◽  
pp. 842-851
Author(s):  
Tetsuya Kono
Keyword(s):  
Clinical Psychology ◽  
Status Quo ◽  
Comprehensive Understanding ◽  
Narrative Psychology ◽  
Qualitative Approaches ◽  
Modern Psychology ◽  
Theoretical Psychology ◽  
The Status ◽  
History Of ◽  
Theoretical Issues

The purpose of this article is to report on the status quo in Japanese theoretical psychology and introduce some of the recent theoretical debates relating to psychology and related fields in Japan. Theoretical psychology has not been very active in Japanese psychology so far. However, despite that, very important studies on theoretical issues in psychology have been conducted in the last 20 years, such as theoretical debate concerning “new forms of psychology”; methodological arguments about qualitative approaches, narrative psychology, and clinical psychology; detailed studies on the history of Japanese modern psychology; and the creation of new interdisciplinary fields of research. At present, Japanese psychology seems to be a collection of small diverse paradigms. I conclude that more theoretical and philosophical arguments are needed in order to avoid narrowing psychologists’ view on humanity and to pursue the true and comprehensive understanding of the object.

scholarly journals Pharmacognosy and Its Role in the System of Profile Disciplines in Pharmacy

2020 ◽  
Vol 15 (9) ◽  
pp. 1934578X2094545
Author(s):  
Lucie Cahlíková ◽  
Marcela Šafratová ◽  
Anna Hošťálková ◽  
Jakub Chlebek ◽  
Daniela Hulcová ◽  
...  
Keyword(s):  
Educational System ◽  
Status Quo ◽  
New Drugs ◽  
Basic Requirement ◽  
History Of Development ◽  
The Status ◽  
History Of ◽  
Biogenic Material ◽  
Natural Drugs ◽  
In Silico Methods

The primal discipline from which pharmacy has developed can be considered as pharmacognosy. This review defines pharmacognosy while reflecting on the latest development and discourse about its justifiability in the educational system in pharmaceutical faculties and the history of development of new drugs under the influence of pharmacognosy. The article defines the status quo of the pharmacognosy area, or more precisely its parts (biology, chemistry, production, and technology) and discusses their connections. It underlines the legitimacy of application of natural drugs in therapy, which is undeniable, and proves that whether a new drug was prepared either synthetically or isolated from a natural source is not important. The overview follows the basic requirements of pharmacognosy, especially its methodology (usage of faster and more effective phyto-analytical methods, reverse pharmacology, and reverse pharmacognosy, in silico methods). Pharmacognosy is confronted by three major challenges in the 21st century that can push it significantly forward: ethnopharmacological sources evaluation, evaluation of nutraceuticals, and pharmacognosy of marine organisms. The educational system of universities should correspond to these new demands. However, in some areas the educational system is not prepared to face the challenges of the time. The basic requirement is to adopt a complex attitude to biogenic material and utilize the connections of this complexity in the teaching of modern pharmacy.

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