scholarly journals Religious audit in the Islamic perspective – selected issues

2018 ◽  
Vol 2018 (98 (154)) ◽  
pp. 9-24
Author(s):  
Jacek Adamek ◽  
Joanna Kogut
Keyword(s):  
Comparative Analysis ◽  
Research Methods ◽  
Financial Institutions ◽  
Religious Identity ◽  
Applied Research ◽  
National Literature ◽  
Economic Space ◽  
Islamic Perspective ◽  
Finance Development ◽  
The Subject

The purpose of the article is to identify the specific characteristics of religious audit performed in Muslim financial institutions. The thesis put forward in the study is that cultural (religious) identity, determining the space in which the functions assigned to audit processes are realized, determines their content and scope. The layout of the article and the applied research methods, including the subject literature studies and also the descriptive and comparative analysis were focused on obtaining the defined research purpose and verifying the specified thesis. The article, apart from the introduction and conclusion, is divided into three parts devoted to the following problems: a/the nature of religious audit performed by Muslim financial institutions, b/the profile of the auditor carrying out the audit and c/the challenges faced by religious audit due to current determinants and dynamics of Muslim finance development. As a result of the conducted research the above presented thesis was positively verified by observing that Islam, regard- ed as a factor influencing the institutional, cultural and socio-economic space in which Muslim financial institutions are functioning, determines the nature, functions and scope of the audit they perform. The value of the publication is its focus on the question rarely discussed in the national literature of the subject, i.e. religious audit performed in Islamic space.

Initial Coin Offering (ICO) as a Transformation of Financial Institution of Collective Investment

2020 ◽  
Vol 2020 (1) ◽  
pp. 81-103
Author(s):  
Aleksandr Babkin ◽  
Diana Burkaltseva ◽  
Andrej Tyulin ◽  
Pulod Azimov ◽  
Oleg Blazhevich
Keyword(s):  
Comparative Analysis ◽  
Financial Markets ◽  
Financial Institutions ◽  
Financial Institution ◽  
Digital Economy ◽  
Basic Tool ◽  
Advantages And Disadvantages ◽  
The Subject ◽  
New Form ◽  
Training Specialists

In conditions of financial institutions' development it is crucial to examine the transformation in the form of a collective investment institution under the influence of digitalization and, in particular, the emergence of cryptocurrencies. The subject of the research refers to the features of ICO functioning as a transformation of a financial institution for collective investment. The goal is to explore the ICO as a new form of collective investment. The results of the research are achieved through a comprehensive comparative analysis of ICO and IPO as a basic tool of financial institutions. The paper highlights the advantages and disadvantages, identifies the factors, analyzes the institutional regulation of ICO and proposes development vectors from three angles: for project creators, investors, regulators. The results can be used in policymaking, the functioning of joint investment platforms, in training specialists in the field of digital economy and financial markets.

scholarly journals The influence of the organization structure changes on management and sports results in the Lech Poznan sports club between 2011 and 2014

2020 ◽  
Vol Supplement 1 (1) ◽  
pp. 19-32
Author(s):  
LUKASZ KARSKI
Keyword(s):  
Research Methods ◽  
Applied Research ◽  
Organization Structure ◽  
Market Forces ◽  
Survey Questionnaire ◽  
Sports Clubs ◽  
Current Trends ◽  
Sports Club ◽  
Structure Changes ◽  
The Subject

Background: The increase in the competitiveness on the sports market forces elaboration of the proper organization structure in sports clubs. In 2011 Lech Poznan Club found itself in a situation which was inadequate to its ambition. The aim of this work is to present the influence of the implemented organization structure changes on the process of club management. Material and methods: The subject of the research was the Lech Poznan club and its organization structure between 2011 and 2014. The applied research methods were the interview and the survey questionnaire. Results: The introduction and the strategy realization, as well as the clear distribution of tasks were visible in the process of the changes in the organization structures. The success of those actions may be verified on the basis of the results of the end of season 2014/15. Conclusions: The conducted research shows that the Lech Poznan football club experienced transformation between 2011 and 2014. This transformation was adequate to the current trends of the sports club management, and it has permitted the club to win the Polish football championship.

scholarly journals 8.5. TRANSFORMATION OF THE PROPERTY INSTITUTION IN THE MODERN ECONOMY

2020 ◽  
Author(s):  
Е.В. Устюжанина ◽  
К. Ходжа
Keyword(s):  
Comparative Analysis ◽  
Property Rights ◽  
Research Methods ◽  
Historical Method ◽  
Modern Economy ◽  
The Subject

В статье обосновано, что развитие института собственности происходит путем расщепления целостной системы отношений на отдельные составляющие. Это расщепление осуществляется в трех направлениях: расщепление объекта собственности, расщепление субъекта собственности и ослабление связей между субъектом и объектом собственности. Научная новизна методологии проведенного исследования заключается в сочетании неоклассического и институционального подходов. В качестве методов исследования в работе использованы исторический метод, структурный и сравнительный анализ The article justifies that the development of the ownership institution takes place by splitting the holistic system of relations into separate components. This splitting is carried out in three directions: splitting the object of ownership, splitting the subject of ownership, and weakening the links between the subject and the object of ownership. In this transformation we see the implementation of the dialectical law of unity (integration of property rights and roles of owners) and the struggle of opposites (increasing splitting of both objects and subjects of ownership). The scientific novelty of the methodology is based on the combination of neoclassical and institutional approaches. Historical method, structural and comparative analysis are used as research methods of this study.

scholarly journals Comparative analysis of tourism potential of the Finno-Ugric republics: Mordovia and Mari El

2019 ◽  
Vol 11 (3) ◽  
pp. 342-355
Author(s):  
Marina A. Zhulinа ◽  
Larisa A. Zaitseva ◽  
Svetlana V. Saraikina ◽  
Liudmila V. Sotova
Keyword(s):  
Ethnic Identity ◽  
Comparative Analysis ◽  
Research Methods ◽  
Applied Research ◽  
State University ◽  
Analysis And Synthesis ◽  
Event Tourism ◽  
The Republic ◽  
Tourism Potential ◽  
Regions Of Russia

Introduction. Today, much attention is paid to the study and effectiveness of the tourism potential of the territory. Such territories are regions having a common ethnic identity. In Russia, these are Finno-Ugric federal entities. Geographically, they are separated from each other, but the development of joint tourism products is a doable task. The closest Finno-Ugric region to the Republic of Mordovia is the Republic of Mari El. The object of the study is the tourism potential of the Republic of Mordovia and the Republic of Mari El. The aim of the study is to compare the potential tourism potential of these two Finno-Ugric regions of Russia for the development of tourism. Materials and Methods. The study was conducted on the basis of research published by the academics of National Research Mordovia State University, within the framework of the priority research trach “Fundamental and applied research in the field of Finno-Ugric Studies”. The authors applied the following research methods: comparative geographical, statistical, cartographic, analysis and synthesis, generalization, expert estimates, observations, etc. Results and Discussion. The Republics have an interesting rich cultural and historical potential, on the basis of which tourist routes have been developed both in the capitals and countryside of the region. The tourism potential allows the development of cognitive, cultural, historical, sports, religious, event tourism, etc. The key task for its development in the regions and the effective promotion of the latter in the tourist markets is the creation of a branded or basic route that can serve as the basis for the formation of various tours. The development of such routes allows us to solve the strategic problem of including significant objects showing the region in inter-regional routes. Conclusion. Based on the study and comparative analysis of the tourism potential of the two Finno-Ugric regions, their opportunities for joint tourism activities are evaluated. One of the joint projects could be the development of an inter-regional tourist route that promotes the promotion of Finno-Ugric regions in the tourist market of Russia.

scholarly journals Lomonosov as an emblem of the Russian poetry (Russian poets of the XVIIIth century about the portrait of M.V. Lomonosov)

2020 ◽  
pp. 24-31
Author(s):  
O.V. Alekseeva ◽  
E.Ya. Antonova
Keyword(s):  
Comparative Analysis ◽  
Research Methods ◽  
Visual Arts ◽  
Cultural Context ◽  
Russian Literature ◽  
Cultural Consciousness ◽  
Russian Culture ◽  
The Subject ◽  
Way Of Thinking ◽  
Semantic Element

The purpose of this work is to analyze the poetic responses of writers of the XVIIIth century to the lifetime portrait of M.V. Lomonosov in the context of interest in the emblem. Research methods are cultural-historical and semiotic. Throughout the XVIIIth century, the emblem studies were incorporated into the Russian culture; they were used as a decorative and semantic element in visual arts and as an artistic device in literature being the reflection of the emblematic way of thinking of the time. The emblematic beginning has become the focuse of attention of modern researchers of Stefan Yavorsky, A.D. Kantemir and G.R. Derzhavin. The emblematic way of thinking of the time, manifesting in the lyrical genre of the portrait caption, is believed to be unstudied. The subject of this work is the single lifetime portrait of Lomonosov to which several poets (N.N. Popovsky, V.I. Maikov, G.R. Derzhavin and N.M. Karamzin) responded in different decades of the XVIIIth century. Working in the genre of the signature to the portrait, characteristic of their era, the poets, who were successors to the ode tradition established by Lomonosov, gave an assessment to the work of their predecessor. The comparative analysis of four poems shows how the poetic perception of Lomonosov changed during the XVIIIth century. In the middle of the century Lomonosov in the cultural consciousness of the era was significant as an epic poet, as an odes writer and as a scientist while at the end of the century Lomonosov is perceived exclusively as the creator of the solemn ode. We can say that the image of Lomonosov is emblematized and becomes a sign of Russia’s rootedness in the cultural context of Europe. The poems themselves, connected with the image and thought of as captions to the portrait, become the part of the emblem. At the end of the article, a number of questions and tasks are proposed that can be used by teachers of literature during the study of the Russian literature of the XVIIIth century and the works of M.V. Lomonosov’s, in particular.

scholarly journals Political discourse and the study of parliamentary communication: a comparative analysis

2019 ◽  
Vol 69 ◽  
pp. 00007
Author(s):  
Anna Konstantinova ◽  
Svetlana Anufrienko ◽  
Madina Abazalieva ◽  
Arevik Gevorgyan ◽  
Elena Soloveva
Keyword(s):  
Comparative Analysis ◽  
Comparative Study ◽  
Political Discourse ◽  
Applied Research ◽  
Social Institution ◽  
Specific Language ◽  
The Status ◽  
Analytical Review ◽  
Political Linguistics ◽  
The Subject

The article is devoted to an analytical review of the main areas of theoretical and applied research of parliamentary communication, among which a special attention is given to the theory of political discourse and political linguistics. The prospects for a comparative study of public parliamentary communication are outlined as oneof the comparatively not studied components of political discourse. Today parliamentary discourse, being one of the components of political discourse, is the subject and object of several humanitarian disciplines. The main system-forming factor of parliamentary discourse is its institutionality, which determines both the form and the content of parliamentary communication. The development of parliamentary communication as a democratic form of exercising state power is influenced by historical, social and cultural progress of mankind as a whole, and the specifics of achieving this progress in separate countries. Despite the existence of a universal democratic framework that determines the status of parliament as a social institution in different countries, its activities have national and cultural specifics. Comparison and identification of universal and national-cultural-specific language features of the parliamentary discourse in different countries are the urgent tasks for political linguistics to fulfill.

scholarly journals Comparative analysis of wishful thinking and curses of the Bezhta and Chamalal people

2020 ◽  
pp. 129-137
Author(s):  
Zainab Magomedovna Alieva ◽  
Madzhid Sharipovich Khalilov
Keyword(s):  
Comparative Analysis ◽  
Research Methods ◽  
Irreversible Process ◽  
Field Work ◽  
Comparative Methods ◽  
Wishful Thinking ◽  
Minority Languages ◽  
Continuous Sampling ◽  
The Subject ◽  
The Republic

The subject of this research is small folklore genres, namely wishful thinking and curses. The goal of this article consists in the comparative analysis of most used emotional and expressive lexis in the Bezhta and Chamalal languages. Currently, in the context of irreversible process of narrowing and unification of linguistic palette of humanity, its preservation requires the creation of full descriptions of the living” languages. This list also includes the non-written Bezhta language (from Tsez subgroup) and Chamalal language (from Andi subgroup) – two of the 18 minority languages existing in Dagestan. The research employs field material collected by the authors during expeditions of 2018-2020). Analysis is conducted on wishful thinking and curses in different ontological situations of the Bezhta and Chamalal communities. The relevance of studying small folklore genres of Bezhta and Chamalal people is substantiated by uniqueness of the type, is observed to a different degree in the folklore of different peoples. The key research methods contain analytical (analysis of theoretical literature and factual material on the matter), continuous sampling, descriptive and comparative methods. The methods of field work were applied in the course of expedition to Bezhta and Tsumadinsky Districts of the Republic of Dagestan in terms of collection of the materials on paremiology of Bezhta and Chamalal languages.

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