scholarly journals The subject of behavioural accounting research

2018 ◽  
Vol 2018 (98 (154)) ◽  
pp. 147-166
Author(s):  
Dominika Korzeniowska

The aim of the paper is to present the subject of behavioural accounting research based on the definitions and typologies of its research areas that can be found in literature. The method of analysis of literature available on the Internet was used. Databases of scientific publications were searched using combinations of relevant keywords. Definitions were found in 2 books and 7 articles (including 2 in Polish), and for the purpose of presentation of the research areas 11 articles written in English were selected. Analysis of the definitions shows that they are very general, ambiguous and preliminary in nature. As for the attempts to systematise the work in the field of behavioural accounting, the classification of its research areas has not yet been established – we only have typologies that do not always fully reflect the specifics and the wide scope of this sub-discipline. The main value of the paper is in collecting and summing up the publications addressing the subject of behavioural accounting, which is a step in the process of systematizing its cur- rent research achievements and development of its identity.

2015 ◽  
Vol 66 (1) ◽  
pp. 14-27 ◽  
Author(s):  
Monika Piątkowska ◽  
Jolanta Żyśko ◽  
Sylwia Gocłowska

AbstractThe aim of the paper was to outline and evaluate the existing scientific achievements regarding the phenomenon of ambush marketing in sport, mark the dominating problematic areas, and create a literature database for the purposes of further research. The systematic literature review was conducted in the following stages: planning and conducting the review, analysis, and description of the results. The preliminary analysis included a combined number of 21,176 studies published between 1984-2013 in journals, books, and other sources included in analyzed databases, chosen using a meta-keyword: ambush. Analysis of the subject literature on the phenomenon of ambush marketing in sport allows for the classification of the works into three dominating research areas: identification of ambush marketing phenomenon, identification of the influence of ambush marketing practices on consumers, and identification of counter-ambush strategies. This review indicates the need for secondary research in social sciences in a more systematic way and more rigorously than it was done until now.


2021 ◽  
Vol 2021 (1) ◽  
Author(s):  
L. Zakharkina ◽  
Ye. Okhrimchuk

The article reflects the results of processing of bibliographic data presented in the Scopus database, filtered using the following keywords: ‘Internet of Things’ and ‘Business’. The main purpose of the study is to analyze scientific publications, review their structure and their dynamics using the data visualizing tool VOSviewer. This bibliographic analysis aims to simplify the understanding of the processed material through visualization. In total, the data of 6108 scientific publications were analyzed during the study. The period of active increase in publishing activity is the period from 2010 to 2019, with a significant increase in the total number of works every year. After facing difficulties in the face of the COVID-19 pandemic, publication activity declined for the first time in 2020, but the indicators of the beginning of 2021 predict a resumption of the course to increase the number of works in this area. Experts from 112 countries are working on research on this topic, but despite the quantitative indicators of published materials, the leading countries are America, China and the United Kingdom. The result of keyword analysis was the opportunity to identify the main trends in research, namely: cloud computing, information management, network security, Industry 4.0 and more. The article generates a model for visually displaying the significance of keywords and their relationship to each other. The analysis resulted in the construction of a cluster model and the identification of six main areas of research on the Internet of Things technology. It is established that most scientific works on this topic are devoted to the following topics: application of technologies in production and management; research of communication and energy efficiency problems; working on the Internet; using cloud technologies and working with data sets; solving security and personal data protection issues; Smart technologies (smart homes and devices). Thanks to practical data visualization tools, it is possible not only to monitor trend areas but also to find problematic and most unexplored research areas.


2016 ◽  
Vol 3 (2) ◽  
pp. 144-154
Author(s):  
A V Danilenkov

The article is focused on the analysis of the genesis and legal meaning of the Internet-law principles within the framework of the international and national public order; the author substantiates and lays out the classification of those principles; the adoption of the international law act to incorporate the fundamental Internet-law principles is envisaged. The author castigates some positions and views, circulating in the law science, which purport to attribute the Internet-law principles with the so-called «soft law» tag, being of opinion that such meta-juridical assumptions and easiness may impede doctrinal evaluation of Internet-law as evolving area of law and lead to the obscurantism in the field of the scientific legal knowledge about the subject matter and method of Internet-law as well as the substantive characteristics of the relations, governed by its norms. In order to bolster up his thesis the author refers to the practice of sanctioning the «fair customs» in the area of registration and use of the domain names and the rapid development in the last decade of the international legislation and case law including the numerous decisions of the European court for human rights re privacy and etc. which completely overturns the concept of the Internet-law as stuck in the rudimentary standing of the «soft law». Author also substantiates the argument that most of the Internet-law principles are formed in the course of the regulatory and law enforcement activity of the specialized organizations (such as ICANN, ITU and others) and also ensue from the coincidental practice of the states and quasi-state constituencies (such as European Union).


2021 ◽  
Vol 58 (2) ◽  
pp. 204-222
Author(s):  
Mariusz Barański ◽  
Agnieszka Haznar-Barańska

Objective: Evacuation is a broad concept encompassing many forms of movement in the event of an emergency. Definitions of evacuation are different in many standards and publications in the field of fire safety engineering. The introduction of a unified version of the definition will allow for a precise description of this process. The diversity of its forms and types in the literature on the subject requires the introduction of an appropriate classification. This will allow for systematization of various forms of evacuation and conducting more precise research on individual types of the evacuation process. Introduction: The evacuation process takes into account the possibility of moving not only people, but also animals and property from a place of danger to a currently safe place. It is a process that does not always take place in an organized or orderly way, and its effect is to leave the place of danger by all people. The complexity of the evacuation process allows it to be divided due to various forms, ways of conducting it, or objects subject to evacuation. In the literature on the subject, many definitions of various forms of evacuation have been formed, i.e. general, phase, organized, self-evacuation, indepen- dent, rescue, primary, gradual, selective, sequential, full, preventive, partial, successful, total, successful, successful, secondary, primary, intervention, managed, directed, unmanaged, I degree, II degree, III degree, etc. Methodology: The authors reviewed the available definitions of the concept of evacuation and proposed a new definition to describe the process in more general terms. In addition, the authors conducted a review of the forms of evacuation and its classification occurring in scientific publications within the national scope. As a result of the detailed analysis, a preliminary classification of individual determinations of the evacuation process was made. Conclusions: The concept of evacuation has a much broader meaning than the current definitions of this process. The analysis shows that evacuation should be defined as a process of moving people, animals or property from a place of danger to a place currently safe. For the purposes of this article, a total of more than 25 evacuation process determinations have been identified, which have been classified into 12 categories. Progress in many areas, i.e. construction, development of transport and urban infrastructure and the occurrence of public demonstrations/events, affects the need to verify existing definitions for the needs of new conditions. The publication aims to draw attention to the need to introduce a systematic analysis of the classification of the evacuation process. Such classification will allow for the proper identification of all kinds of variables that have different effects on different forms of this process. The introduction of such a division will allow the use of appropriate measures, tools and procedures to ensure an adequate level of human safety. The carried out categorization may be the basis for identifying the risks that may occur during individual forms of evacuation. Keywords: evacuation, evacuation definition, types of evacuation, fire safety Type of article: review article


Author(s):  
Andrei Andreevich Sabinin

The object of this research is the system of social relations in the sphere of posting information on the Internet. The subject of this research is the social relations that arise in the context when the internal affairs officer gets paid for posting Internet content. The goal of this work is determine the legitimacy of receiving a monetary reward by the internal affairs officer for posting information on the Internet. The author examines the concept of “donation” and its legal nature, correlated the acquisition of such income and administrative-legal prohibitions imposed on the internal affairs officer. The conclusion is made on the possibility of manifestations of corruption if an employee of the internal affairs bodies receives donations on the Internet. A solution is offered on the improvement of the legal mechanism of such social relations from the perspective of anti-corruption legislation. The novelty of this work is defined by need to improve the legal mechanism for regulating these social relations, as well as in limited number of scientific publications on the topic. The conclusion is made that a volunteer transfer of funds from one Internet user (private entity) to another (private entity), a gratitude for posted information, or for the purpose of development and improvement of activity of the author of the Internet content by online means, should be regarded as donation agreement. The acquisition of income by the internal affairs officer in form of donation for posting information on the Internet that is not related to his official duties is admissible, however contains significant corruption risks. It is essential to revise the normative legal acts with regards to corruption standards of the internal affairs officer for improving the effectiveness of legislation in the sphere of corruption prevention.


2021 ◽  
Vol 141 (1) ◽  
pp. 108-120
Author(s):  
SŁAWOMIR STALMACH

The article briefl y discusses four areas that should be considered when analysing the concept of cybersecurity: the legal aspect of cyberspace, the state security system, the specifi city of the media in the Internet environment, and last but not least – new virtual reality emerging in cyberspace. In the context of cybersecurity, all of these research areas have to be considered together


Author(s):  
Petar Halachev ◽  
Victoria Radeva ◽  
Albena Nikiforova ◽  
Miglena Veneva

This report is dedicated to the role of the web site as an important tool for presenting business on the Internet. Classification of site types has been made in terms of their application in the business and the types of structures in their construction. The Models of the Life Cycle for designing business websites are analyzed and are outlined their strengths and weaknesses. The stages in the design, construction, commissioning, and maintenance of a business website are distinguished and the activities and requirements of each stage are specified.


Metahumaniora ◽  
2017 ◽  
Vol 7 (1) ◽  
pp. 128
Author(s):  
Dicky Rachmat Pauji

Amâlî (Imla) is a methodology used in studying Arabic language and literature that has a very wide scope. Amâlî (Imla) itself can be translated as: to dictate, to add, to fill in and etc. Amâlî (Imla) may also be interpreted further by the following narration: A teacher (ustadz) comes to a place like a mosque, an Islamic school or any learning space in general. In the process of teaching and learning, all that are spoken by the teacher is written down by the students on pieces of paper they had prepared earlier then be compiled into a book which will be preserved. This paper presents a brief summary of Amâlî (Imla) as a methodology which is discussed in many Amâlî (Imla) related literature works written from the beginning of 7th century until the 14th century. The subject Amâlî (Imla) is written in exceedingly diverse manner, unique to each of numerous known authors. This paper also discusses about various meaning of the word Amâlî (Imla) that has been interpreted differently among authors. In addition, the method of separating chapters and other minor distinct writing style that each of various groups of Amâlî (Imla) authors had developed was presented in this work. And lastly, this paper discusses the fact that Amâlî (Imla) related textbook authors were not only originated from the Middle East, but also from regions such as Iran (Huzistan) and Andalusia


Author(s):  
Aleksey Klokov ◽  
Evgenii Slobodyuk ◽  
Michael Charnine

The object of the research when writing the work was the body of text data collected together with the scientific advisor and the algorithms for processing the natural language of analysis. The stream of hypotheses has been tested against computer science scientific publications through a series of simulation experiments described in this dissertation. The subject of the research is algorithms and the results of the algorithms, aimed at predicting promising topics and terms that appear in the course of time in the scientific environment. The result of this work is a set of machine learning models, with the help of which experiments were carried out to identify promising terms and semantic relationships in the text corpus. The resulting models can be used for semantic processing and analysis of other subject areas.


2020 ◽  
Vol 15 (2) ◽  
pp. 68
Author(s):  
А. Н. Сухов

This given article reveals the topicality not only of destructive, but also of constructive, as well as hybrid conflicts. Practically it has been done for the first time. It also describes the history of the formation of both foreign and domestic social conflictology. At the same time, the chronology of the development of the latter is restored and presented objectively, in full, taking into account the contribution of those researchers who actually stood at its origins. The article deals with the essence of the socio-psychological approach to understanding conflicts. The subject of social conflictology includes the regularities of their occurrence and manifestation at various levels, spheres and conditions, including normal, complicated and extreme ones. Social conflictology includes the theory and practice of diagnosing, resolving, and resolving social conflicts. It analyzes the difficulties that occur in defining the concept, structure, dynamics, and classification of social conflicts. Therefore, it is no accident that the most important task is to create a full-fledged theory of social conflicts. Without this, it is impossible to talk about effective settlement and resolution of social conflicts. Social conflictology is an integral part of conflictology. There is still a lot of work to be done, both in theory and in application, for its complete design. At present, there is an urgent need to develop conflict-related competence not only of professionals, but also for various groups of the population.


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