scholarly journals The role of company management in the choice of organizational structure

Tehnika ◽  
2021 ◽  
Vol 76 (1) ◽  
pp. 97-102
Author(s):  
Milan Mihajlović ◽  
Nikola Milenković ◽  
Slobodan Andžić
Keyword(s):  
Organizational Structure ◽  
Financial Statements ◽  
Market Environment ◽  
Internal Organization ◽  
Business Operations ◽  
The Subject ◽  
The Impact ◽  
Adequate Management

The dynamic and turbulent market environment poses great demands and challenges to the company's management. Adequate management response to these challenges should ensure more efficient, effective and economical business operations, significantly higher quality financial statements, as well as a modern organization of the company. The subject of this paper is the modern internal organization of the company. Based on that, it will be considered what is the impact of the internal organization on the overall business of the company, and what mechanisms and methods management can and should apply in this area, all based on relevant legal and professional regulations.

The Impact of Quantitative Easing on Emerging Markets – Literature Review

e-Finanse ◽  
2018 ◽  
Vol 14 (4) ◽  
pp. 67-76
Author(s):  
Piotr Bartkiewicz
Keyword(s):  
Emerging Markets ◽  
Large Scale ◽  
Empirical Literature ◽  
Quantitative Easing ◽  
Methodological Choices ◽  
The Subject ◽  
Methodological Approaches ◽  
The Impact ◽  
Sufficient Precision

AbstractThe article presents the results of the review of the empirical literature regarding the impact of quantitative easing (QE) on emerging markets (EMs). The subject is of interest to policymakers and researchers due to the increasingly larger role of EMs in the world economy and the large-scale capital flows occurring after 2009. The review is conducted in a systematic manner and takes into consideration different methodological choices, samples and measurement issues. The paper puts the summarized results in the context of transmission channels identified in the literature. There are few distinct methodological approaches present in the literature. While there is a consensus regarding the direction of the impact of QE on EMs, its size and durability have not yet been assessed with sufficient precision. In addition, there are clear gaps in the empirical findings, not least related to relative underrepresentation of the CEE region (in particular, Poland).

A Rhetorics of the Word

2019 ◽  
Author(s):  
George Pattison
Keyword(s):  
Political Discourse ◽  
Philosophical Tradition ◽  
Final Part ◽  
Communications Technology ◽  
Christian Life ◽  
Call And Response ◽  
Hermann Broch ◽  
The Subject ◽  
The Impact

A Rhetorics of the Word is the second volume of a three-part philosophy of Christian life. It approaches Christian life as expressive of a divine calling or vocation. The word Church (ekklesia) and the role of naming in baptism indicate the fundamental place of calling in Christian life. However, ideas of vocation are difficult to access in a world shaped by the experience of disenchantment. The difficulties of articulating vocation are explored with reference to Weber, Heidegger, and Kierkegaard. These are further connected to a general crisis of language, manifesting in the degradation of political discourse (Arendt) and the impact of new communications technology on human discourse. This impact can be seen as reinforcing an occlusion of language in favour of rationality already evidenced in the philosophical tradition and technocratic management. New possibilities for thinking vocation are pursued through the biblical prophets (with emphasis on Buber’s and Rosenzweig’s reinterpretation of the call of Moses), Saint John, and Russian philosophies of language (Florensky to Bakhtin). Vocation emerges as bound up with the possibility of being name-bearers, enabling a mutuality of call and response. This is then evidenced further in ethics and poetics, where Levinas and Hermann Broch (The Death of Virgil) become major points of reference. In conclusion, the themes of calling and the name are seen to shape the possibility of love—the subject of the final part of the philosophy of Christian life: A Metaphysics of Love.

scholarly journals Statutory audit in Slovakia – significant phenomenon of global European changes

2020 ◽  
Vol 74 ◽  
pp. 06006
Author(s):  
Denisa Domaracká ◽  
Veronika Kňažková
Keyword(s):  
Financial Reporting ◽  
Global Economy ◽  
Financial Statements ◽  
Legislative Regulation ◽  
Significant Phenomenon ◽  
The Subject ◽  
The Impact ◽  
Regulation Changes ◽  
Audit Performance

The changing global economy environment also affected the area of statutory audit. Nowadays, statutory audit faces the significant changes not only because of the processes of digitization and automation in accounting and auditing, but because of increased and tightened legislative regulation, too. The most important aspects of financial reporting and auditing are subject to EU Regulations and EU Directives. For this reason, the issue of legislative regulation changes in field of statutory audit in Slovakia has become the subject of our article. Currently, the proposal of amending and supplementing Act. No 431/2002 Coll. on Accounting, as amended underwent an interdepartmental comment procedure. The proposal includes the changes on requirements for statutory audit. This article examines the current proposal to change (mainly increase) the conditions for performing the mandatory statutory audit of financial statements in Slovak audit environment. Our goal is to clarify the reasons and implications behind the changes of Slovak legislation as well as the impact of these changes on audit performance in Slovakia. We believe conducting statutory audits in accordance with the applicable legislation accepted and implemented at international European level can contribute to transparency and improve the quality of audit performance. In order to achieve the goal, it was necessary to choose a purposeful work methodology and research methods.

Social capital in the theory and research of LIS professionals in the light of the literature on the subject. Review of current knowledge

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maja Dorota Wojciechowska
Keyword(s):  
Social Capital ◽  
Current Knowledge ◽  
Future Research ◽  
Content Type ◽  
Individual Social Capital ◽  
Rural Libraries ◽  
The Subject ◽  
The Moment ◽  
The Impact

Purpose The purpose of the paper is to present the latest scholarly trends in the field of social capital in libraries, to review research concepts published by LIS professionals and to suggest further research possibilities in this area. Design/methodology/approach This paper presents a review and critical analysis of literature associated with research on social capital in libraries to highlight its importance for the development of LIS and its impact on the functioning of environments linked with various types of libraries. The goal of literature analysis was to determine the current condition of research on social capital in libraries. The main trends were identified and the need for further qualitative analyses, which are missing at the moment, was confirmed. Findings It was determined that, so far, LIS professionals have focussed mainly on the role of municipal libraries in developing social capital, the problem of building trust, especially in immigrant circles and the impact of libraries on promoting a civil society. Academic libraries, rural libraries, organisational capital in libraries and individual social capital of librarians were a much less frequent subject of research. The role of libraries in developing social capital in educational (primary and secondary education) and professional (non-university professionals) circles is practically non-existent in research, and it will require in-depth studies and analyses in the coming years. Originality/value This paper constitutes a synthetic review of the latest research concepts concerning social capital in libraries. It identifies the most important research trends and areas that so far have not been explored and suggests research methods to help LIS professionals design future research in this area more effectively.

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

New Agendas for Special Education Policy: What the National Reports Haven't Said

1987 ◽  
Vol 53 (4) ◽  
pp. 295-299 ◽  
Author(s):  
Marleen Pugach ◽  
Mara Sapon-Shevin
Keyword(s):  
Special Education ◽  
Education Policy ◽  
Educational Reform ◽  
Special Focus ◽  
Special Education Policy ◽  
The Past ◽  
The Subject ◽  
The Impact ◽  
The Relationship

The calls for educational reform that have dominated the professional and lay literature for the past few years have been decidedly silent in discussing the role of special education either as a contributor or a solution to the problems being raised. As an introduction to this “Special Focus” on the relationship between general educational reform and special education, this article summarizes some of the more prominent reports with regard to their treatment (and nontreatment) of special education. The impact of proposed reforms for the conceptualization and operation of special education is the subject of the five articles that follow.

scholarly journals Emilio Betti: from the history of law to the general theory of interpretation

2020 ◽  
pp. 30-44
Author(s):  
Iuliia Rossius
Keyword(s):  
General Theory ◽  
Practical Importance ◽  
Dialectical Tension ◽  
History Of ◽  
History Of Law ◽  
The Subject ◽  
Theory Of Law ◽  
The Impact ◽  
Hans Georg Gadamer

The goal of this article consists in demonstration of the impact of research in the field of history and theory of law alongside the hermeneutics of Emilio Betti impacted the vector of this philosophical thought. The subject of this article is the lectures read by Emilio Betti (prolusioni) in 1927 and 1948, as well as his writings of 1949 and 1962. Analysis is conducted on the succession of Betti's ideas in these works, which is traced despite the discrepancy in their theme (legal and philosophical). The author indicates “legal” origin of the canons of Bettis’ hermeneutics, namely the canon of autonomy of the object. Emphasis is placed on the problem of objectivity in Betti's theory, as well as on dialectical tension between the historicity of the interpreted subject and strangeness of the object that accompanies legal, as well as any other type of interpretation. The article reveals the key moment of Betti's criticism of Hans-Georg Gadamer. Regarding the question of historicity of the subject of interpretation. The conclusion is made that the origin of the general theory of interpretation lies in the approaches and methods developed and implemented by Betti back in legal hermeneutics and in studying history of law.   Betti's philosophical theory was significantly affected by the idea on the role of modern legal dogma in interpretation of the history of law. Namely this idea that contains the principle of historicity of the subject of interpretation, which commenced  the general hermeneutical theory of Emilio Betti, was realized in canon of the relevance of understanding in the lecture in 1948, and later in the “general theory of interpretation”. The author also underlines that the question of objectivity of understanding, which has crucial practical importance in legal hermeneutics, was transmitted into the philosophical works of E. Betti, finding reflection in dialectic of the subject and object of interpretation.

scholarly journals Is There a Link between Oropharyngeal Microbiome and Schizophrenia? A Narrative Review

2022 ◽  
Vol 23 (2) ◽  
pp. 846
Author(s):  
Stanislas Martin ◽  
Audrey Foulon ◽  
Wissam El Hage ◽  
Diane Dufour-Rainfray ◽  
Frédéric Denis
Keyword(s):  
Periodontal Disease ◽  
Research Team ◽  
Oral Microbiome ◽  
Oral Microbiota ◽  
Future Studies ◽  
The Subject ◽  
The Moment ◽  
The Impact ◽  
The Brain

The study aimed to examine the impact of the oropharyngeal microbiome in the pathophysiology of schizophrenia and to clarify whether there might be a bidirectional link between the oral microbiota and the brain in a context of dysbiosis-related neuroinflammation. We selected nine articles including three systemic reviews with several articles from the same research team. Different themes emerged, which we grouped into 5 distinct parts concerning the oropharyngeal phageome, the oropharyngeal microbiome, the salivary microbiome and periodontal disease potentially associated with schizophrenia, and the impact of drugs on the microbiome and schizophrenia. We pointed out the presence of phageoma in patients suffering from schizophrenia and that periodontal disease reinforces the role of inflammation in the pathophysiology of schizophrenia. Moreover, saliva could be an interesting substrate to characterize the different stages of schizophrenia. However, the few studies we have on the subject are limited in scope, and some of them are the work of a single team. At this stage of knowledge, it is difficult to conclude on the existence of a bidirectional link between the brain and the oral microbiome. Future studies on the subject will clarify these questions that for the moment remain unresolved.

scholarly journals The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit?

2021 ◽  
Vol 23 (3) ◽  
Author(s):  
Diza Dianeke Budi Prabowo ◽  
Dwi Suhartini
Keyword(s):  
Industrial Revolution ◽  
Audit Quality ◽  
Practical Implication ◽  
Financial Statements ◽  
Auditor Independence ◽  
Audit Process ◽  
Accounting Firms ◽  
Audit Reports ◽  
The Impact

The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.

scholarly journals Funkcje mediacyjne realizowane przez mediatora w trakcie mediacji. Wybrane zagadnienia

2018 ◽  
Vol 27 (3) ◽  
pp. 73
Author(s):  
Marzena Myślińska
Keyword(s):  
Legal Regulation ◽  
Professional Role ◽  
Legal Order ◽  
Mediation Process ◽  
Legal Relationship ◽  
The Social ◽  
Key Issues ◽  
The Subject ◽  
The Impact

<p>The subject of this article is the analysis of the activity undertaken during mediation in the context of the characteristics of the mediation process and the normative conditions of the legal relationship and disputes resolved through this form of ADR. In order to implement the project, the content of the work will contain a list of functions performed by the mediator during mediation as ‘the environment for performing the role’ (which is not closed due to the dynamics of interaction in the negotiations). Their character and content determine the nature of the social and professional role of mediators in the Polish legal order, it also allows us to illustrate in detail the key issues for reflection on the professional role, including, for example, legal liability and conflict of roles. Mediation functions are diversified in terms of the frequency of their implementation depending, among other things, on the strategy of conducting mediation, the specificity of the dispute and the legal regulation of mediation. The discussion of the last of the indicated differentiating factors (i.e. the impact of universally binding law) will be reflected in the content of the paper.</p>

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