Student’s Literacy on Green Accounting Concept and its Challenges Ahead

Accounting students are required to conceive how to arrange a sustainability report and conceive it concept. The aims of this study are to interpret student’s literacy on defining green accounting and find out the challenge on improving it. This qualitative study was conducted in interpretive paradigm using phenomenological approach. The analysis unit are the higher education institution which have accounting bachelor degree program in East Kalimantan. The interpretation of student’s literacy was define based on their conceive to green accounting concept which involve the qualitative characteristic information generated, the principles underlying of green accounting, and the components of green accounting report. This research finds out that the accounting student’s literacy on green accounting were divided in three results; (1) high literacy in defining qualitative characteristic information generated, (2) low literacy in defining the principles underlying of green accounting, and (3) awful literacy in defining the components of green accounting report. There are still lack of understanding in defining some green accounting concept, it caused by; (1) student’s lack of interest and curiosity to explore this concept inclusively, (2) some higher education institution have not provide a specific subject in learning it, (3) the lack of student’s research in exploring some themes related to green accounting. This study implies accounting bachelor degree program to have several curriculum evolvements to improve it. Inclusive interpretations are crucial to describe the literacy of green accounting concept in higher education institutions including lecture’s literacy on it, meanwhile this study have focused on student’s literacy only. Received: 8 February 2021 / Accepted: 18 September 2021 / Published: 5 November 2021

Characterization of lemma and palea in nine different species of Eragrostis (Poaceae)

Eragrostis, the largest genus in tribe Eragrostideae has 36 species in India and with 406 species in the world. The present study investigates the morphological and micromorphological variations of lemma and palea in nine species of the Eragrostis, collected from Panchmahal and Dahod districts of Gujarat. Qualitative and quantitative features of microharis, and epidermal cells in the different regions, apex middle and base of lemma and palae has been observed. Apart from this, undulation patterns also play a key role in species identification. Two major types of undulation pattern ∩ and Ω have been observed in the studied species. The present study concludes that, different types of microhairs, size and shape of epidermal cells and its undulating pattern can be significantly used in delimitation of Eragrostis with the help of all the qualitative and qualitative characteristic features it was possible to prepare a dichotomous key to identify the nine different species of Eragrostis.

Formation of Hong Kong’s Administrative System in the 1840-1870s

The article considers the process of Hong Kong’s administrative system formation after its placement under the administration of the British Empire in 1842. A brief description of the local Chinese and expatriate communities is given and the character of their interaction is identified. The transformations of Hong Kong’s administrative system at the various stages of its formation are analyzed and its qualitative characteristic is given. The significant language and other barriers to the establishing of interaction between colonial administration and the Chinese community and inefficiency of the administrative control pattern in the 1840-50s are identified. Inefficiency of this pattern is considered as a prerequisite for its development by establishing of the new scheme of civil servants’ selection with the aim of teaching them Chinese language and creation of the team of interpreters ready to communicate with the local Chinese. The abovementioned scheme turned out to be efficient and practically laid the foundation for creating Hong Kong’s administrative system. The author comes to the conclusion that the new scheme trained specialists made an important contribution to the development of Hong Kong, which from the periphery of the Qing Empire was transformed to the autonomous outpost of the British Empire.

Voice teacher’s artistic-pedagogical proficiency in the terminological field of scientific research

The article makes an attempt to organize the conceptual-terminological field of research of the phenomenon of “voice teacher’s artistic-pedagogical proficiency” in order to give the most appropriate definition. It is proved that a voice teacher’s artisticpedagogical proficiency is a qualitative characteristic of his professional competence, which is manifested in a specific set of qualities necessary for successful teaching in music pedagogy and concerns teaching students the interpretation of artistic images by means of vocal technique and free possession of pedagogical technique.

ALGORITHM FOR COLLECTION AND ANALYSIS OF EXPERT OPINIONS TO FORM RECOMMENDATION BASE FOR MANAGING ACCOUNTING OBJECTS BASED ON FUZZY-MULTIPLE APPROACH

The subject of the study in this article is the methods associated with determining the number of experts required to collect opinions, which will be used in the future when analyzing the management object. Since the task of managing accounting objects is considered in the work, information on the correspondence of numerical intervals to the qualitative characteristics of each of the financial indicators will be collected from the experts. The proposed methodology allows one collection of expert opinions to determine the agreed intervals for each qualitative characteristic of the financial indicator, regardless of expert number of.

Multilingualism as a factor of interethnic education in the contemporary Russian cinematography

В статье предпринята попытка описания основных функций, связанных с введением более чем одного языка в диалогическую речь героев в нескольких современных российских художественных фильмах («Кукушка», «Сестренка», «Норвег», «Айка», «Побег из Москвабада»). Перечисленные киноленты участвовали в программах кинофестивалей в России и за рубежом, в том числе в Польше, где получили зрительские призы и признание критиков. Многоязычие в этих фильмах мотивировано затронутыми темами межэтнических отношений, межкультурных контактов как результата путешествий, миграций, в том числе вынужденных, при попытке покинуть территорию военных действий. Основная функция многоязычия — отразить культурные (в том числе языковые) реалии этнической группы, дать качественную характеристику контактов с другими этносами, ориентированную на открытость, конфликтность, отчуждение героев как членов различных наций. Благодаря режиссерскому приему введения в действие фильма нескольких языков, зрители получают дополнительную информацию о межэтнических отношениях (русские, таджики, киргизы и т. д.) в многонациональной Москве, отношении к трудовым мигрантам и представителям западной культуры. Многоязычие дает дополнительную информацию о социальном статусе героев и их идентичности. The article attempts to describe the main functions associated with the introduction of more than one language into the dialogic speech of characters in several modern Russian feature films («Cuckoo», «Little sister», «Norveg», «Aika», «Escape from Moskvabad»). These films participated in the programs of film festivals in Russia and abroad, including Poland, where they received audience awards and critical acclaim. Multilingualism in these films is motivated by the themes of inter-ethnic relations, intercultural contacts because of travel, migration, including forced ones, when trying to leave the territory of hostilities. The main function of multilingualism is to reflect the cultural (including linguistic) realities of an ethnic group, to provide a qualitative characteristic of contacts with other ethnic groups, focused on openness, conflict and alienation of heroes as members of different nations. Through the director’s reception of the film in several languages, viewers receive additional information about inter-ethnic relations (Russians, Tajiks, Kirghiz, etc.) in multi-ethnic Moscow, the attitude towards labor migrants and representatives of Western culture. Multilingualism provides additional information about the social status of the characters and their identity.

On classification of obligations of property owners in a multi-unit building

The subject of this research is the classification of obligations of property owners in a multi-story building, as well as their maintenance. The need for studying the classification of responsibility of property owners dictated by scientific and practical importance: the disclosure of the content of responsibilities reveals the essence of burden of the content of individual accommodation and shared property in a multi-unit building, as well as the due and socially proper behavior of obliged entities – the property owners. For determining the criteria for classification of obligations of property owners, the author analyzes the provisions of housing and civil legislation. There is no research on the system of obligations of property owners within the science of civil and housing law. For eliminating the theoretical gap, the author attempts to classify the obligations of property owners in a multi-unit building, as well as examine their content. A new perspective upon the classification of obligations based on various criteria is suggested. Special attention is turned to the characteristics of obligations of property owners as a landlord and as a neighbor. The criterion for division of such obligations consists in qualitative characteristic of the status of property owner: owner-landlord and owner-neighbor, and the obligations assigned thereof. The conclusion is made that the owner of accommodation in a multi-unit building is distinguished by care for the property, willingness to contribute economically, and reasonable neighborliness.

On the issue of assessing the adequacy of the reserves of insurance companies with various methods for determining the loss of business

The article discusses methods for calculating the loss ratio of insurance companies, including compulsory medical insurance, which is the basis for building a health system; su’ciency of formed reserves, which are created in connection with the possibility of losses. Variants of interpretation of calculated indicators into a qualitative characteristic of the insurance company. A comparative analysis of the calculation of indicators of loss-making of insurance companies and the adequacy of the formation of reserves of insurance companies according to Russian accounting standards and in accordance with the requirements of international financial reporting standards.