Institutional influence on the development of the accounting-sphere in Galicia in the second half of the XIX – first half of the XX century

The article presents the results of historical and accounting research on the influence of economic and cultural - educational institutions of Galicia in the second half of the XIX - first half of the XX century on the then development of the accounting sphere in the region (provincial accounting). The study reveals the prerequisites and organizational and legal framework for the functioning of non-governmental (ethno-national) institutions in the Austro-Hungarian and Polish periods, which in one way or another influenced the content and functional focus of accounting, provided appropriate training. The general panorama of the institutional environment of the region and specific factual material on the solution of economic associations and educational societies to improve accounting practices (content and methodological aspects) and organizational forms of accounting training with the contribution of Ukrainian institutions. The article reveals specific facts of the contribution of various audit unions of Galicia in the development of practical accounting and the organization of the study of accounting and auditing disciplines in trade schools and in the form of studio training of accountants, auditors and members of supervisory boards. The content of educational programs, manuals and instructional and methodical material used in the system of cooperative schooling and practicing accountants is researched and analyzed. Some materials of manuals are emphasized, which significantly increased the level of practical accounting in that period and remain relevant today. The research methodology is based on a dialectical understanding of the historical processes of the dependence of the development of the accounting sphere on socio-cultural conditions and the institutional environment. Among the research methods the main one was the historical - system method, which in combination with genetic approaches provided empirical generalizations and made it possible to single out specific features of regional accounting (provincial accounting) in that period. There are some aspects that can be used for modern theory and practice.

What brings contracting back in-house? A synthesis of international evidence

Contracting back-in has received growing scholarly attention, but there is little empirical consensus in the literature as to what drives governments to bring previously contracted work back in-house and to what extent. This study performs a meta-analysis to synthesize 332 effect sizes from 16 existing studies concerning the antecedents of contracting back-in across different countries. The analysis indicates that contracting back-in is a market management strategy driven by low levels of market competition, high proportions of for-profit contractors, insufficient cost savings, and inadequate contract management. Meanwhile, contracting back-in is a political move shaped by left-wing political ideology and employee opposition to outsourcing. Environmental factors including unemployment rate, population size, and population density also play a role. This study provides empirical generalizations of previous results and contributes a more coherent knowledge base for future studies. Points for practitioners Our analysis indicates that contracting back-in is driven by a mix of both pragmatic and political factors, but pragmatic factors related to contracting management complexity shape contracting back-in in a more forceful way. Our findings also suggest that factors pushing governments to contract out do not necessarily have an impact on contracting back-in. Government decisions to contract out and contract back-in may be based on different considerations.

Agent-Based Simulation of Customer Satisfaction : A Systematic Review

Mathematical modelling of customer satisfaction has attracted strong academic interest over the centuries. Traditional satisfaction models have aimed at empirical generalizations and hence describe the customers’ behaviour parsimoniously at the market level. More recently, agent-based modelling and simulation has increasingly been adopted since it operates on the individual level and, thus, can capture complex emergent phenomena highly relevant in satisfaction research. Agent-based methods have been applied in this context both as intuition aids that facilitate theory-building and as tools to analyse real-world scenarios, support management decisions and obtain policy recommendations. This review addresses both streams of research. The research critically examine the strengths and limitations of agent-based modelling in the context of customer satisfaction. The target audience of the paper includes both researchers in marketing interested in new findings from the agent-based modelling literature and researchers who intend to implement agent-based models for their own research endeavours. Accordingly, cover pivotal modelling aspects in depth (concerning, consumer behavior) and outline existing models in sufficient detail to provide a proper entry point for researchers new to the field.

Agricultural Involution and Bureaucratic Involution: Types, Concepts, Empirical Generalizations, and Theoretical Mechanisms

The article reviews the history of the word “involution,” the empirical basis of the concept of “agricultural involution,” and the mechanisms operating behind that phenomenon. It then considers the very different empirical bases and mechanisms of “bureaucratic involution.” State and peasant might interact in a positive way that leads to development – as when the state in the Reform era gave peasants the power and right to respond to market stimuli and develop the “labor and capital dual intensifying” “new agriculture” that has led to genuine development, demonstrating how small peasants have been the true primary subjects of Chinese agriculture and the true key to genuine agricultural development. By contrast, if bureaucratic involution should force on peasants policies that run counter to realities, it can lead to malignant “ultra-involution.” Similar consequences can be seen in spheres with scarce opportunities relative to the number of people seeking them, once they are placed under the forces of bureaucratic involution, as in the “examinations-above-all-else education system” as well as in similar (public and private) enterprise management. That is why the word “involution” has recently triggered such widespread resonance among so very many people. What is needed is state-party policies that truly accord with the interests of the people and draw their active participation. That kind of combination is what can check tendencies toward ultra-involution.

The Puzzle of Anaphoric Bare Nouns in Mandarin: A Counterpoint to Index!

Jenks (2018) argues that Mandarin bare NPs cannot be classified as definites simpliciter. Adopting the distinction between weak and strong article definites in Schwarz (2009), he proposes that Mandarin makes a lexical distinction between the two types of definites: bare nouns are weak definites, demonstratives are strong definites. He further proposes that their distribution is regulated by a principle called Index!. In this article we first point out some problems with the empirical generalizations presented in Jenks’ description of Mandarin and then sketch out an alternative approach to the distinction between Mandarin demonstratives and bare nouns. We end with some comments about the kind of further empirical work that needs to be done before definitive claims can be made about the competition between demonstratives and other types of definites.

Reconsideration of the author’s established world perception and its cognition

This discusses a relevant topic of perception of the world and reality, which are usually characterized as complex and ambiguous. The author, who graduated from Moscow Methodological Circle (MMC) and mentored by its founder G. P. Shchedrovitsky, reconsiders his views upon the interpretation of the topic at hand. Analysis is conducted on comprehension of the activity by G. P. Shchedrovitsky, the task of overcoming the naturalistic approach towards reasoning formulated by him, and the transformation of views within the MMC (transition from the concept of reasoning towards the theory of activity, and later on, mental activity). The article provides the authorial representations on reasoning acquired in the course of research, which are substantiated by a range of factors – history, culture, language, identity, concepts, and sociality. Based on the examples from the history of philosophy and science, the author explores the key stages in the formation of ideal objects and the role played by various factors, including reasoning and activity, as well as the peculiarities of shaping understanding and worldviews. In the current context the author demonstrates why it is difficult to comprehend the “world order”. The main reasons include dual transition (end of modernism and establishment of the “future culture”; project nature of innovations; imperfection of methodology, namely incomplete empirical generalizations. The author indicates that his goal was not the criticism of G. P. Shchedrovitsky and his successors, but overcoming own representations, which allow developing creativity as the foundation of modern mentality.

THE MANAGEMENT OF A TRAINING DEVELOPMENT STRATEGIES TO INCREASE THE COMPETITIVE ADVANTAGE OF LIFE LOCAL INSURANCE COMPANIES

This study aims to analyze the development of training management for employees and agents as well as a training roadmap model and human resource development in increasing competitive advantage in Local Life Insurance. The paradigm in the implementation of this research uses a qualitative phenomenological paradigm as a reference, pattern and framework that starts from empirical generalizations or empirical generalizations on the growth and development of social reality. ThisXresearchxuses qualitativexmethods with thextype ofXcaseXstudy research. Primary data were obtained from information and factual experiences of informants using structured interviews through In-depth interviews and focus group discussions. The results of the study found that this local life insurance company did not yet have training management and employee development. HRD is not able to formulate employee development patterns. This company needs to conduct a comprehensive evaluation of the occurrence of a vacancy in the management system for employee training and development. The results of the study also show management's neglect when there is a vacancy of the people development function by the company's HRD. Agency Training & Development already owns and implements Agent training management

Hierarchical forms of inequality in reality: in search of regularities and problems of explanation

The paper is devoted to the problems of study of environmental systems, especially to geographic systems. There is a strong focus on a search for regularities in the differentiation of real systems and on a discussion of possible explanatory principles of these regularities. Above all, there is a summary of the results of the research focused in this way at the socio-geographic centre of the Faculty of Science of Charles University. The research is based on the ideas and empirical generalizations of Jaromír Korčák. Eighty years have already passed since Professor Korčák published his study about two basic types of arrangement of mass phenomena in reality: a relative homogeneity of generic systems of elements on the one hand and asymmetric (hierarchical) differentiation of environmental systems on the other.

Perancangan Aplikasi Pencarian Guru Les Privat Komputer Berbasis Android

The purpose of this research is to help students get learning outside the school environment, this is a better education because in addition to school children also get education from private lessons. In addition, this application also functions as a forum for private tutors to boost the economy. Gathering the information students need to do computer learning which is currently all done is easier. So it is hoped that with the design of this private computer tutoring application, it can help students get learning outside the school environment and around the student's residence. The research method used is grounded research, which is a research method based on facts and uses comparative analysis with the aim of making empirical generalizations, establishing concepts, proving theories, developing theories, collecting and analyzing data at the same time. After the author analyzes and collects data, finally the writer can draw the conclusion that with this application system, it can help students get the learning they need easily and efficiently.