Accounting Institute: on the Genesis and Impact of Management Revolutions

The aim of the study is to establish the presence of a causal relationship between the historical development of the accounting system (its modification) with management revolutions, identification of new characteristic features and accounting functions arising from changes in management approaches and requirements for accounting information for management purposes. Achieving the goal of the study involves identifying opportunities for further improving the accounting system based on the experience of its genesis under the influence of managerial revolutions. The methodological basis of the study is the dialectical method of cognition. The use of the historical method allowed to establish the logical dependence of the evolution of accounting on the requirements of the management system. Analytical and systematic methods were used to identify and form descriptions of the relationship of the accounting system in budgetary institutions with the processes of management system transformation and management revolutions. The impact of managerial revolutions on the accounting system in Ukraine and their consequences are established on the basis of an empirical generalization of historical archival and literary descriptions, as well as a critical analysis of the regulatory regulation of accounting, its norms and practices. The existence of a direct influence of managerial revolutions on the content, requirements, principles and methods of accounting is justified. The above result is based on the results of the analysis of the historical content of accounting, its evidence (accounting documents), as well as the assessment of the functions of the persons who carried out the accounting. The study of works on the history of accounting made it possible to assess the genesis of the introduction of the institutional approach and accounting as the basis for its transformational changes aimed at strengthening compliance with management needs. The study showed that accounting is changing under the influence of transformations in management, changes in its requests, determined by the existing needs of management.

Prior Criminal Offense As A Prerequisite For Secondary Criminal Activity

In recent years, the legal literature has begun to use the concept of secondary crime, which has long been used in German criminal law and is based on the theory of involvement in a crime. An analysis of the domestic criminal law literature suggests that this concept has not yet been sufficiently disclosed by anyone. It should be noted that the problems of involvement in the crime are given much less attention than, for example, complicity. This can be explained by the fact that involvement is considered by individual scholars within the institute of complicity. The term «preceding» is intended to emphasize the fact that the commission of the main elements of a criminal offense is not possible without a previous, simultaneous or subsequent actual commission, or without a previously formed intention to commit another criminal offense. In this regard, it should be noted: speaking of «precedence», we do not mean strictly temporal dependence, when one action objectively precedes in time another, and mental-logical dependence, when one action or actually precedes another, or on at least exists in the plan to commit the latter. The previous crime is not part of the main structure of the criminal offense, remaining an independent component. Such a criminal offense only complements the feature of the main criminal offense with a special meaning, narrows it and thus describes, although in itself does not turn into a feature of this composition of the main criminal offense.

Purpose without Consciousness: A Contradiction

The concept of purpose has deteriorated epistemologically to such an extent that psychologists now refuse to use it as a scientific term. The cause of this confusion is the failure of scientists to recognize the logical dependence of the concept of purpose on the concepts of life, goal, and consciousness. Purposes are consciously held goals and are properly inferred only in living organisms possessing some means of awareness (sense organs, etc.). The confusion regarding purpose began with McDougall's failure to distinguish between the concepts of purposive and goal-directed; increased with Tolman's and Hull's attempts to define purpose without reference to consciousness; and reached its apex with the claim by three cyberneticians that purposiveness can exist in the absence of life. The premise of reductionism is held to be responsible for the degradation of the concept of purpose and for the chaotic state of psychological concepts today.