Digital Accounting and Gender Discrimination

Digital technologies can process data much faster and more reliably than humans. Therefore, businesses must ensure a radical transformation in their infrastructure in order to keep up with the competitive environment. When establishing an accounting information system in enterprises, it should be ensured that the system can produce complete and uninterrupted information. However, one consequence of the digitalization process in accounting information systems is that the need for accounting personnel tends to decrease day by day. The aim of this study is to examine the digital developments in accounting and financial consultancy services and to emphasize the need for accounting engineering, which can contribute the most to these developments In this context, the structure and consequences of gender differences of individuals working in the accounting profession were examined.

Iron-catalyzed multicomponent reaction of cycloketone oxime esters, alkenes, DABCO·(SO2)2 and trimethylsilyl azide

An iron-catalyzed four-component reaction of cycloketone oxime esters, alkenes, DABCO·(SO2)2 and trimethylsilyl azide (TMSN3) is described. This multicomponent radical transformation presents excellent regio- and chemo-selectivity, leading to a range of...

One Facet of Ethnic Categorization, Ethnicization and Ethnic Activism in Nepal

Ethnicity and identity. particularly for Nepal with diverse human and cultural groups, has become more important in the context of number of ethnic upsurges accompanying macro-level social movements in Nepal, resulting in a radical transformation in the political system. Given the context, this paper aimed to reflect one of the many dimensions of ethnic activism in historical context focused on one of Nepal's least studied ethnic groups, the Paharis. Further, the paper also attempted to connect the categorization of human groups with the politics of identity. The paper is prepared by extensive reviews supplemented by a number of in-depth interviews among the given community around Kathmandu, Lalitpur, Kabhrepalanchok, and Sindhupalchok district. The paper concludes that Pahari ethnicity and activism have their own trajectory within the broader ethnic movement and activism that became apparent after 1990, followed by the movement initiated by other ethnic groups.

Pandemia COVID-19 i „nowa normalność” w systemie komunikowania. Wyzwania regulacyjne epoki cyfry

The radical transformation of life on the planet caused by the COVID-19 pandemic has accelerated the convergence of social and private spaces by internet technologies. Big Tech companies have grown into key market and social life players. The article presents the key findings from the debate conducted by the American think-tank Pew Research Center in early 2021. The hypothesis concerns the necessity to adopt a new model of internet platforms accountabilities in the era of “dual convergence”, in the context of searching for a new paradigm of human-technology relations, more comprehensive reflecting the individual and social costs of using new technologies.

"Toward a Typology of the Baroque in Russian Literature of the XVII—Early XVIII Centuries"

Viktor Zhivov’s 2007 article, here translated into English for the first time, attempts to describe the specific nature of the Baroque in Russia. According to Zhivov, Russian Baroque culture arose via transplantation and was not the result of organic cultural development. Because of their cardinal differences, the language of Western Baroque and that of traditional Russian culture represent polar opposites in many ways. Hence the transplantation of even the most insignificant element results in its radical transformation, highlighting the peculiarities of the process of reception. The article outlines the principles that governed this process. It argues that it was the external features of the Baroque style that were borrowed, while its deeper orientation on polysemy, which defined the Baroque worldview in the West, was not. The assimilation of Western literature was eclectic and replaced rhetorical ambivalence with the rhetoric of didacticism. It took what could be synthesized with traditional culture most easily, at the same time as the more content-oriented features and those specific to European Baroque were rejected. If in Western Europe the Baroque posed riddles for the reader, in Russia authors on the “European" trajectory assisted the reader by providing solutions. The Baroque in Russia was primarily a phenomenon of Western influence, so that its unique features took second place in the process of forming a new cultural paradigm as a whole. “Baroque” elements acquired a completely new pedagogical function, becoming carriers of the new ideology that was being introduced. The Baroque became a servitor of power, whose aim was the political reeducation of society.

Crisis in the Tar Sands: Fossil Capitalism and the Future of the Alberta Hydrocarbon Economy

Using a case study of Alberta, Canada, this paper demonstrates how a geographic critique of fossil capitalism helps elucidate the tensions shaping tar sands development. Conflicts over pipelines and Indigenous territorial claims are challenging development trajectories, as tar sands companies need to expand access to markets in order to expand production. While these conflicts are now well recognised, there are also broader dynamics shaping development. States face a rentier’s dilemma, relying on capital investments to realise resource value. Political responses to the emerging climate crisis undercut the profitability of hydrocarbon extraction. The automation of production undermines the industrial compromise between hydrocarbon labour and capital. Ultimately, the crises of fossil capitalism require a radical transformation within or beyond capital relations. To mobilise against the tar sands, organisers must recognise the tensions underpinning it, developing strategies that address ecological concerns and the economic plight of those dispossessed and abandoned by carbon extraction.

Iran’s position regarding the afghan military conflict in 1978-1979

The author considers the position of Iran regarding the Afghan armed conflict (1978-1979) before the Soviet troops entered Afghanistan, as well as the consistent evolution of this position and the involvement of Iran in internal Afghan events. The author relies mainly on documentary sources, but also attracts scientific works in Russian and English (including the works of Iranian authors). According to the author, the analysis and study of Irans position on Afghanistan and the evolution of this position deserve a separate article because, firstly, the religious factor began to especially influence Irans foreign policy after the events of the Islamic Revolution of 1979; secondly, for the two years chosen for consideration in an article in Iran, the political regime has radically changed, and it is useful to consider the transformation of Irans foreign policy from the reign of the shah to the theocratic regime. In the first part of the article, the author analyzes the position of the Shah of the Iranian regime regarding the April Revolution of 1979 and the political changes that took place in Afghanistan after the revolution. The second part is devoted to the policy of Iran with respect to Afghanistan in 1979, and in this part the author argues that the Herat rebellion, which took place in March 1979, became the main trigger for transforming Irans attitude towards Afghanistan from a wait-and-see attitude to active involvement. The author also notes, that Irans policy towards Afghanistan in 1978-1979 developed sequentially, despite the radical transformation of power in Iran itself during this period.