When we deal with the Western hemisphere, it is imperative to bear in mind that its economic, political, and cultural history has been marked by the hegemony of the USA. Thus, it is dificult to admit the implementation of any study that, at some moment, does not take a stand in respect of the impact of this North-American State on the hemisphere. On the other side, the history of the USA also stands for values that go hand in hand with the history of social and popular struggles on both American continents. For this reason, the responses to the experience of the USA in the Americas are fraught with contradictions, and this is something we have to reckon with to get a grip on the problems involved.Nevertheless, it cannot be denied that reflection about the role of the USA on the Western hemisphere is strongly marked by meanings affirmed in the USA. Thus, probably the major source of ill feeling between the USA and the other countries of the Americas is the fact that the American ideal and the American identity have been shaped in the USA. The fact that the word ‘unitedstatesian’ sounds strange in the English language shows how self-representation in the USA is mingled with the idea of being ‘American’. But even from the Latin-American perspective, it is hard not to consider the word ‘American’ as an attribute of the USA. There are numerous ways of going round this ill feeling, but practically all of them are insufficient. To fall back, for instance, on negative characterizations, such as ‘gringo’ and ‘yankee’, may reinforce existing prejudices and the ideological denouncement discourse, but they are no help for a good relationship among the peoples, nor for a critical reflection. In the politically correct South-American discourse, the word ‘North-American’ is gaining ground to identify the USA. But this usage confuses the perception of geography, by creating other ill feelings when installing a scheme that does not contemplate Canada or Mexico. Furthermore, nowadays, the idea of the Anglophonic or the non-Hispanophonic USA (as well as an image of Canada homogenized by the Anglo’s) has become anachronistic, which further complicates the old cultural differences that have separated the USA from Latin America.
More...
Keywords: gender differences; aviation communication; aviation accidents; aviation incidents;
Crew communication and crew resource management are readily recognized as critical to safety of flight. With the inclusion of a greater number of female pilots in a traditionally male crew environment, it is imperative to investigate how gender characteristics impact crew communication. This study was a meta-review of existing literature. There have been a number of studies that examined differences in masculine versus feminine communication characteristics in general. Additional work has been done in the field of aviation, some with respect to differences between male pilots and female pilots and some with respect to the role communication deficiencies or breakdown played in aviation incidents or accidents. However, most researchers recognized the relative dearth of current studies of the effect of gender integration with respect to the collaboration and communication necessary for effective use of increasingly more technologically advanced equipment. This study should serve as a framework for examining more current practices in how possible gender differences in communication might be related to aircraft incidents or accidents, with the overarching purpose to inform current and future training programs so that the human side of aviation keeps pace with the increasingly more advanced technological side.
More...
Keywords: company of subordinate local term contract performance criteria; annual procurement program; cash flows; budget revenues and expenditures (BVC); the calculation of the overall degree of fulfillment of
This paper deals with the pursuit of economic indicators which are calculated in local subordinate companies. These indicators are imposed by the Board employee manager contract term. Accounting provides enough information to calculate them but we put the issue of prevention of the ability to stay within budget, projected revenues and expenses, before closing operations of an accounting period (month, quarter, semester, year).
More...Keywords: restaurare carte veche;Îndreptarea legii;Centrul Naţional de Patologie şi Restaurare a Documentelor
Articolul prezintă procedura de restaurare a unui exemplar din Îndreptarea legii (Pravila lui Matei Basarab, 1652), punctând dificultățile întâmpinate și complexitatea operațiunilor. Poate constitui un model de lucru pentru restauratori, valoarea muncii efectuate fiind premiată la Salonul Naţional de Restaurare, Craiova, 2014. Ilustrația sugestivă completează textul și arată cum s-a redat funcţionalitatea acestui volum de mare valoare patrimonială şi documentară al Colecţiilor Speciale ale Bibliotecii Naţionale a României.
More...
Keywords: book review; Thom Van Dooren; Flight Ways: Life and Loss at the Edge of Extinction
A book review of Flight Ways: Life and Loss at the Edge of Extinction by Thom Van Dooren. New York: Columbia University Press, 2016.
More...
Keywords: noospheric artistic and aesthetic space; students; methodological approaches; diagnostics; technology;
The paper emphasizes significance of the problem of noosphere ecology formation in conditions when the region’s artistic and aesthetic space is being created; the methodological and theoretical framework of this phenomenon has been defined and direction of its development has been identified: noospheric comprehension of nature, study of the folk art, Orthodox culture and art, contributing to deeper understanding of the emotional and semantic significance of the problem from the perspective of integrity, all-encompassing unity and harmony of the Nature and the Cosmos; a technology of creating a noospheric artistic and aesthetic space at higher school has been presented, and its efficiency has been proven with reliance on the elaborated criteria, diagnostic methods, levels and R. Fisher’s angular transformation factor and the future prospects have been determined.
More...
Keywords: accounting; financial reporting; conceptual framework; systems approach; social sciences methodology; domain ontology
The keynote topic of this paper encompasses the process of financial reporting seen as a research process in the sense of social sciences methodology, from the perspective of the systems approach. Attention is focused on the cognitive aspect of conceptual frameworks for financial reporting. The paper aims to examine whether a conceptual framework can be a theory for financial reporting. The research method is based on a foundational approach under the qualitative research method, encompassing descriptive and analytic approaches. There are two basic hypotheses: (a) a conceptual framework for financial reporting represents the systemic aspect of an economic entity and its social component, and (b) the conceptaul framework for financial reporting defines an irreplaycable way of doing this, indicating that a unit of the medium of exchange (money) must be used for measurement purposes, as an adequate flow of the meduium of exchange is essential to maintain openess of the system, and the usefulness of the representation for shaping that openness depends on the use of that particular unit of measurement. The aim has been successfully performed, and both hypotheses have been positively verified. This gives a new perspective on financial reporting and its conceptual framework, in scientific, social and economic terms.
More...
Interview with NOÉMIE AUBERT BONN, PhD candidate, Hasselt University, Belgium
More...Keywords: human rights; right to development; post conflict society; transition; Kosovo;
The right to development is the right of individuals and peoples to an enabling environment for development that is equitable, sustainable, and participatory and in accordance with the full range of human rights and fundamental freedoms. A wide range of international law on development exists, and numerous Declarations and Programs of Action from the UN World Conferences have been proclaimed. Nevertheless, due to its nature and its legal status the right to development continues to be one of the most contested rights in academic and political circles. The conflicting interpretation of the right to development and its contested legal status affects realization of development to which every human person is entitled by virtue of the right to development. But, if the right to development is read through the human rights “lenses”, it can result in an interpretation that can be most helpful for its realization in practice. The relevance of interpretation of the right to development as a human right becomes imperative in transitional society such as the one in Kosovo where the environment continues to encounter legal and structural obstacles to development. In light of this situation the present paper analyses the relationship between human rights and development, the relevance of development in post conflict society and its impact on overcoming the transition and securing a lasting peace.
More...![BOOK REVIEW: LUDMILA PATLANJOGLU. GIGI CĂCIULEANU – OMUL DANS [GIGI CĂCIULEANU – DANCE MAN]. EDITURA INSTITUTULUI CULTURAL ROMÂN ÎN COLABORARE CU EDITURA NEMIRA, EDITAT CU SPRIJINUL JTI ŞI AL FUNDAŢIEI ART PRODUCTION, 2017.](/api/image/getissuecoverimage?id=picture_2018_45019.png)
It is not an easy thing to embark upon such an ambitious undertaking as to assemble an account of Gigi Căciuleanu’s universe. And as I refer to the scope of LudmilaPatlanjoglu’s venture by such a vast term, and not life or career, my choice of words is, not by chance, intimidated by the richness of Căciuleanu’s artistic persona that has, from the outset, singled itself as singular in the world of dance and art altogether. I think it would befit Deleuze’s idea of agencement to view the concept behind this book as a multilayered, multifaceted assemblage of images, narratives, voices and gestures. The underlying structure of the book walks us through a complex weaving that works best in this almost cinematic orchestration of voices and gazes meant to seize something of the aura that surrounds the complex and variegated artistic but also very modest, generous, and noble personality of Gigi Căciuleanu.
More...
This special issue of Jezikoslovlje consists of a selection of papers presented at SinFonIJA 10. The tenth conference on Syntax, Phonology and Language Analysis (SinFonIJA 10) was held together with Resolving Conflicts Across Borders (RCAB) on 20–24 October, 2017 at the Center for Advanced Academic Studies (CAAS) in Dubrovnik, Croatia. The conference was organised as part of the project Coordinated Research of Experimental Morphosyntax of South Slavic Languages (EMSS) in collaboration with one of the project partners, the University of Zagreb, Croatia. SinFonIJA is an annual linguistic conference organised in the area of two former countries – the Austro-Hungarian empire and Yugoslavia – spanning a wide range of themes in all areas of formal linguistics. SinFonIJA was previously orga-nized in Nova Gorica (SinFonIJA 1 – 2008), Sarajevo (SinFonIJA 2 – 2009), Novi Sad (SinFonIJA 3 – 2010), Budapest (SinFonIJA 4 – 2011), Vienna (SinFonIJA 5 – 2012), Niš (SinFonIJA 6 – 2013), Graz (SinFonIJA 7 – 2014), Ljubljana (SinFo-nIJA 8 – 2015), and Brno (SinFonIJA 9 – 2016).
More...
Since the end of the 20th century, discussion on the role that accounting plays in theprovision of information necessary for decision making in the ever-changing environmenthas been continuing among practitioners, governmental and non-governmentorganizations, and particularly among the academic community. The debate concernsboth the issue of measuring the results of economic activity (relating to the economic,environmental and social spheres) and the scope of disclosures in reporting thatwould satisfy the stakeholders’ expectations. Currently, achievement of market successis associated not only with the desire to optimize the economic results, but alsowith the care for the natural environment and the social issues. Accounting, therefore,being the primary source of the information supporting the management processes inan organization, has to face the challenges posed by current economic practice. AsE. Burzym (2008, pp. 73–76) states, “by providing a universal and a flexible informationand control system, accounting can be used to enforce the socio-economicresponsibility of enterprises. It is purposely oriented to the needs of managements thatare focused on implementation of economic goals and on accounting for companies’responsibility (economic, environmental and social) for the results of their activity”.What is more, in the times that are difficult due to the dynamic changes taking placein the environment, accounting is precisely the system that can ensure reliability of theinformation published in the reports constituting the basis for assessment of enterpriseperformance. R. Mattessich (1994, pp. 358, 366) stated that “accountability has been the major function of accounting discipline for some ten thousand years, while other functions, like aiding investment decisions, are of more recent origin. And this account-ability function may well endure long after other functions have been taken over by neighbouring areas. And if I am not totally mistaken, it appears that we are entering a phase where accountability gains in importance”. However, the use of accounting to hold companies accountable for the broadly understood responsibility is extremely dif-ficult nowadays. It is connected with the necessity to modify and create new solutions that are imperative to explain the increasingly complex economic processes. In order to get a full picture of the business conducted in a given company – regarding its situ-ation, results and directions for further development – both the financial and the non-financial information is required. Therefore, as S. K. Roy (2008, p. 37) indicates, “in a multilingual world with different ethical and social values, monolingualism does not simply suffice”. This situation necessitates accounting to use other measures, in addi-tion to economic measurement, that would reflect the complex processes taking place in the economy, in order to meet the challenges posed by new reality. By that, it will provide the information desired and necessary for assessment of the broadly understood effectiveness of enterprise activity.
More...
Keywords: social capital; research and production cluster; regional innovation ecosystem; reputational capital; organizational and economic mechanism
The article is devoted to the study of theoretical aspects and practical means of increasing the assets of social capital in the process of forming a scientific and educational cluster with a technical university as a “creative core” as an element of a regional innovation ecosystem. The priority value of social capital in the formation of a sixth technological structure of the national economy is described in detail. Particular attention is paid to the economic model of commercialization of R&D activities and the provision of educational services, as well as the purposeful increase of the reputational capital of the regional technical university, the modern form of which is the initiative formation on the basis of its scientific and educational cluster in the structure of the regional innovation ecosystem.The use of social capital is considered in the context of reducing the “friction forces” in the economy, transaction costs, saving money from the restructuring of institutional actors and organizations based on a clear specification of immutable property rights, creating organizational structures that ensure their effective exchange, comparison and cost savings, which occur during this process.The peculiarities of social capital’ formation are studied under conditions of active use in the process of post-industrial national economy structuring’ models of scientific and educational clusters’ formation as effective forms of management of innovative activity, which ensures the emergence of a synergistic effect on the basis of the unification of efforts and competencies of its participants (enterprises, research and educational institutions, state authorities, service companies, intermediaries, etc.) that operate with the aim of creating, implementing and commercialization of the innovative product in order to achieve competitive advantages in the global market.The problem of quantitative assessment of social capital is investigated in the context of structuring the analysis at the macro, mesa and microeconomic levels of management. Market actors are considered as actors of activity, theoretical models are formed within the framework of the development of certain aspects of neoinstitutional theory. The idea of creative association of disparate approaches to the formation and development of social capital in the form of generalized trust is realized. Such trust arises in the process of purposeful creation of stable participants, internal factors of development and the nature of the trajectory of mesosystem development in the structure of the national and regional economy. Additional advantages of regulation of collaborative scientific and educational clusters within the framework of regional innovation ecosystems are the possibility of using strategic planning tools
More...
Keywords: agricultural machine building; enterprise competitiveness; innovation development; management
At the present stage, domestic agricultural machine building does not correspond to innovative development. The purpose of the article is to study the main tendencies and substantiation of approaches to increase competitiveness of agricultural machinery enterprises.In the article the modern conditions of functioning of agricultural machinery enterprises are investigated and the problems, with which they encounter, which slow down their development, are revealed. It also outlines possible perspective management principles and proposes new approaches to improving the competitiveness of agricultural machinery enterprises. It was established that the state does not pay enough attention to the issue of updating the technological equipment of agricultural machinery enterprises, introducing the achievements of scientific and technological progress in the production of domestic agricultural machinery. The necessity of developing a new state program of support of domestic enterprises of agricultural machine-building at the meso- and macro levels was substantiated. The necessity of reorientation of agricultural machine-building enterprises for the production of modern high-tech equipment, which corresponds to world standards and can compete with foreign analogues, is indicated as it is the main way to enter international markets of agricultural machinery and preservation of the national consumer. On the basis of research of a complex of indicators, the model of the mechanism of innovation development is constructed.Currently, increasing the competitiveness of agricultural machinery enterprises is possible only if two basic conditions are met: the introduction of innovative technologies into production and the effective state program of development of the industry. Enterprises need to implement a comprehensive mechanism for increasing innovation development, since it is from the management of the internal activity of the enterprise will depend on the effective performance of the entire enterprise.
More...
Keywords: call for papers
Since the end of the 20th century, discussion on the role that accounting plays in the provision of information necessary for decision making in the ever-changing environment has been continuing among practitioners, governmental and non-government organizations, and particularly among the academic community. The debate concerns both the issue of measuring the results of economic activity (relating to the economic, environmental and social spheres) and the scope of disclosures in reporting that would satisfy the stakeholders’ expectations. Currently, achievement of market success is associated not only with the desire to optimize the economic results, but also with the care for the natural environment and the social issues. Accounting, therefore, being the primary source of the information supporting the management processes in an organization, has to face the challenges posed by current economic practice. As E. Burzym (2008, pp. 73–76) states, “by providing a universal and a flexible information and control system, accounting can be used to enforce the socio-economic responsibility of enterprises. It is purposely oriented to the needs of managements that are focused on implementation of economic goals and on accounting for companies’ responsibility (economic, environmental and social) for the results of their activity”.What is more, in the times that are difficult due to the dynamic changes taking place in the environment, accounting is precisely the system that can ensure reliability of the information published in the reports constituting the basis for assessment of enterprise performance. R. Mattessich (1994, pp. 358, 366) stated that “accountability has been the major function of accounting discipline for some ten thousand years, while other functions, like aiding investment decisions, are of more recent origin. And this accountability function may well endure long after other functions have been taken over by neighbouring areas. And if I am not totally mistaken, it appears that we are entering a phase where accountability gains in importance”. However, the use of accounting to hold companies accountable for the broadly understood responsibility is extremely difficult nowadays. It is connected with the necessity to modify and create new solutions that are imperative to explain the increasingly complex economic processes. In order to get a full picture of the business conducted in a given company – regarding its situation, results and directions for further development – both the financial and the non-financial information is required. Therefore, as S. K. Roy (2008, p. 37) indicates, “in a multilingual world with different ethical and social values, monolingualism does not simply suffice”. This situation necessitates accounting to use other measures, in addition to economic measurement, that would reflect the complex processes taking place in the economy, in order to meet the challenges posed by new reality. By that, it will provide the information desired and necessary for assessment of the broadly understood effectiveness of enterprise activity.
More...
Keywords: aesthetic education; modernism, autopoiesis; avant-garde aesthetics; dialogical aesthetics; contemporary art; post-contemporary art
The article will juxtapose the modernist, contemporary and post-contemporary general conceptualization of art and aesthetic appearance of an artwork. Even though all three conceptualizations can be understood as intertwined because they are largely established in mutual relations, for our purpose they will be analyzed in terms of the basic epistemological terrain on which art enters the Western tradition of knowledge and power: the terrain of aesthetic education. The conceptualization of modernist art/artwork will mainly draw from its link with the autopoietic image of artwork/artistic creativity that can be traced to Romanticism as well as the tradition of the so-called aesthetics of form at the beginning of the 20th century, while conceptualization of contemporary art will be primarily reconstructed on the ground of cultural studies and its reception theory that focused on the analysis of social mediation of cultural texts where the text itself loses the status of an exclusive source of meaning. On the one hand, this article attempts to expose the difference between the two by focusing on conceptualizations of their modes of production of meaning (modernist autopoiesis as producing the artwork’s meaning by, through and of itself versus contextually determined meaning of the artwork within conceptualizations of contemporary art), while on the other, it will expose a general aesthetic appearance of the two based on the differentiation of avant-garde and dialogical aesthetics. From there on, the article will focus on conceptualizations of post-contemporary art in the last ten years that also offered a critique of how contemporary art has been (self)limited to aesthetic experience and by it the present time. In the final part, post-contemporary art will be compared with modernism, for instance in terms of the modernist aim for the transcendent standpoint and its methods of aesthetic alienation in contrast to the post-contemporary aim to eliminate aesthetic experience as such and demonstrate that there can be knowledge without aesthetic experience, or the modernist media research to the post-contemporary media archaeology.
More...
Keywords: residential construction; topo- geodetic activities;
Track changes imposed by amending Law 10 on construction quality by Law 177/2015, residential buildings with reduced height (P + 1) are subject to the general rules on quality assurance in construction. This requires the preparation of the technical design verified by law, the execution is mandatory supervised by the technical manager and project supervisor certified by categories of skills. Sensitive execution stages: teaching and landmarks site levelling, excavation for foundations, marking and redrawing, check the verticality and horizontality as the case of structural elements; slopes for sewers and surface platforms can be addressed with great fidelity by using high technology in the field of terrestrial measurements while the specification contains details in this regard.
More...
