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Contemporary corporate history demonstrates that, though accounting is acknowledged as the language of business, there are more and more cases where this language becomes an incomprehensible foreign language. The objective of accounting as promulgated by accounting regulators is characterized by large volumes of complex principles, which none but the most specialised accounting professionals can interpret. This very often results in many classes of accounting information users not being able to properly understand the message being conveyed. This paper aims to reflect on the primary objective of accounting by considering its historic evolution from its ancient roots as a record keeping function, through its bookkeeping phases up to when it actually began to resemble accounting as we know it in the contemporary business environment. Throughout this reflection, consideration is given to its intended purpose for the specific time period under consideration. The paper concludes that even though accounting has evolved much in its perceived objectives, the complexity of the contemporary business environment contributed to complex accounting principles and practices. Nonetheless, the key purpose of accounting should never be lost, that being that it is the language of business and as such it must be understandable to business stakeholders.
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This essay aims to demonstrate how, in Addresses to the German Nation, the Fichtean polemic against Dogmatismus is determined under the concept of temporality and, in particular, within the dimension of the Geschichstphilosophie. As is known, the entire Fichtean work (from the juvenile Revolutionsschriften up to the late Staatslehre, printed in 1813) is dotted with stands against the dogmatic and fatalistic conceptions of history, where the latter is reduced to an automatic process, independent from human action. Fichte opposes to these perspectives - in line with the principles of the WL and the "system of liberty" - a conception of historicity as a non-deductible "series" (Reihe) of human actions that articulate themselves over time. The Reden an die deutsche Nation of 1808 will be the basis for an examination of the Fichtean conception of temporality and, in particular, to see how the fight between WL and Dogmatismus translates into a new form, that is, a stance against the circular Zeitauffassung.
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The concept of separation-individuation is one of the most influential paradigms that sprang from the psychoanalytical theory. The process of separation-individuation takes place during the lifetime and significantly influences every phase of development in the life-long cycle. Even though this process is determined by the previous experience in adulthood, it is not the copy of the childhood experiences. This paper elaborates on some of the following midlife developmental tasks which influence separation-individuation processes: 1) accepting the aging process in the body; 2) coming to terms with time limitation and personal death; 3) maintaining intimacy; 4) transforming the relationship with grown-up children by letting them go and establishing the relationship with new family members; 5) becoming a grandparent; 6) caring for aging and dying parents; 7) exercising and relinquishing power in the workplace; and 8) building and maintaining friendships.
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This paper seeks to clearly distinguish the factors of family context for which it is found that may represent particular risk factors for the appearance and perpetuation of anti-social behavioral patterns in children and youth. We considered not only the structural family characteristics of future bullies, but also the integrative-disintegrative processes within the family. The paper aims to clearly distinguish family factors for which there is strong empirical evidence about their impact on the formation of future bullies. The general assumption is that there are certain specific family contexts, certain family variables that favor the emergence and perpetuation of patterns of violent behavior in children and youth. It is important to acknowledge these factors, because of the fact that certain family circumstances represent risk factors for violent behavior of children and youth. Therefore, their acknowledgement and their identification represent the starting point of interventive and preventive actions of society and its institutions towards solving the problem of violence.
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The paper analyzes cross-section data for Serbia in the time period from 2005 to 2013. It applies multiple regression technique and measures the impact of macroeconomic variables on attracting foreign investments in brownfield sites in Serbia. The research has shown that macroeconomic indicators such as unemployment rate, average annual wages, gross domestic product, consumer price and exchange rate are statistically significant, while real GDP growth, subsidies and other transfers are statistically insignificant.
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The subject of this paper is the quality improvement analysis for Serbian companies in global conditions of livelihood and key factors for accomplishing competitive market leadership. Serbian economy by analysis cannot be competitive without the fulfillment of the most important condition which is competitive products that meet modern world market requirements. To meet the requirements, it is necessary for Serbian companies to change their way of thinking and implement world achievements in organisation and management areas. Serbian companies that continuously apply current methods and management techniques have significantly higher chances to strengthen their competitive capability on the international market. They are securing a stable market position with a perspective for market rise. This paper is trying to find the significance of the mentioned relations in the conditions of relatively insufficient application of new technology and management of knowledge in transitional economies like Serbia by using theory performance and analysis. The ultimate business goal for Serbian companies is to reach business excellence and world class products.
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The area of private land is gradually increasing due to the land reform restituting land and privatizing state land. Such land is transferred to the other persons using sale, gift and other transactions. The aim of the research is to analyze process of private land transaction process in all Lithuania municipalities during 2003–2014. Market indicators of private agricultural land, as well garden plots and household plots were analyzed in the article. Four periods were distinguished in which private land transactions had different intensity. The first piriod is until joining European Union, another is intensive transactions period, then global economical crisis period and increase of land transaction period. It was determined, that influence of land market intensity on the state level has economical and demographical effects. This leads to the suggestion to regulate land market in problematic areas.
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This paper deals with the problem of maximizing the sales of a particular product when the revenue function is nonlinear in dependence of the demand for that product. This type of problem is usually solved by the nonlinear programming method which has been sufficiently described in mathematical theory; however, its use is not that simple. Solving functions of more than two variables is rather complicated and requires an appropriate mathematical model as well as suitable software for computer solving of the given problem, which sometimes involves team work.
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After more than a century-long and successful history of providing accounting and audit services, the accounting profession is faced with numerous challenges and opportunities of the XXI century. In parallel with the development of new technologies, organizational solutions and establishment of financial reporting standards, a strong expansion of software tools for the exchange of business information has been evident in the last decade. At the end of the nineties of the last century the eXtensible Business Reporting Language – XBRL appeared, which has been one of the most important technological innovations in financial reporting, collection and exchange of data since the invention of electronic spreadsheets. In this sense, the goal of this paper is to evaluate the XBRL aimed at improving the quality of financial reporting, highlighting both positive and negative aspects of this standard for the exchange of business information. However, although the XBRL standard is globally accepted, and it has proved to be a kind of evergreen – which, according to many, promises a revolution in financial reporting and exchange of business information - the fact is that the implementation of this standard has not yet become a reality in Montenegro and the region. Hence, one of the goals of this paper is to point out to the relationship of reciprocity between the application of the XBRL standard in accounting practice with the level of development of accounting regulations, training of professional accountants and the willingness of national standard establishers to accept the need for standardizing financial reporting with respect to the exchange of information. Therefore, we have stated the above so that we could clearly indicate that it is a great scientific challenge to illuminate a new and still unexplored area for our conditions in terms of the application of modern methods of accounting theory and practice. In this context, it will be very interesting to focus on Montenegro, which is moving towards Euro-Atlantic integration, and which has so far had the opportunity to face a number of institutional and regulatory problems which have raised doubts in a way about the use value of financial reporting.
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The constant increase in the volume of fraud, that leave devastating effects on business performance, causes a significant preoccupation of enterprises with this problem. Being aware of the fact that the establishment of an adequate fraud risk management process is necessity, enterprises are increasingly basing the effectiveness of the mentioned process on the potentials of internal audit. Bearing in mind that internal audit does not have the primary responsibility to prevent and detect fraud, its integration in fraud risk management process represents a new challenge for this function. In the paper, authors initially point out the factors that determine the ability of the internal audit to fight against fraud, then the contribution that this function can provide in their prevention, detection and investigation.
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In this paper, the authors study and analyze the degree of application electronic and mobile commerce in the airline sector, arguing that modern information and communication technologies provide a powerful tool for airlines and can significantly affect their operations, structure and strategy. In the airlines sector Internet is considered to be the most important technological revolution, because upon its appearance the booking systems ceased to be passive computer archives and records and become active operating systems that with immense speed transform the air traffic. In the mid 80's years, specific types of information systems appeared and these were global distribution systems which were designed for the distribution of tourism products, whose implementation on the website gave access to the airlines to an electronic trading and enabled them to carry out the provision of services and conduct the sale of air tickets on the Internet. However, the development of technology, the appearance of smart phones and numerous other factors today necessitate airlines to access mobile commerce and make their services available to smart phone users as well as on the website.
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The method of maximum likelihood and Bayesian method are widely used in data processing, not only in economics but also in other fields of research. In order to identify which approach has better performances, these methods are analyzed on the selected economic data. By comparing the estimated values obtained by applying the maximum likelihood method and Bayesian method on the data that was taken from the company CaliVita Int., it was concluded that the Bayesian inference with informative priors gives more accurate estimates.
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It is generally known that the market represents the overall relationship between supply and demand. The relations between these two are constantly intertwining and are constantly influenced by different factors. Depending on their relationship as well as on factors specific to a particular economy, there are different market conditions, such as: monopoly, oligopoly, limited oligopoly, limited competition, perfect competition, etc. The liberalization of the domestic oil and oil derivatives market represents an open space for creating a high-quality competitive relationship. However, the course of strengthening the competitive relationship should be carried out considerably faster. Market conditions and competitiveness are in practice determined by the concentration in the observed market. Competition is in a particular relevant market expressed by a number of concentration indicators. Thus, an important aspect of the analysis of competitiveness intensity in the domestic oil market is measuring the concentration of supply, which will be analyzed in this paper. It can be said that every market is characterized by a certain level of competitiveness among market participants, and through these competitive relationships, their market power permeates. The research uses concentration indicators to show the concentration in the domestic oil and oil derivatives market, its current features and also to analyze the potential of strengthening the competitive relationship in the future.
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The major debate within A.I. theory at the end of the 20th century, on whether or not developing a computer with self-consciousness was feasible, was interjected by the philosopher John Searle, who aimed to abolish the idea entirely. His attack, making the case from a typical Cartesian perspective that aims to maintain a separated realm of subjective intentionality, falls however short, as he himself already accepts the underlying communicational paradigm of the information age, which renders obsolete his separation between an intentional subject and his outer linguistic expressions. This debate itself reveals the paradigm shift within 20th century communication theory, in which the gradual destabilization of unitary human subjectivity gives way to the network paradigm of communication, in which the intentional transfer of information is replaced by algorithmic rules of network relations, and the power-structure of social relations. In the following paper I will attempt to trace this shift and its potential breaking points towards a new paradigm, using Deleuzian theory to analyse the current state of communication.
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Das hier zu besprechende, hoch interessante Buch des Autors wurde im Jahre 2003 als Habilitationsschrift an der Geisteswissenschaftlichen Fakultät der TU Berlin angenommen. Der Verfasser versucht darin die unterschiedlichen Platonbilder wichtiger Philosophen des 19. Jahrhunderts darzustellen. Da dieses Thema ebenfalls sehr eng mit dem deutschen Idealismus verbunden ist spannt das Buch einen sehr weiten Rahmen. Einerseits beschäftigt sich der Autor mit den Vertretern des deutschen Idealismus wie unter anderem Fichte, Schelling, Hegel, Schleiermacher und Schopenhauer, andererseits versucht er deren Platonbilder anhand der Leitbegriffe “Interpretation” und “Transformation” systematisch zu reflektieren. Diese beiden Begriffe scheinen sehr geeignet zu sein, um die unterschiedlichen Platonrezeptionen dieser Philosophen von dem Charakter einer “bloßen” Philosophiegeschichte zu befreien
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The aim of the paper was to assess the efficiency of production factors in Polish agriculture against the European Union. Moreover, the typology of the European Union countries according to the factor productivity was done. The analysis covered the years 2000–2012. It was proved that although efficiency of production factors definitely improved over the analysed period, the efficiency analysis is still unfavorable for Polish agriculture, what makes undertaking further structural changes necessary.Celem pracy było zbadanie efektywności wykorzystania czynników produkcji w ujęciu sektorowym, w skali międzynarodowej, zaś badanym sektorem jest rolnictwo Unii Europejskiej, ze szczególnym uwzględnieniem rolnictwa polskiego. Ponadto utworzono typologię rolnictwa krajów Unii Europejskiej opartą na kryterium produktywności. Zakres czasowy badań obejmował lata 2000–2012. Stwierdzono, że pomimo iż w badanym okresie zdecydowanie poprawiła się efektywność wykorzystania czynników produkcji, to nadal analiza efektywności wypada na niekorzyść rolnictwa polskiego, co uzasadnia konieczność dalszych przemian strukturalnych.
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The aim of this article is to analyse the development of anti-communist political attitudes and stances of Czech politics and society after 1989, particularly after the year 2000 in the connection with the changes in mutual relations between the two leading parties of Czech political left – the Social Democrats and Communist Party. In the first years of the first decade of the 21st Century, we can observe a number of stimuli, which, in our opinion, led to the revision and, at the same time, to the strengthening of anti-communism in the Czech Republic. The new form of anti-communism seems to be less forgiving than that of the 1990s, and it points to the essential importance of decommunisation for the development of a stable democracy. In the Czech Republic, two relevant left-wing political parties – the Czech Social Democratic Party and the Communist Party of Bohemia and Moravia – can be seen as the main actors whose internal development and mutual relations can be understood as key for the understanding of the revitalisation of anti-communism in the country. In this text, we analyse the key programme and personal aspects connected with the anti-communism of the Czech Social Democratic Party and with the intraparty debates about its weakening or disappearance. We also present a more general context of the discussion about the stability and quality of democracy in connection with decommunisation processes and anti-communist attitudes.
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This article addresses the issue of the energy relations of the European Union and Ukraine, while the focus is, however, not on the technical and institutional aspects of the relationship, but rather on the discursive formations that determine the prevailing interpretation of the relationship by both parties. The main objective of the article is to analyse and interpret the energy discourse of the European Union towards Ukraine in the years 2004-2009 based on the identification of the fundamental discursive approaches. Building on a detailed discourse analysis of 130 statements and documents published by various EU institutions and selected political representatives of the European Commission, the article - within the individual discourses - focuses on: (a) their content; (b) their major themes; (c) their interpretation by the political representatives of the European Union; and (d) the role of norms in promoting the interests of the EU vis-à-vis Ukraine. The theoretical part of the article is rooted in social constructivism, which in relation to discourse analysis – the basic methodological tool employed in the article – reflects a number of theoretical assumptions.
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Problems referring to multicultural societies stand at the core of today’s social and political debate across the world. The immigration policy is changing not only in the Americas or Australia, but also in European countries which regularly implement changes with respect to their immigration and integration policy. Multicultural societies undergo a crisis, while the very idea of functioning in a culturally diversified world is sometimes perceived as unreal. Contemporary multiculturalism seems to be adopting a different, redefined form which is more demanding and critical both towards the minority and the indigenous majority. Can we therefore state that present-day societies are nowadays functioning already in the era of post-multiculturalism, or are they experiencing a different form which is only taking its shape now? Can we under the current circumstances speak of the end of multiculturalism? Will the ever more present term ‘post-multiculturalism’ join our debate for good, thus shaping the new look of Europe and the world? The author of the article is trying to evaluate this still evolving idea.
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