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While human being’s life is forced to end and possibly they are in need of this, they need writing in order to express themselves. Writing provides human beings with an opportunity to exist beyond their own milieu or time and place. It is an instinctive behaviour toleave a lasting impression or to imprint it permanently. Even lines which overflow from the paper to the table and then to the walls from a child who is given a paper and a pencil forstalling can be explained by this human desire to be eternal.
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Career decisions and preferences are the turning point in people’s life. Education, work and private life are shaped in line with the decisions made about career. The aim of the study; the relationship between demographic variables of university students and career adaptation and optimism. There are no studies that measure career adaptability and optimism on students who are studying in the programs of office management and executive assistantship with private security and protection program. The sample of the study consisted of 169 students who were studying in these programs and who volunteered to participate in the research. As a result of the analyzes, a significant difference was found between the number of siblings and the job status of the father and career adaptation and optimism.
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In a competitive market environment, the activity of conducting transactions of sale involves operating with discounts, which may be granted by suppliers to customers, these reductions quantify the existing confidence between the two partners, the business volume, the quality of goods. The literature in the field and the business practice operates with two types of discounts: trade discounts and financial discounts. Given that, often in practice is not always a clear distinction between the two categories of discounts, since the invoices are often entitled with “discounts”, the main objective of the work focuses on delineating the two categories of discounts, highlighting the applicable accounting treatment according to the Romanian accounting regulations in force (Order no. 1802/2014, valid from 1 January 2015 and Order no. 4160 of 31 December 2015 amending and supplementing certain accounting regulations valid from January 12, 2016). Thus, taking into account these regulations, in doing this work will be presented in detail issues concerning amendments and clarifications on the procedures for registration of price discounts by applying the accounting treatment prescribed.
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In the economical environment, accounting is the main information provider. Thesse information reflect an actual image only when the accounting principles, the actual regulations are kept and last but not least through the instrument of evaluation, respectively the one of reevaluation. The evaluation has always been an activity which had the capacity of significantly influencing the decisions which are made based on the information provided, no matter if it is about the traditional model based on historical cost and prudence principle, or if it about the concept of fair value brought by globalization and harmonization process. Concerning the accounting policies associated with registering the evaluation and respectively the reevaluation results, the entities have the possibilities of opting yearly for installment transfer of the reserves from reevaluation on the reported result, or making this transfer only in the moment when the immobilization is out of use, for which the reserves from reevaluation are registered. There are also situations when the entities may choose for returning at historical cost from the fair value. The purpose of this scientific approach is the one of practically and theoretically presenting both the implications which different options of the entities have, in the treatment of the reserves from reevaluation, and the return at historical price from fair value upon the information given for publishing.
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The present paper investigates the Revista de Științe Politice. Revue des Sciences Politiques (hereinafter RSP) articles published between 2005 and 2016 based on the average (mean) / issue and per period of the research topics, editorial notes and research articles. Based on this average, 756 articles were analysed in terms of the total of articles per issue and per period and percentage of the total number of articles. Findings show that the majority of the articles (27,91%) of the articles were published in the period between 2005-2008 and the average of articles published varies from 14 articles between 2005-2008 to 22/23 articles between 2014-2016 and 18 articles between 2011-2013.
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Accounting, in order to be able to deal with the requirements and changes in the economical-social environment, with the meaning of providing useful and actual information to the different kinds of users, has developed different techniques and methods. Among these, evaluation is to be taken into account, which has the purpose of giving the real value of tangible assets, but also audit, having the purpose of certifying the provided information through financial reports. Within the entities, tangible assets have a significant value, and an inadequate evaluation of these assets has a powerful impact upon the provided information, inferentially upon the decisions of different users. Therefore, through the identification and evaluation of objectives and relevant risks, in the process of tangible assets’ audit, emphasizing the inputs and outputs of the assets, more value is given to the entity, the efficiency of the management, control and presentation processes is improved, respectively decisions will be made based on a solidly grounded base.
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The theatrical costume differs from everyday clothing. Accordingly, the way it is made and maintained is part of a special process of theatrical creativity. The aim of this article is to list the backstage activities related to the process of creation, use and storage of costumes, namely, the work that is not only overlooked, but also disregarded in the wider public and, unfortunately, also in the theatrical environment. A seam is not just a seam. Likewise, the seamstress in theatre does not only sew and the dresser does not only take care of the costumes. On the contrary, these professions demand an integrated approach to the costume-making process. This includes both creativity and skill as well as a touch for working with people. The article is based on interviews conducted with ten seamstresses, tailors, dressers and shoemakers employed in five Slovenian theatres. I was interested in the stories and opinions of people involved in the making and the life of a costume; from its inception to its use and “retirement”.
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The purpose of this study is to measure the market reaction to the announcement of being included in BIST Sustainability Index. In this respect, the sample of the study is composed of 44 companies that operate in the BIST Sustainability index. The event study method was used to determine whether the announcement of being listed in the index resulted in any significant influence on stock returns. According to the findings there is limited evidence that the effects of announcement of listing in BIST Sustainability Index on abnormal stock return. These limited evidence have also been observed in the cumulative abnormal returns. On the other hand, there is no statistically significant difference between abnormal returns of firms grouped by total asset, earnings per share, leverage and Tobin Q ratio.
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The main purpose of this study is to test the direct and indirect relationships between advanced manufacturing technologies, competitive priorities and firm performance and to understand the nature of these relations. The population of this study consisted 229 factory owned by 179 manufacturing firms were listed in Istanbul Chamber of Industry database and operating in metal products industry, machinery (except electric ones) industry, electrical machinery, appliances and equipment industry and vehicles industry. The population of this study consisted 229 factory owned by 179 manufacturing firms were listed in Istanbul Chamber of Industry database and operating in metal products industry, machinery (except electric ones) industry, electrical machinery, appliances and equipment industry and vehicles industry.
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The worst drug epidemic in US history did not result from an uncurbed recreational use of narcotics, nor from the perfidious operation of drug cartels. The three root causes that contributed to the eruption of the present-day opioid crisis were: a paradigm shift in pain treatment combined with the reckless practices of physicians, the Big Pharma, and insufficiently restrictive state supervision. By conceptualizing the epidemic as a tragedy, the article takes on the structure of a drama. The subsequent parts framed as “acts” synthetically explain the origins and reformulation of the epidemic, depict its character and scope, and discuss the ultimate countermeasures undertaken to curb the problem. Apart from legal restrictions, interesting novel methods to treat opioid dependence such as anti-opioid vaccines and brain stimulation devices are presented.
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This article is intended (1) to provide an analysis spanning over two periods 2005–2009 and 2010–2014 of the publishing activity of academics and researchers from Poland, Slovakia and Hungary, based on the data available from the Clarivate Analytics database, previously Thomas Reuters Web of ScienceTM Core Collection, (2) capturing certain trends within these periods (increase/decrease), concerning the participation of academics and researchers from the three countries in global science, and (3) presenting the level of their presence on the global stage. Results of the study introduces the theses that the scientific policy originated Poland and Slovakia in the period under review is bringing slow results.
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This paper deals with the problematization of emotions within the systems theory in sociology, with special reference to Talcott Parsons and Niklas Luhmann. After considering the ambivalent interrelation of (studying) emotions and sociology, as well as the basic postulates of systems theory, we offer a (re)interpretation of the role and place of emotions within this theoretical tradition. It is argued that emotions as a variable have a prominent place and play a significant role in the formulation of the basic assumptions of systems theory in sociology. Attention is drawn to the fact that systems theories offer a useful theoretical framework for problematization and explanation of human emotions and emotionality in a comprehensive and relevant manner. Finally, we discuss systems theory as a potential connecting point or a bridge between sociology and psychology (of emotions).
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In th article author offers a new interpretation of Mannheim’s sociology of knowledge given in his Ideology and Utopia (1929). This is demonstrated contrary to well known critical works so far, especially froma marxist perspective. As a paradigm of unsuccesfull critique due to ideological blindeness author points out the works of authors from Frankfurt School (Horkheimer, Marcuse, Adorno). Then author gives analysis amed to provide argument in favor of necessity to formulate new concept of ideology, after expansion of ideology on the topos of Mannheim’s general total cenocept of ideology wherefore sociolоgy of knowledge ought to arise. After that topic of analysis is epistemological neutrality as a condition of objective invastigation in the history of ideas. Both topics provide the ground for new look at ideology with two special traits: first, ideolog could contain truths, therefore it isno more „false consciousness” (Marx); second, approach of sociology of knowledge to any idea does not mean to discredit it but to analyse it objectivelly with the aim to obtain wider knowledge.
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The paper focuses on several manifestations which confirm that social transition and certain forms of organisation directly "produce" new system of meaning in urban space. As the city is a part of the global social system, it makes sense to observe those changes which, within the entire social restructuring, influence its spiritual and material being. The nature of relations between social organization and three key segments which define spatial relations (spatial planning, urban policy, and urban planning) are studied. In order for this to make sense in relation to the dynamic nature of society, these segments are observed from two different angles: "prelransitionai" and "transitional".
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The human being is the most complex part of objective reality while human needs figure as one of the most essential most typical human qualities.
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The auther analyses different approaches to sports sociology from the viewpoints of education, economy, politology and cultural anthropology. He presents a specific theoretical framework based on the people-actors approach consisting of three main social categories: players, intermediators and sports public. Subcategories of intermediators like teacheres, coaches, functionaries, judges etc. are mentioned.
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Talcott Parsons, one of the foremost creative and influental minds in twentieth-century social science and in the application of the social sciences to the study of medicine, died last summer. Parson’s theoretical model on the inter-relationships between the patient, medical care sistem, and broader facet of society emphasized that the »sick role« was socially institutionalized from the values existent within a culture. Overall, in the medical realm. Parson’s theoretical contributions have led to a greater understanding of the relationships of health and sickness, especially in the context of broader cultural values and societal institutions.
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Communication between the student and the thesis supervisor is important during the thesis writing process. Face to face and a certain frequency of this communication makes a positive contribution to the quality of the thesis. However, the supervisor of the thesis should monitor the student’s actvities during the process remotly also. Face-to-face communication may be disrupted for some reasons and the student may fail to fulfill his/her responsibilities in the process of thesis and may feel that he is not under control and may lead to the dissolution of his/her thesis plan. In order to avoid this situation, there should be a common working platform between the supervisor and the student. In this study, we investigated the Group feature of Zotero, one of the programs used in academia during research and writing processes and also we explored how a communication bridge could be formed between the thesis student and his/her supervisor.
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The question of monolingual/multilingual inscriptions had in the Carpathian Basin long been a subject of political discourses on ethnic minorities. We in Hungary had for the most part felt harmed by the laws adversely affecting language use of public inscriptions in Slovakia, Romania, the former Yugoslavia, and, most recently, in Ukraine. The politicization of the subject made it rarely possible to pay due attention to the economic aspects of the multilingual inscriptions. The present study attempts to fill this gap: the fieldwork on the east side of the Slovak–Hungarian border region made it possible to measure the potential economic significance of multilingual inscriptions from the point of view of tourism. As a result of the study we found that 1) the multilingualism of the examined shops providing tourist services or venues of hospitality industry is associated with higher prestige, and higher presumptive incomes, and, 2) the stores where the salespersons do not use the language of the neighbouring countries typically communicate with the entering guests in English. In general, the lack of openness toward the neighbouring language generally results in pushing both local languages into the background.
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