Information is a very important factor in various fields of activity of the contemporary people. In any economic activities as well as in the activities of the economic entity the information is used for decision-making. The information may be economic, legal, scientific and otherwise, but in order to manage economic processes the most important is economic information. The greatest part of this information is provided by accounting both financial and management. In every company as in a separate accounting unit, a (...) lot of economic transactions and events occur over the year, constantly recording the movement of money, the amount of revenue and costs. Periodically, in the activities of enterprises, institutions or organizations it is necessary to summarise all the available economic information and calculate performance results, to show the remains of assets, equity and liabilities. Financial statements of the company in the market economy conditions is the main source of information about the assets, liabilities, capital, profits and cash flows. Accumulated and grouped financial information of companies, institutions, or organizations in the form of financial statements periodically, but not less often than at the end of the financial year, is is presented to all users who are interested in it, since the annual financial accounts must be provided by all companies, enterprises or organisations with legal status. Many Lithuanian authors, dealing with financial statements, note that the current forms used for financial statements do not provide sufficient information to meet the users‘ needs in constant competitive conditions and, therefore, there are a lot of discussions how these statements could be improved. When analysing financial accountability, problematic aspects of assessment of financial statements elements are faced. Both Lithuanian and foreign authors pay little attention to the assessment analysis of financial statement elements, because for businesses both in Lithuania and abroad it is rather complicated to assess properly the elements of the financial statements by assessment methods available in the literature in such a way that they would reflect the state of the company truly and correctly. This time, however, the figures in the financial statements is one of the most important sources of information for economic state assessment of companies, enterprises or organisations and for business management solutions. Accounting professionals and other users, when analysing the financial statements, may form opinions and draw conclusions about the profitability of the core business of the analysed entity, the ability to cover its short-term and long-term liabilities, as well as about long-term and short-term assets, product manufacturing and sales situation and changes during the reporting period, and relying on these data decide on the reliability of the company, development and investment opportunities. (shrink)

This study described the relationships between academic class and student moral sensitivity and reasoning and between curriculum design components for ethics education and student moral sensitivity and reasoning. The data were collected from freshman (n = 506) and senior students (n = 440) in eight baccalaureate nursing programs in South Korea by survey; the survey consisted of the Korean Moral Sensitivity Questionnaire and the Korean Defining Issues Test. The results showed that moral sensitivity scores in patient-oriented care and conflict were (...) higher in senior students than in freshman students. Furthermore, more hours of ethics content were associated with higher principled thinking scores of senior students. Nursing education in South Korea may have an impact on developing student moral sensitivity. Planned ethics content in nursing curricula is necessary to improve moral sensitivity and moral reasoning of students. (shrink)

The Article analyses how one of the basic consumer rights – the right to information – is regulated in the European Commission Proposal for a Directive of the European Parliament and of the Council on consumer rights (hereinafter referred to as the Proposal): the article analyses trends of regulation of the consumers’ right to receive information; problems related to the scope of provided information and the issue of consumer standard that should be used in evaluating the sufficiency of provided information (...) and transparency of contract terms. Furthermore, additional possibilities to improve the consumer right to receive information at the national level are shortly discussed. The regulation of the consumer right to receive information established in the Proposal may imply a new era in the regulation of the B2C relations, where the aim to ensure high common level of consumer protection is opposed against the aim to ensure the balance of interests of consumers and business. Such „slight“ conversion of the aims may impact the application of legal norms regulating consumer right to information and the scope of the disclosure obligation of the business, while reducing the level of the consumer protection. (shrink)

The article’s aim is to present plastic semiotics, one of the most recent branches of the Greimassian School. In his Structural Semantics: An Attempt at a Method (1966) Algirdas Julius Greimas stated that sensorial perception was the dimension in which the grasping of meaning takes place, but explicit principles of the analysis of this nonlinguistic dimension were published only years later, in his article “Figurative semiotics and plastic semiotics” (1984). Since then, plastic semiotics has been leading independent existence, focused on (...) the eff ects of sense generated by the form and the substance of expression. Plastic analysis has turned out to be a fruitful approach not only in the field of visual studies, but also in the research into other sensorial expressions.Статья знакомит с одной из наиболее молодых ветвей греймасовской семиотики – пластической. В книге Греймаса ≪Структурная семантика: поиск метода≫ (1966) чувственное восприятие было определено как измерение, в котором осуществляется схватывание смысла/значения. Основы анализа этого неязыкового измерения были изложены им позднее в статье ≪Фигуративная семиотика и пластическая семиотика≫ (1984). С тех пор пластическая семиотика превратилась в самостоятельную дисциплину, которая фокусируется на сенсорных эффектах смысла, произведенных формой и сущностью выражения. Пластический анализ оказался плодотворным подходом не только в области визуальных исследований, но и в исследованиях других сенсорных выражений.Artikli eesmargiks on tutvustada plastilist semiootikat, uht Greimase koolkonna uuemat haru. Greimase teoses “Strukturaalne semantika: meetodi otsingul” (1966) nimetati meeletaju selleks mootmeks, milles leiab aset tahenduse tabamine. Selle mittekeelelise mootme analuusi sonaselged pohimotted ilmusid aga aastaid hiljem Greimase artiklis “Figuratiivne semiootika ja plastiline semiootika”. Sestsaadik on plastiline semiootika muutunud iseseisvaks distsipliiniks, keskendudes meelelistele tagajargedele, mida tekitavad valjenduse vorm ja sisu. Plastiline analuus on osutunud viljakandvaks lahenemiseks mitte uksnes visuaaluuringute vallas, vaid ka teiste meeleliste valjenduste uurimisel. (shrink)

The legal protection of well-known trademarks is an exception to the fundamental principles of trademark law, i.e. territorality, registration and „speciality“. The well-known trademark is protected even if it had not been registered according to the national legal regulation of that state, in which protection is sought. The well-known trademark can also be protected even in respect to the goods and (or) services which are not similar to those for which the well-known trademark is used or registered (in case the (...) trademark is registered). (shrink)

Ibn al-ʻArabī, 1165-1240; views on freedom; Sufism; Islamic philosophy.

Contrary to Vaesen's argument that humans are unique with respect to nine cognitive capacities essential for tool use, we suggest that although such cognitive processes contribute to variation in tool use, it does not follow that these capacities arenecessaryfor tool use, nor that tool use shaped cognition per se, given the available data in cognitive neuroscience and behavioral biology.

In recent literature, panpsychism has been defended by appeal to two main arguments: first, an argument from philosophy of mind, according to which panpsychism is the only view which successfully integrates consciousness into the physical world (Strawson 2006; Chalmers 2013); second, an argument from categorical properties, according to which panpsychism offers the only positive account of the categorical or intrinsic nature of physical reality (Seager 2006; Adams 2007; Alter and Nagasawa 2012). Historically, however, panpsychism has also been defended by appeal (...) to a third argument based on considerations about the nature and observability of causation. This argument has not been much discussed in recent times. Here is a concise version from William James: "… the concrete perceptual flux, taken just as it comes, offers in our own activity-situations perfectly comprehensible instances of causal agency … If we took these experiences as the type of what actual causation is, we should have to ascribe to cases of causation outside of our life, to physical cases also, an inwardly experiential nature. In other words, we should have to espouse a so-called “pan-psychic” philosophy" (James 1911: 218). James here suggests that we have direct experience of causation in our own agency. He thereby directly contradicts David Hume, who famously denied that we have any experience of causation. James goes on to claim that if this experience is representative of causation in general, it follows that all causation is mental, and that panpsychism is true. This kind of argument for panpsychism can be called the argument from (experience of) causation. This chapter offers, first, a history of this argument and arguments closely related to it, and second, an analysis of the argument – is it valid, are its premises in any way defensible, and how does it relate to the other, more popular arguments for panpsychism from philosophy of mind and categorical properties? (shrink)

This paper is devoted to the study of some subvarieties of the variety Qof Q-Heyting algebras, that is, Heyting algebras with a quantifier. In particular, a deeper investigation is carried out in the variety Q 3 of three-valued Q-Heyting algebras to show that the structure of the lattice of subvarieties of Qis far more complicated that the lattice of subvarieties of Heyting algebras. We determine the simple and subdirectly irreducible algebras in Q 3 and we construct the lattice of subvarieties (...) (Q 3 ) of the variety Q 3. (shrink)

Traditional Chinese commentators rightly see that understanding Zhuangzi's way with words is the presupposition for understanding Zhuangzi at all. They are not sure, however, if Zhuangzi's words are super-effective or pure nonsense. I consider Zhuangzi's experience with language, and then turn to Heidegger's word of being to see if it may throw light on Zhuangzi's way of saying. I argue that a conversation between Heidegger and Zhuangzi on language is possible, but only by expanding Heidegger's notion of Gestell and through (...) a destruction of the dominant Confucian discourse that obscures Zhuangzi's way of saying. (shrink)

Several variants of Lewis's Best System Account of Lawhood have been proposed that avoid its commitment to perfectly natural properties. There has been little discussion of the relative merits of these proposals, and little discussion of how one might extend this strategy to provide natural property-free variants of Lewis's other accounts, such as his accounts of duplication, intrinsicality, causation, counterfactuals, and reference. We undertake these projects in this paper. We begin by providing a framework for classifying and assessing the variants (...) of the Best System Account. We then evaluate these proposals, and identify the most promising candidates. We go on to develop a proposal for systematically modifying Lewis's other accounts so that they, too, avoid commitment to perfectly natural properties. We conclude by briefly considering a different route one might take to developing natural property-free versions of Lewis's other accounts, drawing on recent work by Williams. (shrink)

Entities pursuing their objectives focus on the smooth and efficient operations and processes, and optimum use of funds. For this purpose, an internal control system is being implemented in enterprises and organizations, one of the components among these systems is internal audit. The main objective of the internal auditor is to provide an independent and impartial assessment of the entity's performance and provide insights on how to improve its operations. Although internal audit is only part of the internal control system (...) of the entity, it has to assess the proper functioning of the system itself, propose measures to make internal control more efficient. The state of internal control largely depends on the work of the internal auditor. Scientific problem. The scientific literature emphasizes the need to create an appropriate system of internal control of the entity, but for many supervisors and internal auditors internal audit and internal control still associate with the role of the inspector. A well-functioning internal control system reduces the work involved in the audit and risks that allow the internal auditor to devote more time to developing the entity's development prospects. Particular attention in the process of operational efficiency must be given to employees performing the functions entrusted to them, including them in the process of internal control improvement. Not only managers but also all employees need to deepen knowledge of the importance of internal audit and the necessity of reaching the goals set by the entity, not only managers but also all employees. The aim of the article: to analyze peculiarities of theoretical internal audit and control. In order to achieve the tasks: to analyze the concept of internal audit and control, and its variation; to research internal audit objectives. The object of the research: internal audit and control in a company. The methodology of the research: the systemic analysis of scientific literature and legislation. (shrink)

Financial statements are the main source of information showing the performance of an enterprise and its financial state. They are need for business management, analysis, internal and external audit, owners and state, investors, society. The set of financial statements is prepared by summarizing the company's financial year data. To prepare accountability, data is pre-accumulated and grouped in accounting records, synthetic and analytical accounting registers according to general principles: continuity, periodicity, permanence, prudence, monetary measure, accumulation, neutrality, relevance of content, importance of (...) information. These accounting principles are followed in the EU countries. According to A. Ivanauskienė, an annual stocktaking must be carried out before the annual financial statements are drawn up [3]. Accounting policy part includes accounting principles and a brief description of accounting methods and rules that are used by the entity in accounting and financial reporting. [2]. Accounting policies are general accounting principles, accounting methods, and rules intended for accounting management, formation and submission of financial accountability" - the definition is provided by A. Ivanauskienė [3]. For more information on accounting policies is written 6 BAS - the explanatory note of the accounting policy part should state that 'financial statements are prepared in accordance with business accounting standards. Other legal acts that have been used for accounting management and financial reporting purposes [1] are also included. At the end of the company's financial year, we have to prepare not only financial statements, but also to analyze it properly. Because only by submitting an annual analysis of financial statements we will be able to evaluate the company's performance and position. We will be able to determine whether the company's performance is profitable, whether by putting together and discussing all the reports, there is a risk for the company's future plans. Problem and Relevance - it is very important that the financial accountability reports would be prepared correctly and would perform their intended purpose. Accurate accumulation and systematization of accounting information allows to account correctly assets, capital, income and expenses. Otherwise, false information will result in distorted analysis results and its users will make wrong decisions. The aim of the work is to analyze the content of financial statements, principles of formation and use of data. Research object - financial accountability. Research objectives: 1. To analyze the essence and importance of financial accountability, to provide a systematic description of financial accountability. 2. To provide a procedure for regulating accountability and how to allocate it. 3. To set requirements for financial reporting. 4. To prove the importance of financial reporting with respect to companies. Research methods - analysis of scientific literature, including the comparison of theoretical statements, methods of generalization, logical and graphical representation. Conclusions: Financial statements should reflect fair information about the financial position and performance of the entity, as well as provide necessary information to internal and external users and disclose relevant information about significant events occurring during the reporting period. Preparation of financial statements is regulated by: Law on Accounting of the Republic of Lithuania, Law on Financial Accountability of the Republic of Lithuania, Consolidated Financial Accountability Compilation of the Republic of Lithuania, International Business Accounting Standards, National Business Accounting Standards, Accounting Policies shaped in the company. The data presented in the annual financial statements shall be prepared in accordance with the general accounting principles. The information received in the reports must be compared to the previous reporting periods and to the performance of other companies. The data obtained are needed for economic analysis, audit, planning of the company performance and forecasting. (shrink)

Perhaps more than any philosophy written in the past few centuries, the work of Friedrich Nietzsche has given rise to controversy, misunderstanding, and dissent. Today Nietzsche is remembered as the revolutionary author of such polemical ideas as the death of God, the revaluation of values, the will to untruth, and the Übermensch. Yet is Nietzsche’s philosophy as atheistic, relativistic, nihilistic, and immoral as some commentators have claimed? Or ought we perhaps to give more credence to Nietzsche’s own assertion that one (...) writes books “precisely to conceal what one harbors” (BGE, 9, 289)? If “whatever is profound loves masks” (BGE, 2, 40) then might Nietzsche’s more daring claims be interpreted as clever masks behind which he conceals a deeper philosophy and on which he reveals a hidden truth? Is it not possible that the standard readings of Nietzsche are in fact misreadings—that his work invites misreading, that it is intentionally unclear, deceptive, disguised? The goal of this volume is to reread Nietzsche for all that he shows and all that he hides. It is to dig deeper into his work in order to challenge misreadings of old and invite misreadings anew—as, indeed, his work itself calls for and demands. (shrink)

"Neuroscience and Philosophy" begins with an excerpt from "Philosophical Foundations of Neuroscience," in which Maxwell Bennett and Peter Hacker question the ...

The ideal introduction for students of semantics, Lexical Meaning fills the gap left by more general semantics textbooks, providing the teacher and the student with insights into word meaning beyond the traditional overviews of lexical relations. The book explores the relationship between word meanings and syntax and semantics more generally. It provides a balanced overview of the main theoretical approaches, along with a lucid explanation of their relative strengths and weaknesses. After covering the main topics in lexical meaning, such as (...) polysemy and sense relations, the textbook surveys the types of meanings represented by different word classes. It explains abstract concepts in clear language, using a wide range of examples, and includes linguistic puzzles in each chapter to encourage the student to practise using the concepts. 'Adopt-a-Word' exercises give students the chance to research a particular word, building a portfolio of specialist work on a single word. (shrink)

This chapter examines the normative question of whether the cultivation of patriotic and nationalist ideals and attachments should have a central place in programs of civic education. It argues that the most useful way to draw the distinction between patriotism and nationalism focuses on their respective objects of loyalty; patriotism is loyalty to a country while nationalism is loyalty to a people. This way of distinguishing between patriotism and nationalism forms the background for the discussion of a variety of instrumental (...) and non-instrumental arguments for cultivating patriotic and nationalist political attachments in schools. It also examines an assumption common to these programs of civic education: that a shared identity is crucial for citizens to have a sense of belonging that supports social stability and desirable forms of political change. The final part of the chapter introduces a number of alternative educational proposals that aim to avoid some of the difficulties faced by patriotic and nationalist strategies. These alternative proposals aim to encourage good citizenship while taking into account new challenges generated by the political, social, and economic conditions of an increasingly globalized world. (shrink)

Greek text, english translation and commentary on the surviving fragments of Empedocles (fragments as known in 1981, does not include more recent finds).

Writing from a scientifically and philosophically informed perspective, the authors provide a critical overview of the conceptual difficulties encountered in many current neuroscientific and psychological theories.

This book is available either individually, or as part of the specially-priced Arguments of the Philosphers Collection.

One of the most influential contemporary philosophers, Hilary Putnam's involvement in philosophy spans philosophy of mind, philosophy of language, ontology and epistemology and logic. This specially commissioned collection discusses his contribution to the realist and pragmatist debate. Hilary Putnam comments on the issues raised in each article, making it invaluable for any scholar of his work.

Hubert Dreyfus has argued that cases of absorbed bodily coping show that there is no room for self-awareness in flow experiences of experts. In this paper, I argue against Dreyfus’ maxim of vanishing self-awareness by suggesting that awareness of agency is present in expert bodily action. First, I discuss the phenomenon of absorbed bodily coping by discussing flow experiences involved in expert bodily action: merging into the flow; immersion in the flow; emergence out of flow. I argue against the claim (...) that flow experience does not involve an awareness of agency for each of these features, while conceding that fluent agency does not involve self-awareness in the thetic sense. I challenge the assumption that the awareness of fluent agency must be understood in terms of a thetic awareness of agency. Instead, I develop an Anscombean account of the awareness of fluent agency in terms of the phenomenal character of knowing one’s aims. I respond to the challenge that if an Anscombean account of the awareness of agency is to succeed, then agents must be able to answer Anscombean questions. I consider the objection that awareness of agency is not a form of self-awareness by outlining an account of self-awareness as self-synthesis that is distinct from self-perception and self-ascription, but which makes room for self-awareness in expert bodily action. (shrink)

Rescued in 1972 from a storeroom in which rats and seeping water had severely damaged the fifty-year-old manuscript, this text is the earliest major work (1919-1921) of the great Russian philosopher M. M. Bakhtin. Toward a Philosophy of the Act contains the first occurrences of themes that occupied Bakhtin throughout his long career. The topics of authoring, responsibility, self and other, the moral significance of "outsideness," participatory thinking, the implications for the individual subject of having "no-alibi in existence," the difference (...) between the world as experienced in actions and the world as represented in discourse--all are broached here in the heat of discovery. This is the "heart of the heart" of Bakhtin, the center of the dialogue between being and language, the world and mind, "the given" and "the created" that forms the core of Bakhtin's distinctive dialogism. A special feature of this work is Bakhtin's struggle with the philosophy of Immanuel Kant. Put very simply, this text is an attempt to go beyond Kant's formulation of the ethical imperative. Toward a Philosophy of the Act will be important for scholars across the humanities as they grapple with the increasingly vexed relationship between aesthetics and ethics. (shrink)

This book explores how some word meanings are paradigmatically related to each other, for example, as opposites or synonyms, and how they relate to the mental organization of our vocabularies. Traditional approaches claim that such relationships are part of our lexical knowledge (our "dictionary" of mentally stored words) but Lynne Murphy argues that lexical relationships actually constitute our "metalinguistic" knowledge. The book draws on a century of previous research, including word association experiments, child language, and the use of synonyms and (...) antonyms in text. (shrink)

Zhizneopisanie -- Kniga znanii︠a︡ -- Ukazanii︠a︡ i nastavlenii︠a︡ -- Kniga o dushe.

Desde que se inicia el confinamiento hasta la actualidad, se dispara la inseguridad en el sector económico en general, situando en un estado aún más crítico a los colectivos sociales más vulnerables como las mujeres. Pondremos nuestro punto de mira y objetivo en el trabajo social y de inserción desarrollado con las mujeres migrantes riojanas durante la pandemia. Para ello, se llevará a cabo una revisión y análisis de datos socioeconómicos en base a las tasas de paro y de empleo (...) solicitados a fecha de 31 de diciembre 2020, considerando la proyección para el año 2021. A su vez, se revisará el trabajo de intervención desarrollado para dicho colectivo. (shrink)