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Although the Czech Lands (Bohemia, Moravia, Silesia) have an immense amount of accounting records preserved from the Middle Ages and Early Modern Times, historians continue to disagree about which accounting system was used. Prior research indicates that unlike in the countries of Western Europe in particular, double-entry bookkeeping was not in use in the Czech Lands in the given period of time. While some authors support, in line with the neighbouring states, the view that it was single-entry bookkeeping, others...

The aim of this research is to determine models of contact between arts different by their nature and to offer a relevant classification. The last could aid to comprehend, how the principles of interaction of arts have changed in historical perspective. Consideration of this problem allows: 1) to propose a new approach for studying of correlations between different arts; 2) to establish ontological correspondences between arts of the same epoch; 3) to develop a method of analysis of means of expression in temporal...

The emergence and functioning of the European Union is not an element of absolute novelty in international relations, but it could be argued that it is the consequence of capitalizing on the experiences that history has built over time at national and international level for each of the European states. The history has reflected the necessity of an international alliance between states, the fundamental aim being to ensure stability on a regional and continental level, as well as the fact that alliances created by ...

This presentation examines the origin of the productive and multifunctional1 derivational suffix -?k of the Udmurt language, using the material of the Turku-Izhevsk Corpus. Two opposing views have been put forward as to the origin of this suffix: the first one posits that it is the result of the fusion of two different derivational suffixes (a reflexive and a frequentantive one), whereas the other one hypothesizes one single (frequentantive) derivational suffix from which it developed. When she posits two differen...

Initially, only states were capable of running space programs. The period of rivalry between the greatest powers after World War 2 brought the dynamics of space exploration and the improvement of space technologies. During the cold war period, USA and the USSR were concerned that the other states could gain an advantage by sending armaments of mass restriction and conventional weapons to the orbit. In 1969, the first human landed on the Moon and stuck a US flag on its surface. Denis Tito flew in space in 2001 as a...

According to the Constitution of the Republic of Macedonia, the Parliament of the Republic of Macedonia is a representative body of the citizens and the legislative power of the Republic is vested in it. The organization and functioning of the Parliament are regulated by the Constitution and by the Rules of Procedure. As a representative body, the Parliament decides on behalf of the citizens based on the will of the electoral body and of the trust during the time of its mandate, therefore, the Parliament is a lega...

The activities of modern companies depend not only on economic performance but also on a broadly understood sustainable development strategy from economic, social and environmental perspective. Polish hard coal mining undertakings aspire to be such companies. Therefore, currently many of mining and post- mining communities is looking for new possibilities of development. They have to look for different ways of economic activation and new possibilities for those areas. Entrepreneurs are looking for different ways t...

The article is dedicated to the analysis of an appearing progress in establishing peace between the government of Colombia and an insurgent group called FARC. The recent events allowed one of the most long-lasting active conflicts to arrive much closer to its' end that the whole international community has been waiting for. With the participation of both Latin American neighbors and countries from outside of the region, Colombian officials and freedom fighters could finally shake hands, seize fire and start develo...

An important prerequisite for improving business performance is the high efficiency of internal processes, including the purchasing process. In order to increase the performance efficiency of industry enterprises as the suppliers, it is necessary to know and understand not only the course of the purchasing process in the companies of direct customers, but also their way of evaluating the performance of the suppliers, the actual purchasing process and its position in the business performance evaluation system. The ...

The Republic of Macedonia passes through many turbulences, it faces with problems of different nature(various kinds) and in particular with the problems of interethnic, inter religious, intercultural, socio-economic characters etc. The environment of the party moment reflects on political, ideological and ethnic overpopulation. In the ideological sense collide left-wing and right-wing ideologies expressed through SDSM and VMRO-DPMNE, in the interethnic sense clashes(collide) between Macedonia and ethnic Albanians ...

Doubleness is one of the most spread artistic methods of constructing a personality in European culture, which has a rich tradition. It received a special universal status in the era of Late Romanticism. In Romanticism, doubleness is an embodiment of a tragically incomplete breakthrough of a man to the eternally beautiful and perfect in those times, when the world started to be perceived as terrible and hopeless. Modernity presented a specific variation of Romantic doubleness; a double of the turn of the 19th – ...

In considering the issue of coordination between monetary policy and fiscal policy, or a lack of it, one has to take account of the so-called zero lower bound on nominal interest rates, also known as a zero-bound (ZLB) problem. The problem basically is that nominal interest rates cannot drop below zero. Many economists argue that a near-zero interest rate encourages fiscal stimulation that certainly has influence on the type of decisions made by the central bank. Some studies point to higher effectiveness of fisca...

This study deals with the concept of social tension and it potential in conflict diagnosis. There are two parts in the study. The first one describes the concept of social tension. The second one presents methodology of applied study of this phenomenon and results of representative survey which was conducted in 2015 in Saint-Petersburg. The notion of the social tension is quite often seen in connection with conflicts. Different elements of the concept of social tension are considered in the works of T. Parsons, M....

The article is about written exercises which are necessary to use at the Russian lessons for foreign students. Students should watch and write written exercises at the same level as oral exercises during developing Russian pronunciation skills. Urgency of the research of this theme is in its importance. Intonation and phonetics lessons take a special place in teaching Russian language for foreigners because correct pronunciation of the words is the most important for communication in Russian language and the devel...

The political crisis in Macedonia deepens and it is far from finding a proper and long-lasting solution. The opposition and position parties after the December 11 elections accuse each other for corruption and treason, which prevents the formation of the government and its focusing towards Euro-Atlantic processes and democratic principles. In addition, in this paper we are going to emphasize the role of the political elites and their political ethics, taking in consideration their responsibility for the long lasti...

The Czech Republic, as a signatory of the Convention on the Rights of the Child has vested the capacity to administer the state protection of minor children into the agenda of the general municipal offices of the municipalities of higher order. The protection of the rights and entitlements of minor children s conducted by the authorities of social and legal protection of children (ASLPC hereinafter). These authorities are incorporated in the system of state administration in a way which enables them to provide com...

In today’s globalized world there is a growing importance of regulatory, legislative and institutional frameworks. On the basis of these conditions, the particular national economies may affect the overall competitiveness of the economy not only by production factors but also by creating frameworks that directly affect the production costs and input prices through various taxes, grants or fund contributions. In the context of ensuring the long-term prosperity of each country, the more and more emphasis is placed...

Is it necessary to worry about ageing and old age? Can we do something to enjoy well-being in a mature age? These questions are being answered by scholars of positive psychology who study the factors of successful ageing and happiness in old age. The outcomes of their research sound promising. They state the number of people in the so-called third age is increasing and that people are not born wise but they become wise due to living a full life. Additionally, the elderly are often happier than the young and in old...

The aim of the paper is to introduce how to implement gamification elements into an online digital platform to create a digital, user experience based university course. First a brief introduction to gamification, game design elements and advantages are introduced. To understand the advantages of the different game elements (e.g. points, leaderboards, freedom of choice) to use, pilot tests were held for 2 semesters, in which 118 and 156 students participated. In these pilots, some of the course elements were teste...

In the field of dramatherapy interventions aimed at addicted persons in detoxification units, no relevant methodology is available. At the same time, the implementation of dramatherapy approaches in the healthcare sector is problematic. Last but not least (according to scientific research), very little attention is paid to the specifics of dramatherapy designed for these clients. The paper deals with the application of dramatherapy designed for persons with addiction in detoxification units. The author presents a ...

The goal of this paper is to describe and analyze the В‘BrexitВ’ and its potential impact on the United Kingdom and the European Union. Any discussion of a Brexit should be set against the backdrop of an increasingly convulsive European landscape. The merits and shortcomings of the European Union should be judged not in isolation, but through the lens of their implications upon a broader postwar European order that Britain has helped to build and sustain for nearly seven decades. US strategic retrenchment, Germany...

Dramatherapy is a way of psychotherapy which helps people better understand their problems. The method is helpful especially in the field of addictions. The therapeutic community is a traditional form of caring for persons addicted to drugs. A few communities in Czech Republic use dramatherapy. The purpose of the text is to answer the question how dramatherapy works in a community and how the method influences the clients. The paper focuses on the potential of dramatherapy in a therapeutic community for persons wi...

The role of language is difficult to overestimate as it is the main tool of communication, both written and oral. Language ensures historical diversity. It is an important part of identity and can be observed as “a social event” (Mikhail Bakhtin). National cultures are best embodied through languages. Losing a language therefore means a loss of historical and social richness, as well as traditional values. Preservation of language provides tradition and continuity. Attitudes to language have changed over the c...

My key idea consists in stating that philosophy these days is in need of new orientations based on humanistic potential of philosophical wisdom. I would like to pay attention to the practical value of the philosophical wisdom. In accordance with the methodological approach we need to identify the diverse characteristics of philosophical wisdom to offer the complex definition of this concept. The focus is shifted to the area of cogitative constructions to the sphere of philosophical wisdom. It is especially importa...

The paper presents results of archaeological excavations lasting 11 seasons, in years 1981-1986 and 2000-2004 by Archaeology Institute of Nicolaus Copernicus University in Toru? (Poland). In Strzelno - a tiny town in Kuyavia region (North Poland) - the Premonstratensian nunnery had been functioning from the end of 12th c. to the 19th c. This is the site of a small Romanesque St. Procopius rotunda and Holy Trinity convent basilica with 4 famous Romanesque columns. The main purpose of the research was to determine t...

The history of the organisation of trips to places of Military Glory of the partisans of the Leningrad region is discussed in the article. The very first routes were paved by veterans of the partisan movement. In the 60-70-ies of the XX century the Soviet Party authorities joined in the organization of memorial tourism. For tourists (especially for the young ones) dozens of routes related to the history of the Great Patriotic War were offered. They included not only the familiarization with the places of fighting ...

Objectives: The main aim of the study was to establish the occurrence of internalizing and externalizing behavior problems, among preadolescents and adolescents belonging to Hungarian minority from Transylvania. In addition, gender and school type differences were analyzed for more accurate results. Methods: Participants were selected randomly: aged between 10-19 years, grades 5 to 12. A total number of 349 preadolescents and adolescents were assessed, 49% of whom were male (N=170) and 51% female (N=179). Particip...

The principle of separation of powers, explained more simply, means that the three basic functions (activities) of the state need to have different bodies: the one who approves the law should not judge and govern, and vice versa, thus, the one who judges must not approve the law or the one ruling should not judge. Each function must have its own particular organs, they must not all join in the hands of a man or a body. Among the fundamental values of the constitutional order of the Republic of Macedonia exhibited ...

Russia is making efforts to reconsider its policy and achieve leadership in innovation and technology sector. A mechanism that is called to fulfill these ideas is the National Technology Initiative (NTI), that seeks to identify the most perspective technologies and implement necessary administrative and legislative changes. This project is concerned with creating new businesses and technological agendas, concurrently transforming and modernizing public opinions and attitudes about the future of the country and soc...

The scope of this study is the problem of universality and conventionality of human and civil rights. This institute is legislatively recognized in almost all modern legal systems. The shared values are the values that define the position of the individual in society - freedom, equality, justice. But representatives of each civilization have their own world view that affects the interpretation of these categories. It is no accident that the adoption of universal international acts on human rights is accompanied by...

The problem of poverty has always been considered as one of the most topical problems in Russia. The poverty threshold is legally fixed at the subsistence level, which, unlike similar indicators in other countries, does not meet the requirements of human needs satisfaction at the appropriate level. Since 2012 the population with income below the subsistence level has been steadily growing while income spread has been constantly increasing. It is due to peculiar features of the Russian social policy model that this...

The global struggle for resources as well as increased life expectancy and birth rates conditions the search for new forms of satisfying the needs of the countryВ’s population by using artificial combinations of the potentials of natural organisms. To prevent RussiaВ’s insurmountable social and economic backwardness in the area of new opportunities and also to facilitate the change in shaping the public opinion and the citizensВ’ outlooks, it is vital to establish the actual coordinates and vectors of development ...

Article is written on actual topic connected with formation of the common migration policy of the European Union and improvement of the European legislation in the sphere of regulation of migratory processes. The analysis which is carried out in article reflects the profound changes which happened in the legislation of the European Union at a turn of the XX-XXI centuries in the field of migration policy. Activities of institutes of the European Union for development and realization of effective migration policy pr...

Socialization is the process by which individuals learn, gradually, through interaction with other peers and participation in social life, norms, values, thinking and knowledge of a particular culture of birth, or in other words, socialization is the interactive communication of values, norms and methods of behavior specific to a group or a society, throughout his life. Deviance is a set of behaviors and conditions that group members judge the most inconsistent with their expectations, norms and values, and which,...

The enforcement of economic security is one of the key tasks of state investment policy. The searching for effective solutions of this problem is really important in conditions of foreign policy disagreements and sanctions against recipient country. The purpose of this article is working out a concept of application in Russian Federation of range of limitations to foreign capital inflows. Abstract-logical, analytical, and dialectical methods of scientific knowledge were used in conducting this study. The used in i...

The research we propose starts from the premise that the classical music composers of the 20th century turned to religious texts written almost 3 millennia ago, and they rediscovered their essences in spite of the social, territorial, linguistic, and religious changes that took place throughout history. Despite the different musical composition techniques used or the origin of the composers, the subject of DavidВ’s Psalms is embodied in the work of some of the most prolific creators of the last century (Arnold Sch...

The lighthouse, an architecture landmark of the coasts around the world has been the subject of study, especially it focused on the drafting the restoration project of the Punta of Guardia lighthouse on the Ponza island, Italy. Ponza is an island which gives its name to the archipelago of the Pontine islands, located off the Lazio coast. The lighthouse in question is one of the most important signaling systems of medium-high Tyrrhenian, built on a sea stack 112 meters above sea level, at the end of 1800. As almost...

In the demanding competitive environment, manufacturers find it more and more difficult to differentiate physical products, and so they resort to differentiation of the offer through services and customer solutions. The thing is that the product level cannot be assessed according to the quality of its technical features only, but particularly according to the way how the clients are provided with it - services. Their importance is growing on a long-term basis, and their sufficient level is a critical factor of the...

The meaning of confidence between manager and employee get more and more famous in the modern art of leadership. It’s no more enough that an employee gets a fair or good salary in a company, what can secure its employment. Also other factors, same as the environment or the relationship to the supervisor must be positive to bind employees to their companies. But what kind of influence has the factor “confidence” for real? Is it really so important, that leaders have to build up a personal relationship to their...

One of the main characteristics of the Russian economy is mixed, which results in the coexistence of enterprises and industries with different technological development levels. The predominance in the economy sectors using technologies of the third and fourth technological structures determines the necessity of measures industrial policy development ensuring the balanced development of the industrial complex. The economic potential development of territorial-industrial complexes based on the interaction with devel...

The paper analyses the reception of the Irish-born British writer Oscar Wilde (1854–1900) in Latvia following the translations of his works into Latvian and the most vivid expressions in Latvian authors’ creative writing. Since the beginning of the twentieth century, the poetics of cross-cultural influences in Latvia was very diverse: one of the most striking being the aesthetic vector marked by the crucial influence of Wilde’s personality and his literary heritage. The dialogue held between Latvian national a...

In my paper, I will focus on the reception of Vaclav HavelВ’s plays among Czech literary critics who lived in exile. Among others, it was Igor Hajek who analysed them in his two treatises, in a review of the collection of plays related to the character of Ferdinand Vanek. Igor Hajek (1931-1995), a Czech exile literary critic, belongs to personalities who have played a significant role in the presentation of Czech literature abroad. He lived in British emigration since 1969 and his name in Czechoslovakia was on the...

The Sections 85 and 368 of the Criminal Procedure Law of the Republic of Latvia [3] prescribes only several cases when a person can be exempted from payment for defence provided by the state in criminal procedure. Sometimes the defendant refuses from a defender by the moment he gets to know that by the process termination, he will be recovered a payment for the defence provided him by the state. For instance, a refusal from an advocate during the agreement process mainly occurs with an aim to exempt a particular p...

In the context of modern politics and social norms in Europe and in the world, it is important, now and then, to look into the ancient thought and find inspiration in the worldВ’s classical philosophical literature. We approach here the structure and motivation of AristotleВ’s two of his most important writings, Politics and The Nicomachean Ethics. We consider them to reflect the main characteristics of his rational approach on politics and morals; they enable us to see what lies at the historical foundation of th...

The relationship between philosophy and history covers many topics and their overlapping results in numerous ideas. Surely, it is also due to the fact that philosophy does not repudiate the methods it uses as obsolete. In connection with the history of philosophy it is thus not possible to speak of theories which lost their validity long time ago. Various streams of thought which, in various ways, react to their predecessors were the inhibitors as well as reflections of contemporary historical events. As a result,...

Objectives: In this study the relationship between social skills and behavioral problems in secondary school students was examined. In addition, the gender differences between these variables were investigated. The main aim of the study was to analyze the relation between the social and emotional competencies and behavioral problems. Furthermore, the prognostic role of social and emotional competencies in the prevalence of problematic behavior was analyzed. Methods: Participants were selected from a Hungarian mino...

Security is one of the basic human needs. Without the formation of a secure social and economic system, a person cannot fully realize his need for security. We considered various definitions of security. Our objective was to examine a system of concepts that are close to the notion of security – danger, risk, threat, stability, vulnerability, reliability, harm, damage, loss, sustainable development. Firstly, the interaction of these concepts was presented graphically. Secondly, the authors have proposed a new co...

The steepness of the bond yield curve should be an excellent indicator of a possible future economic activity. A rise in the short rate tends to flatten the yield curve as well as to slow down real growth the near term. The relationship between the spread and future GDP activity was proved already before. This paper aims to analyse the dependence between slope of the yield curve and an economic activity of selected countries between the years 2000 and 2016. The slope of the yield curve can be measured as the yield...

Background. The relevance of this work is determined by modern trends in the development of society: the socio-psychological aspect - with each year the number of organizations and the number of specialists grow. Extremely topical are the problems of raising and maintaining a high level of psychological security in an organization associated with loyalty. However, the analysis of the relationship, the conditions that determine its formation, typology, planning of actions aimed at increasing loyalty and focused on ...

The article discusses the necessity for and direction to improve evaluation of accounting and control procedures of the facts of business units economic activities in auditing. AuthorВ’s definition of the concept of В‘accounting and control proceduresВ’ is given in the article. The constituent elements of the system of accounting and control procedures are defined. The indicators of the elements evaluation are systematized in terms of the accounting and control procedures system elements. A technique of accounting...