Keywords: accounting; culture; financial-accounting; budget; management contract
According to the Accounting Law, public institutions are obliged to organize and run their own accounting, financial accounting and, where appropriate, management accounting. Accounting for public institutions provides credit information on income and expenditure budgets, outcomes of budget execution, assets in administration, the patrimonial (economic) result, cost of the programs approved in the budget, and information necessary to determine the annual general account for the State's budget execution, the annual execution account of the state social insurance and special funds budget.
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Keywords: greeting; Japan
Greeting from the Ambassador of Japan
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Keywords: media performance; ready-made-fictional image; epatage; Homo ludens; epatage behavior; simulacrum
The subject of this article is epatage, widely spread in modern culture thanks to digital technologies. Today epatage associated to media performance is deliberately constructed, imposing mass consumerism with a ready-made-fictional image, and operating “anti-values.” There are a lot of causes of the existence of the epatage image which violates certain cultural codes. Meanwhile epatage can be described as a response to certain objective and subjective calls. As a peculiar form of culture, epatage contains both positive and negative pulses.
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Keywords: Moscow; Russia; xenophobia; immigration; Central Asia; Aleksei Navalny; Yulia Latynina; ethnic;
It is not in the provinces, but in Russia’s comparatively liberal capital, where resentment of migrants reaches its peak.
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Keywords: Finland; Romania; Elena Dragomir; Silviu Miloiu; monograph
At the end of last year the Romanian historical academic community has had the pleasure of witnessing the publication of a first ever monograph of the history of Finland in the Romanian language. The volume is authored by Associate Professor PhD Silviu Miloiu from the “Valahia” University of Târgovişte, and researcher and PhD (ABD) Elena Dragomir from the University of Helsinki, appropriately under the aegis of the Romanian Association for Baltic and Nordic Studies (RABNS).
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Keywords: mass man; routine; authenticity; sensationalism; exoticism; predictability; material comfort; accessible experience; package holiday; hyper-reality
The majority of mass men in the American environment exhibit predictable and similar patterns of behavior as tourists. Pre-Industrial Revolution modes of traveling as liberation and exploration are now thwarted by the leveling effect of globalization and the illusion of information fueled by the all-pervasive mass media. Claims about the role of routine or the quest for authenticity are challenged as genuine motivations for mass tourism. Both the American culture and travel destinations in developing countries have authentic content that is largely ignored in favor of sensationalism and cliché. Excessive regimentation in the US creates the acute need for transcending to which popular culture finds accessible solutions through tourism: an experience of concentrated yet vague exoticism which feels liberating without yielding exploration. Travel destinations are shaped to American standards of material comfort and even adopt western popular culture icons in an effort to supply accessible familiar experiences of western entertainment. Various kinds of difficulty that once stimulated travelers are now relieved by travel agencies, rendering the experience of traveling less personal and more like TV entertainment. Old notions of space, time and reality itself are blurred in favor of a hyper-reality where fiction dominates.
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The EUROPHRAS conference is organised by the European Society of Phraseology every second year. The conference is the most important international academic event in the field of paremiology. In 2012 it took place on August 27−31 in Maribor.
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Keywords: Bulgaria; Europe; Ivan Shishmanov; Pan-Europa; EU; Europeanism; european union;
What might seem like just another anniversary of a forgotten scholar strikes a chord in contemporary Bulgarian society.
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