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SUBVERSIVENESS OF NOVELS DERVISH AND DEATH, FORTRESS, AND CIRCLE

SUBVERSIVENESS OF NOVELS DERVISH AND DEATH, FORTRESS, AND CIRCLE

SUBVERZIVNOST ROMANA DERVIŠ I SMRT, TVRĐAVA I KRUG

Author(s): Nedžad Dedović / Language(s): Bosnian / Issue: 07/2012

Keywords: subversiveness; criticism; demystification; irony; ideology; dogma; profanity; polarization we-they; antiideological character; parallelization religion-Party; parabolic character; discreditable government; moral crash; control; self-destruction

Subversiveness of Selimović’s novels is reflected in criticism, irony and demystification of authorities and power centers (with emphasis on government), and all ideological and canonical systems, their promoters and protectors. The aim is to break the illusion of unquestionableness and infallibleness of all ossified system, revisit any dogma and ideology and any stereotyped thinking that stands in the way of humanity and freedom of opinion. Elements of demystification and irony are the strongest in Circle (Krug) with respect to their provocation, directness and actuality. There is a clear parallel between religion and the Party in this novel, and along with irony it is the beginning of the destruction of inviolable,”sacred” concepts such as Party and ideology. Specifically, the subversive elements presented through characters of Vladimir’s uncle Janko and Čizmić emphasize closemindedness and dogmatic basis of the Party that is just a modified religion. Novel Circle, especially in view of its subversiveness, creates a parabolic relation to modern times – the time of communist Yugoslavia (Selimović had announced such a novel saying that he would write a novel about “this time”). Of course, Circle is not just a story about that time – as well as two other novels it reveals universal meanings and patterns of behavior, actions and governance. Novels Fortress (Tvrđava) and Dervish and the Death (Derviš i smrt) are specific to polarization we-they, which is an extremely important sociolinguistic element in the concept of subversiveness. The usage of pronouns in the third person plural means that subordinate groups label the dominant ones – in order to express their differentiation, resistance and negative attitude. The ultimate aim is to enhance aggression towards the opposite, elitist group. Displaying abuse (manipulation) and profanity of positive ideas, events and characters, belongs to subversive elements of Selimović’s novels (in Circle, for instance, there is manipulation with the fallen partisans – festivities are organized in the “name of their glory” to promote the Party and its leaders; former exemplary revolutionaries are now treading on pure ideas of the revolution for which they fought – Pudar, Nina’s father). Criticism of governance is manifested in alienated authority – i.e. in the large gap, distance and hostility of the ruling structures towards citizens, and emphasizing the lack of civil rights (religious festivities are masked by Nina’s parents, Vladimir’s uncle only on his deathbed may express his religiosity). Discredit of the Party and its leaders is made clear in storytelling about the great social inequality, privilege of party members and their children, the persecution of those who point out the negative aspects of the ruling elite, and the decline of morality of Party ideologues.

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Review of Charles ALLEN, The Buddha and Dr Führer: An Archaeological Scandal, New Delhi: Penguin, 2010

Review of Charles ALLEN, The Buddha and Dr Führer: An Archaeological Scandal, New Delhi: Penguin, 2010

Author(s): Eugen Ciurtin / Language(s): English / Issue: 03+04/2011

Review of Charles ALLEN, The Buddha and Dr Führer: An Archaeological Scandal, New Delhi: Penguin, 2010

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NITIATIC RITUALITY AND CALENDARISTIC CEREMONIALISATION IN THE SPRING CUSTOMS FROM TRANSILVANIA: THE GREEN MAN. ETHNO-ANTHROPOLOGICAL AND HISTORICAL-R

Ritualitá Iniziatica e cerimonializzazione calendaristica nelle feste di primavera in Translivania: L'uomo verde. Prospettive etno-antropologiche e st

Author(s): Bogdan Neagotă / Language(s): Italian / Issue: 03+04/2011

Keywords: initiation; Männerbünde; ceremonialisation; invariants; Pǎpǎlugǎra; St. George (Sângeorz).

Our paper approaches a ritual-ceremonial complex, largely documented in rural communities from Transylvania (more than 100 villages), during the 20th century: the feast, bearing various names (Pǎpǎlugǎra, Gheorghe, Sângeorzul, Mǎtǎhula, Burduhoasa, Goțoiul, Bǎbǎluda, Borbolatița etc.) is performed on occasion of different spring feasts (Saint George/Sângeorz, the measuring of milk/mǎsurişul laptelui (i.e. Saint George according the Julian calendar: Sângeorzul vechi), Ascension (Ispas), Whitsunday (Rusalii). In the second half of the 20th century, this feast entered its terminal stage. Nowadays, it continues to be performed in a number of villages in the region of Central Transylvania and on the valley of Someş river. Morphologically, the ceremonial has two dominant variants: (1) the linear procession (organized according to the carolling scheme), along the central axis of the village, of a youth dressed in green branches collected from the forest; the procession comprises stopping by virtually every house in the village, like with Christmas carolling, and water being tossed on everyone: masked figure and accompanying party; (2) the dramatized variant, having a complex ceremonial distributions and scenarios. The custom, widely documented for European popular cultures, is intimately bound to the rites of rain invocation, and with the magic practices of stimulation of germination of all kinds (vegetal, animal, human). Beyond the evident agrarian substratum, the ceremonial is tied, too, to masculine pubertary rites, and to the group of youth, respectively: a traditional institution still active in a number of regions in Transylvania. The ethno-anthropological materials proceed from our field researches (2004-2011) and from classical bibliography. We tried to pass beyond the ethnographical-morphological description, and to assume the deep diachrony of phenomena. In this context, we are using historical-religious methodology as a vessel for exploring long-concealed archaic strata, otherwise unnoticed by modern eye. Passed through anthropological-historical and historical-religious analyses, these rituals work, for the modern researcher, as finest seismographs, best at understanding mental horizons underlying the religious history of profound Europe.

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Review of Guy G. STROUMSA, A New Science: the Discovery of Religion in the Age of Reason, Cambridge, MA-London: Harvard University Press, 2010

Review of Guy G. STROUMSA, A New Science: the Discovery of Religion in the Age of Reason, Cambridge, MA-London: Harvard University Press, 2010

Author(s): Eugen Ciurtin / Language(s): English / Issue: 03+04/2011

Review of Guy G. STROUMSA, A New Science: the Discovery of Religion in the Age of Reason, Cambridge, MA-London: Harvard University Press, 2010 (E. Ciurtin).

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SCIENTIFIC REPORT OF THE INSTITUTE FOR THE HISTORY OF RELIGIONS, ROMANIAN ACADEMY, BUCHAREST III. DECEMBER 2010 - NOVEMBER 2011

SCIENTIFIC REPORT OF THE INSTITUTE FOR THE HISTORY OF RELIGIONS, ROMANIAN ACADEMY, BUCHAREST III. DECEMBER 2010 - NOVEMBER 2011

Author(s): Andrei Pleşu,Eugen Ciurtin,Dan Berindei / Language(s): English / Issue: 03+04/2011

SCIENTIFIC REPORT OF THE INSTITUTE FOR THE HISTORY OF RELIGIONS, ROMANIAN ACADEMY, BUCHAREST III. DECEMBER 2010 - NOVEMBER 2011

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Review

Review

Author(s): Daniel Benga / Language(s): Romanian / Issue: 03+04/2011

Review of Bogdan Gabriel BUCUR, Angelomorphic Pneumatology. Clement of Alexandria and Other Early Christian Witnesses, Leiden-Boston: Brill, 2009

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Review of Andrei OIŞTEANU, Narcotice în cultura română: istorie, religie și literatură, ediție ilustrată, Iași-București: Polirom, 2011

Review of Andrei OIŞTEANU, Narcotice în cultura română: istorie, religie și literatură, ediție ilustrată, Iași-București: Polirom, 2011

Author(s): Eugen Ciurtin / Language(s): English / Issue: 03+04/2011

Review of Andrei OIŞTEANU, Narcotice în cultura română: istorie, religie și literatură, ediție ilustrată, Iași-București: Polirom, 2011

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Review of Moshe IDEL, Ben: Sonship and Jewish Mysticism, London-New York: Continuum, 2007 – Fiul lui Dumnezeu și mistica evreiască, Iași-București:

Review of Moshe IDEL, Ben: Sonship and Jewish Mysticism, London-New York: Continuum, 2007 – Fiul lui Dumnezeu și mistica evreiască, Iași-București: Po

Author(s): Adrian Pirtea / Language(s): English / Issue: 03+04/2011

Review of Moshe IDEL, Ben: Sonship and Jewish Mysticism, London-New York: Continuum, 2007 – Fiul lui Dumnezeu și mistica evreiască, Iași-București: Polirom, 2010

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Review

Review

Author(s): Bogdan Neagotă / Language(s): Romanian / Issue: 03+04/2011

Review of Emanuela TIMOTIN, Descântecele manuscrise românești (secolele al XVII-lea – al XVIII-lea). Ediție critică, studii lingvistice și filologice, București, Editura Academiei Române, 2010

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Review of Edwin K. BROADHEAD, Jewish Ways of Following Jesus. Redrawing the Religious Map of Antiquity, Tübingen: Mohr Siebeck, 2010

Review of Edwin K. BROADHEAD, Jewish Ways of Following Jesus. Redrawing the Religious Map of Antiquity, Tübingen: Mohr Siebeck, 2010

Author(s): Ionuţ Daniel Băncilă / Language(s): German / Issue: 03+04/2011

Review of Edwin K. BROADHEAD, Jewish Ways of Following Jesus. Redrawing the Religious Map of Antiquity, Tübingen: Mohr Siebeck, 2010

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Financial accounting system in state universities in Poland 
– result of the Accounting Law or „Branch” Law

Financial accounting system in state universities in Poland – result of the Accounting Law or „Branch” Law

Rachunkowość i sprawozdawczość finansowa uczelni państwowych – efekt prawa bilansowego czy branżowego

Author(s): Ewa Walińska / Language(s): Polish / Issue: 36/2007

This article presents fundamental issues connected with the financial accounting system used by state universities in Poland. The specific legal status of state universities and its consequences for financial accounting principles used in practice are the main areas of interest in this article. Additionally, the basic directions of current accounting system changes were defined for Polish state universities. They are necessary to ensure presentation of a true and fair view of state universities’ financial position and performance.

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Theory of Decision Trees in Prediction of Bankruptcy

Theory of Decision Trees in Prediction of Bankruptcy

Teoretyczne podstawy drzew decyzyjnych w kontekście prognozowania upadłości

Author(s): Artur Hołda / Language(s): Polish / Issue: 36/2007

This paper presents the theory as well as methodology of decision trees. Advantages and disadvantages of using decision trees are presented. At present many authors take advantage of this technique for prediction of bankruptcy. Frydman H., Altman E. I., Kao D. were among the first authors who made use of decision trees for prediction of bankruptcy. Also, in the article a decision tree DHP is presented for Polish manufacturing companies. Decision tree DHP uses three financial ratios (ODCP, SZ, RSK) and has high ability for classifying and predicting.

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The impact of auditing on earnings management to avoid losses

The impact of auditing on earnings management to avoid losses

Wpływ rewizji finansowej na kształtowanie zysków w celu unikania ujawniania strat

Author(s): Piotr Wójtowicz / Language(s): Polish / Issue: 36/2007

The aim of the paper was to detect if earnings management to avoid losses in Polish public companies can be confined by auditing of financial statement. The data consist of nonrandom sample of Polish companies listed on Warsaw Stock Exchange and regulated off-exchange market (CeTO). Banks, insurance companies, NFI and companies rendering financial services were excluded from the sample. The study includes all available cross-sectional data from the Notoria databases for the years 1998–2004. Every company-year came into the sample with the pair of unaudited and audited financial statements prepared in conformity with Polish Accounting Act. Discontinuities in the distribution of reported earnings around the threshold – zero value of net income – together with the lack of discontinuity of the distribution of cash flows from operations indicate earnings management by the exercise of management discretion. Auditors are generally not able to confine such type of earnings management when conducting the audits because their task is to identify material misstatements, while managerial discretion is usually the natural part of, to some extent aggressive, accounting policy.

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SME accountancy – challenges

SME accountancy – challenges

Rachunkowość małych i średnich przedsiębiorstw – wyzwania

Author(s): Jacek Adamek / Language(s): Polish / Issue: 36/2007

The objective of this article is to describe challenges encountered by SME accountancy in economic theory and practice. An incentive to take up this problem resulted from an attitude that the shape of accountancy related to this group of entities may be regarded as the factor which has direct influence on SME sector developmental capacity and therefore on the growth and development of economies in which they function. The study focused on the following concepts: SME accountancy specific profile, the need for and the scope of diversification in SME accountancy solutions, the need for and directions in standards setting and finally the desired attributes which should be characteristic for SME accountancy.

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The role of accounting in improving the process of capital group management

The role of accounting in improving the process of capital group management

Rola rachunkowości w usprawnieniu procesu zarządzania grupą kapitałową

Author(s): Joanna Toborek-Mazur / Language(s): Polish / Issue: 36/2007

The aim of this article is to present accounting as a necessary element of proper and effective management of capital group. Accounting through its functions delivers information for management decision making. Information generated in this systems makes it possible to evaluate activities of company, to optimise the use of its resource and to take good decision in the managing process. The main objectives of management are efficiency and effectiveness of organisation and maximisation of profit. It can not be achieved without information processed and provided by accounting. The right strategy of management relevant based on and reliable information is a tool which will contribute to the success of the organisation.

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Changes in the University of Lodz Management Accounting System. 
Objectives and General Structure of the Project.

Changes in the University of Lodz Management Accounting System. Objectives and General Structure of the Project.

Założenia i ogólna struktura projektu systemu rachunkowości zarządczej w Uniwersytecie Łódzkim

Author(s): Irena Sobańska,Anna Szychta,Marcin Michalak,Jan Michalak / Language(s): Polish / Issue: 36/2007

Since the year 1990 higher education in Poland has been going through a reform process, which is aimed, like in other countries of the EU, at granting public institutions for higher education a greater degree of autonomy in such areas as research, education, organization, finance and accounting. A new act on higher education of 2005 has contributed significantly to increasing the autonomy of public universities. The growing decision-making autonomy of university managing bodies has had created a need for financial and non-financial measures for management purposes. There is a growing awareness of this need, which has resulted in development of comprehensive management information system, designed to provide the information for the purposes of restructuring and effective mamagement of the university. The aim of this paper is to explain the determinants of changes to be made in the management accounting system at the University of Lodz and to present the process of developing the concept and structure of the new management accounting system for the University. The introductory part and presentation of earlier research in the field of university management accounting are followed by discussion of: − conditions in which universities in Poland are functioning after 1990, − the features and usefulness for management purposes of the cost accounting currently used at the Lodz University, − stages in the development of the university management accounting system and its basic features.

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POLSCY PROFESOROWIE 
RACHUNKOWOŚCI 
DOKTORAMI HONORIS CAUSA-KAZIMIERZ SAWICKI

POLSCY PROFESOROWIE RACHUNKOWOŚCI DOKTORAMI HONORIS CAUSA-KAZIMIERZ SAWICKI

POLSCY PROFESOROWIE RACHUNKOWOŚCI DOKTORAMI HONORIS CAUSA-KZIMIERZ SAWICKI

Author(s): Teresa Kiziukiewicz,Alicja Jaruga,Jürgen Graßhoff,Ksenia Czubakowska / Language(s): Polish / Issue: 36/2007

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Eastern Europe: A Shortage of Cash and Ideas
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Eastern Europe: A Shortage of Cash and Ideas

Eastern Europe: A Shortage of Cash and Ideas

Author(s): Marius Dragomir / Language(s): English / Issue: 08/25/2009

Keywords: Eastern Europe; media; Romania; Gazeta de Transilvania; Ukraine; Croatia; Estonia; Bulgaria; RTL Television; CME; Igor Kolomoisky; Czech print; Swiss publisher Ringier; Vltava-Labe-Press; Internet advertising; PPF Media; newsrooms; Michael Garin; tn.cz;

It’s been a tough year for Eastern European media. But complacency and a lack of vision have played just as big a role in their woes as the recession.

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Governing: Official Right to Remain Silent
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Governing: Official Right to Remain Silent

Governing: Official Right to Remain Silent

Author(s): Galina Stolyarova / Language(s): English / Issue: 08/25/2009

Keywords: Russia; President Dmitry Medvedev; media; rights; laws; United Russia; pro-Kremlin; government; information; website; individual rights; bureaucrats; journalists;

A new “ethics code” for Russian officialdom looks suspiciously like a permanent gag order.

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Bosnia: Divide and Misrule
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Bosnia: Divide and Misrule

Bosnia: Divide and Misrule

Author(s): Marko Prelec / Language(s): English / Issue: 08/25/2009

Keywords: Bosnia and Herzegovina; Mostar; ethnic; Office of the High Representative; war; Bosniaks; Croat; Paddy Ashdown; Valentin Inzko; legislation; mayor; city council; ethnic veto

A crisis brewing in Mostar should be ringing alarm bells far beyond this ethnically separated city.

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