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Following the world-wide accounting scandals, auditing and in particular its field ― forensic accounting‖ is important and one step forward. A lot of scientific publications have been made in the academic fields with the increasing importance of this issue in our country and worldwide. The purpose of this study is both to describe and evaluate academic publications in the field of forensic accounting and auditing. For this purpose; given publications at a certain time and place; by analyzing on the basis of such criteria as subject matter, key words, published countries, publication dates, types of publications, citations they receive; bibliometrics of international academic publications in the field of auditing and forensic accounting have been uncovered.
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This study has been designed to examine the bibliometric characteristics of refereed articles published in the journals of faculty of economics and administrative sciences 40 different universities between 1977-2018. Bibliometric analysis technique which is one of the qualitative research methods has been used. The bibliometric study of 265 articles on science and technology obtained from Dergipark database has been made. The universities that deal with articles on science and technology the most are Atatürk, Erciyes and Ankara Hacı Bayram Veli Universities. These articles have been prepared mostly by the authors whose title is Assoc. Dr. As a result of the evaluations, it has been determined that 95,84% of the studies on science and technology published in economic and administrative science journals are Turkish. The total number of citations of the 265 about of science and technology articles is 1123.
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U svojih 20 godina izlaženja (ukupno 35 svezaka) povremeno su u Diacovensiji objavljivane i biblijske teme, ili prilozi bibličara. Slijedi pregled po godištima.
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Kada govorimo o liturgijskim prilozima u 20 godina izlaženja našega časopisa, valja odmah napomenuti da su svi prilozi interdisciplinarni, tako da se pojedini liturgijski prilog može gledati i pod dogmatskim, povijesnim, pastoralnim, ekumenskim i inim vidom i zacijelo su razvrstani i u te skupine. Pritom neki prilozi u većem dijelu obrađuju upravo liturgijska pitanja, dok ih drugi koji puta djelomice obrađuju.
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I kanonsko pravo, kao jedna od teoloških znanosti, našlo je svoje mjesto u 20-godišnjem izlaženju teološkoga časopisa Diacovensia. Kanonske teme, obrađene u tom vremenskom razdoblju, napose se odnose na veliku 200. obljetnicu Bogoslovnoga sjemeništa i teološkoga studija u Đakovu, kao što su: studij kanonskoga prava, važnost i uloga sjemeništa i njegov statut. Osim njih, obrađene su i teme povezane sa životom i radom partikularne Crkve, župama, prezbiterima i vjernicima laicima te raznim crkvenim službama i udruženjima koja mogu djelovati u Katoličkoj crkvi, poštujući odredbe Zakonika kanonskoga prava.
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This theses was foccused to the basic research in the topic. It offers collection of facts and informations from primary sources for next explorers. There is a students collection, it will be a part of wider databasis placed at web space of centre SOHI and Departement of History FPE ZCU in Pilsen. Readers can expect methodical manual for interested persons in this research with some tip how to continue.
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The military and politic merits of John Hunyadi were rewarded several times by the Hungarian kingship with grants of land (estates, villages, boroughs, towns and castles) and with confirmation charters for his already owned properties. These royal charters are containing not only information on the immobile goods of the famous warlord, but in their preamble, there are precious details about the early career of John Hunyadi and genuine chronicles of his anti-Ottoman campaigns. The issuers of this charters were Wladislas Jagiello (1440–1444) and Ladislaus of Habsburg, called the Posthumous (1453-1457). There is also an interesting fact that once with the dynasty changed also the political discourse in the preamble of the mentioned charters. Thus, the „repertoire” of Hunyadi’s rewarded deeds of arms was careful elected by the king and uncomfortable topics, like John Hunyadi’s implication in the civil war between the two dynasties, were simply omitted.
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Considering the fact that about 100,000 research and professional journals are published annually (Swales 1990), the abstract plays a significant role when members of academic discourse community are faced with the difficulty of finding specific data in lengthy research articles. Therefore, the abstract, as an independent genre, is of crucial importance, especially when potential readers have to decide whether to read a specific research article or not. This paper presents an analysis of research article abstracts in English written by academic writers. The analysis is based on 48 abstracts randomly taken from prominent British journals in three areas of political science: social, election and foreign policy. The focus is on their rhetorical structure, identified using Bhatia‟s model (1993). The analysis goes further to outline the distinctive discursive and grammatical features of such patterns. More precisely, the aim of this paper is to provide an insight into the use of tenses in each move respectively as well as possible reasons for the stated.
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Edition, traduction et commentaire d’Aleksander Nikolov, Vasil Gyuzelev, Elena Kostova, Penka Danova et Simeon Hinkovski. Presses universitaires «Saint Clement d’Ohrid», Sofia, 2017. 303 p.
Book Review
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Leta 1961 poteka dvajset let, odkar so narodi Jugoslavije v prelomnem letu 1941 stopili na pot ljudske vstaje in revolucije, ki se je končala z zmago nad fašističnimi okupatorji, z ustanovitvijo federativne ljudske republike in prehodom k socialističnim preobrazbam. Tej slavni preteklosti bodo Prispevki za zgodovino delavskega gibanja posvetili v letu 1961 posebno številko. [...]
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Letos poteka dvajset let od ljudske vstaje narodov Jugoslavije proti fašistični Nemčiji, Italiji in njunim satelitom. V odločilni in težki vojni, ki je trajala štiri leta, so narodi Jugoslavije dosegli svobodo in neodvisnost ter si zagotovili pogoje za graditev socializma. V zvezi s to pomembno obletnico priobčujemo nekaj dokumentov Centralnega komiteja Komunistične partije Jugoslavije in Centralnega komiteja Komunistične partije Slovenije iz leta 1941 in sicer iz obdobja po zlomu stare monarhistične Jugoslavije. Izbrali smo najprej razglase, ki so v obliki letakov delovnemu ljudstvu razlagali dogodke in kazali izhod iz nastalega in dramatično menjajočega se položaja; pridružili smo jim tudi razglas Osvobodilne fronte slovenskega naroda. Nadalje smo izbrali nekatera poročila o dejavnosti Partije in SKOJ, iz katerih vidimo vodilno vlogo Partije, njene napore in težane, žrtve in uspehe prelomnega leta 1941, ko se je Partija na čelu ljudskih množic bojevala za uresničitev idej demokracije. Ti razglasi in ta poročila v –Sloveniji oziroma v slovenščini doslej niso bila objavljena. Ti dokumenti, poleg onih, ki so bili doslej natisnjeni v zbornikih in drugem tisku, pričajo, kako je leta 1941 nastala, rasla in se razvijala borba jugoslovanskih narodov, med njimi boj slovenskega naroda, zoper fašistični »novi red« v Evropi. [...]
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Osemindvajsetega avgusta 1942 je Slobodan Jovanović, predsednik jugoslovanske kraljeve vlade v Londonu, poslal podpredsedniku vlade, Hrvatu dr. Juraju Krnjeviću, poročilo bana Dravske banovine dr. Marka Natlačena, ki ga v celoti objavljamo v nadaljevanju. Ob tem je pripisal, da je poročilo pred tem obveščevalni organ iz Carigrada dostavil njihovemu vojnemu kabinetu. Kot prvo se seveda tu postavlja vprašanje, ali je predsednik vlade ta dokument hkrati poslal tudi ostalim članom svojega kabineta in predvsem, ali ga je poslal tudi svojemu drugemu podpredsedniku, Slovencu dr. Mihi Kreku, ki bi bil zanj najbolj zainteresiran. Na prvo vprašanje ob pomanjkljivem poznavanju fondov jugoslovanske begunske vlade, ki se nahajajo v arhivih v Beogradu, zaenkrat ne moremo odgovoriti, pač pa lahko zanesljivo trdimo, da je dr. Krek Natlačenovo poročilo imel že dolgo pred tem, pri čemer pa zaradi nepopolnosti Krekove dokumentacije ne moremo povsem natančno določiti časa, ko je dokument prejel. [...]
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The Greek-Arvanitika-Albanian Dictionary of Panajot Kupitori was composed around 1870-1880 and it was published in Athens, in 2006, by the researcher Titos Jochalas. In a previous study (Qirjazi 2013) we had pointed out the great lexical wealth of the Albanian which remains hidden in the interpretive part of the lemmas in the Kupitori’s dictionary and also, we had mentioned some aspects on the temporal stratification (the ‘fjalë plaka’/old words and the ‘fjalë nuse’/neologisms) and its’ spatial expansion (words from the Arvanitika dialect of Hidra and some other Albanian dialects). The composition of its’ reverse Albanian-Avanitika-Greek form is a part of a project for the preparation of a dictionary of the Arvanitika dialects in Greece and it began as a master thesis of the postgraduate student E. Bilali under the guidance of As. Prof. Dh. Q. Qirjazi. With this paper we will share our experience so far on the subject and we will describe some of our criteria and the directions we will follow in the future on this project.
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While conducting my research in the Vienna War Archives, I discovered a document or a manuscript, written in Croatian, in the collection of records about Captain Mocnay and his return from Russia. It turned out that this was a meticulous transcription of the work entitled Srpski dobrovolj (Serbian volunteer). The corpus was published in the Jugoslavia (Yugoslavia) newspaper, coming out in Russia in 1916 and 1917. The following contribution provides a short presentation of the biographical information about the aforementioned Captain Mocnay; and the published transcript of the document discovered represents, in a way, an encouragement that – on the basis of such documents – some light should also be shed on the outlook of the Habsburg authorities on the very formation of volunteer units in Russia.
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Formalization of ethnology in Turkey has been historically as an investigation of “stable” groups in its own society. The reason of this formalization can be summarized as contribution to modernization process via investigating roots of conflicts which occurred in country brought by modernization process itself. Sedat Veyis Örnek was an ethnologist and in this process played an active role in his entire academic life. Moving from ethnology to folklore beginning from 1970s, his masterpiece in folklore discipline entitled as Türk Halkbilimi was published in 1977. He, who also established “Chair of Folklore” within the Faculty of Humanities in Ankara University, gave us keystones of his folklore understanding in aforementioned work. When the work analyzed, it is seen that Örnek approached folklore in a very “ethnological” way. This point of view is closely related with his background. It is possible to say that this viewpoint in a certain extent has contributed to the illusion of a dichotomy supposed between “folklore” and “folk literature” in Turkish folklore studies. On the other hand, putting forward objectivity in science influenced his understanding of examined people as an “object” and at this point caused to some suggestions which tended not only some conceptual but also ethical issues.
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The geopolitical situation of Poland after the end of WWII had a major influence on the situation of the Catholic Church, particularly its administrative structures. The new shape of the borders entailed the loss of a significant part of the Lviv and Vilnius archbishoprics. On the other hand, the incorporation of the eastern provinces of Germany – the Western and Northern Territories – involved the construction of new church structures. Polish bishops headed by Primate August Hlond, and later Stefan Wyszyński, embarked on the long-term endeavour to regulate the canonic status of the Church in the so called Recovered Territories. However, the complicated legal-international situation was becoming even more complex owing to frequent interference from the communist authorities. It was not until the October breakthrough of 1956 that a state of relative stability began in the Western and Northern territories for the church structures. Upon the post-council restoration of the Church – directly after the closure of the Second Vatican Council – the church structures began to be reorganized in Poland. Two projects were run, encompassing the complex proposals regarding the whole territory of the Polish People’s Republic. The first project constituted the comprehensive study of 1967, which was probably generated by the Wrocław entourage under the auspices of Archbishop Bolesław Kominek. The document stipulated that the borders of the dioceses should be adjusted to the current administrative division of the state. Seven provinces were to be established: the provinces of Gdansk, Gniezno, Katowice, Cracow, Lublin, Warsaw and Wrocław. The 1967 project broke away from the former administrative divisions of the Catholic Church in Poland. Nevertheless, such revolutionary solutions were rejected by the members of the Main Council of the Polish Episcopate headed by Primate Stefan Wyszyński. Three years later in 1970, a new project was designed. This also stipulated the creation of seven provinces, the names of which were taken from geographical regions. Like the former one, this project also did not go beyond preliminary preparations owing to the radical solutions it proposed (e.g. the liquidation of the archbishopric of Gniezno) and the current international situation – the unsettled question of the Polish western frontier. Both documents allow us to appreciate the significant extent of the Church’s involvement in the process of the post-council reorganization of administrative structures in Poland.
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This paper presents preliminary findings on memories from the period of post-socialist transformation and on related narrative constructs of agency in autobiographical interviews with practicing lawyers from Poland and Russia. The study is based on 25 interviews with individuals born in the late-1930-s, 1940-s and 1950-s. Six different types of narrative accounts about the period of post-socialist transformations are identified and described: (i) trailblazer narratives; (ii) follower narratives; (iii) narratives of volatility; (iv) narratives of continuity; (v) latecomer narratives and (vi) narratives of social decay.
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On 16 February 1943 Heinrich Himmler gave the order to demolish the Warsaw ghetto and deport its remaining Jewish population, all this in an attempt to complete the process of the destruction of Jews. The liquidated ghetto territory was to be turned into a park, half the size of New York’s Central Park. The invoice for the demolition and cultivation of rubber root (one of Himmler’s ‘exotic projects’) was made out to the Ministry of Finance by the SS Main Economic and Administrative Office despite the failure of those two enterprises. It remains unknown whether the enormous amount due (150 million RM, that is, the equivalent of a minimum 500–600 million in today’s dollars) was paid in full out or what happened with the valuables and other material salvaged during the demolition. The text discusses the course of the demolition and deportation ordered by Himmler and the history of the invoice.
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Bruno Schulz’s essay on Ephraim Moses Lilien, a Jewish artist born in Drogobych, was published serially in 1937-1938 in "Przegląd Podkarpacia". Not only is it the only Schulz’stext on plastic arts, but also his only explicit statement on Jewish matters. In Schulz’sopinion, Lilien stimulated his interest in plastic arts and played an important role as a mythmaker of contemporary Zionism.
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