The paper analyses the concepts of transparency and accountability, their correlation with other key concepts used in Russian social and economic discourses, and also the critique of the transparency and accountability practices. It is shown that the main effect of development of these technologies is the substitution of reality by the "picture" formed for external users, transformation of this "picture" into the self-purpose. The reason of this is the change of paradigms of trust. Society has passed from trust in authorities with their right to make decisions on the basis of professional judgment to trust in procedures and standards, trust in "picture". We have changed trust in result to trust in processes of its receiving.
The article describes the evolution of accounting from the simple registration technique to economic and social institution in medieval Italy. We used methods of institutional analysis and historical research. It is shown that the institutionalization of accounting had been completed by the XIV century, when it became a system of codified technical standards, scholar discipline and a professional field. We examine the interrelations of this process with business environment, political, social, economic and cultural factors of Italy by the XII—XVI centuries. Stages of institutionalization are outlined.
The paper is devoted to modeling the subject field of academic discipline basing on the case of accounting. It is shown that interdisciplinary approach, interpretative and critical studies, constructivist paradigm are now popular in accounting studies. In addition to traditional financial and organizational aspects, accounting, in the new interdisciplinary framework, is also studied as a socio-economic institution.
Lipai, T. Migration as a driver for development of society / T. Lipai, O. Volkova // Development and Democracy. Sustainable World with No One Left Behind: International Conference Booklet, 27th October 2016. - Bratislava, 2016. - P. 94-105. - Refer.: p. 104-105. ; Industrial, economic, scientific and cultural development was spread over the whole country, including distant rural areas. Self-contained, independent Soviet economy called for a differentiation in industry and education. To provide for the new demands new educational establishments were being built, new specialists in various fields of industry and science were being prepared
Hinevich, E. S. Multilingualism in professional self-management / E. S. Hinevich, O. A. Volkova // European Science and Technology: materials of international research and practice conference, January 31st, 2012, Wiesbaden. Scientific edition. – Publishing office "BildungszentrumRodnik e. V.". - Wiesbaden, Germany, 2012. - P. 702-705. - Refer.: p. 705. ; Factors influencing on professionalism of managers are analyzed in the article. Basic stimulus, motivation of subjects of administrative labour are distinguished in the studying of foreign languages Results over of authorial sociological research and recommendation are brought in decision of social problems in a theory and practice of multilingual formation of specialists
Introduction. The urgency of the paper is due to the increased interest of linguists in the harmony of interaction and polite interpersonal communication maintenance and restoration. By means of discursive parameters of the communicative situation of apology modelling the research aims to identify the linguistic and strategic peculiarities of their realization in the form of direct and indirect apologies, and to describe the discursive and pragmatic specificity of indirect apology scenario, which prevails in the English-language interaction.Methodology and sources. The research is carried out on the material of modern British writers' original texts (R. Joyce, J. Rowling, R. Golman) and scripts of feature films in English (Bridget Jones' Diary, directed by Sharon Maguire, Emma – Directed by Douglas McGrath, etc.) selected by means of a continuous selection method, 172 text excerpts verbalize direct or indirect apologies. The speech act of apology, being a unit of the analysis, is aimed at demonstrating awareness of interpersonal relations and polite communication conventions violation. Linguistic-and-pragmatic analysis of direct and indirect apologies application stipulated the use of parametric modelling method, which involves building a model of communicative situation with the identification of constants, or parameters that vary and adapt to the circumstances of their use. The study of the strategic and tactical peculiarities of communicative behavior in situations with explication of indirect apology was performed by using content analysis method. It was accompanied by application of interpretive analysis of motives, reasons and conditions. In the course of the study, content analysis was applied to state out the subject matter of apologizing and forgiveness statements within the framework of a categorical communicative situation and the subsequent description of their lexical, grammatical, and syntactic peculiarities.Results and discussion. In order to restore harmony broken by accidental or deliberate violation of norms and conventions the communicants use direct or indirect apologies in situations of interpersonal interaction. The parametric modelling method application has enabled the identification of scenario realization variability and proved its conformity with direct and indirect apology strategies. The scenario realization mostly depends on the assessment of severity of the damage caused. The pragmatic-and-linguistic peculiarities of direct and indirect apology scenarios development in English speech practice have been considered and described. The immediate apology intention, which is verbalized in t he speech act of forgiveness request, constitutes the basis for direct apology scenario and is intensified by algorithmized sequence of speech-behavioral actions, such as admitting the guilt, giving excuses, shifting blame, communicating feelings, calling for empathy. In situations of indirect apology, as compared with the direct apology scenario, the replacement of a request for forgiveness by means of one or several speech actions is observed, which confirms the hypothesis of their compensating function in English-speaking interpersonal communication. The paper presents the results of a quantitative and qualitative calculation, which has enabled the researchers to draw a conclusion about the strategic preferences of English-speaking communicants, their gender-stipulated choice, frequency and effectiveness of speech actions application whilst the identified variants of apology scenarios implementation.Conclusion. The discursive strategies of indirect apology, which are expressed by means of speech acts of fault intensification and minimizing, uttered in case of offence or damage of various degree caused to a person, are viewed as value -oriented means of interpersonal relations regulation in the English-speaking community. They reveal the specificity of communicative self-distancing and personal space preservation.
