Pub Date : 2022-12-25DOI: 10.24234/wisdom.v24i4.960
A. Didikin, Viktoriya Nochevnaya
This paper analyzes the essence of the philosophical foundations of the legal language as it is used in certain theories in the legal philosophy. The purpose of the paper is to provide a full study of the legal language theory to determine its place in modern philosophical legal thought. The paper used methods of the history of philosophy, especially the method of rational reconstruction, and is based on the interpretation of the classical philosophical and legal texts (W. Waismann, J. L. Austin, H. Kelsen, H. Hart). The main result of the paper is the justification that the unity of logic and epistemology became the ground of application of the analytical method in the field of legal knowledge from the legal language point of view. The main conclusion of this paper is that the linguistic analysis of legal concepts for the justification of the legal decisions and their consequences expands the horizons of analytical legal philosophy and allows us to reveal the essence of legal reality in a new way. The paper was carried out within the framework of the Narikbayev KAZGUU University research project “Readability of Law”.
本文分析了法律语言在法哲学某些理论中使用的哲学基础的本质。本文的目的是对法律语言理论进行全面的研究，以确定其在现代哲学法律思想中的地位。本文采用哲学史的方法，特别是理性重构的方法，并以对经典哲学和法律文本(W. Waismann, J. L. Austin, H. Kelsen, H. Hart)的解释为基础。本文的主要成果是从法律语言的角度论证了逻辑与认识论的统一成为分析方法在法律知识领域应用的依据。本文的主要结论是，对法律决定及其后果的正当性的法律概念的语言分析拓展了分析法哲学的视野，使我们能够以新的方式揭示法律现实的本质。该论文是在纳里克巴耶夫KAZGUU大学研究项目“法律的可读性”的框架内进行的。
{"title":"Philosophical Foundations of the Legal Language","authors":"A. Didikin, Viktoriya Nochevnaya","doi":"10.24234/wisdom.v24i4.960","DOIUrl":"https://doi.org/10.24234/wisdom.v24i4.960","url":null,"abstract":"This paper analyzes the essence of the philosophical foundations of the legal language as it is used in certain theories in the legal philosophy. The purpose of the paper is to provide a full study of the legal language theory to determine its place in modern philosophical legal thought.\u0000The paper used methods of the history of philosophy, especially the method of rational reconstruction, and is based on the interpretation of the classical philosophical and legal texts (W. Waismann, J. L. Austin, H. Kelsen, H. Hart).\u0000The main result of the paper is the justification that the unity of logic and epistemology became the ground of application of the analytical method in the field of legal knowledge from the legal language point of view.\u0000The main conclusion of this paper is that the linguistic analysis of legal concepts for the justification of the legal decisions and their consequences expands the horizons of analytical legal philosophy and allows us to reveal the essence of legal reality in a new way.\u0000The paper was carried out within the framework of the Narikbayev KAZGUU University research project “Readability of Law”.","PeriodicalId":41633,"journal":{"name":"Wisdom","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85725686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.24234/wisdom.v24i4.952
Rahmat Muhajir Nugroho, S. Sudarsono, Istislam Istislam, Muchamad Ali Safa’at
The Republic of Indonesia’s Law no. 7 of 2017 requires presidential and vice-presidential candidates to be proposed by political parties that meet the requirements, namely obtaining at least 20% of the total Legislative House seats or nationally obtaining 25% of valid votes in the previous Legislative House election. This is not recognized in Article 6A paragraph (2) of the 1945 Constitution, the constitutional basis for nominating a president. This paper aims to provide a philosophical analysis on the presidential and vice-presidential electoral threshold. Results show that from a philosophical perspective, this threshold provisions eliminate the constitutional rights of the people and minor political parties to nominate presidential and vice-presidential candidates. There can only be a maximum of three political parties and the oligarch and large political parties will make sure that the candidates will only come from their parties. This threshold undermines the logic of the presidential system. In conclusion, philosophically the threshold limits the freedom of alternative candidates to nominate themselves in the presidential election. It will only give an opportunity for candidates from major political parties. Thus, the government and various parties must reconsider this law to protect the rights of the people as mandated by the constitution.
{"title":"The Presidential Electoral System: A Philosophical Analysis","authors":"Rahmat Muhajir Nugroho, S. Sudarsono, Istislam Istislam, Muchamad Ali Safa’at","doi":"10.24234/wisdom.v24i4.952","DOIUrl":"https://doi.org/10.24234/wisdom.v24i4.952","url":null,"abstract":"The Republic of Indonesia’s Law no. 7 of 2017 requires presidential and vice-presidential candidates to be proposed by political parties that meet the requirements, namely obtaining at least 20% of the total Legislative House seats or nationally obtaining 25% of valid votes in the previous Legislative House election. This is not recognized in Article 6A paragraph (2) of the 1945 Constitution, the constitutional basis for nominating a president. This paper aims to provide a philosophical analysis on the presidential and vice-presidential electoral threshold. Results show that from a philosophical perspective, this threshold provisions eliminate the constitutional rights of the people and minor political parties to nominate presidential and vice-presidential candidates. There can only be a maximum of three political parties and the oligarch and large political parties will make sure that the candidates will only come from their parties. This threshold undermines the logic of the presidential system. In conclusion, philosophically the threshold limits the freedom of alternative candidates to nominate themselves in the presidential election. It will only give an opportunity for candidates from major political parties. Thus, the government and various parties must reconsider this law to protect the rights of the people as mandated by the constitution.","PeriodicalId":41633,"journal":{"name":"Wisdom","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74087365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.24234/wisdom.v24i4.951
R. Karapetyan, Arman Andrikyan, Lusine Tanajyan
The paper is devoted to the problem of studying the entrepreneurship motives of Diaspora Armenians in their homeland. This term in the article refers to investment activities of Diaspora Armenians in Armenia, which are aimed at creating conditions for the resource provision of employment for the population and its social growth. Particular attention is paid to the ethnic component of the diaspora representatives’ investment activities in Armenia. The tasks set in the paper are based on the analytical materials of sociological studies in Armenia, conducted in 1980, 1993, 2007 and 2021-2022, as well as the results of the studies of ten Armenian diaspora communities in different countries during 2012-20211. The research was carried out by the method of stand-ardized interviews, indepth interviews with experts and case studies of entrepreneurs Economic ties stand out among the multilateral ties of the Motherland and the Diaspora for their strength and long-term nature. In particular, among the peoples with a larger quantity of dias-poras outside their ethnic homeland, the features of these ties are more pronounced. A diaspora with a significant potential and great investment opportunities can create favorable conditions for diasporic business circles to carry out entrepreneurial activities in the ethnic homeland.
{"title":"The Problem and Methodology of Studying the Diaspora Armenians’ Entrepreneurship Motives in Homeland","authors":"R. Karapetyan, Arman Andrikyan, Lusine Tanajyan","doi":"10.24234/wisdom.v24i4.951","DOIUrl":"https://doi.org/10.24234/wisdom.v24i4.951","url":null,"abstract":"The paper is devoted to the problem of studying the entrepreneurship motives of Diaspora Armenians in their homeland. This term in the article refers to investment activities of Diaspora Armenians in Armenia, which are aimed at creating conditions for the resource provision of employment for the population and its social growth. Particular attention is paid to the ethnic component of the diaspora representatives’ investment activities in Armenia. The tasks set in the paper are based on the analytical materials of sociological studies in Armenia, conducted in 1980, 1993, 2007 and 2021-2022, as well as the results of the studies of ten Armenian diaspora communities in different countries during 2012-20211. The research was carried out by the method of stand-ardized interviews, indepth interviews with experts and case studies of entrepreneurs\u0000Economic ties stand out among the multilateral ties of the Motherland and the Diaspora for their strength and long-term nature. In particular, among the peoples with a larger quantity of dias-poras outside their ethnic homeland, the features of these ties are more pronounced. A diaspora with a significant potential and great investment opportunities can create favorable conditions for diasporic business circles to carry out entrepreneurial activities in the ethnic homeland.","PeriodicalId":41633,"journal":{"name":"Wisdom","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82105869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Justice is the essence of law enforcement. Justice is importan in the legal system at various countries, The absensce of justice was problem because if legal system lack of justice there would be made public believe ruined and legal system would collapse. In the Islamic legal thought, justice was the essence. However, it cannot be denied that the development of Islamic legal thought cannot be separated from the conception of justice. Justice in the explanation is included in the category of substantive law. Justice is defined from a theological point of view, God's relationship with humans is vertical. Allah as the Most Just and Most Right knows the truth and ultimate justice. Humans must always find justice and truth given by God through the process of ijtihad. The principle of justice requires the use of ratios to make comparisons between one case that is not explained by the Word of God or the words of the Prophet with another case that has legal legitimacy. In that way, Islamic law develops and reaches a wider range of legal cases based on the principle of equality.
{"title":"Developing Islamic Legal Philosophy-Based Assurance of Justice","authors":"Khudzaifah Dimyati, Mukharom Ridho, Kelik Wardiono, Absori Absori, Arief Budiono","doi":"10.24234/wisdom.v24i4.808","DOIUrl":"https://doi.org/10.24234/wisdom.v24i4.808","url":null,"abstract":"Justice is the essence of law enforcement. Justice is importan in the legal system at various countries, The absensce of justice was problem because if legal system lack of justice there would be made public believe ruined and legal system would collapse. In the Islamic legal thought, justice was the essence. However, it cannot be denied that the development of Islamic legal thought cannot be separated from the conception of justice. Justice in the explanation is included in the category of substantive law. Justice is defined from a theological point of view, God's relationship with humans is vertical. Allah as the Most Just and Most Right knows the truth and ultimate justice. Humans must always find justice and truth given by God through the process of ijtihad. The principle of justice requires the use of ratios to make comparisons between one case that is not explained by the Word of God or the words of the Prophet with another case that has legal legitimacy. In that way, Islamic law develops and reaches a wider range of legal cases based on the principle of equality.","PeriodicalId":41633,"journal":{"name":"Wisdom","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88724678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.24234/wisdom.v24i4.921
Z. Khamzina, S. Yermukhametova, Kuralay Turlykhankyzy, A.N. Yessengazieva, Zhambyl K. Oryntayev, Y. Buribayev
Gender philosophy, issues of gender identity and gender inequality are topical issues of the philosophical and legal scientific direction. The manuscript presents an approach that includes understanding gender issues in labor relations from the standpoint of the social state, relations of equality, justice and the common good. Only by gaining a foothold in theory and practice, constantly rising to the level of its philosophical generalization, the ideas of gender equality provide a mechanism for their real implementation, and the gender approach serves to effectively solve problems and preserve social peace. The principle of gender equality acts as a goal that must be taken into account in lawmaking and law enforcement. The purpose of the study is to determine the place and role of international legal instruments in the formation of national methods for ensuring gender equality and processes related to the improvement of mechanisms for protection against discrimination. The study is based on the assumption that international labor agreements have the necessary leverage over national legal systems and that it is in the public interest to effectively implement and enforce them.
{"title":"Gender Egalitarianism as a Value of International Labor Relations","authors":"Z. Khamzina, S. Yermukhametova, Kuralay Turlykhankyzy, A.N. Yessengazieva, Zhambyl K. Oryntayev, Y. Buribayev","doi":"10.24234/wisdom.v24i4.921","DOIUrl":"https://doi.org/10.24234/wisdom.v24i4.921","url":null,"abstract":"Gender philosophy, issues of gender identity and gender inequality are topical issues of the philosophical and legal scientific direction. The manuscript presents an approach that includes understanding gender issues in labor relations from the standpoint of the social state, relations of equality, justice and the common good. Only by gaining a foothold in theory and practice, constantly rising to the level of its philosophical generalization, the ideas of gender equality provide a mechanism for their real implementation, and the gender approach serves to effectively solve problems and preserve social peace. The principle of gender equality acts as a goal that must be taken into account in lawmaking and law enforcement. The purpose of the study is to determine the place and role of international legal instruments in the formation of national methods for ensuring gender equality and processes related to the improvement of mechanisms for protection against discrimination. The study is based on the assumption that international labor agreements have the necessary leverage over national legal systems and that it is in the public interest to effectively implement and enforce them.","PeriodicalId":41633,"journal":{"name":"Wisdom","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90180218","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.24234/wisdom.v24i4.913
I. Suleimenov, O. Gabrielyan, Y. Vitulyova
It is shown that the difficulties that appear during attempts to uncover the mechanisms of changing of scientific paradigms can be overcome by consistent application of the apparatus of dialectics and by the interpretation of science as a social institution that produces intangible assets. This interpretation demonstrates analogy between T. Kuhn’s theory of changing scientific paradigms and the theory of innovation cycles, which goes back to the works of J. Schumpeter. The fact allows one to consider the production of intangible assets by the methods of institutional economics. The basic dialectical contradiction in this interpretation is the contradiction between the innovativeness of a set of ideas that form a new paradigm and ensure the systematic generation of intangible assets, and its liquidity. The liquidity of intangible assets is primarily determined by the extent to which society is ready to accept new ideas and views. The resolution of the identified contradiction is carried out through a cyclical change in resistance to innovation. The period of dominance of a certain paradigm ends when it exhausts the potential of its development, which determines the finiteness of the life cycle of any scientific paradigm, just as the life cycle of any innovation is finite.
{"title":"Dialectics of Scientific Revolutions from the Point of View of Innovations Theory","authors":"I. Suleimenov, O. Gabrielyan, Y. Vitulyova","doi":"10.24234/wisdom.v24i4.913","DOIUrl":"https://doi.org/10.24234/wisdom.v24i4.913","url":null,"abstract":"It is shown that the difficulties that appear during attempts to uncover the mechanisms of changing of scientific paradigms can be overcome by consistent application of the apparatus of dialectics and by the interpretation of science as a social institution that produces intangible assets. This interpretation demonstrates analogy between T. Kuhn’s theory of changing scientific paradigms and the theory of innovation cycles, which goes back to the works of J. Schumpeter. The fact allows one to consider the production of intangible assets by the methods of institutional economics. The basic dialectical contradiction in this interpretation is the contradiction between the innovativeness of a set of ideas that form a new paradigm and ensure the systematic generation of intangible assets, and its liquidity. The liquidity of intangible assets is primarily determined by the extent to which society is ready to accept new ideas and views. The resolution of the identified contradiction is carried out through a cyclical change in resistance to innovation. The period of dominance of a certain paradigm ends when it exhausts the potential of its development, which determines the finiteness of the life cycle of any scientific paradigm, just as the life cycle of any innovation is finite.","PeriodicalId":41633,"journal":{"name":"Wisdom","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84439897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.24234/wisdom.v24i4.947
A. Ghambaryan, Rafik Khandanyan
The legal nature of promises of state bodies has not become a subject of discussion in the theory and philosophy of Soviet and Post-Soviet Law. Issues related to the promise/assurance of an administrative act and its legal consequences are studied in more detail in the doctrine of German administrative law. Moreover, positive legal provisions on the promise of an administrative act exist in Germany. The results of studying the promise in this article will be presented in a deductive methodology (from general to specific). The article will present: First, within the framework of the types of law enforcement, theoretical approaches about the legal nature of the promises made by officials, their place in the system of sources of law (philosophical and legal plane); Second, the essence of the promise made by an official as a performative act, types of promises and connection with the doctrine of legal expectation (theoretical and legal plane); Third, judicial practice of consideration and resolution of disputes related to the promise made by administrative bodies. The authors conclude that the fulfillment of public promises of high-ranking officials is not only a moral duty, but also causes political and legal consequences.
{"title":"The Issue of Public Officials’ Promises in the Light of Philosophy of State","authors":"A. Ghambaryan, Rafik Khandanyan","doi":"10.24234/wisdom.v24i4.947","DOIUrl":"https://doi.org/10.24234/wisdom.v24i4.947","url":null,"abstract":"The legal nature of promises of state bodies has not become a subject of discussion in the theory and philosophy of Soviet and Post-Soviet Law. Issues related to the promise/assurance of an administrative act and its legal consequences are studied in more detail in the doctrine of German administrative law. Moreover, positive legal provisions on the promise of an administrative act exist in Germany.\u0000The results of studying the promise in this article will be presented in a deductive methodology (from general to specific). The article will present:\u0000First, within the framework of the types of law enforcement, theoretical approaches about the legal nature of the promises made by officials, their place in the system of sources of law (philosophical and legal plane);\u0000Second, the essence of the promise made by an official as a performative act, types of promises and connection with the doctrine of legal expectation (theoretical and legal plane);\u0000Third, judicial practice of consideration and resolution of disputes related to the promise made by administrative bodies.\u0000The authors conclude that the fulfillment of public promises of high-ranking officials is not only a moral duty, but also causes political and legal consequences.","PeriodicalId":41633,"journal":{"name":"Wisdom","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77001412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.24234/wisdom.v24i4.803
Natalie Seitakhmetova, N. Kaldybekov, M. Bektenova, L. Toktarbekova, Z. Turganbayeva
The article deals with the role of classical falsafa heritage in the modern Islamic philosophical discourse. Based on interpretations of texts of modern Islamic philosophers, the authors come to the conclusion about the relevance of the philosophical heritage of the past for the development of directions and methodologies of modern humanitarian knowledge. Conducting a comparative analysis of the doctrines of the Islamic Middle Ages and modern philosophers, the authors substantiate the commonality of approaches to the conceptualization of subjectivity, obligation, and existence. Modern Islamic philosophy is an experience of interaction between philosophy and theology. In Islamic philosophy, ethical questions were posed in connection with the discovery of moral consciousness in man. Human being, defined by moral sense, is understood by Islamic philosophers as a moral sensible being, in which a moral man and a moral society are formed. Exploring this issue, the authors have come to understand the integrity of modern Islamic philosophy, its interpretation as a philosophy of morality and moral philosophy.
{"title":"The Role of Intellectual Islamic Heritage in the Discourse of Modern Islamic Philosophy","authors":"Natalie Seitakhmetova, N. Kaldybekov, M. Bektenova, L. Toktarbekova, Z. Turganbayeva","doi":"10.24234/wisdom.v24i4.803","DOIUrl":"https://doi.org/10.24234/wisdom.v24i4.803","url":null,"abstract":"The article deals with the role of classical falsafa heritage in the modern Islamic philosophical discourse. Based on interpretations of texts of modern Islamic philosophers, the authors come to the conclusion about the relevance of the philosophical heritage of the past for the development of directions and methodologies of modern humanitarian knowledge. Conducting a comparative analysis of the doctrines of the Islamic Middle Ages and modern philosophers, the authors substantiate the commonality of approaches to the conceptualization of subjectivity, obligation, and existence. Modern Islamic philosophy is an experience of interaction between philosophy and theology. In Islamic philosophy, ethical questions were posed in connection with the discovery of moral consciousness in man. Human being, defined by moral sense, is understood by Islamic philosophers as a moral sensible being, in which a moral man and a moral society are formed. Exploring this issue, the authors have come to understand the integrity of modern Islamic philosophy, its interpretation as a philosophy of morality and moral philosophy.","PeriodicalId":41633,"journal":{"name":"Wisdom","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90895677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.24234/wisdom.v24i4.905
E. Moros
The purpose of the article is a philosophical analysis of the difficult situation that has developed in Russian education as a result of multiple reforms for foreign cultural, primarily Western, samples without taking into account their own socio-cultural specifics of the development and functioning of the education system. The development of Russian education along the path of maximizing its security can be carried out with the help of culturally adapted processes of modernization of domestic education. The article suggests approaches to the safe development of education.
{"title":"Safe Development of Russian Education in the Context of Its Crisis","authors":"E. Moros","doi":"10.24234/wisdom.v24i4.905","DOIUrl":"https://doi.org/10.24234/wisdom.v24i4.905","url":null,"abstract":"The purpose of the article is a philosophical analysis of the difficult situation that has developed in Russian education as a result of multiple reforms for foreign cultural, primarily Western, samples without taking into account their own socio-cultural specifics of the development and functioning of the education system. The development of Russian education along the path of maximizing its security can be carried out with the help of culturally adapted processes of modernization of domestic education. The article suggests approaches to the safe development of education.","PeriodicalId":41633,"journal":{"name":"Wisdom","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83258146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.24234/wisdom.v24i4.962
Armen Tshughuryan, A. Hakobyan, Liana Grigoryan, A. Bayadyan
Publication of companies’ financial statements is carried out in accordance with the requirements of International Accounting Standards, pursuit the aim of providing the reporting users with reliable decision-making information. The subject of research is scope of assets fair value philosophy, based on generally accepted principles in International Financial Reporting Standards (IFRS), in particular, on prudence approach The purpose of article is to give suggestions for improvement of assets in financial statements of organizations, taking into account the interests of the users of the report, avoiding as much as possible the overestimation of the disposed assets or the underestimation of the assumed liabilities. In addition, financial reporting standards also require the presentation of assets at fair value, which is somewhat contrary to the principle of prudence. Philosophical issues of asset valuation are discussed in the article, analyzing the range of valuation approaches of assets at fair value in the financial statements published by organizations. The results of the research are proposals for new philosophical approaches to the fair value assessment of the organization’s assets, according to which the current assets should be presented by market value, and the philosophy of valuation of non-current assets is to be based on the prudence concept.
{"title":"The Philosophy of Assets Fair Value Presentation in Financial Statements","authors":"Armen Tshughuryan, A. Hakobyan, Liana Grigoryan, A. Bayadyan","doi":"10.24234/wisdom.v24i4.962","DOIUrl":"https://doi.org/10.24234/wisdom.v24i4.962","url":null,"abstract":"Publication of companies’ financial statements is carried out in accordance with the requirements of International Accounting Standards, pursuit the aim of providing the reporting users with reliable decision-making information. The subject of research is scope of assets fair value philosophy, based on generally accepted principles in International Financial Reporting Standards (IFRS), in particular, on prudence approach The purpose of article is to give suggestions for improvement of assets in financial statements of organizations, taking into account the interests of the users of the report, avoiding as much as possible the overestimation of the disposed assets or the underestimation of the assumed liabilities. In addition, financial reporting standards also require the presentation of assets at fair value, which is somewhat contrary to the principle of prudence. Philosophical issues of asset valuation are discussed in the article, analyzing the range of valuation approaches of assets at fair value in the financial statements published by organizations. The results of the research are proposals for new philosophical approaches to the fair value assessment of the organization’s assets, according to which the current assets should be presented by market value, and the philosophy of valuation of non-current assets is to be based on the prudence concept.","PeriodicalId":41633,"journal":{"name":"Wisdom","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86885829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：