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EN
Accounting Has been going transformation. The simple accounting we have all known for years is becoming history in front of our eyes. The new accounting system is being shaped by geopolitical conditions and globalization. To survive and to grow, companies have to be deft and able to undertake socially required actions, including distribution of economic, social and political benefits among stakeholder groups which drive them. The article presents the set of arguments why accounting is changing and the influences of this changes on accountants and auditors and eventually put the question whether the accounting we exercise nowadays could be call accounting.
EN
The paper deals with problem of scientific status of geopolitics. Main stress is put to the geopolitical ideas in recent years, proposed on the both coasts of the Atlantic, with particular attention, however, put to this one that serves for justification of Euro-Asiatic project, founded in the philosophy of anthropocosmism. Reasons for that are: first, that version reveals radically biological motives present in initial form in classical ones; second, it is some worldview proposal, deliberately proposed for mass use; third, those who take part in this project are not only diplomats and representatives of the military (as usually), but also professional philosophers. The author would like to show the mechanism of that natural scientist deliver to ideologists theoretical evidence for legitimisation of the idea of inequality between people and nations, whereas academic philosophers from various parts of the world not only cease to criticize the extrapolating of biological theories onto social relationships but, contrary, legitimise this procedure. Main focus is put to revealing those assumptions that in the frame of anthropocosmism should justify revealing historiosophic generalizations from the natural sciences and, contrary, assuming natural processes in frame of social ones. The story is again that contemporary academic philosophy in large parts of the world loosed its capability for criticism of scientific results (criticism in the meaning of debate over value and borders of knowledge), which can be traced back to dissemination of meta-philosophical assumptions of positivism, irrespective of general refutation of its analytic form.
EN
The issue of law and the environment and its change are conditioned by several factors, such as ideology, the impact of the global political system, geopolitics and internal system of states. It is difficult to categorize effects and the importance of individual factors. The system of international law in theory is understood differently. Also in the area of globalisation we live in. This idea was stressed also by International Law Commission of UN. In its report from 2006 named Fragmentation, diversification and extension of the international law and in this report are stressed difficulties rising of this process with regards to globalisation. It is stressed problems arising from the new branches of international law conditioned by development of science and technology, the new problems connected with globalisation etc. This article devoted also the problem of division of international law stressing so call self-contained branches, principles of interpretation of elementary principles of international law. Prediction of its development is difficult. These principles should perhaps add the principle of the right to live in peace and the principle of respect for human rights for all. International law in our view should change into the world law. It may be largely changing in the world in two ways: 1. as the law of mankind, the earth to any existing civilizations on other celestial bodies and their laws. This reasoning is theoretical, hypothetical. 2. The concept of international law, global law would be more consistent with realities.
EN
Historically, relations between Burundi and Rwanda have been either neighbourly or bad. From April 2015, when President Pierre Nkurunziza sought re-elected, Burundi fell into a political crisis when opponents fomented a coup. After the failure of the coup, dissidents and part of the population took refuge in Rwanda. Each side blamed the other. Diplomatic relations were broken off and economic exchanges slowed down whereas good relations had been established since 2005. A “war of airways” began. The problem is that the situation could sour relations between the people of the two countries. The aim of the article is to study the evolution of these relations since the time of monarchy.
EN
In this text, the author, in the recent past acting as an extraordinary and empowered ambassador of the Slovak Republic in the Republic of Kazakhstan and the Republic of Kyrgyzstan, presents his view on the current mechanism - Kazakhstan's economic and political example - the interaction between countries of Central Asia, Russia and China in the political, security, economic area with an overlap in the overall geopolitical configuration in the region. It points out and notes the growing influence (economic, cultural, educational, political and military-security) of China on the individual countries of the region. At the same time, it points out Central Asia as a widening geographical unit. The author also emphasizes the implications of the transition from one-pole world to a real multipolarity with a robust participation by China and the gradual waning of Russia's role in the Central Asian region.
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EN
The study provides a summary of the most crucial conceptualisations regarding border studies. The aim is to introduce main concepts and categories employed by scholars in the field of border studies. The conceptualization of border studies point out that the issue of borders offer full range of possibilities for research.
EN
In interwar Romania, there was a large and important coming together of various intellectual disciplines under the sign of romanticism and reactionary modernism, a massive scientific, intellectual and cultural redefinition and reworking of different disciplinary canons. The polemics on the topic of who held the right criteria for defining the 'real', the 'authentic' national-identity, national spaces, national culture, etc. gained a central role. This paper is focused on the 'representative biography' of Anton Golopentia, a Romanian sociologist and geopolitician strongly influenced by Hans Freyer's sociology and philosophy of culture. Anton Golopentia's work is used as a test case for understanding how the common interwar European 'pool of ideas' is domesticated, adaptated and subverted at the periphery. The problematic of the 'national' is central in Romanian interwar sociology. Sociology and geopolitics were understood as helping, in a neutral, 'scientific' way, the state in the nation-building process through specific and applied knowledge. The national community was implicitly and surreptitiously constructed through scientific discourses, hidding, in the process, the diffuse ideology of the organic, 'primordial' character of the nation.
EN
This article is an attempt to analyse the phenomenon of a network organization, whose establishment has been directly connected with the political situation in Libya since the middle of February 2011. The protests that took place in Libya were the result of successful (overthrow of the legal authorities) riots in Tunisia and Egypt. The riots were significantly and perhaps even decisively inspired and controlled from outside, with the use of a netwar technology, which is part of ‘soft power’ weapons. The supporters of the Libyan system, the people who sympathize with the direct democracy, in the manner of the Libyan Jamahiriya also use this weapon while leading information wars in defence of their axioms. A manifestation of this is undoubtedly a net ELAC, created significantly on the basis of MEDD-MCR (Movement for European Direct Democracy – Mouvement des Comites Revolutionnaires – Revolutionary Committees Movement). The analysis of ELAC net’s activity requires taking into consideration a few facts that distinguish it from activities of official government and non government organizations which possess much more financial, political and intelligence support. - On the one hand, it is a decentralized organization, on the other hand, it is based on a strictly centralized structure of the Party PCN (Parti Communautaire National-europeen- National-European Communitarian Party); - it is a grass-roots organization created on the basis of spontaneous reactions; - it is a non profit organization (its activity involves no bonus); - it is based on officially available web social portals such as facebook or twitter and websites. To keep the chronology of narrative and also to understand the essence of the phenomenon of ELAC it has been necessary to carry out an analysis of the activity of the political party PCN and the social-political movement MEDD-MCR in the context of their most important net ventures.
EN
At the onset of the present economic world crisis, experts recognized that its magnitude and dangers exceed those of the cyclical recessions. It was natural to compare it to the Great Depression of eighty years ago. That crisis was the largest peacetime economic catastrophe that had fallen on humanity. When searching for effective methods of crisis management the example of F. D. Roosevelt's New Deal leaps to the eye; that is how the idea of an up-to-date version of the New Deal emerged. Even the negative aspects are illuminating: the American isolationist policy of the day proved to be one of the main reasons of the long-lasting crisis. Around the end of WW2 the Bretton Woods Agreements were signed in 1944. The International Monetary Fund (IMF) and the International Bank of Reconstruction and Development (IBRD) were also established at the time. Current proposals also suggest creating a similar agreement adjusted to the present conditions. The author's intention is to analyze the similarities and differences between the crisis after 1929 and the present one using historical-sociological methods in order to obtain a better understanding. The analysis is to be continued in the next issue of the periodical.
Asian and African Studies
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2013
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vol. 22
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issue 2
248 – 278
EN
The nuclear issue of Iran has become a political discussion of significance in both Iran and Western countries. A considerable disjunction has emerged between the political views of Iran and the West. Iran claims that it is entitled to nuclear sovereignty over civilian nuclear power and has denied that it has a nuclear weapons program; Western governments feel that Iran’s “peaceful” nuclear program has hidden intentions to create nuclear weapons. International mediators have been making reconciliatory efforts with Iran but have met with little success. As a result, Iran is constantly criticized by the West, particularly the US and the EU, and has come under immense pressure, including facing economic sanctions by the UN Security Council and the IAEA in an effort to prod the regime into being more transparent in its nuclear activities. Despite this, Russia continues to support Iran’s nuclear program. Indeed, many geopolitical, strategic and economic considerations have compelled Russia to support Iran. This work is solely devoted to exploring the considerations and perspectives of Russia concerning Iran’s nuclear issue. It also includes an understanding of Iran’s nuclear motivations and aspirations with a view to calculating Moscow’s views.
EN
Main macroeconomic trends in the global economy post-recession period are analyzed. The key economic trends and the possible configuration of the global world economic system in terms of resource constraints and opportunities of the world's economies are identified.
EN
The traditional geopolitical idea of a union between Russia and Heartland does not conform to historical facts. If we conceive of the geopolitical axes as interconnections between the centres of power, we can identify three to five such axes: (a) towards Constantinople; (b) across the Baltic region and the Polish-German lowlands; (c) along the Black Sea; (d) towards Persia and the Golden Horde; (e) the Far East Axis. As a result, however, the core of the Russian statehood is not situated to the east of the Urals but rather to the west of the latter, i.e., on the East European plane. Fluctuation in the meaning and significance of these axes attributes the central role either to Kiev or to Moscow. This also helps to understand the unique role of Novgorod not only as a power centre but also as an alternative solution to the unification and arrangement of Russia.
EN
The author aims at both reviewing the previous sociological studies devoted to the Western Lands as well as proposing the project for the future studies on this area. According to the author, the major drawback of the previous research is its strict focus to the region. The up to date research was primarily considering the two groups of factors: the ones contributing to the emergence of an integrated community at the Western Lands or the ones influencing the acceleration of the Western Lands' integration with the rest of the country. In these studies the key categories were normalization, stabilization, adaptation and assimilation. Yet, the author contends that by far more intriguing research agenda lies in the question of if and how the novel post-war shape of the Polish state has been internalized by the society. This research agenda is of particular relevance to the students of political culture. The research on the Western Lands has to be brought onto national level. In new research focused on political culture the issues of the transformation of historical consciousness and Polish national identity shall gain the prime importance.
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