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New Perspectives on Turkey, 2023
This article explores how Islamic art was produced and used in Turkey within the context of modern warfare during World War I, the War of Independence, and the nascent Republic --- a subject still relatively understudied in Turkish history, as well as in international cultural histories of modern warfare and histories of modern art in the Middle East. Drawing on previously overlooked visual and textual sources such as calligraphic panels, miniature paintings, war posters, and religious timetables produced during the years 1914-1924, we examine the ways in which Islamic arts were articulated with the experience of war through both individual actions and official policies, revealing how Ottoman artists tried to make sense of war and how Islamic genres and motifs were appropriated, and sometimes subverted, in the service of the nationalist cause. We show that far from exhibiting a sharp discontinuity, the transition from Ottoman-Islamic to Republican-nationalist artistic content was gradual, involving the reappropriation and repurposing of Islamic motifs and techniques in a manner that reflected the religious mindset of the elites and masses in the early twentieth century.
Rivista Storica Italiana, 2023
This paper explores the nature of voenno-narodnoe upravlenie (Military-Popular Administration) across Tsarist Central Asia, from its origins in the North Caucasus and its application in Central Asia in the late 1860s to the suppression of the Central Asian Revolt in 1916. Voenno-narodnoe upravlenie is best understood as a characteristically colonial form of administration, with a clear separation between a lower, ‘native’ level, and an upper, executive level manned exclusively by Europeans – army officers seconded from military service, who in many cases had participated in the campaigns of conquest that had made Central Asia part of the Russian empire. Military institutional conservatism and paranoid fears of Muslim ‘fanaticism’ ensured that despite frequent criticism and widespread awareness of its inadequacies, voenno-narodnoe upravlenie remained largely unreformed until the outbreak of the First World War, which would see its unravelling and collapse.
Commonwealth & Comparative Politics, 2024
The China–Pakistan Economic Corridor (CPEC) is one of the most prominent projects under China’s Belt and Road Initiative. While its geopolitical and financial implications have received much attention, CPEC’s mediation through the structures of Pakistan’s federal system has remained comparatively understudied. To fill this gap, this article analyses CPEC’s evolution between 2013 and 2023, revealing both the continuing centralisation of the management of CPEC and the inequitable distribution of projects that have characterised its implementation. The analysis also addresses whether domestic political structures or external pressures explain this inequity. The article draws on a triangulation of official CPEC data collated since 2018, meeting minutes of key decision-making bodies, budgetary analysis and semi-structured interviews. In doing so, this article contributes to understanding global China’s encounters with local dynamics.
staff de la revista actualidad empresarial iNstitutO pacÍficO 1 INTRODUCCIÓN El Consejo Normativo de Contabilidad es el órgano del Sistema Nacional de Con-tabilidad que tiene como parte de sus atribuciones, el estudio, análisis y opinión sobre las propuestas de normas relativas a la contabilidad de los sectores público y privado, así como la emisión de las normas de contabilidad para las entidades del sector privado. Dentro de esas atribuciones, es que emite este Plan Contable General Empresarial (PCGE), que contempla los aspectos normativos establecidos por las Normas Internacionales de Información Financiera (NIIF). El plan contable que se sustituye con este PCGE, corresponde a la versión emitida en el año 1984, vigente a partir del año 1985, por la Comisión Nacional Supervisora de Empresas y Valores-CONASEV, y sus posteriores modificatorias o ampliatorias. Dicha versión correspondía a su vez a la revisión del Plan Contable General que entró en vigencia en el año 1974. Para la elaboración de este PCGE se ha conservado, hasta donde ha sido posible y conveniente, la nomenclatura de las cuentas y subcuentas, así como la estructura de códigos contables del plan emitido por la CONASEV, con la finalidad de facilitar el tránsito hacia la aplicación completa de este nuevo PCGE. Este Plan Contable General Empresarial no tiene como propósito establecer medidas de control ni políticas contables. En el caso de los controles, éstos obedecen a la identificación de riesgos por parte de la empresa, considerando la probabilidad de ocurrencia y el impacto que puedan causar. Las políticas contables, que deben estar alineadas con las NIIF, son seleccionadas y aplicadas por las entidades para el registro de sus operaciones y la preparación de sus estados financieros. Ambos, controles y políticas contables, deben ser seleccionados de acuerdo a las transacciones que realizan las empresas y a las características que le son propias. El PCGE ha sido homogenizado con las NIIF, contemplando aspectos relacionados con la presentación y revelación de información. En la parte final de la descripción y dinámica contable de cada cuenta, se ha incluido referencias a las NIIF, las que corresponden al modelo contable vigente en el Perú, a partir del cual las empresas seleccionan y aplican políticas contables. También se ha contemplado en este PCGE lo que ha establecido la CONASEV en su Manual para la Preparación de Información Financiera, de tal manera de hacerlo compatible. Dicho Manual tiene como objetivo facilitar la preparación y presentación de información financiera, en armonía con las NIIF. Si bien es cierto, la CONASEV tiene como ámbito de supervisión a las empresas que listan valores en mercados NUEVO PLAN CONTABLE GENERAL EMPRESARIAL
Kesejahteraan bangsa yang diidamkan akan terwujud dengan meningkatkan kualitas hidup melalui pembangunan di segala bidang khususnya di bidang ekonomi. Pembangunan membutuhkan modal, ketrampilan dan teknologi. Idealnya, pemenuhan kebutuhan pembangunan ini dapat disediakan melalui sumber dalam negeri. Kenyataannya, akumulasi modal dalam negeri masih belum efektif dan efisien, tingkat tabungan masyarakat masih rendah, demikian pula ketrampilan serta penguasaan teknologi masih belum memadai untuk menunjang proses pembangunan yang diharapkan. Modal, berikut skill dan teknologi merupakan conditio sine quanon bagi proses pembangunan. Penanaman modal asing (PMA) menjadi alternatif untuk memenuhi kebutuhan modal pembangunan. Di Indonesia, PMA diatur dalam Undang-undang Penanaman Modal Asing (UUPMA) yang merupakan landasan hukum mengalirnya PMA ke Indonesia. Sejalan dengan perubahan keadaan sosial, politik dan ekonomi, diperlukan pula peraturan PMA yang mampu mempercepat perkembangan ekonomi nasional dalam mendorong tercapainya sasaran pembangunan ekonomi nasional. Asumsi dasar yang melatar belakangi hubungan positif antara modal asing dan perkembangan ekonomi : a. Setiap 1$ modal asing akan mengakibatkan kenaikan 1$ impor dan investasi. b. Dengan asumsi ini dan ICOR yang stabil dimungkinkan untuk menghitung dampak modal asing terhadap pertumbuhan ekonomi atau sebaliknya menghitung berapa modal asing yang diperlukan untuk mencapai target perkembangan tertentu. 2. Motivasi Negara Donor Bagi Negara donor, pemberian bantuan akan memperkuat ikatan keuangan antara Negara donor dengan penerima bantuan. Dengan kata lain, di satusisi bantuan luar negri dapat mempercepat bantuan, di sisi lain juga menimbulkan dampak perluasan permintaan barang dan jasa dari Negara pendonor. Dari sudut kepentingan politik dan geostategik nampaknya tidak perlu diragukan. Ini terlihat, misalnya bantuan pangan dan kerjasama ekonomi amerka serikat merupakan bagian integraldan tidak terpisahkan dengan kebijakan luar negerinya. Tangung jawab moral Negara kaya kepada Negara miskin diladasi premis bahwa interdepedensi ekonomi dan politik internasional berarti memperluas keadilan social dari lingkup nasional ke internasional. Ini tercermin dari bantuan kepada Negara berebang yang harus ditujukan untuk memenuhi kebutuhan dasar (basic needs) bagi sebagian besar rakyatnya, yang pada gilirannya diharapkan dapat mengangkat merekadari jurang kemiskinan. 3. Sumber-sumber pembiayaan Pembangunan Indonesia a. Ekspor Sebagian penganut system ekonomi terbuka, lalu lintas perdagangan Internasional berperan penting dalam perekonomian dan pembangunan di Indonesia. Seberapa jauh peran perdagangan luar negri terlihat dari rasio antara ekspor di tambah impor terhadap PDB, yang
ASEE Annual Proceedings , 2024
Activity theory is a productive analytical tool for informing external evaluations of academic plans in higher education, particularly since the social landscape of academic evaluation is quickly shifting in tandem with increasingly porous relationships that are emerging between academia and industry. The increased involvement of external stakeholders in the design and implementation of transdisciplinary curricula is in turn inspired by the belief that the public sector needs more university graduates who can work on complex problems in mixed-disciplinary teams. In this paper we present a case study that draws on 9 months of ethnographic fieldwork among faculty, external stakeholders from both business and industry and the non-for-profit sector, administrators, and students who are involved in a transdisciplinary undergraduate curriculum at a Research 1 university in the United States. In the process we introduce the idea of a meta-activity theory that emerged in our ethnographic approach for examining the socialization of both engineering and non-STEM students in this program. We also describe the implications that this analytical framework can have for identifying reflection points that faculty and staff can draw on to reexamine various assumptions underlying the scope and aims of their transdisciplinary academic plans. In doing so, this paper describes how external reviewers can draw on ethnographic methods to identify points of connection as well as investigate points of practice that are influenced by the involvement of external representatives. In this way, this paper tracks how curricular understandings of the societal relevance of engineering knowledge and innovation are reproduced and become part of an educational environment through the continual use and valorization of tools, language practices, and related socio-material artifacts. In the process, we illustrate that social analyses of these processes can provide critical resources for considering how power, practice, and agency impact transdisciplinary design and engineering processes. This paper can be accessed at: https://peer.asee.org/47772
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