General Accounting Principles

L’objectif fondamental de la comptabilité et y compris des situations financières annuelles concernant la présentation d’une image fidèle des actives, des dettes, de la position financière, du profit ou de la perte de l’identité se réalise conformément aux certaines règles, méthodes et procédues comptables qui se fondent et se concrétisent ayant en vue une diversité de principes et de règles d’évaluation détérminées par la réalité économique afin de satisfaire certaines conditions de qualité imposées par les bénéficiaries des informations comptables. D’ailleurs, l’activité comptable de n’importe quelle économie de marché ne peut pas être conçue sans l’utilisation des principes comptables au caractère general. En ce sens, on a en vue le fait que, dans l’activité pratique on peut rencontrer des opérations comptables pour lesquelles il n’y a pas de règles établies, ou de procédures de résolution et leur solution peut être accomplie seulement par l’appellation d’un ou de plusieurs mèmes principes, ce qui justifie la nécessité de l’existence, de la connaissance et de la compréhension correcte de leur contenu.accounting principles, ledges accounting, liquidating value, the expenditures, the profit, the loss

Preamble I: Purposes, Legal Nature, and Scope of the PICC; Applicability by Courts; Use of the PICC for the Purpose of Interpretation and Supplementation and as a Model

Professor Michael\u27s chapter provides commentary on Preamble I of the UNIDROIT Principles of International Commercial Contracts. Areas covered include purposes, legal nature and scope of the PICC; applicability by courts; use of the PICC for the purpose of interpretation and supplementation and as a model

Epistemolojik Katmanlar: 18. Yüzyıl Ortası Avrupa Kültürü Örneği Üzerine Kültürel Paradigmalardaki Değişimlerin Analizi

Before this study, the author was tasked with identifying general tendencies of changes in values and dominant ideas in all spheres of cognition. During the study different branches of knowledge of one period and one civilization area are compared. The author analyzes the tendencies developed in them. He chooses the example of the mid-18th century European culture. The article considers changes in scientific paradigms of philosophy, economics, linguistics, and natural sciences. Thus, in all areas of scientific knowledge, there is a tendency of interest in nature. In particular, in the philosophy, the idea of the value of the man’s natural state advocated Rousseau in his "ode to human nature," in the economics of this period, a significant contribution belongs to Quesnay and Turgot, the founders of the physiocratic school, who changed the concept of capital and showed the value of nature. Linguists Dumarsais, de Condillac and de Gebelin made a significant breakthrough in language learning, namely by the interest in natural languages. In the natural sciences, scientists also actively studied nature; in particular, it refers to the discovery of the Lavoisier’s theory of combustion, and the redefinition of the Linnaeus’s classification of animals and plants

Leibniz's Monadology: A New Translation and Guide

A fresh translation and in-depth commentary of Leibniz's seminal text, the Monadology. Written in 1714, the Monadology is widely considered to be the classic statement of Leibniz's mature philosophy. In the space of 90 numbered paragraphs, totalling little more than 6000 words, Leibniz outlines - and argues for - the core features of his philosophical system. Although rightly regarded as a masterpiece, it is also a very condensed work that generations of students have struggled to understand. Lloyd Strickland presents a new translation of the Monadology, alongside key parts of the Theodicy, and an in-depth, section-by-section commentary that explains in detail not just what Leibniz is saying in the text but also why he says it. The sharp focus on the various arguments and other justifications Leibniz puts forward makes possible a deeper and more sympathetic understanding of his doctrines

Sharing services for freight distribution: concepts, stakes and experience comebacks

La mutualisation logistique est un sujet très à la mode mais peu étudié dans la littérature scientifique. Ce document propose les concepts de base de la mutualisation logistique pour la distribution de marchandises, énonçant les principes de base et proposant deux modèles pour la conception et l'analyses de systèmes de distribution de marchandises avec une mutualisation de plusieurs opérations.Mutualisation logistique; supply chain management; aide aux décisions de groupe; logistique urbaine

La charte de la société française de l'évaluation: des principes pour les participants à l'évaluation des politiques et des programmes publics

ADSP n° 69la société française de l'évaluation a adopté, en 2003, et révisé, en 2006, une charte composée de 7 principes généraux à respecter dans les opérations d'évaluation des politiques publiques. L'audience de ces principes s'est accrue ces dernières années

Principes internationaux de catalogage (ICP)

Ces nouveaux Principes remplacent les Principes de Paris et élargissent leur champ d\u27application, des seules oeuvres textuelles à tous les types de documents et des seuls choix et formes des entrées à tous les aspects des notices bibliographiques et d\u27autorité utilisées dans les catalogues de bibliothèques. Outre les principes et les objectifs (c\u27est-à-dire les fonctions du catalogue), on y trouve des règles directrices à prendre en compte dans les codes de catalogage au niveau international, ainsi que des consignes sur les possibilités de recherche

How Insensitive: Principles, Facts and Normative Grounds in Cohen’s Critique of Rawls

Cohen’s hostility to Rawls’ justification of the Difference Principle by social facts spawned Cohen’s general thesis that ultimate principles of justice and morality are fact-insensitive, but explain how any fact-sensitive principle is grounded in facts. The problem with this thesis, however, is that when facts F ground principle P, reformulating this relation as the "fact-insensitive" conditional “If F, then P” is trivial and thus explanatorily impotent. Explanatory, hence justificatory, force derives either from subsumption under more general principles, or precisely exhibiting value in light of relevant (actual or hypothetical) facts. In examples where no subsumption occurs, actual facts trivially become hypothetical facts in "fact-insensitive" conditionals, an empty formalism. Indeed, Rawls’ grounding of principles of justice in “conditions of life” can easily be reformulated as a conditional principle “sensitive” only to hypothetical such conditions, and thus formally fact-insensitive in Cohen's sense, for all Cohen’s ire against Rawls’s grounding.Moreover, any plausible “ultimate fact-insensitive principle” must be intricately qualified, which tacit ceteris paribus clauses mask. Each qualification implies prioritisation of one principle over another in conceivable circumstances, and wherever the now qualified principle is given scope, that too implies prioritisation over competing principles in typical circumstances. Any principle is thus sensitive to conceivable circumstances of application, as recognised by more sophisticated intuitionisms. Non-trivial ultimate principles – luck egalitarianism, act utilitarianism, etc. - require defense, which inevitably involves showing how they best interpret and respond to facts about human needs, goals, and capacities in predictable circumstances. Finally, the substantive debate between Rawls and Cohen about which facts are relevant to the DP is only obscured by the doctrine of fact-insensitivity