bluuebunny/crossref_metadata_2025 huggingface dataset:
Co-operation of the Latvia University of Agriculture with Schools
Authors: Aizsila Anita
Published: May 2015

The article summarises experience of co-operation within three years (2010-2012) of the Institute of Education and Home Economics (IEHE) of Latvia University of Agriculture (LLU), Zemgale Region Competence Center and schools of Zemgale in consulting of research work of pupils. A topical problem – research work of pupils in the process of studies – has been investigated. The lecturers of the LLU support the teachers of schools in advising the learners’ research work. The aim of the article is conscious and substantiated necessity for co-operation of the university and schools in development of research papers of pupils. In the article 439 research papers of learners are theoretically and empirically analysed, summarized and evaluated. The influence of society on the development of the learners’ research skills has been clarified. The research work competition winners get LLU certificates that allow for entering the faculties of the university without competition after finishing school. Receiving of the certificate is a stimulus for further research.
Students' Information Literacy Development as a Guarantee of Qualitative Studies
Authors: Gudakovska Iveta
Published: May 2015

Publication devoted to information literacy development updates. Information literacy competencies as the basis for the success of a human life takes on a special significance in higher education teaching. Success of this process is driven by university cooperation partners: teachers, librarians and administrations work. Teachers implement information literacy development methods courses, librarians responsible for information resources in institution make up their own training system, but the administration - facilitates the implementation of information literacy and financial support. Competencies based on governmental, professional or institutional defined standards, which can provide an overall level of information literacy development.
Social Roles of the Teacher in Militarized Educational Institution
Authors: Indriksons Alens
Published: May 2015

In our daily life, in society we are fulfilling a variety of roles. Teacher in educational institution has a number of roles which are performed to achieve the objectives of the educational process. In contradistinction to vocational education institutions, militarized educational institutions train staff for performance of specific tasks. The main task is to make the personnel ready for practical service. Militarized educational institutions are working on the basis of principle of one man management. Teacher in such institutions is an official with the service rank and in educational process he performs specific roles as a result of service relationship. The present paper discovers the nature of specific roles and how they effect achieving the goal in militarized educational institution.
Practical Implementation of the Competence-based Approach on Innovation - type Lectures
Authors: Solovjova Tatjana
Published: May 2015

The paper presents the methodology of lectures of an innovative type. It is aimed at developing students' instrumental competences (ability to process information: create an associative array, paraphrase, interpret, assign to a concept; ability to organize information: to identify, differentiate, classify, establish a consequence, forecast; ability to analyze verbal and visual information; ability to find inconsistencies in reasoning, etc.). Understanding of educational information by students is rooted in self-study of the trainees, which creates conditions for development of their instrumental competences during the lectures. Learning outcomes in the intellectual and developmental education space is evaluated not according to the amount of information, given at the lecture, but to the depth of students’ understanding of this information and development of their instrumental competences, determining their ability to further self-education.
Research Criteria andLlevels of the 7-year-old Children Social Adaptation in the 1st Grade
Authors: Āboltiņa Līga
Published: May 2015

In the 21st century it is important to every child to belong to a certain society, to learn its cultural values, its norms and requirements, thus socially adapting and integrating. The first weeks or months in school are considered as a period of particular importance in a 7-year-old child's life, when is the period of the child's social adaptation. A 7-year-old child’s further education at school can be predicted by depending on how the social adaptation of the 7-year-old child goes on, based on the legality of child development. Unfortunately, there are no unified research criteria developed so far in school practice by which it would be possible to determine the 7-year-old child's social adaptation. Taking into consideration the analysis of theoretical policies, there are research criteria groups and levels of children's social adaptation named and formulated within this paper, in order to explore the 7-year-old children's social adaptation and to provide appropriate educational support.
The Actual Tasks of Development of Dialogism of Students
Authors: Jermolajeva Jeļena
Published: May 2015

The paper deals with one of the fast developing modern educational approaches – the pedagogy of dialogue. The structure of main dialogical skills elaborated by the author makes it possible to concretize the tasks of dialogical education. The main dialogical skills (which are at the same time the main preconditions of dialogical interaction) are: a) the skill of dialogical attitude; b) the skill of antinomian thinking, c) open-mindedness and creativity. An effective dialogue teaching requires a clear comprehension of the dialogismorientated/non-dialogism-orientated views, statements and reactions of students. In this paper the materials of cross-cultural research are used, which was carried out in Riga and Moscow schools in 2010-2011. The gained results allowed assessing the results of the dialogical development of students from Form 9 to Form 12 (Form 11), to observe the problem points and to establish more precisely the pedagogical tasks and directions for dialogical upbringing
Notability and Topicality of Civic Education
Authors: Jurs Pāvels
Published: May 2015

Analyzing the process of election in Latvia and the European Union it is obvious that the activity of electors is decreasing. Disloyalty towards authorities and executives is increasing, which may result in a crisis of democracy in the nearest future. To promote civic activity it is necessary to carry out the civic education in a more practical aspect because it is a base for making a social responsibility for the environment and social activities. Schools, the sources of mental development and the development of personality are crucial for the development of the country as well. By using professional experience and the theoretical and empirical methods of processing data, this article gives an overview of the activity of electors in Latvia and the European Union, identifies the practical aspects of the civic education in the stages of elementary and high school and gives practical suggestions for the developing of civic education through the stages of elementary and high school through the studying process and beyond it.
QUA VADIS UPBRINGING?
Authors: Medne Dace
Published: May 2015

The necessity to address the topicality of problems of upbringing in a family was determined by active discussions in the public space in Latvia regarding the following issues: problematic (aggressive) behaviour of children (Delfi, 2013), the legitimisation of artificially invented diagnoses (Raipulis, 2008; Medne, 2012), and the imitation of pedagogical activities (upbringing) (Medne, 2012). This discussion is becoming more topical regardless the fact that various types of training are regularly organised for parents. The objective of this article discloses an attempt to analyse the social situations of development theoretically as the upbringing context by interpreting the social situation of development as active, equal in rights, humane, systematic, common day-to-day activities both at declarative and implementation levels.
PAPER SCHOOL OR FLESH AND BLOOD SCHOOL? PEDAGOGIC ANALYSIS OF SOME SYMPTOMS OF SUFFERING IN CONTEMPORARY SCHOOLS
Authors: Ulivieri Stiozzi Stefania
Published: May 2015

This article reflects upon some paradoxes concerning the reality of Italian contemporary school, after more than ten years from the decree enforcing the scholastic autonomy. Starting from the contribution by a teacher selected for his ability to give evidence of the sense of deep unease experienced by the teachers working in the school system, my text highlights the gaps emerging from the law regulations directed to the emphasis of the organizational transformation of the school and the real school, which is asking to review its global educational mandate and revamp the symbolic value of its local culture.
THE COMPARATIVE ANALYSIS OF HARMONIC HEARING DEVELOPMENT CONCEPTIONS BY DIFFERENT AUTHORS
Authors: Zavadska Gaļina
Published: May 2015

Musical-pedagogical theory and practice of higher education have to address complicated issues: the content of musical education changes, new music teacher training forms develop, technical provision of a teaching process improves.Choral singing as a kind of collective music making is an integral component of Latvian culture, an irreplaceable and over centuries tried out factor of spiritual and creative development of a Latvian people. Harmonic hearing is one of the components of musical hearing. The aim of the paper: to present the analysis of works by different authors on issues of the development of harmonic hearing made on the basis of the criteria developed for the analysis of literature. The general pedagogical criteria for the evaluation of teaching aids and the didactic principles of content development from the methodological recommendations “The Development and Evaluation of the Content of Teaching Aids Complying with National Education Standards” (The Department of Pedagogy at the Faculty of Pedagogy and Psychology of the University of Latvia) were taken as a basis for the offered criteria of the analysis of methodological literature.
Aspects of Pedagogical Interaction in the Formation of Personal Meaning of a Literary Work at Preschool Age
Authors: Freiberga Inese
Published: May 2015

Personal meaning is not limited to the subjective significance of processes, things and occurrences, but it has a personal significance in the life of an individual. It influences his or her conduct, behaviour and the course of personal development by changing facts, norms and generally accepted meanings and symbols into an influential factor of development. The genesis of personal meaning determines the organization and the nature of pedagogical process of familiarization with a literary work. Pedagogical thinking has accumulated a wide range of knowledge about the role of fiction in development of personality. However the role of personal meaning in relation to literary text and its impact upon a child's activities, conduct and behavior studies has rarely been discussed. Also, in practical teaching of literary works the process itself might not always facilitate the formation of personal meaning of a text. The article deals Aspects of Pedagogical Interaction in the Formation of Personal Meaning of a Literary Work at Preschool Age.
The Image of the World in Children’s Speech: Concept of “Own” and “‘Strange’”
Authors: Romenkova Valentīna
Published: May 2015

The article presents the results of a study of the formation of a concept of ‘own’- ‘strange’ in pre-school age children. Perception of ‘own’-‘ strange’ in scientific studies is viewed in line with the characteristics of the concept sphere in several cultures, the influence of these perceptions on intercultural communication, and on maintaining positive self-image in a group with the inclusion of psychological defense. According to some authors ‘own’- ‘strange’ concept is one of the basic cultural and psychological oppositions that forms the cognitive value-assessment system of knowledge and reflects the uniqueness of perception and interpretation of the real world, due to the characteristics of the specific culture.
Empiric dimension of educational quality at preschool
Authors: Samuseviča Alīda
Published: May 2015

The aim of this publication is to actualize the empirical experience of child upbringing problem solving within the context of teaching quality improvement in the preschool. Growing parent trust in preschool teachers raises family demands in the relation to child care and preschool education issues. Therefore, it is becoming more important to improve the indicators of teaching quality, focusing on work progress of the preschool educational institution. Quality of child education to a great extent is the key to child’s individual development and success.
COMMUNICATION TROUGH PLAY- DEVELOPER OF PRESCHOOLER’S DIALOGUE SPEECH
Authors: Stangaine Inga
Published: May 2015

The aim of the nowadays education is the upbringing of a cultural person striving for mutual understanding, dialogue and communication. Along with being a speech form dialogue is also manifesting various behaviours of a person. Participation in a dialogue takes place with the help of the dialogue speech, the acquisition of which is a precondition for successful development of a child and his/her activity. Significant role in the children communication is fulfilled by both linguistic content of the communication (phrases, expressions) and ability to subject linguistic forms to the social background, as at the preschool age dialogue serves for life and daily communication. Topicality of the problem lays in the fact that traditional teaching process in pre-school is organised mainly as expository monologue, insufficiently using main activity of the child – play. The results acquired within the framework of the research allow concluding that play during the communication with peers ensures speech activities, development of dialogue speech and cooperation with peers.
SOCIALISATION IN THE FAMILY AND FORMATION OF PRESCHOOL CHILDREN’S CONCEPT OF THE PARENT’S IMAGE
Authors: Vikmane Blāzma
Published: May 2015

“Family National Policy Guidelines for 20011-2017 year” underlined that the concept of family is taking shape since birth and will continue in the following years. So the family as primary childs socialization institution has a major role to play in the first picture of the parental pattern formation. It is so important, that the family would facilitate development of concepts of the family model complying with standards in society and would facilitate getting ready for the role of a good father or mother. Children in their games shown as parents educating them: both positive and negative. Unfortunately, as the surveyed preschool teachers mention, quite often children depict their parents as smokers, drunkards and always quarrelling
Music Perception in Rhythmik Lessons
Authors: Pētersone Ginta
Published: May 2015

The teaching of rhythmics was first introduced by the Swiss pedagogue Émile Jaques-Dalcroze, as he revealed the phenomenon of mutual interaction between music and movement, thus facilitating the musical, intellectual and physical growth of students. Music is one of the basic components in the choice of means of rhythmics. The perception of music is complex and it can be viewed both from the associative and the analytical aspect. The process of music perception in rhythmics is implemented with the help of movement. By assuming that movement is the basis of all live expression, musical rhythm becomes the movement synchronizer, thus acting on the sensomotoric, cognitive and emotional level. In the rhythmics lessons at the Emils Darzins Secondary Music School for grades 1-4 the process of music perception takes place both in an associative creative and an analytical way, thus ensuring an in-depth strengthening of skills and abilities acquired through music theory lessons and implementing rhythmics through lively and jovial action. The objective is to investigate the process of perception of rhythmic music classroom: music and movement interaction. Research methods: teaching observation, content analysis, test. Research base: Emils Darzins Music School 3rd and 4th grade students - total of 17. The study involved students names have been changed.
THE SOCIAL QUALIFICATION OF THE CHILDREN FOR SCHOOL IN THE OUT-OF-FAMILY CARE INSTITUTIONS
Authors: Vasechko Lubova
Published: May 2015

The article „ The social qualification of the children for school in the out–of– family care institutions” is based on research results. It analyses children who are being brought up in out-of-family institutional care and looks at their social readiness for comprehensive school. Previous research results show that while being in out-of-family institutional care, a child’s development is delayed due to insufficient external stimulation. Although it provides the child with physical security and satisfies their basic needs, it cannot provide the most important aspects of development for a child - a close relationship with at least one adult who could captivate and become a trustee for several years. The article raises and analyses the conditions that affect the process of preparation for school.
MENTAL HEALTH OF SPECIALISTS AND EMOTIONAL STATE OF INFANTS WHO ARE IN INSTITUTIONAL CARE
Authors: Juodraitis Adolfas , Radzevičienė Liuda , Strakšienė Diana
Published: May 2015

An article tries to reveal presumptive relationships of mental health of special educators and emotional stage of infants. In this context we discuss mental health of teachers (reasons and signs of it) and emotional reactions of infants. In specific educational environment mental health of teachers is an important factor of successful pedagogical process and infant development, as well. Pedagogue in Infant home acts as a creator of the stimulating environment for child’s space of development. The analysis of expression of emotional status of infants let us draw a conclusion, that optimal psychological health of caregivers impresses emotional condition of deprived infants. The boys are more influenced by psychological condition of caregivers then girls.
Innovative approach in the improvement of student’s attention
Authors: Kauliņa Anda , Voita Daina , Porozovs Juris , Vaļēviča Evita
Published: May 2015

Integrated studies are aimed towards linking knowledge from a variety of subjects. By studying related subjects in an isolated manner the knowledge is acquired in a disorganized way. Therefore contemporary pedagogy demands the use of integrative teaching methodology to achieve the best results. An Integrative teaching methodology for children with learning difficulties and cognitive and motor disorders was used in 17 schools from different Latvian regions. Students acquired Integrative teaching methodology during one study year. Attention span and concentration abilities using Cognitron test from Vienna test system were estimated for 615 students before and after the acquiring of Integrative teaching methodology. The results of younger students have improved more than the results of older students after using this methodology. The largest increase of speed and accuracy of information processing was observed for 3-4 grade students of general schools.
THE REASONING BEHIND THE USE OF PRACTICAL ACTIVITIES IN THE EDUCATION OF STUDENTS WITH MODERATE/SEVERE DISABILITIES
Authors: Prudņikova Ilga , Bruveris Ilona
Published: May 2015

This paper examines the background to the use of experiential learning with students with moderate/severe disabilities. The role of practical tasks and activities in the education of these students is an important one. There has been a change in the concept of learning, away from the behaviourist notions of teachers as purveyors of knowledge and students as passive receivers. Cognitive, humanistic, social and constructivist learning theories stress the importance of making sense or meaning from experiences. A review of current and past theories of cognitive development focusing on the role of experiential learning, the impact of the surrounding environment, active participation, scaffolding support for learning, the impact of emotions and the development of attitudes as well as the place of interaction, reflection and feedback is linked to implications for practice.
Prerequisites for Written Language Acquisition and It’s Disorders Correction in Montessori Pedagogy
Authors: Tomele Gundega
Published: May 2015

The successful acquisition of written language is an important precondition for schoolchildren academic achievement. Written language disorders are usually diagnosed during primary school, although the etiology of them is largely associated to children oral and written language development in the pre-school years. This article presents the need of primary prevention of written language disorders at the preschool level and its realization with a help of Montessori pedagogy. There is summarized theoretical knowledge in the context of language acquisition and reflected Montessori pedagogy prerequisites for the successful written language acquisition and correction of early signs of disorders in the pre-school years.
Teachers’ Professional Development Courses to Ensure Quality Education
Authors: Brikmane Karīna
Published: May 2015

The focussed professional development of teachers ensures the quality of modern education. In the context of life-long education, each teacher has to develop their professional and personal competence, to ensure the development of general and professional skills and for teachers to be able to face new challenges and undertake their tasks in non-traditional, but well argued ways, because education strengthens intuition, confidence and the ability to knowingly transform acquired experience into innovation. The issue in the research establishes the contradictions seen within society between the goals set in education and their implementation in the teaching process. Attention has been focussed in this research on the current national situation in the professional development of teachers, gathering information on what is offered and researching the improvements needed for a modern adult learning process. The importance of the research was established by the need for changes in general education and the implementation of sustainable development principles. The main strategic principles, the observation of which could significantly increase the possibility of development are prescribed by the “Sustainable Development Strategy of Latvia until 2030”. They are – innovation, tolerance, co-operation and participation, which should also be included in the content of teachers’ professional development courses, in this way directly influencing the improvement of the quality of education as well.
HUMOR AND LAUGHTER IN THE PEDAGOGICAL COMMUNICATIONS
Authors: Kincāns Vladimirs
Published: May 2015

This article analyzes the possibilities of humour and laughter in educational activity. Using techniques based on the knowledge of methodological potential of laughter is a substantial reserve for increasing the effectiveness of training, education and personal development. From a pedagogical point of view, means of creating a comic situation is a way of indirect pedagogical interaction with the audience. Laughter helps to observe generally accepted social norms of behaviour, avoid conflicts, defuse the situation, remove emotional tension and enhance the intellectual activity of students.
DIGITAL TOOLS IN ACQUISITION OF THEMES ABOUT ETHNICALLY VARIED CULTURE ENVIRONMENT OF LATGALE
Authors: Senkāne Olga , Laganovska Karīne
Published: May 2015

The object of the particular research is involvement of students in informative stockbuilding of a regional museum during research practice. The aim of the research is to carry out evaluation of this form of involvement and its advantages: using discourse analysis (Jean Liotard); putting forward particular indicators; as well as applying several communication theories (Nikolai Nikishin, Yuri Lotman, Peter van Mensch); and regarding virtual museum as a special communication system based on non-verbal communication of visitors with exhibits. Possible benefits of the museum in this evaluation are of minor importance. The most significant aspect is to reveal student's (museum employee’s during the research practice) as 'sender’s' role in cognition and non-verbal communication with the addressee or the museum visitor. It is demonstrated in coordinated and still independent work, frequently oriented towards self-initiative, creative solutions based on particular knowledge and simultaneously initiating acquisition of new information, as well as promoting development of skills. These skills include communicating with an interviewee; carrying out content analysis of media text, identifying features of stereotypical thinking; creating brief but still informatively capacious description of an exhibit. The use of digital tools during the study process is completely related to scientific activities of academic staff in the implementation of research projects oriented towards innovations as well as provision of stable feedback. If the research is carried out in tight relationship of scientists and students; everyone wins: students help academic staff (thus create conditions for their own research), carry out creative work, make own discoveries, because materials necessary for research are already collected and accordingly supplied; while academic staff develops students' professional competences by coordinating practical work, following their theoretical knowledge, skills and abilities, promoting creative solutions and thus educate new generation of scientists tempered in performing preparatory actions and open for innovations, elaboration and implementation of own creative research projects.
LIFELONG LANGUAGE LEARNING IN EUROPE: POSSIBILITIES AND CHALLENGES
Authors: Žindžiuvienė Ingrida , Sruogaitė- Kuliešienė Austė
Published: May 2015

Recent demographic changes in Europe (ageing, migration and others) demonstrate the importance of senior adult education – an urgent issue at both national and European Union policy levels. The problem of the research is grounded in the challenges that many European societies currently face: the retirement age being extended, employees need to adapt to the changed working conditions and satisfy urgent demands of the market. The aim of this research is to examine the current situation of senior adult language education in the EU. The research objectives question one of the basic needs faced by senior citizens - to acquire or maintain multilingual skills, without which their status in the competitive market would become complicated. In many European countries, senior adult education is viewed as an integral part of the whole education system that is directed towards engagement of senior citizens into active social life, job maintenance, development of cross-cultural communicative and language skills and more diverse opportunities for self-realization.
Systemic approach to knowledge and skills management in the context of education administration
Authors: Firsts Juris
Published: May 2015

Much has been written on the significance of knowledge management, the challenges facing organizations, and the relevant human resource management activities involved in assuring the acquisition and transfer of knowledge. Higher education plays an important role in preparing students to assume the knowledge management and human resource roles so necessary to organizations. The authors examined the relationship between knowledge management, human resource management, and typical knowledge learning goals of an accredited medical education program. The work is based on the relationship between knowledge management, human resource management and competence development process.
RELATIONSHIP BETWEEN THE STUDENTS' FUNCTIONAL STATUS OF ORGANISM, BODY COMPOSITION AND HEALTH SELF-ASSESSMENT
Authors: Vecenāne Helēna , Fernāte Andra
Published: May 2015

The person’s physical and mental health is a topical issue nowadays, as often it is believed that all the responsibility for person’s health must be in the hands of the state health care institutions. Educating society on health issues in various levels is very perspective, especially important it is at the educational establishments. If the education on health related issues is continuously taking place in comprehensive educational establishments, insufficient attention is paid to it in the higher educational establishments. The aim of the research is to define the correlations between the functional state of the organism, body composition and health assessment of students of Liepaja University and Riga Stradins University Liepaja Branch. The research results proved that the correlation between the students` functional condition of organism, body composition and health self- assessment can be evaluated as weak. A significant correlation between the students' functional condition of organism and body composition was not found.
Rentas, gastos y administración de la obra y fábrica de la catedral del Toledo en la primera mitad del siglo XVI
Authors: Villaluenga de Gracia Susana , Quesada Sánchez Francisco Javier
Published: May 2015

La Obra y Fábrica de la catedral de Toledo afrontaba las obras, acondicionamiento y ornamentación del templo desde el momento de su ubicación definitiva en el emplazamiento que antes de la Reconquista ocupaba la antigua mezquita de la ciudad. A esta organismo dirigido por el prelado y que crecía auspiciado por el cabildo, le correspondía para financiar su actividad la recaudación de un cúmulo importante de rentas de diferente naturaleza: rentas de los inmuebles adscritos a su patrimonio, excusados de Obra, aliceres, mandas y demandas e ingresos extraordinarios. La envergadura de estas rentas y una sabia gestión apoyada en un sólido aparato administrativo, forjado en base a la experiencia, venía a garantizar un sabio empleo de estos recursos financieros. La aplicación de los mismos se materializaba, no sólo en atender los afanes de la vida cotidiana, sino en acometer imponentes obras artísticas que hoy en día invaden todos los rincones del templo catedral. De hecho en la primera mitad del siglo XVI, asistimos a uno de los períodos de mayor esplendor artístico en la catedral de Toledo, coinicidendo con una importante bonanza económica.

The Work an Factory of the cathedral of Toledo confronted the works, the arrangement and ornamentation of the temple from the moment of its definitive location in the site that before the Reconquest of Spain it had occupied the old mosque of the city. To this organism directed by the prelate and that grew favoured by the chapter, it corresponded to finance its activity, the collection of an important heap of rents of several nature: rents of the properites attached to its patrimony, excusado of Work, aliceres, executrix bequests and demands and extraordinary revenue. The span of its rents and a wise administration supported in a solid administrative apparatus, wrought based on the experience, it came to guarantee sa sage employment of these financial resources. Its application was materialized, not only in assisting the daily chores, but in carrying out imposing artistic works that today invades all the corners of the temple cathedral. In fact in the first thalf of the XVI century, we attended one of the periods of better artistic splendour in the cathedral of Toledo, coinciding with an important economic prosperity
Las relaciones causales recíprocas del binomio Partida Doble-desarrollo de Occidente: La Teneduría de Libros de los mercaderes medievales
Authors: Lanero Fernández Juan
Published: May 2015

Mucho se ha escrito sobre la aportación de la Partida Doble al desarrollo económico de Occidente. El presente trabajo pretende presentar un análisis detallado del papel que desempeñó la contabilidad en la génesis del capitalismo. La contabilidad, como herramienta de gestión, fue un factor clave en la organización comercial.
Después de ofrecer una visión panorámica de la organización del comercio en la época medieval y de considerar varias acepciones del concepto de partida doble, el estudio concluye que ésta fue al mismo tiempo causa y efecto de la transición de los mercaderes itinerantes a sedentarios.
La expansión del comercio y del número de inversiones en las que un mercader podía estar inmerso a un mismo tiempo creó la necesidad de una integración y un ordenamiento que, en cierto modo, la Partida Doble exigía y propagaba. Un comercio más amplio demandaba un sistema gerencial mejor. Ese buen sistema gerencial –la partida doble-, fue un factor decisivo en el incremento comercial.

Thousands of pages have been written about the double-entry contribution to the economic development of the Western world. The present paper tries to present a detailed analysis on the role played by Accounting in the genesis of capitalism. Accounting, as a management tool, was a key factor in the commercial organization.
After having offered a general view about the organization of commerce in the Medieval era, some double-entry concepts are dealt with. The study concludes that double-entry was at the same time cause and effect of the transition from travelling merchants to resident ones.
The expansion of commerce and the number of investments a merchant could be involved in at a time created the need of an integration and an order that, to certain extent, double-entry implied and spread. A bigger commerce demanded a better management system. This managerial system –the double-entry-, was a conclusive factor in the commercial growth.
Sustentabilidad organizacional para el desarrollo ambiental y económico. El caso de micro empresas en San Sebastián del Sur
Authors: Vargas Hernández José G.
Published: May 2015

En este trabajo se analiza la sustentabilidad de las organizaciones que realizan actividades de explotación del tule Thypha spp. en la Laguna de Zapotlán y su impacto en el desarrollo socioeconómico y ambiental de San Sebastián del Sur. La hipótesis inicial de trabajo se delimita con la consideración de que el escaso capital social de las organizaciones que realizan la explotación del tule Typha spp. de la Laguna de Zapotlán, limita la sustentabilidad del desarrollo, a pesar de que contribuye al sostenimiento de ingresos para más de 300 familias. El método de investigación empleado en el etnográfico, complementado con trabajo de campo apoyado con entrevistas informales, investigación documental y bibliográfica. La principal conclusión es que no existe un equilibrio entre la sustentabilidad de las organizaciones debido al escaso capital social y la sustentabilidad del desarrollo ambiental y económico.

This paper analyzes sustainability and efficiency of organizations committed to the exploitation’ activities of tule Thypha spp at the Zapotlán’s Lake taking into consideration the socioeconomic and environmental impact in the municipalities of Gómez Farías and Zapotlán el Grande. The initial hypothesis departs from the consideration of the scarce social capital of organizations that limits development’s sustainability. The research method employed is the ethnographic complemented with field work supported by informal interviews, documental and bibliographic research. The outcomes of the application demonstrate that the drama of economic efficiency and sustainable development of micro-business is tied to constrain of social capital. The main conclusion is that it does not exists an equilibrium between the sustainability of organizations due to the scarcity of social capital and the sustainability of economic and environmental development. This finding has implications for the design and implementation of economic and social policies oriented towards the improvement of economic growth and sustainable development.
Reflexiones sobre el Real Decreto español 171/2007, de 9 de febrero, por el que se regula la publicidad de los protocolos familiares en las sociedades familiares
Authors: Díaz Gómez María Angustias , Díaz Gómez Elicio
Published: May 2015

El objeto de este trabajo es analizar el Protocolo Familiar, estudiando su concepto, naturaleza jurídica y eficacia, su contenido, publicidad y desarrollo. El protocolo familiar es un instrumento jurídico que pretende organizar la relación entre la familia y la empresa, separando ambas realidades y, especialmente, trata de planificar adecuadamente la sucesión de la empresa familiar. Se trata de reflexionar sobre el Real Decreto español 171/2007, de 9 de febrero, por el que se regula la publicidad de los protocolos familiares en las Sociedades Familiares.

The object of this work is to analyze the Family Protocol, studying his concept, juridical nature and effectiveness, his content, advertising and development. The family protocol is a legal instrument that, intends to organize the interaction between a family and their family-owned business, separating both realities and, specially, it tries to plan adequately the succession of the family business. It is a question of thinking about the Spanish Royal decree 171/2007, of February 9rd, by which there is regulated the advertising of the family protocols in the Familiar Companies.
El nuevo régimen de las operaciones vinculadas
Authors: Rosón Silván Pedro
Published: May 2015

El nuevo y polémico régimen fiscal de operaciones vinculadas supone un cambio radical respecto de la regulación anterior a la Ley de Prevención del Fraude Fiscal de 2006, y pretende aproximar la normativa fiscal a los criterios expresados por las directrices de la OCDE sobre precios de transferencia, y a la nueva normativa contable, que se inspira en las Normas Internacionales de Contabilidad asumidas por la Unión Europea. Los principales cambios han afectado no solo al concepto de partes vinculadas (que se ha ampliado) o la incorporación de los métodos de valoración de la OCDE, sino, sobre todo a: 1.La creación de una nueva obligación de documentación a cargo del obligado tributario que tiene que valorar sus operaciones a valor de mercado; 2.La creación de dos nuevas infracciones tributarias, para asegurar el cumplimiento de la obligación de documentación; 3.La simplificación del procedimiento de comprobación del valor normal de mercado;
4.La regulación expresa del denominado ajuste secundario. Pese a su novedad y por las presiones de los afectados, se han producido reformas para rebajar tanto las obligaciones de documentación como las sanciones, y, todo hace pensar que dado el contexto de crisis económica, puedan producirse más.

The new and polemic fiscal regime of linked operations a radical change supposes respect of the regulation previous to the Law of Prevention of the Tax evasion of 2006, and tries to bring the fiscal regulation near to the criteria expressed by the directives of the OECD on prices of transfer, and to the new countable regulation, which inspires by the International Procedure of Accounting assumed by the European Union. The principal changes have concerned not only the concept of parts linked (that has been extended) or the incorporation of the methods of valuation of the OECD, but, especially to: 1.The creation of a new obligation of documentation at the expense of the obliged tributary who has to value his operations to value of market; 2.The creation of two new tributary infractions, to assure the fulfillment of the obligation of documentation; 3.The simplification of the procedure of checking of the normal value of market; 4.The regulation expresses of the secondary adjustment called. In spite of his innovation and for the pressures of the affected ones, there have taken place reforms to reduce both the obligations of documentation and the sanctions, and, everything makes think that in view of the context of economic crisis, they could take place more.
Os homens do Erário Régio =The men of the Exchequer
Authors: Rodrigues Manuel Benavente
Published: May 2015

Este estudio tiene como objetivo descubir el pasado social y profesional de los funcionarios llegados al Erário Régio en 1762. Con ello, se pretende evaluar las continuidades y rupturas a raíz de las reformas de Pombal en lo que respecta al control gastos e ingresos del Reino. Así, se hace un breve recorrido por la institución anterior –Contos do Reino e Casa– y después se describe el Erário y la Carta de Lei que le dió forma para, finalmente, detenernos en la élite pombalina de la que forman parte estos hombres del Erário. Quiénes eran, qué poder tenían, de qué prestigio social disfrutaban, son preguntas a las que se intentará dar alguna respuesta. Y tratar de mostrar lo que los contables portugueses, incluso antes del Aula do Comércio y del Erário Régio, conocían de la contabilidad y de la partida doble.

The goal of this paper is to provide a glimpse into the professional and social lives of some of the Exchequer’s employees that were appointed in 1762.
We will then extrapolate the rifts caused by the Pombaline reforms in the context of the elite controlling the Exchequer.
Who were these men, what power did they truly hold, what was their real prestige are all questions that we will try to adress.

Esta comunicação visa descortinar o passado social e profissional dos funcionários do Erário Régio que tomaram posse em 1762.
Com isso pretende-se aquilatar das continuidades e rupturas que aconteceram com as reformas pombalinas no que respeita ao controlo das Despesas e Receitas do Reino.
Assim, faz-se uma ligeira viagem pela instituição antecedente –Contos do Reino e Casa–, depois caracteriza-se o Erário mais a Carta de Lei que lhe deu forma, para finalmente nos determos na elite pombalina de que fazem parte estes homens do Erário.
Quem eram estes homens, que poder detinham, de que prestígio social desfrutavam, são tudo questões a que procuraremos dar algumas respostas.
Accountability na contabilidade pública local em Portugal: o caso de um município do distrito de Coimbra = Accountability in local government accounting in Portugal: the case of a Coimbra's district municipality
Authors: Correia Claúdio , Gonçalves Miguel , Marques Maria da Conceçao Da Costa
Published: May 2015

El artículo tiene como objetivo proporcionar una visión general de los documentos de rendición de cuentas requeridas en el Plan Oficial de Contabilidad de las Entidaes Locales de Portugal de 2002. En particular, se pretende poner de manifiesto que en los años 2008 y 2009, el municipio de Oliveira do Hospital (Distrito de Coimbra) presagia un ejemplo a seguir cuando se trata de transparencia de la información a los residentes y otras partes interesadas.

The paper pretends to provide a general overview of the documents of financial report required by the Portuguese Official Accounting Plan for Local Government [POCAL – Plano Oficial de Contabilidade das Autarquias Locais] in use in Portugal for eight years. In particularly, it aims to show that in 2008 and 2009 the municipality of Oliveira do Hospital, in the district of Coimbra, constitutes an example regarding information transparency to stakeholders.

O artigo tem como objectivo fornecer uma panorâmica geral dos documentos de prestação de contas das autarquias portuguesas exigidos pelo Plano Oficial de Contabilidade das Autarquias Locais (POCAL) imposto em Portugal no ano de 2002. Em particular, ele pretende evidenciar que, nos anos de 2008 e 2009, o município de Oliveira do Hospital (distrito de Coimbra) prefigura um exemplo a seguir quando está em causa a transparência da informação aos munícipes e demais interessados
A escripturaçâo commercial e Bernardo Moreira de Sá = Book-keeping and Bernardo Moreira de Sá
Authors: Estevens Matilde
Published: May 2015

La pasión por la enseñanza y por la historia han sido el norte de una dilatada vida de trabajo. Bernardo Valentim Moreira de Sa (1853-1924), célebre compositor de música clásica, escribió también sobre Escripturação Comercial. Del descubrimiento de su obra y del encuentro con su nieta, la violoncelista Madalena Sá e Costa surgió el trabajo “A escripturação commercial e Bernardo Moreira de Sá”.
De carácter práctico, es un capítulo del libro Guia de correspondência e escripturação commercial, cuya primera edición es de 1878. Destinado a profesionales de la contabilidad, merece la pena ser conocido por el valor de la obra, la perfección de la escritura y las cualidades humanas que de él emanan: trabajo, conocimiento y ética. Bernardo Moreira de Sá, con su cultura, su conocimiento, sus valores y sus hechos superó la idea preconcebida del hermetismo de la Contabilidad.

The passion for teaching and history have been the north of an already experienced professional life.
I heard that Bernardo Valentim Moreira de Sá (1853–1924), a celebrated cultivator of classical music had written about book-keeping.
Surprise of the need to know him the action was. The discovery of the work and the meeting with his grand-daughter, the violloncelist Madalena Sá e Costa.
It appeared the writing “Book-keeping and Bernardo Moreira de Sá”.
From a practical versa chapter of the “Guia de correspondência e escripturação commercial”, with the first edition in 1878.
Aimed at professional accounting practice, his message is the dignity of Man. In a crystalline portuguese, we are led to a large comprehensive travel where the rigor of cross-language is the “business writing and knowledge related” to human life and what she holds most dear: the honour as a result of knowledge, labor and moral and ethical behavior.
Then, after Bernardo Moreira de Sá is the Man who, with his culture, knowledge, value and action opened, winning the prejudice of the hermetic accounting books.

A paixão pelo ensino e pela história têm sido o norte de uma já experimentada vida de trabalho.
Ouvi que Bernardo Valentim Moreira de Sá (1853–1924), celebrado cultor de música clássica, escrevera sobre Escripturação Comercial.
Da surpresa ao fascínio para o conhecer foi a acção. A descoberta da obra e o encontro com sua neta a violoncelista Madalena Sá e Costa.
Surgiu o escrito “A escripturação commercial e Bernardo Moreira de Sá”.
De carácter prático, constitui o capítulo de um livro o Guia de correspondência e escripturação commercial, com primeira edição em 1878.
Destinado a profissionais de contabilidade práticos, vale a pena ser conhecido pelo valor da obra, o primor da escrita e qualidades humanas que dele emanam: trabalho, conhecimento e ética.
Depois Bernardo Moreira de Sá, o Homem. Com a sua cultura, saberes, valores e acção, venceu o preconceito da hermética contabilidade.