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  A Model for Performance Evaluation of Responsibility Centers in the Organization

  This article presents a model for performance evaluation of responsibility centers in the budgetary management process of the organization. The model is based on sophisticated instruments, including classical management tools and contemporary mathematical tools of theory of fuzzy logic and fuzzy subsets. The model is presented conceptually and ... This article presents a model for performance evaluation of responsibility centers in the budgetary management process of the organization. The model is based on sophisticated instruments, including classical management tools and contemporary mathematical tools of theory of fuzzy logic and fuzzy subsets. The model is presented conceptually and methodologically (by algorithm for implementation). One possible application of the model is illustrated in four versions by an example for a cost center operating in uncertain and stable / dynamic environment.

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  Human Action, Part Six, Chapter XXVIII. Interference by taxation

  To keep the social apparatus of coercion and compulsion running requires expenditure of labor and commodities. Under a liberal system of government these expenditures are small compared with the sum of the individuals' incomes. The more the government expands the sphere of its activities, the more its budget increases.... To keep the social apparatus of coercion and compulsion running requires expenditure of labor and commodities. Under a liberal system of government these expenditures are small compared with the sum of the individuals' incomes. The more the government expands the sphere of its activities, the more its budget increases.

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  Religious Strands in the Capitalist Spirit and in the Western Civilization: Max Weber

  The author analyzes Max Weber’s approach to religion as part of the German sociologist’s general theoretical task: the analysis of the distinctive features of Western Civilization. In this theoretical perspective the article examines Weber’s approach to the other world religions (in the studies on the economic ethics of world religions) and ... The author analyzes Max Weber’s approach to religion as part of the German sociologist’s general theoretical task: the analysis of the distinctive features of Western Civilization. In this theoretical perspective the article examines Weber’s approach to the other world religions (in the studies on the economic ethics of world religions) and specifically his comparisons between them and the formation and values of Western civilization. Weber involves religion in seeking the answer to his “network of questions” (R. Bendix); religion appears as the moral component influencing the “worldly” behaviour of individuals as members of a particular status group. The article presents Weber’s interpretation of the great religious systems, which was centred on the status groups of religious leaders; this approach is a challenge to the Marxian interpretation of religion as merely a reflection and product of economic relations in society. One other important element of Weber’s self-reflecting method is also stressed: the fact that he examined religions separately, not as part of an interconnected historical chain and in consecutive order, as Toynbee would later do. The article examines in a critical light the frequent overemphasizing in literature of the role Weber assigned to religion for the birth of the capitalist spirit. The interaction between material factors and interests, and spiritual ideas and incentives characterizes the essence of Weber’s approach to the analysis of social phenomena: the birth and specific features of capitalism and the particularities of Western Civilization.