Dialog

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  The Accountant as a Human Factor in a Company

  People’s business activity is associated with gathering, processing and use of any information about the ongoing economic effects and events. Such information is very diverse in terms of its contents and purpose, the method of collecting, as well as its quantity and quality. There are certain types of information – scientific, technical, ... People’s business activity is associated with gathering, processing and use of any information about the ongoing economic effects and events. Such information is very diverse in terms of its contents and purpose, the method of collecting, as well as its quantity and quality. There are certain types of information – scientific, technical, technological, socioeconomic, etc. One of the most important issues concerning the existence and functioning of any business is how the information is handled by the accountancy department. In each company there are three mandatory elements that are mutually connected – property, business operations and organized accounting. The book-keeping of all companies is based on the same set of principles and methodology, along with the same regulatory framework. The accountant of a company has a major role in the book-keeping and the business activity in general. They should possess a number of human and occupational flairs.

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  Prospective Reflections on Human Capital

  Guided by the understanding of the pulsing nature of economic thought, in this article we set ourselves the task of developing prospective ideas and grasping of the past, the present and the future of the theory of the investment in human capital as responsibility of the key economic agents: the government, the companies and the households. The ... Guided by the understanding of the pulsing nature of economic thought, in this article we set ourselves the task of developing prospective ideas and grasping of the past, the present and the future of the theory of the investment in human capital as responsibility of the key economic agents: the government, the companies and the households. The structure of this study consistently reviews the historical development of the human capital theory. It gives the corporate point of view within the range of views of financial management of human resources. It gives prospective argumentation of possible evolution lines of human capital knowledge. The developed verbal-graphic model of investments in the formation of human capital adduces arguments in support of consolidation of the five types of activities for formation of human capital with the three sources of resources, aimed at human capital in its individual and national (global) dimension. In the course of research the conclusion is derived that there is no need to counterpoise capitalism and talantism but on the contrary, through capitalism (the world of capital) the era of talantism (the world of intellect, faculties, family values and talent) should be promoted.

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  The Mystery In The Origin Of Capitalism

  The paper explains the genesis of capitalism in a principally different way from that of sociological classics. The new European trans-continental trade is viewed as a mechanism, as a social-structural process of supra-personal order, operating systematically in the course of over three centuries and giving rise to capitalism as its own product. ... The paper explains the genesis of capitalism in a principally different way from that of sociological classics. The new European trans-continental trade is viewed as a mechanism, as a social-structural process of supra-personal order, operating systematically in the course of over three centuries and giving rise to capitalism as its own product. Market aided by Calvinisation of Christianity is accepted not only as a historical but also as „a logical beginning” of the modern type of societies.