The aim of the given study is to examine the use of inserted clauses in the legal discourse and their unique role in this speech genre. The investigation of the topic is conducted in line with the principles of Functional Discourse Grammar. In the course of analysis we apply the theory of speech acts, namely performatives, the fundamental tenets of which permit to view the specific combination of shall+inserted clause as a particular feature of legal discourse. These overcomplicated grammatical structures are shown to fulfill the immediate function of performatives, that of enacting legal acts and doing things in the pragmatic sense of word, to the full extent.
The grandiose novel of William Faulkner “Absalom!Absalom!” is a majestic example of a piece of writing which encompasses diverse layers of plots, social layers, and dramatic collisions, revealed through intricate linguistic apparatus, particularly a very specific syntactic organization. The paper is an attempt to make a close comparison of the original and the Armenian texts of the novel, translated by Levon Mkrtchyan. The analysis of the syntactic complexity of the novel and its appropriate rendering into the Armenian language has been conducted within the framework of three sets of translation methods, elaborated by J.P.Vinay’s and J. Darbelnet and M.Baker. The results of the investigation manifest a striking deviation from the original text on the syntactic and textual levels. Scrupulous quantitative and qualitative data and interpretation are provided in the conclusion.
The article analyses the subjunctive mood from the linguo-cultural point of view. The communicative functions and functional characteristics which are connected with the cultural make-up and language thinking of Italians are brought out. Parallels are drawn between the characteristics of the use of the subjunctive mood in Italian and English.
This article presents financial statements as the main source of information support of modern business management. It is noted that financial reporting is a set of reporting forms, compiled on the basis of financial accounting data in order to provide external and internal users with generalized information about the financial condition of the enterprise in a convenient and understandable way for these users to take certain business decisions. The main aspects of accounting information, which serves as information support for making management decisions, are determined in this article. Attention is focused on the importance of internal reporting, which is formed at the enterprise with the purpose of operative provision of objective management information in order to satisfy information needs of internal users, whose management decisions significantly affect the results of enterprise activities. It considers and summarizes the theoretical aspects of the adaptation of financial reporting in Ukraine in accordance with the terms, principles and requirements of International Financial Reporting Standards. It is noted that the choice of methods of IFRS reporting depends first of all on the purposes of further use, periodicity of preparation, qualification of specialists. The advantages and disadvantages of parallel accounting, which makes possible to promptly generate reports according to international standards for the needs of both internal and external users, are determined. Considering the importance of accounting policy as a set of rules adopted by the enterprise for the preparation and presentation of financial statements, a list of the main sections of the Order on Accounting Policy is provided in this article. Also, the article considers and summarizes the main features of the presentation of information in the financial statements according to international standards, which characterize it as accessible to a wide range of consumers and allow making objective and balanced management decisions.
Introduction. The study aims at examining the concept of security from the perspective of a human being as an individual, his/her personal development and chances for the full realization of human potential within the framework of state security. The correlation of the two concepts is the basis upon which we attempt to reveal the extent to which the balance between human and state security is maintained. In the study, we draw upon the example of the Republic of Armenia, its basic national security documents and the specific niche that human security occupies in this context. At this stage we limit the study to the level of documents without referring to the implementation of the basic principles of security reflected in the appropriate documents in real life. Internal changes in the political situation in the country and the fundamental principles underlying and generating these changes call for the necessity of scholarly examination of the concepts in question. The immediate aim of the study is to delineate the concept of “human security” as reflected in the framework of the national security of the Republic of Armenia, namely in the fundamental documents referring to the national securityMethods. Initially in the paper we introduce the theoretical background and expound all those conceptual premises and the definitions of “human security” of various scholars and scholarly schools which precondition the nature of the research. Drawing upon the method of qualitative-quantitative content analysis, we make an attempt to show to which extent the concept of “human security” is conceptualized in the sources mentioned. The following documents served as an empirical material for the study – the Constitution of the Republic of Armenia, Republic of Armenia 2014-2025 Strategic Program of Prospective Development, as well as the National Security Strategy. The representativeness of the material is accounted for by the fact that the state and government are guided act in line with these documents.Results and conclusions. The study permits to conclude that the balance between state security and human security in Armenia is shifted towards the former, with the apparent prevalence of military security sector.
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