Theory Of Scientific Knowledge Research Articles

ГЕНЕЗИС НАУКОВОЇ ІНТЕРПРЕТАЦІЇ «МЕТОДОЛОГІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ»

The concepts of "theory", "methodology", "methodology" have been identified within the framework of such an instrument of epistemology, which is scientific terminology. Epistemology is a theory of scientific knowledge, one of the components of philosophy. It studies the laws and possibilities of cognition, explores the steps, forms, methods and means of the process of cognition, conditions and criteria for the truth of scientific knowledge. And methodology is part of epistemology, which studies the process of scientific activity. The method as a "path to something", a way to achieve, a set of cognitive opera- tions, actions, procedures, rules, techniques, norms of knowledge, is aimed at finding the truth, encourages movement towards the goal and aims to solve specific problems and achieve desired results. Methods are elements of the accounting methodology and at the same time are the implementation of tasks that face the accounting system and are made possible by their use. Spiri- tual or practical human activity, cognitive or transformative, individual or collective, ie the development of the world by man, is always accompanied by the use of certain methods. Methodological function is one of the main functions of philosophical theory. The article presents the scientific understanding of some scientists on the methodology of accounting. The evolution of elements of the accounting method is investigated in the article. The concept of method is revealed in different ways in textbooks and textbooks on accounting theory. Some authors understand the method of accounting as a set of techniques and methods by which accounting is carried out. Other methods of accounting are presented as a system of such techniques, only list and describe in detail its components. Accounting methodology is the fundamental basis and basis for the development of accounting science. The accounting methodology needs to be thoroughly transformed and modified. Individual elements of the method of accounting are not independent, isolated from others, but on the contrary are organically interconnected, are in continuous interaction and constitute the method of accounting only in its unity. The use of a system of such methodological tools as principles, methods, techniques, techniques and procedures allows to reveal the content and nature of the study of the subject of accounting.

Recognition of international standards of audit activity in Ukraine

Relevance of the research topic. The article identifies and analyzes the most significant factors influencing the recognition and implementation of international standards in Ukraine. Formulation of the problem. Evaluation of published results of work on translation of international auditing standards based on criteria of accuracy and preservation of meaning, relevance, clarity, passing grammatical norms, completeness, unity, priority of Ukrainian traditional terminology, making proposals aimed at improving these results. An analysis of recent research and publications that have begun to address this issue. Studies of the recognition of international auditing standards in Ukraine are reflected in the works of Galkin V. V., Golov S. F., Zagorodniy S. V., Tereshchenko L. O., Shakhraychuk T. V., Shurupova Yu. G. At the same time, these problems need further study. Highlighting previously unresolved parts of the general problem to which the article is devoted should highlight the importance of implementing international standards of auditing in Ukraine. Setting the task, the purpose of the study to identify the strengths, weaknesses and problems of the application of international auditing standards in Ukraine. Method or methodology of research: the research article is based on the theory of scientific knowledge, a systematic approach to the problems, the study of their relationship and development. Presentation of the main material (results of work). Difficulties of perception of provisions of the international standards of audit, and their translation are revealed. Field of application. The results of this study can be used in the audit activities of Ukraine. Conclusions in accordance with the article. Conclusions are made about the need for further work on improving the style of standards as accounting.

Development of the electronic trade market in the world economy and in the macroeconomic conditions of Ukraine

Relevance of the research topic. This article reveals the features of the development of the e-commerce market in the world economy and in Ukraine. The analysis of the state of the e-commerce market is carried out: the main players of the e-commerce market are highlighted, sales volumes are analyzed. It was determined that e-commerce is a relatively new type of economic activity, which is rather actively developing in Ukraine. Particular attention is paid to the structure of e-commerce. The problems and directions of development of electronic commerce in Ukraine are also indicated. Formulation of the problem. The problem of e-commerce market development in the world economy and in Ukraine is its structure and new directions of e-commerce development. Analysis of recent studies and publications, which began to solve this problem. The current state of functioning of the e-commerce market in Ukraine in recent years has been studied in the scientific works of N. Apatov, L. Glinenko, Yu. Dainovskiy, A. Maslov, S. Malovichko, A. Chubukov, R. Tsarev and others. In the works of domestic scientists, the analysis of market trends in the electronic market is not considered deeply enough. This problem requires research and affects the development of relations in the Ukrainian e-commerce market. The allocation of previously unresolved parts of the general problem, which the article is devoted to, should be attributed as a result containing an element of scientific novelty, it is possible to position a comprehensive analysis of the current state of the e-commerce market in Ukraine and the world, its structure, features, main problems and development directions. Statement of the problem, the purpose of the study is to study the main characteristics of the modern world and Ukrainian e-commerce market, therefore, the purpose of this article is a comprehensive analysis of the e-commerce market in Ukraine and the world. Method or methodology of research: in the article, the study is based on the theory of scientific knowledge, a systematic approach to the problems under consideration, the study of their relationship and development. Presentation of the main material (results of work). Substantiated what e-commerce is. Proposals on the problems and directions of development of e-commerce in Ukraine. Conclusions in accordance with article. The article notes the positive economic effect of electronic commerce, which is recognized by the world and Ukrainian markets, which is confirmed by the indicators for the Ukrainian electronic market.

THE “MEMORY STUDIES” DEVELOPMENT AND THE HISTORICAL MEMORY DYNAMICS IN INDEPENDENT UKRAINE FROM THE VIEW OF THE MODERN WESTERN HISTORIOGRAPHY

The purpose of the article is to analyze the historical memory development dynamics, which has a complex, contradictory nature, linked to changes in the government and the corresponding changes in the memory policy, regional and age characteristics of the population. The methodology of the research is based on the theory of scientific knowledge and general philosophical provisions concerning the dialectical interconnection and interdependence of phenomena and processes in society; the specific historical approach and the principles of integrity and objectivity. The article uses primarily the search-bibliographic, historiographic and comparative methods in order to characterize the multifaceted approach of Western scholars concerning the historical memory problems related to the events of World War II. The scientific novelty is that for the first time in the historical science of Ukraine, the most recent English historiography on the historical memory problems in our country concerning the devastating years of World War II has been analyzed from a critical point of view. The Conclusions. Thus, the experience of World War II, which was the greatest tragedy for the peoples of Europe, became the most complex and ambiguous in terms of interpretation. For Ukraine, which was not an independent state at the time, it was more complicated because of the two totalitarian regimes domination: the Communist and the Nazis. The conflicting interpretations of the past, which took place in different regions of Ukraine, were systematically used by politicians during the electoral race, which hindered the creation of a national consensus. Analyzing the historical memory development in modern Ukraine, Western analysts tend to isolate such issues as the collective memory dependence on the regions’ historical path peculiarities, the population’s pre-war and military experience, and changes in the memory politics by the authorities. And these changes in our state were extremely difficult due to the historical science politicization by the ruling elite. The history nationalization, which also took place in Russia, formed the basis for the formation of pro-Soviet historical myths, the “The Great Patriotic War” glorification and, at the same time, the distortion of the Ukrainian experience during 1939 – 1944. The “memory wars” became one of the major causes of the Ukrainian-Russian conflict.

Implementation of international crimes under the Rome Statute into national legal systems

The present research paper describes the most traditional ways of Implementation of Rome Statute. The main section of the paper concerns the effect of adopting Core crimes in different countries as well as determine key way of such implementation and its practical results. Such description aims to comprehend and compare the practical questions which arise in the prism of implementation of International Crimes, as well as find good practical answers which are based on states’ experience. Most issues, which will be introduced in this article should answer following important questions: first is whether the states have to implement international regulations on genocide crimes, terrorism, war crimes with crimes against humanity, and second question is arisen due to the definition of International Crimes in national laws. At main part of the research, we discuss the national legal background to implement the regulations of Rome Statute, as a part of International law, as well as analyze foreign countries experience in this direction. In this legal research, three categories of methods were used: philosophical methods, general scientific methods and legal methods. All the methods, including dialectic method, method of analysis and synthesis, historical, sociological and comparative, the method of the general theory of scientific knowledge of social and legal phenomena, as well as, method of systematic analysis, comparative legal method, and logically legal method were used to consider the most traditional ways of Application of the Rome Statute in domestic laws together with all the regulations of international law in general.

Notes on Contributors

Notes on Contributors

Теорія пізнання Карла Поппера та проблеми освіти

The article deals with the peculiarities of K. Popper’s theory of scientific knowledge, and shows the influence of the epistemological principles which were substantiated by the scientist on the approaches to the improvement of education and upbringing. The fundamental differences between the evolutionary epistemology of the outstanding philosopher and the traditional empirical and sensualistic theory of cognition, according to which knowledge flows into us from the outside through the senses, have been clarified. K. Popper argues that man is extremely active in acquiring knowledge, and information does not flow into him from the environment, but, on the contrary, man explores the environment and actively “sucks” information from it. The emphasis is placed on the fact that a person is not only active but also critical towards the information he receives. The results of K. Popper’s critical analysis of education and the shortcomings of the educational process in schools (inconsistency with innate human qualities, passivity of students in the learning process) are presented and the ways of overcoming them are suggested. The position of the philosopher on the peculiarities of state control over education, his idea of the goals of educational activities, the necessity to involve students in the construction of learning content, the change in the nature of relations between participants in the educational process, generalizations about the transformation of learning into solving problems, development of students’ critical thinking have been revealed.

Aristotle on multiple demonstration

ABSTRACTHow many scientific demonstrations can a single phenomenon have? This paper argues that, according to Aristotle's theory of scientific knowledge as laid out in the Posterior Analytics, a single conclusion may be demonstrated via more than one explanatory middle term. I also argue that this model of multiple demonstration is put into practice in the biological writings. This paper thereby accomplishes two related goals: it clarifies certain relatively obscure passages of the Posterior Analytics and uses them to show how Aristotle explains biological phenomena by reference to both final and material causes in the Parts of Animals. The first part of the paper explains the account of multiple demonstration present in the Posterior Analytics and distinguishes it from another kind of plural explanation rejected by Aristotle. The second part of the paper turns to the biological explanation in the Parts of Animals and shows how Aristotle's account of multiple demonstrations works in practice. The paper thus provides evidence for the claim that the ‘applied’ reasoning on display in the biological works is in harmony with the framework of the logical treatises, and thus may also shed light on questions of the unity of the Aristotelian corpus.

Первая философия как наука: теория научного знания Аристотеля во «Второй Аналитике» и в IV книге «Метафизики»

Первая философия как наука: теория научного знания Аристотеля во «Второй Аналитике» и в IV книге «Метафизики»

Toward a Pragmatist Epistemology: Arthur O. Lovejoy's and H. S. Jennings's Biophilosophical Responses to Neovitalism, 1909-1914.

The sustained interdisciplinary debate about neovitalism between two Johns Hopkins University colleagues, philosopher Arthur O. Lovejoy and experimental geneticist H. S. Jennings, in the period 1911-1914, was the basis for their theoretical reconceptualization of scientific knowledge as contingent and necessarily incomplete in its account of nature. Their response to Hans Driesch's neovitalist concept of entelechy, and his challenge to the continuity between biology and the inorganic sciences, resulted in a historically significant articulation of genetics and philosophy. This study traces the debate's shift of problem-focus away from neovitalism's threat to the unity of science - "organic autonomy," as Lovejoy put it - and toward the potential for development of a nonmechanististic, nonrationalist theory of scientific knowledge. The result was a new pragmatist epistemology, based on Lovejoy's and Jennings's critiques of the inadequacy of pragmatism's account of scientific knowledge. The first intellectual move, drawing on naturalism and pragmatism, was based on a reinterpretation of science as organized experience. The second, sparked by Henri Bergson's theory of creative evolution, and drawing together elements of Dewey's and James's pragmatisms, produced a new account of the contingency and necessary incompleteness of scientific knowledge. Prompted by the neovitalists' mix of a priori concepts and, in Driesch's case, and adherence to empiricism, Lovejoy's and Jennings's developing pragmatist epistemologies of science explored the interrelation between rationalism and empiricism.

Natural laws and strategic trade-offs: implications for research and policy advising

Contrary to what previous research has asserted, our investigation contends that there is no evidence refuting Wickham Skinner’s strategic trade-offs model. We arrive at this conclusion by analysing Skinner’s words in light of Karl Popper’s falsification theory of scientific knowledge. It is observed that the trade-offs model’s core principle has natural law-like characteristics, something which makes it deterministic. We also note that past research attempting to refute Skinner’s ideas have been, by and large, inadequate and erroneous. This is because those studies have been performed mainly on the basis of probabilistic hypotheses, methodologies and estimates. These hypotheses, methods and estimates are, strictly speaking, open-ended and imprecise, and, as such, void of empirical content. This means that there is an inconsistency between the nature of Skinner’s model and the characteristics of the theories, methodologies and evidence that have been proposed as more complete alternatives (e.g. cumulative capabilities model). Therefore, Popperian epistemology would deem as inadequate any attempt to refute a deterministic law/theory/statement by means of probabilistic models, methodologies and evidence. We also elaborate on a new approach and rationale to test the strategic trade-offs model’s main assertions. It combines deterministic and probabilistic approaches to analyse the data and interpret the results. Implications for research and policy advising are also offered.

O PERFIL DE CONHECIMENTO SOBRE SERES VIVOS PELOS ESTUDANTES DA COOPEC: UMA FERRAMENTA PARA PLANEJAR UM ENSINO DE CIÊNCIAS

Este trabalho objetivou fazer um levantamento dos conhecimentos prévios dos alunos das séries iniciais da Cooperativa de Ensino de Central- COOPEC, cidade de Central, Bahia-BA, em fevereiro de 2009, bem como descrever o contexto de ensino na sala de aula das referidas turmas durante aquele ano letivo. Este estudo faz parte de uma dissertação de mestrado e envolveu conteúdos de alguns aspectos de seres vivos (identificação, tamanho e função) nas séries iniciais (2° ao 5° ano), e crianças com faixa etária entre 7 e 11 anos de idade. Para desenvolvê-lo, usamos o referencial vygotskyano acerca dos conhecimentos espontâneos e científicos das crianças e outro biológico, sobre as concepções espontâneas delas nessa área. Aplicamos questionários com questões generalistas nas turmas para fins de obter informações sobre o conhecimento espontâneo dos estudantes com respeito aos seres vivos; discutimos com as professoras os conhecimentos trazidos à escola pelos estudantes nas reuniões bimestrais e aplicamos um questionário para que elas respondessem ao final do último encontro. A análise de dados, a partir das respostas de alunos e das professoras, foi realizada em todas as séries com base no método comparativo, com o intuito de evidenciar o que conhecem as crianças sobre os referidos aspectos de seres vivos, como ponto de partida para planejamento de ensino sobre o tema.

A modernidade diante do problema do conhecimento

O texto está dividido em duas partes, sendo que a primeira busca abrir a discussão da verdade com a Teoria do Conhecimento, para, na sequência, identificar limites internos à pretensão moderna. A perspectiva de construção do conhecimento pelas vias da modernidade trouxe enormes benefícios à humanidade. Em contrapartida, trouxe a crescente pretensão onipotente da razão humana, que busca na ciência as respostas a todos os questionamentos do homem. Trata-se de um modelo de construção do saber que vem reivindicando o status de modelo por excelência na construção do conhecimento, tido como resultado de um ato objetificador do pensar. Na segunda parte procuramos discutir que contemporaneamente tem crescido as críticas a tal modo de se relacionar com o conhecimento, que busca na noção pós-cartesiana do saber o sujeito racional onipotente, o qual quer ter a primazia do pensamento, como exclusiva, na produção do saber. A crítica que se coloca está justamente nessa contradição, ao percebermos que tal modelo não consegue dar conta de seus pressupostos, a saber, o domínio da razão sobre a totalidade do saber. Surgem assim condições para refletirmos sobre um novo saber, à base da questão da apropriação da tradição que, num contexto educacional remete para a expectativa de superação de tais limites.

Science Studies and the Theory of Games

Being scientific research a process of social interaction, this process can be studied from a game-theoretic perspective. Some conceptual and formal instruments that can help to understand scientific research as a game are introduced, and it is argued that game theoretic epistemology provides a middle ground for ‘rationalist’ and ‘constructivist’ theories of scientific knowledge. In the first part (‘The game theoretic logic of scientific discovery’), a description of the essential elements of game of science is made, using an inferentialist conception of rationality. In the second part (‘Sociology of science and its rational reconstructions’), some ideas for the reconstruction of case studies are introduced, and applied to one example: Latour's analysis of Joliot's attempt to build an atomic bomb. Lastly, in the third part (‘Fact making games’), a formal analysis of the constitution of scientific consensus is offered.

Dying to Know: Scientific Epistemology and Narrative in Victorian England

In Dying to Know, eminent critic George Levine makes a landmark contribution to the history and theory of scientific knowledge. This book explores the paradoxes of our modern ideal of objectivity, in particular its emphasis on the impersonality and disinterestedness of truth. How, asks Levine, did this idea of selfless knowledge come to be established and moralized in the 19th century? Levine shows that for 19th-century scientists, novelists, poets and philosophers, access to the truth depended on conditions of such profound self-abnegation that pursuit of it might be taken as tantamount to the pursuit of death. The Victorians, he argues, were dying to know in the sense that they could imagine achieving pure knowledge only in a condition where the body ceases to make its claims: to achieve enlightenment, virtue and salvation, one must die. Dying to Know is ultimately a study of this moral ideal of epistemology. But it is also something much more: a spirited defence of the pursuit of objectivity, the ethical significance of sacrifice and the importance of finding a shareable form of knowledge.

Reflections on Peter Slezak and the ’Sociology of Scientific Knowledge‘

The paper examines central parts of the first of two papers in this journal by Peter Slezak criticising ‘sociology of scientific knowledge’ and also considers, independently, some of the main philosophical issues raised by the sociologists of science, in particular David Bloor. The general conclusion is that each account alludes to different and crucial aspects of the nature of knowledge without. severally or jointly, being able to theorise them adequately. The appendix contains epistemological theses central to a more adequate theory of scientific knowledge.

Karl Jaspers as a Kantian psychopathologist, I The philosophical origins of the concept of form and content

This paper is the first of a series examining the legacy of Karl Jaspers' psychopathy within Immanuel Kant's theory of knowledge. The debt in which Jaspers' philosophizing stands to Kant's philosophy has often been pointed out, although there is no systematic study. The debt in which Jaspers' psychopathology stands to Kant's theory of knowledge has never been previously noted. This paper situates Kant's theory of knowledge between the empiricist theory that knowledge is the exclusive product of sensory input and the rationalist theory that knowledge is the result of innate and necessary structures of thinking. It is this middle course which allows Kant to develop his two-stem theory of form and content. This is the philosophical origin of the distinction of form and content within Jaspers' psychopathology. The paper goes on to briefly examine Kant's theories of scientific knowledge and of metaphysics which rely on the regulative use of the Ideas of reason. The use of the Ideas of reason within psychopathology will be the topic of a sequel paper.

Marx's Theory of Scientific Knowledge (review)

~44 JOURNAL OF THE HISTORY OF PHILOSOPHY 29; 1 JANUARY ~99~ Patrick Murray. Marx's Theory of Scientific Knowledge. Atlantic Highlands, NJ: Humanities Press International, Inc., 1988. Pp. xx + 279. Cloth, $49.95. The title of Murray's book might suggest that it falls within the "analytic" genre of Marx studies ~ la G. A. Cohen. However, in his very first endnote Murray indicates that he takes the term "scientific knowledge" in the sense of the German Wissenschaft, which in comparison to the natural sciences has the less technical meaning of "reflective , methodically disciplined knowledge." Indeed, in his introduction the author claims Marx worked out a view of science that rejected positivism in incorporating reflection on the relationship between theory and practice, in recognizing a dialectic of concept and fact, and in thematizing the historicity of theory. Moreover, Marx's science and his humanism are not external to each other, but rather are interrelated as they must be if this science is to have practical revolutionary significance. Another feature of the book not suggested in the title is the author's construction of an ongoing dialogue between Marx and Hegel. Hegel is viewed as important both for his methodological influence upon Marx, especially with the idea of immanent criticism , and as a foil by which Marx, in opposition to Hegel's idealist logic, develops his own non-aprioristic critique of philosophy and political economy. Murray meticulously organizes his text into two parts, each containing several divisions with further subdivisions that comprise a total of nineteen very concise and tightly argued chapters. The first part, entitled "Marx's Critique of Philosophy," treats Hegel's influence on Marx's doctoral dissertation, the break with Hegel that occurs in Marx's writings in 1843-44, Marx's critique of the Young Hegelians, the development of Marx's materialist perspective in opposition to idealism, and Marx's critique of Proudhon's confused Hegelianism. The main theme running through these discussions is that despite Marx's learning from Hegel of the "immanent approach" and the need for a rational mediation of form and content, 'is' and 'ought', and subject and object, nonetheless there are vicious dualisms in Hegel that vitiate the system of reconciliations worked out in his speculative philosophy and applied to politics and political economy. In particular, there is the gap between logic and reality due to the apriorism and abstractness of Hegel's logic, as witnessed in the inversion of subject and predicate and in the speculative syllogism. Hegel's "prefabricated logic" leads to failed mediations between unreconcilable opposites and thus, in simply fitting empirical facts into a logical schema, to uncritical social and political accomodations. Moreover, the appropriation of Hegel's speculative idealism by the Young Hegelians leads to an anthropology based on abstraction and uncritical acceptance of the egoistic individualism of civil society. Marx's historical materialism provides an alternative to the speculative philosophy of self-constituting Spirit by rethinking the relation of consciousness to being, and in particular by attending to the "logics of practical material life" and reconnecting the "co-constituting relation of nature and history" (69-75). Finally, with Marx's critique of Proudhon we have an important intersection between Marx's critique of philosophy and his critique of political economy. In both critiques, the theological and dualistic character of speculative reason is exposed. In Part Two, "Marx's Critique of Political Economy," Murray examines Marx's BOOK REVIEWS 145 methodological writings, especially in the Grundrisse, and his scientific practice as it is displayed in the first four chapters of Capital. Here we find that, despite his debt to Hegel regarding the method of immanent dialectical critique, Marx moves well beyond Hegel with an "empiricism of second intension," i.e., a dialectical approach that develops the logical categories of political economy a posteriori out of the subject matter at hand. Moreover, we discover that in contrast to Hegel's attempt to make the science of knowledge presuppositionless, which results in a formalism that reduces concrete categories to abstract ones, Marx "returns to epistemology" in taking the distinction between subject and object of knowledge seriously, and thereby gets back to the logic of the things themselves. Also, in contrast...

Feminism and theories of scientific knowledge

(1990). Feminism and theories of scientific knowledge. Women: A Cultural Review: Vol. 1, No. 1, pp. 87-98.

Pascal's Theory of Scientific Knowledge

Pascal's Theory of Scientific Knowledge