ETHICAL PROFESSION COORDINATES OF ACCOUNTANTS AND AUDITORS
A.A. Shaposhnikov
DOI: 10.17212/2075-0862-2016-3.1-49-62
Abstract:

In this article the problem of moral and ethic norms in accounting and auditing professions is discussed on the background of historical cases, described in the Treatise about damage of customs in Russia and publications on Panama swindle. Appealing to the Roman Pope’s Francis I conscription the conclusion on the necessity for fulfillment of the requirements of the Accountant Ethics Code is made.

CULTURAL-HISTORICAL, PSYCHOLOGICAL, CONCEPTUAL PREMISES AND ECONOMIC CONDITIONS
Vadim Rozin
DOI: 10.17212/2075-0862-2016-3.1-24-39
Abstract:

In the article the author analyzes the concept and stages of economic development, as well as the process of economic technologizing on the material of three cases - Sumerian ideas about the price of the goods, Aristotle's views on wealth and the peculiarities of tea trade in Victorian England. There are two ways of representing the economy: maintaining the life of the social organism and as a special type of technology, providing the development of the economy, which at the same time acts as a source of economic and social crises. The author discusses the conditionality of the economy in the conceptual, cultural, psychological and social relations. The conclusion is that the economy develops, along with ensuring its social and cultural conditions that involve conscious participation of economic and cultural subjects in this process.

PHILOSOPHY IN THE CONDITIONS OF GLOBALIZATION
A.N. Kochergin
DOI: 10.17212/2075-0862-2016-3.1-9-23
Abstract:

The article displays globalization’s influence onto philosophy’s transformation. The traditional philosophy systems reflect local or regional humanity’s experience. The modern global society demands of creation such philosophy that would reflect global experience – philosophy of the civilization’s survival. It has to create principals of solving of global processes. The forms of civilization experience, that made possible to solve the problems of survival in local and regional scales, will have to become the base of philosophy of survival.

PROBLEM OF THE STRUCTURE AND OF THE CLASSIFICATION OF GLOBAL POLITICAL IDEOLOGIES
Olga Ivonina,  Yury Ivonin
DOI: 10.17212/2075-0862-2016-2.2-88-96
Abstract:

Principles of the formal structure of the axiological system are analyzed in the article. Ideology is considered as a variant of this system. It proved that political ideology unites all other options are ideological constructions, including the value of the right of submission. It is shown that the elemental composition corresponds to the structure of the political ideology of the political relationship. The formal structure of political ideology allows for meaningful interpretation and samples historical types of political value judgments are given in the paper.

FREEDOM, CORPORATION AND NATIONAL IDEA
R.V. Shamolin
DOI: 10.17212/2075-0862-2016-2.2-14-21
Abstract:

The article tells about a base anthropological conflict between properly human indefinite and free integral part and his/her biological animal nature. The conflict is the fact, that having anxiety and fear of excess of their anthropogenic freedom, people create corporate culture for recovering their biological balance broken by freedom. In this context, culture is a try of reviving of animal natural state harmony. A great number of symbols and ideas sacralized by culture serve to this purpose. But freedom cannot exist with the normative construction. All unpredictable dynamics of human history is based on the continuing process of the conflict.

ANNOUNCEMENT OF M. V. MELNIKOV’S BOOK “PRIVATE AND PUBLIC IN THE HISTORICAL PROCESS. THEORETICAL AND SOCIOLOGICAL ANALYSIS”
M.V. Melnikov
DOI: 10.17212/2075-0862-2016-2.2-167-169
Abstract:

The author attempts to explain the changes taking place in different historical periods in the private and public spheres of social life. The content of these transformations is described as social privatization. The direction of social privatization is defined as the movement of the society towards de-politicization, de-socialization and privatization (ochastnivaniye). The author provides the examples of changes, the essence of which is social privatization; he also considers a decrease of civic activity of the population, the emergence of fenced and quasi-public spaces and turning of the state into a private corporation. The author argues that social privatization can act as a mechanism by which individuals and groups are trying to adapt to adverse changes in the social environment. Socially dangerous consequences of social privatization are characterized by the inability and unwillingness of people to hear and see each other, to carry out collective and cooperative activities in the public interest. The book is intended for sociologists, social philosophers, historians, graduate students and students of social theory, sociology of management, sociology, state and law, sociology of the city.

THE ANNOUNCEMENT OF M. A. ROZOV’S BOOK «EPISTEMOLOGY OF CULTURE»
A.Z. Fakhrutdinova,  Georgy Antipov
DOI: 10.17212/2075-0862-2016-2.2-177-182
Abstract:

The book contains the articles of a well-known Russian philosopher; M. A. Rozov (1930-2011) devoted to the problems of culture perception, understanding of the social life of people, the issues of philosophical ethics and anthropology. The author developed an original theoretical apparatus for the analysis of complex cultural, historical and social phenomena (the so-called "reflection systems"). Thanks to the theory of “social relays” developed by him, the author was able to offer a non-trivial approach to consider the so-called problems of human life’s meaning. In his philosophical and journalistic works the author considers the problems of space-time existence of a human being, axiological questions of regulation of human activities and behavior, the relationship of scientific knowledge and values. The author analyzes the specifics of existence and reproduction of philosophy in modern Russia, the difficulty of teaching the principles and techniques of philosophical thinking. The book also presents essays, memories of famous Russian philosophers written by M. A. Rozov to various anniversaries and events. Some of the works have never been published yet. The book is designed for philosophers, culture experts, historians, as well as teachers, students and graduate students specializing in the field of philosophy of culture, ethics and philosophical anthropology.

ANNOUNCEMENT OF V.I. IGNATYEV’S MONOGRAPH ‘THE INFORMATION RESONANCE IN SOCIAL SYSTEM’
Vladimir Ignatyev
DOI: 10.17212/2075-0862-2016-2.2-183-185
Abstract:

The monograph was prepared by the author in the English version [The Information Resonance in Social System: Monograph / V.I. Ignatyev - Novosibirsk: NSTU Publisher, 2016. - 287 pp.] by the order of the Novosibirsk State Technical University with the aim of expanding overseas readership of NSTU Publishing.   The reason which inspired the author to present his view on the role of information in the modern world was a premonition of a new revolution in social theory, the desire to acquaint the reader with ideas, which stimulated the author in recent years to publish articles on the effects of information taking place in the social structure. The author believes that the fundamental social theories potential of the last half of the past century, is largely exhausted. The transformation of information into the substance of the society requires a revision of the ontological foundations of the modern social theories. The author proposes to discuss a new social ontology - the information ontology.

PETS’ CORNER OF LINGUISTIC PHILOSOPHY: THE ALTERNATIVE ROUTE OF «HERMENEUTICS OF SELF»
A.S. Abraamyan
DOI: 10.17212/2075-0862-2016-2.2-22-30
Abstract:

In various epochs, the peculiarities of human language were described in comparison with sounds made by animals. Such recourse to animals deserves special analysis, since, in essence, it is directed at a better understanding of man and human language. All the thoughts expressed in connection with this are equally important, as landmarks in the history of ideas, irrespective of the fact whether they had followers or remained as author’s original concepts. The man-animal paradigm, studied in the context of language, undergoes significant changes with the passage of time. In antiquity and in the Middle Ages a hierarchical attitude with the prior role of the man was established. In the modern era, alongside with the traditional interpretation, a version of correlation emerges: the talking bird and the man are placed on the same rank in the story about a cognitive parrot mentioned by Locke. In the beginning of the 20th century Vossler goes even further. Creative ability serves as an evaluation criterion for him; proceeding from this he observes in man features characteristic of the parrot. However, in the structure of man conceived this way, the hierarchy of antique-medieval model is observed again.

СOLLECTIVIZATION AS THE CAUSE OF TRANSFORMATION OF THE PEASANT LABOUR CULTURE
N.L. Lopatina
DOI: 10.17212/2075-0862-2016-2.2-3-13
Abstract:

The author considers the degradation of peasant labour culture in the Soviet kolkhozes, which still affects the modern village. Peasantry is presented as the community of rural inhabitants occupied with crop growing and cattle breeding who possess socio-cultural legacy of ancestors. The author highlights the idea, that traditional culture of peasant labour in Russia was very high. To prove the fact, the examples from the research work of classical writers of the Russian history, ethnographers’, foreigners’ evidence about Russia and the Russian folklore are given in the article. According to the author the policy of collectivization led to the socio-cultural degradation of the traditional labour culture of peasants. The absence of private property, material and moral interests as well as super-exploitation of peasants by the state, low-paid work, cultural revolution and "equal rights" for everybody were the main factors, which led to degradation. And as the result, such phenomena as low productivity of labour, economic indifference, imitation of labour were formed and all the previously mentioned factors led to moral degradation. The author supports the formulated conclusions with the testimonies of former peasants which have been collected in the new scientific genre "oral history". In the opinion of eyewitnesses of collectivization and the author of the article for the modern village recovery it is necessary to give peasants private property and freedom of creativity.