Dspace, Ivane Javakhishvili Tbilisi State University
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Ways to improve strategic decision making in the Georgian government sector
No full text1. Daisy Ireton (2020). 6 ways to make better strategic decisions https://apolitical.co/solutionarticles/
en/6-ways-to-make-better-strategic-decisions
2. Sandra Naranjo Bautista (2021) Three types of decision making in the public sector
https://bettergovs.org/2021/10/three-types-of-decision-making-in-the-public-sector/
3. Gregory Streib (1992) Applying Strategic Decision Making in Local Government
4. OECD (2011) Government at a Glance 2011; Strategic Decision Making, Ministerial advisors
5. CIA (2023) https://www.cia.gov/the-world-factbook/countries/china/Decision-making is an integral part of human life. The article focuses on the process of strategic
decisions making in the government sector of Georgia. In public administration, the theoretical basis
for making strategic decisions is being developed in our era, and although there are many problems
along the way, this approach has great prospect
Ivane Javakhishvili and the Issues of the Development of Ossetian Language and Writing
No full textIvane Javakhishvili was very concerned about the issues of
studying the languages of the mountain people, the great scientist
considered it his duty to raise the national consciousness of
his neighbors living in the north and take care of the development
of their writing. The development of national consciousness,
their national revival, was impossible without education.
That is why Ivane Javakhishvili focused on this matter immediately
after the establishment of the university. At the Georgian
University, in 1918, at the very first meeting of professors, he raised
the issue of studying the Ossetian language.
Of course, the issue was really acute. The Ossetian language,
a language of the Indo-European family, differs from the languages
of the Iranian group primarily in phonetic and in general
linguistic features. It contains sharp sounds known for both Iranian
and Caucasian languages at the same time. That is why it
was necessary to start his research at the scientific level at the
university. Many well-educated linguists were already invited
here. Giorgi Akhvlediani was one of them to be appointed as the
head of this case.
Ivane Javakhishvili believed that the study of the language
and orality of the mountain people was very useful for them and was necessary for the scientific study of our mother tongue.
According to the great scientist, the national revival of the northern
neighbors and the development of their writing signified
the future political well-being of the Caucasians as a whole.
Ivane Javakhishvili entrusted the study and teaching of the
Ossetian language to the great linguist Giorgi Akhvlediani. His
contribution to the study of the Ossetian language is extensively
reviewed in the work.
It can be said that along with great scientists Andreas Johan
Sjögren, Vsevolod Miller, Georges Dumézil, Vasil Abaev and others,
Giorgi Akhvlediani made a great contribution to the scientific
study and research of the Ossetian language. His works do
not lose their importance even today and are used as fundamental
textbooks for higher education
Disadvantages and advantages of using a separate statistical method in management accounting
No full textAdvantages of simple linear regression analysis are as follows:
Easy to use;
Considers the main relationship between two sets of data;
Can be used to prepare forecasts and budgets;
Simplifies the budgeting process.
Limitations of simple linear regression analysis are as follows:
It assumes that there is a linear relationship between the variables;
The relationship between only two variables is evaluated. In fact, the dependent variable is
influenced by many other independent variables;
Tendonously, only interpolation predictions are reliable. Equation should not be used for
extrapolation;
Regression analysis assumes that the historical behavior of data in the past will continue in
the near future too;
Interpolation forecast is reliable between data, only in case of strong correlation
Syriac Sources on the Rise of Islam
No full textMany Syriac chroniclers considered the spread of Islam as a
punishment which befell their people because of their own sins.
Sometimes modern researchers put forward viewpoints for
which actually no confirming document is visible in Syriac chronicles.
Namely, allegedly, the Syriac-speaking Christians welcomed
the invasion of the Arabs and the Muslim conquerors as liberators
from the despotic fiscal and theological policies of the
Byzantine rule. Although the Byzantine government considered
a large part of the population as “Monophysite” and “Nestorian”
heretics, in the texts of the “Syriac Orthodox” or “Church of the
East” origin a hostile attitude is not in fact observable either to wards the Byzantine rule or towards the desire to strive to a
unified faith in all patriarchates and language communities. On
the contrary, nothing is specially anti-Byzantine or anti-Roman
in the rare notes, which may be indicating in favour of the Arabs,
but it should be noted that the anti-Byzantine mood of the Syriac-
speaking Christians must be partially related to the disseminated
heresy and official crimes of Byzantine rulers, both secular
and ecclesiastical.
It is possible that Syriac writers of the early times who took
heed of the hegemonic role of Islam in the language of religion
were those who tried to explain the Arab conquests and victories
according to the book of Daniel. They wrote in the apocalyptic
style. Such, a quite well-known work is the Apocalypse of
Pseudo-Methodius, created initially in the Syriac language and
translated later into Greek and Latin.
On the basis of a detailed analysis of the text, Reinink assumes
that the work was created in the Syriac Orthodox environment,
in the border area of Byzantium and Persia, near the town
of Sinjar. Apparently, this was a sharp reaction to the political
and social situation in that area at that period.
Other Syriac writers also explained the Arab domination
over the Christians by the Apocalypse and predicted what would
be the result of this. Until they all agreed that the sins of the
unity and especially the doctrinal unrighteousness were the main
reason for their unrest, all authors were not as optimistic
about the expected results as the author of the Apocalypse Pseudo-
Methodius
On recognition of contract asset and contract liability in the financial statements
No full textACCA. (2022, December 9). IFRS 15 – Contract Assets and Contract Liabilities. Retrieved from
https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-examsstudy-
resources/f7/technical-articles/assets-liabilities.html.
ISSB. (2023, July 7). Conceptual Framework for Financial Reporting. Retrieved from
https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/.
ISSB. (2023, May 7). IAS 16 Property, Plant and Equipment. Retrieved from https://www.ifrs.org/issuedstandards/
list-of-standards/ias-16-property-plant-and-equipment/.
ISSB. (2023, January 25). IFRS 15 Revenue from Contracts with Customers. Retrieved from
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-15-revenue-from-contracts-withcustomers/.
ISSB. (2023, June 3). IFRS 9 Financial Instruments. Retrieved from ifrs.org/issued-standards/list-ofstandards/
ifrs-9-financial-instruments/.
Katja van der Kuij-Groenberg, Maarten Pronk. (2019). Impact van IFRS 15. Maandblad voor Accountancy
en Bedrijfseconomie, 317-328.
Mariam Vardiashvili. (2022). Some issues of accounting for long-term contracts. STRATEGIC
IMPERATIVES OF MODERN MANAGEMENT, (pp. 103-105).
Nadezhda Kvatashidze, Zeinabi Gogrichiani. (2016). New model of revenues recognition-IFRS 15 revenue
from contracts with customers. (pp. 293-297). Universal.
Nicole L. Cade; Lisa Koonce; Kim I. Mendoza. (2019). Assets and Liabilities: When Do They Exist?
Contemporary Accounting Research, 2-48.
Sabauri, L., Vardiashvili, M., Maisuradze, M. (2022). Methods for Measurement of Progress of
Performance Obligation under IFRS 15. Ecoforum, 160-165.
Vardiashvili, M., Maisuradze, M. (2017). ON RECOGNITION AND MEASUREMENT OF THE REVENUES
ACCORDING TO IFRS 15. ECONOMY&BUSINESS, 182-189.
VICTOR S. PLOTNIKOV;OLESYA V. PLOTNIKOVA; ANDREY I. SHEVCHUK. (2015). New Objects of
Accounting Introduced in IFRS (IFRS) 15 «Revenue under the Contract with the Buyer». ТЕОРИЯ
УЧЕТНО-КОНТРОЛЬНЫХ И АНАЛИТИЧЕСКИХ ПРОЦЕССОВ, 35-44. Retrieved from
https://cyberleninka.ru/article/n/novye-obekty-buhgalterskogo-ucheta-vydelennye-v-msfo-ifrs-
15-vyruchka-po-dogovoram-s-pokupatelyami.
Максим Лесовой. (2013). Как учесть договорные обязательства. МСФО , 7-14.With the publication of the International Financial Reporting Standard (IFRS) 15 “Revenue from
Contracts with Customers”, approaches to recognition and methods of measurement of the revenues
have changed fundamentally.
The standard considers a contract liability as a reference point for accounting coordinates, for
transferring control over an asset (goods or services) and determining the moment of recognition of
revenue to the seller.
In the fulfillment of the performance obligations in the contract with the customer, assets or liabilities
may arise that are directly related to the performance of the terms of the contract by any of the parties
to the contract.
Depending on the situation in terms of the fulfillment of the obligation by the entity and payment by
the customer, the entity must reflect this contract in the statement of financial condition in the form
of a contract asset or a contract liability
The article discusses the terms of reflection of a contract asset and a contract obligation in the financial
statements, and the difference from such traditional objects of accounting as trade requirements and
trade obligations.
The study of a contract asset or contract obligation is important because it improves general purpose
financial statements, providing financial information to the users of financial statements that will be
useful for making decisions about the supply of resources to a given entity.
The article deals with the opinions and views of various researchers related to this issue
Liberties and Phrygian Caps in Georgia
No full texthttps://geohistory.humanities.tsu.ge/ge/procedings/83-shromebi/178-shromebi-19.htm
The Letters by N. I. Marr and I. Javakhishvili on University, as a Source of the Reflection of History of the Georgian Science
No full textFrom the period of the establishment of the Russian civil
government in Georgia (40s of the XІΧ century), the active struggle
of the rulers of the imperial course began against the Georgian
national identity and, first of all, the Georgian language,
Georgian-language education (science). Even the generation of
the 60s, commanded by I. Chavchavadze, led the struggle for the
restoration of the rights of the Georgian language and raised
the issue of opening a university. The collapse of the Russian Empire through the revolution
(1917) accelerated the processes of national liberation in Georgia;
After the restoration of the autocephaly of the Church
(March 12, 1917), one of the important tasks was the establishment
of the Georgian University. What was carried out on February
8, 1918 by the foremost Georgian intelligence, led by Ivane
Javakhishvili – who was the worthy descendant of I. Chavchavadze.
The establishment of the university exposed the opponents
of Georgian-language education and science – the political and
scientific elite of Russian Empire – whose important representative
was the member of the Russian Academy of Sciences, the
Georgian-born scientist Nikolai Yakovlevich Marr. I. Javakhishvili
and N. Marr's letters reflect radically different positions on the
planning and development of national science/education, namely:
N. Marr submitted to the Higher Schools Reforms Commission
in the letter, he raised the issue of establishing the Caucasus
State / Russian University in Tbilisi, instead of the Georgian
University; He also made purely scientific issues: a. return to
the homeland of the Georgian manuscripts and other antiquities
moved to Russia at different times; b. conducting of archaeological
research in historical areas of the country –Mtskheta and
Nakalakevi the topic of political controversy, thus preparing the
atmosphere for Bolshevik repression against the Georgian scientists.
I. Javakhishvili protects the interests of the National Higher
Education and Science School, exposes N. Marr as an ideologue
of the Empire. I. Javakhishvili expressed his civil position
when the announced the refusal of the Council of Professors of
the University “to cooperate in any form” with N.Marr, which caused
the irritation of the Soviet politicians supporting N.Marr. A practical result of the political struggle against Georgian
science was I. Javakhishvili’s dismissal from the Rector’s post
(1926), which was followed by the dissolution of the University
(1930).
The problematic of the letters by two great scientists I. Javakhishvili
and N. Marie does not lose its relevance even in modern
conditions when the issue concerns the organization and
promotion of national science
On the Principles of Classification of Conjugated Georgian Verb Forms
No full textეძღვნება პროფესორ ფარნაოზ ერთელიშვილის დაბადებიდან მე-100 წლისთავს/ Dedicated to the 100th Birthday of Prof. Parnaoz ErtelishviliWe distinguish three types of diatheses; each of them groups verbs with the same
morphological structure and syntactic construction.
Diathesis is a grammatically marked category defined by the combination of
(morphological) structure and (syntactic) construction. Its semantic subcategory is voice.
Voice can not be considered a grammatically marked category of the Georgian verb since the
grammatical characteristics of the three semantically marked voices (autoactive [reflexive],
[direct and indirect transitive] active, and passive) are shared and distributed in the three
diathesis: namely, autoactive (reflexive) and active verbs with ergative construction have the
same structure (R-Ø); while passive verbs with nominative construction, as well as active
verbs containing an indirect object, and autoactive verbs – they all share the same structure
(R-ი). Synthetic forms derived through conversion do not always depict passive semantics.
This is why the new independent periphrastic form (consisting of the past objective participle
+ ‘იქმნა’ auxiliary verb) has been developed: it prevented polysemy and explicitly expressed
passive meaning. This historically secondary form (formally distinguished from autoactive
and active forms) cannot be typologically attributed to the diatheses so that the diatheses
represent the primary system of the Kartvelian verb
SETTLEMENT TYPES AND ARRANGEMENT OF COUNTRY ESTATE IN SAMEGRELO (ON THE EXAMPLE OF TSALENJIKHA MUNICIPALITY)
No full texthttps://geohistory.humanities.tsu.ge/ge/procedings/83-shromebi/178-shromebi-19.htmlThe types of settlement and arrangement of country estates have been
changing over time in Samegrelo. Tsalenjikha municipality reflects these
changes fully. While plentiful elements appeared in the 20th and beginning of
the 21st centuries, historical forms of settlement still remained popular.
Settlement types vary and depend on the relief of the specific village.
Settlements were mostly located in or near forests before the Soviet era, while
later changes brought better infrastructure and improved transportation,
subsequently resulting in the appearance of settlements near constructed roads.
Some people still prefer to live on hills that are not very connected to new
roads. However, most of the people now live in settlements close to roads.
Settlements near rivers are rare but still exist.
Places of settlement have also changed; people have migrated as a
result of new building projects like the construction of Enguri Dam. In other
cases, people moved and settled in abandoned or desolated places for different
reasons.
The morphology of the settlement is also varied; some are patronymic,
while others are more urban and have a mixed population—people of different
origins live there. Modern patronymic settlements are monogenous—people
with one family name and, in some instances, even of the same clan—live there
together.
The arrangement and forms of country estates are also diverse in the
municipality, as they are in the rest of Samegrelo; some estates have one floor,
while others have two floors. Different additional buildings connected with
agricultural and other economic activities are also present. They are as follows:
1) Jargvali: a house built from logs, now used for storage; 2) Bagh: a small building for keeping corn; 3) cow-house; 4) hen-house; 5) Patskha: a wicker
house, etc. Some estates also have small buildings used for rituals called
"Khvama,” which have pre-Christian shades and are usually practiced
individually by families. The historical form of a house is an Oda-house, which
still stays popular; however, the majority of them were built more than a century
ago–at the end of the 19th and the beginning of the 20th centuries. Two-story
houses in the 50s and 70s of the 20th century were built with stone and wood;
the first floor was built with stone and concrete, while the second was
constructed with wood, mostly with material from chestnut trees. Post-Soviet
houses are even more diverse; they combine elements of different ages and bear
some novelties as well
Needs assessment of the students with special educational needs at the level of inclusive education policy, institutional management, and teaching-learning process
No full textკვლევა (რომელიც საქართველოს განათლებისა და მეცნიერების სამინისტროს დაკვეთით ჩატარდა) მიზნად ისახავს უმაღლესი განათლების საფეხურზე სპეციალური საგანმანათლებლო საჭიროების მქონე (სსსმ) სტუდენტების წინაშე მდგარი გამოწვევების კომპლექსურ შეფასებასა და იმ ბარიერების იდენტიფიცირებას, რომლებიც მათ სწავლას, დასაქმებას და, შესაბამისად, საზოგადოებრივ ცხოვრებაში თანაბარ მონაწილეობას აბრკოლებს.
ინკლუზიური გარემო და სსსმ/შშმ სტუდენტთა საჭიროებებზე მორგებული სერვისების ხელმისაწვდომობა საქართველოს 10 უნივერსიტეტში შეფასდა; გააანალიზდა ფიზიკური გარემოსა და ინფრასტრუქტურის, აკადემიური და ექსტრაკურიკულარული პროგრამების, IC ტექნოლოგიების, ციფრული სივრცეების, ბიბლიოთეკების, კარიერული თუ სხვა მნიშვნელოვანი სერვისების აკომოდაცია და ხელმისაწვდომობა სსსმ/შშმ სტუდენტებისთვის, ასევე, ინკლუზიური განათლებისადმი დამოკიდებულებები და მასთან ასოცირებული ბარიერები.
კვლევის შედეგები ასეთია:
ინკლუზიური განათლების პოლიტიკა საქართველოში: საქართველოში მოქმედი კანონები არადისკრიმინაციულია, თუმცა ისინი ინკლუზიური განათლების უფლებას განათლების უმაღლეს საფეხურზე სრულად ვერ უზრუნველყოფს;
ინკლუზიური განათლების საუნივერსიტეტო პოლიტიკა: უნივერსიტეტებში უმეტესად არ არსებობს ინსტიტუციური მარეგულირებელი ჩარჩოები, მკაფიო პრიორიტეტები და ინკლუზიური ორგანიზაციული კულტურა იმისათვის, რომ ეფექტურად მოხდეს სსსმ/შშმ სტუდენტების ჩართვა უმაღლეს განათლებაში და სწავლა-სწავლების პროცესის გონივრული მისადაგება.
ინსტიტუციური მართვა, ინფრასტრუქტურა: უსდ-ებში ინკლუზიური პროცესების მართვა და ბარიერების აღმოფხვრა, ძირითადად, ნაკლებად პროაქტიულია და მხოლოდ პრობლემის გამოვლენის შემდეგ მასზე რეაგირებით შემოიფარგლება. ინფრასტრუქტურის ადაპტირების დროს ყურადღება უმეტესად გამახვილებულია ფიზიკური შეზღუდვის მქონე სტუდენტების საჭიროებებზე.
სწავლა და სწავლება: სსსმ სტუდენტების სწავლების პროცესში არსებული გამოწვევებისა და ბარიერების (უსდ-ს პერსონალის კომპეტენცია, სასწავლო რესურსები, დამხმარე საშუალები) ძირითადი განმაპირობებელი ფაქტორი უსდ-ებში ინკლუზიური სწავლების მიმართ სისტემური მიდგომის არარსებობაა.
დამოკიდებულებები: მიუხედავად იმისა, რომ საკვლევი სეგმენტის მიმართ სტიგმატიზაციის პრობლემა საუნივერსიტეტო საზოგადოებაში არ გამოვლენილა, ამ პროცესის ირიბ ხელშეწყობად შეიძლება ჩაითვალის პოზიტიური დისკრიმინაციის მიდგომები