Dspace, Ivane Javakhishvili Tbilisi State University
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„Get to know yourself“ – the teachings of Catholicos-Patriarch Ilia II of Georgia on the synergistic development and management of society ("შეიცან თავი შენი“ – საქართველოს კათოლიკოს-პატრიარქ ილია II-ის სწავლებანი საზოგადოების სინერგიული განვითარებისა და მართვის შესახებ)
Get PDF1. გ. შიხაშვილი. სინერგიული სოციალურ-ეკონომიკური განვითარებისა და მართვის თემატიკა საქართველოს კათოლიკოს-პატრიარქის ილია II-ის ეპისტოლეებში. თბილისი, „მერიდიანი“, 2021, 448 გვ.The article reflects the teachings of the Orthodox Church on the synergistic development and management of society, conveyed in his epistles by His Holiness and Beatitude Ilia II during his tenure on the patriarchal throne
ON A FEW MORE ARABISMS IN THE GEORGIAN LANGUAGE
Get PDFივანე ჯავახიშვილის დაბადებიდან 146-ე წლისთავისადმი მიძღვნილი სამეცნიერო კონფერენციაAbout the Arabisms that entered the Georgian language in known
much. Scholars, as G. Tsereteli, Vl. Lekiashvili, Mz. Andronikashvili, A. Silagadze,
M. Andronikashvili, G. Chikovani, etc., dedicated their works to
words of Arabic origin, which entered Georgian directly from Arabic or by
transit way. As a result, a whole corpus of Arabisms was specified; part of
these words are used till nowadays (khasiat-i, ekim-i), some of it was perceived
by the language as superfluous and were rejected (daraqa, miskin-i);
and some other part ̶ functioned in such a specific sphere, that it disappeared
naturally with the loss of the relevance of these spheres (ejib-i,
manshur-i). Despite this, sometimes, researchers notice more words that,
due to certain features can be considered Arabic in origin. In some cases, it
becomes necessary to revise the earlier established etymology; e.g., G. Chikovani
reinterpreted etymology of makhal-i as originated from the Arabic
word muḫallal .مخلل
The paper deals with few lexems, which was not considered earlier as
Arabisms. In the paper is given attempt to argue that these words in Georgian
could be of Arabic Origin. namely, analyzed units are: balan-i “hair” <
ballānun بلان ; borj-i “term, date” < burjun برج ; kvab-i “cave, grotto; saucepan”
< kūbun كوب ; jilag-i “genus, family” < jīl جيل ; tanas o ba (a kind of war play) <
tanāsub تناسب ; jil dao ba, jeltaoba (a kind of competition) < jilādu
Some issues of accounting for long-term contracts
Get PDF1. Vardiashvili M., Maisuradze M. ON RECOGNITION AND MEASUREMENT OF THE REVENUES ACCORDING TO IFRS 15; Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 11(1), 2017. pages 182-190.
2. Сресели Н., Сресели Р. НОВЫЙ СТАНДАРТ ПРИЗНАНИЯ ДОХОДОВ – ИЗМЕНЕНИЯ,ВЫЗОВЫ, НОВШЕСТВА; 2016. pp 148-154, https://www.researchgate.net/publication/321105489
3. SABAURl, I, VARDIASHVILI M, MAISURADZE MMETHODS FOR MEASUREMENT OF PROGRESS OF PERFORMANCE OBLIGATION UNDER IFRS 15, 2 Ecoforum Journal, 11(3)2022. pp 160-165; http://www.ecoforumjournal.ro/index.php/eco/article/view/1398
4. IAS 37 Provisions, Contingent Liabilities and Contingent Assets; www.ifrs.org
5. Giorgia Mattei & Niccolò Paoloni ; Understanding the Potential Impact of IFRS 15 on the Telecommunication Listed Companies, by the Disclosures’ Study; International Journal of Business and Management; Vol. 14, No. 1; 2019.
6. Marek Muc Performance Obligations and Timing of Revenue Recognition (IFRS 15); .2022 https://ifrscommunity.com/knowledge-base/ifrs-15-performance-obligations-and-timing-of-revenue-recognition.
7. Veronica, Grosu1 , Marian, Socoliuc. EFFECTS AND IMPLICATIONS OF THE IMPLEMENTATION OF IFRS 15 - REVENUE FROM CONTRACTS WITH CUSTOMERS, 2017.pp 95-105 http://www.strategiimanageriale.ro/papers/160413.pdf
8. Vedat ACAR; Gökberk BAYRAMOĞLU EVALUATION OF IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMER WITHIN THE SCOPE OF CUSTOMER LOYALTY PROGRAMS; 2020. https://www.researchgate.net/publication/344201348
9. IFRS 15 Revenue from Contracts with Customers; https://www.ifrs.org
10. IAS 2 Inventories; www.ifrs.org
11. GrantThornton IASB and FASB release major new standard on revenue recognition; 2016. https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/article-pdfs/2016/ifrs-15-special-edition-newsletter-oct-2016.pdf
12. http://msfo-dipifr.ru/msfo-ifrs-15-priznanie-vyruchki-v-techenie-vremeni/; 2017.
13. https://fin-accounting.ru/articles/2018/ifrs-15-example-of-accounting-construction-contracts-under-ifrs;(2018).
14. https://assets.kpmg/content/dam/kpmg/xx/pdf/2019/06/ifrs15-revenue-handbook.pdf; 2019.
15. https://www2.deloitte.com/content/dam/Deloitte/ua/Documents/webinar/06_12_17_webinar_IFRS15. 2017.The Article reviews main features of accounting long-term contracts - recognition of revenue and expenses in supply of goods and services in long term, measure progress of performance obligations, recognition and measure of liability in onerous contract as a provision, contract costs etc
The Structure of Toponyms of Vazisubani Village
Get PDFეძღვნება თსუ-ს ემერიტუს პროფესორ ლელი ბარამიძის დაბადებიდან 90-ე წლისთავს/ Dedicated to the 90th Birthday of Emeritus Professor of TSU Leli BaramidzeThe paper focuses on the structure of toponyms of Vazisubani village in Gurjaani
Municipality (Georgia).2 The historical name of Vazisubani is Uriatubani, and even earlier
name is Ortubani.
According to contemporary data, there are 105 geographical names in Vazisubani.
Their absolute majority are created on the Georgian lexical basis. There are no
superstratum layers.
Special mention should be made of toponyms based on plant names. The very
toponym Vazisubani* is derived from a plant name (vazi means vine in Georgian). The
attribute in the genitive case (vazis) is combined with the modified noun (ubani -
district). Another toponym based on the same principle is Verkhvisubani* (the district
where a large asp tree used to stand. Verkhvi means asp in Georgian). In such toponyms,
the root morphemes are written together (Apridonidze, 1983, p. 49). The toponymic
nature of the noun will enhance if the consonantal part of the affix (-s) is lost, for
instance: Shvindi[s]qeli (a place where cornelian cherries grow. Shvindi means cornelian
cherries in Georgian).
Bardalos Akho*. According to one version, this toponym is derived from shrubs
(thorns). Yet, in my opinion, the toponym appeared earlier, before the initial cultivation
of land. On the given territory, a granular plant “bardalo” (cow vetch) was widespread
(for the definition of cow vetch, see Maqashvili, 1961, p. 260). This plant is still found on
the given area, and the toponym is, most probably, related to this plant.
Zimartli lands* - ploughlands at the beginning of the village. In Kiziqi dialect,
Zimartli is a variantt name of Zghmartli - medlar (Ghlonti, 1974, p. 127) which was widespread
in this area.
Khurmis Mitsebi* - is a name of a vineyard, derived from a large persimmon
tree which stood here (khurma is a Georgian name for persimmon).
Tkhilis Tskaro (nut spring), Tkhilis Khevi (nut ravine). In such toponyms, the
semantics of the modifier is strong, and the modifier is not morphologically weakened.
Based on Sh. Apridonidze, (Apridonidze, 1983, p. 58), like geographical names derived
from anthroponyms and toponyms (cf: Gomebis Tsqaro – stall spring), the microtoponyms
derived from plant names are given separately in the paper (in case the noun in
the genitive is represented in its full form in the syntagm, e.g. Zimartlis Mitsebi). It should
also be mentioned, that such place names rarely turn into macrotoponyms.
The majority of Vazisubani toponyms are patronymic oeconyms, consisting of
two roots. They mostly represent surnames obtained from nicknames and denote the
residence of people under this or that surname or a territory belonging to the family
having this or that surname: Abazaanubani, Bragvadzian(t)ubani, Gognaanubani, Datunaanubani,
Tadiaanubani//Tadiantubani, Kanaanubani, Londriaan(t)ubani, Mananiaanubani, Mekokiaanubani, Mghebriaan(t)ubani, Revaziaanubani, Rostiaanubani,
Solomniaanubani, Gharibaan(t)ubani, Shakaraanubani, Charakaanubani, Khechoaanubani.
On the initial stage of formation of toponyms, names and surnames are given in
the form of a modifier in the genitive case, denoting possession. Therefore, the modifier
and the modified are written separately, for instance: Kakulaant Akho. However, as we
have seen, the syntagms of patronymic toponyms derived from names and surnames
show a tendency to be written together (cf: Abazaanubani).
The syntagms are rarely combined in case of toponyms of possession derived from
anthroponyms (nicknames): Anakalo Lands* (the lands that used to belong to Ana) and
so on.
Some toponyms of the village under analysis (microtoponyms) denote possession
of the geographical name (macrotoponym) itself: Vazisubnis Khevi* (Vazisubani ravine)
etc. In the proper names of this type, the appellative, e.g.: Khevi (ravine) shows an
attitude to the macrotoponym. Hence, the function of a toponym is expressed by the
modifier (Vazisubani).
Thus, the superstratum layers are not found in the toponyms of Vazisubani
village. The function of toponyms is usually expressed by patronyms, plant names and
geographical names. Patronyms are mostly represented by nicknames, which have
turned into names and surnames. Unlike the toponyms expressed by means of real
names and surnames (personal names), the toponyms based on nicknames are usually
written together. Some microtoponyms derived from plant names are given in the form
of a syntagm
Towards Understanding Mlarc’vel Stem
Get PDFIt should be noted that despite a thorough study of the Georgian
vocabulary carried out by lexicologists, certain cases of lexical units
(that capture our attention due to their form and content) remain
more or less unexamined on the level of the literary language. At this
point, our study will deal with a particular lexical unit, mlarc’vel-i (in
The Histories and Eulogies of the Sovereigns) and the context attested
in the historical source, attributed to an unknown, 12th-century author,
i.e. Queen Tamar’s historian and one of her contemporaries.
Before proceeding to the discussion on making sense of the
mlarc’vel stem, we believe, the historical context in which the abovementioned
lexical unit occurs is worth brief consideration. Namely,
Georgian historical science is well acquainted with the fact that the
eldest son would receive an inheritance from his father, according to
feudal law. Demetrius I [1125-1156], King David the Builder’s eldest son
violated the very law by proclaiming his youngest son, George III [1156-
1184] his successor. This significant infringement contributed to
pervasive discontent that first became obvious among the Georgian
society of the time. The renegade feudal lords supposedly took advantage
of such dissatisfaction to a great extent that finally resulted in the
revolt of 1178. In Georgian history, the above-mentioned fact is known
as the revolt led by the Orbelis. The most complex ongoing process of
internal disturbances and military confrontation in the country led to
an intolerably cruel punishment of Prince Demetre-Demna as well as
that of the Orbelis. When evaluating this circumstance, Georgian historiography
essentially examines it from the perspective of the authority
of George III and the aspiration toward centralization of Georgia,
observing the tragedy of Prince Demna with a relatively simple approach;
however, we believe, still many are concerned with the infringement
of the law, uppermost of whom is Iv. Javakhishvili. He states,
“from the 9th century on, always the late King’s eldest son, the Prince
would ascend the throne. Therefore, in a legitimately organized setting,
David, the eldest son of Demetrius I should have reigned, however, his
father’s decision prevented it from happening. When new and sufficient
records are made widely available, the future will unravel whether
Demetrius I had some valid document when he deprived his eldest son of the inheritance right or he was biased and overwhelmed
with fondness and love” (Javakhishvili, 1983, p. 239). It is obvious that
the father of Kartvelology had faith in the future. He thought that the
future discovery of “new and sufficient records” would shed light on
what contributed to the breach of the Georgian feudal law. However,
these expectations never materialized, merely leaving us equipped
with scholarly views. Iv. Javakhishvili explains the above-examined
circumstance through Demetrius’ lack of love and hatred toward his
own eldest son [David V] (Javakhishvili, 1973. p. 240).
Let us examine the part of the composition by Tamar’s historian of
the 12th century, the unknown author of The Histories and Eulogies of the
Sovereigns which discusses the reasons for changes introduced by
Demetrius I in the line of inheritance. The text reads: “Demetre (Demetrius
I – I. Sanikidze) … had two sons, [whose names were] David and
George. (Demetre) gave preference (marčeveli) to his youngest son as
Isaac did with Jacob and he became mistrustful of [and] reviling
(mlarc’veli mk’icxveli) the eldest son. God, who listened to Demetre’s
supplications, shortened David’s days, calling David to himself before his
father. And God the Father, together with His son Jesus Christ, raised the
dearest son – who resembled his father – to his side to share the throne
with him, exposing him, like the Sun among the heavenly bodies” (The
Histories and Eulogies of the Sovereigns, 1959. p. 3).
Obviously, due to a bias towards the dynastic line of rulers such as
George III and the subsequently enthroned Queen Tamar, the unknown
chronicler tries to justify the behavior of Demetrius I and George III,
most importantly, believing in this line of thought. What should be
considered to be human kindness? - The fact that in this case Demetrius
I preferred one son over the other [“gave preference to his youngest
son”], giving priority to the younger? Or the fact that he asked God
for the “shortening of days” for his eldest son David, not only condemning
him to death but also offering prayers for his own son’s
untimely death? And who is the one who commits such an act? - It is
Demetrius I. The one who has become a monk, being an author of one
of the most popular Georgian hymns entitled Thou Art a Vineyard. Such
questions naturally emerge to be answered by Tamar’s historian, providing convincing evidence of his partiality; however, we think, the
answers are to be clarified by the historical science; we, on the other
hand, will offer our perspective on the mlarc’vel stem.
It should be noted that the mlarc’vel-i stem as a lexical unit has
been assigned a specific entry in A Georgian Dictionary by Sulkhan-
Saba Orbeliani, referring to the specified section of The Georgian Chronicles
itself as its relevant example. The quote reads as follows: “mlarc’veli
mk’vircxl (mk’icxveli D) ikmna” [became mistrustful of, reviling
(reviling D)] (Sulkhan-Saba, 1991, p. 492), while S. Kaukhchishvili who
compiled the vocabulary supplemented to the volume 2 of The Georgian
Chronicles, for his part, alludes to Sulkhan’s definition and specifies:
“mlarc’veli (“mk’icxveli”) [“mistrustful of (“reviling”)”] (The Georgian
Chronicles, 1959, p. 578).
We believe, the confusion of the meaning of mlarc’veli and
mk’icxveli stems is encountered in this part of the text of The Georgian
Chronicles, the reason of which could be an incorrect understanding of
the meaning of mlarc’veli (because of its rare use). Let us pose the
following questions: does or does not the form mlarc’veli mean mk’icxveli
when these two active participles are side by side in the text? Are
they synonymous? Or do they differ in terms of meaning? Answering
these questions is our primary objective.
The scholia in the academic edition of the text of The Georgian
Chronicles presents K. Kekelidze’s interpretation of the context under
discussion, which, from the very beginning, apparently introduced
some confusion into the meaning, leading the scholar to engage in the
editing of the text. In our opinion, K. Kekelidze’s decision to insert the
da (“and”) conjunction between these two lexical units has been a
valid step, specifying the very context the following way: “mlarc’vel
(mistrustful of) and mk’icxvel (reviling) Kek.” (The Histories and Eulogies
of the Sovereigns, 1959, p. 3). In order to clarify the meaning of
the mlarc’vel stem, at first, its morphological structure is to be
observed. First of all, the confix m―el [cf. m-k’eteb-el-i, m-zomv-el-i,
and so on] forming an active participle is apparent; once markers are
removed, larc’v stem remains. The morphological structure of the word
requires identification of the la- prefix of a verbal noun (masdar) as well [cf. la-x t’-i < *sa-xt’-i or a jump rope; just as in the la-rtx-i <*sartx-
i form], the prefix that lost its historical function already in the Old
Georgian and, in some cases, merged with the stem. V. Topuria
examines the forms with la- / le- / li- prefixes together with the na-
[na-tel’i] / ne- [ne-rc’q’u’i] / ni- [ni-k’ap’’i] derivative forms, attributing
them to alternation of phonemes (a phonetic variation) and subsequently
having them referred to as “prefixes with sonant n-/lelements”
(Topuria, 1979, p. 93). The scholar considers the morphemes
with an l- element to be primarily of the Svan origin: “rather active and
frequent use of the li-, le-, la- prefixes has been observed in the contemporary
Svan language…” (Topuria, 1979, p. 63). Thus, the historical
la- prefix seems to be a masdar marker and, in our opinion, it is not a
direct equivalent of na-. Therefore, if the *larc’v stem, in its turn, is a
passive participle, which has its historical la- prefix restored, then rc’v
must be identified as radical verbal elements that lead us to the form
and content of the [a]-rc’ev-s [< rc’ev-a] verb. The reduction of the e
vowel has occurred within the oldest masdar that derived from this
radical stem, as for the la- prefix, it is a morpheme merged with the
stem; the morpheme that has lost its derivative capacity in the Old
Georgian, frequently failing to maintain the masdar meaning [cf. la-j-i <
*sa-j-i, i.e. inner thigh]. Under these circumstances, it is clear that
historically the m-la-rc’v-el-i form must mean nothing but swaying,
i.e. double-minded, vacillating, here denoting mistrustful one,
suspicious of his son [David V] or incredulous, having lost faith in his
own son. Thus, mlarc’veli and mk’icxveli are not synonyms; the former
is not an attribute either, hence, preventing us from understanding this
context from The Georgian Chronicles as “mk’vircxl mk’icxveli” [/quick
to revile?]. The point is that in terms of content and form, marčevali
(the one giving preference to), mlarc’veli (mistrustful one, suspicious
of), and mk’icxveli (reviling) ― all three of these active participles refer
to Demetrius I, according to the text of The Georgian Chronicles. We
believe, this obliges us to either include da (“and”) conjunction within
a compact structure (as proposed by K. Kekelidze) or, at least, insert a
punctuation mark, namely, a comma, specifying the text the following
way: (Demetre) gave preference (marčeveli) to his youngest son as Isaac did with Jacob and he became mistrustful of (mlarc’veli), reviling
(mk’icxveli) [or: mistrustful of (mlarc’veli) and reviling (mk’icxveli)] (the
eldest son)
სამოციქულოს ხელნაწერები ივირონის მონასტრის ქართულ ხელნაწერთა კოლექციაში. PRAXAPOSTOLOS MANUSCRIPTS IN THE COLLECTION OF GEORGIAN MANUSCRIPTS OF THE HOLY MONASTERY OF IVIRON
No full textThe Biblical manuscript known as “Praxapostolos“ (Greek
Πραξαπόστολος) embraces the acts of the Apostles and Epistoles.
Their number and order varied in the collection prior to the development
of the canon of the New Testament (Metzger, Bruce M., 1987).
Finally, “Praxapostolos” united 22 books: acts of the Apostles, 7 Catholic
epistles and 14 epistles by St. Paul. These books must have been
translated into Georgian in the early period (IV-V centuries). Fragments
of St. Paul’s epistles found in the Khanmeti Palimpsests prove
that there were Georgian translations of other books of the “Praxapostolos”
as well. However, earlier manuscripts have not survived,
and the most ancient preserved ones are dated by the tenth century.
Although in the old Georgian literary tradition the Acts of the
Apostles and epistles are presented in one book, their critical texts
were published separately (Abuladze, I., 1950; Garitte, G., 1955; Lortkipanidze,
K., 1956; Dzotsenidze, K., Danelia, K, 1974). These publications
represent the data of 12 manuscripts of “Praxapostolos”, out of
which two belong to the Athonite collection – Ivir.georg.42 and Ivir.
georg.78 (the latter refers solely to St. Paul’s Epistles).
While working on the project financed by Shota Rustaveli National
science Foundation (FR-21-7518) aimed at the preparation for publication of the critical text of the Old Georgian translation of
the “Acts of Apostles”, we found approximately 10 additional manuscripts
of the above-mentioned text, including the codex from the
collection of Georgian manuscripts of the Holy Monastery of Iviron
– Ivir.georg.19. Until now, this manuscript has not been used for the
identification and publication of the texts. This codex, which, alongside
with the Acts of the Apostles, contains epistles, has been dated
by R. Blake by XIII-XVI centuries. According to R. Blake, it contains a
text edited by George the Hagiorite (Blake, R.,1932:117). A. Tsagareli
dates the manuscript by XIV-XVI centuries (Tsagareli A., 1886:201). The
publishers of the text, who had no access to the manuscript itself,
must have neglected the manuscript because it was dated by later
period. The recently published catalogue of Georgian manuscripts of
the Holy Monastery of Iviron dates the manuscipt by XIII-XIV centuries
(Gippert J., et al., 2022:202). However, observation of the architectonics
of the collection based on the digital copy of the manuscript
and analysis of the text of the “Acts of the Apostles” have made us
think that the manuscript is of Pre-Athonite (B) redaction. This once
again proves that “the text cannot be newer than the manuscript,
but there are frequent cases when the text is older than the manuscript“
(Likhachev, D., 1964:38).კვლევა განხორციელდა შოთა რუსთაველის საქართველოს ეროვნული
სამეცნიერო ფონდის ფინანსური მხარდაჭერი
Notes on the End of Slave Trade in Georgia
No full textეძღვნება პროფ. გოჩა ჯაფარიძის ხსოვნას (1942 – 2020)/ Dedicated to Memory of Prof. Gocha Japaridze (1942 – 2020)The local historiography credited Russian Empire for suppression and ending of
slave trade in Georgia. The article argues, that alongside with Russian efforts, the
Ottomans and its allies Britain and France have also played important role in this
process. It considers the important insides into the end of Georgian slave trade studied
by Ehud Toledano and Hakan Erdem and examines published and archival sources on
the matter. A recently published Ottoman documents from mid-19th century show, that
Ottoman provincial government was instructed to abolish the sale of Georgian and
Circassian slaves and punish those involved in kidnapping or a trade. Article also
examines the correspondence of British diplomats from 1855, deployed in the Ottoman
provinces bordering Georgia. These demonstrate active involvement of British diplomats
in enactment of abolitionist policies of the Ottoman government with regards to
Georgian and Caucasian slave trade. As a result, some Georgian slaves were manumitted
and repatriated to Georgia. Unpublished Russian report from Georgian National
Archives provides a list of 129 Georgians that were kidnapped from Guria district in the
Western Georgia during 1853-1855. The same document also lists names and residences
of kidnappers and criminals involved in the slave trade within the region. These lists
were likely made for organizing return of kidnapped and enslaved residents, as well as
punishment of criminals potentially involved in kidnapping and slave trade.
The article shows that Ottoman efforts, coupled with insistence and encouragement
from its British and French allies, were important factors for ending large scale slave
trade in Georgia
The impact of the pandemic on Georgian agriculture – challenges and opportunities
Get PDF1. კუნჭულია ი., კოჭლამაზაშვილი რ., კორონავირუსის გავლენა სოფლის მეურნეობაზე: მსოფლიოს
სხვადასხვა ქვეყნების ანტიკრიზისული გეგმები, საქართველოს ფერმერთა ასოციაცია,
https://gfa.org.ge/%E1%83%99%E1%83%9D%E1%83%A0%E1%83%9D%E1%83%9C%E1%83%90%E1%83
%95%E1%83%98%E1%83%A0%E1%83%A3%E1%83%A1%E1%83%98%E1%83%A1%E1%83%92%E1%83%9
0%E1%83%95%E1%83%9A%E1%83%94%E1%83%9C%E1%83%90-%E1%83%A1%E1%83%9D/
2. ხარაიშვილი ე., ლობჟანიძე ნ., აგროსასურსათო პროდუქტებით ვაჭრობა: გამოწვევები და
შესაძლებლობები COVID-19 პანდემიის პირობებში, 2021.
https://tsu.ge/assets/media/files/7/siaxle%202022/2022---%20konferencia.pdf
3. საქართველოს სოფლის მეურნეობა, საქართველოს სტატისტიკის ეროვნული სამსახური,
2022, გვ., 19, 29. https://www.geostat.ge/ka/single-archive/3371
4. საქართველოს სოფლის მეურნეობა, საქართველოს სტატისტიკის ეროვნული სამსახური,
2021, https://www.geostat.ge/ka/single-archive/3371
5. საქართველოს საგარეო ვაჭრობა, 2021, https://www.geostat.ge/media/46988/External-
Merchandise-Trade-2021_publication.pdf
6. საქართველოს სტატისტიკის ეროვნული სამსახურის კვარტალური მონაცემები, 2020.
7. ანტიკრიზისული გეგმა, საქართველოს გარემოს დაცვისა და სოფლის მეურნეობის
სამინისტრო, 2020. https://mepa.gov.ge/Ge/Page/AntiCrisisPlan
8. საქართველოს ფერმერთა ასოციაციის 2020-2021 წლის ანგარიში. https://gfa.org.ge/wpcontent/
uploads/2022/03/GFA_REPORT_2021_GE.pdf
9. США выделят 19 млрд долларов на поддержку фермеров
https://www.dw.com/ru/%D1%81%D1%88%D0%B0-
%D0%B2%D1%8B%D0%B4%D0%B5%D0%BB%D1%8F%D1%82-19-%D0%BC%D0%BB%D1%80%D0%B4-
%D0%B4%D0%BE%D0%BB%D0%BB%D0%B0%D1%80%D0%BE%D0%B2-%D0%BD%D0%B0-
%D0%BF%D0%BE%D0%B4%D0%B4%D0%B5%D1%80%D0%B6%D0%BA%D1%83-
%D1%84%D0%B5%D1%80%D0%BC%D0%B5%D1%80%D0%BE%D0%B2-%D0%B8%D0%B7-
%D0%B7%D0%B0%D0%BA%D0%BE%D1%80%D0%BE%D0%BD%D0%B0%D0%B2%D0%B8%D1%80%D1%8
3%D1%81%D0%B0/a-53170538
10. Wasito, Hermawan H., Mulyono J., Sirnawati E., Sihombing Y., Ratri D. (2021). Covid-19: impact on
agricultural and anticipate strategies. E3S Web of Conferences 306, 02016
https://doi.org/10.1051/e3sconf/202130602016
11. FAO. (2021). “AGRICULTURAL TRADE & POLICY RESPONSES DURING THE FIRST WAVE OF THE
COVID-19PANDEMIC IN 2020”. Food and Agriculture Organization of the United Nations Rome,
2021 https://www.fao.- org/3/cb4553en/cb4553en.pdfThe paper analyzes the development trends of agriculture during the COVID-19 pandemic. In particular,
the main indicators of agricultural development before and during the pandemic in 2018-2021 are presented.
Also, the possibilities of production of agricultural products for export are evaluated. The anti-crisis plan for
rural development adopted by the Government of Georgia, its positive aspects and impact on the development
of the sector are discussed. Projects implemented in Georgian agriculture are evaluated. Based on the
research, positive trends of development in the field during the pandemic were identified. Based on the
analysis of agricultural development indicators before the pandemic and during the pandemic, conclusions are
made and recommendations are developed that determine the future development of agriculture
Modern approaches of improving the quality of external audit in the banking sector (გარე აუდიტის ხარისხის ამაღლების თანამედროვე მიდგომები საბანკო სექტორში)
No full text1. Datar S. Feltham,GA Hughes j.1991 The role of audita and audit quality in valuing new issues. Journal of Accounting and
Economics 3
2. Watts, R Zimmerman j. 1981 The Market for independence and Independent auditors. University of Rochester.
Unpublinhed Manuecript
3. Francis j. 1984 the effect of audit Firm size on audit prices etudy of the Australis market. Journal of Accounting and
Economics 133
4. LEVAN SABAURI 2018 AUDIT RISK MANAGEMENT AND ITS AFECT ON THE AUDIT OF THE FINANCIAL
STATEMENT. J. GLOBALIZATION AND BUSINESS. 215-220
5. Manoj A, Zhaorui G,Yum M, Tianshu Z. Diversity of Signing Auditors and Audit Quality Evidence from Capital Market in
China. Journal International Review of Economics, Finance 2021 555-557
6. Regulation EU No 537/2014 OF The European Parliament and of the council of the Council on specificIn the context of globalization, proper regulation of audit procedures requires multilateral international
cooperation in order to carry out supervisory reform that ensures the stability of the banking system, its efficient
functioning, the creation of a competitive environment and the reduction of risks. These above mentioned
problems in the banking sector can be solved through the improvement of accounting systems and joint practical
activities with foreign partners. The requirements for quality control of audit services are set by international
auditing standards as well as local legislation. The article discusses the problems, tasks, opportunities and positive
results related to the implementation of EU standards. Conclusions have been drawn up to assess the quality of an
external audit of the bank and to improve its supervisory policy
ქართულ-ევროპულ ლიტერატურულ ურთიერთობათა ისტორიიდან
Get PDFმონოგრაფიაში ნაჩვენებია, თუ როგორ არის დანახული ევროპელ მწერალთა და მოგზაურთა მიერ საქართველო, როგორ უკავშირებენ ისინი ქართულ რეალობას ევროპულს და რას მიიჩნევენ ქართველთა იდენტობის ძირითად მახასიათებლებად. საუბარია იმის შესახებ, თუ რა საერთო ტენდენციები ახა- სიათებს ქართულ და ევროპულ ლიტერატურას, რომ XIX საუკუნის ქართული ლიტერატურა ეფუძნება როგორც ეროვნულ, ასევე ევროპულ ლიტერატურულ ტრადიციებსა და სააზროვნო სისტემას. წიგნი გამიზნულია ლიტერატურათმცოდნეებისათვის, საუ- ნივერსიტეტო სწავლების სამივე საფეხურის სტუდენტებისა და მკითხველთა ფართო წრისათვის