realization+principle

[ˈprɪnsəpl]

accruals principle принцип наращивания accusatorial principle доктрина обвинения adhesion principle принцип согласия principle принцип; правило; закон; as a matter of principle в принципе; unanimity principle принцип единогласия assessment principle принцип оценки auditing principle принцип проведения ревизии averaging principle принцип усреднения basic principle основной принцип benefit principle принцип полезности business principle деловой принцип business principle принципы ведения торгово-промышленной деятельности calculation principle принцип вычислений calculation principle принцип расчета cutting-off principle принцип периодизации decision as to principle решение в принципе depreciation principle принцип начисления износа distribution/contribution principle принцип распределения и отчисления domain principles специальные принципы equimarginal principle принцип равенства в пределе exclusion principle принцип исключения FIFO principle принцип обслуживания в порядке поступления FIFO principle принцип расходования в порядке поступления first-in-first-out principle принцип обслуживания в порядке поступления first-in-last-out principle принцип обслуживания в обратном порядке fundamental principle основной принцип going concern principle принцип деятельности предприятия immutability principle принцип неизменности in principle в принципе; on principle из принципа; on the principle that исходя из того, что inventory principle принцип управления запасами invoicing principle порядок выписки счета-фактуры leading principle основной принцип legal principle правовой принцип liberty principle принцип свободы majority principle принцип большинства man of high(est) principle высокопринципиальный человек; a man of no principles беспринципный человек management principle руководящий принцип management principle управленческий принцип maximum principle принцип максимума of principle принципиальный; a question of principle принципиальный вопрос in principle в принципе; on principle из принципа; on the principle that исходя из того, что in principle в принципе; on principle из принципа; on the principle that исходя из того, что parity principle принцип паритета polluter pays principle принцип "загрязнитель платит" precautionary principle принцип предосторожности principle аксиома principle закон principle основа principle основное правило principle первопричина; причина, источник principle правило principle принцип, доктрина, правило, норма principle принцип; правило; закон; as a matter of principle в принципе; unanimity principle принцип единогласия principle принцип principle принцип устройства (машины, механизма и т. п.) principle хим. составная часть, элемент principle for allocation of reserves принцип распределения резервов principle of 'just who do you think you are' принцип "вы именно тот, кем вы себя считаете" principle of balance принцип баланса principle of causation принцип причинной обусловленности principle of equal pay принцип равной оплаты principle of equality принцип равенства principle of free access to public records принцип свободного доступа к государственным архивам principle of law правовая норма principle of oral proceedings принцип устного производства principle of reciprocity принцип взаимности principle of scission система раздельных режимов супружеской собственности для движимости и недвижимости principle of solidarity принцип солидарности principle of surrogation принцип замещения pro rata principle принцип пропорциональности quality principle принцип обеспечения качества of principle принципиальный; a question of principle принципиальный вопрос question!: principle of principle вопрос принципа rating principle принцип расчета страховых премий rating principle принцип расчета тарифных ставок realization principle принцип реализации reserve allocation principle принцип распределения резерва resolution principle принцип резолюций scarcity principle принцип недостаточности shortage principle принцип дефицита tax principle принцип налогообложения territorial principle территориальный принцип total cost principle принцип общей стоимости principle принцип; правило; закон; as a matter of principle в принципе; unanimity principle принцип единогласия valuation principle принцип оценивания

the principle that increases in value should only be recognized on realization of assets by arm’s-length sale to an independent purchaser

учет признание дохода (процесс зачисления полученного в течение учетного периода дохода с использованием одного из нескольких методов; как правило, доход признается полученным в момент продажи товара или оказания услуги; также доход может признаваться в момент поступления средств, иногда — в процессе производства или в момент завершения производства; признание дохода должно совпадать с признанием соответствующих расходов)

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разрешение (resolution, permission, permit, authorization, solution, dispensation)

распределение (distribution, allocation, assignment, breakdown, spreading, dispensation)

освобождение (release, liberation, emancipation, exemption, relief, dispensation)

раздача (distribution, dispensation)

завет (covenant, testament, behest, dispensation)

особое разрешение (dispensation)

закон (law, act, principle, jus, ordinance, dispensation)

особая милость (dispensation)

божий промысл (dispensation, disposition)

разрешение брака (dispensation)

осуществление (implementation, exercise, realization, fulfillment, effect, dispensation)

SUBJECT AREA: Electricity, Public utilities

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Gramme trained as a carpenter and showed an early talent for working with machinery. Moving to Paris he found employment in the Alliance factory as a model maker. With a growing interest in electricity he left to become an instrument maker with Heinrich Daniel Rühmkorff. In 1870 he patented the uniformly wound ring-armature dynamo with which his name is associated. Together with Hippolyte Fontaine, in 1871 Gramme opened a factory to manufacture his dynamos. They rapidly became a commercial success for both arc lighting and electrochemical purposes, international publicity being achieved at exhibitions in Vienna, Paris and Philadelphia. It was the realization that a Gramme machine was capable of running as a motor, i.e. the reversibility of function, that illustrated the entire concept of power transmission by electricity. This was first publicly demonstrated in 1873. In 1874 Gramme reduced the size and increased the efficiency of his generators by relying completely on the principle of self-excitation. It was the first practical machine in which were combined the features of continuity of commutation, self-excitation, good lamination of the armature core and a reasonably good magnetic circuit. This dynamo, together with the self-regulating arc lamps then available, made possible the innumerable electric-lighting schemes that followed. These were of the greatest importance in demonstrating that electric lighting was a practical and economic means of illumination. Gramme also designed an alternator to operate Jablochkoff candles. For some years he took an active part in the operations of the Société Gramme and also experimented in his own workshop without collaboration, but made no further contribution to electrical technology.

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   1) The Criterion of Insightful Behavior

   We can... distinguish sharply between the kind of behavior which from the very beginning arises out of a consideration of the structure of a situation, and one that does not. Only in the former case do we speak of insight, and only that behavior of animals definitely appears to us intelligent which takes account from the beginning of the lay of the land, and proceeds to deal with it in a single, continuous, and definite course. Hence follows this criterion of insight: the appearance of a complete solution with reference to the whole lay- out of the field. (KoЁhler, 1927, pp. 169-170)

   2) Signs Occasion Thought but Not Action

   Signs, in [Edward] Tolman's theory, occasion in the rat realization, or cognition, or judgment, or hypotheses, or abstraction, but they do not occasion action. In his concern with what goes on in the rat's mind, Tolman has neglected to predict what the rat will do. So far as the theory is concerned the rat is left buried in thought: if he gets to the food-box at the end that is his concern, not the concern of the theory. (Guthrie, 1972, p. 172)

   3) A New Insight Consists of a Recombination of Pre-existent Mediating Properties

   The insightful act is an excellent example of something that is not learned, but still depends on learning. It is not learned, since it can be adequately performed on its first occurrence; it is not perfected through practice in the first place, but appears all at once in recognizable form (further practice, however, may still improve it). On the other hand, the situation must not be completely strange; the animal must have had prior experience with the component parts of the situation, or with other situations that have some similarity to it.... All our evidence thus points to the conclusion that a new insight consists of a recombination of pre existent mediating processes, not the sudden appearance of a wholly new process. (Hebb, 1958, pp. 204-205)

   4) Interpretation of Morgan's Canon

   In Morgan's own words, the principle is, "In no case may we interpret an action as the outcome of the exercise of a higher psychical faculty, if it can be interpreted as the outcome of the exercise of one which stands lower in the psychological scale." Behaviorists universally adopted this idea as their own, interpreting it as meaning that crediting consciousness to animals can't be justified if the animal's behavior can be explained in any other way, because consciousness is certainly a "higher psychical faculty." Actually, their interpretation is wrong, since Morgan was perfectly happy with the idea of animal consciousness: he even gives examples of it directly taken from dog behavior. Thus in The Limits of Animal Intelligence, he describes a dog returning from a walk "tired" and "hungry" and going down into the kitchen and "looking up wistfully" at the cook. Says Morgan about this, "I, for one, would not feel disposed to question that he has in his mind's eye a more or less definite idea of a bone."

   Morgan's Canon really applies to situations where the level of intelligence credited to an animal's behavior goes well beyond what is really needed for simple and sensible explanation. Thus application of Morgan's Canon would prevent us from presuming that, when a dog finds its way home after being lost for a day, it must have the ability to read a map, or that, if a dog always begins to act hungry and pace around the kitchen at 6 P.M. and is always fed at 6:30 P.M., this must indicate that it has learned how to tell time. These conclusions involve levels of intelligence that are simply not needed to explain the behaviors. (Coren, 1994, pp. 72-73)

   1) The Catalyst to Darwin's Discovery of the Principle of Natural Selection

   In October 1838 that is, fifteen months after I had begun my systematic enquiry, I happened to read for amusement "Malthus on Population," and being well prepared to appreciate the struggle for existence which everywhere goes on from long-continued observation of the habits of animals and plants, it at once struck me that under these circumstances favorable variations would tend to be preserved, and unfavorable ones to be destroyed. (Darwin, 1911, p. 68)

   2) Insight in the Chimpanzee

   The insight of the chimpanzee shows itself to be principally determined by his optical apprehension of the situation. (KoЁhler, 1925, p. 267)

   3) Brevity, Suddenness and Immediate Certainty

   Then I turned my attention to the study of some arithmetical questions apparently without much success and without a suspicion of any connection with my preceding researches. Disgusted with my failure, I went to spend a few days at the seaside, and thought of something else. One morning, walking on the bluff, the idea came to me, with just the same characteristics of brevity, suddenness and immediate certainty, that the arithmetic transformations of indeterminate ternary quadratic forms were identical with those of non-Euclidean geometry. (Poincareґ, 1929, p. 388)

   4) Insight Is Not a Mysterious Mental Agent

   The direct awareness of determination... may also be called insight. When I once used this expression in a description of the intelligent behavior of apes, an unfortunate misunderstanding was, it seems, not entirely prevented.... Apparently, some readers interpreted this formulation as though it referred to a mysterious mental agent or faculty which was made responsible for the apes' behavior. Actually, nothing of this sort was intended... the concept is used in a strictly descriptive fashion. (KoЁhler, 1947, pp. 341-342)

   5) Insight in Animal Problem- Solving

   The task must be neither so easy that the animal solves the problem at once, thus not allowing one to analyze the solution; nor so hard that the animal fails to solve it except by rote learning in a long series of trials. With a problem of such borderline difficulty, the solution may appear out of a blue sky. There is a period first of fruitless effort in one direction, or perhaps a series of attempted solutions. Then suddenly there is a complete change in the direction of effort, and a cleancut solution of the task. This then is the first criterion of the occurrence of insight. The behavior cannot be described as a gradual accretion of learning; it is evident that something has happened in the animal at the moment of solution. (What happens is another matter.) (Hebb, 1949, p. 160)

   6) An Explanation of Sudden Insight

   If the subject had not spontaneously solved the problem [of how to catch hold at the same time of two strings hung from the ceiling so wide apart that he or she could only get hold of one at a time, when the only available tool was a pair of pliers, by tying the pliers to one string and setting it into pendular motion] within ten minutes, Maier supplied him with a hint; he would "accidentally" brush against one of the strings, causing it to swing gently. Of those who solved the problem after this hint, the average interval between hint and solution was only forty-two seconds.... Most of those subjects who solved the problem immediately after the hint did so without any realization that they had been given one. The "idea" of making a pendulum with pliers seemed to arise spontaneously. (Osgood, 1960, p. 633)

   7) Flashes of Insight Do Not Explain Problem- Solving

   There seems to be very little reason to believe that solutions to novel problems come about in flashes of insight, independently of past experience.... People create solutions to new problems by starting with what they know and later modifying it to meet the specific problem at hand. (Weisberg, 1986, p. 50)