GENERAL PROVISIONS
Chapter 1. Information law as a branch of law
The creation of modern, complex information technologies of a new generation has led to almost limitless possibilities for society and the state in obtaining and using information. As a result, information has become the most important resource of the state along with its other main resources - natural, economic, labor, material.
In philosophical literature, a stable tradition has developed of considering information based on the philosophical categories of reflection and difference (diversity). Information does not exist without reflection, just as reflection does not exist without information. The property of reflection is the ability of any object to reproduce certain features of the objects affecting it. However, to define the concept of information, one category of reflection is not enough. Information takes place only where there is a certain difference among some identity. The unit of measurement of information can be considered an elementary difference, i.e. the difference between two objects in any one fixed property. The more elements in a collection that are distinct from each other, the more information this collection contains. Thus, information in philosophy is defined as reflected diversity, namely the variety that a reflecting object contains about what is being reflected.
Stand out four types of reflection: in inanimate natural nature (elementary reflection), in living nature (biological reflection), in society (social reflection) and in artificial nature.
The main forms of reflection correspond to four types of information:
– elementary (in inanimate nature);
– biological (in living nature objects);
– social (in society);
– technical-cybernetic (in automated devices).
As noted by I.A. Yurchenko, the peculiarity of information is that it cannot be imagined without any material basis; it is an attribute (property) of matter and is inseparable from it. Even when information is reflected by a person’s consciousness, it exists only in unity with certain neurophysiological processes, i.e. has its own material carrier. It should be noted that in the idealistic view, information exists independently, without a carrier, for example, the human soul, the information field of the Earth, etc.
Social information is information received and used by people. It exists in two forms - material and ideal. Material social information is “potential” information that exists as a “thing in itself.” It is present in objects that have been influenced by humans (for example, technology, other objects created by man, new varieties of plants and breeds of animals, etc.). Information that a person extracts from environment and reflects with its consciousness, turns into ideal social information.
Ideal social information is the perceived content of a message regarding a particular fact, transmitted by an individual or a group of them in verbal or any other sign or figurative form to another individual or group of them. It is this type of social information that is the object of legal regulation. That is, legal regulation of information as a subject is possible only if this information is displayed by a person.
At the end of the 50s. one of the founders of cybernetics, N. Winner, defined information as “the designation of content received from the external world in the process of our adaptation to it and the adaptation of our senses to it. The process of obtaining and using information is the process of our adaptation to the contingencies of the external environment and our life activity in this environment.” In this definition, the scientist for the first time touches on the problem of incomplete information received by an individual, on the one hand, and on the other, the need to protect information from “accidents of the external environment.”
The development of information technology makes it necessary to intensively improve legislative framework, introduces into the legal sphere concepts previously used in cybernetics and computer science.
In addition, in order for information to be subject to legal regulation, it must have appropriate so-called legal properties.
The legal properties of information include the following.
1. Physical inalienability - information cannot be separated from the material medium. For example, if a person has composed a poem or written a story and wants to sell it, this information will not disappear from him after the transaction is completed, as if he sold a car or a closet; Thus, the alienation of information is replaced by the transfer of rights to use it.
2. Isolation - information for inclusion in civil circulation is used in the form of symbols, signs, thus is isolated from the manufacturer and exists separately.
3. The duality of information and the medium is that information is a thing on a material medium.
4. Distribution (replication) – the ability to distribute an unlimited number of copies without changing the content of the information.
5. Organizational form of information – document.
6. Instance – the existence of information on a separate material medium, hence accounting for the number of copies through accounting for the number of media.
Of course, the legal concept of information is somewhat narrower than the philosophical one. Yes, Art. 2 of the Federal Law of February 20, 1995 No. 24-FZ “On information, informatization and information protection” gives the following definition: “Information is information about persons, objects, facts, events, phenomena and processes, regardless of the form of their presentation” . New Federal Law No. 149-FZ of July 27, 2006 “On information, information technologies and information protection” (hereinafter referred to as the Information Law) in Art. 2 expanded the concept of “information”: “Information is information (messages, data) regardless of the form of their presentation). In this context, the term “information” becomes universal; it means any information about someone or something received from any source in any form: written, oral, visual, etc. In this definition, information is understood as real objects of social life: persons, objects, facts, events, phenomena, processes. This information can serve as both an object of knowledge and a resource for replenishing the information base: on the one hand, information can be obtained as a result of research into the surrounding reality and added to an already existing objective system of knowledge about the world, and on the other hand, it can be the object of a search made by a specific consumer for achieving his goals.
The following methods exist for summarizing information about an organization’s business operations for the reporting period:
1 Reconciliation of the results of analytical and synthetic accounting. Evidence of the correctness of accounting is:
· equality of the sum of the balances of analytical accounts opened in the development of a certain synthetic account and the balances of this synthetic account;
· equality of the sum of turnovers on the debit or credit of the same analytical accounts and turnovers on the debit or credit of the synthetic account.
2 Inventory of property and financial obligations of the organization. Inventory is the establishment of the actual availability of funds and their sources, costs incurred, etc. by recalculating balances in kind or by checking accounting records. Commissions are created to carry out inventory and audits, which are approved by the head of the organization, and orders are created for the appointment of commissions. This information reflected in the accounting policy of the enterprise.
3 Calculation and availability of taxes.
4 Closing profit accounts. According to the established procedure for maintaining accounting records during the reporting year, all organizations form the financial result of their activities on account 99 “Profits and losses”. Business transactions are reflected on account 99 according to the so-called cumulative principle, i.e. cumulative total since the beginning of the year. The final financial result for the reporting period is determined by comparing credit and debit turnover in account 99 “Profits and losses”. Thus, the organization records its balance sheet profit during the year in the following account: 99 “Profits and losses”.
5 Ensuring the comparability of reporting data with indicators for the corresponding period of the previous year.
If the data for the period preceding the reporting period are not comparable with the data for the reporting period, the first of these data are subject to adjustment based on the rules established by regulations.
Each adjustment is reflected in the notes to the balance sheet and the income statement along with an indication of its reasons (revaluation of fixed assets, change in the market value of shares, etc.).
When familiarizing yourself with the progress of preliminary work before drawing up annual financial statements, the correctness and procedure for carrying out these activities is confirmed.
Before starting to compile the balance sheet, it is necessary to determine the level of materiality of the balance sheet indicators. An indicator is considered significant if its non-disclosure could affect economic decisions made on the basis of reporting information.
The materiality threshold may be 5% or lower.
The formation of the annual balance sheet is necessarily preceded by the following preparatory stages:
· the distribution of income and expenses between adjacent reporting periods is clarified;
· a revaluation (clarification of the valuation) of property balance sheet items is carried out - movable and immovable property, materials, goods, securities, debts (liabilities), etc. The final entries of December form the estimated reserves provided for in the accounting policies of the organization or current legislation;
· the final financial result is revealed by summing up all partial results, account 99 “Profits and losses” is closed;
· a turnover sheet is drawn up for the General Ledger accounts, covering all corrective, adjusting and additional entries;
· in accordance with Art. 11 of the Federal Law “On Accounting”, an inventory of all balance sheet items is required, after which the balances of the General Ledger accounts are adjusted in full accordance with the inventory results.
Identification during inventory of discrepancies between the actual availability of property and accounting data are reflected in the accounts in the following order.
1 Surplus property is accounted for (at the market price on the date of the inventory), and the corresponding amount is taken into account as part of other income:
Dt account 10(41.50…) - Kt subaccount. 91-1
2 Shortage of property and its damage within the limits of natural loss norms are included in production costs:
a) a shortage of fixed assets (at residual value), materials, goods is reflected
Dt count.94 - Kt count.01(10.41…)
b) the shortage in excess of the norms of natural loss is attributed to the guilty person
Dt sub.73-2 - Kt sch. 94
c) reflects the difference between the book value of the missing valuables and the amount to be recovered from the guilty party
Dt subaccount.73-2 - Kt 98-4
d) withheld from wages employee (received at the cash desk) amount of material damage
Dt account 70(50) - Kt subaccount 73-2
e) the corresponding share of deferred income is included in other income
Dt subaccount 98-4 - Kt subaccount 91-1
3 If the guilty persons are not identified or the court refuses to recover damages from them, then losses from the shortage of property and its damage are written off as other expenses:
Dt subaccount 91-2 - Kt subaccount 94
At the end of the reporting period, debit and credit turnovers are calculated for all accounts in the General Ledger, and the final balance is displayed for the vast majority of accounts.
For some accounts, for example 60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers”, 68 “Settlements for taxes and fees”, 71 “Settlements with accountable persons”, 75 “Settlements with founders”, 76 “Settlements with different debtors and creditors”, it is necessary to calculate the expanded balance.
Reflection of the expanded balance in the balance sheet (in the debit asset, in the credit liability) is necessary for an objective description of the financial position of the organization.
Mutual repayment of receivables and payables (collapse of balances) leads to falsification of the balance sheet.
Accounts 25 “General production expenses”, 26 “General business expenses”, 28 “Defects in production”, 40 “Output of products (works, services), 94 “Shortages and losses from damage to valuables” are closed monthly, their turnover for Dt and Ct is necessarily equal , there is no balance.
Accounts 90 “Sales”, 91 “Other income and expenses”, 99 “Profits and losses” are closed once at the end of the year.
General Ledger indicators (debit and credit turnover of accounts, balances) are used to prepare financial statements. To ensure that these figures are accurate and complete, account records should be reviewed periodically.
To check the completeness and correctness of account records, various techniques are used, which depend on the form of accounting used in the organization.
Typically, records in the General Ledger accounts are checked in the following areas:
· compare the turnover for each synthetic account with the totals of the documents that served as the basis for the entries;
· compare turnovers and balances or only balances for all accounts of synthetic accounting;
· reconcile turnover and balances or only balances for each synthetic account with the corresponding indicators of analytical accounting.
Information about completed business transactions (facts
economic activity) reflected in the primary justifier
documents, must be reflected in the accounts (in the accounting registers
Terek accounting) using the double entry method. Accounts and double entry -
the most important, key elements of accounting methodology.
Accounting (as a method) is a method of group
feasting and current reflection of information about homogeneous objects
accounting. Accounting and double entry method
used at the stage of accumulation and generalization of information about volume
organizational accounting projects. In accounting accounts
Formation about accounting objects is reflected in monetary terms
in terms of currency Russian Federation- rubles and kopecks.
For each element (object) of economic activity there is an open
a separate account is created. By appearance the account represents
table consisting of two parts.
Account number and name
Debit (D)
The initial balance (Сн) is reflected according to
debit on active accounts
we are on the debit side of the account
Debit turnover (Od)
The final balance (Sk) is reflected according to
debit on active accounts
Credit (K)
SN is reflected as a credit to liability
accounts
Information about operations, reflecting
we are on account credit
Loan turnover (OK)
CK is reflected as a credit to liability
accounts
At the beginning of the table, the account number and name are indicated, which
correspond, as a rule, to the name of the accounting object, information
which will be reflected on this account. For example, account 01 “Os
new funds”, account 50 “Cash”, account 80 “Authorized capital”, account
20 “Main production”, etc.
The left side of the accounting account is called debit (from the Latin debet -
he should, abbreviated as D), right part- credit (from lat. creditum -
loan, debt, abbreviated K). “Debit” and “credit” are conditional
technical terms meaning the names of the parties to the account. Sum
MA of transactions reflected for the reporting period on the debit of the account, called
is determined by debit turnover (Od), and accordingly the amount of transactions,
reflected for the reporting period on the account credit is called turnover
tami on loan (OK).
To indicate balances on accounting accounts, use
are expressed by the term balance (from Italian saldo - calculation). Usually the balance is on
the beginning of the month (reporting period) is designated as Сн, and the balance on the
month (reporting period) - Sk. Closing balance for each
account is transferred to the same account as the initial balance for the subsequent
accounting in the new reporting period, and thus is implemented
principle of accounting continuity.
Opening an account means reflecting the initial or ending balance on it.
you would have one operation. Closing an account means reducing its balance to zero.
In other words, if the account has a zero balance, then
There is no talk about closing this account.
Accounting accounts can be classified into different types
innovations depending on accounting purposes.
According to the economic content, accounts are divided into: accounting accounts
non-current assets, inventories, production costs
management, accounting of finished products and goods, cash, calculation
commodities, capital, financial results. This classification is
used to group accounts in the Chart of Accounts
accounting of financial and economic activities of organizations.
According to the level of detail of information about account accounting objects
are divided into synthetic, subaccounts and analytical.
In relation to the balance sheet (by ownership of property and liabilities
statements) - on-balance sheet and off-balance sheet.
In relation to the sides of the balance sheet, balance sheet accounts are divided into
active, passive and actively passive.
Synthetic accounts serve to reflect information only
in monetary terms about enlarged accounting objects.
Synthetic accounting accounts are maintained synthetically
Russian accounting, which, in accordance with the Accounting Law
represents an accounting of generalized accounting data
on the types of property, liabilities and business transactions for the purpose of
divided economic characteristics.
The names and numbers of synthetic accounts are unified and grouped
listed in the Chart of Accounts.
Separate synthetic accounts (first order accounts) are given
in the Chart of Accounts by subaccounts (second order accounts). On Sat
accounts detail information within the synthetic (main)
accounts. On subaccounts, information is reflected only in monetary terms.
marriage. Subaccounts are synthetic accounts of the second order. Leftovers
(balances) of synthetic accounts are grouped in form No. 1 accountant
financial reporting of the organization - balance sheet.
Analytical accounts are opened in the development of synthetic accounts
com (or subaccounts) for each specific one belonging to this
object of accounting for an enterprise. Accounting that is kept
on analytical accounts is called analytical accounting. In proportion
In accordance with the Accounting Law, analytical accounting is carried out
accountant in personal, material and other analytical accounts
accounting, grouping detailed information about property,
obligations and business transactions within each synthe
tic account.
In analytical accounts, accounting is carried out both in natural and
and in monetary instruments.
The development of a system of analytical accounts is carried out by each
organization independently. List of those used by the organization
analytical accounts are contained in the working chart of accounts of the accountant
accounting, which is the most important element of the accounting policy
organization tics.
The working chart of accounts is a list of used
in a given organization of synthetic accounts with their detailed breakdown
to subaccounts and analytical accounts.
4.3. Accounting concept. The procedure for reflecting information on accounting accounts
Analytical accounts are arbitrarily given names and assigned
numbers. The composition of an organization's analytical accounts depends on many
factors, primarily on the type of activity. So, in the development of synthetics
commercial account 01 “Fixed assets” in the organization, main type
activities of which construction, sub-accounts can be opened
“Construction machines”, “Passenger cars”, etc. In my opinion
Therefore, in the development of sub-accounts for each inventory item of the main
funds an analytical account is opened. For example, to a subaccount
"Construction machines" subaccounts "Lifting" can be opened
crane”, “Concrete mixer”, etc. In trading to account 01 “Basic media
stva" sub-accounts "Refrigeration units", "Cash
owl devices”, etc. And for each sub-account there will be opened
lytic accounts for accounting for a specific refrigeration unit or
cash register.
In practice, information about completed business transactions
yah, recorded in documents, is first reflected in analytical
com account in natural and monetary measures, and then in general
is shown in the corresponding synthetic account only in monetary terms
expression. Thus, between synthetic and analytical
There is a relationship between the accounts, which is expressed as follows.
Analytical accounts are maintained to detail information, reflect
pressed on a synthetic account.
On a synthetic account, information about enlarged objects
accounting is recorded as a total amount, and on analytical accounts - as a part
in real amounts, giving in the end the same amount as on the synthetic
account.
Balance sheet and off-balance sheet accounts. Balance sheet accounts are intended
chens to record information about objects belonging to a given organization
organizations, and off-balance sheet - to record information about objects, not
belonging to her, but temporarily used by her. Balance synthes
tic accounts have a two-digit number and are grouped into eight
sections of the Chart of Accounts. Information about ending balances
accounts are grouped into assets or liabilities of the balance sheet.
On balance sheet accounts, accounting is carried out using the double entry method.
Off-balance sheet synthetic accounts in the Chart of Accounts are presented
apart. They have three digit number, and when reflected on them
information does not use the double entry method. In accounting
balance sheet, summary information on off-balance sheet accounts is reflected in the
de Certificates of availability of valuables recorded in off-balance sheet accounts.
In turn, balance sheet accounts, depending on what is on them
is reflected and what is the nature of the balance, they can be active, passive
and actively passive.
Active accounts are designed to reflect information about
property of the organization. Active synthetic accounts are grouped
Chapter 4. Fundamentals of accounting methodology
we are mainly in sections from the first to the fifth (inclusive) of the Plan
accounting accounts.
Passive accounts are intended primarily to reflect
information about the capital and reserves of the organization, about loans and credits,
on the amount of accrued wages. Passive synthetic
The accounts are grouped (mostly) in the seventh section of the Chart of Accounts.
Actively passive accounts are designed to reflect information
information about settlements with various counterparties (about the identified debtor
debt or accounts payable), on financial results
activities of the organization (income, expenses, profits, losses).
Active passive synthetic accounts are grouped mainly
in the sixth section of the Chart of Accounts - “Calculations”, and also these are accounts 84
“Retained earnings (uncovered loss)”, 90 “Sales”,
91 “Other income and expenses”, 99 “Profits and losses”.
There are rules for displaying information on balance sheet accounts
active, passive and actively passive accounts.
So, on active accounts:
1) the initial balance is always reflected in debit (and in synthetic
kikh, and on analytical accounts);
2) information about the increase in property is reflected in debit
accounts;
3) information about the decrease (write-off) of property is reflected
on account credit;
4) debit turnover on active accounts increases the final
balance, and credit balances are reduced;
5) the final balance can only be debit or zero
(account is closed), since the property cannot be disposed of in size
greater than it is. The final balance is calculated using the formula
Sk = Sn + Od – Ok,
where Sk
Sn
Od
He
-
-
-
-
final balance;
initial balance for this active account;
turnover on the debit of this account;
turnover on the loan of this account;
6) debit closing balances of active accounts at the end of the reporting period
period are reflected in the balance sheet asset according to the relevant items.
More on topic 4.3. THE CONCEPT OF ACCOUNTING. PROCEDURE FOR REFLECTING INFORMATION ON ACCOUNTING ACCOUNTS:
- 4.1 The concept of accounting accounts as an element of the accounting method
- 5.2 Classification of accounting accounts by structure
- 1.2 Globalization in the world system and its impact on accounting concepts
- 2.4 Institutional continuity in accounting (evolution of concepts and practices)
- 3.3 Analysis of trends in the development of accounting theory
- 3.5 Relationship between accounting theory and methodology
- 1.18. BASIC REGULATIVE DOCUMENTS DETERMINING THE METHODOLOGICAL BASIS, ORGANIZATION AND MAINTENANCE OF ACCOUNTING IN ORGANIZATIONS OF THE RUSSIAN FEDERATION
- 6.2. The procedure for reflecting events after the reporting date in the financial statements
- 4.1. ROLE AND IMPORTANCE OF DOCUMENTS IN THE ACCOUNTING SYSTEM. PROCEDURE FOR CORRECTING ERRORS IN DOCUMENTS
- 4.3. THE CONCEPT OF ACCOUNTING. PROCEDURE FOR REFLECTING INFORMATION ON ACCOUNTING ACCOUNTS
- An example of displaying information on an active synthetic account
- An example of displaying information on a passive synthetic account
- Copyright - Advocacy - Administrative law - Administrative process - Antimonopoly and competition law - Arbitration (economic) process - Audit - Banking system - Banking law - Business - Accounting - Property law - State law and administration - Civil law and process - Monetary law circulation, finance and credit - Money - Diplomatic and consular law -
Above, the concept of information was defined on the basis of the concept of diversity, and therefore on the basis of the category of difference. This section will show the connection between the concept of information and the category of reflection ([A6], [A8], [A10], [A11], [B9], [B16], [B17], [B18]). In particular, the definition of “information = diversity” turns out to be incomplete, and for a comprehensive definition it is necessary to involve reflection.
Let's begin our consideration of the content of the category of reflection with the concept of interaction and causality. The influence of one body on another is associated with reflection. In this case, the object that is the cause is called reflected, and the object that is the effect is called reflective. Reflection is the side causal communications. From the entire content of the concept of interaction, only a certain aspect is extracted. Reflection in a broad sense means the process and result of the influence of one material system on another, which is the reproduction in a different form of the features (traits, aspects, structure) of one system in the features (traits, structure) of another system. In the process of interaction, in the general case, other changes are possible that do not correspond to the characteristics of the reflected system. But from these latest changes when determining reflections, they are distracted.
If we try to reveal what exactly the correspondence between the reflecting and the reflected is, then we can come to the following definition. Reflection is the influence of one material system on another, leading to the establishment of a certain (specific) identity between systems, when the internal differences of one system (reflecting) correspond to the internal differences of another system (reflected).
As follows from the above definition, reflection acts as a dialectical connection between the identity and difference of two objects, and the identity of objects is expressed through difference and thanks to it. This definition makes it possible to express information aspect reflections. Namely, information is nothing more than reflection content. The content of reflection are those changes and differences in the reflecting system that correspond to the internal differences of the reflected system.
Thus, information from the perspective of reflection theory can be represented as reflected diversity , the variety that one object contains about another object. In a symmetrical way, information can be defined as diverse aspect (side, component) of reflection .
Let us show that all types of information movement in information systems are essentially reflection processes. In total, there are four forms of information movement: perception, transmission, storage and processing, and perception and transmission are dual to each other and always form a pair.
Let's first consider the pair perception - transmission. Let object A transmit information, and object B receive it. When we talk about the perception of information, it is implicitly assumed that the perceived information will be stored for some time in the receiving object. In other words, in order for the information to really be perceived object B, some relatively stable changes must occur in it, in which the received information will be encoded. Next, since information comes from from object A, it is nothing more than a part of the internal diversity of this object, separated from the object itself and transferred to a material carrier of a different nature. As a result, we come to the conclusion that changes in the internal diversity of object B correspond some part of the diversity of object A. Consequently, in this case there is a reflection of object A by object B. The object transmitting information acts as the reflected one, and the receiver acts as the reflecting one.
Storage information is its transmission not in space, but in time. The reflected object is the storage device at the initial moment of time, and the reflective object is the same device at subsequent moments. Recycling information is also its transmission (reflection) in time, however, there is a significant difference between the processes of storing and processing information as reflective processes. Storage assumes a complete (at the syntax level) match between the image and the original. During processing, the syntactic form of information inevitably changes, and its meaning and value may also undergo changes. Thus, between the original information and the image information there is a higher type of identity than in the case of storage - genetic identity.
In most cases, in the real process of reflection, the transfer of information from the reflecting object to the reflected object occurs in the form of a signal. Consequently, in order for the reflection process to take place, in addition to the reflected and reflecting objects, a third component is needed - a medium that transmits information encoded in the form of a signal. In communication theory, a signal is understood as any process or object through which information can be transmitted or differences can be encoded. Those properties of signals that do not change (or whose changes are distracted from) do not carry information; for the perceiving object they are identical, devoid of internal differences. The same properties of signals that can transmit differences change according to the change (differences) of the transmitting (reflected) object.
Signals and their corresponding reflection processes can be divided into four types: signals in inanimate, living nature, society and technology. In inanimate nature, the signaling nature of interactions is not used by bodies, the information process is not distinguished from the material-energy process. Information processing is associated with the correlation of information, perceived differences with objects that convey these differences in the form of signals. There is no such correlation in inanimate nature; reflection there is passive.
In living nature, reflection exists at two levels: prepsychic and psychic. These levels correspond to two different forms of information transmission: through code signals and image signals. Pre-psychic reflection corresponds to code signals. Coding arose in the process of evolution as the selection by biological systems of precisely informational (as opposed to material-energy) characteristics of matter. Examples of codes include odorous substances secreted by animals, which they use to mark their territory. Highly developed animals use, along with codes, more advanced signals - mental images. An example would be a cat's intimidating posture (arched back, fluffed tail, flattened ears), accompanied by a hiss or growl.
A distinctive feature of the three highest classes of reflection is that here the information content is, as it were, separated from its material carrier and acquires a relatively independent existence. Thus, the work of modern computers comes down to transmitting sequences of electrical impulses that obey certain rules. However, we still define a computer not as a device for transmitting electrical impulses, but as a device for processing information. At the same time, it is not important for us what the material carrier of information in the computer is: electricity, light (optical computers), compressed air (pneumatic computing machines). Moreover, in highly organized systems, as a rule, there are complex reflection chains consisting of qualitatively heterogeneous objects that reflect each other. Information (diversity) changes its form, passes through several intermediate carriers, perhaps of completely different nature, and, nevertheless, remains itself, that is, retains its content.
In the process of transmitting reflection along a chain of objects reflecting each other, a number of different features of the original reflected prototype are lost, part of its content is lost, and only what remains is what can be objectified and transmitted. Thus, information acts as a side, a component of reflection, its invariant, which can be recoded, transmitted, objectified, etc. The category of reflection turns out to be broader than the concept of information, since information is only one of the components of reflection. Reflection contains a number of non-informational aspects: modality, type of similarity between the image and the original, etc. Analysis of reflective processes leads to the conclusion that they depend on their material carriers for a number of characteristics. Meanwhile, the information content of the reflection is invariant with respect to the carrier: it does not matter whether the information is transmitted via wires, on paper or in oral speech.
Let us consider from these positions the process of transmitting information from person to person. First, person A, reflecting some object M with all the senses, forms a rich and holistic image object. This image certainly contains features that cannot be reduced to “pure” information. Suppose person A talks about object M to person B. In this case, encoding occurs, objectification of the image, isolation of information content (invariant) from it, which is inevitably associated with simplification and impoverishment. Recipient B not only passively remembers A’s story, but forms his own based on it, new image, weaving information into the environment of their associations, experiences, etc. As a result, two people get two largely different images. What these images have in common lies precisely in the information invariant.
Linking information to diversity and reflection has important methodological implications. Each type of reflection, as well as each type of diversity, must have its own type of information and vice versa. This hypothesis aims to search for the corresponding unknown components of the triad “information - reflection - diversity”, if at least one of them is known.
The concept was outlined above, which, according to authoritative experts [A6], is by far the most reasoned and promising. Along with it, there are a number of other points of view on the connection between information and reflection. Without dwelling on them in detail, we will show the general picture based on classification according to two criteria. Firstly, there is a spectrum of points of view from the simple identification of information with reflection to the statement about the possibility of the existence of information processes outside the processes of reflection. In the second case, it is sometimes concluded that information is a more general category than reflection, and reflection is determined on the basis of information.
The next division is along the line between “aspect” and “species” concepts. Supporters of the former believe that information is included as a component, aspect, side of any reflective processes. The consequence is the recognition of the attributive nature of information. (Thus, the theory presented above belongs to the class of aspectual ones.)
On the contrary, species theories argue that information is inherent only some species reflections and is essentially identical to them. Information, according to this point of view, arises only at the level of life, is inextricably linked with management, and exists only in the unity of all its semiotic characteristics: syntactic, semantic and pragmatic (in other words, that which is devoid of usefulness and not used for any goals, -- no information). One of the conclusions of species theories is that in the process of cognition information is not perceived a person from inanimate nature (after all, it simply isn’t there), and is created as a result of the interaction of sensory organs with reflected objects. As noted in [A6], preference should be given to the aspect concept, in particular, because only it allows us to talk about objective existence of information.
The issues of defining the concept of “information” are considered.
1.1. Definition of information
1.2. Quantitative measure of information (- What is the magnitude or amount of information; - Shannon's formula; - Bit and byte; - Expert methods for assessing information and the formation of new measures of information)
1.3. Classification of information (- By coding method; - By area of origin; - By method of transmission and perception; - By public purpose)
1.4. Properties of information (- Attributive properties of information; - Pragmatic properties of information; - Dynamic properties of information)
2. What is computer science
2.1. Definition of computer science
2.2. Main components (- Theoretical computer science; - Simeotics; - Cybernetics; - Analog and digital information processing)
2.3. Some definitions.
Introduction
The problem of teaching computer science at the initial stage, both in senior classes of secondary schools and in the first years of higher education, causes numerous disputes. Until recently, one of the main tasks was considered to be general familiarity with computer technology and the ability to program in one of the simplest languages (usually “School algorithmic language”, “BASIC” or “Pascal”). This orientation marked a bias towards programming. The student began to associate the word “computer science” with the word “programming”. This methodological manual makes an attempt to reveal the concepts of computer science and information in order to use them by specialists in the humanities. Students should be able to operate with information of any kind: linguistic, visual, musical. The manual will help them begin to acquire skills in processing and systematizing information, and orientation in information networks.
1.1. Definition of information
The concept of “Information” is quite widely used in the everyday life of a modern person, so everyone has an intuitive idea of what it is. But when science begins to apply well-known concepts, it clarifies them, adapting them to its goals, limits the use of the term to the strict framework of its application in a specific scientific field. This is how physics defined the concept of force, and the physical term of force is no longer at all what is meant when they say: willpower, or the power of the mind. At the same time, science, by studying a phenomenon, expands a person’s understanding of it. Therefore, for example, for a physicist, the concept of force, even limited to its strict physical meaning, is much richer and more meaningful than for those ignorant of physics. Thus, the concept of information, becoming the subject of study in many sciences, is specified and enriched in each of them. The concept of information is one of the basic ones in modern science and therefore cannot be strictly defined through simpler concepts. It is only possible to explain and illustrate its meaning by turning to various aspects of this concept. Human activities involve the processing and use of materials, energy and information. Accordingly, scientific and technical disciplines developed, reflecting issues of materials science, energy and computer science. The importance of information in the life of society is rapidly growing, methods of working with information are changing, and the scope of application of new information technologies is expanding. The complexity of the phenomenon of information, its diversity, breadth of scope and rapid development is reflected in the constant emergence of new interpretations of the concepts of computer science and information. Therefore, there are many definitions of the concept of information, from the most general philosophical - “Information is a reflection of the real world” to the narrow, practical - “Information is all information that is the object of storage, transmission and transformation.”
For comparison, we also present some other definitions and characteristics:
- Information - the content of a message or signal; information considered in the process of its transmission or perception, allowing to expand knowledge about the object of interest.
- Information is one of the fundamental entities of the world around us (Academician Pospelov).
- Information - initially - information transmitted by one person to another person orally, in writing or in some other way (TSB).
- Information is reflected diversity, that is, a violation of monotony.
- Information is one of the main universal properties of matter.
By information it is necessary to understand not the objects and processes themselves, but their reflection or display in the form of numbers, formulas, descriptions, drawings, symbols, images. Information itself can be classified into the realm of abstract categories, such as, for example, mathematical formulas, but working with it is always associated with the use of some materials and energy expenditure. Information is stored in rock paintings of ancient people in stone, in the texts of books on paper, in paintings on canvas, in musical tape recordings on magnetic tape, in computer RAM data, in the hereditary DNA code in every living cell, in the memory of a person in his brain etc. To record, store, process, distribute it, you need materials (stone, paper, canvas, magnetic tape, electronic storage media, etc.), as well as energy, for example, to drive printing machines, create an artificial climate for storing masterpieces of fine art , power with electricity electronic circuits calculator, support the operation of transmitters on radio and television stations. Advances in the modern development of information technology are primarily associated with the creation of new materials that form the basis of electronic components of computers and communication lines.
1.2. Quantitative measure of information
What is the magnitude or amount of information
A person tries to characterize each object or phenomenon, for comparison with similar ones, by its size. This cannot always be done simply and unambiguously. Even the size of physical objects can be assessed in different ways: by volume, weight, mass, number of its constituent elements, cost. Therefore, for example, it is clear that even a simple question: “What is bigger, a kilogram weight or a children’s balloon?” can be answered differently. The more complex and multifaceted a phenomenon is and the more characteristics this phenomenon has, the more difficult it is to find a definition of its magnitude that satisfies everyone involved in this phenomenon. Likewise, the amount of information can be measured in different ways: in the number of books, pages, characters, meters of film, tons of archival materials, kilobytes of computer RAM, and also assessed by the emotional perception of a person, by the benefits received from possessing information, by the necessary processing costs , systematization of information, etc. Try to evaluate where there is more information: in Einstein’s formula E=mc2, which underlies the physics of the hydrogen bomb, in Aivazovsky’s film “The Ninth Wave” or in the daily television program “News”. Apparently the easiest way to estimate the amount of information is by how much space is needed to store it, by choosing a single method of presenting and storing information. With the development of computers such in a single way became the encoding of information using the numbers 1 and 0. Here we call encoding the rewriting of information from one method of presentation to another. The number of positions (called binary positions) containing only the digits 1 or 0 required to write a message directly is one of the criteria for the amount of information and is called the information volume in bits. To record one character (letters, numbers, spaces between words, punctuation marks) in a computer, 8 binary positions are most often used, and this is called a byte. Thus, the phrase: “Snow White and the Seven Dwarfs” consists of 21 letters (without quotes) and two spaces between words and will occupy 23 bytes or 184 bits in the computer memory. Not direct, but compressed recording of information is possible, i.e. encoding it with fewer bits. This is done through special processing and analyzing the frequency of occurrence, location and number of characters in a message. In practice, a person also compresses a message based on its meaning. For example, a long message of 37 bytes “nine hundred and ninety-six” can be compressed into four characters “1996.” For the first time, as a scientific concept, information began to be used in library science and the theory of journalism. Then it began to be considered by the science of optimal coding of messages and transmission of information through technical communication channels.
Shannon's formula
Claude Ellwood Shannon proposed information theory in 1948, which gave a probabilistic-statistical definition of the concept of quantity of information. Each signal in Shannon's theory is assigned a probability of its occurrence. The less likely the occurrence of a particular signal, the more information it carries for the consumer. Shannon proposed the following formula for measuring the amount of information:
I = -S p i log 2 p i
where I is the amount of information; p i - probability of occurrence of the i-th signal;
N is the number of possible signals.
The formula shows the dependence of the amount of information on the number of events and on the probability of the occurrence of these events. Information is zero if only one event is possible. As the number of events increases, information increases. I=1 is a unit of information called a “bit”. A bit is the basic unit of information.
Bit and byte
In technology, two outcomes are possible, which are coded as follows: number one “1” - “yes”, “on”, “current flows” ... number zero “0” - “no”, “off”, “no current flows” " The numbers 1 and 0 are symbols of the simplest signed number system. Each sign or symbol of the binary number system contains one bit of information. Of particular importance for measuring the volume of symbolic information is a special unit - the byte. 1 byte = 8 bits, which corresponds to eight digits of a binary number. Why 8? This is how it happened historically. The volume of information is also measured in units derived from the byte: KB, MB and GB, only the prefixes “K”, “M” and “G” do not mean, as in physics “kilo”, “mega” and “giga”, although they are often That's what they call it. In physics, “kilo” means 1000, and in computer science, “K” means 1024, since this number is more natural for computers. They use the number 2 as the basis of their arithmetic, just as a person uses the number 10 as the basis of their arithmetic. Therefore, the numbers 10, 100, 100, etc. are convenient for humans, and the numbers 2, 4, 8, 16 and finally the number 1024, obtained by multiplying two ten times, are “convenient” for computers.
1 kilobyte (KB) = 1024 bytes = 8192 bits
1 megabyte (MB) = 1024 KB = 2 20 bytes = 2 23 bits
1 GB (MB) = 1024 MB = 2 20 KB = 2 30 bytes = 2 33 bits.
The concept of the amount of information introduced in this way does not coincide with the generally accepted concept of the amount of information as the importance of the information received, but it is successfully used in computing and communications.
Expert methods for assessing information and the development of new measures of information
Since information has various characteristics, the practical meaning of which in different applications of computer science is different, there cannot be a single measure of the amount of information that is convenient in all cases. For example, the quantity of a measure of information can be the complexity of calculation using some universal algorithm. It should be expected that the further penetration of computer science into those areas of human activity where it is still poorly applied, including art, will lead to the development of new scientific definitions of the amount of information. Thus, the perception of a work of art that we like brings a feeling of being filled with new, previously unknown information. It is not for nothing that the effect produced on a person by a great piece of music, an artist’s painting, or sometimes simply by contemplation of nature: picturesque mountains, deep sky, is often characterized by the word “revelation.” Therefore, characteristics of the amount of information may appear that characterize its aesthetic and artistic significance. Until simple, mathematically expressed definitions of the measure of quantity of a particular property of information have been created, so-called expert assessments are used to assess its value, i.e. opinions of experts in this field. They give their assessments based on personal, often very subjective experience. Professional communication between experts and creative discussion of the subject of analysis leads to the development of more or less generally accepted evaluation criteria, which can ultimately become the basis for the creation of a formal measure, unambiguous, like the international standard meter. Examples of the development of future measures of information, in its various manifestations, can be the following expert assessments and other already used indicators:
points given by judges of competitions for artistry of performance, for example, in figure skating;
reviews of films in the press with scores assigned according to the degree of their interest to the moviegoer;
the cost of paintings;
assessment of a scientist’s work based on the number of published articles;
assessment of a scientist’s work by the number of references to his work in the works of other scientists (refereeability index);
indices of the popularity of musical works and their performers, published in the press;
student grades given by college teachers.
In addition to measuring the amount of memory in bits and bytes, technology also uses other units of measurement that characterize work with information:
the number of operations per second, characterizing the speed of information processing by a computer;
the number of bytes or bits per second, characterizing the speed of information transfer;
the number of characters per second, characterizing the speed of reading, typing on a computer, or the speed of a printing device.
1.3. Classification of information
Information can be roughly divided into different kinds, based on one or another of its properties or characteristics, for example, by the method of encoding, the sphere of occurrence, the method of transmission and perception and social purpose, etc.
By coding method
According to the signal encoding method, information can be divided into analog and digital. An analog signal represents information about the value of the initial parameter, which is reported in the information, in the form of the value of another parameter, which is the physical basis of the signal, its physical carrier. For example, the angles of the clock hands are the basis for the analogue display of time. The height of the mercury column in a thermometer is the parameter that provides analog information about temperature. The longer the stage in the thermometer, the higher the temperature. To display information in an analog signal, all intermediate parameter values from minimum to maximum are used, i.e. theoretically an infinitely large number of them. The digital signal is used as physical basis to record and transmit information only a minimum number of such values, most often only two. For example, the basis for recording information in a computer is based on two states of the physical signal carrier - electrical voltage. One state is that there is electrical voltage, conventionally denoted by one (1), the other is that there is no electrical voltage, conventionally designated zero (0). Therefore, to convey information about the value of the initial parameter, it is necessary to use a data representation in the form of a combination of zeros and ones, i.e. digital representation. It is interesting that at one time computers were developed and used, which were based on ternary arithmetic, since it is natural to take the following three as the main states of electrical voltage: 1) voltage is negative, 2) voltage is zero, 3) voltage is positive. Scientific papers devoted to such machines and describing the advantages of ternary arithmetic are still being published. Now the manufacturers of binary machines have won the competition. Will it always be like this? Here are some examples of consumer digital devices. Digital Watch with digital display provide digital time information. The calculator performs calculations with digital data. A mechanical lock with a digital code can also be called a primitive digital device.
By area of origin
According to the area of origin, information can be classified as follows. Information that arises in inanimate nature is called elementary, in the world of animals and plants - biological, in human society - social. In nature, living and inanimate, information is carried by: color, light, shadow, sounds and smells. As a result of the combination of color, light and shadow, sounds and smells, aesthetic information arises. Along with natural aesthetic information, as a result of people’s creative activity, another type of information arose - works of art. In addition to aesthetic information, semantic information is created in human society as a result of knowledge of the laws of nature, society, and thinking. The division of information into aesthetic and semantic is obviously very conditional; it is simply necessary to understand that in some information its semantic part may predominate, and in another the aesthetic part.
According to the method of transmission and perception
According to the method of transmission and perception, information is usually classified as follows. Information transmitted in the form of visible images and symbols is called visual; transmitted by sounds - auditory; sensations - tactile; smells - taste. Information perceived by office equipment and computers is called machine-oriented information. The amount of machine-oriented information is constantly increasing due to the continuously increasing use of new information technologies in various spheres of human life.
For public purposes
According to public purposes, information can be divided into mass, special and personal. Mass information is in turn divided into socio-political, everyday and popular science. Special information divided into production, technical, managerial and scientific. Technical information has the following gradations:
Machine tool industry,
Mechanical engineering,
Instrumental...
Scientific information is divided into biological, mathematical, physical...
1.4. Information Properties
Information has the following properties:
Attributive;
Pragmatic;
Dynamic.
Attributive properties are those properties without which information does not exist. Pragmatic properties characterize the degree of usefulness of information for the user, consumer and practice. Dynamic properties characterize the change in information over time.
Attributive properties of information
Integrity of information from the physical medium and the linguistic nature of information
The most important attributive properties of information are the properties of the inseparability of information from the physical medium and the linguistic nature of information. One of the most important areas of computer science as a science is the study of the features various media and information languages, development of new, more advanced and modern ones. It should be noted that although information is inseparable from the physical medium and has a linguistic nature, it is not strictly associated with either a specific language or a specific medium.
Discreteness
The next attributive property of information that you need to pay attention to is the property of discreteness. The information and knowledge contained in the information are discrete, i.e. characterize individual factual data, patterns and properties of the objects being studied, which are distributed in the form of various messages consisting of a line, a composite color, a letter, a number, a symbol, a sign.
Continuity
Information tends to merge with what has already been recorded and accumulated earlier, thereby promoting progressive development and accumulation. This confirms another attributive property of information - continuity.
Pragmatic properties of information
Meaning and novelty
The pragmatic properties of information are manifested in the process of using information. First of all, this category of properties includes the presence of meaning and novelty of information, which characterizes the movement of information in social communications and highlights that part of it that is new to the consumer.
Utility
Useful information is information that reduces the uncertainty of information about an object. Misinformation is regarded as negative values useful information. The term usefulness of information is often used to describe the impact that incoming information has on a person’s internal state, his mood, well-being, and finally health. In this sense, useful or positive information is that which is joyfully perceived by a person, helps to improve his well-being, and negative information has a depressing effect on the psyche and well-being of a person, and can lead to deterioration of health, a heart attack, for example.
Value
The next pragmatic property of information is its value. It is important to note that the value of information varies among different consumers and users.
Cumulativeness
The cumulative property characterizes the accumulation and storage of information.
Dynamic properties of information
Dynamic properties of information, as the name suggests, characterize the dynamics of information development over time.
Growth of information
First of all, it is necessary to note the property of information growth. The movement of information in information communications and its constant dissemination and growth determine the property of multiple distribution or repetition. Although information is dependent on a particular language and a particular speaker, it is not strictly associated with either a particular language or a particular speaker. Thanks to this, information can be received and used by several consumers. This is the property of reusability and a manifestation of the property of dispersing information across various sources.
Aging
Among the dynamic properties, it is also necessary to note the property of information aging.
2. What is computer science
2.1. Definition of computer science
Not very long ago, computer science was understood as a scientific discipline that studies the structure and general properties of scientific information, as well as the patterns of all processes of scientific communication - from informal processes of exchange of scientific information through direct oral and written communication between scientists and specialists to formal processes of exchange through scientific literature. This understanding was close to such as “library science”, “book science”. The term “documentation” sometimes served as a synonym for the concept of “computer science.” The rapid development of computer technology has changed the concept of “computer science,” giving it a much more computer-oriented meaning. Therefore, there are still different interpretations of this term. In America, as similar to the European understanding of computer science, the term “Computer Science” is used - the science of computers. Close to the concept of computer science is the term “systems engineering,” for which dictionaries also often give the translation “Computer Science.” Computer science is a science that studies all aspects of obtaining, storing, transforming, transmitting and using information.
2.2. Main components
The components of this science are: theoretical computer science, simeotics, cybernetics. In practice, computer science is implemented in programming and computer technology.
Theoretical computer science
Theoretical computer science is the foundation for building general computer science. This discipline deals with the construction of models, the construction of discrete sets that describe these models. An integral part of theoretical computer science is logic. Logic is a set of rules that govern the thinking process. Mathematical logic studies the logical connections and relationships underlying deductive (logical) inference.
Simeotics
Simeotics studies sign systems, the components of which - signs - can be of a very diverse nature, as long as they can identify three components interconnected by contractual relations: syntax (or plan of expression), semantics (or plan of meaning) and pragmatics (or plan of use). Simeotics allows us to establish analogies in the functioning of various systems of both natural and artificial origin. Its results are used in computational linguistics, artificial intelligence, psychology and other sciences.
Cybernetics
Cybernetics arose in the late 40s, when N. Wiener put forward the idea that the rules for controlling living, nonliving and artificial systems have many common features. The relevance of N. Wiener's conclusions was reinforced by the advent of the first computers. Cybernetics today can be considered as a branch of computer science that considers the creation and use of automated control systems of varying degrees of complexity.
Analog and digital information processing
Computer science, as the science of information processing, is implemented in analog and digital information processing. Analog information processing includes direct actions with color, light, shape, line, etc. Seeing the world through rose-colored glasses (literally) is analog processing of visual information. Analogue computing devices are also possible. They were widely used earlier in technology and automation. The simplest example of such a device is a slide rule. Previously, in schools they taught to perform multiplications and divisions with its help, and it was always at hand for any engineer. Now it has been replaced by digital devices - calculators. Under digital processing Information usually refers to actions with information through digital computing technology. Currently, traditional analogue methods of recording audio and television information are being replaced digitally , however, they are not yet widely used. However, we are increasingly using digital devices to control traditional “analog” devices. For example, the signals coming from a portable control device for a television or VCR are digital. The scales that appear in stores, displaying the weight and cost of purchase on a display, are also digital. Natural ways of displaying and processing information in nature are analog. An animal's footprint is an analog signal about the animal's size. A scream is an analogue way to convey an internal state: the louder, the stronger the feeling. Physical processes perform analog signal processing in the sense organs: focusing an image on the retina of the eyeball, spectral analysis of sounds in the cochlea. Analog signal processing systems are faster than digital ones, but they perform narrow functions and are difficult to adapt to new operations. That is why numerical computers have developed so rapidly now. They are universal and allow you to process not only numerical, but also any other information: text, graphic, sound. Digital computers are capable of receiving information from analog sources using special devices: analog-to-digital converters. Also, information, after processing on a digital computer, can be converted into analog form using special devices: digital-to-analog converters. Therefore, modern digital computers can speak, synthesize music, draw, control a machine or machine tool. But it may not be as noticeable to everyone as digital computers, but analog information processing systems are also developing. And some analog information processing devices have not yet been found and apparently will not find a worthy digital replacement in the near future. Such a device, for example, is a camera lens. It is likely that the future of technology lies in so-called analog-digital devices that take advantage of both. Apparently, the senses, nervous system and thinking are also built by nature on both an analog and digital basis. When designing human-machine systems, it is important to take into account the characteristics of a person in perceiving one or another type of information. When reading texts, for example, a person perceives 16 bits in 1 second, while simultaneously holding 160 bits. A convenient design in the aircraft cockpit, on the control panel of a complex system, greatly facilitates a person’s work, increases the depth of his awareness of the current state of the controlled object, and affects the speed and efficiency of decisions made.
2.3. Some definitions.
Science is the social sphere of creating and using information as knowledge of the objective human world.
Art is a social activity for the creation and use of sources of information that influence, first of all, feelings, and secondly, consciousness.
Creativity is the production of new information by a person. Pedagogy - organization information process associated with maximum assimilation of information.
Training is the transfer of information for the purpose of acquiring knowledge and skills.
Literature
1. Computer science. Encyclopedic dictionary for beginners. edited by D.A. Pospelova - M. Pedagogy-Press, 1994
2. Ya.L.Shrayberg, M.V.Goncharov - Help Guide in basics of computer science and computer technology - M.Finance and Statistics, 1995
3. Computer science and culture. Collection of scientific papers. - Novosibirsk, Science, Siberian branch, 1990
4. D.I. Blumenau - Information and information service - Leningrad, Science, 1989
5. Information technology: Issues of development and application. - Kyiv: Nauk.dumka, 1988
6. The concept of informatization of education // Informatics and education. - 1990 - N1
7. Terminological dictionary on the basics of computer science and computer technology / A.P. Ershov et al.; edited by A.P. Ershov, N.M. Shansky. - M.: Education, 1991. - 159 p.
8. Zavarykin V.M. and others. Fundamentals of computer science and computer technology: Textbook. manual for pedagogical students. Institute of Physics and Mathematics special - M.: Education, 1989.-207 p.
9. Encyclopedia of cybernetics. - Main editorial office of the Ukrainian Soviet encyclopedia. Kyiv, 1974.
GONCHARENKO ELENA ALEKSANDROVNA
ZNAMENSKY VASILY SERAFIMOVICH
CBD INR
NALCHIK COLLEGE OF DESIGN
Nalchik-1996
Loading...
