1,720,953 research outputs found
Contratos de concessão: a problemática contabilística na óptica dos concessionários
No full textJEL Classification: D23 e M41As Parcerias Público-Privadas, onde se incluem os contratos de concessão, têm assumido uma importância crescente nos últimos anos, como forma de contratação e gestão de
serviços públicos. Tal evolução, associada aos actuais conceitos contabilísticos, levou a
que se questionasse as práticas contabilísticas geralmente adoptadas e a necessidade da
existência de uma norma orientadora.
Foi neste contexto que o IASB criou um grupo especial para o estudo desta problemática,
conduzindo à elaboração de uma nova interpretação, a IFRIC 12 – Acordos de Concessão
de Serviços para aplicação a partir dos exercícios iniciados em ou após 1 de Janeiro de
2008. Esta interpretação estabelece dois modelos de contabilização dos activos afectos à
concessão – activos intangíveis versus activos financeiros –, conforme a partilha de riscos
existentes, e correspondentes efeitos ao nível do reconhecimento do rédito. A IFRIC 12 foi
aprovada pela União Europeia através do Regulamento (CE) nº 254/2009 da Comissão,
publicado em 26 de Março, devendo as empresas sujeitas às Normas Internacionais de
Contabilidade adoptar a IFRIC 12, o mais tardar, no primeiro exercício iniciado após a
entrada em vigor do referido Regulamento.
O presente trabalho incide, portanto, sobre o tratamento contabilística a dar a este tipo de
contratos e, mais incisivamente, sobre a nova visão trazida pela IFRIC 12, sem esquecer a
análise dos procedimentos geralmente adoptados pelas empresas portuguesas e as
experiências já existentes da transição para a nova norma.Public-private partnerships, where concession contracts are included, have assumed an increasing importance in recent years as a form of contracting and managing public
services. Such evolution, associated with recent accounting concepts, has led to the
questioning of the generally adopted accounting practices and the need of an orienting
standard.
In this context, IASB created a special group for the study of this problematic, which led
to the elaboration of a new interpretation for application of the accounting periods initiated
on or after January 1.st of 2008, the IFRIC 12 – Service Concession Arrangements. This
interpretation establishes two models of accounting assets affected to the concession –
Intangible assets versus financial assets – as the risk sharing and its effects on revenue
recognition. The European Union approved the IFRIC 12 through the Commission
Regulation (CE) n. º 254/2009, published on March 26th, stating that companies operating
under International Accounting Standards should adopt IFRIC 12 by the latest, on the
commencement date of their first financial year, after the date of enforcement of the
referred Regulation.
The present work focuses on the accounting treatment that should be given to these types
of arrangements, more incisively on the new vision brought about by the IFRIC 12,
without disregarding the analysis of the general procedures adopted by Portuguese
companies and the already existent experiences of the transition into this new regulation
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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