97,510 research outputs found
Cooperation of accounting services with the faculty of economics and business in Maribor: case of traineeship
Obvezen sestavni del visokošolskih strokovnih študijskih programov je praktično izobraževanje v delovnem okolju, katerega namen je, da se študent konkretno seznani s svojim bodočim strokovnim delom v praksi in hkrati poglablja in dopolnjuje študijske vsebine. Na Ekonomsko-poslovni fakulteti Univerze v Mariboru (v nadaljevanju EPF) ne obstaja baza podjetij, ki bi s fakulteto dolgoročno sodelovala za namene praktičnega usposabljanja (v nadaljevanju PrU) študentov in se v sklopu le tega udeleževala srečanj na fakulteti v obliki izobraževanj za mentorje, diskusij o zaznanih pomanjkljivostih v znanju študentov med PrU ali med samim izvajanjem PrU študentov ter vsega ostalega, kar bi pripomoglo k izboljšanju kompetenc študentov, ki predstavljajo bodoči zaposlitveni kader. V magistrskem delu smo proučevali raven zanimanja računovodskih servisov v Mariboru za dolgoročno sodelovanje z EPF s ciljem, da bi vzpostavili informacijsko bazo podjetij, ki bi študentom študijske usmeritve »Računovodstvo in davščine« olajšala izbiro računovodskega servisa za pridobitev najboljših možnih praktičnih izkušenj za kasnejše opravljanje poklicne dejavnosti. 40 % računovodskih servisov v Mariboru je izrazilo zanimanje za dolgoročno sodelovanje z EPF za namene PrU študentov. 76 % teh računovodskih servisov bi se bilo pripravljenih udeleževati rednih letnih srečanj v obliki izobraževanj za mentorje na temo o morebitnih pomanjkljivosti in možnosti izboljšanja kakovosti PrU. 94 % sodelujočih v raziskavi je kot ključne motivacijske dejavnike za sprejetje študenta na PrU izpostavilo usposabljanje strokovnega kadra, prenos znanja in razvoj stroke. Med glavnimi mentorskimi znanji (znanja, spretnosti in veščine, ki jih mentorji potrebujejo za PrU študentov) (Ramsarghey, 2020, str. 233) je 93 % sodelujočih v raziskavi izpostavilo splošno razgledanost in delovne izkušnje, 95 % pa dobre komunikacijske sposobnosti. Za kakovostno sodelovanje med študentom in mentorjem je bistvenega pomena vnaprej opredeljen in usklajen načrt PrU (88 %), 95 % vprašanih pa je to zadevno izpostavilo pomen povratne informacije mentorja študentu o zadovoljstvu z njegovim delom.A mandatory component of higher professional study programs is practical education within the work environment helping students to make acquaintance with their future professional work in practice and to deepen and supply the study content. At the Faculty of Economics and Business of the University of Maribor (hereinafter EPF), there is no database of companies that would cooperate with the faculty for long-term purposes of traineeship (hereinafter PrU) of students and attend meetings at the faculty in the form of training for mentors, discussions on perceived gaps in students\u27 knowledge during the PrU or during the implementation of the PrU, and everything else that would help improve the competencies of students representing the future employees. The master thesis analysed the level of interest of accounting services in Maribor for long-term cooperation with the EPF with the aim of establishing an on-line database of companies that would facilitate students of the bachelor program "Accounting and Taxes" to choose the most appropriate accounting service to gain the very best practical experiences for enduring their future professional work. 40 % of accounting services in Maribor expressed interest in long-term cooperation with the EPF for the purposes of PrU. Among them, 76 % would be willing to attend regular annual meetings in the form of training for mentors on possible shortcomings and opportunities to improve the quality of PrU. 94 % of the research participants pointed out the training of professional staff, knowledge transfer, and professional development as key motivation factors for accepting a student at PrU. Among the main mentoring skills (knowledge, skills, and abilities needed by mentors to provide traineeship for students) (Ramsarghey, 2020, p. 233) 93 % of the survey participants pointed out general knowledge and work experience, and 95 % good communication skills. A pre-defined and coordinated PrU plan is essential for quality cooperation between students and mentors (88%), whereas 95 % of respondents highlighted the importance of mentor\u27s feedback on student’s satisfaction with their work
The new tax reform 2019/2020 and public\u27s familiarity with it
V Republiki Sloveniji je s 1. 1. 2020 pričela v celoti veljati nova davčna zakonodaja. Z davčno reformo, temelječo na spremembah, dopolnitvah in novostih štirih temeljnih zakonov s področja davčne zakonodaje, si država prizadeva za pravičnejšo razporeditev davčne obremenitve fizičnih in pravnih oseb. Zlasti zaradi razbremenitve dohodninske lestvice, zvišanja obdavčitve kapitala in uvedbe splošne minimalne obdavčitve podjetij naj bi se zvišal neto dohodek državljanov, posledično pa se bo v državni proračun stekalo manj denarja za finančno podporo občin, kar namerava zakonodajalec nadoknaditi z doslednejšim pobiranjem davkov in poostreno davčno inšpekcijo za preprečevanje davčnih utaj in drugih davčnih goljufij. Rezultati raziskave diplomskega dela o seznanjenosti mariborske javnosti z davčno reformo so pokazali, da je javnost relativno dobro seznanjena z davčno reformo, zlasti s spremembo Zakona o dohodnini in dohodninske lestvice, o čemer so se ljudje v večini seznanili na televiziji. Vprašani so bili v splošnem mnenja, da nov davčni sistem – pa čeprav naj bi razbremenjeval tiste, ki delajo ne bo uspešen in učinkovit, saj ga ljudje v resnici dojemajo kot dodatno davčno obremenitev državljanov v novi zakonodajni preobleki.From the 1st January 2020 a new tax legislation is fully in force in the Republic of Slovenia. With help of the new tax reform based on changes, supplements and novelties of the four crucial acts in the field of tax legislation the state is trying to enable a more just dispatchment of tax disburdening of natural and legal persons. Especially due to disburdening of the income tax scale, the increased taxation of capital and the enforcement of a general minimal taxation of companies the net income of citizens shall increase and, consequently, less money for financial support of municipalities will float into the state budget what the legislator will try to compensate by demanding taxes more efficiently and with help of a stricter taxation inspection in order to disable tax avoidance and other tax frauds. The results of the diploma research on the familiarity of the public in Maribor with the new tax reform have shown that due to TV reports the public is relatively well informed about the tax reform, especially with the changes within the income tax code and the changes of the income tax scale. According to the opinion of the questioned, the new tax system although its main purpose is to unburden all working individuals will not be successful, because it is considered to be nothing but an additional tax burden for citizens in the disguise of a new tax legislation
Joshua Davis: Author of Spare Parts
Citation: K-State First (2016). Joshua Davis: Author of Spare Parts [Flier]. Manhattan, Kansas: K-State First.Flyer advertising Joshua Davis's author talk at Kansas State University
Steven Johnson Author Talk Poster
K-State Book NetworkA poster advertising an author talk by Steven Johnson at Kansas State University on September 3, 2014. Steven Johnson's book "The Ghost Map" was the 2014-2015 common book
Going Beyond Counting First Authors in Author Co-citation Analysis
The 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
Appropriate Similarity Measures for Author Cocitation Analysis
We 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
Expanding “Communities and Collections” in the K-State Research Exchange (K-REx) to benefit the K-State Community and Beyond
Kansas State University has used its institutional repository, the K-State Research Exchange (K-REx), to store and share its first year experience program, K-State First, and notably its common reading program, K-State First Book. We have done so with the aim that the accessibility and preservation of these documents ensures program stability, promotes engagement with first year programming, and provides the ability to foster growth,educational opportunities, and community building outside of K-State. Moving away from research concentrated repositories and taking a more holistic approach to scholarship, especially when realizing the pedagogical significance of collaborative campus programming, institutions can showcase, discover, preserve, and grow programs that shape campus communities and engagement.
This session will provide an overview of K-REx and spotlight the digital archive of the university’s first year experience program and common reading program, K-State First Book. We will discuss the benefits and challenges to expanding the purview of your repositories. We talkthrough the types of materials we decide to host in our repository and why we share what we do. We will also provide recommendations on new ways to evaluate what belongs in institutional repositories and how this diversity can benefit your program, your institution, the community, and others
Ready Player One Program Event Poster
K-State Book NetworkA poster advertising an author talk by Ernest Cline at Kansas State University on October 10, 2013. Ernest Cline's book "Ready Player One" was selected as the 2013-2014 common book
Depolarization and decreased surface expression of K+ channels contribute to NSAID-inhibition of intestinal restitution
Non-steroidal anti-inflammatory drugs (NSAIDs) contribute to gastrointestinal ulcer formation by inhibiting epithelial cell migration and mucosal restitution; however, the drug-affected signaling pathways are poorly defined. We investigated whether NSAID inhibition of intestinal epithelial migration is associated with depletion of intracellular polyamines, depolarization of membrane potential (Em) and altered surface expression of K+ channels. Epithelial cell migration in response to the wounding of confluent IEC-6 and IEC-Cdx2 monolayers was reduced by indomethacin (100μM), phenylbutazone (100μM) and NS-398 (100μM) but not by SC-560 (1μM). NSAID-inhibition of intestinal cell migration was not associated with depletion of intracellular polyamines. Treatment of IEC-6 and IEC-Cdx2 cells with indomethacin, phenylbutazone and NS-398 induced significant depolarization of Em, whereas treatment with SC-560 had no effect on Em. The Em of IEC-Cdx2 cells was: −38.5±1.8mV under control conditions; −35.9±1.6mV after treatment with SC-560; −18.8±1.2mV after treatment with indomethacin; and −23.7±1.4mV after treatment with NS-398. Whereas SC-560 had no significant effects on the total cellular expression of Kv1.4 channel protein, indomethacin and NS-398 decreased not only the total cellular expression of Kv1.4, but also the cell surface expression of both Kv1.4 and Kv1.6 channel subunits in IEC-Cdx2. Both Kv1.4 and Kv1.6 channel proteins were immunoprecipitated by Kv1.4 antibody from IEC-Cdx2 lysates, indicating that these subunits co-assemble to form heteromeric Kv channels. These results suggest that NSAID inhibition of epithelial cell migration is independent of polyamine-depletion, and is associated with depolarization of Em and decreased surface expression of heteromeric Kv1 channels.ID: S0006295207001931; M3: Article; Accession Number: S0006295207001931; Author: L.C. Freeman (b); Author: D.F. Narvaez (a); Author: A. McCoy (a); Author: F.B. von Stein (c); Author: S. Young (b); Author: K. Silver (a); Author: S. Ganta (b); Author: D. Koch (b); Author: R. Hunter (b); Author: R.F. Gilmour (c); Author: J.D. Lillich (a, ⁎); Affiliation: Department of Clinical Sciences, Kansas State University, Manhattan, KS 66506, United States; Affiliation: Department of Anatomy and Physiology, Kansas State University, Manhattan, KS 66506, United States; Affiliation: Department of Biomedical Sciences, Cornell University, Ithaca, NY 14853, United States; Keyword: Non-steroidal anti-inflammatory drugs; Keyword: Intestinal epithelial cells; Keyword: Membrane potential; Keyword: Potassium channels; Number of Pages: 12; Language: English;Source type: Electronic(1)http://search.ebscohost.com/login.aspx?direct=true&db=edselp&AN=S0006295207001931&site=eds-live&scope=sit
Dispelling the Myths Behind First-author Citation Counts
We 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
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