1,720,964 research outputs found
SHORT INCURSION ON ANNUAL FINANCIAL REPORTS VERSUS INTERIM FINANCIAL REPORTS
No full textOur concern for the analysis of the annual and interim financial reporting was generated by the importance that each entity must give, which in certain periods of its activity is required to give it to this strategic source of information. In each entity questions arise regarding the usefulness of the annual and interim financial reports considering: their (relatively long) preparation time, their limited character and the resources to be allocated for their preparation. Finding a common solution to these problems and implicitly increasing the interest for financial reporting, especially interim, can contribute to increasing the economic performance of the entity, either by reducing unnecessary costs (waste) of time, or by increasing communication and transparency with third parties (creditors, customers, etc.), an appropriate management can act early in the direction of counteracting the negative effects in the activity of the entity or in the direction of preventing possible commercial or production failures, on the overall economic trends in the field in question and on increasing productivity. The article is a theoretical analysis of the annual financial reports versus interim financial reports, starting from international and national regulations, usefulness of comparative data, etc., underlining the particular importance of both types of reports
The Evolution of the Limitation of the Application of the Accounts Function by Romanian Companies
No full textCOST-BENEFIT ANALYSIS - BETWEEN OPPORTUNITY AND LIMITS
No full textOrganizations, public or private, are attracted by larger and more important investments, materialized in short or long term investment projects (with own or non-refundable financing). The opportunity and viability of these projects must still be considered in the design phase, before starting the actual investment, being considered viable in this sense the Cost-Benefit Analysis (CBA). The article presents the CBA as a procedure for evaluating the efficiency of the invested capital, in monetary values, in order to support the managerial decisions regarding the remuneration of the personnel, the acquisition of equipment, the accomplishment of arrangements and constructions, etc. Existing literature emphasizes the obvious opportunities and benefits of CBA (both for the beneficiary and for the investor), but avoids underlining its limitations by correlating the possibility of manipulating the information in favour of the beneficiary, avoiding highlighting the associated risks and errors
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
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