1,720,959 research outputs found
Izbrane vojaške intervencije Združenih držav Amerike v Latinski Ameriki in odziv Organizacije združenih narodov in Organizacije ameriških držav nanje
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Financial reporting for small and medium sized companies in the EU
Get PDFMala i srednja društva u Republici Hrvatskoj (dalje: RH) i ostalim članicama Europske unije (dalje: EU) predstavljaju značajan udio u ukupnom broju društava. Društva su kategorizirana po kvantitativnim i kvalitativnim pokazateljima. Harmonizacija je postupak ujednačavanja financijskih izvještaja društava različitih zemalja, kako bi se postigao zadovoljavajući stupanj usporedivosti te kako bi se utvrdile granice do kojih se financijski izvještaji mogu razlikovati. U cilju razvoja računovodstvenih standarda koji su prikladni za mala i srednja društva, 9. srpnja 2009. godine objavljena je konačna verzija SMEs standarda (Small and Medium-sized Entities - mala i srednje velika društva) kada su i stupili na snagu.
Mala i srednja društva u Sloveniji primjenjuju slovenske računovodstvene standarde. Ti standardi skup su pravila profesionalnog ponašanja u području računovodstva. Mijenjani su kroz određena razdoblja, a sveukupno ih ima 40.
Mala i srednja društva u Velikoj Britaniji primjenjuju Standarde financijskog izvještavanja za mala i srednja društva Velike Britanije (Financial Reporting standards for smaller Entities, dalje: FRSSE). Te standarde donosi i izdaje Odbor za računovodstvene standarde Velike Britanije (Accounting Standards Board, dalje: ASB). FRSSE sadržava 20 standarda.Small and medium sized companies in the Republic of Croatia (hereinafter:
RC) and other members of the European Union (hereinafter: EU) represent significant part
of the total number of business subjects. Companies are categorized as the quantitative and
qualitative indicators. Harmonization is the process of comparing and equalizing the
financial statements of different countries, in order to achieve a satisfactory degree of
comparability and to establish the extent to which the financial statements may differ. In
order to develop accounting standards suitable for small and medium companies, 9 July
2009 was the final publication of the standard SMEs (Small and Medium-sized Entities)
when they came into effect.
Small and medium-sized companies in Slovenia apply Slovenian Accounting Standards.
These standards are a set of rules of professional conduct in the field of accounting.
Changed through certain periods, but overall there are 40 standards, which among other
things defined the valuation of assets and liabilities.
Small and medium-sized companies in Slovenia apply Financial Reporting Standards for
Small and Medium Society of Great Britain (Financial Reporting standards for smaller
Entities, hereinafter FRSSE) that 1997 brings and published by the UK Accounting
Standards (Accounting Standards Board, hereinafter : ASB). FRSSE contains 20 standards
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
The phenomenological and pedagogical-psychological perspectives of learning among year 8 students of the primary school
Get PDFThe topic of my master’s thesis research is phenomenology of learning. The main goal of the research has been to explore experience of learning process and to discover if its phenomenological categories consist of different modalities. To answer the research questions, a study has been conducted in the form of phenomenological multiple case studies. The study is aimed to explore the experience of history in lower secondary school. Interviews with six eighth grade students have been done in three phases. Analysis has proceeded following the principle of comparative case studies and establishing grounded theory (Glaser and Strauss, 1967, in Strauss and Corbin, 2008). Results and analysis of the research suggest that learning studying can be differentiated based on its goal (i.e., studying with aim of knowing whole story and goal-directed learning focused on successfully graded knowledge testing). Different modalities of types of mental representations can also be observed during learning. Furthermore, different studying strategies that students use were observed. In addition, it is shown that emotions, physical and psychological well-being and motivation play a crucial role in determining the learning experience. Two grounded theories are proposed, describing these modalities. Results of phenomenological research contribute to new, fist-person data about students learning history in lower secondary school. In addition, phenomenological research performed for the purpose of this research has a value also for the participating students, since investigating their inner experience allowed them to discover their own learning approaches and habits
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
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