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The Evaluation of Output Convergence in Several Central and Eastern European Ccountries
No full textThe Ukrainian integration into the world economic community means the unification of NATIONAL standards, the financial reporting, auditing and state financial control, its closest approach to the international requirements.It is difficult to overestimate the value of standardization for the economic environment and state administration. The advantages of standardization consist not only in the simplification of processes and procedures, but also in their strengthening due to reliability, which is based on the identity of understanding the rules and norms, and the high quality based on the approach regarding the questions of responsibility and introducing penalties for the possible violations.The author analyzes the development of the state financial control in Ukraine according to the INTOSAI standards. The article presents the necessity to develop and implement the national standards of financialcontrol in accordance with the INTOSAI standards
Role of Government Financial Control in National Sustainable Development
Get PDFPurpose –research of advanced forms and methods of financial control in Ukraine to creation the effective model of government financial control that meets international requirements and expectations of society
ОСОБЛИВОСТІ АУДИТУ ФІНАНСОВОЇ ЗВІТНОСТІ, СКЛАДЕНОЇ ЗА МІЖНАРОДНИМИ СТАНДАРТАМИ ФІНАНСОВОЇ ЗВІТНОСТІ
Get PDFThe purpose of the article is to determine the specifics of the audit of financial statements prepared according to the requirements of international financial reporting standards. In the course of the study, the organizational requirements of the national legislation for the subject of audit activity, which audits financial statements prepared in accordance to IFRS, were analyzed. Risks that should be taken into account by the economic entity during the audit of financial statements prepared accordance to IFRS are defined. According to the results of the study, it was concluded that the subjects of audit activity should ensure an internal quality control system for the performance of the audit. In addition to internal quality control, the subjects of audit activity undergo external quality control - by the Audit Public Oversight Body of Unkraine. It was concluded that in addition to demanding requirements for the subject of audit activity when auditing financial statements prepared in accordance with IFRS, when planning an audit, auditors should take into account the potential risks of such financial statements: the transition to international standards, the preparation of statements in accordance with the Conceptual Framework of international standards, taxonomy. During the audit of financial statements prepared in accordance to IFRS, the subject of audit activity identifies potential risks during the transition of the business entity to international standards and subsequent accounting. Confirmation of the first IFRS financial statements is important. If no errors were identified during the audit of the first reporting, then the financial reporting will be prepared withsignificant errors in the future. The question of taxonomy is also important in the audit of the specified reporting and may have risks in the presentation of financial informationМетою статті є визначення особливостей аудиту фінансової звітності, складеної за вимогами міжнародних стандартів фінансової звітності. В ході дослідження було проаналізовано організаційні вимоги національного законодавства до суб’єкта аудиторської діяльності, який здійснює аудит фінансової звітності, складеної за МСФЗ. Визначено ризики, які слід врахувати суб’єкту господарювання при аудиті фінансової звітності, складеної за МСФЗ. За результатами дослідження зроблено висновок, що суб’єкти аудиторської діяльності мають забезпечити внутрішню систему контролю якості за виконанням аудиту. Окрім, внутрішнього контролю якості, суб’єкти аудиторської діяльності проходять зовнішній контроль якості - Органом суспільного нагляду за аудиторською діяльністю. При аудиті фінансової звітності, складеної за МСФЗ суб’єкт аудиторської діяльності ідентифікує потенційні ризики при переході суб’єкта господарювання на міжнародні стандарти та подальший облік. Підтвердження першої фінансової звітності за МСФЗ є важливим. Якщо, при аудиті першої звітності не було ідентифіковано помилки, то в подальшому фінансову звітність буде складено з суттєвими помилками. Питання таксономії теж є важливим при аудиті зазначеної звітності та може мати ризики при представленні фінансової інформаці
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
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