1,720,954 research outputs found
Long Term Assets Accounting in Korušce-metali d.o.o.
No full textU ovome radu analizirana je računovodstvena evidencija dugotrajne materijalne imovine na primjeru poduzeća Korušce-metali d.o.o. Cilj rada je istražiti ključne procese vezane uz stjecanje, amortizaciju, održavanje i otpis dugotrajne imovine, kao i njihov pregled kroz financijske izvještaje. Kroz teorijski pregled relevantnih računovodstvenih standarda i zakonskih propisa, a posebno MRS 16, MRS 40, HSFI 6 i HSFI 7, rad pruža dublji uvid u računovodstvenu praksu evidentiranja dugotrajne materijalne imovine. U radu je naglašena važnost pravilnog računovodstvenog evidentiranja dugotrajne imovine za uspješno upravljanje resursima i dugoročno održavanje financijske stabilnosti.Trough this paper, the accounting records of long-term tangible assets are analyzed on the example of the company Korušce-metali d.o.o. The goal of this paper is to investigate the key processes related to the acquisition, depreciation, maintenance and write-off of fixed assets, as well as their review through financial statements. Through a theoretical review of relevant accounting standards and legal regulations, especially IAS 16, IAS 40, HSFI 6 and HSFI 7, the paper provides a deeper insight into the accounting practice of recording long-term tangible assets. The paper emphasizes the importance of proper accounting recording of fixed assets for successful management of resources and long-term maintenance of financial stability
Accounting policies in non-profit organizations
No full textNeprofitne organizacije imaju vrlo značajnu ulogu u cjelokupnom društvu jer one djeluju tamo gdje država i tržište ne mogu zadovoljiti sve zahtjeve društva. Neprofitne organizacije se financiraju većinom iz vlastitih izvora odnosno od donacija, subvencija i uplata članarina kako bi financirale svoje redovne djelatnosti. Organizacije uz svoju temeljnu djelatnost mogu obavljati i gospodarsku djelatnost za koju ukoliko ispune određene uvjete one postaju obveznici poreza na dobit. Neprofitne organizacije nisu dužne donositi računovodstvene politike prema niti jednom zakonu, ali se pojavljuje potreba za njihovim odabirom i implementacijom zbog jasnijeg prikazivanja poslovnih događaja. Računovodstvena struka sugerira kako bi svaka neprofitna organizacija trebala donesti svoje računovodstvene politike, a kada ih i donese tada bi trebala dosljedno primjenjivati iste, te da se one ne mijenjaju ukoliko to nije potrebno. Računovodstvene politike imaju vrlo važnu ulogu u olakšavanju sastavljanja financijskih izvještaja kao i njihovim prezentiranjem drugim korisnicima, kako sadašnjim tako i budućim korisnicima. Upravo zbog tih razloga zakonodavni okvir bi trebao donesti zakon o računovodstvenim politikama kod neprofitnih organizacija kako bi se sustavno omogućilo lakše donošenje računovodstvenih politika, omogućilo točnije i preciznije prezentiranje financijskih izvještaja te zakonski reguliranu jednaku evidenciju svim neprofitnim organizacijama za iste poslovne događaje
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
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