1,720,952 research outputs found
Application of Special Cases of Working Conditions in the Field of Accounting
No full textTänapäeva tööturul on töötingimuste erijuhud märkimisväärselt olulised, hõlmates tähtajalisi lepinguid, konkurentsipiiranguid, ärisaladuse hoidmist, kaugtööd, renditööd ja summeeritud tööaega. Arvestusala valdkonna töötajad puutuvad oma tööülesandeid täites kokku nii kliendiandmete kui ka ettevõtte saladuses hoitava teabega ning on äärmiselt oluline, et kokkulepped, mida sõlmitakse, oleks kooskõlas vastava seadusandlusega ning täidaks lepingu eesmärki.
Töö teoreetilises osas esitati töökorraldusest ja äririskidest tingitud töötingimuste erijuhtude õiguslikud alused. Töökorralduse erisusest tulenevad kokkulepped on tähtajaline tööleping, kaugtöö, renditöö, summeeritud tööaeg ja äririski maandamise eesmärgil sõlmitavad kokkulepped on konkurentsipiirangu kokkulepe ja ärisaladuse hoidmise kohustus. Töötingimuste erijuhtude aluseks on nende kirjalikult taasesitatava vormi olemasolu.
Lõputöö eesmärgi saavutamiseks viidi läbi empiiriline uuring. Uurimisobjektiks olid Äripäeva 2022. aasta raamatupidamisbüroode TOP-is nimetatud raamatupidamisbüroode töötajad arvestusala valdkonnas ning nendega sõlmitud töölepingud. Uuringu läbiviimisel kasutati deduktiivset lähenemisviisi ning kombineeritud uurimismeetodit. Uurimis instrumendiks oli autori poolt koostatud ankeetküsimustik, mille koostamisel tugineti teoreetilistele lähtekohtadele ja kohtulahendite põhjal koostatud dokumendivaatluse kavale. Küsimustiku valim moodustati Äripäeva 2022. aasta raamatupidamisbüroode TOP-is nimetatud ettevõtete töötajatest. Uuringu lõplikuks valimiks kujunes 35 vastajat. Kaardistati ja analüüsiti arvestusala valdkonnas töötingimuste erijuhtude rakendamise olukorda praktikas ning selgitati välja arvestusala valdkonnas töötajatega sõlmitud töötingimuste erijuhtude vastavus seadusele ja erialaspetsialistide soovitustele. Lisaks analüüsiti küsimustiku (Lisa 2) ja dokumendivaatluse kava (Lisa 3) tulemusi töötingimuste erijuhtude ja sellega seotud probleemide osas.
Empiirilise uuringu käigus selgus, et kõige rohkem sõlmitakse arvestusala töötajatega ärisaladuse hoidmise kohustuse, kaugtöö ja konkurentsipiirangu kokkuleppeid, kuid ei sõlmita tähtajalisi töölepinguid ega renditöö kokkuleppeid. Selgus ka, et enamik kaugtöö kokkuleppeid sõlmitakse suuliselt ning vaid väike osa neist sisaldab konkreetseid tingimusi nagu töö tegemise aadress, tööaeg või kulude hüvitamine ja enamik tööandjaid ei teosta kaugtöö riskianalüüsi. Konkurentsipiirangu kokkulepetest peaaegu kõik on sõlmitud kirjalikult ja lõppevad koos töölepingu lõppemisega. Paljudel juhtudel ei ole lepingus sätestatud hüvitise maksmist. Enamik ärisaladuse hoidmise kohustuse kokkuleppeid on kirjalikud ning ligi pooltel lepingutest on detailne ärisaladuse määratlus. Ent paljud töötajad ei ole teadlikud ärisaladuse kohustuse rikkumisega kaasnevatest võimalikest tagajärgedest ettevõttele. Kohtupraktika kattub uuringuga seoses suuliselt sõlmitud kaugtöö kokkulepete, ruumiliselt kokku leppimata konkurentsipiirangu kokkulepete ning ebapiisavalt täpselt määratletud ärisaladuse osas.
Uuringust selgus, et töötingimuste erijuhtude kokkulepete sõlmimisega kaasnes mitmeid probleeme, seetõttu koostas uurija ettepanekud (Lisa 4) nende rakendamiseks.
Lõputöö eesmärk ja püstitatud uurimisülesanded on edukalt täidetud ning nüüd on autor valmis esitama uuringu tulemusi neile küsimustiku vastajatele, kes väljendasid selleks soovi.The thesis is written on the topic of application of special cases of working conditions in the field of accounting.
In today's dynamic labour market, the inclusion of special cases of working conditions in employment contracts has become an increasingly important aspect, especially in the field of accounting. The special cases of working conditions that are considered include a fixed-term employment contract provided for in § 6 of the Employment Contracts Act, an agreement on restriction of competition, the obligation to keep a trade secret, teleworking, temporary agency work and summarized working time. Accountants have access to the company's financial data and customer data, which is why the employer needs to apply the obligation to maintain a trade secret and establish a restriction of competition agreement in special cases of working conditions.
In the theoretical part of the work, the legal bases for special cases of working conditions due to work organization and business risks were presented.
The aim of the thesis is to find out the practices of using application of special cases of working conditions in the field of accounting in order to draw conclusions and, if necessary, proposals for their implementation in accordance with the law and the recommendations of specialists.
To achieve the goal of the thesis, the following tasks were set:
•provide explanations of the legal bases for special cases of working conditions due to work organisation and business risks;
•to highlight the relationship of special cases of working conditions with the field of accounting;
•draw up a methodology for empirical research;
•to map and analyse the situation regarding the implementation of special cases of working conditions in practice in the field of accounting;
•to find out the compliance of special cases of working conditions concluded with employees in the field of accounting with the law and the recommendations of specialty specialists;
•to submit conclusions and proposals in the field of accounting for the implementation of special cases of working conditions in accordance with the law and the recommendations of specialists.
The thesis focused on the accountants listed in Äripäev's 2022 TOP of Accounting Firms and their employment contracts. For the research, a quantitative mapping study was
conducted using a questionnaire prepared by the author, which was based on theoretical foundations. The sample of the questionnaire was formed from the employees and managers of the companies named in Äripäev's 2022 TOP of Accounting Offices. A total of 35 respondents participated in the survey.
In the course of the empirical study, it turned out that the largest number of agreements with employees of the accounting area are concluded on the obligation to keep trade secrets, teleworking, restriction of competition, and no fixed-term employment contracts or temporary work agreements are concluded. It also turned out that most teleworking agreements are concluded orally, and only a small number of them contain specific conditions such as the address of work, working hours or reimbursement of costs, and most employers do not carry out a risk analysis of teleworking. Almost all of the agreements on restriction of competition are concluded in writing and expire with the termination of the employment contract. In many cases, the contract does not provide for the payment of compensation. Most trade secret agreements are in writing, and nearly half of the contracts have a detailed definition of a trade secret. However, many employees are not aware of the possible consequences for the company of violating the obligation to trade secrets. The case-law overlaps with the study on teleworking agreements concluded orally, spatially unagreed restriction of competition agreements and insufficiently well-defined trade secrets.
Based on the results of the study, proposals were drawn up for the implementation of special cases of working conditions (Annex 4), which were prepared with the aim of reducing the conclusion of special cases of non-compliant working conditions. The table of proposals provides recommendations for the legitimate conclusion of special cases of working conditions, created in particular for managers of organizations who draw up contracts related to special cases of working conditions
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
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
- …
