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Impacto da adoção do SNC: ótica do preparador da informação financeira
Get PDFMestrado em Contabilidade - FiscalidadeA presente dissertação tem por objetivo estudar o impacto do SNC no
modelo de informação financeira, na profissão de TOC e nas empresas, na
perspetiva do preparador da informação financeira.
Numa primeira fase descrevemos a evolução do normativo contabilístico em
Portugal e apresentamos as diferenças estruturais entre o atual modelo
contabilístico (SNC) e o modelo antecessor (POC).Seguidamente efetuamos
uma revisão da literatura dos estudos mais significativos sobre os impactos
e implicações causados pela transição do normativo contabilístico neste
processo de harmonização e acerca da perceção dos preparadores da
informação sobre a mudança de referencial contabilístico. Para o efeito
utilizámos uma metodologia qualitativa, assente na análise documental
sobre a matéria em estudo e de diplomas contabilísticos. Através do
inquérito por questionário submetido aos preparadores da informação
financeira obtivemos as suas opiniões acerca dos impactos da adoção do
novo modelo contabilístico nas vertentes enunciadas.
Do estudo concluímos que ao nível da substância, as principais diferenças
residem na existência de uma estrutura concetual, uma filosofia mais
baseada em princípios do que em regras, prevalência da perspetiva
económica, metodologia de abordagem direcionada para o relato financeiro
e aumento da aplicação do justo valor, verificando-se o incremento da
incorporação de juízos de valor. Em termos formais, existem diferenças
entre os dois modelos no formato das demonstrações financeiras, nos
instrumentos de normalização e no quadro e códigos de contas. Na ótica do
preparador existe uma grande confiança no novo normativo, dado que este
responde às atuais necessidades de relato financeiro, tem em conta as
caraterísticas e a realidade das empresas nacionais, permite a
comparabilidade a vários níveis, é mais vantajoso ao nível dos custos de
preparação da informação, mais exigente e moderno, melhora a qualidade
da divulgação da informação e implica benefícios para a reputação da
profissão de TOC. Todavia, existe o risco de dificuldade de
compreensibilidade por parte dos utentes da informação, dificuldade dos
gestores perceberem as consequências do SNC nas suas demonstrações
financeiras e da evolução no modelo de relato não ser acompanhado por
alterações de gestão do negócio.The present work aims to study the impact of the SNC on the model of
financial information, on the profession of chartered accountant and on
companies, from the perspective of the preparer of information.
Initially we described the evolution of accounting standards in Portugal and
presented the structural differences between the current accounting model
(SNC) and the previous model (POC). Then we performed a literature review
of the most significant studies about the transition impacts and about the
perception of preparers of information concerning the change in accounting
standards.
For this purpose we used a qualitative methodology, based on documentary
analysis. Through the survey submitted to the preparers of information we
gathered their opinion on the impact of adopting the new accounting model in
the areas listed.
The study concluded that concerning the substance, the main differences lay
in the existence of a framework, a philosophy based more on principles
rather than rules, prevalence of economic perspective, methodology focused
approach to financial reporting and increased application of fair value,
verifying the increased incorporation of value judgments. In formal terms, the
differences between the two models are the format of the financial
statements, instruments and standardization and account codes. On the
preparers of information optic there is great confidence in the new standard,
as it responds to the current needs of financial reporting, considers the
characteristics and reality of domestic firms, allows comparability at various
levels, reduces the cost of preparing information, improves the quality of
information disclosure and implies benefits for the reputation of the chartered
accountant. However, there is a risk of compromising the understanding by
the users of information, difficulty for the managers to understand the
consequences of the SNC in its financial statements and also the changes
on reporting model are not followed by changes in business management
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
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