1,720,957 research outputs found
Metode moderne de optimizare a riscului financiar prin aplicarea efectelor comerciale
Full text linkGRAUR, Anatol, ROTARU, Daria. Metode moderne de optimizare a riscului financiar prin aplicarea efectelor comerciale. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 23-29. ISBN 978-9975-75-923-6.In the conditions of expanding and developing the market economy as well as advancing free competition, entrepreneurs offer some facilities and advantages to their clients, aiming to maximize profit and increase the volume of sales. In this sense, overcoming the direct payment stage through a variety of payment instruments, and the emergence of a variety of payment methods and procedures, facilitating the buyer and making sales profitable. Thus, commercial settlement accounts exceed the limits of standard sales through classical methods and procedures and resort to modern methods of optimizing commercial relationships and financial risk by applying commercial effects. JEL. M4
Impactul caracteristicilor calitative a informației financiar contabile asupra controlului financiar și procesului decizional
Full text linkROTARU, Daria. The impact of the quality characteristics of the financial-accounting information on financial control and decision-making = Impactul caracteristicilor calitative a informației financiar contabile asupra controlului financiar și procesului decizional. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 182-188. ISBN 978-9975-155-66-3.In recent decades, due to economic progress the role of accounting information has increased significantly, affecting more and more user’s behaviour in the process of making business decisions. Thus, the decision-making process must be supported by an adequate informational system able to reflect the real activity of the entity expressed in comparable, relevant, accurate, verifiable, timely and understandable figures. The efficiency of the entity’s future strategy is directly influenced and estimated based on accounting financial information, affected by the qualitative characteristics which evolved during the history of accounting. The use of accounting information quality, promote an efficient deployment of existing conditions of business. The study aims to operationalize financial reporting quality in terms of the qualitative characteristics as well as to investigate their influence on the financial control and decision making process. DOI: https://doi.org/10.53486/9789975155663.21; CZU: 657.1:005.311.6; JEL: M40, M41
Exigențe privind controlul financiar în contextul implementării IFRS de către entitățile autohtone
Full text linkROTARU, Daria, MIHAILA, Svetlana, RAVDAN, Gabriela Alisie. Exigențe privind controlul financiar în contextul implementării IFRS de către entitățile autohtone. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 61-69. ISBN 978-9975-75-950-2.One of the most important factor of the accounting harmonization process developed at national level, which is influenced by an intense process of EU integration, represents the IFRS adoption in the Republic of Moldova. The process of accounting harmonization offers the possibility to create one economic language. The same accounting system applied in different countries is a great advantage for business environment, especially for the investment purposes. The main aim of the intensive process of the accounting globalization is ensuring transparency, fairness and comparability of the information provided by the financial-accounting system. In this connection, the main question in which the users of the accounting information are interested is “Does the financial statements present fairly the entity's financial position according to IFRS?”. The answer at this question can be obtained using a properly organized financial control system, which should be adapted and modernized in order to comply with the new requirements influenced by the implementation of the IFRS by the national entities. JEL: M 40, M 4
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Full text linkWe 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
Full text linkWe 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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