1,720,958 research outputs found
Towards strengthening the position of the tax administration: modernization and digitization of the sector and its impact on improving the quality of public service
No full textThe main purpose of conducting this research was to investigate the factors affecting successful converting to the modernization and digitization through improved service quality, in particular in the tax administration, the findings indicated that modernization and digitization as well as improved service quality significantly and positively influenced the successful converting of traditional tax administration to contemporary tax administration through strengthening the position of the tax administration
Towards strengthening the position of the tax administration: modernization and digitization of the sector and its impact on improving the quality of public service
Full text linkThe main purpose of conducting this research was to investigate the factors affecting successful converting to the modernization and digitization through improved service quality, in particular in the tax administration, the findings indicated that modernization and digitization as well as improved service quality significantly and positively influenced the successful converting of traditional tax administration to contemporary tax administration through strengthening the position of the tax administration
Obligations du commissaire aux comptes : audit des conventions réglementées
No full textL’audit des conventions conclus par l'entreprise est une nouvelle
notion introduite après l’adoption des normes internationales d’audit
par le biais projet de la norme algérien d’audit « NAA 250 », et la
norme de rapport du commissaire aux comptes sur les conventions
réglementées.
Cet article sert à clarifier les obligations du commissaire aux
comptes à propos du contrôle des conventions réglementées, il
souligne que l’auditeur légal apporte une réelle contribution aux
traitements des conventions règlementées.
On se propose dans cet article d’utiliser volontairement la norme
internationale d’audit ISA 250 «prise en considération des textes
législatifs et réglementaires dans un audit d’états financier
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
Covid 19 Implications on credit loss provisioning rules under ifrs 9: Pro-cyclicality concerns
No full textThe objective of this paper is to analyse the procyclicality behavior of Expected Credit Loss (ECL) model introduced by IFRS 9, during the economic downturn due to the Covid 19 pandemic. A regression analysis was conducted on a dataset gathered from euro era in order to investigate the hypothesis suggesting that the new model does not exhibit a procyclical behavior. Our findings indicate that, despite the IASB's expectation that the ECL model would have a countercyclical impact, it still demonstrates procyclical behavior
Le rôle du commissaire aux comptes dans la détection de la fraude dans une entreprise:Etude de cas Cabinet de comptabilité, fiscalité et audit
No full text144p.:ill.;30cm
COVID 19 IMPLICATIONS ON CREDIT LOSS PROVISIONING RULES UNDER IFRS 9: PRO-CYCLICALITY CONCERNS
Full text linkThe objective of this paper is to analyse the procyclicality behavior of Expected Credit Loss (ECL) model introduced by IFRS 9, during the economic downturn due to the Covid 19 pandemic. A regression analysis was conducted on a dataset gathered from euro era in order to investigate the hypothesis suggesting that the new model does not exhibit a procyclical behavior. Our findings indicate that, despite the IASB's expectation that the ECL model would have a countercyclical impact, it still demonstrates procyclical behavior
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
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