1,720,958 research outputs found
Considerations regarding the regulation, accounting and audit of bank deposits
No full textBank deposits have been known even since the
Antiquity. From the legal perspective, the bank deposit
was always covered with due care and received the
deserved attention, while regulations generally reflected
the current views, from the legal, economic, social,
cultural and religious perspectives. The new Civil Code,
applicable in Romania starting from October 1st 2011,
brings a new element within article 2191. The fund
deposit, a change that is situated against the millennial
regulations of the deposit contract, when it specifies that
“Subsequent to the constitution of a fund deposit at a
credit institution, it gains propriety over the deposited
amounts of money”. Even since the Antiquity, the
Roman jurists have caught the economic and judicial
nature of the unregulated deposit contracts that
emphasized the depository’s obligations. The religious
obscurantism of the Middle Ages did not allow the
differentiation between the deposit contract and the loan
contract as passive operations meant to attract the
financial resources of the bank. Nowadays, the
confusion still exists and fuels the financial instability.
Even since the emergence of accounting as a science,
the bank deposit has been seen as a financial asset for
the depositor and a debt for the banker. The accuracy of
the accounting information regarding the bank deposits
is validated and confirmed through the internal and/or
external auditing procedures
The global financial crisis and its implications on the convergence of Romania with the economic and monetary union
Full text linkThe international financial crisis has affected the new member States of the European Union as well, for which the convergence criteria represent the economic test of evaluation of a degree of economic preparation, in order to participate in the third stage of the Economic and Monetary Union. This paper analyses the main evolutions recorded by Romania under the conditions of the global financial crisis, regarding the stability of the prices, the long term interests, the budget deficit, the level of the public debt in the Gross Domestic Product, the stability of the change and the degree of the preparation of the National Central Bank for the adherence to the Eurosystem. We are trying to identify a series of challenges and risks which are brought by the international financial crisis during the chosen period by the Romanian authorities for the adoption of the unique European currency, respectively 2014-2015.institutional convergence, the real convergence, the nominal convergence, the convergence criteria
Considerations on The Convergence of Romania to The European Union in The Banking Field
Full text linkAccording to commitments made by Romania (and by NBR) in the negotiating process to Chapter 11 - Economic and Monetary Union on the acquisition, transfer and implementation into national legislation of the acquis for banking, the NBR Statute was harmonized with the provisions of the Treaty establishing the European Community, the Protocol on the Statute of the European System of Central Banks and the European Central Bank , and the other Community provisions on central bank activity in the Member States of the European Union. The draft law on the Statute of the NBR was adopted by the Senate (on June 8, 2004) and the Chamber of Deputies and promulgated by Decree no. 532/26.06.2004, materialized into Law nr. 312/28.06.2004 on the NBR Statute. The new law was published in Romanian Official Gazette and entered into force on July 31, 2004, when Law no. 101/1998 on the Statute of the NBR, with further amendments and completions, was repealed.convergence, banking system, accession, commitments
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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