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КОНЦЕПЦІЇ АУДИТОРСЬКОГО КОНТРОЛЮ ФІНАНСОВИХ РЕЗУЛЬТАТІВ ТА ЇХ ОБЛІКОВЕ ЗАБЕЗПЕЧЕННЯ
Full text linkThe article examines the conceptual aspects of the formation of financial results in accounting and their audit. The aspects of accounting and auditing of the financial results of an enterprise, which are the foundation for strategic planning and management decision-making, are investigated. The regulatory approaches to the formation of financial results are analyzed, including international and national financial reporting standards. Special attention is given to the methods for calculating financial results, with the most common being the "cost-output" method and the comparison of income and expenses. The evaluation of financial results allows for assessing the efficiency of the enterprise\u27s operations, identifying weaknesses, and developing strategies to improve performance.
The aim of the article is to examine the specifics of accounting support and audit control in the formation of financial results. To achieve this goal, the following tasks were set: analysis of the key approaches to the formation of financial results of enterprises in line with international and national standards; evaluation of accounting methods and procedures used to determine financial results; analysis of the stages of auditing financial results and assessing their impact on the financial stability and solvency of enterprises.
An important part of the article is the analysis of the process of auditing financial results. The stages of audit organization are considered, including the organizational, preparatory, technological, and final stages of the financial results verification process. Emphasis is placed on the necessity of detailed planning of audit procedures to ensure the accuracy of financial reporting and the timely fulfillment of tax obligations. Attention is drawn to the importance of identifying potential errors and instances of fraud in accounting data, which could negatively impact the stability of the enterprise\u27s operations.
The article emphasizes the importance of financial results as a tool for effective enterprise management and the role of auditing in ensuring the transparency and reliability of financial information. Accurate accounting and auditing of financial results are crucial for enhancing the efficiency of enterprises and maintaining their stability in a competitive environment.У статті досліджено концептуальні аспекти формування фінансових результатів в обліку та їх аудит. Досліджено аспекти обліку та аудиту фінансових результатів підприємства, які є фундаментом для стратегічного планування та прийняття управлінських рішень. Проаналізовано нормативні підходи до формування фінансових результатів, зокрема міжнародні та національні стандарти фінансової звітності. Особливу увагу приділено методам розрахунку фінансових результатів, серед яких найпоширенішими є методи «витрати-випуск» та порівняння доходів і витрат. Оцінка фінансових результатів дозволяє оцінити ефективність роботи підприємства, визначити слабкі місця та розробити стратегії для поліпшення показників.
Метою статті є дослідження особливостей облікового забезпечення та аудиторського контролю формування фінансових результатів. Для досягнення мети було поставлено наступні завдання: аналіз основних підходів до формування фінансових результатів підприємств відповідно до міжнародних та національних стандартів; оцінка методів і процедур бухгалтерського обліку, що використовуються для визначення фінансових результатів; аналіз етапів проведення аудиту фінансових результатів підприємства та визначення їх впливу на фінансову стабільність і платоспроможність підприємств.
Важливою частиною статті є аналіз процесу проведення аудиту фінансових результатів. Розглянуто етапи організації аудиту, які включають організаційну, підготовчу, технологічну та заключну стадії перевірки фінансових результатів підприємства. Наголошено на необхідності детального планування аудиторських процедур, щоб забезпечити точність фінансової звітності та своєчасне виконання податкових зобов\u27язань. Акцентовано увагу на важливість виявлення можливих помилок та випадків шахрайства в облікових даних, що може негативно вплинути на стабільність діяльності підприємства.
Стаття підкреслює значення фінансових результатів як інструменту для ефективного управління підприємством і роль аудиту у забезпеченні прозорості та достовірності фінансової інформації. Коректний облік і аудит фінансових результатів є важливими для підвищення ефективності роботи підприємств і підтримки їх стабільності в умовах конкурентного середовища
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
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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