1,720,960 research outputs found

    Forensic Auditing: An Essential Tool in the Fights against Fraud and Corruption in Kosovo

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    INTRODUCTION: IT IS AN HONOR FOR ME TO BE INVITED HERE TODAY AND TO HAVE AN OPPORTUNITY TO PARTICIPATE IN DISCUSSING THIS VERY IMPORTANT TOPIC OF FORENSIC AUDITING AND ITS ROLE IN COMBATING CORRUPTION. CORRUPTION IS SOMETHING THAT TOUCHES THE LIVES OF EVERY ONE OF US. IT HAS A DAMAGING IMPACT ON THE WAY IN WHICH WE LIVE, NOT ONLY HERE IN KOSOVO BUT IN EVERY OTHER COUNTRY IN THE WORLD. I HOPE TO HELP YOU BETTER COMPREHEND THE INSIDIOUS NATURE OF CORRUPTION AND THE DEVASTATING IMPACT IT HAS ON EVERYONE’S LIVES

    Social Reponsibility and the Professional

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    Business as an institution exists primarily because it is sanctioned by society. It is therefore inevitable that the business community and its professional members will fall into step with society’s expectations. Adam Smith, in his “Wealth of Nations,” believed that, as each businessman pursued his own self-interests, the public good would be served. While no one can deny that the public good has certainly benefited from business, neither can anyone deny that certain segments of society have not always fared as well as others and have indeed suffered. Fortunately, however, social commitment, or the tangible expression of concern for society’s many problems, is a growing phenomenon among members of today’s professional community. Although initially undertaken out of enlightened self-interest, rather than pure altruism, companies today have come to accept social commitment as a valid organizational component. Many large corporations not only are supporting socially constructive programs at an increasing rate but also are regularly lending employees to such projects

    Laboratory Analysis: An Operational Audit Technique

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    As an environment changes, professions functioning in that environment ttiust likewise change or face extinction. The failure to recognize and then to adapt to environmental change, it is recognized, can mitigate a profession s significance, impact adversely on its viability, and render it ineffective. Professions associated with the sciences, with politics and the law, with education, and with the arts have all had to be sensitive to such changes. As a profession, auditing has responded well to the changes that have occured in its environment

    Selected Procurement Perspectives: An Overview

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    Kilimanjarao International: Transformational Consulting and Trainin

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

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    “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

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    We 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

    Tariffs: Maybe they are not really a bad idea

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    A recent news article suggested that imported commodities will cost consumers a lot more money because of recently implemented tariff policies in the United States. It has sounded to a lot of people that tariffs are a very bad idea. But are tariffs really not a good idea? Tariff policy and tariffs are relatively complex subjects. Both need to be better understood to decide whether a country’s current tariff policies and the resultant tariffs are a good idea, a bad idea, or maybe a little bit of both. It is true that a tariff might increase the price of an imported commodity. On the other hand, it is also true that it might not. In fact, it is entirely possible that, if properly administered, a well-orchestrated tariff policy might result in significant benefits to consumers and non-consumers alike
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