scholarly journals Level of usage of income smoothing as a creative accounting tool by Balkan banks

2021 ◽  
Vol 16 (3) ◽  
pp. 63-70
Author(s):  
Bedri Statovci ◽  
Vlora Berisha ◽  
Jetmira Tahirukaj
Keyword(s):  
Income Smoothing ◽  
Decision Makers ◽  
The Other ◽  
Web Pages ◽  
Financial Reports ◽  
Accounting Practice ◽  
Creative Accounting ◽  
Other Hand ◽  
The One ◽  
Modified Equation

The main objective of this study is to find out if Balkan banks use income smoothing (IS) as a creative accounting practice. The IS level is analyzed to see whether banks are focused on these practices as a tool to produce a better picture of financial views in the sight of decision makers. The data are provided from the audited financial reports presented on the banks’ web pages. Eckel’s modified equation was used to find out if banks use the technique of IS. As a result, the findings showed that banks use IS, and the factors that influence the use of this practice are analyzed. The factors studied are: age of banks, profitability, and loan provision. Of a total of seven banks in Kosovo, only three use income smoothing. In Albania, of a total of 11 banks, only one uses income smoothing. Surprisingly, the results show that none of the variables measured affect the usage of income smoothing. The study contributes to understanding the practice of IS on the one hand, and on the other hand, to opening the eyes of investors and depositors promoting vigilance when they make decisions about investing their funds in banks.

scholarly journals Human autonomy, technological automation (and reverse)

AI & Society ◽  
2021 ◽  
Author(s):  
Simona Chiodo
Keyword(s):  
Autonomous Vehicles ◽  
Decision Makers ◽  
The Other ◽  
Individual Responsibility ◽  
Individual Autonomy ◽  
Moral Decision ◽  
Philosophical Perspective ◽  
Other Hand ◽  
Human Autonomy ◽  
The One

AbstractWe continuously talk about autonomous technologies. But how can words qualifying technologies be the very same words chosen by Kant to define what is essentially human, i.e. being autonomous? The article focuses on a possible answer by reflecting upon both etymological and philosophical issues, as well as upon the case of autonomous vehicles. Most interestingly, on the one hand, we have the notion of (human) “autonomy”, meaning that there is a “law” that is “self-given”, and, on the other hand, we have the notion of (technological) “automation”, meaning that there is something “offhand” that is “self-given”. Yet, we are experiencing a kind of twofold shift: on the one hand, the shift from defining technologies in terms of automation to defining technologies in terms of autonomy and, on the other hand, the shift from defining humans in terms of autonomy to defining humans in terms of automation. From a philosophical perspective, the shift may mean that we are trying to escape precisely from what autonomy founds, i.e. individual responsibility of humans that, in the Western culture, have been defined for millennia as rational and moral decision-makers, even when their decisions have been the toughest. More precisely, the shift may mean that we are using technologies, and in particular emerging algorithmic technologies, as scapegoats that bear responsibility for us by making decisions for us. Moreover, if we consider the kind of emerging algorithmic technologies that increasingly surround us, starting from autonomous vehicles, then we may argue that we also seem to create a kind of technological divine that, by being always with us through its immanent omnipresence, omniscience, omnipotence and inscrutability, can always be our technological scapegoat freeing us from the most unbearable burden of individual responsibility resulting from individual autonomy.

Design and Implementation Based on Telecommunications Platform Electronic Lottery Sales System

2014 ◽  
Vol 556-562 ◽  
pp. 5190-5193
Author(s):  
Peng Tian ◽  
Ying Xiao
Keyword(s):  
Interactive Voice Response ◽  
Payment System ◽  
The Other ◽  
Web Pages ◽  
Design And Implementation ◽  
Other Hand ◽  
Detailed List ◽  
The One ◽  
The Cost ◽  
Voice Response

This product is based on the telecom platform and unified payment platform completed using telephone, web pages and then complete the purchase of electronic lottery deducted by telecommunication unified e-commerce system. The system is designed to provide users with a convenient and secure electronic concise quick way to buy lottery tickets. On the one hand you can use fixed telephone IVR(interactive voice response) to achieve electronic lottery purchases, it’s of ways to buy at the same time. On the other hand you can also buy lottery tickets, select the number and Check winning information on it 。This unified payment system is provided by the unified payment platform the cost of buy lottery tickets will deducted from the bill in uniform. In addition, this system can provide a detailed list of rates inquiries.

scholarly journals Juxtapositions in Jakarta: How Flood Interventions Reinforce and Challenge Urban Divides

Urban Forum ◽  
2020 ◽  
Vol 31 (3) ◽  
pp. 373-388
Author(s):  
Roanne van Voorst
Keyword(s):  
At Risk ◽  
Decision Makers ◽  
The Other ◽  
Political Decision ◽  
Other Hand ◽  
The One ◽  
Economic Inequalities

Abstract This paper traces the interplay of spatially, socially and legally juxtaposed differences between different groups of Indonesia’s residents: (1) a group of riverbank settlers in Jakarta, (2) political decision-makers and urban planners that evict this particular riverbank settlement and (3) a group of Jakartan academics, architects and journalists that got involved in these interventions. The dynamics between and within these groups are examined through a case study in a riverbank settlement, where inhabitants are not only at risk of regular flooding but also of evictions. The analysis combines the notion of juxtapositions with a ‘revelatory approach’ towards disaster. The notion of juxtapositions makes clear how urban divides are shaped, and how they, in turn, produce ideas and practices of citizenship in Jakarta. The revelatory approach to disasters helps to show that floods can function as an accelerator to both reinforce and challenge these juxtapositions, thus also changing citizenship ideas and practices. The analysis reveals on the one hand that floods and interventions deepen socio-economic inequalities in an already highly unequal city. However, on the other hand, they also trigger collective mobilisation of evictees as well as unprecedented cooperation between this particular group of riverbank settlers and more resourceful members of Jakarta’s wider society. This eventually results in successful contestation of evictions through court and other claims to citizenship.

Stories and the Self

2020 ◽  
Vol 32 (2) ◽  
pp. 47-58 ◽  
Author(s):  
Stefan Krause ◽  
Markus Appel
Keyword(s):  
Meta Analysis ◽  
The Self ◽  
The Other ◽  
Lower Degree ◽  
Contrast Effects ◽  
Self Perception ◽  
Self Perceptions ◽  
Other Hand ◽  
The One ◽  
Implicit And Explicit

Abstract. Two experiments examined the influence of stories on recipients’ self-perceptions. Extending prior theory and research, our focus was on assimilation effects (i.e., changes in self-perception in line with a protagonist’s traits) as well as on contrast effects (i.e., changes in self-perception in contrast to a protagonist’s traits). In Experiment 1 ( N = 113), implicit and explicit conscientiousness were assessed after participants read a story about either a diligent or a negligent student. Moderation analyses showed that highly transported participants and participants with lower counterarguing scores assimilate the depicted traits of a story protagonist, as indicated by explicit, self-reported conscientiousness ratings. Participants, who were more critical toward a story (i.e., higher counterarguing) and with a lower degree of transportation, showed contrast effects. In Experiment 2 ( N = 103), we manipulated transportation and counterarguing, but we could not identify an effect on participants’ self-ascribed level of conscientiousness. A mini meta-analysis across both experiments revealed significant positive overall associations between transportation and counterarguing on the one hand and story-consistent self-reported conscientiousness on the other hand.

Radioimmunotherapy for treatment of acute myeloid leukaemia and myelodysplastic syndrome

2005 ◽  
Vol 44 (03) ◽  
pp. 107-117
Author(s):  
R. G. Meyer ◽  
W. Herr ◽  
A. Helisch ◽  
P. Bartenstein ◽  
I. Buchmann
Keyword(s):  
Acute Myeloid Leukaemia ◽  
Myeloid Leukaemia ◽  
Primary Tumour ◽  
The Other ◽  
Haematopoietic Stem Cell ◽  
Other Hand ◽  
Primary Reduction ◽  
The One ◽  
Acute Myeloid

SummaryThe prognosis of patients with acute myeloid leukaemia (AML) has improved considerably by introduction of aggressive consolidation chemotherapy and haematopoietic stem cell transplantation (SCT). Nevertheless, only 20-30% of patients with AML achieve long-term diseasefree survival after SCT. The most common cause of treatment failure is relapse. Additionally, mortality rates are significantly increased by therapy-related causes such as toxicity of chemotherapy and complications of SCT. Including radioimmunotherapies in the treatment of AML and myelodyplastic syndrome (MDS) allows for the achievement of a pronounced antileukaemic effect for the reduction of relapse rates on the one hand. On the other hand, no increase of acute toxicity and later complications should be induced. These effects are important for the primary reduction of tumour cells as well as for the myeloablative conditioning before SCT.This paper provides a systematic and critical review of the currently used radionuclides and immunoconjugates for the treatment of AML and MDS and summarizes the literature on primary tumour cell reductive radioimmunotherapies on the one hand and conditioning radioimmunotherapies before SCT on the other hand.

The Salvage of Ideas: Schumpeter and the Core Problems Still Confronting Economics

2003 ◽  
pp. 15-26
Author(s):  
P. Wynarczyk
Keyword(s):  
The Other ◽  
The Core ◽  
Other Hand ◽  
The One

Two aspects of Schumpeter' legacy are analyzed in the article. On the one hand, he can be viewed as the custodian of the neoclassical harvest supplementing to its stock of inherited knowledge. On the other hand, the innovative character of his works is emphasized that allows to consider him a proponent of hetherodoxy. It is stressed that Schumpeter's revolutionary challenge can lead to radical changes in modern economics.

Accounting research production and evaluation: The view of the professionals

2017 ◽  
pp. 75-80
Author(s):  
Orazio Vagnozzi
Keyword(s):  
The Other ◽  
Methodological Issues ◽  
Accounting Research ◽  
Research Production ◽  
Accounting Practice ◽  
Mutual Knowledge ◽  
The One

The existence of a gap between accounting research and accounting practice has been extensively described in literature. In order to be able to publish a research in a high-ranked accounting journal, it seems that methodological issues are more important than those related to the relevance of the topics covered. To improve research and accounting practice and to avoid the risk of accounting research becoming selfreferential, every effort should be made to bridge the current gap between research and accounting practice. To this end, the development of mutual knowledge of the agenda of researchers and practitioners on the one hand, and participation in joint projects on the other, could represent possible future solutions to be pursued.

Pembaharuan Pesantren: Arah dan Implikasi

2018 ◽  
Vol 4 (1) ◽  
pp. 67-84
Author(s):  
Wahyudin Noor
Keyword(s):  
Rapid Development ◽  
The Other ◽  
Learning Methods ◽  
Technology Learning ◽  
Other Hand ◽  
The One ◽  
Traditional Term

Abstract Pesantren are often associated with backwardness and traditionalism in everything: facilities, technology, learning methods, and even the curriculum. For now, it seems like the traditional term for pesantren is no longer relevant enough. The pace of movement in the era of renewal marked by the rapid development of technology has demanded pesantren to make adjustments. However, on the one hand, when viewed from the direction of change, the reform efforts pursued by pesantren are not to erase the old tradition, but merely to add something new so that the old tradition and conditions can be maintained while accepting the presence of a new one. On the other hand, the reform efforts undertaken by pesantren have implications for the fact that the typical values of the pesantren are fading away. Abstrak  Pesantren seringkali diasosiasikan dengan keterbelakangan dan tradisional dalam segala hal: fasilitas, teknologi, metode pembelajaran, dan bahkan kurikulumnya. Untuk saat ini, sepertinya istilah tradisional untuk pesantren, sudah tidak lagi cukup relevan. Laju gerak pembaharuan zaman yang ditandai dengan pesatnya perkembangan teknologi telah menuntut pesantren untuk melakukan penyesuaian diri. Kendatipun demikian, di satu sisi, jika dilihat dari arah perubahan, upaya pembaharuan yang ditempuh pesantren tidaklah untuk menghapus tradisi yang lama, tetapi sekadar menambah dengan sesuatu yang baru sehingga tradisi maupun kondisi yang lama bisa dipertahankan sambil menerima kehadiran yang baru. Di sisi yang lain, upaya pembaharuan yang dilakukan pesantren ternyata berimplikasi pada kenyataan akan semakin pudarnya nilai-nilai khas yang dimiliki oleh pesantren.

PROBLEMATIKA HUKUM IMPLEMENTASI SIFAT FINAL DAN BINDING PUTUSAN YANG DIBUAT OLEH BASYARNAS DALAM PENYELESAIAN SENGKETA BISNIS SYARIAH

2018 ◽  
Vol 1 (1) ◽  
pp. 37-52
Author(s):  
Karimatul Khasanah
Keyword(s):  
The Other ◽  
Other Hand ◽  
The One

BASYARNAS’s verdict in resolving dispute can be negotiated or cancelled by submitting nullification to the Religious Court if the parties or one of them felt dissatisfied with the BASYARNAS verdicts. This case is important to be reviewed academically because of its paradox and ambiguity. On the one hand the decision is final and binding, but on the other hand it could be cancelled through the Religious Court. If the BASYARNAS verdicts really want to be final and binding, the nullification of the verdicts should be abolished. It can be replaced by an amendment of the verdict submitted to BASYARNAS and handed back to the arbitrator (arbitrator panel) who handles the dispute. Apart being fast and confidential, the arbitrator (judge) is more aware of the case, the reasons, evidences and witnesses of the dispute.

Correspondances étymologiques, lexicales et sémantiques dans le processus de féminisation de noms de profession, métiers et activités dans les sociétés française et roumaine

2020 ◽  
Vol 65 (4) ◽  
pp. 401-422
Author(s):  
Estelle Variot
Keyword(s):  
The Other ◽  
Roman World ◽  
Other Hand ◽  
The One ◽  
Over Time

"Etymological, Lexical and Semantic Correspondences in the Process of Feminization of Professional Names, Trades and Activities in French and Romanian Societies. The feminization of thought represented by language and of its varieties in the Roman World has allowed to highlight some convergences that come from a common linguistic heritage, often from Greek and Latin and some hesitation about adapting society to its realities. The feminization of some words which comes from an ancient process illustrates on the one hand the potential of the language and on the other hand some constraints sometimes linked to the society itself, which creates transitional periods, between matching grammatical correction and the evolution of linguistic uses over time. The possibilities of lexical enrichment (internal creation or loan) show the means available in French and Romanian and some convergences in the area of derivation, of lexical units and their etymologies. The grammatical perspective and word constructing methods make it possible to give keys for the feminization of names of trades or professions. Likewise, recording entries in the lexicon, their evolution, their assimilation or sometimes their forgetfulness, for the benefit of new constructions highlight the existence of objective and subjective criteria which teach us a lot about society as a whole. Keywords: feminization of professions, internal and external enrichment, suffixal match, use of words, grammar, lexicon, French and Romanian."

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