INCOME SMOOTHING IN ACCOUNTING AND BUSINESS LITERATURE PRIOR TO 1954

1992 ◽  
Vol 19 (2) ◽  
pp. 147-173 ◽  
Author(s):  
Dale Buckmaster
Keyword(s):  
Citation Analysis ◽  
Income Smoothing ◽  
Modern Concept ◽  
Primary Reason ◽  
Simple Analysis ◽  
The Subject

The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term “income smoothing”. This study considers the modern concept of income smoothing rather than simply the term itself. Using this approach, income smoothing is either explicitly or implicitly recognized and discussed in literature long before the aforementioned authors. A lack of awareness has been the primary reason for modern income smoothing research overlooking the earlier literature on the subject. This awareness can be ascribed to weak citation analysis. Therefore, researchers should be more cautious in how they use citation analysis.

William James and Sigmund Freud: “The Future of Psychology Belongs to Your Work”

1999 ◽  
Vol 10 (6) ◽  
pp. 465-469 ◽  
Author(s):  
Eugene Taylor
Keyword(s):  
Sigmund Freud ◽  
William James ◽  
Primary Reason ◽  
Scientific Psychology ◽  
The Unconscious ◽  
Radical Empiricism ◽  
Metaphysical Foundation ◽  
The Subject ◽  
Philosophical Questions ◽  
Historical Origins

Although James and Freud are generally not considered scientific by experimental psychologists, both wrote about their view of what a scientific psychology should look like. Their radically different philosophical epistemologies and historical origins are reviewed, to provide an understanding of their respective visions for psychology. James took his stand on a new metaphysical foundation for the way experiments should be conducted with his formulation of radical empiricism. Freud attempted a neurological explanation of the unconscious in his “Project for a Scientific Psychology.” Remarkably, their definitions of psychology as a science had a similar ring. Likely, this is because both took a phenomenological position with regard to how they defined science, which is also probably the primary reason their ideas on the subject have always been rejected by experimentalists. The humanistic implications of the neuroscience revolution, however, have caused a reassessment of their respective positions, as philosophical questions about the nature of consciousness have brought both Freud and James back into vogue, but in new and unexpected ways.

scholarly journals Copyright and the Commodification of Authorship in 18th- and 19th-Century Europe

2018 ◽  
Author(s):  
Maurizio Borghi
Keyword(s):  
Property Rights ◽  
19Th Century ◽  
Modern Concept ◽  
Global Marketplace ◽  
Economic Discourse ◽  
Economic Rationale ◽  
Copyright Laws ◽  
Intellectual Labor ◽  
Human Need ◽  
The Subject

The modern concept of authorship evolved in parallel with the legal recognition of the author as the subject of certain property rights within the marketplace for books. Such a market was initially regulated by a system of printing privileges, which was replaced by copyright laws at the juncture of the 18th and 19th centuries. The inclusion of copyright under the umbrella of property and the dominating economic discourse marked the naissance of a new figure of the author, namely, the author as supplier of intellectual labor to the benefit of society at large. In this sense, products of authorship became fully fledged commodities to be exchanged in the global marketplace. Focusing on the transition between the privilege and the copyright systems, and the prevailing economic rationale for the protection of works of authorship, leads to a more original understanding of authorship as rooted in the human need for reciprocal communication for the sake of truth. Modern authorship, being grounded in a narrow utilitarian understanding of authors’ rights, is detached from both the economic logic of the privilege system and the rational foundation of copyright.

scholarly journals Modern Confucianism and the concept of sustainable development

2021 ◽  
pp. 31-44
Author(s):  
Alexander Chebunin
Keyword(s):  
Sustainable Development ◽  
Mutual Influence ◽  
Modern Concept ◽  
Spiritual Values ◽  
Ethical Perspective ◽  
Patriarchal Ideology ◽  
The Subject ◽  
Analysis System ◽  
Capitalistic System ◽  
The Impact

This article examines interrelation between the concept of Confucianism and sustainable development, as well as their theoretical mutual influence in the context of the development of China’s modern social-humanistic thought. The research employs the methods of comparative analysis, system and structural approaches. The subject of this study is mostly modern scientific articles from the publication “Confucianism and Sustainable Development of Mankind” of November 16-19, 2019 based on the VI Congress of the International Confucian Association in Beijing, as well as the research of the Chinese authors on the topic. Special attention is given to the impact of the traditional spiritual heritage upon substantiation of the modern concept. The main conclusion lies in the statement that the ideas of Confucianism are widely used for the theoretical justification of the concept of sustainable development, namely from the ethical perspective, which proves rather declarative-propagandistic nature of these works. Similar focus on the humanistic and ethical aspects of Confucianism as a reputable evidence of the modern concept of sustainable development on the level of scientific abstraction and theorization levels out the systemic problem of economic and sociopolitical structure as the key source of the all-round crisis. Namely this structure reproduces the consumer type of personality as the foundation of capitalistic system, which in many ways contradicts the traditional spiritual values. This may lead to humanization of the traditional spiritual doctrines, including Confucianism, which is oriented towards humanistic values of individualism and primacy of a human. Such influence of the liberal-humanist ideology on Confucianism distorts its basic worldview attitudes as a conservative patriarchal ideology, and turns it into the instrument of ethical manipulation.

Modern Concept of Development of Audit Activity in Russia

Auditor ◽  
2021 ◽  
Vol 7 (11) ◽  
pp. 3-10
Author(s):  
N. Loseva
Keyword(s):  
Modern Concept ◽  
External Control ◽  
Audit Report ◽  
The Subject ◽  
Audit Activity

The article discusses changes in the legislation of auditing in relation to the subject of the audit, preparation and signing of an audit report, regulation of audit activities, external control of the activities of audit organizations, auditors.

scholarly journals THEORETICAL AND PRACTICAL CONSIDERATIONS REFERRING THE DEADLINES OF COURTS IN INDIVIDUAL WORK IN CONFLICT SETTLEMENT ACCORDING THE LABOUR CODE AND LAW NO. 62/2011 OF THE SOCIAL DIALOGUE

2014 ◽  
Vol 8 (1) ◽  
pp. 114-121
Author(s):  
Lavinia Onica Chipea
Keyword(s):  
Professional Practice ◽  
Labor Dispute ◽  
Simple Analysis ◽  
Conflict Of Laws ◽  
Social Dialogue ◽  
Individual Work ◽  
The Social ◽  
Scientific Approach ◽  
The Subject

The scientific approach aims to analyse a topic of particular interest, bothfor current doctrine and also for professional practice. The institution of notificationdeadlines of the court in the matters of the resolution of individual labor dispute is currentlygoverned by the provisions the Labor Code, art.283 para.1 letter a. and by those of art. 211of Law nr. 62/2011 of the Social Dialogue. A simple analysis of these provisions shows that,unlike the Labor Code, Law of the Social Dialogue refers to the assumptions which aresubject to art.268 letter b. are not provided the letter d, art.268. Thus, the solutions offeredby those regulations are different and at the same time contradictory doctrine should aim toformulate hypotheses to solve "real conflict of laws", able to avoid delivery of divergent andcontradictory solutions of courts in matters which make the subject of our analysis.

scholarly journals Wokół soboru nicejskiego (325): na kanwie monografii autorstwa Henryka Pietrasa SJ

Vox Patrum ◽  
2018 ◽  
Vol 65 ◽  
pp. 75-98
Author(s):  
Sławomir Bralewski
Keyword(s):  
Primary Reason ◽  
Keen Interest ◽  
The World ◽  
International Scholarship ◽  
The Subject ◽  
The One ◽  
Arian Controversy

The Council convened by emperor Constantine the Great to Nicea in the year 325 still arouses keen interest of researchers around the world. Against the back­ground of international scholarship, the achievements of Polish academics look quite modest. That is why one should especially appreciate the publication of a book (written in Polish) on the subject by Henryk Pietras, an acclaimed Polish patrologist. The monograph is noteworthy for a number of reasons and compels the reader to a thorough reflection on a cornucopia of facts that have been already discussed by numerous academics and subject to manifold interpretations. Its spe­cial merit lies first and foremost in an erudite analysis of sources conducted by the Author, which is competent enough to exhort all the interested to (at least) re-think their views. It is necessary to admit that the Academic is right, when he argues that the Council (firstly convened to Ancyra, and subsequently to Nicea) was not organized for the reason of discussing the Arian controversy. In reality, it seems that the primary reason for the meeting was the Donatist schism, which the Patrologist underestimated, and additionally the problem of reaching an agree­ment on a date of the Passover celebration. Certainly, the Council was not of an anti-Arian nature, but Arius was condemned by the ecclesiastic meeting as the one who rejected a laboriously reached compromise as for the form of the credo and renounced the term homoousios.

Judaica Librarianship in the Literature: Assessing the Impact of Our Journal

1994 ◽  
Vol 8 (1) ◽  
pp. 3-4
Author(s):  
Bella Weinberg
Keyword(s):  
Citation Analysis ◽  
Peer Review ◽  
Standard Technique ◽  
The Subject ◽  
The Impact

How does one assess the quality and impact of a journal? Standard indicators of quality include peer review and index coverage; citation analysis has been the standard technique for measuring the impact of a journal. These criteria, along with personal assessments of the impact of Judaica Librarianship, are the subject of this editorial.

scholarly journals A Systematic Review of Mobile Health in Education From 2000 to 2016

2018 ◽  
Vol 7 (3) ◽  
pp. 1-17
Author(s):  
Hakan Altinpulluk
Keyword(s):  
Systematic Review ◽  
Developing Countries ◽  
Citation Analysis ◽  
Mobile Health ◽  
Research Fields ◽  
The Us ◽  
The Usa ◽  
Research Findings ◽  
The Subject

This article aims to examine the mobile health (mHealth) in education articles in journals covered by the SSCI and SCI-EXPANDED indices between 2000-2016. Five hundred and ninety-four (594) articles have been analyzed with a systematic review method. The change of the articles by year, the distribution according to the countries, universities, authors, citation analysis, and research fields were examined. As a result of this research, it was determined that the articles and citations have tended to increase rapidly after 2012. The US plays a pioneering role in this field, the universities in the USA publish most of the articles on the subject, and the USA-based authors dominate the field. In addition, it has been determined that mHealth-related articles tend to increase in undeveloped and developing countries, where mHealth projects are concentrated. Finally, based on research findings, some suggestions were made for researchers, developers and practitioners.

scholarly journals Assessment of Heavy Metals in Agricultural Land: A Literature Review Based on Bibliometric Analysis

2021 ◽  
Vol 13 (8) ◽  
pp. 4559
Author(s):  
Pengnan Xiao ◽  
Yong Zhou ◽  
Xigui Li ◽  
Jie Xu ◽  
Chong Zhao
Keyword(s):  
Heavy Metals ◽  
Citation Analysis ◽  
Agricultural Land ◽  
Web Of Science ◽  
Negative Influence ◽  
Research Topics ◽  
Main Research ◽  
Agriculture Soil ◽  
Main Motive ◽  
The Subject

A great amount of negative influence on human existence and environmental protection has been brought on by heavy metal pollution in agriculture soil. Thus, major awareness has been diverted to the evaluation of heavy metals (EHM) in agricultural land, which is used to improve the environment and ensure people’s health. Based on 3759 publications collected from the Web of Science Core CollectionTM (WoS), this paper’s aim is to illustrate a comprehensive bibliometric run-through and visualization of the subject of EHM. Contingent on influential authors, top institutions, keywords are discussed in detail. Afterwards, the ruling publications and focal assemblage of EHM and leading publications are analyzed to discover the main research topics, according to citation analysis and reference co-citation analysis. The main motive of the paper is to assist research workers interested in the area of EHM determine the ongoing potential research opportunities and hotspots.

scholarly journals The Expressive Language Skills of a Bilingual Child: A Case Study

2021 ◽  
Vol 6 (1) ◽  
pp. 12
Author(s):  
Risnawati Risnawati ◽  
Nurnia Nurnia ◽  
Ader Laepe
Keyword(s):  
Qualitative Method ◽  
English Proficiency ◽  
Language Skills ◽  
Expressive Language ◽  
Research Question ◽  
Simple Analysis ◽  
Standard Score ◽  
Bilingual Child ◽  
The Subject

This study attempted to explore the expressive language skills of a bilingual child from year to year. A qualitative method was used with the support of simple analysis of Mean Length Utterances calculation to answer the research question. The data was taken from the transcribed videos recorded intermittently from 2015 to 2020. Initially, the MLU score of the child was only 5.7 and it did not reach the standard score of6.88 for her age. However, the child’s MLU score for the following years rose even higher than it should be. The whole words of each utterance were counted then divided by the number of utterances. Based on the data, there was no significant improvement in 2019. This might be due to the fact that the data available in 2018 was of monologue type and that the subject was less willing to speak back then. Furthermore, based on the researcher’s observation, the English proficiency of the child, especially expressive language skills mastery, increased from year to year. Besides, the child was also shown to be more motivated. She kept practicing her English with her sister by watching and making English videos and acting as a professional YoutuberKeywords:The expressive language skills, Mean Length of Utterances, Bilingual child

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