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Wyszukujesz frazę "Kramarová, Lenka" wg kryterium: Autor


Wyświetlanie 1-2 z 2
Tytuł:
Pupils’ preconceptions about heat, temperature and energy
Autorzy:
Kramarová, Lenka
Prokša, Miroslav
Powiązania:
https://bibliotekanauki.pl/articles/1430280.pdf
Data publikacji:
2020
Wydawca:
Towarzystwo Chemii i Inżynierii Ekologicznej
Tematy:
heat
temperature
energy
thermochemistry
preconceptions
misconceptions
ciepło
temperatura
energia
termochemia
uprzedzenia
nieporozumienia
Opis:
This article is focused on finding out pupils’ preconceptions about heat, temperature and energy. As a research tool we used a didactic test with individual types of tasks about the concepts. A total of 122 respondents aged 12 to 14 participated in the research. The research sample consisted of two groups of pupils. One group consisted of pupils attending a school assigned for talented pupils, for simplicity they are referred as talented pupils. The second group consisted of pupils who do not attend this type of school, we marked them as “general population”. The number of respondents in the sample of talented pupils was 54. The number of respondents in the sample “general population” was 68 pupils. In the research we compared ideas about concepts heat, temperature and energy of talented pupils and pupils of the “general population”. We also compared talented pupils and pupils of the “general population” in solving of conceptual and algorithmic tasks in didactic test. We found out pupils of the age from 12 to 14 have misconceptions about the concepts. We also identified the misconceptions and the most common are also mentioned in this article.
Źródło:
Chemistry-Didactics-Ecology-Metrology; 2020, 25, 1-2; 79-91
2084-4506
Pojawia się w:
Chemistry-Didactics-Ecology-Metrology
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Detecting earnings manipulation and fraudulent financial reporting in Slovakia
Autorzy:
Svabova, Lucia
Kramarova, Katarina
Chutka, Jan
Strakova, Lenka
Powiązania:
https://bibliotekanauki.pl/articles/19233539.pdf
Data publikacji:
2020
Wydawca:
Instytut Badań Gospodarczych
Tematy:
Beneish model
discriminant analysis
earnings manipulation
fraudulent financial reporting
Opis:
Research background: Misleading financial reporting has a negative impact on all stakeholders since financial records are the primary source of information on financial stability, economic activity, and financial health of any company. The handling of them is primarily the responsibility of managers or owners and reasons for doing so may differ. Their common denominator is the artificial creation of information asymmetry to get different types of benefits. It is, therefore, logical that the issue of detecting opportunistic earnings management comes to the fore. Purpose of the article: The purpose of the study is to create a discriminant model of the detection of earnings manipulators in the conditions of the Slovak economy.  Methods: We used the discriminant analysis to create a model to identify fraudulent companies, based on the real data on companies that were convicted from misleading financial reporting in connection with tax fraud in the years 2009-2018. The model is inspired by the Beneish model, which is one of the most applied fraud detection methods at all. Findings & Value added: In order to achieve more accurate detection results, we extended the original model by taking into account the values of indicators from three consecutive years, i.e. by taking into account the development of the potential tendency of companies to be involved in opportunistic earnings management. Our model correctly identified 86.4% of fraudulent companies and overall reaches 84.1% classification ability. Both models were applied on empirical data on 1,900 Slovak companies from the years 2016-2018, while their overlap was 32.7% for fraudulent companies and 38.4% for non-fraud companies. This is a very useful result, as the application of both models rein-forces the results obtained and the identical classification of the company into fraudulent indicates that the manipulation of earnings occurs with a high probability.
Źródło:
Oeconomia Copernicana; 2020, 11, 3; 485-508
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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