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Wyświetlanie 1-2 z 2
Tytuł:
Confronting Yourself: Reflections on Academic Publication in Doctoral Study
Autorzy:
Rahman, Atiqur
Jahan, Yasmin
Powiązania:
https://bibliotekanauki.pl/articles/1963504.pdf
Data publikacji:
2020-03-31
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
Doctoral study
early stage researcher
journal impact factor
publication
Opis:
Scholarly publication is a leading requirement for the Doctor of Philosophy (PhD) program. Publishing articles, therefore, has become an appealing expectation for early-stage doctoral researchers (ESDRs). However, little has been done to address the dynamic relationship between the PhD and the academic publication system. The purpose of this study is to understand the intricately intertwined structures of PhD study and to explore the challenges related to scholarly publication. A group discussion method was deployed for data collection by recruiting international ESDRs (n=15) from three different countries. Primary results indicate that common anxiety is associated with the requirement to publish in high impact factor journals as well as the publication process. Quality supervision is recognized as inevitable to improve a mentor-mentee relationship and was found helpful in reducing the barriers to scientific publication. Moreover, the dominant structural factors of PhD study determine the ESDRs’ decision-making. The study suggests that the PhD study should remain research-intensive rather than simply for the sake of obtaining a higher qualification.
Źródło:
The New Educational Review; 2020, 59; 147-159
1732-6729
Pojawia się w:
The New Educational Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ujęcie w księgach rachunkowych i w sprawozdaniu finansowym dotacji z Programu Operacyjnego Innowacyjna Gospodarka Działanie 1.4-4.1 „Wsparcie projektów celowych oraz wsparcie wdrożeń wyników B+R”
Entering subsidies from the operating program Innovative Economy 1.4-4.1 Action „Supporting Targeted Projects and Supporting Implementation of B+R work results” in account books and financial reports
Autorzy:
Wrona, Marzena
Żuk, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/30145414.pdf
Data publikacji:
2011
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
Tematy:
dotacja do aktywów
dotacja do przychodów
Program Operacyjny Innowacyjna Gospodarka Działanie 1.4-4.1 „Wsparcie projektów celowych oraz wsparcie wdrożeń wyników prac B+R”
faza badawcza
faza wdrożeniowa
koszty kwalifikowane
zakończone prace rozwojowe
środki trwałe
wartości niematerialne i prawne
rozliczenia międzyokresowe przychodów
polityka (zasady) rachunkowości
amortyzacja
pozostałe przychody operacyjne
subsidy for the assets
subsidy for the income
study stage
implementation stage
affordable costs
completed developmental work
fixed assets
nonmaterial and legal assets
inter-period income settlement
policies (rules) of accountancy
amortization
remaining operating income
Opis:
The issue of entering subsidies from the European Union means designed for financing industrial studies and/or developmental work as well as of implementation of the results of these studies or work in the area of economic activities of the entrepreneur within the operating program Innovative Economy 1.4-4.1 Action „Supporting Targeted Projects and Supporting Implementation of B+R work results” is a topical one because of the possibility to obtain the subsidies that companies enjoy after Poland joined the European Union. Subsidizing the completed developmental work within the „study stage” of the 1.4-4.1 Action is a „subsidy for the assets” and should be entered in the account books as the income of future periods. In the next periods the sums counted as inter-period income gradually increase the remaining operation income, parallel to amortization or remitting allowance for the cost of developmental work financed from this source. Subsidizing the building of fixed assets and nonmaterial or legal assets within the „implementation stage” of the 1.4-4.1 Action is a „subsidy for the assets” and should be entered in the account books, taking into consideration the regulations of Art. 41 section 1 paragraph 2 of the Law of Accountancy. The way the assets have been acquired does not affect the way they should be entered – it does not matter whether they have been purchased or financed by way of leasing. Subsidizing the outlays made by companies, that are operating costs belonging to the two stages of the 1.4-4.1 Action is a „subsidy for the income”. Such support should be included into the remaining operating costs.
Źródło:
Roczniki Ekonomii i Zarządzania; 2011, 3; 185-201
2081-1837
2544-5197
Pojawia się w:
Roczniki Ekonomii i Zarządzania
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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