A Rich Grave from the Vani Site

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HISTORY AND MODERNITY OF “AGENCE FRANCE-PRESSE”

Agence France-Presse (AFP) is an international French news agency located in Paris. It is the oldest and largest news agency in the world. It is one of four most outstanding agencies together with “Associate Press”, “Reuters” and “Itar-Tass”. Information agencies originated from 1835 when a young French writer and translator Charles-Louis Havas established Agency Havas on the basis of which was established one of the greatest agencies France-Presse. A lot of issues were changed in the strategy of the Agency from the day of its foundation, but in XXI century, the epoch of modern technologies, it faced new challenges and accomplished changes in the sphere of its activities. Top management of Agence France- Presse managed to implement new technologies and become one of the most prestigious agencies in the world

GEORGIAN MEDIA: COVERING CONFLICT IN ABKHAZIA

The collapse of the Soviet Union was accompanied by numerous violent conflicts in some of its former territories, which was simultaneously transformed into armed clashes. Georgia had to face two extremely violent conflicts – in Abkhazia and Ossetia, and our population has still to live with the pain of losses and a great amount of unsolved and, as it seems, unsolvable, problems up today. Newly emerged Georgian media had to cover the hostility within and between ethnic communities, which was further degenerated into war in Abkhazia. The main problem that journalists and their audience faced in that period was that nobody knew, how the issues of this type must be covered: during the Soviet regime, the Communist Party once declared that all the nations in that huge imperia were “brothers” and were equal, nobody dared to point out that thing didn’t go in an ideal way, so there was no culture or experience of reporting on ethnic problems. After the collapse of the Soviet Union, a lot of problems emerged in the political and social life of the former Soviet republics; Georgia was among them. Conflicts among “brothers” started and Abkhazia and Ossetia appeared to be the so called “hot points”

Impact of financial crisis on earnings management in listed companies of Portugal and UK

Firm’s financial information is essential to stakeholders’ decision making. Although not always financial statements show the firm’s real image. This study examines listed firms from Portugal and UK. Firms have different purposes to manipulate earnings: some strive for influencing investors’ perception about a particular company, some try to provide better position for gaining finance from credit institutions or paying less tax to tax authorities. Usually, this behaviour is induced when firms have financial problems. Consequently, the study also aims to see the impact of financial crisis on earnings management. We try to answer question how does extent of firms’ involvement in earnings management change when the world undergoes financial crisis. Furthermore, we also compare two countries with different legal forces in terms of quality of accounting to see the main differences. We used a panel data methodology to analyse financial data from 2004 till 2014 of listed firms from Portugal and UK. Beneish (1999) model was applied to categorize manipulator and non-manipulator firms. Analysing accounting information according to Beneish’s ratios, findings suggest that financial crisis had certain impact on firms’ tendency to manipulate financial results in UK although it is not statistically significant. Moreover, besides the differences between Portugal and UK, results contradict the common view of legal systems’ quality, as UK firms tend to apply more accounting techniques for manipulation than the Portuguese ones. Our main results also confirm that some UK firms manipulate ratios of receivables’ days, asset quality index, depreciation index, leverage, sales and general administrative expenses whereas Portuguese firms manipulate only receivables’ days. Finally, we also find that the main reason to manipulate results is not to influence the cost of obtained funds neither to minimize tax burden since net profit does not explain the ratios used in the Beneish model. Results suggest that the main concern to listed firms manipulate results is to influence financial investors perception

Results from the spin programme at COSY-ANKE

Some of the important results from the COSY-Juelich spin programme are summarised. These include the measurement of the deuteron beam momentum through the excitation of a depolarising resonance, which allowed the mass of the eta-meson to be determined to high precision. The charge exchange of polarised deuterons on hydrogen gave rise to a detailed study of the spin dependence of large angle neutron-proton elastic scattering amplitudes. The measurements of the cross section and analysing powers for pion production in both pp and pn collisions at 353 MeV could be described very successfully in terms of a partial wave decomposition

The Importance of Prenatal Stress on the Development of ADHD in Children Literature Review 2019

Attention deficit hyperactivity disorder (ADHD) is a neurodevelopmental disorder that affects children and often persists into adulthood. Research suggests that there is a link between maternal stress levels and the development of this condition.  According to the Centers for Disease Control and Prevention (CDC), 6.1 million children living in the United States in 2016 had received a diagnosis of ADHD. The symptoms of ADHD can vary from person to person, but they typically include difficulties with concentrating, paying attention, and controlling impulses.It is not clear what causes ADHD, but scientists believe that genetics, certain environmental factors, and brain changes may play a role in its development. Researchers have also investigated the role of nutrients, such as vitamin D and hormone, such as prenatal testosterone.  In this article, wewill reviewed the latest  literature assessing the relationship between prenatal exposure to psychosocial stress during pregnancy and to the risk of developing behavioral problems related to attention deficit hyperactivity disorder (ADHD) in Childhood