REASONS ABOUT THE CONCILIATION OF NET ACCOUNTING RESULT WITH FISCALITY

The determination of the result of fiscal exercise supposes the utilization of accounting information just like they are offered by financial situations elaborated at the end of the yearly financial exercise. The net accounting result is adjusted such as Fiscal Code asks to be , on the account of non-deductive fiscally expenses and of scot free incomes. In this context the harmonization of fiscal settlements with the accounting ones supposes the joining of knowledge and techniques specific to these two domains.conciliation, the acount, underductible fiscaly expenses, tehniques.

TAXES IN FRONT OF THE ECONOMIC DECLINE

Fiscality and taxes, among their role as main source of public incomes, were sometimes invoked as cause in releasingthe economic crisis, other times as effect in their quality as object of going out from crisis.fiscal science, fiscal equity, fiscal politics

The complexity of foreign exchange inter-connectivity with macro-financial related variables: analytical perspective on the CEE markets

This paper focuses on the correlation between foreign exchange rate and a series of variables related to macrofinancial economy at the level of the CEE countries. In the view of the financial crisis that brought forth a reaction of risk aversion among investors towards the emerging countries, it is questionnable if foreign direct investments under the impact of the exchange rate dynamic are still playing a positive role in the catching up process. We develop an econometric approach based on the VECM methodology that conducts to the impulse-response functions highlighting the interactions between financial and real economy, with a special emphasis on the contributions of foreign direct investments on the dynamic of the variables that capture the state of the macroeconomic environment. The research concludes that foreign direct investments act as a catalyst for the economic growth, enabling the real economy to react positively to the impulses of the financial flows.FDI, exchange rate, market capitalization, economic growth, financial markets.

The Drivers of the CEE Exchange Rate Volatility - Empirical Perspective in the context of the Recent Financial Crisis

This paper focuses on the CEE countries volatility captured by the exchange rate dynamics. In the first part, the spillover phenomenon is analyzed from the perspective of the recent financial crisis, where cross-border capital flows increased the risk of financial contagion. Volatility will be approached bi-dimensionally, from the perspective of the permanent and transitory dimensions. We conclude that volatility is of long-term nature in the CEE countries, with a certain degree of pecularity in terms of shock reaction. In the second part, a research on the key determinants of the exchange rate volatility is conducted. Variables originating in financial markets were selected – EMBI spreads, Central Bank interest rate – as well as macroeconomic fundamentals – inflation, CROI index - in order to identify factors by which volatility pattern can be depicted. The key result of the research points toward a deep correlation of the exchange rate volatility between the CEE countries and the Euro Zone, implying the necessity to develop strong financial management strategies at the macroeconomic level, capable of annihilating the transmission belt crisis mechanisms.volatility, component, transitory, permanent, spillover

Enhancement, Authenticity, and Social Acceptance in the Age of Individualism

Public attitudes concerning cognitive enhancements are significant for a number of reasons. They tell us about how socially acceptable these emerging technologies are considered to be, but they also provide a window into the ethical reasons that are likely to get traction in the ongoing debates about them. We thus see Conrad et al’s project of empirically investigating the effect of metaphors and context in shaping attitudes about cognitive enhancements as both interesting and important. We sketch what we suspect is a central theme that runs through these public attitudes, but that Conrad el al’s paper elides. We were disappointed that they did not more directly explore the efficacy of frames and metaphors associated with the values of authenticity and self-expression. This seems like a missed opportunity. Based on the premise that individualistic values enjoy centrality in Western and especially North American culture (e.g. Taylor 1989), we hypothesize that metaphors and frames informed by those values will be especially effective in shaping public attitudes. That is, when various kinds of novel enhancement are described as allowing people to more fully express themselves, or as helping people overcome obstacles to being authentic and true to their inner sense of themselves, those enhancements will be considered justified, and their use more likely to be viewed as socially acceptable by the public. We support our contention by drawing on work by Elliott (2004, 2011, c.f. Kadlac 2018), and discuss how this study, and others modeled on it, might shed light on our hypothesis

Relational Agency: Yes—But How Far? Vulnerability and the Moral Self

Peer commentary on: Goering, S., Klein, E., Dougherty, D. D., & Widge, A. S. (2017). Staying in the loop: Relational agency and identity in next-generation DBS for psychiatry. AJOB Neuroscience, 8(2), 59-70

Biopower: Foucault and Beyond

Michel Foucault’s notion of “biopower” has been a highly fertile concept in recent theory, influencing thinkers worldwide across a variety of disciplines and concerns. In The History of Sexuality: An Introduction, Foucault famously employed the term to describe “a power bent on generating forces, making them grow, and ordering them, rather than one dedicated to impeding them, making them submit, or destroying them.” With this volume, Vernon W. Cisney and Nicolae Morar bring together leading contemporary scholars to explore the many theoretical possibilities that the concept of biopower has enabled while at the same time pinpointing their most important shared resonances. [From the publisher]https://cupola.gettysburg.edu/books/1090/thumbnail.jp

An investigation of visual cues used to create and support frames of reference and visual search tasks in desktop virtual environments

Visual depth cues are combined to produce the essential depth and dimensionality of Desktop Virtual Environments (DVEs). This study discusses DVEs in terms of the visual depth cues that create and support perception of frames of references and accomplishment of visual search tasks. This paper presents the results of an investigation that identifies the effects of the experimental stimuli positions and visual depth cues: luminance, texture, relative height and motion parallax on precise depth judgements made within a DVE. Results indicate that the experimental stimuli positions significantly affect precise depth judgements, texture is only significantly effective for certain conditions, and motion parallax, in line with previous results, is inconclusive to determine depth judgement accuracy for egocentrically viewed DVEs. Results also show that exocentric views, incorporating relative height and motion parallax visual cues, are effective for precise depth judgements made in DVEs. The results help us to understand the effects of certain visual depth cues to support the perception of frames of references and precise depth judgements, suggesting that the visual depth cues employed to create frames of references in DVEs may influence how effectively precise depth judgements are undertaken