A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries

This paper aims at investigating the existence of accounting heredity in some of Eastern European countries. Accounting heredity assumes that at the time the economic paradigm changes, a new accounting system emerges, enclosing both genes from the existing accounting system, as well as genes from a new accounting system used as an inspiration. Data was gathered by sending questionnaires to academics in the respective countries. Studied countries fell into two categories: Ex Soviet countries (Republic of Moldova & Ukrane), and other Est European countries (Romania, Republic of Macedonia and the Czech Republic). It analyses the survival of communist accounting practices in the post-1990 accounting systems and identifies other eternal influences that shaped these accounting systems.Accounting Heredity, Accounting Change, Accounting Genes, Eastern European Countries, Accounting History

Accounting - a Normative Representation of Economic Reality?

Accounting is currently a very dynamic field internationally. Accounting information or itsderivatives comprises an important segment of the information conveyed in the economic environment.Therefore, accounting is considered by some authors as the most important information source of anation. Widening and diversifying the scope of application of financial accounting information hasbeen generated by modernization and restructuring of economy and society development as a whole. Inthese circumstances, accounting is very important. Establishing decision based on a real information,pertinent, relevant, timely, providing a performance management, management of the current situation,with many phenomena of crisis. Accounting involves the collection is based on a real conceptualsystem, which means that the entire accounting system is based on a set of objectives, postulates,principles, rules and regulations. But accounting field observation is limited, while the sides areexcluded because of quality, environmental or human recorded facts. To the extent that differentobjects are placed in different areas, differentiation between real and ideal is only formal

CoStricTor: Collaborative HTTP Strict Transport Security in Tor Browser

HTTP Strict Transport Security (HSTS) is a widely-deployed security feature in modern web browsing. It is also, however, a potential vector for user tracking and surveillance. Tor Browser, a web browser primarily concerned with online anonymity, disables HSTS as a result of this tracking potential. We present the CoStricTor protocol which crowdsources HSTS data among Tor Browser clients. It gives Tor Browser users increased resistance to man-in-the-middle attacks without exposing them to HSTS tracking. Our protocol adapts other privacy-preserving data aggregation algorithms to share data effectively among users with strong local differential privacy guarantees. The CoStricTor protocol resists denial of service attacks by design through our innovative use of Bloom filters to represent complementary data. Our simulations show our protocol can model up to 150,000 websites, providing 10,000 upgrades to HSTS for users

The abdominal wall reconstruction through components’ separation techniques for large incisional hernia repair

Catedra Chirurgie nr.5, Universitate de Stat de Medicină şi Farmacie „Nicolae Testemițanu”, IMSPSpitalul Clinic Militar Central, Chișinău, Republica Moldova, Al XIII-lea Congres al Asociației Chirurgilor „Nicolae Anestiadi” și al III-lea Congres al Societății de Endoscopie, Chirurgie miniminvazivă și Ultrasonografie ”V.M.Guțu” din Republica MoldovaIntroducere: Managementul chirurgical al herniilor incizionale gigante reprezintă o problema provocatoare şi complexă. Reconstrucţia peretelui abdominal prin procedee de separare a componentelor completată cu augmentarea protetică şi restaurarea liniei albe reprezintă o nouă direcţie în cura chirurgicală a eventraţiilor. Materiale și metode: În perioada septembrie 2017- mai 2019 am aplicat procedeul la 9 pacienţi (6 de sex masculin) cu hernii ventrale incizionale de mari dimensiuni. Dimensiunea medie a lăţimii defectului parietal a constituit 14 cm (interval 12,5- 19,5 cm).Repartiţia herniilor conform clasificării EHS (2009): M1W3 (n=2), M2W3 (n=2),M3W3 (n=2), M5 W3 (n=2 ) și L2W3 (n=1). Tehnica de separare anterioară a componentelor O. Ramirez completată cu plasarea protezei DynaMesh®IPOM a fost realizată la 5 pacienţi. Separarea posterioară a componentelor cu eliberarea muşchiului transvers abdominal (TAR) şi montarea plasei chirurgicale HERNI PRO P2 a fost realizată la 4 pacienţi. Rezultate: Complicaţii parietale au fost instalate la 3 pacienţi. Timpul mediu de urmarire a fost 11 luni fără recidivă. Concluzii: Tehnici de separare a componentelor oferă soluţia delicată pentru tratamentul eventraţiilor voluminoase şi asigură restabilirea funcţionalităţii peretelui abdominal.Introduction: Giant incisional hernia repair is a complex and challenging issue. Modern reconstructive techniques are based on component separation augmented by prosthetic mesh. The recreation of linia alba represents a novel approach to ventral hernia repair. Materials and methods: Between September 2017 and May 2019 we used the component separation techniques in 9 patients (6 males) with giant ventral incisional hernias. The average width of the defect was 14 cm (range 12,5- 19,5 cm). According to EHS (2009) classification, the groin hernias were classified as type M1W3 (n=2), M2W3 (n=2), M3W3 (n=2), M5 W3 (n=2) și L2W3 (n=1). The anterior components separation technique (ACST) was used in 5 patients. ACST was realized by sliding the myofascial rectus flap and placement of prosthetic DynaMesh®IPOM mesh in intraperitoneal position. Posterior component separation with transvers abdominis muscle release (TAR) and HERNI PRO P2 mesh placement in a sublay fashion was used in 4 patients. Results: We observed 3 cases of various types of wound complications. Patients were evaluated at a median follow up of 11 month without recurrence. Conclusions: Modern reconstructive techniques based on component separation offer a solution for successful hernia management and provide high-level functionalityof the abdominal wall

Cascaded Cross-Modal Transformer for Request and Complaint Detection

We propose a novel cascaded cross-modal transformer (CCMT) that combines speech and text transcripts to detect customer requests and complaints in phone conversations. Our approach leverages a multimodal paradigm by transcribing the speech using automatic speech recognition (ASR) models and translating the transcripts into different languages. Subsequently, we combine language-specific BERT-based models with Wav2Vec2.0 audio features in a novel cascaded cross-attention transformer model. We apply our system to the Requests Sub-Challenge of the ACM Multimedia 2023 Computational Paralinguistics Challenge, reaching unweighted average recalls (UAR) of 65.41% and 85.87% for the complaint and request classes, respectively.Comment: Accepted at ACMMM 202

MODELS THAT EVALUATE THE VALUE OF THE FINANCIAL INSTRUMENTS. RECOGNITION AND MEASUREMENT UNDER INTERNATIONAL RULES

As the present financial markets have broadened and deepened, increasing numbers of firms are utilizing innovative financial instruments to accomplish business objectives and enhance shareholder value. It is crucial for the financial managers to keep abreast of available financial instruments, the business settings in which these instruments can create—and destroy—value, and modern analysis techniques for these instruments. A financial manager also should possess a basic understanding of the markets in which these instruments trade. The article provides a brief presentation of these instruments, along with some examples based on the International Accounting Standards 32 Financial instruments: disclosure and presentation and International Accounting Standards 39 Financial instruments: recognition and measurement.financial markets, financial instruments, financial assets, financial debts

THE PROFIT AND LOSS ACCOUNT IN DIFFERENT APPROACHES. ADVANTAGES AND DISADVANTAGES

The evolution, the development of increasingly complex activities emphasizes the utility,the necessity of the profit and loss account in the financial reporting by increasing the interest in theenterprise performance, especially for the dynamic information that this situation can provide.In this paper we propose to approach the profit and loss account in view of two representativereferential, namely in terms of IAS 1 standard The preparation and presentation of the financialstatements and the European Accounting Directives, aiming to emphasize the advantages, but also thelimits provided by this models. This way, will see which of these models of profit and loss accountrespond best to users’ needs. In the second part of the paper, we present the model for the profit andloss account proposed by the economist RJ Thacker. This model shows interest in terms of efficiency ofenterprise management. Even if this model has its limits, it deserves to be analysis thorough anelaborate study.financial statements, profit and loss account, financial performance, results

Earmarking Tax Policy on Local Taxation in Indonesia: Towards Pro Fiscal Legitimacy and Budget Flexibility Policy

Earmarking tax, the concept of specific expenditure allocated from particular taxes, has been debatable. In Indonesia, the policy of earmarking tax is regulated in the Law of 28/ 2009 concerning Local Tax and Local Charges for Motor Vehicle Tax, Cigarette Tax and Street Lighting Tax. This study discusses the urgency, implementation, and theoretical reconstruction of earmarking tax on Local Tax in relation to fiscal legitimacy and budget flexibility. Theoretical reconstruction is made since there are only a few studies accommodating the three concepts in a single study, although there have been a number of studies on earmarking tax and fiscal legitimacy or earmarking tax and budget flexibility. This research uses constructivist paradigm with qualitative approach and an illustrative method for qualitative data analysis. Research was conducted in Daerah Istimewa Yogyakarta Province and Batu City, East Java. Results of the study reveals three urgencies of earmarking tax policy: accommodation of benefit principle in the policy of local tax and expenditure, fund’s availability for particular spending, and promoting local government’s expenditure accountability. The implementation of earmarking tax policy has frequently faced up dilemma between the desire to promote government’s fiscal legitimacy and the necessity to maintain budget flexibility. This study initiated dual pro earmarking tax that accommodating the concepts of fiscal legitimacy and budget flexibility at the same time. Therefore, earmarking tax can serve as an instrument to improve tax compliance as well as welfare of taxpayers.     Keywords: earmarking tax, budget flexibility, fiscal legitimacy, dual pro earmarking tax