The Trouble with Diversifying the Faculty

Author(s): Walter Benn Michaels / Language(s): English / Issue: 1/2012

This article presents the problem of politics of di erence realized within the American educational system, with a special emphasis on higher education. This politics is according to the author based on putting in the center of all educational actions the idea of diversity, as well in creating academic institutions. This key idea becomes in the American context a special significance, regarding the fact that the American society is based on ideology that celebrates multiculturalism and diversity as such. This article presents also an important for the contemporary situation in the United States problem of combining cultural and ethnic diversity on the economical category of di erence between various classes. Furthermore, it seems to be more significant in the light of the economic crisis in recent years that affected also American education in the same extent.

"I'll Think about it Tomorrow": Price Drifts Following Large Pre-Holiday Stock Price Moves

Author(s): Andrey KUDRYAVTSEV / Language(s): English / Issue: 2/2017

The study explores the holiday effect on large daily stock price changes and on subsequent stock returns. The motivation for the study is based on the Mood Maintenance Hypothesis and on the literature documenting lower stock trading activity before holidays. I hypothesize that if a company-specific shock takes place before a holiday, then investors striving to maintain their positive pre-holiday mood, may be less willing to make influential trading decisions, and therefore, may react relatively more weakly to the shock. This kind of behavior may create an underreaction to the shock and result in subsequent price drift. I analyze all major daily stock price moves, defined according to a number of alternative proxies, for all the constituents of S&P 500 Index over the period from 1993 to 2017. I document that both positive and negative stock price moves occurring immediately before public holidays are followed by significant price drifts on the next two (post-holiday) trading days and over five- and twenty-day intervals following the initial price move. The magnitude of these post-event drifts increases over longer time windows. On the other hand, I find that large stock price changes taking place on regular days are followed by either non-significant or marginally significant price reversals. The effect is more pronounced for small and more volatile stocks.

100 години личен подоходен данък в България

Author(s): Rumen Brussarski / Language(s): Bulgarian / Issue: 1/2021

2020 marked the 100th anniversary of the personal income tax in Bulgaria. At the beginning of the XX century, this tax was already in vogue in many countries of the developed world (Western Europe, USA, etc.). Johannes Popitz (1884-1945), professor of tax law and finance minister of Prussia (1933-1944), "crowned" the personal income tax as the “queen of taxes”. The present article is devoted to the genesis and development of the personal income tax in our country (the Kingdom of Bulgaria, the People's Republic of Bulgaria and the Republic of Bulgaria).

A Business-cycle Model with a Modified Cash-in-Advance Feature, Government Sector and One-Period Nominal Wage Contracts: The case of Bulgaria

Author(s): Aleksandar VASILEV / Language(s): English / Issue: 1(10)/2020

We augment an otherwise standard business cycle model with a richer government sector, and add a modified cash in advance considerations, and one-period ahead nominal wage contracts. In particular, the cash in advance constraint of Cooleyand Hansen (1989) is extended to include private investment and government consumption. This specification, together with the nominal wage rigidity, when calibrated to Bulgarian data after the introduction of the currency board (1999-2016), gives a role to money in propagating economic fluctuations. In addition, the combinations of these ingredients allows the framework to reproduce better observed variability and correlations among model variables, and those characterizing the labor market in particular.

A COMPARATIVE ANALYSIS OF THE NATO DEFENSE PLANNING PROCESS AND THE NATIONAL DEFENSE PLANNING PROCESS

Author(s): Alin Moiceanu / Language(s): English / Issue: 10/2015

The present paper intend to address the NATO Defence Planning Process (NDPP) and the National Defence Planning System (NDPS1) in terms of legal framework, definitions, functioning, actors involved and official documents issued within the frame of defence planning. The academic approach of the paper is a mixture between a description of a several theoretical notions used by NATO and Romania policies, strategies, processes, laws and regulations within the area of defence planning and a number of personal viewpoints concerning the adjustment of NDPS to NDPP provisions. I have made this option due to the timely and updated NDPP that has begun this year its first complete cycle since its very beginnings in 20012, considering also important to illustrate how, where, when and who adapts the NDPS to NDPP provisions. Therefore, my initial supposition is saying that the causality condition between NDPP and NDPS enhance the national defence planning system, slightest to higher level decision and mostly to medium and low level decision along the defence planning area. The chapter 1 of the paper refers to an overview of the national defence planning system giving more than a glance over the legal framework, actors involved, planning documents and definitions within NDPS area.The above idea is supported along the entire chapter 2 of the paper, that address the process of adaptation of national defence planning to NDPP along the five steps, particularly with reference to the Ministry of National Defence level.The conclusion of the paper comprises several personal points of view concerning the synergy between NDPP and NDPS regarding the development and maintaining of credible capabilities by Romania throughout PPBES.

A COMPARATIVE STUDY AND PERFORMANCE ANALYSIS OF COMMONLY USED SIGNAL PROCESSING TECHNIQUES IN POWER QUALITY APPLICATIONS

Author(s): Abdurrahman Yavuzdeğer,Burak Esenboğa,Fırat Ekinci,Tuğçe Demirdelen / Language(s): English / Issue: 1/2020

It is quite important to identify the power quality problems that may occur in the process from generation to distribution of electricity. The voltage obtained from an ideal three-phase alternating current source is a continuous sinusoidal voltage with approximately the same amplitude and 120° phase difference between them. Current or voltage distortions that may occur in power systems such as harmonics and the voltage sag, swell, and interruption cause the low quality of the power. These power quality disturbances may cause the failure of the devices used by the consumer, an increase in maintenance costs and current or voltage unbalance. The causes and types of problems must be well known to improve power quality. Especially if the type of power quality disturbances is classified correctly, the effects of disturbances under load can be identified, the source of the disturbances can be analyzed and thus appropriate solution methods can be developed. It is obtained that the increasing system reliability, reducing line losses, and increasing energy efficiency thanks to improving the power quality. Power quality problems are generally described as waveform distortions in a current and voltage. Sinusoidal distortions in voltage and current waveforms in the electric grid create harmonics. In this study, the purification of harmonics is provided by using signal processing techniques commonly used in different applications in the literature. The optimum signal processing technique to be used in solving power quality problems is determined It is presented comparatively simulation results of signal processing techniques that Fourier Transform (FT), Short-Time Fourier Transform (STFT) and Wavelet Transform (WT). the. The analysis results show that WT is superior to other used transform techniques for signal processing. The signals can be analyzed locally by obtaining low-frequency information in long-time intervals and high-frequency information in a short time interval thanks to the WT.

A Content Management System as an Information Management System in Interdisciplinary Research

Author(s): Paweł Rola,Dorota Kuchta / Language(s): English / Issue: 350/2020

Teams of scientific specialists have replaced independent researchers, simultaneously the research team size has increased by 50% over the 19‑year period. Better collaborations between project team members might improve research outcomes or R&D project products. Knowledge needs to be communicated among a research team effectively and shared among all research team members as it is created collaboratively. Collaboration can be successfully supported by providing a knowledge sharing environment and communication facilities. The purpose of this paper is to evaluate the feasibility and discuss novel communication among scientists using a content management system (CMS) which operates based on the Software‑as‑a‑Service (SaaS) cloud‑computing model. This study presents the use of CMS for the collaboration of a research team carrying out a research project funded by the Polish National Science Centre.

A GLOBAL PANDEMIC: A THREAT OR AN OPPORTUNITY FOR MOVIE DIGITAL DISTRIBUTION?

Author(s): Ladislav Halama,Zora Hudíková / Language(s): English / Issue: 1/2020

Due to the technological development of recent decades, the possibilities of digital content distribution via Internet networks (OTT, VOD, SVOD, TVOD, AVOD, PVOD) have accelerated. These new distribution protocols began to gradually transform the film distribution environment on a global scale. However, gradual process changes were accelerated by the outbreak of the COVID 19 global pandemic in 2020, significantly affecting the functioning of existing and emerging models, having a crucial impact on production volume, changing audience behavior and subsequently also producers’ thinking, as well as the overall prospects of the cinema industry and entertainment in the global context for the near future. The still unfinished year of the pandemic with the ongoing second wave shows not only growing billions in losses, but especially the unpredictability of further developments in film distribution, the question of the future of cinemas and audience behaviour as well as the future of global or local film producers. The study deals with the development of the distribution of digital content, primarily world film production. It briefly summarizes the basic differences from traditional (analog) distribution and its gradual transformation from the point of view of various participants in the distribution chain.

A Modelling System for Numerical Weather Prediction in the Bulgarian Antarctic Base Area

Author(s): Boriana Chtirkova,Elisaveta Peneva,Gergana Georgieva / Language(s): English / Publication Year: 0

The weather forecast of good quality is essential for the humans living and operating in the Bulgarian Antarctic Base (BAB), located on the Livingstone Island coast at 62.64⁰ S and 60.36⁰ W. The numerical weather prediction models in southern high latitude regions still need improvement as the user community is limited, little test cases are documented and validation data are scarce. The modelling system is based on the WRF model, configured in three nested domains down to 1 km horizontal resolution, centered over BAB. The main objective of the study is to configure and validate the WRF model and to recommend certain set-up parameters like model area coverage, topography, land use, vertical levels, physics parametrization schemes, preparation of initial and boundary conditions and run configuration on HPC machines. Three test periods of “bad” weather events are considered during the summer seasons in 2016, 2017 and 2020. The ability of the 3 days forecast to capture the basic meteorological events in this period is discussed. Sensitivity experiments to the land use type are conducted and while the MODIS land data is found to be the most accurate for the region, a slight increase in the soil thermal capacity results in better model performance.

A Stochastic Numerical Approach for Contaminant Removal in Constructed Wetlands under Uncertain-But-Bounded Input Parameters

Author(s): Konstantinos Liolios,Georgios Skodras,Krasimir Georgiev,Ivan Georgiev / Language(s): English / Publication Year: 0

The operation problem of Horizontal Subsurface Flow Constructed Wetlands (HSFCW) to remove pollutants under uncertainty is investigated numerically in a stochastic way. Uncertain-but-bounded input-parameters are considered as interval parameters with known upper and lower bounds. This uncertainty is treated by using the Monte Carlo method. A typical pilot case of an HSFCW concerning Biochemical Oxygen Demand (BOD) removal is presented and numerically investigated. The relevant numerical results have a good matching to available experimental ones, and so the effectiveness and the reliability of the proposed stochastic approach is proven.

Abordări contabile și fiscale privind autoturismele care nu sunt utilizate exclusiv în scopul activității economice

Author(s): Bogdan Cosmin Gomoi / Language(s): English,Romanian / Issue: 06/2020

The entities owning motor vehicles have to pay particular attention to the applicable fiscal treatmentregarding the value added tax and income tax. If the motor vehicles owned by the entities are notexclusively used for the purpose of economic activities, the entities have to take into account all therelated fiscal implications, because if these are not considered, there is a risk that the fiscal authoritieswill establish additional taxes, including late payment penalties. In this article, we will refer to theaccounting and fiscal aspects regarding the motor vehicles that are used both for economic activitiesand personal purposes.

Abordări financiar-contabile privind decizia de finanțare a entităților economice în perioada pandemiei de COVID-19

Author(s): Delia David,Semida Duca / Language(s): English,Romanian / Issue: 10/2020

The impact of the COVID-19 pandemic affected the financial situation of debtors, both individuals and legal entities, as they sought to find the best solutions for the recovery and functioning of their business. This paper aims to analyse the decision to finance an economic entity during the COVID-19 pandemic, generated by the need to acquire a tangible fixed asset necessary to carry out the core business. For this purpose, a series of financial and accounting aspects regarding the financing alternatives are highlighted using the following research tools: the observation method, the descriptive method, the case study method.

Absolute and Conditional Convergence: A Story about Convergence Clubs and Divergence in the EU

Author(s): Dimitar Zlatinov,Ilia Atanasov / Language(s): English / Issue: 2/2021

We examine beta and sigma convergence in the European Union in 2000-2019. Our study shows that the hypotheses for both beta and sigma convergences are not rejected. While the process of convergence is occurring in the EU it is not fast enough, and it is much more concerned with convergence clubs’ formation instead of community convergence. Our estimations of speed and years of convergence show that some countries, mostly from Eastern and Southern Europe, will need higher growth rates to catch up with the average level of income. Since the global economic and financial crisis of 2008 divergence process in the EU is underway and it threatens the functioning of the euro area. Facing such challenges, the EU needs an Investment Deal to carry out the fundamental idea of the Single Market and foster the process of convergence.

Academia-Business Cooperation in Bulgaria: Problems and Progress Possibilities

Author(s): Irena Zareva,Alla Kirova / Language(s): English / Issue: 2/2021

The study presents general results of the research project “Academic sphere and business in Bulgaria: status and possibilities for expanding cooperation” carried out at the Economic Research Institute at BAS. An assessment of the status of the cooperation between the universities, research organisations and enterprises in Bulgaria is made. Main problem areas are identified and on this basis – possibilities for its expansion are derived.

Academic Autonomy in the Contemporary University

Author(s): Grażyna Prawelska-Skrzypek / Language(s): English / Issue: 3/2020

Objective: The purpose of this article is to show changes in the understanding of academic autonomy and the manifestations of its erosion, by appropriating this value to legitimise the increase in managerial autonomy, discrediting the value of community autonomy and increasingly restricting individual academic autonomy. Methodology: The article is based on a critical analysis of the literature dealing with the reality of the functioning of autonomy in higher education institutions and materials related to the implementation of contemporary higher education reforms - mainly in Poland. Findings: Changes in the perception of autonomy, threats to institutional and individual autonomy resulting from the uncritical subordination of transformations of higher education to the new public management concept as well as institutional isomorphism are presented. Value Added: Attention has also been paid to ignoring the critical discourse on the consequences of too-one-sided transformation of higher education institutions, losing key values, whose carrier is community and individual autonomy – both academic teachers, for whom it is a necessary condition for the development of didactic and scientific creativity, as well as students who only in a situation of feeling are able to take responsibility for their own development. Recommendations: Individual autonomy and participatory management, which determine creative activity and academic entrepreneurship, should be a particular concern for university managers. It is necessary to undertake research on the autonomy of students as members ofthe academic community.

Accounting Education – Between Digitalisation and the COVID-19 Pandemic Crisis

Author(s): Robert Sova,Adriana Florina Popa / Language(s): English / Issue: 11/2020

The present article represents an analysis regarding the effects of the current challenges posed mainly by digitalisation, but also by the COVID-19 pandemic crisis, on professional bodies and the continuing professional development of their members. In the constant fight for adaptation and survival carried out both in their own interest and in that of their business clients, professional accountants must find solutions to make the best decisions and to optimize their activity in order to meet the current market requirements. There is a need for a long-term vision that focuses on the accounting education, based on the development of new accounting skills that go beyond the traditional ones and that may result in the transition from retrospection to forecasting.

ACCOUNTING FOR CRYPTOCURRENCIES – SOME UNANSWERED QUESTIONS AND UNRESOLVED ISSUES

Author(s): Eleonora Stancheva,Eleonora Petrova Stancheva-Todorova / Language(s): English / Issue: 1/2020

There is an increased attention on cryptocurrencies from regulators, investors and entrepreneurs and they undoubtedly are a discussion and research focus point in many domains due to their popularity, innovative characteristics and increasing variety. The purpose of this paper is to shed light on some accounting, financial reporting, and regulatory issues that recently challenge accounting theory and practice due to the lack of standards or other forms of accounting regulations for cryptocurrencies. The latter are analyzed on the ground of their common and most recently studied characteristics and in the context of the International Financial Reporting Standards (IFRSs).

Acta Scientifica Academiae Ostroviensis. Sectio A, Nauki humanistyczne, społeczne i techniczne

Frequency: 2 issues / Country: Poland

Semi-annual, interdisciplinary journal which has been published since 1998, at first as "Acta Scientifica Academiae Ostroviensis ", and since 2012 as " Acta Scientifica Academiae Ostroviensis. Sectio A, Humanities, social and technical sciences " (ISSN 2300-1739). On the basis of the  list of scientific journals announced by the Ministry of Science and Higher Education, dated on December 23, 2015 (Part B, item. 50) the journal  received 7 points. It contains peer-reviewed articles (in Polish, English, Slovak and Ukrainian), reviews, reports from congresses or  conferences,  which show a broad spectrum of research experience in the field of social and  technical sciences, as well  as humanities. Thus, the journal  is the only Polish scientific open forum for the exchange of experiences and reflections of the areas mentioned above.

The Scientific Papers " Acta Scientifica Academiae Ostroviensis. Sectio A, Humanities, social and technical sciences " are published  by the College of Business and Entrepreneurship in Ostrowiec Świętokrzyski.  The academics from Polish and foreign universities,  from such countries as Ukraine, Slovakia or the Czech Republic, are the members of its scientific council.

The journal has a clearly defined procedure of reviewing, as well as general requirements and technical preparation of articles. The editors, paying attention to the application of principles of ethics in science, has endeavoured implementing procedures to prevent the phenomena of "ghostwriting" and "quest authorship". Thus, the editors seek to observe the substantive content of the journal, but the authors themselves are responsible for the content of their articles.

All the information concerning the editorial committee, the names of individual thematic editors statistical editor, technical and language editors can be found on the journal website.  Moreover, a list of reviewers of the journal has been published on the website since 2012.

ADAM SMITH’S IDEAS ON THE DIVISION OF LABOR

Author(s): Yuriy Kuznetsov,Petr G. Shchedrovitsky / Language(s): English / Issue: 1/2021

Adam Smith’s exposition of the topic of division of labor was not only unoriginal, but also not particularly profound or thoroughgoing. Presenting the matter in the way it is often done in modern works, namely as if “The Wealth of Nations” addressed basically everything that economic and social sciences could say about it, would be a big mistake. The actual significance of the first three chapters of this book for economic and social sciences rather lies in the fact that Smith outlined with “dotted lines”, so to say, a number of key aspects which served as stimuli for and sources of inspiration for several subsequent generations of researchers dealing with issues related to division of labor in one way or another. As such, “The Wealth of Nations”, indeed, played an important role in the history of thought, and continues to play it to this day.

Advertising in Communication of the Catholic Church. The Case of Poland

Author(s): Krzysztof Stępniak / Language(s): English / Issue: 27/2020

Religious advertising as a kind of religious persuasive communication based on the element of the sacred is a Polish phenomenon. The article presents studies on religious advertising, its definition and typology and reception by select social groups. This kind of advertising confirms not only Hjelm’s concept of the visibility of religion, as it exists in both the media and public sphere, but also David Herbert’s concept of republicisation. In a country without a clear division between State and the Church, despite a well-researched decline in traditional religiosity, religion is visible in social media and facilitates development of human relationships, both online and offline. Commercial media, including the Catholic ones, seem to be perfectly subjugated to the logic of media, which supports Stig Hjarvard’s process of mediatization of religion.