Accountants preparing information are in a position to manipulate the view of economic reality presented in such information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve in an unjust exercise of power, and they tend to weaken the authority of accounting regulators. This paper develops a model for detecting earnings manipulators using financial statements’ ratios in a sample of Spanish listed companies. Our results provide evidence that accounting data (...) can be extremely useful in detecting manipulators. This approach can be used by a large category of users of accounting information among which we can cite stock exchange supervisors or investing professionals. (shrink)

Radu Carp, Dacian Gratian Gal, Sorin Muresan, Radu Preda, Principles of Popular Thought. Christian Democratic Doctrine and Social Action, Eikon: Cluj, 2006.

With a length of over 60 years (first issue appeared in 1950), the magazine ,,Mitropolia Olteniei” had an important contribution to the study of history and philosophy of religions. In this review have been approached numerous issues of dogmatic theology, moral, religious and history and philosophy of religions. This study approached topics ranging from religions of Dacians and neighboring peoples to the important topics as inter-religious dialogue for modern society. If publications are spread over period of 60 years, one can (...) deduce easily that in a relatively short period, this article will return among these studies with names and their articles who will continue to bring their contribution to the history and philosophy of religion. (shrink)

The comparative study of Romanian and Hungarian Neopagan organizations with an ethnocentric or "Ethno-pagan" ideology is an exploratory research aimed at mapping the similarities and the differences between these religious minorities, with a highlight on their level of institutionalization, their core values and degree of political mobilization. Zalmoxian groups and organizations promote the revival of Romanian spirituality through a process of reconnection to its ancient, supposedly Dacian and Thracian roots; by the same token, Hungarian Shamanist movements are aimed at (...) recovering a supposedly lost spirituality, built-in into the deepest layers of Hungarian language and cultural practices. A web rhetoric analysis of these organizations is carried out in order to assess audience involvement, communication style and the use of multimedia tools to convey their messages. (shrink)