IntroductionCremation burials in the archaeological record usually come from later prehistoric periods in Europe, particularly the Bronze Age. Cremations also characterise the later mortuary record of many parts of the Roman Empire in the 3 rd century AD. Yet, in some regions of Europe, cremations as a form of mortuary practice date back to the Mesolithic. Among other cases, cremations have been found at Oirschot V in the Netherlands (Arts 1987), Franchthi Cave in Greece (Cullen 1995) and in the Mesolithic levels of several sites in the Danube Gorges of the north-central Balkans (see Radovanovi≤ 1996.187-219;Srejovi≤ and Letica 1978). In the latter region, most recently, new excavations at the site of Vlasac in the Upper Gorge of the Danube (Bori≤ 2006;Bori≤ et al. 2008) revealed several new cremation pits with burned human bones. These instances indicate mortuary rituals focused on secondary burning of defleshed human bones as part of a particular mortuary behaviour of Late Mesolithic-Early Neolithic (c. 7500-5900 calBC) settlers in this region. This paper presents evidence that demonstrates the conclusion that still flesh-covered and intact human bodies were not burned and left in these locations in situ, and that we are dealing with a specific, previously unrecognised form of secondary mortuary practice, which In this paper, we first present the archaeological contexts with burned human remains found in the course of new excavations at Vlasac (2006Vlasac ( -2007. Second, we focus on the material from the old excavations of the site (Srejovi≤ and Letica 1978.18-27) by combining physical anthropology inferences with previously unpublished details of particular archaeological contexts. One should keep in mind that the 1970 and 1971 campaigns were salvage excavations conducted at an accelerated pace over a large area with excavation standards different to those common today. Hence, the observations made in the course of the new excavations at Vlasac serve as valuable guidelines on how to treat comparable instances from previous excavations at the site. In the final instance, these sets of data are compared in an attempt to reconstruct recurring patterns in the evidence and to suggest a range of possible meanings associated with Mesolithic cremations and secondary mortuary practices in general. ABSTRACT -In the course of recent excavations of the Mesolithic-Neolithic site of Vlasac, new light has been shed on the mortuary practices and ritualistic behaviour of the Danube Gorges foragers on the basis of human remains with evidence of diverse treatments of dead human bodies. While the majority of burials from the site were found as articulated and some as disarticulated inhumations, there were also several cremation burials. The aim of this paper is to present the analyses of these burned remains, which were excavated in the course of 2006-2007 field seasons in the Danube Gorges. Some of the cremation pits contained calcified human bones, with charcoal and fragments of broken and burned projectile points. These co...
The settlements along the administrative line in Serbia towards Kosovo and Metohija had a very turbulent demographic changes in the past. These changes have influenced the present. In this paper we investigated the depopulation process of this area which is intensified with the political instability, social and economic changes. The main goal of this research was to analyze the causes and effects in the reduction of the number of inhabitants, as well as the possibility of revitalizing the rural settlements of a given area. To obtain the desired results, we analyzed the existing literature and statistical data, used comparative and historical methods as well as implemented the field surveys. The application of the SWOT analysis to the researched area have showed us the strength, weakness, opportunities, and threats that can effect the process of revitalization of the village.
As an important topic in the field of corporate governance, the influence of the board of directors’ characteristics on the profitability of corporations is examined here. This paper examines the influence of the board of directors’ and chief executive officers’ (CEO) characteristics on the profitability of banks in Serbia. In this study, the characteristics of boards of directors were examined in terms of size and the participation of women, and the characteristics of CEOs were examined similarly in terms of women’s participation. The research was conducted on a sample of 23 commercial banks from Serbia in the period from 2017 to 2021. Profitability was measured by the rate of return on operating assets (ROA) and the rate of return on equity (ROE). The results of the panel regression analysis indicate that the size of the board of directors had a positive impact on bank profitability during the COVID-19 pandemic period, while this impact was not statistically significant before the pandemic. The participation of women on the board of directors did not have a statistically significant impact on bank profitability before or during the COVID-19 pandemic. It has been found that the participation of women as CEOs had a negative impact on bank profitability before and during the COVID-19 pandemic.
Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital, users make business decisions. Specific accounting policies serve as the basis for the preparation of quality financial statements. Management is responsible for the preparation and presentation of financial statements and selects accounting policies. Although simple, the issue of choosing the accounting policies can be extremely delicate and complex. Besides management, there are other stakeholders who may be affected by this issue. As a consequence, there are complex relationships that affect the choice of accounting policies, and thus the quality of financial statements.
The accounting information system's output, financial reports, serves as both internal and external users' main information source. Users can use them to see the company's financial performance, evaluate the resource management sector, and forecast the company's future growth. The foundation of the company decision-making process is data from financial reports. Financial statements are prepared using a variety of techniques and steps, all of which have an impact on the numbers that are displayed in them. The chosen accounting policies have a significant impact on the accuracy of financial statements. The attainment of the company's goals, which are represented in the achievement of the highest profit as well as the preservation of liquidity and the continuity of operations, is aided by decisions that are in line with the business policy of the company.
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