Recovering Anglo-Saxon Erasures: Some Questions, Tools, and Techniques

Big data is a fast-growing technology that has the scope to mine huge amount of data to be used in various analytic applications. With large amount of data streaming in from a myriad of sources: social media, online transactions and ubiquity of smart devices, Big Data is practically garnering attention across all stakeholders from academics, banking, government, heath care, manufacturing and retail. Big Data refers to an enormous amount of data generated from disparate sources along with data analytic techniques to examine this voluminous data for predictive trends and patterns, to exploit new growth opportunities, to gain insight, to make informed decisions and optimize processes. Data-driven decision making is the essence of business establishments. The explosive growth of data is steering the business units to tap the potential of Big Data to achieve fueling growth and to achieve a cutting edge over their competitors. The overwhelming generation of data brings with it, its share of concerns. This paper discusses the concept of Big Data, its characteristics, the tools and techniques deployed by organizations to harness the power of Big Data and the daunting issues that hinder the adoption of Business Intelligence in Big Data strategies in organizations.

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Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

FINANCIAL REPORTING ◽

10.3280/fr2015-001002 ◽

2015 ◽

pp. 23-40 ◽

Cited By ~ 1

Author(s):

Francesco Avallone ◽

Claudia Gabbioneta ◽

Paola Ramassa ◽

Marco Sorrentino

Keyword(s):

Good Deal ◽

Financial Statements ◽

Cash Flows ◽

Accounting System ◽

Anglo Saxon ◽

Accounting Systems ◽

Ifrs Adoption ◽

The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

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Cristóbal Balenciaga. Explorations in Traditional Spanish Aesthetics

Costume ◽

10.3366/cost.2019.0119 ◽

2019 ◽

Vol 53 (2) ◽

pp. 161-185

Author(s):

Ana Balda Arana

Keyword(s):

Creative Process ◽

Cultural Context ◽

Country Of Origin ◽

Anglo Saxon ◽

Doctoral Thesis ◽

The Subject ◽

The 1950S ◽

Religious Iconography

This article investigates how the traditional attire and religious iconography of Cristóbal Balenciaga's (1895–1972) country of origin inspired his designs. The arguments presented here build on what has already been established on the subject, provide new data regarding the cultural context that informed the couturier's creative process (with which the Anglo-Saxon world is less familiar) and conclude by investigating the reasons and timing of his exploration of these fields. They suggest why this Spanish influence is present in his innovations in the 1950s and 1960s and go beyond clichéd interpretations of the ruffles of flamenco dress and bullfighters’ jackets. The findings derive from research for the author's doctoral thesis and her curatorial contribution to the exhibition Coal and Velvet. Balenciaga and Ortiz Echagüe. Views on the Popular Costume (Balenciaga Museum, Getaria, Spain, 7 October 2016–7 May 2017).

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