scholarly journals Private firm accounting: the European reporting environment, data and research perspectives

2021 ◽  
pp. 1-45
Author(s):  
Christof Beuselinck ◽  
Ferdinand Elfers ◽  
Joachim Gassen ◽  
Jochen Pierk
Keyword(s):  
Private Firm ◽  
Research Perspectives ◽  
Reporting Environment

Social Representations and Commitment

2018 ◽  
Vol 23 (3) ◽  
pp. 233-249 ◽  
Author(s):  
Eric Bonetto ◽  
Fabien Girandola ◽  
Grégory Lo Monaco
Keyword(s):  
Social Representations ◽  
Social Representation ◽  
Second Line ◽  
Review Of The Literature ◽  
First Line ◽  
Research Perspectives ◽  
The Social ◽  
Bibliographic Search ◽  
English Articles

Abstract. This contribution consists of a critical review of the literature about the articulation of two traditionally separated theoretical fields: social representations and commitment. Besides consulting various works and communications, a bibliographic search was carried out (between February and December, 2016) on various databases using the keywords “commitment” and “social representation,” in the singular and in the plural, in French and in English. Articles published in English or in French, that explicitly made reference to both terms, were included. The relations between commitment and social representations are approached according to two approaches or complementary lines. The first line follows the role of commitment in the representational dynamics: how can commitment transform the representations? This articulation gathers most of the work on the topic. The second line envisages the social representations as determinants of commitment procedures: how can these representations influence the effects of commitment procedures? This literature review will identify unexploited tracks, as well as research perspectives for both areas of research.

New theoretical and research perspectives in workplace mentoring

2010 ◽  
Author(s):  
William A. Gentry ◽  
John J. Sosik ◽  
Kathy E. Kram
Keyword(s):  
Research Perspectives ◽  
Workplace Mentoring

Cardiological Biopharmaceuticals in the Conception of Drug Targeting Delivery: Practical Results and Research Perspectives

Acta Naturae ◽  
2012 ◽  
Vol 4 (3) ◽  
pp. 72-81 ◽  
Author(s):  
A. V. Maksimenko
Keyword(s):  
Cell Adhesion Molecules ◽  
Drug Targeting ◽  
Interventional Procedures ◽  
Target Localization ◽  
Clinical Use ◽  
Protein Conjugates ◽  
Research Perspectives ◽  
Significant Interest ◽  
Targeting Delivery ◽  
Molecular Sizes

The results of the clinical use of thrombolytic and antithrombotic preparations developed on the basis of protein conjugates obtained within the framework of the conception of drug targeting delivery in the organism are considered. A decrease has been noted in the number of biomedical projects focused on these derivatives as a result of various factors: the significant depletion of financial and organizational funds, the saturation of the pharmaceutical market with preparations of this kind, and the appearance of original means for interventional procedures. Factors that actively facilitate the conspicuous potentiation of the efficacy of bioconjugates were revealed: the biomedical testing of protein domains and their selected combinations, the optimization of molecular sizes for the bioconjugates obtained, the density of target localization, the application of cell adhesion molecules as targets, and the application of connected enzyme activities. Enzyme antioxidants and the opportunity for further elaboration of the drug delivery conception via the elucidation and formation of therapeutic targets for effective drug reactions by means of pharmacological pre- and postconditioning of myocardium arouse significant interest.

Section 6.a Introduction

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Rebecca PRICE ◽  
Christine DE LILLE ◽  
Cara WRIGLEY ◽  
Kees DORST
Keyword(s):  
Case Studies ◽  
Organizational Leadership ◽  
Research Community ◽  
Design Management ◽  
Management Research ◽  
Research Methodologies ◽  
Organizational Research ◽  
Research Perspectives ◽  
Rapid Changes

There is an increasing need for organizations to adapt to rapid changes in society. This need requires organizations’ and the leader within them, to explore, recognize, build and exploit new capabilities. Researching such capabilities has drawn attention from the design management research community in recent years. Dominantly, research contributions have focused on perspectives of innovation and the strategic application of design with the researcher distanced from context. Descriptive and evaluative case studies of past organizational leadership have been vital, by building momentum for the design movement. However, there is a need now to progress toward prescriptive and explorative research perspectives that embrace context through practice and the simultaneous research of design.  Therefore, the aim of this track is to lead and progress discussion on research methodologies that support the research community in developing explorative and prescriptive research methodologies for context-orientated organizational research. This track brings together a group of diverse international researchers and practitioners to fuel discussion on design approaches and subsequent outcomes of prescriptive and explorative research methodologies.

Touchy-Feely History: The ‘Stuff’ of American Culture

2015 ◽  
Vol 4 (1) ◽  
pp. 4-18
Author(s):  
Lauren Rebecca Sklaroff
Keyword(s):  
Material Culture ◽  
Cultural History ◽  
Race And Ethnicity ◽  
The Body ◽  
Special Issue ◽  
Historical Significance ◽  
Research Perspectives ◽  
Economic Trends ◽  
Recent Trends ◽  
New Research

This state of the field essay examines recent trends in American Cultural History, focusing on music, race and ethnicity, material culture, and the body. Expanding on key themes in articles featured in the special issue of Cultural History, the essay draws linkages to other important literatures. The essay argues for more a more serious consideration of the products within popular culture, less as a reflection of social or economic trends, rather for their own historical significance. While the essay examines some classic texts, more emphasis is on work published within the last decade. Here, interdisciplinary methods are stressed, as are new research perspectives developing by non-western historians.

Native-speakerism and ‘hidden curricula’ in ELT training

2018 ◽  
Vol 2 (2) ◽  
pp. 162-187 ◽  
Author(s):  
Robert J. Lowe ◽  
Luke Lawrence
Keyword(s):  
English Language ◽  
Hidden Curriculum ◽  
Native Speaker ◽  
Language Teachers ◽  
Diverse Range ◽  
Beliefs And Practices ◽  
Research Perspectives ◽  
Norms And Values ◽  
English Language Teachers ◽  
Individual Training

Issues surrounding native-speakerism in ELT have been investigated from a diverse range of research perspectives over the last decade. This study uses a duoethnographic approach in order to explore the concept of a 'hidden curriculum' that instils and perpetuates Western 'native speaker' norms and values in the formal and informal training of English language teachers. We found that, despite differences in our own individual training experiences, a form of 'hidden curriculum' was apparent that had a powerful effect on our initial beliefs and practices as teachers and continues to influence our day-to-day teaching.

U.S.-Listed Foreign Companies' Choice of a U.S.-Based versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality

2015 ◽  
Vol 29 (3) ◽  
pp. 631-666 ◽  
Author(s):  
Sharad C. Asthana ◽  
K. K. Raman ◽  
Hongkang Xu
Keyword(s):  
Financial Reporting ◽  
Home Country ◽  
Earnings Quality ◽  
Audit Fees ◽  
Foreign Companies ◽  
Two Factors ◽  
Just Price ◽  
Reporting Environment ◽  
The U.S

SYNOPSIS We examine why U.S.-listed foreign companies choose to have a U.S.-based (rather than home country-based) Big N firm as their principal auditor for SEC reporting purposes and the effects of that choice for audit fees and earnings quality. We find that the likelihood of the Big N principal auditor being U.S.-based is decreasing in client size and the level of investor protection in the home country, and increasing in the proportion of income earned outside the home country. We also find compelling evidence that U.S.-based Big N auditors are associated with higher-quality earnings (albeit for a higher fee), despite two factors—the greater distance between the U.S.-based (vis-à-vis home country-based) Big N auditor and the client, and the likelihood that much of the audit work is done outside the U.S.—which potentially could lower the earnings quality of the U.S.-listed foreign client when the Big N principal auditor is U.S.-based. Overall, our study suggests that the higher fees associated with a U.S.-based Big N principal auditor is not just price protection; rather, U.S.-based Big N principal auditors are also improving the financial reporting environment by reporting higher-quality audited earnings for their U.S.-listed foreign clients. JEL Classifications: L11; L15; M42.

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