Goodwill accounting standards in the United Kingdom, the United States, France, and Japan

2018 ◽  
Vol 23 (3) ◽  
pp. 314-337 ◽  
Author(s):  
Clémence Garcia ◽  
Yuko Katsuo ◽  
Carien van Mourik
Keyword(s):  
United States ◽  
United Kingdom ◽  
The United States ◽  
Time Frame ◽  
Current Debate ◽  
Accounting Systems ◽  
The United Kingdom ◽  
Stakeholder Model ◽  
History Of ◽  
Phases Of Development

In this article, we revisit the history of accounting for goodwill in the United Kingdom, the United States, France, and Japan following the conclusions and predictions of Ding, Richard and Stolowy (2008). We aim at verifying whether the four phases of development of the accounting for goodwill between 1880 and 2005 are actually determined by the global change from a stakeholder model of corporate governance to a shareholder model. An extended time frame of analysis (until 2016) is considered in this study, which includes Japan among the country-specific accounting systems investigated. Our findings do not support Ding et al.’s predictions for Japan and demonstrate a disagreement between those countries which consider goodwill as a depleting asset and those which consider goodwill as a permanent asset. This observation might explain better the current debate concerning international harmonization on goodwill.

Belonging

2018 ◽  
pp. 57-80
Author(s):  
Mary Gilmartin ◽  
Patricia Burke Wood ◽  
Cian O’Callaghan
Keyword(s):  
United States ◽  
United Kingdom ◽  
Common Sense ◽  
The United States ◽  
The United Kingdom ◽  
The Face ◽  
History Of

This chapter discusses the issue of belonging. It first focuses on citizenship, which is often described as formal belonging. While citizenship is regularly framed as ‘natural’ and ‘common sense’, it is argued that it is never fully stable or secure. This is shown in practice through the example of the United Kingdom and Ireland, specifically, how the Brexit vote has had knock-on consequences for how citizenship and belonging is being re-imagined in both places. This is contrasted with the practice of citizenship in the United States, where, despite effusive expressions of unity, articulations of belonging have a deep history of division and exclusion. It considers both the barriers to formal belonging experienced by undocumented residents of the United States and the ways in which citizens themselves struggle to achieve inclusion and equality in the face of increasingly explicit intolerance.

Guide to the sources for the history of the nations

Itinerario ◽  
1977 ◽  
Vol 1 (2) ◽  
pp. 39-43
Author(s):  
Marius Roessingh
Keyword(s):  
United States ◽  
United Kingdom ◽  
The Netherlands ◽  
The United States ◽  
General Introduction ◽  
Cape Of Good Hope ◽  
The United Kingdom ◽  
History Of ◽  
Language Of Publication

The volumes of this series are published for the greater part by Inter Documentation Company AG, Switzerland (IDC). They are all of the same format and contain a general introduction in English, French, and, if necessary, in the language of publication. It is stated in this introduction that the volumes for Belgium, The United Kingdom and the United States will appear separately. This also holds for the Netherlands (see below: ROESSINGH and VISSER, forthcoming). Except for the United States and the United Kingdom volumes, which list documents relating to the whole continent, the guide only takes into account sources relating to Africa south of the Sahara, from Mauritania and Sudan to the Cape of Good Hope and including Madagascar and the off-shore islands (see also below: the Inventory ed. by C.Giglio).

A PubMed-Based Exploration of the Course of Yoga Research from 1948 to 2020

2021 ◽  
Author(s):  
Dipak Chetry ◽  
Shirley Telles ◽  
Acharya Balkrishna
Keyword(s):  
United States ◽  
United Kingdom ◽  
Research Output ◽  
Publishing Research ◽  
The United States ◽  
Time Frame ◽  
Health Conditions ◽  
Future Research ◽  
The United Kingdom ◽  
Meta Analyses

Yoga research citations from 1948 to 2020 in PubMed were filtered and sorted in 10-year intervals to explore the occurrence and time frame of change in (1) the focus of research; (2) the number of randomized controlled trials (RCTs), systematic reviews (SRs), and meta-analyses (MAs); (3) health conditions researched for yoga as therapy; (4) journals with yoga research; and (5) the research on yoga from different countries. Publications on yoga between 1948 and 1970 (1.25%) focused on exceptional abilities of experienced yoga practitioners, apparently related to the spiritual goal of yoga; from 1971 to 2000 (6.87%), the focus was on yoga in health and therapy; and from 2001 to 2020 (91.88%), research publications on yoga increased and continued to focus on health and therapy, with fewer RCTs relative to the SRs and MAs on yoga in PubMed. Publications on yoga reported the following health conditions most often: from 1981 to 1990, (1) asthma, (2) stress, and (3) diabetes; from 1991 to 2000, (1) stress followed by (2) asthma, anxiety, and pain (all three with equal percentages); from 2001 to 2010, (1) depression, (2) stress, and (3) anxiety; and from 2011 to 2020, (1) stress, (2) depression, and (3) pain. The journals publishing research on yoga in PubMed have changed between 1971 and 2020 as follows: highly clinically relevant, broad-interest medical journals (1971 to 1990); journals relevant to mind-body interventions (1991 to 2000); and specialized journals for complementary and alternative medicine, particular branches of medicine, or research study designs (2001 to 2020). The highest yoga research output from 1971 to 1980 came from the United Kingdom (RCTs); from 1981 to 1990 the most research came from the United States (RCTs); from 1991 to 2000 the most research came from India (RCTs) and the United Kingdom (SRs); from 2001 to 2010 the most research came from the United States (RCTs, SRs) and the United Kingdom (MAs); and from 2011 to 2020 the most research came from the United States (RCTs, SRs, MAs). The trends in yoga research from this analysis reflect increased research related to yoga and health while suggesting areas for future research based on the strengths and gaps that have emerged.

Decentering Modern German History àl'américaine:A Look at the French Historiography

2018 ◽  
Vol 51 (1) ◽  
pp. 108-113 ◽  
Author(s):  
Sandrine Kott
Keyword(s):  
United States ◽  
United Kingdom ◽  
Scientific Community ◽  
English Language ◽  
The United States ◽  
German History ◽  
Central European ◽  
The United Kingdom ◽  
German Speaking ◽  
History Of

Every good humanities journal emerges from and is produced by a specific scientific community that shapes its content and its style.Central European History(CEH) is no exception. For me, i.e., a French historian of Germany teaching at a Swiss university in Geneva,CEHisthejournal to read in order to follow the more recent and innovative English-language scholarship on the history of Germany and German-speaking countries. Most of the articles published in the journal are written by historians based in the United States or in the United Kingdom (and its dominions), and most of the books that are reviewed originate from the same community, with the notable exception of ones by German authors.

The Genesis of the Institute

1997 ◽  
Vol 50 (3) ◽  
pp. 345-349
Author(s):  
R. F. Hansford
Keyword(s):  
United States ◽  
United Kingdom ◽  
General Meeting ◽  
The United States ◽  
Early History ◽  
Annual General ◽  
Annual General Meeting ◽  
The United Kingdom ◽  
Executive Secretary ◽  
History Of

The Institute of Navigation was born on 12 March 1947 in the Boardroom of Lloyds Register of Shipping. More will be said of this later, but the birth is well documented and defined.It will surprise no one that the conception is much less easily defined, but it is certainly no less significant a part of the genesis of the Institute. This article is an attempt to outline the early history of the Institute.During 1944 and 1945 an Institute of Navigation was formed in the United States and, in May 1945, it held its first Annual General Meeting with Professor Sam Herrick — a well-known American astronomer — as its Executive Secretary. Its meetings were attended by the Navigation Specialist on the British Air Commission in Washington (Squadron Leader D. O. Fraser) and duly reported back, through the Commission, to the Air Ministry in the United Kingdom.

Pay ratio legislation in the United Kingdom: a prospect

2017 ◽  
Vol 18 (4) ◽  
pp. 78-82
Author(s):  
Akihito Imai
Keyword(s):  
United States ◽  
United Kingdom ◽  
Chief Executive ◽  
The United States ◽  
Securities And Exchange Commission ◽  
Current Debate ◽  
Wall Street ◽  
Content Type ◽  
The United Kingdom ◽  
Ratio Rule

Purpose The article examines a current debate over pay ratio rulemaking in the United Kingdom. In the United States, the Securities and Exchange Commission issued a rule that requires public companies to disclose the ratio of the annual pay of their chief executive officer to the median of their employees’ pay in 2015. The United Kingdom has considered making a similar rule under Prime Minister Theresa May. Design/methodology/approach The article provides a concise analysis of the current debate over a rule regarding pay ratio in the United Kingdom. It also highlights characteristics and concerns by comparing pay ratio disclosure in the United States. Findings The United Kingdom seems to have taken the first step toward pay ratio rule, similar to Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act, the so-called pay ratio disclosure. Some differences can however be found in manifestos and many issues and uncertainties still remain for rulemaking. Originality/value This article provides information on a prospect for a pay ratio rule in the United Kingdom.

Political Satire, That Was The Week That Was, and the Assassination of John F. Kennedy

2020 ◽  
pp. 152747642094414
Author(s):  
Aniko Bodroghkozy
Keyword(s):  
United States ◽  
United Kingdom ◽  
The United States ◽  
The Political ◽  
Political Satire ◽  
American Television ◽  
The United Kingdom ◽  
Transatlantic History ◽  
Transatlantic Exchange ◽  
History Of

The political satire boom in the United States and the United Kingdom experienced a brief, albeit notorious success on British and American television, most notably represented by That Was The Week That Was. In the United States, the satire boom largely evaporated with the assassination of President Kennedy. This article examines the transatlantic history of this iconic programme during the Kennedy years and how that transatlantic exchange manifested in the midst of the immediate aftermath of Kennedy’s death with the British satirists’ hastily produced tribute episode a day after the American president’s assassination, its broadcast on NBC twice in the days following the assassination, and the Anglophilic response by American audiences to the programme in voluminous letters sent to the BBC.

History of Trade Between the United Kingdom and the United States.

1900 ◽  
Vol 10 (38) ◽  
pp. 223
Author(s):  
A. W. Flux ◽  
Sydney J. Chapman
Keyword(s):  
United States ◽  
United Kingdom ◽  
The United States ◽  
The United Kingdom ◽  
History Of
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