Regulation of the Islamic Accounting Model in the Context of Russian Reality

Auditor ◽  
2021 ◽  
pp. 30-40
Author(s):  
Kh. Umarov
Keyword(s):  
Financial Market ◽  
Economic Model ◽  
Religious Beliefs ◽  
Accounting Standards ◽  
Regulatory Documents ◽  
Accounting Model ◽  
The Way

The article examines the economic model for the implementation of accounting standards in accordance with the religious beliefs of Islam, the activities of organizations involved in the implementation of Islamic principles of economics and their difficulties along the way. As well as, the possibility of implementing legislative initiatives and regulatory documents of the Islamic economy in the Russian financial market is being considered.

Zar, Inc.: A Case in Earnings Quality

2002 ◽  
Vol 17 (4) ◽  
pp. 419-429 ◽  
Author(s):  
Jimmy W. Martin
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Earnings Quality ◽  
Accounting Standards ◽  
Controversial Issue ◽  
High Tech ◽  
Additional Information ◽  
The Future ◽  
The Way

Zar, Inc., a high-tech company, has recently experienced turnover in its CEO and CFO positions. Zar, like other firms in its industry, is undergoing a down year due to the declining economy. Thomas Brown, who has recently been hired as the CFO, quickly realizes that there is little he can do to avoid the firm's first loss in many years. However, Thomas also understands that there are things that he can do to pave the way toward greater profits in the future. You are invited to listen in on three separate conversations that the CFO has with the CEO, the firm's audit committee, and finally with Zar's independent auditor. After hearing each conversation, you will be asked to evaluate the CFO's ideas as well as those of other parties to the dialogue. Some of the questions are rather straightforward and can be answered by recalling or researching specific accounting standards. Other questions are more open-ended and will require your best judgment based on the facts given in the case. Some questions may require you to provide additional information before making a definite decision. All of the scenarios focus on earnings quality and should enhance your understanding of this critical and controversial issue that pervades financial reporting today.

Convergence of Accounting Standards towards IFRS in Brazil

2015 ◽  
pp. 79-102
Author(s):  
Bruno M. Salotti ◽  
L. Nelson Carvalho
Keyword(s):  
Accounting Standards ◽  
Whole Process ◽  
Brazilian Legislation ◽  
Accounting Model

Brazilian legislation introduced the convergence towards IFRS as from 2008; it was achieved in a gradual pace, with full adoption being required from the December 31, 2010 closings on. The process of convergence had started earlier on, with the setting up of a Brazilian Accounting Standards Board around 2005, which began preparing the field for the full convergence that ultimately was validated with the 2007 piece of legislation that initiated the whole process. Then, the objective of this chapter is to describe this process, discussing consequences stemming from that adoption. To achieve this, we describe how the Brazilian accounting model has developed since 1940 until 2010, as well as the main technical, conceptual and practical changes derived from this. We understand that, despite all the difficulties, Brazil achieved full success in this process and the ending balance was very positive for the development of accounting practices and of accountants themselves.

Effects of Online Service Providers for Nonprofits on Fundraising Markets

2009 ◽  
Vol 1 (4) ◽  
pp. 15-32 ◽  
Author(s):  
Yasin Ozcelik
Keyword(s):  
Economic Model ◽  
Traditional Method ◽  
Service Providers ◽  
The Internet ◽  
Online Service ◽  
Electronic Environment ◽  
Online Service Providers ◽  
The Way

The Internet is transforming the way nonprofits have been disseminating information about themselves, interacting with potential donors, and fundraising. In this article, the authors focus on a special type of online service providers for nonprofits (OSPNs) that bring donors and nonprofits together in an electronic environment to help them find a suitable match. The authors investigate the effects of OSPNs on the outcomes of fundraising markets by developing an economic model. They compare the total net revenues of nonprofits competing for donations in two different settings: while nonprofits in the first market use both the traditional fundraising techniques and the services provided by OSPNs, those in the second market implement the traditional method only. They derive analytical conditions under which the first setting provides better outcomes than the second one can generate.

scholarly journals Religious Beliefs: A Hidden Variable in the Performance of Science Teachers in the Classroom

2008 ◽  
Vol 7 (4) ◽  
pp. 557-576 ◽  
Author(s):  
Nasser Mansour
Keyword(s):  
Science Teachers ◽  
Religious Beliefs ◽  
Classroom Practices ◽  
Science And Religion ◽  
Controversial Issues ◽  
Beliefs And Practices ◽  
Religious View ◽  
Hidden Variable ◽  
Religiously Based ◽  
The Way

This article focuses on some of the challenges of teaching science in a culture where science and religion sometimes appear to be or are set at odds with each other. Apparent conflicts between scholarly claims and religious claims are not limited to science, however — they occur in almost every subject. Many topics included in science education are acknowledged as controversial issues, for example, evolution, cloning, abortion and genetic engineering. These issues pose problems for science teachers, especially in a religiously based culture, because of the nature of the conflict between the implications of a scientific study of some of these issues and religion. Some other issues may not formally conflict with religion but teachers' views, or the way they interpret the religious view regarding these controversial issues, can create a false contradiction, which might influence their performance and, in turn, influence their students' learning. Therefore, there is a need to understand teachers' personal religious beliefs and practices around some of these, and the way their beliefs influence their performance in the classroom. This article describes a study conducted to address these needs. The study looks at the role and influence of religion on the science teacher's performance. The findings highlighted the powerful influence of teachers' religious beliefs in dealing with or gaining new knowledge (the epistemology and the ontology of science). Also, the findings found that teachers' religious beliefs are among the major constructs that drive teachers' ways of thinking and classroom practices about scientific issues related to religion.

Trust in God, Forgiveness by God, and Death Anxiety

2015 ◽  
Vol 72 (1) ◽  
pp. 20-41 ◽  
Author(s):  
Neal Krause
Keyword(s):  
Conceptual Model ◽  
Death Anxiety ◽  
Religious Beliefs ◽  
Nationwide Survey ◽  
Spiritual Support ◽  
Church Members ◽  
Beliefs And Practices ◽  
The Way

Research on religion and death anxiety has produced many contradictory findings. These conflicting findings arise, in part, from inadequacies in the measurement of religion as well as problems with the way the data have been analyzed. The purpose of the current study is to develop and empirically evaluate a conceptual model that contains the following core hypotheses: (a) People who go to church more often will receive more spiritual support from fellow church members (spiritual support is assistance provided by coreligionists for the explicit purpose of increasing the religious beliefs and practices of the recipient). (b) Individuals who receive more spiritual support will be more likely to trust God. (c) Those who trust God more deeply will be more likely to feel forgiven by Him. (d) People who feel forgiven by God will experience less death anxiety. Findings from a recent nationwide survey provide support for each hypothesis.

scholarly journals Proposed Lease Accounting For Lessees

2011 ◽  
Vol 9 (1) ◽  
Author(s):  
Stuart Shough
Keyword(s):  
Accounting Standards ◽  
Financial Accounting ◽  
International Accounting ◽  
International Accounting Standards ◽  
Financial Accounting Standards Board ◽  
Font Size ◽  
Accounting Model ◽  
Lease Accounting ◽  
International Accounting Standards Board

<p class="MsoNormal" style="text-align: justify; line-height: normal; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt;">On August 17, 2010, the Financial Accounting Standards Board and the International Accounting Standards Board jointly issued exposure drafts proposing a new accounting model for leases. This paper explains how a lessee would account for leases under this proposal.</span></p>

scholarly journals Aktualizacja potencjału religii w ochronie ekosystemów leśnych

2013 ◽  
Vol 11 (1) ◽  
pp. 7-27
Author(s):  
Ryszard F. Sadowski
Keyword(s):  
Climate Change ◽  
United Nations ◽  
Religious Beliefs ◽  
Forest Conservation ◽  
Forest Ecosystems ◽  
Environmentally Friendly ◽  
Environmental Conservation ◽  
Religious Traditions ◽  
Faith Based ◽  
The Way

Declared by the United Nations as the International Year of the Forest, 2011 demonstrated the signi#cance of forest ecosystems to all humans and the entire Earth. Religions had already become important allies in preventing damage to forests. Different religious traditions offer various proposals for forest conservation and afforestation. Since 1970 and especially after the jubilee year of 2000, people of faith established many ecological organizations to engage in environmental conservation because of their religious beliefs. All major religious traditions have a lot to offer. This article examines the way organized religions and faith-based ecological organizations are engaged in many environmental projects concerning forest ecosystems. It looks at the ecological activity of faith-based organizations such as the Chipko Movement, Appiko movement, Swadhyaya community, and the Ecological Movement of St. Francis of Assisi. The article shows that the actualization of religious potential in protecting forests is accomplished through active prevention of deforestation and climate change, afforestation, and the implementation of environmentally friendly technology.  

scholarly journals The Eastern European and Baltic scope of transformation processes

2021 ◽  
pp. 31-37
Author(s):  
Tadeusz Popławski ◽  
Tatiana A. Bogush
Keyword(s):  
Social Structure ◽  
Eastern Europe ◽  
20Th Century ◽  
Economic Model ◽  
Main Idea ◽  
Eastern European ◽  
Baltic States ◽  
The Social ◽  
Transformation Processes ◽  
The Way

This paper is a way to present the transformation processes, which have been taking place in Eastern Europe and Baltic states since the end of 20th century up to now. It is an attempt to describe the main difficulties, which appear on the way of changes and to find their origins. The main idea is that the process of transformation, which began the same way for all countries, developing and moving through time, acquires its own features and peculiarities, which leads to the formation of a different, dissimilar version of the social structure and economic model.

TRENDS AND PROSPECTS FOR THE STOCK MARKETS INTEGRATION OF EURASIAN ECONOMIC UNION

2020 ◽  
Vol 2 (7) ◽  
pp. 141-151
Author(s):  
A. G. GLEBOVA ◽  
◽  
Zh. V. IVANOVSKAYA ◽  
I. V. LUKASHENKO ◽  
◽  
...  
Keyword(s):  
Synergistic Effect ◽  
Financial Market ◽  
Stock Markets ◽  
Graphical Analysis ◽  
Significant Differentiation ◽  
Regulatory Documents ◽  
Eurasian Economic Union ◽  
The Future ◽  
Economic Union ◽  
Securities Trading

Subject/topic. Studying the ways and degree of national stock markets convergence in the Eurasian Economic Union. Goals/objectives. Analysis of the functioning of the stock markets of the countries of the Eurasian Economic Union in the light of the opportunities provided in the framework of creating a common exchange space in the future. According to the roadmap for creating a common financial market at the first stage of integration, regulatory documents will be adopted that define the mutual admission of professional participants to securities trading and unify listing procedures for issuers of EAEU member countries. Given the significant differentiation in the level of development of the exchange and post-trading infrastructure, a study of the attractiveness and analysis of problem areas for the participating countries was carried out in order to determine the optimal scenario for integration into the EAEU common exchange space. Methodology. The study used methods of comparison and analogy, scientific generalization and graphical analysis. Conclusions. The main result of the study is to identify factors contributing to the synergistic effect of the integration of stock markets of all EAEU member countries. The study showed that the important factors, along with the harmonization of legislation, are the formation of a developed exchange and post-trading infrastructure, the introduction of modern financial technologies, including cybersecurity issues, as well as the development of an integrated currency market.

Charles Darwin

On Purpose ◽  
2019 ◽  
pp. 76-90
Author(s):  
Michael Ruse
Keyword(s):  
Natural Selection ◽  
South America ◽  
Religious Beliefs ◽  
Charles Darwin ◽  
Final Part ◽  
Galapagos Archipelago ◽  
The Pacific ◽  
The Way

This chapter focuses on Charles Darwin who spent five years as the naturalist of the ship HMS Beagle, spending much time in South America and eventually going all the way around the globe. During this time Darwin's religious beliefs changed from fairly conservative Anglican to deist, a view he held for the next several decades, changing again at the end of his life to a form of agnosticism. Although by the nature of his work he had to spend much time thinking and writing about the science–religion relationship, he always claimed that by nature he was not a particularly a religious man. Darwin returned to England and in the next two years became first an evolutionist and then a Darwinian, meaning he discovered his mechanism of change, natural selection. What spurred the move to evolution was, above all, the distribution of the animals on the Galapagos Archipelago, a group of islands in the Pacific that the HMS Beagle visited in the final part of its journey.

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