Fair Value Accounting for Goodwill Under IFRS: An Exploratory Study of the Comparability in France, Germany, and the United Kingdom

Author(s):  
Mari Paananen
2021 ◽  
Vol 6 ◽  
Author(s):  
Luisa Massarani ◽  
Luiz Felipe Fernandes Neves

The search for an effective solution to control the COVID-19 pandemic has mobilized an unprecedented effort by science to develop a vaccine against the disease, in which pharmaceutical companies and scientific institutions from several countries participate. The world closely monitors research in this area, especially through media coverage, which plays a key role in the dissemination of trustful information and in the public’s understanding of science and health. On the other hand, anti-vaccine movements dispute space in this communication environment, which raises concerns of the authorities regarding the willingness of the population to get vaccinated. In this exploratory study, we used computer-assisted content analysis techniques, with WordStat software, to identify the most addressed terms, semantic clusters, actors, institutions, and countries in the texts and titles of 716 articles on the COVID-19 vaccine, published by The New York Times (US), The Guardian (United Kingdom), and Folha de São Paulo (Brazil), from January to October 2020. We sought to analyze similarities and differences of countries that stood out by the science denialism stance of their government leaders, reflecting on the severity of the pandemic in these places. Our results indicate that each newspaper emphasized the potential vaccines developed by laboratories in their countries or that have established partnerships with national institutions, but with a more politicized approach in Brazil and a little more technical-scientific approach in the United States and the United Kingdom. In external issues, the newspapers characterized the search for the discovery of a vaccine as a race in which nations and blocs historically marked by economic, political, and ideological disputes are competing, such as the United States, Europe, China, and Russia. The results lead us to reflect on the responsibility of the media to not only inform correctly but also not to create stigmas related to the origin of the vaccine and combat misinformation.


2020 ◽  
pp. 1-10
Author(s):  
Noora J. Ronkainen ◽  
Michael McDougall ◽  
Olli Tikkanen ◽  
Niels Feddersen ◽  
Richard Tahtinen

Meaning in movement is an enduring topic in sport social sciences, but few studies have explored how sport is meaningful and for whom. The authors examined the relationships between demographic variables, meaningfulness of sport, and craftsmanship. Athletes (N = 258, 61.6% male, age ≥18) from the United Kingdom completed a demographic questionnaire, the Work and Meaning Inventory modified for sport, and the Craftsmanship Scale. Older age and individual sport significantly correlated with higher craftsmanship. Craftsmanship and religion were two independent predictors of meaningfulness, but emphasized somewhat different meaning dimensions. Meaningfulness in sport seems to be related to how athletes approach their craft, as well as their overall framework of life meaning.


2015 ◽  
Vol 126 (2) ◽  
pp. 657-672 ◽  
Author(s):  
Kara Chan ◽  
Peter J. Huxley ◽  
Marcus Yu-Lung Chiu ◽  
Sherrill Evans ◽  
Yanni Ma

2017 ◽  
Vol 17 (4) ◽  
pp. 605-627 ◽  
Author(s):  
Francesca S Sartorio ◽  
Huw Thomas ◽  
Neil Harris

Talk by planners about major changes (‘reform’) in a particular planning regime is the focus of this article. Change in planning in the United Kingdom has been a recurrent theme in planning practice and research. However, there is little looking at practitioners both in the public and the private sectors in relation to change. Also, theory development has been limited and the interpretive link between institutional change, organisational change and planners’ situated agency could be strengthened. This article aims to add new dimensions to the current debate by looking at planners in both the public and the private sectors in Wales; by adopting a more open-ended approach requiring planners to generate ideas and display a perspective on planning; and by linking theories of institutional and organisational change with the model of actors’ agency developed by Bevir and Rhodes to form an interpretive frame. With reflections stemming from an exploratory case in Wales, the article seeks also to contribute to debates on planning in the United Kingdom and beyond, reaching to new-institutionalist theory and interpretive ontologies.


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