A Field Study Examining the Indian Ministry of Corporate Affairs' XBRL Implementation

2016 ◽  
Vol 31 (1) ◽  
pp. 103-117 ◽  
Author(s):  
Stephanie M. Farewell ◽  
Lizhong Hao ◽  
Vinod Kashyap ◽  
Robert E. Pinsker
Keyword(s):  
Field Study ◽  
Academic Research ◽  
Data Availability ◽  
Structured Interviews ◽  
Reporting Standard ◽  
Business Reporting ◽  
Electronic Reporting ◽  
Quality Certification ◽  
Almost All ◽  
Document Level

ABSTRACT The eXtensible Business Reporting Language (XBRL) represents an electronic reporting standard that has gained global prominence. Yet, almost all XBRL academic research has focused on the Securities and Exchange Commission's mandate with little attention to international regulator XBRL mandates and how the consequent implementations have directly impacted the accounting profession. Accordingly, our field study describes India's Ministry of Corporate Affairs' (MCA) XBRL implementation. The MCA scenario is unique, because it is the first mandatory XBRL implementation that also requires accountant certification, thus increasing the demands placed on accountants. We first report the MCA's underlying motivations and summarize their perceived benefits. Next, we examine the taxonomy and relevant documentation, investigate a sample of 15 filings, and conduct semi-structured interviews with certifying accountants of the 15 filings. Our analysis shows 219 errors post-certification, 190 from company secretaries, which can be classified into four categories and nine subcategories. Additionally, results indicate confusion with regard to XBRL validation, architectural flaws in the taxonomy and a consequent lack of taxonomy understanding, no additional procedures undertaken when certifying accountants detect errors, and a lack of incentive to provide quality certification. In light of the extant literature, we suggest the MCA change its focus from document-level certification to data-level assurance. Our findings serve to advance the evolving XBRL assurance research. Data Availability: Data used are proprietary.

Procurement Analytics: Enabling Data Architectures in the Age of Big Data

2020 ◽  
Author(s):  
Michael Goul ◽  
T. S. Raghu ◽  
Ziru Li
Keyword(s):  
Big Data ◽  
Academic Research ◽  
Research Literature ◽  
Structured Interviews ◽  
Data Space ◽  
Prescriptive Analytics ◽  
Data Architecture ◽  
The Future ◽  
High Level ◽  
Area Data

As procurement organizations increasingly move from a cost-and-efficiency emphasis to a profit-and-growth emphasis, flexible data architecture will become an integral part of a procurement analytics strategy. It is therefore imperative for procurement leaders to understand and address digitization trends in supply chains and to develop strategies to create robust data architecture and analytics strategies for the future. This chapter assesses and examines the ways companies can organize their procurement data architectures in the big data space to mitigate current limitations and to lay foundations for the discovery of new insights. It sets out to understand and define the levels of maturity in procurement organizations as they pertain to the capture, curation, exploitation, and management of procurement data. The chapter then develops a framework for articulating the value proposition of moving between maturity levels and examines what the future entails for companies with mature data architectures. In addition to surveying the practitioner and academic research literature on procurement data analytics, the chapter presents detailed and structured interviews with over fifteen procurement experts from companies around the globe. The chapter finds several important and useful strategies that have helped procurement organizations design strategic roadmaps for the development of robust data architectures. It then further identifies four archetype procurement area data architecture contexts. In addition, this chapter details exemplary high-level mature data architecture for each archetype and examines the critical assumptions underlying each one. Data architectures built for the future need a design approach that supports both descriptive and real-time, prescriptive analytics.

Metaphors and cultural narratives on adaptive responses to severe adversity: A field study among the Indigenous Pitaguary community in Brazil

2019 ◽  
Vol 57 (2) ◽  
pp. 332-345 ◽  
Author(s):  
Iara Meili ◽  
Eva Heim ◽  
Ana C Pelosi ◽  
Andreas Maercker
Keyword(s):  
Posttraumatic Growth ◽  
Field Study ◽  
Cultural Context ◽  
Field Research ◽  
Adaptive Responses ◽  
Cultural Narratives ◽  
Structured Interviews ◽  
The Core ◽  
Recovery Processes ◽  
Context Specific

The expressions resilience and posttraumatic growth represent metaphorical concepts that are typically found in Euro-American contexts. Metaphors of severe adversity or trauma and the expressions of overcoming it vary across cultures—a lacuna, which has not been given much attention in the literature so far. This study aimed to explore the metaphorical concepts that the Indigenous Pitaguary community in Brazil uses to talk about adaptive and positive responses to severe adversity and to relate them to their socio-cultural context. We carried out 14 semi-structured interviews during field research over a one-month period of fieldwork. The data were explored with systematic metaphor analysis. The core metaphors included images of battle, unity, spirituality, journeys, balance, time, sight, transformation, and development. These metaphors were related to context-specific cultural narratives that underlie the Pitaguary ontological perspective on collectivity, nature, and cosmology. The results suggest that metaphors and cultural narratives can reveal important aspects of a culture’s collective mindset. To have a contextualized understanding of expressive nuances is an essential asset to adapt interventions to specific cultures and promote culture-specific healing and recovery processes.

A Survey on Document-level Neural Machine Translation

2021 ◽  
Vol 54 (2) ◽  
pp. 1-36
Author(s):  
Sameen Maruf ◽  
Fahimeh Saleh ◽  
Gholamreza Haffari
Keyword(s):  
Machine Translation ◽  
Language Processing ◽  
Research Field ◽  
Translation Process ◽  
Future Directions ◽  
Translation Quality ◽  
Current State ◽  
Evaluation Strategies ◽  
Almost All ◽  
Document Level

Machine translation (MT) is an important task in natural language processing (NLP), as it automates the translation process and reduces the reliance on human translators. With the resurgence of neural networks, the translation quality surpasses that of the translations obtained using statistical techniques for most language-pairs. Up until a few years ago, almost all of the neural translation models translated sentences independently , without incorporating the wider document-context and inter-dependencies among the sentences. The aim of this survey article is to highlight the major works that have been undertaken in the space of document-level machine translation after the neural revolution, so researchers can recognize the current state and future directions of this field. We provide an organization of the literature based on novelties in modelling and architectures as well as training and decoding strategies. In addition, we cover evaluation strategies that have been introduced to account for the improvements in document MT, including automatic metrics and discourse-targeted test sets. We conclude by presenting possible avenues for future exploration in this research field.

Willing but wary: Australian women experts’ attitudes to engaging with the news media

Journalism ◽  
2021 ◽  
pp. 146488492110070
Author(s):  
Kathryn Shine
Keyword(s):  
News Media ◽  
Quantitative Research ◽  
Time Constraints ◽  
Structured Interviews ◽  
Female Participation ◽  
News Content ◽  
News Sources ◽  
Quantitative Studies ◽  
The World ◽  
Almost All

Numerous quantitative studies from around the world have found that women are under-represented as sources in news content. This study aims to add to the existing quantitative research by describing female experts’ attitudes about being interviewed as news sources, and their experiences of interacting with journalists. It reports the findings of semi-structured interviews with 30 Australian female academic experts from a broad range of disciplines. Almost all of the women experts in the group were willing to be interviewed by a journalist, and reported that their experiences with the news media had generally been positive. However, they referred to various factors that may act as deterrents. These included a lack of confidence, a reluctance to appear on camera, time constraints and a lack of understanding about how the news media operates. This research provides valuable insights for journalists and editors, and outlines recommendations about how to encourage female participation in the news.

An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality

2012 ◽  
Vol 31 (1) ◽  
pp. 97-114 ◽  
Author(s):  
Brian E. Daugherty ◽  
Denise Dickins ◽  
Richard C. Hatfield ◽  
Julia L. Higgs
Keyword(s):  
Quality Of Life ◽  
Audit Quality ◽  
Negative Impact ◽  
Survey Instrument ◽  
Unintended Consequence ◽  
Data Availability ◽  
Structured Interviews ◽  
Partner Perceptions ◽  
New Industry

SUMMARY Using structured interviews and surveys of practicing audit partners, this study examines their perceptions with regard to mandatory partner rotation and cooling-off periods, and how recently enacted, more stringent rules, may negatively impact auditors' quality of life to the detriment of audit quality. Results suggest rotation, in general, increases partners' workloads and the likelihood of relocation. Additionally, results suggest that in response to accelerated rotation (and an extended cooling-off period), partners would rather learn a new industry than relocate. Importantly, partners perceive audit quality suffers from retraining, but not from relocating. Thus these results suggest an indirect, negative impact, and unintended consequence, of accelerated rotation/extended cooling-off periods on audit quality. Data Availability: The survey instrument is available upon request. Individual audit partner responses are confidential.

scholarly journals The libraries in students’ and undergraduates’ educational reading

2021 ◽  
Vol 1 (1) ◽  
pp. 77-98
Author(s):  
T. Yu. Cherkashina ◽  
E. A. Chernyshova ◽  
S. N. Lyutov
Keyword(s):  
Social Relationship ◽  
Organizational Context ◽  
Academic Research ◽  
Educational Process ◽  
Reading Practices ◽  
Structured Interviews ◽  
Internet Resources ◽  
Academic Center ◽  
The University

The goal of the study was to reveal distinction between the reading practices at different educational levels and to specify the libraries’ place in these practices. The reading practices are determined not only by the new technological (digital) environment but also by the institutional and organizational context and social relationship within the educational environment. The case study of educa-tional institutions of Novosibirsk Academic Center (namely Novosibirsk State Uni-versity and the University’s specialized Academic Research Center) was accom-plished. The data was acquired through structured interviews, questionnaire-based survey supplemented with the statistical data of RAS SB State Public Scien-tific and Technological Library. The majority of high-graders use the library for textbooks and/or if recommended by the teacher. The university library is less involved in the educational process; the students visit the library occasionally (e.g. searching for rare publications or lacking alternatives). The university is not their source of digital documents or full texts either; the students prefer not to scruti-nize the specificity of every database and access procedure and turn to searchable Internet-resources. The library, in student’s opinion, needs modernization for less formal and disciplinary regulations, for more comfort, and polyfunctional envi-ronment of reading rooms.

scholarly journals Evaluating the Greenhouse Gas Emissions in the Craft Beer Industry: an Assessment of Challenges and Benefits of Greenhouse Gas Accounting

2018 ◽  
Author(s):  
Rachel Shin ◽  
Cory Searcy
Keyword(s):  
Greenhouse Gas ◽  
Ghg Emissions ◽  
Secondary Data ◽  
Data Availability ◽  
Structured Interviews ◽  
Carbon Regulation ◽  
Craft Beer ◽  
Beer Industry ◽  
Bottle Production

A growing number of companies in the brewery industry have made commitments to measure and reduce their greenhouse gas (GHG) emissions. However, many brewers, particularly craft brewers with relatively low rates of production, have struggled to meet these commitments. The purpose of this research was to investigate the challenges and benefits of measuring and reducing GHG emissions in the craft brewery industry. The research was conducted in Ontario, Canada, which has seen strong recent growth in the craft brewery industry. A case study and semi-structured interviews among Ontario Craft Brewers were conducted. The case study found that indirect (scope 3 emissions under the WBCSD & WRI GHG Protocol) GHG sources accounted for 46.4% of total GHGs, with major sources from barley agriculture, malted barley transportation, and bottle production. Direct emissions (scope 1) accounted for only 14.9% of GHGs, while scope 2 emissions, comprised mainly of energy consumption, accounted for 38.7% of GHGs. The case study and interviews found that the main challenges in calculating brewery GHGs are secondary data availability, technical knowledge, and finances. The study also found that the main benefits for Ontario breweries to measure their GHGs include sustainability marketing and preserving the environment. The interviews also found a poor understanding of carbon regulation among Ontario Craft Brewers, which is interesting considering that Ontario implemented a provincial cap and trade program in 2017.

scholarly journals FDI in the Post-Soviet Space Three Decades after the Disintegration of the Soviet Union

2021 ◽  
Vol 14 (5) ◽  
pp. 30-60
Author(s):  
K. Kalotay ◽  
A. Sulstarova
Keyword(s):  
Soviet Union ◽  
Transition Economies ◽  
Structural Characteristics ◽  
Academic Research ◽  
Data Availability ◽  
Outward Fdi ◽  
Starting Point ◽  
Soviet Space ◽  
Post Soviet Space

The former Soviet Union disintegrated three decades ago. That momentous 1991 was not only the starting point for independence of the countries of the post-Soviet space but also the starting point for their transformation from centrally planned economy to capitalism, often with local specificities. At the moment of writing this article aiming at analysing the long-term, structural characteristics of inward and outward foreign direct investment (FDI), these 12 economies are facing new COVID-19-related challenges, different from the problems of transformation undertaken in the past decades. After a brief literature survey, in which the main issues raised by academic research are highlighted, the article analyses the long-term trends and the main characteristics (geographical and sectoral) of FDI, with special reference to greenfield project announcements from 2003 on (the starting year of data availability). It also explores how much economic development was based on either attracting inward or promoting outward FDI or both. The performance of the 12 post-Soviet economies is controlled against the performance of other transition economies such as the Baltic States, South-East Europe and/or the Visegrad Group. The article concludes that indeed efforts towards using inward or outward FDI for development has been modest, even if in inflows one can observe some convergence with the other transition economies, which have been relying more wittingly using FDI for their development.

scholarly journals A Utilização de Softwares no Ensino e Aprendizagem dos Cursos de Engenharia

2021 ◽  
Vol 22 (2) ◽  
pp. 146-151
Author(s):  
Carlos Alberto Gonçalves da Silva Maistro Machado ◽  
Angelica Da Fontoura Garcia Silva ◽  
Diego Fogaça Carvalho
Keyword(s):  
Engineering Education ◽  
Teaching And Learning ◽  
Qualitative Method ◽  
Quantitative Methods ◽  
Language Teaching ◽  
Academic Research ◽  
Learning Processes ◽  
The Future ◽  
Almost All ◽  
Computational Technology

ResumoO estudo aqui exposto é parte de uma pesquisa de mestrado em andamento desenvolvida no Programa de Pós-Graduação Stricto Sensu em Metodologias para o Ensino de Linguagens e suas Tecnologias. Trata-se de uma investigação que tem o propósito de retratar a pesquisa acadêmica encontrada no repositório de publicações da Associação Brasileira de Ensino em Engenharia – ABENGE –. Para a realização desta pesquisa bibliográfica buscou-se no repositório. os artigos publicados em um período de 12 anos – a partir de 2006 até 2018. Selecionou-se publicações que tiveram como foco a utilização de softwares para desenvolver processos de ensino e de aprendizagem de disciplinas de cursos de engenharia. Dos 397 artigos encontrados, 25 foram selecionados como instrumento de análise para esta pesquisa, dos quais, 14 deles foram publicados em 2017 e 2018. Analisando as tais publicações, pôde concluir que o método qualitativo se sobressaiu acima do quantitativo e quali-quanti, e ainda 44% dos artigos se basearam em questionários, avaliações ou entrevistas, seguidos de 40% de pesquisas bibliográficas. No tocante aos resultados foi possível identificar que quase a totalidade dos estudos concluiu que a utilização de diferentes metodologias, dentre elas softwares para o ensino, é fundamental para a inserção do futuro engenheiro ao mercado atual. Palavras-chave: Ensino de Engenharia. Processos de Ensino e de Aprendizagem. Tecnologia Computacional. AbstractThe study here presented is part of an ongoing master's research developed at the Stricto Sensu Postgraduate Program in Methodologies for Language Teaching and its Technologies. It is an investigation that has the purpose of portraying the academic research found in the repository of publications of the Brazilian Association of Engineering Teaching - ABENGE. In order to carry out this bibliographical research, the repository was searched for articles published over a period of 12 years - from 2006 to 2018. Publications that focused on the use of software to develop teaching and learning processes for engineering courses were selected. Of the 397 articles found, 25 were selected as analysis tools for this research, 14 of which were published in 2017 and 2018. Analyzing these publications, it was possible to conclude that the qualitative method stood out above the quantitative and quali-quantitative methods, and 44% of the articles were based on questionnaires, evaluations or interviews, followed by 40% of bibliographical research. Regarding the results, it was possible to identify that almost all the studies concluded that the use of different methodologies, including software for teaching, is fundamental for the insertion of the future engineer in the current market. Keyword: Engineering Education. Teaching and Learning Processes. Computational Technology.

scholarly journals Synergising Research and Service Activities at Swiss Research Institutions to Accelerate Sustainable Development

2021 ◽  
Vol 13 (17) ◽  
pp. 9626
Author(s):  
Jasmina Saric ◽  
Fabian Käser ◽  
Jon-Andri Lys ◽  
Jürg Utzinger ◽  
Thomas Breu
Keyword(s):  
Sustainable Development ◽  
Academic Research ◽  
Active Role ◽  
Scientific Quality ◽  
Research Institutions ◽  
Structured Interviews ◽  
Middle Income ◽  
The Sustainable Development ◽  
Four Levels ◽  
The Individual

Research that takes a pro-active role in bridging science and practice holds promise to accelerate progress towards the Sustainable Development Goals. While passing on best practices outside of academia, inspiration can be drawn from pressing global challenges. Using Swiss research institutions that maintain partnerships with low- and middle-income countries as a case study, the purpose of this study was to identify synergies between research and services for development (R&S4D). We mapped Swiss research institutions that host both types of activities and identified the strengths, weaknesses, opportunities, and threats (SWOT) linked to their hybrid models. Semi-structured interviews were conducted with representatives from the identified institutions, and data were analysed using the Framework Method. Strengths of combining R&S4D were observed on four levels: (i) individual (i.e., high employability outside academia); (ii) project (i.e., higher quality and practical relevance); (iii) entity (i.e., flexibility regarding funders, resources, and partners); and (iv) sustainable development (i.e., more impactful work). The main weaknesses were named as a decrease in the scientific quality of research projects specifically and inefficiency/lack of feasibility of implementation services. A lack of career paths and positions for individuals who wish to pursue academic research alongside services was identified as a threat. The Universities of Applied Sciences account for the largest share of hybrid positions in Switzerland; increasing their currently limited funding for research and international activities represents an opportunity. Our reserch adds a unique viewpoint to the discussion on the role of academia in supporting society to move towards sustainable development. It does so by exploring whether and how the concept of multisectoriality can work as an integral part of academia at the individual and the institutional level.

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