A Study on the Future Accounting Quality of First Time IFRS Adopters Choosing Deemed-cost Option

2019 ◽  
Vol 44 (6) ◽  
pp. 1-44
Author(s):  
Seun-Young Park ◽  
Sung Whan Park
2007 ◽  
Vol 274 (1617) ◽  
pp. 1505-1509 ◽  
Author(s):  
Nigel R Franks ◽  
James W Hooper ◽  
Anna Dornhaus ◽  
Philippa J Aukett ◽  
Alexander L Hayward ◽  
...  

We show that ants can reconnoitre their surroundings and in effect plan for the future. Temnothorax albipennis colonies use a sophisticated strategy to select a new nest when the need arises. Initially, we presented colonies with a new nest of lower quality than their current one that they could explore for one week without a need to emigrate. We then introduced a second identical low quality new nest and destroyed their old nest so that they had to emigrate. Colonies showed a highly significant preference for the (low quality) novel new nest over the identical but familiar one. In otherwise identical experiments, colonies showed no such discrimination when the choice was between a familiar and an unfamiliar high-quality nest. When, however, either all possible pheromone marks were removed, or landmarks were re-orientated, just before the emigration, the ants chose between identical low-quality new nests at random. These results demonstrate for the first time that ants are capable of assessing and retaining information about the quality of potential new nest sites, probably by using both pheromones and landmark cues, even though this information may only be of strategic value to the colony in the future. They seem capable, therefore, of latent learning and, more explicitly, learning what not to do.


2020 ◽  
Vol 5 (2) ◽  
pp. 463-478
Author(s):  
Elizabeth Crais ◽  
Melody Harrison Savage

Purpose The shortage of doctor of philosophy (PhD)–level applicants to fill academic and research positions in communication sciences and disorders (CSD) programs calls for a detailed examination of current CSD PhD educational practices and the generation of creative solutions. The intended purposes of the article are to encourage CSD faculty to examine their own PhD program practices and consider the perspectives of recent CSD PhD graduates in determining the need for possible modifications. Method The article describes the results of a survey of 240 CSD PhD graduates and their perceptions of the challenges and facilitators to completing a PhD degree; the quality of their preparation in research, teaching, and job readiness; and ways to improve PhD education. Results Two primary themes emerged from the data highlighting the need for “matchmaking.” The first time point of needed matchmaking is prior to entry among students, mentors, and expectations as well as between aspects of the program that can lead to students' success and graduation. The second important matchmaking need is between the actual PhD preparation and the realities of the graduates' career expectations, and those placed on graduates by their employers. Conclusions Within both themes, graduate's perspectives and suggestions to help guide future doctoral preparation are highlighted. The graduates' recommendations could be used by CSD PhD program faculty to enhance the quality of their program and the likelihood of student success and completion. Supplemental Material https://doi.org/10.23641/asha.11991480


2020 ◽  
Vol 29 (12) ◽  
pp. 52-58
Author(s):  
E.P. Meleshkina ◽  
◽  
S.N. Kolomiets ◽  
A.S. Cheskidova ◽  
◽  
...  

Objectively and reliably determined indicators of rheological properties of the dough were identified using the alveograph device to create a system of classifications of wheat and flour from it for the intended purpose in the future. The analysis of the relationship of standardized quality indicators, as well as newly developed indicators for identifying them, differentiating the quality of wheat flour for the intended purpose, i.e. for finished products. To do this, we use mathematical statistics methods.


2020 ◽  
pp. 92-107 ◽  
Author(s):  
A. I. Bakhtigaraeva ◽  
A. A. Stavinskaya

The article considers the role of trust in the economy, the mechanisms of its accumulation and the possibility of using it as one of the growth factors in the future. The advantages and disadvantages of measuring the level of generalized trust using two alternative questions — about trusting people in general and trusting strangers — are analyzed. The results of the analysis of dynamics of the level of generalized trust among Russian youth, obtained within the study of the Institute for National Projects in 10 regions of Russia, are presented. It is shown that there are no significant changes in trust in people in general during the study at university. At the same time, the level of trust in strangers falls, which can negatively affect the level of trust in the country as a whole, and as a result have negative effects on the development of the economy in the future. Possible causes of the observed trends and the role of universities are discussed. Also the question about the connection between the level of education and generalized trust in countries with different quality of the institutional environment is raised.


1970 ◽  
Vol 6 (1) ◽  
pp. 232-241
Author(s):  
Марина Лапіна

Статтю присвячено проблемам професійного навчання соціальних працівників, зокрема розглянуто психолого-педагогічні аспекти процесу підготовки висококваліфікованих фахівців. Зазначено що в професійній психології та педагогіці набуває поширення компетентнісний підхід до сучасної освіти. Акцентовано увагу на особистісно-орієнтованому та психолого-акмеологічному напрямках професійної освіти та навчання. Особистісні якості фахівця розглядаються як метапрофесійні компетенції, що забезпечують якість праці майбутнього соціального працівника. На основі аналізу специфіки підготовки фахівців соціономічних професій окреслено загальні напрями формування професійних компетенцій соціальних працівників: пріоритет професійно-особистісного розвитку для досягнення високого рівня професіоналізму фахівця; формування психологічної, особистісної та рефлексивної компетентності; практична зорієнтованість процесу навчання. Розглянуто методи та технології активного формування психологічної та особистісної компетентності фахівця в процесі професійного навчання, а саме методика контекстного (знаково-контекстного) навчання та психолого-акмеологічні методи та процедури професійного розвитку. Стверджується, що включення до навчального процесу інноваційних, заснованих на взаємодії педагога та учня, психолого-педагогічних технологій активного навчання має формувати особистісні зони розвитку майбутніх фахівців, удосконалювати способи та засоби професійного становлення, що значно підвищує якість професійного навчання соціальних працівників. The article deals with the problems of vocational training of social workers. They are particularly considered with psychological and pedagogical aspects of training highly qualified specialists. It specifies that competence-based approach to modern education gets spreading in the professional psychology and pedagogy. The article is accented on personality-oriented and psycho-akmeological directions existing in the psychology of professional education and training. Personal qualities of the professional are considered as metaprofessional competences which ensure the future social worker’s quality of work. The general directions of formation professional competence of social workers are identified on the base of the analyses of the specific professional training socionomic professions: priority of vocational and personality development for achievement a high level of professionalism; formation of the psychological, personal and reflective competence; practical orientation of the learning process. The methods and technologies of active formation of psychological and personality’s competence of the specialist during the vocational training are reviewed in the article, specifically the method and technique of signed-contextual learning and psycho-akmeological methods and procedures of professional development. It is alleged that the inclusion in the educational process of preparation innovational, psychological and pedagogical techniques of active learning, based on the interaction between the teacher and the student, should generated personal’s development zones of the future professionals, refine the methods and means of the professional development that significantly improves the quality of social worker’s professional training.


2018 ◽  
Vol 2 ◽  
pp. 235-245
Author(s):  
Ikhwandi Arifin

This paper discusses the importance of the students ‘character building in the level of primary school/Islamic elementary school to face the globalization and information era. Education is the process of determining the nation’s character. Good or bad character of the nation in the future will be determined by the present quality of education. Building the character through Tahfidzul Quran learning approach is expected to be the main foundation to improve the degree and prestige of learners as the asset of the nation. This study aimed to describe the process of Tahfidzul Quran learning which included planning, organizing, doing action and monitoring the important role of learning itself to build the learners’ character, especially in Madrasah Ibtidaiyah Istiqomah Sambas Purbalingga.


2018 ◽  
Vol 28 (5) ◽  
pp. 1455-1466
Author(s):  
Hristina Oreshkova

Over the most recent decades corporate reporting has proved to be essential to achieving the strategic goals of humankinds and the ever-increasing necessity of truthful information and transparency. Corporate reporting is a socially significant process and practice. The quality of corporate reporting reflects the degree of relevance of the manner enterprises and businesses communicate with the surrounding world and environment (natural or industrial) and millions of people concerned – societies, present and future generations, employees, workers, and many other people, and other living beings. On most authoritative international scientific forums – symposia, conferences, congresses, assemblies, summit meetings and events, conducted in Europe and worldwide, it is pompously declared that corporate reporting should provide useful and reliable information both financial and non-financial one. The responsibilities of accountability and stewardship seem out to be of great importance to the fulfillment of the strategic goals of our centuries.The belief of the author is that the simultaneous analysis of the global problems challenging humankinds such as climate changes, destruction of biological diversity on the Planet, the matter of the necessity of actions of creating Green Ethics and Green Economy worldwide, the increasing need for combined and well-coordinated efforts in the combat supporting the eradication of poverty globally, and the relevance of corporate reporting to solving these unique problems the mankind is facing, would highlight and confirm their intricate interrelation (the key aim of the present research), consequently rendering the debate on the future of corporate reporting more meaningful and constructive. The debate would most probably promote the standpoint we personally maintain, which is also endorsed by an increasing number of supporters in Europe and around the world, implying in particular that apart from a process of unification and reduction of essential differences in the international financial reporting, what is also necessary is the radical change in the philosophy and culture of corporate reporting and presentation. Undeniably, it includes revealing of the financial state and the substantial effects and impacts of the businesses operating activities in a straightforward manner, as complete insights and understanding of the broader and far-reaching goals to which the corporate reporting must be subordinated – at present and in the long-lasting future.


Author(s):  
María- José Foncubierta-Rodriguez ◽  
Rafael Ravina-Ripoll ◽  
Eduardo Ahumada-Tello ◽  
Luis Bayardo Tobar-Pesantez

Since the end of the 20th century, economists have been attracted to the study of the economics of happiness (e.g., Singh, & Alexandrova, 2020; Crespo & Mesurado, 2015; Ferrer-i-Carbonell,2013). The use of the term happiness characterizes an essential volume of this bibliographical production as a synonym for the words satisfaction, well-being, or quality of life (Teixeira&Vasque, 2020; Carlquist et al., 2017). Under this umbrella, the culture of happiness management teaches us that a management model or direction oriented to the holistic search for happiness or job satisfaction of its employees is one of the essential axial pieces that organizations have to increase the commitment of their human capital, and therefore, their productivity and business performance (Ravina et al., 2019). Public administration employees are not exempt from this reality, a group that is characterized by job stability compared to private company employees. This article is dedicated to them. The era of Industry 4.0 is a period that is characterized, among other things, by the high precariousness of labor that is originated by the implementation of management models in advanced economies. This phenomenon is derived from the technological point of view by the automation and massive robotization of production processes and the supply chain. Together with the digitalization of companies, both factors are very present in the ecosystems of the Covid-19, and have come, perhaps, to stay in the future (Bragazzi, 2020; Ghadge et al., 2020). In line with the above, a more holistic examination of this issue seems likely to show that there is a keen interest among people to enter into Work mostly in public administrations, in search of a permanent contract for their entire working life. As is known, this is especially true in countries with high unemployment levels, such as Spain. Its unemployment rate is 20.1% in mid-2020. In the collective imagination of these individuals, there is the conviction that this type of Work constitutes ambrosia of eudaimonic happiness, job security, and quality of life, especially at present, in times of the Covid-19 pandemic (Fernández-Urbano, & Kulic, 2020). In this sense, it should be noted that in the last decades of the 21st century, there has been a growing interest in researching public employees' job satisfaction (e.g., Ryu&Bae, 2020; Steijn &Van der Voet, 2019; Luechinge et al., 2010). Most of the studies carried out on this scientific topic to date show empirically that public sector workers are happier than individuals in the private sphere. It's basically due to the intrinsic benefits (flexibility, vacation, or family reconciliation, among others) that this type of government entity offers concerning for-profit organizations (e.g., Lahat&Ofek, 2020; Sánchez-Sánchez, & Puente, 2020; Danzer,2019). In this context, this article aims to examine, as a priority in the era of Industry 4.0, whether there are observed differences in the levels of congratulations between human capital working in the private sector and that working in the public sector in Spain, by analyzing a set of variables that define positions: hours, salary, stability, promotion, and stress. Finally, we must indicate, on the one hand, that the choice of this spatial framework is motivated by the scarce literature investigating the happiness of Spanish public employees in an economy with high levels of youth unemployment (Núñez-Barriopedro et al., 2020). On the other hand, the results achieved in this study may be useful in the future for the implementation of public policies aimed at significantly promoting the welfare of working citizens through the happiness management approach (Ravina-Ripoll et al., 2019), or for taking this management concept to private companies to increase the motivation of their employees (Foncubierta-Rodríguez & Sánchez-Montero, 2019). Keywords: Happiness, human resources, Industry 4.0, public sector.


2007 ◽  
Vol 61 (1) ◽  
pp. 95-111
Author(s):  
Virginie Collombier

Beyond the relative opening of the political system that characterized 2005 in Egypt — with the President being elected directly for the first time and the increased competition allowed during legislative elections — the 2005 elections also constituted an opportunity to consider and evaluate the internal struggles for influence under way within the ruling National Democratic Party (NDP). In a context largely influenced by the perspective of President Husni Mubarak's succession and by calls for reform coming from both internal and external actors, changes currently occurring at the party level may have a decisive impact on the future of the Egyptian regime.


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