scholarly journals Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World

2021 ◽  
Vol 31 (3) ◽  
pp. 75-103
Author(s):  
Lyudmyla Shkulipa
Keyword(s):  
Accounting Systems ◽  
National Accounting ◽  
The United Kingdom ◽  
Study Results ◽  
Practical Research ◽  
The Usa ◽  
The Uk ◽  
Degree Of Convergence ◽  
The Impact

Abstract The article examines the impact of updated IFRS on the current convergence of national accounting and reporting rules in Japan, the USA, China, France, Germany, the UK, and Ukraine based on a theoretical analysis of 59 rules and concepts of IFRS. The new differences between the updated IFRS and GAAP of these countries based on the comparative analysis were revealed. The results of the study show currently Ukraine (51%) and the United Kingdom (47%) are the most convergent with IFRS, although their degree of convergence has decreased significantly after recent innovations in IFRS; a new question arises for the UK after Brexit regarding the further application of IFRS; countries with strong national accounting traditions continue to avoid rapid changes in their GAAP; 4) the increase in the convergence of GAAP Japan with IFRS will not be possible shortly. The conclusion states that the main obstacle in the convergent process GAAP and IFRS is that: 1) IFRS are changing based on GAAP USA, rather than vice versa; 2) IFRS do not belong to the “stable to change standards”, so users have a certain distrust of the declared high quality of IFRS. The study results add significant novelty to scientific and practical research on the impact of frequent changes in IFRS both locally and internationally.

scholarly journals Migration infrastructures and the production of migrants’ irregularity in Japan and the United Kingdom

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Nando Sigona ◽  
Jotaro Kato ◽  
Irina Kuznetsova
Keyword(s):  
Legal Status ◽  
Qualitative Interviews ◽  
Legal Violence ◽  
The United Kingdom ◽  
The Social ◽  
Access And Quality ◽  
The Uk ◽  
The Impact

AbstractThe article examines the migration infrastructures and pathways through which migrants move into, through and out of irregular status in Japan and the UK and how these infrastructures uniquely shape their migrant experiences of irregularity at key stages of their migration projects.Our analysis brings together two bodies of migration scholarship, namely critical work on the social and legal production of illegality and the impact of legal violence on the lives of immigrants with precarious legal status, and on the role of migration infrastructures in shaping mobility pathways.Drawing upon in-depth qualitative interviews with irregular and precarious migrants in Japan and the UK collected over a ten-year period, this article develops a three-pronged analysis of the infrastructures of irregularity, focusing on infrastructures of entry, settlement and exit, casting a comparative light on the mechanisms that produce precarious and expendable migrant lives in relation to access to labour and labour conditions, access and quality of housing and law enforcement, and how migrants adapt, cope, resist or eventually are overpowered by them.

Educating Students for E-Entrepreneurship in the UK, the USA and China

2009 ◽  
Vol 23 (3) ◽  
pp. 243-252 ◽  
Author(s):  
Cindy Millman ◽  
Wang-Chan Wong ◽  
Zhengwei Li ◽  
Harry Matlay
Keyword(s):  
Entrepreneurship Education ◽  
Policy Makers ◽  
Rigorous Research ◽  
Growing Body ◽  
The Usa ◽  
Political Conditions ◽  
Set Up ◽  
The Uk ◽  
The Impact

A growing body of research evaluates various aspects of entrepreneurship education (such as curriculum, delivery and assessment) and links it to outcomes in terms of both the number and quality of entrepreneurs entering an economy. There is, however, a marked paucity of empirically rigorous research appraising the impact of entrepreneurship education on graduates' intentions and perceived ability to set up Internet-based e-enterprises that can operate across temporal and geographical boundaries. This paper provides a comparative overview of entrepreneurship education in the UK, the USA and China with a focus on IT and non-IT students' e-entrepreneurship intentions, perceptions and outcomes. The research on which the paper is based was carried out in two distinct phases: first, focus groups were used to design, pilot and develop a comprehensive research questionnaire for use in a wider, multi-country survey; second, questionnaires were then distributed to students in IT and non-IT related disciplines in the UK, the USA and China. The preliminary results show that most respondents were slow to conceptualize and contextualize e-entrepreneurship in the prevailing socio-economic and political conditions of their countries of origin. There were no significant differences between students of IT and non-IT disciplines in their perceptions of the viability and practicality of engaging in e-entrepreneurship. Generic support initiatives appear to neglect the vast portfolio of skills needs for graduates engaging in Internet trading. The authors recommend that entrepreneurship education providers should engage with emergent models of e-entrepreneurship and that policy makers should provide innovative initiatives to cater for the specific needs of e-entrepreneurs.

scholarly journals What Is the Health and Well-Being Burden for Parents Living With a Child With ADHD in the United Kingdom?

2020 ◽  
pp. 108705472092589 ◽  
Author(s):  
Tessa Peasgood ◽  
Anupam Bhardwaj ◽  
John E. Brazier ◽  
Katie Biggs ◽  
David Coghill ◽  
...  
Keyword(s):  
United Kingdom ◽  
Well Being ◽  
Control Groups ◽  
Childhood Adhd ◽  
The United Kingdom ◽  
The Uk ◽  
The Impact ◽  
Mental Well Being ◽  
Health And Well Being

Objective: To explore the burden associated with childhood ADHD in a large observational study. Methods: We recruited familes with at least one child (6-18 years) with ADHD via 15 NHS trusts in the UK, and collected data from all family members. We made careful adjustments to ensure a like-for-like comparison with two different control groups, and explored the impact of controlling for a positive parental/carer ADHD screen, employment, and relationship status. Results: We found significant negative impacts of childhood ADHD on parents’/carers’ hours and quality of sleep, satisfaction with leisure time, and health-related quality of life (measured by the EuroQol-5D [EQ-5D]). We found a decrement in life satisfaction, mental well-being (as measured by the Short–Warwick Edinburgh Mental Well-Being Scale [S-WEMWBS]), and satisfaction with intimate relationships, but this was not always robust across the different control groups. We did not find any decrement in satisfaction with health, self-reported health status, or satisfaction with income. Conclusion: The study quantifies the impact on the health and well-being of parents living with a child with ADHD using a survey of families attending ADHD clinics in the United Kingdom.

scholarly journals Crisis Management in Higher Education in the Time of Covid-19: The Case of Actor Training

2021 ◽  
Vol 11 (3) ◽  
pp. 132
Author(s):  
Anna McNamara
Keyword(s):  
Higher Education ◽  
Crisis Management ◽  
High Frequency ◽  
High Reliability ◽  
Actor Training ◽  
Management Actions ◽  
The Usa ◽  
The Uk ◽  
The Impact ◽  
High Frequency Words

The impact of Covid-19 placed Higher Education leadership in a state of crisis management, where decision making had to be swift and impactful. This research draws on ethea of mindfulness, actor training techniques, referencing high-reliability organisations (HRO). Interviews conducted by the author with three leaders of actor training conservatoires in Higher Education institutions in Australia, the UK and the USA reflect on crisis management actions taken in response to the impact of Covid-19 on their sector, from which high-frequency words are identified and grouped thematically. Reflecting on these high-frequency words and the thematic grouping, a model of mindful leadership is proposed as a positive tool that may enable those in leadership to recognise and respond efficiently to wider structural frailties within Higher Education, with reference to the capacity of leaders to operate with increased mindfulness, enabling a more resilient organisation that unlocks the locus of control.

scholarly journals Comprehensive Overview of Sleep Disorders in Patients with Chronic Liver Disease

2021 ◽  
Vol 11 (2) ◽  
pp. 142
Author(s):  
Oana-Mihaela Plotogea ◽  
Madalina Ilie ◽  
Simona Bungau ◽  
Alexandru Laurentiu Chiotoroiu ◽  
Ana Maria Alexandra Stanescu ◽  
...  
Keyword(s):  
Sleep Disorders ◽  
Daily Practice ◽  
Chronic Liver ◽  
Asian Countries ◽  
Chronic Liver Diseases ◽  
Comprehensive Overview ◽  
The Usa ◽  
The Impact ◽  
Reliable Methods

The impact of sleep disorders (SDs) on patients with chronic liver diseases (CLD) is tremendous. SDs are frequently encountered among these patients and interfere with their quality of life. This review aims to present the data available so far about the prevalence, phenotypes, and proposed pathophysiological mechanisms of SDs in CLD. Moreover, we proposed to search the literature regarding the most reliable methods to assess SDs and the possible therapeutic options in patients with CLD. The main results of this review show that when it comes to prevalence, the percentages reported vary widely between studies performed among populations from the USA or Europe and those coming from Asian countries. Furthermore, it has been proven that SDs may also be present in the absence of neurocognitive disorders attributable to hepatic encephalopathy (HE), which contradicts traditional suppositions where SDs were considered part of the clinical scenario of HE. Currently, there are no specific recommendations or protocols to assess SDs in CLD patients and data about the therapeutic management are limited. Taking into consideration their impact, a protocol for diagnosing and managing SDs should be developed and included in the daily practice of hepatologists.

scholarly journals Three models for the regulation of polygenic scores in reproduction

2021 ◽  
pp. medethics-2020-106588
Author(s):  
Sarah Munday ◽  
Julian Savulescu
Keyword(s):  
Human Genetics ◽  
Ethical Issues ◽  
Well Being ◽  
Embryo Selection ◽  
Risk Scores ◽  
Regulatory Regime ◽  
Polygenic Scores ◽  
The Usa ◽  
The Uk ◽  
The Impact

The past few years have brought significant breakthroughs in understanding human genetics. This knowledge has been used to develop ‘polygenic scores’ (or ‘polygenic risk scores’) which provide probabilistic information about the development of polygenic conditions such as diabetes or schizophrenia. They are already being used in reproduction to select for embryos at lower risk of developing disease. Currently, the use of polygenic scores for embryo selection is subject to existing regulations concerning embryo testing and selection. Existing regulatory approaches include ‘disease-based' models which limit embryo selection to avoiding disease characteristics (employed in various formats in Australia, the UK, Italy, Switzerland and France, among others), and 'laissez-faire' or 'libertarian' models, under which embryo testing and selection remain unregulated (as in the USA). We introduce a novel 'Welfarist Model' which limits embryo selection according to the impact of the predicted trait on well-being. We compare the strengths and weaknesses of each model as a way of regulating polygenic scores. Polygenic scores create the potential for existing embryo selection technologies to be used to select for a wider range of predicted genetically influenced characteristics including continuous traits. Indeed, polygenic scores exist to predict future intelligence, and there have been suggestions that they will be used to make predictions within the normal range in the USA in embryo selection. We examine how these three models would apply to the prediction of non-disease traits such as intelligence. The genetics of intelligence remains controversial both scientifically and ethically. This paper does not attempt to resolve these issues. However, as with many biomedical advances, an effective regulatory regime must be in place as soon as the technology is available. If there is no regulation in place, then the market effectively decides ethical issues.

scholarly journals Influence of Slope Direction on the Soil Seed Bank and Seedling Regeneration of Castanopsis hystrix Seed Rain

Forests ◽  
2021 ◽  
Vol 12 (4) ◽  
pp. 500
Author(s):  
Zong Zhao ◽  
Yong Liu ◽  
Hongyan Jia ◽  
Wensheng Sun ◽  
Angang Ming ◽  
...  
Keyword(s):  
Seed Bank ◽  
Temporal Dynamics ◽  
Soil Seed Bank ◽  
Soil Layer ◽  
Seed Rain ◽  
Seed Vigor ◽  
Study Results ◽  
The Impact ◽  
Mature Seeds

Objective: To investigate the impact of different slope directions on the quantity and quality of the soil seed bank and seedling germination process of Castanopsis hystrix plantations. Method: Fixed sample plots in forest stands of Castanopsis hystrix were established on different slope directions (sunny slope, semi-sunny slope, semi-shady slope, and shady slope). The characteristics of the forest stand were investigated, and per-wood scaling was carried out. The temporal dynamics of the seed rain and seed bank were quantified using seed rain collectors and by collecting soil samples from different depths. The quantity and quality of the seeds were determined, and the vigor of mature seeds was measured throughout the study. Results: (1) The diffusion of Castanopsis hystrix seed rain started in mid-September, reached its peak from late October to early November, and ended in mid-December. (2) The dissemination process, occurrence time, and composition of the seed rain varied between the different slope directions. The seed rain intensity on the semi-sunny slope was the highest (572.75 ± 9.50 grains∙m−2), followed by the sunny slope (515.60 ± 10.28 grains∙m−2), the semi-shady slope (382.13 ± 12.11 grains∙m−2), and finally the shady slope (208.00 ± 11.35 grains∙m−2). The seed rain on the sunny slope diffused earliest and lasted the longest, while the seed rain on the shady slope diffused latest and lasted the shortest time. Seed vigor and the proportion of mature seeds within the seed rain were greatest on the semi-sunny slope, followed by the sunny slope, semi-shady slope, and the shady slope. (3) From the end of the seed rain to August of the following year, the amount of total reserves of the soil seed banks was highest on the semi-sunny slope, followed by the sunny slope then the semi-shady slope, and it was the lowest on the shady slope. The amount of mature, immature, gnawed seeds and seed vigor of the soil seed bank in various slope directions showed a decreasing trend with time. The seeds of the seed bank in all slope directions were mainly distributed in the litter layer, followed by the 0–2 cm humus layer, and only a few seeds were present in the 2–5 cm soil layer. (4) The seedling density of Castanopsis hystrix differed significantly on the different slope directions. The semi-sunny slope had the most seedlings, followed by the sunny slope, semi-shady slope, and the shady slope. Conclusions: The environmental conditions of the semi-sunny slope were found to be most suitable for the seed germination and seedling growth of Castanopsis hystrix, and more conducive to the regeneration and restoration of its population.

scholarly journals The impact of symptoms on quality of life before and after diagnosis of coeliac disease: the results from a Polish population survey and comparison with the results from the United Kingdom

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Emilia Majsiak ◽  
Magdalena Choina ◽  
Dominik Golicki ◽  
Alastair M. Gray ◽  
Bożena Cukrowska
Keyword(s):  
Quality Of Life ◽  
United Kingdom ◽  
Coeliac Disease ◽  
Gluten Free Diet ◽  
Gluten Free ◽  
The United Kingdom ◽  
Before And After ◽  
The Mean ◽  
The Uk

Abstract Background Coeliac disease (CD) is characterised by diverse clinical symptoms, which may cause diagnostic problems and reduce the patients’ quality of life. A study conducted in the United Kingdom (UK) revealed that the mean time between the onset of coeliac symptoms and being diagnosed was above 13 years. This study aimed to analyse the diagnostic process of CD in Poland and evaluate the quality of life of patients before and after CD diagnosis. In addition, results were compared to the results of the original study conducted in the UK. Methods The study included 2500 members of the Polish Coeliac Society. The patients were asked to complete a questionnaire containing questions on socio-demographic factors, clinical aspects and quality of life, using the EQ-5D questionnaire. Questionnaires received from 796 respondents were included in the final analysis. Results The most common symptoms reported by respondents were bloating (75%), abdominal pain (72%), chronic fatigue (63%) and anaemia (58%). Anaemia was the most persistent symptom, with mean duration prior to CD diagnosis of 9.2 years, whereas diarrhoea was observed for the shortest period (4.7 years). The mean duration of any symptom before CD diagnosis was 7.3 years, compared to 13.2 years in the UK. CD diagnosis and the introduction of a gluten-free diet substantially improved the quality of life in each of the five EQ-5D-5L health dimensions: pain and discomfort, anxiety and depression, usual activities, self-care and mobility (p < 0.001), the EQ-Index by 0.149 (SD 0.23) and the EQ-VAS by 30.4 (SD 28.3) points. Conclusions Duration of symptoms prior to the diagnosis of CD in Poland, although shorter than in the UK, was long with an average of 7.3 years from first CD symptoms. Faster CD diagnosis after the onset of symptoms in Polish respondents may be related to a higher percentage of children in the Polish sample. Introduction of a gluten-free diet improves coeliac patients’ quality of life. These results suggest that doctors should be made more aware of CD and its symptoms across all age groups.

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