scholarly journals The effect of applying fair accounting on the quality of financial reports from the auditors' point of view: (A field study for Saudi Telecom Company): أثر تطبيق المحاسبة العادلة على جودة التقارير المالية من وجهة نظر المراجعين: (دراسة ميدانية لشركة الاتصالات السعودية)

2020 ◽  
Vol 4 (8) ◽  
Author(s):  
Salwa Dirar Awad Muhammad
Keyword(s):  
Fair Value ◽  
Practical Experience ◽  
Business Environment ◽  
Point Of View ◽  
Accounting Disclosure ◽  
Financial Reports ◽  
Training Institutions ◽  
The Impact ◽  
And Training

The study aimed to measure the effect of applying fair accounting on the quality of financial reports from the auditors 'point of view through knowing the reality of interest in them, and showing the impact of accounting disclosure according to the basis of fair value on the quality of financial reports from the auditors' point of view and the study examined the reality of completion of applying fair accounting in the Saudi business environment. Measuring the impact of accounting disclosure according to fair value on the quality of financial reports. The study used a sample of the auditors at Saudi Telecom Company, where an electronic questionnaire was designed and sent to the sample to clear their opinions on the impact of the application of fair accounting on the quality of the company's financial reports. The number of responses was (52) responses. The researcher used the descriptive analytical approach. The results of the study showed that there is an application of the fair value in the qualitative characteristics of accounting information and this is an indication of the quality of financial reports and that the application by the Saudi fair value companies increases the degree of reliability of the information and the study recommended the need to emphasize Saudi joint stock companies to adhere to the standard of fair value accounting and work to raise the level Coordination and interaction between Saudi universities and academic and training institutions and between joint stock companies that apply accounting standards in order to mix theoretical knowledge with the practical experience of workers in those companies.

scholarly journals Emotional and Educational Accompaniment through Dialogic Literary Gatherings: A Volunteer Project for Families Who Suffer Digital Exclusion in the Context of COVID-19

2021 ◽  
Vol 13 (3) ◽  
pp. 1206
Author(s):  
Carmen Elboj-Saso ◽  
Alejandra Cortés-Pascual ◽  
Tatiana Íñiguez-Berrozpe ◽  
Raquel Lozano-Blasco ◽  
Alberto Quílez-Robres
Keyword(s):  
Point Of View ◽  
The Family ◽  
Post Test ◽  
Digital Exclusion ◽  
Student’S T ◽  
The Impact ◽  
Educational Conditions ◽  
And Training ◽  
Student’S T Test

In order to improve educational conditions of families lacking digital resources during the home lockdown associated with the COVID-19 crisis, a project of educational and emotional support through books featuring Dialogic Literary Gatherings was carried out, with the name “Books that Bring People Together”. We present the main results of the impact of this activity from the point of view of n = 63 volunteers who participated in it. Using Student’s t-test for related samples, the differences in volunteers’ competencies before (pre-test) and after (post-test) the experience were tested, in order to analyze whether the activity had also exerted an impact on these competencies. Moreover, a correlation analysis was applied between the items for evaluating family participation by the volunteers, volunteer skills, and training, with the aim of testing the relationships between those variables as a result of participation in the experience. Results show that families found that accompaniment improved the quality of life of their children, making them feel loved and accompanied. In addition, the family atmosphere was improved, as did the children’s interest in reading. This mode of training led to greater involvement, motivation, and interest, thereby complying with a transversal axis of the process—community participation.

scholarly journals International Real Estate Review

2010 ◽  
Vol 13 (3) ◽  
pp. 323-350
Author(s):  
Andrés Navarro-Galera ◽  
◽  
María del Carmen Pérez-López ◽  
Lázaro Rodríguez-Ariza ◽  
◽  
...  
Keyword(s):  
Real Estate ◽  
Fair Value ◽  
International Standards ◽  
Financial Reports ◽  
The Real Estate ◽  
Construction Company ◽  
Value Evaluation ◽  
Value Model ◽  
Real Estate Assets

Some international standards have proposed that the fair value approach should be used to evaluate real estate assets. The choice to use this method or another approach could influence the quality of the financial reports published in response to information demands by company stakeholders.In this study,we will examine whether fair value evaluation, in the real estate context, improves the utility of construction company financial reports. For this purpose, we have addressed a questionnaire to financial directors that concern the relevance, reliability and viability of this valuation criterion. Based on the opinion of the respondents, our results show that the fair value model would improve the usefulness of financial reports to evaluate company solvency, and would also improve the comparability, timeliness and understandability of such reports.

scholarly journals Revisiting the South African Marketing Index

1995 ◽  
Vol 26 (2) ◽  
pp. 49-57 ◽  
Author(s):  
Christo Boshoff ◽  
Alwyn P. Du Plessis
Keyword(s):  
Price Index ◽  
Business Environment ◽  
Point Of View ◽  
External Point ◽  
Consumer Perspective ◽  
Technological Developments ◽  
Marketing Activities ◽  
Business Function ◽  
High Level ◽  
The Impact

The high level of human involvement in marketing ensures that it is, and always will be, a dynamic business function. When the impact of accelerating technological developments is added, the dynamism often turns to volatility. The rapidly changing business environment necessitates regular consideration of the role of marketing in the business environment, both from an internal and external point of view. This study analyses marketing and marketing activities from a consumer perspective. It measures consumer attitudes towards the four P's and converts these scores to an overall 'attitude towards marketing' index. It also compares the results with a similar study conducted in 1990 (the 1990 study). The 1990 study reported a negative marketing index of -16.262. Older consumers in particular voiced their disapproval of marketing practices. Pricing was singled out as the most important bone of contention. The pricing and the pricing practices used by marketers were seen as often unfair and unreasonable. Advertising was also viewed rather sceptically. Retailing was the only marketing mix element to return a positive index. The results of this study show that the SA Marketing Index has declined from -16.262 in 1990 to -34.125 in 1993. The decline in the marketing index is primarily due to the considerable decline in the price index from -8.470 to -24.368, a slight decrease in the product index (from -2.719 to -9.939) and a marginal deterioration in the retailing index. The decline in the price index in particular was so severe that the improvement in the advertising index (from -6.434 to +0.606) had almost no influence on the marketing index. When the impact of demographic variables on attitudes were considered, Afrikaans-speaking consumers and those who are relatively well qualified academically, turned out to be particularly dissatisfied with marketing.

scholarly journals The Impact of Inventory Valuation Methods on Corporate Financial Reports.

2016 ◽  
Vol 12 (3) ◽  
pp. 125-134
Author(s):  
A. Bruce Caster ◽  
Wanda K. Causseaux
Keyword(s):  
Learning Outcomes ◽  
Business Students ◽  
Balance Sheet ◽  
Financial Statement ◽  
Financial Indicators ◽  
Hypothetical Case ◽  
Financial Reports ◽  
Income Statement ◽  
The Impact

Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold.  Students are rarely challenged to compute or analyze the impacts of LIFO and FIFO on the income statement, balance sheet, or cash flow statement.  This paper presents a hypothetical case designed to provide a framework within which students can compute, analyze, and discuss the financial statement impacts and economic impacts of choosing one or the other of these accounting methods.  The questions in this case also address the effects of this choice on financial indicators like liquidity ratios, the impacts of each method on quality of earnings, and the potential impacts of IFRS convergence on companies that are currently using LIFO.One important feature of this case is its adaptability to support a variety of learning outcomes in different courses.  This flexibility results from making the questions posed in the case as independent of each other as possible.  That independence allows a professor to select only the questions that support the learning outcomes for that professor’s specific course.  The teaching notes discuss in detail possible course applications and uses of this case.

KINEMATICS FEATURES OF HAMMER PERFORATED TILLAGE ROLL

2020 ◽  
pp. 13-19
Author(s):  
I. А. Sharonov ◽  
◽  
Yu. М. Isaev ◽  
V. I. Kurdyumov ◽  
◽  
...  
Keyword(s):  
Degrees Of Freedom ◽  
Soil Layer ◽  
Point Of View ◽  
Lagrange Equations ◽  
Middle Volga Region ◽  
Perforated Cylinder ◽  
Winter Crops ◽  
Combined Impact ◽  
The Impact

The task of improving the quality of agricultural tools by improving the technological processes of their functioning, taking into account the kinematic features of the combined impact of working elements of tools on the soil environment is important from a scientific and technical point of view. To form the required structure and density of the soil layer at the depth of sowing, a hammer perforated tillage roller (HPTR) has been developed. The study aim is to improve the quality of post-sowing compaction and structuring of the soil layer in the seed location zone based on the development of an innovative design of HPTR that combines different effects on the treated environment. The object of research is the kinematic mode of operation of the HPTR, equipped with cylindrical hammers installed at the ends of the rod, which, in turn, are radially and pivotally installed on the axis of the gunFeature of offered HPTR is the excitation of hammer vibrations, which changes the kinematic parameters of the tillage tool as a whole. Lagrange equations of the second kind are used to describe the process of HPTR operation, which is represented as a system of material objects with several degrees of freedom. The conducted studies revealed the periodic nature of changes in the strength of the impact of HPTR on the soil. The obtained equations allow us to determine the features of the HPTR movement at different masses of a hollow perforated cylinder and cylindrical hammers. This is of great importance for increasing the efficiency of soil bolster destruction and creating the soil structure recommended for winter crops sown in the Middle Volga region.

Multimodal Narrative Texts, Creativity, and English Teaching as a Foreign Language

2019 ◽  
pp. 103-123
Author(s):  
Elena Bañares-Marivela ◽  
Laura Rayón-Rumayor
Keyword(s):  
Secondary Education ◽  
Foreign Language ◽  
Learning Experience ◽  
Methodological Approach ◽  
Point Of View ◽  
Narrative Texts ◽  
Secondary Classroom ◽  
Language Classroom ◽  
The Impact

The chapter explores a methodological approach where creativity is encouraged through the production of multimodal iPad-mediated narrative texts in the English as a foreign language classroom (EFL) in secondary education. The study, which is based on creativity of human language, evaluates the multimodal productions of a group of students of secondary education (Year 7) in Spain, who work with iPads (1:1 context) within a cooperative learning approach, and analyzes this learning experience from the students' point of view. The results show the impact multimodality has on the own students and on their way of working with the foreign language. The quality of their productions, not only regarding language but also as an act of creation, and the way they appropriate the different semiotic modes multimodality offers will also be examined. Finally, the authors suggest some guidelines to encourage multimodal production and creativity in the EFL secondary classroom and show examples which would help teachers and researchers to develop new didactic proposals at this stage.

scholarly journals Management of a Nursing Unit in a Temporary COVID-19 Specialized Hospital in Wuhan, China

2020 ◽  
pp. 1-7
Author(s):  
Chunmei Luo
Keyword(s):  
Practical Experience ◽  
Nursing Management ◽  
Cure Rate ◽  
Nursing Unit ◽  
Health Events ◽  
Clinical Nursing ◽  
Specialized Hospital ◽  
Individual Protection ◽  
And Training

ABSTRACT The purpose of this article was to summarize the experience of conversion and management of a nursing unit in a newly revised coronavirus disease 2019 (COVID-19) specialized hospital during the outbreak of COVID-19 in Wuhan, China. Six characteristics of management were included: nurse selection and training, transformation of ward layout, nurse position setting, quality control, humanistic care, and safety and comfort of individual protection. Orderly and efficient nursing management during COVID-19 treatment is very important to ensure the quality of clinical nursing, improve the cure rate and avoid the infection of nurses. This practical experience of the establishment and management of the nursing unit can provide reference for the nursing management of other public health events, such as the treatment of infectious diseases.

scholarly journals Fair Value Accounting: measurements of biological assets in praxis and perspectives of accounting professionals in the Brazilian sugarcane sector

2018 ◽  
Vol 37 (4) ◽  
pp. 143-162
Author(s):  
Rafael Todescato Cavalheiro ◽  
Regio Márcio Toesca Gimenes ◽  
Erlaine Binotto
Keyword(s):  
Cluster Analysis ◽  
Population Sample ◽  
Fair Value ◽  
Point Of View ◽  
Exact Test ◽  
Professional Groups ◽  
Advantages And Disadvantages ◽  
Accounting Professionals ◽  
The Impact ◽  
Fair Value Measurements

This study aimed to analyze the context of fair value measurements of biological assets under the accounting professionals’ perspective from the Brazilian sugarcane sector. Secondly, verifying the existence of clusters among the participants of the study and also checking whether or not there is a relationship between the accounting professional’s profile and his perception of the impacts on the measurement of biological assets. A field study was carried out utilizing a survey with qualitative and quantitative approach, involving cluster analysis, content analysis and Fisher’s exact test, considering a population sample of 32 accounting professionals from the sector. From the cluster analysis it was possible to identify the existence of three professional groups with similar characteristics of profile and perception of impacts brought by IAS nº 41. The quantitative analysis shows that the professionals that work in plants located in states with high or low concentration of sugarcane productive chain perceive the rule distinctively. The qualitative analysis suggest that there are two views, one against and the other in favor of the rule, showing that there is not a consensus when it comes to enforcing the rule in the sector. As few studies attempt to analyze the impact, advantages and disadvantages from the accountant’s point of view, this study contributes to fill out this gap. This study offers insights to the governing entities on the necessity of a greater practical detailing and problems related to the acceptance of the rule in Brazil.

scholarly journals The Impact of the Audit Committees' Properties on the Quality of the Information in the Banking Financial Reports: A Survey on Saudi Commercial Banks

2017 ◽  
Vol 10 (11) ◽  
pp. 175
Author(s):  
Mwafag Rabab’ah ◽  
Omar Al-Sir ◽  
Ali A. Alzoubi
Keyword(s):  
Commercial Banks ◽  
Audit Committee ◽  
Audit Committees ◽  
Financial Reports ◽  
Audit Team ◽  
The Impact

This study aims to identify the impact of the audit committees' properties on the quality of the information of the banking financial reports in the Saudi commercial banks by identifying the effect of identifying tasks and duties, independence, accounting and banking experience and efficiency of the audit committee on achieving the quality of the Saudi banking and financial reports. 110 questionnaires were distributed on the research sample and 105 questionnaires were received and analyzed through ANOVA. Results indicate that the availability of the audit committees' properties affect increasing the quality of the financial reports in the Saudi banking at the level of properties as a whole where the (P) probable value was (0.000 ), which is less than 0.05. It represents the functions and duties of the audit committee, the committee's independence in banks, the availability of the accounting and banking experience for the members of the audit committee and the efficiency of the audit committees at banks. The study recommends more emphasis on the diversity of the experiences of the members of the audit team and thus; the committee can performs its functions in a more efficient and effective way.

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