The role of using fair value on relevance and representation faithfulness of accounting information in accordance with the Common Conceptual Framework (FASB-IASB)

2019 ◽  
Vol 118 (12) ◽  
pp. 142-165
Author(s):  
Dr. Nada Kaki Bira ◽  
Layla Naji Majeed Al Fatlawi
Keyword(s):  
Conceptual Framework ◽  
Accounting Information ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Global Trend ◽  
The Common ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors.

scholarly journals Impact of Authoritative and Laissez-Faire Leadership on Thriving at Work: The Moderating Role of Conscientiousness

2021 ◽  
Vol 11 (3) ◽  
pp. 667-685
Author(s):  
Zulfiqar Ahmed Iqbal ◽  
Ghulam Abid ◽  
Muhammad Arshad ◽  
Fouzia Ashfaq ◽  
Muhammad Ahsan Athar ◽  
...  
Keyword(s):  
Leadership Style ◽  
Positive Impact ◽  
Work Relationship ◽  
Laissez Faire ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role ◽  
Thriving At Work

This study empirically investigates the less discussed catalytic effect of personality in the relationship of leadership style and employee thriving at work. The growth and sustainability of the organization is linked with the association of leadership style and employee thriving at the worplace. The objectives of this study are to explore the impact of authoritative and laissez-faire leadership styles and the moderating role of the personality trait of conscientiousness on thriving in the workplace. A sample of 312 participants was taken from a leading school system with its branches in Lahore and Islamabad, Pakistan. The participants either worked as managers, teachers in headquarters, or school campuses, respectively. The regression results of the study show that authoritative leadership and conscientiousness have a significantly positive impact on thriving at work. Furthermore, conscientiousness moderates the relationship between laissez-faire style of leadership and thriving at work relationship. The findings of this study have theoretical implications for authoritative and laissez-faire leadership, employee conscientiousness, and managerial applications for the practitioners.

The impact of Traditional Chinese Medicine on mitophagy in disease models

2021 ◽  
Vol 27 ◽  
Author(s):  
Li-Ping Yu ◽  
Ting-Ting Shi ◽  
Yan-Qin Li ◽  
Jian-Kang Mu ◽  
Ya-Qin Yang ◽  
...  
Keyword(s):  
Chinese Medicine ◽  
Traditional Chinese Medicine ◽  
Molecular Mechanisms ◽  
Human Diseases ◽  
Regulatory Mechanisms ◽  
Disease Models ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

: Mitophagy plays an important role in maintaining mitochondrial quality and cell homeostasis through the degradation of damaged, aged, and dysfunctional mitochondria and misfolded proteins. Many human diseases, particularly neurodegenerative diseases, are related to disorders of mitochondrial phagocytosis. Exploring the regulatory mechanisms of mitophagy is of great significance for revealing the molecular mechanisms underlying the related diseases. Herein, we summarize the major mechanisms of mitophagy, the relationship of mitophagy with human diseases, and the role of traditional Chinese medicine (TCM) in mitophagy. These discussions enhance our knowledge of mitophagy and its potential therapeutic targets using TCM.

Clinical Translation, Ethics, and Policy

2021 ◽  
Author(s):  
Jonathan Kimmelman
Keyword(s):  
Clinical Practice ◽  
Conceptual Framework ◽  
Linear Process ◽  
Clinical Translation ◽  
Ethical Aspects ◽  
New Treatments ◽  
Relationship Of ◽  
The Relationship ◽  
Translation Ethics

Many representations of clinical translation present it as a linear process by which bench discoveries are advanced into clinical practice. The present chapter offers a conceptual framework that highlights distinctive ethical aspects of clinical translation. The framework understands clinical translation as a process not so much as developing new treatments but rather generating evidence on how to use (and how not to use) new as well as old interventions. It also emphasizes attending to the relationship of different studies with each other and the importance of coordinating different studies with each other. The model presented here foregrounds the role of coordination in realizing societal objectives of clinical translation at minimal burden and cost for patients and study volunteers.

What's Wrong with Cartels?

2016 ◽  
Vol 44 (3) ◽  
pp. 401-418 ◽  
Author(s):  
Jonathan Crowe ◽  
Barbora Jedličková
Keyword(s):  
Common Good ◽  
Negative Impact ◽  
Economic Welfare ◽  
Coordination Problem ◽  
Criminal Sanctions ◽  
Social Coordination ◽  
The Common ◽  
Relationship Of ◽  
The Relationship

Cartels have a significantly negative impact on economic welfare. Anti-cartel competition law–such as the provisions of pt IV div 1 of the Competition and Consumer Act 2010 (Cth)–tries to tackle this negative impact through civil and criminal remedies. The prohibition of cartels is most commonly justified on economic grounds. However, reference is also often made to broader moral grounds for proscribing cartels–for example, it is commonly stated that cartels are deceptive, unfair or engaged in a form of cheating. This article advances a unified account of the moral status of cartels that integrates both economic and moral factors. It does so by emphasising the relationship of cartel behaviour to the moral duty to promote the common good. Cartels are wrong because they undermine the role of open and competitive markets as a salient response to an important social coordination problem in a way that leads to seriously harmful economic outcomes. This combination of factors supplies a robust justification for both civil and criminal sanctions in appropriate cases, thereby affording a principled foundation for the current framework of cartel regulation in Australia.

The Role of Unabsorbed Slack in Internal and Collaborative Innovation Processes — A Resource-Based Framework

2016 ◽  
Vol 13 (03) ◽  
pp. 1640007 ◽  
Author(s):  
Ulrich Lichtenthaler
Keyword(s):  
Critical Role ◽  
Slack Resources ◽  
Fine Grained ◽  
Collaborative Innovation ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
Unabsorbed Slack ◽  
Innovation Processes

Extant research has highlighted the critical role of unabsorbed slack resources in internal innovation processes. In recent years, many firms have continued to open up their innovation processes to actively collaborate with external partners. In light of a limited understanding of the determinants of collaborative innovation, we provide new theoretical arguments about the relationship of unabsorbed slack resources with internal and collaborative innovation processes. Specifically, we draw on resource-based and competence-based logic and develop a conceptual framework for intraorganizational and interorganizational innovation with propositions for the impact of unabsorbed slack resources on internal and external knowledge acquisition and commercialization processes. The arguments underscore the critical role of excess resources in collaborative innovation, and they highlight the need for a fine-grained examination of the impact of unabsorbed slack resources in innovation processes. The arguments are particularly important in light of a renewed interest in essential enablers and barriers to collaborative innovation processes.

scholarly journals The impact of work passion on work performance: the moderating role of P-O fit and meaningfulness of work

2018 ◽  
Vol 1 (1) ◽  
pp. 26
Author(s):  
Ika Indriasari ◽  
Noni Setyorini
Keyword(s):  
Work Performance ◽  
Moderating Variables ◽  
Person Organization Fit ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect ◽  
Moderating Role ◽  
Work Passion

Our study aims to analyze the impact of auditor’s work passion on their performances, with meaningfulness of work and person organization fit (PO-fit) as moderating variables.  Auditor, as a profession associated with assurance of compliance with their clients, highly requires good work passion to increase their spirit, avoid them from work saturation and improve their work quality. Therefore, our study expected that work passion positively affect work performance. Furthermore, meaningfulnes work and PO-fit were also expected to have moderating effect on the relationship of work passion on work performance. The results of regression  and moderated regression analysis (MRA) on 87 samples collected from accoutants working in public accountant firm in Java, Indonesia, suggest that work passion has a positive effect on work performance. The result also shows that meaningfulnes was supported as a moderator on the relationship between work passion and work performance. However, our prediction that PO-fit could be a moderator in the effect of work passion on job performance of auditor was not supported.

scholarly journals The Role of Borrowers Living Area and Its Moderation Effect of Relationship of Microfinance and Poverty Alleviation in Sri Lanka: Multi –Group CFA

2019 ◽  
pp. 1-8
Author(s):  
J.A Prasansha Kumari ◽  
Dr. S.M. Ferdous Azam ◽  
Prof. Siti Khalidah
Keyword(s):  
Poverty Alleviation ◽  
Moderating Effect ◽  
Moderation Effect ◽  
Affected Area ◽  
Quantitative Results ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
Living Area

This article highlights the moderating effect of living areas of the borrowers on the impact of microfinance programs on poverty alleviation. The study has utilized the data from 497 borrowers of Samurdhi microfinance in five disaster-affected districts in the country to examines that two different living areas (disaster-affected and non-disaster affected area) of borrowers moderate the relationship between microfinance services and poverty alleviation. The Multi- Group CFA analysis was performed to identify the moderating effect using AMOS 21. Quantitative results were finding revealed that the moderation tests were significant for all the three microfinance services on poverty alleviation. The effect of microfinance services of borrowers in the disaster-affected area higher than the borrowers in non-disaster area.

scholarly journals Hyperuricemia and chronic kidney disease

2021 ◽  
pp. 77-81
Author(s):  
Olga Kompaniets
Keyword(s):  
Chronic Kidney Disease ◽  
Uric Acid ◽  
Kidney Disease ◽  
Clinical Studies ◽  
Review Of The Literature ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

The article is devoted to a review of the literature on the impact of hyperuricemia on the development and progression of chronic kidney disease (CKD). The tendency of changes of views on the role of uric acid in the pathogenesis of CKD is demonstrated. An analysis of experimental, epidemiological and clinical studies on the effects of uric acid on the physiology of the nephron and endothelial tissues, the relationship of hyperuricemia with metabolic and cardiorenal syndromes.

scholarly journals Традиции гостеприимства у кряшен в свете автоэтнографии

2021 ◽  
pp. 304-316
Author(s):  
Иван Владимирович Севастьянов
Keyword(s):  
Mutual Influence ◽  
Field Research ◽  
Self Reflection ◽  
Cultural Specificity ◽  
Original Field ◽  
The Republic ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Статья посвящена анализу особенностей традиции гостеприимства у кряшен, самобытного этноконфессионального сообщества, характеризующегося сочетанием татароязычия и православного вероисповедания. Изыскания автора основываются как на письменных источниках, так и на оригинальных полевых материалах, касающихся преимущественно двух этнографических групп кряшенского населения Республики Татарстан, молькеевской и заказанской, каждая из которых обладает собственной этнокультурной спецификой. Этнографический материал, анализируемый в статье, относится к хронологическому отрезку от рубежа к. XIX – нач. XX вв. до настоящего дня. Ставится задача, во-первых, исследовать проявления гостеприимства в конкретной этнической среде в его функциональных разновидностях; во-вторых, проследить трансформацию этого обычая в условиях современности. Показана саморефлексия автора-исследователя по поводу проблемы взаимовлияния объекта и субъекта изучения (этнографического наблюдения) и роль субъективности в научном постижении иной этнической культуры. Отношения диалога между исследователем и информантом рассматриваются как значимый приоритетный аналитический подход. В этой связи на примере опыта полевой работы в среде кряшенского населения Республики Татарстан выявляется воздействие, которое традиция гостеприимства в ее современном бытовании оказала на полевые исследования ученых-этнологов. Важнейшим ресурсом в процессе работы, по мнению автора, оказались взаимная расположенность и доверие, во многом базирующиеся на обычае гостеприимства. The article is devoted to the analysis of the tradition of hospitality among the Kryashens, an authentic ethno-confessional community, characterized by a combination of the Tatar-speaking and Orthodox faith. The research is based on both written sources and original field materials concerning mainly two ethnographic groups of the Kryashen population of the Republic of Tatarstan – Molkeevskaya and Zakazan, each of them having its own ethno-cultural specificity. The ethnographic material analyzed in the article refers to the period from the turn of the XIX – early XX centuries to the present day. The task is, firstly, to study the manifestations of hospitality in a specific ethnic environment in its functional varieties; secondly, to trace the transformation of this custom in modern conditions. The self-reflection of the author-researcher on the problem of the mutual influence of the object and the subject of study (ethnographic observation), the role of subjectivity in the scientific comprehension of another ethnic culture is shown. Understanding the relationship of the dialogue between the researcher and the informant is considered as a significant analytical approach. In this regard, the experience of fieldwork among the Kryashen population of the Republic of Tatarstan reveals the impact that the tradition of hospitality in its contemporary form had on the field research of ethnologists. Mutual disposition and trust, largely based on the custom of hospitality, turned out to be the most important resource in the process of an ethnological study.

scholarly journals Impact of Execution Planning on Agile Project Success with Mediating and Moderating Mechanism

2019 ◽  
Vol 8 (12S) ◽  
pp. 668-672
Keyword(s):  
Information Sharing ◽  
Project Success ◽  
Future Research ◽  
Mediating Role ◽  
Agile Methodology ◽  
Organization Effectiveness ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

The present study investigated the impact of execution planning on agile project success with the mediating role of information sharing and moderating role of organization effectiveness because of the highlighted importance of agile methodology in the project industry due to its interactive customer collaborative approach. For this purpose, data were collected from software industry in Pakistan who utilize agile methodology in their projects. 300 completed questionnaires were received from the distributed and 280 were utilized for data analysis. The results delineated that execution planning has positive and significant relationship with agile project success. Similarly, the results indicated that information sharing mediates the relationship between execution planning and agile project success. Furthermore, the data showed that organization effectiveness moderates the relationship of execution planning and information sharing. Lastly, we conclude with theoretical and practical implications as well as future research directions.

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