scholarly journals The Non-Adoption of XBRL by Professional and Government Organisations in New Zealand and its Implications for Stakeholders

2021 ◽  
Author(s):  
◽  
Jasmine David
Keyword(s):  
New Zealand ◽  
Technology Adoption ◽  
Relative Advantage ◽  
Government Agencies ◽  
Short Term ◽  
Adoption Decision ◽  
Business Reporting ◽  
Research Questions ◽  
The Government

<p>Technology adoption plays a significant role in changing the way business communicates its financial information. One recently developed, technology-based language that can be used for financial reporting is eXtensible Business Reporting Language (XBRL). Fisher (2008) believes that XBRL is the future of business reporting and various XBRL stakeholders internationally have been promoting the use of XBRL for almost two decades. However, the widespread adoption of XBRL for business reporting has not happened in New Zealand.  Thus, the aim of this thesis is to investigate why business and professional organisations and the New Zealand Government have decided not to adopt XBRL for use in business reporting and the implications of that decision for XBRL stakeholders. The following research questions are addressed:  a) What factors influenced the organisations’ decisions not to adopt XBRL for use in business reporting? b) What are the implications of the government decision regarding XBRL use in business reporting for XBRL stakeholders?  To achieve the research aim and answer the research questions, this study developed a research framework that utilizes the Technological, Organisational, and Environmental (TOE) model of technology adoption developed by DePietro, Wiarda, and Fleischer (1990). A longitudinal multiple-case study approach that analyses interview and documentary data related to four key XBRL projects: LEAP+, Project First Step, e-GIF, and SBR, was employed.  The results suggest the non-adoption decision by New Zealand’s private and public sector organisations was influenced by a combination of factors from the technological, organisational, and environmental contexts. Twelve predicted and fourteen unpredicted factors have a different degree of influence on the non-adoption decision. The factors of no relative advantage, not being perceived as a problem solver, a lack of human capability, no real championship, ineffective promotion, and communication, over-enthusiasm among experts, a lack of stakeholder involvement and a knowledge gap are the critical influencing factors and are common to all four XBRL projects. One-off factors in particular projects also had a significant influence. These were the copyright issue in the LEAP+ project; a change of laws, rules and regulations in Project First Step; a change of programme sponsor in the e-GIF project; and a change of government and the global financial crisis in the SBR programme. For the earlier projects, under the auspices of professional organisations, the technological and organisational contexts were the most important. However, the organisational and environmental contexts were most significant during projects under the auspices of government organisations.  The non-adoption of XBRL had different short-term and long-term implications for the XBRL stakeholders. In the short-term, the government agencies are potentially unable to perform specific reporting-related data analysis and have limited their ability to share data and improve the efficiency of their processes. In long-term the government agencies have lost an opportunity to detect more errors in financial statements, to get data and information for policy-making purposes and to work in a connected manner. Accounting firms face a lack of XBRL skill development in the short and long-term and have missed the opportunity to free-up time for other purposes. Business organisations have lost the opportunity to improve access and connections with government agencies or other businesses, to reduce their compliance costs and potentially increase their long-term effectiveness.</p>

scholarly journals The Non-Adoption of XBRL by Professional and Government Organisations in New Zealand and its Implications for Stakeholders

2021 ◽  
Author(s):  
◽  
Jasmine David
Keyword(s):  
New Zealand ◽  
Technology Adoption ◽  
Relative Advantage ◽  
Government Agencies ◽  
Short Term ◽  
Adoption Decision ◽  
Business Reporting ◽  
Research Questions ◽  
The Government

<p>Technology adoption plays a significant role in changing the way business communicates its financial information. One recently developed, technology-based language that can be used for financial reporting is eXtensible Business Reporting Language (XBRL). Fisher (2008) believes that XBRL is the future of business reporting and various XBRL stakeholders internationally have been promoting the use of XBRL for almost two decades. However, the widespread adoption of XBRL for business reporting has not happened in New Zealand.  Thus, the aim of this thesis is to investigate why business and professional organisations and the New Zealand Government have decided not to adopt XBRL for use in business reporting and the implications of that decision for XBRL stakeholders. The following research questions are addressed:  a) What factors influenced the organisations’ decisions not to adopt XBRL for use in business reporting? b) What are the implications of the government decision regarding XBRL use in business reporting for XBRL stakeholders?  To achieve the research aim and answer the research questions, this study developed a research framework that utilizes the Technological, Organisational, and Environmental (TOE) model of technology adoption developed by DePietro, Wiarda, and Fleischer (1990). A longitudinal multiple-case study approach that analyses interview and documentary data related to four key XBRL projects: LEAP+, Project First Step, e-GIF, and SBR, was employed.  The results suggest the non-adoption decision by New Zealand’s private and public sector organisations was influenced by a combination of factors from the technological, organisational, and environmental contexts. Twelve predicted and fourteen unpredicted factors have a different degree of influence on the non-adoption decision. The factors of no relative advantage, not being perceived as a problem solver, a lack of human capability, no real championship, ineffective promotion, and communication, over-enthusiasm among experts, a lack of stakeholder involvement and a knowledge gap are the critical influencing factors and are common to all four XBRL projects. One-off factors in particular projects also had a significant influence. These were the copyright issue in the LEAP+ project; a change of laws, rules and regulations in Project First Step; a change of programme sponsor in the e-GIF project; and a change of government and the global financial crisis in the SBR programme. For the earlier projects, under the auspices of professional organisations, the technological and organisational contexts were the most important. However, the organisational and environmental contexts were most significant during projects under the auspices of government organisations.  The non-adoption of XBRL had different short-term and long-term implications for the XBRL stakeholders. In the short-term, the government agencies are potentially unable to perform specific reporting-related data analysis and have limited their ability to share data and improve the efficiency of their processes. In long-term the government agencies have lost an opportunity to detect more errors in financial statements, to get data and information for policy-making purposes and to work in a connected manner. Accounting firms face a lack of XBRL skill development in the short and long-term and have missed the opportunity to free-up time for other purposes. Business organisations have lost the opportunity to improve access and connections with government agencies or other businesses, to reduce their compliance costs and potentially increase their long-term effectiveness.</p>

Italy's politics without policy: Balancing Atlanticism and Europeanism in the Middle East

Modern Italy ◽  
2008 ◽  
Vol 13 (2) ◽  
pp. 135-153 ◽  
Author(s):  
Raffaella A. Del Sarto ◽  
Nathalie Tocci
Keyword(s):  
Foreign Policy ◽  
Middle East ◽  
The United States ◽  
The European Union ◽  
Short Term ◽  
The Government ◽  
Specific Interests ◽  
Policy Shifts ◽  
The Eu

Focusing on Italy's Middle East policies under the second Berlusconi (2001–2006) and the second Prodi (2006–2008) governments, this article assesses the manner and extent to which the observed foreign policy shifts between the two governments can be explained in terms of the rebalancing between a ‘Europeanist’ and a transatlantic orientation. Arguing that Rome's policy towards the Middle East hinges less on Italy's specific interests and objectives in the region and more on whether the preference of the government in power is to foster closer ties to the United States or concentrate on the European Union, the analysis highlights how these swings of the pendulum along the EU–US axis are inextricably linked to a number of underlying structural weaknesses of Rome's foreign policy. In particular, the oscillations can be explained by the prevalence of short-term political (and domestic) considerations and the absence of long-term, substantive political strategies, or, in short, by the phenomenon of ‘politics without policy’ that often characterises Italy's foreign policy.

scholarly journals Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak (Tax Amnesty) Dalam Meningkatkan Kepatuhan Wajib Pajak

2017 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Agus Saiful Abib ◽  
Efi Yulistyowati ◽  
Amri Panahatan Sihotang
Keyword(s):  
Secondary Data ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Short Term ◽  
Descriptive Research ◽  
Tax Amnesty ◽  
The Government ◽  
To Come ◽  
National Tax

<p>Tahun 2016, pemerintah mengeluarkan kembali kebijakan <em>Tax</em> <em>Amnesty </em>yang dituangkan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pengampunan Pajak (<em>Tax</em> <em>Amnesty)</em> ini diharapkan dapat meningkatkan penerimaan pajak dalam jangka pendek melalui pembayaran uang tebusan, meningkatkan penerimaan pajak dalam jangka panjang melalui perluasan basis data pemajakan, meningkatkan kepatuhan Wajib Pajak, transisi ke sistem perpajakan baru yang lebih kuat dan adil, dan mendorong rekonsiliasi perpajakan nasional. Sehubungan dengan hal tersebut, untuk mengetahui apakah program <em>Tax</em> <em>Amnesty</em> Indonesia Tahun 2016 berhasil atau tidak, khususnya dalam meningkatkan kepatuhan wajib pajak, maka perlu dilakukan penelitian tentang : “Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (<em>Tax</em> <em>Amnesty</em>) dalam Meningkatkan Kepatuhan Wajib Pajak”. Adapun permasalahan yang akan dibahas adalah bagaimana implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dalam meningkatkan kepatuhan Wajib Pajak ? Berdasarkan implikasi tersebut, maka bagaimana sebaiknya pengaturan perpajakan yang akan datang ? Berdasarkan permasalahan tersebut jenis penelitian ini adalah yuridis normatif yang akan dikaji dengan pendekatan perundang-undangan, spesifikasi penelitiannya diskriptif analitis, data yang dipergunakan data sekunder, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dapat meningkatkan kepatuhan Wajib Pajak, dan berdasarkan implikasi tersebut SE Dirjen Pajak No. SE - 06/PJ/2017 seharusnya tidak hanya untuk tahun pajak 2017 saja, tetapi juga untuk tahun-tahun yang akan datang. Di samping itu perlu ada peraturan yang mengatur tentang pengawasan terhadap pelaksanaan hak Wajib Pajak.</p><pre>In 2016, the government re-issue the Tax Amnesty policy as outlined in Law Number 11 Year 2016 on Tax Amnesty. The Tax Amnesty is expected to increase tax revenue in the short term through ransom payments, increase tax revenues over the long term through the expansion of taxation databases, increase taxpayer compliance, transition to a stronger and more just tax system, and encourage national tax reconciliation. In relation to this matter, to find out whether the program of Tax Amnesty Indonesia Year 2016 succeed or not, especially in increasing taxpayer compliance, it is necessary to do research on: "Implications Implementation of Law Number 11 Year 2016 on Tax Amnesty in Improving Taxpayer Compliance ". The problem to be discussed is how the implications of the implementation of Law Number 11 Year 2016 on Tax Amendment (Tax Amnesty) in improving taxpayer compliance? Based on these implications, then how should the taxation arrangements to come? Based on the problem, this type of research is normative juridical which will be studied with the approach of legislation, the analytical descriptive research specification, the data used secondary data, which analyzed qualitatively. The result of the research shows that the implication of the implementation of Law Number 11 Year 2016 on Tax Amnesty can improve Taxpayer compliance, and based on the implication of SE Dirjen Pajak No. SE - 06 / PJ / 2017 should not only be for the fiscal year 2017 alone, but also for the years to come. In addition, there should be a regulation that regulates the supervision of the implementation of taxpayers' rights.</pre>

Long-Term Growth and Short-Term Policy

1964 ◽  
Vol 29 ◽  
pp. 26-38 ◽  
Author(s):  
W. A. H. Godley ◽  
J. R. Shepherd
Keyword(s):  
Economic Policy ◽  
Balance Of Payments ◽  
The Other ◽  
High Wage ◽  
Short Term ◽  
High Unemployment ◽  
The Government ◽  
Wage Increases

One of the main aims of short-term economic policy in Britain has been to regulate the pressure of demand for labour, and to keep the fluctuations of the unemployment percentage within fairly narrow limits. High unemployment is obviously undesirable; at the other end of the scale, if the pressure of demand for labour is too strong, this tends to lead to excessively high wage increases and to balance of payments difficulties. It is for the Government to decide at what pressure it wishes to run the economy, and to try to keep it there.

scholarly journals The Long-Run Determinants of Indian Government Bond Yields

2019 ◽  
Vol 36 (1) ◽  
pp. 168-205 ◽  
Author(s):  
Tanweer Akram ◽  
Anupam Das
Keyword(s):  
Interest Rate ◽  
Government Bond ◽  
Bond Yields ◽  
Short Term ◽  
Indian Government ◽  
Bond Yield ◽  
Long Run ◽  
Key Driver ◽  
The Government

This paper investigates the long-term determinants of the nominal yields of Indian government bonds (IGBs). It examines whether John Maynard Keynes’ supposition that the short-term interest rate is the key driver of the long-term government bond yield holds over the long run, after controlling for key economic factors. It also appraises if the government fiscal variable has an adverse effect on government bond yields over the long run. The models estimated in this paper show that in India the short-term interest rate is the key driver of the long-term government bond yield over the long run. However, the government debt ratio does not have any discernible adverse effect on IGB yields over the long run. These findings will help policy makers to (i) use information on the current trend of the short-term interest rate and other key macro variables to form their long-term outlook about IGB yields, and (ii) understand the policy implications of the government's fiscal stance.

Brazil faces stagnation risk in 2017

2017 ◽  
Keyword(s):  
Government Spending ◽  
Pension Reform ◽  
Investment Decisions ◽  
Fiscal Crisis ◽  
New Wave ◽  
Short Term ◽  
Business Investment ◽  
Content Type ◽  
The Government

Subject The risk that the Brazilian economy will stagnate, rather than recover, this year. Significance The recent passage of legislation freezing government spending and the ambitious pension reform currently under discussion in Congress are the flagship policies of the government of President Michel Temer. Both seek to defuse Brazil’s fiscal time bomb in the long term. However, they offer little support to immediate expansion in an economy that not only has been in recession since the second quarter of 2014 but is also locked in a low-growth trap will few apparent short-term escape routes. Impacts Popular dissatisfaction may trigger a new wave of demonstrations, further weakening the government. As long as the fiscal crisis persists, the government’s ability to stimulate the economy will be limited. Political risk will be a crucial factor in business investment decisions in Brazil.

scholarly journals The Effectiveness of Employment Vouchers: A Simple Approach

2000 ◽  
Vol 1 (4) ◽  
pp. 385-419 ◽  
Author(s):  
J. Michael Orszag ◽  
Dennis J. Snower
Keyword(s):  
Optimal Policy ◽  
Policy Design ◽  
Unemployment Benefits ◽  
Government Budget ◽  
Long Term Effects ◽  
Short Term ◽  
Wide Range ◽  
The Government ◽  
Hiring And Firing

Abstract This paper explores the optimal design of subsidies for hiring unemployed workers (`employment vouchers' for short) in the context of a simple dynamic model of the labour market. Focusing on the short-term and long-term effects of the vouchers on employment and unemployment, the analysis shows how the optimal policy depends on the rates of hiring and firing, and on the problems of displacement and deadweight. It also examines the roles of the government budget constraint and of the level of unemployment benefits in optimal policy design. We calibrate the model and evaluate the effectiveness of employment vouchers in reducing unemployment for a wide range of feasible parameters.

scholarly journals Relation between erythrocyte selenium concentrations and glutathione peroxidase (EC 1.11.1.9) activities of New Zealand residents and visitors to New Zealand

1979 ◽  
Vol 42 (2) ◽  
pp. 201-208 ◽  
Author(s):  
Heather M. Rea ◽  
Christine D. Thomson ◽  
Dianne R. Campbell ◽  
Marion F. Robinson
Keyword(s):  
New Zealand ◽  
Glutathione Peroxidase ◽  
Surgical Patients ◽  
Blood Levels ◽  
Short Term ◽  
Overseas Travel ◽  
I 11 ◽  
Gshpx Activity ◽  
Se Status

1. Erythrocyte, plasma and whole blood selenium concentrations and glutathione peroxidase (EC I.11. 1.9; GSHPx) activities were measured (1) in 104 healthy New Zealand residents living in Otago, a low-soil-Se area (2) in sixty-four surgical patients, including nineteen patients on total parenteral nutrition and twenty-three cancer patients (3) in fifty-two ‘overseas subjects’ (twenty-five visitors to Otago from outside New Zealand and twenty-seven Otago residents on return from overseas travel).2. Blood Se concentrations reflected dietary Se intake; means for Otago patients, healthy subjects and overseas subjects were different (0043, 0.059, 0.136 μg Se/ml blood respectively) and mean for overseas residents was greater than for New Zealand overseas travellers.3. Erythrocyte Se concentration was always greater than plasma Se, and plasma Se was a smaller pro- portion of erythrocyte Se for patients compared with the controls.4. GSHPx activities were different in the three groups, and vaned directly with erythrocyte Se until a plateau was reached at approximately 0.14 μg Se/ml erythrocytes.5. Overseas subjects showed no relationship between erythrocyte Se and GSHPx activity. This agrees with some overseas studies and the significance of this finding is discussed.6. Plasma Se concentration remained the most sensitive index of short-term changes in Se status, and erythrocyte Se and GSHPx activities for long-term changes in New Zealand subjects. Use of these measure- ments for overseas subjects with higher blood levels is discussed.

scholarly journals Agricultural Crisis and Farmers Suicides in India

2019 ◽  
Vol 8 (11) ◽  
pp. 1576-1580 ◽  
Keyword(s):  
Agricultural Sector ◽  
New Technologies ◽  
Water Levels ◽  
Agricultural Policies ◽  
Review Of The Literature ◽  
Short Term ◽  
Rural People ◽  
Private Money ◽  
The Government

Agricultural sector is the main income for the rural people in India. It plays a significant role in their life. In India, small and marginal farmers account for 70%, according to the 2011 census of the Government of India. These small and marginal farmers took credit from banks and private money lenders. The non-repayment of credit led to an agricultural crisis and farmers’ suicide. This study focused on the reasons that caused such a disaster. The study rests on a review of the literature which was extracted from journals, reports, and newspapers from 2004 to 2019. The review identified the following reasons for the agricultural crisis and farmer’s suicides- poverty, indebtedness, crop failures, distress, lack of awareness on new technologies, inadequate debt, marketing of produce, the high interest of non-institutional credit, and depletion of water levels. The article concluded noting that -the government had to shift its focus from industries to agriculture and shift its agricultural policies from short-term to long- term ones.

scholarly journals THE SCALE OF THE SPREAD OF COVID-19 IN GEORGIA AND EFFECTIVENESS OF PREVENTIVE MEASURES IMPLIMENTED BY THE GOVERNMENT – WHAT DO MODELS SAY?

2020 ◽  
pp. 49-57
Author(s):  
IURI ANANIASHVILI ◽  
LEVAN GAPRINDASHVILI
Keyword(s):  
Machine Learning ◽  
Preventive Measures ◽  
Herd Immunity ◽  
Optimal Level ◽  
Short Term ◽  
Machine Learning Methods ◽  
Data Limitations ◽  
The Government ◽  
Different Characteristics

. In this article we present forecasts of the spread of COVID-19 virus, obtained by econometric and machine learning methods. Furthermore, by employing modelling method, we estimate effectiveness of preventive measures implemented by the government. Each of the models discussed in this article is modelling different characteristics of the COVID-19 epidemic’s trajectory: peak and end date, number of daily infections over different forecasting horizons, total number of infection cases. All these provide quite clear picture to the interested reader of the future threats posed by COVID-19. In terms of existing models and data, our research indicates that phenomenological models do well in forecasting the trend, duration and total infections of the COVID- 19 epidemic, but make serious mistakes in forecasting the number of daily infections. Machine learning models, deliver more accurate short –term forecast of daily infections, but due to data limitations, they struggle to make long-term forecasts. Compartmental models are the best choice for modelling the measures implemented by the government for preventing the spread of COVID-19 and determining optimal level of restrictions. These models show that until achieving herd immunity (i.e. without any epidemiological or government implemented measures), approximate number of people infected with COVID-19 would be 3 million, but due to preventive measures, expected total number of infections has reduced to several thousand (1555-3189) people. This unequivocally indicates the effectiveness of the preventive measures.

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