scholarly journals The impact of the Civil War on the economic situation in Turkestan

2019 ◽  
Author(s):  
B.A. Pasilov ◽  
Keyword(s):  
Civil War ◽  
Economic Situation ◽  
The Impact

Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 2)

2020 ◽  
Vol 23 (7) ◽  
pp. 777-799
Author(s):  
O.I. Shvyreva ◽  
Z.I. Kruglyak ◽  
A.V. Petukh
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Economic Situation ◽  
Risk Disclosure ◽  
Essential Information ◽  
Logical Method ◽  
Annual Reporting ◽  
The Face ◽  
Key Aspects ◽  
The Impact

Subject. This article discusses the issues related to the practice of financial reporting in the face of uncertainties caused by the coronavirus contagion, as well as the specifics of the audit strategy and formation of an audit opinion on this reporting. Objectives. The article aims to identify the quality characteristics of financial reporting prepared in the context of the COVID-19 pandemic and justify the key aspects of assurance engagement completion in an extremely uncertain epidemiological and economic situation. Methods. For the study, we used an abstract-logical method, content analysis techniques, systematization, and classification. Results. Analyzing the impact of the extremely uncertain epidemiological and economic situation on financial statements, the article clarifies aspects of disclosure of events after the reporting date and threats to business continuity in the annual reporting of economic entities. The article identifies possible alternative procedures and algorithms to obtain proper evidence when it is insufficient in the face of the inability to meet certain audit standards requirements in a remote audit environment. The article defines the impact of COVID-19 risk disclosure on the structure of the audit report and opinion. Relevance. The results of the study can be used in the practical activities of economic entities that prepare financial statements in the face of significant uncertainty, as well as auditors and audit organizations.

The Economic Situation

1959 ◽  
Vol 4 ◽  
pp. 3-24
Keyword(s):  
Economic Situation ◽  
Western World ◽  
Industrial Countries ◽  
The Impact

The latest evidence strengthens the view that recovery is well under way in Britain and that the forces of recovery are spreading through the western world. In most industrial countries demand and activity are rising rapidly. Although the primary producing countries have not yet experienced much recovery in their export earnings, the impact of the recession on them is waning.

Introducing a new dataset on leadership change in rebel groups, 1946–2010

2018 ◽  
Vol 56 (2) ◽  
pp. 306-315 ◽  
Author(s):  
Carmela Lutmar ◽  
Lesley G Terris
Keyword(s):  
Civil War ◽  
Future Research ◽  
Theoretical Argument ◽  
War And Peace ◽  
Leadership Change ◽  
Rebel Groups ◽  
Interstate Disputes ◽  
Leadership Changes ◽  
The Impact ◽  
Qualitative Literature

Leaders and leadership changes are found to influence states’ foreign policy decisions, in particular with respect to war and peace between states. Although this issue is also addressed in the qualitative literature on intrastate wars, the influence of leadership turnovers in civil war has received limited systematic attention. One reason for this is the scarcity of quantitative data on rebel group leaderships. To fill this gap, we present a comprehensive dataset on leadership changes in rebel groups, 1946–2010, organized by rebel-month. The effects of leadership changes among parties engaged in civil war are argued to be more complex than those found in interstate disputes. In this article we present our theoretical argument followed by presentation of the variables in the dataset and descriptive statistics. To demonstrate the potential research value of the dataset we examine the impact of leader shifts on civil war settlement in Africa. We conclude with avenues for future research which might benefit from this dataset.

scholarly journals The Influence of Interest Rate Liberalization on Commercial Banks and Its Countermeasures

2020 ◽  
Vol 9 (1) ◽  
pp. 34
Author(s):  
Mengting Jiang
Keyword(s):  
Economic Development ◽  
Interest Rate ◽  
Commercial Banks ◽  
Economic Situation ◽  
Financial Reform ◽  
Interest Rate Liberalization ◽  
Loan Spread ◽  
Current Economic Situation ◽  
The Impact

<p>The liberalization of interest rate is an important part of the financial reform in China under the current economic situation, and it is the inevitable result of the economic development of China to a certain extent. With the deepening of interest rate liberalization reform in China, commercial banks have been affected to a certain extent; the deposit and loan spread, which accounts for the main income of commercial banks, has been narrowed, and the profit space of commercial banks has been further reduced. Therefore, this paper discusses the impact of interest rate liberalization on commercial banks and the choices that commercial banks should make under this situation.</p>

scholarly journals Systemic Approach to Evaluating External Factors Influencing the Resource Potential of the Catering Industry

2021 ◽  
Vol 2 (48) ◽  
pp. 143-148
Author(s):  
M. M. Kucher ◽  
◽  
H. P. Levchenko ◽  
Keyword(s):  
External Factors ◽  
Economic Situation ◽  
Business Practices ◽  
Labor Costs ◽  
Resource Potential ◽  
Factors Influencing ◽  
Catering Industry ◽  
Indirect Impact ◽  
Business Entities ◽  
The Impact

One of the defining sectoral features of the catering business as a component of a national economy is its increased sensitivity to changes occurring in the economic situation, environment and business practices. It is a priori impossible to take into account the absolute majority of factors influencing the process of resource potential formation, so it is necessary to determine the set of those factors that have a direct or indirect impact on the catering business in general and resource potential in particular, as well as on the formation of their comprehensive evaluation system. The article is aimed at evaluating the impact of these factors on the resource potential of enterprises in the catering industry. The macroenvironment is analyzed as a set of external factors of indirect impact by the following indices: GDP, investment, consumer price index, household income. The dualistic nature of the impact made by external factors of indirect impact is established, whereas these factors can be both opportunities and threats to the catering industry depending on certain criteria of the international economic situation. A comprehensive analysis of the meso environment from the standpoint of dividing impact factors in two groups: the market group (number of business entities in catering industry; gross output and volume of sales of goods; price indices for goods and services) and resource group (financial results of the catering industry and services; investment volume and structure in this area; employment and labor costs; information technologies usage). The presence and hidden sources by types of resources are established. Synthesis of the impact areas of external factors on the activity of catering business entities is made based on a symbiosis of the following methods: PEST-analysis, SWOT-analysis, PESTEL-analysis. A set of evaluation areas of factors influencing the formation of the resource potential of an enterprise is created, providing for the application of the distribution criterion depending on the area of evaluating external factors of indirect impact. The general economic indicator (GDP) is suggested to be used as a distribution criterion, whose range of values will indicate the transition of a particular index to the plane of "threat" or "opportunity".

scholarly journals Intervenciones del arquitecto Alejandro Ferrant en el Real Monasterio de Vallbona de las Monjas durante la dictadura franquista (1955-1968) / Restoring Works directed by the Architect Alejandro Ferrant in the Royal Monastery of Vallbona de las Monjas during Franco’s dictatorship (1955-1968)

2019 ◽  
pp. 59
Author(s):  
Marta Huete Casanovas
Keyword(s):  
Civil War ◽  
Spanish Civil War ◽  
Economic Situation ◽  
Multiple Events ◽  
Complete Restoration ◽  
Siglo Xix ◽  
Fourth Zone ◽  
Xix Century ◽  
Santa Maria

Resumen: El monasterio de Santa María de Vallbona ha sido, desde su fundación, el centro cisterciense femenino más importante de Cataluña. No obstante, su estado de conservación se ha visto muy afectado desde inicios del siglo xix, debido a acontecimientos provocados por la convulsa situación social, política, y económica de España, algo que perduraría hasta la Guerra Civil. La situación se vio agravada por la alarmante situación económica de su omunidad, que impedía realizar las intervenciones más necesarias en un momento donde la conciencia patrimonial era casi inexistente. En este artículo se tratan las intervenciones realizadas en el edificio por parte de Alejandro Ferrant Vázquez, arquitecto conservador de la Cuarta Zona entre 1940 y 1976. Sus obras de restauración supondrían, para el monasterio, un acondicionamiento general de su estructura después de la Guerra Civil y el programa de restauración más amplio y completo realizado hasta entonces en el monumento.Abstract: The monastery of Santa María de Vallbona has been, since its foundation, the most important cistercian feminine center of Catalonia. However, its state of conservation has been severely affected since the beginning of the xix century. The multiple events caused by the convulsive political, social and economic situation until the Spanish Civil War, aggravated by the alarming poverty of its community, prevented the realization of the most necessary interventions as at the time patrimonial consciousness was almost inexistent.This article covers the interventions done in the Monastery by Alejandro Ferrant Vázquez, conservator architect of the Fourth Zone between 1940 and 1976. Hisrestoration works supposed the general reconditioning of the structure after the Civil War and represented the largest and the most complete restoration program of the monument until that moment.

A More Perfect Union: The Impact of the Civil War and Reconstruction on the Constitution

1974 ◽  
Vol 79 (3) ◽  
pp. 872
Author(s):  
Don E. Fehrenbacher ◽  
Harold M. Hyman
Keyword(s):  
Civil War ◽  
The Impact
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