Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides

2015 ◽  
pp. 107-126 ◽  
Author(s):  
Raffaele Fiume ◽  
Tiziano Onesti ◽  
Mauro Romano ◽  
Marco Taliento
Keyword(s):  
Capital Market ◽  
Business Combinations ◽  
Common Control ◽  
The World ◽  
Before And After

Although excluded from the scope of IFRS 3, business combinations under common control (BCUCCs) are widespread transactions that take place all over the world in different forms, often as a reorganization or restructuring among related parties. These transactions occur when entities are ultimately - not transiently - controlled by the same party/ies before and after the combination (which is neither a capital market nor an arm's length transaction and devoid of economic substance: indeed, no change of control is entailed). The scarce and fragmentary literature, not to mention the lack of clear consensus on the topic, contributes to the prevailing concerns on how to account for BCUCCs. In this complex context, the purpose of this work is to assess the possible and various accounting methods and identify the most suitable, accredited and consistent techniques.

Attitude of Investors to Capital and Money Market Investments Before and After Financial Crisis

2014 ◽  
Vol 3 (1) ◽  
pp. 53-64
Author(s):  
Felicia Omowunmi Olokoyo ◽  
Babajide Michael Oyewo ◽  
Abiola A. Babajide
Keyword(s):  
Financial Crisis ◽  
Financial Markets ◽  
Capital Market ◽  
Stock Exchange ◽  
Secondary Data ◽  
Money Market ◽  
Economic Recovery ◽  
The World ◽  
Before And After ◽  
Multivariable Regression

In the second half of 2008, the world experienced financial and economic storm. Value of investments crashed and investors lost money to the extent of their exposure to financial markets. In the light of gradual global economic recovery from the effect of the financial crisis in recent times, the research comparatively studied the attitude of investors to investments before and after the financial melt-down in Nigeria. Secondary data sourced from the Nigerian Stock Exchange (NSE) for the period 1961 to 2011 were analysed using statistical procedures such as correlation, multivariable regression and t-test. The study found out that there was significant change in the attitude of investors before and after the financial crisis to investments, as investors switched funds from capital market securities in favour of money market instruments which guaranteed fixed interest income. Despite the fact that the capital market is gradually recovering; investors still demonstrate low confidence in the market. It was therefore recommended that the NSE should strive to regain and retain common investors' confidence in the primary market through improvement in their corporate performance.

External Factors of Big Business Transformation in Russia

2005 ◽  
pp. 72-89 ◽  
Author(s):  
Ya. Pappe ◽  
Ya. Galukhina
Keyword(s):  
Financial Market ◽  
Capital Market ◽  
Business Groups ◽  
External Factors ◽  
Big Business ◽  
Business Transformation ◽  
Global Standards ◽  
The World ◽  
Principal Subject

The paper is devoted to the role of the global financial market in the development of Russian big business. It proves that terms and standards posed by this market as well as opportunities it offers determine major changes in Russian big business in the last three years. The article examines why Russian companies go abroad to attract capital and provides data, which indicate the scope of this phenomenon. It stresses the effects of Russian big business’s interaction with the world capital market, including the modification of the principal subject of Russian big business from integrated business groups to companies and the changes in companies’ behavior: they gradually move away from the so-called Russian specifics and adopt global standards.

Perbedaan Pengetahuan Siswa Tentang Penyakit Hepatitis A Sebelum Dan Sesudah Penyuluhan Di MTsN 02 Bondowoso Tahun 2015

2017 ◽  
Vol 4 (2) ◽  
pp. 14
Author(s):  
Putri Megasari
Keyword(s):  
Hepatitis A ◽  
Hepatitis Virus ◽  
Sampling Technique ◽  
Mean Value ◽  
Test Design ◽  
The World ◽  
Before And After ◽  
Post Test ◽  
The Mean ◽  
Paired T Test

Hepatitis has become a health problem in the world. The hepatitis virus infected many people. According to the teacher of MTsN 02 Bondowoso more than 20 students have hepatitis A viral infection. The purpose of this research was to know the differences of students' knowledge about hepatitis A before and after counseling in MTsN 02 Bondowoso 2015. This study used pre-experimental (pre-post test design). This study used stratified random sampling technique, 127 students from 270 sample involved this research,and 143 students was excluded. We used questionnaires to collect data. The results showed that the mean value of the students 'knowledge about hepatitis A before counseling in MTsN 02 Bondowoso 2015 was 83.96 with the lowest value of 37.5 and the highest value was 100. The mean value of the students' knowledge about hepatitis A after counseling in MTsN 02 Bondowoso 2015 was 93.21 with the lowest value waf 62.5 and the highest value was 100. Paired t test showed that t (-9.07) > t table (1.98), the null hypothesis (H0) was rejected. There was a difference between students' knowledge about hepatitis A before and after counseling in MTsN 02 Bondowoso 2015. This study showed that routine counseling by healthcare provider was important to prevent hepatitis A infection.; Keywords: counseling, knowledge of students, hepatitis

1989 göçü sonrası Bulgaristan göçmenlerinin yemek kültüründeki değişim

2017 ◽  
Vol 4 (2) ◽  
pp. 227-245
Author(s):  
Cahit Kahraman ◽  
İlhan Güneş ◽  
Nanae Kahraman
Keyword(s):  
Eating Habits ◽  
Supply And Demand ◽  
Food Culture ◽  
Rapid Progress ◽  
Canned Food ◽  
Product Range ◽  
The World ◽  
Before And After ◽  
Day By Day ◽  
Made In

1989 göçü öncesi, dünyada eşzamanlı olarak gittikçe gelişen ve zenginleşen mutfak kültürü, Bulgaristan Türklerini de etkilemiştir. Pazardaki çeşitlilik arttıkça, yemek alışkanlıkları da değişime uğramıştır. Büyük göçten sadece 30-40 sene evvel kısıtlı imkânlar ile sınırlı sayıda yemek çeşidi üretilirken, alım gücünün artmasıyla yemek kültüründe de hızlı gelişmeler olmuştur. Artan ürün çeşitliliği yemeklere de yansımış, farklı lezzetler mutfaklara girmiştir. Göçmen yemekleri denilince hamur işleri, börek ve pideler akla gelir. Ayrıca, göçmenlerin çok zengin turşu, komposto ve konserve kültürüne sahip oldukları da bilinir. Bu çalışma, 1989 öncesi Bulgaristan’ın farklı bölgelerinde yaşayan Türklerin yemek alışkanlıklarına ışık tutmakla birlikte, göç sonrasında göçmen mutfak kültüründe bir değişiklik oluşup oluşmadığını konu almaktadır. Bu amaçla, 1989 yılında Türkiye’ye göç etmiş 50 kişiye 8 sorudan oluşan anket düzenlenmiştir. Bu verilerden yola çıkarak oluşan bulgular derlenmiş ve yeni tespitler yapılmıştır. Ayrıca, Türkiye’nin farklı bölgelerine yerleşen göçmenler, kendi göçmen pazarlarını kurmuşlardır. Bulgaristan’dan getirilen ürünlerin bu pazarlarda satılması böyle bir arz talebin hala devam ettiğine işaret etmektedir.ABSTRACT IN ENGLISHThe Diversity in Cuisine Culture of the Immigrants from Bulgaria After 1989 MigrationThe Cuisine culture that has been developing and getting rich day by day contemporaneously in the world before 1989 migration has also had an impact on Bulgarian Turks. By the increase in diversity in the market, eating habits have changed. While producing a limited number of food types with limited opportunities just some 30 or 40 years before the ‘Big Migration’, there has been a rapid progress in food culture by the help of the increase in purchase power. Enhancing product range has been reflected in food, and different tastes have entered the cuisines. When we say immigrant, the first things that come to our mind are pastry, flan and pitta bread. Moreover, it is also known that immigrants have a very rich cuisine culture of pickle, stewed fruit, and canned food. This study aims both to disclose the eating habits of Turks living in different regions of Bulgaria before 1989 and to determine whether there has been a difference in immigrant cuisine culture before and after the migration. For this purpose, a questionnaire consisting of 8 questions has been administered to 50 people who migrated to Turkey in 1989. The results gathered from these data have been compiled and new determinations have been made. In addition, immigrants that settled in different regions of Turkey have set their own immigrant markets. The fact that the products brought from Bulgaria are being sold in these markets shows that this kind of supply and demand still continues.

scholarly journals Reliability of Financial Information from the Perspective of Benford’s Law

Entropy ◽  
2021 ◽  
Vol 23 (5) ◽  
pp. 557
Author(s):  
Ionel Jianu ◽  
Iulia Jianu
Keyword(s):  
Financial Reporting ◽  
Capital Market ◽  
Financial Statements ◽  
Financial Information ◽  
Benford’S Law ◽  
Professional Judgment ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Benford's Law ◽  
Before And After

This study investigates the conformity to Benford’s Law of the information disclosed in financial statements. Using the first digit test of Benford’s Law, the study analyses the reliability of financial information provided by listed companies on an emerging capital market before and after the implementation of International Financial Reporting Standards (IFRS). The results of the study confirm the increase of reliability on the information disclosed in the financial statements after IFRS implementation. The study contributes to the existing literature by bringing new insights into the types of financial information that do not comply with Benford’s Law such as the amounts determined by estimates or by applying professional judgment.

The world economy

1998 ◽  
Vol 165 ◽  
pp. 35-42
Author(s):  
Nigel Pain
Keyword(s):  
Capital Market ◽  
World Trade ◽  
Global Economy ◽  
World Economy ◽  
Domestic Demand ◽  
The World ◽  
Asian Economies ◽  
Trade Growth ◽  
The Impact ◽  
The Capital Market

Developments in the Asian economies have clearly begun to be felt in the wider global economy in recent months. It has always been expected that the OECD economies would be affected by the aftermath of the capital market turmoil last year, although the timing and magnitude of the impact was difficult to predict. Domestic demand in the affected Asian economies has proved much weaker than expected, with the effects magnified by a continued downturn in Japan. GDP fell by 5¾ per cent in Korea in the first quarter of this year and by 1¼ per cent in Japan. The aggregate volume of merchandise imports in Asia is expected to decline by around 5½ per cent this year, with falls of up to 25 per cent in countries such as Korea, Thailand and Indonesia. This largely accounts for our projected decline in world trade growth to under 6 per cent this year from an estimated 9¾ per cent in 1997.

A comparison of global suicide terrorism by region before and after 9/11 terrorist attacks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmet Guler ◽  
Mustafa Demir
Keyword(s):  
Time Series ◽  
Interrupted Time Series ◽  
Sub Saharan Africa ◽  
Terrorist Attacks ◽  
Suicide Terrorism ◽  
Content Type ◽  
The World ◽  
Before And After ◽  
Sub Saharan ◽  
Global Terrorism Database

Purpose This study aims to examine the effect of the 9/11 terrorist attacks on suicide terrorism in different regions of the world and changes in the trends in suicide terrorism according to regions before and after 9/11. Design/methodology/approach Using the data obtained from the Global Terrorism Database from 1981 to 2019, the descriptive statistics were computed first and then, independent samples t-tests were run to compare the monthly mean percentage of suicide-terrorism incidents that occurred in each region between the pre-9/11 and the post-9/11 periods. Finally, to statistically assess the effect of the 9/11 attacks and changes in the trends for the dependent variables over time, monthly interrupted time-series analyzes were conducted. Findings The results of monthly interrupted time series analyzes showed that after the 9/11 attacks, the trends for suicide-terrorism rates decreased significantly in three regions including South Asia, the Middle East and North Africa and Europe, while the trend for suicide-terrorism rates increased significantly in Sub-Saharan Africa. However, no statistically significant changes in the trends in suicide-terrorism rates occurred in three regions including North America, East Asia and Central Asia and Southeast Asia before 9/11, during November 2001 or after 9/11. Originality/value This study indicates the critical importance of the 9/11 terrorist attacks in suicide terrorism and its impact on these events in different regions of the world. The research also provides some recommendations concerning the effectiveness of defensive and offensive counterterrorism policies against suicide terrorism.

Evaluation of Blockchain in Capital Market Use-Cases

2018 ◽  
Vol 10 (1) ◽  
pp. 54-76
Author(s):  
Sinsu Anna Mathew ◽  
Abdul Quadir Md
Keyword(s):  
Capital Markets ◽  
Capital Market ◽  
Use Cases ◽  
Third Party ◽  
Global Capital ◽  
Distributed Ledger ◽  
The World ◽  
High Integrity ◽  
Middle Man ◽  
Financial Transactions

This article describes the “Blockchain” which is an upcoming technology in the current leading world and which serves as a capital market use-cases for many of the global Fintech industries across the world, is a distributed ledger of economic transactions which not only used for recording financial transactions but mostly everything of value in this world. In the current world, mostly all the transactions are done through online which mainly includes the bank as a “middle man,” which could be untrustworthy at times. Blockchain comes into the picture which eliminates the need of a middle man or third party between the users who are involved in the transactions. Represents a financial ledger entry of data structure which consists of record of transactions which is digitally signed and cannot be tampered as authenticity is ensured in which the ledger is considered to be of high integrity. One of the leading and highly valued platform of blockchain is “Hyperledger Fabric” which is meant for securing transactions and serves a powerful container technology for smart contract development in the global capital firms. The potential of Blockchain and DLT in capital markets in this upcoming world could remove many of the inefficiencies and costs inherent in the global capital markets across the world and could be considered as a viable technology which enable to settlement.

scholarly journals Changes of China’s agri-food exports to Germany caused by its accession to WTO and the 2008 financial crisis

2015 ◽  
Vol 7 (2) ◽  
pp. 262-279 ◽  
Author(s):  
Zhichao Guo ◽  
Yuanhua Feng ◽  
Thomas Gries
Keyword(s):  
Time Series ◽  
Financial Crisis ◽  
Regression Models ◽  
Structural Breaks ◽  
Global Financial Crisis ◽  
Middle Part ◽  
Change Points ◽  
Content Type ◽  
The World ◽  
Before And After

Purpose – The purpose of this paper is to investigate changes of China’s agri-food exports to Germany caused by China’s accession to WTO and the global financial crisis in a quantitative way. The paper aims to detect structural breaks and compare differences before and after the change points. Design/methodology/approach – The structural breaks detection procedures in this paper can be applied to find out two different types of change points, i.e. in the middle and at the end of one time series. Then time series and regression models are used to compare differences of trade relationship before and after the detected change points. The methods can be employed in any economic series and work well in practice. Findings – The results indicate that structural breaks in 2002 and 2009 are caused by China’s accession to WTO and the financial crisis. Time series and regression models show that the development of China’s exports to Germany in agri-food products has different features in different sub-periods. Before 1999, there is no significant relationship between China’s exports to Germany and Germany’s imports from the world. Between 2002 and 2008 the former depends on the latter very strongly, and China’s exports to Germany developed quickly and stably. It decreased, however suddenly in 2009, caused by the great reduction of Germany’s imports from the world in that year. But China’s market share in Germany still had a small gain. Analysis of two categories in agri-food trade also leads to similar conclusions. Comparing the two events we see rather different patterns even if they both indicate structural breaks in the development of China’s agri-food exports to Germany. Originality/value – This paper partly originally proposes two statistical algorithms for detecting different kinds of structural breaks in the middle part and at the end of a short-time series, respectively.

scholarly journals Leprosy and the elusive M. leprae: colonial and imperial medical exchanges in the nineteenth century

2003 ◽  
Vol 10 (suppl 1) ◽  
pp. 13-40 ◽  
Author(s):  
Jo Robertson
Keyword(s):  
Nineteenth Century ◽  
Disease Models ◽  
Late Nineteenth Century ◽  
New Model ◽  
The World ◽  
Before And After ◽  
Late Nineteenth ◽  
Morbid Anatomy ◽  
Models Of Disease

In the 1800s, humoral understandings of leprosy successively give way to disease models based on morbid anatomy, physiopathology, and bacteriology. Linkages between these disease models were reinforced by the ubiquitous seed/soil metaphor deployed both before and after the identification of M. leprae. While this metaphor provided a continuous link between medical descriptions, Henry Vandyke Carter's On leprosy (1874) marks a convergence of different models of disease. Simultaneously, this metaphor can be traced in popular and medical debates in the late nineteenth century, accompanying fears of a resurgence of leprosy in Europe. Later the mapping of the genome ushers in a new model of disease but, ironically, while leprosy research draws its logic from a view of the world in which a seed and soil metaphor expresses many different aspects of the activity of the disease, the bacillus itself continues to be unreceptive to cultivation.

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