scholarly journals EARNINGS MANAGEMENT AND POLITICAL CONNECTION: A SYSTEMATIC LITERATURE REVIEW

2020 ◽  
Vol 3 (10) ◽  
pp. 19-29
Author(s):  
Roopini A/P Sriram ◽  
Wan Sallha Yusoff
Keyword(s):  
Systematic Review ◽  
Earnings Management ◽  
Board Of Directors ◽  
Political Party ◽  
Negative Impact ◽  
Positive Influence ◽  
Political Connection ◽  
Prior Literature ◽  
Definition Of ◽  
Member Of Parliament

This paper aims to perform a systematic review of prior literature, with the focus being on earnings management and the influence of political connection towards this practice. This systematic review was made on a total of twenty-five (25) journals that firstly has a clear definition of political connection, and secondly has studied earnings management in politically connected companies. There have been multiple definitions of political connection, whereby the most common proxy is if any of the company’s board of directors is or was a Member of Parliament, or is or was holding any Minister position, or is closely related to any politician or political party. Furthermore, this systematic review will display the mixed results from prior literature, in which some studies showed a positive influence of political connection on earnings management, and on the other hand, overall more studies showed a negative impact of political connection on earnings management.

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

YOUTH CRIMINAL SUBCULTURE AS A FACTOR IN THE FORMATION OF THE PERSONALITY OF A MINOR CRIMINAL

2020 ◽  
Vol 10 (3) ◽  
pp. 177-180
Author(s):  
VERA SHUNYAEVA ◽  
Keyword(s):  
Research Method ◽  
Negative Impact ◽  
System Research ◽  
Scientific Methods ◽  
General Scientific ◽  
Definition Of ◽  
A Minor ◽  
Method Analysis

The article is devoted to the research of the youth criminal subculture and its impact on the personality of under-aged. In the course of analysis of this negative impact, a definition of the criminal subculture of under-aged was proposed. The main principles of such a criminal subculture as AUE (the acronym, transcribed from Russian: АУЕ or А.У.Е., comes from «Арестантский уклад един» / “Prisoners Unity (Solidarity)” are defined. The reasons contributing to the development of this negative phenomenon and the typical fea- tures of a minor sharing the ideology of the AUE were identified. The methods for counteracting the AUE were proposed. The method- ological basis of the research is formed by general scientific methods: dialectical, system research method, analysis, synthesis, induction, deduction, analogy, etc., as well as such private scientific methods as comparative legal, formal legal, structural and functional, statistical ones. The authors relied on the results of research by Russian and foreign legal scholars, sociologists, psychologists.

Opportunities for improving the insider laws: A comparative analysis of the practice in the USA and Russia

2020 ◽  
Vol 26 (4) ◽  
pp. 796-814
Author(s):  
E.K. Ovakimyan
Keyword(s):  
Financial Markets ◽  
Insider Trading ◽  
Negative Impact ◽  
Business Environment ◽  
Market Manipulation ◽  
Insider Information ◽  
Analysis And Synthesis ◽  
The Usa ◽  
Legislative Perfection ◽  
Definition Of

Subject. The article examines the laws regulating insider trading. Objectives. The study outlines recommendations for refining Law On Countering the Illegal Use of Insider Information and Market Manipulation and Amendments to Some Legislative Acts of the Russian Federation, № 224-ФЗ of July 27, 2010. Methods. The methodological framework includes a general dialectical method, analysis and synthesis, induction and deductions, and some specific methods, such as comparative and formal logic analysis to specify the definition of insider information, structural logic and functional analysis to improve the mechanism for countering insider trading and market manipulation. Results. We discovered key drawbacks to be addressed so as to improve the business environment in Russia. Although the Russia laws mainly mirror the U.S. laws, they present a more extended list of terms concerning the insider information. I believe the legislative perfection should be continued. Conclusions and Relevance. The study helps apply the findings to outline a new legislative regulation or amend the existing ones, add a new mention on the course of financial markets to students’ books, develop new methods for detecting and countering and improving the existing ones. If all parties to insider relationships use the findings, they will prevent insider trading crimes in financial markets and (or) reduce the negative impact of such crimes on the parties.

Applying personalized medicine to adult severe asthma

2021 ◽  
Vol 42 (1) ◽  
pp. e8-e16 ◽  
Author(s):  
Angelica Tiotiu
Keyword(s):  
Personalized Medicine ◽  
Severe Asthma ◽  
Negative Impact ◽  
Target Therapy ◽  
Asthma Management ◽  
Future Research ◽  
Biologic Therapies ◽  
Eosinophilic Asthma ◽  
Definition Of ◽  
Structured Approach

Background: Severe asthma is a heterogeneous disease that consists of various phenotypes driven by different pathways. Associated with significant morbidity, an important negative impact on the quality of life of patients, and increased health care costs, severe asthma represents a challenge for the clinician. With the introduction of various antibodies that target type 2 inflammation (T2) pathways, severe asthma therapy is gradually moving to a personalized medicine approach. Objective: The purpose of this review was to emphasize the important role of personalized medicine in adult severe asthma management. Methods: An extensive research was conducted in medical literature data bases by applying terms such as “severe asthma” associated with “structured approach,” “comorbidities,” “biomarkers,” “phenotypes/endotypes,” and “biologic therapies.” Results: The management of severe asthma starts with a structured approach to confirm the diagnosis, assess the adherence to medications and identify confounding factors and comorbidities. The definition of phenotypes or endotypes (phenotypes defined by mechanisms and identified through biomarkers) is an important step toward the use of personalized medicine in asthma. Severe allergic and nonallergic eosinophilic asthma are two defined T2 phenotypes for which there are efficacious targeted biologic therapies currently available. Non-T2 phenotype remains to be characterized, and less efficient target therapy exists. Conclusion: Despite important progress in applying personalized medicine to severe asthma, especially in T2 inflammatory phenotypes, future research is needed to find valid biomarkers predictive for the response to available biologic therapies to develop more effective therapies in non-T2 phenotype.

IMAGE OF THE RUSSIAN EXECUTIVE BODIES

2020 ◽  
pp. 26-30
Author(s):  
Volodina N.A. ◽  
Murzina I.A. ◽  
Retinskaya V.N.
Keyword(s):  
Mass Communication ◽  
Negative Impact ◽  
Scientific Article ◽  
Positive Trend ◽  
Public Authorities ◽  
Positive Image ◽  
Executive Authority ◽  
Main Indicator ◽  
Communication Space ◽  
Definition Of

This article is devoted to the study of the image of Executive authorities in modern Russia. The relevance of the chosen topic of the scientific article is emphasized for the present time, when society and the state are developing methods of countering the coronavirus pandemic – not only in the medical, but, no less important, in the socio-psychological aspect. In this perspective, the consolidating potential of a positive image of government bodies and civil servants is noted. Attention is focused on the terminological apparatus of the problem. Based on the analysis of relevant scientific works, the article provides the author's definition of the image of public authorities. The author notes the peculiarity of the image of Executive authorities, which consists in the presence of two inextricably linked equivalent components – the image of the authority and the image of a civil servant. Image formation of government bodies is considered as a multi-factor interaction of three main subjects: government bodies, the population, and the mass media. The main method of implementation is still the mass communication media, which provide a permanent presence of Executive authorities in the information and communication space. It is noted that the basis for the formation of a positive image of the Executive authority and bureaucracy is their effective functioning. At the same time, the perception of citizens, their attitude to the activities of Executive authorities, the level of trust in them is considered as the main indicator of the modality of the image. Based on the analysis of data from sociological studies, the conclusion about a positive trend in the perception of public authorities and officials by Russians is substantiated. However, there is a negative impact on their image of the lack of these changes and, in General, a low level of openness of public authorities.

DEFINITION OF TIME SPENT ON REPAIR OF BUS TRANSMISSION UNITS TAKING INTO ACCOUNT TECHNOLOGICAL EQUIPMENT RELIABILITY

2020 ◽  
Vol 2020 (9) ◽  
pp. 29-33
Author(s):  
Sergey Bulatov
Keyword(s):  
Negative Impact ◽  
Probabilistic Method ◽  
Technological Equipment ◽  
Quality And Safety ◽  
Transmission Unit ◽  
Equipment Reliability ◽  
Hours Of Work ◽  
Definition Of ◽  
Time Decrease

The paper purpose is the effectiveness estimation in the technological equipment use, taking into account its reliability and productivity for defective transmission units of buses. The problem consists in the determination of time to be spent on repair of bus transmission units taking into account technological equipment reliability. In the paper there is used a probabilistic method for the prediction bus transmission units, and also a method of the dynamics of averages which allow ensuring minimum of costs for units downtime during repair and equipment cost. The need for repair of transmission units (gear box) arises on an average after 650 hours, the average productivity of the bench makes 4.2 bus / hour. The bench fails on the average after 4600 hours of work, the average time of the bench makes 2 hours. In such a way the solution of the problem specified allows analyzing the necessity of time decrease for transmission unit repair to avoid long downtimes of buses in repair areas without negative impact upon high repair quality and safety during the further operation.

Reading for pleasure : the influence of reading clubs in selected Bahananwa Limpopo primary schools

2020 ◽  
Vol 1 (3) ◽  
pp. 133-155
Author(s):  
Kgomotlokoa Linda Thaba-Nkadimene ◽  
Maletšema Ruth Emsley
Keyword(s):  
South African ◽  
Primary Schools ◽  
Cultural Theory ◽  
Negative Impact ◽  
Positive Influence ◽  
Reading For Pleasure ◽  
Theory Of Reading ◽  
Research Findings ◽  
African Youth ◽  
Reading Clubs

The challenges of reading experienced by learners exerts a negative impact on reading for pleasure, and learners' outcomes. In an attempt to address such reading challenges, Reading Clubs were launched to promote reading for pleasure among South African youth. This study examines the influence of Reading Clubs on learners' attitudes to Reading for Pleasure and the outcomes thereof. The study was informed by the Top-Down Model of Reading and the Cultural Theory of reading for pleasure. Interviews were conducted in five purposively selected schools with five Sparker coaches and five teachers. The research findings reveal a positive influence of Reading Clubs on reading for pleasure and learners' outcomes. This is reflected through improved levels of reading for pleasure. This study ultimately recommends that schools learn from best practices of Reading Clubs, and that government strive to make Reading Clubs a sustainable project.

Corporate Social Responsibility and Earnings Management: The Moderating Role of Family Ownership

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Asif Saeed ◽  
Aijaz Mustafa Hashmi ◽  
Attiya Yasmin Javid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Family Firms ◽  
Negative Impact ◽  
Stock Exchange ◽  
Least Square ◽  
Family Ownership ◽  
Corporate Social ◽  
The Impact

This study aims to explore the impact of family ownership on the relationship among corporate social responsibility (CSR) and earning management (EM) in Pakistan. Data is collected from nonfinancial listed firms on Pakistan Stock Exchange (PSE) for the period 2009-2017. Our results of pooled ordinary least square regression indicate that CSR has significant negative impact on EM. Furthermore, results also indicate that association between CSR and EM is moderated by family ownership. Family firms which perform CSR activities are less involved in EM as compare to nonfamily firms perform CSR activities. This variation in behavior of EM in family and non-family firms can possibly be explained by socioemotional wealth theory. Keywords: Corporate Social Responsibility, Earnings Management, Family Ownership

Kroniek van een aangekondigd ontslag. Twee opmerkelijke brieven van Alfons Van de Perre betreffende zijn afscheid als volksvertegenwoordiger in 1919

2007 ◽  
Vol 66 (1) ◽  
pp. 45-63
Author(s):  
Luc Vandeweyer
Keyword(s):  
Political Party ◽  
First World War ◽  
Source Material ◽  
The Other ◽  
World War ◽  
The First World War ◽  
The Will ◽  
The One ◽  
First World ◽  
Member Of Parliament

In deze bronnenpublicatie ontleedt Luc Vandeweyer de parlementaire loopbaan van de geneesheer-politicus Alfons Van de Perre: hoe hij in 1912 feitelijk  tegen wil en dank  volksvertegenwoordiger werd, zich anderzijds blijkbaar naar behoren kweet van zijn taak en tijdens de eerste verkiezingen na de Eerste Wereldoorlog (1919) zijn mandaat hernieuwd zag maar meteen daarop ontslag nam. Volgens de bekende historiografische lezing was de abdicatie van de progressieve politicus een daad van zelfverloochening die enerzijds werd ingegeven door gezondheidsmotieven en  anderzijds was geïnspireerd door de wil om de eenheid binnen de katholieke partij te herstellen. De auteur komt op basis van nieuw en onontgonnen bronnenmateriaal tot de vaststelling dat Van de Perres spontane beslissing tot ontslag in de eerste plaats een strategische keuze was: in het parlement, waar hij zich overigens niet erg in zijn schik voelde, kon hij minder invloed uitoefenen op de Vlaamse beweging dan via de talrijke engagementen waarvoor hij voortaan de handen vrij had. Eén ervan was die van bestuurder én publicist bij het dagblad De Standaard.________Chronicle of the announcement of a resignation. Two remaekable letters by Alfons Van de Perre concerning his resignation as a Member of Parliament in 1919In this source publication Luc Vandeweyer analyses the parliamentary career of the physician-politician Alfons Van de Perre and he describes how Van de Perre became a Member of Parliament in 1912 actually against the grain, yet how he apparently did a good job carrying out his duties. During the first elections after the First World War (1919) Van de Perre found that his mandate was renewed, but he handed in his resignation immediately afterwards. According to the familiar historiographical interpretation the abdication of the progressive politician was an act of self-denial, which was prompted on the one hand by health reasons and on the other hand inspired by the will to restore unity within the Catholic political party. On the basis of new and so far unexplored source material the author concludes that the spontaneous decision by Van de Perres to hand in his resignation was above all a strategic choice: in the Parliament, which he did not much enjoy anyway, he could exert less influence on the Flemish movement than via his numerous commitments, which he was now free to take on. One of these was the post of director as well as political commentator of the newspaper De Standaard.

scholarly journals Protocol for a systematic review on the experience of informal caregivers for people with a moderate to advanced dementia within a domestic home setting

2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Charles James ◽  
Catherine Walshe ◽  
Katherine Froggatt
Keyword(s):  
Systematic Review ◽  
Negative Impact ◽  
Current Knowledge ◽  
Informal Caregivers ◽  
Informal Caregiving ◽  
Bibliographic Databases ◽  
Future Research ◽  
Advanced Dementia ◽  
Home Setting ◽  
Search Terms

Abstract Background The knowledge about the experience of informal caregivers who provide care to people with moderate to advanced dementia in a domestic home setting is limited. A consequence of long hours of caregiving in addition to dealing with normal challenges of daily living is their experience of a poor quality of life. Some of their experiences may be described in terms of a feeling of powerlessness to make changes during care provision. This feeling may also suggest an experience of moral distress. The aim of this systematic review is to synthesise qualitative evidence relating to these experiences. Methods This review adopts a narrative synthesis approach. A search will be conducted for studies written in the English language in the bibliographic databases MEDLINE Complete, CINAHL, EMBASE, PsycINFO, Web of Science and Academic Search Complete covering periods from 1984 to present. Included studies will be qualitative or mixed-methods designs. The search terms will be related to dementia and caregivers, and the process will be focused on dementia at the moderate to the advanced stages within the domestic home setting. Reference lists of included papers will also be searched for additional relevant citations. Search terms and strategies will be checked by two independent reviewers. The identification of abstracts and full texts of studies will be done by the author, while the quality and the risk of bias will also be checked by the two independent reviewers. Discussion Psychological distress is cited as an experience reported within informal caregiving. For the caregiver, it is associated with a negative impact on general health. To date, no synthesis exists on the specific experience of informal caregiving for people with moderate to advanced dementia within the domestic home setting. This review considers that variation of accounts contributes to how the informal caregivers’ general experience is explored in future research. This may enable gaps in current knowledge to be highlighted within the wider context of caregiving in the domestic home setting. Systematic review registration This review is registered with PROSPERO (CRD42020183649).

Sign in / Sign up

Export Citation Format

Share Document