Sociologie du sport pour le développement : état de l’art anglo-saxon et projection en sociologie française

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

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Cristóbal Balenciaga. Explorations in Traditional Spanish Aesthetics

Costume ◽

10.3366/cost.2019.0119 ◽

2019 ◽

Vol 53 (2) ◽

pp. 161-185

Author(s):

Ana Balda Arana

Keyword(s):

Creative Process ◽

Cultural Context ◽

Country Of Origin ◽

Anglo Saxon ◽

Doctoral Thesis ◽

The Subject ◽

The 1950S ◽

Religious Iconography

This article investigates how the traditional attire and religious iconography of Cristóbal Balenciaga's (1895–1972) country of origin inspired his designs. The arguments presented here build on what has already been established on the subject, provide new data regarding the cultural context that informed the couturier's creative process (with which the Anglo-Saxon world is less familiar) and conclude by investigating the reasons and timing of his exploration of these fields. They suggest why this Spanish influence is present in his innovations in the 1950s and 1960s and go beyond clichéd interpretations of the ruffles of flamenco dress and bullfighters’ jackets. The findings derive from research for the author's doctoral thesis and her curatorial contribution to the exhibition Coal and Velvet. Balenciaga and Ortiz Echagüe. Views on the Popular Costume (Balenciaga Museum, Getaria, Spain, 7 October 2016–7 May 2017).

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Harry Potter – National Hero and National Heroic Epic

International Research in Children s Literature ◽

10.3366/ircl.2011.0004 ◽

2011 ◽

Vol 4 (1) ◽

pp. 15-28

Author(s):

Ulrike Kristina Köhler

Keyword(s):

Harry Potter ◽

Anglo Saxon ◽

Robin Hood ◽

Feudal Society ◽

Self Image ◽

Heroic Epic ◽

National Model ◽

National Hero ◽

Norman Invasion ◽

Character Building

Joanne K. Rowling's teenage wizard has enchanted readers all over the globe and Harry Potter can truly be called an international hero. However, as I will argue, he is also very much an English national hero, complying with the national auto-image of the English gentleman as well as with the idea of Christian masculinity, another English auto-image holding that outdoor activity is more character-building than book learning. I will also show that the series can be read as a national heroic epic in two respects. First, Harry Potter, alias Robin Hood, has to fight the Norman yoke, an English myth haunting the nation since the Norman invasion in 1066. The series displays as a national model an apparently paternalistic Anglo-Saxon feudal society marked by tolerance and liberty as opposed to foreign rule. Second, by establishing parallels to events which took place in Nazi Germany, the series takes up the idea of fighting it, which is a popular topos in British (children's) literature which serves to reinforce a positive self-image.

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