scholarly journals Effects of the COVID-19 pandemic on disclosures in passenger airlines’ financial statements

2021 ◽  
Vol 95 (11/12) ◽  
pp. 397-411
Author(s):  
Ralph ter Hoeven ◽  
Ymke Roosjen
Keyword(s):  
Hong Kong ◽  
North America ◽  
Middle East ◽  
South America ◽  
Financial Statements ◽  
Total Revenue ◽  
Research Focus ◽  
Corporate Reporting ◽  
Governmental Support ◽  
The Impact

This article analyses the impact of COVID-19 on the disclosures of 24 financial statements of passenger airline companies in Europe (including United Kingdom), North America, China (including Hong Kong), Middle East and South America for financial year 2020. This impact is significant in our research sample as evidenced by a total revenue decrease of 60% compared to previous year. We have examined for specific areas whether the airline companies contribute to transparent reporting and useful information to existing and potential investors, regulators, supportive government bodies and other stakeholders following the COVID-19 pandemic. The areas of our research focus on going concern, rent concessions, significant judgements and estimates, impairments, governmental support and the auditor’s report. Our study shows diversity in the extent of transparency in both financial statements and auditor’s opinions. Good financial practices are included and discussed in this study to further stimulate transparency in corporate reporting.

scholarly journals Is there an imbalance in the supply and demand for universal accessibility knowledge? Twenty years of UAIS papers viewed through the lens of WCAG

2021 ◽  
Author(s):  
Frode Eika Sandnes
Keyword(s):  
Latin America ◽  
North America ◽  
Supply And Demand ◽  
Research Focus ◽  
Universal Accessibility ◽  
Geographical Regions ◽  
Research Profile ◽  
The Impact ◽  
Over Time

AbstractPurpose: Some universal accessibility practitioners have voiced that they experience a mismatch in the research focus and the need for knowledge within specialized problem domains. This study thus set out to identify the balance of research into the main areas of accessibility, the impact of this research, and how the research profile varies over time and across geographical regions. Method: All UAIS papers indexed in Scopus were analysed using bibliometric methods. The WCAG taxonomy of accessibility was used for the analysis, namely perceivable, operable, and understandable. Results: The results confirm the expectation that research into visual impairment has received more attention than papers addressing operable and understandable. Although papers focussing on understandable made up the smallest group, papers in this group attracted more citations. Funded research attracted fewer citations than research without funding. The breakdown of research efforts appears consistent over time and across different geographical regions. Researchers in Europe and North America have been active throughout the last two decades, while Southeast Asia, Latin America, and Middle East became active in during the last five years. There is also seemingly a growing trend of out-of-scope papers. Conclusions: Based on the findings, several recommendations are proposed to the UAIS editorial board.

Diplocarpon earliana. [Descriptions of Fungi and Bacteria].

1976 ◽  
Author(s):  
A. Sivanesan
Keyword(s):  
South Africa ◽  
Hong Kong ◽  
North America ◽  
South America ◽  
Eastern Europe ◽  
Geographical Distribution ◽  
Canary Islands ◽  
Perfect State ◽  
Splash Dispersal ◽  
The Tropics

Abstract A description is provided for Diplocarpon earliana. Information is included on the disease caused by the organism, its transmission, geographical distribution, and hosts. HOST: Fragaria. DISEASE: Strawberry leaf scorch. GEOGRAPHICAL DISTRIBUTION: Throughout temperate zones and extending into the tropics in Malaysia, Taiwan, Australia and New Guinea; Africa (Rhodesia, Zambia, South Africa, Canary Islands); Europe (except Ireland, Spain, Sweden, Russia); North America (Canada, USA, Jamaica); South America (Brazil, Uruguay); Asia (Armenia, Cambodia, Hong Kong, India, Israel, Japan, W. Malaysia). Appears to be most important in USA and eastern Europe (CMI Map 452, ed. 1, 1969). TRANSMISSION: Mainly by splash dispersal of conidia from infected leaves. Ascospores appear to be unimportant and in some regions (Poland; 46, 2074) where the perfect state has not been found.

Mycosphaerella aleuritis. [Descriptions of Fungi and Bacteria].

1990 ◽  
Author(s):  
A. Sivanesan
Keyword(s):  
Hong Kong ◽  
North America ◽  
South America ◽  
Central America ◽  
Geographical Distribution ◽  
Leaf Spot ◽  
Central African Republic ◽  
Angular Leaf Spot ◽  
Distribution Map ◽  
Rain Splash

Abstract A description is provided for Mycosphaerella aleuritis. Information is included on the disease caused by the organism, its transmission, geographical distribution, and hosts. HOST: Aleurites fordii, A. mollucana, A. montana. DISEASE: Angular leaf spot of tung. GEOGRAPHICAL DISTRIBUTION: Africa: Central African Republic, Malagasy Republic, Malawi, Zaire (probably also Cameroon, Chad, Congo, Gabon). Asia: China, Hong Kong, Japan, Korea, Malaysia, Taiwan. Central America & Caribbean: Cuba, Trinidad. North America: USA. South America: Argentina, Brazil, Paraguay? (CMI Distribution Map 278, ed. 3, 1975). TRANSMISSION: By ascospores and conidia, which are mainly dispersed by rain-splash and wind (45, 1989f).

Mycosphaerella aleuritidis. [Distribution map].

1975 ◽  
Author(s):  
Keyword(s):  
Hong Kong ◽  
North America ◽  
South America ◽  
Central America ◽  
Geographical Distribution ◽  
West Indies ◽  
Central African Republic ◽  
Peninsular Malaysia ◽  
Distribution Map ◽  
New Distribution

Abstract A new distribution map is provided for Mycosphaerella aleuritidis Ou. Hosts: Tung (Aleurites spp.). Information is given on the geographical distribution in AFRICA, Central African Republic (probably also Cameroon, Congo, Gabon), Malagasy Republic, Malawi, ASIA, China (Hunan, Szechwan), Hong Kong, Japan, Korea (S.), Peninsular Malaysia, NORTH AMERICA, USA (Florida, Louisiana, Miss), CENTRAL AMERICA & WEST INDIES, Trinidad, SOUTH AMERICA, Argentina (Misiones), Brazil, (Minas Gerais, Sao Paulo).

Ophioceras leptosporum. [Descriptions of Fungi and Bacteria].

2020 ◽  
Author(s):  
D. W. Minter
Keyword(s):  
Hong Kong ◽  
New Zealand ◽  
North America ◽  
South America ◽  
Papua New Guinea ◽  
Geographical Distribution ◽  
Conservation Status ◽  
New Guinea ◽  
Economic Applications

Abstract A description is provided for Ophioceras leptosporum. Some information on its associated organisms and substrata, dispersal and transmission, habitats and conservation status is given, along with details of its geographical distribution (Africa (Cameroon), North America (Mexico), South America (Brazil (Bahia)), Asia (Afghanistan, China (Hong Kong), Malaysia, Papua New-Guinea, Taiwan, Thailand), Australasia (New Zealand), Europe (Belgium, Finland, Netherlands, Serbia, Spain, Switzerland, UK)). In a study of endophytes of Terminalia and other plants in Cameroon, Toghueo et al. (2017) detected O. leptosporum and demonstrated that it produced amylase and lipase, both enzymes with potential economic applications.

Ecogeography and the Great American Interchange

Paleobiology ◽  
1991 ◽  
Vol 17 (3) ◽  
pp. 266-280 ◽  
Author(s):  
S. David Webb
Keyword(s):  
North America ◽  
South America ◽  
North American ◽  
Mammalian Fauna ◽  
The South ◽  
Land Bridge ◽  
Southern Mexico ◽  
The North ◽  
Land Mammal ◽  
The Impact

When the isthmian land bridge triggered the Great American Interchange, a large majority of land-mammal families crossed reciprocally between North and South America at about 2.5 Ma (i.e., Late Pliocene). Initially land-mammal dynamics proceeded as predicted by equilibrium theory, with roughly equal reciprocal mingling on both continents. Also as predicted, the impact of the interchange faded in North America after about 1 m.y. In South America, contrary to such predictions, the interchange became decidedly unbalanced: during the Pleistocene, groups of North American origin continued to diversify at exponential rates. Whereas only about 10% of North American genera are derived from southern immigrants, more than half of the modern mammalian fauna of South America, measured at the generic level, stems from northern immigrants. In addition, extinctions more severely decimated interchange taxa in North America, where six families were lost, than in South America, where only two immigrant families became extinct.This paper presents a two-phase ecogeographic model to explain the asymmetrical results of the land-mammal interchange. During the humid interglacial phase, the tropics were dominated by rain forests, and the principal biotic movement was from Amazonia to Central America and southern Mexico. During the more arid glacial phase, savanna habitats extended broadly right through tropical latitudes. Because the source area in the temperate north was six times as large as that in the south, immigrants from the north outnumbered those from the south. One prediction of this hypothesis is that immigrants from the north generally should reach higher latitudes in South America than the opposing contingent of land-mammal taxa in North America. Another prediction is that successful interchange families from the north should experience much of their phylogenetic diversification in low latitudes of North America before the interchange. Insofar as these predictions can be tested, they appear to be upheld.

Pseudocercospora kaki. [Descriptions of Fungi and Bacteria].

2000 ◽  
Author(s):  
J. C. David
Keyword(s):  
Hong Kong ◽  
North America ◽  
South America ◽  
Geographical Distribution ◽  
Leaf Spot ◽  
Minas Gerais ◽  
Republic Of Georgia ◽  
Rain Splash

Abstract A description is provided for Pseudocercospora kaki. Information is included on the disease caused by the organism, its transmission, geographical distribution, and hosts. DISEASE: Leaf spot of persimmon. HOSTS: Diospyros hispida, D. kaki, D. lotus, D. texana, D. tupru (Ebenaceae). GEOGRAPHICAL DISTRIBUTION: NORTH AMERICA: USA (Louisiana), Bermuda. SOUTH AMERICA: Brazil (São Paolo, Minas Gerais). ASIA: China (Hong Kong, other provinces also, see GUO & HSIEH, 1995), Republic of Georgia (BRAUN & MEL'NIK, 1997), India, Iran (56: 5475), Japan, Nepal, Taiwan. EUROPE: Russia (BRAUN & MEL'NIK, 1997). TRANSMISSION: Conidia are dispersed by rain splash (ZHU et al., 1996).

Physopella ampelopsidis. [Distribution map].

1976 ◽  
Author(s):  
Keyword(s):  
South Carolina ◽  
Puerto Rico ◽  
Hong Kong ◽  
North America ◽  
South America ◽  
Central America ◽  
West Indies ◽  
Peninsular Malaysia ◽  
Distribution Map ◽  
New Distribution

Abstract A new distribution map is provided for Physopella ampelopsidis (Diet. & P. Syd.) Cumm. & Ramachar. Hosts: Vine (Vitis). Information is given on the geographical distribution in ASIA, Burma, China, Hong, Kong, India (Madras, Mysore, south), Indonesia (Java), Japan, Korea, Peninsular Malaysia, Philippines, Sri Lanka, Taiwan (Formosa), Thailand, Vietnam, NORTH AMERICA, USA (California, Florida, South Carolina), (N. Carol), (Alabama), CENTRAL AMERICA & WEST INDIES, Barbados, Costa Rica, Cuba, Guatemala, Jamaica, Puerto Rico, Trinidad, SOUTH AMERICA, Colombia, Venezuela.

Ustilago scitaminea. [Distribution map].

1980 ◽  
Author(s):  
Keyword(s):  
South Africa ◽  
Hong Kong ◽  
North America ◽  
South America ◽  
Central America ◽  
West Indies ◽  
Peninsular Malaysia ◽  
Distribution Map ◽  
Ustilago Scitaminea ◽  
New Distribution

Abstract A new distribution map is provided for Ustilago scitaminea Sydow. Hosts: Sugarcane (Saccharum). Information is given on the geographical distribution in AFRICA, Congo, Egypt, Ethiopia, Kenya, Madagascar, Malawi, Mali, Mauritius, Mozambique, Nigeria, Reunion, Rhodesia, Somalia, South Africa (Natal), Sudan, Tanzania, Uganda, Zambia, ASIA, Afghanistan, Burma, Cambodia, China (Canton, Szechwan), Hong Kong, India, Indonesia, Iran, Japan, Peninsular Malaysia, Nepal, Okinawa, Pakistan, Philippines, Sri Lanka, Taiwan, Thailand, Vietnam, USSR (Turkestan), AUSTRALASIA & OCEANIA, Fiji, Hawaii, EUROPE, Portugal, NORTH AMERICA, USA (Florida), CENTRAL AMERICA & WEST INDIES, Barbados, Belize, Cuba, Guadeloupe, Honduras, Jamaica, Martinique, Nicaragua, St. Kitts, Trinidad, SOUTH AMERICA, Argentina (Tucuman), Bolivia (Rio Chico), Brazil, Guyana.

Airline Effective Green Operations Strategy Patterns

2020 ◽  
pp. 172-189
Keyword(s):  
North America ◽  
Middle East ◽  
South America ◽  
Decision Makers ◽  
Operations Strategy ◽  
Green Practices ◽  
Green Strategy

This chapter reports airline effective green operations strategy patterns adopted by each region. To achieve this aim, green practices of 23 airlines from five regions were investigated. The data used in this chapter was the effective green operations strategy that adopted by each airline, which is the result of the previous chapter. The chapter reported the effective green strategy patterns that adopted by each region. The effectiveness of these strategy patterns was moderate in Asia, Europe, the Middle East, and North America, but high in South America. This chapter helps decision makers and academics alike, since the decision makers can adopt the most effective patterns. In addition, the academics have in-depth insight about the green strategy patterns that adopted by each region, so the propositions and hypotheses of future researches could be formulated according to the results of this study.

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