scholarly journals The Relevance of International Financial Reporting Standards for Small and Medium-sized Entities: An Australian Case Study

2012 ◽  
Vol 2 (1) ◽  
pp. 75 ◽  
Author(s):  
Gregory Kenneth Laing ◽  
Kenneth Thomas Laing
Keyword(s):  
Financial Reporting ◽  
Case Study Approach ◽  
Accounting Standard ◽  
Financial Reporting Standards ◽  
Study Approach ◽  
Reporting Requirements ◽  
Multiple Case ◽  
Australian Case ◽  
The Cost

The purpose of this paper is to examine the relevance of imposing a set of accounting standards on Small and Medium-sized entities. This paper involves a multiple case study approach based on an examination from personnel experiences of owning and operating Small and Medium-sized Entities in Australia over a period of 50 years.  The key finding from the case studies is that SME’s are strongly influenced by the prevailing taxation regulations rather than any form of accounting standard requirements. The cost of meeting the financial reporting requirements is a burden that SME’s are ill prepared to bear and such costs are not justified by any claim to being useful for the owners or other possible stakeholders. Further, the issues of comparability and consistency have yet to be shown as providing a benefit to any stakeholder.This paper provides an opportunity for greater debate and research into the financial reporting requirements for SME’s.

Co-constructing engagement in pediatric rehabilitation: a multiple case study approach

2021 ◽  
pp. 1-12
Author(s):  
Gillian King ◽  
Lisa A. Chiarello ◽  
Michelle Phoenix ◽  
Rachel D’Arrigo ◽  
Madhu Pinto
Keyword(s):  
Multiple Case Study ◽  
Case Study Approach ◽  
Pediatric Rehabilitation ◽  
Study Approach ◽  
Multiple Case

Adoption strategies of social media in B2B firms: a multiple case study approach

2018 ◽  
Vol 33 (5) ◽  
pp. 730-743 ◽  
Author(s):  
Maryam Lashgari ◽  
Catherine Sutton-Brady ◽  
Klaus Solberg Søilen ◽  
Pernilla Ulfvengren
Keyword(s):  
Social Media ◽  
Multinational Corporations ◽  
Multiple Case Study ◽  
Communication Strategy ◽  
Case Study Approach ◽  
Content Type ◽  
Study Approach ◽  
Study Results ◽  
Multiple Case

PurposeThe purpose of this study is to clarify business-to-business (B2B) firms’ strategies of social media marketing communication. The study aims to explore the factors contributing to the formation and adoption of integration strategies and identify who the B2B firms target.Design/methodology/approachA multiple case study approach is used to compare four multinational corporations and their practices. Face-to-face interviews with key managers, and extensive readings and observations of the firms’ websites and social media platforms have been conducted.FindingsThe study results in a model, illustrating different processes of selection, adoption and integration involved in the development of social media communication strategy for B2B firms. Major factors involved in determining the platform type, and strategies used within different phases and processes are identified.Research limitations/implicationsAs the chosen methodology may limit generalizability, further research is encouraged to test the model within a B2B context especially within small and medium enterprises as only large multinational corporations were investigated in this study.Practical implicationsThe paper provides insight into how B2B marketers can align social media with their firms’ goals through the strategic selection of platforms to reach the targeted audience and communicate their message.Originality/valueThe study uncovers the benefits gained by B2B firms’ through interaction with individuals on social media. This is a significant contribution as the value of such interaction was previously undefined and acted as a barrier for adopting social media in some B2B firms.

Carbon emissions of bottled water sector supply chains: a multiple case-study approach

2019 ◽  
Vol 23 (2) ◽  
pp. 178-194
Author(s):  
Fotios Misopoulos ◽  
R. Argyropoulou ◽  
V. Manthou ◽  
M. Argyropoulou ◽  
I. Kelmendi
Keyword(s):  
Supply Chains ◽  
Carbon Emissions ◽  
Multiple Case Study ◽  
Bottled Water ◽  
Water Sector ◽  
Case Study Approach ◽  
Study Approach ◽  
Multiple Case

scholarly journals Analisis Motivasi Kuliah sambil Bekerja pada Mahasiswa PGSD FKIP Universitas Widya Gama Mahakam Samarinda

2020 ◽  
Vol 14 (2) ◽  
pp. 153-157
Author(s):  
Siska Oktaviani ◽  
Ahmad Syafi Adha
Keyword(s):  
Tuition Fees ◽  
Case Study Approach ◽  
Work Activities ◽  
Analysis Techniques ◽  
Study Approach ◽  
Collection Data ◽  
Research Findings ◽  
The Subject ◽  
The Cost

This research is done to know the motivation of what is behind the students run a lecture activity that requires science as a form of responsibility as a student and in addition also undergoes work activities that are working on a task to get wages or satisfaction. In this study, researchers used qualitative research with a case study approach, where researchers investigated carefully a program, event, activity, process, or group of individuals. The subject of this study is the students of the PGSD FKIP UWGM from the 2016 to 2019 class who are undergoing college activities while working. To obtain the necessary data in this study conducted various techniques such as observation, interviews, and documentation. Data analysis techniques conducted include data collection, data reduction, data presentation, and conclusion. Research findings show that the motivation of students to run a lecture while working because students ' desire to be independent and change their life for the better, by gaining a high education but they must fight the matter by working so that their needs are the cost of living, tuition fees, and other expenses can be fulfilled without having to ask with parents. And try to balance both activities in order to run well and support each other.

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