Methods of implementations of IFRS: Proposition of a classification

2014 ◽  
Vol 1 (1) ◽  
pp. 137
Author(s):  
Youssef Alami ◽  
Mohamed Rachid Ouezzani
Keyword(s):  
Content Analysis ◽  
Due Process ◽  
Listed Companies ◽  
The State ◽  
New Classification ◽  
The World

The IFRS have been adopted by most countries. This adoption differs in terms of method of implementation from one country to another. In fact, according Zeef and Nobes (2010), the adoption of IFRS in the world by countries to listed companies can be classified in accordance to its level of compliance with the IFRS issued by the IASB into four methods: "due process", "standard by standard", "optional" and "not fully converged". These authors have given some examples of adopters’ countries and have not classified the ensemble of countries adopting the IFRS in the world.In this paper, we introduce a new classification of methods of implementation of IFRS based on the three criteria: The conformity with the IFRS Issued by the IASB, the necessity of a regulatory passage and the policy of implementation. Thus, the content analysis of studies and reports issued by several international entities concerning the adoption of IFRS around the world has permitted to establish statistics on the methods of implementation applied by the countries around the world. Additional investigations have showed that the state of implementation of IFRS differs from a continent to another.

Russia and EU Countries: Partnership for Modernization

2013 ◽  
pp. 54-61
Author(s):  
T. Romanova ◽  
E. Pavlova
Keyword(s):  
Rule Of Law ◽  
New Classification ◽  
Member States ◽  
The Rule Of Law ◽  
Normative Power ◽  
Eu Member States ◽  
The World ◽  
The Difference ◽  
The Eu

The article examines how the normative power, which the EU puts forward as an ideological basis of its actions in the world, manifests itself in the national partnerships for modernization between Russia and EU member states. The authors demonstrate the influence of the EU’s normativity on its approach to modernization as well as the difference in the positions of its member countries. It is concluded that there is no unity in the EU’s approach to democracy, human rights and the rule of law, and the new classification of EU member states, which is based on their readiness to act in accordance with the Union’s concept of normative power, is offered.

scholarly journals II.—The Classification of the Rocks of the Western Australian Goldfields

1912 ◽  
Vol 9 (4) ◽  
pp. 147-153
Author(s):  
J. Allan Thomson
Keyword(s):  
Western Australia ◽  
Geological Structure ◽  
The State ◽  
Geological Survey ◽  
Casual Reader ◽  
Geological Features ◽  
The World ◽  
Detailed Work ◽  
Western Australian

Thanks to the descriptions published by visiting mining engineers and the more detailed work of the Geological Survey of the State, the general geological features of those parts of Western Australia in which mining is carried on are now well known. A surprising degree of uniformity of geological structure and mode of gold occurrence is revealed over an extent of country unparalleled elsewhere in the world. And yet it is safe to assume that to the casual reader who has not visited the country the above publications present little else than a mass of bewildering detail.“For reasons which can be readily understood, geological inquiry in Western Australia has up to the present consisted chiefly of a series of unconnected observations to the co-ordination of which we must look to the future.”

scholarly journals Psychosemantic Analysis of Metaphors in Psychological Counseling

2021 ◽  
Vol 29 (1) ◽  
pp. 165-183
Author(s):  
S.V. Krainyukov ◽  
Yu.V Goryunova
Keyword(s):  
Content Analysis ◽  
Research Methods ◽  
Psychological Testing ◽  
Emotional Valence ◽  
Semantic Differential ◽  
The State ◽  
Psychological Counseling ◽  
Research Material ◽  
Semantic Spaces

The paper describes the results of a psychosemantic study of metaphors in psychological counseling for adults. The research material consisted of metaphors from the records of 25 open individual psychological consultations. The chosen metaphors were evaluated by 80 respondents (50 women and 30 men) aged 25—54 (Mage=33.08, SD=9.25). The following research methods were used: the content analysis of metaphors and psychological testing in the framework of G. Kelly’s personality constructs and the specialized method of semantic differential. We present our classification of metaphors in psychological counseling. Categorical structures for evaluating metaphors in psychological counseling were identified, and the semantic spaces of metaphors for respondents of different sexes were constructed and analyzed. The results show that respondents evaluated metaphors based on the emotional valence (positive/negative) of the state they caused; the most positively perceived were educational metaphors of counselors that affected the cognitive sphere. Moreover, women found it more important that metaphors caused a state of calm or anxiety, and men paid more attention to funny or melancholy-inducing metaphors.

scholarly journals On the Issue of Assessing the Inclusive Process in an Educational Organization: a Pilot Study

2019 ◽  
Vol 11 (4) ◽  
pp. 121-132 ◽  
Author(s):  
S.V. Alekhina ◽  
Y.V. Melnik ◽  
E.V. Samsonova ◽  
A.Yu. Shemanov
Keyword(s):  
Content Analysis ◽  
Pilot Study ◽  
Inclusive Education ◽  
Educational Environment ◽  
The State ◽  
Inclusive Process ◽  
Educational Organization ◽  
Persons With Disabilities ◽  
World Community ◽  
The World

The orientation adopted by the world community towards the development of inclusive education requires the development of effective approaches to the assessment and development of inclusion that focus on national and regional specifics. The article presents the results of a pilot study of indicators of the state of the inclusive process by interviewing experts with subsequent content analysis. The possibility of applying an activity-based approach to creating an educational environment (V.V. Rubtsov, I.M. Ulanovskaya and others) as the basis for the implementation of inclusion in an educational organization is being investigated; indicators are proposed for assessing its inclusiveness on the basis of the activity approach with the addition of their value-based approach to assessing the educational environment (S.L. Bratchenko). The answers of the experts correspond to the prevailing understanding of inclusion in Russia (inclusion of persons with disabilities), and experts give priority to indicators of adaptation of individuals, rather than to the results of their mastering the program. The conclusion is drawn about the productivity of the activity approach to the development of inclusion in the educational organization and the compliance of the criteria developed for the inclusion of the educational environment based on the activity approach with the main domestic and foreign scientific developments on this issue.

Analysis of the Development of the Hospitatity Industry in the North Caucasus Federal District

2020 ◽  
pp. 117-126
Author(s):  
Olga V. Pirogova ◽  
Anastasia Yu. Pirogova
Keyword(s):  
Hospitality Industry ◽  
Federal District ◽  
The State ◽  
North Caucasus ◽  
The North ◽  
Significant Difference ◽  
The World ◽  
Market Saturation

The article talks about the role of the hospitality industry in the world, shows statistics on the state of the hospitality industry in the world and in Russia. It is shown how tourism and the hospitality industry are interconnected, how tourism affects the development of the hospitality industry. The article gives the concept of the hospitality industry, analyzes this concept, gives its interpretation by Russian and foreign scientists, gives an analysis of this concept in connection with the legal point of view. The hospitality industry is a complex of economic system, which is an intersectoral complex. The paper shows the role of the hospitality industry in the North Caucasus Federal District. The concept of a market saturation indicator for hotel services is introduced, and global market saturation indicators for hotel rooms are discussed. The paper gives the main indicators of the state of the hotel services market, such as: the number of collective accommodation facilities, the number of rooms, the number of places in collective accommodation facilities, the number of nights in collective accommodation facilities. These indicators are compared with the indicators of the Russian Federation as a whole, with indicators in the North Caucasus Federal District as a whole. Also, a comparison of these indicators among the regions of the district. The analysis of these indicators of the development of the hotel industry in the district is carried out, the growth of these indicators in comparison with 2012 is shown, the share of hotel services by the district is analyzed. The study shows a significant difference in these indicators between the regions of the district. The article discusses the role of the classification of hotels and provides data on the classification of hospitality industry enterprises in the district, the classification capabilities and the problems associated with this procedure. As a result of the work, a conclusion is drawn on the state of the hotel services market in the North Caucasus Federal District.

A century of Procedural Due Process Guarantees in Constitutions Worldwide

1993 ◽  
Vol 14 (2) ◽  
pp. 3-52
Author(s):  
Alex Inkeles ◽  
Jon C. Hooper
Keyword(s):  
Content Analysis ◽  
Due Process ◽  
Family Education ◽  
Nation States ◽  
Procedural Due Process ◽  
Institutional Structures ◽  
The Family ◽  
The World ◽  
Due Process Rights ◽  
Over Time

We here report the results of a content analysis focussed on the due process rights or guarantees which were provided to citizens under all the national constitutions extant in the world at 20 year intervals during the period from 1870 to 1970. Our study had three objectives. First, we sought to test the assumption that the granting of procedural guarantees by national constitutions was. over time, both being expanded within countries and being diffused worldwide across all countries, thus providing additional examples of the tendency for institutional forms to diffuse around the world and consequently for nation states to converge in their institutional structures and practices, tendencies already observed and documented in other realms such as the family, education, and retirement.

scholarly journals Evaluation Methods for the Impacts of Shared Mobility: Classification and Critical Review

2020 ◽  
Vol 12 (24) ◽  
pp. 10504
Author(s):  
Anastasia Roukouni ◽  
Gonçalo Homem de Almeida Correia
Keyword(s):  
State Of The Art ◽  
The State ◽  
Added Value ◽  
Research And Practice ◽  
Shared Mobility ◽  
The World ◽  
Different Types ◽  
Pros And Cons

In recent years, shared mobility services have had a growing presence in cities all over the world. Developing methodologies to measure and evaluate the impacts of shared mobility has therefore become of critical importance for city authorities. This paper conducts a thorough review of the different types of methods that can be used for this evaluation and suggests a classification of them. The pros and cons of each method are also discussed. The added value of the paper is twofold; first, we provide a systematic recording of the state of the art and the state of the practice regarding the evaluation of the impacts of shared mobility, from the perspective of city authorities, reflecting on their role, needs, and expectations. Second, by identifying the existing gaps in the literature, we highlight the specific needs for research and practice in this field that can help society figure out the role of urban shared mobility.

A revised classification of the jumping plant-lice (Hemiptera: Psylloidea)

Zootaxa ◽  
2012 ◽  
Vol 3509 (1) ◽  
pp. 1 ◽  
Author(s):  
DANIEL BURCKHARDT ◽  
DAVID OUVRARD
Keyword(s):  
New Species ◽  
New Genus ◽  
Family Group ◽  
New Classification ◽  
Incertae Sedis ◽  
Nomen Dubium ◽  
The World ◽  
Two New Species

A revised classification for the world jumping plant-lice (Hemiptera: Psylloidea) is presented comprising all published family and genus-group names. The new classification consists of eight families: Aphalaridae, Carsidaridae, Calophyidae, Homotomidae, Liviidae, Phacopteronidae, Psyllidae and Triozidae. The Aphalaridae, Liviidae and Psyllidae are redefined, 20 family-group names as well as 28 genus-group names are synonymised, and one replacement name is proposed [Sureaca nomen nov., for Acaerus Loginova, 1976]. Forty two new species combinations are proposed resulting from new genus-group synonymies and a replacement name. One subfamily and three genera are considered taxa incertae sedis, and one genus a nomen dubium. Finally eight unavailable names are listed ( one family-group and seven genus-group names).

scholarly journals Classification of Mode Archetypes and Modern Problems of Music Education

2019 ◽  
Vol 7 (2) ◽  
pp. 77-95
Author(s):  
Elena M. Alkon
Keyword(s):  
Music Education ◽  
Folk Music ◽  
Modern Human ◽  
New Classification ◽  
Important Place ◽  
The World ◽  
History Of ◽  
History Of Culture ◽  
Musical Mode

Modern problems of musical education are connected with the search for new and more efficient approaches considering the challenges of our time. One of such challenges is unprecedented in history of culture music stream falling upon the modern human. The relict musical mode archetypes, on the basis of which the music of the peoples of the world has been formed for centuries, and which nourish the creativity of the professionals, could be considered as ecologically friendly “musical products”. In this article, following a number of the range of previous publications, the author offers a new classification of mode archetypes based on previously designed principle of asymmetry/symmetry supplemented with several novel approaches. This classification obviously cannot cover all existing mode archetypes of music of people of the world, but definitely addresses their considerable part. Several tables with index-based ordering the most common mode archetypes are considered to be especially significant result of this paper. The author hopes that this method of designation will contribute to the development of a methodology for the analysis of the behavior of mode archetypes in various melodic contexts. The “Solveig’s Song” by E. Grieg is regarded as one of the most famous melodies, in which the musical mode archetype of Norwegian folk music occupies an important place.

scholarly journals Moving beyond the concept of altered state of consciousness: the Non-Ordinary Mental Expressions (NOMEs)

2021 ◽  
Vol 8 (3) ◽  
pp. 615-631
Author(s):  
Enrico Facco ◽  
Fabio Fracas ◽  
Patrizio Tressoldi
Keyword(s):  
Clinical Practice ◽  
State Of The Art ◽  
The State ◽  
Altered States Of Consciousness ◽  
Altered States ◽  
Altered State ◽  
New Classification ◽  
States Of Consciousness ◽  
Altered State Of Consciousness

Aim of this paper is to review the state of the art of so-called altered states of consciousness, anomalous experiences, and exceptional human experiences, showing the need for reappraising the whole topic and gather them under one roof. The term Non-Ordinary Mental Expressions (NOMEs) and a new classification of non-pathological ostensibly odd phenomena is introduced, emphasizing their epistemological, transcultural and interdisciplinary implications with their huge  implications in medical and psychotherapeutical clinical practice. 

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