scholarly journals The Bank Lending Process: Accounting Information Role in Constructing Realities or Illusions

2018 ◽  
Vol 13 (2) ◽  
pp. 53 ◽  
Author(s):  
Daniela Ruggeri ◽  
Antonio Leotta ◽  
Carmela Rizza
Keyword(s):  
Risk Evaluation ◽  
Accounting Information ◽  
Bank Lending ◽  
Soft Information ◽  
Slowing Down ◽  
Reality Construction ◽  
Constructivist Perspective ◽  
Small Banks ◽  
Different Cultures

In the last decades the Bank and finance literature have paid a growing attention to the bank lending process. Considering the different kinds of information, such as hard and soft information, involved in the risk evaluation, contributions to the bank lending literature have highlighted that small banks are better able to collect and act on soft information than large banks. In the bank lending process the risk can be assessed differently among actors, so the communication plays an important role in creating the firm rating evaluation. This paper aims to understand how the accounting information, as a language, could facilitate a successful functioning reality construction or an illusionary one. Drawing on the pragmatic constructivist perspective, which assumes the reality construction as the integration between facts, values, possibilities and communication, we try to understand how the actors integrate their different calculative cultures (calculative idealism and calculative pragmatism) in the bank lending process. In doing so, we carry out two case studies at two small banks operating in the South of Italy. The empirical evidences show how the presence of multiple calculative cultures has entailed disagreement, slowing down the lending process. The integration of the two calculative cultures has been showed underlining their complementarities. This paper contributes to highlight the useful role of the pragmatic constructivist approach to study the problem of the co-presence of different cultures within an organization, explaining how an integration can occur. 

РОЛЬ КНИГИ В ВОСПИТАНИИ ПОЛИКУЛЬТУРНОЙ ЛИЧНОСТИ

2020 ◽  
pp. 58-60
Author(s):  
Замира Сейткожоева
Keyword(s):  
Computer Games ◽  
Human Life ◽  
Interpersonal Relationship ◽  
Special Role ◽  
Multicultural Personality ◽  
Younger Age ◽  
Bibliographic Data ◽  
Life Education ◽  
Different Cultures

Аннотация: В статье обращено внимание на исключительную роль книги в жизни человека, воспитание молодежи. Книга сопровождает человека всю жизнь. Однако в последние годы замечается снижение интереса к чтению книг. Отдается предпочтение компьютеру, играм, телевизору, слушанию музыки через наушники. Во избежание деградации личности, в воспитании грамотной, гуманной, толерантной личности необходимо приучать подрастающее поколение к вдумчивому чтению книг. Значительное место в развитии личности занимает внеклассное чтение, к которому нужно прививать интерес еще во время учебы в младшем возрасте. В мире особая роль принадлежит межличностным отношениям, формированию такой личности, которая могла бы жить в согласии с носителями разных культур. Для формирования поликультурной личности важная роль принадлежит культурному наследию, основу которого составляют книги. Ключевые слова: роль книги, гуманная личность, толерантная личность, библиографические материалы, указатели библиографических данных, справочная литература, поликультурная личность, внеклассное чтение, информатизация, интерес к чтению. Аннотация: Макалада адамдын жашоосундагы жаштарды тарбиялоодогу китептин өзгөчө мааниси, ролуна өзгөчө көңүл бурулган. Бир эле мезгилде, соңку жылдарда китептерибизге болгон адамдардын кызыгууларды төмөндөп бараткандыгы байкалган.Учурда поли- же ар кандай оюндарга, телевизор көрүүгө, кулакчын аркылуу модалуу музыка угууга, артыкчылык берилип жатат. Билимдүү, гумандуу толеранттуу инсанды тарбиялап чыгууга да, анын деградацияга кабылышынан сактап калыш үчүн, өсүп келе жаткан муундарды өзүнүн айкалыштыра алуусу менен китептерди берилип жана ой жүгүртүп алууга үйрөтүү- өтө зарыл талап болуп эсептелет. Инсандын онүгүндө окуудан тышкаркы окуунун маанилүү орду бар. Мындай окууга буга кызыгуусун өркүндөтүүнун башталгыч каласстардан тарта үйрөтүү абзел. Инсандар аралык байланыштар дүйнөдө өзгөчө орун ээлейт, алар башка маданий өкүлдөрү менен макулдуктулукта жашоого даяр. Полимаданиятту инсандын калыптанышына ар маданияттын мурасы өтө чоң ролду ойнойт, анын негизин китептер түзөт. Түйүндүү сөздөр: китептин мааниси жана ролу, гумандуу инсан, толеранттуу инсан, библиографиялык материалдар, библиографиялык маалыматтарды көрсөтүү сурантыла билүү адабияты, полимаданиятуу инсан, окуудан тышкаркы окуу,маалымдуулук, окууга кызыгуу The article draws attention to the exceptional role of the book in human life, education of young people. The book accompanies a person all his life. However, in recent years, there has been a decline in interest in reading books. Preference is given to a computer, games, TV, listening to music through headphones. In order to avoid degradation of the personality, it is necessary to accustom the younger generation to thoughtful reading of books. a significant place in the development of personality takes extracurricular reading, to which you need to instill interest even while studying at a younger age. In the world a special role belongs to interpersonal relationship, the formation of such a personality, who could live in harmony with speakers of different cultures. To form a multicultural personality an important role belongs to cultural heritage, the basis of which are books Keywords: the role of the book, humane personality, tolerant personality, bibliographic materials, indexes of bibliographic data, reference literature, multicultural personality, extracurricular reading, informatization, interest in reading.

Stories from Ultrasonographic Abyss

2016 ◽  
Author(s):  
Matylda Szewczyk
Keyword(s):  
Prenatal Care ◽  
New Media ◽  
Cultural Practices ◽  
Prenatal Ultrasound ◽  
Cultural Contexts ◽  
Media Technologies ◽  
Medical Imagery ◽  
The Future ◽  
Different Cultures

The article presents a reflection on the experience of prenatal ultrasound and on the nature of cultural beings, it creates. It exploits chosen ethnographic and cultural descriptions of prenatal ultrasounds in different cultures, as well as documentary and artistic reflections on medical imagery and new media technologies. It discusses different ways of defining the role of ultrasound in prenatal care and the cultural contexts build around it. Although the prenatal ultrasounds often function in the space of enormous tensions (although they are also supposed to give pleasure), it seems they will accompany us further in the future. It is worthwhile to find some new ways of describing them and to invent new cultural practices to deal with them.

The Role of Information from International Bank Lending in Mutual Fund Equity Investing

2017 ◽  
Author(s):  
Linda Allen ◽  
Suparna Chakraborty ◽  
Sonali Hazarika ◽  
Chih-Huei (Debby) Su
Keyword(s):  
Mutual Fund ◽  
Bank Lending ◽  
International Bank ◽  
Role Of Information

Selecting Railway Investments in 1890s America

2017 ◽  
Vol 44 (1) ◽  
pp. 77-93
Author(s):  
Joel E. Thompson
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Investment Strategies ◽  
Financial Accounting Standards Board ◽  
Accounting Data ◽  
Rational Decisions

ABSTRACT The purpose of financial reporting is to provide information to investors and creditors to help them make rational decisions (Financial Accounting Standards Board [FASB] 2010). Tracing the development of investors' methods should help with understanding the role of financial accounting. This study examines investment practices involving railways in 1890s America. As such, it furthers our knowledge about the development of investment methods and their necessary information. Moreover, it shows that as investment methods grew in sophistication, there was an enhanced demand for greater comparability in accounting data to make meaningful analyses. Competing investment strategies, largely devoid of accounting information, are also discussed.

Writing and Ritual in Deuteronomy 28

2017 ◽  
Author(s):  
Laura Quick
Keyword(s):  
Ad Hoc ◽  
Comparative Method ◽  
Literary Texts ◽  
History Of ◽  
Important Means ◽  
Written Word ◽  
Ritual Process ◽  
Different Cultures ◽  
Ritual Context

This chapter argue that ritual behaviours might be just as good a source as literary texts for the diffusion of traditional cursing and treaty material across different cultures in the ancient Near East. In particular, the role of ad hoc oral Targum in the ritual process could have been an important means by which traditions were shared between different language communities. Recognition of the ritual context of this material also provides insights for the comparative method, the dating and authorship of Deuteronomy 28, and the subversive impetus thought to have stood behind its composition. Ultimately, the function of the written word in a largely oral world is shown to be fundamental to understanding the composition, function and the early history of the curses in the book of Deuteronomy.

scholarly journals The Mediterranean Diet, a Rich Source of Angiopreventive Compounds in Cancer

Nutrients ◽  
2019 ◽  
Vol 11 (9) ◽  
pp. 2036 ◽  
Author(s):  
Beatriz Martínez-Poveda ◽  
José Antonio Torres-Vargas ◽  
María del Carmen Ocaña ◽  
Melissa García-Caballero ◽  
Miguel Ángel Medina ◽  
...  
Keyword(s):  
Mediterranean Diet ◽  
Essential Role ◽  
Chemopreventive Agents ◽  
Angiogenic Potential ◽  
Slowing Down ◽  
Interesting Approach ◽  
The Mediterranean ◽  
Tumor Growth And Metastasis ◽  
Early Phases

Diet-based chemoprevention of cancer has emerged as an interesting approach to evade the disease or even target its early phases, reducing its incidence or slowing down tumor progression. In its basis in the essential role of angiogenesis for tumor growth and metastasis, angioprevention proposes the use of inhibitors of angiogenesis in cancer prevention. The anti-angiogenic potential exhibited by many natural compounds contained in many Mediterranean diet constituents makes this dietary pattern especially interesting as a source of chemopreventive agents, defined within the angioprevention strategy. In this review, we focus on natural bioactive compounds derived from the main foods included in the Mediterranean diet that display anti-angiogenic activity, as well as their possible use as angiopreventive agents.

scholarly journals Non-bank financial institutions and economic growth: Evidence from Africa’s three largest economies

2017 ◽  
Vol 20 (1) ◽  
Author(s):  
Ronald Rateiwa ◽  
Meshach J. Aziakpono
Keyword(s):  
Economic Growth ◽  
South Africa ◽  
Financial Institutions ◽  
Time Series Data ◽  
Bank Lending ◽  
Series Data ◽  
The Sustainable Development ◽  
Long Run ◽  
The Relationship

Background: In order for the post-2015 world development agenda – termed the sustainable development goals (SDGs) – to succeed, there is a pronounced need to ensure that available resources are used more effectively and additional financing is accessed from the private sector. Given that traditional bank lending has slowed down, the development of non-bank financing has become imperative. To this end, this article intends to empirically test the role of non-bank financial institutions (NBFIs) in stimulating economic growth.Aim: The aim of this article is to empirically test the existence of a long-run equilibrium relationship between economic growth and the development of NBFIs, and the causality thereof.Setting: The empirical assessment uses time-series data from Africa’s three largest economies, namely, Egypt, Nigeria and South Africa, over the period 1971–2013.Methods: This article uses the Johansen cointegration and vector error correction model within a country-specific setting.Results: The results showed that the long-run relationship between NBFI development and economic growth is relatively stronger in Egypt and South Africa, than in Nigeria. Evidence in respect of Nigeria shows that such a relationship is weak. The nature of the relationship between NBFI development and economic growth in Egypt is positive and significant, and predominantly bidirectional. This suggests that a virtuous relationship between NBFIs and economic growth exists in Egypt. In South Africa, the relationship is positive and significant and predominantly runs from NBFI development to economic growth, implying a supply-leading phenomenon. In Nigeria, the results are weak and mixed.Conclusion: The study concludes that in countries with more developed financial systems, the role of NBFIs and their importance to the economic growth process are more pronounced. Thus, there is need for developing policies targeted at developing the NBFI sector, given their potential to contribute to economic growth.

An IFRS 1 Application Role in the Relevant of Accounting Information from the Users of Financial Statements Prospective: An Applied and Analytical Study at Asia Cell Communications Company

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Shahlaa Kamel Abdulhassan ◽  
Salama Ibrahim Ali
Keyword(s):  
Analytical Study ◽  
Stock Exchange ◽  
Accounting Information ◽  
Financial Statements ◽  
Transformation Process ◽  
International Standards ◽  
Adoption Process ◽  
Future Expectations ◽  
Suitable Concept

The research aims to study the requirements of a IFRS (1) standard and the statement of a suitable concept and its importance for users of financial statements and the role of applying of IFRS (1) standard also aims to test the ability of applying the standard requirements in companies listed on the Iraqi Stock Exchange, and the relevant of the accounting information for the users of those companies in light of applying those standards. The research reached a set of conclusions, the most important of which was that of the standard, the application of the IFRS (1) standard requirements, describe the transformation process to IFRSs as a transformational stage, as the stage involves adopting the economic unit of standards  on a set of procedures, methods and accounting treatments that unit should perform for the purpose of preparing financial statements in accordance with international standards and optional and compulsory exceptions that it facilitates the adoption process, in addition, the reports and financial statements aim to provide useful and appropriate accounting information that meets the needs of its users, as the property of predictive value in accounting information improve the ability of companies to predict the results of future expectations, the property of value assurance in accounting information provides the ability to change or correct current or future expectations, and it reduces the degree of uncertainty when it has feedback.

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

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