scholarly journals Is accounting ready for the dual measurement in the statement of financial position and the statement of profit or loss? Content analysis of comment letters to the Exposure Draft of the Conceptual Framework

2019 ◽  
Vol 2019 (103 (159)) ◽  
pp. 203-226
Author(s):  
Przemysław Mućko ◽  
Magdalena Janowicz ◽  
Stanisław Hońko ◽  
Michał Hendryk
Keyword(s):  
Content Analysis ◽  
Conceptual Framework ◽  
Ad Hoc ◽  
Accounting Practice ◽  
Financial Position ◽  
Measurement Basis ◽  
Potential Impact ◽  
Comment Letters ◽  
Measurement Bases ◽  
Dual Measurement

The aim of the paper is to study the responses of the IASB constituents to the Exposure Draft of the Conceptual Framework, given on the proposed matter of dual measurement for the statement of financial position and the statement of profit or loss, and to assess their potential impact on standard-setting and accounting practice. The authors briefly analysed the literature about measurement bases and then presented the results of their empirical research. The research methodology involves mainly content analysis of comment letters sent to the IASB in response to the Exposure Draft of the Conceptual Framework. On the basis of the gathered data, the authors concluded that despite the positive feedback that the proposal received, the number of suggestions made and the concerns it provoked may lead to the conclusion that the concept was introduced too early and thus not developed well. The IASB did not provide enough justification behind their proposal. The Board seems more interested in enforcing certain solutions than actually dealing with the problems related to them. The lack of a clear conceptual concept behind the dual measurement basis may cause it to remain rather an ad hoc tool used to forge a compromise. It may even be seen just as a post factum description of inconsistently applied measurement bases in IFRS.

A conceptual framework for using social innovation as an approach to local economic development

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Pontso Chomane ◽  
Maréve I. Biljohn
Keyword(s):  
Economic Development ◽  
Content Analysis ◽  
Conceptual Framework ◽  
South African ◽  
Social Innovation ◽  
Local Economic Development ◽  
Future Research ◽  
Research Approach ◽  
Antecedents And Consequences ◽  
The Impact

Background: Approaches such as social innovation were visible during many of the responses that public-sector organisations, civil society, communities, and the private sector collaboratively implemented to address the issues of unemployment and the impact of economic challenges during the global COVID-19 pandemic. The use of social innovation as an approach to local economic development by South African municipalities, however, reveals a research gap in terms of a conceptual framework for enabling such use.Aim: This article explores a conceptual framework for using social innovation as an approach to local economic development by South African municipalities.Setting: Conventional top-down local economic development approaches by South African municipalities have become inadequate for dealing with contemporary local economic development challenges. Such inadequacy calls for municipalities to rethink and adapt their approach to dealing with economic challenges and to developing and implementing their local economic development strategies.Methods: Through an interpretivist paradigm, the adopted methodology is underpinned by a qualitative research approach. Content analysis was performed of relevant research documents concerning social innovation and local economic development. From this content analysis, a conceptual framework was developed through an inductive approach.Results: The findings illustrate that the praxis for using this conceptual framework is vested in the interconnected nature of its attributes, antecedents, and consequences, which will contribute to the achievement of certain local economic development outcomes.Conclusion: This article suggests that a conceptual framework could contribute to stimulating future research concerning the phenomenon and can serve as an impetus and direction for research inquiry.

scholarly journals A survey on compact features for visual content analysis

2016 ◽  
Vol 5 ◽  
Author(s):  
Luca Baroffio ◽  
Alessandro E. C. Redondi ◽  
Marco Tagliasacchi ◽  
Stefano Tubaro
Keyword(s):  
Content Analysis ◽  
Large Scale ◽  
Ad Hoc ◽  
State Of The Art ◽  
Large Body ◽  
Visual Features ◽  
Low Latency ◽  
Visual Content ◽  
Feature Encoding ◽  
Memory Footprint

Visual features constitute compact yet effective representations of visual content, and are being exploited in a large number of heterogeneous applications, including augmented reality, image registration, content-based retrieval, and classification. Several visual content analysis applications are distributed over a network and require the transmission of visual data, either in the pixel or in the feature domain, to a central unit that performs the task at hand. Furthermore, large-scale applications need to store a database composed of up to billions of features and perform matching with low latency. In this context, several different implementations of feature extraction algorithms have been proposed over the last few years, with the aim of reducing computational complexity and memory footprint, while maintaining an adequate level of accuracy. Besides extraction, a large body of research addressed the problem of ad-hoc feature encoding methods, and a number of networking and transmission protocols enabling distributed visual content analysis have been proposed. In this survey, we present an overview of state-of-the-art methods for the extraction, encoding, and transmission of compact features for visual content analysis, thoroughly addressing each step of the pipeline and highlighting the peculiarities of the proposed methods.

Conceptual Framework in Retaining Staff for Nursing Homes in Malaysia: Content Analysis based on Expert Interviews

2016 ◽  
Vol 7 (3) ◽  
pp. 120-124
Author(s):  
Hasif R. Hasbollah ◽  
Nurul A. Abd Aziz ◽  
Nur A. Mohd Yaziz ◽  
Mohd F. Mohd Nasir ◽  
Siti N. Mohd Rosdi
Keyword(s):  
Content Analysis ◽  
Nursing Homes ◽  
Conceptual Framework ◽  
Expert Interviews

scholarly journals On a correct diet: exploration of the orthorexia construct from the essential nuclei of experimental discourse

2017 ◽  
Vol 21 (3) ◽  
Author(s):  
Ginés Mateo-Martínez ◽  
Maria Carmen Sellán-Soto
Keyword(s):  
Content Analysis ◽  
Qualitative Analysis ◽  
Healthy Eating ◽  
Scientific Community ◽  
Subjective Experience ◽  
Ad Hoc ◽  
Thematic Content Analysis ◽  
Thematic Content ◽  
Interpretative Analysis ◽  
The Right

Abstract Objectives: To explore the experience lived by some women who are concerned with following a natural and organic diet. Method: The qualitative analysis of the discourse was done as a bricolage (thematic content analysis and phenomenological interpretative analysis, using different ad hoc techniques). Results: The subjective experience of women consists of a phenomenological field that defines their historicity: past, represented by the theme "Why did you choose to eat like this"; present, "An optimism recreated"; and imagined future, "Absence of disease as object of ideal consciousness". This phenomenological field evolves, in experience and discourse, as an intermittent dilation of the theme "The expansion of consciousness in the right appetite". Conclusions: The orthorexia construct and the correct appetite discourses should be explored in greater depth by the scientific community in order to investigate: social stigmatization of people concerned with healthy eating and, in an associated way, pathologization of condition.

A Flawed Prospectus?

2007 ◽  
Vol 4 (3) ◽  
pp. 195-212
Author(s):  
Paul Q. Watchman ◽  
Angela Delfino ◽  
Andrew N. Davis
Keyword(s):  
Ad Hoc ◽  
Investment Decision ◽  
Environmental Information ◽  
Voluntary Standards ◽  
Company Value ◽  
Disclosure Requirements ◽  
Investment Decision Making ◽  
Potential Impact ◽  
Disclosure Rules ◽  
Uniform Manner

AbstractThe purpose of this article is to assess the adequacy of disclosure requirements for environmental information. Beginning with listing rules and market disclosures, it then analyses disclosure from the viewpoint of accountancy standards, corporate governance and requirements for pension fund trustees, and finally, voluntary standards of disclosure and de facto or ad hoc disclosures occurring in different sectors of industry. It is argued that it is beyond doubt that environmental information is an important source of financial information. As such, it should be disclosed in a uniform manner and on a regular basis because of its potential impact on investment decision-making, company value and the viability and profitability of businesses. It follows that there should be an end to the uncertainty concerning the question of the "materiality" of environmental information, its disclosure and an acceptance of the need to disclose it. The failure to require specific disclosure of environmental information, and the general failure by corporations to accept the materiality of environmental information in light of other legislative developments in the field of investor protection, is viewed as a major weakness. Providing such important information to investors ought to be an obligation on listed companies. To overcome this significant weakness, specific and if possible, uniform disclosure rules for environmental information must be adopted generally.

scholarly journals Designing and Testing a Treatment Adherence Model Based on the Roy Adaptation Model in Patients With Heart Failure: Protocol for a Mixed Methods Study (Preprint)

2019 ◽  
Author(s):  
Shabnam Shariatpanahi ◽  
Mansoureh Ashghali Farahani ◽  
Forough Rafii ◽  
Maryam Rassouli ◽  
Amir Kavousi
Keyword(s):  
Heart Failure ◽  
Content Analysis ◽  
Mixed Methods ◽  
Conceptual Framework ◽  
Treatment Adherence ◽  
Mixed Methods Study ◽  
Second Phase ◽  
Roy Adaptation Model ◽  
Adherence To Treatment ◽  
Adaptation Model

BACKGROUND Adherence to treatment is an important factor to decrease repeated and costly hospitalization owing to heart failure (HF). The explanation and prediction of medication adherence and other lifestyle recommendations in chronic diseases, including HF, are complex. Theories lead to a better understanding of complex situations as well as the process of changing behavior and explain the reasons for the existence of a problem. OBJECTIVE The aim of this study is to report a protocol for a mixed methods study setting out to investigate the empirical validity of the Roy Adaptation Model as a conceptual framework for explaining and predicting adherence to treatment in patients with HF in Iran. METHODS This mixed methods study consists of an exploratory sequential design to be conducted in 2 phases. The first phase involves identifying the factors associated with treatment adherence in patients with HF through content analysis of the literature and elucidating the perception of participants in the context of Iranian health care where the model of adherence to treatment is designed based on the Roy Adaptation Model. The second phase addresses the interrelationships among variables in the model through a descriptive study using structural equation modeling. Finally, following the summarization and separate interpretation of the qualitative findings and quantitative results, a decision is made about the extent to and ways in which the results of the quantitative stage can be generalized or tested for the qualitative findings. RESULTS Content analysis of the literature in part 1 of the first phase was completed in 2017. Collection and analysis of qualitative data in part 2 of the first phase will be completed soon. The results are expected to be submitted for publication in 2019. Then, the second phase—the quantitative study—will be conducted. CONCLUSIONS The results of this study will provide valuable information about the empirical validity of the Roy Adaptation Model as a conceptual framework for explaining and predicting adherence to treatment in patients with HF, which, to date, have received little attention. The results can be used as a guide for nursing practice and care provision to patients with HF and also to design and implement effective interventions to improve treatment adherence in these patients. INTERNATIONAL REGISTERED REPOR DERR1-10.2196/13317

scholarly journals Alternative Positions on Crime and Criminality: An Examination of Perspective from the Margins

2019 ◽  
Vol 8 (2) ◽  
pp. 135-148
Author(s):  
Danielle Watson
Keyword(s):  
Content Analysis ◽  
Police Officers ◽  
Analysis Approach ◽  
Potential Impact

The study presents a case for expanding discussions about crime to include ideological variances, circumstances and societal contexts. A content analysis approach was used to interpret civilian interviews reflecting the problematic acceptance of crime as an understood construct and to highlight the need for recognition of interpretative diversities. The study analyses civilians’ perspectives that are critical to an understanding of how they view crime, and outlines the possible impact of such understandings on their relations with police officers. The article presents a case for the consideration of alternative understandings of crime, which contradict state delineation, and for reflection on the potential impact of these interpretations on enhancing the interface between police officers and civilians.

scholarly journals GAMES: A dynamic model development workflow for rigorous characterization of synthetic genetic systems

2021 ◽  
Author(s):  
Kate Dray ◽  
Joseph J Muldoon ◽  
Niall J Mangan ◽  
Neda Bagheri ◽  
Joshua Nathaniel Leonard
Keyword(s):  
Development Process ◽  
Ad Hoc ◽  
Dynamic Models ◽  
Model Development ◽  
Human In The Loop ◽  
Potential Impact ◽  
Model Development Process ◽  
Reducing Potential

Mathematical modeling is invaluable for advancing understanding and design of synthetic biological systems. However, the model development process is complicated and often unintuitive, requiring iteration on various computational tasks and comparisons with experimental data. Ad hoc model development can pose a barrier to reproduction and critical analysis of the development process itself, reducing potential impact and inhibiting further model development and collaboration. To help practitioners manage these challenges, we introduce GAMES: a workflow for Generation and Analysis of Models for Exploring Synthetic systems that includes both automated and human-in-the-loop processes. We systematically consider the process of developing dynamic models, including model formulation, parameter estimation, parameter identifiability, experimental design, model reduction, model refinement, and model selection. We demonstrate the workflow with a case study on a chemically responsive transcription factor. The generalizable workflow presented in this tutorial can enable biologists to more readily build and analyze models for various applications.

scholarly journals UNDERSTANDING WHY MOTHERS CAN LOSE CHILD CUSTODY IN MALAYSIA

2021 ◽  
Vol 12 (Number 1) ◽  
pp. 1-25
Author(s):  
Rokiah Kadir ◽  
Raihanah Abdullah ◽  
Safiek Mokhlis
Keyword(s):  
Content Analysis ◽  
Child Welfare ◽  
Conceptual Framework ◽  
Conceptual Model ◽  
Child Custody ◽  
Status Quo ◽  
Chi Square ◽  
Independent Variables ◽  
Maternal Custody ◽  
Case Based

Custody decisions are tailored to the circumstances of each case based on related principles with protection of child welfare as courts’ paramount consideration. This paper seeks to understand custody issue from quantitative viewpoint through a conceptual model and examines how child custody principles have influenced loss decisions for mothers. The methodology used was content analysis and Chi-Square correlation, with usable data provided by 47 cases decided in Malaysia between 1987 and 2017 based on Act 303. Coding instrument and conceptual framework were developed with items covering presumption of maternal custody, custodian qualification and loss of rights, child’s and mother’s wishes. The findings revealed that mothers were less likely to lose custody cases and when they did their defeats were strongly influenced by factors relating to children’s preference and status quo arrangement. The results contribute to an understanding of how mothers can lose custody of their children and clarify whether some of the independent variables are used more regularly and are more predictive of the loss decisions than the others.

scholarly journals Pramoedya Ananta Toer's Novels on Independence Revolution from the Perspective of Journalistic Hegemony

2021 ◽  
Vol 34 (1) ◽  
pp. 69-88
Author(s):  
Azman Ismail ◽  
Keyword(s):  
Content Analysis ◽  
Conceptual Framework ◽  
Communication Theory ◽  
Literary Work ◽  
Hypodermic Needle ◽  
False Consciousness ◽  
Antonio Gramsci ◽  
The Social ◽  
Pramoedya Ananta Toer ◽  
Creative Media

The journalistic hegemony conceptual framework is an approach in the study of literary works in all genres. This framework functions on the principle that a literary work is a creative medium that comprises facts, data and reality that is fictionalized for the purpose of spreading information to its readers, similar to that of conventional media. Based on documentary research and content analysis, this study proves that Pramoedya Ananta Toer's novels on the theme of the Indonesian National Revolution (1945-1949)-Di Tepi Kali Bekasi (1951), Keluarga Gerilya (1955), Sekali Peristiwa di Banten Selatan (1963) and Larasati (2003)-are creative media intended to raise awareness among the Javanese marginal class. The focus of this study is to prove that Pramoedya Ananta Toer's novels are creative media designed to create hegemony and mental awareness, both intellectually and ideologically, in the social class he represents. The journalistic hegemony conceptual framework is based on the principle of comparative hegemony by Antonio Gramsci and the communication theory. The hypodermic needle theory places these novels on revolution by Pramoedya Ananta Toer as having the function of spreading information creatively in order to raise awareness and subsequently free the marginal class of false consciousness nurtured by the traditional bureaucratic elites and Dutch colonizers in Java.

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