Athletes in the intangible in the financial statements of Football: Comparison of the practices of Brazilian and European Clubs

This is a historic challenge in the accounting area: how to translate the values that these athletes represent to their teams into numbers and data. They are active, of course. The question is: how to classify them and, mainly, measure their economic achievement for the clubs they defend. Although new specific devices aim to make the task simpler, general regulations in the Brazilian scenario, such as the non-possibility of revaluing assets, hinder the identification of the real situation and the value of the main assets of national clubs: professional players. The article aimed to perform a qualitative analysis of the accounting policies and procedures recognized in the accounts of Brazilian professional football clubs in relation to the registration, amortization and impairment of the intangible with athletes, comparing them to three international teams. Palmeiras, Corinthians and Flamengo were the national teams selected in comparison to Manchester United (ING), Borussia Dortmund (ALE) and Barcelona (ESP). The research concludes that the degree of disclosure and information contained in the pieces varies according to the market, the regulations in force at the site and, mainly, the structuring of the teams' properties, with the best performing clubs having greater descriptive content and information in their Tales. Although a good part of the texts and reports are limited to a reproduction of policies and practices explained in norms and legal texts, without offering the accounting users useful information for their decision making.

A Negotiated Disadvantage? California Collective Bargaining Agreements and Achievement Gaps

Using panel data from three successive collective bargaining (CBA) negotiation cycles from 277 California school districts in a difference-in-differences framework, I investigate the relationship between changes in CBA restrictiveness and racial and economic achievement gaps over time. I find that achievement gaps in California are smaller where contracts increase in restrictiveness in class size and larger where contracts increase in restrictiveness in teacher evaluation and leave policies over time, though this is not the case for all student subgroups. These effects are primarily concentrated in math, are small in magnitude, and are sometimes delayed in their timing. Altogether, this study provides some evidence that contract changes are associated with the educational opportunities of school districts’ diverse and economically disadvantaged students.

Determinants of economic achievement for women entrepreneurs in Ethiopia

The main objective of this paper is to assess the determinants and challenges of economic achievement for women entrepreneurs in Ethiopia. The study used 698 sample women entrepreneurs selected randomly from a total of 2450 respondents. The data were analyzed using descriptive statistics and multiple linear regression models. The results revealed that there is a high rate of challenges for divorced (30%) and widowed (41%) women entrepreneurs in the selected area. The results of multiple linear regression show that the educational level, family size, region (SNNP, Gambella, Harari, Dire Dawa, and Addis Ababa), parents’ educational level, number of financially dependent people, business experiences, and access to raw materials were positive predictors of the income of women entrepreneurs. It is also found that entrepreneurial area (Afar, Amhara, and Oromiya), marital status (divorced and widowed), entrepreneurship training, enterprise’s license, and lack of supporting institutions were negatively related with the income of women entrepreneurs. Therefore, improving entrepreneurs’ and parents’ education, providing entrepreneurship training, sharing business experiences, supporting entrepreneurs is the main instrumental in minimizing the factors affecting the income of women entrepreneurs. Moreover, it is advisable if the business participation status of women be assessed periodically to monitor the situation and to take appropriate measures for combating and preventing the challenges facing women entrepreneurs in economic growth.

From Authoritarian to Democracy in Indonesia: A Costly Fiction of Sustainable Human Security?

Empirically successful stories of both authoritarianism and democracy in materializing economic achievement as well as securing political stability may make some people confused in evaluating the two systems, whether they are suitable for humanism or not. There have been contested views on their virtues related to the preservation of human security as one of the most critical aspects of humanism. This study investigates which one of the two existing political regimes is more suitable for the sustainability of secured human security. Relying on the case of Indonesia, which experienced in adopting the two different political regimes, I argue that in the long run democracy is better and conducive for securing sustainable human security than authoritarianism. This study used a qualitative method enriched by diachronic approach. Keywords: authoritarianism; democracy; human security.

Start-up nationalism: The rationalities of neoliberal Zionism

This article examines current manifestations of Zionist political-economy by analyzing discourses that frame Israel as a “Start-Up Nation”—that is, a unique economic achievement that offers a successful business model for the world. By focusing on the 2009 book from the Council of Foreign Relations, Start-Up Nation, this article theorizes “neoliberal Zionism” as a manifestation of Zionism that valorizes specific kinds of neoliberal rationalities in order to garner support for the State of Israel. In particular, neoliberal Zionism produces an entrepreneurial Israeli citizen-subject whose unique cultural attributes derive from compulsory military service and a Zionist past sanitized of conflict with Palestinians. Further, these discourses position this neoliberal Zionist subject as economically out-competing Arabs and Palestinians. At stake is how neoliberalism and exclusionary nationalism potentially mobilize each other and operate as “management” models for other states to adopt.

Burden of injuries in Vietnam: emerging trends from a decade of economic achievement

BackgroundVietnam has been one of the fastest-growing world economies in the past decade. The burden of injuries can be affected by economic growth given the increased exposure to causes of injury as well as decreased morbidity and mortality of those that experience injury. It is of interest to evaluate the trends in injury burden that occurred alongside Vietnam’s economic growth in the past decade.MethodsResults from Global Burden of Disease 2017 were obtained and reviewed. Estimates of incidence, cause-specific mortality, years lived with disability, years of life lost, disability-adjusted life years were analysed and reported for 30 causes of injury in Vietnam from 2007 to 2017.ResultsBetween 2007 and 2017, the age-standardised incidence rate of all injuries increased by 14.6% (11.5%–18.2%), while the age-standardised mortality rate decreased by 11.6% (3.0%–20.2%). Interpersonal violence experienced the largest increase in age-standardised incidence (28.3% (17.6%–40.1%)), while exposure to forces of nature had the largest decrease in age-standardised mortality (47.1% (37.9%–54.6%)). The five leading causes of injury in both 2007 and 2017 were road injuries, falls, exposure to mechanical forces, interpersonal violence and other unintentional injuries, all of which increased in incidence from 2007 to 2017. Injury burden varied markedly by age and sex.ConclusionsThe rapid expansions of economic growth in Vietnam as well as improvements in the Sociodemographic Index have occurred alongside dynamic patterns in injury burden. These results should be used to develop and implement prevention and treatment programme.

Between-School Variability in Achievement Gaps

Achievement gaps are well documented by income and race/ethnicity. Comparatively little research, however, has investigated between-school differences in these gaps. Using publicly available data from California, Oregon, and Washington from the 2014-15 to 2017-18 school years, we estimate school-level racial and economic achievement gaps by grade and content area. We find the majority of the variance in these estimates lies between schools (within district). We then investigate the extent to which these estimates depend upon geography, with visual displays (maps) providing clear evidence of spatial clustering. Finally, we build a computational model using the physical location of the school (longitude and latitude) to predict the achievement gap. We find approximately 18-61% of the total variability accounted for by location, depending on the specific model. We further use the residualized estimates to identify schools with unexpected achievement gaps. Implications for future research and educational systems-level reform are discussed.

The Effects of Creating Shared Value on the Hotel Performance

The current literature on sustainable practices shows that social missions and economic achievement can be compatible. However, very few studies have offered a quantitative perspective on this relationship. This study presents the first empirical evidence of the effects of the creating shared value (CSV) principle on the performance of companies. Using a sample of Spanish hotels, the results suggest that companies that apply CSV achieve higher financial performance. These findings represent a substantial contribution to the literature and shed light on how to efficiently implement CSV practices to simultaneously achieve economic and social benefits.