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

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.

Landscape Works. Balancing Nature and Culture in the Pantelleria National Park

Traditional agricultural practice and peculiar geographical features in the Mediterranean basin have not only moulded cultural and heritage values, but also created the conditions for the development of habitats to be protected. Therefore, Landscape proves a suitable concept both for the enhancement of cultural features and for nature conservation. The aim of this work is to apply the landscape approach to the Pantelleria National Park, providing the opportunity to reflect upon and discuss whether and how to encompass rural landscape planning and management within the broader context of natural values, offering a frame of reference for the zoning of the future Park Plan. Specifically, the research aims to define zoning categories, typical to protected areas planning, using criteria related to landscape features and patterns, environmental quality, traditional agriculture, architectural heritage. Established in 2016, the Pantelleria National Park is the most recent Italian National Park and the first one in Sicily. The Park covers 79% of the island, encompassing two sites of Community Importance as well as one Special Protection Area belonging to the Natura 2000 network. Pantelleria is a microcosm gathering a great variety of natural and human-made landscapes characterized by high levels of complexity embodying the antagonism of two protected ‘noble interests’: Nature and the environment on the one hand, Culture framed as traditional rural practices on the other. The main challenge of the new-founded National Park is to combine quality and values relating to the domain of Nature, which is expanding, with those expressed by Culture, represented by a wide array of historical rural values at risk due to ongoing abandonment of most remote areas.

New Social Movements as Postmodern Challanges To Neoliberalism and Representative Democracy

In this article, the relationship between new social movements, representative democracy and neoliberalism is examined. Starting with student protests in Europe and the United State, the late 1960s have witnessed the emegence of new social movements. Ecological, anti-nuclear, feminist, student, anti-racist, and LGBTI+ protests all have been examined with the scope of the new social movements paradigm. The remarkable protest wave of the 1970s has been followed by contemporary movements in different forms like the Arab Spring and the Occupy movement. Although these movements differ in terms of issues they deal with and goals they seek, they have a lot in common. Unlike the old movements like labour protests, these new movements primarily focus on postmaterial issues. Postmaterial identity demands and rights of these movements conflict with material demands of neoliberal governments. Furthermore, modern democracies fail to address these issues. Representative democracy is seen as an obstacle to political participation. On the other hand, postmodernism is a suitable concept to explain internal discrepancies and dispersion of new social movements. It is argued that (a) the legitimacy crisis of representative democracy and neoliberal response of capitalism to its structural crisis have triggered new social conflicts and movements, (b) these movements differ from old movements in terms of their forms, goals, and demands, (c) new social movements are postmodern.

The unit effect from a performance management perspective

PurposeThe subjective interpretation of numerical information can induce the so-called unit effect, i.e. the scale and unit chosen to quantify such information might influence a person's judgment. Although this bias is well-known, until now, it has been difficult to obtain an overview of the respective research. There are a variety of versions of the unit effect, different terms are used for the same kind of effect and proposals for grouping such effects lack a straightforward typology.Design/methodology/approachA literature review is conducted using a systematic literature search design. We address the following questions: (1) What knowledge exists about the unit effect? (2) What is a suitable concept for structuring the findings? (3) What ideas can be deduced for future research focusing on performance management?FindingsA total of 11 versions of the unit effect and 27 moderating variables are identified and grouped into four contexts in which the effects occur. Structured according to these contexts, research ideas are depicted. They include suggestions for studies adapted to the field of performance management to scrutinize the main effects and moderators addressed in the literature to date as well as to consider additional potential moderators.Originality/valueFew publications explicitly address the unit effect from the perspective of performance management. As one of the core objectives of this business function is to enable rational decision-making based on numerical information, it can be assumed that corresponding research will be very fruitful.

Anti-crisis management of large public catering chains

Against the background of the conducted research, it was found out that the theoretical base in the fi eld of crisis management is not suffi ciently developed to understand the modern practice of managing large public catering networks in a crisis. In our opinion, this aspect may be the cause of errors on the part of managers managing large catering chains and the likelihood of elimination from the market. Not only since the coronavirus pandemic, authorities and auditors have been demanding that catering establishments have a crisis concept. In the event of a crisis, the company can quickly reach its limits. Most often, it is too late to look for a solution only when it leads to stress and, as a result, to chaotic consequences. Those catering establishments that take precautions and have created a suitable concept in advance have an advantage and can respond objectively and purposefully. The corona pandemic has shown what complex problems need to be addressed and what uncertainties this leads to. Only wellinformed managers can successfully lead a catering company and employees out of a crisis. Among food service businesses around the world that have weathered the corona crisis well, fl exibility has been a crucial success factor. Flexible food service companies quickly adapted their business model to the changing behavior of consumers during the crisis. This allowed them to maintain their sales and ensure their existence after the crisis. Some restaurateurs have been able to gain a competitive advantage through fl exibility and quick response, and even attract new customers. The article deals with the issues of anti-crisis management of large public catering networks and develops a comprehensive system of measures aimed at anticrisis management of large public catering networks.

Prinsip Pembangunan Infrastruktur yang Berlandaskan HAM Terhadap Eksistensi Masyarakat Hukum Adat di Indonesia

Infrastructure development can simplify the flow of the economy and provide accessibility for the community to reach public facilities that have been provided. This study aims to examine the problem of infrastructure development in Indonesia, which often occurs in conflicts between indigenous peoples and the government regarding land for infrastructure development on the ulayat lands of indigenous peoples. The research method used normative research with an statute approach, conceptual approach and analyzed descriptively qualitatively. The results show that in infrastructure development in Indonesia, several aspects must be considered, such as the balance of development and the interests of the community, paying attention to aspects of human rights so that this does not happen. One suitable concept is Free Prior Informed and Consent (FPIC) as a form of recognition of the existence of indigenous peoples as the subject of development, not as objects of development.

Evaluation of variable pitot inlet concepts for transonic and supersonic civil aviation

Purpose This paper aims to describe the selection of the ideal variable inlet concept group by using results of aerodynamic investigations, system safety analyses and integration studies. Design/methodology/approach Aerodynamic and functional inlet requirements are explained and variable inlet concept groups are introduced. The concept evaluation by means of a weighted point rating is presented. The respective concept groups are analysed and evaluated regarding economic, functional and safety requirements. Findings By means of this evaluation, the concept group that adjusts the inlet geometry by rigid segment repositioning is identified as most suitable concept group. Originality/value The early selection of the most suitable concept group enables more detailed subsequent concept investigations, potentially enabling the technology of variable inlets for future commercial aircraft.

The Spanish Plurinational Labyrinth. Practical Reasons for Criticising the Nationalist Bias of Others While Ignoring One’s Own Nationalist Position

To analyse the Spanish national question requires considering the relationship between the idea of the nation and the phenomenon of nationalism on one side, and the question of political plurality on the other. The approval of the Constitutional text 40 years ago was achieved thanks to a delicate semantic balancing act concerning the concept of nation, whose interpretation remains open. Academic studies of public opinion, such as the famous Linz-Moreno Question—also known as Moreno Question—that measures the possible mixture of Spanish subjective national identity, are equally the object of wide controversy. The extent to which political plurinationality is a suitable concept for defining the country is not clear because, amongst other reasons, the political consequences that might derive from adopting the concept are unknown. This article sets out the thesis that Spain is a plurinational labyrinth since there is neither consensus nor are there discursive strategies that might help in forming an image of the country in national terms. The paradox of this labyrinth is that, since the approval of the Constitution in 1978, the political actors have accepted that nationality in Spain is insoluble without taking the plurinational idea into account. But, at the same time, it is not easy to assume such plurinationality in practical terms because the political cost to those actors that openly defend national plurality is very high. For this reason, political discourses in Spain on the national question offer a highly ambiguous scenario, where the actors seek windows of opportunity and are reluctant to take risks in order to solve this puzzle situation. The aim of this paper is to analyse which indicators are most efficient for testing how the different actors position themselves facing the phenomenon of the Spanish plurinational labyrinth. The clearest examples are what we refer to here as the concepts of (i) intersubjective national identity and (ii) plurinational governments.

Strategizing: Opening New Avenues in Latin-America. A Systematic Literature Review

Strategizing is a research field devoid of epistemological, theoretical and methodological unity. Instead of seeing it as a disadvantage, we show how this plurality boosts the convergence of different points of view in the practice turn of strategy that challenges its conventional perspective. Through this systematic literature review we detected research opportunities in Latin-America, as well as in the categories of Strategizing such as practices and practitioners. In the first category, we suggest trust as a suitable concept for research on the social nature of practices. And in the second category, customers claim further attention as relevant actors in the creating-delivering-capturing value cycle of the business level strategy.

The lighting refurbishment of places of worship: The case study of the Church of “Santa Maria di Piedigrotta”

Christian church buildings constitute most of the architectural heritage in Italy. In this paper, the case study of the exterior lighting renewal of the Church of “Santa Maria di Piedigrotta”, located in Napoli, is discussed. The lighting project was carried out with the goal of emphasizing the original hierarchies of the building details, that can often be difficult to understand with the current lighting system. The study started with the analysis of the architectural features of the façades and belfry as well as the existing lighting system. In order to allow for the comparison and optimization of the various lighting design solutions, a virtual model of the church was realized in the simulation software DIALuxEvo. In the most suitable concept, both diffused and accent lighting were integrated, allowing for a correct perception of the whole of the façades of Church, thus highlighting its most valuable elements. The results obtained have responded positively to the enhancement and conservation of the historical-artistic works, while also resulting in energy saving. Moreover, the Standards of Law restrictions on “light pollution towards the sky” for historical and monumental buildings have been respected.