Search results for "accounts"
showing 10 items of 36 documents
The Role and the Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Spain
2017
AbstractThe way Spain adapted the legislation to the Accounting Directives as well as a brief analysis of the Spanish standard setting process is followed by a description of the influence of International Financial Reporting Standards (IFRS) is the Spanish legislation and the different stakeholders’ position on IFRS. We show and explain why the local General Accepted Accounting Principles (GAAP) are clearly inspired by IFRS principles, even for Small- and Medium-Size entities, while at the same time there is no direct application of IFRS and no mention of IFRS as a complementary source of interpretation. We explain the influence of different stakeholders in the standard setting process and…
Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus
2017
Submitted version of an article published in the journal Accounting in Europe. There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in Belarus and factors that are shaping its development. In Belarus, IFRS has been adopted through layering where it is an additional requirement to the existing reporting specified by the national accounting regulations. We explore how global standards were transposed and function in a highly specific institutional context. Based on an examination of reporting in the banking sector, we conclude that d…
Hacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y local
2018
[EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Re…
RÉCITS NATIONAUX D´ÉLÈVES ESPAGNOLS ET PORTUGAIS
2019
Abstract This study aims at understanding how the master narratives conveyed by the national accounts given by 14 to 18-year-old Spanish and Portuguese students converge or differ from one another and how they relate to national identity and temporal orientation. Data analysis was carried out in a qualitative approach inspired by Grounded Theory. The results suggest a parallel but conceptually convergent schematic template focused on initial conquests, a golden period of maritime discoveries, and a recent dictatorship overcome by the restoration of democracy. Some particularities of students’ accounts linked to specific historical situations in each country, as well as diversified attitudes…
Determinants of COVID-19 Vaccine Rollouts and Their Effects on Health Outcomes
2022
Background Vaccination against the coronavirus disease (SARS-CoV-2) is understood to be the key way out of the COVID-19 pandemic. Limited evidence exists on the determinants of vaccine rollouts and their health effects at the country level. Objective Examine the determinants of COVID-19 vaccine rollouts and their effects on health outcomes. Methods Ordinary least squares regressions with standard errors clustered at the country level for Cross-section and Panel daily data of vaccinations and various health outcomes (new COVID-19 cases, fatalities, intensive care unit (ICU) admissions) for an unbalanced sample of about 200 countries during the period 16 December 2020 to 20 June 2021. Results…
Retrospective Experiences of First-Episode Psychosis Treatment Under Open Dialogue-Based Services: A Qualitative Study.
2021
AbstractOpen Dialogue (OD) is an integrated approach to mental health care, which has demonstrated promising outcomes in the treatment of first-episode psychosis (FEP) in Finnish Western Lapland region. However, little is known how treatment under OD is retrospectively experienced by the service users themselves. To address this, twenty participants from the original Western Lapland research cohort diagnosed with psychosis (F20–F29) were asked about their treatment of FEP, initiated under OD 10–23 years previously. Thematic analysis was used to explore how the treatment was experienced. Most participants viewed network treatment meetings as an important part of their treatment, as they enab…
Efeitos das práticas verdes na lealdade: proposta de um modelo para o segmento hoteleiro colombiano
2021
Resumen El propósito de este estudio fue analizar la incidencia de las prácticas verdes como impulsoras para generar confianza, satisfacción y lealtad en los huéspedes. Para ello, a partir de una muestra de 302 huéspedes de hoteles en Bogotá, Colombia, se estimó un modelo de ecuaciones estructurales a través de la regresión de mínimos cuadrados parciales. Los resultados obtenidos evidencian que las prácticas sostenibles contribuyen al aumento de la confianza y la satisfacción de los huéspedes, y que estas, a su vez, influyen positivamente en su lealtad hacia el hotel. Además, dichos resultados ponen de manifiesto que una comprensión más profunda del perfil de los turistas medioambientalment…
Understanding the shortcomings of commodity-based technology in input-output models: an economic-circuit approach
2004
International audience; The Make-Use Model serves as a basis for most national accounting systems as the System of National Accounts (SNA) and is acknowledged as the most suitable model for interregional analysis. Two hypotheses are traditionally made featuring either industry-based technologies (IBT) or commodity-based technologies (CBT). While industry-based technologies can be easily interpreted in terms of a demand-driven economic circuit, it will be shown that: (1) commodity-based technologies cannot be interpreted as a demand-driven economic circuit because this involves computing the inverse of a matrix (the matrix of industry output proportions), which is either impossible or genera…
Z-score and P-score for bankruptcy fraud detection: a case of the construction sector in Latvia
2019
To protect investment and ensure repayment of payables, recent studies have focused on identifying the relationships between company bankruptcy and internal fraud. The P-score model that is based on the most popular Altman Z-score model has been developed to indicate the manipulation of financial statements. Purpose of the study is to determinate the accuracy and the feasibility of P-score and Z-score models to detect fraudulent bankruptcy in regional conditions, based on reports of the Latvian construction companies that failed due to fraud, and during the verification of other known data. Research methodology is based on the background studies of P-score testifying, applying this approach…
Two ways of spilling drink : The construction of offences as ‘accidental’ in police interviews with suspects
2022
This article explores the construction of offences as ‘accidental’ in police-suspect interactions. The data comprise audio-recorded investigative interviews, which were analysed using conversation analysis. In these interviews, suspects often do not explicitly state the nature of their defence when answering police officers’ questions; instead, suspects’ defensive practices or techniques are embedded in the narrative accounts they give of what happened, thus exhibiting rather claiming their ‘innocence’. My focus here is on a particular type of defence, namely, one in which suspects portray an event as having been ‘accidental’. I show that this defence of ‘accident’ is associated with sever…