Search results for "will"

Implementation of IFRS in Japan: An Analysis of Voluntary Adoption by Listed Firms

2019

Since 2010 Japanese listed firms can voluntarily use international financial reporting standards for their consolidated financial statements. Using financial and non-financial data, we carry out a comprehensive research into the adopters’ determinants. We employ a multi-period logit model that considers every annual decision made along the period 2010-2019. We find that the having outside networks through subsidiaries and a strong internal corporate governance system are key factors. We also confirm a contagion effect. Finally, our results suggest that goodwill is also relevant, since only Japanese accounting standards require annual amortization.

Prof. J. Lautenbacha angļu literaturas vēsture XVI. gadsimtenī

1922

Will to power in architecture. Nietzschean inspirations

2022

Nietzsche, having presented his interpretation of the Greek tragedy in which the Apollonian and Dionysian elements interact, developed a comprehensive theory of art In which the will to power plays a fundamental role. He also became increasingly interested In the idea of architecture as an art created out of the will to power and embracing the highest human aspirations. It can be assumed that, as far as the architectural space is concerned, the Apollonian is beautiful, and the Dionysian is sublirae. Both elements are dialectically synthesised in the form of the will to power, which is the most powerful form of spontaneity. It is this will that brings to life the great art that supports man …

Valuing cultural heritage: the social benefits of restoring and old Arab tower

2005

Abstract Cultural heritage protection is a key issue around the world today. In this paper, the contingent valuation method has been applied to obtain the social benefits that stem from the restoration of an old Arab tower in the Valencia Region of Spain. Due to a current and past lack of protection, the remains of this historic monument are few. Therefore, 252 individuals were randomly interviewed. On conducting our study we distinguished between low, average, and high consumers of cultural goods. Our main finding is that the mean willingness to pay (WTP) is considerably higher for the second group. To give further credence to this observation both parametric and non-parametric approaches …

Cytotoxic labdane diterpenes and bisflavonoid atropisomers from leaves of Araucaria bidwillii

2017

Abstract Chemical investigation of a methanolic extract of leaves from Araucaria bidwillii (Araucariaceae) from Egypt afforded four new labdane diterpenoidal metabolites (1–4) together with one known diterpene, 7-oxocallitrisic acid (5), two triterpenoidal metabolites, 2-O-acetyl-11-keto-boswellic acid (6) and β-sitosterol-3-O-glucopyranoside (7), phloretic acid (8), and two methylated bisflavonoids, agathisflavone-4′,7,7″-trimethyl ether (9) and cupressuflavone-4′,7,7″-trimethyl ether (10). The new metabolites 1–4 were unambiguously identified by applying extensive 1D and 2D NMR spectroscopic studies as well as HRESIMS. The relative and absolute configurations of 1–4 were determined using …

Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments

2015

We examine the effects of pressures from client management and the audit firm’s own management control systems (MCS) on auditors’ willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept the client’s aggressive accounting react by increasing the size of the proposed adjustment needed to bring the client’s accounting into conformity with GAAP. However, we find that when client management promotes the jointness of interests they share with the auditor or the audit firm’s MCS focuses the auditor more on client service quality the auditor experiences increased affinity for the client an…

Parents’ Willingness and Perception of Children’s Autonomy as Predictors of Greater Independent Mobility to School

2019

The present study aimed to examine the factors associated with different forms of independent mobility (IM) to school (IM one way and IM both ways) according to their parents&rsquo

Proposals for improvement of Annex I of Directive 92/43/ EEC: Central Italy

2021

The main purpose of the 92/43/EEC Habitats Directive is to contribute to the conservation of biodiversity, understood as habitat types and species of the flora and fauna of the European Union. To achieve this goal, natural and semi-natural biodiversity as a whole must be recognized and included in its annexes. As for the conservation of biotopes, named habitat types, Italy is unfortunately lacking as it the Annex I does not include important ecosystems that are typical of its territory, rare for biogeographical reasons or threatened. Therefore, the opportunity to identify a first list of significant habitats for central Italy is discussed here. For each of the new proposed types (new habita…

Recensione a: Stefano Bacin, Imperativo, Guida, Napoli 2011, in: "Il Cannocchiale", 2013.

2013

Si presenta il volume di Stefano Bacin, in cui l'autore analizza il concetto di imperativo nella filosofia kantiana e nelle elaborazioni etiche contemporanee.

Knowledge, attitudes, and practices about homelessness and willingness-to-pay for housing-first across 8 European countries: a survey protocol

2018

Contains fulltext : 200223.pdf (Publisher’s version ) (Open Access) Background: Most European countries report rising numbers of people experiencing homelessness. For those with mental disorders, interventions are centered on achieving mental health and drug rehabilitation alongside housing readiness, often to the detriment of access to housing. Notwithstanding, more European countries are investing in a new model, Housing First (HF), which postulates immediate access to permanent housing with no initial requirements for treatment. While results of the European HF programs are published on individual-level data, little is known about the opinions of the general population about homelessness…