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Zheng, Qi, and Ting Ting Wang. "Difficulties of E-Commerce Application in Small and Medium Enterprises." Advanced Materials Research 472-475 (February 2012): 3236–39. http://dx.doi.org/10.4028/www.scientific.net/amr.472-475.3236.
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E-commerce has been particularly influential in the development of small and medium-sized enterprises (SMEs). Along with globalization, information and communications technologies are the best that we have as agents of change among developed economies as well as developing and underdeveloped economies. This paper seeks to understand E-commerce adoption and usage by small and medium-sized enterprises. This paper provides an overview of the study and the research design of the project. It begins with a background to the research, statement of the problem, the significance and concludes of the study.
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Gjoni, Albana, Shpresa Cela, Drini Salko, and Migena Qerimi. "Adoption of IFRS for SMEs in Albania." Research in World Economy 12, no. 2 (January 11, 2021): 158. http://dx.doi.org/10.5430/rwe.v12n2p158.
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Small Medium-Sized Enterprises (SMEs) is one of the most important engines of economic growth in Albania. They make a significant contribution to local and global trade and also to the national economic development. SMEs have the largest proportion of total Albanian employment, almost 78% of the total number of employed people. They generally face difficulties in financing and investing decisions, globalization, and other matters, mainly because of their inappropriate formal financial reports. These enterprises must prepare adequate financial statements and proper accounts to deal with third parties’ needs and ensure stakeholder’s confidence. This requires financial statements to be prepared by international financial reporting standards (IFRS), national accounting standards, and local government laws. Therefore, the International Accounting Standards Board (IASB) provided a new standard to ensure the required financial reporting quality for SMEs. The main focus of this study is to examine the attitudes of financial statement’s information’ users in Albania towards the adoption of this financial reporting standard for SMEs as progress on the general financial reporting process in Albania, and also to estimate their capabilities and interests on this matter.
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Reid, Christopher R., Mark C. Schall, Ryan Z. Amick, Jeffrey M. Schiffman, Ming-Lun Lu, Marty Smets, Haifa R. Moses, and Ryan Porto. "Wearable Technologies: How Will We Overcome Barriers to Enhance Worker Performance, Health, And Safety?" Proceedings of the Human Factors and Ergonomics Society Annual Meeting 61, no. 1 (September 2017): 1026–30. http://dx.doi.org/10.1177/1541931213601740.
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Wearable technologies are changing the way that people interact with the world. Personal physical activity monitors are becoming ubiquitous in our society and are helping to advance user health and performance, yet, many workplaces have not broadly adopted the technologies beyond either low fidelity/complexity pedometer-based applications or, inversely, high fidelity/complexity lab- based evaluations. Considering adoption of wearable technologies in the workplace, some technology-related concerns include; (1) types of data needed to be captured (motion, muscle, temperature, etc.), (2) constraints of sensor design, such as human-sensor system integration (embedded in clothing versus strapped to person), ruggedness, form factor, or weight, and (3) types of data interpretation and feedback applications that exist to translate data into useful information (communication, trend mapping, situational awareness). From the research design perspective, there is difficulty in conducting studies capable of demonstrating a safety or productivity that supports employing wearable technology in the workplace. Difficulties include poor access to workplaces and varied worker populations to conduct research, lack of funding, and the need for extended time periods to demonstrate utility (often longer than the lifecycle of the technology in question). Considering the industry perspective, barriers to adopting wearable technologies include lack of convincing data, cost, and anticipation of reduced productivity, poor usability, and/or information overload. Additionally, employee privacy concerns and public policy implications may provide challenges. Another potential barrier may be that some practitioners, however, believe that innovative technologies may be adopted without rigorous testing. This may have short term success to garner interest but may create a barrier to adoption in the long term if the devices are found to have no near or mid- term efficacy. The overarching goal of the session will be to improve understanding of different perspectives as it relates to the use, barriers, and adoption of wearable technologies and generate discussion for overcoming such barriers to improve the process of research to practice to research (RtPtR). The panelists are from a variety of industry sectors and academia. The session will begin with a 5- minute introductory statement from each panelist; therefore, most of the session will be a discussion between panelists and audience.
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Thi Ngoc, Bui. "Impact of factors on fair value accounting: empirical study in Vietnam." Investment Management and Financial Innovations 17, no. 3 (August 7, 2020): 10–26. http://dx.doi.org/10.21511/imfi.17(3).2020.02.
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Due to the ongoing process of globalization, enterprises need to provide financial statements in accordance with international practices, in which information about assets and liabilities should be presented at fair values rather than at original prices. Fair value is supported by the International Accounting Standards Board and the Financial Accounting Standards Board. The purpose of this study is to evaluate the adoption of fair value accounting in Vietnam and the impact of factors on the adoption of fair value. The paper used the analytical framework of previous studies to identify factors affecting the adoption of fair value. Additionally, this study applied quantitative research methods and collected data by sending questionnaires to 127 accountants and directors of listed companies. Particularly, binary logistic regression was conducted to investigate the extent of the impact of each factor on the adoption of fair value. The results have shown that human resources have the strongest and positive impact on the adoption of fair value, and this is followed by the benefits of fair value. Difficulties and markets negatively affect the use of fair value. Furthermore, the control variables that affect the use of fair value are sector, size and length of operation with different levels of impact. The accuracy rate of the overall predictive model is 85.8%. The findings provide guidance of the application of fair value accounting in companies and give recommendations to policy makers in establishing a legal accounting framework in Vietnam.
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Malinovskaya, N. V. "Development trends in public reporting during the digitalization." International Accounting 23, no. 5 (May 15, 2020): 484–502. http://dx.doi.org/10.24891/ia.23.5.484.
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Subject. The article explores the impact of digitalization on the way public reporting of business entities develops. Objectives. The study reveals the substance of today's trends in the development of public reporting as ICT evolve. I also try raising the public awareness about the XBRL format to submit financial statements and integrated reporting. Methods. The study relies upon general methods of research, such as the analysis, synthesis, comparison, generalization, abstraction. Results. The article classifies development trends in public reporting classifying them by scale, inquiry of users, technological means. I determine why such trends arose in terms of technological means. XBRL is found to be a promising format for business data transfer, with difficulties in adopting it being studied by the Russian scholars, who specialize not only in accounting and financial reporting, but also in ICT. I unfold opportunities XBRL gives for sharing and distributing IFRS financial statements electronically. I also evaluate the potential of XBRL for circulating integrated reporting packages among users, though its adoption is impeded due to the non-existent taxonomy of integrated reporting. Conclusions and Relevance. ICT, modern communication means constructively promote public reporting. XBRL is widely spread internationally to release financial statements electronically, since the IFRS Foundation has outlined the IFRS taxonomy, which is constantly updated and adjusted for IFRS amendments. XBRL presentation of integrated reporting is indispensable without the uniform taxonomy of integrated financial reporting.
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Kindras, Iryna. "SELECTION OF LANGUAGE AND SPEECH MATERIAL FOR TEACHING FUTURE PHILOLOGISTS OF ORAL TURKISH MONOLOGICAL STATEMENTS ON THE ELEMENTARY LEVEL." Visnyk Taras Shevchenko National University of Kyiv. Pedagogy, no. 1 (7) (2018): 23–28. http://dx.doi.org/10.17721/2415-3699.2018.7.06.
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The article investigates of language and speech material for teaching future philologists of oral Turkish monological statements on the elementary level. In particular, the difficulties of teaching Turkish on the elementary level are analyzed, the criteria for selection of material for formation oral Turkish monological statements of students on the elementary level are proposed. Analysis of the literature on psychology showed that the quality of teaching process depends on the individual capabilities of the student and other factors that affect the teaching process. These factors include difficulties of teaching Turkish on the elementary level. According to the functional and psychological scheme of production oral monological statements the difficulties associated with the occurrence of a natural need of expression in a foreign language and the complexity of the definition of speaking and composition related to the definition of semantic content and logical sequence expression, means and methods of forming opinions and the difficulty of developing and implementing articulation program are differentiated. In addition, o the elementary level of study of Turkish language students facing the difficulties caused by the consequences interlingual interference. Interlingual interference affects basic aspects of language such as phonetics, grammar and semantics and can be a obstacle in learning a foreign language. Among the linguistic difficulties selected: phonetic (presence of phonemes that are not in native language; no equivalents of some consonants in the Ukrainian language [s]> [j]; [ğ]> yumuşak g; «law of consonants harmony (Ünsüz benzeşmesi)"; shift of emphasis), lexical (words similar in sound, adoption, use expressions that do not have equivalents; use established pair of expressions), morphological (agglutination; a special system case) and syntactic (reverse word order, punctuation rules of Turkish language different from Ukrainian). Selection lexical material should be based on the following criteria: frequency, themes and communicative value; for the selection of grammatical material defined such criteria as: frequency, the necessity and structural excellence; for the phonetic material we propose such criteria as: the degree of difficulty in mastering the phonetic phenomenon and normativity. The criteria of selection of educational texts for reading and listening are authenticity, speech excellence; availability; compliance with program requirements, age-related interests and needs of students and also the criterion of limited time of soundtracks.
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Angeloni, Silvia. "Cautiousness on convergence of accounting standards across countries." Corporate Communications: An International Journal 21, no. 2 (April 4, 2016): 246–67. http://dx.doi.org/10.1108/ccij-06-2015-0034.
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Purpose – The purpose of this paper is to provide an updated picture of the convergence process between International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US GAAP), with IFRS clearly emerging as a global financial reporting benchmark. This study is aimed at evaluating the main benefits but also some significant issues arising from the adoption of a single set of accounting standards. Design/methodology/approach – The main examples of theoretical and empirical literature for and against IFRS implementation are reviewed. Findings – Since markets became increasingly global, the comparability of financial statements is required to enable better corporate communication and transparency to the advantage of all stakeholders. The main difficulties of IFRS adoption by the USA are explored. Practical implications – The study’s implications are to emphasize the practical obstacles to resolving the issues of financial communication through a uniform set of standards, by highlighting the importance of taking into account other dynamics in improving the corporate disclosure domestically and globally. Originality/value – The key contribution of this study is to reflect on the best ways to reach global communication without sacrificing the effectiveness and affordability of financial reporting.
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Heo, Kyongsun, and Seoyoung Doo. "Segment Reporting Level And Analyst Forecast Accuracy." Journal of Applied Business Research (JABR) 34, no. 3 (May 7, 2018): 471–86. http://dx.doi.org/10.19030/jabr.v34i3.10170.
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In a setting where the primary financial statements have been converted from individual financial statements to consolidated financial statements in Korea, we examine the effect of segment information disclosed by the firm on analysts’ consolidated-base earnings forecast accuracy. Since Korean firms have prepared the primary financial statements on a non-consolidated basis in the pre-IFRS regime, the adoption of International Financial Reporting Standards (IFRS) leads to a great deal of difficulties and complexities in making accurate consolidated forecasts for users of financial statements, even for financial analysts who are sophisticated users of financial statements. In this situation, we conjecture that the amount of details and types of information in segment disclosure will influence analysts’ forecast accuracy. Consistent with the prediction, we find that financial analysts are able to make more accurate earnings projections when firms provide more disaggregated accounting figures by each segment. Moreover, we find that analysts can make forecasts more accurately when firms disclose more persistent earnings component (i.e., segment operating income). Furthermore, we find that the effect of the segment disclosure levels on analysts’ forecast accuracy is more pronounced for firms with multi-segments. Our results indicate that disaggregated segment information is a useful source for financial analysts to have better understanding about complete picture of firms’ consolidated earnings and improve their forecasting performance.
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Danshina, Yuliia Volodymyrivna. "CONCEPTUALIZATION OF THE INSTRUMENTARIUM OF THE NET INTERACTION IN THE CONTROL OVER THE SYSTEM OF ADMINISTRATIVE SERVICES PROVISION IN UKRAINE." SCIENTIFIC BULLETIN OF POLISSIA, no. 3(15) (2018): 132–41. http://dx.doi.org/10.25140/2410-9576-2018-3(15)-132-141.
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Urgency of the research. The purposes of the Concepts [1; 2] define the formation of electronic governance performed on the basis of interaction among state, civil and business sectors, namely, a creation of conditions, which will give an opportunity for citizens to take a participation in the state – governance processes. Target setting. At the same time, the government needs to develop and provide tools that would maximize the involvement of all interested parties to the discussion and processes of adoption of state – governance decision and to the processes aimed at the development of electronic governance. Actual scientific researches and issues analysis. The problematics of modern understanding and conceptualization of models of governance has become a subject of scientific research results of many national scientists, as is an indisputable research interest for understanding of modern domestic governance processes. At different times these issues were considered by such scientists, as: V. Averianov, V. Bakumenko, Y. Kovbasiuk, M. Pasechnyk, Y. Surmin, Y. Sharov, and others. Uninvestigated parts of general matters defining. One of the most important ways to develop and improve the control over the system of administrative services provision in the context of electronization should become a greater openness of the system for the external environment. The research objective. In order to achieve results, it is necessary to take into account all possible organizational difficulties, to overcome them, analyzing and relying on the existing international practices in this area. The statement of basic materials. The article recommends the introduction of technology crowd sourcing into the control over the system of administrative services provision. A wide range of advantages for the control over the system of administrative services provision due to the usage of Crowd concept. Conclusions. The usage of Crowd concept will become one of the key directions in order to improve the control over the system of administrative services provision in the context of electronization and a legislative response will give an opportunity to increase the quality of adoption of state – governance decisions and to stabilize the level of credibility on the part of citizens towards their government.
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Pawlik, Andrzej. "BANK SPÓŁDZIELCZY (COOPERATIVE BANK) AS A GUARANTOR OF THE STABILISATION OF THE LOCAL FINANCIAL SYSTEM1." SCIENTIFIC BULLETIN OF POLISSIA, no. 1(17) (2019): 173–79. http://dx.doi.org/10.25140/2410-9576-2019-1(17)-173-179.
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Urgency of the research. One of the most essential sources of supporting regional and local development is the banking system. Target setting. The study presented describes cooperative banking, represented by Bank Polskiej Spółdzielczości S.A. and Bank Spółdzielczy w Kielcach. The use of the statistical data analysis method allowed to demonstrate the strong position of cooperative banking in the market, fostering regional and local development. Actual scientific researches and issues analysis. The foundations for the modern cooperative banking sector were laid by cooperative financial organisations functioning more than 150 years ago [Pawlik, 2017, s. 152]. Its history is connected with difficulties faced in the period of partitions, work at the foundations after the end of World War I and Poland’s regaining its national independence. Uninvestigated parts of general matters defining. At present, cooperative banking functions as a result of the adoption by the Sejm of the Republic of Poland on 7 December 2000 of the act on the functioning of cooperative banks, their associations and associating banks, which ensured new legal conditions for the functioning of the sector2. The research objective. The article formulates the hypothesis that nowadays activities of cooperative banks will contribute to regional and local development. The statement of basic materials. One of the most essential sources of supporting regional and local development is the banking system. This system can guarantee the stabilisation of the local financial system. By supporting the development of regional and local entrepreneurship through loans, investment activities of the banks and financial and investment consulting, it will determine the identity of the region concerned. Conclusions. The use of the statistical data analysis method allowed to demonstrate the strong position of cooperative banking in the market, fostering regional and local development.
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Uemura, Hiroshi. "Effects of CEO Turnover and Board Composition Reform on Improvements in the Internal Control Quality." International Journal of Financial Research 9, no. 3 (May 6, 2018): 36. http://dx.doi.org/10.5430/ijfr.v9n3p36.
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Several serious accounting scandals have occurred in Japan in recent years (e.g., Olympus); however, the government, regulators, and auditing standard setters have struggled to identify new directions for corporate governance in listed companies, such as standard setting to address risks of fraud in an audit or the adoption of new corporate governance codes. The validity and effectiveness of monitoring by outside directors have received criticism within such a context. Nevertheless, in 2015, accounting fraud at Toshiba was discovered, which surprisingly involved upper management; the outside directors had failed to detect and prevent this fraud. Again, the monitoring function of the Japanese board of directors and outside directors was viewed with suspicion. Thus, this study examines Japanese corporations that disclose significant deficiencies (SDs) in internal controls over financial reporting (ICFR) and determines whether replacing the chief executive officer (CEO) and enhancing board members’ independence and financial expertise are followed by SD remediation. The results indicate that Japanese companies that disclose SDs in ICFR are more likely to replace their CEOs and enhance board independence. In addition, this study finds that although these actions do not affect SD remediation, upgrading the board’s accounting expertise does correlate positively with SD remediation. Moreover, if a company remediates a SD by increasing the number of accounting experts on the board, an increase in audit fees during the following term can be mitigated. These findings should be of interest to Japan’s regulators, auditing standard setters, and financial statement users when considering improvements in the quality of internal controls. In particular, these individuals must realize that the control environment is not improved in Japanese firms merely by replacing the CEO and increasing board independence, particularly because new CEOs encounter difficulties in changing the environment established by their predecessors.
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Marshman, Z., S. M. Ahern, R. R. C. McEachan, H. J. Rogers, K. A. Gray-Burrows, and P. F. Day. "Parents’ Experiences of Toothbrushing with Children." JDR Clinical & Translational Research 1, no. 2 (April 26, 2016): 122–30. http://dx.doi.org/10.1177/2380084416647727.
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Globally, dental caries is one of the most prevalent diseases and is more common in children living in deprived areas. Dental caries is preventable, and guidance in the United Kingdom recommends parental supervised brushing (PSB): a collection of behaviors—including twice-daily toothbrushing with fluoridated toothpaste—that should begin upon eruption of the first tooth (approximately 6 to 12 mo of age) and for which children need to be helped or supervised by an adult until at least 7 y of age. The aim of this study was to explore parents’ experiences of toothbrushing with their young children and to establish barriers and facilitators to PSB at individual, interpersonal, and environmental levels according to the theoretical domains framework. Qualitative semistructured interviews guided by the framework were conducted with 27 parents of young children (<7 y) in 2 deprived areas of the United Kingdom. Framework analysis was used. Parents were not aware of national guidance concerning their active involvement in toothbrushing; however, they did have detailed knowledge of toothbrushing practices for children, and their intentions were to brush their children’s teeth themselves twice every day as part of a family routine. Nonetheless, parents’ difficulties experienced in managing their children’s challenging behavior and the environmental context of their stressful lives meant that many parents adopted a role of simply reminding their children to brush or watching them brush. As such, the main barriers to PSB among parents living in deprived areas were skills in managing their children’s behavior and environmental influences on family life. The results of our study have clear implications for the development of appropriate interventions to address the modifiable barriers to improve parental adoption of PSB. Knowledge Transfer Statement: The results of this study will be used to develop a behavior change intervention to encourage parental supervised brushing. The intervention—which is likely to be delivered through health practitioners rather than dental teams—will be developed to reduce dental caries among young children and will require evaluation in terms of its clinical and cost effectiveness.
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Hui, C., S. Kuhn, and H. MacDonnell. "Statement on International Adoption." Canada Communicable Disease Report 36, ACS-15 (December 2010): 1–17. http://dx.doi.org/10.14745/ccdr.v36i00a15.
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Agustine, Eska Madya, Titin Sutini, and Ai Mardhiyah. "Skrining Perilaku Remaja Di Lembaga Pembinaan Khusus Anak (LPKA) Kelas II Bandung." Jurnal Keperawatan Komprehensif 4, no. 1 (February 12, 2018): 32. http://dx.doi.org/10.33755/jkk.v4i1.96.
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AbstrakRemaja yang menjalani kehidupan di Lembaga Pembinaan Khusus Anak (LPKA) akan berbeda dengan kehidupan teman-teman seusianya, mereka tidak merasakan kebebasan seperti kehidupan di luar LPKA, dengan kondisi seperti ini akan terjadi beberapa masalah perilaku pada remaja tersebut. Tujuan penelitian ini untuk mengetahui gambaran perilaku remaja di Lembaga Pembinaan Khusus Anak (LPKA) Kelas II Bandung. Metode penelitian yang digunakan yaitu deskriptif kuantitatif dengan teknik total sampling. Responden dalam penelitian ini sebanyak 56 orang dengan menggunakan analisis distribusi frekuensi. Instrumen yang digunakan menggunakan Strenght and Difficulties Questionnaire (SDQ), sebanyak 25 item pernyataan. Nilai validitas 0,012 dan nilai reliabilitas 0,773. Hasil penelitian ini menunjukkan 38 responden (67,9%) memiliki perilaku normal, 10 responden (17,9%) memiliki perilaku borderline dan 8 responden (14,2%) memiliki perilaku abnormal. Perilaku abnormal ini ditunjukkan dengan gejala sebagian besar responden mengalami kecemasan, kekhawatiran dan kegelisahan. Sebagian kecil responden berada pada kategori perilaku abnormal dan borderline. Oleh karena itu, perlu diperhatikan kembali aspek perilaku remaja di LPKA melalui kegiatan-kegiatan pembinaan agar tidak terdapatnya masalah perilaku dalam remaja tersebut. AbstractThe adolescents who live in the Youth Detention Center (Indonesia: LPKA) will have a different living from their peers, they do not feel the freedom like living outside of LPKA, with this condition there will be some behavioral problems in these adolescents. The purpose of this study was determining the description of adolescents’ behavior in the LPKA Class II Bandung. The research method was using descriptive quantitative by total sampling technique. Respondents in this study were 56 people using distribution frequency analysis. Instruments was adopting Strength and Difficulties Questionnaire (SDQ), as many as 25 items statement. The validity value was 0.012 and the reliability value was 0.773. The results of this study showed 38 respondents (67.9%) had normal behavior, 10 respondents (17.9%) had borderline behavior, and 8 respondents (14.2%) had abnormal behavior. This abnormal behavior was indicated by symptoms of the most respondents who experienced anxiety, worry, and restlessness. A small percentage of respondents were in the category of abnormal and borderline behavior. Therefore, it is necessary to re-take a concern about the adolescents’ behavior aspects in LPKA through coaching activities so that there will be no behavioral problems in those adolescents.
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Gutierrez, Fernando, Dejing Dou, Stephen Fickas, Daya Wimalasuriya, and Hui Zong. "A hybrid ontology-based information extraction system." Journal of Information Science 42, no. 6 (July 11, 2016): 798–820. http://dx.doi.org/10.1177/0165551515610989.
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Information Extraction is the process of automatically obtaining knowledge from plain text. Because of the ambiguity of written natural language, Information Extraction is a difficult task. Ontology-based Information Extraction (OBIE) reduces this complexity by including contextual information in the form of a domain ontology. The ontology provides guidance to the extraction process by providing concepts and relationships about the domain. However, OBIE systems have not been widely adopted because of the difficulties in deployment and maintenance. The Ontology-based Components for Information Extraction (OBCIE) architecture has been proposed as a form to encourage the adoption of OBIE by promoting reusability through modularity. In this paper, we propose two orthogonal extensions to OBCIE that allow the construction of hybrid OBIE systems with higher extraction accuracy and a new functionality. The first extension utilizes OBCIE modularity to integrate different types of implementation into one extraction system, producing a more accurate extraction. For each concept or relationship in the ontology, we can select the best implementation for extraction, or we can combine both implementations under an ensemble learning schema. The second extension is a novel ontology-based error detection mechanism. Following a heuristic approach, we can identify sentences that are logically inconsistent with the domain ontology. Because the implementation strategy for the extraction of a concept is independent of the functionality of the extraction, we can design a hybrid OBIE system with concepts utilizing different implementation strategies for extracting correct or incorrect sentences. Our evaluation shows that, in the implementation extension, our proposed method is more accurate in terms of correctness and completeness of the extraction. Moreover, our error detection method can identify incorrect statements with a high accuracy.
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Mohamud, Hussein Hillowle, and Fredrick Warui. "Innovative Banking Practices and Financial Performance of Commercial Banks in Kenya." International Journal of Current Aspects in Finance, Banking and Accounting 3, no. 1 (August 13, 2021): 41–53. http://dx.doi.org/10.35942/ijcfa.v3i1.180.
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Commercial banks serve as key financial intermediaries in facilitation of the flow of money in the banking industry. Commercial banks offer credit to investment banks in order to offer investment opportunities for risky investments especially for financial securities using depositors’ money. Globally, banks are affected by broad difficulties in the operating environment. The banking industry has embraced innovation to sustain competitiveness. Financial innovations used by commercial banks revolve around the latest product, service and its conveyance to consumers. Consequently, this information influenced the research with its aim as; investigating innovative banking applications and monetary capability of banks. Particular goals included examining how; real time gross settlements (RTGS), electronic fund transfers (EFT), pay bill innovation in mobile banking and the extent of agency banking influence monetary potential of banks. Research anchored on the Schumpeter theory of innovations, the agency and bank-led theories. It was explanatory in nature and applied a census approach to gather information. The targeted group included commercial banks registered under the Central Bank totalling to 42 tiers 1. Raw and derived data was equally utilized including, financial statements and face to face interviews with top level managers. Collected information was examined by SPSS. Given conclusions were dispensed descriptively, and by inferring to statistical presentations. The resulting conclusion was that; when RTGS, agency banking, EFT, and mobile banking are solely brought up/down by a single unit, financial performance increased/ decreased by 0.163, 0.27, 0.197, and 0.318 units. At a constant however, financial performance remained at 0.236 out of 5 units. In conclusion, commercial in banks have significantly relied on innovative banking practices to shift their financial performance to new heights. The study has particularly placed both mobile and agency banking at a more central position in driving financial performance to the desired level than other factors including the RTGS and EFT. As part of the recommendations, managements of commercial banks should consider scaling up their adoption of RTGS, agency banking, EFT, and mobile banking as ways of reducing the operating cost of their respective banks reducing banking hall congestions since most of the frequently sought banking services can be achieved without one on one meeting with the bank tellers. Management should also consider adopting more innovative banking practices besides those this research investigated.
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Smith, Christelle, and Elmar R. Venter. "Financial statement comparability in the extractive industry." Accounting Research Journal 33, no. 3 (May 28, 2020): 523–41. http://dx.doi.org/10.1108/arj-08-2019-0161.
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Purpose This paper aims to investigate financial statement comparability in the extractive industry. This paper focuses on the extractive industry because International Financial Reporting Standards (IFRS) contain limited guidance on the accounting treatment for exploration and evaluation (E&E) costs and IFRS 6 – Exploration for and Evaluation of Mineral Resources allowed firms to continue with existing divergent accounting treatment of E&E costs. Design/methodology/approach The authors use data from Australia, a country that adopted IFRS in 2005 with a large extractive industry. They also compare changes in cross-country comparability around the IFRS adoption date between Australian firms and adopters relative to Australian firms and non-adopters to better isolate changes in comparability that are attributable to the adoption of IFRS from other sources that are not related to the adoption of IFRS. The authors measure comparability consistent with De Franco et al. (2011) where financial statements are comparable when two firms produce similar accounting amounts for similar economic events. Findings For non-extractive industry firms, the authors find the comparability of financial statements of Australian firms increased with other adopters and that this increase was relatively greater than the increase with non-adopter firms. This evidence is consistent with comparability benefits associated with the adoption of IFRS. However, for extractive industry firms, the authors do not find a significantly greater increase in the comparability of financial statements of Australian firms with adopters relative to the increase with non-adopters, suggesting that the increase is likely not associated with the adoption of IFRS. In additional analysis, they find that following IFRS adoption non-extractive Australian firms have greater within-country comparability relative to extractive Australian firms, while there was no difference in the pre-adoption period. Originality/value The evidence suggests that the divergent practices for E&E costs under IFRS 6 and the lack of an accounting standard that deals with matters relating to the extractive industry hinder the comparability of financial statements in this industry.
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Jang, Min-ho, and Joon-hwa Rho. "IFRS adoption and financial statement readability: Korean evidence." Asia-Pacific Journal of Accounting & Economics 23, no. 1 (November 12, 2014): 22–42. http://dx.doi.org/10.1080/16081625.2014.977306.
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Luchko, Mykhaylo, and Nataliya Melnyk. "IFRS-reporting: practical aspects of transition." Herald of Ternopil National Economic University, no. 4(94) (December 3, 2019): 42–53. http://dx.doi.org/10.35774/visnyk2019.04.042.
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Introduction. Currently, the adoption of IFRS has become both an objective reality and a legal requirement for many domestic enterprises. International standards are a prerequisite for the formation of common approaches and objectives of financial statements, IFRS are focused on the presentation of real and objective accounting and reporting information about the financial position, as well as allow an impartial assessment of the opportunities and prospects of the enterprise. However, the implementation of IFRS requires amendments to the applicable regulations, national standards, clarification of terminology, development of practical recommendations, definition of tools and timing of the transition. As a significant expansion of the IFRS reporting segment is underway in Ukraine, new challenges, tasks, risks for practitioners and the professional accounting community are emerging. Purpose. The purpose of the article is to study the issues, practical aspects and methods of transition to the International Financial Reporting Standards, taking into account the requirements and changes of the current legislation, research of the categories, composition and structure of IFRS reporting. Methods. The methodological and informational basis of the research are regulations, scientific works, periodicals, open data from the Internet. Methods based on general and specific approaches to the study of economic phenomena, facts and processes were applied in the study, in particular: the dialectical cognition method (when summarizing the factors influencing the formation of IFRS financial statements), inductive (to transit from empirical data to practical use of IFRS requirements for systematic reporting, generalizations and conclusions that give an overview of the issues of IFRS reporting) and deductive (in the process of theoretical comprehension of the objectivity of the transition to IFRSs and obtaining partial conclusions to address the practical problems of such transition). Results. As a result of the study, the authors outlined the legal requirements for the content and structure of the first IFRS financial statements and their impact on the consistency and order of IFRS reporting; the practical stages of transition to IFRS have been identified and characterized; parallel accounting, translation and transformation have been described and critically evaluated as methods of financial reporting in the transition to IFRSs. It is emphasized that the transition to IFRS is not only associated with technical difficulties, but also complicates the organization of accounting services at the enterprise and influences management processes that rely on accounting reports and indicators. The problems of hiring qualified personnel, accountants training or involvement of outsourcing consultancies are considered. Recent developments concerning the Financial Reporting System (FRS) in electronic format on the XBRL standard for entities transitioning to IFRS have been analyzed. Discussion. Further research should be performed on the basis of domestic and international experience, taking into account the impact of IFRS implementation synergistic effect for different categories of businesses, and issues of practical implementation of financial reporting systems (FRS) in electronic format on the XBRL standard.
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Yang, Ann Shawing. "Exploring adoption difficulties in mobile banking services." Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 26, no. 2 (June 2009): 136–49. http://dx.doi.org/10.1002/cjas.102.
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&NA;. "Consensus Statement on the Adoption of the COPE Guidelines." Surgical Laparoscopy, Endoscopy & Percutaneous Techniques 20, no. 3 (June 2010): 129. http://dx.doi.org/10.1097/sle.0b013e3181e014e2.
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Sugerman, Dr Harvey. "Consensus statement on the adoption of the COPE guidelines." Surgery for Obesity and Related Diseases 6, no. 4 (July 2010): 331. http://dx.doi.org/10.1016/j.soard.2010.05.012.
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&NA;. "Consensus Statement on the Adoption of the COPE Guidelines." Journal of Trauma: Injury, Infection, and Critical Care 69, no. 1 (July 2010): 226. http://dx.doi.org/10.1097/ta.0b013e3181e62c4c.
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&NA;. "Consensus Statement on the Adoption of the COPE Guidelines." Journal of Burn Care & Research 31, no. 4 (July 2010): 509. http://dx.doi.org/10.1097/bcr.0b013e3181ebec22.
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Luke, Belinda. "Statement of Social Performance: Opportunities and Barriers to Adoption." Social and Environmental Accountability Journal 37, no. 2 (March 29, 2017): 118–36. http://dx.doi.org/10.1080/0969160x.2017.1307129.
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&NA;. "Consensus Statement on the Adoption of the COPE Guidelines." Annals of Surgery 252, no. 1 (July 2010): 2. http://dx.doi.org/10.1097/sla.0b013e3181e781d8.
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Nevar, Pamela M. "Consensus Statement on the Adoption of the COPE Guidelines." Surgical Innovation 17, no. 2 (May 25, 2010): 77. http://dx.doi.org/10.1177/1553350610372030.
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Restivo, Michaela D. "Impact statement: Accelerating the adoption of bundled payment reimbursement." IISE Transactions on Healthcare Systems Engineering 8, no. 1 (January 2, 2018): 21. http://dx.doi.org/10.1080/24725579.2018.1432462.
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&NA;. "Consensus Statement on the Adoption of the COPE Guidelines." Diseases of the Colon & Rectum 53, no. 7 (July 2010): 1076–77. http://dx.doi.org/10.1007/dcr.0b013e3181df62c8.
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Black, Ervin L., and Anastasia Maggina. "The impact of IFRS on financial statement data in Greece." Journal of Accounting in Emerging Economies 6, no. 1 (February 1, 2016): 69–90. http://dx.doi.org/10.1108/jaee-02-2013-0013.
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Purpose – The purpose of this paper is to examine the effects of IFRS adoption on financial statement data and their usefulness in Greece. Additionally, the authors examine the effect on the informativeness/usefulness of financial statement data for stock prices in Greece and the effect of the Greek Financial Crisis. Design/methodology/approach – This study examine the effects of IFRS adoption on financial statement data and their usefulness in Greece. Additionally, the authors examine the effect on the informativeness/usefulness of financial statement data for stock prices in Greece and the effect of the Greek Financial Crisis. Findings – The results indicate that several financial ratios were dramatically affected by IFRS adoption in Greece. In contrast to other countries, IFRS has not resulted in improved statistical behavior of these ratios in Greece: the ratios are highly skewed and the normality of their distribution is not improved. Additionally, when examining the usefulness of financial statement data for stock prices in Greece, results indicate that IFRS adoption did not necessarily improve the usefulness of the financial statements. However, the authors do find that since the financial crisis in Greece these IFRS financial statement measures are significant when regressed on stock prices. Research limitations/implications – The authors are not able to necessarily rule out other causal factors that may have occurred in Greece during the sample period. The authors do look at the financial crisis as a potential confounding factor, but other factors such as political or macroeconomic factors have not necessarily been ruled out. Also, this study only examines the Greek situation. Practical implications – This study may have implications for other countries in similar situations as that found in Greece – IFRS adoption and severe economic crisis. Originality/value – To date only the impact of IFRS on earnings, stockholders’ equity, and some financial ratios has been investigated in prior Greek research studies (Hellenic Capital Market Commission, 2006; Grant Thornton, 2006). However, no academic research has been developed in this area. In addition, the authors examine the impact of IFRS on stock prices emphasizing the mandatory financial disclosure and IFRS adoption in a financially and politically distressed country – Greece.
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Challand, Kay. "Calling for Post-Adoption Monitoring and Support: A Personal Statement." Adoption & Fostering 24, no. 4 (December 2000): 29–31. http://dx.doi.org/10.1177/030857590002400405.
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JUNG, Do Jin, Ji An HUR, and A. Reum JUNG. "The Precondition of Benefits from IFRS Adoption: Financial Statement Comparability." Journal of Asian Finance, Economics and Business 7, no. 12 (December 31, 2020): 255–65. http://dx.doi.org/10.13106/jafeb.2020.vol7.no12.255.
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Amankwa, Richard Fosu, John Kweku Mensah Mawutor, and Eric Boachie Yiadom. "A Panel Examination of IFRS Adoption and Financial Statement Quality: Evidence from Selected Firms in Ghana." International Journal of Accounting & Finance Review 5, no. 2 (September 16, 2020): 45–53. http://dx.doi.org/10.46281/ijafr.v5i2.768.
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This study examined the effect of IFRS adoption on the quality of financial statements of selected firms on the Ghana Stock Exchange. The study used the extent of management practices as a metric for financial statement quality. The audited annual reports of the selected firms from the GSE were analyzed using a panel regression model over the period 2001-2006 and 2007-2014. The study finds the adoption of IFRS to be significantly and negatively affect earnings management practices and, thus, improves financial statement quality. On the extent of earnings management practices, the study finds a decrease in the post-adoption era as opposed to the pre-adoption era, signifying an improvement in accounting quality. The panel regression results show that adopting IFRS significantly decreases the extent of earnings management.
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Ali, Azad, and Shardul Pandya. "Starting Doctoral Dissertation Journey with a Solid Research Problem Statement – A Four Stage Framework." International Journal of Doctoral Studies 16 (2021): 469–85. http://dx.doi.org/10.28945/4810.
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Aim/Purpose: Provide methodology suggesting steps to doctoral mentors to work with students in constructing their research problem statement in their dissertation. Background: Doctoral students face difficulties writing their dissertation and they begin by writing the research problem statement. Methodology: This paper uses a framework widely used to describe student adjustment to graduate studies in general and to doctoral program in particular. Contribution: This study provides a framework to mentors/advisors that is helpful in guiding the students to writing their research problem statement. Findings: Writing a research problem statement is difficult by itself. Following a methodological approach suggested in this study could help with writing it. Recommendations for Practitioners: A methodological approach in writing the dissertation is helpful to mitigate the difficulties of writing the dissertation. Our study tackles difficulties with writing the research problem statement. Recommendations for Researchers: More research needs to be done on methodological approach to writing the other sections in the dissertation. Impact on Society: Our findings in this research will help doctoral mentors/advisors as they guide students in completing the writing of their research problem statement Future Research: Intention for future research is to follow similar methodological approach in guiding students in writing the other sections of the dissertation
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Jermakowicz, Eva K., Chun-Da Chen, and Han Donker. "Financial statement effects of adopting IFRS: the Canadian experience." International Journal of Accounting & Information Management 26, no. 4 (October 1, 2018): 466–91. http://dx.doi.org/10.1108/ijaim-08-2017-0096.
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Purpose The purpose of this study is to examine the effects of adopting International Financial Reporting Standards (IFRS) on financial statements of the largest Canadian firms (S&P/TSX 60) listed on the Toronto Stock Exchange (TSX). Design/methodology/approach This study investigates the financial statement effects of 46 companies from the S&P/TSX 60 index which report under IFRS in 2011 and switched to IFRS from CGAAP. This study used panel data analysis, which can be considered as more powerful when conducting cross-sectional and in time analysis among companies. Because of weakness of Cramer statistic on R-square, the authors used interaction terms as suggested by Hope (2007). Findings Consistent with the authors’ perceptions, this study finds that significant effects of adopting IFRS are associated with industry practices. The empirical results show that the adoption of IFRS in Canada created more relevant financial reporting for book value of equity and net income in the post-adoption periods. Originality/value This study should be of interest to the US regulators considering IFRS adoption by US publicly traded companies as well as to regulators, standard setters and listed companies in all countries worldwide that are in transition to IFRS.
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Moya, Soledad, and Ester Oliveras. "Voluntary adoption of IFRS in Germany: A regulatory impact study." Corporate Ownership and Control 3, no. 3 (2006): 137–47. http://dx.doi.org/10.22495/cocv3i3p11.
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From 2005 onwards, consolidated financial statements of listed European companies have to comply with IFRS (IAS). Many German companies began adopting those standards in the 1990s, on a voluntary basis, because of their need to access international capital markets. A broader and more dispersed investor community could be achieved only by accepting significant regulatory consequences. The purpose of this paper is to analyse the financial impact of initial IFRS adoption on the statement of changes in equity and the income statement of German companies. Our analysis comprised all non-financial DAX groups applying IFRS plus additional listed companies in two selected industrial sectors. The two sectors are chemical pharmaceutical and fashion where, apart from the DAX companies quoted, we have studied other relevant companies in each sector. The analysis of the reconciliations of the retained earnings and income statement has been developed both from company and type-of-adjustment perspective, classifying items in similar accounting categories. The results are that the impact of initial adoption of IFRS was, both individually and overall, significant. In relation to the specific sectors analysed, impact is also relevant, although not as much as in DAX companies, but differs between the sectors.
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Guzeeva, O. S. "Some aspects of combating human trafficking." Russian Journal of Legal Studies 3, no. 3 (September 15, 2016): 184–88. http://dx.doi.org/10.17816/rjls18210.
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Difficulties combating human trafficking due not only to the transnational character and widespread proliferation of new forms of trafficking in persons (in addition to sexual exploitation): forced labor, begging, forced surrogacy, organ and tissue transplantation, forced adoption / adoption, use in armed groups, but also the difficulties qualification of crimes under Art. 127.1 of the Criminal Code
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Soares, Joana, Sara Ralha, Maria Barbosa-Ducharne, and Jesús Palacios. "Adoption-Related Gains, Losses and Difficulties: The Adopted Child’s Perspective." Child and Adolescent Social Work Journal 36, no. 3 (December 5, 2018): 259–68. http://dx.doi.org/10.1007/s10560-018-0582-0.
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McDonald, Daniel G., and Carroll J. Glynn. "Difficulties in measuring adoption of apple IPM: A case study." Agriculture, Ecosystems & Environment 48, no. 3 (April 1994): 219–30. http://dx.doi.org/10.1016/0167-8809(94)90104-x.
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Ismawati, Rita Yuliana, and Yuni Rimawati. "Adopsi IFRS dan Pengaruhnya Terhadap Manajemen Laba Akrual dan Manajemen Laba Riil Pada Perusahaan Manufaktur Di Bursa Efek Indonesia." InFestasi 14, no. 1 (August 9, 2018): 69. http://dx.doi.org/10.21107/infestasi.v14i1.4261.
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<p>This study aims to provide empirical evidence on adoption of IFRS and the effect to<br />accrual earnings management and real earnings management. This study used<br />manufacturing firm data which is listing on Indonesia Stock<br />Exchange in 2010-2013 and there are 63 firm used as sample. This study used<br />secondary data. 2010 and 2011’s financial statement used to test descriptive<br />statistic at the beginning stage adoption of IFRS. 2012 and 2013’s financial<br />statement used to test descriptive statistic at the advance stage adoption of IFRS.<br />The technique of data analysis in this study using multiple linear regression<br />analysis. <br />The result of this study find empirical evidence that IFRS adoption has negative<br />influence to accrual earnings management. This finding confirmation the result of <br />descriptive statistic that accruals earnings management stage descend at the <br />advance stage adoption of IFRS compared to the beginning stage adoption of IFRS.<br />IFRS adoption doesn’t have influence to real earnings management through proxy<br />as operation cash flow, production cost, and descretioner cost after firm adopted<br />IFRS at the beginning stage and also at the advance stage adoption of IFRS.</p>
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Benjamin, James J., Steven D. Grossman, and Casper E. Wiggins. "The Impact of Foreign Currency Translation on Reporting during the Phase-in of SFAS No. 52." Journal of Accounting, Auditing & Finance 1, no. 3 (July 1986): 177–84. http://dx.doi.org/10.1177/0148558x8600100302.
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This article examines the impact of the adoption of FASB Statement No. 52 on foreign currency reporting for multinational companies during the optional three-year adoption period (1981–1983). The results of the study suggest that early adoption of SFAS No. 52 for many companies was motivated by a favorable impact on income and earnings per share but that the relative rankings of the companies before and after SFAS No. 52 were not significantly affected.
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Ali, Azad, and Shardul Pandya. "A Four Stage Framework for the Development of a Research Problem Statement in Doctoral Dissertations." International Journal of Doctoral Studies 16 (2021): 469–85. http://dx.doi.org/10.28945/4839.
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Aim/Purpose: Provide methodology suggesting steps to doctoral mentors to work with students in constructing their research problem statement in their dissertation. Background: Writing a doctoral dissertation is a long journey, and it typically starts with writing the research problem statement. Students face challenges in articulating the research problem statement. Clearly articulating the research problems statement influences the success of the entire dissertation. Methodology: This paper uses a widely used framework to describe student adjustment to graduate studies in general and to doctoral programs in particular. Contribution: This study provides a framework for mentors and advisors to assist them in guiding students in writing their research problem statement. Findings: Writing a research problem statement is difficult by itself. Following the methodological approach suggested in this study will help students with the task of writing their own. Recommendations for Practitioners: A methodological approach to writing a research problem statement is helpful in mitigating the difficulties of writing the dissertation. This study tackles the difficulties with writing the research problem statement. Recommendation for Researchers: More research needs to be done to expand the use of a methodological approach to writing in other sections of the dissertation. Impact on Society: The findings of this research will help doctoral mentors/advisors as they guide students in completing the writing of their research problem statement Future Research: Future research should follow a similar methodological approach in guiding students in writing the other sections of the dissertation
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Agatha, Fransiska Maryl, I. Ketut Widia, and I. Ketut Sukadana. "Pengangkatan Anak oleh Orang Tua yang Berbeda Keyakinan dengan Calon Anak Angkatnya." Jurnal Preferensi Hukum 1, no. 2 (September 15, 2020): 16–20. http://dx.doi.org/10.22225/jph.1.2.2391.16-20.
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Adoption is a legal action to transfer custody of a child from a parent, legal guardian, or another person responsible for the care, education, and care of the child to the care of the adoptive parent. The adoption of children is generally carried out by married couples who cannot have children. Apart from a reproduction factor, there are a lot of other things encouraging adopting a child, one of them is compassion. This study aimed to examine the requirements for adoption based on PP. 54 of 2007 and the legal consequences of adopting children by adoptive parents of different beliefs from the prospective adopted children. This research is a normative legal research. Based on the results and discussion of this study, it was found that requirements for adoption based on PP. 54 of 2007 has been clearly regulated, and the detailed procedures and requirements for adoption have been regulated in Law No. 35 of 2014 concerning Child Protection with implementing regulations in the form of Government Regulation No. 54 of 2007 concerning the Implementation of Adoption and clear details in the Minister of Social Affairs Regulation No. 110 of 2009 concerning Requirements for Adoption of Children. In addition, adoption by prospective parents with different beliefs can be carried out by having a statement letter from the biological parents of the prospective adopted child stating that the child follows the beliefs of the adoptive parents. Whereas for homeless children a statement letter from the biological parents is made by the foundation or institution that accommodates the child.
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Sulhani, Sulhani, and Hangga Darisman. "The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption." Journal of Economics, Business & Accountancy Ventura 18, no. 3 (December 30, 2015): 439. http://dx.doi.org/10.14414/jebav.v18i3.513.
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Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013. The data were analyzed by using Kruskal-Wallis test and Wilcoxon test. The results showed that financial statement with the same accounting standards and audited by the same big 4 auditors, subject to the same audit style, are more likely to have comparable dis-cretionary accruals than financial statement audited by different Big 4 firms with different styles. By comparable, it means that different financial statements in the same industry and the same accounting standard will have more similar discre-tionary accruals.
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Tung, Samuel S., and Jerry J. Weygandt. "The Determinants of Timing in the Adoption of New Accounting Standards: A Study of SFAS No. 87, Employers' Accounting for Pensions." Journal of Accounting, Auditing & Finance 9, no. 2 (April 1994): 325–37. http://dx.doi.org/10.1177/0148558x9400900212.
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This study examines whether debt contracting and political costs influence companies' decisions regarding the timing of the initial adoption of Statement of Financial Accounting Standards No. 87, Employers' Accounting for Pensions. The results are consistent with the debt contracting hypotheses: early adopters tended to have higher leverage and a higher income effect from the adoption and a lower interest coverage ratio and a larger increase in this ratio from the adoption. Our findings, however, do not support the political cost hypothesis.
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Anggraini, Shella Yolan, and Nadirsyah Nadirsyah. "ANALISIS RELEVANSI INFORMASI, RELIABILITAS, DAN ASIMETRI INFORMASI SETELAH PENGADOPSIAN IFRS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2014)." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5, no. 4 (November 25, 2020): 526–39. http://dx.doi.org/10.24815/jimeka.v5i4.16791.
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The objectives of the research are to examine the impact of adoption of IFRS in Indonesia on quality of financial statement information in terms of relevance and reliability and to examines information asymetry. The Relevance is measured by combined value relevance of book value of equity and net income, reliability is measured by absolute discretionary accrual as an inverse measure, and information asymetry is measured by bid ask spread. Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 6 years (2009-2014). By using purposive sampling and balanced panel data, there are 31 companies fulfilling the sample criteria. Multiple linier regression and paired sample t-test model is used to test the hypothesis. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS but no difference in information asymmetry after the adoption of IFRS
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Afrila, Diliza, and Mutia Samrotul Fuadah. "Analisis Faktor-Faktor Kesulitan Belajar Mahasiswa pada Mata Kuliah Manajemen Keuangan di Program Studi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Batanghari Jambi." Jurnal Ilmiah Universitas Batanghari Jambi 20, no. 2 (July 1, 2020): 606. http://dx.doi.org/10.33087/jiubj.v20i2.943.
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This study aims to determine (1) the description of student learning difficulties in the Financial Management course in the Economic Education Study Program of the Teaching and Education Faculty of Batanghari University, Jambi, and (2) the factors of student learning difficulties in the Financial Management course in the Educational Study Program Economics of Teacher Training and Education Faculty, Batanghari University, Jambi. This type of research is descriptive research with a quantitative approach. The study population was students of the Economic Education Study Program Semester IV and VI Academic Year 2018/2019, totaling 48 people. The sampling technique is saturated sampling, so that the entire population is made into a research sample. The results showed that (1) the learning difficulty variable was in the high category with an average of 4.32 and the Respondent's Achievement Level (TCR) of 86.43, and (2) There were 10 (ten) dominant factors affecting student learning difficulties, i.e. (a) Factor 1 which is given the Psychological Factor identity, which consists of statement items F3.2, F3.3, F4.1, F4.2, F5.2, F5.3, F5.4, and F5.5, (b) Factor 2 which is given the identity of the State of the Building, which consists of statement items F11.1 and F11.2, (c) Factor 3 which is assigned the identity of Peer Environment, consisting of statement items F14.1 and F14.2, ( d) Factor 4 which is given the identity of Physical Factor, which consists of statement items F1 and F2, (e) Factor 5 which is given the identity of Lecturer Competence, which consists of statement items F9.1, F9.3, F9.4, and F9. 5, (f) Factor 6 which is given Family Factor identity, which consists of statement items F6.2, F7.1, F7.2, F8.1 and F8.2, (g) Factor 7 which is given Identification of Able Discipline s, which consists of statement items F12, (h) Factor 8 which is given the Identity of Learning Resources, which consists of statement items F10.1, F10.2, F10.3, and F10.4, (i) Factor 9 which is given an identity Mass Media, which consists of statement items F13.1 and F13.2, and (j) Factor 10 which is given the Learning Habit identity, which consists of statement items F13.3.
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Lee, Woo Jae. "Toward Sustainable Accounting Information: Evidence from IFRS Adoption in Korea." Sustainability 11, no. 4 (February 21, 2019): 1154. http://dx.doi.org/10.3390/su11041154.
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The harmonization of accounting standards has been an international trend in the past two decades. As of 2018, 144 of 166 profiled jurisdictions require the use of International Financial Reporting Standards (IFRS). Nevertheless, there is mixed evidence on the effect of IFRS on sustainable accounting information. This study examines whether IFRS adoption improves earnings sustainability, focusing on emerging markets. Specifically, it tests the effect of IFRS on earnings quality by comparing earnings management and financial statement comparability of Korean listed firms for the pre- and post-IFRS periods. The results show that firms report less managed earnings in the post-IFRS period than in the pre-IFRS period. Furthermore, the results suggest the enhancement of financial statement comparability in the post-IFRS period compared to the pre-IFRS period. In particular, this paper documents that the effect of IFRS on sustainable accounting information is more pronounced in competitive industries. Moreover, it shows that small firms benefit more from adopting IFRS. Overall, this study finds that IFRS adoption in Korea improves the overall sustainability of accounting information.
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Lin, Steve, William N. Riccardi, Changjiang Wang, Patrick E. Hopkins, and Gary Kabureck. "Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability." Contemporary Accounting Research 36, no. 2 (April 17, 2019): 588–628. http://dx.doi.org/10.1111/1911-3846.12475.
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Kane, Robert L., Jye Wang, and Judith Garrard. "Reporting in randomized clinical trials improved after adoption of the CONSORT statement." Journal of Clinical Epidemiology 60, no. 3 (March 2007): 241–49. http://dx.doi.org/10.1016/j.jclinepi.2006.06.016.
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