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Journal articles on the topic 'Normes IAS'
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1
Vincensini, Charles. "Les nouvelles normes comptables IAS." Revue d'économie financière 80, no. 3 (2005): 235–41. http://dx.doi.org/10.3406/ecofi.2005.4101.
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Guiot, Caroline. "Les entreprises allemandes à l’heure des normes IAS/IFRS." Regards sur l’économie allemande, no. 69 (December 1, 2004): 23–28. http://dx.doi.org/10.4000/rea.3323.
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Chouchane, Besma. "Pertinence des normes comptables IAS/ IFRS au contexte culturel tunisien." La Revue des Sciences de Gestion 245-246, no. 5 (2010): 129. http://dx.doi.org/10.3917/rsg.245.0129.
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Feudjo, Jules Roger. "Harmonisation des normes africaines (OHADA) et internationales (IAS/IFRS) : une urgence ou une exigence ?" La Revue des Sciences de Gestion 245-246, no. 5 (2010): 149. http://dx.doi.org/10.3917/rsg.245.0149.
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Mansouri, Nader. "Les déterminants de la gestion des provisions (PRC) après l’adoption des normes IAS/IFRS en France." Question(s) de management 12, no. 1 (2016): 25. http://dx.doi.org/10.3917/qdm.161.0025.
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Zéghal, Daniel, and Yosra Mnif Sellami. "Analyse des déterminants de l'adoption anticipée des normes comptables internationales IAS/IFRS par les groupes français." La Revue des Sciences de Gestion 245-246, no. 5 (2010): 99. http://dx.doi.org/10.3917/rsg.245.0099.
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Demaria, Samira, and Dominique Dufour. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?" Comptabilité - Contrôle - Audit 13, no. 3 (2007): 195. http://dx.doi.org/10.3917/cca.133.0195.
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Bueno Merino, Pascale, Marc Feuilloley, and Samuel Grandval. "L’analyse du modèle d’affaires par les normes IAS-IFRS : le rôle de la ligne spécifique du compte de résultat." Management international 23 (2019): 97. http://dx.doi.org/10.7202/1068538ar.
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Sadqi, Abdessadeq. "Normes IFRS et Parametrage des Systemes d’Information et de Controle de Gestion : Cas du Passage du Chiffre d'Affaires a la Facturation au Chiffre d'Affaires a l'Avancement dans le Cadre de la Norme IAS 11 - IFRS 15 = IFRS and Configuration of Information and Management Control Systems : Case of the Passage of the Turnover to the Invoicing with the Turnover with Advance Standards IAS 11 - IFRS 15." Finance and Finance Internationale, no. 7 (January 2017): 1–26. http://dx.doi.org/10.12816/0040496.
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Flandrin-Le Maire, Gwénaëlle. "L'impact macroéconomique de la norme IAS 39." Revue d'économie financière 71, no. 2 (2003): 123–38. http://dx.doi.org/10.3406/ecofi.2003.4850.
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Lopo Martinez, Antonio. "Are IFRS Standards a Good Starting Point for a Corporate Tax Base? Tax Principles for a CCCTB." Revista Electrónica de Direito 20, no. 3 (2019): 113–37. http://dx.doi.org/10.24840/2182-9845_2019-0003_0006.
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This article discusses whether IAS/IFRS should be used as a starting point in the context of the Common Corporate Tax Base in the European Union. Non-European countries may also have an interest in the analysis on the use of IFRS to compute the corporate tax base, as well. After a background discussion on the application of IAS/IFRS as the start point for a tax base, some principles of tax bases are analyzed. Additionally, the disadvantages and advantages of using IAS/IFRS as the start point are presented. In the end, the creation of an independent tax accounting framework is recommended, which should have as the primary purpose taxation, and taxpayers and governments as the users of the information. In this new arena, the IAS/IFRS should be a valuable toolbox of concepts that can be adjusted for a tax perspective.
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Brozzú, Beatriz, and Nestor G. Haquín. "Valuación de Bienes de Uso en el Marco de las Nuevas Normas Contables Profesionales." Ciencias Económicas 1 (December 20, 2005): 55–62. http://dx.doi.org/10.14409/ce.v1i2.1078.
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Respecto a la valuación de los Bienes de Uso el abandono de los valores corrientes, reemplazado por valores históricos, sacrifica los requisitos de aproximación a la realidad, verificabilidad y confiabilidad de la información. Al mismo tiempo, se contradice con Normas Internacionales de Contabilidad (IAS) hacia las que supuestamente buscaba armonizar, ya que éstas (IAS 16) admiten revalorizaciones y desvalorizaciones, con énfasis en mostrar, en todo momento, el fair value de los Bienes de Uso.
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Gillet, Sérgio Augusto da Costa, and Vinícius José Rockenbach Portela. "Breves conexões entre a motivação das decisões judiciais e o campo da inteligência artificial." Cadernos de Direito 18, no. 34 (June 21, 2018): 153. http://dx.doi.org/10.15600/2238-1228/cd.v18n34p153-171.
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O avanço tecnológico no campo das inteligências artificiais (IAs) vem crescendo exponencialmente, aventando a possibilidade que máquinas possam tomar decisões, inclusive na seara jurídica. Com esta realidade, este artigo objetiva a lançar algumas ideias entre a motivação das decisões judiciais e a utilização de IAs para julgar litígios. Utilizando-se do método indutivo, discorreu-se sobre ambos os temas de modo a encontrar pontos de encontro e de ruptura na capacidade de IAs julgadoras poderem motivar decisões judiciais em atenção às diretrizes legais e constitucionais. Conclui-se que as IAs atuais ainda não são totalmente capazes de atender a essas diretrizes em razão da dificuldade em replicar a argumentação humana necessária para se proceder a motivações com teor jurídico por envolver valores e normas.
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Kretzmer, David, Aviad Ben-Yehuda, and Meirav Furth. "‘Thou Shall Not Kill’: The Use of Lethal Force in Non-International Armed Conflicts." Israel Law Review 47, no. 2 (June 6, 2014): 191–224. http://dx.doi.org/10.1017/s0021223714000065.
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The assumption of this article is that when a state is involved in an international armed conflict it may employ lethal force against combatants of the enemy unless they arehors de combat. Hence, even when it would be feasible to do so, it has no duty to apprehend enemy combatants rather than use force against them. Does this same norm apply in non-international armed conflicts occurring in the territory of a single state (internal conflicts)? The writers argue that the answer is in the negative. Despite the attempt in recent years to narrow the differences between the norms that apply in non-international armed conflicts (NIACs) and international armed conflicts (IACs), there are still significant differences between the two types of armed conflict, which justify the application of different norms in this context. Common Article 3 of the Geneva Conventions refers only to humanitarian norms and does not imply that the norms relating to the conduct of hostilities in IACs apply also in NIACs. While customary international law may allow states to use lethal force in a NIAC in the actual conduct of hostilities, there is no basis for assuming that the norm that ostensibly applies in IACs relating to use of such force outside the context of hostilities applies in NIACs too. The jurisprudence of the International Criminal Tribunal for the former Yugoslavia, which is the main source for the arguments on closing the gap between IACs and NIACs, relates only to humanitarian norms and has never addressed extending the permissive IAC norms of the law of armed conflict (LOAC) to NIACs. Finally, in an internal armed conflict the state has a dual capacity: it must respect and ensure the human rights of all persons subject to its jurisdiction, and it is a party in an armed conflict with some of those persons. In such a situation, the only context in which the state may deviate from regular norms of law enforcement is the actual context of hostilities, in which application of such norms is not feasible. In other contexts, its human rights obligations prevail.
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Sztafrowski, Edward. "Synod diecezjalny w doktrynie soborowej i jej wyraz w posoborowych synodach polskich." Prawo Kanoniczne 30, no. 1-2 (June 5, 1987): 61–75. http://dx.doi.org/10.21697/pk.1987.30.1-2.04.
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Documenta Concilii Vaticani II nullam directam mentionem de Synodis dioecesanis faciunt, attamen de doctrina conciliari circa Synodum dioecesanam dici potest. Hoc in casu de Synodo pastorali, quae scilicet iuxta normas pastorales huius Concilii celebratur, agitur. Ista Synodus non tantum leges ad res pastorales pertinentes edere sibi proponit, sed etiam ipsa in actu celebrationis characterem actionis pastoralis induit. Synodus pastoral is etiam hoc sibi proponit, ut renovationem vitae ecclesiasticae a Concilio Vaticano II inspiratam realizare. Post Concilium Vaticanum II, id. post annum 1965, in Polonia septem Synodi dioecesanae iam celebratae sunt et novem nunc celebrantur. Si agitur de Synodis iam celebratis duae, scilicet Cracoviensis et Catovicensis — ut videtur — inrter synodos pastoraeles primo loco enumerari debent. Synodus Cracoviensis annis 1972—1979 celebrata est et eius documenta cum plena documentatione, tam in lingua polona quam in italica, edita sunt. Synodus ista a Carolo Card. Wojtyła convocata ab ipso quoque, sed iam uti Romano Ponitifice, clausa est. Synodus Catovicensis annis 1972—1975 celebrata est et eius documenta („Fides, oratio et vita in Ecclesia Catovicensi”) anno 1976 Romae in lingua polona edita sunt. Omnes Synodi dioecesanae in Polonia celebratae, in maiore vel minori gradu, doctrinam Vaticani II, saltem aliquo modo in normis, praebent.
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Yi, Sangchoul. "Contingent Valuation of Sustainable Integrated Agriculture–Aquaculture Products: The Case of Rice–Fish Farming Systems in South Korea." Agronomy 9, no. 10 (September 30, 2019): 601. http://dx.doi.org/10.3390/agronomy9100601.
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There has been growing acceptance in Asia that consumer participation in green consumption can lead to sustainable agriculture and aquaculture development. In this context, this study investigates how consumers’ psychological (i.e., attitudes and social norms) and socio-economic characteristics affect their willingness to pay (WTP) for sustainable agricultural products. To this end, the study incorporates attitude and social norms as components of the theory of reasoned action into the contingent valuation method, thereby establishing an estimation model for consumers’ WTP. Based on an online market survey of adults in South Korea from June to July 2018, the results show that consumers’ attitudes and social norms positively affect WTP for the rice and loach produced through integrated agriculture–aquaculture (IAA). However, the variables in the model affect consumers’ WTP differently, depending on the type of IAA product. For IAA rice, both socio-economic (e.g., income) and psychological variables affect WTP. However, in the case of IAA loach, only social norms are statistically significant in affecting consumers’ WTP.
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Roman, A., and Volker Mauerhofer. "Multilevel Coordination and Cooperation during Implementing Supranational Environmental Legislation: A Case Study on Invasive Alien Species." Sustainability 11, no. 6 (March 13, 2019): 1531. http://dx.doi.org/10.3390/su11061531.
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Coordination and cooperation are necessary topics to strengthen international environmental agreements that improve action against worldwide challenges towards sustainable development and environmental protection, such as invasive alien species (IAS). This study aims to assess to what extent national and transnational cooperation and coordination influences the implementation of a supranational regulation against IAS based on an example from the European Union (EU). Data is used from a broader study, including 47 responses to an online questionnaire and 22 interviews completed by experts from two countries (Austria and Romania), together with in depth literature. Additionally, the IAS-Regulation is analyzed from the perspective of cooperation and coordination. The terms “cooperation” and “coordination” were found within the text of the IAS-Regulation 11 and nine times respectively, whereas their context was transnational and national levels mainly, and transnational, respectively. It was further acknowledged from the majority of the answers from the survey respondents that the national coordination and cooperation is weaker than the transnational level due to the influence of the national competence distribution. Results from the interviews are separated into ‘transnational’ and ‘national’ cooperation and coordination. They show that the majority of the 47 responses indicate that the distribution of competence is one of the main influencing factors on the implementation. It is concluded that the current situation of cooperation and coordination in Austria and Romania renders it difficult for the European Commission to receive a realistic view about IAS and the implementation of the IAS Regulation in the two countries; hence, it is difficult to offer helpful support especially due to poor national cooperation. The current study can serve as a blueprint for further studies. Even in regional integration contexts beyond the EU, it can prove helpful to assess the impact of different kinds of competence distribution on the implementation of common norms. Thus, this research can path the way innovatively and serve as a comparative example for similar future studies.
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Meira, Deolinda Maria Moreira Aparício, and Ana Maria Alves Bandeira. "A IAS 32 e o Novos Critérios de Contabilização das Entradas para o Capital Social das Cooperativas." Review of Business and Legal Sciences, no. 16 (July 20, 2017): 145. http://dx.doi.org/10.26537/rebules.v0i16.955.
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O presente estudo terá por objecto uma reflexão sobre o conteúdo da IAS 32 e os novos critérios de contabilização das entradas para o capital social das cooperativas. Assim, começar-se-á por uma análise do conteúdo da IAS 32, dando particular ênfase à definição de capital próprio nela contida e à última proposta de modificação de tal definição, dando conta dos seus reflexos financeiros e jurídicos, no caso específico da cooperativa. De facto, a manter-se a actual redacção da IAS 32 a qual dispõe que um instrumento financeiro, qualquer que seja a sua forma, se puder ser reembolsado a pedido do subscritor, será considerado como um recurso alheio , tal implicará que o capital social cooperativo deverá ser qualificado, contabilisticamente, como um recurso alheio e não como um recurso próprio. Em consequência, esta qualificação entrará em colisão directa com a actual configuração do art. 36.°, n.º 2 e 3, do CCoop, que regula o direito dos sócios cooperadores ao reembolso das suas entradas, tendo consequências práticas relevantes para a cooperativa, designadamente, o desincentivo das entradas dos sócios para o capital social, e o aumento do endividamento e do risco de insolvência. Neste contexto, defender-se-á - na linha do que propõe a doutrina e a Resolução do Parlamento Europeu, de 24 de Abril de 2008, sobre as Normas Internacionais de Relato Financeiro (IFRS) e a governação do Conselho das Normas Internacionais de Contabilidade (IASB) — a consagração, nesta Norma Internacional de Contabilidade, de uma definição de capital próprio que contemple as especiticidades da cooperativa, designadamente a característica da variabilidade, de modo a que a entrada do sócio que se retira da cooperativa seja considerada como recurso próprio até ao momento da aprovação da saída e só a partir desse momento é que seja considerada como um instrumento do passivo, a longo prazo.
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Ferreira da Costa, Fernando Jorge, and Lídia Cristina Alves Morais de Oliveira. "A divulgação dos ativos fixos tangíveis segundo a IAS 16 e o seu grau de cumprimento." Innovar 25, no. 1Spe (February 1, 2015): 47–60. http://dx.doi.org/10.15446/innovar.v25n1spe.53193.
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Este estudo analisa o grau do cumprimento das divulgações da International Accounting Standard 16 "Ativos Fixos Tangíveis" no Anexo às demonstrações financeiras consolidadas das empresas cotadas na Euronext Lisboa, no período de 2005-2010, bem como sua evolução e determinação dos potenciais fatores corporativos explicativos desse grau de cumprimento.Utilizando um índice de cumprimento, constatou-se um grau de cumprimento médio intermédio dos requisitos de divulgação da IAS 16 (67,3%). A experiência na aplicação das normas apresentou um impacto positivo, apesar de ligeiro.Atendendo à revisão da literatura e aos argumentos da teoria da agência, teoria dos custos políticos, teoria da sinalização e teoria da necessidade de capital foram desenvolvidas seis hipóteses explicativas do grau de cumprimento mencionado. Os resultados evidenciam que o tamanho da empresa e o montante de ativos fixos tangíveis são fatores corporativos explicativos do grau de cumprimento dos requisitos da divulgação previstos na IAS 16.
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Garcia, Evelini Lauri Morri, Mayra Orlandi Fadel, Simone Leticia Raimundini Sanches, and Romildo De Oliveira Moraes. "INFLUÊNCIA DA REGULAMENTAÇÃO CONTÁBIL DE INSTRUMENTOS FINANCEIROS NA PRODUÇÃO CIENTÍFICA: UMA ANÁLISE BIBLIOMÉTRICA EM PERIÓDICOS NACIONAIS." REUNIR: Revista de Administração, Contabilidade e Sustentabilidade 6, no. 1 (April 29, 2016): 74. http://dx.doi.org/10.18696/reunir.v6i1.353.
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<p>O objetivo deste trabalho consistiu em verificar a influência das alterações normativas sobre as pesquisas na área contábil de 1995 à 2014 relacionadas aos instrumentos financeiros. Para isso, foi realizado um levantamento bibliográfico das publicações que ocorreram entre 1995 e 2014 com os assuntos “instrumentos financeiros”, “<em>hedge</em>” e “derivativos” na base de dados do Portal de Periódicos da CAPES e nos periódicos da área contábil listados no <em>site</em> da Associação Nacional de Programas de Pós-Graduação em Ciências Contábeis (ANPCONT). Foram identificados 43 artigos, os quais compuseram a amostra. Foi verificado que Rodrigo Fernandes Malaquias, Roberto Carlos Klann e Jorge RibeiroToledo Filho possuem a maior produção científica sobre o tema, com três artigos cada. As publicações estão concentradas em periódicos de classificação Qualis-CAPES A2 e B1 e o enfoque mais abordado foi a evidenciação, correspondendo a 32,56% dos estudos analisados. Com relação às alterações das normas contábeis, constatou-se influência significativa das mudanças na regulamentação ocorridas de 2007 à 2010, que motivou 39,53% dos trabalhos analisados, demonstrando que a convergência aos padrões internacionais de contabilidade representou um nicho de estudos. A IAS 32 e a IAS 39 foram os regulamentos mais citados, presente em 15,29% das publicações, indicando a influência das normas internacionais em pesquisas nacionais.</p>
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Daneberg, Thais, and Roberto Frota Decourt. "Impactos da adoção das international financial reporting standards (IFRS) nos indicadores econômico-financeiros de instituições financeiras brasileiras." Revista Contemporânea de Contabilidade 18, no. 46 (January 25, 2021): 80–96. http://dx.doi.org/10.5007/2175-8069.2021.e65790.
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O objetivo desta pesquisa é avaliar os impactos da adoção das IFRS (IAS 7, IAS 19, IAS 32 e IAS 39) nos indicadores econômico-financeiros de instituições financeiras brasileiras, por meio dos indicadores de solvência, estrutura patrimonial e de captação, e de rentabilidade. O método utilizado foi comparar os resultados referentes ao ano de 2009 e que tiveram suas demonstrações financeiras publicadas de acordo com as normas BR GAAP e IFRS. Foram comparadas as médias de cada um dos indicadores econômico-financeiros, calculados em ambos os padrões contábeis e para identificar se as diferenças encontradas eram significativas foi aplicado o teste Mann Whitney. Como teste de robustez foram comparadas as proporções de variações positivas e negativas dos indicadores analisados e para identificar se as diferenças eram significativas foi aplicado o teste chi-quadrado. Os resultados encontrados sugerem que o ajuste ao valor recuperável de empréstimos e adiantamentos e o ajuste ao valor justo de ativos financeiros influenciaram para que a carteira de crédito e o patrimônio líquido das instituições financeiras analisadas apresentassem de maneira geral valores maiores quando demonstradas em IFRS, o que elevou os indicadores Independência Financeira; Empréstimos/Depósitos e reduziu os indicadores Alavancagem; Participação dos Empréstimos; Retorno sobre o Patrimônio Líquido. Não foi possível constatar nenhuma diferença significativa, provavelmente devido a pequena amostra trabalhada. Esta pesquisa pretende ter contribuído para aprimorar o entendimento dos impactos do processo de convergência da contabilidade das instituições financeiras brasileiras, que por muitas vezes são excluídas das pesquisas por suas particularidades, para o padrão internacional; bem como, para auxiliar os gestores de negócios e os usuários da informação financeira, especialmente aqueles oriundos do mercado de capitais, as autoridades reguladoras e a academia.
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Sousa Júnior, Alvani Bomfim de. "Adequação das normas brasileiras de contabilidade à luz das normas internacionais: um estudo sobre o pronunciamento técnico cpc 04." Revista Brasileira de Administração Científica 8, no. 3 (October 2, 2017): 171–82. http://dx.doi.org/10.6008/spc2179-684x.2017.003.0014.
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A globalização, que levou à abertura de mercados de capitais e, consequentemente, a investimentos estrangeiros, implicou na necessidade das empresas adotarem uma Contabilidade com um padrão universal. No Brasil, um dos passos mais importantes para essa convergência foi a criação do Comitê de Pronunciamentos Contábeis (CPC), responsável pela adaptação dos padrões contábeis brasileiros às Normas Internacionais de Contabilidade ou IFRS (International Financial Reporting Standards). As IFRS propõem a padronização das demonstrações contábeis, tendo na contabilização dos Ativos Intangíveis, tratado no Pronunciamento Técnico CPC 04, que interpreta a IAS 38, um dos pontos polêmicos desta uniformização. A partir desses pressupostos, o presente artigo tem como objetivo, abordar os aspectos relevantes do Pronunciamento Técnico CPC 04. Para tanto, buscou verificar como se dá sua implementação com a finalidade de parametrizar o cumprimento das Normas Internacionais de Contabilidade. A metodologia aplicada é teórico-bibliográfica, extraindo-se as referências, que nortearam a pesquisa, de dados primários contidos no Pronunciamento Técnico em análise, e de dados secundários, como livros, artigos, boletins informativos da área de Contabilidade, assim como de publicações em sites relacionados ao assunto em questão. Os resultados apontaram que os principais pontos tratados, por ambas as normas, envolvem questões relacionadas à natureza e reconhecimento dos Ativos Intangíveis, à mensuração dos custos e à contabilização da amortização e das perdas por impairment destes ativos.
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Chirino-García, Raysa Chiquinquirá. "Deterioro de la propiedad, planta y equipo en el marco de las normas internacionales de información financiera." IUSTITIA SOCIALIS 5, no. 8 (January 20, 2020): 645. http://dx.doi.org/10.35381/racji.v5i8.651.
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The objective of this research was to analyze the deterioration of Property, Plant and Equipment (PPE) in the companies of the carpentry branch in the Municipality of Maracaibo, Zulia State, given that this industrial branch has the dilemma due to the adoption and application of the International Standards of Financial Information, specifically the (IAS 36) inherent to the impairment of the assets. In consideration with the contributions of Vázquez and Díaz (2013), Mantilla (2006), Romero (2012) and Chirino Marrufo (2017), who contributed theories for this study and provided relevant information free of the cover-up of financial losses in generating units of cash; since, the PPE must be evaluated to diagnose signs of deterioration by internal and external factors as well as the respective accounting adjustments.
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Fuji, Alceu Haruo. "Contabilização de títulos e valores mobiliários: uma comparação entre as normas brasileiras, do FASB e do IASB." Revista Contabilidade & Finanças 19, no. 47 (August 2008): 112–23. http://dx.doi.org/10.1590/s1519-70772008000200010.
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Em 2001, o Banco Central do Brasil emitiu a Circular 3.068, determinando a utilização do valor de mercado para avaliar os títulos e valores mobiliários. A Circular 3.068/01 determina que os títulos e valores mobiliários devem ser classificados numa das seguintes categorias: negociação, disponíveis para venda e mantidos até o vencimento. Os títulos para negociação e os disponíveis para venda devem ser avaliados e registrados pelo seu valor de mercado e os mantidos até o vencimento devem ser registrados pelo seu custo histórico. O objetivo deste trabalho é estudar a forma de contabilização de títulos adotada no Brasil, especialmente as normas definidas para as instituições financeiras, em comparação com as normas do FASB e IASB. A comparação da forma de contabilização de títulos adotada no Brasil (Circular 3.068/01) com os pronunciamentos do FASB (SFAS 115) e IASB (IAS 39) mostrou que, nos aspectos relevantes, as regras estão em harmonia, embora algumas diferenças pequenas tenham sido identificadas.
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Silva, Kátila Oliveira, and Antonio Robles Júnior. "Provisão para crédito de liquidação duvidosa (PCLD) calculada conforme as normas do BACEN e IFRS: comparação." CAFI - Contabilidade, Atuária, Finanças & Informação 1, no. 1 (January 2, 2018): 4–21. http://dx.doi.org/10.23925/cafi.v1i1.36949.
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Este artigo buscou expor conceitos relacionados a inadimplência e Provisão para Crédito de Liquidação Duvidosa (PCLD), além de expor a inadimplência do consumidor nos últimos anos e explanar as diferenças existentes entre as metodologias de cálculo da PCLD. Destacando a Resolução nº 2.682 do Bacen e o IAS (International Accounting Standards) 39, que regulamentam o provisionamento das carteiras de crédito das instituições financeiras, respectivamente pelos métodos BRGAAP e IFRS. Realizou-se pesquisa bibliográfica, documental e quantitativa analisando o comportamento da PCLD quando comparada pelos métodos já citados, dos quatro maiores bancos presentes no Brasil, Banco do Brasil, Bradesco, Itaú e Santander. Após as pesquisas realizadas, confirmou-se a relevância da PCLD principalmente no resultado das instituições financeiras devido esta provisão atuar como fonte redutora da carteira de crédito e impactar diretamente o resultado das instituições financeiras. Apesar de serem identificadas diferenças já esperadas quando observado o cálculo da PCLD realizado pelos dois métodos existentes (BRGAAP e IFRS), existe linearidade dos dados coletados e expostos nos gráficos de resultado.
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Isaradisaikul, Suwicha, Niramon Navacharoen, Charuk Hanprasertpong, and Jaran Kangsanarak. "Cervical Vestibular-Evoked Myogenic Potentials: Norms and Protocols." International Journal of Otolaryngology 2012 (2012): 1–7. http://dx.doi.org/10.1155/2012/913515.
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Vestibular-evoked myogenic potential (VEMP) testing is a vestibular function test used for evaluating saccular and inferior vestibular nerve function. Parameters of VEMP testing include VEMP threshold, latencies of p1 and n1, and p1-n1 interamplitude. Less commonly used parameters were p1-n1 interlatency, interaural difference of p1 and n1 latency, and interaural amplitude difference (IAD) ratio. This paper recommends using air-conducted 500 Hz tone burst auditory stimulation presented monoaurally via an inserted ear phone while the subject is turning his head to the contralateral side in the sitting position and recording the responses from the ipsilateral sternocleidomastoid muscle. Normative values of VEMP responses in 50 normal audiovestibular volunteers were presented. VEMP testing protocols and normative values in other literature were reviewed and compared. The study is beneficial to clinicians as a reference guide to set up VEMP testing and interpretation of the VEMP responses.
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Alves, Maria Teresa Venâncio Dores, and Maria Olímpia Alvarez de Sousa Fernandes Pascoal. "Mensuração e reconhecimento contabilístico dos ativos biológicos: um estudo de caso." Revista Contemporânea de Contabilidade 14, no. 31 (April 3, 2017): 46. http://dx.doi.org/10.5007/2175-8069.2017v14n31p46.
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http://dx.doi.org/10.5007/2175-8069.2017v14n31p46O setor agrícola continua a desempenhar um papel fulcral na economia e na sociedade portuguesa. É, também, um setor com especificidades que representam grandes desafios para a contabilidade, de que são exemplo os ciclos de produção, a atribuição de custos entre diferentes períodos, o tratamento de informação sobre animais vivos e plantas. A International Accounting Standard (IAS) 41 Agricultura encontra-se em vigor desde 1 de janeiro de 2003. Mais tarde, o Sistema de Normalização Contabilística (SNC) veio a integrar a Norma Contabilística e de Relato Financeiro (NCRF) 17 Agricultura (2009, 2015) que se baseia na IAS 41. Estas normas constituem um importante contributo para a harmonização contabilística e consequente comparabilidade da informação em um nível não antes possível. O objetivo do presente estudo é analisar a conformidade com a NCRF 17 da informação produzida por uma empresa do setor agropecuário. Nesse sentido, desenvolveu-se um estudo de caso exploratório e descritivo e recorreu-se à pesquisa bibliográfica e documental e à técnica da entrevista. A análise dos dados extraídos dos balancetes, do balanço, da demonstração dos resultados e do conteúdo da entrevista permitiu verificar que a empresa utilizava o justo valor, como requerido pela NCRF 17, com base nas cotações do mercado (existia mercado ativo), para a mensuração dos ativos biológicos. Porém, os registos relacionados com o apuramento do ganho ou perda de justo valor destes ativos eram efetuados, apenas no final do ano, pela diferença entre os animais adquiridos, nascidos e vendidos ou abatidos.
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Khosla, Rajat, Nuna Van Belle, and Marleen Temmerman. "Advancing the sexual and reproductive health and human rights of women living with HIV: a review of UN, regional and national human rights norms and standards." Journal of the International AIDS Society 18 (December 2015): 20280. http://dx.doi.org/10.7448/ias.18.6.20280.
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Devolder, Pierre, and Inmaculada Domínguez-Fabián. "Fair Valuation of Various Participation Schemes in Life Insurance." ASTIN Bulletin 35, no. 01 (May 2005): 275–97. http://dx.doi.org/10.2143/ast.35.1.583176.
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Fair valuation is becoming a major concern for actuaries, especially in the perspective of IAS norms. One of the key aspects in this context is the simultaneous analysis of assets and liabilities in any sound actuarial valuation. The aim of this paper is to illustrate these concepts, by comparing three common ways of giving bonus in life insurance with profit: reversionary, cash or terminal. For each participation scheme, we compute the fair value of the contract taking into account liability parameters (guaranteed interest rate and participation level) as well as asset parameters (market conditions and investment strategy). We find some equilibrium conditions between all those coefficients and compare, from an analytical and numerical point of view, the systems of bonus. Developments are made first in the classical binomial model and then extended in a Black and Scholes economy.
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Devolder, Pierre, and Inmaculada Domínguez-Fabián. "Fair Valuation of Various Participation Schemes in Life Insurance." ASTIN Bulletin 35, no. 1 (May 2005): 275–97. http://dx.doi.org/10.1017/s0515036100014161.
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Fair valuation is becoming a major concern for actuaries, especially in the perspective of IAS norms. One of the key aspects in this context is the simultaneous analysis of assets and liabilities in any sound actuarial valuation. The aim of this paper is to illustrate these concepts, by comparing three common ways of giving bonus in life insurance with profit: reversionary, cash or terminal. For each participation scheme, we compute the fair value of the contract taking into account liability parameters (guaranteed interest rate and participation level) as well as asset parameters (market conditions and investment strategy). We find some equilibrium conditions between all those coefficients and compare, from an analytical and numerical point of view, the systems of bonus. Developments are made first in the classical binomial model and then extended in a Black and Scholes economy.
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Zaplatina, T. S. "Issues of Distribution of Rights to Results of Intellectual Activity within "Megascience" Projects." Actual Problems of Russian Law 15, no. 9 (September 29, 2020): 164–73. http://dx.doi.org/10.17803/1994-1471.2020.118.9.164-173.
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The concept of intellectual property rights (IP) within the framework of "megascience" projects is based on common international, supranational and national norms in the field of IP. The problem of the distribution of the results of intellectual activity (IA), created within the framework of a "megascience" project, is due to the collective nature of their creation. The IA belongs to both the project participants (team) and the megascience center. Often, the norms of a specific agreement on the creation of intellectual property (IP) solve the issues of distribution of the results of a collective IA. In the case of megascience projects, the norms of the research centers themselves are important, like an agreement between individuals that form the basic principles for the distribution of IA. The form of organization of the research center also affects the distribution of IA results within the framework of megascience projects. Thus, the Institut Laue-Langevin (ILL), which is a national legal entity, makes a distinction in the division of IAs depending on the characteristics of the project and the level of access to research objects, without highlighting the concept of the underlying IP for the ILL. The European Split Source (ESS), an integrated mega-science framework, provides the core IP of the center for research. Such a primary IP can be used under the right of a non-exclusive license by a participant to the project in which the primary IP is used.
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Stanikūnas, Rytis, Henrikas Vaitkevičius, Algimantas Švegžda, and Aušra Daugirdienė. "ADAPTACIJOS ĮTAKA VAIZDO ORIENTACIJOS ERDVĖJE SUVOKIMUI." Psichologija 28 (January 1, 2003): 42–49. http://dx.doi.org/10.15388/psichol.2003..4368.
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Dėl adaptacijos suvokiama vaizdo orientacija erdvėje keičiasi. Subjektyvus orientacijos kitimas gali būti paaiškintas normalizacijos efektu (Gibson, Radner, 1937), kai suvokiama adaptacinė tiesė subjektyviai pasisuka horizontalės ar vertikalės link. Gibsonas šiuo atveju vertikalumą ir horizontalumą vadina normomis, kurių atžvilgiu ir nustatoma bet kurių objektų orientacija. Vėlesni tyrimai parodė, kad toks normalizacijos supratimas neleidžia paaiškinti kitų suvokimo efektų, susijusių su regos sistemos adaptacija (Mitchell, Muir, 1976; Fomin et al., 1979). Buvo suformuluota hipotezė, kad yra dar viena "norma" - 45° orientacijos norma (Fomin et al., 1979). Tačiau eksperimentais ši orientacija nebuvo tirta.Trims tiriamiesiems eksperimento metu buvo pastoviai pateikiamas adaptacinis dirgiklis (trys pasvirusios tiesės, kurių ilgis buvo 2°, o atstumas tarp jų - 20 regimojo kampo minučių), į kurį jie adaptuodavosi. Po pradinės 30 s adaptacijos, kai tiriamieji sutelkdavo žvilgsnį į adaptacinių tiesių vidurį, buvo pateikiama testinė tiesė, nutolusi 8-iais regimojo kampo laipsniais nuo adaptacinių. Jos orientaciją parinkome intervale { F + n × 0,5°} atsitiktinai; čia F - adaptacinės tiesės kampas, n - atsitiktinis sveikasis skaičius iš intervalo [-10 ... 10]. Tiriamasis privalėjo nurodyti, ar testinė tiesė buvo pasukta prieš, ar pagal laikrodžio rodyklę adaptacini ų tiesių atžvilgiu (buvo taikomas priverstinio atsako metodas). Visą laiką ekrane buvo rodomos adaptacin ės tiesės ir tiriamasis sutelkdavo žvilgsnį į adaptacinių tiesių centrą. Darbe tirtos adaptacinių tiesių orientacijos vertikalės atžvilgiu buvo: -10°, 0°, 10°, 35°, 45°, 55°, 80°, 90° ir 100°.Nustatyta, kad dėl adaptacijos į vaizdo orientacijas, be jau žinomų stabilių padėčių 0° ir 90°, egzistuoja dar bent viena stabili padėtis 45°. Šios trys suvokiamos orientacijos adaptacijos metu nekinta, išlieka stabilios ir gali būti normos. Tiesės, kurių orientacija skiriasi 10° nuo normos, adaptacijos metu suvokiamos kaip pasisukusios artimiausios normos orientacijos link. Eksperimentų rezultatai palyginami su teoriniu modeliu.
EFFECT OF ADAPTATION ON PERCEPTION OF IMAGE ORIENTATION IN SPACERytis Stanikūnas, Henrikas Vaitkevičius, Algimantas Švegžda, Aušra Daugirdienė
SummaryPerceived line orientation changes during prolonged inspection time. Gibson and Radner (1937) attribute it to the normalization effect (perceptually adapting line shifted towards horizontal or vertical one). According to Gibson orientation of presented line is evaluated with respect to horizontal and vertical ones, which are called "norms". Later investigations had shown that this normalization couldn't explain other phenomena related with adaptation (Mitchell, Muir, 1976; Fomin et al., 1979). The hypothesis had been presented that also should be 45° orientation norm (Fomin et al., 1979). However, this orientation has not been investigated. Our task was to investigate the influence of line orientation on perceived tilt in the course of adaptation. Four subjects were presented with adapting stimulus consisting of 3 parallel lines 2 deg of arc in length and distance between lines was 20 min of arc. After initial adaptation (30 s) the test line oriented at F + + n×0.5° to the adapting line appeared at 8 deg of arc distance from the center of the adapting stimulus. The integer n was chosen randomly from interval [-10 ... 10]. Subjects were required to make a 2AFC judgment whether test line appeared to be tilted clockwise or anticlockwise relative to the adapting lines. The inclinations of adapting lines were from: -10°, 0°, 10°, 35°, 45°, 55°, 80°, 90° and 100° to vertical. The results for all subjects show that three orientations: 0°, 45°, and 90° appear to be "stable norms". The lines with orientation deviations in 10° from "norms" were perceptually tilted towards the closest of "norms" in the course of adaptation. The experimental results are compared with those predicted by the proposed model.
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Meira, Deolinda A., Ana Maria Bandeira, and Vítor Gonçalo. "A (in)suficiência do regime do direito ao reembolso em Portugal: o estudo particular das cooperativas vitivinícolas da região demarcada do Douro." Boletín de la Asociación Internacional de Derecho Cooperativo, no. 51 (December 22, 2017): 135–65. http://dx.doi.org/10.18543/baidc-51-2017pp135-165.
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O presente estudo pretende demonstrar que as alterações introduzidas no regime jurídico do direito ao reembolso, na reforma do Código Cooperativo português de 2015, não são suficientes para afastar a qualificação contabilística do capital social cooperativo como um passivo financeiro. Esta qualificação decorre da sujeição das cooperativas às normas internacionais de contabilidade, com particular destaque para a IAS 32. A relevância prática desta questão é demonstrada por um estudo empírico que analisa os efeitos que a aplicação do atual enquadramento contabilístico tem nas cooperativas vitivinícolas da Região Demarcada do Douro. Conclui-se defendendo uma intervenção legislativa que permita a sujeição das cooperativas a um tratamento contabilístico específico e diferenciado, e que respeite a caraterística da variabilidade do capital social, decorrente do direito ao reembolso das entradas em caso de demissão do cooperador, ao abrigo do princípio cooperativo da adesão voluntária e livre.Recibido: 29 noviembre 2016Aceptado: 01 septiembre 2017Publicación en línea: 22 diciembre 2017
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COLE, DANIEL H. "Laws, norms, and the Institutional Analysis and Development framework." Journal of Institutional Economics 13, no. 4 (February 28, 2017): 829–47. http://dx.doi.org/10.1017/s1744137417000030.
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AbstractElinor Ostrom's Institutional Analysis and Development (IAD) framework has been described as ‘one of the most developed and sophisticated attempts to use institutional and stakeholder assessment in order to link theory and practice, analysis and policy’. But not all elements in the framework are sufficiently well developed. This paper focuses on one such element: the ‘rules-in-use’ (a.k.a. ‘rules’ or ‘working rules’). Specifically, it begins a long-overdue conversation about relations between formal legal rules and ‘working rules’ by offering a tentative and very simple typology of relations. Type 1: Some formal legal rules equal or approximate the working rules; Type 2: Some legal rules plus (or emended by) widely held social norms equal or approximate the working rules; and Type 3: Some legal rules bear no evident relation to the working rules. Several examples, including some previously used by Ostrom, are provided to illustrate each of the three types, which can be conceived of as nodes or ranges along a continuum. The paper concludes with a call for empirical research, especially case studies and meta-analyses, to determine the relevant scope of each of these types of relations, and to provide data for furthering our understanding of how different types of rules, from various sources, function (or not) as institutions.
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Raimundo, Lívia Maria Borges, Mário Otávio Batalha, and Ana Lúcia Vitale Torkomian. "Dinâmica tecnológica da Indústria Brasileira de Alimentos e Bebidas (2000-2011)." Gestão & Produção 24, no. 2 (July 10, 2017): 423–36. http://dx.doi.org/10.1590/0104-530x2750-15.
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Resumo A Indústria Brasileira de Alimentos e Bebidas (IAB) tem uma forte importância social e econômica no cenário nacional, e a tecnologia tem papel fundamental em sua competitividade. Ao estudar aspectos da dinâmica tecnológica da IAB, pretende-se identificar e analisar elementos que incrementem a competitividade do setor. Este trabalho discute a dinâmica tecnológica e inovadora das IBA no período de 2000 a 2011, com base nos indicadores fornecidos pela Pesquisa Industrial de Inovação Tecnológica (PINTEC). Os resultados permitem afirmar que prevalece no setor o caráter incorporador em detrimento do gerador de novas tecnologias. O investimento em P&D das firmas ainda é relativamente baixo, sendo a estratégia tecnológica majoritária do setor a imitativa. No entanto, houve uma dinamização positiva dos esforços tecnológicos nesse período, principalmente a fim de aumentar a eficiência e eficácia produtivas, bem como para reduzir o impacto ambiental e atender às normas regulatórias nacionais.
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Hnatiuk, O. M., and O. I. Bala. "National and Foreign Experience of Stocks Management: The Accounting Aspect." Business Inform 2, no. 517 (2021): 244–49. http://dx.doi.org/10.32983/2222-4459-2021-2-244-249.
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The publication defines the economic content of the concept of «stocks»; a comparative analysis of interpretation of this category in view of the content is carried out; the approaches to the interpretation of constituent elements of the enterprise’s stocks are analyzed; the peculiarities of accounting and analytical management along with reflection of stocks in the balance sheet of the enterprise in accordance with normative legislative acts are determined. Also the peculiarities of foreign practice of stock accounting are explored and analyzed. An overview of stock management in economically developed countries comparing with national practice is carried out. The peculiarities of attribution of certain types of assets to stocks, both in Ukraine and abroad, are determined. Both the common and the distinctive features of stock management of either the national or the foreign accounting are identified. A study of the main provisions of the national (standard) of accountance 9 «Stocks» and the international standard of accounting 2 «Stocks» is carried out. The economic content of the category of «stocks» is defined in accordance with both above mentioned standards. A comparative analysis of the stock accounting methods according to IAS and PSBO is carried out. The advantages and disadvantages of each of the methods are determined. The possibilities and expediency of consolidation of the provisions of the national regulation (standard) of accounting with international accounting are considered. Proposals have been formed to improve the process of stock accounting on the basis of the provisions (standard) of national accounting and in accordance with the norms of the international accounting standard 2 «Stocks». It is proved that the harmonization of the typical provisions of the PSBO and IAS, especially for entities engaged in international economic activity, will facilitate to manage the condition and quality of stocks, which is the key to effective production and economic cooperation. At this, the authors recommend the following: improve the accounting of stocks regarding their content and classification; improve the financial, accounting and management display of stocks; improve economic analysis, control and audit on the efficiency of application; automate accounting processes.
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Mulawarman, Aji Dedi, and Ari Kamayanti. "Towards Islamic Accounting Anthropology." Journal of Islamic Accounting and Business Research 9, no. 4 (July 9, 2018): 629–47. http://dx.doi.org/10.1108/jiabr-02-2015-0004.
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Purpose The purpose of this study is to shed light on how accounting, which has been recognised as a contributor to the modernity problem, has been influenced by secular anthropology, which hinges on the concept of “self”. Based on Akbar S. Ahmed’s concept of Islamic Anthropology, Islamic Accounting Anthropology (IAA) is proposed as an answer to shift the accounting paradigm. Design/methodology/approach A case study in Indonesia was conducted by studying the development of the nation’s Shariah accounting from the perspective of diffusionism as an approach to anthropology. Following the constructivist tradition, IAA, which rejects the Social Darwinism notion of the superiority of the West over the East as the basis of the evolution of civilisation, is used as tool to realise Islamic norms through synchronic-diachronic study, constructing an accounting concept and invoking accounting transformation through accounting education. Findings This study finds that accounting has been greatly affected by secular Western culture through education and educators as agents that find their legitimation in country policies. Standard setters have also taken the same stance by siding with the capital market. By proposing IAA, it is hoped that Islam will replace the concept of “self-interest” as the faith of accounting and promote welfare for the ummah. Research limitations/implications The problem of modernisation lies in the newfound faith of self-interest. In accounting, self-interest is ingrained in accounting theories such as Positive Accounting Theory, Entity Theory and Agency Theory, and thus accounting has become a tool to support neoliberal society. IAA will help produce accounting that is rooted in local wisdom and necessity yet very much embedded in Islamic values. Practical implications IAA suggests that accounting education must be geared towards anthropology detached from the Orientalism-secularism concept. This shift can be accomplished by integrating IAA into the accounting education curriculum. Social implications Based on IAA, accounting practices can be designed under the guidance of the Quran and result using a synchronic-diachronic approach. By changing the ontological view through accounting education, accounting can drive societal consciousness towards the welfare of society instead of self-happiness. Originality/value Islamic accounting and anthropology are two subjects that are rarely discussed concurrently.
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TEIXEIRA, LUIZ ANTONIO JUNQUEIRA, MARCO ANTONIO TECCHIO, MARA FERNANDES MOURA, MAURILO MONTEIRO TERRA, and ERASMO JOSÉ PAIOLI PIRES. "NORMAS DRIS E NÍVEIS CRÍTICOS DE NUTRIENTES PARA VIDEIRA ‘NIAGARA ROSADA’ CULTIVADA NA REGIÃO DE JUNDIAÍ-SP." Revista Brasileira de Fruticultura 37, no. 1 (March 2015): 247–55. http://dx.doi.org/10.1590/0100-2945-409/13.
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RESUMOSão apresentadas normas DRIS preliminares e derivados níveis críticos de nutrientes no tecido foliar (NC) para a videira ‘NiagaraRosada’ enxertada sobre o porta-enxerto ‘IAC 766’, nas condições de cultivo da região de Jundiaí-SP. As normas DRIS e os NCs foram obtidos a partir de um banco de dados com 116 registros, relacionando produtividade e teores foliares de N, P, K, Ca e Mg das videiras. Esses registros foram obtidos em experimentos de adubação e em um levantamento do estado nutricional de videiras realizados na região de Jundiaí, durante quatro ciclos de produção. Os registros foram separados em duas subpopulações: alto (>26 t/ha), e baixo rendimento (<26 t/ha) e as normas DRIS foram calculadas de acordo com os procedimentos convencionais. Mesmo com a diversidade nas condições de cultivo, a relação entre o índice de balanço nutricional e a produtividade das plantas foi altamente significativa (R2=0,48; p<0,0001), indicando que parte da variação na produtividade dos vinhedos pode ser creditada ao estado nutricional das plantas. Os NCs foram obtidos a partir de regressões múltiplas, relacionando teores foliares de cada nutriente com todos os índices DRIS. Os NCs para teores foliares de N, P, K, Ca e Mg foram 38,0; 3,0; 11,4; 13,7 e 3,5 g kg-1, respectivamente.
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MacKenzie, Andrew, and Philip Gibbons. "Enhancing Biodiversity in Urban Green Space; An Exploration of the IAD Framework Applied to Ecologically Mature Trees." Urban Science 3, no. 4 (October 22, 2019): 103. http://dx.doi.org/10.3390/urbansci3040103.
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This paper investigates how institutions in urban settings potentially identify, frame, and operationalise biodiversity conservation policies. It adopts the Institutional Analysis and Development Framework (IAD) to analyse a case study regarding the retention of ecologically mature trees in urban green space in Canberra, Australia. The research investigates; what are the structural and institutional arrangements that catalyze or inhibit biodiversity conservation in urban green space? Specifically, the IAD framework is applied to explore the institutional structures and the role of key decision-makers in the conservation and management of ecologically mature trees in urban green space. Ecologically mature trees represent an exclusive habitat for many species and are key structures for conserving biodiversity in urban settings. The results suggest the application of the IAD ‘rules-in-use’ analysis reveals that ecologically mature trees are inconsistently managed in Canberra, leading to conflicting approaches between institutions in managing urban biodiversity. It suggests that a more structured and replicable institutional analysis will help practitioners to empirically derive a more comprehensive understanding of the roles of institutions in supporting or inhibiting biodiversity conservation in urban settings. The research finds that developers, asset managers, and other stakeholders could benefit from explicitly mapping out the defined rules, norms and strategies required to negotiate economically, socially and environmentally achievable outcomes for biodiversity conservation in urban green space.
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Maciel, Flávia Fonte de Souza, Bruno Meirelles Salotti, and Joshua Onome Imoniana. "ESCOLHAS CONTÁBEIS NA DEMONSTRAÇÃO DOS FLUXOS DE CAIXA NO CONTEXTO DO MERCADO DE CAPITAIS BRASILEIRO." Revista Universo Contábil 13, no. 4 (March 27, 2018): 194. http://dx.doi.org/10.4270/ruc.2017432.
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As normas contábeis brasileiras, através do Pronunciamento Técnico CPC 03, estabelecem opções de classificação na Demonstração dos Fluxos de Caixa (DFC) dos fluxos de caixa relacionados a juros, dividendos e juros sobre capital próprio, pagos e recebidos, em linha com a norma internacional IAS 7. Apesar dessa liberdade de escolha, o CPC 03, parágrafo 34A, encoraja fortemente certas classificações de tais fluxos de caixa. Este trabalho busca verificar se a maioria das empresas não financeiras do mercado de capitais brasileiro segue o referido encorajamento, e identificar uma relação entre características (setor e firma de auditoria) das empresas e suas escolhas de classificação na DFC, no período de 2008 a 2014. Com uma amostra de 352 empresas, 2.323 relatórios de auditores e DFCs analisados, e 3.821 dados levantados, os resultados apontaram que: i) a maior parte das empresas brasileiras segue as classificações encorajadas pelo parágrafo 34A do CPC 03, exceto quanto ao item dividendos/JCP recebidos; ii) as empresas dos setores “Máquinas Industriais” e “Têxtil” seguiram uma classificação predominante em todos os itens que possuem flexibilidade de apresentação na DFC; e, iii) há classificações predominantes em todos itens para empresas auditadas pela PwC. Finalmente, quanto ao tema escolhas contábeis, este trabalho contribui ao identificar possíveis influências que direcionam a escolha de classificação na DFC.
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García-Del Moral, Paulina. "The “Formally Feminist State”: A Potential New Player in the Inter-American Human Rights System?" AJIL Unbound 113 (2019): 365–69. http://dx.doi.org/10.1017/aju.2019.69.
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A decade ago, the Inter-American Court of Human Rights issued a landmark judgment in the case of González and Others (“Cotton Field”) v. Mexico, which addressed the abduction and subsequent sexual murder of three young women in the industrial border city of Ciudad Juárez—a place known for systematic gender violence and impunity. For the victims’ next of kin and the feminist and human rights activists involved in the litigation, the murders constituted feminicidios (feminicides). The resulting judgment has been celebrated not only for developing new standards for women's human rights internationally, but also for its domestic impact in the form of innovative feminist laws and policies in Mexico and other Latin American countries. With a focus on Cotton Field’s impact on Mexico, this essay explores the potential rise of the “formally feminist state”—a state that adopts domestic feminist legislation and policies but then resists their implementation—as a new player on the stage of the inter-American human rights system (IAS). Drawing on insights from American sociolegal analyses on judicial deference to the presence of policies and institutional mechanisms as indicators of compliance with antidiscrimination laws, I suggest that this new player may create a different set of challenges for courts in assessing states’ lack of compliance with norms on women's human rights.
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Rumiche B., Jesús, and EloÍsa Hernández F. "Indice de aminoácidos libres y estructuras celulares como indicadores de calidad en jugos de fruta." Ciencia e Investigación 3, no. 2 (December 29, 2000): 42–51. http://dx.doi.org/10.15381/ci.v3i2.5321.
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Se estudian dos parámetros que,en las Normas Técnicas Peruanas a consultar (ITINTEC), no se han considerado como paradigmas para el control de calidad de jugos de frutas naturales. Estos parámetros: a) índice de aminoácidos libres (IAL) y b) las estructuras celulares (EC) nos aportarían datos cuantitativos y cualitativos para evidenciar genuinidad y calidad. En 11 jugos, preparados a nivel de laboratorio (durazno, fresa, mandarina, mango, manzana, maracuyá, melón, naranja, pera, piña y uva) se ha determinado: a) Sus características celulares microscópicas (método de Wallis) y el b) Indice de aminoácidos libres, a través del índice de formol método oficial de la AOAC .También se aplicaron estos parámetros a 18 jugos industrializados de marcas que se comercializan en el país. Estos resultados se reportan gráficamente en fotografías tomadas al momento de la observación microscópica de sus EC y en cuadros cuyos valores han sido sometidos a análisis estadísticos. Estos indican que el índice de formol, expresado como IAL y la presencia de EC son independientes ( r= 0,2587) y que en ausencia de EC, el Índice de formol adquiere un carácter confirmatorio acerca de la genuinidad de la materia prirm empleada en la elaboración de jugos. En los jugos industrializados se reportan cantidades dosables de nitrógeno aminico, aunque los valores están por debajo de los obtenidos a partir de jugos de fruta preparados en laboratorio.
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Yang, Liu, and Yang Ren. "Moral Obligation, Public Leadership, and Collective Action for Epidemic Prevention and Control: Evidence from the Corona Virus Disease 2019 (COVID-19) Emergency." International Journal of Environmental Research and Public Health 17, no. 8 (April 15, 2020): 2731. http://dx.doi.org/10.3390/ijerph17082731.
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To investigate the effect of villagers’ moral obligation and village cadres’ public leadership on villagers’ collective action for epidemic prevention and control, against the background of the corona virus disease 2019 (COVID-19) emergency in China, we constructed models based on the institutional analysis and development (IAD) framework and employed principal component analysis (PCA) and ordered probit regression, drawing on survey data from 533 villagers in Henan province adjacent to the COVID-19 origin province, Hubei, China. The results indicate that: (1) generally, both moral obligation and public leadership as well as their constituent indicators contributed positively to collective action for COVID-19 prevention and control; (2) moreover, moral obligation and public leadership can strengthen each other’s positive role in collective action for COVID-19 prevention and control. Based on the above findings, this paper suggests that villagers’ moral obligation can be perfected through internalizing epidemic prevention and control norms into the villagers’ moral norms by the way of villagers mastering the rural public health governance scheme. In addition, public leadership can be improved through professional training of village cadres and by motivating village elites to run for village cadres. With improved villagers’ moral obligation and village cadres’ public leadership, collective action for epidemic prevention and control could be more likely to be realized.
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Scherch, Cristiene Patricia, Daniel Ramos Nogueira, Paulo Arnaldo Olak, and Cassia Alves Cruz. "NÍVEL DE CONFORMIDADE DO CPC 29 NAS EMPRESAS BRASILEIRAS: UMA ANÁLISE COM AS EMPRESAS DE CAPITAL ABERTO." RACE - Revista de Administração, Contabilidade e Economia 12, no. 2 (May 21, 2014): 459. http://dx.doi.org/10.18593/race.v12i2.4826.
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<p>Com a adesão do Brasil às normas internacionais de contabilidade, o setor agropecuário passou a elaborar seus demonstrativos contábeis seguindo o pronunciamento técnico CPC 29 (IAS 41). O referido documento tem o objetivo de estabelecer o tratamento contábil e as respectivas divulgações relacionadas aos ativos biológicos e produtos agrícolas. Considerando esse contexto, a presente pesquisa teve como objetivo inferir qual o nível de conformidade das empresas de capital aberto de acordo com o pronunciamento técnico CPC 29. A importância do tema justifica-se por se tratar de um assunto contemporâneo e pouco abordado na literatura brasileira, sendo de grande relevância à contabilidade das empresas agropecuárias expressarem seus valores o mais próximo da realidade do mercado, atendendo, assim, às exigências internacionais. A pesquisa é classificada como descritiva e, inicialmente, apurou-se com a Economática® todas as empresas da Bovespa que apresentaram saldo de ativos biológicos em dezembro de 2010 (n = 24). Os achados da pesquisa indicam que as empresas não estão evidenciando todas as informações exigidas pelo pronunciamento técnico; a média de conformidade das empresas foi de 57%. Para averiguar se havia relação entre as variáveis de representatividade do ativo biológico e conformidade, foi realizado o teste de correlação. Com isso, averiguou-se que, quanto maior a representatividade do ativo biológico, maior é o nível de conformidade da empresa. É essencial uma atitude mais eficiente por parte das empresas perante o tratamento contábil exigido pelo pronunciamento CPC 29, para que se possa obter um melhor nível de evidenciação de seus ativos biológicos.</p><p>Palavras-chave:<strong> </strong>Ativo biológico. Produto agrícola. CPC 29. Contabilidade.</p>
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KOVAL, Olena. "BIOLOGICAL ASSETS IN ACCOUNTING: PROBLEMATIC ASPECTS." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (41) (January 2019): 112–21. http://dx.doi.org/10.37128/2411-4413-2019-1-9.
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The issues of accounting and information provision of management, state and social control over biological assets with genetically modified forms are considered. The method of constructing a separate account of the availability of genetically modified biological assets (GMBA) and operations on their transformations has been developed, ways of improving the quality of the P (S) "Biological Assets" and IAS 41 "Agriculture" have been identified, which lies in the rethinking of the role of agricultural activity for social and environmental and environmental factors of human development. The analysis of accounting standards has shown that in the content of P (S) "Biological Assets" and IAS 41 "Agriculture" there is no information on the procedure for the accounting and control of biological assets and agricultural products from GMOs. In connection with this, it is necessary to find an integrated approach to building a system of accounting for biological assets with genetically modified organisms, in view of increasing public requests for accounting information in the context of sustainable development. Since GMOs are the assets of all agricultural enterprises in the form of biological assets and agricultural products, for the "transparent" accounting of the enterprise it is necessary to reflect them as separate objects of accounting. Mandatory allocation of relevant analytical accounts leads to the introduction of additional articles on genetically modified biological assets in the accounting registers of accounting and statistical reporting. The accounting of biological assets with genetically modified organisms should ensure that accurate information is obtained about the quality and quantity of these assets, and the basis for their reliable assessment. More responsibly should be placed on the disclosure of information on genetically modified biological assets in the Notes to the Financial Statements. We suggest that the accumulated information on biological assets from GMOs be reflected in a separate section in section 16 entitled "Financial Results from Primary Acceptance and Marketing of Agricultural Products from GMOs and Additional Biological Assets with GMOs". The introduction of a separate section in the notes on genetically modified assets will allow obtaining the necessary operational information on these assets for management needs and for the state as a whole. Information on the biological assets of the enterprise and their biological transformations, as well as agricultural products, are reflected in the Form 50-s. "Basic economic indicators of agricultural enterprises". We consider it expedient to supplement it with another section, which will reflect the information on the composition of production and marketing of agricultural products from GMOs. The financial statements of agricultural enterprises require changes in the reflection of the reassessment of biological assets and information on the production and sale of genetically modified assets. Information on GMO biological assets is currently absent from P (S) "Biological Assets" and IAS 41, although it is significant both at the enterprise level and on the basis of the country as a whole. Therefore, we consider it expedient to supplement the contents of the provisions with the section "Environmental safety", which will specify the method of constructing a separate accounting for biological assets with GMOs. Solving the problems of accurately displaying information in accounting and reporting regarding genetically modified biological assets and their biological transformations requires the adoption of new, regulatory and legal decisions by the state. Taking into account the harmonization of Ukraine's legislation with the EU, this statement is quite logical. In this regard, we propose the standard of accounting for agricultural activities to be supplemented with the section "State support", which, in addition to the norms reflected in IAS 41, found a place and provisions to stimulate the production of biological assets and agricultural products without genetically modified organisms.From the above, we believe that at the state level, companies should be required to account for biological assets and agricultural products from GMOs in accounting and reporting. The real steps in this regard are to create, with the help of economic incentives (taxes, loans, privileges, etc.), state support to companies that provide true information on the availability of biological assets from GMOs, the quantity of GM products grown and markets for its sales. Consequently, taking into account the advantages and disadvantages of a new accounting of agricultural activity, having identified the problems of its application in practice, we propose to finalize P (S) 30 "Biological Assets". The revised standard will facilitate more realistic accounting in agriculture and achievement of higher end results of activities in order to ensure the management of reliable and truthful information about the results of activities. Improvement of P (S) 30 "Biological Assets" lies in the rethinking of the role of agricultural activity for social and environmental and environmental factors of human development. The issue of "State support" and "Environmental safety" require separate disclosure in agricultural sectoral standards. The world standardization of accounting and reporting of the production of genetically modified products is also very important
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Sztafrowski, Edward. "Ponadparafialni współpracownicy biskupa diecezjalnego." Prawo Kanoniczne 35, no. 3-4 (December 10, 1992): 25–56. http://dx.doi.org/10.21697/pk.1992.35.3-4.02.
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Terminus „supraparoecialis” in decreto conciliari Christus Dominus invenitur: „Proximiores Episcopi cooperatores sunt illi etiam sacerdotes, quibus munus pastorale indolis supraparoecialis ab ipso committuntur...” (n. 29). Munera huius indolis iam antiquis temporibus exsistebant, scilicet chorepiscopi, archidiaconi, archipresbyteri, et decani seu vicarii foranei. De his omnibus sermo est hic in n. I, cui titulus: Aspectus historicus. Deinde (n. II) de renovatione conciliari hac in materia agitur. Hac in renovatione munus decani in aspectu imprimis pastorali praebetur, necnon etiam alia munera supraparoecialia proponuntur. Numero III de decanis in Codice Ioannis Pauli II sermo est. Primum (n. 1) de propositionibus, quae in schematibus (1977, 1980 et 1982) huius Codicis inveniuntur, ac deinde de normis ipsius Codicis: De erectione Decanatus et constitutione Decani (n. 2). De obligationibus Decani (n. 3): promotio communis actionis pastoralis in vicariatu foraneo (A), cura de clericis sui districtus (B), conferentiones decanales (C), visitatio paroeciarum sui districtus (D); De iuribus decanorum (n. 4); De visitatoribus decanorum (n. 5); De Vicedecanis (n. 6); De aliis officiis in vicariatu foraneo (n. 7). IV. Demum numero IV de Protopresbyteris in Catholicis Ecclesiis Orientalibus tractatur.
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Oliveira, Pedro C. P. de, Thomas V. Gloaguen, Roberta A. B. Gonçalves, and Dionei L. Santos. "Produção de moranga irrigada com esgoto doméstico tratado." Revista Brasileira de Engenharia Agrícola e Ambiental 17, no. 8 (August 2013): 861–67. http://dx.doi.org/10.1590/s1415-43662013000800010.
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Objetivou-se, neste trabalho, avaliar a produção de moranga (Cucurbita maxima Duch. Cv Coroa IAC) irrigada com esgoto doméstico tratado. O delineamento experimental foi em blocos casualizados com cinco tratamentos e quatro repetições. Os tratamentos se constituíram de : T1- irrigação com lâmina de 150% da demanda hídrica da cultura; T2- irrigação com lâmina de 150% + adição de CaSO4 no solo; T3- irrigação com lâmina de 100% da demanda hídrica da cultura; T4- irrigação com lâmina de 100% + adição de CaSO4 no solo e T5- tratamento testemunha (sem irrigação). Foram avaliados a produtividade da cultura, o peso e o número de frutos, suas características físico-químicas (pH, acidez total, sólidos solúveis, açúcares totais, açúcares redutores e açúcares não redutores) e potencial de contaminação por agentes patogênicos na água. Foi identificada diferença significativa entre o tratamento testemunha e os demais tratamentos em relação à produção, produtividade e número de frutos. As características físico-químicas apresentaram valores similares em todos os tratamentos. Foi registrada a presença de coliformes termo tolerantes somente na superfície externa dos frutos porém em níveis abaixo dos padrões mínimos estabelecidos pelas normas sanitárias.
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Parkhomenko, N. М. "Actual problems of legal certainty and interpretation of legal norms at the present stage of legal reform." INTERPRETATION OF LAW: FROM THE THEORY TO THE PRACTICE, no. 12 (2021): 30–35. http://dx.doi.org/10.33663/2524-017x-2021-12-5.
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1. Kostiuk O. M. Teoretyko-pravovi zasady normatyvnoho tlumachennia : avtoreferat dys. ... kand. yuryd. nauk: 12.00.01 «Teoriia ta istoriia derzhavy i prava; istoriia politychnykh i pravovykh uchen» Kostiuk Olha Mykolaivna; Ivano-Frankiv. un-t prava im. korolia Danyla Halytskoho. Ivano-Frankivsk, 2017. S. 3. 2. Rishennia Konstytutsiinoho Sudu Ukrainy vid 2 lystopada 2004 roku № 15-rp/2004. u spravi za konstytutsiinym podanniam Verkhovnoho Sudu Ukrainy shchodo vidpovidnosti Konstytutsii Ukrainy (konstytutsiinosti) polozhen statti 69 Kryminalnoho kodeksu Ukrainy (sprava pro pryznachennia sudom bilsh miakoho pokarannia) https://zakon. rada.gov.ua/laws/show/v015p710-04#Text 3. Rishennia YeSPL vid 28 zhovtnia 1999 roku u spravi «Brumaresku proty Rumunii», zaiava № 28342/95, § 61. 4. Danishevska V. Kliuchovi zasady ta pidkhody do vyrishennia konfliktiv tlumachennia zakoniv. Vzaiemni zdobutky Yevropeiskoi Komisii «Za demokratiiu cherez pravo» i orhaniv konstytutsiinoi yustytsii ta problemy tlumachennia u konstytutsiinomu sudochynstvi : zbirnyk materialiv i tez Mizhnarodnoi onlain-konferentsii (m. Kyiv, 25 chervnia 2020 r.). Kyiv: VAITE, 2020. S. 60. 5. Todyka Yu. M. Sposoby tlumachennia Konstytutsii i zakoniv Ukrainy Konstytutsiinym Sudom. Visnyk Akademii pravovykh nauk Ukrainy. Kharkiv: Pravo, 2001. № 2 (25). S. 51-59. https://dspace.nlu.edu.ua/ bitstream/123456789/4565/1/Toduka_51.pdf 6. Yevropeiska Komisiia «Za demokratiiu cherez pravo» Mirylo pravovladdia. Komentar. HLOSARII. Strasburh,18 bereznia 2016 roku. Doslidzhennia №711/2013 http://newjustice.org.ua/wp-content/uploads/2017/09/Rule_of_ Law_Checklist_UKR.pdf 7. Postanova Kasatsiinoi palaty Verkhovnoho Sudu vid 14 bereznia 2018 roku u spravi № 917/1503/17. 8. Selivanov A. O., Stryzhak A. A. Pytannia teorii konstytutsiinoho pravosuddia v Ukraini: aktualni pytannia suchasnoho rozvytku konstytutsiinoho pravosuddia. Kyiv : Lohos, 2010. 275 s. 9. Radchenko O. I. Ofitsiine tlumachennia zakonu v konteksti udoskonalennia natsionalnoho mekhanizmu zakhystu prav liudyny v Ukraini http://webcache.googleusercontent.com/search?q=cache:l3C1xwQGyHYJ:univd.edu.ua/ science-issue/issue/2996+&cd=9&hl=ru&ct=clnk&gl=ua 10. Postanova Kabinetu Ministriv Ukrainy vid 2 lypnia 2014 r. № 228 «Pro zatverdzhennia Polozhennia pro Ministerstvo yustytsii Ukrainy» https://zakon.rada.gov.ua/laws/show/228-2014-%D0%BF#Text 11. Shevchuk S. Holovna ideia pravosuddia – z bezlichi formalnostei zrobyty spravedlyve rishennia. «Iurydychna hazeta», 6 zhovtnia 2015 r. 12. Kostytskyi M., Kushakova-Kostytska N. Tlumachennia Konstytutsii ta zakoniv Ukrainy Konstytutsiinym Sudom Ukrainy ta inshymy orhanamy sudochynstva: spilnist ta vidminnist. Vzaiemni zdobutky Yevropeiskoi Komisii «Za demokratiiu cherez pravo» i orhaniv konstytutsiinoi yustytsii ta problemy tlumachennia u konstytutsiinomu sudochynstvi : zbirnyk materialiv i tez Mizhnarodnoi onlain-konferentsii (m. Kyiv, 25 chervnia 2020 r.). Kyiv :VAITE, 2020. S. 91-92. 13. Terletskyi D. Konstytutsiina skarha yak natsionalnyi zasib yurydychnoho zakhystu: yurydychni naslidky. URL: https://uplan.org.ua/analytics/konstytutsiina-skarha-iak-natsionalnyi-zasib-iurydychnoho-zakhystu-iurydychni-naslidky
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Dawd, Issa. "Aggregate financial disclosure practice: evidence from the emerging capital market of Kuwait." Journal of Applied Accounting Research 19, no. 4 (November 12, 2018): 626–47. http://dx.doi.org/10.1108/jaar-12-2015-0103.
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PurposeThe purpose of this paper is to evaluate the mandatory and voluntary disclosure practice and its determinants in Kuwait, an emerging market that applies International Financial Reporting Standards (IFRS).Design/methodology/approachThe study employs two main methods: an index-based analysis of mandatory, voluntary and aggregate disclosure as well as univariate and multivariate regression analysis of the determinants of disclosure levels.FindingsThe results show that the average aggregate disclosure level is 44 per cent. None of the sample companies complied fully with the disclosure requirements of IAS/IFRS. The extent of voluntary disclosure is also relatively low, although the documented amount represents an increase on that revealed in earlier studies in Kuwait. The multivariate regression results reveal that firm size is positively associated with voluntary disclosure, while mandatory disclosure is negatively linked to profit.Research limitations/implicationsThe findings are based on evidence from a single country and further work is needed to ascertain the extent of generalisability.Practical implicationsThe results of the study have implications for policy makers, professional accounting bodies and regulators as they contribute to the debate on to develop and encourage both compliance with mandatory disclosure requirements and voluntary practice. The evidence also has implications for attempts to derive full understanding of the factors driving disclosure practices in the developing world, and how these differ from behaviour in the world’s richest nations.Originality/valueThe study contributes to the existing literature in the area in two main ways. First, as compliance with mandatory disclosure requirements in developed countries is total (or near to total) in most cases, it has been the subject of little empirical enquiry. By focussing instead on a developing nation – one that has adopted IFRS – the analysis facilitates the provision of novel evidence regarding both the nature and determinants of failure to follow disclosure rules. Second, prior studies generally fail to distinguish between financial and non-financial firms, despite differences in reporting standards and norms across the two groups; the present study makes this distinction.
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Oreshkova, Hristina. "THE DEBATE ON PRUDENCE IN ACCOUNTING." CBU International Conference Proceedings 5 (September 23, 2017): 343–60. http://dx.doi.org/10.12955/cbup.v5.949.
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In support of the critical analysis targeted at substantiating the necessity of reintroducing “prudence” in the Conceptual Framework for Financial Reporting (CF), that is the primary author’s goal, the article provides further results as well as views and arguments, based on research, provoked by the International Accounting Standards Board’s decision to revise the CF (in September 2010) and remove “prudence” in favour of “neutrality” regarded as a qualitative characteristic. The author’s aim is not to discuss the role of the CF as a whole, or its objectives, but to contribute to the current debate on a complicated and highly controversial issue, raised in the Discussion Paper (DP), followed (in January 2014 and May 2015) by the Exposure Draft (ED) containing proposals for a revised CF.The thesis held by the author, both before and now, is that for a considerable number of reasons it is imperative to restore “prudence” in the CF, subjected to revision at the moment (and yet expected) as an introduction to thnternational Accounting Standards (IAS)/International Financial Reporting Standards (IFRS), with a clearly defined content of its definition in order to avoid misinterpretation or misunderstanding, which, in my view, will not impair “neutrality”, but will support it.On the basis of my long-lasting research alongside the thorough observation of the regulatory process, I would argue that as a supranational body, developing the accounting norms for many business entities operating in the EU and elsewhere, the EU accounting standards setter, who is responsible for the ambiguities or at least misconception, due to its prerogatives, has not been consistent in its policy with regard to prudence over the years. Probably one major reason is the influence of political, institutional and other factors in the global process of convergence. The development and deliberations as of December 2016 and January and February 2017 as to the revision of the CF have convincingly confirmed that once more.