Academic literature on the topic 'Published economic statements'

The adoption of International Financial Reporting Standards (IFRS) is now accepted by all researchers in the last decade at least. At the same time, researchers show particular interest in the impact of adoption of IFRS in several areas of economic life and particularly in the banking sector. What IFRS offer is standardization in accounting principles based on which companies prepare their financial statements, which allow for comparisons of performance of companies around the globe. Investors and creditors belong to the long list of stakeholders of a business entity, who require information regarding specific companies and business sectors in order to make their decisions. Annual reports are a formal communication channel for the company to contact with its stakeholders and to report details about its performance and future progress. That is why annual reports include both quantitative and qualitative data; the former could take the form of figures, tables, and ratios, whereas the latter are expressed as management views on present situation, future prospects, risks, and proposed strategy. Our study investigates the disclosure policy that companies follow in their published statements focusing on the determinant factors of quality Management Commentary Reports.

A philosophical analysis of the nature of economic processes in the modern intellectual discourse is carried out in line with mosaic civilization transformations and the communication process as a fundamental translation of one language of activity into another. The result of such an operation is the personification of the linguistic reality of the form of socio-economic life of society, and the methodological basis of this approach is L. Wittgenstein’s idea of a natural language as the personification of a form of life, reflecting a stable system of linguistic and non-linguistic activity. The article substantiates the potential of the linguistic approach, which reveals the heuristic possibilities concerning the formation of meaning in the system of socio-economic knowledge. It is noted that the use of any language, including limiting its laws of syntax and vocabulary based on the practices and symbols, are not exhausted by any rules and become linguistic innovations. It is proved that the natural speech is published in the associated objects and situations but in the future it builds a categorical ordered system of values which referents becomes specified primary connection, which, in turn, uniquely combine choice means subjects with perceptive articulations and practical necessity. It was found that any code or an artificial language remains dependent on the existence of a natural language which allows us to determine from the side of the predication conditions the conditions of a person's access to the world. It is shown that the logical construction which are aimed at the relation of predicates and referents, as well as at the transition from sentence to proof, themselves, in turn, are tuned over more fundamental layers of the statement, which include initial statements and validity open for research.

The idea of Canadian Studies runs counter to recent economic trends that challenge the salience of the boundary between Canada and the United States. Books such as Nine Nations of North America (Garreau 1981) declare that the boundary is an irrelevant curiosity from a bygone era. Regional boundaries are more important than national boundaries when studying the geography of North America. Canada is viewed as nothing more than the “thirteenth Federal Reserve District” of the United States (Kindleberger 1987: 16). These statements suggest that Canada is not different from the United States, so why study geography from a Canadian perspective? One response is that the study of Canada endures because scholars persist in the idea that events (and the perception of events) in Canada differ from those elsewhere in North America. This chapter emphasizes research conducted by members of the Canadian Studies Specialty Group (CSSG) of the Association of American Geographers (AAG) between the late 1980s to the present. However, where relevant, we also include research conducted by other AAG members, scholars from the Association for Canadian Studies in the United States (ACSUS), and in some cases, Canadian and other scholars who have published in American journals. While we intend to present a comprehensive survey, it is by no means exhaustive. Our goal is to identify some major themes and diverse ways that Canadian geography has been studied in the United States. The chapter examines research conducted from the late 1980s to the present, and is organized around six themes: (1) economic geography and free trade; (2) political geography of national identities; (3) urban and social geography; (4) Canada’s regions: historical and cultural perspectives; (5) physical geography; and (6) the future of Canadian Studies. The deregulation of the Canadian economy accelerated with the implementation of the Canada-United States Free Trade Agreement (FTA) in 1989 and the North American Free Trade Agreement (NAFTA) in 1994. Free trade influenced much of the recent research done on Canada’s economic geography. Prior to the FTA, Americans paid little attention to the Canadian economy (Romey 1989). The neglect stems from the lack of controversy between Canada and the United States.

There is little disagreement among game scholars about the important, if not crucial role of game publishers in the wider game industry. Yet, there is surprisingly little literature on the role of individual game publishers, let alone their publishing strategies. Drawing on critical political economic theory, document analysis is conducted on financial statements of global game publisher Activision Blizzard. Its 2010 publishing deal with game studio Bungie and the 2015 acquisition of King Digital Entertainment serve as case studies to analyse game publishers’ role in the formatting of cultural commodities and the subsequent rationalization of game production. Despite the increased accessibility of game development and distribution platforms, publishing power is still a significant institutional force to be reckoned with.