Journal articles: 'Relevance lost'

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Lorsch, Jay W. "Regaining Lost Relevance." Journal of Management Inquiry 18, no. 2 (February 7, 2008): 108–17. http://dx.doi.org/10.1177/1056492607313088.

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Higson, Andrew, and Rasha Kassem. "Accounting Research: Relevance Lost." FINANCIAL REPORTING, no. 1 (November 2016): 59–76. http://dx.doi.org/10.3280/fr2016-001004.

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Bennis, Warren. "Comment on “Regaining Lost Relevance”." Journal of Management Inquiry 19, no. 1 (October 30, 2009): 22–24. http://dx.doi.org/10.1177/1056492609350791.

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Sandt, Joachim. "Cash Value Added - Relevance Lost!" Controlling & Management Review 62, no. 9 (December 2018): 40–47. http://dx.doi.org/10.1007/s12176-018-0081-3.

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Hail, Luzi. "Financial reporting and firm valuation: relevance lost or relevance regained?" Accounting and Business Research 43, no. 4 (August 2013): 329–58. http://dx.doi.org/10.1080/00014788.2013.799402.

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Francis, Jennifer, and Katherine Schipper. "Have Financial Statements Lost Their Relevance?" Journal of Accounting Research 37, no. 2 (1999): 319. http://dx.doi.org/10.2307/2491412.

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Jost, Kathryn Dixon. "Have Financial Statements Lost Their Relevance?" CFA Digest 30, no. 3 (August 2000): 8–9. http://dx.doi.org/10.2469/dig.v30.n3.703.

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Appiah, Kingsley Opoku, and Owusu Acheampong. "Has traditional accounting information lost its relevance?" Journal of Financial Reporting and Accounting 17, no. 3 (September 2, 2019): 554–70. http://dx.doi.org/10.1108/jfra-05-2016-0037.

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Purpose This paper aims to examine whether traditional accounting information has lost its relevance in the context of sub-Sahara Africa. Specifically, the study examines whether historical cost and inflation-adjusted data are related to the market value of equity and stock returns on the Ghana Stock Exchange (GSE). Design/methodology/approach The authors collect firm-specific data from annual reports of 20 listed firms from the GSE over the period 2007-2012. The authors use ordinary least squares and two stage least square (2SLS) to examine the value relevance of historical and inflation-adjusted income and equity. Findings The results suggest that the market equity is related to both historical-cost and inflation-adjusted earnings. Market return is also associated with both historical-cost and inflation-adjusted earnings and book value. Overall, the authors conclude that inflation-adjusted information content is more value relevant than the traditional cost accounting information. Research limitations/implications The findings are a wake-up call to policymakers and practitioners in formulating financial reporting policies. This study, however, focuses on only non-financial listed firms on the GSE. Thus, the results may not be valid for all companies in Ghana. Practical implications The finding has an implication on the choice of valuation used in the preparation and reporting of financial statements. Accordingly, the authors offer policy directions to financial reporting regulatory authorities to enhance the value relevance of accounting information. Social implications Regulators, especially the GSE may improve life of investors if the recommendations are transformed into directives that will help enhance the quality of financial reporting. Originality/value The findings suggest that inflation-adjusted data are more relevant in countries with extreme inflationary trend and lax International Financial Reporting Standards compliance enforcement. The results also lend support for the current cost accounting theory.

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Moutel, Grégoire, Christian-Hervé, and Jean-Jacques Adnet. "Has traditional sperm analysis lost its clinical relevance?" Fertility and Sterility 67, no. 3 (March 1997): 583. http://dx.doi.org/10.1016/s0015-0282(97)80093-3.

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McDonough, Paul G. "Has traditional sperm analysis lost its clinical relevance?" Fertility and Sterility 67, no. 3 (March 1997): 586–87. http://dx.doi.org/10.1016/s0015-0282(97)80097-0.

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Hinds, Pamela S., Lisa Schum, and Deo Kumar Srivastava. "Is Clinical Relevance Sometimes Lost in Summative Scores?" Western Journal of Nursing Research 24, no. 4 (June 2002): 345–53. http://dx.doi.org/10.1177/01945902024004004.

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Ezeoha, Abel, Anthony Igwe, Chibueze Onyeke, and Chibuike Uche. "Relevance lost? The Petroleum Equalization Fund in Nigeria." Energy for Sustainable Development 31 (April 2016): 152–62. http://dx.doi.org/10.1016/j.esd.2016.01.004.

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Ilott, Irene. "The Lost-Ness of Loss: A Reappraisal of Loss." British Journal of Occupational Therapy 59, no. 6 (June 1996): 273–76. http://dx.doi.org/10.1177/030802269605900606.

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The article explores the proposition that loss is a central, but neglected and taken-for-granted, concept within occupational therapy. A reappraisal of loss was stimulated by a module entitled ‘Loss and life-threatening conditions’ in the South Trent In-Service Diploma Course In Occupational Therapy. The student-negotiated curriculum is described. The evaluations highlighted the personal value and professional relevance of the concept of loss. These were confirmed during a staff development workshop for 37 experienced and expert therapists at Nottingham City Hospital. A framework that combines toss, mastery, mystery and occupation is offered as a professional model with practical implications. Encouragement is provided to re-evaluate and perhaps rediscover the pivotal place of loss within occupational therapy.

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Hällgren, Markus, Andreas Nilsson, Tomas Blomquist, and Anders Söderholm. "Relevance lost! A critical review of project management standardisation." International Journal of Managing Projects in Business 5, no. 3 (June 15, 2012): 457–85. http://dx.doi.org/10.1108/17538371211235326.

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Obermaier, Robert. "Zur Entscheidungsrelevanz der Grenzplankostenrechnung: Relevance lost—or ever had?" Zeitschrift für Planung & Unternehmenssteuerung 17, no. 2 (June 2006): 177–99. http://dx.doi.org/10.1007/s00187-006-0165-7.

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Cogburn, Jon. "Paradox Lost." Canadian Journal of Philosophy 34, no. 2 (June 2004): 195–216. http://dx.doi.org/10.1080/00455091.2004.10716565.

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Frederic Fitch's celebrated reasoning to the conclusion that all truths are known can be interpreted as a reductioof the claim that all truths are knowable. Given this, nearly all of the proof's reception has involved canvassing the prospects for some form of verificationism. Unfortunately, debates of this sort discount much of the philosophical import of the proof. In addition to its relevance for verificationism, Fitch's proof is also an argument for the existence of God, one at least as strong as the traditional demonstrations. Perhaps unlike other such proofs, Fitch's also operates as a key lemma in a proof that (if sound) establishes that God can't exist.While the implications of Fitch's proof are thus very important for our understanding of key concepts in the philosophy of religion, they are also relevant to the proof's traditional reception. With these results, I am able to provide a principled motivation for Neil Tennant's recent defense of a restricted form of verificationism.

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Elwin, Peter. "Discussion of ‘Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?’ by Luzi Hail (2013)." Accounting and Business Research 43, no. 4 (August 2013): 359–61. http://dx.doi.org/10.1080/00014788.2013.801674.

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Garg, Vasudev, and Amrita Kaur. "Has Physical Retail Lost its Relevance in E-Commerce World?" Journal of Business Management and Information Systems 5, no. 2 (December 31, 2018): 1–8. http://dx.doi.org/10.48001/jbmis.2018.0502001.

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The growth of online shopping has increased the popularity of e-commerce and consumers are taking benefits of buying goods and services at any time the 24/7 and 365 days. But despite the technology advancements and upside turn in digital and web capabilities the consumers still want sense of touch offered by physical stores. The ability to feel, touch and immediate availability to take the products of their requirement to home lets the consumers to shop in physical stores versus online. This article is an attempt to identify consumer behaviour towards online vs. physical retail shopping and suggest the right strategy for physical store owners.

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Yang, Jing-Wen. "HAS CAPITAL EXPENDITURE DECISION LOST ITS VALUE RELEVANCE OVER YEARS?" Journal of International Finance Studies 14, no. 1 (March 1, 2014): 141–50. http://dx.doi.org/10.18374/jifs-14-1.11.

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Geri, Nitza, and Boaz Ronen. "Relevance lost: the rise and fall of activity-based costing." Human Systems Management 24, no. 2 (April 16, 2005): 133–44. http://dx.doi.org/10.3233/hsm-2005-24202.

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In the debate between marginal decision-making and full absorbance that has been going on since the nineteenth century, activity-based costing/management (ABC/M) appeared as a promising decision support tool which answers the criticism leveled against traditional cost accounting. This paper describes the strengths and weaknesses of ABC/M from a global value creation perspective, in an effort to explain why it failed to live up to its promise and why not too many companies retained it beyond a short pilot period. The paper suggests the global decision-making methodology (GDM), as an effective alternative to costing methods, which improves the quality of decisions and enhances organization value. The paper illustrates its implementation by presenting a case study of a large international financial services organization that abandoned the ABC/M system it had been using for seven years in favor of GDM. The ABC/M system was transformed to a throughput focused “light ABC” system that supports GDM. The article describes the circumstances that led the organization to adopt GDM, and provides general guidelines for its implementation.

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Almujamed, Hesham I., and Mishari M. Alfraih. "Have accounting measures lost their usefulness after the 2008 global financial crisis?" Journal of Financial Reporting and Accounting 17, no. 4 (December 2, 2019): 589–603. http://dx.doi.org/10.1108/jfra-05-2018-0035.

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Purpose This purpose of this paper is to investigate the value relevance and incremental importance of earnings and book value in the Kuwaiti market to equity holders over time and in the context of the decade after the 2008 global financial crisis. Design/methodology/approach Following reports in the literature, the value relevance of earnings and book values was examined using the price valuation model provided by Ohlson (1995). Observations (2,817) were collected from all firms listed on the Kuwait Stock Exchange from 1994 to 2016. Findings The results suggest that the value relevance of earnings and book values declined over this period, and that the loss of value relevance for earnings data was greater than that for book value. The analysis provides evidence that the decline in value relevance of earnings and book value was driven by book values in the post-GFC period and suggests an exchange of value relevance between earning and book value post GFC. Practical implications The results are useful for regulators, analysts, investors and academics as an assessment of effectiveness of current financial reporting. There is a need for improvement because quality information helps equity holders determine value precisely. Timely financial reporting may mitigate the drop in value relevance of financial statements. Originality/value This is the first study to examine value relevance accounting measures of Kuwaiti companies, in the post-GFC context. It contributes to capital market research through an empirical examination of a frontier capital market.

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Drury, Colin. "Lost relevance: A note on the contribution of management accounting education." British Accounting Review 22, no. 2 (June 1990): 123–35. http://dx.doi.org/10.1016/0890-8389(90)90059-q.

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Sagan, Oleksandr N. "Identity issues: external manifestations of freedom of religion and belief." Religious Freedom 2, no. 19 (November 8, 2016): 20–25. http://dx.doi.org/10.32420/rs.2016.19.2.886.

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In the conditions of modern Ukraine, despite the 25th anniversary of its independence, the issues of identity / self-identity have not lost their relevance in it. Immediately I would like to say that this situation exists not only in Ukraine. These questions have not lost their relevance throughout the world and even, it would seem, such a prosperous Europe in all respects.

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Kapp, Silke. "Lost in translation." Architectural Research Quarterly 21, no. 4 (December 2017): 310–14. http://dx.doi.org/10.1017/s1359135518000064.

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This paper discusses the ongoing process of internationalisation of scientific research, and its peculiar implications for the field of architecture and planning. I first consider this field's traditional ability of translating and code-switching, as well as the recent experience of adjusting its research practices to academic assessment systems. I then explore some views about the global spread of modern science, from the ideal of a scientific community to the recognition of a political economy of internationalised science, which defines central and peripheral positions, and the kind of knowledge we produce, how we do it and what for. Finally, I propose that in architecture and planning, unlike in most other scientific fields, the nodes of international research networks tend to have different empirical objects, i.e., their own geographical regions. Peripheral research aiming at international relevance can hardly avoid complying with agendas and theoretical frameworks derived from very different socio-spatial environments, thus focusing on problems of minor importance for its own context. Yet architecture, as a weak-science with a tradition of code-switching, still holds the possibility of international collaboration on other terms, stressing differences rather than similarities, and the thorough debate of concepts, methods and theories.

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Alfraih, Mishari M. "Have financial statements lost their relevance? Empirical evidence from the frontier market of Kuwait." Journal of Advances in Management Research 13, no. 2 (August 1, 2016): 225–39. http://dx.doi.org/10.1108/jamr-06-2015-0043.

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Purpose – Anecdotal concerns expressed regarding developed capital markets suggest that the information provided in financial statements has lost its value relevance to equity holders over time. The purpose of this paper is to investigate the issue from the perspective of Kuwait, which is a frontier market. Design/methodology/approach – Consistent with prior research, the design employs the price regression model. A total of 2,490 observations were collected from all firms listed on the Kuwait Stock Exchange (KSE) over a period of 21 years (1994-2014). Findings – Although this study documents a notable decline in both the value relevance of earnings and book value for equity holders over this period, the results suggest that the decline in the value relevance of earnings was deeper and more pronounced than that of book value. Practical implications – Because a fundamental prerequisite for the value relevance of accounting information is the quality of the financial reporting environment, the results are useful for regulators because they provide an assessment of the effectiveness of the current financial reporting environment. The results highlight the need for improvements because higher-quality information helps equity holders to determine value more precisely. As the timely dissemination of financial statements is an essential ingredient contributing to the relevance of financial statements, a direct implication of the study’s findings for the management of KSE companies is that timely reporting of financial statements may mitigate the observed decline of the value relevance of financial statements produced by KSE companies. Originality/value – This study contributes to the capital market research regarding changes in the value relevance of financial statement information through an empirical examination of a frontier capital market.

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Roslender, Robin. "RELEVANCE LOST AND FOUND: CRITICAL PERSPECTIVES ON THE PROMISE OF MANAGEMENT ACCOUNTING." Critical Perspectives on Accounting 7, no. 5 (October 1996): 533–61. http://dx.doi.org/10.1006/cpac.1996.0054.

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Masland, Sara R., Tanya V. Shah, and Lois W. Choi-Kain. "Boredom in Borderline Personality Disorder: A Lost Criterion Reconsidered." Psychopathology 53, no. 5-6 (2020): 239–53. http://dx.doi.org/10.1159/000511312.

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Difficulty with boredom was eliminated from the formal diagnostic criteria for borderline personality disorder (BPD) in 1994 based on significantly limited, unpublished data. However, it is apparent in clinical practice that boredom remains relevant to BPD. This review synthesizes empirical research, with consideration of theoretical accounts, to critically examine the relevance of boredom to BPD. We first briefly review issues in defining and measuring boredom and offer an expanded conceptualization for BPD, which includes the notion of boredom reactivity, before turning to boredom’s differentiation from and overlap with feelings of emptiness, with which it was paired prior to its removal from the DSM. We then discuss perspectives on boredom’s significance in BPD, briefly touching on its relevance in other personality disorders. We propose a Boredom Cascade Model that articulates how boredom and boredom reactivity interact with identity disturbance and chronic emptiness to create escalating patterns of behavioral dysregulation and make recommendations for research and treatment.

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Eyherabide, Hugo, and Inés Samengo. "Assessing the Relevance of Specific Response Features in the Neural Code." Entropy 20, no. 11 (November 15, 2018): 879. http://dx.doi.org/10.3390/e20110879.

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The study of the neural code aims at deciphering how the nervous system maps external stimuli into neural activity—the encoding phase—and subsequently transforms such activity into adequate responses to the original stimuli—the decoding phase. Several information-theoretical methods have been proposed to assess the relevance of individual response features, as for example, the spike count of a given neuron, or the amount of correlation in the activity of two cells. These methods work under the premise that the relevance of a feature is reflected in the information loss that is induced by eliminating the feature from the response. The alternative methods differ in the procedure by which the tested feature is removed, and the algorithm with which the lost information is calculated. Here we compare these methods, and show that more often than not, each method assigns a different relevance to the tested feature. We demonstrate that the differences are both quantitative and qualitative, and connect them with the method employed to remove the tested feature, as well as the procedure to calculate the lost information. By studying a collection of carefully designed examples, and working on analytic derivations, we identify the conditions under which the relevance of features diagnosed by different methods can be ranked, or sometimes even equated. The condition for equality involves both the amount and the type of information contributed by the tested feature. We conclude that the quest for relevant response features is more delicate than previously thought, and may yield to multiple answers depending on methodological subtleties.

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Tahat, Yasean A., and Mohammad Alhadab. "Have accounting numbers lost their value relevance during the recent financial credit crisis?" Quarterly Review of Economics and Finance 66 (November 2017): 182–91. http://dx.doi.org/10.1016/j.qref.2017.02.007.

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Tsuboi, K., and S. K. Mittal. "Diffuse esophageal spasm: has the term lost its relevance? Analysis of 217 cases." Diseases of the Esophagus 24, no. 5 (December 10, 2010): 354–59. http://dx.doi.org/10.1111/j.1442-2050.2010.01146.x.

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Ezzamel, Mahmoud, Keith Hoskin, and Richard Macve. "Managing It All By numbers: A Review of Johnson & Kaplan's ‘Relevance Lost’." Accounting and Business Research 20, no. 78 (March 1990): 153–66. http://dx.doi.org/10.1080/00014788.1990.9728873.

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Vakutin, A. A. "E. SUTHERLAND’S "WHITE-COLLAR" CRIME: A THEORY THAT HAS NOT LOST ITS RELEVANCE." Вестник Сибирского юридического института МВД России, no. 2 (2020): 80–84. http://dx.doi.org/10.51980/2542-1735_2020_2_80.

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Mavroidis, Petros C. "Raiders of the lost jewel (in the Crown)." Journal of International Trade Law and Policy 14, no. 3 (September 21, 2015): 106–11. http://dx.doi.org/10.1108/jitlp-11-2015-0034.

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Purpose – This paper aims to offer an overview of papers in the WTO @ 20 collection. Design/methodology/approach – An overview of the papers in the WTO @ 20 collection, complete with a personal perspective on the continuing relevance of the organization. Findings – This paper adds further support to the notion that the compliance rate with the WTO dispute settlement system and the “quality” of judgments handed down require greater study and less impressionistic reporting. Originality/value – This paper positions the papers in the WTO @ 20 collection in their appropriate context.

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Chou, Loke Ming, Shu Qin Sam, Tai Chong Toh, and Chin Soon Lionel Ng. "THE RELEVANCE OF REEF RESTORATION IN THE CONTINUALLY CHANGING MARINE ENVIRONMENT OF SINGAPORE." Tạp chí Khoa học và Công nghệ Biển 18, no. 3 (November 3, 2018): 278–85. http://dx.doi.org/10.15625/1859-3097/18/3/10801.

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Singapore’s marine environment has changed significantly over the past five decades through coastal modification and intense human activities. More than 60% of its coral reefs have been lost to land reclamation and the remaining reefs remain exposed to increased sedimentation. Reef restoration to address habitat loss and degradation is considered viable under the changing environmental conditions based on the persisting annual coral mass spawning events, active recruitment, high species diversity and recovery from mass bleaching impacts. These ecological attributes indicate that reef ecosystem integrity is still functioning and restoration measures are relevant. An analysis of past and ongoing restoration initiatives indicates their effectiveness in improving degraded reefs as well as establishing new reef communities on modified coasts.

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Schoenhals, Michael. "Abandoned or Merely Lost inTranslation?" Inner Asia 10, no. 1 (2008): 113–30. http://dx.doi.org/10.1163/000000008793066777.

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AbstractPolitical action and political thinking ('ideology') provide the twin sets of data on which most conventional analyses of the Chinese Communist Party's transformation are made to rest. The twenty-first century's unprecedented concern with information and communication technologies has underscored, however, the need for analysts to upgrade the relevance of political language to any actionable appreciation of an untidy present and forecasting of a potentially turbulent future. A study that focuses on how language and state officialdom intersect in the areas of propaganda and nationalities/ethnic affairs is reported here. Its findings show how in China in the reform-era of the 1980s and 90s, language control and strategic management of political discourse exercised by cadres in the party propaganda apparatus helped forestall a development along Soviet lines ending with the sudden collapse of the socialist state. The findings indicate that the postreform future – which in parts of the country has, in fact, already arrived – is likely to see the contested disappearance of the traditional symbols and rhetoric of socialism 'as we know it', but that this transformation of discourse must be distinguished from the demise of socialism per se.

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Dewi, Anisah Kusuma, and Ari Budi Kristanto. "Konvergensi IFRS di Indonesia: Apakah Relevansi Nilai Relatif dan Inkremental Informasi Akuntansi Terdampak?" Jurnal Dinamika Akuntansi dan Bisnis 5, no. 2 (October 10, 2018): 221–34. http://dx.doi.org/10.24815/jdab.v5i2.10902.

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This paper investigates whether the value relevance of earnings information and equity information have changed as the IFRS (International Financial Reporting Standard) convergence taken place in Indonesia. The qualitative characteristic is viewed in the perspective of relative value and incremental value relevance. Theoretically, the earning’s value relevance should increase, and equity lost its value relevance pursuant the IFRS convergence. The financial data of manufacturing companies in Indonesian Stock Exchange during 2008-2016 were sorted purposively based on companies with complete financial statement and stock price data during 8 consecutive years. This study uses regression analysis to test the hypotheses. It was found that earning and equity information contain value relevance. Moreover, there is no evidence to support the hypotheses that IFRS convergence decrease earning’s value relevance and decrease equity’s value relevance.

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Andersen, Sandra Breum, Rasmus Lykke Marvig, Søren Molin, Helle Krogh Johansen, and Ashleigh S. Griffin. "Long-term social dynamics drive loss of function in pathogenic bacteria." Proceedings of the National Academy of Sciences 112, no. 34 (August 3, 2015): 10756–61. http://dx.doi.org/10.1073/pnas.1508324112.

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Laboratory experiments show that social interactions between bacterial cells can drive evolutionary change at the population level, but significant challenges limit attempts to assess the relevance of these findings to natural populations, where selection pressures are unknown. We have increasingly sophisticated methods for monitoring phenotypic and genotypic dynamics in bacteria causing infectious disease, but in contrast, we lack evidence-based adaptive explanations for those changes. Evolutionary change during infection is often interpreted as host adaptation, but this assumption neglects to consider social dynamics shown to drive evolutionary change in vitro. We provide evidence to show that long-term behavioral dynamics observed in a pathogen are driven by selection to outcompete neighboring conspecific cells through social interactions. We find thatPseudomonas aeruginosabacteria, causing lung infections in patients with cystic fibrosis, lose cooperative iron acquisition by siderophore production during infection. This loss could be caused by changes in iron availability in the lung, but surprisingly, we find that cells retain the ability to take up siderophores produced by conspecifics, even after they have lost the ability to synthesize siderophores. Only when cooperative producers are lost from the population is the receptor for uptake lost. This finding highlights the potential pitfalls of interpreting loss of function in pathogenic bacterial populations as evidence for trait redundancy in the host environment. More generally, we provide an example of how sequence analysis can be used to generate testable hypotheses about selection driving long-term phenotypic changes of pathogenic bacteria in situ.

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Smallman, Clive. "In search of relevance: conventional or critical management inquiry?" Management Decision 44, no. 6 (July 1, 2006): 771–82. http://dx.doi.org/10.1108/00251740610673323.

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PurposeThis article provides a critical appraisal of the relevance of conventional management inquiry to management, and a proposal to use the critical management paradigm to develop genuinely relevant management studies.Design/methodology/approachDiscusses the relevance of conventional management inquiry to management.FindingsConventional management inquiry closely mirrors scientific inquiry, with strict adherence to scientific method in pursuit of “objective” and rigorous empirical evidence or “proof” of specific and universal managerial truths. The products of this research are published via a machine bureaucracy that reinforces the hegemony of science. However, some academics have expressed concern that there is little uptake in commerce of “new” management ideas, and that practising managers have little or no interest in academic research. Based on 20 years experience of commerce and academe the author explores the underlying reasons for the failure of management academe to be taken seriously by managers.Research limitations/implicationsThe article proposes the need for a more applied and critical direction to management research. Some ideas for research are presented at the end of the piece, but the main message is that all management research should be more timely and relevant to practitioners' issues in the daily task of management.Practical implicationsThe article is a commentary on the principles on which management should be studied (and to a lesser degree on how these studies should be published). As such it is difficult to suggest any implications for management practitioners. That said the author would advise management practitioners involved in the funding of research to question the relevance of research themes and conventional responses to them. There guidelines drawn for academic practitioners.Originality/valueSimilar ideas on “relevance lost” have been presented previously. However, the arguments have been lost in an academic hegemony that reinforces the requirements for a strictly scientific approach to the study of management. The original proposition of this article is one of the outliers of this approach, critical management theory, should take centre stage in ensuring relevance.

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Príncipe, Catarina, Isabel J. Dionísio de Sousa, Hugo Prazeres, Paula Soares, and Raquel T. Lima. "LRP1B: A Giant Lost in Cancer Translation." Pharmaceuticals 14, no. 9 (August 24, 2021): 836. http://dx.doi.org/10.3390/ph14090836.

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Low-density lipoprotein receptor-related protein 1B (LRP1B) is a giant member of the LDLR protein family, which includes several structurally homologous cell surface receptors with a wide range of biological functions from cargo transport to cell signaling. LRP1B is among the most altered genes in human cancer overall. Found frequently inactivated by several genetic and epigenetic mechanisms, it has mostly been regarded as a putative tumor suppressor. Still, limitations in LRP1B studies exist, in particular associated with its huge size. Therefore, LRP1B expression and function in cancer remains to be fully unveiled. This review addresses the current understanding of LRP1B and the studies that shed a light on the LRP1B structure and ligands. It goes further in presenting increasing knowledge brought by technical and methodological advances that allow to better manipulate LRP1B expression in cells and to more thoroughly explore its expression and mutation status. New evidence is pushing towards the increased relevance of LRP1B in cancer as a potential target or translational prognosis and response to therapy biomarker.

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Cliffe, Joanne. "Emotional intelligence testing for headteachers: globalization or lost in translation." Journal of Professional Capital and Community 3, no. 3 (July 9, 2018): 223–40. http://dx.doi.org/10.1108/jpcc-12-2017-0033.

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Purpose The emotional labor of headteachers and teachers is complex. The purpose of this paper is to explore the relevance of the use of the Mayer-Salovey-Caruso Emotional Intelligence test (MSCEIT) (Mayer, Caruso & Salovey, 2000) when assessing the emotional intelligence of headteachers as part of an investigation which aimed to reveal the ways in which female secondary school leaders were emotionally intelligent and whether it was possible to test for emotional intelligence. Design/methodology/approach Seven female headteachers’ MSCEIT reports are investigated. Semi-structured interviews were held pre- and post-test to explore the headteachers’ emotional labor. In addition, teachers serving under the headteachers were interviewed. Findings The accuracy of the MSCEIT is questioned, rather than taking the results at face value, attention is given to its content, language and cultural differences. The MSCEIT originates from the USA and is used globally. The findings of this investigation suggest it is possible the MSCEIT represents a deficit model due to the test takers’ interpretation of nuanced language. The findings show a disparity in relation to MSCEIT scores and self-reported emotional responses. Research limitations/implications Although the sample size is small and therefore cannot claim generalization from the findings, the use of emotional intelligence tests should be used with caution. Emotional responses are best understood through life experience as the headteachers attach retrospective meaning to their leadership actions. Originality/value Headteachers’ work is multifaceted because emotion is integral to the processes of teaching and learning. The emotional labor of headteachers and teachers impacts and has relevance to their roles as educational landscapes continue to shift.

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Al-Kharabsheh, Aladdin, Bakri Al-Azzam, and Marwan M. Obeidat. "Lost in Translation: Shop Signs in Jordan." Meta 53, no. 3 (November 6, 2008): 717–27. http://dx.doi.org/10.7202/019255ar.

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Abstract Shop signs, in the Jordanian public commercial environment, have invariably been studied from linguistic, sociolinguistic, and pragmatic perspectives, but they have been utterly ignored from a translational point of view. This study, the first of its kind, investigates various problems and inadequacies pertinent to the subject under discussion. Shop signs are selected here from a number of heterogeneous cities, and the translation errors therein, committed by communicators, were empirically analyzed and categorized. Language and culture are, of necessity, inextricably intertwined, and this nexus is particularly apparent in the world of local commercial shop signs, and thus it has been tackled for its direct relevance to the translation of these signs. This investigation, therefore, highlights the linguistic (e.g., word-order, wrong lexical choice, and reductionist strategies), and extralinguistic (i.e., sociocultural and promotional) factors that have turned out to lead to translation inappropriateness and unparallelisms, information skewing, and, consequently, serious semantic-conceptual problems in the produced TLTs. This study may, in a way, provide educated insight into the trendiest translation practices in this field, and the way shop signs are most often verbalized, mishandled, and mistranslated.

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Philipson, Sarah. "Cost-Structure and the Volatility of Capitalism." Harvard Deusto Business Research 10, no. 1 (May 29, 2021): 146–55. http://dx.doi.org/10.48132/hdbr.340.

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This conceptual paper explores the phenomena of changing cost-structures and the implications for the volatility of capitalism and the possibility to manage firms in such a hostile environment and proposes future research. It also provides an explanation of why the relevance of accounting is lost, the so-called “relevance lost” debate (see among others Francis & Schipper, 1999). The changing cost-structures raises fundamental questions concerning the resulting volatility of capitalism and the management of firms in such an increasingly more volatile environment. In Philipson, Johansson & Scheley (2016), we raised the question if it was possible to “...to ride the dragon.” Considering the importance of these phenomena, it is astonishing that we have not found any empirical research concerning them. They rest research questions, based on the author’s almost 25 years of experience as a senior executive in Scandinavian industry.

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Anisa, Anisa. "Pengaruh IFR dan Tingkat Pengungkapan Informasi terhadap Nilai Perusahaan dengan Relevansi Nilai sebagai Variabel Intervening." JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 4, no. 1 (March 24, 2021): 53. http://dx.doi.org/10.32493/jabi.v4i1.y2021.p53-72.

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Abstract This research is conducted to investigate Internet Financial Reporting (IFR) and the level of information disclosure on firm value with the value relevance of accounting information as an intervening variable. This research used secondary data for the period 2008-2019 on banking companies listed on the Indonesia Stock Exchange. The sampling technique used saturated sampling. Tools for processing data using SPSS 22. Data analysis using path analysis. The results showed that IFR and the level of information disclosure had a positive effect on value relevance when tested simultaneously. The higher the application of IFR and the level of information disclosure the higher the value relevance. Meanwhile, IFR and the level of information disclosure have a negative effect on firm value. The results show that the application of IFR is good and the level of disclosure of the information is fair disclosure, but the market reaction is down, as evidenced by the value of the stock market value is smaller than the book value (undervalue). Value relevance has no effect on firm value. The results showed that the value relevance is high, but the market value is low. So that it has no value for investors in the company to get capital gains. This means that accounting information has lost its function to influence investors in making decisions. However, value relevance itself is a variable that intervenes between IFR and the level of information disclosure simultaneously on firm value.Keywords: IFR; value of the firm; value relevance; disclosure. AbstrakPenelitian ini bertujuan untuk menguji pengaruh Internet Financial Reporting (IFR) dan tingkat pengungkapan informasi terhadap nilai perusahaan dengan relevansi nilai informasi akuntansi sebagai variabel intervening. Penelitian ini menggunakan data sekunder periode tahun 2008-2019 pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan sampling jenuh. Alat untuk mengolah data menggunakan SPSS 22. Analisis data menggunakan analisis jalur atau path analysis. Hasil penelitian menunjukkan IFR dan tingkat pengungkapan informasi mempunyai pengaruh positif terhadap relevansi nilai bila diuji secara simultan. Semakin tinggi penerapan IFR dan tingkat pengungkapan informasi semakin tinggi pula relevansi nilainya. Sedangkan IFR dan tingkat pengungkapan informasi memiliki pengaruh negatif terhadap nilai perusahaan. Hasil penelitian menunjukan bahwa penerapan IFR nya baik dan tingkat pengungkapan informasinya pun fair disclosure, namun reaksi pasar nya turun, ini terbukti dari nilai nilai pasar saham lebih kecil dari nilai bukunya (under value). Relevansi nilai tidak memiliki pengaruh terhadap nilai perusahaan. Hasil penelitian menunjukan bahwa relevansi nilai tinggi, namun nilai pasarnya rendah. Sehingga tidak mempunyai value bagi investor di perusahaan untuk mendapatkan capital gain. Hal ini berarti informasi akuntansi telah kehilangan fungsinya mempengaruhi investor dalam pengambilan keputusan. Namun relevansi nilai sendiri merupakan variabel intervening antara IFR dan tingkat pengungkapan Informasi secara simultan terhadap nilai perusahaan.Kata kunci: IFR; nilai perusahaan; relevansi nilai; disclosure.

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Klaus, Philipp Phil. "Viewpoint: conveying managerial relevance into service research." Journal of Services Marketing 33, no. 1 (February 11, 2019): 104–11. http://dx.doi.org/10.1108/jsm-10-2018-0284.

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Purpose This paper aims to propose opportunities on how service research scholars can overcome the challenge of designing, delivering and disseminating managerial relevant studies. The proposed tactics will assist researchers and the community in general to resolve the pressing issues of both, the disconnection between theory formulation and verification and the divide between pursuing theoretical advances versus managerial usefulness. Design/methodology/approach Building on insights deriving from academic research, managerial publications and managerial feedback, the paper explores how to turn the challenges of developing managerial relevant research into opportunities. Findings Using communication research insights, the paper submits that, contrary to common belief, conducting managerial relevant research is not necessarily the main challenge for service researchers. The author identifies the main communications challenges according to three stages, designing, delivering and disseminating research with managerial relevance to the business community, leading to the phenomenon labeled as “lost before, and in translation.” Research limitations/implications This paper highlights the developments leading to service research’s lack of managerial relevance perception. Using these insights, the author develops detailed chronological strategies and tactics how to change these perceptions into more favorable ones by designing, delivering and communicating research’s benefits of the research in a better, more efficient and impactful fashion, catered to the managerial audience. Practical implications The strategies and tactics outline build a practical “how-to” foundation for researcher to develop managerial relevant research, increase their publication chances and tap into new networks, data collection and funding opportunities. Originality/value This is the, to the author’s knowledge, first study to shed new light on the challenge of conducting managerial relevant research by not challenging the notion of relevance, but the way relevance is communicated, disseminated and originated.

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Larmuseau, Maarten H. D., and Martin Bodner. "The biological relevance of a medieval king's DNA." Biochemical Society Transactions 46, no. 4 (July 31, 2018): 1013–20. http://dx.doi.org/10.1042/bst20170173.

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The discovery of the presumably lost grave of the controversial English king Richard III in Leicester (U.K.) was one of the most important archaeological achievements of the last decennium. The skeleton was identified beyond reasonable doubt, mainly by the match of mitochondrial DNA to that of living maternal relatives, along with the specific archaeological context. Since the genetic genealogical analysis only involved the DNA sequences of a single 15th century individual and a few reference persons, biologists might consider this investigation a mere curiosity. This mini-review shows that the unique context of a historical king's DNA also has relevance for biological research per se — in addition to the more obvious historical, societal and educational value. In the first place, the historical identification appeared to be a renewed forensic case realising a conservative statement with statistical power based on genetic and non-genetic data, including discordant elements. Secondly, the observation of historical non-paternity events within Richard III's patrilineage has given rise to new research questions about potential factors influencing the extra-pair paternity rate in humans and the importance of biological relatedness for the legal recognition of a child in the past. Thirdly, the identification of a named and dated skeleton with the known historical context serves as a reference for bioarchaeological investigations and studies on the spatio-temporal distribution of particular genetic variance. Finally, the Richard III case revealed privacy issues for living relatives which appear to be inherent to any publication of genetic genealogical data.

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Hedges, S. Blair, Warren B. Cohen, Joel Timyan, and Zhiqiang Yang. "Haiti’s biodiversity threatened by nearly complete loss of primary forest." Proceedings of the National Academy of Sciences 115, no. 46 (October 29, 2018): 11850–55. http://dx.doi.org/10.1073/pnas.1809753115.

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Tropical forests hold most of Earth’s biodiversity. Their continued loss through deforestation and agriculture is the main threat to species globally, more than disease, invasive species, and climate change. However, not all tropical forests have the same ability to sustain biodiversity. Those that have been disturbed by humans, including forests previously cleared and regrown (secondary growth), have lower levels of species richness compared with undisturbed (primary) forests. The difference is even greater considering extinctions that will later emanate from the disturbance (extinction debt). Here, we find that Haiti has less than 1% of its original primary forest and is therefore among the most deforested countries. Primary forest has declined over three decades inside national parks, and 42 of the 50 highest and largest mountains have lost all primary forest. Our surveys of vertebrate diversity (especially amphibians and reptiles) on mountaintops indicates that endemic species have been lost along with the loss of forest. At the current rate, Haiti will lose essentially all of its primary forest during the next two decades and is already undergoing a mass extinction of its biodiversity because of deforestation. These findings point to the need, in general, for better reporting of forest cover data of relevance to biodiversity, instead of “total forest” as defined by the United Nation’s Food and Agricultural Organization. Expanded detection and monitoring of primary forest globally will improve the efficiency of conservation measures, inside and outside of protected areas.

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Harris, Mark. "When Jesus lost his soul: fourth-century christology and modern neuroscience." Scottish Journal of Theology 70, no. 1 (February 2017): 74–92. http://dx.doi.org/10.1017/s003693061600048x.

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AbstractModern conversations between the natural sciences and theology on the human soul have not so far engaged extensively with relevant debates in the early church. Contemporary neuroscience tends to operate within a monistic paradigm, often referred to as ‘physicalism’, that understands human mental activity entirely in naturalistic terms. While there is ongoing scientific debate about the degree to which human consciousness can be reduced entirely to biology, physicalism is often cited as making traditional religious belief in the soul obsolete, or at least modifying it significantly. The Apollinarian question of whether Jesus has a soul therefore reappears. This article considers the contemporary relevance of the Apollinarian controversy, suggesting that fourth-century insights possess key points of contact with the modern non-reductive physicalist position and thus raising important considerations for the science–theology conversation on the soul.

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Bayern, Shawn J. "The Significance of Private Burdens and Lost Benefits for a Fair-Play Analysis of Punishment." New Criminal Law Review 12, no. 1 (January 1, 2009): 1–42. http://dx.doi.org/10.1525/nclr.2009.12.1.1.

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This article considers the relevance of several kinds of post-offense events for the justice of punishment under a fair-play account of retributivism. If the justice of punishment depends on something like an offender-centered tally of benefits and burdens, it may be difficult to explain why offenders should be punished by a criminal justice system in situations where they have been punished privately or have lost the relevant benefits they may have received from their offenses.

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Dostaler, Isabelle, and Thomas J. Tomberlin. "The great divide between business schools research and business practice." Canadian Journal of Higher Education 43, no. 1 (April 30, 2013): 115–28. http://dx.doi.org/10.47678/cjhe.v43i1.1895.

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In their 2005 Harvard Business Review article, Bennis and O’Toole described business schools as being “on the wrong track” as a result of their focus on so-called scientific research. Some commentators argue that business schools have slowly lost their relevance since the end of the 1950s when they undertook a major overhaul in response to the harsh criticism of the Ford and the Carnegie Foundations on the state of theory and research in business administration. Inspired by Khurana’s (2007) book on the development of American business schools, this article describes the debate on the relevance of scientific business research that can be found in the popular business press and the academic literature, and suggests a number of structural and cultural changes to increase the relevance of business research and its impact on practice.

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Bogdanović, Jelena. "Aleksandar Deroko's work on medieval architecture and its relevance today." SAJ - Serbian Architectural Journal 11, no. 3 (2019): 141–56. http://dx.doi.org/10.5937/saj1901141b.

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Meticulous record of more than 300 medieval structures, extensive fieldwork on numerous archeological sites, more than 100 texts and several critical books on medieval architecture mark professor Aleksandar Deroko's work on preserving medieval architectural heritage in Serbia and the former Yugoslavia. They are all aptly illustrated with his drawings and photographs. Deroko's genuine interest in medieval architecture and its preservation shaped his student days between the two world wars, a period also characterised by a clash between traditionalism and modernism in architecture. Destruction from war, public negligence of medieval heritage, the so-called "golden rush" when many hoped to uncover lost medieval treasures, and the overall lack of clear methodologies for the preservation of architectural heritage displeased young Deroko, who often publicly expressed his opinion on the urgent need for medieval structures to be saved and restored, and in particular religious architecture. Even his undergraduate thesis for his architectural degree, which focused on the Church of St. Sava in Belgrade, was inspired by medieval religious architecture and its values. This paper addresses the relevance of Deroko's work today, especially in the light of his understanding of medieval architecture as art and a dynamic cultural symbol relevant for architectural practices.

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Journal articles on the topic 'Relevance lost'

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