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Evaluation of the Suitability of International Financial Reporting Standards (IFRSs) for Application in Emerging North African Countries: A Literature Review and a Research Agenda
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作者 Morrison Handley-Schachler Shala Abulgacem Al-Abiyad Ali Ahmed Al-Hadad 《Journal of Modern Accounting and Auditing》 2012年第12期1773-1779,共7页
Despite the progress of international accounting harmonization, there remain a number of countries which have not adopted International Financial Reporting Standards (IFRSs) but continue to adhere to their own accou... Despite the progress of international accounting harmonization, there remain a number of countries which have not adopted International Financial Reporting Standards (IFRSs) but continue to adhere to their own accounting laws or standards, including Libya and some surrounding countries. This paper examines the arguments surrounding the appropriateness of accounting harmonization and the obstacles to achieve it and seeks to apply these arguments in the case of Libya. The conclusion is that although harmonization with IFRSs is not precluded by any cultural considerations, historical factors and accounting education deficiencies may make the adoption of IFRSs more difficult, while the absence of an active stock market may make it less desirable. 展开更多
关键词 ACCOUNTING HARMONIZATION North Africa
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村落间仪式性馈赠及交往的变迁--以京西黑龙关庙会为例 被引量:8
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作者 徐天基 罗丹 《民俗研究》 CSSCI 2010年第1期175-189,共15页
基于多次对北京房山区河套沟地区的的黑龙关庙会及其村落的田野调查所得,文章着重关注社会变迁对多村落间交往模式的影响。作为地区中心型庙会,黑龙关庙会由多村落联合举办,其在"河套沟"文化空间及景观的仪式建构中具有根本... 基于多次对北京房山区河套沟地区的的黑龙关庙会及其村落的田野调查所得,文章着重关注社会变迁对多村落间交往模式的影响。作为地区中心型庙会,黑龙关庙会由多村落联合举办,其在"河套沟"文化空间及景观的仪式建构中具有根本性的意义。文章从横向/纵向情境、竞争性/非竞争性、表达性/工具性三个维度对"走会"与"献会"进行区隔,希冀借此对"河套沟"内部间及外部村落的交往模式和结构进行透析。在此基础上,对"仪式性馈赠"的概念进行界定与分析,探讨作为一种"仪式性馈赠"机制,它们对传统村落生活中社会关系网的凝结以及区域社会中地方认同感的缔结起到了怎样的作用;伴随着社会变迁及现代化的进程,在这样一种结构化的交往模式及交换体系中,是什么使得它在其发生的场域中依然呈现出结构化的功能特征。 展开更多
关键词 “走会” “献会” 仪式性馈赠 交往
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Research on the development pattern for rural sports under the background of the new socialist countryside
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作者 Xi Jianping 《International English Education Research》 2014年第2期16-20,共5页
Taking rural sports development model in Xvchang as the research object, the article has given an investigation on status of rural sports development in Xvchang with the literature material method, interviewing method... Taking rural sports development model in Xvchang as the research object, the article has given an investigation on status of rural sports development in Xvchang with the literature material method, interviewing method, questionnaire survey, and analyzed the influential factors to offer the development pattern, which also provides reference for the rapid development of new rural sports and the relevant departments to formulate corresponding policies. 展开更多
关键词 new countryside rural sports present situation development pattern
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A probe into social media users- Based on the "Actual Man" theory of Marxism
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作者 Zhai Yue 《International English Education Research》 2015年第4期30-32,共3页
Social media users attracted the attention of scholars at home and abroad.This paper conducted a detailed literature review and prposed an analytical framework to define and conceptualize social media users on the "A... Social media users attracted the attention of scholars at home and abroad.This paper conducted a detailed literature review and prposed an analytical framework to define and conceptualize social media users on the "Actual Man" theory of Marxism.Furthermore, the paper generalizes three research levels, including the individual level,the gruop level and the materialism level.This study can improve understanding of the users' behavior in the social media virtue world as well as provide references for advanced researehe~ 展开更多
关键词 Social media Individual factors Collective wisdom
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Personal Communication Freedom as a Problem and a Research Project
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作者 Sergey G Korkonosenko 《Journalism and Mass Communication》 2012年第1期317-328,共12页
This paper considers the integrated concept of personal communication freedom which did not appear earlier in the scientific literature as independent object of research. The author puts forward some hypotheses concer... This paper considers the integrated concept of personal communication freedom which did not appear earlier in the scientific literature as independent object of research. The author puts forward some hypotheses concerning the maintenance and the humanistic importance of communication freedom. The special attention is given to a category of the person which unites in it so-called writers, readers and all other people who have been not included in process of a mass communication. As a result of the theoretical analysis, he offers the program of complex research of this phenomenon and construction of model of mass communications which should be based on an ideal of personal freedom and should reflect national-cultural features of the social environment. In particular, it is a question of national-cultural model of media in Russia. 展开更多
关键词 PERSON FREEDOM mass communication national model
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Analyses on Research Status of CSR in the World 被引量:1
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作者 Feifei Lu Zuomin We +1 位作者 Yu Xie Weiguo Jia 《Journal of Environmental Science and Engineering(B)》 2015年第3期148-154,共7页
Based on the web of Science database, such as the countries, research institutes, core authors, key journals and the distribution of research fields, the number of corporate social responsibility(CSR), articles publ... Based on the web of Science database, such as the countries, research institutes, core authors, key journals and the distribution of research fields, the number of corporate social responsibility(CSR), articles published during 20 years (1994 to 2013 ) in the world were analyzed by bibliometric method. The total of 1,544 articles and their top 20 countries, research institutes, core authors, key journals and research fields for the literature types, the number of annual articles was retrieved globally. Analyses of status and trends of CSR researches in the world based on bibliometrics were performed for providing information to CSR researchers and decision makers. 展开更多
关键词 Corporate social responsibility (CSR) BIBLIOMETRIC citation analysis development trend
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Integrated Welfare Systems and Disclosure: Approaching Emerging Issues
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作者 Mafia Teresa Bianchi 《Journal of Modern Accounting and Auditing》 2017年第8期371-383,共13页
The aim of this paper is to investigate the integrated welfare and disclosure by proposing emerging issues in the contemporary scenario. Thus, company welfare is represented as internal sociability; environmental prot... The aim of this paper is to investigate the integrated welfare and disclosure by proposing emerging issues in the contemporary scenario. Thus, company welfare is represented as internal sociability; environmental protection or innovation can be interpreted as external sociability, representing the uses of resources that a company does not incur costs, but demonstrates its health and social responsibility. Following a theoretical approach, the paper proposes as result a conceptual study introducing an updated literature analysis on the topic proposed of the integrated welfare systems and disclosure trying to point out emerging issues through a case study. Moreover, the research methodology is based on a qualitative approach and secondary sources in order to propose not only to scientific community a literature analysis. In this way, the implications of the research can be directed to academic communities and policy makers. The research question is the following: Which are emerging issues on the integrated welfare and its disclosure? 展开更多
关键词 WELFARE integrated welfare disclosure SOCIABILITY social responsibility social statements
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