The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if...The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.展开更多
In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management,...In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management, revenue and expenditure management. However, in the current system of financial management, there are still many problems that can not be ignored.展开更多
Retakaful is an arrangement to risk of retention limit funding takaful. Similarly, risk arrangements are operated by reinsurance to insurance funding. But, how is the retakaful legal status in Islamic law and the diff...Retakaful is an arrangement to risk of retention limit funding takaful. Similarly, risk arrangements are operated by reinsurance to insurance funding. But, how is the retakaful legal status in Islamic law and the differences between reinsurance. The objective of this study is to identify the status of the retakaful in Islamic law and identify the differences between reinsurance. The study to found that retakaful is prescribed and an alternative to reinsurance, as well as a method of financial protection against the various risks of the takaful industry in excess of the retention limit, which may occur at any time in accordance with the principles of Sharia. Also in this method of risk arrangements, It is found that there are very significant differences in risk between retakaful and conventional reinsurance.展开更多
The revitalization of the historic fabric should not be considered only a matter of safeguarding the cultural heritage of collective memory; it will mainly be to recover and value an urban life, as in the urban contex...The revitalization of the historic fabric should not be considered only a matter of safeguarding the cultural heritage of collective memory; it will mainly be to recover and value an urban life, as in the urban context, the historic centre plays a function of social identification and recognition of the community, that commercial distribution helps to keep alive. It is widely spreading the concept of Old Town as Natural Shopping Centre： with this word, we define commercial complex and not homogenous places, developed over time without programming unit. designed as a unique space, which fall within a certain urban perimeter, work together as a business, financial administration, facilities and service all coordinated by a common policy development. In order to recover the vitality of the consolidated tissue of the city of Parma, the Town Council has started to study its historic centre as Natural Shopping Centre, relying on the potential inherent in the existing commercial streets.展开更多
Cs0.35V2O5 was successfully synthesized as cathode material for lithium secondary battery by the rheological phase reaction method from Cs2CO3 and NH4VO3. The Cs0.35V2O5/Cu composite material was prepared by the displ...Cs0.35V2O5 was successfully synthesized as cathode material for lithium secondary battery by the rheological phase reaction method from Cs2CO3 and NH4VO3. The Cs0.35V2O5/Cu composite material was prepared by the displacement reaction in CuSO4 solution using zinc powder as a reductant. The structure and electrochemical property of the so-prepared powders were characterized by means of XRD （powder X-ray diffraction） and the galvanostatic discharge-charge techniques. The results show that the electrochemical property of Cs0.35V2O5/Cu composite material is significantly improved compared to the bulk Cs0.35V2O5 material. The Cs0.35V2O5/Cu composite material exhibits the first discharge capacity as high as 164.3 mAh.g -1 in the range of 4.2-1.8V at a current rate of 10 mA.g-1 and remains at a stable discharge capacity of about 110 mAh.g-1 within 40 cycles.展开更多
This research provides a survey of literature that contextualizes the research＇s aim of examining factors impacting students＇ aspirations and wealth expectations in Lebanon. To highlight Lebanese higher education st...This research provides a survey of literature that contextualizes the research＇s aim of examining factors impacting students＇ aspirations and wealth expectations in Lebanon. To highlight Lebanese higher education students＇ youth＇s expectations of their future wealth, one should understand the four main factors that affect youth＇s hopes and aspirations： social, financial, cultural, and educational. Questionnaires are used to identify and assess how young individuals perceive their future wealth expectations. The developed surveys provide useful and reliable data to analyze the effects of many factors on wealth expectations and outcomes for youth. The collected information is of particular importance for identifying and assessing how factors shape wealth expectations and outcomes for youth. The samples used in this research analysis are restricted to college students only. The research findings shed light on the most crucial variables/factors that should be studied and analyzed. Once these factors are pinpointed and explained, a clear idea about higher education students＇ wealth expectations is formed. Short- and long-term expectations are taken into consideration and evaluated to formulate a basic idea about Lebanese youth.展开更多
Extending the notion of Haagerup property for finite von Neumann algebras to the general von Neumann algebras, the authors define and study the(**)-Haagerup property for C*-algebras in this paper. They first give an a...Extending the notion of Haagerup property for finite von Neumann algebras to the general von Neumann algebras, the authors define and study the(**)-Haagerup property for C*-algebras in this paper. They first give an answer to Suzuki's question(2013), and then obtain several results of(**)-Haagerup property parallel to those of Haagerup property for C*-algebras. It is proved that a nuclear unital C*-algebra with a faithful tracial state always has the(**)-Haagerup property. Some heredity results concerning the(**)-Haagerup property are also proved.展开更多
文摘The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.
文摘In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management, revenue and expenditure management. However, in the current system of financial management, there are still many problems that can not be ignored.
文摘Retakaful is an arrangement to risk of retention limit funding takaful. Similarly, risk arrangements are operated by reinsurance to insurance funding. But, how is the retakaful legal status in Islamic law and the differences between reinsurance. The objective of this study is to identify the status of the retakaful in Islamic law and identify the differences between reinsurance. The study to found that retakaful is prescribed and an alternative to reinsurance, as well as a method of financial protection against the various risks of the takaful industry in excess of the retention limit, which may occur at any time in accordance with the principles of Sharia. Also in this method of risk arrangements, It is found that there are very significant differences in risk between retakaful and conventional reinsurance.
文摘The revitalization of the historic fabric should not be considered only a matter of safeguarding the cultural heritage of collective memory; it will mainly be to recover and value an urban life, as in the urban context, the historic centre plays a function of social identification and recognition of the community, that commercial distribution helps to keep alive. It is widely spreading the concept of Old Town as Natural Shopping Centre： with this word, we define commercial complex and not homogenous places, developed over time without programming unit. designed as a unique space, which fall within a certain urban perimeter, work together as a business, financial administration, facilities and service all coordinated by a common policy development. In order to recover the vitality of the consolidated tissue of the city of Parma, the Town Council has started to study its historic centre as Natural Shopping Centre, relying on the potential inherent in the existing commercial streets.
文摘Cs0.35V2O5 was successfully synthesized as cathode material for lithium secondary battery by the rheological phase reaction method from Cs2CO3 and NH4VO3. The Cs0.35V2O5/Cu composite material was prepared by the displacement reaction in CuSO4 solution using zinc powder as a reductant. The structure and electrochemical property of the so-prepared powders were characterized by means of XRD （powder X-ray diffraction） and the galvanostatic discharge-charge techniques. The results show that the electrochemical property of Cs0.35V2O5/Cu composite material is significantly improved compared to the bulk Cs0.35V2O5 material. The Cs0.35V2O5/Cu composite material exhibits the first discharge capacity as high as 164.3 mAh.g -1 in the range of 4.2-1.8V at a current rate of 10 mA.g-1 and remains at a stable discharge capacity of about 110 mAh.g-1 within 40 cycles.
文摘This research provides a survey of literature that contextualizes the research＇s aim of examining factors impacting students＇ aspirations and wealth expectations in Lebanon. To highlight Lebanese higher education students＇ youth＇s expectations of their future wealth, one should understand the four main factors that affect youth＇s hopes and aspirations： social, financial, cultural, and educational. Questionnaires are used to identify and assess how young individuals perceive their future wealth expectations. The developed surveys provide useful and reliable data to analyze the effects of many factors on wealth expectations and outcomes for youth. The collected information is of particular importance for identifying and assessing how factors shape wealth expectations and outcomes for youth. The samples used in this research analysis are restricted to college students only. The research findings shed light on the most crucial variables/factors that should be studied and analyzed. Once these factors are pinpointed and explained, a clear idea about higher education students＇ wealth expectations is formed. Short- and long-term expectations are taken into consideration and evaluated to formulate a basic idea about Lebanese youth.
基金supported by the National Natural Science Foundation of China(No.11371279)the Shandong Provincial Natural Science Foundation of China(No.ZR2015PA010)
文摘Extending the notion of Haagerup property for finite von Neumann algebras to the general von Neumann algebras, the authors define and study the(**)-Haagerup property for C*-algebras in this paper. They first give an answer to Suzuki's question(2013), and then obtain several results of(**)-Haagerup property parallel to those of Haagerup property for C*-algebras. It is proved that a nuclear unital C*-algebra with a faithful tracial state always has the(**)-Haagerup property. Some heredity results concerning the(**)-Haagerup property are also proved.
