Impair Or Not To Impair A Longitudinal Cross Country Study Of The Application Of Ias 36 Impairment Of Assets

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Impair Or Not to Impair? A Longitudinal Cross-country Study of the Application of IAS 36 Impairment of Assets

Author : Dianne Massoudi
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (1 download)

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Book Synopsis Impair Or Not to Impair? A Longitudinal Cross-country Study of the Application of IAS 36 Impairment of Assets by : Dianne Massoudi

Download or read book Impair Or Not to Impair? A Longitudinal Cross-country Study of the Application of IAS 36 Impairment of Assets written by Dianne Massoudi and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: [Truncated abstract] This thesis investigates the application of International Accounting Standard IAS 36 Impairment of Assets by Australian and European Union (EU) companies over time. I examine impairment reporting practices to determine the factors that explain the incidence and amount of impairment, the extent of IAS 36 compliance and factors that explain the extent of compliance. The mandatory adoption of IFRS across countries is based on the premise that a shared set of high quality accounting standards will improve transparency and comparability of financial information across capital markets. However, the application of a standard that requires managerial judgement may not result in comparable financial statements due to the discretion allowed in financial reporting. This thesis investigates the extent to which IAS 36 has been consistently applied across country and time. This study uses a random sample of 367 listed companies from Australia, France, Germany, Italy, Sweden and the UK over the 2005-2009 period. I assess whether economic conditions, managers' financial reporting incentives and company level factors explain variations in impairment reporting practices. My first finding is that managers are more likely to report impairment when their company's financial performance worsens. Companies that report lower levels of profitability or report a loss are more likely to impair. Also, companies with potential market indicators of impairment are more likely to report impairment. Companies may be reporting impairment to communicate their economic conditions. Alternatively, managers may be engaging in big bath behaviour and choose to report impairment during declining performance.

Impairment of Assets

Author : International Accounting Standards Committee
Publisher :
ISBN 13 :
Total Pages : 146 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Impairment of Assets by : International Accounting Standards Committee

Download or read book Impairment of Assets written by International Accounting Standards Committee and published by . This book was released on 1998 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:

World Development Report 2020

Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 1464814953
Total Pages : 511 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis World Development Report 2020 by : World Bank

Download or read book World Development Report 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-19 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global value chains (GVCs) powered the surge of international trade after 1990 and now account for almost half of all trade. This shift enabled an unprecedented economic convergence: poor countries grew rapidly and began to catch up with richer countries. Since the 2008 global financial crisis, however, the growth of trade has been sluggish and the expansion of GVCs has stalled. Meanwhile, serious threats have emerged to the model of trade-led growth. New technologies could draw production closer to the consumer and reduce the demand for labor. And trade conflicts among large countries could lead to a retrenchment or a segmentation of GVCs. World Development Report 2020: Trading for Development in the Age of Global Value Chains examines whether there is still a path to development through GVCs and trade. It concludes that technological change is, at this stage, more a boon than a curse. GVCs can continue to boost growth, create better jobs, and reduce poverty provided that developing countries implement deeper reforms to promote GVC participation; industrial countries pursue open, predictable policies; and all countries revive multilateral cooperation.

At Risk

Author : Piers Blaikie
Publisher : Routledge
ISBN 13 : 1134528612
Total Pages : 492 pages
Book Rating : 4.1/5 (345 download)

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Book Synopsis At Risk by : Piers Blaikie

Download or read book At Risk written by Piers Blaikie and published by Routledge. This book was released on 2014-01-21 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt: The term 'natural disaster' is often used to refer to natural events such as earthquakes, hurricanes or floods. However, the phrase 'natural disaster' suggests an uncritical acceptance of a deeply engrained ideological and cultural myth. At Risk questions this myth and argues that extreme natural events are not disasters until a vulnerable group of people is exposed. The updated new edition confronts a further ten years of ever more expensive and deadly disasters and discusses disaster not as an aberration, but as a signal failure of mainstream 'development'. Two analytical models are provided as tools for understanding vulnerability. One links remote and distant 'root causes' to 'unsafe conditions' in a 'progression of vulnerability'. The other uses the concepts of 'access' and 'livelihood' to understand why some households are more vulnerable than others. Examining key natural events and incorporating strategies to create a safer world, this revised edition is an important resource for those involved in the fields of environment and development studies.

Making Acquisitions Transparent

Author : Martin Glaum
Publisher :
ISBN 13 : 9783934803497
Total Pages : 86 pages
Book Rating : 4.8/5 (34 download)

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Book Synopsis Making Acquisitions Transparent by : Martin Glaum

Download or read book Making Acquisitions Transparent written by Martin Glaum and published by . This book was released on 2011 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Earnings Management

Author : Joshua Ronen
Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 587 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Earnings Management by : Joshua Ronen

Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Users' Guides to the Medical Literature

Author : Gordon Guyatt
Publisher : McGraw Hill Professional
ISBN 13 : 0071590390
Total Pages : 383 pages
Book Rating : 4.0/5 (715 download)

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Book Synopsis Users' Guides to the Medical Literature by : Gordon Guyatt

Download or read book Users' Guides to the Medical Literature written by Gordon Guyatt and published by McGraw Hill Professional. This book was released on 2008-03-01 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: The “essential” companion to the landmark Users' Guides to the Medical Literature - completely revised and updated! 5 STAR DOODY'S REVIEW! "This second edition is even better than the original. Information is easier to find and the additional resources that will be available at www.JAMAevidence.com will provide readers with a one-stop source for evidence-based medicine."--Doody's Review Service Evidence-based medicine involves the careful interpretation of medical studies and its clinical application. And no resource helps you do it better-and faster-than Users' Guides to the Medical Literature: Essentials of Evidence-Based Clinical Practice. This streamlined reference distills the most clinically-relevant coverage from the parent Users' Guide Manual into one highly-focused, portable resource. Praised for its clear explanations of detailed statistical and mathematical principles, The Essentials concisely covers all the basic concepts of evidence-based medicine--everything you need to deliver optimal patient care. It's a perfect at-a-glance source for busy clinicians and students, helping you distinguish between solid medical evidence and poor medical evidence, tailor evidence-based medicine for each patient, and much more. Now in its second edition, this carry-along quick reference is more clinically relevant--and more essential--than ever! FEATURES Completely revised and updated with all new coverage of the basic issues in evidence-based medicine in patient care Abundant real-world examples drawn from the medical literature are woven throughout, and include important related principles and pitfalls in using clinical research in patient care decisions Edited by over 60 internationally recognized editors and contributors from around the globe Also look for JAMAevidence.com, a new interactive database for the best practice of evidence based medicine.

Reducing Poverty, Protecting Livelihoods, and Building Assets in a Changing Climate

Author : Dorte Verner
Publisher : World Bank Publications
ISBN 13 : 0821383787
Total Pages : 460 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Reducing Poverty, Protecting Livelihoods, and Building Assets in a Changing Climate by : Dorte Verner

Download or read book Reducing Poverty, Protecting Livelihoods, and Building Assets in a Changing Climate written by Dorte Verner and published by World Bank Publications. This book was released on 2010-06-25 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: Climate change is the defining development challenge of our time. More than a global environmental issue, climate change and variability threaten to reverse recent progress in poverty reduction and economic growth. Both now and over the long run, climate change and variability threatens human and social development by restricting the fulfillment of human potential and by disempowering people and communities in reducing their livelihoods options. Communities across Latin America and the Caribbean are already experiencing adverse consequences from climate change and variability. Precipitation has increased in the southeastern part of South America, and now often comes in the form of sudden deluges, leading to flooding and soil erosion that endanger people s lives and livelihoods. Southwestern parts of South America and western Central America are seeing a decrease in precipitation and an increase in droughts. Increasing heat and drought in Northeast Brazil threaten the livelihoods of already-marginal smallholders, and may turn parts of the eastern Amazon rainforest into savannah. The Andean inter-tropical glaciers are shrinking and expected to disappear altogether within the next 20-40 years, with significant consequences for water availability. These environmental changes will impact local livelihoods in unprecedented ways. Poverty, inequality, water access, health, and migration are and will be measurably affected by climate change. Using an innovative research methodology, this study finds quantitative evidence of large variations in impacts across regions. Many already poor regions are becoming poorer; traditional livelihoods are being challenged in unprecedented ways; water scarcity is increasing, particularly in poor arid areas; human health is deteriorating; and climate-induced migration is already taking place and may increase. Successfully reducing social vulnerability to climate change and variability requires action and commitment at multiple levels. This volume offers key operational recommendations at the government, community, and household levels with particular emphasis placed on enhancing good governance and technical capacity in the public sector, building social capital in local communities, and protecting the asset base of poor households.

OECD Reviews of Regulatory Reform Risk and Regulatory Policy Improving the Governance of Risk

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264082921
Total Pages : 251 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Reviews of Regulatory Reform Risk and Regulatory Policy Improving the Governance of Risk by : OECD

Download or read book OECD Reviews of Regulatory Reform Risk and Regulatory Policy Improving the Governance of Risk written by OECD and published by OECD Publishing. This book was released on 2010-05-06 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents recent OECD papers on risk and regulatory policy. They offer measures for developing, or improving, coherent risk governance policies.

Ageing in Europe - Supporting Policies for an Inclusive Society

Author : Axel Börsch-Supan
Publisher : Walter de Gruyter GmbH & Co KG
ISBN 13 : 3110444410
Total Pages : 392 pages
Book Rating : 4.1/5 (14 download)

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Book Synopsis Ageing in Europe - Supporting Policies for an Inclusive Society by : Axel Börsch-Supan

Download or read book Ageing in Europe - Supporting Policies for an Inclusive Society written by Axel Börsch-Supan and published by Walter de Gruyter GmbH & Co KG. This book was released on 2015-10-16 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: SHARE is an international survey designed to answer the societal challenges that face us due to rapid population ageing. How do we Europeans age? How will we do economically, socially and healthwise? How are these domains interrelated? The authors of this multidisciplinary book have taken a further big step towards answering these questions based on the recent SHARE data in order to support policies for an inclusive society.

Intercultural Competence in Higher Education

Author : Darla K. Deardorff
Publisher : Routledge
ISBN 13 : 1315529238
Total Pages : 529 pages
Book Rating : 4.3/5 (155 download)

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Book Synopsis Intercultural Competence in Higher Education by : Darla K. Deardorff

Download or read book Intercultural Competence in Higher Education written by Darla K. Deardorff and published by Routledge. This book was released on 2017-07-20 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intercultural Competence in Higher Education features the work of scholars and international education practitioners in understanding the learning outcomes of internationalization, moving beyond rhetoric to concrete practice around the world. Devoted exclusively to exploring the central learning outcomes of internationalization efforts, this edited volume contains a refreshing combination of chapters and case studies from interdisciplinary and cross-cultural contributors, including: cutting-edge issues within intercultural competence development, such as intersectionality, mapping intercultural competence, and assessment; the role of higher education in developing intercultural competence for peacebuilding in the aftermath of violent conflict; facilitating intercultural competence through international student internships; interdisciplinary and cross-cultural contributions from over 19 countries including Japan, Russia, Serbia, South Africa, and Vietnam; the latest research and thinking on global, intercultural, and international learning outcomes, with a unique emphasis on newer voices. Intercultural competence has become an essential element in international as well as domestic education. This text provides the latest thinking and research within the context of internationalization, presents practical case studies on how to integrate this into the preparation of global-ready students and will be of interest to postgraduate students, international education administrators, and practitioners, as well as scholars and researchers in a variety of disciplines who have an interest in intercultural and global competence.

Biostatistics

Author : Wayne W. Daniel
Publisher : Wiley
ISBN 13 : 1119282373
Total Pages : 720 pages
Book Rating : 4.1/5 (192 download)

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Book Synopsis Biostatistics by : Wayne W. Daniel

Download or read book Biostatistics written by Wayne W. Daniel and published by Wiley. This book was released on 2018-11-13 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ability to analyze and interpret enormous amounts of data has become a prerequisite for success in allied healthcare and the health sciences. Now in its 11th edition, Biostatistics: A Foundation for Analysis in the Health Sciences continues to offer in-depth guidance toward biostatistical concepts, techniques, and practical applications in the modern healthcare setting. Comprehensive in scope yet detailed in coverage, this text helps students understand—and appropriately use—probability distributions, sampling distributions, estimation, hypothesis testing, variance analysis, regression, correlation analysis, and other statistical tools fundamental to the science and practice of medicine. Clearly-defined pedagogical tools help students stay up-to-date on new material, and an emphasis on statistical software allows faster, more accurate calculation while putting the focus on the underlying concepts rather than the math. Students develop highly relevant skills in inferential and differential statistical techniques, equipping them with the ability to organize, summarize, and interpret large bodies of data. Suitable for both graduate and advanced undergraduate coursework, this text retains the rigor required for use as a professional reference.

Aiming for Global Accounting Standards

Author : Kees Camfferman
Publisher : Oxford University Press, USA
ISBN 13 : 0199646317
Total Pages : 689 pages
Book Rating : 4.1/5 (996 download)

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Book Synopsis Aiming for Global Accounting Standards by : Kees Camfferman

Download or read book Aiming for Global Accounting Standards written by Kees Camfferman and published by Oxford University Press, USA. This book was released on 2015 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.

Periodization

Author : Tudor O. Bompa
Publisher : Human Kinetics
ISBN 13 : 1492582816
Total Pages : 597 pages
Book Rating : 4.4/5 (925 download)

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Book Synopsis Periodization by : Tudor O. Bompa

Download or read book Periodization written by Tudor O. Bompa and published by Human Kinetics. This book was released on 2018-04-24 with total page 597 pages. Available in PDF, EPUB and Kindle. Book excerpt: Learn how to train for maximum gains with Periodization: Theory and Methodology of Training. Guided by the expertise of Tudor O. Bompa, the pioneer of periodization training, and leading periodization researcher G. Gregory Haff, you’ll learn how to vary the intensity and volume of training to optimize the body’s ability to recover and rebuild—resulting in better performance and less risk of injury. Translated into nine languages, Periodization: Theory and Methodology of Training has become one of the major resources on periodization for sport scientists, coaches, and athletes throughout the world. Since the introduction of this groundbreaking training theory by Tudor O. Bompa in 1963, periodization has become the basis of every serious athlete’s training. Now in its fifth edition, Bompa’s classic text combines the concepts central to periodization and training theory with contemporary advances in sport science, physiology, and coaching. No other text discusses planning and periodization in such detail or with so many specific, practical examples from a variety of sports. With the fifth edition of Periodization, you can learn the principles, objectives, and components of a successful long-term training program and how to plan the right program to achieve your performance goals. Periodization also contains proven strategies for optimal peaking and specifics on training for better motor ability, working capacity, skill effectiveness, and psychological adaptability. Better organized and easier to read, the fifth edition of this definitive text presents the latest refinements to periodization theory: • New research on rest and restoration, specifically countermeasures used in facilitating recovery plus practical suggestions for implementation • How the use of sequential training and delayed training effects can produce optimal performance at major competitions • A comprehensive discussion, grounded in scientific data, on applying various methods of peaking to ensure optimal performance for competition • New information on how concepts such as conjugated sequencing and summated microcycle structures can maximize strength gains and direct training • Expanded information on the development of sport performance characteristics, including speed training and sport-specific endurance Chapter summaries will help you review and reference major concepts throughout the text. Plan and document each training program with ease using the duplication-ready annual and four-year training plan charts included in the appendix. When it comes to designing programs for optimal training, Tudor Bompa’s expertise is unmatched. The fifth edition of Periodization: Theory and Methodology of Training presents the latest refinements to Bompa’s periodization theory to help you create training programs that enhance sport skills and ensure peak performance.

Wetlands and Human Health

Author : C Max Finlayson
Publisher : Springer
ISBN 13 : 9401796092
Total Pages : 271 pages
Book Rating : 4.4/5 (17 download)

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Book Synopsis Wetlands and Human Health by : C Max Finlayson

Download or read book Wetlands and Human Health written by C Max Finlayson and published by Springer. This book was released on 2015-08-03 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book addresses the interactions between wetlands and human health and well-being. A key feature is the linking of ecology-health and the targeting of practitioners and researchers. The environmental health problems of the 21st Century cannot be addressed by the traditional tools of ecologists or epidemiologists working in their respective disciplinary silos; this is clear from the emergence and re-emergence of public health and human well-being problems such as cholera pandemics, mosquito borne disease, and episodic events and disasters (e.g. hurricanes). To tackle these problems requires genuine cross-disciplinary collaboration; a key finding of the recently concluded Millennium Ecosystem Assessment when looking at human well-being and ecosystem health. This book brings the disciplines of ecology and health sciences closer to such a synthesis for researchers, teachers and policy makers interested in or needing information to manage wetlands and human health and well-being issues.

Mandating IFRS

Author : Dr. Edward Lee
Publisher :
ISBN 13 : 9781859084458
Total Pages : 28 pages
Book Rating : 4.0/5 (844 download)

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Book Synopsis Mandating IFRS by : Dr. Edward Lee

Download or read book Mandating IFRS written by Dr. Edward Lee and published by . This book was released on 2008 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Guidelines on Hepatitis B and C Testing

Author : World Health Organization
Publisher : World Health Organization
ISBN 13 : 9789241549981
Total Pages : 0 pages
Book Rating : 4.5/5 (499 download)

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Book Synopsis Guidelines on Hepatitis B and C Testing by : World Health Organization

Download or read book Guidelines on Hepatitis B and C Testing written by World Health Organization and published by World Health Organization. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Testing and diagnosis of hepatitis B (HBV) and C (HCV) infection is the gateway for access to both prevention and treatment services, and is a crucial component of an effective response to the hepatitis epidemic. Early identification of persons with chronic HBV or HCV infection enables them to receive the necessary care and treatment to prevent or delay progression of liver disease. Testing also provides an opportunity to link people to interventions to reduce transmission, through counselling on risk behaviors and provision of prevention commodities (such as sterile needles and syringes) and hepatitis B vaccination. These are the first WHO guidelines on testing for chronic HBV and HCV infection and complement published guidance by WHO on the prevention, care and treatment of chronic hepatitis C and hepatitis B infection. These guidelines outline the public health approach to strengthening and expanding current testing practices for HBV and HCV, and are intended for use across age groups and populations.