‘We Should Have Called Him Damien’: A Discussion of the Impact of Henry Archer's Early Years on Potential Crimes of the Future

2021 ◽  
pp. 167-187
Author(s):  
Nicola Maxfield
Keyword(s):  
Early Years ◽  
The Future ◽  
The Impact

Pengaruh Budaya Terhadap Akuntansi, Auditing Dan Praktik Akuntansi Internasional

2016 ◽  
Vol 3 (1) ◽  
pp. 78-95
Author(s):  
Priyastiwi Priyastiwi
Keyword(s):  
Cultural Values ◽  
Leadership Style ◽  
Financial Reporting ◽  
National Level ◽  
Deep Understanding ◽  
Cultural Dimensions ◽  
Financial Disclosure ◽  
Cross Cultural Differences ◽  
The Future ◽  
The Impact

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making. Key word : Motivation, leadership style, job satisfaction, performance

On Beginning to Become Dietitians

2014 ◽  
Vol 2 (1) ◽  
pp. 8
Author(s):  
Debbie MacLellan ◽  
Jacqui Gingras ◽  
Daphne Lordly ◽  
Jennifer Brady
Keyword(s):  
Identity Formation ◽  
Professional Socialization ◽  
Early Years ◽  
Formation Processes ◽  
Socialization Process ◽  
Complex Process ◽  
The Future

This paper explores beginning dietetic practitioners’ perspectives on the process of becoming dietetics professionals through the use of vignettes to illuminate the complex process of professional socialization.  Embedded in these vignettes are three themes related to the socialization process that occurs in the early years of dietetic practice: congruence, resilience, and relationships.  Our findings indicate that new dietitians struggle to develop their dietitian identity.  They feel unprepared for the relational and practice realities of the workplace and find the transition from dietetic intern to dietitian challenging.  They seek many ways to cope including seeking support from others and planning for the future but some consider leaving the profession.  It is important to understand the professional socialization and identity formation processes that occur during the early years of practice to ensure that dietitians feel prepared and supported as they begin their careers.

A Study on the Impact of Family-friendly Certification on Financial Performance of SMEs: Focusing on the Manufacturing Industry

2019 ◽  
Vol 118 (2) ◽  
pp. 7-12
Author(s):  
Ok-Hee Park ◽  
Kwan-sik Na ◽  
Seok-Kee Lee
Keyword(s):  
Financial Performance ◽  
Family Life ◽  
Manufacturing Industry ◽  
Work And Family ◽  
Family Friendly ◽  
The Future ◽  
The Impact

Background/Objectives: The purpose of the paper is to examine how family-friendly certificates introduced to pursue the compatibility of work and family life affect the financial performance of small and medium-sized manufacturers, and to provide useful information to companies considering the introduction of this system in the future.

TSUNAMI ACEH 2004 SEBAGAI DASAR PENATAAN RUANG KOTA MEULABOH

2013 ◽  
Vol 13 (2) ◽  
Author(s):  
Wisyanto Wisyanto
Keyword(s):  
Coastal Area ◽  
Building Damage ◽  
Tsunami Hazard ◽  
The Road ◽  
Tsunami Disaster ◽  
Landuse Planning ◽  
The Future ◽  
Tsunami Mitigation ◽  
Potential Losses ◽  
The Impact

Tsunami which was generated by the 2004 Aceh eartquake has beenhaunting our life. The building damage due to the tsunami could be seenthroughout Meulaboh Coastal Area. Appearing of the physical loss wasclose to our fault. It was caused by the use dan plan of the land withoutconsidering a tsunami disaster threat. Learning from that event, we haveconducted a research on the pattern of damage that caused by the 2004tsunami. Based on the analysis of tsunami hazard intensity and thepattern of building damage, it has been made a landuse planning whichbased on tsunami mitigation for Meulaboh. Tsunami mitigation-based ofMeulaboh landuse planning was made by intergrating some aspects, suchas tsunami protection using pandanus greenbelt, embankment along withhigh plants and also arranging the direction of roads and setting of building forming a rhombus-shaped. The rhombus-shaped of setting of the road and building would reduce the impact of tsunamic wave. It is expected that these all comprehensive landuse planning will minimize potential losses in the future .

The impact of algorithmic decision-making processes on young people’s well-being (Preprint)

2019 ◽  
Author(s):  
Elvira Perez Vallejos ◽  
Liz Dowthwaite ◽  
Helen Creswich ◽  
Virginia Portillo ◽  
Ansgar Koene ◽  
...  
Keyword(s):  
Young People ◽  
Significant Proportion ◽  
Well Being ◽  
Early Years ◽  
Negative Experiences ◽  
Children And Young People ◽  
Online Platforms ◽  
Internet Users ◽  
Decision Making Processes ◽  
The Impact

BACKGROUND Algorithms rule the online environments and are essential for performing data processing, filtering, personalisation and other tasks. Research has shown that children and young people make up a significant proportion of Internet users, however little attention has been given to their experiences of algorithmically-mediated online platforms, or the impact of them on their mental health and well-being. The algorithms that govern online platforms are often obfuscated by a lack of transparency in their online Terms and Conditions and user agreements. This lack of transparency speaks to the need for protecting the most vulnerable users from potential online harms. OBJECTIVE To capture young people's experiences when being online and perceived impact on their well-being. METHODS In this paper, we draw on qualitative and quantitative data from a total of 260 children and young people who took part in a ‘Youth Jury’ to bring their opinions to the forefront, elicit discussion of their experiences of using online platforms, and perceived psychosocial impact on users. RESULTS The results of the study revealed the young people’s positive as well as negative experiences of using online platforms. Benefits such as being convenient and providing entertainment and personalised search results were identified. However, the data also reveals participants’ concerns for their privacy, safety and trust when online, which can have a significant impact on their well-being. CONCLUSIONS We conclude by making recommendations that online platforms acknowledge and enact on their responsibility to protect the privacy of their young users, recognising the significant developmental milestones that this group experience during these early years, and the impact that technology may have on them. We argue that governments need to incorporate policies that require technologists and others to embed the safeguarding of users’ well-being within the core of the design of Internet products and services to improve the user experiences and psychological well-being of all, but especially those of children and young people. CLINICALTRIAL N/A

Clients' Expectations on Audit Judgments: A Note

2004 ◽  
Vol 16 (1) ◽  
pp. 63-74 ◽  
Author(s):  
Venkataraman M. Iyer ◽  
Dasaratha V. Rama
Keyword(s):  
Audit Quality ◽  
Financial Statements ◽  
Early Years ◽  
Relative Power ◽  
Client Perceptions ◽  
Audit Firm ◽  
Auditor Tenure ◽  
Start Up ◽  
Nonaudit Services ◽  
The Impact

Audited financial statements can be viewed as the product of negotiations between a company's management and its auditor. Relative power of these two parties is a major factor that determines the outcome of the negotiation. This study examines the impact of auditor tenure, importance of a client to an audit partner, nonaudit purchases, and prior audit firm experience of client personnel on client perceptions about their ability to persuade the auditor in the context of an accounting disagreement. We obtained responses to a survey from 124 CPAs in industry who are employed as CEOs, CFOs, controllers, or treasurers. Our results indicate that respondents from companies with short auditor tenures were somewhat more likely to indicate that they could persuade the auditor to accept their (client's) position in case of a disagreement. This finding is consistent with the argument that auditors are susceptible to influence in the early years as they are still in the process of recouping start-up costs, but is not consistent with concerns expressed by legislators and others that long auditor tenures will adversely affect audit quality. Respondents who believed their business was more important for the audit partner were also more likely to believe that they could persuade the auditor. However, the purchase of nonaudit services and prior audit experience were not related to client's perceptions about their ability to persuade the auditor.

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