scholarly journals The Value Relevance Of Value Added And Stakeholder Compensation Across Business Cultures

2011 ◽  
Vol 5 (4) ◽  
Author(s):  
John Darcy
Keyword(s):  
United States ◽  
United Kingdom ◽  
Value Relevance ◽  
Value Added ◽  
Incremental Value ◽  
Stakeholder Model

This research performed a partial test of the instrumental validity of the stakeholder model by examining the value relevance of value added relative to income and the incremental value relevance of two stakeholder compensation components of value added, wages and interest for Japan, Germany, United States, and United Kingdom.

scholarly journals G7 summit – analysis of decisions taken to step up on climate change challenge

2021 ◽  
Vol 129 ◽  
pp. 08017
Author(s):  
Carmen Valentina Radulescu ◽  
Iulian Gole ◽  
Marius Profiroiu
Keyword(s):  
Climate Change ◽  
United States ◽  
Global Warming ◽  
United Kingdom ◽  
Comparative Analysis ◽  
Value Added ◽  
Developed Countries ◽  
The United States ◽  
The Other ◽  
The United Kingdom

Research background: After the summit of G7 held in the United Kingdom, important decisions regarding future actions against global warming were taken. Some of them were appreciated by the environmental supporters but many others tend to have a different view, especially because of lack of details. Purpose of the article: In this article, we will analyse what are the measure proposed by the most powerful and developed countries, members of G7, what is the position of the other big countries (China and Russia) that were not invited, and how this could really contribute to the saving environment progress. Methods: Through descriptive and comparative analysis the paper reveals the financial and technical difficulties to implement these decisions and how they can contribute to a better environment and achieve the COP 21 objective. Findings & Value added: The stress caused by the Covid-19 pandemic in all economies didn’t cancel the engagement of countries taken in Paris, to limit the rise of global temperatures to 1.50C comparing to the preindustrial era. The United States even came back on track and, generally speaking, it appears that there is a stronger will to take concrete actions.

Goodwill accounting standards in the United Kingdom, the United States, France, and Japan

2018 ◽  
Vol 23 (3) ◽  
pp. 314-337 ◽  
Author(s):  
Clémence Garcia ◽  
Yuko Katsuo ◽  
Carien van Mourik
Keyword(s):  
United States ◽  
United Kingdom ◽  
The United States ◽  
Time Frame ◽  
Current Debate ◽  
Accounting Systems ◽  
The United Kingdom ◽  
Stakeholder Model ◽  
History Of ◽  
Phases Of Development

In this article, we revisit the history of accounting for goodwill in the United Kingdom, the United States, France, and Japan following the conclusions and predictions of Ding, Richard and Stolowy (2008). We aim at verifying whether the four phases of development of the accounting for goodwill between 1880 and 2005 are actually determined by the global change from a stakeholder model of corporate governance to a shareholder model. An extended time frame of analysis (until 2016) is considered in this study, which includes Japan among the country-specific accounting systems investigated. Our findings do not support Ding et al.’s predictions for Japan and demonstrate a disagreement between those countries which consider goodwill as a depleting asset and those which consider goodwill as a permanent asset. This observation might explain better the current debate concerning international harmonization on goodwill.

scholarly journals Perkembangan Riset Akuntansi Nilai Tambah Syariah

2020 ◽  
Vol 8 (2) ◽  
pp. 163-181
Author(s):  
Rohmat Hidayatulloh ◽  
◽  
Sepky Mardian ◽  
Keyword(s):  
United States ◽  
South Africa ◽  
Qualitative Research ◽  
United Kingdom ◽  
Critical Analysis ◽  
Quantitative Research ◽  
Value Added ◽  
Added Value ◽  
Research Approach ◽  
Journal Articles

This study reviews research around sharia Value Added/Value Added (VA) accounting. This study uses descriptive qualitative analysis based on 100 samples of publication of selected journal articles related to VA, both national and international journals. The published samples of journal articles were published for the last 25 years from 1994 to 2018. The results show that value-added accounting research is still dominated by the theme of discussion (issues) about Value Added Statement/Reporting (54%), followed by discussion issues regarding Value Added (22%), then issues of institutional discussion (15%) and about management (9%). Indonesia, United States, United Kingdom and South Africa are the most studied areas, while the largest publication areas are Indonesia, United States, United Kingdom and India. Furthermore, comparative quantitative research and mixed methods are still less than the qualitative research approach. In addition, VA development periodization shows that each year it continues to grow from the initial sharia Value Added statement (SVAS) model, SVAS reconstruction, SVAS critical analysis, analysis of SVAS implementation, to improvement of the SVAS model.

The link between coronavirus, anxiety, and religious beliefs in the United States and United Kingdom

2020 ◽  
Author(s):  
Francesco Rigoli
Keyword(s):  
United States ◽  
United Kingdom ◽  
Religious Beliefs ◽  
Well Being ◽  
The United States ◽  
Christian Faith ◽  
Stressful Event ◽  
Cultural Implications ◽  
The Impact

Research has shown that stress impacts on people’s religious beliefs. However, several aspects of this effect remain poorly understood, for example regarding the role of prior religiosity and stress-induced anxiety. This paper explores these aspects in the context of the recent coronavirus emergency. The latter has impacted dramatically on many people’s well-being; hence it can be considered a highly stressful event. Through online questionnaires administered to UK and USA citizens professing either Christian faith or no religion, this paper examines the impact of the coronavirus crisis upon common people’s religious beliefs. We found that, following the coronavirus emergency, strong believers reported higher confidence in their religious beliefs while non-believers reported increased scepticism towards religion. Moreover, for strong believers, higher anxiety elicited by the coronavirus threat was associated with increased strengthening of religious beliefs. Conversely, for non-believers, higher anxiety elicited by the coronavirus thereat was associated with increased scepticism towards religious beliefs. These observations are consistent with the notion that stress-induced anxiety enhances support for the ideology already embraced before a stressful event occurs. This study sheds light on the psychological and cultural implications of the coronavirus crisis, which represents one of the most serious health emergencies in recent times.

Analysis of Current Practices of Organizing the Export of Medical Services in the United Kingdom, Italy, South Korea and China

2020 ◽  
pp. 30-42
Author(s):  
Arkady Nikolaevich Daykhes ◽  
Vladimir Anatolievich Reshetnikov ◽  
Olga Aleksandrovna Manerova ◽  
Ilya Aleksandrovich Mikhailov
Keyword(s):  
United Kingdom ◽  
South Korea ◽  
Medical Care ◽  
Medical Tourism ◽  
Value Added ◽  
External Factors ◽  
Medical Services ◽  
High Tech ◽  
Medical Organization ◽  
The United Kingdom

Aim of the study. Analysis of medical tourism’s organizational features based on the example of the large medical organizations in the United Kingdom, South Korea, Italy and China. Materials and methods. The data were collected by the authors by interviewing the heads of medical organizations and their deputies in the United Kingdom, South Korea, Italy and China (3–4 respondents per medical organization) using the developed questionnaire to identify the main mechanisms and tools for organizing the export of medical services. SWOT-analysis (Strengths; Weaknesses; Opportunities; Threats) was performed in order to comprehensively evaluate the received information. Results. Along with weaknesses and threats that slow down the development of medical services exports, strengths (internal factors) and opportunities ( external factors) that contribute to the development of medical tourism were also identified: the widespread popularity of the brand of medical organizations abroad which is associated with the provision of premium medical services; versatility and ability to conduct high-tech surgical operations; the presence of a separate premium class building and an international department for working with foreign patients and promoting a medical organization in the world market; well-established business relationships with assistance companies; foreign medical personnel who speak foreign languages and possess necessary skills to treat foreign patients; developed electronic medical care system; developed system of quality control of medical care; the presence of branches in other countries; the presence of a medical visa in the system of legislation; established cooperation with many countries at the embassy level; state licensing and accreditation for the provision of medical services to foreign citzens; the availability of a state website on the provision of medical assistance to foreign citizens; the possibility of the age of value added tax. Conclusion. We identified main patterns in the organization of export of medical services that can be applied to develop this direction in medical organizations of the Russian Federation during the analysis the strengths and weaknesses of four large medical organizations abroad, as well as external factors that affect the work of these medical organizations.

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