Accounting Firms: Global Spread with Limited Transnationalization

2012 ◽  
Author(s):  
Jochen Zimmermann ◽  
Jan-Christoph Volckmer
Keyword(s):  
Accounting Firms ◽  
Global Spread

Accounting Ethics And The Performance Of Accounting Firms In Lagos, Nigeria

2018 ◽  
Vol 02 (02) ◽  
Author(s):  
Oyebisi M Ibidunni ◽  
Wisdom Okere ◽  
Ayodotun Ibidunni ◽  
Abimbola Joshua ◽  
Eche Okah
Keyword(s):  
Accounting Ethics ◽  
Accounting Firms

NATURE AND COMPONENTS OF LOGISTICS INFRASTRUCTURE IN UKRAINE

2019 ◽  
pp. 109-117
Author(s):  
N. Smyrnova
Keyword(s):  
World Trade Center ◽  
Road Transport ◽  
Insurance Companies ◽  
Social Infrastructure ◽  
Accounting Firms ◽  
Functional Roles ◽  
Labor Exchange ◽  
Internal Objects ◽  
Marketing Firms ◽  
Inspection Service

Currently one of the most urgent tasks of improving conditions for the formation of economic development is to create a developed logistic infrastructure. However, the views on the nature and composition of the logistics infrastructure are contradictory, and the composition of the organization’s logistics infrastructure is not sufficiently systematic, mainly in terms of the environment. Specifying the nature and components of the logistics infrastructure business in Ukraine, we believe, will help create a system model of the logistics of a particular company and requires further research.The purpose of the research is to clarify the essence of the category "enterprise’s logistic infrastructure", the composition of its objects and the detailing of these objects for Ukrainian organizations Research methods are: specification; monographic method; critical analysis, synthesis. We believe that the logistics infrastructure of the company is a combination of external and internal objects that form the mechanism of movement of material and associated with them flows from producer to consumer.Given this definition, the objects of the external and internal logistic infrastructure of the organization can be grouped according to their functional roles. Among the objects of external logistic infrastructure of the organization offered are: objects of institutional regulatory infrastructure (the legislature, executive and judiciary and local authorities dealing with transport and road facilities, Tax, Sanitary Inspection Service, standards bodies and metrology, etc.); objects of trade and intermediary infrastructure (trade exchanges, trading houses, broker, agency, commission, company, wholesale markets, retail stores, etc.); financial and credit facilities infrastructure (banks, insurance companies, leasing companies, currency exchanges, etc.); infrastructure facilities personnel (labor exchange, employment agencies, employment centers, etc.); objects of social infrastructure (international and domestic logistics association Chamber of Commerce, the Ukrainian Union of Industrialists and Entrepreneurs, the Central Union of Consumer Societies of Ukraine, Association of International Freight Forwarders of Ukraine, the International Road Transport Union, etc.); objects of engineering infrastructure (producers and service center for technical devices used in logistics activities, vehicles of different types and purposes, handling equipment and handling machinery, commercial and technological equipment, office equipment, devices communications, safety and fire safety, cargo terminals, transport and public warehouses, packaging enterprises, etc.); objects of foreign infrastructure (customs services, trade representative of State, World Trade Center, etc.); objects of information infrastructure (enterprise communications, information and telecommunications networks, support services company for the development and implementation of software, etc.); facilities of infrastructure advisory (consulting firms, accounting firms, legal counseling centers, etc.); objects of innovation infrastructure (research organizations and design offices involved in the development of new types of packaging, design and handling equipment handling machinery, more efficient and economic, marketing firms that study and predict the markets of logistics products and services, logistics firms who develop optimal routes of passenger and freight transport, warehouse design rational processes of cargo, etc.). The company may have its own logistics infrastructure facilities, and can use appropriate objects of other companies and organizations. Globalization of logistics activities and implementation of Ukrainian economy capacity need to make further scientific and applied research aimed at developing complex measures to create advanced and efficient logistics infrastructure on the base of system approach at micro and macro levels.

Critical self-reflection: A performative act 批判的自己内省 ―パフォーマティヴな実践―

2010 ◽  
Vol 34 (4) ◽  
pp. 49
Author(s):  
Misako Tajima
Keyword(s):  
Social Sciences ◽  
Secondary School ◽  
School Teacher ◽  
Theory And Practice ◽  
English Learner ◽  
Academic Journal ◽  
Self Reflection ◽  
Academic Fields ◽  
Global Spread ◽  
The Relationship

Autobiographic and narrative research has recently grown in stature in the field of social sciences. Inspired by Asian TESOL researchers’ critical analyses of self-stories, this paper attempts to reflect upon the author’s personal history in relation to English and discuss ways in which she can position herself as both an English learner and a non-native English speaker (NNES) teacher. The self-reflection and discussion is followed by an argument for performativity, a notion drawing on poststructuralism to understand language itself and the global spread of English. This paper, itself a performative act conducted by a secondary school teacher, exemplifies the concept. The non-academic schoolteacher’s very act of writing in an academic journal aims to contribute to questioning assumptions underlying the relationship between theory and practice and to reconstituting the academic fields of applied linguistics and TESOL. 近年、自伝的かつ語りを含む研究が社会科学の分野で活発になってきている。本稿では、TESOLを専門とする、あるアジア人研究者が彼女たち自身の物語を素材として実施した批判的分析に着想を得て、英語にまつわる自己の歴史を振り返り、英語学習者としての、またNNESの英語教師としてのポジショナリティをどこに位置づけるのかという問題について議論する。さらに、この批判的自己内省を経て、言語そのもの、あるいは英語という言語の地球規模的広がりを理解するために、ポスト構造主義の概念であるパフォーマティヴィティについて検証する。なお、本稿これ自体がある高校教師によるパフォーマティヴな実践であることに言及しておきたい。研究者ではなく、一高校教師が学術雑誌に投稿することを通じ、理論と実践の関係性の背後にある前提に疑問を投げかけ、その結果、応用言語学やTESOLという学問分野の再構築に貢献できることを希望している。

Investment Implications of a Restricted Universe: The Forbidden List in Accounting Firms

2007 ◽  
Author(s):  
Eurydice Amstelveen ◽  
Erik L. van Dijk ◽  
Andre B. Dorsman ◽  
Hans Kuijl
Keyword(s):  
Accounting Firms

Possible Targets and Therapies of SARS-CoV-2 Infection

2020 ◽  
Vol 20 (18) ◽  
pp. 1900-1907
Author(s):  
Kasturi Sarkar ◽  
Parames C. Sil ◽  
Seyed Fazel Nabavi ◽  
Ioana Berindan-Neagoe ◽  
Cosmin Andrei Cismaru ◽  
...  
Keyword(s):  
Severe Acute Respiratory Syndrome ◽  
Viral Replication ◽  
Viral Infection ◽  
Human Activity ◽  
Viral Proteins ◽  
Therapeutic Agents ◽  
Effective Control ◽  
Human Society ◽  
Global Spread ◽  
Repurposed Drugs

The global spread of the severe acute respiratory syndrome coronavirus-2 (SARS-CoV-2) that causes COVID-19 has become a source of grave medical and socioeconomic concern to human society. Since its first appearance in the Wuhan region of China in December 2019, the most effective measures of managing the spread of SARS-CoV-2 infection have been social distancing and lockdown of human activity; the level of which has not been seen in our generations. Effective control of the viral infection and COVID-19 will ultimately depend on the development of either a vaccine or therapeutic agents. This article highlights the progresses made so far in these strategies by assessing key targets associated with the viral replication cycle. The key viral proteins and enzymes that could be targeted by new and repurposed drugs are discussed.

Auricular Vagus Nerve Acupressure for Patients with Emotional Distress under the COVID-19 Pandemic: A Smartphone-based, Randomized，Controlled Trial (Preprint)

2020 ◽  
Author(s):  
Peijing Rong ◽  
Lei Wang ◽  
Lingling Yu ◽  
Junying Wang ◽  
Yan Ma ◽  
...  
Keyword(s):  
Randomized Controlled Trial ◽  
Vagus Nerve ◽  
Emotional Distress ◽  
Response Rate ◽  
Controlled Trial ◽  
Depression Scale ◽  
Randomized Controlled ◽  
Falling Asleep ◽  
Global Spread ◽  
Study Sites

BACKGROUND The global spread of the 2019 coronavirus diseases (COVID-19) has caused emotional distress. However, whether auricular vagus nerve acupressure (AVNA) is effective in improving emotional distress under the COVID-19 has not been well-documented. OBJECTIVE To confirm whether AVNA is effective in improving emotional distress under the COVID-19 pandemic. METHODS A smartphone-based online, randomized, controlled trial was designed in four study sites, including Wuhan, Beijing, Shenyang, and Guangzhou of China, from 26 February 2020 to 28 April 2020. Participants were randomly assigned to three times of AVNA (n = 191) or usual care (UC, n = 215) for 14 days. The primary outcome was the response rate, which was the proportion of participants whose Hospital Anxiety and Depression Scale (HADS) score reduced from baseline by ≥ 50%. The assessment was conducted at baseline, 3 days, and 14 days. RESULTS The AVNA group had a markedly higher response rate than the UC group at 3 days (35.6% vs. 24.9%, P = 0.02) and at 14 days (70.7% vs. 60.6%, P = 0.02). The AVNA group showed significantly greater reduction in score of HADS at the two measurement points and BAI at 3 days (P ≤ 0.03), with average respective effect size of 0.217 and 0.195. Participants with AVNA spent less time falling asleep and rated their sleep quality being remarkably higher than those with UC at endpoint. CONCLUSIONS AVNA can be recommended for patients with emotional distress under the current COVID-19 pandemic and other emergent events. CLINICALTRIAL www.chictr.org.cn Identifier: ChiCTR2000030078.

THE WORK OF THE SPECIAL COMMITTEE ON RESEARCH PROGRAM

2001 ◽  
Vol 28 (2) ◽  
pp. 141-186 ◽  
Author(s):  
Stephen A. Zeff
Keyword(s):  
Research Program ◽  
Special Committee ◽  
Accounting Firms ◽  
Accounting Research ◽  
Research Division ◽  
Accounting Principles ◽  
The Creation ◽  
Big Eight ◽  
Accounting Procedure

This article begins by recounting the circumstances that led to the AICPA's decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then proceeds to examine in depth the committee's sometimes difficult deliberations that eventually led to a unanimous report, in which it recommended the creation of an Accounting Principles Board and an enlarged accounting research division within the Institute. In the course of the article, the author brings out the strong philosophical differences among several of the Big Eight accounting firms that had been impeding the work of the Committee on Accounting Procedure and that also intruded into the Special Committee's deliberations.

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