scholarly journals Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality

2019 ◽  
Author(s):  
Bin Li ◽  
Gianfranco Siciliano ◽  
Mohan Venkatachalam
Keyword(s):  
Economic Consequences ◽  
Disclosure Quality ◽  
Ifrs Adoption

Budget as an Instrument of Reproduction of Bureaucracy in Russia

2006 ◽  
pp. 87-96
Author(s):  
Yu. Shvetsov
Keyword(s):  
The State ◽  
Economic Consequences ◽  
Material Base ◽  
Characteristic Features

The article considers the problem of bureaucratisation of the state and the most important social and economic consequences of this phenomenon. The essence of bureaucracy has been revealed, characteristic features of its functioning in Russia have been analyzed; the material base of bureaucracy and its dominating status in the society have been substantiated. The conclusion has been made that the process of changing the role of the budget to serve the interests of bureaucracy is being accomplished.

The Role of Threat and Economic Uncertainty in Support for Scottish Independence

2014 ◽  
Vol 23 (1) ◽  
pp. 103-124 ◽  
Author(s):  
Daniel Kopasker
Keyword(s):  
Economic Consequences ◽  
Perceived Threat ◽  
Constitutional Change ◽  
Lack Of Information ◽  
Economic Expectations ◽  
Scottish Independence ◽  
The Individual ◽  
The Impact ◽  
Levels Of Support

Existing research has consistently shown that perceptions of the potential economic consequences of Scottish independence are vital to levels of support for constitutional change. This paper attempts to investigate the mechanism by which expectations of the economic consequences of independence are formed. A hypothesised causal micro-level mechanism is tested that relates constitutional preferences to the existing skill investments of the individual. Evidence is presented that larger skill investments are associated with a greater likelihood of perceiving economic threats from independence. Additionally, greater perceived threat results in lower support for independence. The impact of uncertainty on both positive and negative economic expectations is also examined. While uncertainty has little effect on negative expectations, it significantly reduces the likelihood of those with positive expectations supporting independence. Overall, it appears that a general economy-wide threat is most significant, and it is conjectured that this stems a lack of information on macroeconomic governance credentials.

Innovation in the Seed Market: The Role of IPRs and Commercialization Rules

2016 ◽  
Vol 14 (1) ◽  
Author(s):  
Marc Baudry ◽  
Adrien Hervouet
Keyword(s):  
Product Differentiation ◽  
Economic Consequences ◽  
Vertical Product Differentiation ◽  
Legal Rules ◽  
Sequential Innovation ◽  
Seed Market ◽  
Second Category ◽  
The Impact ◽  
Compulsory Registration

AbstractThis article deals with the impact of legal rules on incentives in the seeds sector to create new plant varieties. The first category of rules consists in intellectual property rights and is intended to address a problem of sequential innovation and R&D effort. The second category concerns commercial rules that are intended to correct a problem of adverse selection. We propose a dynamic model of market equilibrium with vertical product differentiation that enables us to take into account the economic consequences of imposing either Plant Breeders’ Rights (PBRs) or patents as IPRs and either compulsory registration in a catalog or minimum standards as commercialization rules. The main result is that the combination of catalog registration and PBRs adopted in Europe is hardly supported by the model calibrated on data for wheat in France.

IFRS Adoption and Audit Delay: The Role of Shareholders in the Audit Committee

2018 ◽  
Vol 8 (1) ◽  
pp. 325
Author(s):  
Ishaq Ahmed Mohammed ◽  
Ayoib Che-Ahmad ◽  
Mazrah Malek
Keyword(s):  
Audit Committee ◽  
Unobserved Heterogeneity ◽  
Value Relevance ◽  
Stock Exchange ◽  
Delay Model ◽  
Corporate Reporting ◽  
Ifrs Adoption ◽  
The Difference ◽  
The Relationship

This study examined the relationship between audit delay after IFRS adoption and the role of shareholders in the audit committee as well as testing the difference of pre-and post IFRS adoption periods. A sample of 101 firms with 505 firm-year observations over five year period for firms listed on the Nigeria Stock Exchange was employed for the study, utilizing data from the annual report and accounts of the sample firms. Generalized Methods of Moment (GMM) estimation was used to check the effects of unobserved heterogeneity in audit delay model, while the test of difference in R2 value for pre-and post-adoption periods was determined using Cramer’s Z-statistics. Findings indicate that audit report lag is faster with shareholders in the audit committee. The study proved that brand named auditors such as Big4 can significantly perform faster audit task than non-Big4 firms in IFRS regime. The importance of the study’s findings demonstrates statistical inference on value relevance increase based on the unique IFRS adoption in Nigeria. Thus, regulators should consider increasing the tenure of shareholders in the audit committee to enable them to become more familiar with the corporate reporting under IFRS regime.

scholarly journals Economic components of the morbidity and rehabilitation of the musculoskeletal system as factors of the organization of the system of physical therapy at the ambulatory stage

2020 ◽  
Vol 6 (1) ◽  
pp. 57
Author(s):  
S. М. Fedorenko ◽  
M. S. Balazh ◽  
V. V. Vitomskyi ◽  
О.B. Lazarіeva ◽  
M. V. Vitomskа
Keyword(s):  
Physical Therapy ◽  
Musculoskeletal System ◽  
Economic Feasibility ◽  
Economic Consequences ◽  
Medical Reform ◽  
High Incidence ◽  
Permanent Loss ◽  
Need For Rehabilitation

<p><strong>The aim</strong>:  to consider the economic consequences of morbidity and rehabilitation of the musculoskeletal system (MSS) among the able-bodied population to confirm the economic feasibility of using physical therapy and the development of its system in the country in order to reduce losses from MSS pathologies in Ukraine.</p><p><strong>Material and methods</strong>: the data of 63 literature sources on the prevalence of MSS diseases among the working population, their economic consequences (payments for treatment, employers' losses), the role of rehabilitation, physical therapy in reducing financial costs, and the needs of the population in rehabilitation and physical therapy were analyzed.</p><p><strong>Results.</strong> Occupational diseases of the MSS are characterized by long-term disability and a high incidence of disability. The effectiveness of rehabilitation, including economic, with injuries and diseases of the MSS was given great attention in the works of domestic and foreign authors. A significant amount of research has confirmed that the funds spent on the implementation of rehabilitation are reimbursed many times by reducing the periods of temporary and permanent loss of working capacity.</p><p><strong>Conclusion.</strong> The economic feasibility of directing the funds for rehabilitation and physical therapy in pathologies of the MSS is reflected in the short duration of disability, the period of adaptation of patients to work, and the need for rehabilitation. Therefore, channeling funds into building a rehabilitation and physical therapy system in Ukraine is appropriate in the framework of medical reform and will have long-term positive economic consequences.</p>

scholarly journals The role of the immune response in the etiopathogenesis of endometriosis

2021 ◽  
Vol 68 (1) ◽  
pp. 40-47
Author(s):  
Catalina Diana Stanica ◽  
◽  
Adrian , Neacsu ◽  
Romina Marina Sima ◽  
Raluca Gabriela Ioan ◽  
...  
Keyword(s):  
Immune Response ◽  
Chronic Pelvic Pain ◽  
Economic Consequences ◽  
Reproductive Age ◽  
High Morbidity ◽  
Women Of Reproductive Age ◽  
Cytokines And Chemokines ◽  
Altered Immune Response

Endometriosis is a benign, chronic, estrogen-dependent condition, present in 10% of women of reproductive age. The condition is associated with chronic pelvic pain and infertility that influence their quality of life, as well as married life and has important socio-economic consequences. Despite its high morbidity, its etiopathogenesis is incompletely known. A large number of studies suggest that the ability of endometrial implants to grow in ectopic locations may be correlated with the altered immune response towards the endometriotic tissue. There are enough data to show that immune system mediators, such as cytokines and chemokines, are playing key roles in the onset and olso on progression of endometriosis. There are studies that prove the association between endometriosis and autoimmune diseases. The present paper aims to investigate the implications of the immune response in the etiopathogenesis of endometriosis. The study of cellular or humoral immunity deficits, the presence of autoantibodies associated with this condition, can facilitate the understanding of the mechanisms that lead to the appearance and spread of endometriosis. We hope that this information will ultimately provide the basis for the development of new effective approaches in endometriosis management.

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