scholarly journals THE IMPACT OF COVID-19 PANDEMIC ON THE FUTURE AIRPORT PASSENGER TERMINALS DESIGN

2021 ◽  
Vol 11 (1) ◽  
Keyword(s):  
The Future ◽  
The Impact ◽  
Passenger Terminals

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

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 Implementation of the Proprio Motu Authority of the Prosecutor in Africa

2017 ◽  
Author(s):  
Manisuli Ssenyonjo
Keyword(s):  
Prosecutorial Discretion ◽  
The Future ◽  
The Impact

The chapter argues that some of the criticism against the use of proprio motu powers is justified, particularly in respect of selectivity, given that other situations outside Africa were not investigated in equal manner. Equally, the evidence by which the Prosecutor initiated proprio motu prosecutions was generally weak and, despite some dissenting voices, it was never turned down by the ICC’s pre-trial chambers. This is particularly interesting if one considers that the situation in Kenya, at least, was politically charged. Although the chapter largely discusses the legal contours of the Prosecutor’s proprio motu powers and their application in the two African situations, it also assesses the impact of these prosecutions on local proceedings and the potential for suffocating the investigated nations’ relations with the ICC. To avoid similar conflicts in the future, the author argues that the politicization of prosecutorial discretion could be assessed by considering comparable situations in which the Prosecutor is not attempting to proceed.

The Role of Oil and Gas in the Economic Development of the Global Economy

2018 ◽  
Author(s):  
Paul Stevens
Keyword(s):  
Economic Development ◽  
Global Economy ◽  
Oil And Gas ◽  
Primary Energy ◽  
Oil And Gas Producers ◽  
The Future ◽  
History Of ◽  
Factor Inputs ◽  
The Impact

This chapter is concerned with the role of oil and gas in the economic development of the global economy. It focuses on the context in which established and newer oil and gas producers in developing countries must frame their policies to optimize the benefits of such resources. It outlines a history of the issue over the last twenty-five years. It considers oil and gas as factor inputs, their role in global trade, the role of oil prices in the macroeconomy and the impact of the geopolitics of oil and gas. It then considers various conventional views of the future of oil and gas in the primary energy mix. Finally, it challenges the drivers behind these conventional views of the future with an emphasis on why they may prove to be different from what is expected and how this may change the context in which producers must frame their policy responses.

Fluxus and the Absurd (1961–62)

2017 ◽  
Author(s):  
Benjamin R. Levy
Keyword(s):  
Second Life ◽  
The Self ◽  
Major Work ◽  
The Future ◽  
To Come ◽  
The Impact

After John Cage’s 1958 Darmstadt lectures, many European composers developed an interest in absurdity and artistic provocation. Although Ligeti’s fascination with Cage and his association with the Fluxus group was brief, the impact it had on his composition was palpable and lasting. A set of conceptual works, The Future of Music, Trois Bagatelles, and Poème symphonique for one hundred metronomes, fall clearly into the Fluxus model, even as the last has taken on a second life as a serious work. This spirit, however, can also be seen in the self-satire of Fragment and the drama and irony of Volumina, Aventures, and Nouvelles Aventures. The sketches for Aventures not only show the composer channeling this humor into a major work but also prove to be a fascinating repository of ideas that Ligeti would reuse in the years to come.

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