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The issue related to the possibility of applying the filtration process of young beer with the use of experimental microfiltration polymer semi-permeable membrane elements was considered. It was shown that under modern conditions, it is expedient to use membrane processes of young beer filtration in the brewing industry. The process of membrane treatment of beer can be carried out at the stage of pasteurization of young beer in a cold way. Such actions can be directed to preserve the organoleptic parameters of the final product ‒ filtered beer. An experimental setup for the study of the main technological parameters of membrane processing of young beer was presented. The results of experimental studies of the influence of baric and temperature modes on the performance of nuclear microfiltration polymer membranes were shown. Rational parameters of pressure (0.03–0.05MPa), duration (8–10s-1), and temperature (3...6°С) of the process of membrane filtration of young beer using nuclear microfiltration polymer membranes were determined. The qualitative characteristics of filtered beer obtained by membrane methods were explored. The comparative characteristic of the results of the studies of the qualitative component of resulting beer after microfiltration according to the known requirements and standards for organoleptic indicators was presented. It is found that in terms of filtration rate, selectivity, yeast residue, and other characteristics, nuclear microfiltration polymer membranes are promising for the implementation of the process of microfiltration of young beer. These studies proved the feasibility of further research into improving the process of membrane processing of beer and technical equipment of the beer production line with the development of new equipment.

In an international context characterized by the dismantling of economic barriers, the globalization of monetary operations and the fluidity of financial movements, the application of IFRS standards is no longer a luxury, but rather an increasingly persistent necessity for Moroccan and international companies. In this context, and given that the primary objective of IFRS is to provide accounting and financial information that helps in making investment and credit decisions, this research, and using statistical analysis on SPSS, intended to assess the correlation between the quality of accounting information (declared in accordance with IFRS standards) and the financial performance (in short term and in medium and long term) of Moroccan companies. This quantitative research which uses a Likert-type questionnaire scored from 1 to 5, and through the responses collected from a sample of 314 individuals (composed of accountants, chartered accountants, professors, trainers, doctors and doctoral students), target to demonstrate and verify, statistically, the relationship of correlation and interdependence that connects between «the fundamental qualitative characteristics» and «financial performance». The results confirmed a negative correlation «in the short term» between the aforementioned variables and a positive correlation relationship between the same variables «in the medium and short term». In the medium and long term, the positive correlation between «the fundamental qualitative characteristics of the accounting information declared according to IFRS » and «financial performance», will probably be a factor that encourages companies to practice international accounting standards despite the costs incurred to ensure this passage. Keywords: IFRS standards; Qualitative characteristics; Accounting information; Financial performance; Correlation JEL classification: M40, M54 Paper type: Empirical Research, Dans un contexte international caractérisé par le démantèlement des barrières économiques, la globalisation des opérations monétaires et la fluidité des mouvements financiers, l'application des normes IFRS n'est plus un luxe, mais bel et bien une nécessité de plus en plus persistante pour les entités productrices au niveau national et à l’échelle mondiale. Dans ce contexte, et vu que l’objectif primordial des IFRS vise à fournir des informations comptables et financières utiles à la prise de décisions d’investissements et de crédits, la présente recherche, et en recourant à une analyse statistique sur SPSS, vise à mettre en relief et évaluer la relation de corrélation qui existe entre les qualités de l’information comptable délivrée selon les normes IFRS et la performance financière (à court terme et à moyen et long terme) des sociétés qui déclarent des états de synthèse comptables préparés selon les normes internationales. Cette étude quantitative, qui recours à un questionnaire de type Likert noté de 1 à 5, et selon les réponses collectées auprès d’un échantillon de 314 individus (échantillon qui regroupe des cadres et des experts-comptables, des professeurs et des formateurs de la comptabilité, des docteurs et des doctorants en IFRS), cible à démontrer et à vérifier, statistiquement, la relation de corrélation et d’interdépendance qui relie entre les caractéristiques qualitatives de l’information comptable et la performance financière des entités. Le bilan tiré de logiciel d’analyse des données a affiché un signe de corrélation négatif «sur le court terme» entre les composantes des variables mises en évidence et un rapport de corrélation positif entre les mêmes variables «sur le moyen et long terme». Le résultat positif de corrélation entre les qualités de l’information comptable déclarée selon les normes IFRS et la performance financière à moyen et long terme, et en attendant ultérieurement son affirmation via une étude confirmatoire, sera probablement un facteur incitatif qui encourage les entreprises à adopter les normes comptables internationales malgré les coûts occasionnés par ce passage. Mot clés : Normes IFRS ; Qualités ; Information comptable ; Performance financière ; Corrélation Classification JEL: M40, M54 Type de papier: Recherche Empirique

Financial statements may be distorted for reasons that are difficult or even impossible to be evaluated mathematically. Although joint application of quantitative and qualitative characteristics can improve the quality of the audit of financial statements, yet in determining the relevance of the misstatements identified financial statement preparers and some auditors do not sufficiently consider qualitative characteristics. Excessive reliance on quantitative characteristics, underestimation of qualitative characteristics, may lead to compromising the quality of financial reporting. Consideration of qualitative characteristics is even more relevant where the identified misstatements are clearly trivial. The objective of the thesis - to substantiate the need for accumulation of clearly trivial misstatements identified in financial statements by determining the qualitative characteristics of the misstatements limiting the classification of such misstatements as clearly trivial. Literature analysis and expert study allowed identification and structuring of the main qualitative characteristics. Based on the results of the empirical research, qualitative characteristics of misstatements in the financial statements limiting classification of misstatements to the category of clearly trivial misstatements were identified. These are the following qualitative characteristics: (1) revealing a change (decrease) in the income growth trend; (2) revealing a change (loss) in the net income and (3) misreported earnings leading to management bonus. Also on the basis the results of the conducted empirical research, a conservative process of evaluating the materiality of misstatements has been established.

In this paper, it was aimed to investigate physicochemical and sensorial characteristics of cocoa sponge cake containing xanthan gum during maintenance interval. To reduce the stiffness of the texture, preserve moisture content and suitable sensorial properties during the shelf-life of these types of products using gums can be necessary. The treatments were included 0, 0.1, 0.2 and 0.3% xanthan gum. Moisture, ash, protein, volume values, texture and sensory evaluation of cake were evaluated and for investigating shelf-life, cakes were stored up to 30 days. It demonstrates xanthan gum improves the characteristics of the cake during storage. Using 0.2% of xanthan gum increased volume value (126 ml/g at first day). Moreover, a decreasing trend was observed up to 0.2% gum in hardness, cohesiveness, springiness, gumminess and chewiness of cake. In terms of sensory evaluation, no significant difference was observed between most of the treatment factors (only the aroma of control was significantly different from the treatments). So using xanthan gum in the cake formulation has economical positive aspect and affects quality of final product and its nutritional properties.

The actuality of the topic results from the importance of internal audit for owners, potential investors and creditors, as well as from the significance of internal audit as a basic element in corporate governance. At the present moment, there are no studies on the current situation and the role of internal audit in the country’s corporate sector. Therefore, the author intended to perform the analysis of the internal audit subdivisions activity in the nominated sector. For this, the relevant research directions have been established, the purpose of which is to study the qualitative characteristics of the internal audit subdivisions. The author has conducted a qualitative study, through a semi-structured interview, and the information analyzed represents the October-December 2019 period. The main results of the study show that the basic functional tasks of an internal audit are the classic tasks, such as safety assessment and the effectiveness of internal control; monitoring the process of liquidating the weaknesses of the internal control system; developing recommendations for improving the internal control system. Failure to comply with the provisions of ISPPIA has been observed. The factors that most influence the activity of the internal audit subdivisions are their insufficient provision with employees and the duration of obtaining the necessary information. It was discovered that independent external evaluations are not performed and planned in the analyzed economic entities, which proves the non-compliance with ISPPIA, due to the lack of need for such an evaluation and the relatively short period of activity of internal audit subdivisions.

Dairy products, especially milk play a crucial role in assuring dietary quality for U.S. households. However, due to taste, nutrition, health and environmental concerns, households increasingly prefer to consume dairy alternative beverages instead of conventional milk in the U.S. This work is motivated by the need to take into consideration of intrinsic characteristics and differences of such characteristics when analyzing the changes of consumers' purchasing behavior of and willingness to pay for dairy alternative beverages and conventional milk products. After aggregating and organizing the purchase data of Nielsen Homescan and first‐hand nutrition data, this study estimates both linear and semi‐log hedonic pricing models. The results show that consumers exert the highest weights and assign highest evaluation on such qualitative characteristic as nutritional attributes which include calories, protein, fat, vitamin A and vitamin D in which protein is the most valued attribute and other characteristics such as package size, multi pack and brand. The hedonic pricing order and value of these qualitative characteristic are indicative of consumers' purchasing behavior and thus provide essential information for manufacturers to better differentiated their products and develop products catering to consumer's preferred attributes., Because of the taste, nutrition, health, and environmental concerns, households increasingly prefer to consume dairy alternative beverages instead of conventional milk in the U.S. This work is motivated by the need to take into consideration of intrinsic characteristics and difference of such characteristics when analyzing the changes of consumers' purchasing behavior of and willingness to pay for dairy alternative beverages and conventional milk products. Both linear and semi‐log hedonic pricing models are estimated, and the results show that consumers exert the highest weights and assign highest evaluation on such qualitative characteristic as nutritional attributes which include calories, protein, fat vitamin A and vitamin D, and other characteristics such as package size, multi‐pack, and brand.

The Conceptual Framework for Financial Reporting describes the objective of and concepts for general purpose financial reporting. It is useful for development IFRS Standards based on consistent concepts. In March 2018 the International Accounting Standards Board issued a comprehensive set of concepts for financial reporting, the revised Conceptual Framework for Financial Reporting. This document takes the place of the previous version of the Conceptual Framework issued in 2010.The next contents are included in this document.(1) A new chapter on measurement(2) Improved definitions of an asset and a liability, and guidance supporting these definitions(3) Clarifications in important areas, such as the roles of stewardship, prudence and measurementuncertainty in financial reportingThe revised Conceptual Framework has an effective date of 1 January 2020. In particular, qualitative characteristics is being described by this thesis., 概念フレームワークワークは、一般目的財務報告の目的、情報の有用性を決定する質的特性、財務諸表を構成する要素の定義、認識および測定、資本および資本維持の概念について規定している。これは、首尾一貫した概念に基づいて国際財務報告基準を開発するために役立つものである。2018年3月、IASBは改訂版の概念フレームワークを公表した。これは、2010年に公表された概念フレームワークに代わるものである。改訂版の概念フレームワークは、主に次の内容が含まれている。(1) 測定に関する新たな章(2) 資産および負債に関する定義の改訂(3) 受託責任や慎重性、測定の不確実性の明確化改訂版の概念フレームワークは、2020年1月1日以降開始する事業年度から適用される。本稿では改訂版の概念フレームワークを概観し、情報の質的特性について焦点を当てている。

The auditor should use qualitative characteristics, which describe the essence of misstatement, while assessing identified misstatements. Final decision depends on the professional judgment made by the auditor, however, auditors may make erroneous decisions or be biased. Previous theoretical research highlighted problems with the application of qualitative characteristics. However, factual audit data is confidential and usually not available for researchers to examine, therefore previous research mostly relied on surveys or experiments and there is little evidence on how auditors behave during real audits (rather than simulations). One audit company agreed to provide us with factual data for this research. The aim of the research is to examine the application of primary qualitative characteristics based on factual audit data. During the research, the audits performed in one Lithuanian audit company for the financial years 2019–2020 were examined as well as summarized official (publicly available) data about audit companies in Lithuania and audits performed by them for 2018–2020 financial years were examined. Firstly, most important primary qualitative characteristics, as well as secondary commonly used characteristics, were singled out. Our further investigation, based on received 2019–2020 factual audit data revealed that some auditors still do not apply primary qualitative characteristics in all cases. Even though we investigated one company and we cannot directly extrapolate results for the whole audit market, but our results are in line with the official and publicly available information about audit companies in Lithuania. Thus, we conclude that our results partly reflect truthful view of factual behavior of audit companies in Lithuania. These results also confirm theoretical research that qualitative characteristics are not sufficiently appreciated. Keyword. qualitative characteristics, audit, misstatement, financial statements, users.

Finansinės ataskaitos gali būti iškraipytos dėl kiekybinių priežasčių, tokių kaip matematiškai klaidingai nurodytas turtas, įsipareigojimai ar kita. Iškraipymai finansinėse ataskaitose taip pat gali būti ir kokybiniai. Būtent kokybinės iškraipymo charakteristikos atspindi iškraipymo reikšmę ne dėl iškraipymo matematinio dydžio, bet dėl kitų priežasčių, tokių kaip pasikeitusios pelningumo tendencijos ar neteisėta veikla. Iki šiol auditoriai didesnį dėmesį skyrė iškraipymų kiekybinėms savybėms, o kokybinės charakteristikos nebuvo pakankamai vertinamos. Ir nors ši problema mokslininkų bei praktikų visuomenėje žinoma, iki šiol buvo mažai veiksmų jai spręsti. Šiame straipsnyje atspindėto tyrimo tikslas – identifikuoti pagrindines kokybines charakteristikas, kurias auditoriai turėtų apsvarstyti spręsdami dėl finansinėse ataskaitose nustatytų iškraipymų svarbos. Tikslui pasiekti iškelti du uždaviniai: sudaryti pagrindinių kokybinių charakteristikų sąrašą ir atlikti ekspertinį tyrimą patvirtinti sudarytam sąrašui. Atliekant tyrimą taikyti šie tyrimo metodai: mokslinės ir praktinės literatūros turinio analizė, ekspertinė apklausa, informacijos grupavimas, palyginimas, apibendrinimas. Tyrimo metu buvo sudarytas svarbiausių penkiolikos kokybinių charakteristikų sąrašas, kurio išsamumas buvo patvirtintas ekspertinės apklausos metu. Sudarytas pagrindinių kokybinių charakteristikų sąrašas ne tik pagelbės auditoriams sprendžiant dėl nustatytų iškraipymų reikšmingumo, bet ir galės būti taikomas tolesniuose moksliniuose tyrimuose gilinant kokybinių charakteristikų mokslo žinias. Financial statements may be misstated for quantitative reasons, such as mathematically incorrect reporting of assets, liabilities or other. Misstatements in the financial statements may also be qualitative. It is the qualitative characteristics of the misstatement that reflect the significance of the misstatement not for mathematical magnitude, but for other reasons, such as changes in profitability trends or illegal activities. To date, auditors have dedicated more attention to the quantitative characteristics of misstatements and the qualitative characteristics have not been adequately assessed. And although the problem is well known to scientists and practitioners, little action has been taken to date. The objective of the study reflected in this article is to identify the key qualitative characteristics that auditors should consider in deciding the significance of the misstatements identified in the financial statements. To achieve this goal, two tasks have been set: to compile a list of key qualitative characteristics and to conduct an expert survey to approve the compiled list. The following research methods were used in the research: analysis of the content of scientific and practical literature, expert survey, grouping of information, comparison, generalization. A list of fifteen key qualitative characteristics was compiled during the study and the completeness of the list was confirmed by expert survey. The list of key qualitative characteristics will not only assist the auditors in deciding on the significance of the misstatements identified but may also be used in further research to deepen the scientific knowledge of the qualitative characteristics.

The goal of this study was to assess the qualitative and sensorial characteristics of beef and pork sun-dried meat (SDM) with different salt (NaCl) levels (6%, 8% and 10%) and curing times (30 and 40 h). Samples from the beef strip loin (Gluteus medius) and pork loin (Longissimus thoracic) were cut to a thickness of 5 cm. Three levels of salt were applied, and the meat was allowed to cure for either 30 or 40 hours with three replications per treatment. The pH, shear force (SF), luminosity (L*), tonality (TON), saturation, loss of water by cooking (LWC), moisture, crude protein (CP), sensory attributes, and consumers' intention to buy were analysed. Beef and pork produced differences in L*, saturation, TON, and CP, appearance, and colour of the sun-dried product. The SDM cured for 30 hours was higher in moisture, LWC and L* (P =0.023), and had greater CP content than that cured for 40 hours. The appearance and salinity of the product were affected by the level of salt that was used in making it. In conclusion, various NaCl levels did not influence the physical-chemical and qualitative characteristics of the SDM, but these characteristics were influenced by the curing and meat type. In addition, the meat type and the salt level affected some aspects of the sensory evaluation.

The article is devoted to the identification of qualitative and quantitative characteristics of a short story in German-language literature by compiling a frequency dictionary based on the material of the short story by V. Borchert "Kitchen Clock". Статья посвящена выявлению качественных и количественных характеристик короткого рассказа немецкоязычной литературы с помощью составления частотного словаря на материале произведения рассказа В. Борхерта «Кухонные часы».

The issue related to the possibility of applying the filtration process of young beer with the use of experimental microfiltration polymer semi-permeable membrane elements was considered. It was shown that under modern conditions, it is expedient to use membrane processes of young beer filtration in the brewing industry. The process of membrane treatment of beer can be carried out at the stage of pasteurization of young beer in a cold way. Such actions can be directed to preserve the organoleptic parameters of the final product ‒ filtered beer. An experimental setup for the study of the main technological parameters of membrane processing of young beer was presented. The results of experimental studies of the influence of baric and temperature modes on the performance of nuclear microfiltration polymer membranes were shown. Rational parameters of pressure (0.03–0.05 MPa), duration (8–10 s-1), and temperature (3...6 °С) of the process of membrane filtration of young beer using nuclear microfiltration polymer membranes were determined. The qualitative characteristics of filtered beer obtained by membrane methods were explored. The comparative characteristic of the results of the studies of the qualitative component of resulting beer after microfiltration according to the known requirements and standards for organoleptic indicators was presented. It is found that in terms of filtration rate, selectivity, yeast residue, and other characteristics, nuclear microfiltration polymer membranes are promising for the implementation of the process of microfiltration of young beer. These studies proved the feasibility of further research into improving the process of membrane processing of beer and technical equipment of the beer production line with the development of new equipment., Рассмотрен вопрос о возможности применения процесса фильтрации молодого пива с применением исследовательских микрофильтрационных полимерных полупроницаемых мембранных элементов. Показано, что в современных условиях целесообразно применение в пивоваренной промышленности мембранных процессов фильтрации молодого пива. Процесс мембранной обработки пива можно проводить на стадии пастеризации молодого пива холодным способом. Такие действия могут быть направлены для сохранения органолептических показателей конечного продукта - фильтрованного пива. Представлена экспериментальная установка для исследования основных технологических параметров мембранной обработки молодого пива. Приведены результаты экспериментальных исследований влияния барических и температурных режимов на производительность ядерных микрофильтрационных полимерных мембран. Определены рациональные параметры давления (0,03–0,05МПа), продолжительности (8–10с-1) и температуры (3…6ºС) процесса мембранного фильтрования молодого пива с помощью ядерных микрофильтрационных полимерных мембран. Исследованы качественные характеристики отфильтрованного пива, полученного мембранными методами. Представлена сравнительная характеристика результатов исследований качественной составляющей полученного пива после микрофильтрации с известными требованиями и стандартами по органолептическим показателям. Определено, что по скорости фильтрации, селективности, по дрожжевому остатку и другими характеристиками ядерные микрофильтрационные полимерные мембраны являются перспективными для осуществления процесса микрофильтрации молодого пива. Данные исследования подтвердили целесообразность дальнейших исследований в усовершенствовании процесса мембранной обработки пива и технического оснащения линии по производству пива с разработкой нового оборудования, Розглянуто питання щодо можливості застосування процесу фільтрування пива із застосуванням дослідницьких мікрофільтраційних полімерних напівпроникних мембранних елементів. Показано, що в сучасних умовах доцільним є застосування в броварній промисловості мембранних процесів фільтрування пива. Процес мембранної обробки пива можна проводити на стадії пастеризації пива холодним способом. Такі дії можуть бути направлені для збереження органолептичних показників кінцевого продукту – фільтрованого пива. Представлено експериментальну установку для дослідження основних технологічних параметрів мембранної обробки пива. Наведено результати експериментальних досліджень щодо впливу баричних та температурних режимів на продуктивність ядерних мікрофільтраційних полімерних мембран під час обробки пива. Визначено раціональні параметри тиску (0,03–0,05МПа), тривалості (8–10с-1), та температури (3…6°С) процесу мембранного фільтрування пива з-за допомого ядерних мікрофільтраційних полімерних мембран. Досліджено якісні характеристики відфільтрованого пива одержаного мембранними методами та надано аналіз одержаних показників. Надано порівняльну характеристику результатів досліджень якісної складової одержаного пива після мікрофільтрації з відомими вимогами та стандартами за фізико-хімічними показниками. Визначено, що за швидкістю фільтрації, селективністю, за дріжжовими залишками та іншими характеристиками ядерні мікрофілтраційні полімерні мембрани є перспективними для здійснення процесу мікрофільтрації пива. Проведені дослідження дозволяють підтвердити доцільність подальших досліджень у напрямку удосконалення процесу мембранної обробки пива та технічного оснащення лінії з виробництва пива та розробкою нового обладнання

Accounting is the main source of information needed by stakeholders to substantiate decisions. The purpose of this paper is to present the importance of accounting information for all users. In the paper, I researched both the role of information for economic entities and the importance of qualitative characteristics of information for stakeholders. Accounting information is omnipresent in the fields of activity of economic entities, contributing to their modernization and development. Accounting information, one of the most important products offered by accounting, must enable all types of investors, current and potential, to identify, measure and evaluate all the operations and activities of an enterprise in order to determine its efficiency. When properly prepared accounting information allows managers to make appropriate investment decisions and determines current and potential investors to support the entity in its economic endeavor.

Today, various methods have been developed to reduce the cost and time needed for the preparation and production of bread. One of these methods is using baking premixes to increase ease and create uniformity for bread quality. This research was carried out with the aim of investigating the possibility of producing baking premixes to improve quality and delay the staling of Baguette and Barbary breads. For this purpose, the pre mixture was prepared ready for baking and stored in three convenient packaging (polyethylene, polypropylene and paper bag) for 60 days. Qualitative, rheological and sensory tests were evaluated for 0, 30 and 60 days. The samples stored in the paper bag had better bread quality and longer shelf life. In the breads produced from the prepared powders, the special volume of samples in paper bag increased significantly (p £ 0.05). In Barbary bread, the comparison of the average treatments with the color and crust appearance in polyethylene packaging did not have favorable results for 60 days. Packing and formulation were effective in bread shelf life. If both formulations were stored in paper bags, baking premixes can be used for up to 60 days.

В статье представлена актуальность применения корреляционного анализа в решении задач бакалавров психологов и бакалавров психолого-педагогического образования, основанных на проведении эмпирических исследований. Приведены особенности экспериментальных данных психолого-педагогических исследований. Рассмотрены основные меры и формы взаимосвязи качественных переменных, а также переменных, не подчиняющихся нормальному закону распределения. На конкретных примерах показан процесс подготовки будущих психологов, социальных педагогов к решению исследовательских профессиональных задач с помощью корреляционного анализа. Материалы статьи могут быть использованы при выполнении курсовых, выпускных квалификационных работ бакалавров, магистров, в диссертационных исследованиях., The current article attempts to demonstrate the relevance of using correlation analysis in solving the empirical research-based objectives of postgraduate students (bachelors) in psychology and educational psychology. The study presents characteristics of the experimental data of psychological and pedagogical research. The author of the article examines the main measures and forms of the interrelation of qualitative variables as well as those that do not follow the normal distribution law. Specific examples featured in the article show the process of training future psychologists and social educators to solve research professional problems via correlation analysis. The materials of the article can be used in the preparation of term papers, final qualification works of bachelors, masters, and in thesis research., Международный научно-исследовательский журнал, Выпуск 3 (105) 2021, Pages 33-37

В статье раскрыта роль информационного обеспечения бухгалтерской финансовой отчетности. Авторами проведен аналитический обзор нормативных актов, раскрывающих особенности качественных характеристик информации бухгалтерского учета и отчетности. Заданы направления повышения качества представляемой бухгалтерской финансовой отчетности., The article reveals the role of information support of accounting financial statements. The authors conducted an analytical review of regulations that reveal the features of the qualitative characteristics of accounting and reporting information. The directions of improving the quality of the presented accounting financial statements are set., Экономика и управление: научно-практический журнал, Выпуск 3 (159) 2021, Pages 77-82

Redovisningsmässigt klassificeras leasingavtal som operationella eller finansiella. Som ett alternativ till finansiering har operationella leasingavtal tillämpats frekvent av företag. Med anledning av att ett operationellt leasingavtal inte behöver redovisas i rapporten över finansiell ställning för leasetagare. Detta har resulterat i att diskussioner om operationella leasingavtal uppstått. SEC har uppmärksammat problem beträffande operationella leasingavtal vilket har resulterat i att IASB utfärdat en ny redovisningsstandard, IFRS 16. Den nya redovisningsstandarden ersätter IAS 17 och IFRS 16 möjliggör för enbart en klassificering av leasingavtal i redovisningen, vilket är finansiella leasingavtal. Företag som tillämpar IFRS var vid ikraftträdandet 1 januari 2019, tvingade att klassificera om sina leasingavtal till finansiella. Svenska företag som tillämpar K3-regelverket har möjlighet att redovisa leasingavtal enligt båda klassificeringarna, operationellt eller finansiellt leasingavtal. I svensk skattelagstiftning framgår att ett finansiellt leasingavtal från leasetagares perspektiv ska hanteras som operationellt leasingavtal. Till följd av det uppstår ett gap mellan redovisning och beskattning när IFRS 16 appliceras. Nyttjanderätten i ett finansiellt leasingavtal samt leasingskulden ska redovisas i rapporten över finansiell ställning. Avskrivning, amortering och räntekostnader som uppkommer får redovisas utifrån både K3 och IFRS. Ur ett skatteperspektiv å andra sidan finns ingen avdragsrätt för leasetagare vilket kräver justeringar i inkomstdeklarationen för avskrivningar och räntekostnader. Skattemässigt tillfaller inte äganderätten av leasingavtalet leasetagaren. Temporära skillnader uppstår mellan nyttjanderättstillgången och leasingskulden som medför att uppskjuten skatt behöver tas hänsyn till. Syftet med studien är att undersöka hur klassificeringen av leasingavtal påverkar ett företags finansiella rapporter, både utifrån K3 och IFRS. Dessutom ämnar vi undersöka den problematik som uppstår i samband med de olika värderingsreglerna för de finansiella leasingavtalen. Vidare är syftet med studien att undersöka vilka effekter gällande redovisningsval vid uppskjuten skatt enligt K3 och IFRS som kan uppstå, samt dess påverkan på ett företags noter i finansiella rapporter. För att uppnå syftet har vi genom konstruerade typfall, tillämpat de olika regelverken. Empirin som presenterats till följd av typfallen har tolkats och analyserats utifrån redovisningens kvalitativa egenskaper samt intressentteorin. Studiens resultat indikerar att finansiella rapporter påverkas av tillämpade klassificeringsregler enligt K3 och IFRS 16. Utfallet antyder även på problematik beträffande värderingsreglerna mellan inkomstskattelagen och IFRS 16. Beroende på om K3 eller IFRS appliceras beträffande leasingavtal förekommer olika tillvägagångssätt att hantera uppskjuten skatt. Följaktligen påverkas delvis redovisningen och delvis tilläggsupplysningarna för företaget. Vår slutsats är att redovisning av ett finansiellt leasingavtal utifrån både K3 och IFRS 16 bör prefereras av intressenter. Av den anledning att företag i högre utsträckning uppnår transparens och visar en mer korrekt bild i de finansiella rapporterna. Lease agreements are classified as operational or financial. As an alternative to company funding, operational leasing has been applied frequently by companies since it is not required to be included in the balance sheet. Discussions regarding operational leasing agreements have occurred as a result. Due to the debates IASB issued a new accounting standard, IFRS 16, for leasing agreements in order to replace IAS 17. Companies that implement the new accounting standard were required by law to reclassify their existing operational agreements to financial agreements. Swedish companies that apply the K3 regulation have the opportunity to post leasing agreements according to both classifications. Tax legislation in Sweden states financial leasing agreements should be handled as operational leasing from a lessee’s perspective. When the accounting standard IFRS 16 is utilized, a gap in accounting and taxation appears. The leasing asset and leasing liability in a financial agreement are to be reported in the balance sheet. Depreciation, amortization, and interest expenses that arise may be reported as stated in both K3 and IFRS. From a tax aspect, adjustments are enforced in income tax return for depreciation and interest expenses. Ownership of the leasing agreement are not accrued to the lessee. Temporary discrepancies originating from leasing asset and leasing liability, leads to consideration of deferred tax in accounting. Intent of this study is to investigate how classification of leasing agreements affects financial reports for companies, according to K3 and IFRS. This study also focus on the dilemma issued from various valuation instructions for financial leasing regarding regulations (K3, IFRS) and income tax legislation. Our examination reviews the influence of chosen accounting standard for deferred tax, according to K3 and IFRS, and the impact it presents in financial notes. Aim of this study has been tested by implementing both regulations to typical scenarios prevalent within the industry. The empirical evidence emerged from our cases are clarified and analyzed on the basis of characteristics in quality and theory of stakeholders. Results coming from this study indicates financial reports affected by practiced rules of classification in accordance with K3 and IFRS. The outcome implies complications as to valuation instructions for income tax legislation and IFRS. Depending on whether the K3 regulation or IFRS are applied concerning leasing agreements, different approaches to managing deferred tax are appropriate. Consequently, both accounting and additional information in financial reports are influenced in partial. Our conclusion is that financial leasing accounting wise would be preferred by stakeholders when utilizing K3 and IFRS. That is due to a higher extent of transparency in financial reports as well as a faithful representation. This study is written in Swedish.

The purpose of the article is to determine the principles of sustainable development reporting, which provide in its preparation quality informative content and informational value for effective management decisions by internal and external stakeholders. The structure and content of modular GRI Standards are analyzed. The internal and external advantages of sustainable development reporting are indicated. The definition of sustainable development reporting is given. The tasks of preparation of the reporting on sustainable development are specified. The essence of the principles provided by the GRI recommendations is analyzed. Emphasis is placed on the fundamental principle of materiality. The steps for deciding on the materiality of the information are indicated. The indicators that characterize the essential aspects of the enterprise activities are given. The basic information identifies data on legal entities, the reporting of which has been included in the consolidated financial statements; coverage of the methodology for determining the content of reporting and its boundaries; boundaries of significant aspects within the company and in the external environment; notifications of significant changes compared to previous reporting periods. The process of determining the materiality of facts for reflection in sustainable development reporting is indicated. The list of basic principles of sustainable development reporting, which includes the principles of the context of sustainable development, materiality, completeness, strategic direction, systematization, is offered. A list of additional principles, the observance of which will provide comprehensive coverage of the degree to which the company achieves the goals of sustainable development: the principles of neutrality, economy, reasonableness, logic and synergy, is proposed. Qualitative characteristics (comparability, accuracy, timeliness, clarity, reliability, relevance), which should be met by sustainable development reporting, have been determined., У статті визначаються принципи формування звітності зі сталого розвитку, які забезпечують при її підготовці якісне змістовне наповнення та інформаційну цінність для прийняття ефективних управлінських рішень внутрішніми та зовнішніми стейкхолдерами. Розкрито актуальність складання звітності зі сталого розвитку, яка є основним інформаційним джерелом для оцінювання економічної, екологічної та соціальної результативності компанії. Проаналізовано структуру модульних стандартів GRI Standards. Зазначено внутрішні та зовнішні переваги складання звітності зі сталого розвитку. Проаналізовано суть принципів підготовки звітності зі сталого розвитку, наданих рекомендаціями GRI. Акцентовано увагу на основоположному принципі суттєвості. Наведено показники, які характеризують суттєві аспекти діяльності підприємства. Запропоновано перелік базових і додаткових принципів складання звітності зі сталого розвитку. Визначено якісні характеристики, яким має відповідати звітність зі сталого розвитку.

Salted and unsalted Klunzinger's mullet Planiliza klunzingeri were dried using infrared halogen dryer with different temperatures (60, 65, 70, 75 and 80)°C and different storage periods (0, 7, 14, 21, 28 and 35) days and studying their qualitative characteristics. The results showed that the moisture content decreased as drying time increased. The drying efficiency of the halogen dryer was 70.36 % at 60 °C and decreased as the drying temperature increased. Chemical composition of dried fish (salted and unsalted) showed that the moisture percentage was decreased, but the percentage of protein, fat and ash was increased after drying process. The percentage of moisture increased during the storage periods (0, 7, 14, 21, 28 and 35) days, unlike the other chemical composition percentages were decreased with increasing storage periods. The results showed that the rehydration was decreased with the increase of drying temperatures for salted and unsalted dried fish. Moreover, the results showed that there was an increase in TBA after the drying process and during the storage periods. In addition, the results revealed that the microbial content of dried salted and unsalted fish was decreased. The results illustrated that the first order model can be used to predict pH value during storage periods. Artificial neural network (ANN) model had a good result of predicted moisture content.

Measuring the quality of financial reporting is problematic because there is no common concept of the quality of financial reporting and no single correct method to do so. The analysis found that the models proposed by the researchers have shortcomings and underestimate the quality of the financial reporting, as this is a broader concept than the proposed researches. The research found a lack of a systematic approach to the interaction between the quality of financial reporting and the impact of the auditor's opinion. The topic of the master's thesis is relevant because the quality of financial reporting in terms of qualitative characteristics and audit of financial reporting are interrelated and have a significant impact on information users and their economic decisions. The aim of master‘s final thesis was to examine the quality of financial reporting of listed companies. The objectives of master‘s final thesis were: to reveal the problems of the significance of the quality of financial reporting; to present and substantiate theoretical solutions for financial reporting quality measurement; to prepare a methodology for research on the quality of financial reporting; to perform an empirical research of the quality of financial reporting and test the hypotheses. The research examines the reports of companies listed on the Nasdaq Baltic Stock Exchange in the period of 2014-2018. The quality of companies' financial reporting was examined in terms of 17 qualitative characteristics (4 relevance, 4 faithful representation, 4 understandability, 4 comparability and 1 timeliness) and the audit report's findings. The relationships were examined on the basis of 4 hypotheses aimed at examining the common Nasdaq Baltic market, as well as the Lithuanian, Latvian and Estonian markets whose companies are listed on the main list of the Nasdaq Baltic Stock Exchange. The main results of the research were that the quality of financial reporting according to qualitative characteristics and audit findings improve in the period of 2014-2018. As well, it was found that the higher quality of the financial reporting in terms of qualitative characteristics leads to a better auditors’ opinion in the audit report. A positive relationship was found between the qualitative characteristics and the auditors’ opinion when assessing the financial reporting of companies listed on the Nasdaq Baltic Stock Exchange. When assessing the relationship between qualitative characteristics and audit findings according to the indicators of companies in each of the Baltic countries, it is proposed to use a larger sample of data in the future in order to achieve more accurate results., Išmatuoti finansinės atskaitomybės kokybę yra problemiška, nes nėra bendros finansinės atkaitomybės kokybės sampratos ir vieno teisingo metodo tai padaryti. Atlikus analizė buvo nustatya, jog tyrėjų pasiūlyti modeliai turi trūkumų ir nepakankamai įvertina finansinės atskaitomybės kokybę, nes tai yra platesnė sąvoka nei siūlomi tyrimai. Atliekant tyrimą buvo įžvelgta, kad trūksta sistemingo požiūrio į finansinių ataskaitų kokybės ir auditoriaus nuomonės įtakos sąveiką. Magistro baigiamojo darbo tema yra aktuali, nes finansinės atskaitomybės kokybė pagal kokybines charakteristikas ir finansinių ataskaitų auditas yra susiję vienas su kitu ir daro didelę įtaką informacijos vartotojams ir jų ekonominiams sprendimams. Magistro baigiamojo darbo tikslas buvo ištirti biržoje kotiruojamų įmonių finansinės atskaitomybės kokybę. Magistro baigiamojo darbo uždaviniai buvo: atskleisti finansinės atskaitomybės kokybės reikšmingumo problemas; pateikti ir pagrįsti finansinės atskaitomybės kokybės vertinimo teorinius sprendimus; parengti finansinės atskaitomybės kokybės tyrimo metodiką; atlikti empirinį finansinės atskaitomybės kokybės tyrimą ir patikrinti hipotezes. Darbe nagrinėtos Nasdaq Baltijos šalių vertybinių popierių biržoje kotiruojamų įmonių ataskaitos 2014-2018 metų laikotarpiu. Įmonių finansinių ataskaitų kokybė nagrinėta pagal 17 kokybinių charakteristikų (4 aktualumo, 4 ištikimo atstovavimo, 4 suprantamumo, 4 palyginamumo ir 1 svalaikiškumo) ir auditorių pateikiamas išvadas audito ataskaitoje, taip pat buvo nustatyti ryšiai tarp finansinių ataskaitų kokybės vertinant pagal kokybines charakteristikas ir audito pateikiamų išvadų. Ryšiai buvo nagrinėjami pagal 4 išsikeltas hipotezes, kurios siekė išnagrinėti bendrą Nasdaq Baltijos šalių rinką, tiek Lietuvos, Latvijos ir Estijos rinkas, kurių įmonės kotiruojamos vertybinių popierių biržos pagrindiniame sąraše. Pagrindiniai tyrimo rezultatai buvo tai, jog finansinių ataskaitų kokybė pagal kokybines charakteristikas, bei audito išvados gerėja 2014-2018 metų laikotarpiu. Taip pat buvo nustatyta, kad didesnė finansinės atskaitomybės kokybė pagal kokybines charakteristikas lemia geresnė audito pateikiamą išvadą audito ataskaitoje. Nustatytas teigiamas ryšys tarp kokybinių charakteristikų ir audito nuomonės vertinant Nasdaq Baltijos šalių vertybinių popierių biržoje kotiruojamų įmonių finansines ataskaitas. Vertinant kokybinių charakteristikų ir audito išvadų ryšį pagal kiekvienos Baltijos šalies įmonių rodiklius, ateityje siūloma naudoti didesnę duomenų imtį, siekiant tikslesnių rezultatų.

The article is aimed at researching different approaches to the definition of the term of «principles of accountance». Different terms are used in the writings of domestic and foreign authors, as well as in normative materials of different countries. Most often these terms are not defined in normative documents, which complicates an understanding of their essence. The system of international accountance and financial reporting standards also uses two terms, «principle» and «fundamental assumption», without definition. Their analysis suggests that the term of «principle» is used in the case of an unconditional principle that is usable in all cases; the term of «fundamental assumption» is used in the case of an implicit principle which is not of a universal character. There is also no clear division of the terms of «principles» and «qualitative characteristics» in the system of international standards. As a result, the number and relationship of quality characteristics are constantly changing in different editions of the Conceptual framework for financial reporting. It is concluded that the basic terms of accountance need to be defined at the international level.

High quality financial reporting must provide objective, complete and accurate accounting information. The analysis of trends prevailing in the international and domestic practice has shown that the main emphasis now is on explanatory information. This approach allows us not only to ease reporting forms, but also to disclose material information including information having qualitative rather than quantitative characteristics which may influence the users’ decisions. At the same time, the review of national practice of preparing notes to the financial statements allows us to single out a number of problems. First of all, they are connected with the lack of a unified legal approach to the form of notes’ presentation coupled with a certain ambiguity in making decisions about what material information to disclose. Accountant professional judgment allows us to neutralize the above mentioned inconsistencies and improve the quality of the financial information.

Purpose The purpose of this paper is to explore the views of 18 users and preparers regarding the corporate internet reporting (CIR) practices of companies listed on the Egyptian Stock Exchange (EGX). Design/methodology/approach A decision-usefulness theoretical framework is used as a lens for the study, in order to shed light on: internet infrastructure and its use for disclosure purposes in Egypt; the benefits of and trends in practices relating to CIR in Egypt; how the information presented accords with the qualitative characteristics of “usefulness” set out in the IASB’s conceptual framework of 2010; and the potential economic consequences of CIR. Findings The results indicate reasonable satisfaction with internet infrastructure in Egypt. The interviewees are intensive users of the internet, including accessing electronic sources of corporate information, but the perception remains of hard copy financial reports as the most important source of disclosure. With the exception of verifiability, the majority of respondents viewed CIR as having a (potentially) positive impact on the qualitative characteristics of accounting information as set out in the IASB framework. Research limitations/implications The use of the interview method is subject to some limitations. These include: the perceived lack of anonymity, which may restrict the extent to which participants speak honestly or openly about the topic being investigated; the non-standardisation of responses – which can result in the inability to make systematic generalisations; and interviewees’ perceptions being influenced by events which have taken place prior to the discussion. Practical implications This research provides substantive insights for policy makers about the current attitudes of interested parties concerning CIR in Egypt. Originality/value This study contributes to our knowledge in a number of ways, as it provides up-to-date evidence of interested parties’ views concerning CIR practices and it indicates how CIR has affected the quality of financial information disclosure practices. Moreover, this study extends prior research on the use of the internet as a disclosure channel by considering a different empirical site, namely Egypt, and also by adopting a different theoretical framework.

Recently, the use of biostimulant substances of different origins has been affirmed. They act differently on the physiological processes of the plant, helping to improve its productive response and resistance to biotic and abiotic stress. Therefore, the response of the wild rocket to two substances known to have biostimulating activity (Azoxystrobin, and a fluid extract of brown algae and yeast), was evaluated. Two experimental trials (Exp 1 and Exp 2) were carried out in the greenhouse. The collected product, in addition to being evaluated from a qualitative point of view, was used for evaluation of shelf life. Exp 1 involved the comparison of two N levels with two Azoxystrobin levels (treated–Azo+, and untreated control). Exp 2 involved the comparison of two N levels, and two biostimulating substances based on Azoxystrobin (Azo+) and on fluid extracts of yeast and brown algae (YBA+), in addition to untreated control. A split-plot experimental design with three replications was used. Azo+ increased marketable yield of wild rocket by 16.8% and enhanced some qualitative features at harvest as the increase in chlorophyll (+17.8%) and carotenoids (+13.5%), and decrease in nitrates (−10.6%), regardless of the nitrogen level. Furthermore, Azo+ increased the shelf life (+2.5 days) of wild rocket stored at 3.5 °C. In particular, Azo+ slowed the loss of chlorophyll (yellowing) and the worsening of odor and visual appearance. As Azoxystrobin is a fungicide effective for the control of some diseases of wild rocket, its use should be promoted as it would offer not only the benefit of disease control but also improved production and shelf life. YBA+ caused an increase in the chlorophyll content (+12.5%) at harvest of wild rocket, but reduced its antioxidant activity (−40%). YBA+ did not cause substantial variations in shelf life with the exception of a slowdown in the degradation of carotenoids. Further research is desirable to evaluate other variables such as the dose and time of application.

Introduction. Feature of the modern radio electronic systems is the need to ensure their effective functioning in conditions of the changing working conditions and the uncertainty regarding the internal factors and the external random factors. In such more and more often situations there are critical events of a diverse nature, when a number of target indicators of the system or functional characteristics of the environment go beyond the permissible limits. From the point of view of information analysis the critical situation arises under the condition of insufficient information support of processes in the radio electronic systems, the information loss and the restrictions on the operation time of radio electronic systems. The use of existing methods of information analysis for evaluating the qualitative characteristics of radio electronic systems in critical operating modes is not possible. This is due to several circumstances. Firstly, generally known methods are based on a static approach. Consequently, time limits for the work of radio electronic systems cannot be taken into account. Secondly, the dynamics of entering the critical regime remains hidden, this does not allow to evaluate the threat of an accident or disaster in the event of further deployment of critical events. In addition, it is impossible to predict the consequences of the information loss or the effect of deliberate interference on the radio systems characteristics. Thus, the task of evaluating the qualitative characteristics of radio electronic systems in critical operating modes is relevant and practically oriented. Results. For solve the problem use the analogy method, which involves the reduction of predictive models and models of technical systems to the level of multi-elemental physical systems. The effectiveness of the radio electronic systems depends on the amount and value of incoming information in the functioning process. We will consider useful information and misleading or lost information taking into account the peculiarities of the radio electronic systems work in critical operating modes. On the basis of the partial quantitiesmethod the qualitative characteristics evaluating task of the radio electronic systems in the critical operating modes is solved. The need to use automated systems is due to the fact that the human operator can give way to technical means for the speed, timing of tasks and the amount of perceived information but it is the most flexible, versatile and active link. Thanks to the human operator, the intra-system interaction is combined into a single, purposeful process of functioning. Taken into account that in conditions of deliberate interferences with an unknown distribution of probabilities the main burden lies on the human operator. He uses a priori knowledge about the nature of useful signals and interferences, experience and intuition. A critical situation arises when disorientation and overloading of the operator is achieved. The classical results of the application of the partial-value method were supplemented by information components enabled to take into account the information capabilities of typical dynamic links and relative errors of the transition process. For automatic systems the dependence of the error on time, the initial values of the partial values and the constant time of the dynamic units is established. The essential factor was that the dynamic properties of the human-operator, which follows the object in the conditions of interference is taken into account, and the requirements for the time of its operation is established. Conclusions. The obtained results allow us to proceed to a qualitatively new level of macroscopic analysis of radio electronic systems, give an opportunity to evaluate their characteristics in critical operating modes and to predict these characteristics at the initial stage of the design of radio electronic systems., На основании информационного подхода к анализу процессов в радиоэлектронных системах установлены основные соотношения по оценке качественных характеристик систем в критических режимах функционирования. Выполнена редукция моделей радиоэлектронных систем до уровня многоэлементных физических систем. Предусмотрена возможность перехода от классических характеристик систем к их толкованию на информационном уровне анализа. Проанализированы ситуации, которые возникают в условиях воздействия ложной информации или потерь информации. Учтены такие показатели, как информационная способность, относительная ошибка и ограничения на время работы систем. Проанализированы качественные характеристики автоматизированных систем. Учтены особенности работы человека-оператора и определено время, необходимое для выполнения поставленной задачи с заданной вероятностью., На підставі інформаційного підходу до аналізу процесів в радіоелектронних системах встановлено основні співвідношення щодо оцінювання якісних характеристик систем в критичних режимах функціонування. Виконано редукцію моделей радіоелектронних систем до рівня багатоелементних фізичних систем. Передбачена можливість переходу від класичних характеристик систем до їх тлумачення на інформаційному рівні аналізу. Проаналізовані ситуації, які виникають в умовах впливу хибної інформації або втрат інформації. Враховані такі показники, як інформаційна спроможність, відносна помилка та обмеження на час роботи систем. Проаналізовані якісні характеристики автоматизованих систем. Враховано особливості роботи людини-оператора та визначено час, необхідний для виконання поставленої задачі з заданою ймовірністю.

The paper deals with the qualitative characteristics of the housing in the EU countries. On the one hand there is a problem with housing itself and on the other hand there is a problem with the housing quality with its significant impact on the quality of life. The housing quality is defined by the attributes mentioned in the EQLS survey. The examined characters are the dwelling stock, the space problem, the rot problem, the damp problem, the toilet problem, the bath problem, the garden problem, the rent problem, the utility problem and the heating problem. The housing quality is affected by the public expenses on the housing and the community amenities per capita. The relations between the qualitative characteristics mutually and the qualitative characteristics and the public expenditures on the housing and the community amenities are examined by the correlation and regression analysis. The aim of the article is to point out to the dependence between the expenses and the housing quality in the EU countries. The mentioned relation strongly implicates the socio-economic standard of these countries.

This hereby works tries to identify the principles regarding the corporate governance and analyze the way in which such corporate governance templates influence the qualitative characteristics of the financial information. The execution of the governance means the obligation to implement the processes and structures corresponding to the management and the administration of the business and company’s operations, to provide their good operation. The final scope of the good corporate governance is to provide the efficiency, credibility and reliability of the organization. Solid governance means the settlement of certain fundamental principles defining the relationships between different actors clearly tracks the responsibilities and provides a correct operation of the decision making processes. Starting from the statement according to which the transparency and the quality of the corporate governance system are two concepts coexisting and relating intensively, associations among the characteristics of the shareholding and the information transparency level can be identified in the activity of the public interest entities. The relationships with the current or future investors, with the financers, with the investment analysts, with the media are of great importance for the accomplishment of the scopes related to the image and credibility of the public interest entity and mean a correct and fluent communication.

У статті визначаються принципи формування звітності зі сталого розвитку, які забезпечують при її підготовці якісне змістовне наповнення та інформаційну цінність для прийняття ефективних управлінських рішень внутрішніми та зовнішніми стейкхолдерами. Розкрито актуальність складання звітності зі сталого розвитку, яка є основним інформаційним джерелом для оцінювання економічної, екологічної та соціальної результативності компанії. Проаналізовано структуру модульних стандартів GRI Standards. Зазначено внутрішні та зовнішні переваги складання звітності зі сталого розвитку. Проаналізовано суть принципів підготовки звітності зі сталого розвитку, наданих рекомендаціями GRI. Акцентовано увагу на основоположному принципі суттєвості. Наведено показники, які характеризують суттєві аспекти діяльності підприємства. Запропоновано перелік базових і додаткових принципів складання звітності зі сталого розвитку. Визначено якісні характеристики, яким має відповідати звітність зі сталого розвитку. The purpose of the article is to determine the principles of sustainable development reporting, which provide in its preparation quality informative content and informational value for effective management decisions by internal and external stakeholders. The structure and content of modular GRI Standards are analyzed. The internal and external advantages of sustainable development reporting are indicated. The definition of sustainable development reporting is given. The tasks of preparation of the reporting on sustainable development are specified. The essence of the principles provided by the GRI recommendations is analyzed. Emphasis is placed on the fundamental principle of materiality. The steps for deciding on the materiality of the information are indicated. The indicators that characterize the essential aspects of the enterprise activities are given. The basic information identifies data on legal entities, the reporting of which has been included in the consolidated financial statements; coverage of the methodology for determining the content of reporting and its boundaries; boundaries of significant aspects within the company and in the external environment; notifications of significant changes compared to previous reporting periods. The process of determining the materiality of facts for reflection in sustainable development reporting is indicated. The list of basic principles of sustainable development reporting, which includes the principles of the context of sustainable development, materiality, completeness, strategic direction, systematization, is offered. A list of additional principles, the observance of which will provide comprehensive coverage of the degree to which the company achieves the goals of sustainable development: the principles of neutrality, economy, reasonableness, logic and synergy, is proposed. Qualitative characteristics (comparability, accuracy, timeliness, clarity, reliability, relevance), which should be met by sustainable development reporting, have been determined

IFRS 9 är en ny standard som avser att förbättra redovisningen av finansiella instrument. Detta grundade sig i finanskrisen 2008 då föregångaren IAS 39 fick motstå kritik för att redovisa kreditförluster för sent. Med IFRS 9 introducerades därför en ny framåtblickande nedskrivningsmodell där företagen blivit tvungna att ta hänsyn till framtida makroekonomiska faktorer. Tidigare forskning har främst studerat banker eller avsett att beräkna framtida effekter av IFRS 9 innan standarden implementerades 2018. Det har inte påvisats några väsentliga effekter av IFRS 9 inom banksektorn. Det som skiljer vår studie från tidigare studier är att vi försöker tyda effekter av implementeringen på olika sektorer samt att analysera om effekten av IFRS 9 har påverkat investerares beslutsfattande. För att uppnå syftet har en dokumentstudie på olika företag inom diverse branscher genomförts utifrån ett investerarperspektiv som grundar sig i IASB:s kvalitativa egenskaper. Resultatet av studien blir att det inte har skett några väsentliga förändringar i de finansiella rapporterna hos de olika företagen när det gäller värderingen. Utifrån de kvalitativa egenskaperna har informationen för en investerare blivit mer användbar samtidigt som relevansen i de finansiella rapporterna ökat. Detta har påverkat en investerares beslutsfattande positivt. Den skillnad som går att utläsa är att företagen har efter implementeringen ökat den årliga avsättningen till reserven för förväntade kreditförluster. Dock anser vi att den stora skillnaden med IFRS 9 först kan tydas i en lågkonjunktur. IFRS 9 is a new standard which intend to improve accounting of financial instruments. The precursor IAS 39 was heavily criticized during the financial crises in 2008 because of its late recognition of credit loss. IFRS 9 introduces a new forward-looking approach that considers future macroeconomic factors. Previous research has mainly been studying banks and future effects of the standards implementation. No essential effects have been shown in previous research. What distinguishes our study is that we try to interpret the effects of implementation in different sectors and to analyze whether the effect of IFRS 9 has affected investors’ decision-making. To achieve the purpose of this thesis, a document analysis of different companies in various industries has been conducted. This thesis has been analyzed from an investors point of view which is based on IASB’s conceptual framework. This thesis has not seen any essential effects from the implementation of IFRS 9 in the financial reports. From the qualitative characteristics the financial information for an investor has improved and its relevance has increased, which has affected the investors’ decision-making, in a positive manner. After the implementation the big difference is that the annual deposition to the reserve for credit loss has increased for companies in all industries. Although, we believe that the big differences with IFRS 9 can first be interpreted in a recession.

The aim of this study was to evaluate the influence of paper bagging of grape bunches on the morphological, mechanical, and chemical characteristics of berries of three table grapes varieties as an environmentally-friendly technique for protecting clusters from biotic and abiotic agents. Clusters of Italia, Autumn Royal, and Regal Seedless grape cultivars were bagged and compared to a not-bagged control. Air temperature inside and outside the bags was monitored. Bunch weight and length, number of berries per bunch, berry longitudinal and transversal diameter, berry mass, number of seeds per berry (normal in size and aborted), soluble solid content, titratable acidity, and skin color by CIEL*a*b* parameters were determined on four points of each berry. Berries were evaluated using texture analysis, and the main texture profile analysis parameters were compared. The air temperatures around not-bagged clusters were slightly higher than inside the bags. In all the cultivars under evaluation, bagged bunches were heavier compared with not-bagged ones. In Autumn Royal and Regal Seedless, these differences were mainly owing to the higher number of berries and higher berry weight of the bagged bunches. Regarding mechanical properties, in seedless varieties, the bagging treatment increased berry hardness (related to the berry firmness) and decreased berry cohesiveness and resilience, whereas an opposite behavior was found in cv. Italia. Berry skin break force was lower in the bagging treatment in all the analyzed varieties, indicating a softer and easier-to-chew berry skin. The findings demonstrate that the bagging technique affected the three variety parameters to different extents. The main differences were found in the seedless varieties in terms of berry size and bunch characteristics. For all varieties, bagged bunches achieved the quality level required by the market, confirming the suitability of this technique. However, the bag industry is proposing many different bag types (differing in material, shape, color, and closing system), therefore, further studies are needed to obtain more complete and exhaustive technical information.

Leasing has for many years been an attractive financing alternative, especially for companies with a high debt-to-equity ratio. It is estimated that every third purchase is financed through leasing. Leasing has despite its popularity been exposed to criticism. What lead to the discussions is that a large part of the leasing was handled outside of the balance sheet. The discussions have finally resulted in IASB issuing a new leasing standard, IFRS 16, which replaced the previous standard IAS 17. With IAS 17, the lessee could classify his leases as operational or financial, with IFRS 16 all leases should be considered financial. IFRS 16 came into force on January 1, 2019, which meant that all companies applying IFRS had to capitalize all major leases during the financial years that began in 2019. In Sweden, it is still possible for lessees to classify their leases as operational if the lessee applies the Swedish K3 Rules. The advantages of operating leasing have been considered to be that the lessee can take a greater financial risk without being noticed, by keeping debts outside the company's balance sheet. Companies that apply IFRS will have financial reports that differ from the financial reports presented by companies that apply the K3 regulations. IFRS 16 is in its application very dependent on the discount rate used to calculate the present value of the leasing agreements. The purpose of the study is to examine how the layout of the financial reports differs in its handling of leasing depending on whether a company chooses to apply IFRS or whether the company chooses to apply K3 in its accounting. The purpose is also to examine how different interest rates affect the management of leasing in accordance with IFRS and to investigate whether there are any advantages and disadvantages for stakeholders when comparing and analyzing different companies that can be derived depending on which of the regulations are applied. We have investigated this by constructing typical cases where we applied the various regulations. The empirical data that, which has been generated from our typical cases, has been analyzed and interpreted from a stakeholder perspective with the help of various selected financial key ratios and the qualitative characteristics of useful financial information. The results of the study show that the majority of the financial key ratios, due to changes in the financial reports, are affected when a company applies IFRS instead of K3. The financial key ratios in some respects represent a company that is less financially strong when IFRS is applied. On the other hand, a company that applies IFRS exhibits better and more efficient operational operations in the cash flow analysis. Our conclusion is, despite the fact that certain financial key ratios have been negatively affected, that IFRS should be the regulatory framework that is preferred by stakeholders with regard to the management of leasing agreements. The reason is the more faithful representation that the company shows by applying IFRS. This study is hereafter written in Swedish. Leasing har under många år varit ett attraktivt finansieringsalternativ, framförallt hos företag med en hög skuldsättningsgrad. Uppskattningsvis görs vart tredje inköp med leasing som finansiering. Leasing har trots sin popularitet varit ett omdiskuterat ämne, det som föranlett diskussionerna är att en stor del av leasingen hanterats utanför rapporten över finansiell ställning. Diskussionerna har tillslut resulterat i att IASB utfärdat en ny leasingstandard, IFRS 16, som ersatt den tidigare standarden IAS 17. Med IAS 17 kunde leasetagaren klassificera sina leasingavtal som operationella eller finansiella, med IFRS 16 ska alla leasingavtal anses vara finansiella. IFRS 16 trädde i kraft 1 januari 2019 vilket innebar att alla företag som tillämpar IFRS var tvungna att kapitalisera alla större leasingavtal under de räkenskapsår som påbörjades 2019. I Sverige är det fortsatt möjligt för leasetagare att klassificera sina leasingavtal som operationella om leasetagaren tillämpar det svenska K3-regelverket. Fördelar med operationell leasing har ansetts vara att leasetagaren kan ta en större finansiell risk utan att det uppmärksammas genom att hålla skulder utanför företagets rapport över finansiell ställning. Företag som tillämpar IFRS kommer ha finansiella rapporter som skiljer sig åt från de finansiella rapporter som presenteras av företag som tillämpar K3-regelverket. Men även att IFRS 16 i sin tillämpning är väldigt beroende av den diskonteringsränta som används för att nuvärdesberäkna leasingavtalen. Syftet med studien är att undersöka hur utformningen av de finansiella rapporterna skiljer sig åt i sin hantering av leasing beroende på om ett företag väljer att tillämpa IFRS eller om företaget väljer att tillämpa K3 i sin redovisning. Syftet är också att undersöka hur olika räntelägen påverkar hanteringen av leasing enligt IFRS samt att undersöka om det finns några för- och nackdelar för intressenter vid jämförande och analysering av olika företag som går att härleda till vilket av regelverken som tillämpas. Detta har vi undersökt genom att konstruera typfall där vi tillämpat de olika regelverken. Den empiri som typfallen genererat har analyserats och tolkats utifrån ett intressentperspektiv med hjälp av diverse utvalda nyckeltal men också redovisningens kvalitativa egenskaper. Resultatet av studien visar att flertalet nyckeltal, till följd av förändringar i de finansiella rapporterna, påverkas när ett företag tillämpar IFRS istället för K3. Nyckeltalen framställer i vissa avseenden ett företag som mindre finansiellt starkt när IFRS tillämpas. Däremot uppvisar ett företag som tillämpar IFRS en bättre och mer effektiv operativ verksamhet i kassaflödesanalysen. Vår slutsats är trots att vissa nyckeltal påverkats negativt att IFRS är det regelverk som med avseende på hantering av leasingavtal bör föredras av intressenter. Anledningen är den mer korrekta bilden som företaget visar genom att tillämpa IFRS.

In this work known main characteristics of 11 apportionment methods are systemized, including the Hondt, Hamilton, Sainte-Laguë and Huntington-Hill methods, and some new ones are determined by computer simulation. To such characteristics, refer the disproportionality of solutions and the percentage of Quota rule violation, of the Alabama, Population and New state paradoxes occur and of favoring of beneficiaries. For a large range of initial data, where determined the preferences order of the explored apportionment methods by each of these characteristics. No one of methods is preferable by all of the six characteristics-criteria. Of the immune to the three paradoxes, d’Hondt, Huntington-Hill, Sainte-Laguë and adapted Sainte-Laguë methods, by disproportionality of solutions the best is Sainte-Laguë method, followed by the adapted Sainte-Laguë, then by the Huntington-Hill and, finally, by the d’Hondt one. The same order for these four methods is by compliance with the Quota rule. The percentage of Sainte-Laguë method’s Quota rule violation is little influenced by the total number of seats value, but it strongly decreases (over 400 times) with the increase of the number of states – from approx. 0.045% for 4 states, up to 0.0001-0.0004% for 30 states. Based on multi-aspectual comparative analyses, it is shown that from explored methods there is reasonable to use, in specific areas, only three or four: the Hamilton, Sainte-Laguë and Adapted Sainte-Laguë methods and may be the Quota linear divisor one.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES The experiment was conducted with the objective of evaluating the effect of increasing levels of wet brewery grains (WBG) as exclusive volume source on carcass characteristics, non-carcass components, tissue composition, centesimal, lipidic, instrumental and sensorial characteristics of meat of lambs finished in confinement. Thirty-two male lambs, uncastrated, weaned at 50 days of age and from crossbreeding between the Texel and Ile de France breeds were used. The diet was composed volume source, this being the WBG, and by concentrate, composed of disintegrated corn, soybean meal, calcitic limestone and mineral salt. The treatments were constituted by four levels of WBG as dietary bulk (% of DM), being: 31, 44, 57 and 70%. The lambs were slaughtered when they reached 34 kg of live weight. The treatments exerted a negative influence in a linear descending manner (P≤0.05) on the weights and yields of hot and cold carcass, carcass compactness index, conformation, fattening state and loin eye area. Among the regional cuts as they increased the level of WBG decreased (P≤0.05) the absolute weights of palette, trim and leg. Among the non-carcass components, only the total gastrointestinal content increased linearly (P≤0.05) with the elevation of WBG content. The best carcass characteristics were obtained with the inclusion of 31% WBG as a bulky food in the finishing of confined lambs. The tissue composition was not influenced (P>0.05) by the different levels of WBG used. The centesimal composition of the meat had similarities to the standards available in the literature presenting values of 76,37%; 1.06%; 5.06% and 19.08% for moisture, ashes, total lipids and protein, respectively, with a linear increase (P≤0.05) in the ashes and in the total lipids content. There was a linear increase in the proportion of saturated fatty acids (SFA) and a linear decrease in monounsaturated fatty acids (MFA) and, consequently, in the ratio of monounsaturated fatty acids and saturated fatty acids (MFA: SFA) as WBG in diets. The polyunsaturated fatty acids that are proven to be beneficial to human health, as well as the PFA: SFA and n6: n3 ratios presented values within the recommended range and showed no influence on the meat of lamb fed with different levels of wet brewery residue, thus demonstrating the potential of WBG use. The treatments did not influence the instrumental characteristics: pH 0, 3, 6 and 24 hours after slaughter (6.63, 6.25, 5.98 and 5.56 respectively), color(L*= 38,63; a*=17,17 e b*= 6,22), Water retention capacity (76.05%), shear force (2.72 kgf / cm²), defrosting losses (12.47%) and cooking losses (24.22%) of the meat. Sensory analysis also showed no effect of different levels of RUC for the evaluated attributes. It is concluded that the WBG when used in levels between 31% and 70% as exclusive source of bulky in the diet of lambs finished in confinement does not promote changes in the instrumental and sensorial characteristics of the meat of the animals. O experimento foi conduzido com o objetivo de avaliar o efeito de teores crescentes de resíduo úmido de cervejaria (RUC) como fonte exclusiva de volumoso sobre as características da carcaça, componentes não-carcaça, composição tecidual, centesimal, lipídica, características instrumentais e sensoriais da carne de cordeiros terminados em confinamento. Foram utilizados 32 cordeiros, machos, não castrados, desmamados com 50 dias de idade e provenientes de cruzamento entre as raças Texel e Ile de France. A dieta foi composta por volumoso, sendo este o RUC, e por concentrado, composto de milho desintegrado, farelo de soja, calcário calcítico e sal mineral. Os tratamentos foram constituídos por quatro níveis de RUC como volumoso da dieta (% da MS), sendo: 31, 44, 57 e 70%. Os cordeiros foram abatidos quando atingiram 34 kg de peso vivo. Os tratamentos exerceram influencia negativa de maneira linear decrescente (P≤0,05) sobre os pesos e rendimentos de carcaça quente e fria, índice de compacidade de carcaça, conformação, estado de engorduramento e área de olho de lombo. Entre os cortes regionais a medida que se aumentou o nível de RUC diminuíram (P≤0,05) os pesos absolutos de paleta, costilhar e perna. Entre os componentes não carcaça, apenas o conteúdo gastrointestinal total aumentou linearmente (P≤0,05) com a elevação do teor de RUC. As melhores características de carcaça foram obtidas com a inclusão de 31% de RUC como alimento volumoso na terminação de cordeiros confinados. A composição tecidual não foi influenciada (P>0,05) pelos diferentes teores de RUC utilizados. A composição centesimal da carne apresentou semelhança aos padrões disponíveis na literatura apresentando valores de 76,37%; 1,06%; 5,06% e 19,08%, para umidade, cinzas, lipídios totais e proteína, respectivamente ocorrendo um aumento linear (P≤0,05) nas cinzas e no teor de lipídios totais. Ocorreu aumento linear na proporção de ácidos graxos saturados (AGS) e diminuição linear na de ácidos graxos monoinsaturados (AGM) e, consequentemente, na relação ácidos graxos monoinsaturados e ácidos graxos saturados (AGM:AGS) a medida que se elevou o teor de RUC nas dietas. Os ácidos graxos poli-insaturados que são comprovadamente benéficos a saúde humana, bem como as relações AGP:AGS e n6:n3 apresentaram valores dentro do recomendável na literatura e não demonstraram influencia na carne de cordeiros alimentados com diferentes níveis de resíduo úmido de cervejaria, demonstrando assim o potencial do uso do RUC. Os tratamentos não influenciaram as características instrumentais: pH 0, 3, 6 e 24 horas após o abate (6,63; 6,25; 5,98 e 5,56 respectivamente), cor (L*= 38,63; a*=17,17 e b*= 6,22), capacidade de retenção de água (76,05%), força de cisalhamento (2,72 kgf/cm²), perdas por descongelamento (12,47%) e perdas por cocção (24,22%) da carne. Na análise sensorial também não foi observado efeito dos diferentes níveis de RUC para os atributos avaliados. Conclui-se que o RUC quando utilizado em níveis entre 31% e 70% como fonte exclusiva de volumoso na dieta de cordeiros terminados em confinamento não promove alterações nas características instrumentais e sensoriais da carne dos animais.

Accounting information in order to beuseful must command a set of qualitativecharacteristics, which makes it useful in satisfying the need of various users group.

The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to investigate their association with earnings quality (EQ) and banking performance. The study uses secondary data extracted from DataStream to operationalize and measure the financial reporting quality in the annual reports of 25 out of the 27 Islamic banks in the Gulf Council Countries (GCC) for a 5-year period (2014&ndash, 2018), meaning 125 annual reports were used. The study applies a manual content analysis to the annual reports to score all the items of QCs and operationalizes 25 measurement items that represent the six QCs. All items use 5-point Likert-type scales to compute the sub-score and the overall index through the Neural Network System. The findings of the model paths show a significant positive relationship between EQ and most of the QCs. The first hypothesis is partially accepted as there is a positive relationship between EQ and relevancy, reliability, prudence and general quality, however, there is no significant relationship between EQ and understandability and there is a significant negative relationship between EQ and comparability. Moreover, the study finds a significant positive relationship between EQ and ROA on one hand and EQ and ROE on the other hand (p-value = 0.00), meaning the second hypothesis is supported.

This chapter is about conceptual frameworks in public sector accounting, particularly addressing the IPSAS conceptual framework. While taking this as a reference, the chapter also offers brief views on selected national frameworks from a group of European countries–namely the UK, Finland, Austria, Germany and Portugal–, as illustrative examples of how conceptual frameworks can approximate or diverge from that of IPSASB. The explanations enable an understanding of the role of a conceptual framework underlying public sector accounting standards, as well as the main issues normally included in it.

Obiettivo principale del presente contributo è di fornire un primo apprezzamento alle innovazioni introdotte dal Framework for Financial Reporting pubblicato dallo IASB nel 2018, a distanza di circa 30 anni dalla prima versione. Tenuto conto della letteratura che aveva in passato commentato le precedenti versioni del Conceptual Framework dello IASB, questo è uno dei primi contributi che, oltre a richiamare la portata innovativa della finalità e delle caratteristiche qualitative dei bilanci, si spinge a proporre valutazioni sulle innovazioni inerenti ai confini dei bilanci, alla definizione dei componenti del bilancio e alla classificazione dei criteri di valutazione, Economia Aziendale Online, Vol 10, No 2 (2019): SPECIAL ISSUE - The multidimensional content of Economia Aziendale [2 of 3]

Kvalitet är i redovisningssammanhang ett komplext begrepp som är under ständig omvandling. Forskning kring begreppet syftar ofta till att kartlägga indikatorer som tillsammans ger en korrekt beskrivning av betydelsen av kvalitet. Forskare utgår från dessa indikatorer då de studerar redovisning med syfte att säga något om dess kvalitet. Särskild vikt har i denna studie lagts vid indikatorerna relevans, tillförlitlighet och jämförbarhet vilka kompletterar varandra och tillsammans utgör en helhetsbeskrivning av begreppet kvalitet. Forskning inom redovisning har ofta gjorts ur ett perspektiv där man ser till hur den färdiga redovisningen presenteras till användarna. Denna studie utgör ytterligare en dimension vid beskrivning av problematiken då utgångspunkten utgörs av flera olika infallsvinklar. Både tolkning, kommunikation och handling täcks in i studiens resultat. Resultatet av studien tolkas på filosofiska grunder och ytterligare en dimension tillförs då diskussion förs angående betydelsen av moral och etik. Vi har genomfört en kvalitativ analys av lagtext utifrån ett hermeneutiskt tolkningsperspektiv. Resultaten inbegriper även tolkning av uttalanden i fackpress och datamaterialet har kodats utefter de beskrivningar av relevans, tillförlitlighet och jämförbarhet som vi arbetat fram i den teoretiska referensramen. Studien undersöker skiftet av redovisningsstandard för leasing som skett vid inledningen av 2019 då IAS 17 ersattes av IFRS 16. Detta standardskifte utgör studiens urval för den lagtext som studeras. Resultaten illustreras genomgående genom analysen med hjälp av ett fiktivt bolag vars redovisning följer den redovisningsstandard för leasing som studien undersöker. Den teoretiska modellen som använts för analys av våra resultat bygger på tidigare forskning samt teorier gällande redovisning och dess användare. Modellen används för tolkning av resultat och illustration samt utgör en koppling mellan dessa. Studien utmynnar i slutsatsen att elasticiteten i beskrivningen av relevans, tillförlitlighet och jämförbarhet i lagtext bidrar till att företag ges möjlighet att snedvrida redovisningen vilket resulterar i att användbarheten för de finansiella rapporterna som beslutsunderlag sjunker. Elasticiteten mäts i vår studie med hjälp av kodning av lagtext samt uttalanden i fackpress utefter vår beskrivning av relevans, tillförlitlighet och jämförbarhet. Kodningen bidrar till beskrivning av lagens tolkningsutrymme i form av det spelrum företagen har att utforma redovisningen på olika sätt men samtidigt hålla sig inom ramen för vad som är lagligt. Studien ger slutligen resultaten filosofisk betydelse och understryker vikten av moral hos företagen och företagsledaren som komponent i en redovisning som håller hög kvalitet. Denna studie skiljer sig från tidigare forskning då den genomförs i alla led av redovisningen. Inledningsvis studeras lagstiftares incitament vid utformning av redovisningsstandard, studien övergår sedan till den faktiska redovisningen och företags tolkning av redovisningsstandard för att slutligen se till det sätt på vilket färdiga finansiella rapporter presenteras för användarna. Studiens bidrag är ökad konceptuell förståelse av begreppet kvalitet inom redovisning samt underlag till diskussion om betydelsen av filosofisk insikt och moral vid tolkning av redovisningsstandarder vid utformning av finansiella rapporter. In the context of financial reporting the concept of quality is complex and under perpetual transformation. Historically scientific research has aimed to chart indicators to the concept of quality that together add up to correct description of the importance of quality. Researchers originate from these indicators in studies of accounting when the purpose of the studies is to say something about the quality. Special emphasis for this study has been placed on the indicators relevance, reliability and comparability. These indicators complement each other and together they form an overall description of the concept of quality. Scientific research in accounting has frequently been carried out from a perspective where the researcher merley studied how the accounting is presented to users. This study forms an additional dimension of the matter as the basis of the research is composed of several perspectives. The result of the study is interpreted on a philosophical basis and another dimension is added by discussion about the importance of morality and ethics. We have carried out a qualitative analysis of accounting legislation from a hermeneutic perspective. The results also include interpretation of statements in specialist press and the data material has been coded according to our description of the concepts relevance, reliability and comparability. The study investigates the shift of financial reporting standard for leasing that took place at the beginning of 2019 when IAS 17 was replaced by IFRS 16. The results are consistently illustrated in the analysis using a fictitious company whose accounting follows the accounting standard for leasing that the study investigates. The theoretical model used for analysis of our results is based on previous research and theories on accounting and its users. The process of this study leads us to the conclusion that the elasticity in the description of relevance, reliability and comparability in accounting standards contributes to companies being given the opportunity to disort the accounting, which results in the usefulness of the financial reports as a basis for decision-making is falling. In our study the elasticity is measured by coding legal text and statements in the specialist press according to our description of relevance, reliability and comparability. The coding contributes to the description of the leeway of the law in terms of latitude for companies to formulate their accounting in different ways but at the same time stay within the scope of what is legal. In conclusion the results is given a philosophical significance and emphasizes the importance of morals among the companies and the company leader as a component of a high quality accounting. This study differs from previous research because it analyzes all stages of the accounting. Initially the legislature’s incentives when designing accounting standards are studied, the study then goes to the actual accounting and the company’s interpretation of the accounting standard. Lastly the study analyze the finished financial reports are presented to the users. The study’s contribution is increased understanding of the concept of quality in accounting and the basis for discussion on the meaning of philosophical insight and morality in the interpretation of accounting standards when designs financial reports.

The objective of the current work is to study the genetic differentiation between Acacia species growing in Egypt as plant genetic resources based on morphological, biochemical, and molecular markers. The 20 replicates of Acacia tree collected from four localities from Egypt were A. tortilis ssp. raddiana and A. farnesiana (Siwa Oasis and Borg El-Arab City), A. stenophylla, A. sclerosperma (Marsa Matroh City), and A. saligna (Abis Station Farm, Alexandria). The results based on the previous markers indicated highly significant differences between Acacia species, confirming the hypothesis of the possibility of using morphological, biochemical, and molecular parameters in species identification. Qualitative characteristics results indicated some similarities and differences that are taxonomically important for comparing taxonomical grouping with morphological data for the genetic description of Acacia species. The activities of antioxidant enzymes have been studied intensively and the results provide strong similarities between the Acacia species (69%), between A. raddiana (Siwa and Borg Al-Arab) and A. saligna, followed by all Acacia species (50%). Finally, the molecular studies showed that a total of 563 amplification fragments, 190 fragments were monomorphic, and 373 fragments were polymorphic. The highest number of amplification fragments (21) was detected with OPB-20 primer, while OPA-20 showed seven amplification fragments, the average number was 13.09. The results indicated that Acacia species exhibit high genetic differentiation, helpful in the future for genetic improvement programs. The novelty of the current study is highlighting the importance of plant genetic resources in Egypt and using different techniques to measure the differentiation between these species.

The article highlights generalized experience of Kharkiv University of Humanities “People’s Ukrainian Academy”, in working out an integrated three-level model of KhUH PUA’s graduate. The offered model serves to ensure formation of a target set of professional and personal qualities and characteristics of a graduate of Specialized Economic and Law School at KhUH “PUA”. The qualitative characteristics of the above model enable us to assess how the graduate’s knowledge, abilities, skills personal and psychological qualities conform to the competences relevant to a certain educational stage as well as their qualifications for further social, educational, and/or professional activities and their willingness for lifelong professional and personal development. The set of base requirements that the graduate should meet, though generalized and ‘ideal’, can be made more specific with a view to the specialization, qualification level and specific features of a certain cultural and educational milieu. Key words: graduate’s model, competence, competence-based approach. qualitative characteristics of a graduate, requirements to a graduate, the expected result

The article highlights generalized experience of Kharkiv University of Humanities “People’s Ukrainian Academy”, in working out an integrated three-level model of KhUH PUA’s graduate. The offered model serves to ensure formation of a target set of professional and personal qualities and characteristics of a graduate of Specialized Economic and Law School at KhUH “PUA”. The qualitative characteristics of the above model enable us to assess how the graduate’s knowledge, abilities, skills personal and psychological qualities conform to the competences relevant to a certain educational stage as well as their qualifications for further social, educational, and/or professional activities and their willingness for lifelong professional and personal development. The set of base requirements that the graduate should meet, though generalized and ‘ideal’, can be made more specific with a view to the specialization, qualification level and specific features of a certain cultural and educational milieu. Key words: graduate’s model, competence, competence-based approach. qualitative characteristics of a graduate, requirements to a graduate, the expected result

The article is devoted to objective analysis of qualitative characteristics of financial reporting for international and national accounting standards in accenting on the social component of economic activity. Given the market conditions are economic management the article the first time offered a new interpretation of the principle of accounting in view of the social purpose of accounting. The basic differences of qualitative characteristics of financial statements in accordance with national and international accounting standards. The comparison of the old and new orders for financial reporting in terms of enhancing the degree of reflection of accounting information a social nature. As a result the author proposed a new qualitative characteristics of financial reporting «social» will combine the qualitative characteristics which on the recommendation the international standards are not included in the national (essence, honesty, neutrality) and expand the social meaning under the mapping of accounting information on accounts, economic operations and financial reporting.

A number of studies conducted, and reports published, by international and local accounting bodies have found that the proliferation of disclosures in financial reports has hampered users’ understanding of these reports. The reports by accounting bodies also indicate that these users prefer more concise financial reports. These findings, in conjunction with a dearth of recent questionnaire-based research on whether individual shareholders understand the content of financial reports, resulted in this study on whether individual shareholders understand the content of interim reports. The study provides empirical proof that a sound knowledge of business, accounting and economic matters is a prerequisite for understanding interim reports in the case of individual shareholders. The results of the study indicate that individual shareholders have a limited understanding of the content of interim reports as a whole, and that a good knowledge of business and economic matters and of accounting results in an improved understanding of the content of interim reports. In particular, specialisation in accounting in undergraduate and postgraduate degrees, professional qualifications, and work experience in the financial field improve the understanding of individual shareholders.

The paper analyses the influence of auxiliary trees species on selected qualitative characteristics of the parent oak stand aged 100-120 years from the tending aspect point of view. Stand structure described by relative height position, and stem straightness and branchiness as the main qualitative parameters were studied on 162 trees in three different forest stands: (i) without woody understorey, (ii) with understorey dominated by European hornbeam with an admixture of small-leaved linden and field maple, and iii) with understorey dominated by small-leaved linden. The results showed a positive effect of auxiliary tree species on the oak quality (straightness and branchiness of stems) in the lower part of the stem. Under the assumed elimination of genetic influences, better qualitative parameters of oak could be explained by the occurrence of auxiliary trees in the understorey.

The article is devoted to the development of didactic bases for designing the learning process in professional educational institutions. From this standpoint, the authors propose the use of the prognostic approach, the didactic forecasting. The future state of the pedagogical process is determined on the basis of socioeconomic, scientific, technical, cultural, technological forecasting. A characteristic feature of the didactic design of the learning process in a professional educational institution is the presence of two components of the learning process: theoretical and industrial training, which necessitates the design of theoretical and production training. Designing theoretical training is associated with the development of modular programs of general educational, general technical and special subjects, pedagogical technologies that ensure the implementation of innovative approaches to the development of educational and cognitive activities. The design of production training is associated with the design of the production process, the material and technical and socio-technical environment. The design of the material and technical environment is associated with the equipment of study rooms, training workshops, with the definition of quantitative and qualitative characteristics of the raw materials, with technical and technological capabilities for manufacturing products. The design of the social and industrial sphere is associated with production, economic relations, and professional communication. Also, the article discusses the features of designing the learning process in a professional school related to establishing links between theoretical and production training, pedagogical and production tasks, between professional knowledge and production activities. © Springer International Publishing AG, part of Springer Nature 2018.

Son 20 yılda, gelişmekte olan ülkeler, bütçe planlamasını geliştirmek, tedarik süreçlerini otomatikleştirmek, otomatik gelir tahsilatlarını geliştirmek, nakit yönetimini geliştirmek, devlet sabit varlıklarını yönetmek, otomatik uzlaşma arttırmak, tüm devlet harcamalarının ödenmesi ve kamu kaynaklarının kullanımında şeffaflık ve hesap verebilirliğin sağlanması için Entegre Finansal Yönetim Bilgi Sistemi (İFMİS) kabul etmeye başlamışlardır. Uganda'da, 2003/4 Finansal yılında Entegre Finansal Yönetim Bilgi Sistemi (İFMİS) tanıtılmıştır. Bu araştırmanın amacı, Entegre Finansal Yönetim Bilgi Sisteminin (İFMİS) Kamuli bölgesinde Mali tabloların kalitesi üzerine etkilerini araştırmaktır. Bunu başarmak için araştırma, Kamuli bölgesini örneği alarak, aşağıdaki hipotezleri kullandı: İFMİS Uygulama Stratejisinin Mali tablolar kalitesini üzerinde önemli bir etkisi vardır, İFMİS İnsan Kaynakları Kapasitesinin Mali tablolar kalitesini üzerinde önemli bir etkisi vardır, İFMİS Teknolojisi Mali tablolar kalitesini üzerinde önemli bir etkisi vardır, İFMİS İşlem Süreçleri Mali tablolar kalitesini üzerinde önemli bir etkisi vardır, İFMİS Yasal çerçevesinin Mali tablolar kalitesini üzerinde önemli bir etkisi vardır ve Kalitatif özelliklerin Mali tablolar kalitesini üzerinde önemli bir etkisi bulunmaktadır. Araştırma tanımlayıcı araştırmayı benimsemiş, anket formları kullanılarak toplanan temel verileri kullanmış ve SPSS kullanarak Faktör analizi, Ortalama, Standart Sapmalar, Korelasyon ve Regresyon analizi ile değerlendirilmiştir. Halen sistemi kullanan Finans ve Muhasebe, Denetim ve Satınalma, Eğitim ve Sağlık, Planlama ve İdare bölümlerinde çalışan Kamuli bölgesinden 130 katılımcının örnek bir nüfusu kullanılmıştır. Araştırmanın bulguları, İFMİS Uygulama Stratejisi, İnsan Kaynakları Kapasitesi, Teknoloji, İşlem Süreçleri ve Yasal Çerçevenin önemli ölçüde Mali Tabloların kalitesini etkilediğini göstermiştir. Korelasyon ve Regresyon analizi kullanılarak, Kamuli bölgesinde İFMİS'in ve Mali Tabloların kalitesi ile pozitif ve önemli ilişki olduğu ortaya çıkmıştır. Böylece, araştırmacı, Entegre Finansal Yönetim Bilgi Sistemi'nin (İFMİS) Kamuli bölgesinde, Mali Tablolar kalitesi üzerinde pozitif ve önemli bir etkisi olduğu sonucuna varmıştır. Araştırmacı, bölgesinin sistem uygulama sürecini ve sistem insan kaynakları kapasitesini güçlendirmek için kullanılacak yeni ve pratik bir yasal çerçeveyi yeniden geliştirmesini önerdi. Bu, sistemin paydaşlar tarafından daha fazla kabul edilmesine ve sadık sunum anlaşılabilirliğini, doğrulanabilirliğini, karşılaştırılabilirliğini ve olayların zamanlamasını gibi uygunluğunu etkileyen faktörleri belirlemede yardımcı olacak dolayısıyla kaliteli Mali tablolara götürecektir., For the last 20 years, developing countries embarked on the adoption of Integrated Financial Management Information System (IFMIS) in a bid to improve budget planning, automate the procurement processes, enhance automated revenue collections, improve cash management, manage government fixed assets, boost auto reconciliation, payment of all government expenditures and to ensure transparency and accountability in the handling and use of public resources. In Uganda, the Integrated Financial Management Information System (IFMIS) was officially introduced in 2003/4 financial year. The purpose of this study was to find out the effects of an Integrated Financial Management Information System (IFMIS) on the quality of financial statements in Kamuli district. To achieve this, the study used the following hypotheses that: the IFMIS implementation strategy has a significant effect on the quality of financial statements, that IFMIS human resource capacity has a significant effect on the quality of financial statements, that IFMIS technology has a significant effect on the quality of financial statements, that IFMIS transaction processing has a great effect on the quality of financial statements, IFMIS legal framework has a great effect on the quality of financial statements, and that the Qualitative characteristics have a significant effect on the quality of financial statements in Kamuli district. The study adopted descriptive research, used primary data that was collected by use questionnaires and analyzed using SPSS by coming up with Factor analysis, Means, Standard Deviations, Correlation and Regression analysis. A sample population of 130 respondents from Kamuli District currently working in the departments of Finance and Accounts, Audit and Procurement, Education and Health, Planning and Administration who are actively using the system was used. The findings of the study indicated that to a great extent, IFMIS Implementation Strategy, Human Resource Capacity, Technology, Transaction Processing and Legal Framework had an effect on the quality of financial statements. Using Correlation and a Regression analysis, it was also revealed that there was a significant positive relationship between the effect of IFMIS and quality of Financial Statements in Kamuli district. Thus, researcher concluded that Integrated Financial Management Information System (IFMIS) positively and significantly had an effect on the Quality of Financial Statements in Kamuli district. The researcher recommended that the district redevelops a new and practical legal framework to be used to strengthen the system implementation process and the system human resource capacity. This will help to seek more acceptance of the system from the stakeholders. And will also help to determine the factors that influence the relevance, faithful presentation understandability, verifiability, comparability and timeliness of events hence quality financial statements.

Cinnamon represents one of the best-selling spices in the market of the Republic of Croatia, most likely due to the positive effects on consumer health highlighted through media and the propagation of alternative medicine, phytotherapy and dietitian prudence that they propagate. Although cinnamon represents traditional spice in our territory which is most commonly used in preparing dishes that require heat treatment, the past few years it is very often consumed untreated (beverages, syrups, tinctures, etc.). Precisely because of the increase in the consumption of this spice and the fact that it is produced in plantations of third countries and then imported to the Republic of Croatia, the aim of this paper is to follow legal aspects of import legislation and cinnamon health control in the Republic of Croatia with the purpose of ensuring the highest qualitative features and health standards of the final product. Consequently, in emphasizing the positive properties and the final choice of the consumer, attention should be paid to two varieties of cinnamon, of which the classical cinnamon (Cinnamomum cassia) may have a potentially toxic effect on one`s health when consumed in larger quantities, therefore it is recommended to use ceylon cinnamon (Cinnamomum verum).

I början av 2018 började den nya standarden IFRS 9, framtagen av IASB, gälla. Standarden ersätter den tidigare IAS 39 som behandlar finansiella instrument och är framtagen efter den stora finanskrisen under 2000-talet. I samband med implementeringen av IFRS 9 kan ett företags klassificerings, omklassificerings, redovisning och värdering samt nedskrivning av finansiella tillgångar påverkas annorlunda. Till följd av detta kommer det uppstå större skillnader mellan det svenska regelverket K3, som grundats på IFRS, och den nya standarden i IFRS beträffande finansiella tillgångar. Studien är en komparativ analys med typfall där tre fiktiva företag jämförs för att se vilka skillnader som finns mellan K3 och RFR 2/IFRS i hanteringen av finansiella tillgångar. De delar som belyses i studien är klassificering, omklassificering, redovisning och värdering samt nedskrivning. Skillnaderna som uppstår analyseras främst ur ett modifierat intressentperspektivmed inslag av positiv redovisningsteori och möjligheter till utdelning för investerare. Analysen i studien utgår till stor del från de kvalitativa egenskaperna som anges i IASB:s föreställningsram och i Bokföringsnämndens (BFN) vägledning för K3. De kvalitativa egenskaperna analyseras utifrån ett modifierat intressentperspektiv med investerare och företagsledare i fokus. Investerare har ett ekonomiskt intresse i företag och efterfrågarekonomisk information från företag som kan påverka deras prognoser och beslutstagande. Företagsledare använder den ekonomiska informationen för att kunna fatta viktiga beslut iföretaget. Det är även viktigt för företagsledaren att se om ett av regelverken har en större positiv effekt på redovisningen och därför är att föredra. Studiens syfte är att belysa de mest väsentliga skillnaderna angående finansiella tillgångar och deras förfarande och hur dessa skillnader påverkar investerare och företagsledare samtutdelningsmöjligheterna i ett företag. En redogörelse av de båda redovisningsstandarderna görs i början av studien för en lättare läsförståelse och för att ge läsaren en förståelse av de bådaregelverken. Analysen gällande de kvalitativa egenskaperna utifrån intressentteorin hjälper till att belysa de mest signifikanta skillnaderna mellan K3 och RFR 2/IFRS 9.Resultatet från studien visar att skillnaderna mellan regelverken främst är redovisningsteknisk i hur den finansiella informationen presenteras. Samtidigt som den största skillnaden mellanK3 och RFR 2/IFRS 9 gällande nedskrivningar inte har någon effekt på ekonomin i företaget på lång sikt. Slutsatserna från studien är att ett företag som väljer att tillämpa RFR 2/IFRS framför K3 kommer en del av de kvalitativa egenskaperna stärkas sett ur studiens intressentperspektiv. Väljer ett företag istället att tillämpa K3 kommer deras utdelningsmöjligheter upplevas starkare i ett tidigare skede på grund av periodiseringseffekterna. Vidare har studien praktiskt bidragit till att visa hur företag i praktiken kan tillämpa standarderna K3 och RFR 2/IFRS 9. Detta hjälper ett företag att välja vilken standard de ska välja när de står i ett vägval mellan vilken av standarderna de ska tillämpa. At the beginning of 2018, the new International Financial Reporting Standard (IFRS 9) developed by the International Accounting Standards Board (IASB), began to be valid. The standard replaces the previous International Accounting Standard (IAS) 39, which deals with financial instruments, and is developed after the major financial crisis during the 2000s. In correlation to the implementation of IFRS 9, a company's classification, reclassification, recognition and valuation and impairment of financial assets may be affected differently. As a result, there can be major differences between the Swedish regulatory framework K3, that is based on IFRS, and the new IFRS standard for financial assets. This study is a comparative analysis with hypothetical cases where three fictitious companies are compared to highlight the differences that exist between K3 and Rådet för finansiell rapportering (RFR) 2/IFRS in the management of financial assets. The parts that are brought up in the study are classification, reclassification, accounting and valuation as well as impairment. The differences that arise are mainly analyzed from a modified stakeholder perspective with elements of positive accounting theory and opportunities for dividend. The analysis in this study is largely based on the qualitative characteristics stated in the IASB Performance Framework and in the Accounting Board's guidance for K3. The qualitative characteristics are analyzed based on a stakeholder perspective with investors and business leaders in focus. Investors have a financial interest in companies and request financial information from companies that may affect their forecasts and decision making. Business executives use the financial information to make important decisions in the company. It is also important for the business manager to see if one of the standards has a positive effect on the accounting and is therefore preferable. The purpose of this study is to highlight the most significant differences regarding financial assets, their procedures and how these differences affect investors and business managers but also the dividend opportunities of a company. A presentation of the two regulations is made at the beginning of the study for an easier reading comprehension and to give the reader an understanding of the two accounting standards. The analysis of stakeholder theory helps to highlight the differences in K3 and RFR 2/IFRS 9 for the analysis of the qualitative characteristics of the report. The results in this study shows that the differences between the regulations are primarily accounting techniques in how the financial information is presented. At the same time the main difference between K3 and RFR 2/IFRS 9 regarding impairment does not affect the long-term economy of the company. The conclusions from the study shows that some of the companies qualitative characteristics will be strengthened if they choose to apply RFR 2/IFRS instead ofK3, seen from the perspective of the stakeholders in the study. If a company chooses to applyK3 instead, their dividend opportunities will be a lot bigger in an earlier stage due to the accrual effects. In addition, the study has practically contributed to demonstrate how companies effectively can apply the standards K3 and RFR 2/IFRS 9, that determine which of the standards will suit them best when choosing between them.

Efter den globala finanskrisen år 2008 riktades en stor kritik mot standarden IAS 39 Finansiella instrument: Redovisning och värdering. Denna kritik grundade sig i att standarden var allt för komplicerad. Detta påpekades redan vid dess publicering år 1999. Som svar på denna kritik började IASB att ta fram en ny standard, IFRS 9 Finansiella Instrument, som blev obligatorisk att tillämpa från och med 1 januari år 2018. Vid tillämpning av IFRS 9 kommer företag ges bättre förutsättningar för att utforma en redovisning som tillhandahåller en mer rättvisande bild av hur risker med finansiella instrument hanteras. Motsvarande standard i K3 finns i regelverkets kapitel 11 respektive kapitel 12. Vid tillämpning av kapitel 11 redovisas tillgångar enligt anskaffningsvärdet och vid tillämpning av kapitel 12 används verkligt värde. Vilket kapitel som ska följas är upp till användarna av regelverket. K3 bygger i grunden på ”IFRS for SMEs”. Onoterade svenska moderbolag har möjlighet att välja om de vill tillämpa K3 eller IFRS. Detta val har på senare år blivit ett strategiskt val för bolagen. Denna uppsats är en kvalitativ studie som bygger på en abduktiv ansats. I studien presenteras en komparativ analys som med hjälp av typfall utreder skillnader som kan uppkomma om svenska onoterade moderbolag väljer att frivilligt tillämpa IFRS eller tillämpar K3. Skillnaderna mellan de olika standarderna som undersöks är begränsade till klassificering, värdering och nedskrivning. Typfallen är konstruerade för att tydligt visa de skillnader som uppstår i redovisningen av just dessa områden och hur de påverkar moderbolagens finansiella ställning ur ett intressentperspektiv. I denna studie har en avgränsning gjorts att endast behandla de primära intressenterna, aktieägare och långivare. I analysen belyses de mest väsentliga skillnader som uppstår vid redovisningen och som påverkar moderbolagens finansiella ställning. De skillnader som framkommit i typfallen har analyserats utifrån de valda intressenternas perspektiv. Detta för att se vilken tillämpning som är mest fördelaktig. Både aktieägare och långivare efterfrågar sådan information som kan påverka deras beslutsfattande. I analysen granskas också hur väl de båda regelverken tillämpar sina kvalitativa egenskaper. Syftet med studien är att visa hur ett svenskt onoterat aktiebolags val av regelverk påverkar redovisningen av deras finansiella tillgångar. Genom att belysa de mest väsentliga skillnaderna mellan IFRS 9 och K3s kapitel 11 syftar studien vidare på att tillföra kunskap om de distinktioner som förekommer mellan regelverken. Denna kunskap kommer i sin tur att visa hur valet av regelverk påverkar den finansiella informationen utifrån ett intressentperspektiv. Resultatet av studien utmynnar i att det förekommer skillnader mellan regelverken gällande redovisning av finansiella tillgångar. De främsta skillnaderna uppstår vid de olika regelverkens grad av försiktighet, speciellt avseende nedskrivning. Slutsatsen är att finansiella tillgångar redovisade i enlighet med IFRS 9 beskriver den ekonomiska verkligheten bättre ur ett intressentperspektiv. På så vis kan aktieägare och långivare få bättre underlag för ekonomiska beslut. Following the global financial crisis in 2008, a major criticism was made of the standard IAS 39 Financial Instruments: Recognition and Measurement. This criticism was based on the fact that the standard was all too complicated. This was already pointed out at the time of its publication in 1999. In response to this criticism, the IASB began to produce a new standard, IFRS 9 Financial Instruments, which became mandatory from January 1, 2018. When applying IFRS 9, companies will be given better prerequisites for to design an account that provides a more accurate picture of how risks with financial instruments are managed. Corresponding standards in K3 are contained in chapter 11 and chapter 12 of the regulation. For the application of Chapter 11, assets are reported at purchase value and, in applying Chapter 12, fair value is used. Which chapter to be followed is up to the users of the regulation. K3 is basically based on "IFRS for SMEs". Unlisted Swedish parent companies have the option to choose whether to apply K3 or IFRS. In recent years, this choice has become a strategic choice for the companies. This essay is a qualitative study based on an abductive approach. The study presents a comparative analysis that, by typing, investigates differences that may occur if Swedish unlisted parent companies choose to voluntarily apply IFRS or apply K3. The differences between the different standards examined are limited to classification, valuation and impairment. Types are designed to clearly show the differences that arise in the accounting of these areas and how they affect the parent company's financial position from a stakeholder perspective. In this study, a delimitation has been made to treat only primary stakeholders, shareholders and lenders. The analysis highlights the most significant differences that arise in the accounts and affect the parent company's financial position. The differences found in the cases have been analyzed from the perspective of the primary stakeholders. This to see which application is most beneficial. Both shareholders and lenders demand information that may affect their decision making. The analysis also examines how well the two regulations apply their qualitative properties. The purpose of the study is to show how a Swedish unlisted company's choice of regulatory framework affects the accounting of their financial assets. By highlighting the most significant differences between Chapter 11 of K3 and IFRS 9, the study aims at providing knowledge about III the distinctions that occur between the regulations. This knowledge, in turn, will show how the choice of regulatory framework affects financial information from an interest perspective. The result of the study suggests that there are differences between the rules governing accounting for financial assets. The main differences arise from the degree of caution of the various regulations, especially regarding impairment. The conclusion is that financial assets reported in accordance with IFRS 9 describes the economic reality better from a stakeholder perspective. In this way, shareholders and lenders can get better basis for financial decisions. This paper is written in Swedish.