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Background: This article evaluates the evolution of physical activity and health research in China through a bibliometric analysis focused on number of publications, study areas, and sex balance in authorship. Methods: A systematic review was conducted by the Global Observatory for Physical Activity for "physical activity and health" publications between 1950 and 2019. Here, we focus on the 610 Chinese publications identified, defined as those in which data collection took place in China. We assessed the number of publications, classified them into 5 areas (1) surveillance, (2) correlates and determinants, (3) health consequences, (4) interventions, and (5) policy, and analyzed female participation in authorship. Results: The first Chinese publication identified in the review was in 1990. Since, the average number of physical activity and health publications increased from one per year in the 1990s to 7.6 per year in the 2000s, and to 47 per year in the 2010s. Most publications focused on the correlates and determinants (38.7%) and the health consequences of physical activity (35.9%). Physical activity policy accounted for 2.3% of the publications. In the 1990s, 64% of the publications included at least one female author; this proportion increased to 90% in the 2010s. Conclusion: Despite a slow start, China's research on physical activity and health has grown rapidly since 2000. The distribution of publications by study areas and female participation in authorship is similar to that observed globally, with fewer publications focused on interventions and policy as compared with other topics. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper examines if politicians react to events they cannot control to avoid political blame and if voters hold politicians accountable for functions beyond their office. I focus on the response of mayors and voters to a farmland tax implemented by the Italian central government. I investigate how the municipalities affected by the new policy adjust to it and study if the election odds of the incumbent mayor's party in towns subject to the tax are affected. Mayors increase spending in municipalities where the tax is implemented. Average spending grows by 1.38 euro (about a 1% increase) and it is financed by increased borrowing which expands by 0.64 euro per capita, on average. Voters do not seem to punish the local incumbent for a policy decided by the national government. Two factors may have contributed to offsetting the electoral impact. The first is greater spending in those municipalities where the incumbent is on the ballot. The second is a media account of the policy which was factual and not biased against the local incumbent. Overall, these findings suggest politicians react to policies that are fully out of their hands, potentially to avoid electoral punishment. [ABSTRACT FROM AUTHOR]

Fire regimes are changing globally, leading to an increased need for management interventions to protect human lives and interests, potentially conflicting with biodiversity conservation. We conceptualized 5 major aspects of the process required to address threats to flora and used this conceptual model to examine and identify areas for improvement. We focused on threat identification, policy design, and action implementation. We illustrated the application of the conceptual model through a case study in southeastern Australia, where policies have been designed to prevent hazard reduction burns from exposing threatened flora to high‐frequency fire (HFF). We examined whether threatened species have been accurately identified as threatened by HFF, species were accounted for in key policies, and implementation of the policy reduced the incidence of HFF for target species. Species were mostly identified accurately as being threatened by HFF, and, broadly, the policy effectively minimized the threat from HFF. However, 96 species did not have HFF identified as a threat, and another 36 were missing from the policy entirely. Outcomes regarding the reduction of threat from HFF since policy introduction were species specific, despite an average increase in fire interval of 2 years. Despite the policy, over half (55%) the species studied have been affected by HFF since the policy was introduced. Although relatively minor improvements could optimize threat identification and policy design, the mixed success of action implementation highlights limitations that warrant further investigation. Our conceptual model enabled us to make clear and targeted recommendations for how different aspects of the policy could be improved and where further work is needed. We propose the conceptual model can be useful in a variety of contexts. [ABSTRACT FROM AUTHOR]

Copyright of European Policy Analysis is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The analysis presents the effects and supervisory experience of the transition to IFRS 17 applicable to the insurance sector from 1 January 2023. The new standard is significant as it sets out a harmonised methodology for insurance contracts based on fair value, which is also the greatest challenge. It is estimated that the sector spent HUF 13.5 billion between 2018 and 2023 to prepare for IFRS 17. Three insurers report under IFRS: the accounting policies of these companies have changed significantly, and the transition has resulted in an overall increase in their equity. Twelve other insurers belonging to international groups prepare IFRS calculations for the group accounts. The application of IFRS 17 mainly affects these entities in terms of business plans and performance measurement. For these institutions, the analysis of IFRS calculations showed that the impact on equity varies in direction and magnitude, but that overall the application of IFRS would result in an increase in equity. [ABSTRACT FROM AUTHOR]

Executive Summary: This article highlights the importance of accounting for the dead in migration contexts, from international humanitarian law (IHL), international human rights law (IHRL), and forensic perspectives. Starting by reviewing obligations under IHL and IHRL for the processes of accounting, the article discusses forensic action and the role that accounting can play to protect the dead and clarify the fate and whereabouts of the missing for their families. Considering the complexity of missing and deceased migrant cases, this problem must be approached from several complementary angles, including States codifying international legal obligations related to accounting for the dead in domestic legal or policy frameworks; developing national mechanisms to collect, centralize, and report disaggregated information on migrant deaths; addressing migrant deaths from a public health perspective; pursuing identification efforts including participating in transnational coordination mechanisms; developing strong partnerships with civil society actors; and coupling accounting initiatives with policies that promote the search for missing migrants. [ABSTRACT FROM AUTHOR]

Two papers on the nature of equity and its implication for accounting and public policy are introduced. [ABSTRACT FROM AUTHOR]

In accordance with the theme of the Yuri Ijiri lectures, I focus on something foundational to accounting: the communication of uncertainty through accounting numbers. I do so in the context of providing information to investors about "the amount, timing, and uncertainty of future cash flows", an objective of accounting standard setters (with emphasis added). I outline accounting principles that convey uncertainty and discuss the implications for a financial statement analysis that extracts information about uncertainty. I also show how accounting-based valuation is modified to incorporate that information. Asset pricing in finance deals with risk and uses accounting numbers to do so. I explain how that endeavor might be improved by recognizing the accounting for uncertainty. That puts accounting and finance on the same platform. Finally, I address normative issues of accounting policy for conveying information about the uncertainty of future cash flows. [ABSTRACT FROM AUTHOR]

A series of research papers that appeared from 2000 to 2009 made the case that the UK authorities in the 1950s, 1960s, and 1970s eschewed Phillips-curve-based analysis and that, consequently, the UK Great Inflation of the 1970s should not be regarded as resulting from policymakers' pursuit of a perceived long-run inflation/unemployment trade-off. The position advanced in these 2000−2009 papers was that, instead, UK economic policy until 1979 subscribed to a nonmonetary perspective on inflation. This perspective implied UK authorities' rejection of Phillips-curve-type trade-off analysis, but it also meant that they misjudged the importance of monetary policy in inflation control, thereby compounding the country's inflation problem. When this series of papers began to appear at the start of the 2000s, the trade-off-centered interpretation of the US Great Inflation was highly prevalent and was also being applied to the UK Great Inflation. By late in the decade, however, the case—as outlined in the 2000−2009 papers—against Phillips-curve-based accounts of historical policy conduct had gained notable acceptance among central bankers and academic researchers who discussed the UK Great Inflation. This article corrects erroneous statements that the challenge to Phillips-curve-based accounts of historical UK policymaker behavior only appeared in research starting in the 2010s. [ABSTRACT FROM AUTHOR]

Copyright of International Journal of Disciplines Economics & Administrative Scienves Studies is the property of International Journal of Disciplines in Economics & Administrative Sciences Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Informal childcare care by grandparents, other relatives or friends is an important source of support in many Western countries, including Germany. Yet the role of this type of care is often overlooked in accounts of social policies supporting families with children, which tend to focus on formal childcare. This article examines whether the large formal childcare expansion occurring in Germany in the last two decades has been accompanied by similar or opposite trends in informal childcare usage. It argues that accounting for both formal and informal childcare can offer a more accurate assessment of defamilisation effects of family policies. Drawing on representative data from the German Socio‐Economic Panel the analysis identifies long‐run developments of childcare arrangements for children aged 1–10 between 1997 and 2020, offering for the first time a comprehensive picture of how families with children of different ages mix informal care and service provision. Results show that on average the expansion of formal childcare was not associated with an equal reduction in informal childcare, lending little support to the crowding‐out hypothesis. Further analyses distinguishing between population groups with different propensity to use formal childcare reveal, unexpectedly, remarkable similarities in the use of informal care throughout the period examined. The only exception are families with a migrant background, who tend to use informal childcare less than their counterparts. The general trend is, however, one whereby informal and formal care are increasingly combined. [ABSTRACT FROM AUTHOR]

Are policymakers rewarded in elections when they succeed in moving public policy in their ideological direction? Or do they face a thermostatic backlash, as citizens judge their policy moves as too hot or too cold? Our analysis of Congressional election outcomes since 1948 adds information on Congressional policy actions to traditional election models emphasizing the surge and decline of presidential support and referendums based on presidential approval and the economy. We find that the electorate reacts to the ideological direction of policy, voting against parties that push policy further to the left or the right in both midterm and presidential years. Even after accounting for policy and traditional explanations, however, there remains a large midterm penalty for the president's party. [ABSTRACT FROM AUTHOR]

Shortly after the financial crisis of 2008, Wolfgang Streeck emerged as a highly influential and ambitious critical theorist of capitalism and crisis. Streeck's crisis theory of capitalism is built around an account of neoliberal policy reform as a family of responses to economic upheavals that first emerged during the 1970s. Based on an analysis of four major shocks all occurring in that decade, I argue that Streeck's crisis theory is excessively economistic in its understanding of the crisis tendencies that first propelled neoliberal reform and insufficiently attentive to the global context of their emergence. Theorising the significance of this pivotal historical moment requires more attention to the conflictual entanglements between societies of the Global South and North in the context of decolonisation, war and revolution, and a more nuanced appreciation of the political context of economic reform. [ABSTRACT FROM AUTHOR]

In this paper, we use the results of a survey among Slovenian politicians in order to design an objective function for an optimal control problem with a macroeconometric model for fiscal policy in Slovenia that takes account of policy makers' preferences. The paper discusses three different scenarios in which the policy preferences revealed in interviews can be included in the objective functions of the control problems. These objective functions are then used to calculate optimal fiscal policies for the Slovenian economy until 2030. For this purpose, we utilise the macroeconometric model SLOPOL10 and the OPTCON2 algorithm. The results indicate qualitatively similar behaviour of the optimised dynamic system and a better performance (lower values of the loss due to deviation from "ideal" paths) from a ranking-based approach than from an ad-hoc assumption of policy makers' preferences. We sketch how to integrate the approach in a decision-support system for macroeconomic policy design. [ABSTRACT FROM AUTHOR]

Copyright of Global Journal of Economics & Business is the property of Refaad for Studies, Research & Development and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this study, I examine whether management discloses areas with higher financial reporting risk as critical accounting policies (CAPs) and how investors react to restatements of areas previously disclosed as CAPs. Through CAPs, management annually discloses the accounting policies that it views as most crucial to the portrayal of the firm's financial condition and results and require its most difficult, subjective, and/or complex judgments. I find that CAPs covering four areas are predictive of subsequent restatements: revenue, derivatives, accruals and short-term liabilities, and capitalization of expenditures. In tests of investor reactions to restatements, I find that cumulative abnormal returns to restatements are more severe (negative) when the areas restated were previously disclosed as CAPs. Collectively, these findings support that management discloses area-specific financial reporting risk through CAPs in some, but not all, areas and that investors view restatements of CAP areas as more egregious than restatements of non-CAP areas. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy. Design/methodology/approach: This study is based on data collected from a large sample of all non-financial companies listed on Vietnamese stock exchanges during the period 2016–2020 with 2,435 observations. FEM-ROBUST standard errors regression model is used to examine the relationship between the financial, accounting expertise of CEOs and FRQ through earnings management by discretionary accruals. Findings: The results show that CEOs with financial and accounting expertise have more influence and intervention on earnings management and thus adversely affect FRQ. This behaviour is explained by the fact that CEOs not only have a firm grasp of financial and accounting policies but also know the tricks to interfere with earnings management. Moreover, in the context of emerging economies, CEOs' awareness and management level are still limited and legal sanctions are not yet strict, so when they have power in their hands, CEOs immediately find ways to build a reputation to enhance the power and earnings for the CEOs themselves. Research limitations/implications: The limitation of this study is first of all that the research data are not complete and rich because the companies are prohibited from disclosing information and the cooperation relationship is not close. Next is the new research in only one emerging market – Vietnam – so the generalizability is not high. Originality/value: To the best of the authors' knowledge, this is the first study to examine the impact of CEOs' accounting and finance expertise on FRQ in an emerging economy, contributing to the existing literature regarding the scientific debates about CEOs, CEO characteristics, earnings management and FRQ. [ABSTRACT FROM AUTHOR]

This article explores the relationship between the duration of a vacancy and the starting wage of a new job, using linked data on vacancies, the posting establishments, and the workers eventually filling the vacancies. The unique combination of large-scale, administrative worker, establishment, and vacancy data is critical for separating establishment- and job-level determinants of vacancy duration from worker-level heterogeneity. Conditional on observables, we find that vacancy duration is negatively correlated with the starting wage and its establishment component, with precisely estimated elasticities of − 0.07 and − 0.21 ⁠ , respectively. While the negative relationship is qualitatively consistent with search-theoretic models where firms use the wage as a recruiting device, these elasticities are small, suggesting that firms' wage policies can account only for a small fraction of the variation in vacancy filling across establishments. [ABSTRACT FROM AUTHOR]

Cultural accounting, a nuanced exploration of the interplay be-tween accounting practices and cultural dynamics, takes center stage in this empirical study. The research endeavors to present a thorough overview encompassing theoretical foundations, meth-odological approaches, and implications for accounting practices and policies. Delving into theoretical underpinnings, the study aligns cultural accounting with disciplines such as sociology, anthropology, and critical theory, unraveling intricate cultural dimensions across national, organizational, and individual realms that shape accounting practices. Methodologically, a spotlight is cast on qualitative techniques like ethnography, in-terviews, and case studies, underscoring their contribution to the depth and richness of cultural accounting research. Furthermore, the study probes the impact of cultural accounting on diverse aspects of accounting practices and policies, particularly explor-ing its manifestation in the context of almsgiving culture. Cul-minating in a critical analysis, the research not only identifies gaps in the existing literature but also sets the stage for future research trajectories. This succinct yet comprehensive explora-tion serves as a catalyst for advancing cultural accounting discourse, offering insights poised to influence and inform adaptive accounting practices in our dynamically evolving global milieu. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

China has committed to achieve net carbon neutrality by 2060 to combat global climate change, which will require unprecedented deployment of negative emissions technologies, renewable energies (RE), and complementary infrastructure. At terawatt-scale deployment, land use limitations interact with operational and economic features of power systems. To address this, we developed a spatially resolved resource assessment and power systems planning optimization that models a full year of power system operations, sub-provincial RE siting criteria, and transmission connections. Our modeling results show that wind and solar must be expanded to 2,000 to 3,900 GW each, with one plausible pathway leading to 300 GW/yr combined annual additions in 2046 to 2060, a three-fold increase from today. Over 80% of solar and 55% of wind is constructed within 100 km of major load centers when accounting for current policies regarding land use. Large-scale low-carbon systems must balance key trade-offs in land use, RE resource quality, grid integration, and costs. Under more restrictive RE siting policies, at least 740 GW of distributed solar would become economically feasible in regions with high demand, where utility-scale deployment is limited by competition with agricultural land. Effective planning and policy formulation are necessary to achieve China's climate goals. [ABSTRACT FROM AUTHOR]

Network analysis using mixed graphical modeling is a computational social science approach with the potential to transform decades of sustainable development goals (SDGs) open data from the official SDG Indicators Database into digestible insights using open-source software R. Flexible and free, R provides the ability to perform network analysis. As we demonstrate, network analysis is a promising tool for exploratory analysis in policy evaluation accounting for the systemic nature of the SDG relationships, with a new opportunity to benefit from its statistical power based on large sample sizes without limiting its interpretability and approachability. [ABSTRACT FROM AUTHOR]

Synopsis The research problem This paper examined whether firms' decision to switch from the International Financial Reporting Standards (IFRS) to the new Generally Accepted Accounting Practice in the United Kingdom (New UK GAAP) affects their audit fees. Motivation The New UK GAAP was introduced by the UK regulators to enhance the comparability of financial reports and to reduce the high financial reporting costs associated with IFRS. We aimed to provide evidence on whether the reduced frameworks of IFRS, like the New UK GAAP, are a more cost-effective option. Furthermore, only very few studies analyzed the impact of abandoning IFRS on audit fees, and these found inconsistent results using the public firm data. We aimed to extend the current literature by using the private firm data. The test hypotheses Our first set of hypotheses considered whether the switch from IFRS to the New UK GAAP is associated with audit fees. Our second hypothesis tested whether there is a difference in any such association between larger and smaller firms. Target population We focused on the UK private (i.e., nonlisted) firms that have previously voluntarily adopted the IFRS. Adopted methodology We used regression analyses, difference-in-differences (DID) analyses, various matching methods for robustness, and analyses of firms' financial reports. Analyses Using the UK private (i.e., nonlisted) firm data for the period 2014–2019, we examined the impact of switching from IFRS to the New UK GAAP on audit fees. The data for regression and DID analyses were obtained from the FAME database. We also downloaded the financial reports of two firms from Companies House to analyze the differences in their reports before and after the switch to the New UK GAAP. Findings We found that firms' decision to switch from IFRS to the New UK GAAP significantly reduced their audit fees, with larger firms experiencing an additional reduction in their audit fees following the switch. Through examining the real examples of firms' financial reports, we found consistent evidence that firms turning away from IFRS did take advantage of the disclosure exemptions contained within the New UK GAAP, resulting in reduced disclosure, which may explain the reduced audit fees. Overall, our findings suggest that using full IFRS may still be burdensome for the sampled firms that previously voluntarily adopted the IFRS. The findings also imply that an accounting standard consistent with IFRS but requiring less disclosure, such as the New UK GAAP or the IFRS for Small and Medium-sized Entities, may be welcomed by practitioners and represents a useful alternative for standard setters. [ABSTRACT FROM AUTHOR]

The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, "Revenue from Contracts with Customers", with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to manipulate earnings. During COVID-19, variable considerations in ASC 606 were used to manage earnings as a tool to help firms survive. The study aimed to test the mediating role of earnings management in influencing the effect of variable considerations in ASC 606 on the continuity of the firm. An online questionnaire was sent to financial reporting preparers in US public shareholding firms; 403 valid questionnaires were received. The results of PLS-SEM revealed that crises such as COVID-19 have highlighted the way in which variable considerations in ASC 606 were exploited to manage firms' earnings to ensure their survival. Companies resort to showing their best financial performance, beautifying its financial reports by manipulating profits, using flexibility in accounting policies, but this may negatively affect the country's entire economy by collapsing companies and creating more financial crises that cannot be easily addressed. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to unravel the intricate relationship between hidden losses, valuation shifts, and accounting policies in the dynamic post-COVID-19 environment. Design/Methodology/Approach: Utilizing a mixed-methods approach, this research involves an extensive review of relevant literature and empirical data analysis to illuminate the interplay between hidden losses and valuation shifts. The focus is on how these factors interact, particularly in response to the market volatility brought about by the pandemic. Findings: The research highlights the emergence of hidden losses and shifts in valuation during the pandemic, prompting businesses to adapt their accounting policies to the evolving market conditions. As the crisis recedes and economic recovery progresses, organizations are observed recalibrating their accounting strategies to align with the changing economic landscape. Practical Implications: The research highlights the emergence of hidden losses and shifts in valuation during the pandemic, prompting businesses to adapt their accounting policies to the evolving market conditions. As the crisis recedes and economic recovery progresses, organizations are observed recalibrating their accounting strategies to align with the changing economic landscape. Originality/Value: The originality of this study lies in its comprehensive analysis of the relationship between hidden losses, valuation shifts, and accounting policies within the context of the COVID-19 pandemic. The insights provided contribute to a deeper understanding of the challenges and adaptations faced by businesses in times of crisis. Paper Type: Research Paper

We present forecasts of land-use/land-cover (LULC) change for Switzerland for three time-steps in the 21st century under the representative concentration pathways 4.5 and 8.5, and at 100-m spatial and 14-class thematic resolution. We modelled the spatial suitability for each LULC class with a neural network (NN) using > 200 predictors and accounting for climate and policy changes. We improved model performance by using a data augmentation algorithm that synthetically increased the number of cells of underrepresented classes, resulting in an overall quantity disagreement of 0.053 and allocation disagreement of 0.15, which indicate good prediction accuracy. These class-specific spatial suitability maps outputted by the NN were then merged in a single LULC map per time-step using the CLUE-S algorithm, accounting for LULC demand for the future and a set of LULC transition rules. As the first LULC forecast for Switzerland at a thematic resolution comparable to available LULC maps for the past, this product lends itself to applications in land-use planning, resource management, ecological and hydraulic modelling, habitat restoration and conservation. [ABSTRACT FROM AUTHOR]

Michael Jacobs and Andrew Hindmoor's analysis of 'Labour, left and right' is a salutary corrective to 'electoral-ideological' accounts of party strategy in Britain, and rightly urges scholars to pay more attention to substantive 'policy reasoning'. Jacobs and Hindmoor's account of Labour policy is only partly convincing, however, because it is based on a sharp distinction between left-wing 'structural reform' and moderate 'redistributive' strategies which is difficult to justify historically, and understates the importance of social policy commitments to Labour's positioning. This article argues that Labour's policy trajectory since the 1980s is better understood through a fiscal lens, which reflects the importance of costings debates in UK general election campaigns and of Shadow Chancellors in opposition policy-making. Shifts in Labour's positioning can thus be explained by looking at the interplay between the party's economic thought, the leadership's perception of its electoral needs, and the changing budgetary context. [ABSTRACT FROM AUTHOR]

This paper examines the single and the joint influence of environmental policy stringency and oil prices on green innovation, admitting the possibility of different magnitudes of the response of innovation depending upon whether oil prices are increasing or decreasing, and accounting for endogeneity of policies. A panel data set of OECD countries is used over the period 1990–2016. Results suggest that increasing the stringency of environmental regulation can, beyond inducing green innovation, shield the effect of oil prices on innovation. In addition, a more stringent environmental policy reduces the asymmetric response of innovation when oil price increases or decreases. Thus, environmental policy and oil prices can be complements when inducing green innovation. Exploiting these complementarities requires an interdependent use of environmental and energy policies, through dynamic adjustments of subsidies and taxes on oil prices alongside reasonable levels of stringency in environmental policy. [ABSTRACT FROM AUTHOR]

This literature review focuses on the drivers of Integrated Crop-Livestock-Forestry Systems (ICLFS) adoption by small farmers. It has enabled us to identify current trends and analyze the various drivers of adoption and knowledge gaps. According to the PRISMA literature review protocol, 1,352 scientific publications have been selected and analyzed after a Scopus database search. Data analysis was carried out in two steps. A systematic review was performed with the metadata of scientific publications using the Biblioshiny package of R 4.3.1 software. Then, the 42 most relevant publications were used for a brief narrative synthesis. The results showed that between 2003 and 2023, publications were made in 587 different sources. 73% of publications were scientific articles. 91% of publications were written by an average of 05 co-authors. The effectiveness of Integrated Crop-Livestock-Forestry Systems (ICLFS) practices, the production of organic matter and the effects on farmers' livelihoods are the research topics considered. Five categories of factors were identified to facilitate the adoption of ICLFS by small farmers: (i) farmer profile, (ii) farm characteristics, (iii) economic factors, (iv) institutional factors and (v) biophysical factors. Policy orientations are the most decisive of all the factors identified, followed by the establishment of extension systems and social networks between farmers. This paper makes three main recommendations. Firstly, it recommends the implementation of collaborative research frameworks between West African researchers and those from East Africa, Asia and South America, who have more experience in this area. In addition, this study suggests that future research on the adoption of ICLFS should take into account herd mobility issues in the adoption process. Finally, it suggests that ICLFS should be taken into account in development policies and implemented through action research projects, mostly in West Africa. [ABSTRACT FROM AUTHOR]

This article explores the multifaceted process of aging well in place, conceptualizing place across various scales, encompassing the body, the most intimate scale, the home, and the neighbourhood. Drawing on semi-structured interviews with elderly women residing in Barcelona (N= 30), we investigate their daily needs and strategies for cultivating wellbeing within their immediate environments. Despite facing health challenges and mobility limitations, the study reveals that these women have developed daily routines to care for themselves, maintain activity, and sustain social connections. The findings underscore the significance of local social contacts in providing social, emotional, and instrumental support, both within the home and the broader community. Notably, the research shows the pivotal role of the neighborhood as a space contributing to a positive sense of belonging for the elderly. The participants value walkable, accessible, and secure environments, considering them as conducive spaces for social interaction and physical activity. This nuanced understanding is crucial for addressing the social and emotional needs of the elderly. These factors can be taken into account in the design of policies and programs that address the social and emotional needs of older adults, promoting their autonomy and wellbeing. [ABSTRACT FROM AUTHOR]

Purpose: To analyze the effect of prior period adjustments (PPA) on Equity and on Return on Equity (ROE). Methodology: The Statements of Changes in Equity and the Explanatory Notes of the companies listed on the B3's New Market, from 2010 to 2019, were researched. To analyze the effects of PPA on equity and ROE, the Wilcoxon test was applied. Results: The majority of the identified PPA pertain to changes in accounting policies, notably related to the application of IFRS 9/CPC 48 and IFRS 15/CPC 47 in 2018. This means that companies chose to recognize the effects of adopting these standards retrospectively, with a cumulative effect on equity, without presenting comparative information (accounting choice). There was a statistically significant difference between the average variations in adjusted and unadjusted equity and return on equity (ROE). In other words, it is observed that changes in accounting policies and/or error corrections influence the analysis of these indicators. It is important to note that PPA should not affect the net income for the current period, suggesting that the effects resulting from changes in accounting policies and errors tend to protect present and/or future results at the expense of past results. Contributions of the Study: The main contribution of the study lies in evaluating changes in the equity that do not necessarily result from operating performance or financing strategies, but arising from changes in accounting criteria or errors, which may affect other equity components. [ABSTRACT FROM AUTHOR]

This research aims to examine the gender characteristics, nationality, independence of the board of commissioners and directors in relation to green accounting policies with media exposure as a moderating variable. The population and sample of the study are mining companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2022. The usable population for the research, based on the required data, consists of 29 companies with observations over three years. The analysis method employed is panel data analysis using the EViews application. The research findings demonstrate that the variables of nationality characteristics and company growth have a significant positive influence. However, gender characteristics and the independence of commissioners and directors do not affect green accounting policies. The moderating variable, media exposure, only moderates the variables of nationality characteristics and company growth. [ABSTRACT FROM AUTHOR]

Copyright of Revista Espiga is the property of Revista Espiga and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper examines the impact of firm financial misconduct on its director‐interlocked firms from the perspective of auditors. We argue that when a firm engages in financial misconduct, auditors tend to perceive its director‐interlocked firms as having higher audit risks. This is because accounting policies, procedures and corporate governance can propagate via common directors. Using a sample of listed US firms from 1999 to 2018, we find that auditors charge higher fees for firms whose director‐interlocked firms engage in financial misconduct. Further analyses show that this spillover effect is stronger when focal firms are riskier (when they are financially distressed or have worse earnings quality) or they have weaker alternative monitoring mechanisms (as evidenced by lower institutional shareholding). The effect is also more prominent when the tainted directors hold important positions or the financial misconduct is more severe. We also find that the higher auditor fees arise from not only risk premium but also greater audit effort. Our results are still valid after conducting a series of robustness tests. [ABSTRACT FROM AUTHOR]

This article evaluates the extent to which decision-makers in the public sector implement non-binding accounting standards. Using the example of internal service charges at the state level in Switzerland, the authors show that the implementation of non-binding standards may fail to achieve real transparency because of the ensuing heterogeneous implementation of accounting policies. Research results suggest that the implementation of the recommended ISC policies differed in terms of their intensity, differentiation, and precision. Standard-setters should anticipate an heterogeneous effective take-up of the recommended accounting standards they issue for the public sector, especially when jurisdictions differ in terms of political preferences. This article explores how the implementation of non-binding accounting standards by public entities might lead to heterogenous accounting policy outcomes. Using panel data from the Swiss cantons, the authors studied internal service charges (ISCs) to evaluate what factors may influence the degree to which recommendations are implemented. In contrast with the existing literature, this study is the first to quantify the determinants of ISC use. Fixed effects regressions show that right-wing preferences and financial management organization were positively correlated to ISC use. These results emphasize the impact of political preferences on the degree to which accounting reforms are implemented. [ABSTRACT FROM AUTHOR]

This editorial delves into Brazil's status regarding the adoption of accounting standards for sustainability and explores the emerging research agenda on this subject. Public sector sustainability reporting has recently sparked international debate and has carved out its niche as an emergent research agenda within broader topics such as "accounting reform" or "adoption of accounting standards" in the public sector. While aligning with accounting standards in the public sector echoes past phenomena like Brazil's experience with implementing IPSAS international accounting standards, this movement faces unique challenges, such as a lack of consensus and understanding on the topic, as well as the imperative to involve other epistemic communities throughout various phases of the change. This study also highlights research opportunities, particularly given that the adoption process is still nascent. [ABSTRACT FROM AUTHOR]

In 2005, the Chinese government deployed a new financial instrument to accelerate technological catch-up: government guidance funds (GGFs). These are funds established by central and local governments partnering with private venture capital to invest in state-selected priority sectors. GGFs promise to significantly broaden capital access for high-tech ventures that normally struggle to secure funding. The aggregate numbers are impressive: by 2021, there were more than 1,800 GGFs, with an estimated target capital size of US$1.52 trillion. In practice, however, there are notable gaps between policy ambition and outcomes. Our analysis finds that realized capital fell significantly short of targets, particularly in non-coastal regions, and only 26 per cent of GGFs had met their target capital size by 2021. Several factors account for this policy implementation gap: the lack of quality private-sector partners and ventures, leadership turnover and the inherent difficulties in evaluating the performance of GGFs. [ABSTRACT FROM AUTHOR]

The disabled person is approached as a citizen with equal rights to any other person in the country and in the community to which they belong. The european realities have evolved towards the understanding that the future belongs to the society that takes into account policies and strategies, the diversity of any citizen, without any discrimination. It is about the conceptualization, design and construction of realities that take into account each individual and by this fact meet the needs of everyone without the need for further modifications and adaptations for certain categories of people, such as children, the elderly, people in covalescence. [ABSTRACT FROM AUTHOR]

This paper focuses on the Interstate Commerce Commission's (ICC's) application of accounting to achieve public policy goals for the U.S. railroad industry. The ICC began in 1887 with a mandate to ensure competition in the transportation industry, with rate oversight as one tool. During the Progressive Era, from 1901 to 1921, the ICC used accounting to ensure rate equity; a second implicit goal was to reduce the rail industry's informational asymmetries to investors, morphing over time to ensuring a reasonable return to investors. In the 1920s, the ICC used accounting to reduce securities speculation, facilitate regional rail consolidation, and govern industry finance. This accounting-based model of regulation continued until the Great Depression of the 1930s, when new economic circumstances called into question the ICC's ability to serve the most pressing public policy concerns. The technologies used by the ICC, however, continued to be exploited by other regulatory bodies. [ABSTRACT FROM AUTHOR]

E-businesses (EBEs) may commit legal offenses due to perpetrating cybercrime while doing the commercial activity. According to the findings, various obstacles might deter cybercrime throughout accounting. The study examined the present laws for accounting policy elements and determined those aspects that should be included in the administrative document for e-business enterprise accounting policies. E-businesses must avoid cyber-crime (CC), which has a detrimental influence on the company's brand and diminishes client loyalty to ensure their success. According to the study's findings, the use of information and control functions of accounting can help prevent cyber-crime in the bookkeeping system by increasing the content of individual internal rules. The authors intended to make online payments for EBE-CC as safe, easy, and fast as possible. However, the internet is known for making its users feel anonymous. E-commerce (EC) transactions are vulnerable to cybercrime, resulting in considerable money and personal information losses. [ABSTRACT FROM AUTHOR]

This document explores the impact of the COVID-19 pandemic on the preparation of financial reports in Saudi Arabia. The study used a survey to examine the relationship between precautionary measures for the pandemic and various aspects of financial reporting. The results showed a positive relationship between these measures and the variables studied. The document emphasizes the importance of disclosing information about assumptions and uncertainties in financial statements, particularly in light of the uncertainties caused by the pandemic. It also discusses the challenges faced by auditors and suggests ways to adapt accounting practices. The document concludes by discussing the treatment of subsequent events and the importance of disclosure in light of the pandemic. Overall, the document provides insights into the effects of the pandemic on financial reporting and offers recommendations for accounting practices. However, it acknowledges the limitations of the research and the need for further studies. [Extracted from the article]

The aim of this article is to provide an in-depth analysis of France's P/CVE (preventing and countering violent extremism) policies. The analysis begins with an overview of how different types of extremism have evolved in the country over time and focuses on the current extremist panorama today. Subsequently, it investigates the national P/CVE plans, analysing them at all three levels of intervention (primary, secondary and tertiary) and considering the extent to which they mobilise different stakeholders. This section specifically takes into account educational policies in France. The author finds that France is equipped with very thorough, well-structured plans that mobilise an array of stakeholders, act at various levels and contain specific education policies. Nonetheless, the French strategy is still highly discussed from various perspectives, and some of the undertaken policies and measures have not achieved the expected goals. [ABSTRACT FROM AUTHOR]

Medicaid expansion's (ME) impact on postoperative outcomes after abdominal surgery remains poorly defined. We aimed to evaluate ME's effect on surgical morbidity, mortality, and readmissions in a state that expanded Medicaid (Virginia) compared to a state that did not (Tennessee) over the same time period. Virginia Surgical Quality Collaborative (VSQC) American College of Surgeons National Surgical Quality Improvement Program data for Medicaid, uninsured, and private insurance patients undergoing abdominal procedures before Virginia's ME (3/22/18-12/31/18) were compared with post-ME (1/1/19-12/31/19), as were corresponding non-ME state Tennessee Surgical Quality Collaborative (TSQC) data for the same 2018 and 2019 time periods. Postexpansion odds ratios for 30-d morbidity, 30-d mortality, and 30-d unplanned readmission were estimated using propensity score-adjusted logistic regression models. In Virginia, 4753 abdominal procedures, 2097 pre-ME were compared to 2656 post-ME. In Tennessee, 5956 procedures, 2484 in 2018 were compared to 3472 in 2019. VSQC's proportion of Medicaid population increased following ME (8.9% versus 18.8%, P < 0.001) while uninsured patients decreased (20.4% versus 6.4%, P < 0.001). Post-ME VSQC had fewer 30-d readmissions (12.2% versus 6.0%, P = 0.013). Post-ME VSQC Medicaid patients had significantly lower probability of morbidity (−8.18, 95% confidence interval: −15.52 ∼ −0.84, P = 0.029) and readmission (−6.92, 95% confidence interval: −12.56 ∼ −1.27, P = 0.016) compared to pre-ME. There were no differences in probability of morbidity or readmission in the TSQC Medicaid population between study periods (both P > 0.05); there were no differences in mortality between study periods in VSQC and TSQC patient populations (both P > 0.05). ME was associated with decreased 30-d morbidity and unplanned readmissions in the VSQC. Data-driven policies accounting for ME benefits should be considered. [ABSTRACT FROM AUTHOR]

The threshold dividend strategy, under which dividends are paid only when the insurer's surplus exceeds a pre-determined threshold, has received considerable attention in risk theory. However, in practice, it seems rather unlikely that an insurer will immediately pull back the dividend payments as soon as its surplus level drops below the dividend threshold. Hence, in this paper, we propose a refracted Lévy risk model with delayed dividend pullbacks triggered by a certain Poissonian observation scheme. Leveraging the extensive literature on fluctuation identities for spectrally negative Lévy processes, we obtain explicit expressions for two-sided exit identities of the proposed insurance risk process. Also, penalties are incorporated into the analysis of dividend payouts as a mechanism to penalize for the volatility of the dividend policy and account for an investor's typical preference for more stable cash flows. An explicit expression for the expected (discounted) dividend payouts net of penalties is derived. The criterion for the optimal threshold level that maximizes the expected dividend payouts is also discussed. Finally, several numerical examples are considered to assess the impact of dividend delays on ruin-related quantities. We numerically show that dividend strategies with more steady dividend payouts can be preferred (over the well-known threshold dividend strategy) when penalty fee become too onerous. [ABSTRACT FROM AUTHOR]

Ukraine has the status of a candidate country for joining the European Union according to the decision of the European Council. The process of harmonization of accounting of small enterprises in Ukraine takes place by approaching European directives and international standards of conducting business activities in order to reliably provide information needs. Currently, it is important to study the state and development of small enterprises as a driving force in the formation of market relations, and stable and dynamic development of the country's economy. The purpose of the study is to evaluate the taxation system and its reflection in the accounting policy of small enterprises on the example of small enterprises of the Volyn region. The role and significance of the accounting policy was evaluated and its regulatory and legal regulation was analyzed; a description of the current system of taxation of small enterprises and its reflection in the composition of the accounting policy is given; problematic issues of the taxation system of small enterprises are identified. It was determined that the accounting policy provides a set of methods and procedures for organizing and keeping records and reporting, which were chosen based on the established requirements and specifics of the activities of small enterprises. Organizational aspects of the formation of the accounting policy regarding the choice of the taxation system are proposed. The levels of regulation in the formation of accounting policy are characterized (international, interstate, national, branch and local). The experience of the leading countries of the European Union regarding taxation of small business is analyzed. Today, there are ongoing discussions regarding the abolition of the simplified taxation system, because it is an important tool for tax evasion. In this regard, every year the state does not receive the full amount of tax revenues in the consolidated budget of Ukraine. [ABSTRACT FROM AUTHOR]