The challenges faced by reporting entities on their transition to international financial reporting standards:a qualitative study

This study explores the challenges of implementing International Financial Reporting Standards (IFRS) at the organisational level. Based on interviews with experts with aggregated experience relating to the transition projects of over 170 reporting entities, this paper highlights the main challenges in delivering a successful implementation of IFRS. The findings show that the problems faced in implementation include lack of education and training, securing executive-level support, identifying and responding to the wider business-related implications of the transition, and issues with capturing the necessary information for reporting under IFRS.This paper complements the existing literature and offers a qualitative alternative to considering the transition to IFRS, offering insight into the organisational context of IFRS implementation. These insights are useful not only from a historic perspective, but also for organisations and regulators in the many jurisdictions where IFRS is permitted but not required, where more reporting entities will voluntarily move to IFRS-based reporting in the future. More broadly, they are also applicable to the challenges faced in implementing new and significantly revised IFRSs.

The international harmonization process of public accounting in Portugal: the perspective of different stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.

Horizontal pressures in cylindrical metal silos and comparison with different international standards

The focus of this research was to evaluate the horizontal pressures on a cylindrical metal silo of corrugated walls and flat bottom with 1.82m diameter and 5.4m high, and to compare the values with those obtained theoretically by the ISO 11697, EP 433 and AS 3774 standards. The silo was symmetrically filled and constant speed with wheat cv. soft red for two different height/diameter ratios (H/D) and was unloaded through three orifices with a diameter of 71.6mm, one concentric and two eccentrics. Horizontal pressures were measured on the walls of the silo at three positions using hydraulic type pressure cells. The results showed that shortly after the start of the unloading, there was a mass flow above the quota of H/D = 1.2, whereas below this quota funnel flow occurred. It can be said that the EP 433 standard was more appropriate to predict horizontal pressures in silos in H/D ratio = 1.0, with eccentric unloading. For the H/D ratio = 1.5, AS 3774 standard was the one that produced values closer to the experimental.

Governance of Healthcare Data: International Standards and Recommendations

In the global phenomenon, the aging population becomes a critical issue. Data and information concerning elderly citizens are increasing and are not well organized. In addition, these unstructured data and information cause the problems for decision makers. Since we live in a digital world, Information Technology is considered to be a tool in order to solve problems. Data, information, and knowledge are crucial components to facilitate success in IT service system. Therefore, it is necessary to study how to organize or to govern data from various sources related elderly citizens. The research is conducted due to the fact that there is no internationally accepted holistic framework for governance of data. The research limits the scope to study on the healthcare domain; however, the results can be applied to the other areas. The research starts with an ongoing research of Dahlberg and Nokkala (2015) as a theory. It explains the classification of existing data sources and their characteristics with the focus on managerial perspectives. Then the studies of existing frameworks at international and national level organizations have been performed to show the current frameworks, which have been used and are useful in compiling data on elderly citizens. The international organizations in this research are selected based on their reputations and the reliability to obtain information. The selected countries at national level provide different point of views between two countries. Australia is a forerunner in IT governance while Thailand is the country which the author has familiar knowledge of the current situation. Considered the discussions of frameworks at international and national organizations level illustrate the main characteristics of each framework. At international organization level gives precedence to the interoperability of exchanging data and information between different parties. Whereas at national level shows the importance of the acknowledgement of using frameworks throughout the country in order to make the frameworks to be effective. After the studies of both international and national organization levels, the thesis shows the summarized tables to answer the fitness to the proposed framework by Dahlberg and Nokkala whether the framework help to consolidate data from various sources with different formats, hierarchies, structures, velocities, and other attributes of data storages. In addition, suggestions and recommendations will be proposed for the future research.

Le Tribunal pénal international pour l'ex-Yougoslavie (TPIY) et les exigences systémiques d'équité: la confrontation d'une juridiction internationale aux standards du procès équitable établis par la Cour européenne des droits de l'Homme (CEDH)

Le Conseil de sécurité de l'ONU, par sa Résolution 827, institue le 25 mai 1993, un tribunal pénal international (TPIY) ayant pour but du juger les personnes présumées responsables de violations graves du droit international humanitaire commises sur le territoire de l'ex-Yougoslavie depuis 1991. Ainsi, près de cinquante ans après le procès de Nuremberg, des personnes physiques sont à nouveau poursuivies devant une juridiction pénale internationale. Toutefois, depuis ce procès mémorable l'ordre juridique international a beaucoup changé; le TPIY ne ressemble pas au Tribunal militaire de Nuremberg et les conventions relatives aux droits de l'Homme reconnaissent maintenant un droit fondamental à un procès équitable de tout accusé. Notre étude porte sur l'un des aspects du droit à un procès équitable qualifié d'équité systémique et qui comprend le droit d'être jugé par un tribunal établi par la loi, qui soit compétent, indépendant et impartial. Nous analysons les caractéristiques du TPIY à la lumière du droit comparé et plus particulièrement en examinant si cette institution judiciaire internationale répond aux exigences du principe de l'équité systémique tel que défini à l'article 6 de la Convention européenne des droits de l'Homme (CEDH) et tel qu'interprété par la jurisprudence d'une institution judiciaire supranationale, la Cour européenne des droits de l'Homme. Les conclusions de notre étude sont que le TPIY satisfait en partie aux exigences de l'équité systémique; son indépendance et son impartialité sont sujettes à caution selon les paramètres du standard de la CEDH.

The UK Professional Standards Framework: applying it to support for international students

This is a part of a collection of materials developed by the HEAcademy Subject Centre for Languages, linguistics and area studies. The materials provide reflective activities designed to engage teachers with some of the key issues in working with international students and practical ideas for ways in which these can be addressed. They will be of particular interest to new staff or anyone new to working with international students.

The UK Professional Standards Framework: applying it to support for international students

This is a part of a collection of materials developed by the HEAcademy Subject Centre for Languages, linguistics and area studies. The materials provide reflective activities designed to engage teachers with some of the key issues in working with international students and practical ideas for ways in which these can be addressed. They will be of particular interest to new staff or anyone new to working with international students.

The UK Professional Standards Framework: applying it to support for international students

This is a part of a collection of materials developed by the HEAcademy Subject Centre for Languages, linguistics and area studies. The materials provide reflective activities designed to engage teachers with some of the key issues in working with international students and practical ideas for ways in which these can be addressed. They will be of particular interest to new staff or anyone new to working with international students.

The UK Professional Standards Framework: applying it to support for international students

This is a part of a collection of materials developed by the HEAcademy Subject Centre for Languages, linguistics and area studies. The materials provide reflective activities designed to engage teachers with some of the key issues in working with international students and practical ideas for ways in which these can be addressed. They will be of particular interest to new staff or anyone new to working with international students.

The Bureau International des Poids et Mesures: establishing standards in the physical sciences

In a vault on the outskirts of Paris, a cylinder of platinum-iridium sits in a safe under three layers of glass. It is the kilogram, kept by the Bureau International des Poids et Mesures (BIPM), which is the international home of metrology. Metrology is the science of measurement, and it is of fundamental importance to us all. It is essential for trade, commerce, navigation, transport, communication, surveying, engineering, and construction. It is essential for medical diagnosis and treatment, health and safety, food and consumer protection, and for preserving the environment—e.g., measuring ozone in the atmosphere. Many of these applications are of particular relevance to chemistry and thus to IUPAC. In all these activities we need to make measurements reliably—to an appropriate and known level of uncertainty. The financial implications of metrology are enormous. In the United States, for example, some 15% of the gross domestic product is spent on healthcare, involving reliable quantitative measurements for both diagnosis and treatment.

Strategic use of private standards to enhance international competitiveness: Vegetable exports from Kenya and elsewhere

The paper examines how European retailers are using private standards for food safety and,quality as risk management and competitive tools and the strategic responses of leading Kenyan and other developing country supplier/exporters to such standards. Despite measures to harmonize a 'single market', the European fresh produce market is very diverse in terms of consumer preferences, structural dynamics and attention to and enforcement of food safety and other standards. Leading Kenyan fresh produce suppliers have re-positioned themselves at the high end, including 'high care', segments of the market - precisely those that are most demanding in terms of quality assurance and food safety systems. An array of factors have influenced this strategic positioning, including relatively high international freight costs, the emergence of more effective competition in mainstream product lines, relatively low labor costs for produce preparation, and strong market relationships with selected retail chains. To succeed in this demanding market segment, the industry has had to invest substantially in improved production and procurement systems, upgraded pack house facilities, and quality assurance/food safety management systems. (C) 2005 Elsevier Ltd. All rights reserved.

Allelic size standards and reference genotypes to unify international cocoa (Theobroma cacao L.) microsatellite data

Standardisation of microsatellite allele profiles between laboratories is of fundamental importance to the transferability of genetic fingerprint data and the identification of clonal individuals held at multiple sites. Here we describe two methods of standardisation applied to the microsatellite fingerprinting of 429 Theobroma cacao L. trees representing 345 accessions held in the worlds largest Cocoa Intermediate Quarantine facility: the use of a partial allelic ladder through the production of 46 cloned and sequenced allelic standards (AJ748464 to AJ48509), and the use of standard genotypes selected to display a diverse allelic range. Until now a lack of accurate and transferable identification information has impeded efforts to genetically improve the cocoa crop. To address this need, a global initiative to fingerprint all international cocoa germplasm collections using a common set of 15 microsatellite markers is in progress. Data reported here have been deposited with the International Cocoa Germplasm Database and form the basis of a searchable resource for clonal identification. To our knowledge, this is the first quarantine facility to be completely genotyped using microsatellite markers for the purpose of quality control and clonal identification. Implications of the results for retrospective tracking of labelling errors are briefly explored.