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Isabel Costa Lourenço Raquel Sarquis Manuel Castelo Branco Cláudio Pais 《Accounting in Europe》2015,12(2):223-232
AbstractThis paper expands the IFRS accounting systems’ classification proposed by Nobes [(2011). IFRS practices and the persistence of accounting system classification. Abacus, 47(3), 267–283] to a broader set of European countries. The results suggest a classification distinguishing between four groups of European countries, and add to the evidence, reported by Kvaal and Nobes [(2010). International differences in IFRS policy choice. Accounting and Business Research, 40(2), 173–187] and Nobes (2011)., that pre-IFRS accounting differences influence the options adopted by firms. This study contributes to the literature suggesting that the widespread adoption of IFRS has not eliminated the differences between national accounting practices and that accounting systems classification did not lose its relevance. 相似文献
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Managing corporate identity: An internal perspective 总被引:1,自引:0,他引:1
Cláudia Simões Sally Dibb Raymond P. Fisk 《Journal of the Academy of Marketing Science》2005,33(2):153-168
Management plays a key role in the development and maintenance of corporate identity, including paying particular attention to the internal and controllable aspects of the process. The progression of research that examines corporate identity is contingent on clarification of the scope of corporate identity management (CIM) and development of generalizable and applicable measures of the construct. This study develops an interdisciplinary measure of the CIM construct by drawing on the literature and primary data, such as exploratory research, a survey, and a follow-up phase. Overall, CIM involves (1) the endorsement of consistent behavior through the diffusion of a company’s mission, values, and goals; (2) the expression and pursuit of brand and image consistency in the organization’s symbols and forms of communication; and (3) the implementation, support, and maintenance of visual systems. The results suggest that CIM includes the dissemination of mission and values, consistent image implementation, and visual identity implementation. 相似文献
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The growth regime prevailing in France since the middle of the 1980s allowed for a recovery of profitability, yet without durable resumption of growth or accumulation of fixed capital. The financialization of this growth regime shows on both the asset and liability sides of the balance sheets. Following a post‐Keynesian framework, we analyse and test the main determinants of real investment and financial capital accumulation for non‐financial companies in France, based on data from the flow‐of‐funds accounts. This analysis points to an arbitrage, prevailing between real and financial accumulation, as a key reason explaining the insufficient recovery of investment. 相似文献
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F. Ferschl Cl. Köhler J. Pahlke H. Schmidbauer W. Hamm Axel v. Godolin H. Pech Hero Moeller H. G. Ruppe K. Lechner G. Kade 《Journal of Economics》1965,25(3-4):479-496
Ohne Zusammenfassung 相似文献
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AbstractWe explain the process and documents that internalise the European Union (EU) Directive No. 2013/34 in Portugal. The Portuguese accounting standard setting body, the Comissão de Normalização Contabilística (CNC), is the entity in charge of the preparation and implementation of accounting standards. As such, CNC was responsible for the implementation of the EU Directive in Portugal. The Directive was approved by Decree-Law No. 98/2015 of 2 June 2015, but many important aspects of the Directive had already been adopted in Portugal when a new accounting system, designated Sistema de Normalização Contabilística (SNC), was introduced in 2009. Decree-Law No. 98/2015 of 2 June 2015 amends the SNC system to incorporate news aspects of the 2013 EU Directive. The current accounting rules in Portugal are strongly aligned with IFRS but some differences exist. 相似文献
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Nicolas Clémenty Jérôme Fernandes Phuong Lien Carion Lucie de Léotoing Ludovic Lamarsalle Fanny Wilquin-Bequet 《Journal of medical economics》2013,16(11):1171-1178
AbstractAims: Novel leadless pacemakers (LPMs) may reduce complications and associated costs related to conventional pacemaker systems. This study sought to estimate the incidence and associated costs of traditional pacemaker complications, in those patients who were eligible for LPM implantation.Methods: A retrospective analysis was conducted on the French National Hospital Database (PMSI), including all patients implanted with a pacemaker in France in 2012, who could have alternatively received an LPM. Complication rates and their associated costs 3 years post-implantation were estimated from the perspective of the French social security system.Results: From a total of 65,553 patients, 11,770 (18%) met the inclusion criteria. Overall, 618 patients (5.3%) had a record of pacemaker complications during follow-up, of which 89% were related to the lead and pocket. Most common were pocket bleeding, lead- or generator-related mechanical complications, and pneumothorax. Overall, the mean cost of pacemaker complications per patient was €6,674?±?3,867 at 3 years. Specifically, €7,143?±?2,685 for pocket bleeding, €5,123?±?2,676 for pneumothorax, and €6,020?±?3,272 for mechanical complications.Conclusions: Major complications associated with the lead and pocket of conventional pacemaker systems are still common, and these represent a significant burden to healthcare systems as they generate substantial costs. 相似文献
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