Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland

Abstract

Recent years have witnessed a significant shift in the financial reporting frameworks available in the UK and Ireland affecting entities of all sizes with the Financial Reporting Council issuing three financial reporting standards replacing the extant UK GAAP. This paper reports the results of a content analysis of 151 comment letters sent to the standard-setter in response to its policy proposal. The paper explains why the standard-setter stepped back from its controversial proposal to enforce IFRS for SMEs based on the absence of public accountability. Additionally, the standard-setter addressed all concerns positively apart from two, representing two anomalies. First, despite being opposed by the majority of the respondents, the standard-setter published a new framework for wholly-owned subsidiaries of listed companies allowing them to make substantially less disclosure. Second, the standard-setter is yet to respond to the call by the accounting profession and the Not-for-profit sector to publish a sector-specific framework.     

Towards an Integrated Statistical System at Statistics Netherlands*

Changes in circumstances put pressure on Statistics Netherlands (SN) to redesign the way its statistics are produced. Key developments are: the changing needs of data‐users, growing competition, pressure to reduce the survey burden on enterprises, emerging new technologies and methodologies and, first and foremost, the need for more efficiency because of budget cuts. This paper describes how SN, and especially its business statistics, can adapt to these new circumstances. We envisage an optimum situation as one with a single standardised production line for all statistics and a central data repository at its core. This single production line is supported by generic and standardised tools, metadata and workflow management. However, it is clear that such an optimum situation cannot be realised in just a few years. It should be seen as the point on the horizon. Therefore, we also describe the first transformation steps from the product‐based stovepipe‐oriented statistical process of the past to a more integrated process of the future. A similar modernisation process exists in the area of social statistics. In the near future both systems of business and social statistics are expected to connect at pivotal points and eventually converge on one overall business architecture for SN. Discussions about such an overall business architecture for SN have already been started and the first core projects have been set up.     

商业银行经营革命：流程银行的构想与现实

传统商业银行是典型的“部门银行”,其在业务流程、组织结构、管理方式以及企业文化上存在诸多缺陷。“流程银行”是一种全新管理模式,根据客户或市场需求设定业务流程,再根据业务流程设机构和配置人员;业务流程步骤经过整合,形成流程模块,可以避免重复劳作从而提高管理效率;围绕着业务流程,各环节配合衔接紧密,资源配置效率高。从“部门银行”向“流程银行”转型是中国商业银行经营改革的主导方向。     

竞争对手随机进入具有随机寿命创新项目价值评估

在考虑了行业内不完全市场竞争条件下,竞争对手的随机进入及新技术随机出现对项目投资机会的价值影响,假设标的资产服从跳--扩散过程,获得了技术创新成果转化项目的投资机会的价值的模型.研究结果表明,若忽视行业中不完全市场竞争、竞争对手随机进入及新技术随机出现的影响,将会造成投资项目价值的不合理的估计.     

上市公司社会责任报告解读与完善建议

国内关于社会责任信息披露的研究主要以年报为主，本文以（2006年20份专门的社会责任报告为研究对象，对报告进行内容分析和整体质量解读。本文认为，社会责任报告是公司传递社会责任信息的有效途径，政策指引对相关披露具有良好的引导推动作用，并且公司之间形成了披露的示范效应；但也发现公司对社会责任理解存在偏差、披露缺乏中立性、形式重于实质等问题。本文最后提出了完善社会责任报告的建议与思考。     

高校党建工作责任制的探索与思考

高校基层党组织建设在高校党建工作中占有十分重要的地位。高校应深入贯彻党的十七大精神，按照改革创新、与时俱进的要求推进高校基层党建责任制，紧密结合高校改革发展稳定的实际，积极探索符合高校情况的党建责任制，使高校基层党组织建设适应国际国内形势变化的需要。     

Indonesian politics in 2012: coalitions,accountability and the future of democracy

Indonesia is a successful but flawed democracy: while the electoral process has worked well, the quality of democratic governance is less encouraging. Missing from the equation between elections and democracy is political accountability. Parties’ obsession with coalition building as a route to political power has made it difficult for voters to attribute success or failure to elected officials. Coalition government allows politicians to send contradictory messages, and in 2012 religious minorities – which are neither banned nor protected – have paid a heavy price for the lack of accountability and leadership. In Jakarta an outsider, Joko Widodo, won the gubernatorial election despite facing an incumbent backed by a broad coalition. His victory illustrates that coalition building does not guarantee success, and that the electorate is mature enough not to be swayed by appeals to religious and ethnic sentiment. This gives heart to those hoping to strengthen democracy and democratic values in Indonesia.     

真空快速润麦工艺参数的试验研究

通过实验室试验,探索影响真空快速润麦的主要因素,对真空快速润麦工艺参数进行研究分析,为建设工业自动化生产线成套装备的设计提供技术支撑。     

计算机网络中的计时进程及链路层应用

本文首先简述链路层的环境,然后对计时进程设计、链路层的超时和繁忙状态处理作了详细的分析说明。