Suchergebnisse

On 1 January 2005, all stock exchange listed companies in the European Union (EU) began using International Financial Reporting Standards (IFRS) written by the International Accounting Standards Board (IASB). This article argues that the IASB's introduction of fair value accounting reflects and reinforces changed relations of production in which the financial sector increasingly dominates the productive sector, nationally institutionalized economic systems are undermined, and new forms of economic appropriation are validated. As a private body, the IASB has been able to rapidly introduce the fair value paradigm with little public debate outside specialized financial circles. In contrast to more functionalist views, this article argues that accounting standards are inherently political. Accounting numbers provide some of the key economic anchors around which social relations are structured. Accounting techniques cannot be reduced to questions of efficiency since they set out to quantify and compare things which, by their very nature, are neither quantifiable nor directly comparable. © 2006 Taylor & Francis.

(...) Siniora, Hanna: The Siniora-Amirav model. - S. 30-31.(...)

Ghana has emerged as the test case of what structural adjustment can achieve in overcoming economic stagnation and administrative deficiencies. Since Jerry Rawlings implemented IMF/World Bank-recommended reforms, the results in terms of economic growth and institutional development in the short term have been impressive. The long-term impact, however, remains uncertain, making it far from clear whether Ghana can be considered a model for other countries. The authors in this book look at the issues involved in Ghana's current reform program. For example, can meaningful export diversification be achieved? Must structural adjustment programs necessarily involve heavy social costs for the general public? How does such a reform program affect the regime's support base? What is the likely impact of structural adjustment on state reform?

The Indonesian government has adapted the genre-based approach designing curriculum, thus both English teachers and students need to master the genre aspects: the objective or social function of a text, text structure, and language features. This study aimed at describing the rhetorical pattern of Irwandi Yusuf – Nova Iriansyah's posters during the gubernatorial election in 2017. The object of this study was the strategies used to convince the argument or namely rhetorical pattern. The design of this study was descriptive qualitative research. To obtain the data the researchers used document as an instrument in this study. The result of this study revealed that the posters applied ten strategies: form-based strategy, emotion-based strategy, attention management strategy: use of dramatic statement, using repetition in the form of image and slogan, sketch model participation, detailed benefit change, self-efficacy realized via image, offer further information or services strategy: indirect offers, use slogan, refers to a broader picture, refer to the legal status of the campaign. These strategies that were implemented in the candidates' poster was to convince the message relied on the poster to the target readers. Further, the strategies implied have followed some strategy offered by Barron (2012). Therefore, different advertisement, as well as a poster from the different region, have a different pattern in organizing the ideas and in convincing the target readers. In conclusion, by exploring the rhetoric of the local advertisement, it can expand the material of teaching text structure, language feature and social function of the advertisement text from a different region or country due to the genre is socially constructed.