Search results

Doubts about the easy equation of economic growth and social progress led, in the 1960s, to a renewed interest in social measurement and to the birth of the "social indicators movement." Social Indicators, 1976, a product of that interest, can be read as both a report on social conditions and trends in the United States and a progress report on social indicators research. The volume is best understood against the background of the social indicators movement and of the research it has stimulated. Several research traditions are joined together in the social indicators movement, but they share a concern for measurement, analysis, and the reporting to a general audience of aspects of social conditions. The tradition best reflected in Social Indicators, 1976 stresses the monitoring and reporting of social change. Research work in this tradition emphasizes conceptual and methodological development of measures, improvements in the available data base, the development of social indicator models, and social reporting. In its data selection, treatment of data, organization, and commentary, Social Indicators, 1976 is an improvement over its predecessor, Social Indicators, 1973, though the analysis it contains is notably insufficient. Most of the improvements which should be found in future editions depend upon continued progress in the development of social indicators.

Doubts about the easy equation of economic growth & social progress in the 1960s led to renewed interest in social measurement & to the birth of the 'social indicators movement.' Social Indicators, 1976, (US Office of Management & Budget), a product of that interest, can be read as both a report on social conditions & trends in the US & as a progress report on social indicators research. The volume is best understood against the background of the social indicators movement & of the research it has stimulated. Several research traditions are joined together in the social indicators movement, but they share a concern for measurement, analysis, & the reporting to a general audience of aspects of social conditions. The tradition best reflected in Social Indicators, 1976 stresses monitoring, & reporting social change. Research in this tradition emphasizes conceptual & methodological development of measures, improvements in available data bases, development of social indicator models, & social reporting. In its data selection, treatment of data, organization, & commentary, Social Indicators, 1976, is an improvement over Social Indicators, 1973, though its analysis is notably insufficient. Most of the improvements which should be found in future editions depend upon continued progress in the development of social indicators. 3 Tables, 3 Charts. Modified HA.

Mail survey ( N = 112) of lead city government reporters at randomly selected television stations in the 210 local designated market areas replicates a 1997 study. The 2014 reporters had a more pessimistic view of station commitment to and valuing of city government reporting than in 1997 study. Among 2014 respondents, older reporters were more pessimistic whereas smaller market reporters were more optimistic, and a majority believes media commitment to covering city government remains generally strong.

Many of the activities of academic social indicators research during the 1970s were successful and the results found remarkable attention in scientific, political and public discussion. Soziale Indikatoren is a key word in all recent German social science dictionaries and several textbooks have been published. The outcomes of social indicators research had a strong impact on the establishment of governmental social reporting. (SJK)

Introduction. Currently, the adoption of IFRS has become both an objective reality and a legal requirement for many domestic enterprises. International standards are a prerequisite for the formation of common approaches and objectives of financial statements, IFRS are focused on the presentation of real and objective accounting and reporting information about the financial position, as well as allow an impartial assessment of the opportunities and prospects of the enterprise. However, the implementation of IFRS requires amendments to the applicable regulations, national standards, clarification of terminology, development of practical recommendations, definition of tools and timing of the transition. As a significant expansion of the IFRS reporting segment is underway in Ukraine, new challenges, tasks, risks for practitioners and the professional accounting community are emerging.Purpose. The purpose of the article is to study the issues, practical aspects and methods of transition to the International Financial Reporting Standards, taking into account the requirements and changes of the current legislation, research of the categories, composition and structure of IFRS reporting.Methods. The methodological and informational basis of the research are regulations, scientific works, periodicals, open data from the Internet. Methods based on general and specific approaches to the study of economic phenomena, facts and processes were applied in the study, in particular: the dialectical cognition method (when summarizing the factors influencing the formation of IFRS financial statements), inductive (to transit from empirical data to practical use of IFRS requirements for systematic reporting, generalizations and conclusions that give an overview of the issues of IFRS reporting) and deductive (in the process of theoretical comprehension of the objectivity of the transition to IFRSs and obtaining partial conclusions to address the practical problems of such transition). Results. As a result of the study, the authors outlined the legal requirements for the content and structure of the first IFRS financial statements and their impact on the consistency and order of IFRS reporting; the practical stages of transition to IFRS have been identified and characterized; parallel accounting, translation and transformation have been described and critically evaluated as methods of financial reporting in the transition to IFRSs. It is emphasized that the transition to IFRS is not only associated with technical difficulties, but also complicates the organization of accounting services at the enterprise and influences management processes that rely on accounting reports and indicators. The problems of hiring qualified personnel, accountants training or involvement of outsourcing consultancies are considered. Recent developments concerning the Financial Reporting System (FRS) in electronic format on the XBRL standard for entities transitioning to IFRS have been analyzed.Discussion. Further research should be performed on the basis of domestic and international experience, taking into account the impact of IFRS implementation synergistic effect for different categories of businesses, and issues of practical implementation of financial reporting systems (FRS) in electronic format on the XBRL standard.

This study examined the effects of sociodemographic, training, and attitudinal variables on the child maltreatment lifetime reporting proportion (LRP) of 382 randomly selected pediatricians, master's level social workers (MSWs), and physician assistants (PAs). Findings indicated a lifetime mean of 24 suspected cases of child maltreatment and an average of 16 reported cases with an LRP of 69%. Pediatricians reported the highest LRP (76%), followed by MSWs (63%) and PAs (60%); differences in LRP were partially reduced to nonsignificance after adjusting for the other independent variables. Multivariate analysis revealed that the strongest predictors of LRP were case-related attitudes, professional concerns, institutional setting, and the amount of training the professional received. These results demonstrate the importance of professional education and opinions of mandated reporters in reporting practices.

Social indicators research developed in the United States at the end of the 1960s and the principal ideas and approaches were received by West German social scientists soon thereafter. It became common usage to speak of a social indicators movement, an expression which is rather unusual in regard to a scientific approach.

Despite the influence and power that the media hold and the importance placed on the role that they can assume regarding corruption, little is known about the part the media can play in corruption in sport and any challenges they might face in reporting on it. This study aims to shed light on this unexplored area, by using insights from members of the media based in three Balkan countries, to help uncover the challenges and obstacles faced by sport media. The findings of this study allow for the multifold role of the media in sport corruption to be examined, while uncovering the internally and externally driven obstacles they face, ranging from personal greed to market-based pressures and media's ostracism by the wider anti-corruption system.

The personality differences between 75 reporters of frequent dream recall and 111 low reporters were compared by the MMPI. Although there were no significant personality differences between the two groups, the trends were toward dream recallers tending to be more restless and nervous,
more withdrawing, and more inclined to engage in manic activity.