Suchergebnisse

AbstractIntimate partner homicide (IPH) victimization is typically associated with prior domestic violence. Latina women are disproportionately vulnerable to domestic violence and intimate partner femicide. Latino cultural values related to devotion to family and gender role conformance may shape Latinas' experiences of domestic violence and IPH. Display/endorsement of these values, as well as intersections of race/ethnicity, class, gender, and immigration status may exacerbate Latinas' IPH risk. A small and outdated body of IPH literature exists that examines IPH among Latinas but, fails to bridge the gap between factors influencing Latinas' experiences of domestic violence (e.g., cultural values, intersectionality, and immigration status) and IPH. This paper reviews literature that examines IPH among Latinas and provides suggestions for future research, including utilization of an intersectional approach to studying IPH among this understudied ethnic group.

The International Financial Reporting Standards (IFRS) is pending a move to incorporate a single set of accounting standards across International borders. The definitive decision for uniting the standards appears to be stalemated. The pending move by the United States to adopt financial reporting practices set forth by the IFRS to encompass a single set of reporting standards bears both advantages and disadvantages for multinational corporations. This paper examines some of the difficulties that can arise by using a single set of standards and addresses two significant studies regarding converging reporting standards. The paper concludes by discussing issues that could potentially arise if the standards are adopted in their entirety by the United States and the political issues that could emerge resultant of their adoption. The significance of international investment opportunities in foreign equity securities by investors in the United States and the significant number of foreign corporations registered on various securities exchanges around the world make the adoption and establishment of international reporting standards a challenge to many accounting professionals.