-
下載積分: 13 賞幣
上傳時(shí)間:2024-01-07
頁數(shù): 0
大?。?0.58(MB)
子文件數(shù):
-
下載積分: 14 賞幣
上傳時(shí)間:2024-01-07
頁數(shù): 0
大?。?4.69(MB)
子文件數(shù):
-
下載積分: 14 賞幣
上傳時(shí)間:2024-01-07
頁數(shù): 0
大?。?1.07(MB)
子文件數(shù):
-
下載積分: 13 賞幣
上傳時(shí)間:2024-01-07
頁數(shù): 0
大?。?0.31(MB)
子文件數(shù):
-
下載積分: 14 賞幣
上傳時(shí)間:2024-01-07
頁數(shù): 0
大?。?1.21(MB)
子文件數(shù):
-
下載積分: 13 賞幣
上傳時(shí)間:2024-01-07
頁數(shù): 0
大?。?0.52(MB)
子文件數(shù):
-
下載積分: 14 賞幣
上傳時(shí)間:2024-01-07
頁數(shù): 0
大小: 0.97(MB)
子文件數(shù):
-
下載積分: 13 賞幣
上傳時(shí)間:2024-01-07
頁數(shù): 0
大?。?0.08(MB)
子文件數(shù):
-
簡介:字?jǐn)?shù)英文字?jǐn)?shù)英文22322232單詞,單詞,1217612176字符;中文字符;中文38013801漢字漢字出處出處SáNCHEZNCHEZHHG,G,ALEJANDROALEJANDROKAC,C,SáENZENZABM,M,ETETALALEFFECTEFFECTOFOFINFORMATIONINFORMATIONQUALITYQUALITYDUEDUEACCOUNTINGACCOUNTINGREGULATORYREGULATORYCHANGESCHANGESAPPLIEDAPPLIEDCASECASETOTOMEXICANMEXICANREALREALSECTORJSECTORJCONTADURCONTADURíAYADMINISTRACIADMINISTRACIóN,N,201762761774201762761774外文文獻(xiàn)外文文獻(xiàn)EFFECTOFINFORMATIONQUALITYDUEACCOUNTINGREGULATORYCHANGESAPPLIEDCASETOMEXICANREALSECTORABSTRACTTHEPURPOSEOFTHISPAPERISTOEXAMINEWHETHERCHANGESINACCOUNTINGSTANDARDSIMPROVEVALUERELEVANCEOFFINANCIALINFORMATIONONLISTEDCOMPANIESINMEXICOTHERESEARCHWASCONDUCTEDFORTHEPERIOD2000–2013USINGASAMPLEOF141COMPANIESTHATREPORTTOTHEMEXICANSTOCKEXCHANGEUSINGTHEMETHODOLOGYOFPANELDATAOURFINDINGSSHOWTHATCHANGESINLOCALREGULATIONSGENERALLYACCEPTEDACCOUNTINGPRINCIPLESTOINTERNATIONALLYAPPROVEDSTANDARDSFINANCIALREPORTINGSTANDARDSANDINTERNATIONALFINANCIALREPORTINGSTANDARDSINCREASETHEVALUERELEVANCEANDTHEREFORETHEQUALITYOFINFORMATIONTHESTUDYSHOWSTHATTHEACCOUNTINGINFORMATIONWITHINTERNATIONALFINANCIALREPORTINGSTANDARDSISMORETRUSTWORTHYFORFOREIGNANDNATIONALINVESTORSKEYWORDSQUALITYOFACCOUNTINGINFORMATIONFINANCIALREPORTINGSTANDARDSINTERNATIONALFINANCIALREPORTINGSTANDARDSACCOUNTINGPRINCIPLESINTRODUCTIONTHERESEARCHDONEREGARDINGTHEQUALITYOFTHEACCOUNTINGINFORMATIONISOFINTERESTTODIFFERENTAGENTSSUCHASTHEINSTITUTIONSTHATISSUESTANDARDS,EG,THEFASBFINANCIALACCOUNTINGSTANDARDSBOARDORTHEIASBINTERNATIONALACCOUNTINGSCHRAND2010,WHODEFINEHIGHQUALITYTHROUGHTHEPREDICTIVEEFFECTOFTHEACCOUNTINGINCOMEONTHEFUTUREVALUATIONOFTHECOMPANYONTHEOTHERHAND,BARTHETAL2008STATETHATTHEREISQUALITYINTHERESULTWHENTHEACCOUNTINGINFORMATIONISLESSMANIPULATED,AMOREOPPORTUNEACKNOWLEDGMENTOFTHELOSSESISPRESENT,ANDANINCREASEINTHEPREDICTIVECAPABILITYISGIVENBYTHEREGRESSIONBETWEENTHEFUNDAMENTALANDMARKETVARIABLESDECHOWETAL2010MENTIONTHATTHEREISNOMEASUREOFQUALITYFORALLDECISIONMODELSOTHERAUTHORSSUCHASBALL,ROBIN,ANDWU2003,BALLANDSHIVAKUMAR2005ANDBURGSTAHLER,HAIL,ANDLEUZ2006STATETHATTHEQUALITYOFTHEACCOUNTINGINFORMATIONVARIESACCORDINGTOINCREASEINTHENUMBEROFUSERSTHATHAVEACCESSTOPRIVILEGEDINFORMATION,ASTHISISHOWTHEASYMMETRYOFTHEINFORMATIONISRESOLVEDINPRIVATECOMPANIESDESPITETHELACKOFACLEARDEFINITIONOFTHEACCOUNTINGQUALITY,SEVERALSTUDIESUSEMEASURESTHATARECONSIDEREDSUBSTITUTESOFACCOUNTINGQUALITY,FOREXAMPLE,THEADMINISTRATIONOFPROFITS,THEOPPORTUNEACKNOWLEDGMENTOFLOSSESANDTHEEVALUATIVERELEVANCEBARTHETAL,2008INOURRESEARCH,WECONSIDEREDTHEEVALUATIVERELEVANCETOMEASURETHEQUALITYOFTHEINFORMATIONASINFRANCIS,LAFOND,OLSSON,ANDSCHIPPER2004ANDAGOSTINOETAL2011THEINVESTIGATIONINEVALUATIVERELEVANCEHASBEENFUNDAMENTALLYCARRIEDOUTINDEVELOPEDCOUNTRIESHOWEVER,THEREISALACKOFEVIDENCEINDEVELOPINGCOUNTRIES,LIKEINLATINAMERICAANDMEXICOINTERNATIONALFINANCIALREPORTINGSTANDARDSTHEIFRSAREACCOUNTINGSTANDARDSISSUEDBYTHEFINANCIALACCOUNTINGSTANDARDSBOARDIASB,ANINDEPENDENTORGANIZATIONWITHHEADQUARTERSINLONDON,UNITEDKINGDOMTHEYPRETENDTOBEASETOFRULESTHAT,IDEALLY,WOULDBEAPPLIEDINTHESAMEMANNERTOTHEFINANCIALREPORTSBYTHEPUBLICCOMPANIESOFTHEWORLDBETWEEN1973AND2000,THEINTERNATIONALSTANDARDSWEREISSUEDBYTHEORGANIZATIONTHATPRECEDEDTHEIASB,THEINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEEIASCTHISORGANIZATIONWASCREATEDIN1973BYPROFESSIONALASSOCIATIONSOFACCOUNTANTSIN
下載積分: 10 賞幣
上傳時(shí)間:2024-03-16
頁數(shù): 13
大?。?0.03(MB)
子文件數(shù):
-
簡介:字?jǐn)?shù)英文字?jǐn)?shù)英文25412541單詞,單詞,1511015110字符;中文字符;中文43774377漢字漢字出處出處SUNEETHASUNEETHAGTHEGTHENEEDNEEDOFOFFINANCIALFINANCIALSTATEMENTSTATEMENTANALYSISANALYSISININAFIRM/ANFIRM/ANORGNIZATIONJINTERNATIONALORGNIZATIONJINTERNATIONALJOURNALJOURNALOFOFSCIENCESCIENCEENGINEERINGENGINEERINGANDANDADVANCEIADVANCEITECHNOLOGYJSEAT2017,56731735TECHNOLOGYJSEAT2017,56731735外文文獻(xiàn)外文文獻(xiàn)THENEEDOFFINANCIALSTATEMENTANALYSISINAFIRM/ANORGNIZATIONABSTRACTFINANCIALSTATEMENTANALYSISPLAYADOMINATEROLEINSETTINGTHEFRAMEWATTOFMANAGERIALDECISIONSTHROUGHANALYSISANDINTERPRETATIONOFFINANCIALSTATEMENTTHISPAPERDISCUSSESABOUTFINANCIAL?STRENGTHANDWEAKNESSOFTHECOMPANYBYPROPERLYESTABLISHINGRELATIONSHIPBETWEENTHEITEMSOFBALANCESHEDANDPROFITANDLOSSACCOUNTINORDERTOJUDGETHEPROFITABILITYANDFINANCIALSOUNDNESSOFTHECOMPANYHORIZONTAL,ANDVERTICALANALYZEORDONETHEVARIOUSTECHNIQUEUSEDINANALYZINGFINANCIALSTATEMENTINCLUDEDCOMPARATIVESTATEMENT,COMMONSIZESTATEMENT,TRENDANALYSISANDRATIOANALYSISTHERESULTSSUGGESTTHATTHERATIOAPPROACHISAHIGHLYUSEFULTOOLINFINANCIALSTATEMENTANALYSIS,ESPECIALLYWHENASETOFRATIOSISUSEDTOEVALUATEAFIRMSPERFORMANCEKEYWORDSFINANCIALSTATEMENTANALYSIS,TOEVALUATEAFIRMSPERFORMANCECOMPARATIVESTATEMENTCOMMONSIZESTATEMENT,TRENDANALYSISANDRATIOANALYSIS1INTRODUCTIONTHEBASISFORFINANCIALANALYSIS,PLANNINGANDDECISIONMAKINGISFINANCIALINFORMATION/ABUSINESSFIRMHASTOPREPARESITSFINANCIALACCOUNTSVIZ,BALANCESHEET,FROMTHEAVAILABLEACCOUNTINGDATAANDFINANCIALSTATEMENTSTHEANALYSISISDONEBYPROPERLYESTABLISHINGTHERELATIONSHIPBETWEENTHEITEMSOFBALANCESHEETANDPROFITANDLOSSACCOUNTTHEFIRSTTASKOFTHEFINANCIALANALYSTISTODETERMINETHEINFORMATIONRELEVANTTHEDECISIONUNDERCONSIDERATIONFROMTHETOTALINFORMATIONCONTAINEDINFINANCIALSTATEMENTTHESECONDSTEPISTOARRANGEINFORMATIONINAWAYTOHIGHLIGHTSIGNIFICANTRELATIONSHIPSTHEFINALSTEPISINTERPRETATIONANDDRAWINGOFINFERENCESANDCONCLUSIONSTHUSFINANCIALANALYSISISTHEPROCESSOFSELECTION,RELATINGANDEVALUATIONOFTHEACCOUNTINGDATAORINFORMATIONPURPOSEOFFINANCIALSTATEMENTSANALYSISFINANCIALSTATEMENTSANALYSISISTHEMEANINGFULINTERPRETATIONOFFINANCIALSTATEMENTSFORPANICSDEMANDINGFINANCIALINFORMATIONITISNOTNECESSARYFORTHEPROPRIETORSALONEINGENERAL,THEPURPOSEOFFINANCIALSTATEMENTSANALYSISISTOAIDDECISIONMAKINGBETWEENTHEUSERSOFACCOUNTSTOEVALUATEPASTPERFORMANCEANDFINANCIALPOSITIONTOPREDICTFUTUREPERFORMANCETOOLSANDTECHNIQUESOFFINANCIALANALYSISCOMPARATIVEBALANCESHEETCOMMONSIZEBALANCESHEETTRENDANALYSISRATIOANALYSISCOMPARATIVEBALANCESHEETCOMPARATIVEFINANCIALSTATEMENTSISASTATEMENTOFTHEFINANCIALPOSITIONOFABUSINESSSODESIGNEDASTOFACILITATECOMPARISONOFDIFFERENTACCOUNTINGVARIABLESFORDRAWINGUSEFULINFERENCESFINANCIALSTATEMENTSOFTWOORMOREBUSINESSENTERPRICESMAYBECOMPAREDOVERPERIODOFYEARSTHISISKNOWNASINTERFIRMCOMPARISON
下載積分: 10 賞幣
上傳時(shí)間:2024-03-15
頁數(shù): 17
大?。?0.03(MB)
子文件數(shù):
-
簡介:INTERNATIONALJOURNALOFSCIENCESBASICANDAPPLIEDRESEARCHIJSBARISSN23074531PRINTACCOUNTSRECEIVABLEMANAGEMENTFINANCIALREPORTSLIQUIDITYCORRESPONDINGAUTHORINTERNATIONALJOURNALOFSCIENCESBASICANDAPPLIEDRESEARCHIJSBAR2016VOLUME27,NO1,PP889490PROFITABLE,ALTHOUGHITSREALIZATIONSEEMSSUCCESSFUL,ITWILLBEBADLYREFLECTEDINPERFORMANCESOFTHEENTERPRISETHEENTERPRISEOFHIGHPERFORMANCESFOCUSESITSTEAM,INTERDEPENDENCEOFITSMEMBERS,ASWELLASTHECONTINUITYOFBUSINESSADVANCEMENT3THEHUMANFACTORSHOULDBEINCREASINGLYEXPRESSEDTHEFOCUSMUSTBEBROUGHTTOTHECONSUMERANDALLMUSTBEADAPTEDTOHISNEEDSINTHEENTERPRISEBUSINESSITISNOTAMATTEROFDEADCAPITALORPRODUCTSANYMORE,BUTOFCONSUMERSINCONTEMPORARYCONDITIONS,FASTREACTIONTOCHANGESINTHEENVIRONMENTDISREGARDINGTHATTHEYCOMEFROMCONSUMERS,COMPETITIONORANYOTHERFACTOR,AREAVERYIMPORTANTFACTOROFCOMPETITIVENESSTODAY,THEENTERPRISESMUSTUNDERSTANDANDDIFFERENTLYTREAT,THANTHEYUSEDTODOIT,THECHANGESINTECHNOLOGYDEVELOPMENTBECAUSEOFTHECHANGESOFBUSINESSCONCEPTS4TODAY,TOSURVIVEITISENOUGHTODOWHATYESTERDAYWASACONDITIONFORSUCCESSFULBUSINESSCHANGESAREACONSEQUENCEOFGLOBALIZATION,NEWTECHNOLOGIES,RESTRUCTURINGTHEEMPLOYEDANDTHENCHANGESATTHANLABORMARKETSUCCESSFULENTERPRISESARETHOSETHATARECAPABLETOMAKECHANGESINTHEENVIRONMENTBYTHEIRINNOVATIONSTHEENTERPRISES,THESOCALLEDLEANLINESARECHARACTERIZEDBYMARKETORIENTATION,ORIENTATIONTOTHECONSUMER,FASTINTRODUCTIONOFINNOVATIONS,IMPORTANCEOFBUSINESSRESULTSANDINTEGRALQUALITYCONTROLTHEINTEGRALBUSINESSPROCESSCANBEREALIZEDONLYWITHCAPABLEANDTARGETORIENTEDASSOCIATEDANDRATIONALWORKORGANIZATIONANDAPPROPRIATETECHNOLOGY5INLEANMANAGEMENT,THEORGANIZATIONSEGMENTATIONCREATESORGANIZATIONALSTRUCTURES,WHICHSHOWTHECOMPLETEPROFILESOFRESPONSIBILITIESANDTASKSINTEGRATIONOFFUNCTIONSANDSELFCONTROLLEDWORKFIELDSSELFORGANIZATION,ANDWHICHAREDECENTRALIZED,CLEAR,ANDORIENTEDTOTHECONSUMERTHESTRATEGYOFSEGMENTATIONHASRELATIVELYAUTONOMOUSUNITSINESSENCETHEAIMISTOGETCLOSERTOTHECONSUMER,ASWELLASTOFULFILLTHECONSUMER’SNEEDSASMUCHASPOSSIBLEANDTOOPTIMIZETHEUSEOFRESOURCESTHEJAPANESECOMPANIESFOLLOWESPECIALLYINRESEARCHANDDEVELOPMENTTHESTRATEGIESOFSHARINGRISKANDCOSTSTHROUGHCOOPERATIVEANDPARTNERRELATIONSHIPWITHTHEIRCONSUMERSANDSUPPLIERSTHECONTINUALPROCESSOFIMPROVEMENT“KAIZEN”,IETHECULTUREOFQUALITY,ISTHESTRICTPROCESSORIENTATIONOFTHEJAPANESEPRODUCTIONSYSTEM,ORIENTATIONTOTHECONSUMER,IETHESTRICTORIENTATIONTOTHECONSUMERS’NEEDS,NEWORIENTATIONOFCOSTACCOUNTINGTHROUGHTARGETCOSTINGANDTHEPROCESSCOSTACCOUNTINGARE,AMONGOTHERTHINGS,THEIMPORTANTCOMPONENTSOFLEANMANAGEMENT6THETERM“KAIZEN”INJAPANESEMEANSACHANGETOTHEBETTERAND,INTHEBROADERSENSE,ACONTINUALPROCESSOFIMPROVEMENTUNDERSTANDINGTHEQUALITYISFOCUSEDTOTHEENTERPRISESHAVINGINMINDTHEWORLDOFCONSUMERSANDTHEIRNEEDS,MAKESEXPECTEDBENEFITSBIGGERINTHISCENTURYACONTINUALIMPROVEMENTOFTHEUNIVERSALQUALITYLEADSTOANINCREASINGCAPABILITYOFTHEENTERPRISESTHEMOSTIMPORTANTCRITERIONOFTHEWHOLEWORKINGQUALITYANDTHECENTRALELEMENTOFTHEJAPANESEMANAGEMENTISANORIENTATIONTOTHECONSUMERANDTHECONSUMERSATISFACTIONTHEPROCESSORIENTATIONLEADSTOTHECONCENTRATIONTOTHECONSUMER’SNEEDSBOTHINTERNALANDEXTERNALINTHEKAIZENENTERPRISE,THEENERGYISINVESTEDINTHEBESTPOSSIBLESATISFACTIONOFTHECONSUMER’S
下載積分: 10 賞幣
上傳時(shí)間:2024-03-13
頁數(shù): 7
大小: 0.19(MB)
子文件數(shù):
-
簡介:INTERNATIONALJOURNALOFSCIENCEENGINEERINGANDADVANCETECHNOLOGY,IJSEAT,VOL5,ISSUE6ISSN23216905JUNE2017WWWIJSEATCOMPAGE731THENEEDOFFINANCIALSTATEMENTANALYSISINAFIRM/ANORGNIZATIONDRGSUNEETHAMBAPHDPROFESSORTHEMODELSTATESTHREEIMPACTSWHICHCIRCULARSEGMENTANASSOCIATIONSINTERIORIMPACT,EXPANSIVEIMPACT,ANDKEYADMINISTRATIONITENCOURAGESUSTOCLARIFYITHATACOMPANYSBUDGETARYPROPORTIONSREFLECTUNFORESEENCHANGESINTHEBUSINESS2ACTIVEENDEAVORSTOACCOMPLISHTHECOVETEDFOCUSBYADMINISTRATIONAND
下載積分: 10 賞幣
上傳時(shí)間:2024-03-13
頁數(shù): 5
大?。?0.09(MB)
子文件數(shù):
-
簡介:CONTADURíAYADMINISTRACIóN622017761–774WWWCONTADURIAYADMINISTRACIONUNAMMX/AVAILABLEONLINEATWWWSCIENCEDIRECTCOMWWWCYAUNAMMX/INDEXPHP/CYAEFFECTOFINFORMATIONQUALITYDUEACCOUNTINGREGULATORYCHANGESAPPLIEDCASETOMEXICANREALSECTOREFECTOENLACALIDADDELAINFORMACIóNANTECAMBIOSENLANORMATIVIDADCONTABLECASOAPLICADOALSECTORREALMEXICANOHéCTORHORACIOGARZASáNCHEZ?,KLENDERAIMERCORTEZALEJANDRO,ALMABERENICEMéNDEZSáENZ,MARTHADELPILARRODRíGUEZGARCíAUNIVERSIDADAUTóNOMADENUEVOLEóN,MEXICORECEIVED17MARCH2015ACCEPTED3NOVEMBER2015AVAILABLEONLINE29MAY2017ABSTRACTTHEPURPOSEOFTHISPAPERISTOEXAMINEWHETHERCHANGESINACCOUNTINGSTANDARDSIMPROVEVALUERELEVANCEOFFINANCIALINFORMATIONONLISTEDCOMPANIESINMEXICOTHERESEARCHWASCONDUCTEDFORTHEPERIOD2000–2013USINGASAMPLEOF141COMPANIESTHATREPORTTOTHEMEXICANSTOCKEXCHANGEUSINGTHEMETHODOLOGYOFPANELDATAOURFINDINGSSHOWTHATCHANGESINLOCALREGULATIONSGENERALLYACCEPTEDACCOUNTINGPRINCIPLESTOINTERNATIONALLYAPPROVEDSTANDARDSFINANCIALREPORTINGSTANDARDSANDINTERNATIONALFINANCIALREPORTINGSTANDARDSINCREASETHEVALUERELEVANCEANDTHEREFORETHEQUALITYOFINFORMATIONTHESTUDYSHOWSTHATTHEACCOUNTINGINFORMATIONWITHINTERNATIONALFINANCIALREPORTINGSTANDARDSISMORETRUSTWORTHYFORFOREIGNANDNATIONALINVESTORS?2017UNIVERSIDADNACIONALAUTóNOMADEMéXICO,FACULTADDECONTADURíAYADMINISTRACIóNTHISISANOPENACCESSARTICLEUNDERTHECCBYNCNDLICENSEHTTP//CREATIVECOMMONSORG/LICENSES/BYNCND/40/KEYWORDSQUALITYOFACCOUNTINGINFORMATIONFINANCIALREPORTINGSTANDARDSINTERNATIONALFINANCIALREPORTINGSTANDARDSACCOUNTINGPRINCIPLESJELCLASSIFICATIONB52C45K11L24?CORRESPONDINGAUTHOREMAILADDRESSHFACPYAHOTMAILCOMHHGARZASáNCHEZPEERREVIEWUNDERTHERESPONSIBILITYOFUNIVERSIDADNACIONALAUTóNOMADEMéXICOHTTP//DXDOIORG/101016/JCYA20151101301861042/?2017UNIVERSIDADNACIONALAUTóNOMADEMéXICO,FACULTADDECONTADURíAYADMINISTRACIóNTHISISANOPENACCESSARTICLEUNDERTHECCBYNCNDLICENSEHTTP//CREATIVECOMMONSORG/LICENSES/BYNCND/40/HHGARZASáNCHEZETAL/CONTADURíAYADMINISTRACIóN622017761–774763REVIEWOFTHELITERATUREBACKGROUNDOFTHEACCOUNTINGSTANDARDSNAIRANDFRANK1980STATETHATINMEXICO,THEACCOUNTINGPRACTICESANDAUDITSHAVEBEENINFLUENCEDBYTHEGENERALLYACCEPTEDPRINCIPLESINTHEUNITEDSTATESOFAMERICA,WITHANAPPROACHORIENTEDTOWARDTHEESTABLISHMENTOFRULESMORETHANSTANDARDS,HOWEVER,THEGENERALLYACCEPTEDACCOUNTINGPRINCIPLESGAAPANDTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRSHAVESOMEINFLUENCEDEPENDINGONTHEIRCONTEXTOFIMPLEMENTATIONSCHIPPER,2003THEPRINCIPLESSPECIFYAGUIDEBUTREQUIREMOREJUDGMENTINTHEIRIMPLEMENTATIONINTURN,THERULESCONTEMPLATEMOREREQUIREMENTSBUTLEAVELESSROOMFORDISCRETIONBARTH,LANDSMAN,LANG,INTHISSENSE,ITINDICATESTHATTHEISSUINGENTITIESWILLHAVETHEOBLIGATIONTOELABORATEANDDIVULGETHEIRFINANCIALINFORMATIONBASEDONTHEIFRS,ANDTHEFINANCIALSTATEMENTSOFISSUINGENTITIES,TRUSTFOUNDERSORFOREIGNGUARANTORS,SHALLBEELABORATEDACCORDINGTOSOMEOFTHEFOLLOWINGOPTIONSFIRSTOFALL,BASEDONTHEIFRSTHATTHEIASBISSUESSECONDLY,BASEDONUSGAAPS,HAVINGTOINCORPORATEINTHECORRESPONDINGCOMPLIMENTARYNOTESANEXPLICATIVEDOCUMENTONTHERELEVANTDIFFERENCESBETWEENTHEACCOUNTINGSTANDARDSANDTHEMETHODSUSEDTOELABORATETHEIRFINANCIALSTATEMENTSHOWEVER,EVENTHOUGHTHEMANDATORYDATEISJANUARY1ST,2012,THEISSUINGENTITIESCANADOPTTHEMINADVANCEFORTHEEXERCISESOF2008AND2011DUETOTHEFOREGOING,WECANSTRESSTHATTHEREARETHREEIMPORTANTPERIODSINTHEIMPLEMENTATIONOFTHEACCOUNTINGSTANDARDS1GAAPUNTIL2005,2FRS2006–2011ANDIFRS2012TOTHETHIRDQUARTEROF2013WITHTHESEPERIODS,WEWILLANALYZETHEEFFECTTHATEACHONEOFTHEMHASONTHEEVALUATIVERELEVANCEANDINTHISSAMEWAY,ONTHEQUALITYOFTHEACCOUNTINGINFORMATION
下載積分: 10 賞幣
上傳時(shí)間:2024-03-14
頁數(shù): 14
大小: 0.39(MB)
子文件數(shù):
-
簡介:2100單詞,單詞,11000英文字符,英文字符,3450漢字漢字文獻(xiàn)文獻(xiàn)出處出處VáZQUEZDELATORRE,GENOVEVAMILLáN,HIDALGOLA,ARJONAFUENTESJMRURALTOURISMINTHESOUTHOFSPAINANOPPORTUNITYFORRURALDEVELOPMENTJMODERNECONOMY,2014,52152160RURALTOURISMINTHESOUTHOFSPAINANOPPORTUNITYFORRURALDEVELOPMENTGENOVEVAMILLáNVáZQUEZDELATORRE,LUISAMADORHIDALGO,JUANMANUELARJONAFUENTESABSTRACTTOURISMISONEOFTHEMOSTENRICHINGEXPERIENCES,ANDEVENMORESOIFITINVOLVESARURALHABITAT,INCONTACTWITHTHEENVIRONMENTTHISKINDOFTOURISM,ONEOFTHEMOSTREQUESTEDBYSOCIETYCURRENTLY,OFFERSAGREATCHANCEFORDEVELOPINGRURALAREASRURALTOURISMHASBECOMETHESOLUTIONFORSOMEPROBLEMSTHATHAVEBECOMEEVIDENTINTHOSEAREASTHEHIGHRATEOFUNEMPLOYMENT,RURALEXODUSANDPRIMARYSECTORDEPENDENCESOTHEPRACTICEOFTHISACTIVITYWILLGENERATEANDDIVERSIFYINCOME,ANDCREATEEMPLOYMENTFORTHISREASONITISNECESSARYTOOFFERAPRODUCTADAPTEDTOCONSUMERTOURISTDEMAND,ANDTHEREFOREITISESSENTIALTOKNOWPROFILEOFTHETOURISTTHEANDALUSIANREGION,INTHESOUTHOFSPAIN,ISFAMOUSFORBEINGATOURISTAREAOFGREATSINGULARITYEXHIBITINGDIFFERENTDEGREESOFDEVELOPMENTANDMODELSOFTOURISTICEXPLOITATION,STRONGLYCHARACTERIZEDBYITSOFFEROFSUNANDBEACHTODAY,THISCOMMUNITYDOESNOTLIMITITSELFTOOFFERINGONLYASUNANDBEACHEXPERIENCESINCENOTALLTOURISTSTHATCHOOSEITASTHEIRDESTINATIONHAVEEXCLUSIVEPREFERENCEFORTHISSECTORAMONGALLTHENEWPROPOSALS,ONEMODALITYISRURALTOURISM,WHICHISTHEFOCALPOINTOFTHISSTUDY,ESPECIALLYTHOSEINITIATIVESFORRURALTOURISMINNATURALPARKSRURALTOURISMISADEVELOPMENTFACTORTHATWILLHELPTOCORRECTREGIONALIMBALANCESDEVELOPMENTALPOLITICSRELATEDDIRECTLYTOWEALTHGENERATIONINTHESERURALAREASCANBEBOLSTEREDBYTHISACTIVITYTHISSTUDYWILLESTIMATEAFORECASTTOMODELMONTHLYRURALTOURISTDEMANDINANDALUSIAFOR2014ITSAIMISTOREVEALITSEVOLUTIONINTHEIMMEDIATEFUTUREINORDERTOPROPOSEMEASURESTOENCOURAGEACTIVITYINSAIDTOURISMSECTOR,BYMAKINGUSEOFTHE24NATURALPARKSANDPROTECTEDAREASLOCATEDINTHISREGIONKEYWORDSRURALTOURISMRURALDEVELOPMENTNATURALPARKSANDALUSIADEMANDFORECAST1INTRODUCTIONRURALTOURISMISATOOLTOFURTHERREGIONALDEVELOPMENTWHERETHEREISASOCIOECONOMICIMBALANCEINSPAIN,RURALAREASWITHLOWLEVELSOFINCOMEANDPRODUCTIVITYSTILLPREVAILGENERALLY,THEYFOCUSTHEIRPRODUCTIONONECONOMICACTIVITIESDIRECTLYRELATEDTOTHEPRIMARYSECTORANDSUFFERHIGHRATESOFUNEMPLOYMENTTHEYNEEDTODIVERSIFYTHEIRINCOMETHESEREGIONSNEEDSUSTAINABLEGROWTHTHROUGHANECONOMICCULTUREBASEDONTHEEFFICIENTADMINISTRATIONOFRURALRESOURCES,INVOLVINGTHEPOPULATIONWHOSEMAINAIMISTOACHIEVEASOCIOECONOMICANDENVIRONMENTALBALANCEACCORDINGTOETXANO1,RURALTOURISMWILLPROVIDEADDITIONALINCOMETOWHATTHEYALREADYRECEIVEANDSTABLEEMPLOYMENTALLINALL,ITWILLCONTRIBUTETOREDUCINGPOVERTYANDREDISTRIBUTINGINCOMEWEDONOTPROPOSEMAKINGTOURISMTHEMAINSOURCEOFINCOMEINTHESEREGIONS,BUTWEFEELITCOULDBEANADDITIONALINCOMECONTRIBUTIONFORTHEINHABITANTMEDIANO2ANDBUCKLEY3POINTOUTTHATWHENTOURISTSWISHTOENJOYTHENATURALENVIRONMENT,THEYAREINCLINEDTOOPTFORRURALTOURISMINCONTACTWITHTHATNATURALENVIRONMENTTOGETAWAYFROMTRADITIONALSUNANDSEATOURISM,BECAUSETHELATTERTOURISMNOLONGERSATISFIESNEWINCLINATIONSTHATHAVEBEENAPPEARINGINOURSOCIETYINRECENTYEARSWHATMAKESRURALTOURISMAMOREPOPULAREMERGINGTOURISMISTHATTHEENVIRONMENTISACAUSEFORCONCERNINSOCIETY,INVOLVINGRURALANDALUSIAHASALARGEPOPULATIONWORKINGINTHEAGRICULTURALSECTORSTATISTICALSTUDIESSHOWTHATINOVER50OFANDALUSIANTOWNS,THEREAREMORETHAN25OFTHEPOPULATIONWORKINGINTHEPRIMARYSECTOR,THUSDEMONSTRATINGANURGENTNEEDTODIVERSIFYINCOMERURALTOURISMREPRESENTSAKEYCOMPONENTINTHESOCIOECONOMICDEVELOPMENTINTHEREGION,MAKINGITPOSSIBLETODIVERSIFYTHEINCOMEOFTHERURALPOPULATIONTOGUARANTEEPROSPEROUSDEVELOPMENTOFTHEZONEASITPROPOSESANACTIVITYTHATWILLGENERATEADDITIONALINCOMEANDANELEMENTTHATDISTRIBUTESTHATINCOMESOTERIADESCONSIDERS9INDOORAREASHAVETOBETAKENINTOCONSIDERATIONTOMAKETHEMOSTOFTHEOPPORTUNITYTHATHASEMERGEDTHEYCANFILLAGAPINTHEMARKETBECAUSEOFTHENEWINTERESTINTHISTYPEOFTOURISMINRECENTDECADESWITHRESPECTTOSPORTIVE,CULTURAL,ANDGASTRONOMICACTIVITIESINARURALENVIRONMENTMULTIPLEFACTORSHAVEHADABEARINGONTHECHANGEINTOURISTCONSUMER’SHABITSANDVALUESITISESSENTIALTODEFINETHEPROFILEOFTHISTOURISMCONSUMERTOOFFERASPECIALISEDPRODUCTADAPTEDTOTHENEEDSOFTHISTOURISMACCORDINGTOMILLáNITDECREASESDEPENDENCEONTHEPRIMARYSECTORANDREDUCESTHEECONOMICRISKWHICHCHARACTERISESITPARADAONTHECONTRARY,ITISACONTRIBUTIONOFADDITIONALINCOMEFORINHABITANTSBECAUSEIFTHEOPPOSITETOOKPLACE,ITWOULDENTAILAHIGHPROBABILITYOFSATURATIONINTHERURALAREAMILLERETAL14PROPOSESTHEPROMOTIONOFASUSTAINABLEENVIRONMENTTOGENERATEWEALTHANDEMPLOYMENTINTHECOURSEOFTIMESO,MAINTENANCEANDCONSERVATIONOFTHEENVIRONMENTWILLLEADTOATOURISTDEVELOPMENTTHATISRESPECTFULOFTHENATURALANDCULTURALENVIRONMENTWHATAREEQUALLYESSENTIALARECOOPERATION,DIALOGUEANDTHECOORDINATIONOFSOCIOECONOMICFACTORSANDINSTITUTIONSLOCAL,REGIONALANDSUPRANATIONALFURTHERMORE,ITISNECESSARYTOIMPLICATESOCIETYANDTOEDUCATEITOFCOURSE,THEPARTICIPATIONOFTHEPEOPLEISAMOMENTOUSFACTORINRAISINGTHELEVELOFASSOCIATIONBETWEENTOWNSANDONEOFTHEMAINWEAKNESSESISTHEINCREASINGPUBLICAWARENESSOFTHISPOTENTIALBOONTOBEEXPLOITEDINTHEREGIONITISNECESSARYTORAISETHEREGION’SINHABITANTS’DEGREEOFCOMMITMENTTOWARDTOURISMMATTERS,BECAUSETHEYWILLBETHEMOSTBENEFITEDEQUALLY,PUBLICBODIESSHOULDPROMOTEDEVELOPMENTPLANSTOMAKETOURISMACTIVITYEASIERINTHESEZONESALTHOUGHTHEGROWTHOFEVERYREGIONHASTOCOMEFROMWITHINTHEREGIONITSELF,WESHOULDCONSIDERTHERESOURCESANDPOSSIBILITIESOFTHEAREATOENCOURAGETHEMTOOFFERAPRODUCTWHICHSATISFIESTOURISTCONSUMERS’NEEDSFULLYANTON,NELOORELLANA15ARGUETHATTOURISTACTIVITYWILLNOTCANCELOUTTHATOFAGRICULTUREBUTWILLHELPTOCORRECTREGIONALIMBALANCESSMALLGROWERSANDFAMILYFARMSWILLBEABLETOBENEFITFROMTHEGREATERINVOLVEMENTOFSOCIETYINTHISSECTORBUT,ACCORDINGTOBUCKEY16AND
下載積分: 10 賞幣
上傳時(shí)間:2024-03-16
頁數(shù): 10
大?。?0.72(MB)
子文件數(shù):
-
簡介:2250單詞,單詞,12000英文字符,英文字符,3600漢字漢字出處出處MICHAELSCTSE,MALEENZGONGONLINECOMMUNITIESANDCOMMERCIALIZATIONOFCHINESEINTERNETLITERATUREJJOURNALOFINTERNETCOMMERCE,2012,1121001161.外文資料翻譯譯文ONLINECOMMUNITIESANDCOMMERCIALIZATIONOFCHINESEINTERNETLITERATUREMICHAELSCTSE,MALEENZGONGTHISARTICLEPRESENTSACASESTUDYONROLESOFONLINECOMMUNITIESINDEVELOPMENTANDCOMMERCIALIZATIONOFCHINESEINTERNETLITERATURECILONLINECOMMUNITIESAREWIDELYUSEDINETHNICCHINESECOMMUNITIESFORPUBLICATIONOFCILWORKSUSESOFONLINECOMMUNITIESINPUBLICATIONOFCILWORKSENHANCEAUTHORS’ANDREADERS’EXPERIENCEANDFACILITATETHEGROWTHOFTHECILMARKETINTURN,THEGROWTHOFTHECILMARKETCREATESNEWBUSINESSOPPORTUNITIESTHATEVENTUALLYLEADTOCILCOMMERCIALIZATIONEVIDENCESFROMTHECASESHOWTHATTHEROLESOFONLINECOMMUNITIESONCILCOMMERCIALIZATIONAREMUCHLARGERTHANSIMPLYBEINGANEWPRODUCTDEVELOPMENTPLATFORMKEYWORDSECOMMERCE,EPUBLISHING,INTERNETLITERATURE,INTERNETUSERS,ONLINECOMMUNITYINTRODUCTIONTHEDEVELOPMENTOFTHEWORLDWIDEWEBWWWANDTHERAPIDGROWTHOFTHEINTERNETPOPULATIONINTHE1990SOPENEDUPNEWWINDOWSOFOPPORTUNITIESFORINTERNETUSERSMANYINDIVIDUALSANDBUSINESSORGANIZATIONSSEIZEDTHESEOPPORTUNITIESANDUTILIZEDTHEINTERNETINTHEIRBUSINESSOPERATIONSAMITANDZOTT2001ZHUANG2005ATTHESAMETIME,NONCOMMERCIALUSESOFTHEINTERNETWEREALSOBOOMINGONLINECOMMUNITIES,ASACOMPUTERNETWORKAPPLICATIONORIGINATEDFROMTHEPREINTERNETAGE,ENJOYEDANEWLEASEOFLIFEONLINECOMMUNITIESAREGROUPSOFINDIVIDUALSWHOENGAGEINMANYTOMANYONLINEINTERACTIONSWITHOTHERSWHOSHARECOMMONINTERESTSINSPECIFICSUBJECTDOMAINSBISHOP2007CHEN,WU,ANDCHUNG2008FU¨LLER,JAWECKI,ANDMU¨HLBACHER2007GALOZ,GRINSHPOUNANDGUDES2010MADUPUANDCOOLEY2010WILLIAMSANDCOTHREL2000DRIVENBYSHAREDENTHUSIASMFORANISSUEORANACTIVITY,INDIVIDUALSUSEONLINECOMMUNITIESTOEXCHANGEKNOWLEDGEANDIDEASCONCERNINGTHESUBJECTDOMAINSARMSTRONGANDHAGEL1996BUTLER2001FU¨LLERETAL2006GREENFIELDANDCAMPBELL2006ZHANGANDWATTS2008THEMIGRATIONOFONLINECOMMUNITIESFROMPROPRIETARYNETWORKSLIKECOMPUSERVEANDAMERICAONLINETOTHEINTERNETANDTHEPROLIFERATIONOFWWWBASEDCOMMUNITIESEXTENDTHEREACHOFONLINECOMMUNITIESANDENABLEMOREUSERSTOPARTICIPATEONEAPPLICATIONOFONLINECOMMUNITIESISPUBLICATIONOFORIGINALLITERARYWORKSTHEOPENNATUREOFONLINECOMMUNITIESGIVESAMATEURAUTHORSOPPORTUNITIESTOPUBLISHTHEIRWORKSANDRECEIVEFEEDBACKFROMREADERSWITHMINIMALEFFORTINCHINESEONLINECOMMUNITIES,ALLTYPESOFLITERARYWORKSAREPUBLISHEDHOWEVER,THEVASTMAJORITYOFPUBLISHEDWORKSAREFICTIONCOLLECTIVELY,THESEWORKSAREKNOWNASCHINESEINTERNETLITERATURECILCILCAMEUNDERTHESPOTLIGHTINTHEGREATERCHINAREGIONCHINA,HONGKONG,MACAU,TAIWAN,ANDSINGAPOREAFTERTHEPUBLICATIONOFTHESEMINALWORK,THEFIRSTINTIMATECONTACT,IN1998EWEN2007LI2007AFTERITSINITIALSUCCESSATTHEINTERNET,THEFIRSTINTIMATECONTACTWASSUBSEQUENTLYPUBLISHEDINPRINTEDFORMTSAI1998,ANDAFILMADAPTATIONOFTHESTORYWASMADEIN2000THEHUGESUCCESSOFTHEFIRSTINTIMATECONTACTPROVIDEDSTRONGENCOURAGEMENTTOINDIVIDUALSWHOPUBLISHORIGINALLITERARYWORKSATONLINECOMMUNITIESANDDREWTHEGENERALPUBLIC’SATTENTIONTOTHEGROWINGBODYOFCILWORKSFORCOMMERCIALPUBLISHERSANDVENTURERS,LITERARYWORKSAREMOSTLYPROFESSIONALAUTHORSWHOCONSIDERWRITINGASANOCCUPATIONINCONTRAST,MOSTCILAUTHORSDONOTCONSIDERTHEMSELVESASPROFESSIONALAUTHORSMOSTOFTHEMAREINTHEIREARLYTWENTIESANDHAVEOTHERCOMMITMENTS,SUCHASWORKANDSTUDYEWEN2007FOREXAMPLE,ROSON,THEAUTHOROFTALESOFTHEWINDANDSTORYOFEASTERNCLOUDANDDREAM,WASAPOSTGRADUATESTUDENTWHENHEPUBLISHEDPREQUELSOFTALESOFTHEWINDSASIGNOFTHEIRAMATEURISHATTITUDETOWARDSPUBLISHINGISTHEIRCHOICEOFNICKNAMESMOSTCILAUTHORSUSETHEIRNICKNAMESRATHERTHANREALNAMESWHENTHEYPUBLISHTHEIRWORKSANDTHENICKNAMESTHEYUSEGENERALLYSOUNDLESSSERIOUSTHANTHEONESUSEDBYPROFESSIONALAUTHORSFOREXAMPLE,JHIHSINTSAI,THEAUTHOROFTHEFIRSTINTIMATECONTACT,ISKNOWNBYHISNICKNAMEPIZITSAILITERALLYTSAITHEHOOLIGANTABLE1DISTINCTIVECHARACTERISTICSOFCILAUTHORSMOSTLYNONPROFESSIONALMOTIVATEDBYDESIREFORSELFEXPRESSIONGENRESINCLUDEGENRESTHATARENOTPOPULARINTRADITIONALLITERATUREEG,ALTERNATEHISTORY,CONTEMPORARYFANTASY,ANDXIANXIATHEINITIALMOTIVATIONOFMOSTCILAUTHORSTOPUBLISHTHEIRWORKSONTHEINTERNETISTHEDESIREFORSELFEXPRESSIONBISHOP2007EWEN2007LIU2005MADUPUANDCOOLEY2010INTHEFOREWORDOFNEWSONG,THEAUTHOR,AHYUE,STATESTHATTHEORIGINALMOTIVATIONOFTHEWORKISHISDISSATISFACTIONWITHHISOWNPERFORMANCEINANSWERINGAQUESTIONONSONGDYNASTYINTHEPOSTGRADUATEENTRYEXAMINATIONAHYUE2005DUETODIFFERENCESINAUTHORS’PROFILES,THEVARIATIONINQUALITYOFCILWORKSISSIGNIFICANTLYLARGERTHANTHOSEOFTRADITIONALLITERACYWORKSWHILESOMECILWORKSLIKETHEFIRSTINTIMATECONTACTAREVIEWEDBYMANYASSEMINALWORKS,ALARGENUMBEROFTHEMARECONSIDEREDTOBEOFLOWQUALITYLUO2007YIN2005INADDITION,QUALITIESOFDIFFERENTPARTSOFCILWORKSMAYVARYSIGNIFICANTLYASMANYCILAUTHORSLETTHEIRWORKANDPERSONALLIVESAFFECTTHEIRWRITINGACTIVITIESFOREXAMPLE,INTHECOURSEOFWRITINGHEAVENLYKING,THEAUTHOR,DANCING,BROKEUPWITHHISGIRLFRIENDCONSEQUENTLY,THEQUALITYOFLATERPARTSOFTHEWORKDROPPEDSIGNIFICANTLYASPOINTEDOUTINTHEINTRODUCTION,MOSTCILWORKSAREFICTIONTHEGENRESOFCILWORKSARENOTDISSIMILARTOTHOSEOFTRADITIONALLITERARYWORKSHOWEVER,GENRESTHATAREPOPULARINTHECILARENAAREQUITEDIFFERENTFROMTHEONESTHATAREPOPULARINTRADITIONALLITERARYWORKSINPARTICULAR,ALTERNATEHISTORY,CONTEMPORARYFANTASY,ANDXIANXIAARETHREEGENRESTHATAREVERYPOPULARINCILBUTNOTINTRADITIONALLITERARYWORKSTHERISEOFTHEALTERNATEHISTORYGENREINCILISLARGELYSTIMULATEDBYTHEPOPULARITYOFHISTORICALSIMULATIONGAMESLIKEROMANCEOFTHETHREEKINGDOMSSERIESANDTAIKOURISSHIDENSERIESINTHEGREATERCHINAREGIONINFLUENCEDBYEMPHASISOFINDIVIDUALS’ROLESINHISTORYINTHISTYPEOFGAMES,THEPOINTOFDIVERGENCEINMOSTCHINESEINTERNETALTERNATEHISTORYFICTIONSISPROTAGONISTS’APPEARANCEINASPECIFICPOINTOFTIMEINHISTORYRATHERTHANACHANGEINTHEOUTCOMEOFAPARTICULARHISTORICALEVENTTHEPROTAGONISTS,EQUIPPEDWITHKNOWLEDGEINHISTORY,SOCIETY,AND/ORTECHNOLOGY,CHANGETHECOURSESOFHISTORYTHROUGHTHEIREFFORTSNEWSONGISATYPICALEXAMPLEOFCHINESEINTERNETALTERNATEHISTORYFICTIONSTHEPROTAGONISTOFTHESTORYISAPOSTGRADUATESTUDENTINHISTORYWHOMYSTERIOUSLYAPPEARSINTHESONGDYNASTYBYUTILIZINGHISKNOWLEDGEINHISTORY,CULTURE,ANDSOCIETY,HEESTABLISHESHISOWNSCHOOLOFTHOUGHTANDBECOMESANEMINENTSTATESMANOFTHEDYNASTYHETHENUSESHISINFLUENCEINTHEACADEMICCOMMUNITYANDGOVERNMENTTOCORRECTMISTAKESINWANGANSHI’SNEWPOLICIESANDTOIMPLEMENTHISOWNSERIESOFREFORMSHISSCHOOLOFTHOUGHTANDREFORMSEVENTUALLYTURNTHESONGDYNASTYINTOACOLONIALSUPERPOWER
下載積分: 10 賞幣
上傳時(shí)間:2024-03-17
頁數(shù): 9
大?。?0.04(MB)
子文件數(shù):