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IFRS in China
by Karthik Ramanna Nancy Hua Dai G. A. DonovanIn 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific IFRS provisions, such as for related party disclosures by state-owned firms, to bring them more into line with Chinese interests. China's accounting system had already undergone significant reforms during the two decades when its economy had grown to become the fourth largest in the world. However, enforcement of accounting standards remained weak, the financial system was relatively immature, and large state-owned firms still dominated many sectors of the economy.
IFRS in a Global World
by Didier Bensadon Nicolas PraquinThis book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
IGAD and Multilateral Security in the Horn of Africa: Through the Lens of the Somali Conflict
by Adeoye O. Akinola Mohamed Farah HersiThis book offers an insightful and comprehensive exploration of the Inter-Governmental Authority for Development (IGAD) and its endeavours to foster economic and security regionalism in the dynamic landscape of the Horn of Africa. Established in 1986 as a drought-focused inter-governmental organization, IGAD has transformed into a sub-regional institution with an ambitious vision of promoting regional integration. However, amidst optimism, it grapples with historical, strategic, and geographical complexities that impede progress towards a more unified Horn of Africa. Adopting a political economy approach, the book critically dissects IGAD's role in shaping the zone's security and development. Employing multidisciplinary case studies, it unveils the reality of IGAD's efforts, providing a comprehensive understanding of its strengths and limitations. The book further applies neorealist and regional security complex theories, delving into the roles of states and non-actors, meticulously assessing IGAD's security agenda with Somalia as a focal point. This thought-provoking analysis brings to light the challenges and opportunities for sustainable regional integration. Beyond its academic significance, this book serves as a practical resource, offering sustainable policy templates to bolster regionalism and quell armed insurrections and inter-state conflicts within the Horn. Furthermore, it interrogates the geopolitics of the region, scrutinizing the involvement of foreign powers like the US and China, alongside regional giants like Ethiopia, in IGAD's security and economic aspirations. For researchers, policymakers, and stakeholders devoted to the Horn of Africa's development and reconstruction, this book proves to be an invaluable asset. It fills a significant void in existing literature, providing vital insights into African political development, peace, security, and security sector reforms.
II International Scientific Conference "Recent Advances in Architecture and Construction" 2024 (Lecture Notes in Civil Engineering #627)
by Nikolay Ivanovich Vatin Sergey Vasil'Yevich Klyuev Karina Rashidovna Nabiullina Venera Maratovna YumagulovaThis book gathers the latest advances, innovations, and applications in the field of construction engineering and architecture, as presented by researchers at the II International Scientific Conference “Recent Advances in Architecture and Construction”, held in Kazan, Russia, on May 14–15, 2024. It covers highly diverse topics, including engineering structures, advanced concrete technologies, durable structures, smart structures and materials, smart cities, architectural and environmental design, modern trends in the development of architectural typology, sustainable urban planning, built environment, construction technologies, and construction management. The contributions, which were selected by means of a rigorous international peer-review process, highlight numerous exciting ideas that will spur novel research directions and foster multidisciplinary collaborations.
IKEA Invades America
by Youngme MoonIn 2002, the IKEA Group is the world's top furniture retailer, with 154 stores worldwide. In the United States, IKEA operates 14 stores, all of which have been enormously popular despite their self-service requirements. The company's goal is to have 50 stores in operation in the United States by 2013. Explores various options for managing this growth strategy.
IKEA in Saudi Arabia (A)
by Karthik Ramanna Jerome Lenhardt Marc HomsyA Swedish newspaper reveals that IKEA has erased all images of women from its catalog for Saudi Arabia. The article sparks criticism of IKEA from the Swedish government and its customers in the West. Critics contend that IKEA is not living up to its own commitments to gender equality. Some threaten a boycott. IKEA must respond. Reissuing the catalog with women included risks running afoul of Saudi censors who can impose harsh penalties. The company has had a presence in Saudi Arabia for nearly 30 years.
IKEA in Saudi Arabia (B)
by Karthik Ramanna Jerome Lenhardt Marc HomsySupplement to case 116015. A Swedish newspaper reveals that IKEA has erased all images of women from its catalog for Saudi Arabia. The article sparks criticism of IKEA from the Swedish government and its customers in the West. Critics content that IKEA is not living up to its own commitments to gender equality. Some threaten a boycott. IKEA must respond. Reissuing the catalog with women included risks running afoul of Saudi censors who can impose harsh penalties. The company has had a presence in Saudi Arabia for nearly 30 years.
IKEA in Saudi Arabia (C)
by Karthik Ramanna Jerome Lenhardt Marc HomsySupplement to case 116015. A Swedish newspaper reveals that IKEA has erased all images of women from its catalog for Saudi Arabia. The article sparks criticism of IKEA from the Swedish government and its customers in the West. Critics content that IKEA is not living up to its own commitments to gender equality. Some threaten a boycott. IKEA must respond. Reissuing the catalog with women included risks running afoul of Saudi censors who can impose harsh penalties. The company has had a presence in Saudi Arabia for nearly 30 years.
IKEA's Global Sourcing Challenge: Indian Rugs and Child Labor (A)
by Vincent Dessain Christopher A. Bartlett Anders SjomanTraces the history of IKEA's response to a TV report that its Indian carpet suppliers were using child labor. Describes IKEA's growth, including the importance of a sourcing strategy based on its close relationships with suppliers in developing countries. Details the development of IKEA's strong culture and values that include a commitment "to create a better everyday life for many people." Describes how, in response to regulatory and public pressure, IKEA developed a set of environmental policies that grew to encompass a relationship with Greenpeace and WWF on forest management and conservation. Then, in 1994, Marianne Barner, a newly appointed IKEA product manager, is surprised by a Swedish television documentary on the use of child labor by Indian carpet suppliers, including some that supply IKEA's rugs. She immediately implements a strict policy that provides for contract cancellation if any IKEA supplier uses child labor. Then Barner is confronted by a German TV producer who advises her that he is about to broadcast an investigative program documenting the use of child labor in one of the company's major suppliers. How should she react to the crisis? How should the company deal with the ongoing issue of child labor in the supply chain?
IKIGAI-Leadership: Die japanische Methode zum sinnvollen Führen und langen Leben
by Andre Daiyu SteinerIn der heutigen, oft unsicheren Zeit sind viele Menschen vor allem auf der Suche nach Gleichgewicht und Sinn in ihrem persönlichen und beruflichen Leben. Die Mehrheit der vorallem jüngeren Arbeitnehmer wünscht sich, dass ihre Arbeit Sinn und Zweck hat und dass die Unternehmen, für die sie arbeiten, mehr wollen, als bloß Geld zu verdienen. Die Antwort darauf kann Ikigai sein - ein beliebtes japanisches Konzept, wie man ein glückliches und zielgerichtetes Leben führen kann. Es geht darum, dass Sie Ihre Essenz (wer Sie im tiefsten Inneren sind) und den Grund Ihres Hierseins (Ihren Zweck) in Harmonie mit Ihrer Tätigkeit erleben. André Daiyû Steiner überträgt deshalb in seinem Buch IKIGAI auf die Herausforderungen des heutigen Führungsalltags. Dabei stehen die vier zentralen Fragen des IKIGAI im Mittelpunkt: Worin sind Sie wirklich gut? Was machen Sie gerne? Was braucht die Welt? Wofür zahlt man Ihnen Geld? Diese vier wesentlichen Elemente bilden in ihrer Schnittmenge den IKIGAI. Ihre tiefsten Leidenschaften, Talente, sinnvollen Beiträge und die Bedürfnisse der Welt kommen zusammen und vermitteln ein Gefühl von Sinn und Erfüllung im (Arbeits-)Leben. Das Ergebnis: Sie sind zutiefst zufrieden und leidenschaftlich, bei dem was Sie tun und wie Sie führen. Sie werden durch einen Zustand des Flow getragen, der für neue Energie und Ausgeglichenheit sorgt.
IMF Departmental Paper (Departmental Papers)
by International Monetary FundA report from the International Monetary Fund.
IMF Departmental Paper: Advances Made In Five Key Areas Through A Dfid-imf Collaboration (Departmental Papers)
by International Monetary FundA report from the International Monetary Fund.
IMF Exchange Rate Policy Advice
by International Monetary FundA report from the International Monetary Fund.
IMF Financial Operations 2016
by International Monetary FundIMF Financial Operations 2016 provides a broad introduction to how the IMF fulfills its mission through its financial activities. It covers the financial structure and operations of the IMF and also provides background detail of the financial statements for the IMF's activities during the most recent financial year. This publication (currently in its third edition) updates a previous report entitled Financial Organization and Operations of the IMF, first published in 1986 and last issued in 2001 (the sixth edition). That 2001 report reflected the seismic shifts in the global economy and in the IMF's structure and operations that occurred after the fall of the Soviet Union and the various currency and financial crises of the 1990s. This revised and updated report covers more recent developments, including reform of the IMF's income model, measures taken in response to the global financial crisis of 2007-09, and the institutional reforms aimed at ensuring that the IMF's governance structure evolves in line with developments in the global economy.
IMF Interactions with Member Countries
by International Monetary FundThis report presents the findings of an evaluation of the effectiveness of IMF interactions with its member countries during the period 2001-08, with special emphasis on 2007-08. it analyzes IMF interactions with its entire membership, broken down into three main country groups: advanced economies, emerging economies, and Poverty Reduction Growth Facility (PRGF)-eligible countries. The report comes at a critical juncture For The international monetary system, when the IMF has adopted a more flexible approach to lending and been given new responsibilities, As well as a major infusion of resources to help members deal with the global financial crisis. it highlights lessons learned from the evaluation that are most relevant To The tasks that lie ahead For The IMF.
IMF Macroeconomic Research on Low-Income Countries
by International Monetary FundA report from the International Monetary Fund.
IMF Performance in the Run-Up to the Financial and Economic Crisis: IMF Surveillance in 2004-07
by International Monetary FundThis evaluation assesses the performance of IMF surveillance in the run-up to the global financial and economic crisis and offers recommendations on how to strengthen the IMF's ability to discern risks and vulnerabilities and to warn the membership in the future. It finds that the IMF provided few clear warnings about the risks and vulnerabilities associated with the impending crisis before its outbreak. The banner message was one of continued optimism after more than a decade of benign economic conditions and low macroeconomic volatility. The IMF, in its bilateral surveillance of the United States and the United Kingdom, largely endorsed policies and financial practices that were seen as fostering rapid innovation and growth. The belief that financial markets were fundamentally sound and that large financial institutions could weather any likely problem lessened the sense of urgency to address risks or to worry about possible severe adverse outcomes. Surveillance also paid insufficient attention to risks of contagion or spillovers from a crisis in advanced economies. Advanced economies were not included in the Vulnerability Exercise launched after the Asian crisis, despite internal discussions and calls to this effect from Board members and others.
IMF Response to the Financial and Economic Crisis
by International Monetary FundThis evaluation assesses the IMF's response to the global financial and economic crisis, focusing on the period September 2008 through 2013. It assesses the IMF's actions to help contain the crisis and navigate a global recovery, assist individual economies to cope with the impact of the crisis, and identify and warn about future risks.
IMF Staff Country Reports
by K. Kochhar A. Senhadji J. Lee Y. NishigakiA report from the International Monetary Fund.
IMF Staff Country Reports
by Michael T. Hadjimichael Ajai ChopraA report from the International Monetary Fund.
IMF Staff Country Reports
by John Dodsworth Anne McguirkA report from the International Monetary Fund.