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Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure Framework for the Notes
Get PDFWe summarise the response of the EAA’s FRSC to Towards a Disclosure Framework for the Notes, a Discussion Paper (DP) issued jointly by EFRAG, ANC and FRC. While supportive of much of the DP, and in particular of the underlying aim to place disclosures on a sounder conceptual foundation, we identify two broad themes for further development. The first concerns the DP’s diagnosis of the problem, which is that the existing financial reporting is characterised by, on the one hand, disclosure overload and, on the other hand, an absence of a conceptual framework for organising and communicating disclosures. Our review of the literature suggests much greater support for the second of these two factors than for the first. The second broad theme is the purpose of the proposed DF, and the principles that are derived from this purpose. Here, we stress the need for the framework to better accommodate the context within which financial statement disclosures are used. In practice, this context is characterised by variation in information, incentives and enforcement, each of which has a considerable effect on the appropriate disclosure policy and practice in any given situation
Impact of co-adsorbed oxygen on crotonaldehyde adsorption over gold nanoclusters: a computational study
Get PDFRaynal, Un regard vers l'Amérique.
Get PDFA review of an exhibition organised by the Bibliothèque Mazarine in Paris and devoted to the Abbé Raynal (1713-1796), French historian, journalist and 'philosophe' who was famous in his lifetime as the author of the 'Histoire des Deux Indes', one of the most successful and influential of the 'encyclopédiste' texts. This 'Histoire philosophique et politique des établissements et du commerce des Européens dans les Deux Indes' (to give the book its full title) offered a multi-volume history of European trade with the East and West Indies. The text was initially published anonymously in 1770. A second extended edition appeared in 1774, and a third in 1780. Its geographical scope extended eastwards as far as Japan, China, India, Sumatra and Borneo and westwards to Mexico, Chile and Peru, Paraguay, Brazil and the Caribbean islands. The last volume dealt specifically with French and British colonies in North America
A simple model of conflict
Get PDFThis paper develops a simple dynamic, non-symmetric game between two player populations that can be generalised to a large variety of conflicts. One population attempts to re-write a current (social) contract in its favour, whereas the other prefers to maintain the status quo. In the model’s initial set up, the free-rider problem obstructs the occurrence of a conflict, leading to a low probability of a successful turn-over. The normative and conventional framework, in which players interact, plays however a vital role in the evolution of conflicts. By relating the individual pay-off perceptions for each strategy to the type and frequency of norm violations, the free-rider effect can be considerably weakened, thus enabling the model to predict the existence of two stable equilibria; one with a high rate of conflict, and another in which no conflict arises. This second equilibrium is caused by a triggering event. The model provides an explanation of how and why these events may occur and under which conditions they can be observed more frequently. In addition, it is also shown which factors influence the equilibria’s basin of attraction, i.e. the likelihood of a transition and hence the probability of a conflict
Broadsides: Caricature and the Navy 1755-1815
Get PDFReview of an exhibition about caricature and the navy held at the National Maritime Museum in the UK. A 'broadside’ is a large sheet of paper printed on one side, but the word also means the firing of all the guns from one side of a ship. The wit is suggestive. Caricature is considered as a paper blast, as concerted noise; explosive and potentially destructive. The parameters of the exhibition are fixed to 1755-1815, a period defined by war, mostly with France, so the navy is presented as an enduring subject for the graphic arts during this period
A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting
Get PDFInspired by Habermas’ works, we develop a prescriptive conceptual model of stakeholderengagement and corporate social responsibility (CSR) reporting against which empiricaldescriptions can be compared and contrasted. We compare the high profile case of Kraft’stakeover of Cadbury with the conceptual model to illustrate the gap between an idealspeech situation and practice. The paper conducts a desk study of documents relating tothe takeover and interviews with stakeholders from the local community to gauge theirviews of stakeholder engagement and CSR reporting by Cadbury/Kraft. The findings leadto policy recommendations for enhancing stakeholder accountability through improvedsteering mechanisms