Northeastern University London Repository
Not a member yet
1286 research outputs found
Sort by
The Artist - Warts and All
No full textA panel discussion about artists and representation with William Feaver and Humphrey Ocean. My contribution concerned the new William Hogarth exhibition at the Sir John Soane's Museum ('Hogarth: Place and Progress' Nov 2019-January 2020. William Feaver discusses his biography of Lucian Freud and Humphrey Ocean is a celebrated artist and Professor of Perspective at the Royal Academ
Academic Literature Review: Interaction of IFRS 9 and long-term investment decisions
Get PDFIn January 2018, the international financial reporting standard IFRS 9 - Financial Instruments became effective, changing the way companies account for changes in value in equity instruments designated at fair value through other comprehensive income (OCI). We review contemporary academic literature to shed some light on the possible effects of this regulatory change on investment decisions and strategies of long-term investors. In particular, we examine relevant research in understanding long-term investors’ use of information for decision making and their possible reactions to the changes in accounting policies of IFRS 9 related to the removal of recycling (reclassification adjustments) for available-for-sale (AFS) financial assets measured at fair value through OCI. No empirical evidence of the adoption of IFRS 9 was not available.
Our review addresses the following specific questions:
• How does presentation format of the financial information influence investors’ behaviour?
• How value relevant are OCI and AFS related gains and losses?
• What are the pros and cons of recycling?
• How do accounting requirements influence investment strategies?
• What factors influence long-term investors’ investment strategies?
To address these questions, we focus mainly on accounting and finance journals published after 2005. While a European perspective would have been desirable, we have also included research under other accounting regulations due to scarce literature, especially on the recycling issue. Still we believe that this review will be useful to the standard setters, accounting profession and academic accounting community as a whole
The Role of ASEAN’s Identities in Reshaping the ASEAN–EU Relationship
No full textIn 2017, the Association of Southeast Asian Nations (ASEAN) and the European Union (EU) celebrated the fortieth anniversary of dialogue relations. However, it is only in the past decade that ASEAN’s strategic importance in the EU’s external relations has grown. Given the limited scholarly attention that has been devoted to this change in ASEAN–EU relations, this article explores why there has been a greater level of engagement and approximation between the EU and ASEAN. In particular, it asks why the EU, which had long been reluctant to recognize ASEAN as a strategic partner, has changed its policy towards ASEAN. Looking beyond the conventional Eurocentric explanations, this article draws on constructivism — which focuses on the role of perceptions and identities in shaping international politics — and argues that ASEAN’s identities have played a significant role in reshaping ASEAN–EU interactions
The integration of experiment and computational modelling in heterogeneously catalysed ammonia synthesis over metal nitrides
Get PDFLaboured Protest: Black Civil Rights in New York City and Detroit during the New Deal and Second World War
Get PDFComplex delay dynamics on railway networks from universal laws to realistic modelling
Get PDFRailways are a key infrastructure for any modern country. The reliability and resilience of this peculiar transportation system may be challenged by different shocks such as disruptions, strikes and adverse weather conditions. These events compromise the correct functioning of the system and trigger the spreading of delays into the railway network on a daily basis. Despite their importance, a general theoretical understanding of the underlying causes of these disruptions is still lacking. In this work, we analyse the Italian and German railway networks by leveraging on the train schedules and actual delay data retrieved during the year 2015. We use these data to infer simple statistical laws ruling the emergence of localized delays in different areas of the network and we model the spreading of these delays throughout the network by exploiting a framework inspired by epidemic spreading models. Our model offers a fast and easy tool for the preliminary assessment of the effectiveness of traffic handling policies, and of the railway network criticalities
Extending Technology Acceptance Model for Proximity Mobile Payment via Organisational Semiotics
Get PDFThe growth of mobile technologies and smartphones is reshaping the individual and organisational behaviour which affect the business environment. One of the key challenges of mobile payment is how to understand and manage user expectations and technology acceptance. Therefore, to better understand mobile payment use and acceptance, we need to analyse the factors and barriers that influence technology use. The investigation uses Technology Acceptance Model in conjunction with Organisational Semiotics, a socio-technical method of design, to overcome possible limitations addressed in research. This approach offers methods that can help to develop a research model for mobile payment use focusing on technical and social aspects