Basics of qualitative research: Grounded theory procedures and techniques

The Silent Language

Literature on IFRS adoption by countries concerning high quality, understandable and applicable IFRS in order to be worldwide accepted has generated a pertinent discussion, since the results presented in the literature are not unanimous on the adoption of IFRS and accounting quality. Soderstrom and Sun (2007) analyzed a research published in leading accounting journals selected from 1990’s on the consequences of IFRS adoption and found that the determinants of accounting quality after the adoption of these standards are articulated in: quality of the standards; political and judicial system in the country; financial reporting incentives. Based on Soderstrom and Sun (2007) study, this work aims to analyze literature on IFRS adoption and the accounting quality from 2006. In order to achieve this goal, a systematic search of the literature focused on a "Web of Science" database associated with a bibliometric analysis was done, aiming to understand the discussion on IFRS adoption and accounting quality in literature. As a result, it was found that the adoption of IFRS related to the accounting standard factors, political and judicial systems of the countries and the financial reporting incentives discussed by Soderstrom and Sun (2007) to determine the quality of accounting remains persistent. Overall, this analysis concludes that the quality of accounting cannot be evaluated only in terms of IFRS adoption, either on a voluntary or mandatory basis. The results of this study present at least two limitations: The studies on IFRS adoption researched, despite tackling institutional issues, do not show the real complexity of the reality, due to reduce the quality of the social context to the quality of economic rationality; and the alleged quality of standards based on principles is not enough to determine the quality of accounting.

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IFRS Adoption and Accounting Quality: A Review

This note can be used in conjunction with any class session where the learning objective is to understand how to manage conflict within organizations. It focuses on interpersonal-conflict styles, and offers prescriptions for what styles are appropriate for various conflict situations.

https://papers.ssrn.com/sol3/Delivery.cfm/UVA-OB-0743.pdf?abstractid=911079&rulid=9027902&mirid=1

Managing Conflict in Organizations

Ethnicity and Family Therapy

The Influence of Cultural Sensitivity in Social Work Practice with Immigrants

This paper presents an analytical approach to the reality of Spanish-Moroccan families in Spain, constructed from two areas of data collection. The first was collected from available intermarriage data (in which at least one of the two members of the couple was Moroccan) and the second from the available data about children of these unions. The analyses were performed using official data collected in the Statistical Bulletin of Birth from the National Institute of Statistics (NIS henceforth). Since 2008, the Moroccan community has constituted the second largest contingent of foreign residents in Spain (after Romanians), although its historical trajectory places them as the immigration group with higher sociodemographic relevance. The Moroccan migration is the result of young people who marry at young ages with a strong trend toward marrying homogamously within their own national group who journey to Spain and reside primarily in larger regions such as Madrid, Valencia, Andalusia and Catalonia. The results of this study indicate that couples who are both Moroccan parents show some different marriage patterns when compared to couples where only one parent is of this nationality.

/pdf/spanish-moroccan-families-in-a-context-of-family-diversity-5cxwgxxlk5.pdf

Spanish-Moroccan families in a context of family diversity in Spain: challenges for the construction of interculturalism

The purpose of this qualitative study was to explore the role that friendship, trust, and love played in the courtship and marriages of eleven German heterosexual couples (twenty-two individuals, including three couples of mixed national heritage) who reported their marriages to be happy. A conceptual model is proposed of how the components of friendship, trust, and love (i.e., love experienced as emotion, behavior, and commitment) may form a foundation for happy German marriages. Identified themes inform suggestions for how these findings can be used by educators, practitioners, and clergy to support and strengthen German marriages.

The Role of Friendship, Trust, and Love in Happy German Marriages

.This study examines social services delivery in Andalusia, Spain, to determine the degree of cultural adaptation of its workers, given the important migratory flows taking place in the region during recent years. This study investigates the main characteristics of those workers with a high level of intercultural sensitivity (IS) and their cultural competences. The survey included 298 professionals with a validated IS scale along with questions related to the degree of intercultural contact and competence. A series of scales for the IS levels was created, and correlation analyses were carried out depending on the variables used. Results revealed high levels of self-attributed cultural competence and training as well as low levels of awareness and motivation for intercultural encounters. Theoretical knowledge appeared to be the only aspect in correlation with all dimensions of IS. Important deficits have been also observed when examining the type and intensity of contact among professionals and peo...

When Knowledge Is Not Enough: Elements to Strengthen Intercultural Sensitivity Among Professionals of Social Services in Andalusia (Spain)

The United States of America is a country with a long tradition of migration in which second- and third-generation Americans have been assimilated into a cultural ‘melting pot.’ This multicultural ...

https://journals.sagepub.com/doi/pdf/10.1177/0011392120983342

Pablo Álvarez-Pérez

Papers

The Influence of Cultural Sensitivity in Social Work Practice with Immigrants

Spanish-Moroccan families in a context of family diversity in Spain: challenges for the construction of interculturalism

The Role of Friendship, Trust, and Love in Happy German Marriages

When Knowledge Is Not Enough: Elements to Strengthen Intercultural Sensitivity Among Professionals of Social Services in Andalusia (Spain)

Personal social networks as a superdiversity dimension: A qualitative approach with second-generation Americans