University of Greenwich

About: University of Greenwich is a education organization based out in London, United Kingdom. It is known for research contribution in the topics: Population & Context (language use). The organization has 3749 authors who have published 9958 publications receiving 234340 citations.

Implementation of International Accounting Standards in Poland: Can True Convergence be Achieved in Practice?

Abstract: The aim of this study is to discuss the difficulties that Poland, as an example of a transition economy, has in complying with the underlying principles of IAS and to recommend changes that need to be introduced before true convergence to IAS can take place. The study identifies existing differences between Polish financial reporting and the IAS in terms of the underlying conceptual framework, using the treatment of fixed assets to demonstrate the fundamental differences between the two systems. Using in-depth interviews supported with a review of the published financial statements for a sample of listed Polish and UK companies, the study found considerable differences between Polish accounting law and IAS. The article argues that those differences arise predominantly from the Polish legalistic and rule-based orientation that is incompatible with the principle-based spirit of IAS. It will be argued that, in order to achieve greater convergence to IAS, Polish accountants will need to move away fro...

Values and adult age: findings from two cohorts of the European Social Survey.

Abstract: Human values are assessed biannually in a multinational sample as part of the European Social Survey (ESS). Based on theories of adaptive ageing, it was predicted that ten lower order values and four higher order values would show age differences that would be invariant across (a) two sample cohorts (2002 and 2008), (b) gender and (c) 12 industrialised nations. The value categories measured by the ESS are the following: conservative values (tradition, conformity and security), openness to change values (self-direction, hedonism and stimulation), self-transcendent values (universalism, benevolence) and self-enhancement values (power, achievement). Of the ten lower order values, tradition shows the strongest positive relation with adult age, while the value of stimulation shows the strongest negative relation with age. With regards to the four higher order value categories, conservative values increased across age groups, while openness to change values decreased. Neither of these value types showed cohort or gender differences. Self-transcendence values were greater in midlife and older adults compared with young adults, were higher in women than in men, and higher in the 2008 compared with the 2002 cohort. Self-enhancement values showed a negative relation with age, with men of all age groups scoring higher in this value type than women. Age effects on the four higher order value types were replicated across all 12 countries in the sample, with the single exception of self-enhancement values in Spain, which show no relation with age.

Interactions between cattle and biting flies: effects on the feeding rate of tsetse.

Abstract: In Zimbabwe, studies were made of the effect of host behaviour on the feeding success of Glossina pallidipes Austen and G. morsitans morsitans Westwood (Diptera: Glossinidae) attracted to cattle of different age and sex. The mean feeding rates for male and female G. pallidipes attracted to oxen were 60% and 58%, respectively, compared to 33% and 53% for male and female G. m. morsitans. The feeding rate of G. pallidipes varied between oxen and was inversely correlated with a host's rate of defensive leg movements, which, in turn, was positively correlated with the density of Stomoxys spp. (Diptera: Muscidae) caught in the vicinity of the host. Tsetse were significantly less successful in feeding from young cattle. For G. pallidipes, the feeding rate on calves (<6 months) was 11%, whereas for male and female G. m. morsitans the rates were 12% and 20%, respectively. Significantly lower feeding rates were apparent for cattle aged up to 2 years, when the feeding rate for G. pallidipes (31%) was still significantly less than that on mature oxen (68%). Feeding rates for G. pallidipes on adult female cattle were lower than those on oxen (45% vs. 61%). The lower feeding rates in young animals were attributed to higher rates of defensive movements. The results suggest that higher rates of defensive activities by young cattle reduce the risk of them contracting trypanosomiasis.