Concept Of Conservatism Research Articles

The Role of Green Intellectual Capital and Busy Director as Moderators of the Influence of Prudence and Audit Tenure on Integrated Reports

Financial reports are financial information of a company in an accounting period that can be used to describe the performance of a company (Kashmir in Gayatri). Financial reports are said to be good if they have integrity over the information contained therein. Along with the convergence of IFRS, the concept of conservatism is now replaced by prudence, what is meant by prudence in IFRS is that revenue recognition may be recognized even though it is still potential, as long as it meets the provisions for revenue recognition but still uses the principle of prudence in its recognition. After SAK adopted IFRS. This study aims to test the effect of Prudence, Audit Tenure on the Integrated Report and examine whether there is a role of Green Intellectual Capital and Busy Director as a moderation of the influence of Prudence, Audit Tenure on the Integrated Report carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports which are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of this study, it shows that prudence has an effect on the integrated report, Audit tenure does not have an effect on the audit report, Green Intellectual capital strengthens the effect of Prudence on the integrated report but busy directors do not strengthen the effect of Prudence on the integrated report. Green Intellectual capital strengthens the effect of Audit Tenure on the integrated report but busy directors do not strengthen the effect of Audit Tenure on the integrated report

The essence of conservatism in modern Russian political and journalistic discourse

The article is a study of the nature of conservatism in modern political rhetoric. The author analyzes the key concepts of conservatism, its inherent features, approaches, and the main provisions defining the content of its ideology, as set out in the works of Russian scientists.

The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan

The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept. This study’s sample consists of 16 banking institutions listed on the Amman Stock Exchange (ASE) and 64 observations from December 2018 to July 2021. A multiple linear regression model was used to evaluate the hypotheses, and the results show that COVID-19 had a substantial beneficial influence on conditional conservatism in the Jordanian banking industry over this period. Furthermore, when uncertainty grows, the function of conservatism becomes more significant, as more trustworthy accounting information allows investors to properly judge a company’s past and future performance. The research suggests that the relevant authorities offer instructions for accountants that may be used in practice to attain the appropriate degree of accounting conservatism, under international standards and local laws and regulations. The current study is the first to be conducted in a developing nation, such as Jordan, and the findings may be useful to other developing nations.

Pengaruh Komisaris Independen Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN

Accounting conservatism is a precautionary principle at the time of financial reporting so that companies are not in a hurry when recognizing and assessing assets and profits so that they can immediately recognize possible losses and debts that may occur, value assets with the lowest value, and take into account liabilities with the highest value. The application of conservatism in making financial statements, an investor can view financial statements transparently and without any element of manipulation contained in the financial statements, because the concept of conservatism is recognizing all losses and recognizing profits only when the profits actually occur. Accounting conservatism is a concept that recognizes expenses and liabilities directly even though there is uncertainty about the outcome, but only recognizes revenues and assets when they are actually received. This study aims to obtain empirical evidence of the effect of independent commissioners and institutional ownership on accounting conservatism. This research is classified as quantitative research. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method used is purposive sampling. The analytical method used is panel data analysis. The number of sample companies used are 17 state-owned companies in a span of 3 years, so the final data used is 51 observational data. The results show that 1) Independent Commissioner has a positive effect on accounting conservatism 2)Institutional ownership has no effect on accounting conservatism

CONSERVATISM IN ACCOUNTING: FINANCIAL DISTRESS, TAX AND LITIGATION RISK

In the application of accounting conservatism plays an important role in assessing the earnings quality of a financial report. If financial statements are made using conservative principles, they tend to reflect the company's financial condition which is not true. The concept of conservatism is often used by companies that trade their shares openly. For example, a company listed on the Indonesia Stock Exchange is a forum for companies or issuers to trade their company shares. With the aim of obtaining additional capital needed by the company in carrying out its operational activities. This study consists of three independent variables Financial Ditress (X1), Litigation Risk (X2) and Tax (X3). And the dependent variable is accounting conservatism. The object of research is a company listed on the Indonesia Stock Exchange from 2018 to 2020. The data used in this study amounted to 135 data. The data analysis technique uses the Eview10 application by using regression model analysis, classical assumption testing and hypothesis testing

A Critical Discourse Analysis of the Speech of Her Royal Highness Princess Reema Bint Bander Al-Saud: A Saudi Woman Empowerment Model

Princess Reema Bint Bander Al-Saud is a Saudi woman leader who is nowadays serving as the Saudi ambassador to the United States of America. She has been serving passionately and effectively in both the public and private sectors of Saudi Arabia, setting a perfect example of Saudi women’s empowerment in different fields. This paper gives a comprehensive linguistic analysis of selected spoken texts of HRH Princess Reema. The research focuses on both the rhetoric and the persuasive patterns based on the linguistic structures proposed by Van Dijk’s theory and Norman Fairclough’s reflections on Ideology. This paper has successfully identified some essential linguistic strategies and how they are conducted skillfully by HRH Princess Reema Bint Bander with a focus on the concept of Saudi women empowerment. This research adopts a qualitative method based on observations and thematic interpretations of selected texts of a public speech given by HRH Princess Reema. Moreover, this paper investigates the linguistic and the stylistic markers that Princess Reema applied in her public remarks that makes her address sounds very persuasive and convincing. This research concludes by discussing some linguistic themes that HRH Princess Reema mentioned, such as the concepts of Conservatism, Socialism, and Liberalism feminist ideology, which create a perfect model of Saudi woman empowerment aligned with the Vision of 2030.

Taxonomic, phylogenetic and functional diversity of understorey plants respond differently to environmental conditions in European forest edges

Abstract Forest biodiversity world‐wide is affected by climate change, habitat loss and fragmentation, and today 20% of the forest area is located within 100 m of a forest edge. Still, forest edges harbour a substantial amount of terrestrial biodiversity, especially in the understorey. The functional and phylogenetic diversity of forest edges have never been studied simultaneously at a continental scale, in spite of their importance for the forests' functioning and for communities' resilience to future change. We assessed nine metrics of taxonomic, phylogenetic and functional diversity of understorey plant communities in 225 plots spread along edge‐to‐interior gradients in deciduous forests across Europe. We then derived the relative effects and importance of edaphic, stand and landscape conditions on the diversity metrics. Here, we show that taxonomic, phylogenetic and functional diversity metrics respond differently to environmental conditions. We report an increase in functional diversity in plots with stronger microclimatic buffering, in spite of their lower taxonomic species richness. Additionally, we found increased taxonomic species richness at the forest edge, but in forests with intermediate and high openness, these communities had decreased phylogenetic diversity. Functional and phylogenetic diversity revealed complementary and important insights in community assembly mechanisms. Several environmental filters were identified as potential drivers of the patterns, such as a colder macroclimate and less buffered microclimate for functional diversity. For phylogenetic diversity, edaphic conditions were more important. Interestingly, plots with lower soil pH had decreased taxonomic species richness, but led to increased phylogenetic diversity, challenging the phylogenetic niche conservatism concept. Synthesis. Taxonomic, phylogenetic and functional diversity of understorey communities in forest edges respond differently to environmental conditions, providing insight into different community assembly mechanisms and their interactions. Therefore, it is important to look beyond species richness with phylogenetic and functional diversity approaches when focusing on forest understorey biodiversity.

Boris N. Chicherin and the Problem of the Political Identification of His Legacy

ABSTRACT This article examines a still contentious question: how conservative and liberal elements are combined in Boris N. Chicherin’s worldview and political doctrine. It considers several points of view on this issue (expressed by Nikolai Berdyaev, Petr Struve, Georgii Plekhanov, Vasilii Zen’kovskii) and analyzes Chicherin’s works of the 1850s–1860s that have provoked the most heated debates. The author attempts to show that assessing the conservative element in Chicherin’s worldview is not as straightforward a task as is commonly assumed. His concepts of conservatism and “protective principles” do not fit within broader understandings of conservatism. This article pays particular attention to analyzing the dramatic experience of Chicherin’s cooperation with the authorities and the reasons his political position radicalized.

Coğrafya-Din İlişkisi; Kentlileşme, Muhafazakârlık ve Mezhep Demografisi Bağlamında Doğu ve Batı Karşılaştırması

In this study, we focus on how the conservatism is manifested by revealing the differences between the urbanization and urbanization, and the differences between the East and the West. In this context, the concept of conservatism be broadly defined and then the concept of urban conservatism be emphasized. Finally, the aim of the study is to make a comparison and try to understand the historical change of the urbanization process of the Islamic world. In order to achieve this aim, the study be prepared by using primary and secondary data obtained from domestic and foreign sources. As a result, it is seen that there is a mutual relationship between cities and civilizations and Muslim conservatism is closely related to the changing urbanization phenomenon. It has been determined that the West completed the phenomenon of urbanization long ago and parallel to this, the conservative attitudes developed differently. On the other hand, with the degeneration of the phenomenon of migration, distorted construction and civilization, it was concluded that Muslims remained in the village-urban dilemma, which in a way led to the conflict between tradition and modernism. In addition, social reflex, imitation (acceptance of the sect ready in the family), the influence of the scholar in that geography and the spread of emigration, migration, emergence of a number of crises and breaks in the historical process, and as mentioned in the last analysis, the status of adopting sectarian identity as a general city It is closely related to the perception and attitude of sect in life.

Ownerships Structures and Accounting Conservatism among Nigeria Listed Firms

The article aims to examine the effect of ownership structure on accounting conservatism among Nigeria listed firms. Correlational research design was employed in this study and the sample size comprises of all 15 firms from the banking sector listed on the Nigerian Stock Exchange (NSE) for the years 2013 – 2017. The study employed the panel regression technique to estimate the coefficients of the variables in the model specified.The study finds that there is a positive and insignificant relationship between managerial ownership and accounting conservatism; a positive but an insignificant relationship was observed between institutional ownership and accounting conservatism. However, foreign ownership revealed a negative but not significant relationship with accounting conservatism. We recommend that financial statements to include more detailed analysis of the structure of their ownership and shareholding to provide more information for decision making for users of the accounting information such as researchers and potential investors. Also, Regulatory bodies should ensure all companies comply with the concept of conservatism by imposing strict penalty on erring companies.

Audit committee effectiveness and conservatism concept

Purpose- The main aim of this study is to examine the relationship between audit committee effectiveness and conservatism levels of companies identified as indicators of financial reporting quality. Methodology- In order to achieve this aim, panel data regression analysis was performed using 1903 observations obtained from 233 non-financial publicly-traded company between 2008-2017. Findings- The research findings show that the effectiveness of the audit committee is positively related to conservatism level of companies. Conclusion- As a result of the analysis, it can be said that the firms with high audit committee effectiveness will follow more conservatism accounting policies and consequently the quality of financial reporting will increase.

Педагогический консерватизм и интернационализация высшего образования: проблемы и пути решения

The study deals with the problem of higher education reforms in Russia. In the author’s opinion, the resistance to change from the traditionally conservative educational environment is one of the main challenges faced by the country in this process. The paper analyzes the concept of conservatism, investigates the origins of teaching staff conservatism, and reveals various aspects of this phenomenon. The research discusses the current trends in higher education in Russia and in the world (informatization, differentiation, pluralism, instrumentalization). Special attention is paid to the internationalization of education. This concept and its historical background are outlined. The research highlights the positive aspects of the phenomenon under review, its possible risks and ways to overcome them. University administrators are encouraged to establish good communication with the faculty concerning the true objectives of innovation; introduce innovation gradually providing teachers with instructional support and avoiding drastic measures (for example, dismissals of employees who fail to meet the requirements); focus on the positive aspects of internationalization.

1950-1955 Arası Yeni Muhafazakârlık Paradigması: Hisar Dergisi Örneği

The definition of conservatism as a concept means preservation and protection originating from the Latin word conservare. However, since conservatism predicates much more than its dictionary meaning in the history of modern political thought, it became necessary to consider the concept within a movement of thought, an ideology or political philosophy. What should an individual understand, then, from conservatism? The fact that the concept is ambiguous made the definition of conservatism a matter of debate. Within this period, while conservatism became a current issue in different countries, connotations have been ascribed to the concept with uncertainties in political life. We see that the concept has been frequently used in an ambiguous meaning. In our country, positivist ideology of Republic becomes conservative through the sense of status quo. Positivism symbolizes the transition from traditional world-view and way of thinking to modern world-view, from traditional theories to modern theories. Positivism is conservative. However, the concept of conservatism here is different than the conception in the western world. If the concept of conservatism is considered as protecting the existing thing or continuing the old, then the Republic should be conservative as it is the succession of the Ottoman Empire but on the contrary positivist establishment becomes conservative for the sake of continuing the new order which has been set after the process of bypassing the Ottoman Empire and reconstructing the society with new values. Turkish conservatism, which has developed within a critical attitude as a reaction to the Kemalist modernization that constituted the sense of modernization in the republic period, remained cautious for the exchange model. This opposition should not be interpreted that conservatives do not side with a change in the society. The politics of bypassing Ottoman Empire which has been chosen by Kemalist modernization as avoidance from the burden of the past within the sense of a new society have been carried into effect under the leadership of C.H.F (Republican People’s Party) with the projects sponsored by positivism. By rejecting positivism as the epistemological basis of those projects, conservatives wanted to falsify the sense of Kemalist modernization. The new conservative paradigm in our country which has gone through a new period with the Democratic Party in 1950 tried to shape the society with traditional-liberal perception different than the Republic conservatism. In this respect, the aim of this study is to enlighten an important historical process through conservative paradigm reading of writings of thoughts published in the Journal Hisar from 1950 to 1955

Nihilism and the Crisis of Tradition: Arendt and Contemporary Radical Conservatism

The present paper is a preliminary approach to the question of the applicability of Hannah Arendt’s ideas on tradition and nihilism to the analysis of contemporary radical conservatism. For this purpose, I examine Arendt’s essays of the 1940s and 1950s which shed light on the origins of the European conservatism crisis, and the difference between traditionalist and anti-traditionalist thinking. These arguments on the nihilistic aspects of radical conservatism, which legitimizes itself by appealing to a crisis of tradition, illustrate the shortcomings of Karl Mannheim’s analysis of conservatism and traditionalism. In order to complement Arendt’s rather fragmentary concept of conservatism, I use the definitions of adjectival and nominal conservatism to define the key differences between genuine conservatism and radical conservatism (pseudo-conservatism). Based on the analysis of the past, I address the question of why Arendt is important to the understanding of contemporary pseudo-conservatism, including its historical origins, self-description, and key instruments. Lastly, I explain why, together with Arendt, we should choose a broader perspective by focusing on analyzing the crisis of judgement in the public sphere and the resulting distortion of the ideas of tradition and dialogue, rather than simply describing contemporary radical conservatism as the spiritual successor to National Socialism.

Institutional Ownership: A Driver of Accounting Conservatism and Reporting Quality

The study considered institutional ownerships as a driver of accounting conservatism and reporting quality and adopted time series data as its methodology. The objective of this study is to establish a nexus between institutional ownership and the concept of conservatism and reporting quality. The specified model was subjected to relevant eviews test so as to ascertain its potency for planning and predictions. The paper also x-rayed various theories relating to accounting conservatism and the conceptual framework of institutional ownerships. It concluded on the need for stakeholders to place overall corporate interest above parochial personal interest since the seeming potency of a model will ordinarily be defeated if the individual drivers in the entity are bent on pursuing wishful lust and sacrifice the destiny of the entity on the altar of avarice and extravagance. The paper recommended for the management not only to be doing the right thing but should be seen to have also done the right thing.

Two Essays of Corporate Governance. (1) The Relationship of ICAPM and Corporate Governance. (2) Relationship of Corporate Governance and Conservatism in Accounting.

The main purpose of this paper is to investigate (1) the relationship between the corporate governance and capital asset pricing model. The first topic is mainly aimed at finding whether corporate governance with the average stock returns under controlling three factors of ICAPM still exist. What is more, market beta, sizes beta and Book to market beta may absorb the most of the corporate governance effect under ICAPM. The second topic is to investigate (2) the relationship between the corporate governance and the concept of conservatism. The improvement in corporate governance of the firm would also affect the conservatism level. Do they have the substitute effects each other in accounting?

APPLICATION OF IFRS PRINCIPLES TO THE INVENTORY ACCOUNTING IN THE NATIONAL SISTEM OF BOOK-KEEPING ON AN EXAMPLE OF THE RUSSIAN-VIETNAMESE OIL COMPANY VIETSOVPETRO

Inventories for the majority of the of Petroleum enterprises are the important resource providing uninterrupted production, therefore the true and fair valuation of material-industrial inventories is important for management of the cost price of production and services of the modern enterprise. Features of the Russian and Vietnamese inventory accounting are presented in this article and national Vietnamese rules of the inventory accounting are analyzed on the subject of their conformity to main IFRS principles. In connection with reforming of national accounting systems there are their essential differences from the International financial reporting standards in rules of the inventory accounting. The problem of realisation of a principle of conservative inventory accounting in Russia and Vietnam, on the basis of the comparative analysis of realisation of the concept of conservatism in the IAS 2 and according to national standards PBU 5/01, VAS 2 is discussed. So, in Russia and Vietnam application of a principle of conservatism is carried out by means of creation an allowance in the accounting on the end of year at impairment of material inventories. It does not contradict IFRS; however the author urges to investigate a problem more deeply. It proves a position, that conservatism at reflexion of inventories in accounting and the financial reporting assumes its display constantly at all stages of the operational cycle connected with movement of is material-industrial inventories of the enterprise: at the moment of a recognition, at expenditure in production and at reflexion of the rests of inventories on the end of year. On the basis of the analysis of standards and the accounting policy of Russian-Vietnamese enterprise «Vietsovpetro» the conclusion that absence of not overestimated estimation of inventories in the financial reporting at the moment of recognition is observed that is the most important for achievement of reliability of the financial reporting becomes. The author also gives recommendations about application of various methods at expenditure in production for various groups of inventories, having excluded thus method LIFO.

Using the floristic quality concept to assess created and natural wetlands: Ecological and management implications

We applied the floristic quality index (FQI) to vegetation data collected across a chronosequence of created wetland (CW) sites in Virginia ranging in age from one to 15 years post-construction. At each site, we also applied FQI to a nearby forested reference wetland (REF). We tested the performance of the index against a selection of community metrics (species richness, diversity, evenness, percent native species) and site attributes (age, soil physiochemical variables). FQI performed better when non-native species (C-value=0) were removed from the index, and also when calculated within rather than across vegetation layers. A modified, abundance-weighted FQI showed significant correlation with community and environmental variables in the CW herbaceous layer and REF herbaceous and shrub-sapling layers based on Canonical correspondence analysis (CCA) ordination output. These results suggest that a “natives only”, layer-based version of the index is most appropriate for our region, and an abundance-weighted FQI may be useful for assessing floristic quality in certain layers. The abundance-weighted format has the advantage of preserving the “heritage” aspect of the species conservatism concept while also entraining the “ecology” aspect of site assessment based on relative abundances of the inhabiting species. FQI did not successfully relate CW sites to REF sites, bringing into question the applicability of the FQI concept in comparing created wetlands to reference wetlands, and by analogy, the use of forested reference wetlands in general to assess vegetation development in created sites.

Conservatism and Turkey: Case of Motherland Party

Conservative ideology which is a modern movement as opposed to Western modernisation emerged in the 18th century. Conservatism has been reshaped by various interpretations in different countries; states and the societies has been highly affected by this ideology. The concept of conservatism had an impact on politics and the society in the last period of Ottoman Empire which is not familiar to the West countries practices. Even the studies about conservatism has not been considered crucial for a long time, the emergence of Motherland Party and the Justice and Development Party which define their political view as democratic conservatism in Turkish political life have increased the number studies dramatically related to conservatism. In this study firstly, definitions and the characteristics of conservatism will be scrutinized according to different academicians. Furthermore, the fundamental principles of conservatism are examined and evaluated in detail. Lastly, how conservatism emerged in Turkey and what are differences and the similarities between Turkey and the West in case of conservatism will be analysed in dept. In the qualitative part of the study, the concept of conservatism will be discussed in case of Turgut OZAL who was the founder of the Motherland Party in Turkey. On the other hand, the common points of Motherland Party and Development and Justice party in terms of parties programs and leaders discourses will be put forth. DOI: 10.5901/mjss.2014.v5n7p548

Coefficients of Conservatism Values and the Floristic Quality Index for the Vascular Plants of South Florida

Since pre-European settlement, major alterations to the native landscape have been made, due largely to urban and agricultural developments. In south Florida, these activities have caused extensive degradation to native plant communities leaving remnant native lands. Therefore, the floristic quality of these native lands is changing, and a tool to assess their quality is needed. Assignment of coefficient of conservatism (C) values (ranging from 0 to 10) to each native plant within south Florida allows for the use of the floristic quality index (FQI), a tool to assess the quality of natural or remnant native plant communities. The coefficient of conservatism concept is based on two factors: 1) plants have various degrees of fidelity to specific habitats and their quality, and 2) plants have varying tolerances to disturbances and respond in various degrees. The establishment of C values and the use of the FQI eliminate subjectivity and provide a standardized method to evaluate the floristic condition of a site, which allows for comparisons between different sites and monitoring of sites over time. Non-native plants are not assigned conservatism coefficients values because they did not evolve in the native landscape. In south Florida (Florida Keys excluded), there are approximately 2226 plants, of which 64% (1434) are considered native and 36% (792) are considered non-native. Of the 1434 plants examined, only 94 native plants remained unranked, because the team did not have enough experience with the plant to confidently assign a C value. Approximately 33% of plants ranked fell into the ruderal categories (0–4), whereas 67% fell into obligate to natural areas categories (5–10). Once a thorough inventory of a site has been completed, a mean C value and FQI can be calculated.