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Porównywalność a konwergencja standardów rachunkowości w świetle badań empirycznych

100%
Grabiński K.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
245-254
EN
In the article comparability has been presented as a main goal of international convergence of accounting standards, especially when convergence of IFRS and US GAAP is concerned. In the beginning expected and potential benefits of achieved comparability were presented as follows: increased liquidity, decreased cost of capital, increased efficiency in capital allocation by capital markets. Furthermore, the output of empirical studies were presented, especially other then accounting regulations determinants of comparability were pointed out. Additionally empirical studies concerning benefits of IFRS adoption mainly in UE countries were presented. It showed up that full potential was achieved only when legal and institutional infrastructure associated process of IFRS adoption.
2
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EU-SILC a jeho metodologická úskalí: mezinárodní srovnatelnost a příjmové proměnné

100%
Mysíková M.
Data a výzkum - SDA Info (Data and Research - SDA Info)
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2011
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vol. 5
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issue 2
147-170
EN
The European Union Statistics on Income and Living Conditions (EU-SILC) set of surveys are an important source of comparative statistical data. EU-SILC provides data on income, living conditions, poverty and social exclusion, material deprivation: topics of growing interest to scholars in Europe and elsewhere. EU-SILC surveys are fielded in 29 European countries and coordinated by Eurostat. Although the survey is harmonised, the individual level microdata consists of many dissimilarities across participating countries because of different national conditions, methods of data collection and/or data processing. The aim of this article is to discuss the opportunities and limitations of EU-SILC datasets. In addition to discussing the development, methodology and basic pitfalls of EU-SILC, this article focuses on (a) income variables, (b) differences in income among countries and (c) impact of income differentials on data comparability. The main problems of income data may be summarised as follows. 1) Some countries use registers to report income variables while others obtain this information from interviews, and this difference lowers their comparability. 2) The incidence of negative or zero values makes the construction of poverty and inequality measures difficult. 3) There are national differences in the net-to-gross income conversion procedure. This study shows using a four country analysis that the net-to-gross conversion procedure overestimates gross wages in two countries and underestimates it in two others. Notwithstanding these methodological issues, EU-SILC is an important resource for the comparative study of income.
3
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The Quality of the Measurement of Interest in the Political Issues presented in the Media in the ESS

100%
Coromina L., Saris W. E., Oberski D.
ASK. Research and Methods
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2008
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vol. 17
7-38
EN
It is simply impossible to know all about the world by one's own experience. Therefore, the media have an important role to play in informing people about events that occur and the interpretation of these events. However, people do not have to pay attention to this information. There is a significant difference between people's interest in a topic and following it in the media. Given the importance of the media for opinion building in Europe, the European Social Survey (ESS) included questions about the media in its questionnaire. In this study we concentrate on the measurement of 'Interest in Political Issues presented in the Media'. In the context of political orientation, this variable plays an important role. We evaluate the quality of the measurement instrument and the comparability of the measures across the European countries involved in the ESS. External validity of the instrument will be studied by examining whether relationships suggested in the literature for this measure are indeed found.
4

PRINCIP KOMPARABILITY A MOŽNOSTI JEHO APLIKACE PŘI KOMPARACI ANGLOSASKÉHO A KONTINENTÁLNÍHO SYSTÉMU PRÁVNÍ KULTURY

88%
Nop M.
Právny obzor. Teoretický časopis pre otázky štátu a práva (Juridical Review. Theoretical journal for the questions of state and law)
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2021
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vol. 104
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issue 2
170 – 188
EN
The aim of this paper is to show the possibilities and limits of the comparison of Anglo-Saxon and European continental legal cultures. In the work, it is clarified the content of the principle of comparability. Furthermore, the different historical foundations of both systems are discussed and the role of history for macro-comparative legal analysis is emphasized. The role of general philosophy in the typification of legal cultures is highlighted as well. The current dialogue between contemporary analytical and continental philosophies is reflected in the analysis of the typical way of legal thinking in the observed legal cultures. The analysis is therefore based on the application of elements of general culture to the culture of the legal system. The possibilities of such an application are demonstrated in the analysis of the way of interpretation of normative legal acts in both cultures. The similarities and differences of the methodology of interpretation of law in the diachronic perspective are also analysed. It is argued that the historical differences between Anglo-Saxon and European continental legal cultures concern not only private law but also public law, as they are based on a more general thought base typical of each culture. Methodologically, the work is based on sociological and historical forms of comparison.
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