Results 51 to 60 of about 2,371,890 (161)
EuroChoices, EarlyView.Summary This study examines the dynamics and potential of agri‐food trade between the Visegrad Four (V4) countries and Taiwan, using this regional case to highlight broader opportunities for EU–Taiwan economic engagement. While the V4 countries have not historically been major agri‐food trading partners with Taiwan, the analysis reveals untapped trade ...
Ivo Zdrahal, Chia‐Lin Chang
wiley +1 more source
Arbitrer, 2023 This paper will examine the meanings embedded in memes through semiotic analysis. Semiotics, as proposed by Chandler (2007), is the study of signs and symbols and their meanings, particularly in the context of communication and representation.
Desak Putu Eka Pratiwi +2 more
doaj +1 more source
Reporting Control Deficiencies in Repeat Internal Audit Engagements*
Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
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Accounting Perspectives, EarlyView.ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
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Accounting Perspectives, EarlyView.ABSTRACT Effective January 1, 2027, IFRS 18 requires non‐GAAP financial measures (e.g., management‐defined performance measures) to be relocated from the unaudited management discussion and analysis (MD&A) to the audited notes of the financial statements.
Sameera Khatoon +2 more
wiley +1 more source
„Вторая” жизнь советских комедий в интернет-мемах периода пандемии
Studia Rossica Posnaniensia, 2022 Nowadays, it is hard to imagine internet culture without memes. To achieve a humorous effect, meme creators use various means, displaying unprecedented creativity. They often draw inspiration from cult Soviet comedies by Leonid Gaidai, Georgiy Daneliya,
Gabriela Wilk
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Contemporary Accounting Research, EarlyView.ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma +3 more
wiley +1 more source
INTERNET MEMES AND THEIR SOCIO-LINGUISTIC FEATURES [PDF]
, 2018 Social networks’ users as well as Internet portals, forums, web-pages, blogs etc. have developed their own unique communicational system that might seem incomprehensible to people above a certain age, with little to no internet presence.
Shalevska, Elena +1 more
core +2 more sources
Internet Meme: Origin, Definition and Research Approaches
ДискурсIntroduction. The article analyzes various approaches to studying Internet memes as key elements of modern media communication. It highlights the need for a comprehensive description of memes, considering their continuous evolution.Methodology and ...
M. S. Sigaeva, N. V. Stepanova
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The Reflection of the Socio-Cultural Context in Russian, French and Azerbaijani Internet Memes
RUDN Journal of Language Studies, Semiotics and Semantics, 2022 Internet texts represent the most mobile and eclectic type of a text. Therefore, the methodology of their analysis is integrative and polyparadigmatic; and for adequate interpretation it is required to consider them taking into account modern socio ...
Lala D. Guseynova +4 more
doaj +1 more source