Podcasts about Conceptual framework

Make room for Adam Olsen and Matt Fisser as they discuss all of the recent accounting and finance stories you need to know, including:The FASB recently completed its Conceptual Framework with a new and final chapter on measuring assets and liabilities recognized in financial statements.Tentative decisions from the FASB on EITF issues centered on induced conversions of convertible debt instruments.Another FASB tentative decision, determining the acquirer in the acquisition of a VIE.Targeted amendments to the IASB's IFRS standards on first-time adoption of IFRS, financial instruments, consolidated financial statements, and statement of cash flows.A Center for Audit Quality report found that 98% of companies disclosed some level of ESG-related information in 2022, 70% obtaining some degree of voluntary assurance.CA Governor Gavin Newsom proposed delaying the implementation of California Senate Bills 253 and 261 by two years, from 2026 to 2028.Discussion on the CrowdStrike/Windows outage and what it might mean for public companies subject to the SEC's new cybersecurity disclosure rules.For more on this week's topics:FASB Issues New and Final Chapter of Its Conceptual Framework: MeasurementFASB: Tentative Board Decisions 07-17-24 (induced conversions/VIE)IASB issues annual improvements to IFRS Accounting StandardsS&P 500 ESG Reporting and Assurance AnalysisAct to amend Sections 38532 & 38533 of the Health and Safety Code, relating to GHGPublic Company Cybersecurity Disclosures; Final RulesConnect with Embark on: LinkedInInstagramTwitterFacebookYouTubeListen to AM Now on Apple Podcasts and Spotify.

In response to a listener request, Lara describes the differences between conceptual frameworks, theory, and theoretical frameworks.Host: Lara VarpioEpisode page is especially helpful this week since all the figures are in there. Episode article for reference: Varpio, L., Paradis, E., Uijtdehaage, S., & Young, M. (2020). The Distinctions Between Theory, Theoretical Framework, and Conceptual Framework. Academic Medicine: Journal of the Association of American Medical Colleges, 95(7), 989–994. https://doi.org/10.1097/ACM.0000000000003075 Hosts: Lara VarpioTechnical Producer: Samuel LundbergExecutive Producer: Teresa SöröProduction of Unit for teaching and learning at Karolinska Institutet

In this episode of Behind the Research, we dive into the research article titled "Designing a Conceptual Framework to Align Learning Objectives to the Interprofessional Education Collaborative Core Competencies, a Narrative Review." Dr. Norman Belieza and Dr. Maureen Johnson, assistant professors from the University of St. Augustine for Health Sciences, join us to discuss their findings. We also welcome Assistant Professor Jocel Regino from the University of Santo Tomas as a reactor. The conversation centers around the importance of interprofessional education and its impact on effective collaboration between different healthcare professions. Tune in to learn more about the integration of professions in the field of physical therapy. --- Support this podcast: https://podcasters.spotify.com/pod/show/ptmealpodcast/support

Have a seat for another week of updates from the accounting & finance world, where Embarkers Adam Olsen and Matt Fisser discuss topics like: An investor coalition with >$1B assets recently urged the International Sustainability Standards Board (ISSB) to prioritize human capital and human rights in its next round of global reporting standards. The FASB‘s recent board meeting, discussing one of its key projects on its technical agenda – improvements to income tax disclosures.  A new chapter in the FASB's Conceptual Framework on recognizing and derecognizing items in financial statements. For more information on these and related topics:Investors Urge ISSB to Develop Reporting Standard for Human Rights and Human CapitalFASB Tentative Board Decisions 08/30/23: Improvements to Income Tax DisclosuresConceptual Framework for Financial Reporting, Chapter 5, Recognition and DerecognitionConnect with Embark on:  LinkedIn Instagram Twitter Facebook YouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

Ten minutes on the IASB's Conceptual Framework. But not for beginners. It gets pretty heavy. In this episode I am explain some apparent inconsistencies between the framework and the accounting required by IAS 21 Foreign Currency and IAS 12 Deferred tax. I hope you enjoy the episode.

In this episode of AM Now, your hosts Adam Olsen and Nicole Harger dive deep into this week's accounting news, including: The FASB describes a reporting entity in the recently released Chapter 2 of the Conceptual Framework. The SEC adopting three rules, two relating to the securities-based swaps markets and another removing and replacing references to credit ratings from existing exceptions in Rule 101 and Rule 102 of Regulation M The PCAOB issuing a proposal to increase auditor vigilance against fraud and other forms of noncompliance with laws and regulations The new Forum ISSB Preparers Group and the European Commission publishing the draft of the first set of ESRS For more information on these and related topics:FASB Issues New Chapter of its Conceptual Framework: The Reporting EntitySEC Adopts Rules to Prevent Fraud in Connection with Security-Based Swaps Transactions and Prevent Undue Influence over CCOsSEC Adopts Amendments to Remove References to Credit Ratings From Regulation MWorld Economic Forum and ISSB Partner to Compile Learnings on Early Sustainability Reporting EffortsConnect with Embark on:  LinkedIn Instagram Twitter Facebook YouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

#326: This is Part 2 of an interview with Shannon Goldwater, founder of Feeding Matters. In this interview Shannon explains the origins of her organization, how Pediatric Feeding Disorder came to be a universally recognized diagnosis and the work that Feeding Matters is doing to improve the system of care for children with pediatric feeding disorder. Learn more about Feeding Matters at https://www.feedingmatters.org/  Learn more about Pediatric Feeding Disorder at https://www.feedingmatters.org/what-is-pfd/  Pediatric Feeding Disorder: Consensus Definition and Conceptual Framework https://www.feedingmatters.org/wp-content/uploads/2020/11/2019-01-JPGN-PFD-Consensus-Definition-and-Framework.pdf  The Infant and Child Feeding Questionnaire Screening Tool https://www.feedingmatters.org/wp-content/uploads/2020/09/ICFQ-Rack-Card_08-2020-print.pdf 

#326: This is Part 2 of an interview with Shannon Goldwater, founder of Feeding Matters. In this interview Shannon explains the origins of her organization, how Pediatric Feeding Disorder came to be a universally recognized diagnosis and the work that Feeding Matters is doing to improve the system of care for children with pediatric feeding disorder. Learn more about Feeding Matters at https://www.feedingmatters.org/  Learn more about Pediatric Feeding Disorder at https://www.feedingmatters.org/what-is-pfd/  Pediatric Feeding Disorder: Consensus Definition and Conceptual Framework https://www.feedingmatters.org/wp-content/uploads/2020/11/2019-01-JPGN-PFD-Consensus-Definition-and-Framework.pdf  The Infant and Child Feeding Questionnaire Screening Tool https://www.feedingmatters.org/wp-content/uploads/2020/09/ICFQ-Rack-Card_08-2020-print.pdf 

#324: Shannon Goldwater was a first time mom with micro preemie triplets who would not - and could not eat. She spent years with her babies getting bumped around various inpatient feeding programs while getting increasingly frustrated with their fractured care. All of this led her to found Feeding Matters, the first organization in the world uniting families and healthcare professionals to improve the system of care for children with pediatric feeding disorder. In this first of two episodes, Shannon shares her personal story and immense feeding challenges that she experienced with her own children. Learn more about Feeding Matters at https://www.feedingmatters.org/  Learn more about Pediatric Feeding Disorder at https://www.feedingmatters.org/what-is-pfd/  Pediatric Feeding Disorder: Consensus Definition and Conceptual Framework https://www.feedingmatters.org/wp-content/uploads/2020/11/2019-01-JPGN-PFD-Consensus-Definition-and-Framework.pdf  The Infant and Child Feeding Questionnaire Screening Tool https://www.feedingmatters.org/wp-content/uploads/2020/09/ICFQ-Rack-Card_08-2020-print.pdf 

#324: Shannon Goldwater was a first time mom with micro preemie triplets who would not - and could not eat. She spent years with her babies getting bumped around various inpatient feeding programs while getting increasingly frustrated with their fractured care. All of this led her to found Feeding Matters, the first organization in the world uniting families and healthcare professionals to improve the system of care for children with pediatric feeding disorder. In this first of two episodes, Shannon shares her personal story and immense feeding challenges that she experienced with her own children. Learn more about Feeding Matters at https://www.feedingmatters.org/  Learn more about Pediatric Feeding Disorder at https://www.feedingmatters.org/what-is-pfd/  Pediatric Feeding Disorder: Consensus Definition and Conceptual Framework https://www.feedingmatters.org/wp-content/uploads/2020/11/2019-01-JPGN-PFD-Consensus-Definition-and-Framework.pdf  The Infant and Child Feeding Questionnaire Screening Tool https://www.feedingmatters.org/wp-content/uploads/2020/09/ICFQ-Rack-Card_08-2020-print.pdf 

Are you interested in smart city as a platform for technological and social innovation? Our summary today works with the book chapter titled Smart cities as a platform for technological and social innovation in productivitiy, sustainability, and livability: A conceptual framework from 2021 by Hyung Min Kim, Soheil Sabri, and Anthony Kent, from the book titled Smart Cities for technological and social innovation, published by Elsevier. Anthony Kent will be the next interviewee on the podcast so this is a great opportunity to understand his ideas a bit better in advance. Plus, since we are investigating the future of cities, I thought it would be interesting to see smart cities as innovation platforms. This chapter presents the evolution of cities from ordinary to smart and the potential social and technological innovations. As the most important things, I would like to highlight 3 aspects: Cities are the manifestations of human settlements with a wide range of social and economic activities and they are important because people in cities are important. Smart cities are the spatial outcome of technological and social innovation and in turn, they are platforms to facilitate innovations. Smart city is not an end status but a dynamic platform to guide, support and expedite new urban changes via innovations and when the smart city is conceptualised in this manner, any human settlement can be smart. You can find the chapter through this link. Abstract: Despite a great deal of attention paid to smart cities, the conceptual framework for understanding them has been partial at best. This chapter establishes a holistic framework to define and evaluate smart cities through three core objectives that any city wants to improve—productivity, sustainability, and livability. Although smartness includes a wide range of aspects within a city, it should tackle the complexity of urban challenges internally and externally generated. Thus, adaptive capacity is becoming more and more important, requiring timely innovation. The chapter asserts cities are and should be a platform for technological and social innovation to enhance these three urban cores. Creating smart cities via innovation is not a one-way process, but reciprocal. Innovation can create smart built environments, and, in turn, smart cities engender innovation. There are many successful evidences and documented examples of both technology-oriented initiatives and social innovation strategies worldwide. However, there is limited understanding of the combined view on technological innovation or social innovation that can contribute to meeting urban challenges. Furthermore, how the urban future might benefit from interdependency and interactions of the elements in these two concepts has not been fully explored. The research will set an agenda for measurement of cities' performance in productivity, sustainability, and livability from both technological and social innovation perspectives. What wast the most interesting part for you? What questions did arise for you? Let me know on Twitter @WTF4Cities or on the wtf4cities.com website where the shownotes and transcript are also available. I hope this was an interesting episode for you and thanks for tuning in. Music by Lesfm from Pixabay

Are you interested in the three main domains involved in smart cities? Our summary today works with the article titled Defining smart city: A conceptual framework based on keyword analysis from 2014 by Farnaz Mosannenzadeh and Daniele Vettorato, published in the Journal of Land Use, Mobility and Environment. Since we are investigating the future of cities, I thought it would be interesting to see the smart city concepts' keyword analysis and its results. This article presents the three main domains involved in smart cities, and a framework to translate smart city to each of these domains. As the most important things, I would like to highlight 3 aspects: Smart city is a holistic approach that aims to address recent urban challenges and exploit recent opportunities provided by the advancements in technology and urbanisation. Smart city needs to include ICT, integrate different domains, collaborate across stakeholders, and invest in social capital and innovation. Each city needs to find its own smart city meaning based on their specifics answering the questions of why, who, what, how, when and where. You can find the article through this link. Abstract: “Smart city” is a concept that has been the subject of increasing attention in urban planning and governance during recent years. The first step to create Smart Cities is to understand its concept. However, a brief review of literature shows that the concept of Smart City is the subject of controversy. Thus, the main purpose of this paper is to provide a conceptual framework to define Smart City. To this aim, an extensive literature review was done. Then, a keyword analysis on literature was held against main research questions (why, what, who, when, where, how) and based on three main domains involved in the policy decision making process and Smart City plan development: Academic, Industrial and Governmental. This resulted in a conceptual framework for Smart City. The result clarifies the definition of Smart City, while providing a framework to define Smart City's each sub-system. Moreover, urban authorities can apply this framework in Smart City initiatives in order to recognize their main goals, main components, and key stakeholders. You can find the transcript through this link. What wast the most interesting part for you? What questions did arise for you? Let me know on Twitter @WTF4Cities or on the wtf4cities.com website where the shownotes are also available. I hope this was an interesting episode for you and thanks for tuning in. Music by Lesfm from Pixabay

We're embarking on another set of reruns for a few weeks while the hosts use this time to evaluate the impact and future of KeyLIME. We hope to have some news soon, but in the meantime, we know you'll love this series of Method Consults by Dr. Lara Varpio. As a PHD trained scientist working in the field, it is of Lara's opinion that her job is to help others gain the skills and expertise needed to engage in Health Professions Education scholarship and research. In this consult, originally released in October 2020 Lara responds to a listener email who, after listening to Episode 259, requested a consult on the difference between theories & models and theoretical & conceptual frameworks. Lara goes beyond the request and touches on the following topics:  Theory Theoretical framework Conceptual framework Objective deductive approach Subjective Inductive approach Social Constructive ism Social Construction-ism Citations Varpio et. al., The Distinctions Between Theory, Theoretical Framework, and Conceptual Framework. Academic Medicine. 2020;95(7):989-994. A full transcript of this episode can be found here. Follow our co-hosts on Twitter! Jason R. Frank: @drjfrank  Jonathan Sherbino: @sherbino  Linda Snell: @LindaSMedEd  Lara Varpio: @LaraVarpio Lara Varpio's Disclaimer: The views expressed in this manuscript are solely those of the authors and do not necessarily reflect those of the Uniformed Services University of the Unites States Department of Defense.  Want to learn more about KeyLIME? Click here!

Nine articles have been posted on journalofaccountancy.com since Oct. 13, which means there's been a lot of recent news affecting the accounting profession. This episode focuses on several of those articles, which offer advice, a chance to test knowledge, and some key numbers when it comes to thinking about the 2023 tax year. Here is a list of article topics mentioned in the episode: IRS annual inflation adjustments. An AICPA letter seeking guidance on the corporate alternative minimum tax. A quiz on helping clients reduce cash-handling risks. Understanding the tax consequences of remote work. Advice for negotiating once you've received a job offer. Annual wage base and COLA announcement by the Social Security Administration. FASB moves toward standard for fair value accounting of cryptoassets. FASB seeks input on proposed new chapter for its Conceptual Framework.

The busier we get, the more we tend to rely on bright lines to help us navigate the world around us. Easy rules to make work simpler. But as trusted advisers in a profession the public relies on, easy rules don't always cut it for accountants. Sometimes, as Sarah Brack, CPA, says in this episode, you have to use that big brain in extraordinary ways. As our profession transitions from a rules-based approach to a more principles-based approach, the AICPA is here to help. Listen as we discuss the zeitgeist, the changing profession, and the help you can find in our ethics library when you need it. AICPA resources Conceptual Framework for Independence Conceptual Framework for Members in Public Practice Conceptual Framework for Members in Business Toolkits – Look on this page for the list of interactive toolkits we discussed in the episode. Ethics hotline: 888.777.7077 (option 2 then option 3) or ethics@aicpa.org International resource IESBA fact sheet: If you're interested in diving deeper into how international standards are evolving, you can start with the International Ethics Standards Board for Accountants' fact sheet on the role and mindset changes.

The Great Resignation... the Great Reshuffle... the Big Quit. Different names for the same phenomenon that we see happening all around us. Our profession is no exception, but there may be important ethical considerations if you are moving into a role at an attest client of your firm. In this episode, we discuss simultaneous and subsequent employment considerations that Melissa Powell, CPA, and Emily Daly, CPA, have been talking with members about on the ethics hotline. Resources mentioned "Considering Employment or Association With an Attest Client" interpretation "Subsequent Employment or Association With an Attest Client" interpretation "Simultaneous Employment or Association With an Attest Client" interpretation Conceptual Framework for Independence Chapter 2 of the Plain English guide to independence  

Episode 1 of our Anti-ableism and Disability Allyship in Medical Education Series. In this episode our guests, Drs. Heather Feldner and Heather Evans, guide us through foundational concepts of disability, ableism and allyship, unraveling important terminology, and emphasizing the importance of language. Show Resources:Bias Training: UW implicit bias training, which includes disability material (this is now required to be on search committees and is freely available to the UW community). https://depts.washington.edu/podscan/gcw/implicit-bias/?_ga=2.69121425.1218851216.1639665509-786956136.1638917014#/ Disability Attitudes Implicit Association Test (DA-IAT) freely available at Project Implicit hosted by Harvard. Project Implicit: https://implicit.harvard.edu/implicit/selectatest.htmResource Guide for Training on Disability Competence: A resource guide for PT and PTA faculty, clinicians, and students (December 2021): https://cdn.ymaws.com/www.aptahpa.org/resource/resmgr/communications/Resource_Guide_for_Training_.pdfLearn about disability identity from a diversity perspective:Davis, Lennard J. (2013) "Introduction: Normality, power, and culture." The disability studies reader 4 : 1-14.  Pdf online at:https://ieas-szeged.hu/downtherabbithole/wp-content/uploads/2018/02/Lennard-J.-Davis-ed.-The-Disability-Studies-Reader-Routledge-2014.pdf#page=1 Stella Young. “I am not your inspiration, thank you very much.” TED Talk (2014).  https://www.youtube.com/watch?v=8K9Gg164Bsw Maysoon Zayid. “I have 99 problems… palsy is just one.” Ted Talk (2013).http://www.ted.com/talks/maysoon_zayid_i_got_99_problems_palsy_is_just_one Adams-Spink, Geoff. “Social Model of Disability Animation.” (Nov. 7 2011). You Tube. Available at: https://www.youtube.com/watch?v=9s3NZaLhcc4 UW Resources:Bree Callahan, Tri-Campus ADA Coordinator, leading equity and compliance efforts for ADA/section 504The D Center – UW Seattle campus Deaf and Disability Cultural Center: https://depts.washington.edu/dcenter/ Student Disability Commission: https://careers.uw.edu/organizations/asuw-student-disability-commission/ DO-IT: https://www.washington.edu/doit/ Disability Studies Program: https://disabilitystudies.washington.edu/ CREATE: https://create.uw.edu/ CLIME symposium- Anti-ableism in Healthcare Education - join us on June 10th! https://clime.washington.edu/2022-clime-together-symposium-2/ 

In this edition of the podcast I am talking about two elements that make up the financial statements "ASSETS" and "LIABILITIES". I will be discussing their definitions and recognition criteria given to them in the framework. I will point out how this can differ from particular accounting standards.

In this episode I explain the nature of the IASB's Conceptual Framework for Financial Reporting. The importance of useful information is discussed - and with plenty of examples! It is only ten minutes long. Short and sharp.

Do you know what your responsibilities under the AICPA Code of Professional Conduct are when you encounter a situation that could compromise your integrity or objectivity? Get a refresher in this episode  with Sarah Brack, CPA, CGMA, CGFM, and Lewis Sharpstone, CPA. You can find the code at www.aicpa.org/codeofconduct.

Learn more about a conceptual framework for designing ambient assisted living services for individuals with disabilities in Uganda and South Africa

Episode 168: Ed Dolan holds a PhD in economics from Yale University. He has taught in the United States at Dartmouth College, the University of Chicago, and George Mason University and Gettysburg College, and later at several universities in Europe, inclding American Institute of Business and Economics in Moscow, Central European University in Budapest, the University of Economics in Prague, and the Stockholm School of Economics in Riga. He is currently a nonresident Senior Fellow at the Niskanen Center, for which he writes on climate economics, health care, and social policy. Ed's last appearance in JT #61 https://soundcloud.com/jivetalking/61-ed-dolan-explains-why-we-need-carbon-pricing State Capacity and Liberal Democracy: Where Does America Stand in the World? (Dec 2021) https://www.niskanencenter.org/state-capacity-and-liberal-democracy-where-does-america-stand-in-the-world/ How Liberal Is America? (May 2021) https://www.liberalcurrents.com/how-liberal-is-america/ America's Social Protection Gap and What to Do About It (May 2021) https://www.niskanencenter.org/americas-social-protection-gap-and-what-to-do-about-it/ North, Wallis and Weingast (2006) A Conceptual Framework for Interpreting Recorded Human History http://www.nber.org/papers/w12795

This episode features Dr Diah Martina (Department of Medical Oncology, Erasmus MC Cancer Institute, University Medical Center Rotterdam, Rotterdam, The Netherlands). Asian healthcare professionals hold that patients' family play a central role in advance care planning and rarely engage patients in it. Despite the wide range of studies on advance care planning in different populations in Asian countries, and despite their variety of methodologies and conceptualizations of advance care planning, there has been no systematic synthesis of their results. This study demonstrates that although a majority of Asian patients regarded advance care planning as necessary, more varied results were produced by studies that examined their actual willingness to engage in it. Willingness to engage in advance care planning was affected not only by patients' knowledge of their disease and advance care planning, but also by their beliefs: (a) about its advantages or disadvantages; (b) that its concept should be in accordance with patients' faith and their families' or physicians' wishes; and (c) about the presence of barriers to it (e.g. complexities of future planning, socioeconomic dependence, and the unreadiness of the healthcare system). Initial steps toward engaging Asian patients in advance care planning should include: (a) an exploration of their understanding of their disease; and (b) the correction of common misperceptions through education on what advance care planning entails. Advance care planning for Asian patients needs to accommodate: (a) patients' widely differing beliefs on it; (b) their preferences regarding the way in which values are communicated, that is, when and by whom; and (c) whether or not it is documented.

This episode provides a summary of the IASB conceptual framework for financial reporting. Subsections include the objective of general purpose financial reports, underlying assumptions in the preparation of financial reports, qualitative characteristics of useful financial information and the elements of financial statements.

本期节目的嘉宾是我们的朋友吴桑。吴桑是美国卡内基梅隆大学Tepper商学院会计学博士候选人，研究方向是会计信息结构和经济激励。会计常常被看作是一种“实用”的技术，从审计到税收等很多情境下都需要会计学知识和职业人才帮助公司、个人完成投资等操作。但在实用之外，会计学为什么也是一门被教授、研究的学科呢？博士阶段的会计学研究和本科阶段的教育有什么不同？上市公司在准备财务报表时应该遵循哪些准则？这些准则又会如何影响公司、投资者的决策？在理解会计准则的作用之后，我们如何运用这些知识来帮助我们更好地进行个人投资？ 从瑞幸咖啡的财务造假讲起，吴桑和我们在这期节目中聊到了会计准则、服务对象、会计学的目的等话题。本期嘉宾吴桑内容提要+精彩预告00:35 嘉宾介绍01:00 什么是财报？04:00 会计学包含什么？财务会计：“公司希望利润越高越好”税务会计：“公司希望利润越低越好“管理会计：“公司希望信息越准确越好“05:50 以财务会计为例，会计学如何通过设计会计准则而服务于投资者？“投资者在进行投资决策时需要在不同的公司之间进行比较，如果每个公司采用不同的会计方法，公司之间就很难比较”“会计规则降低了投资者处理信息的成本”17:00 如此“实用”的会计学是一个学科吗？会计学领域研究什么？“本科教育培养学生运用规则准备会计信息，不是一个学科““博士阶段研究：拥有怎样特质的会计信息会引导投资者做出怎样的决定，又会怎样影响资源、资本的社会分配；拥有怎样特质的会计信息会影响公司是否主动披露这些信息”21:00 税务会计如何处理公司收益和政府税收的潜在矛盾？“经济学研究如何有效地配置资源；会计学研究在信息不对称的情况下，如何设计这些信息可以辅助配置资源的过程”“政府并不是希望税收越高越好”“会计学研究如何规范会计信息的准备过程，从而尽量减少信息不对称，帮助大家做更好的决定”27:30 理想世界下的完美信息对称为什么不存在？“没有一种衡量和传播信息的方式是完美的”30:00 会计准则的各个要素之间有什么需要权衡取舍的部分？Relevance-reliability tradeoff（相关性-可靠性权衡）Comparability tradeoff（可比性权衡）37:50 进入股市之前应该考察什么？“股票价格取决于公司本身的价值，和其他投资者对于公司价值的判断”“重要的是别人认为这个公司的价值高还是低”44:00 会计学在股票市场中扮演什么角色？——信息结构可以影响共识偶像行业的例子49:50 投资经验小分享“长期投资被舆论影响的程度较小”“短期投资卖出价格更多地取决于社会舆论”“需要知道公司财务报表的数字说明了什么”54:00 学习会计学如何影响了吴桑的生活？56:20 总结 参考资料互联网与娱乐怪盗团. (2020年04月06日). “瑞幸咖啡到底是怎么做假账的？——基于财报的分析.” 新浪财经-自媒体综合. 检索自https://finance.sina.com.cn/stock/stockzmt/2020-04-06/doc-iimxyqwa5255176.shtmlCorona, Carlos and Wu, Sang, "Heterogeneous Interpretations of Public Disclosure, Price Efficiency, and Keynesian Beauty Contests" (November 27, 2019). Available at SSRN: https://ssrn.com/abstract=3388309 or http://dx.doi.org/10.2139/ssrn.3388309Demski, J. S. (2007). Is accounting an academic discipline? Accounting horizons, 21(2), 153-157.Dye, Ronald A., and Sri S. Sridhar. "Reliability‐relevance trade‐offs and the efficiency of aggregation." Journal of Accounting Research 42.1 (2004): 51-88.Financial Accounting Standards Board. (Septermber 2010). “Conceptual Framework for Financial Reporting.” Statement of Financial Accounting Concepts No. 8. Retrieved from https://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1176157498129&acceptedDisclaimer=trueWu, Sang and Xue, Wenjie, "Optimal Comparability, Relative Accounting Performance, and Real Effects" (August 2, 2019). Available at SSRN: https://ssrn.com/abstract=3409454 or http://dx.doi.org/10.2139/ssrn.3409454 片头片尾音乐《Sunrise at Seaside》by 王乾 封面图片Portrait of Luca Pacioli (c. 1495–1500). Attributed to Jacopo de' Barbari. Retrieved from http://www.ritrattopacioli.it/.Luca Pacioli（1445–1517）开创了现在通用的复式记账法，被认为是会计学之父. -----------双重意识是一档「让我们认识到那些我们以为此时此刻与我们生活需求没有关联的东西其实和我们紧密相关」的播客节目。你可以在苹果播客, 喜马拉雅，网易云音乐，荔枝fm，小宇宙APP和Spotify搜索"双重意识DoubleConsciousness"找到我们，关注我们并收听我们的节目， 给我们留言、提供反馈意见。希望加入听友群的朋友可以关注公众号，后台回复“听友群”扫描二维码来和我们一起聊天。

Highlights from the IPSASB December 2020 virtual meeting:00:00 Welcome and introduction: Ross Smith, IPSASB Program & Technical Director00:38 Chair’s meeting overview: Ian Carruthers, IPSASB Chair02:45 Approval of Request For Information, Concessionary Leases and Other Arrangements Similar to Leases: Ian Carruthers, IPSASB Chair03:12 Preliminary approvals of ED 76, Conceptual Framework - limited scope update, ED 77, Measurement and ED 78, Property, Plant, and Equipment: Ian Carruthers, IPSASB Chair05:50 Chair’s 2020 Review: Ian Carruthers, IPSASB Chair12:35 Chair’s 2021 prospects: Ian Carruthers, IPSASB Chair13:24 Closing remarks: Ross Smith, IPSASB Program & Technical Director

Highlights from the IPSASB December 2020 virtual meeting:00:00 Welcome and introduction: Ross Smith, IPSASB Program & Technical Director00:38 Chair’s meeting overview: Ian Carruthers, IPSASB Chair02:45 Approval of Request For Information, Concessionary Leases and Other Arrangements Similar to Leases: Ian Carruthers, IPSASB Chair03:12 Preliminary approvals of ED 76, Conceptual Framework - limited scope update, ED 77, Measurement and ED 78, Property, Plant, and Equipment: Ian Carruthers, IPSASB Chair05:50 Chair’s 2020 Review: Ian Carruthers, IPSASB Chair12:35 Chair’s 2021 prospects: Ian Carruthers, IPSASB Chair13:24 Closing remarks: Ross Smith, IPSASB Program & Technical Director

Shannon Goldwater, a native of Arizona, graduated, with a degree in marketing, from Arizona State University in 1997. Since 1994, she has been a licensed Real Estate Broker in the Valley. She is a devoted volunteer who has won several honors and accolades. In her spare time, Shannon enjoys spending time with her 18 year old triplets, Megan, Will, and Lee, and her husband, Bob, of 23 years, as well as traveling, playing tennis, and riding horses. Since 2006, Shannon Goldwater has been a visionary leader, ardent supporter, and steadfast champion as Founder of Feeding Matters. Shannon’s story began in 2002 when her premature triplets required feeding tubes to survive and suffered every time they were fed. Her family’s harrowing experience fueled her determination to find comprehensive resources and support for her family and a relentless commitment to make sure feeding, something so fundamental to every childs overall well-being and survival will never be disregarded. Without a clear path, Shannon’s passion and ingenuity inspired Feeding Matters as a movement to fill an unmet need and create a world where all children with pediatric feeding disorder thrive. During her 10 year tenure as Board Chair Shannon’s dedication and vision resulted in significant progress, in the field, including: · Inception of the Infant and Child Feeding Questionnaire by bringing together international feeding experts to form the original Medical Professional Council. · The creation of a nationwide online platform for family advice, resources, support, and a virtual learning center for the healthcare community. · The vision for a universally accepted definition and identity which lead to the groundbreaking 2018 publication of “Pediatric Feeding Disorder: Consensus Definition and Conceptual Framework.”

Barry Weingast, Senior Fellow at Stanford University's Hoover Institution and the Ward C. Krebs Family Professor in the Department of Political Science at Stanford University, talks about the ideas in his forthcoming book with Doug North and John Wallis, A Conceptual Framework for Interpreting Recorded Human History. Weingast talks with EconTalk host Russ Roberts about how violence shapes political institutions, the role of competition in politics and economics, and why most development advice from successful nations fails to lift poor nations out of poverty. Actually released 13 Aug 2007.

Kaiga Maopoopo is a Tokelauan Pacific family violence prevention programme founded in 2010. Kupa Kupa is the lead facilitator for the Kaiga Maopoopo (Tokelau Pacific family violence prevention programme and has been involved in both the development and delivery of the Kaiga Maopoopo programme.   Salapima Everdina Fuli has also been part of the programme firstly as a Pacific Advisory Group member of the Ministry of Social Development advocating for ethnic specific solutions to family violence. Then as the writer of 'Kāiga Māopoopo Conceptual Framework' facilitating it's formulation and development through national engagement with the Tokelau community.   See omnystudio.com/listener for privacy information.

Though the first round of Paycheck Protection Program funding is spent, Congress is working to ensure small businesses get what they need during the shutdown. In this episode, Toni Lee-Andrews, director of the AICPA Professional Ethics Division, talks about the PPP and ethics with Ellen Goria, our associate director, and Iryna Klepcha, an independence and behavioral manager who has been on our hotline fielding your questions. Listen as they untangle some of the complications that can arise when you help your attest clients with this federal program. What you’ll hear in this episode • The Professional Ethics Executive Committee's (PEEC's) position on questions related to the PPP: o What can I do for my clients? o How far can I go? o What do I need to document? o What about the agent fee? • Key parts of the application that require management responsibility. • Providing services to an applicant that is an attest client. • Definitions in the Code of Federal Regulations, do they apply? • How to avoid performing the function of an agent while receiving the PPP agent fee. • Obtaining a PPP loan from a lender who is an attest client. • Providing services to a lender who is an attest client. • How to approach staff augmentation arrangements. • When to refer to the Conceptual Framework for Independence and Nonattest Services subtopic of the AICPA Code of Professional Conduct. • How professional judgment applies. • The forgiveness component of the PPP loan.

In this podcast, IPSASB Chair Ian Carruthers talks through the highlights from the IPSASB March 2020 meeting in New York City, USA. 00:00 Welcome and introduction00:24 Chair’s meeting overview00:55 Leases03:47 Measurement04:22 Conceptual Framework - limited scope update05:03 Natural Resources05:25 Chair’s concluding comments06:17 Closing remarks

In this podcast, IPSASB Chair Ian Carruthers talks through the highlights from the IPSASB March 2020 meeting in New York City, USA. 00:00     Welcome and introduction00:24     Chair’s meeting overview00:55     Leases03:47     Measurement04:22     Conceptual Framework - limited scope update05:03     Natural Resources05:25     Chair’s concluding comments06:17     Closing remarks

Today I bring you a conceptual framework on how to lose weight for good. Book a free call to discuss Next Step Performance Coaching: https://calendly.com/nextstep-performance/freeconsult 

On PopHealth Week, our guest today is Yolonda Yvette Wilson. Dr. Wilson is a 2019/2020 fellow at the National Humanities Center and a 2019/2020 Encore Public Voices fellow. She holds a Ph.D. in Philosophy from the University of North Carolina at Chapel Hill. Her research interests include bioethics, social and political philosophy, race theory, and feminist philosophy. She is broadly interested in the nature and limits of the state’s obligations to rectify historic and continuing injustice, particularly in the realm of health care, and is developing an account of justice that articulates specific requirements for racial justice in health care at the end of life. Dr. Wilson's recent article, “Intersectionality in Clinical Medicine: The Need for a Conceptual Framework,” is a consideration on applying intersectionality’s intellectual approach (how race, gender, and other social identities converge in order to create unique forms of oppression) in the clinical environment. Professor Wilson is the lead editor of a forthcoming special issue of The Journal of Social Philosophy entitled Exploring Racial Injustice. Join us! ==##==  

In this longer form solo episode, I give you the low-down of what exactly 'healthy eating' means so that you can make the best choices for your goals this January. Sign up for Project Puck Faleo: lose weight and keep it off for life: https://clients.nextstepperformance.co.uk/forms/iframe/10

How might a conceptual framework help educators better communicate around EL program management, instructional practices, and more? How can using a framework encourage educators to assess their practice and identify where they can improve? What benefits does all this have for multilingual learners? We discuss these questions and much more with Ellevation’s own Adam Howard. Adam is currently a project manager here at Ellevation Education, where he works with school districts across the country to onboard and roll-out a suite of software that manages data analysis, teacher development, and student instruction. He has an extensive background in education, having spent nearly ten years in the English Language Development classroom supporting learners from all over the world. Adam has spent his career focused on integrating 21st-century technology into the classroom, disrupting the outdated, and promoting equitable learning opportunities to empower all students. His background in educational technology contributed to his development of the SADI model, a conceptual framework that helps educators level set around English learner instruction and program management. The acronym stands for Simplification, Accommodation, Differentiation, and Integration. It is loosely based on the SAMR model, created by Dr. Ruben Puentedura that categorizes four different degrees of classroom technology integration. If you’d like to refer to the SADI model as you listen, you can find it at bit.ly/sadimodel. Be sure to subscribe to Highest Aspirations on iTunes or wherever you listen to podcasts so you never miss an episode. Also, please consider leaving us a rating and review on iTunes to let everyone know how we’re doing. This will help us get the word out and bring in more great guests. Finally, we love to crowdsource from the community! If you have an idea for a topic or guest for an upcoming episode, please reach out to stevens@ellevationeducation.com. --- Send in a voice message: https://anchor.fm/highest-aspirations/message

Defining and understanding what is blockchain is a difficult task in itself. Michel Rauchs published a white paper entitled “Distributed Ledger Technology Systems – A Conceptual Framework” whilst he was at the Cambridge Centre for Alternative Finance. to help clarify all the concepts in DLT systems and to provide a framework in understanding those systems.   About Michel Rauchs Michel got interested in Bitcoin, cryptocurrencies, blockchain technologies about 5 years ago and then decided to write a master thesis about the evolution of the Bitcoin business ecosystem. For his thesis he monitored the evolution of this ecosystem by taking a data set of 500 different companies, projects and organisations over a 5 year period. Joined the Cambridge Centre for Alternative Finance to work full time as a researcher of the blockchain and cryptocurrency ecosystem. He has now recently left the Cambridge Centre to set himself up as an independent consultant at Paradigma.     What is blockchain? Michel concedes that answering this question could take a whole day. But for him a blockchain, or a DLT system as he prefers to call it, is essentially just a shared record keeping system that is collectively maintained and updated by multiple participants that may not necessarily trust each other. Participants are able to reach an agreement over shared set of data and its validity without the need for a central coordinator or central administrator. With regards to differentiating the differences between DLT and blockchain it is very difficult as the terminology is very unclear, messy and fuzzy. At the moment they’re both used as umbrella terms for a wide array of different concepts and technologies.   Publishing the white paper “Distributed Ledger Technology Systems – A Conceptual Framework” Michel had two objectives in publishing the white paper: “Distributed Ledger Technology Systems – A Conceptual Framework”: Clarify all the concepts that have been conflated together Provide a framework to divide the system into different parts, components and processes. To compare different systems together by analysing how different design configurations and decisions essentially impact the characteristics and properties of the systems   Public vs private blockchains and distributed systems. The difference between DLT systems and other distributed systems, are that in traditional distributed systems you have distributed storage, processing power across multiple connected devices but connected by one entity to achieve fault tolerance. So, if one of these components or devices goes down, that the system as a whole still continues to function. In DLT systems, it's really about what is called Byzantine fault tolerance. So not only being able to cope with hardware failures but also with tolerating with the presence of potentially malicious actors that want to actively try to undermine or disrupt the network. In public blockchains you have dynamic membership systems where anyone can join a network and leave the network at any point of time. It essentially means that we do not know at any point in time, how many actors on the system, and actually who they are. Now, in private blockchains, it's a bit different, because we have restricted access to a limited number of participants. A fixed membership system. It's closed and restricted to certain type of participants. And as such the number of adversities you can have is a lot more limited. Public blockchains are really complex socio-economic systems. Because anyone can join, anyone can leave, you don't actually know how many people there are. So, the only way to essentially regulate that system, is via self-regulation through a combination of economic incentives and Game Theory. Whereas in private blockchains, you have a more traditional business environment as all participants are known and vetted. In comparison to public blockchains,

Ustadh Abdulrahman Hassan answers your questions from Episode 4 - Contextualizing Takfir in the Salafi Conceptual Framework.   Follow us on Instagram @thehotseat_pod   Email us your questions at questions@thehotseatpodcast.com    Visit www.thehotseatpodcast.com to vote for the topic you'd like to see discussed on the next show.

Intro to Danny’s framework for defining “health”: 1) Physical Reality – 06.30; 2) Contentedness – 14.08; 3) Psychological Framework – 31.37 DUBLIN SEMINAR: https://sigmanutrition.com/healthseminar/ SHOW NOTES: https://sigmanutrition.com/episode285

This is an audiobook of the report "Structuring for Impact: Evolving Legal Structures for Business in New Zealand" that was released 17 April 2019 (index of key sections is below).  I am really proud to have been involved as one of the co-authors and wanted to provide a different platform for it be accessible on here for those who might listen but not want to read the whole thing.  Grateful assistance on this was received from my wife Ellie Moe, who read out the quotes from those who were interviewed.  And many thanks for the collaboration with many to pull the report together, a massive team effort but in particular thanks Jane, Jackson, Louise, Ed, Amber and Phillippa.   The report can be downloaded here. https://www.theimpactinitiative.org.nz/reports/structuring-for-impact Index: Foreword: 1:51 Executive Summary: 4:47 Disadvantages of legal structures: 8:49 Part One: 1.1 Introduction: 13:56 1.2 Conceptual Framework 19:15 Part Two: How Social Enterprise is unduly affected: 28:37 2.1 Mission 30:01 2.2 Funding 1:19:22  2.3 Innovation 1:53:06 Part Three: Solutions 1:58:50 Conclusion: 2:23:56 For the audio of Louise Aitken introducing the report listen here http://seeds.libsyn.com/louise-aitken-on-structuring-for-impact-a-new-research-report-on For an article I wrote for Spinoff on the report check here https://thespinoff.co.nz/business/18-04-2019/ghost-enterprises-how-the-government-penalises-companies-who-do-good/ For more podcasts visit www.theseeds.nz 

Module objectives: After going through this module, you will be able to: 1. Understand the purposes of Conceptual Framework 2. Explain the scope of Framework 3. Identity an explain briefly the contents and elements of Financial Statements 4. Understand the qualitative characteristics of Financial Statements 5. Explain the recognition of various elements in the Financial Statements