Nueva visión (nv): una revista de arte en los años ’50, una revista de diseño en la actualidad

El artículo integra una investigación en donde se analizaron los discursos, las prácticas y las instituciones que, en el período que abarca las décadas ’40 y ’80 en la Argentina, consolidaron al Diseño (en particular el Gráfico) como disciplina con acreditación universitaria. En ese marco se tomó —entre otros— a la revista nueva visión (nv) como corpus de análisis por el peso que tuvo en la modernización del campo arquitectónico y artístico en particular y en el campo cultural en general. En este sentido, la hipótesis central de la investigación abre un interrogante acerca del natural desprendimiento del Diseño Gráfico como disciplina respecto de los postulados de la Arquitectura Moderna y del llamado Arte Concreto. El objetivo principal de la investigación fue el de considerar, además de las tradiciones disciplinarias que convergen en los postulados de los diseños como disciplinas, la serie de mediaciones propias del campo cultural, político y también económico que permitieron el pasaje del oficio del tipógrafo o del artista gráfico al del profesional del Diseño. En este sentido, interesa reponer el contexto de producción de sentido de los artículos de nv en los años ´50.Fil: Devalle, Veronica Estela. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentin

The determinants of the quality of mandatory disclosure of intangible assets under IFRS

Disclosure is an important topic in financial statement analysis. This paper analyzed 4.950 items of mandatory disclosure of 165 groups listed on the Italian stock exchange and belonging to the FTSE All Share. An OLS regression model was used to define the determinants that influence the mandatory disclosure of intangible assets. Results show that the weight of intangible assets, the size of the company and the return on equity are positively associated to the mandatory disclosure of intangible assets. This research contributes to defining the importance of mandatory disclosure

IFRS 3, IAS 36 and Disclosure: The Determinants of the Quality of Disclosure

The paper presents the results of an empiricalanalysis on the quality of the mandatory disclosure of IFRS 3 –business combinations and IAS 36 – impairment of assets. Theanalysis focuses, in particular, on the determinants that influencethe quality of disclosure. The aim of the paper is to verify thedeterminants that impact on the quality of disclosure onrecognition, measurement and impairment of goodwill. Theanalysis was carried out on Italian listed groups belonging to themain stock exchange index (FTSE/MIB40); the groups listed onFTSE/MIB40 represent 80% of the total market capitalization ofItalian listed companies as stated by the Italian Stock Exchange.The international financial crisis has lead many companies toacquire other groups or to merge together and therefore torecognize impairment losses on goodwill or to verify twice (ormore) a year whether impairment losses were generated. In thiscontext disclosure plays a key role for investors. IFRS 3 outlinesthe accounting when an acquirer obtains control of a business(e.g. an acquisition or merger) and groups have to disclose agreat deal of information as for example. the the acquisition andthe date it was acquired, the percentage of voting equity interestsacquired, the primary reasons for the business combination anda description of how the acquirer obtained control of the acquire,a qualitative description of the factors that make up the goodwillrecognized, such as expected synergies from combiningoperations of the acquiree and the acquirer, intangible assets thatdo not qualify for separate recognition or other factors, etc.There is a total number of forty key items in the IFRS 3disclosure. IAS 36 defines that companies shall disclose, amongothers, the carrying amount of goodwill allocated to the cashgenerating unit (CGU), the basis on which the unit’s recoverableamount has been determined, the discount rate applied to thecash flow projections, etc.We analysed a total number of eight key pieces of informationwith reference to IAS 36.are eight. Many studies have beenconducted on the quality of voluntary disclosure and the resultsshow that the disclosure index is very low. Thus, our paper aimsat verifying if, first of all, the mandatory disclosure is shown inthe notes of the consolidated financial statement with reference toIFRS 3 and IAS 36 by using the Dscore according to Cooke [1].Secondly, the aim of the paper is to analyze the determinants thatinfluence the quality of the Dscore by means of multipleregression models. We defined the Dscore as an independentvariable and several dependent variables (as Revenues, totalassets, etc.) according to previous studies. Results show that notall the groups disclosed the items required by the internationalaccounting standards examined. Furthermore, Leverage,Revenues, Market Values and ROS are the main determinantsthat influence the quality of disclosure

Is the "New" Parmalat Model of Corporate Governance a Best Practice in Italy?

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