Słowne określenia prawdopodobieństwa jako przyczyna różnic w interpretacji Międzynarodowych Standardów Sprawozdawczości Finansowej – ku badaniom naukowym

Celem artykułu jest zidentyfikowanie możliwych przyczyn różnic w interpretacji słownych określeń prawdopodobieństwa występujących w Międzynarodowych Standardów Sprawozdawczości Finansowej. Wynikają one z niejednoznaczności tych sformułowań oraz z odziaływania takich czynników jak kultura, z której pochodzi księgowy, język, którym się on posługuje i w którym napisano tekst wymagający interpretacji oraz jakości tłumaczenia z języka angielskiego na język przekładu. Ponadto wskazuje się, wynikające z tych przyczyn, obszary badawcze. Doprowadziło to do sformułowania sześciu hipotez i zasugerowania możliwych sposobów ich weryfikacji

The interpretation of the verbal probability expressions used in the IFRS – The differences observed between Polish and British accounting professionals

Research Question: Do Polish and British accounting professionals interpret verbal probability expressions (VPEs) differently when presented with identical excerpts from IFRS? Motivation: Our research has been motivated by the ongoing debate of consistent interpretation of VPEs. The major difficulty in the interpretation of these terms is the imperative for the accountants to express their individual subjective judgements. Previous research shows that these expressions may have low communication efficiency (Simon, 2002) as they give way to ‘wide variations in interpretation’ (Chesley, 1986: 196). The lack of consistency in the interpretation of VPEs may limit the usefulness of the financial statements prepared on their basis (Simon, 2002). Idea: We examine the interpretational differences between Poles and the British. We also survey whether the principle of prudence will impact the interpretation manner of the Polish and the British accounting professionals. Data: For the purpose of our study we distributed a questionnaire. 332 questionnaires from Poland and 75 questionnaires from the UK included answers that were subject to the analysis. Tools: We asked a sample of professional accountants from Poland and the UK to interpret the “in context” VPEs used in IFRS establishing the threshold for recognition of various accounting elements. Findings: Our results show that there are differences in the manner the Poles and the British interpret VPEs. Additionally, we indicate that the Polish accountants’ attachment to the prudence principle affects their manner of interpretation. However, we were not able to state whether this principle would not affect the level of probability assigned by the British accountants. Contribution: Our paper provides the first comparative results for Poland and the UK, in terms of surveying professional judgement under with relation to the IFRS

The role of context in the interpretation of verbal probability expressions used in International Financial Reporting Standards

The objective of this study is to specify whether the interpretation of verbal probability expressions (VPEs) by accounting professionals depends on the context in which they have been used in IFRS. For the purpose of this study, a questionnaire was distributed, and a sample of accountants and auditors was asked to interpret the “probable” expression used in IFRS establishing the threshold for recognising various accounting elements. The results provide further support for the hypothesis that the context the VPEs are used in affects their interpretation. The results indicate the problem of inconsistency in the interpretation of these expressions by accounting professionals. Thus, this study should provide some tentative implications for standard setters to consider in using VPEs in IFRS

Localization of the Drosophila Rad9 Protein to the Nuclear Membrane Is Regulated by the C-Terminal Region and Is Affected in the Meiotic Checkpoint

Rad9, Rad1, and Hus1 (9-1-1) are part of the DNA integrity checkpoint control system. It was shown previously that the C-terminal end of the human Rad9 protein, which contains a nuclear localization sequence (NLS) nearby, is critical for the nuclear transport of Rad1 and Hus1. In this study, we show that in Drosophila, Hus1 is found in the cytoplasm, Rad1 is found throughout the entire cell and that Rad9 (DmRad9) is a nuclear protein. More specifically, DmRad9 exists in two alternatively spliced forms, DmRad9A and DmRad9B, where DmRad9B is localized at the cell nucleus, and DmRad9A is found on the nuclear membrane both in Drosophila tissues and also when expressed in mammalian cells. Whereas both alternatively spliced forms of DmRad9 contain a common NLS near the C terminus, the 32 C-terminal residues of DmRad9A, specific to this alternative splice form, are required for targeting the protein to the nuclear membrane. We further show that activation of a meiotic checkpoint by a DNA repair gene defect but not defects in the anchoring of meiotic chromosomes to the oocyte nuclear envelope upon ectopic expression of non-phosphorylatable Barrier to Autointegration Factor (BAF) dramatically affects DmRad9A localization. Thus, by studying the localization pattern of DmRad9, our study reveals that the DmRad9A C-terminal region targets the protein to the nuclear membrane, where it might play a role in response to the activation of the meiotic checkpoint

The human checkpoint sensor Rad9–Rad1–Hus1 interacts with and stimulates DNA repair enzyme TDG glycosylase

Human (h) DNA repair enzyme thymine DNA glycosylase (hTDG) is a key DNA glycosylase in the base excision repair (BER) pathway that repairs deaminated cytosines and 5-methyl-cytosines. The cell cycle checkpoint protein Rad9–Rad1–Hus1 (the 9-1-1 complex) is the surveillance machinery involved in the preservation of genome stability. In this study, we show that hTDG interacts with hRad9, hRad1 and hHus1 as individual proteins and as a complex. The hHus1 interacting domain is mapped to residues 67–110 of hTDG, and Val74 of hTDG plays an important role in the TDG–Hus1 interaction. In contrast to the core domain of hTDG (residues 110–308), hTDG(67–308) removes U and T from U/G and T/G mispairs, respectively, with similar rates as native hTDG. Human TDG activity is significantly stimulated by hHus1, hRad1, hRad9 separately, and by the 9-1-1 complex. Interestingly, the interaction between hRad9 and hTDG, as detected by co-immunoprecipitation (Co-IP), is enhanced following N-methyl-N′-nitro-N-nitrosoguanidine (MNNG) treatment. A significant fraction of the hTDG nuclear foci co-localize with hRad9 foci in cells treated with methylating agents. Thus, the 9-1-1 complex at the lesion sites serves as both a damage sensor to activate checkpoint control and a component of the BER

Gastrointestinal Hyperplasia with Altered Expression of DNA Polymerase β

Background: Altered expression of DNA polymerase β (Pol β) has been documented in a large percentage of human tumors. However, tumor prevalence or predisposition resulting from Pol β over-expression has not yet been evaluated in a mouse model. Methodology/Principal Findings: We have recently developed a novel transgenic mouse model that over-expresses Pol β. These mice present with an elevated incidence of spontaneous histologic lesions, including cataracts, hyperplasia of Brunner's gland and mucosal hyperplasia in the duodenum. In addition, osteogenic tumors in mice tails, such as osteoma and osteosarcoma were detected. This is the first report of elevated tumor incidence in a mouse model of Pol β over-expression. These findings prompted an evaluation of human gastrointestinal tumors with regard to Pol β expression. We observed elevated expression of Pol β in stomach adenomas and thyroid follicular carcinomas, but reduced Pol β expression in esophageal adenocarcinomas and squamous carcinomas. Conclusions/Significance: These data support the hypothesis that balanced and proficient base excision repair protein expression and base excision repair capacity is required for genome stability and protection from hyperplasia and tumor formation

Verbal probability expressions as a cause of differences in interpretation of International Financial Reporting Standards – towards a research agenda

Celem artykułu jest zidentyfikowanie możliwych przyczyn różnic w interpretacji słownych określeń prawdopodobieństwa występujących w Międzynarodowych Standardów Sprawozdawczości Finansowej. Wynikają one z niejednoznaczności tych sformułowań oraz z odziaływania takich czynników jak kultura, z której pochodzi księgowy, język, którym się on posługuje i w którym napisano tekst wymagający interpretacji oraz jakości tłumaczenia z języka angielskiego na język przekładu. Ponadto wskazuje się, wynikające z tych przyczyn, obszary badawcze. Doprowadziło to do sformułowania sześciu hipotez i zasugerowania możliwych sposobów ich weryfikacji.The aim of this paper is to identify potential causes of differences in interpretation of verbal probability expressions (VPEs) used in International Financial Reporting Standards (IFRS). They are arising from ambiguity of VPEs and the impact of factors such as: culture which the accountant comes from, the language he speaks and the language of the text requiring interpretation and finally the quality of translations from English into target language. In addition, the research areas identified for these reasons are indicated. Moreover, six hypotheses relating to each of these are proposed, and some ways of testing them are suggested

Badania empiryczne nad etyką w rachunkowości – systematyczny przegląd literatury

Cel: Artykuł ma na celu: podsumowanie i ocenę dotychczasowej aktywności badawczej pol-skich autorów w dziedzinie etyki rachunkowości; wskazanie głównych nurtów badań empi-rycznych i uporządkowanie ustaleń badawczych; ustalenie i ocenę zakresu raportowania poszczególnych elementów procesu badawczego; wyłonienie luk poznawczych, stanowią-cych inspirację do podjęcia dalszych badań. Metodyka/podejście badawcze: Wykorzystano metodę systematycznego przeglądu lite-ratury, w tym analizy bibliometrycznej oraz analizy treści 35 publikacji. Wyniki: Etyka w rachunkowości jako obszar badawczy znajduje się obecnie dopiero na etapie rozwoju. Zauważa się przy tym rozproszenie zainteresowań badawczych. Najczęściej podej-mowanym wątkiem badawczym było zidentyfikowanie motywów i przyczyn nieetycznych zachowań. Wszystkie badania, z wyjątkiem jednego, opierały się na nielosowym doborze próby. Zdecydowana większość badań miała charakter ankietowy, gdzie w połowie przy-padków grupę badawczą stanowili studenci. Sformułowano zalecenia odnośnie do rygoru metodologicznego dalszych badań, ponieważ zauważone braki w tym zakresie uniemożli-wiają replikację tych dotychczasowych. Ponadto dzięki zidentyfikowaniu luk badawczych określono kierunki dalszych dociekań naukowych. Ograniczenia/implikacje badawcze: Ograniczenie przeglądu wyłącznie do czasopism naukowych wynikało z konieczności ujednolicenia źródeł publikacji wyników badań. Oryginalność/wartość: Wnioski z dokonanego przeglądu mogą stanowić inspirację do podejmowania badań w nieeksplorowanych dotąd obszarach, a także być wskazówką do zapewnienia jak najlepszej ich jakości

Empirical research on ethics in accounting – a systematic literature review

Purpose: The purpose of this paper is to summarize and evaluate previous research of Polish authors in the field of accounting ethics; identify the main trends in empirical research and organize the research findings; establish and assess the scope of reporting for individual elements of the research process; identify the research gaps that inspire further research. Methodology/approach: A systematic literature review was conducted, including bibliometric analysis and content analysis of 35 publications. Findings: Ethics in accounting as a research area is currently only at the development stage. At the same time, a variety of research interests is noticeable, the most common of which is to identify the motives and causes of unethical behavior. All studies except one were based on non-random sampling. The vast majority of the research was questionnaire; in half of the cases, the research group consisted of students. Recommendations were made regarding the methodological rigor of further research. The methodological shortcomings make it im-possible to replicate the research conducted so far. Thanks to the identification of research gaps, directions for further scientific research were determined. Research limitations/implications: The review was limited to scientific journals only due to the necessity to standardize the sources of publication of research results. Originality/value: Conclusions from the review may inspire others to undertake research in previously unexplored areas. It may also be a guide to ensure the best possible quality