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Longitudinal perceptions of enforcement mechanisms in an IFRS-based accounting reform

Silva Ana Paula, Fontes Alexandra, Martins Adelaide

Polish Journal of Management Studies

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2021

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Vol. 23, No. 2

495--511

EN

Adopting International Financial Reporting Standards (IFRS) or IFRS-based accounting models per se may not suffice to reach worldwide accounting de facto convergence. Prior research suggests successful worldwide adoption of IFRS is highly reliant on effective enforcement. Notwithstanding, there is a paucity of qualitative evidence on the effectiveness of enforcement mechanisms following an IFRS-based accounting reform that could help uncover opportunities for improvement and enhance de facto implementation. The purpose of this paper is to explore the appropriateness of IFRS enforcement mechanisms based on the perceptions of Portuguese auditors and tax officials. Data were obtained directly from interviews conducted just before adopting an IFRS-based system in 2009 and at a vantage point after adoption, in 2017, in Portugal. Using an institutional lens, the evidence of this longitudinal qualitative study raises serious concerns regarding the effect of poor enforcement on the occurrence of resistance to the adoption of an IFRS-based accounting system. Therefore, several measures are suggested to secure the Portuguese accounting reform's success.

PL

Przyjęcie Międzynarodowych Standardów Sprawozdawczości Finansowej (MSSF) lub modeli rachunkowości opartych na MSSF jako takich może nie wystarczyć do osiągnięcia faktycznej konwergencji rachunkowości na całym świecie. Wcześniejsze badania sugerują, że pomyślne przyjęcie MSSF na całym świecie w dużym stopniu zależy od skutecznego egzekwowania. Niemniej jednak brakuje jakościowych dowodów na skuteczność mechanizmów egzekwowania prawa po reformie rachunkowości opartej na MSSF, które mogłyby pomóc odkryć możliwości poprawy i usprawnić faktyczne wdrażanie. Celem tego artykułu jest zbadanie stosowności mechanizmów egzekwowania MSSF w oparciu o spostrzeżenia portugalskich audytorów i urzędników podatkowych. Dane uzyskano bezpośrednio z wywiadów przeprowadzonych tuż przed przyjęciem systemu opartego na MSSF w 2009 r. Oraz z punktu widzenia po przyjęciu, w 2017 r., W Portugalii. Patrząc z perspektywy instytucjonalnej, dowody z tego długoterminowego badania jakościowego budzą poważne obawy dotyczące wpływu słabego egzekwowania prawa na występowanie oporu przed przyjęciem systemu rachunkowości opartego na MSSF. Dlatego sugeruje się kilka środków, które zapewnią sukces portugalskiej reformy rachunkowości.

2

A simple crime hotspot forecasting algorithm

Bogucki Robert, Milczek Jan Kanty, Miziuła Patryk

Annals of Computer Science and Information Systems

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2020

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Vol. 21

23--26

EN

Crime hotspot forecasting is an important part of crime prevention and reducing the delay between a 911 call and the physical intervention. Current developments in the field focus on enriching the historical data and sophisticated point process analysis methods with a fixed grid. In the paper we present a simple spatio-temporal point process allowing one to perform exhaustive (literal) grid searches. We then show that this approach can compete with more complex methods, as evidenced by the results on data collected by the Portland Bureau of Police. Finally, we discuss the advantages and potential implications of the new method.

3

Ethical case for self-defense robots

Zając M.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2018

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z. 122

205--219

EN

Advances in robotics and Artificial Intelligence (AI) make utilizing robots in domestic law enforcement and self-defense increasingly viable. As with any set of technological developments, this opens up a space of possibilities for their licit and illicit use and creates a need for ethically-informed, effective and enforceable regulation. What is unique is the technology’s potential to solve a persistent issue necessarily impacting all self-defense and law enforcement executed by humans – the License to Overkill and the Response Time Trilemma. The paper starts by explaining what these issues are and how they thwart our attempts to conform with an ethical ideal of self-defense. It then outlines the particulars of the technological solution and describe its great promise. Finally, possible objections and the regulatory measures that would limit the negative impact of self-defense robots while preserving the social and ethical benefits of their sensible employment are discussed.

4

Technical and organizational aspects of the Automatic Number Plate Recognition System (ANPR)

Kamiński T., Niezgoda M., Kruszewski M., Matysiak A., Filipek P.

Archives of Transport System Telematics

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2012

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Vol. 5, iss. 3

14-19

EN

Automatic Number Plate Recognition systems are already widespread over the world. Their performance, both with high computational efficiency of modern computers make them a very good solution to use in traffic supervision and management systems in the city and at the regional level in the scope of safety and security services. The most popular way of use ANPR systems concerns detection of violations in traffic law. In Poland implementation of ANPR systems is at the starting point. There is still a noticeable lack of integrated area solutions, and currently used ANPR systems could not reach their full potential. In the following article authors introduced basic problems of application of the ANPR systems in Poland due to the legal requirements. Moreover paper presents selected functional aspects of ANPR systems.