Narrow Results

The number of countries that have adopted International Financial Reporting Standards (IFRS) in some form has grown each year. However, the existing literature generally ignores the varied types and the complex timing of IFRS adoption. Our paper provides a cross-reference of IFRS adoption dates and types for 195 countries and territories around the world. This definitive data, including an extensive online dataset, was developed to help researchers better identify IFRS adoption events in the samples used in their empirical studies. Additionally, we highlight potential challenges in identifying IFRS adoption types and dates as well as provide areas of future research that can benefit from our dataset, which can be accessed online https://about.illinoisstate.edu/mktrimb/song-trimble-2022-dataset/.

Historic buildings and monuments are an important part of our cultural heritage that must be protected and their sustainability ensured, especially when earthquakes occur. In this paper, a technique that uses structural steel frames is proposed as one way of strengthening unreinforced masonry (URM) in historical buildings. The idea underpinning this technique is to reduce the earthquake displacement demand on non-ductile URM walls by attaching steel frames to the building floors from inside. These frames run parallel to the structural system of the building and are fixed at their base to the existing foundation of the building. Furthermore, they are constructed rapidly, do not occupy architectural space, save the building’s historic fabric, and can be easily replaced after an earthquake if some minor damage ensues. The proposed technique was applied to a five-story historical masonry building in Istanbul. The results of seismic performance analysis indicate that even though the building has plan irregularities, the proposed steel frames are able to effectively enhance the building’s seismic performance by reducing inter-story drifts and increasing lateral stiffness and strength.

The chapter sets the context for the book and the contributions of the chapters that follow. It articulates an urgent need for a fresh per spective on India’s organizational dimension. Globalization, technological advancements, and shifting market dynamics are leading to significant functional reforms in India, which is changing the very core of the organizational dimension. To develop a FRESH perspective, five elements are key: Functional, Responsibility, Ecosystem, Subaltern, and Historical. Culturally, different industries and sectors in India have their own specific organizational structures and practices. The Indian business ecosystem is characterized by diverse factors such as government policies, regulatory frameworks, and infrastructure. Subaltern opportunities emerge for followership so that each member of the nation enjoys the benefits of globalization. A fresh perspective which recognizes these five elements is critical to foster innovation, inclusivity, adaptability, and sustainability.