Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accountin...Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accounting in increasing the reliability of financial reports during times of high inflation.With a qualitative-descriptive approach,this research examines two main methods in inflation accounting,namely General Price Level Accounting(GPLA)and Current Cost Accounting(CCA),and their impact on the value of assets,liabilities,income,and costs.The analysis results show that historical cost-based financial reports do not reflect actual economic conditions during inflation,so they can be misleading in decision making.The application of inflation accounting,through adjustments to purchasing power and current prices,has been proven to be able to increase the relevance and reliability of financial information.However,limitations in implementation in Indonesia are due to the lack of regulations and practical understanding regarding this method.Therefore,the application of inflation accounting is important in supporting the quality of financial reports and more accurate decision making amidst economic instability.展开更多
Purpose:Citations can be used in evaluative bibliometrics to measure the impact of papers.However,citation analysis can be extended by a multi-dimensional perspective on citation impact which is intended to receive mo...Purpose:Citations can be used in evaluative bibliometrics to measure the impact of papers.However,citation analysis can be extended by a multi-dimensional perspective on citation impact which is intended to receive more specific information about the kind of received impact.Design/methodology/approach:Bornmann,Wray,and Haunschild(2019)introduced citation concept analysis(CCA)for capturing the importance and usefulness certain concepts have in subsequent research.The method is based on the analysis of citances-the contexts of citations in citing papers.This study applies the method by investigating the impact of various concepts introduced in the oeuvre of the world-leading French sociologist Pierre Bourdieu.Findings:We found that the most cited concepts are‘social capital’(with about 34%of the citances in the citing papers),‘cultural capital’,and‘habitus’(both with about 24%).On the other hand,the concepts‘doxa’and‘reflexivity’score only about 1%each.Research limitations:The formulation of search terms for identifying the concepts in the data and the citation context coverage are the most important limitations of the study.Practical implications:The results of this explorative study reflect the historical development of Bourdieu’s thought and its interface with different fields of study.Originality/value:The study demonstrates the high explanatory power of the CCA method.展开更多
Complex component alloys(CCAs)consisting of multiple principal elements potentially encompass su-perior mechanical properties and good corrosion resistance.Eutectic high-entropy alloys(EHEAs)stand out from CCAs as the...Complex component alloys(CCAs)consisting of multiple principal elements potentially encompass su-perior mechanical properties and good corrosion resistance.Eutectic high-entropy alloys(EHEAs)stand out from CCAs as the desired candidates for high-temperature(HT)applications due to the combined advantages of HEA alloys and unique equilibrium eutectic structure.This work first explores the ther-modynamic calculation route toward HEAs with eutectic structure.Series of pseudo-binary diagrams of transition metal(TM)CCAs were calculated with the Calphad approach to locate the potential eutectic points.The representatives of a CrFeCoNi_(2.2)Al alloy with eutectic structure and a non-eutectic CrFeCoNiCu alloy were cast,and their HT performance was further evaluated by hot corrosion with Na_(2)SO_(4)+25 wt%NaCl molten salts at 700,800 and 900℃,respectively.The HT degradation mechanism was explicitly revealed from a comprehensive thermodynamic perspective.Relationships between the HT performance and the inherent physicochemical properties of the constituent phases and the alloying components were addressed for the first time.It was found that the mixing enthalpy(△H_(mix))and valance electron concen-tration(VEC)played more decisive roles in the hot corrosion resistance than the mixing entropy(△S_(mix))of CCAs.A strategy for tailoring and developing HEAs for HT application by modulating alloy chemistry and microstructural features was proposed.展开更多
文摘Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accounting in increasing the reliability of financial reports during times of high inflation.With a qualitative-descriptive approach,this research examines two main methods in inflation accounting,namely General Price Level Accounting(GPLA)and Current Cost Accounting(CCA),and their impact on the value of assets,liabilities,income,and costs.The analysis results show that historical cost-based financial reports do not reflect actual economic conditions during inflation,so they can be misleading in decision making.The application of inflation accounting,through adjustments to purchasing power and current prices,has been proven to be able to increase the relevance and reliability of financial information.However,limitations in implementation in Indonesia are due to the lack of regulations and practical understanding regarding this method.Therefore,the application of inflation accounting is important in supporting the quality of financial reports and more accurate decision making amidst economic instability.
文摘Purpose:Citations can be used in evaluative bibliometrics to measure the impact of papers.However,citation analysis can be extended by a multi-dimensional perspective on citation impact which is intended to receive more specific information about the kind of received impact.Design/methodology/approach:Bornmann,Wray,and Haunschild(2019)introduced citation concept analysis(CCA)for capturing the importance and usefulness certain concepts have in subsequent research.The method is based on the analysis of citances-the contexts of citations in citing papers.This study applies the method by investigating the impact of various concepts introduced in the oeuvre of the world-leading French sociologist Pierre Bourdieu.Findings:We found that the most cited concepts are‘social capital’(with about 34%of the citances in the citing papers),‘cultural capital’,and‘habitus’(both with about 24%).On the other hand,the concepts‘doxa’and‘reflexivity’score only about 1%each.Research limitations:The formulation of search terms for identifying the concepts in the data and the citation context coverage are the most important limitations of the study.Practical implications:The results of this explorative study reflect the historical development of Bourdieu’s thought and its interface with different fields of study.Originality/value:The study demonstrates the high explanatory power of the CCA method.
基金the financial support of the NSERC Alliance Grants-Alberta Innovates-Advance Program,and the National Natural Science Foundation of China(No.52271048).
文摘Complex component alloys(CCAs)consisting of multiple principal elements potentially encompass su-perior mechanical properties and good corrosion resistance.Eutectic high-entropy alloys(EHEAs)stand out from CCAs as the desired candidates for high-temperature(HT)applications due to the combined advantages of HEA alloys and unique equilibrium eutectic structure.This work first explores the ther-modynamic calculation route toward HEAs with eutectic structure.Series of pseudo-binary diagrams of transition metal(TM)CCAs were calculated with the Calphad approach to locate the potential eutectic points.The representatives of a CrFeCoNi_(2.2)Al alloy with eutectic structure and a non-eutectic CrFeCoNiCu alloy were cast,and their HT performance was further evaluated by hot corrosion with Na_(2)SO_(4)+25 wt%NaCl molten salts at 700,800 and 900℃,respectively.The HT degradation mechanism was explicitly revealed from a comprehensive thermodynamic perspective.Relationships between the HT performance and the inherent physicochemical properties of the constituent phases and the alloying components were addressed for the first time.It was found that the mixing enthalpy(△H_(mix))and valance electron concen-tration(VEC)played more decisive roles in the hot corrosion resistance than the mixing entropy(△S_(mix))of CCAs.A strategy for tailoring and developing HEAs for HT application by modulating alloy chemistry and microstructural features was proposed.
