Open Access. Powered by Scholars. Published by Universities.®
- Keyword
Articles 1 - 2 of 2
Full-Text Articles in Business
The Seasonal Pattern Of Shipping Freight Rates, Wathanachai Raunglerdpanyagul
The Seasonal Pattern Of Shipping Freight Rates, Wathanachai Raunglerdpanyagul
Marine Affairs Theses and Major Papers
This paper reviews the behavior of shipping freight rate by using the freight index as an proxy variable. A proxy variable is the one that is a substitute to the intended one because it is difficult to obtain. It was found that a seasonal pattern in the freight rate exists, but no specific estimated pattern of the seasonal variation was found. Generally, tramp freight rates rise above average level from February or March to June or July, and from September or October to December or January. The tanker freight rate, which differs from the tramp freight rate, has only one …
An Inquiry Into The Accounting Principles And Reporting Practices Followed By Selected State University Hospitals, Rameshwar Dass Gupta
An Inquiry Into The Accounting Principles And Reporting Practices Followed By Selected State University Hospitals, Rameshwar Dass Gupta
Graduate Theses and Dissertations
Because of their unique position as component units of other governmental organizations, the accounting and reporting practices of hospitals owned and operated by state supported university medical centers have been subject to several conflicting guidelines. The purposes of this study were to investigate the accounting and reporting practices of selected university hospitals, to determine the deviations between their practices and the principles recommended by the American Institute of Certified Public Accountants' Hospital Audit Guide and other guides, and to recommend changes that should be made by these hospitals to achieve the objectives for financial reporting by nonbusiness organizations as stated …