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Full-Text Articles in Accounting
النتائج المالية لشهادة التسجيل للحصول على الآيزو في الشركات الصناعية المساهمة العامة, Philadelphia University
النتائج المالية لشهادة التسجيل للحصول على الآيزو في الشركات الصناعية المساهمة العامة, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
التقييم اللاحق للمشاريع, Philadelphia University
التقييم اللاحق للمشاريع, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Keeping Up Appearances: The Quest For Governance Legitimacy, Graham Bowrey
Keeping Up Appearances: The Quest For Governance Legitimacy, Graham Bowrey
Graham Bowrey
An effective corporate governance structure is as crucial to a public sector organisation as it is to a private sector organisation. This paper reviews the profile of directors on governance boards of government controlled organisations and finds that, while the governance structures are similar with those in the private sector, the real power to set the strategic, financial and operational directions of these organisations is not in the hands of the directors, as it is in the private sector, but in the hands of the responsible ministers. This de-coupling, it is argued, is due to the perception that private sector …
The New Researcher, Graham Bowrey
The New Researcher, Graham Bowrey
Graham Bowrey
Purpose This poem is a reflection of the processes and associated emotions early career academic researchers may experience in preparing, presenting and publishing their research. Design/methodology/approach: Fictional poem Findings: This poem highlights that the processes an early career academic researcher undertakes to publish his/her research isn’t necessarily the hardest lesson to learn. Rather the hardest lesson is learning to cope with the mix of emotions they will experience during the process. Research Implications: Provides early career academic researchers, and their supervisors, a guide of what they can expect to experience during the first few years during their research. Originality/Value A …
Submission To The Independent Review Of The Environment Protection And Biodiversity Conservation Act 1999, Graham Bowrey, Ciorstan J. Smark
Submission To The Independent Review Of The Environment Protection And Biodiversity Conservation Act 1999, Graham Bowrey, Ciorstan J. Smark
Graham Bowrey
Please find following a submission to the Independent Review of the Environment Protection and Biodiversity Conservation (EPBC) Act 1999. This submission focuses on reviewing the level of compliance with Section 516A (Annual reports to deal with environmental matters) of the EPBC Act 1999 by addressing the following questions raised in the Independent Review of the EPBC Act’s Discussion Paper: Question 37 – Does the Act contain sufficient comprehensive and appropriate range of enforcement mechanisms? Are those mechanisms capable of deterring and responding to contraventions of the Act? Question 40 – Does the Act provide sufficient guidance for decision makers in …
Decision Making, Philadelphia University
Decision Making, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Judicial Martial Law - Appendix, David Randall Jenkins
Judicial Martial Law - Appendix, David Randall Jenkins
David Randall Jenkins
No abstract provided.
Análisis De La Sostenibilidad Del Proyecto De Producción Y Venta De Huevos De La Granja Nueva Vida, Guatemala, Maria R. Ibanez
Análisis De La Sostenibilidad Del Proyecto De Producción Y Venta De Huevos De La Granja Nueva Vida, Guatemala, Maria R. Ibanez
Maria Ibanez
El presente documento analiza la sostenibilidad del proyecto de producción y venta de huevos de la Casa Nueva Vida, localizada en las cercanías de Santa Cruz de Quiché, Guatemala. En el primer apartado, se presentan los resultados del análisis financiero, en el segundo, el estudio de mercado, y en el tercero, las recomendaciones. Finalmente, se recogen las conclusiones del informe.
Banking For All And For Everything, Vijaya Varma
Banking For All And For Everything, Vijaya Varma
VIJAYA KRUSHNA VARMA Mr
Varma suggests radical bank reforms to usher in fully liberalized and transparent economic system. The time has come to radically reform banking sector to the ultimate level where there will be no NPAs, unemployment, black money, fake currency, economic recession and corruption. Liberalise the banking sector to establish a bank branch at every village or colony having population of 2500 so that each bank shall handle approximately 2000 accounts. * To give every citizen above the age of 15 years a portable bank savings account with permanent account number from birth to death. This portable bank account can be shifted …
How To Prevent Npas In Banks, Vijaya Krushna Varma Mr
How To Prevent Npas In Banks, Vijaya Krushna Varma Mr
VIJAYA KRUSHNA VARMA Mr
Varma suggests radical bank reforms to prevent NPAs in banking sector. Prevention is better than cure. The problem should be tackled at the source itself before it gets monster size. Instead of finding solutions and measures to reduce NPAs, the banking sector should be restructured so that there is no scope for NPAs or bad loans generation in banks.
Organizacje Komercyjne I Niekomercyjne Wobec Wzmożonej Konkurencji Oraz Wzrastających Wymagań Konsumentów (Tom 8), Anna Ujwary-Gil
Organizacje Komercyjne I Niekomercyjne Wobec Wzmożonej Konkurencji Oraz Wzrastających Wymagań Konsumentów (Tom 8), Anna Ujwary-Gil
Anna Ujwary-Gil
Obszary tematyczne dotyczyły następujących zagadnień: • organizacje komercyjne i niekomercyjne jako obiekt badań naukowych, • organizacje komercyjne i niekomercyjne w gospodarce rynkowej, • organizacje komercyjne i niekomercyjne w kreowaniu rozwoju regionalnego, • współczesne narzędzia zarządzania organizacjami komercyjnymi i niekomercyjnymi, • finansowe aspekty zarządzania organizacjami komercyjnymi i niekomercyjnymi.
Kapitał Intelektualny A Wartość Rynkowa Przedsiębiorstwa, Anna Ujwary-Gil
Kapitał Intelektualny A Wartość Rynkowa Przedsiębiorstwa, Anna Ujwary-Gil
Anna Ujwary-Gil
Czytelnik poszukujący gruntownej wiedzy z zakresu kapitału intelektualnego i jego relacji z wartością rynkową przedsiębiorstw, w niniejszej książce znajdzie odpowiedź na następujące pytania: czy przedsiębiorstwo tworzy, czy też niszczy wartość dodaną wytworzoną z kapitału fizycznego i intelektualnego, czy efektywności wykorzystania kapitału intelektualnego towarzyszy wyższa wartość rynkowa porównywanych przedsiębiorstw oraz czy stosowanie mierników, pozwalających zmierzyć kapitał intelektualny i efektywność jego wykorzystania, daje przedsiębiorstwu możliwość lepszego zarządzania i jest istotną informacją dla oceny pozycji przedsiębiorstwa na rynku kapitałowym.
The Irony In The Poetry Of Murid Al-Barghothi, Philadelphia University
The Irony In The Poetry Of Murid Al-Barghothi, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Laboratory Quality Control, Philadelphia University
Laboratory Quality Control, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Mixed Reality Environment For Web-Based Laboratory Interactive Learning, Philadelphia University
Mixed Reality Environment For Web-Based Laboratory Interactive Learning, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Modeling And Experimental Studies On A Domestic Solar Dryer, Philadelphia University
Modeling And Experimental Studies On A Domestic Solar Dryer, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Neuro-Fuzzy Controller Of A Sensorless Pm Motor Drive For Washing Machines, Philadelphia University
Neuro-Fuzzy Controller Of A Sensorless Pm Motor Drive For Washing Machines, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
An Ontology For The Quality Attributes Of Web Services, Philadelphia University
An Ontology For The Quality Attributes Of Web Services, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
A Solar Still Augmented With A Flat-Plate Collector And A Reflector, Philadelphia University
A Solar Still Augmented With A Flat-Plate Collector And A Reflector, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Smoking Practices In Jordanian People And Their Impact On Semen Quality And Hormonal Levels Among Adult Men, Philadelphia University
Smoking Practices In Jordanian People And Their Impact On Semen Quality And Hormonal Levels Among Adult Men, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Swine Flu, Fiction Or Reality, Philadelphia University
Swine Flu, Fiction Or Reality, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Gdp, Philadelphia University
Formants Speaker Identification Based System Via Neural Network, International Journal Of Recent Trends In Engineering, Philadelphia University
Formants Speaker Identification Based System Via Neural Network, International Journal Of Recent Trends In Engineering, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Viral Replication And Genetics, Philadelphia University
Viral Replication And Genetics, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Wireless Gateway Programming Model, Philadelphia University
Wireless Gateway Programming Model, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Windows-Based Active-Router Design And Evaluation, Philadelphia University
Windows-Based Active-Router Design And Evaluation, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Success Strategies For Thesis Students: Creating A Video Toolbox, Claudia J. Dold
Success Strategies For Thesis Students: Creating A Video Toolbox, Claudia J. Dold
Claudia J. Dold
With an increase in our pool of users and a cap on hiring, the librarians in our shop needed a way to clone themselves in order to deliver the same good service on which we pride ourselves and on which our constituency has come to rely. Our proposed solution was to create video segments on how to use the library effectively. Funded by a grant, a project was undertaken to produce a series of fifteen videos designed to guide students through the research and writing skills that their program chairs deem essential for top-quality work. This paper presents the thought …
Dispersion Of Beliefs, Stock Prices And The Earnings Surprise Measures-A Generalized Approach, Leon Zolotoy
Dispersion Of Beliefs, Stock Prices And The Earnings Surprise Measures-A Generalized Approach, Leon Zolotoy
Leon Zolotoy
In this paper we address the issue of modelling the relation between the stock prices and accounting earnings in the presence of potential divergence of opinions regarding the earnings data generating process. In our model the market's earnings expectation is defined as the weighted average of both the time-series and analysts' forecasts, with weights being estimated directly from stock returns. No assumptions are made on functional form of the earnings surprise-stock returns relation, which makes our model flexible enough to incorporate a variety of models discussed in the previous literature. The model is estimated semiparametrically following Hardle et al. [Annals …
Hiding "Bad" News On Fridays? Not Such A Good Idea!, Leon Zolotoy
Hiding "Bad" News On Fridays? Not Such A Good Idea!, Leon Zolotoy
Leon Zolotoy
Previous studies reported firms management to release more"bad" news on Fridays compared to the rest of weekdays, potentially exploiting investors limited attention. In this study we examine whether this strategy was detected by investors. Our key findings are as follows. First, consistent with previous studies, we find that over the last two decades firms consistently reported more "bad" news on Friday than during the rest of trading days. Second, we report a structural shift in the earnings-return relation with stock returns becoming more sensitive to the Friday negative earnings news compared to similar announcements released during the rest of the …
Earnings News And Market Risk: Is The Magnitude Of The Post-Earnings Announcement Drift Underestimated?, Leon Zolotoy
Earnings News And Market Risk: Is The Magnitude Of The Post-Earnings Announcement Drift Underestimated?, Leon Zolotoy
Leon Zolotoy
The post-earnings announcement drift is the tendency of cumulative abnormal re- turns to drift in the direction of earnings surprise for several weeks after the earnings news is released. We show that a standard approach of measuring abnormal returns by using pre-announcement estimates of market risk (betas) causes the magnitude of this phenomenon to be significantly underestimated. Our key findings are as follows. First, we find that stock beta tends to rise (fall) following the release of "bad" ("good") earnings news. Second, we find that by not taking into account post-announcement shifts in betas prior studies are likely to underestimate …