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Articles 1 - 30 of 39
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.
Tunneling Through Intercorporate Loans: The China Experience, Guohua Jiang, Charles M. C. Lee, Heng Yue
Tunneling Through Intercorporate Loans: The China Experience, Guohua Jiang, Charles M. C. Lee, Heng Yue
Research Collection School of Accountancy
This study investigates a particularly brazen form of corporate abuse, in which controlling shareholders use intercorporate loans to siphon billions of RMB from hundreds of Chinese listed companies during the 1996 to 2006 period. We document the nature and extent of these transactions, evaluate their economic consequences, examine factors that affect their cross-sectional severity, and report on the mitigating roles of auditors, institutional investors, and regulators. Collectively, our findings shed light on the severity of the minority shareholder expropriation problem in China, as well as the relative efficacy of various legal and extra-legal governance mechanisms in that country.
Private Fund Adviser Registration Act Hr-3818, Anita Krug
Private Fund Adviser Registration Act Hr-3818, Anita Krug
All Faculty Scholarship
This paper comments on the Obama administration's 2009 proposal for the regulation of hedge fund investment advisers.
Brokerage Industry Self-Regulation: The Case Of Analysts’ Background Disclosures, Lawrence Brown, Artur Hugon, Hai Lu
Brokerage Industry Self-Regulation: The Case Of Analysts’ Background Disclosures, Lawrence Brown, Artur Hugon, Hai Lu
Research Collection School Of Accountancy
We evaluate an industry disclosure initiative designed to inform investors, the practice of providing information regarding investment professionals’ backgrounds. Implicit in the motivation for this initiative is the presumed relevance of background information to investors seeking investment professionals’ guidance. We find that analysts with disclosure incidents forecast less accurately than a matched sample of analysts without such disclosures, and that the market views disclosed analysts’ earnings forecasts as less credible than those of the matched sample. Our evidence is consistent with disclosures signaling a persistent analyst characteristic. We conclude that analyst backgrounds are informative regarding both the accuracy and credibility …
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.
Research On The Cost Control System Of Sq Corporation, Yang Zhao
Research On The Cost Control System Of Sq Corporation, Yang Zhao
World Maritime University Dissertations
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.
The Regulatory Response To Madoff, Anita Krug
The Regulatory Response To Madoff, Anita Krug
All Faculty Scholarship
This white paper evaluates investor protection mechanisms in the securities regulatory regime at the time the Madoff fraud was exposed. It considers whether the post-Madoff call for additional regulation of hedge funds and/or their managers - and/or their respective activities - was warranted.
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.
National Corporate Governance And Corruption Prevention, Soo Ping Lim
National Corporate Governance And Corruption Prevention, Soo Ping Lim
Research Collection School Of Accountancy
No abstract provided.
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.