Comments On Ed Financial Instruments: Fair Value Option For Financial Liabilities,
2010
Singapore Management University
Comments On Ed Financial Instruments: Fair Value Option For Financial Liabilities, Tan, Pearl Hock-Neo
Research Collection School Of Accountancy
No abstract provided.
توظيف قابليات إدارة الأزمة للحد من آثار الانحدار التنظيمي : الدور التفاعلي للقيادة التحويلية,
2010
جامعة القادسية/ كلية الادارة والاقتصاد
توظيف قابليات إدارة الأزمة للحد من آثار الانحدار التنظيمي : الدور التفاعلي للقيادة التحويلية, صالح عبد الرضا رشيد, عامر علي حسين العطوي
Muthanna Journal of Administrative and Economics Sciences
تتسم بيئة الاعمال المعاصرة بالتغيرات المتسارعة في جميع عناصرها التكنولوجية، والسياسية والاجتماعية وغيرها، والتي بدورها فرضت تحديات وازمات متواصلة. يتوقف نجاح المنظمات واستمرار بقاءها على قدرتها على التعامل مع تلك التحديات والازمات. ولا يكاد يمر اسبوع لا نقرأ او نسمع فيه عن منظمة تواجه ازمة من نوع ما، على سبيل المثال لا الحصر، تسريح العاملين، عمليات الاستحواذ، عمليات الاندماج، تقليص حجم العمالة وغيرها من الازمات التي تعد مؤشراً لانحدار تلك المنظمات مالم تتمكن من ادارتها بطريقة فاعلة تمكنها من اجتيازها وتقليل الخسائر الناجمة عنها الى ادنى حد ممكن. وتعتمد الادارة الفاعلة للازمات في جانب مهم منها على سلوك قادة المنظمات …
أثر عمليات إدارة المعرفة في متطلبات الإدارة الإلكترونية لدى الموظفين العاملين في الجامعات الفلسطينية : دراسة تطبيقية على الجامعة الإسلامية بغزة وجامعة الازهر بغزة,
2010
كلية الدراسات التجارية/ / السودان ، كلية التجارة –
أثر عمليات إدارة المعرفة في متطلبات الإدارة الإلكترونية لدى الموظفين العاملين في الجامعات الفلسطينية : دراسة تطبيقية على الجامعة الإسلامية بغزة وجامعة الازهر بغزة, علي عبد الله الحاكم, خلود عطية احمد الفليت
Muthanna Journal of Administrative and Economics Sciences
هدفت هذه الدراسة إلى التعرف على أثر عمليات إدارة المعرفة على متطلبات الإدارة الالكترونية لدى الموظفين العالمين في الجامعة الإسلامية وجامعة الازهر. وطرحت سؤال رئيس وهو: ما هو أثر عمليات إدارة المعرفة في متطلبات الإدارة الإلكترونية لدى الموظفين العاملين في الجامعات الفلسطينية؟؟ وتم اختيار الجامعة الإسلامية وجامعة الازهر في غزة لإجراء الدراسة عليها. و تم الاعتماد على المنهج الوصفي التحليلي لملائمته الظاهرة محل الدراسة، وتم تصميم استبيان أعد خصيصاً لتحقيق اهادف هذه الدراسة، حيث تم الاعتماد على طريقة العينة العشوائية الطبقية، حيث تم توزيع (180) استبانة على مجتمع الدراسة وتم الحصول على (160) استبانة صالحة للتحليل بنسبة استرداد (88.9%)، وتوصلت …
Playing The Ratings Game: The Significance Of The Four Star Rating,
2010
Marquette University
Playing The Ratings Game: The Significance Of The Four Star Rating, Qianhua Ling, Daniel G. Neely
Accounting Faculty Research and Publications
This study examines a group of exemplary rated nonprofits, organizations rated four stars by Charity Navigator, to determine if this select group of charities exhibits characteristics associated with top charitable organizations, or if the four-star rating achieved is limited to the more narrow financial metrics employed in the methodology utilized by Charity Navigator. Organizations rated four stars by Charity Navigator report a lower level of excess cash holdings, report lower levels of executive compensation and executive compensation that is less sensitive to performance, and are less financially vulnerable than their lower rated peers. The results shed light on the continuing …
Proposed Financial Statement Changes: Reactions To The Fasb-Iasb Discussion Paper,
2010
Marquette University
Proposed Financial Statement Changes: Reactions To The Fasb-Iasb Discussion Paper, Don E. Giacomino, Michael D. Akers
Accounting Faculty Research and Publications
The purpose of this study was to obtain the opinions of future users of the financial statements: current undergraduate and graduate students in accounting and academia. We found that the students show greater agreement with the proposed model than do the CPA’s. In addition, we found that academia, as represented by the Financial Accounting Standards Committee of the American Accounting Association has a number of concerns regarding timing, user learning issues and impediments to learning, objectives and terminology and categorizing activities and assets and liabilities.
Corporate Valuation Around The World: The Effects Of Governance, Growth, And Openness,
2010
Singapore Management University
Corporate Valuation Around The World: The Effects Of Governance, Growth, And Openness, Choong Tze Chua, Cheol S. Eun, Sandy Lai
Research Collection Lee Kong Chian School Of Business
The purpose of this paper is to provide a comprehensive analysis of corporate valuation around the world. Specifically, we (i) document and compare corporate valuation around the world, and (ii) identify the key factors that drive cross-country differences in valuation. In doing so, we utilize the country-level Tobin's q (CTQ), computed as the ratio of the aggregate market value to book value of all assets held by all public firms domiciled in a country, which amounts to the Tobin's q for the [`]market portfolio' of the country. The key findings of the paper are: First, CTQ varies greatly across countries, …
Forecasting Philippine Monthly Inflation Using Tramo/Seats,
2010
De La Salle University
Forecasting Philippine Monthly Inflation Using Tramo/Seats, Cesar C. Rufino
DLSU Business & Economics Review
The study aims to explore the feasibility of adopting for inflation forecasting a sophisticated expert system normally used in routine outlier detection and deseasonalization of time series. Known as TRAMO/SEATS expert system, this twin program is a fully automatic procedure that extracts the trend-cycle, seasonal, irregular and certain transitory components of high frequency time series via the so-called ARIMA-model-based method. The results of the study reveal the feasibility of the use of the technique for routine inflation forecasting. The automatic model building capability of TRAMO/SEATS is exploited to arrive at an ex-ante model that has the ability to generate optimal …
Values Of Females And Males In The East And West: Are They Similar Or Different?,
2010
De La Salle University
Values Of Females And Males In The East And West: Are They Similar Or Different?, Arnel Onesimo O. Uy, Edward F. Murphy, Regina A. Greenwood
DLSU Business & Economics Review
Understanding whether cross-cultural values are similar or different has become more important in an increasingly global marketplace. Yet, few studies have explored cross-cultural sex-based value structures. This study examines the values of 5,134 male and female working adults in three Eastern nations (Japan, the Philippines, and Thailand) and three Western nations (United States, United Kingdom, and Iceland). For similarities, males and females more highly valued personal than social terminal values. For differences, males in the East more highly valued self-actualization/competence instrumental values. Females in both geographic groups placed higher importance on social terminal values than did males, supporting prior research.
Impact Of Hiked Prices Of Food And Basic Commodities On Poverty In Cambodia: Empirical Evidences From Cbms Five Villages,
2010
Cambodia Development Resource Institute
Impact Of Hiked Prices Of Food And Basic Commodities On Poverty In Cambodia: Empirical Evidences From Cbms Five Villages, Try Sothearith, So Sovannarith
DLSU Business & Economics Review
The study on the impact of hiked prices of food and basic commodities on poverty is designed as a follow-up CBMS survey of 5 villages in a Northwest province of Cambodia. The hiked prices in Cambodia and in CBMS sites occurred when there were changes in demand and prices of petrol, food and other consumer goods at the international market. The rising prices have immediately resulted in food insecurity for many people and pushed small landholders into indebtedness and deteriorated the capacity of the poor to cope with any future shocks or crises. This requires a stronger social safety net …
Effects Of Rising Food And Oil Prices On Rural Households In Ghana: A Case Study Of Selected Communities In The Dangme West District Using The Cbms Approach,
2010
University of Ghana, Legon
Effects Of Rising Food And Oil Prices On Rural Households In Ghana: A Case Study Of Selected Communities In The Dangme West District Using The Cbms Approach, Felix A. Asante, Cynthia A. Tagoe, Alfred A. Boakye
DLSU Business & Economics Review
This study sought to examine the effects of rising food and oil prices on rural households in Ghana in relation to their food, access to healthcare and education, changes in their work situations, their financial management practices, and their recreational and leisure practices using three selected communities in the Dangme West district of the Greater Accra region – Dodowa, Ningo, and Prampram. A total of 300 households were interviewed. The households were divided concerning the issue of whether their standard of living was better, worse or had remained the same. In general, households that indicated they were worse off currently …
Analysis Of The Impact Of Changes In The Prices Of Rice And Fuel On Poverty In The Philippines,
2010
De La Salle University, Angelo King Institute
Analysis Of The Impact Of Changes In The Prices Of Rice And Fuel On Poverty In The Philippines, Celia M. Reyes, Alellie B. Sobrevinas, Joel Bancolita, Jeremy De Jesus
DLSU Business & Economics Review
This study aims to assess the impact of rising prices of rice and fuel on poverty in the Philippines. In particular, the variations in the potential effects among different group of households were analyzed using household level data. Results of the study confirm that the impact of increasing prices of rice and fuel vary across different groups of households depending on the sector of employment, level of urbanity, income group and geographical location. In fact, there are losers and gainers from the recent increases in the prices of rice and fuel. In response to higher prices, households adopted different coping …
Prospect Theory And The Financial Markets: A Review,
2010
De La Salle University
Prospect Theory And The Financial Markets: A Review, Paulo Jose M. Mutuc
DLSU Business & Economics Review
The Prospect Theory as proposed by Kahneman and Tversky (1979) has emerged as a widely accepted theory of decision-making, thanks largely to the persistence of observed anomalies in the trading of financial products – specifically, the existence of an unusually large premium on equities, and the tendency to hold on to losing investments (disposition effect). Questions about the true nature and extent of reference-dependent loss aversion as manifested by these phenomena, however, remain. In particular, for countries like the Philippines with relatively shallow capital markets, there is a need to reconcile financial education and advice with the reality of systematically …
The Context Of Cultural Intelligence – A Book Review Of David Livermore’S Leading With Cultural Intelligence: The New Secret To Success,
2010
De La Salle University
The Context Of Cultural Intelligence – A Book Review Of David Livermore’S Leading With Cultural Intelligence: The New Secret To Success, Emiliano T. Hudtohan
DLSU Business & Economics Review
Livermore’s contribution to global leadership is his pioneering work on cultural intelligence (CQ), a new addition to a growing number of multiple formulations of human intelligences and quotients. By addressing culture as a key factor of leadership in a global context, he now provides a neutral perspective on culture for corporate leaders. This perspective is aligned with the growing trend of understanding other cultures and civilizations with empathy. Leading with Cultural Intelligence: The New Secret to Success may yet facilitate the implementation of global hypernorms proposed in integrative social contract theory and facilitate compliance to global standards of codes of …
Modified Information Criteria For Selecting A Finite Mixture Model,
2010
College of Administration and Economics, Al Muthanna University, Iraq
Modified Information Criteria For Selecting A Finite Mixture Model, Safa K. Kadhem, Hajem A. Daham
Muthanna Journal of Administrative and Economics Sciences
Recently, a paper published by Celeux et al. (2006) presented several forms for the deviation information criterion (DIC) for mixture models, each version is depended on the kind of probability function. However, no reliable version was adopted for those models. As an idea inspired by Brooks (2002, p. 617), we develop, in this paper, Bayesian deviations plugging into two known criteria: the Akaike information criterion (AIC) and Bayesian information criterion (BIC) for choosing best mix model. Due to unavailability the closed-form of the perceived likelihood of those models, we propose an algorithm for estimating the observed likelihood for mixture models …
Do Auditors Adjust Their Audit Plans Accordingly When They Encounter Material Automated Control Weaknesses?,
2010
University of Richmond
Do Auditors Adjust Their Audit Plans Accordingly When They Encounter Material Automated Control Weaknesses?, Daniel D. Selby
Accounting Faculty Publications
Automated control weaknesses are associated with defects in computer hardware or computer applications. AU 319 does not require auditors to add professionals with specialized skills in automated controls (or IT audit specialists) to the audit engagement. Auditors may encounter a material automated control weakness and adjust their audit plan without the assistance of an IT audit specialist. Thus, auditors may not adjust their audit plan enough to gain an understanding of the material automated control weakness. This is an important problem for auditors because this problem may result in misstated financial statements and incorrect internal control opinions if auditors fail …
Auditing Standards Board (Asb) Meeting, June 21-24, 2010, Atlanta, Ga; Highlights (Asb) Meeting, June 21-24, 2010,
2010
University of Mississippi
Auditing Standards Board (Asb) Meeting, June 21-24, 2010, Atlanta, Ga; Highlights (Asb) Meeting, June 21-24, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010,
2010
University of Mississippi
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, Comments Are Requested By September 10, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Cpas Increasingly Asked To Address Information Technology Challenges For Clients,
2010
University of Mississippi
Cpas Increasingly Asked To Address Information Technology Challenges For Clients, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Secrets And Lies: How One Man Charmed His Way Into The Hearts, Minds And Wallets Of New York's Rich And Powerful,
2010
Singapore Management University
Secrets And Lies: How One Man Charmed His Way Into The Hearts, Minds And Wallets Of New York's Rich And Powerful, Knowledge@Smu
Knowledge@SMU
Bernie Madoff’s reputation as the largest ponzi scheme operator will probably outlast the 150-year jail sentence he is now serving. For decades, the man created an aura around himself that spoke to the romantic ambitions of Wall Street's sycophants: unyielding success, exclusivity and power. Moreover, Madoff conjured a mystique so intriguing he had investors practically begging to surrender their money. But not everyone was blinded. Harry Markopolos, a financial consultant turned famous whistleblower, was convinced that the magician hath no magical abilities. For close to ten years, he nudged US regulators to no avail. His journey is detailed in the …
