Cny & Usd: Foreign Exchange Rates, Kimberly D. Scott

Kimberly D Scott

A forward rate is related to a spot rate that is set to take place in the future (Bekaert & Hodrick, 2012). Interestingly, one issue that can be challenging when performing transactions is not knowing what the rate will yield in the future versus at present. Due to market pressures or even policy decisions, either a devaluation or revaluation of domestic currency to foreign currencies can transpire.

Policy Options For Revenue Neutral Gst For Oil And Gas, Sacchidananda Mukherjee, R. Kavita Rao

Sacchidananda Mukherjee

1. The study suggests alternative design of GST where tax cascading goes down and prices fall and the Government revenue remains unchanged. 2. Substantial reduction in cascading of taxes is observed for a shift from baseline to alternative scenarios and tax system becomes cleaner. 3. Elimination of cascading of taxes will result in rising export competitiveness of Indian industries in the international markets. 4. In all alternative designs of GST, the prices across the sectors either remain unchanged or decline 5. Dismantling the administered pricing mechanism for petrol and diesel along with introduction of comprehensive GST for petroleum products benefits …

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salahudin dewa

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Re-Investment Allowance, Investment Tax Credit, And The Reality Of Corporate Cash Flow In Nigeria, Daibi W. Dagogo

Daibi W Dagogo

This study examines the influences of tax incentives on cash flow of manufacturing corporations in Nigeria. To do this, research questions were raised, hypotheses were formulated, sixty (60) quoted manufacturing companies in Nigeria constituted the sample of this study and secondary data from Nigeria Stock Exchange fact book were complemented with ordinal data collected via questionnaire. The stated hypotheses were statistically tested with paired t-test of two means from the same sample. T-test was eventually used because of the ordinal data, which might not satisfy the condition of normal distribution. Our findings revealed that tax incentives significantly increased the mean …

Wahana303.Com Agen Sbobet Ibcbet 368bet Casino 338a Bola Tangkas Togel Singapura Hongkong Online Indonesia Terpercaya, Amos Pandapotan Naninggola Ninggolam

amos pandapotan naninggola ninggolam

No abstract provided.

The Value Relevance Of Accounting Disclosures Among Nigerian Financial Institutions After The Ifrs Adoption, Yusuf Alkali Muhammad Mr, Nor Asma Lode Dr

Yusuf Alkali Muhammad

This paper discusses about the adoption of International Financial Reporting Standards (IFRS) by the Nigerian financial institutions. Nigeria have been using domestic accounting standard (NGAAP) for banks and non-banks financial institutions known as Statement of Accounting Standards (SAS 10 Part 1 and SAS 15 Part 2) issued in 1990 and 1997 respectively for financial reporting. These domestic standards were adopted from International Accounting Standards (IAS 30) but have not been updated like IAS 30 as reported by the Report on Observance of Standard Codes (ROSC) of Nigeria in 2004 and 2011. The change in accounting regulations is as a result …

Malaysian Tax System And Individual Tax Knowledge, Noraza Mat Udin

NORAZA MAT UDIN

No abstract provided.

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di rosie

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Efforts And Challenges In Adopting International Financial Reporting Standards (Ifrs) In Nigeria, Yusuf Alkali Muhammad Mr, Nor Asma Lode Dr

Yusuf Alkali Muhammad

Financial reporting in emerging and developed economies has been a challenging debate, due to the frequent changes as well as updates on accounting rules and regulations. Nigeria being an emerging economy has witnessed a dramatic change and improvement on the accounting reporting since after political development of the country in 1960. The establishment of Nigerian Security Exchange (NSE) in 1982 and establishment of Nigerian Accounting Standard Board (NASB) in 1984 by the Institute of Chartered Accounting of Nigeria (ICAN) were the pioneer legislations on the road map to financial reporting in Nigeria. Even though laws and regulations were also issued …

A Small Business Guide To Payroll, Denver Burke

Denver Burke

The responsibility of payroll is significant, so to help alleviate this, this article helps to reveal a variety of aspects to improve your options for a more efficient process.

Axiomatic Social Choice Theory, David Randall Jenkins

David Randall Jenkins

Ordered Relations Theory’s two axioms ultimately enable (individual: society) well-being transitivity inasmuch as they impound Social Choice Theory’s impossibility theorem, impossibility-resolving axioms, and all such further regressive impossibility theorems and impossibility-resolving axioms.

Professor Alan Delfavero Honored, Alan Delfavero

Alan DelFavero

The Connecticut Society of Certified Public Accountants recently presented Alan DelFavero, adjunct professor of accounting, with an “Educator of Excellence” award.

Comparison Of Petroleum Fiscal Regimes Within Malaysia, Abdulsalam Mas'ud, Nor Aziah Abd Manaf, Natrah Saad

Abdulsalam Mas'ud Mr

No abstract provided.

Tax Complexity And Tax Compliance In African Self-Assessment Environment, Abdulsalam Mas'ud

Abdulsalam Mas'ud Mr

No abstract provided.

A Study Of Malaysian Islamic Banks Competitiveness (Logit Regression Approach), Yagoub Elryah Dr.

Yagoub Elryah (PhD)

Banking sector plays an important role in Malaysia development. The specific objective of this study was therefore to what extent Islamic Banks increased competition in banking sector in Malaysia. With the aid of annually data from the BNM, the study covered the period 2002 to 2012. The present study used the Logit regression, the dependent variable was taken by means of dummy, which takes zero for typical and 1 with regard to Islamic banks. By utilizing SPSS, twenty six financial ratios associated with 14 banks were being thoroughly checked by means of enter, forward and backward options inside the search …

Anatomy Of Audit Opinion Beyond Economic Reform: Evidence From Jordan, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

The study is an attempt to explore factors related to economic reform that affect the content and the form of audit report in Jordan.Auditing environment in Jordan has been affected by many factors such as economic reform during the end of 90's and the beginning of the last decade. This effect imposed Jordan to adopt the International Financial Reporting Standards (IFRS). On other hand, the study examines the audit opinion issued by Jordanian companies listed in Amman Stock Exchange (ASE) during the period 2006-2011. In particular, the study extensively focuses on the type of the issued reports and on many …

The Accounting Variables’ Ability In Explaining The Volatility Of Stock's Price: The Case Of Amman Stock Exchange, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

This study aims at identifying the ability of some accounting variables which are (dividend Payout ratio, dividend yield, market value, net income volatility, debt ratio, and the company’s assets Growth) of explaining the volatility of stock’s price of the industrial companies listed in Amman Stock Exchange during the years 2001 to 2010. To achieve the study’s objectives, the researchers reviewed the annual reports of the public companies listed in Amman Stock Exchange, and also reviewed the Amman Stock Exchange’s statistical bulletins for the years 2001-2010 to get the accounting variables and to get the stocks’ closing prices. The sample of …

Occupational Fraud Prevention Mechanisms: Jordanian Companies Experience, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

The purpose of this study is an attempt to understand the occupational fraud and explore the most effective fraud prevention mechanisms which are critical in reducing occupational fraud. Therefore, this study solicits the views of CFOs, internal auditors, and chief of accounting officers for the existence and effectiveness of fraud prevention mechanisms in Jordanian companies listed on the Amman Stock Exchange (ASE). Out of the 168 questionnaires distributed, only 145 were returned. The participants were chief financial officers, chief of accounting officers, and internal control and auditing managers. Statistical instruments (means and SD) used to approve and support the findings. …

The Impact Of Management Control Systems On Limiting Fraudulent Practices In Manufacturing Companies, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

This paper aims to explore the impact of management control systems to limit the fraudulent practices from the auditee perspective at the Jordanian Industrial Sector. To realize the research goal, a questionnaire was developed and distributed to 250 individuals, whom they formed the study sampling unit, out of which, 228 were returned, and only 213 were statistically valid, hence, they were subjected to the statistical analysis using the statistical package of social science (SPSS), the researcher’s adopted the descriptive analytical approach to analyze the gathered data. The following results were approached: There is a statistically significant at (α =0.05) impact …

Cash Holdings, Political Connections, And Earnings Quality Some Evidence From Malaysia, Redhwan Al-Dhamari, Ku Nor Izah Ismail

redhwan al-dhamari

The purpose of this paper is to investigate the influence of cash holding, political connection and their interaction effect on earnings quality in the Malaysian environment, where political influence plays a vital role in many aspects of business dealings and resources allocation is seriously affected by politics.

Csr Practices At Bank Islam Malaysia Berhad (Bimb): Managing Csr Fund, Fathiyyah Abu Bakar, Mohd 'Atef Md Yusof

fathiyyah abu bakar

The notion of CSR from Islamic perspective has been viewed as a comprehensive discourse when it is already embedded the element of spiritual (Tawhid and Taqwa), economics, ethics and legality. However, there is a black box in the process of managing CSR fund which is used to conduct the CSR initiatives. Thus, this study attempts to revisit the issues by discussing Islamic concept of CSR practices and to gain insights the process of managing various sources of CSR fund. By using case study approach, a group of key CSR players at Bank Islam Malaysia Berhad as well as the recipients …

An Evaluation Of Financial Health Of Nigerian Textile Industry On Altman’Sscale, Yusuf Alkali Muhammad

Yusuf Alkali Muhammad

For economic growth to prosper in any give economy, textile industry as one of the manufacturing sector that contributes to the development of any economy needs to be developed and enhanced. The contributions of the sectorto both developed and developing economy has proved to be effective. Development of textile industries in developed or even some emerging markets (for example South Africa, Mexico, India, Malaysia etc) has been in the increase. Nigeria being an emerging market needs this sector to develop its economy. Nigerian began its textile industries since before its independence of 1960 with over 140 textiles company before the …

Public Accounts Committees In Asia, Riccardo Pelizzo

riccardo pelizzo

No abstract provided.

Accountability In The Church, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Traditionally, accountability is the obligation to give a reckoning or explanation for one’s actions and responsibilities to a higher authority. However, for the purpose of this paper, we define accountability as the processes through which an organisation makes a commitment to respond to and balance the needs of stakeholders in its decision making processes and activities, and delivers against this commitment. In the church setting accountability involves managing the resources God has entrusted us with, organising for service and mission, and providing programmes to carry out the church’s mandate. The goal is to help people grow in Christ and learn …

By Habits Or Choice? Discretionary Spending In The Oecd, Riccardo Fiorito

riccardo fiorito

Only 1/3 of Government spending in the Oecd countries results from choice rather than from inertia. This result stems from Coricelli-Fiorito (21013) where a measure of discretion is provided. A major implication is that most multiplier analysis of public spending is unreliable since it typically refers to variables often reflecting past habits or business cycle implications instead of occasional and intentional policy controls.

Good Corporate Governance: The Role Of The Accountant, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Corporate governance deals with the mechanism by which stakeholders of a company exercise control over corporate managers and provide overall direction to the firm, such that stakeholders’ interests are protected. In such a situation, the firm operates more responsibly and profitably, relations are enhanced between the firm and all stakeholders - shareholders, policyholders, employees, suppliers and society at large - the quality of executive and non-executive directors is improved, the firm thinks long-term, information needs of all stakeholders are satisfied, and executive management is monitored properly in the interest of shareholders. The role of the accountant in this setting, is …

Demanda De Institucionales Por Emisiones De Medianas Empresas, John Pineda Galarza

John Pineda Galarza

En abril de 2013 se concretó la primera emisión de papeles comerciales en el ámbito del Mercado Alternativo de Valores (MAV) la cual fue un éxito pues se logró una demanda de 3 a 1, sin embargo los inversionistas institucionales brillaron por su ausencia. En el presente artículo, se analizan los principales desincentivos que tienen inversionistas institucionales como las AFP para invertir en instrumentos emitidos por medianas empresas, planteando en ese sentido algunos temas pendientes en relación con el MAV.

Cost, Penalty And Risk Avoidance In Self-Assessment System: Some Suggestions For Self-Employed Taxpayers, Abdulsalam Mas'ud Mr

Abdulsalam Mas'ud Mr

No abstract provided.

Budgeting, Auditing And Governance: Implementing The Accountability Framework, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Good public governance involves the management of public resources in a manner that guarantees sustainable development in an atmosphere of due process and rule of law, free from wastage and corruption. The goal is to guarantee a people’s right to health, adequate housing, sufficient food and fibre provision, quality education, fair justice and personal security. Good governance is rooted in quality institutions, informed and adequately motivated citizenry, and structures and processes that endure. The budget and audit tools are critical to the process, and within the requirements of accountability framework can bring the so-called dividends of democracy to citizens. In …

After Ten Years, Sarbanes-Oxley Might Be Statutory Overkill

Harvey Gilmore

The start of the twenty first century brought with it some spectacular corporate accounting scandals: Enron, World-Com, Adelphia, and Tyco, to name a few. The subsequent congressional hearings investigating the accounting and ethical failures of these companies resulted in a parade of one corporate executive after another claiming they had no knowledge of the massive fraud in their firms. In response to this rapid-fire succession of corporate scandals, Congress enacted the Sarbanes-Oxley Act of 2002 (“SOX”). It is a statute first introduced by Senator Paul Sarbanes and Congressman Michael Oxley, and signed into law by President George W. Bush in …