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Financial Management and Budget Reform implementation and constraints in the public sector since 1994: The Case of the health sector.Parker, Shahkira. January 2007 (has links)
<p>This research report examines the factors associated with facilitating and constraining the implimentation of financial management and budget reforms in the public sector using the Health Sector (National and Provincial Departments of Health) as a case study. The main findings of this report are that there are factors that are both facilitating and constraining the implementation of financial management and budget reform in South Africa. The primary constraining factor in this regard is that there is limited capacity in the country with regard to financial management.</p>
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Managing intangible returns from customer relationship management projects in the financial services industry /Bellhouse, Michael Unknown Date (has links)
This research portfolio consists of three papers that together investigate the intangible returns generated from customer relationship management (CRM) programmes. / Thesis (DBA(DBusinessAdministration))--University of South Australia,
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Managing intangible returns from customer relationship management projects in the financial services industry /Bellhouse, Michael Unknown Date (has links)
This research portfolio consists of three papers that together investigate the intangible returns generated from customer relationship management (CRM) programmes. / Thesis (DBA(DBusinessAdministration))--University of South Australia,
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Accounting for Financial Instruments: An Investigation of Preparer and User Preference for Fair Value AccountingRebecca.tan@anu.edu.au, Chyi Woan (Rebecca) Tan January 2005 (has links)
This research study, motivated by the difference in opinion between the Joint Working Group of Standard Setters (JWGSS) and the Joint Working Group of Banking Associations (JWGBA), generates empirical evidence on preparer and user preferences for fair value accounting for all financial instruments. Australian and Singaporean respondents perceptions on the measurement of financial instruments at fair value and the recognition of changes in fair value as gains or losses in the Income Statement are obtained. This study provides better understanding of the perceptions on the international proposals for change by examining possible explanatory factors for respondents views.
There is ongoing controversy regarding the appropriate accounting for financial instruments. Perceived shortcomings of the mixed measurement model resulted in an all inclusive fair value accounting standard proposed by the JWGSS (2000). This was met with strong criticism from the JWGBA, established in response to this proposal (1999a). An understanding of actual preparer and user views is thus important for standard-setters to determine the most appropriate and acceptable accounting standard for financial instruments, particularly for the complex financial institutions industry in these two prominent financial markets of the Asian Pacific region.
A positivist-objectivist approach is chosen as the theoretical perspective of this research study because of its ability to help explain real world phenomena. Both qualitative (interviews) and quantitative (surveys) methods are used in tandem to derive evidence on user and preparer perceptions. This integration of methods is important to achieve a better understanding of the issues at hand. Evidence collected from the interviews and the preparer and user surveys are analysed with univariate and multivariate statistical tools to determine the level of support (or opposition) for fair value accounting for all financial instruments and to identify factors that explain user and preparer views.
Results show that on average, preparers neither strongly support nor strongly oppose the fair value accounting proposal, while users are slightly more supportive. However, respondent users and preparers tend to have similar perceptions on most of the contentious issues raised in this international debate, sometimes giving credence to the JWGBA position while other times agreeing with the JWGSS. On average, users and preparer responses are similar but there is substantial variation within each group. Findings indicate higher support for fair value accounting when the trading and banking books are perceived to be not different, fair values for non-traded financial instruments are reliable and when there is comparability across entities.
This thesis generates empirical evidence on the highly topical issue of accounting for financial instruments in the midst of international accounting standard setting movements toward fair value accounting. The lack of variation between users and preparers affirms the robustness of the qualitative characteristics espoused by the IASB framework for financial reporting. Results show that achieving these qualitative characteristics is far more important than trying to fulfill the different needs of various groups. This slight support for fair value accounting is part of a bigger tapestry of a slow but steady movement towards fair value measurement in financial accounting and reporting.
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Essays on finance and growth in ChinaHe, Qichun. January 1900 (has links)
Thesis (Ph.D.)--University of British Columbia (Canada), 2007. / Includes bibliographical references.
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New strategies for financial services firms : the life-cycle-solution approach; 10 tables /Kundisch, Dennis. January 2003 (has links)
Zugl.: Augsburg, Univ., Diss., 2002. - Diss. u.d.T.: Financial services firms as life-cycle solution providers. / Includes bibliographical references.
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The 1994 Mexican crisis a stylized cash-in-advance model with financial constraints /Puente-Trevino, Jesus. January 2003 (has links)
Thesis (Ph. D.)--University of Houston, 2003. / Includes bibliographical references (leaves 86-92).
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Economic crisis and financial reform in Japan and KoreaKim, Wangsik, January 2003 (has links)
Thesis (Ph. D.)--University of Missouri-Columbia, 2003. / Vita. Includes bibliographical references (leaves 346-377).
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A test for financial contagion a multivariate GARCH approach /Choe, Kwang-Il. January 2003 (has links)
Thesis (Ph. D.)--Texas A & M University, 2003. / Vita. Includes bibliographical references (leaves 81-83).
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Financial accounting disclosures and corporate governance in MalaysiaBeh, Chooi San. January 2009 (has links)
Thesis (Ph.D.)--Victoria University (Melbourne, Vic.), 2009.
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