Thesis (J.C.L.)--Catholic University of America, 1998. / Includes bibliographical references (leaves 58-65).

Thesis (Ph. D.)--Columbia University, 1946. / Without thesis note. A description of the income structure of the professions of medicine, dentistry, law, accounting, and engineering during 1929-36. "Publications": p. 595-599.

by Franco Modigliani and Gerald A. Pogue. / Includes bibliography.

Cette thèse étudie les effets des frais d’inscription sur les étudiants dans l’enseignement supérieur. Dans la première partie, nous menons une analyse théorique des motivations aux frais d’inscription. Le chapitre 1 dresse une revue critique et pluridisciplinaire de la littérature et dégage trois motivations à leur introduction ou à leur relèvement (l’effet redistributif, l’effet incitatif et l’effet contributif) dont nous contestons la validité. Le chapitre 2 s’interroge sur les conditions théoriques rendant l’instauration de frais d’inscription désirable, alors même qu’existent des classes sociales aux comportements distincts. Nous montrons, en utilisant les développements récents de l’économie comportementale, que la mise en oeuvre de frais progressifs, si elle peut constituer une solution équitable d’un point de vue purement théorique, soulève d’autres problèmes. La deuxième partie de cette thèse s’intéresse aux expériences nationales de mise en place de frais d’inscription. Le chapitre 3 souligne le caractère contrasté des résultats présentés dans la littérature avant de dresser une typologie des contextes institutionnels. Deux régimes nous apparaissent ainsi cohérent même si leurs fondements sont radicalement différents (le régime « libéral » et le régime « social-démocrate »), tandis que le régime « conservateur » français nous apparait difficilement soutenable. Les trois chapitres suivants proposent la première étude sur les effets de l’introduction de frais d’inscription dans le contexte universitaire français. Nous commençons par regarder deux aspects de l’efficience liés à l’introduction de frais d’inscription : (i) un effet de sélection et (ii) un effet incitatif à l’effort. Dans le chapitre 4, nous montrons ainsi que l’introduction de frais d’inscription à Dauphine renforce les effets ségrégatifs et inégalitaires. Dans le chapitre 5, nous prolongeons cette approche en montrant, contrairement aux résultats développés dans la littérature théorique, que les frais d’inscription n’accroissent pas le niveau de réussite et donc les incitations à l’effort des étudiants à Dauphine. Enfin, dans le chapitre 6, nous discutons de la possible généralisation des résultats précédents en commençant par analyser la nature particulière du public de l’Université Paris 9 Dauphine au sein du paysage universitaire français. Les limites théoriques à l’instauration de frais d’inscription (partie I), confirmées empiriquement (partie II), nous conduisent, dans la dernière partie de cette thèse, à revenir sur la typologie construite dans le chapitre 3 en discutant de la manière dont le régime institutionnel « social-démocrate » pourrait contribuer à répondre aux objectifs d’équité, d’efficience et de besoins de financement des universités dans le cas français. Nous introduisons pour cela les fondements de ce que nous appelons une éducation par « répartition » et définissons les conditions de son équité, de son efficience et de sa capacité à financer l’enseignement supérieur. / Chapter 1 provides a critical and multidisciplinary review of the literature and identifies three motifs for the introduction or increase of tuition fees whose validity we question in each case. Chapter 2 examines the theoretical conditions that would make the establishment of tuition fees desirable, even when taking into consideration the existence of different social classes with distinct behaviors. Chapter 3 highlights the divergent nature of the results presented in the literature review before providing a typology of institutional contexts. The next three chapters provide the first study analyzing the effects of introducing tuition fees in the French university context. In chapter 4 we show that the introduction of tuition fees in University Paris 9 Dauphine strengthened the effects of social segregation and inequality. In chapter 5 we extend this approach to show that results developed in the theoretical literature, tuition fees do not increase the level of success. Finally, in chapter 6, we discuss the possible generalization of preceding results beginning by highlighting the unique nature of the students at University Paris 9 Dauphine when compared to the broader French academic landscape. The theoretical limits to the introduction of tuition fees (Part I), confirmed empirically (Part II), lead us to return in the last part of our thesis to the typology constructed in Chapter 3 in order to discuss how the “social democratic” institutional regime might help ensure equity, efficiency, and the funding needs of universities in the French context.

Formed under the provisions of the Sarbanes-Oxley Act of 2002, the Public Company Accounting Oversight Board (PCAOB) was charged with providing the interpretive guidance for auditors to use in carrying out their responsibilities under Sarbanes-Oxley Section 404. Auditing Standard No. 2 (AS2) provided the initial guidance to auditors beginning in 2004. Early research on audit delay and audit fees under these new requirements revealed significant increases in both. Although audit delay and audit fees decreased in subsequent years, they remained much higher than predicted. As a result of the concerns and complaints of the accounting profession and the public firms affected by AS2, the PCAOB rescinded AS2 and replaced it with Auditing Standard No. 5 (AS5) in 2007. The primary objective of the new guidance focuses the auditors’ attention on the most important matters in the audit of internal controls over financial reporting and eliminating procedures that the Board believes are unnecessary to an effective audit of internal control. Intended to streamline the audit process, the goal of the PCAOB was to reduce audit delay and audit fees. Research in the AS5 era has produced mixed results for both. In this study, I extend the early AS5 research to determine if AS5 has had a significant impact on reducing both audit delay and audit fees. Using multiple regression analysis, I examine audit delay and audit fees from 2007 through 2013 to determine their long-term trend. Data sources include Audit Analytics, Compustat, and CRSP. Based on the literature review, I expect to find a decrease to both audit delay and audit fees over the long-term.

Although corporate environmental accountability is receiving unprecedented attention in the United States from policy makers, the capital market, and the public at large, extant research is limited in its examination of the implications of strategic corporate environmental initiatives on accounting and auditing. The purpose of my dissertation is to address these implications by examining the association between firm environmental initiatives and audit fees, capital expenditures, and earnings quality using multivariate regression analysis. I find that firms engaged in more strategic environmental initiatives tend to have significantly higher audit fees and capital expenditures, and significantly lower levels of earnings manipulation measured using discretionary accruals. These results support the notion that auditors do recognize the importance of environmental initiatives when conducting the year-end financial statement audit, an idea that positively reflects upon the auditor’s monitoring role. The results also demonstrate the increased amount of capital resources required to participate in strategic environmental initiatives, an anecdotal notion that had yet to be empirically supported. This empirical support provides valuable insights on how environmental initiatives materially impact corporate financial statements. Finally, my results extend the extant literature by demonstrating that the superior financial performance reported by environmentally active firms is less likely driven by earnings manipulation by management, and by implication, more likely a result of real economic gains. Taken together, my dissertation establishes a strong and timely foundation for current and future research to explore corporate environmental initiatives in the United States and globally, a topic increasingly gaining momentum in today’s more eco-conscious world.

The thesis deals with the functioning of depositories in the enviroment of the Czech market from the perspective of legislative and practical. The introduction is devoted to directives that make up a harmonized legal framework and the Czech legislativ, which specifically prescribes behaving of depositories. The main part is devoted to the depositary functions, such as operating in the Czech market conditions. This part of work is focused not only on the distribution of the depositary market, but also on the collected amount of the fees, the efficiency of regulation in the real market enviroment and in the importace of depositories in the Czech market. The final section is devoted to the findings, including the final assessment of the depositaries. As a first of its kind, this thesis gives a comprehensive view of activity of depositories and their importace for the Czech market, as the depositaries represent entities that control whether funds act in accordance with the legislation. Depository oversees as to prevent fraud and to qualified investors or collective investment contributed to the further development of the capital market, which is necessary for the further development of all economic sectors.

No description available.

A dissertation submitted to the Faculty of Arts in fulfilment of the requirements for the Degree of Masters in Development Studies in the Department of Anthropology and Development Studies at the University Of Zululand, South Africa, 2015 / In 2006, the National Department of Basis Education (Dept of Education then) put on gazette the “No fees Schools Policy (NFSP) as a demonstration and of its commitment to improving South Africa’s primary education system and envisioning an inclusive society with reduced socio-economic discrepancy. Following itspublicationon the Government gazette, the NFSP was implemented in 2007. However, the backdrop of No Fees School Policy is the UN Millenium Development Goals. Given that South Africa is a member state, to UNand a signatory to the MDGs, it domesticated the MDGs into the South African context to address South Africa’s problems. NFSP was also implemented to correct the negative legacy of the past. This is the backdrop against which this study was formulated. The study explored the no fees school policy (NFSP) and its impact on pimary schools enrolment in the Metro South Educatiuon District of the Western Cape. The study focused on the Metro South Education District of the Western Cape , purposely selecting forty-three participants from ten primary schools consisting of principals, chairpersons of school governing bodies from the schools and children in the identified schools. Senior circuit personnel were also included in thse study.The study used one- on- one interview with principals, chairpersons of school governing bodies and senior circuit personnel while it used survey questionnaires for parents. Following the data analysis, the study determined that though the Western Cape has relatively low levels of poverty as compared to other provinces, access and enrolment to primary education has increased specifically because of the additional policy intervention of providing nutritious food at public ordinary schools in quintile1,2 and 3. It also found the following as challenges namely: the impact of crime, drugs, alcohol and violence in communities around no fee schools, and overpriced school uniforms as a posiibility to deter children from attaining primary education.In respect to the phenomenon of crime, drugs, alcohol and violence in communities around no fee schools, the study recommended that the District and WCED should consider facilitating a forum with its stakeholders namely bthe South African Police Services on crime prevention and safety of schools, learners and educators. In reference to overpriced school uniforms as a possibility to deter children from attaining primary education, the recommendation is for both the District abd the head office of the WCED to consider an urgent investigation into this concern. The purpose of investigation should be multipronged including verification of the existence of this practice, providing corrective measures that prosecute the perpetrators and safeguards parents from being coerced into this unethical practice.

Detailed information about the services and associated fees provided by consulting foresters informs forestland owners about the range of management practices available to them and their related costs. This information also allows consulting foresters to compare their fees and services with others. Mississippi’s consulting foresters completed a survey used to determine what management services they provided to landowners and the related fees for those services in 2012 - 2013. The survey addressed a comprehensive array of management services, aggregated by topic such as forest management, timber sale administration, timber cruising, and other management activities. Summary statistics determine the range of services Mississippi consultants provide and the associated fees. Further analysis determined if consultant characteristics such as years of experience and membership in professional organizations such as the Society of American Foresters and the Association of Consulting Foresters were associated with differences in services offered and fees charged.