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The impact of superstar CEOs on financial reporting practices and firm performance /Koh, Whee Ling Kevin. January 2007 (has links)
Thesis (Ph. D.)--University of Washington, 2007. / Vita. Includes bibliographical references (leaves 53-57).
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Intellectual capital reporting by the New Zealand local government sector /Schneider, Annika. January 2006 (has links)
Thesis (M.M.S. Accounting) -- University of Waikato, 2006. / Includes bibliographical references (leaves 170-187) Also avaiable via the World Wide Web.
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Private firms working in the public interest is the financial statement audit broken? /Brown, Abigail Bugbee. January 2007 (has links)
Thesis (Ph.D.)--RAND Graduate School, 2007. / Includes bibliographical references.
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The relevance of integrated reporting for companies to attract investors within the construction sector in the KZN regionEbrahim, Shanaaz January 2017 (has links)
Since the global financial crisis of 2008, attracting investment in a public company has not been a simple task (Krzus, 2011). Public trust in organisations was lost as a result of the crisis, owing to the lingering economic uncertainties that prevailed (Krzus, 2011). Through the full disclosure of all aspects that affect the operations of an entity, investors will be assisted in making an informed decision prior to making an investment in a publicly traded company (Singh, Wei, & Kaur, 2012). Integrated reporting provides investors with the necessary details, by making full disclosure of all aspects that affect the operations of an entity, including both financial and non-financial information, in a single report. Such information will enable investors to make a more informed assessment of the future prospects of the organisation in which they intend to invest (Singh et al., 2012). The purpose of this research effort, therefore, was to determine the relevance of integrated reporting to professional investors when making investment decisions, focusing specifically on JSE-listed construction companies. Grounded theory was used as a research design method. Grounded theory summarises data collected from empirical sources into categories. The data collected were based on the subjective perceptions of the participants in response to investigative interview questions. The researcher focused on a single context, namely an investment made by professional investors in JSE-listed construction companies within the Durban metropolitan in KZN. Non-probability, purposive sampling was used as the findings were not generalised to the entire population but were limited to the opinions and perceptions of professional investors in the Durban metropolitan area. The research effort resulted in valuable insight into how integrated reporting can be a useful decision-making tool for professional investors when undertaking investment in listed construction companies, in an attempt to attract investment in the sector. The researcher experienced a lack of responses from professional investors within the industry who were contacted for interviews. This lack of response could be considered to be a limitation in validating the outcome of the study. “Investors and integrated reporting” was identified as a theme that is material to the current state and potential future development of integrated reporting. Accordingly, this theme was used as a basis for this research effort that will enhance companies’ awareness of the benefits of compiling integrated reports as a tool to attract investors. This will assist in obtaining finance that can be used to develop and grow organisations.
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Implementación de un Sistema Contable computarizado integrado TIC para optimizar la gestión de los estados financieros en la Empresa METAX Industria y Comercio S.A.C., periodo 2015Revatta Verástegui, Alexander January 2018 (has links)
El presente trabajo de investigación “Implementación de un sistema contable computarizado integrado TIC, para optimizar la gestión de los Estados Financieros en la empresa Metax
Industria y Comercio S.A.C., periodo 2015 tiene por finalidad proveer un marco contextual de como satisfacer la necesidad que las empresas tienen de contar con un sistema de información contable (SIC) que permita a la dirección de la empresa ejercer el control de la misma y la toma
de decisiones proactiva. Asimismo brindar una información que sirva como guía y herramienta oportuna al profesional de la contabilidad, para efectuar una eficaz preparación y presentación de
los estados financieros.
The present research work "Implementation of a computerized accounting system
integrated ICT, to optimize the management of the Financial Statements in the company Metax Industry and Commerce S.A.C., period 2015 aims to provide a contextual framework of how to meet the need that companies have to have an information system accounting (SIC) that allows the management of the company to exercise control of it and proactive decision making. Likewise, provide information that serves as a guide and timely tool to the accounting professional, to effect an efficient preparation and presentation of
Financial statements.
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O teorema de Pitágoras: abordagem no cotidiano da educação matemática e suas diversas demonstrações / The Pythagorean theorem: an everyday approach to mathematics education and its various demonstrationsSilva, Danniel Emanuel Bruno January 2014 (has links)
SILVA, Danniel Emanuel Bruno. O teorema de Pitágoras: abordagem no cotidiano da educação matemática e suas diversas demonstrações. 2014. 55 f. Dissertação (Mestrado Profissional em Matemática em Rede Nacional) - Centro de Ciências, Universidade Federal do Ceará, Fortaleza, 2014. / Submitted by Jessyca Silva (jessyca@mat.ufc.br) on 2017-08-21T19:55:33Z
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Na folha de aprovação não deve constar as assinaturas dos membros da banca.
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encontrei alguns pequenos erros na Dissertação de DANNIEL EMANUEL, e já envie uma cópia do email para ele avisando quais eram os erros.
1 – FOLHA DE ROSTO (centralize o nome Fortaleza e o ano da Dissertação)
2- FICHA CATALOGRÁFICA (o título da Dissertação que aparece na ficha catalográfica deve estar em letra minúscula, só a primeira letra deve ser maiúscula)
3- FOLHA DE APROVAÇÃO (está faltando seu nome na parte superior da folha de aprovação, acima do título da Dissertação)
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Atenciosamente,
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Previous issue date: 2014 / This work is about the Pythagorean Theorem and its various statements, addressing its
importance and as has been shown in mathematics education. We will present some of
the history of Pythagoras, as well as on his theorem, and well see a search on their
importance, and how students receive this information. We'll talk a bit about how the
textbooks, from elementary school to the middle, deal about it, and finally we will see some
statements about this theorem seeking to open a lot more range of options for students
and lovers of mathematics teachers. These statements are part of the collection
assembled by Loomis, who managed to submit more than three hundred statements of the
theorem in a publication of 1940. / Este trabalho trata sobre o Teorema de Pitágoras e suas diversas demonstrações, abordando sua importância e como vem sendo apresentado na educação matemática. Apresentaremos um pouco da história de Pitágoras, bem como, sobre o seu teorema, e veremos uma pesquisa sobre a sua importância, e como os alunos recebem essa informação. Falaremos um pouco, sobre como os livros didáticos, tanto do ensino fundamental como no médio, tratam sobre o assunto, e por fim veremos algumas demonstrações sobre este Teorema buscando abrir muito mais o leque de opções para os alunos e professores amantes da matemática. Essas demonstrações fazem parte do acervo reunido por Loomis, que conseguiu apresentar mais de trezentas demonstrações do teorema em uma publicação de 1940.
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O papel, a pena e a fronteira : manifestações escritas e ação indígena nas reduções guaranis do Paraguai (1767-1810)Ranzan, Alfredo Campos January 2015 (has links)
Essa dissertação procura demonstrar o protagonismo dos indígenas na condução dos povos guarani-missioneiros do Paraguai, após a expulsão dos jesuítas até o início do século XIX. Analisa a apropriação que os indígenas fizeram dos documentos escritos e destaca algumas trajetórias individuais que são reveladas por esses documentos. Primeiro são verificados os livros de controle implantados pela administração espanhola, nos quais os indígenas participavam ajudando na coleta de informações, ao mesmo tempo em que podiam burlar os controles quando não estavam satisfeitos com a situação. Num segundo momento, demonstra como os indígenas manifestaram-se continuamente através da prática letrada para atingir seus objetivos, seja aproximar-se da administração colonial ou participando dos conflitos que ocorriam. Por fim, reflete sobre a atuação dos indígenas na ocupação portuguesa das sete reduções localizadas do lado oriental do Rio Uruguai e a participação deles nos primeiros anos após a aliança com os portugueses. / Essa dissertação procura demonstrar o protagonismo dos indígenas na condução dos povos guarani-missioneiros do Paraguai, após a expulsão dos jesuítas até o início do século XIX. Analisa a apropriação que os indígenas fizeram dos documentos escritos e destaca algumas trajetórias individuais que são reveladas por esses documentos. Primeiro são verificados os livros de controle implantados pela administração espanhola, nos quais os indígenas participavam ajudando na coleta de informações, ao mesmo tempo em que podiam burlar os controles quando não estavam satisfeitos com a situação. Num segundo momento, demonstra como os indígenas manifestaram-se continuamente através da prática letrada para atingir seus objetivos, seja aproximar-se da administração colonial ou participando dos conflitos que ocorriam. Por fim, reflete sobre a atuação dos indígenas na ocupação portuguesa das sete reduções localizadas do lado oriental do Rio Uruguai e a participação deles nos primeiros anos após a aliança com os portugueses.
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Audit committee accounting expertise and changes in financial reporting qualityRich, Kevin T. 06 1900 (has links)
x, 84 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number. / In this dissertation,I examine whether financial reporting quality increases following the appointment of an accounting expert to the audit committee. Prior literature documents positive cross-sectional associations between maintaining an accounting expert on the audit committee and financial reporting quality. Although this suggests that accounting expertise enhances the quality of a firm's financial reports, it is unclear whether financial reporting quality improves after appointing an accounting expert. Additionally, I explore how the strength of alternative governance provisions and the current expertise of the audit committee influence relations between appointing an accounting expert and changes in financial reporting quality.
I hypothesize that accounting experts possess the financial backgrounds needed to detect accounting manipulations and the reputational capital to warrant actions that limit exposure to financial reporting failures. Therefore, I predict that newly appointed accounting experts have the ability and incentive to strengthen financial reporting systems and increase the quality of financial reports. Furthermore, I predict that incremental improvements in reporting quality following the appointment of an accounting expert are larger for strong governance firms because they possess the infrastructure necessary to act on audit committee recommendations and for firms with no prior accounting expertise because of opportunities for new accounting critiques by financially minded individuals.
I test these predictions on a sample of 1,590 audit committee appointments between 2003 and 2005. Overall, I do not find empirical evidence of a change in financial reporting quality following the appointment of an audit committee accounting expert. However, I find that firms with strong governance that appoint an accounting expert experience larger post-appointment improvements in reporting quality than do firms with weak governance, as highlighted by more income-decreasing discretionary accruals, larger increases in earnings response coefficients, and higher quality accruals. Additionally, my evidence suggests that strong governance firms appointing their first accounting expert increase their reporting quality following the appointment. Therefore, my results imply that accounting expertise complements other governance mechanisms involved in financial monitoring. Overall, I provide evidence regarding the audit committee's influence over financial reporting and the conditions associated with effective use of accounting expertise. / Committee in charge: Steven Matsunaga, Chairperson, Accounting;
David Guenther, Member, Accounting;
Xuesong Hu, Member, Accounting;
Larry Singell, Outside Member, Economics
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Kritiese beskouing van die uitwerking van wetsvoorskriftelikheid as 'n omgewingsfaktor op finansiële verslagdoeningBronkhorst, Sybrand 11 1900 (has links)
Text in Afrikaans / Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid
as 'n omgewingsfaktor van finansiele verslagdoening in
staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui
tneming aan gebruikers geopenbaar word.
Die volgende fasette is bespreek:
(1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening
waarin wetsvoorskriftelikheid beklemtoon is.
(2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid
op finansiele verslagdoening.
(3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele
verslagdoening in Suid-Afrika.
Soos in die Verenigde Koninkryk, die VSA en Australie, het
wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele
state aansienlik verbeter maar daar bestaan tekortkominge
in Suid-Afrika, wat aangespreek moet word.
Om onafhanklike en volgehoue navorsing te verseker, behoort
'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking
voortdurend aan die nuutste omgewingsontwikkelinge kan
voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig
om basiese ontledingsverhoudings te openbaar vir sinvolle belegg
ingsbesluitneming. / This research was undertaken to show whether regulation as
an environmental factor of financial reporting can provide useful
information for making decisions.
The following aspects were discussed:
(1) A theoretical framework for financial reporting emphasizing
accounting regulation.
(2) A review of the historical and current influence of regulation
on financial reporting.
(3) Regulation as an environmental factor of financial reporting
in South Africa.
As in the United Kingdom, the USA and Australia, regulation
of accounting in South Africa has improved the usefulness of financial
reporting to a great extent, but there are still shortcomings
in South Africa that require attention.
To ensure independent and continuous research, it is recommended
that a task force be appointed to enable financial disclosure
to cope with the latest environmental developments. The
South African law should also force companies to disclose basic
analytical ratios for meaningful decision-making. / Management Accounting / M.Com. (Accounting)
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O contraste como estratégia discursiva : uma análise de enunciados jurídicos / The contrast as discursive strategy: an analysis of legal statementsValeria Cristina Barbosa Gabriel 17 October 2006 (has links)
Esta tese tem como foco de seu estudo as estruturas contrastivas em Língua Portuguesa. Desenvolvem-se aqui, a partir de uma pesquisa bibliográfica, considerações sobre o contraste segundo visões diversas, como a da Gramática Tradicional, a da Semiolingüística do Discurso e a da Semântica Argumentativa. Para análise destas construções e observação dos aspectos apontados, foram utilizadas como corpus as iniciais, contestações e alegações finais de peças processuais da área jurídica, com o objetivo de observar em que momentos estas estruturas se manifestam e qual a sua função no discurso. O método empregado para o levantamento do corpus utilizado compreendeu a escolha aleatória de 69 peças processuais das áreas trabalhista, cível, tributária e penal, nas quais foi levantado um total de 475 enunciados contrastivos. Das peças, uma inicial e uma contestação foram escolhidas, sob o critério da quantidade e diversidade de ocorrências, para uma análise no último capítulo, a fim de observar se o emprego do contraste é relevante para este tipo de texto processual e em que medida ele interfere na recepção do argumento proposto. A partir da análise dos enunciados, percebeu-se que esta estrutura é bastante interessante para a argumentação, pois traz para o discurso outras vozes que entram em diálogo, seja por meio de uma das asserções, seja por meio de implícitos. Estas vozes trazidas para o discurso têm a função de adiantar o pensamento do receptor, para trazê-lo para o lado do emissor, ou a função de retomar o que o locutor da parte contrária disse, para afirmar o contrário. Ademais, percebeu-se que, quando utilizadas corretamente, estas estruturas conferem maior credibilidade ao discurso, porque, juntamente com outros aspectos discursivos, são marcas de um discurso bem elaborado. Observou-se também que elas não são utilizadas com muita freqüência pelos advogados no âmbito jurídico, em função de vários fatores, dentre os quais o excesso de objetividade, a ausência de conhecimento dos efeitos destas construções, a falta de argumentação e a má elaboração de algumas peças. As estruturas mais utilizadas são as adversativas, com a conjunção mas. Dentre as concessivas, é ostensiva a preferência pelo emprego de não obstante e suas variantes nada obstante e *inobstante (esta não dicionarizada), em detrimento da conjunção concessiva típica do discurso corrente embora. / This thesis has a focus on the study of contrastive structures in Portuguese Language. Considerations about contrast under the view of Traditional Grammar, Discourse Analysis and Argumentative Semantics are developed here in a bibliography research. Three different kinds of texts from Law are used in our corpus (the initial request, the contestation and the final claim) in order to observe in which moments these contrastive structures appear and to observe which function they have in discourse. The method to select this corpus was aleatory and in it we found 475 statements from 69 pieces of lawsuit from four different areas (labour, civil, tributary and penal). In the last chapter, two pieces, one initial request and one contestation, were chosen to be analyzed more particularly in the following aspects: relevancy of contrast to this kind of lawsuit text and its interference in the arguments reception. From the analysis of these statements, we could see that contrast structures are very interesting to argumentation, because they bring to discourse other voices that establish a dialogue in discourse through one of the statement part or through implicit meanings. These voices may have two different aims: anticipating the thoughts of the one who will receive the discourse, to bring him to the side of the one who speaks, or retaking what someone else has told about something and establishing the contrast. We could also see, with this research, that when these structures are properly used, in addition with other discursive aspects, they give credibility to discourse, because they are marks of a well elaborated discourse. This research also showed that contrastive structures are not used so often in the juridical scene, for many reasons, as too much objectivity, lack of knowledge of its effects, lack of argumentation and bad elaboration of some texts. The most used structures are the adversatives, with mas. Among the concessives, the preference is the use of não obstante and its variants nada obstante and *inobstante (this one is not in the dictionary), instead of embora, more characteristic to the current use
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