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Strategies for Ensuring the Timeliness of Small Business Financial Reporting in NigeriaNden, Nanzing Nangil 01 January 2019 (has links)
Small business owners in Nigeria submit financial reports to regulators and stakeholders, and they often lack strategies to ensure timeliness in the Nigeria report rendition. Lack of accounting competence and audit lag in the preparation, rendition, and submission of financial statements and reports are some of the contributors to this lack of timeliness. The purpose of this multiple case study was to explore strategies that owners of small businesses used to ensure timeliness of financial reporting. The population for this study was 5 owners of small businesses in Nigeria. Management by objectives and Hoshin Kanri were the conceptual framework for this study. Data were collected using semistructured interviews and a review of company documents. The thematic analysis led to the emergence of the following themes: (a) hiring the right employees, (b) regular training of accountants, (c) working with external accountants, (d) effective leadership and organizational structure, (e) attending accounting courses or workshops, and (f) using or abiding by formal financial reporting standards. Local small business owners may apply these results to hiring professional accountants to prepare timely financial reports to meet stakeholders' needs. Timely preparation of financial reports by owners of small businesses may contribute to positive social change by providing appropriate feedback to regulators, tax administrators, and small business owners, and encouraging and supporting local economic growth.
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Ledtider för ledningsinformationNilsson, Kristina January 1999 (has links)
Bakgrunden till studien, som inleddes 1991, var en bild av en alltför lång ledtid för ekonomisk information till ledningspersoner i svenska storföretag. Detta gällde speciellt med hänsyn till vad som var tekniskt möjligt att åstadkomma. Resultaten bekräftar i princip denna bild, men de identifierade orsakerna är långt ifrån bara tekniska. Studien kartlägger faktorer som påverkar ledtiden för månatliga ekonomiska rapporter och diskuterar betydelsen av ekonomiska rapporter i svenska storföretag. Dessutom beskrivs storföretagens rutiner vid framställningen av rapporterna, t ex vad som rapporteras och när det sker. Till detta kommer ledningens åsikter om ledtiderna. Studien baseras på intervjuer med representanter för styrelse, ledningspersoner, koncernstab, fristående och en enkätundersökning till Sveriges 200 största företag. / Diss. Stockholm : Handelshögskolan
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Evaluation of Antiretroviral Therapy Information System In Mbale Regional Referral Hospital, Uganda.Olupot-Olupot, Peter. January 2008 (has links)
<p>HIV/AIDS is the largest and most serious global epidemic in the recent times. To date, the epidemic has affected approximately 40 million people (range 33 &ndash / 46 million) of whom 67%, that is, an estimated 27 million people are in the Sub Saharan Africa. The Sub Saharan Africa is also reported to have the highest regional prevalence of 7.2% compared to an average of 2% in other regions. A medical cure for HIV/AIDS remains elusive but use of antiretroviral therapy (ART) has resulted in improvement of quality and quantity of life as evidenced by the reduction of mortality and morbidity associated with the infection, hence longer and good quality life for HIV/AIDS patients on ART.</p>
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Evaluation of Antiretroviral Therapy Information System In Mbale Regional Referral Hospital, Uganda.Olupot-Olupot, Peter. January 2008 (has links)
<p>HIV/AIDS is the largest and most serious global epidemic in the recent times. To date, the epidemic has affected approximately 40 million people (range 33 &ndash / 46 million) of whom 67%, that is, an estimated 27 million people are in the Sub Saharan Africa. The Sub Saharan Africa is also reported to have the highest regional prevalence of 7.2% compared to an average of 2% in other regions. A medical cure for HIV/AIDS remains elusive but use of antiretroviral therapy (ART) has resulted in improvement of quality and quantity of life as evidenced by the reduction of mortality and morbidity associated with the infection, hence longer and good quality life for HIV/AIDS patients on ART.</p>
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The determinants of audit fees and report lag : a comparative study of Egypt and the UKAbdelrazik, Donia January 2017 (has links)
The determinants of audit fees and report lag: A comparative study of Egypt and the UK Despite the occurrence of recent economic and political events such as the global financial crisis and Arab spring in the Middle East, researchers have not addressed the effects of such events on the auditing profession. That is has given a motive to this study to explore this point of research. This study has three main objectives. The first objective is to investigate the determinants of audit fees and audit report timeliness in the Egyptian and UK contexts. The second objective is to point out how the economic and political events could affect these determinants. The third objective is to make a comparison between the response of auditors towards economic and political instability in both countries. These objectives are set to solve the research problem of this study which is to investigate how the price behaviour of audit fees and report timeliness can vary in two different contexts: Egypt and the UK, and to highlight how auditors respond to such economic (Global Financial Crisis) and political events (Egyptian Revolution). A special attention has been addressed to tourism industry while investigating audit pricing and timeliness decisions throughout this study for two reasons. First, tourism industry play a critical role for the economy of many developing and developed countries. Second, tourism industry is highly affected by any economic and political events. For these reasons, tourism industry is surrounded by high risk during the economic or political instability, and thus this might result in special procedures and decisions taken by the auditors regarding tourism industry clients during instable periods. To take into account the most recent economic and political events, the study sample covers the period of six financial years from 2008 to 2013. This sample period has been chosen to capture the global financial crisis that has taken place during 2008-2009 and also to investigate the effects of the Egyptian revolution that has taken place on January 25, 2011, and subsequent political events. The study sample includes 212 Egyptian companies listed in the Egyptian stock market and the top 350 companies (FTSE 350) listed in the London Stock Exchange. For guaranteeing the preciseness of the findings, advanced panel data Prais-Winsten statistical analysis technique has been used throughout this study. Results of this study reveal consistency between Egypt and UK in most signs of coefficients of audit fees determinants. However, a lot of differences exist between the audit report lag determinants in the Egyptian and UK context that suggest that a one-size-fits-all approach cannot be generalized in audit report lag determinants for various countries. Despite that tourism is a very risky industry that is easily affected by economic and political instability, results reported in Egypt and UK reveal that audit fees charged and audit delay reported for tourism did not differ from other industries in both contexts. Results also reveal that Big N auditing firms in the UK have competitive advantages of not charging an audit fee premium and offering a more timely audit report than non-big N. These advantages increase the demand of Big N in the UK and increase their dominance. On the other side, in Egypt, Big N auditing firms do not offer such advantage of timely audit reports than non-big N, besides, they charge their clients with audit fee premium. That enabled medium sized and small auditing firms to penetrate the Egyptian auditing market and increase their market share, and thus, Big N dominance is not high in the Egyptian audit market as that in the UK. Different auditor responses to global financial crisis (GFC) have been documented in both countries. As auditors in Egypt decreased their audit fees and offered more timely audit report to face the economic recession and the anxiety of investors accompanied with the GFC. However, neither the pricing of auditing services nor the audit report lag have been affected during the GFC in the UK audit market. According to the results of this study, during the Egyptian Revolution, auditors tended to charge audit fees premium without increasing/decreasing audit delay. This implies that the increase in audit fees during revolution was a risk premium due to the instability in economic and political conditions and was not accompanied by any increase in audit effort and delay.
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Completude e atraso da vacinação contra poliomielite antes e após a substituição da vacina oral pela injetável / Completion and delay of poliomyelitis vaccination before and after replacement of the oral vaccine with the injectableOliveira, Thairiane Guimarães 23 May 2018 (has links)
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Previous issue date: 2018-05-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / INTRODUCTION: The oral polio vaccine (OPV) can cause a vaccine-derived poliovirus, which is a deterrent to the complete eradication of the disease. Globally, there is a gradual replacement of OPV by the poliomyelitis vaccine (VIP). Brazil has adopted an IPV-OPV mixed schedule since 2012, but no study was conducted to evaluate and compare the completeness and delay of vaccinations before and after the replacement of the oral vaccination with the inactivated poliovirus vaccination. OBJECTIVES: To compare the completion and delay of vaccination of children under 12 months of age before and after the introduction of the VIP vaccine in routine vaccination. METHODOLOGY: Before-and-after study with two live birth cohorts in the city of Goiânia, Goiás. A cohort of live births in 2010 received the vaccine regimen exclusively with OPV, and another cohort of live births in 2014 received the mixed vaccine regimen IPV-OPV. Two sources of nominal secondary data were used: the Ambulatory Care Control System, which contains data on vaccines and the Live Birth Information System, which contains data on the child and the mother. Completeness of vaccination schedule was defined as the receipt of three valid doses from the primary series up to 12 months of age. Vaccination delay was defined as the dose of vaccine given >28 days after the recommended age. The SICAA and SINASC databases were linked by deterministic linkage to identify the records of the same child. The follow-up time for each child was 12 months. RESULTS: A total of 23,335 children were included, 9,563 of the cohort born in 2010 and 13,772 of the cohort born in 2014. The proportion of children who received the IPV-OPV mixed regimen presented 78.0% of vaccine completeness, while the proportion of children who received only OPV schedule presented 72.4% of vaccine completeness (p=0.000). A higher proportion of vaccine delay of the 1st dose was observed: 6.9% and 5.8%, the second dose was 25.4% and 18.2%, and the third dose was 31.1% and 19.3% for the IPV-OPV and exclusively VOP vaccination schemes, respectively. Children who received the IPV-OPV mixed schedule had a highest median age at all doses, more days of delay and longer intervals between doses, when compared to children who received the OPV schedule. CONCLUSION: Children who received the VIP-VOP mixed schedule presented higher vaccine delay, but a greater proportion of vaccine completeness when compared to the children who received only OPV schedule. Efforts to achieve at-risk groups with delays are still needed despite improvements in the completeness of polio vaccines. / INTRODUÇÃO: A vacina oral contra poliomielite (VOP) pode provocar uma poliovirose derivada da vacina, o que constitui um empecilho à completa erradicação da doença. Mundialmente, está ocorrendo uma substituição gradual da VOP pela vacina injetável contra poliomielite (VIP). O Brasil adotou um esquema misto VIP-VOP desde 2012, mas nenhum estudo foi realizado para avaliar e comparar a completude e atraso aos esquemas antes e após a substituição da vacinação oral pela injetável. OBJETIVOS: Comparar a completude e o atraso vacinal de crianças menores de doze meses de idade antes e após a introdução da vacina VIP na vacinação de rotina. METODOLOGIA: Estudo tipo antes-e-depois da introdução da vacina injetável contra poliomielite, com duas coortes de nascidos vivos no município de Goiânia,
Goiás. Uma coorte de nascidos vivos em 2010 recebeu o esquema vacinal exclusivamente com VOP e, outra coorte de nascidos vivos em 2014 recebeu o esquema vacinal misto VIP-VOP. Foram utilizadas duas fontes de dados secundários nominais: o do Sistema de Controle do Atendimento Ambulatorial (SICAA) que contém dados de vacinas e o Sistema de Informação de Nascidos Vivos (SINASC) que contém dados sobre a criança e a mãe. Completude do esquema vacinal foi definido como o recebimento de três doses válidas da série primária até os 12 meses de idade. Atraso vacinal foi definido como a dose de vacina administrada >28 dias após a idade recomendada. As bases de dados SICAA e SINASC foram vinculadas por meio de linkage determinístico para identificação dos registros de mesma criança. O tempo de seguimento de cada criança foi de 12 meses. RESULTADOS: Foram incluídas 23.335 crianças, sendo 9.563 da coorte de nascidos em 2010 e 13.772 da coorte de nascidos em 2014. A proporção de crianças que recebeu o esquema misto VIP-VOP apresentou 78,0% de completude vacinal, enquanto que a proporção de crianças que recebeu o esquema exclusivamente VOP apresentou 72,4% de completude vacinal (p=0.000). Ainda se observou maior proporção de atraso vacinal da 1º dose: 6,9% e 5,8%, 2° dose: 25,4% e 18,2% e, 3° dose: 31,1% e 19,3% para os esquemas vacinais VIP-VOP e exclusivamente VOP, respectivamente. As crianças que receberam o esquema misto VIP-VOP apresentaram maior mediana da idade em todas as doses, mais dias de atraso e maiores intervalos entre as doses, quando comparado com as crianças que receberam o esquema exclusivamente VOP. CONCLUSÃO: Crianças que receberam o esquema misto VIP-VOP apresentaram maior atraso vacinal, mas maior proporção de completude vacinal quando comparadas com as crianças que receberam o esquema exclusivamente VOP. Apesar de melhorias alcançadas na completude das vacinas contra a poliomielite, ainda são necessários esforços para atingir grupos de risco com atrasos.
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Revisionens roll för årsredovisningars aktualitet : En studie om sambandet mellan revision och mindre företags benägenhet att lämna in årsredovisningen för sent / Audit’s effect on the timeliness of annual reports : A study on the relationship between auditing and timeliness of annual reports among Swedish SMEsHallström Planås, Lovisa, Karlsson, Sara January 2017 (has links)
Bakgrund Av företag som omfattas av frivillig revision har en stor majoritet valt att avstå revision. Bolagsverket menar att avskaffandet av revisionsplikten har resulterat i en kraftig ökning av antalet för sent inlämnade årsredovisningar. Samtidigt pågår en debatt där det argumenteras för att tidigarelägga tidsgränsen för att lämna in årsredovisningen, med argumentet att intressenterna bör ha tillgång till mer aktuell information. Syftet med att avskaffa revisionsplikten var att minska mindre företags administrativa och ekonomiska börda, men resursberoendeteorin menar att revision är en nödvändig resurs för företags förmåga att lämna in årsredovisningen i tid. Därtill föreslår en kombination av rationell beslutsteori och inlärningskurvan att företag endast efter en viss tid kan hantera de uppgifter revisorn tidigare hanterade. Syfte Denna uppsats syftar till att förklara sambandet mellan revision och mindre företags benägenhet att lämna in årsredovisningen för sent. Metod Denna kvantitativa uppsats utgår från en deduktiv ansats. Hypoteser har formulerats med utgångspunkt i resursberoendeteori, rationell beslutsteori samt inlärningskurvan. Eftersom studien syftar till att förklara ett samband vid en viss tidpunkt har en tvärsnittsdesign tillämpats. Det empiriska materialet utgörs av sekundärdata. Slutsats Det finns ett positivt samband mellan revision och mindre företags benägenhet att lämna in årsredovisningen för sent. Det finns ett negativt samband mellan tid utan revision och mindre företags benägenhet att lämna in årsredovisningen för sent. / Introduction Most Swedish SMEs have chosen to refrain from voluntary audit. Bolagsverket argue that the abolition of mandatory audit has resulted in an increase in late filed annual reports. Meanwhile, some argue that the time permitted for corporations to file their annual report should be reduced to benefit the stakeholders’ ability to use the information. The purpose of the abolition of mandatory audit was to reduce costs for SMEs, yet Resource Dependence Theory suggests that the audit is required for corporations to be able to file annual reports on time. In addition, a combination of Rational Choice Theory and the Learning Curve implies that a certain experience is required before SMEs can manage the tasks previously performed by the auditor. Purpose This study seeks to explain the relationship between audit and timeliness of annual reports among Swedish SMEs Method This quantitative study is based on a deductive approach, where hypotheses have been formulated based on Resource Dependence Theory, Rational Choice Theory and the Learning Curve. A cross- sectional design is used, since the study aims to explain a relationship at a given time. The empirical data consists of archival data. Conclusion There is a positive relationship between audit and timeliness of annual reports among Swedish SMEs. There is a negative relationship between time without audit and timeliness of annual reports among Swedish SMEs.
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Evaluation of antiretroviral therapy information system in Mbale Regional Referral Hospital, UgandaOlupot-Olupot, Peter January 2008 (has links)
Magister Public Health - MPH / HIV/AIDS is the largest and most serious global epidemic in the recent times. To date, the epidemic has affected approximately 40 million people (range 33 - 46 million) of whom 67%, that is, an estimated 27 million people are in the Sub Saharan Africa. The Sub Saharan Africa is also reported to have the highest regional prevalence of 7.2% compared to an average of 2% in other regions. A medical cure for HIV/AIDS remains elusive but use of antiretroviral therapy (ART) has resulted in improvement of quality and quantity of life as evidenced by the reduction of mortality and morbidity associated with the infection, hence longer and good quality life for HIV/AIDS patients on ART. / South Africa
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The Effect of Bank Audit Committee Financial Experts on Loan Loss Provision TimelinessChoi, Diana 07 November 2018 (has links)
No description available.
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Referral Management: An Exploration of the Timeliness of the Referral Management Protocol within an Accountable Care Organization (ACO) between Primary Care and Specialty CareJohnson, Raven-Seymone 03 August 2022 (has links)
No description available.
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