accountability performance and performance auditing reconciling the views of scholars and auditors
WORKING PAPER SERIES NO. 398 / OCTOBER 2004: MERGERS AND ACQUISITIONS AND BANK PERFORMANCE IN EUROPE THE ROLE OF STRATEGIC SIMILARITIES potx
... follow two main kinds of empirical methods On the one hand there are a number of studies comparing pre- and post-merger performance On the other hand, another strand of the empirical literature ... RSIZE and ∆ROE is anticipated: the larger the target compared to the bidders (in other words, the higher the RSIZE ratio) the better is expected to be a firm’s performance The level of the bidder’s ... operations, the more different the bidder’s type of business compared to the target, the worse the post-merger performance The cost-cutting focus of the bulk of domestic operations coupled with the usual...
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Báo cáo hóa học: " High-Performance Wireless via the Merger of CI Chip-Shaped DS-CDMA and Oscillating-Beam Smart Antenna Arrays" potx
... (∆ f )C is the coherence bandwidth of the channel In addition, in (11), the nl (t) term represents the white Gaussian noise in the lth time slot, and the antenna array introduces the phase offset ... has led the development of baseband and RF processors for broadband products, and is world renowned in both academia and industry for his innovation, leadership, and 1383 the advancement of wireless ... from the same user i, j j i (where ρn = cos(βn − βn ) is the correlation between the ith chip and the jth chip in carrier n); the third term is the interference due to the same chip from other...
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DSpace at VNU: Performance-based Legitimacy: The Case of the Communist Party of Vietnam and Doi Moi
... based on the interaction The Case of the Communist Party of Vietnam and Doi Moi 149 between the ruler and the ruled; hence it must be framed in the socio-political and economic context of a specific ... support.'" Another source of legitimacy for the CPV was derived from the personal charisma of Ho Chi Minh Considered as the foimding father of the nation Ho Chi Minh won the widespread respect of the Vietnamese ... practice at the time, the recognition of the Saigon regime by a country could be interpreted as a refusal to consider the DRV and the rule of the CPV as legitimate The "Lost Decade" and the CPV's...
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Tài liệu Guide to Using International Standards on Auditing in the Audits of Small- and Medium- sized Entities pptx
... in the implementation of the International Standards of Auditing (ISAs) on the audit of small- and medium-sized entities, but is not intended to be a substitute for the ISAs themselves Furthermore, ... The mission of the International Federation of Accountants (IFAC) is to serve the public interest, strengthen the accountancy profession worldwide and contribute to the development of strong ... of the ISAs It is assumed that practitioners already have a knowledge of the 2007 edition of IFAC’s Handbook of International Auditing, Assurance, and Ethics Pronouncements • Use of sound professional...
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Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities doc
... in the implementation of the International Standards of Auditing (ISAs) on the audit of small- and medium-sized entities, but is not intended to be a substitute for the ISAs themselves Furthermore, ... revised and whether there is a need to remind the entity of the existing terms of the audit engagement (Ref: Para A28) 210.14 The auditor shall not agree to a change in the terms of the audit ... • The planning and performance of the audit, including the composition of the audit team and details of what (if any) draft financial statements or other working papers are to be prepared by the...
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perceptions of down syndrome a growing awareness, investigating the views of children and young people with down syndrome, their non-disabled peers and mothers
... not until the 'idea of me' emerges that the child is able to reflect on the knowledge of self and others they have acquired (Lewis, 1999) The idea of 'me' aspect of self has received the most ... appreciate others' evaluations and views of them more fully (Selman, 1980; Harter, 1999) By the ages of to 11 years old children become more aware of the attitudes others hold towards them Moreover, then ... He defined the I-self as the actor or knower and the Me-self as the object of one's knowledge or the sum of what is known The 'Me' corresponds to the self that is identified, recalled and talked...
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Relying on ongoing monitoring to test controls performance to reduce the scope of separate testing
... measuring the dimensions of control, and monitoring them, to show whether or not there is variability in the output the result of the activity being measured; and whether the level of variability ... its being complete The control of the calculation of the reserve, and approval of it, depends on the accuracy of the calculation and on its compliance with policy and procedure; the control on timeliness ... degree of uncertainty in the output of the control activity For example, in the case of the deductions upon payment of invoices, if the level of deductions is certain to be 7% of revenue, then there...
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báo cáo khoa học: " Innocent parties or devious drug users: the views of primary healthcare practitioners with respect to those who misuse prescription drugs" ppt
... buzz, they get a bit of a buzz off it They have a little party and they drop it at the same time yeah yeah, they’ll save them up and then they’ll drop them all on a Friday, and then over the weekend ... carried out The NVIVO software package was utilised during the analysis process to assist with the coding and management of the data For the purpose of this study the following definition of prescription ... as the ‘bad guys’ who have little to offer society and are seen as being ‘abnormal’ in some way The down and outers and the pathetic stories and now they are pretty clever with being sort of...
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Time and performance a three part study examining the relationships of job experience, organizational tenure, and age with job performance
... understanding of generalizable changes of performance over time, this paper examines the nature of the relationship between performance and time over the span of employees’ careers Page Time and Performance ... contradiction to the reviewed literature and the study’s hypotheses However, as the range of values may have an effect on the magnitude of the observed relationship, the standard deviation of the temporal ... approach The first set of analyses investigate the study’s hypotheses by quantitatively reviewing literature on job experience and performance, organizational tenure and performance, and age and performance...
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Tài liệu Determinants of Productivity for Military Personnel - A Review of Findings on the Contribution of Experience, Training, and Aptitude to Military Performance pdf
... personnel must also handle large amounts of paperwork and complete other administrative tasks The result of all of these demands on personnel time is that senior members of the force are often in short ... personnel and to answer a range of questions on the utilization of the individual, the conduct of job training, and the individual’s overall performance The supervisor was first asked to describe the ... levels and the experience of personnel; NEWCREW to define the percentage of personnel with less than one year in the Navy; and TIME_CO to be the number of months that the ship’s commanding officer...
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The Impact of a Corporate Culture of Sustainability on Corporate Behavior and Performance pptx
... measures the frequency of adoption of the focal practice within each of the two groups, and the last column presents a significance test of the differences between them As before, the data are for the ... B), and Suppliers (Panel C) Similar to the results of previous sections, each of these three panels measures the frequency of adoption of the focal practice within each of the two groups, and the ... horizon, and nonfinancial measurement and disclosure respectively, between the group of sustainable and the group of traditional firms Section presents the performance differences across the two...
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the effect of monetary incentive on effort and task performance a study of vietnamese company
... duties in the company All of them are utility maximizes; therefore, there is no ground to believe that they will act on the interest of the company On the other hand, it is not easy to mediate these ... Hypothesis Hypothesis H1: The purpose of work of managers and accountants is mainly due to money and they are motivated on performance by monetary incentive H0: The purpose of work of managers and ... the importance of influencing workers to accomplish task performances Many years later, this was the premise of the appearance of the term “motivation” and then it has rapidly become one of the...
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ENVIRONMENTAL INDICATORS: A SYSTEMATIC APPROACH TO MEASURING AND REPORTING ON ENVIRONMENTAL POLICY PERFORMANCE IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT pot
... CALCULATIONS OF INDICATORS AND OF A COMPOSITE INDEX FOR THE NETHERLANDS Climate Change Depletion of the Ozone Layer Acidification of the Environment Eutrophication of the Environment Dispersion of Toxic ... indicator tracks the magnitude and rate of change of the atmospheric reservoir of the most abundant ozone-depleting substances Because of the long lifetimes of these chemicals and the quantities ... environmental issue on the basis of the gap between the current value of the indicator and the long-term policy target for sustainability: the greater the gap, the larger the weight assigned Figure...
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Understanding High Performance Work Systems: The Joint Contribution of Economics and Human Resource Management pptx
... dimensions of the individual’s work environment: 1) the match between an individual and the characteristics of both the job and the organization, 2) the existing structure and supervision of the job, ... job, 3) the existence of clear, meaningful goals for jobs and the organization, and 4) the nature and enforcement of the implicit contract between employer and employee The essence of the model ... important results and to indicate whether they support the hypothesis of HPWS performance superiority First, consider the studies reviewed by Pfeffer (1998, chapter 2), the most important of which is...
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The IBNET Water Supply And Sanitation Performance Blue Book - The International Benchmarking Network For Water And Sanitation Utilities Databook potx
... thorough understanding of their performance in relation to that of their peers and to improve their managers’ strategic focus Some of these managers have used their improved understanding to formulate ... utilities, investors, and other users, can compare and evaluate the performance of water and wastewater utilities throughout the world Better understanding is the first step toward enhanced performance ... against which utilities and policy makers can measure their performance and thus gain a better understanding of their strengths and weaknesses Building on the achievements of other utility benchmarking...
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Accounting earnings and cash flows as measures of firm performance The role of accounting accruals doc
... operating, and trade cycles and then taking the average of these firmspecific variables for the industry The firm-level correlation between the length of the operating cycle and the variability of working ... cpdS,, is composed of two components, cp and AS, Therefore, the magnitude of accruals is larger, the greater the change in the level of sales, AS,, and the larger the proportion of sales on credit, ... returns (the benchmark measure of firm performance) and judges the one with the highest association to be a more useful measure of firm performance Table presents the results of tests of Hypothesis...
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The Performance of Socially Responsible Mutual Funds: The Role of Fees and Management Companies ∗ pot
... approach and the results of our paper are closer to those of Statman (2000) and Bauer et al (2005) Statman (2000) compares the performance of a sample of SRI funds with that of a control group of conventional ... underperformed randomly chosen conventional funds in the period 1994-2003 using the same measure of performance Neither of these studies documents statistically significant differences in performance Both the ... observations of the same year, with the same investment objective, and with similar fund size, age, and size of the fund’s management company (all in logs) We use these variables because of their potential...
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