...counterparts. This is important given the large number of women that have entered the accounting profession over the past few years. Based on the results reported in the cognitive and ethical reasoning literature the research explores two hypotheses as follows: 1. There is no significant difference between the P-scores of male and female staff accountants. 2. The dominant cognitive style among staff accountants is ST. The study employs the Myers/Briggs Type Indicator (MBTI), a well-known measure for assessing cognitive styles and the Defining Issues Test (DIT) for assessing ethical reasoning of newly recruited auditors from Big-Five firms. Based on MBTI adapted from Fisher and Ott and descriptions of the cognitive styles, the authors deduce a third hypothesis that order for P-scores is SF, ST, NF and NT (lowest to highest). The research uses a sample of 90 consisting of 47 female and 43 male newly recruited auditors. Although not randomly selected, the sample is assumed to be representative of the population of new auditors in Big-Five accounting firms. To test the hypothesis that there is no significant difference between the P-scores of male and female staff accountants, a two-sample t-test is...
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...Sarbanes-Oxley Act, de voor- en nadelen Nijmegen, 4 januari 2012 Abstract Dit paper onderzoekt door middel van een literatuurstudie de voor- en nadelen van de Sarbanes-Oxly Act (SOx). De SOx is een wet die fraude moet tegengaan en is in 2002 ondertekend door George W. Bush. De SOx stelt een aantal regels op waar bedrijven die genoteerd zijn aan de Amerikaanse beurs zich aan moeten houden. De SOx richt zich vooral op het boekhoud technische gedeelte van een onderneming. De voordelen van de SOx zijn onder andere, de vermindering van risico’s op fraude, betere controle van ondernemingsrisico’s en toenemend inzicht in bedrijfsprocessen. Nadelen van de SOx zijn onder andere dat de markt heeft waardeverlies geleden, dat de naleving van de SOx hoge kosten met zich meebrengt en dat het aantal beursgenoteerde bedrijven afneemt sinds de invoering van de SOx. Inhoudsopgave 1. Introductie 3 1.1 Het onderwerp en de centrale vraag 3 1.2 De aanleiding voor het paper 4 1.3 Het wetenschappelijk kader 5 1.4 De werkwijze 5 2. De Sarbanes-Oxley Act 6 3.1 Artikel 302 6 3.2 Artikel 404 7 3. Voordelen Sarbanes-Oxley Act 8 3.1 Voordelen 9 4. Nadelen Sarbanes-Oxley Act 10 5.3 Nadelen 12 5. Conclusie 13 6. Hypotheses 16 7. Referentielijst 17 1 Introductie 1.1 Het onderwerp en de centrale vraag “De Amerikaanse autoriteiten...
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...| ------------------------------------------------- Top of Form | | | | Language | | | | ------------------------------------------------- Top of Form | Bottom of Form | | | | | | * Tenders * Downloads * Income Tax Returns * Wealth Tax Return * Forms * Challans * International Taxation * Non Residents * Foreign Companies * Advance Rulings * Transfer Pricing * DTAA * Comprehensive agreements * Limited agreements * Other Agreements * Tax Information Exchange Agreement (TIEA) * Witholding Tax * Tax Law and Rules * Acts * Income Tax Act * Wealth Tax Act * Gift Tax Act * Expenditure Tax Act * Interest Tax Act * Finance Acts * Rules * Income Tax Rules * Wealth Tax Rules * Gift Tax Rules * Expenditure Tax Rules * Interest Tax Rules * Advance Ruling * ITAT Rules * Settlement Commission Rules * Circulars * Notifications * About Us * History of Direct Taxation * Vision, Mission, Values * Organisation and Functions * CBDT * Directorate Generals * Administration * Legal & Research * Systems * Vigilance * NADT * Exemptions * HRD * International Taxation ...
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...auditor professionalism serve to mitigate this risk. This study examines the impact of financial dependence, consultation review requirement, and moral development on a judgment based audit decision. Fifty-four experienced auditors were asked to assess the appropriateness of an audit client’s proposed change in accounting estimate for warranties. Two levels of financial dependence (Large client with potential for additional consulting revenues / Small client) and two levels of consultation review requirement (Required / Not required) were manipulated in the case materials. Moral development was measured using the Defining Issues Test (DIT) p-score. Results of the tests indicate that the presence of a consultation review requirement reduced the auditors’ assessments of the appropriateness of the accounting treatment; in addition, higher scores on the DIT were associated with lower assessments of the appropriateness of the accounting treatment. Financial dependence did not influence the assessment of the appropriateness of the accounting treatment. Implications for practice are discussed....
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...Markt onderzoek bedrijfseconomisch: Markonderzoek: product dat gekocht en verkocht worden: Product -> informatie die je verkoopt. Vragers -> klanten… die het dienst betalen -> kan B2B, overheid, consument, Non-profit organisatie: Sommige denken dat non-profit geen geld verdienen maar denkt je aan Aanbodzijde: Wie biedt markt onderzoek aan ? Internedienst vs extern bureau: Ze doen een aantal dingen zelf: intern Intern M. research dep : diepe ervaring : het markt van binnen en buiten kennen. OBJ: Soort: Schaal: Extern agency: brede objectief Welke van de 2 heeft de meeste ervaring: Hangt er vanaf interne dienst heeft het meeste ervaring bij bijvoorbeeld ab inbev :- ze hebben een diepe ervaring maar een externe dienst heeft een brede ervaring en is beter waarom brede kennis en kunnen kritisch zijn over het product: ze vertellen wat de markt denkt. Trends kunt je bv overdragen naar alle markten -> externe diensten zijn daar meer over bezig. Discretie: Alles wat aan jouw verteld wordt moet je het niet aan een ander doorzeggen of verkopen anders bent u niet te vertrouwen. Een bedrijf Dash werkt samen met een bedrijf bv: Bv: Federatie: Vakbonden van de bedrijven: UNIZO,Febiac: -> politieklobbing: Deontologische code: Plichtenleer: Best Practices: Je moet uw onderzoek discreet kunnen houder. Bv. : Deontologie van een enquête af nemen: Als je dat afneemt moet je dat bv niet publiceren omdat het anoniem is. Zelfregulatie: Zelf regulerende...
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...several interrelated reasons why firms’ depreciation method choice is likely to influence managers’ capital investment decisions. We find that firms that use accelerated depreciation make significantly larger capital investments than firms that use straight-line depreciation. Further, we find that there has been a migration away from accelerated depreciation to straight-line depreciation over the past two decades. Firms that make such accounting changes make smaller capital investments in the post-change periods than in the pre-change periods. These results suggest that a choice made for external financial reporting purposes influences managers’ capital investment decisions. Keywords: Accounting depreciation; Depreciation method choice; Economic consequences; Accounting book value; Capital investments; Straight-line depreciation; Accelerated depreciation JEL classifications: G31; M21; M41 Electronic copy available at: http://ssrn.com/abstract=1415976 1. Introduction Capital investment decisions are...
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...4Department of Information Technology Ministry of Communications and Information Technology Government of India Electronics Niketan, Lodhi Road New Delhi – 110003 Discussion draft on National Cyber Security Policy “For secure computing environment and adequate trust & confidence in electronic transactions ” Your comments/feedback on this document are most welcome. Please send your valuable comments/feedback by 15 May 2011 to Dr Gulshan Rai, Director General, CERT-In, at the at the above address or on email id ‘grai@mit.gov.in’ Discussion draft Department Of Information Technology National Cyber Security Policy “For secure computing environment and adequate trust & confidence in electronic transactions ” Contents 1.0 Security of Cyber Space – Strategic perspective 1.1 IT as an engine for economic growth and prosperity 1.2 Security of cyber space - Need for action 1.3 Target audience 1.4 Securing cyber space – Key policy considerations 2.0 Cyber space – Nature of threat 2.1 Threat landscape 2.2 International cooperation 2.3 Securing cyber space – Scope of action 2.3.1 Cyber security and cyber defense 2.3.2 Cyber intelligence and cyber defense 2.4 Priorities for action 2.5 Partnership and collaborative efforts 3.0 Enabling processes 3.1 Security threat and vulnerability management 3.2 Security threat early warning and response 3.3 Security best practices - compliance and assurance 3.4 Security crisis management plan for countering cyber attacks and cyber terrorism...
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...joliendeklerk@hotmail.com SAMENVATTING INTERNATIONAL MARKETING 2011/2012 Week 1: Introduction to global marketing Marketing = an organization function and a set of processes for creating, communicating and delivering value to customers and for managing customer relationships in ways that benefit the organization and its stakeholders. Global marketing = focus with recourses and competencies on global market opportunities and threats. The difference is de scope of activities. A global company conducts important activities outside the home-country market. Deze globalisatie activiteiten kunnen met alle groeistrategieën plaatsvinden: Companies that understand and engage in global marketing can offer more overall value to consumers than companies that do not have that understanding. The discipline of marketing is universal. It is natural however that marketing practices will vary per country, for the simple reason that the countries and peoples of the world are different (preferences, competitors, channels and communication media). The differences mean that a marketing approach that has proven successful in 1 country doesn’t mean that this will work in another country. An important thing is to recognize the extent to which it is possible to extend marketing plans and programs worldwide (global market participation), as well as the extent to which adaptation is required (standardized vs. adaptation). Hoe dit ingevuld wordt is een reflectie van de global marketing strategy (GMS). Naast...
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...Question 1: Case analysis There are many similarities between IFRS and pre-IFRS Canadian GAAP, however there are also significant differences. They are both similar in terms of style and the form of the individual standards because they are based on similar conceptual frameworks. The main objective of both IFRS and pre-IFRS Canadian GAAP is for financial statements to give a fair presentation. When there is a choice of accounting policies, the one that can reflect the most accurate economic portrait should be selected. Since Extract Tar Sands it traded publicly, included in its stakeholders are international investors. It’s compliance with IFRS is necessary to be a global competitor. IFRS will allow easier financial performance benchmarking amongst competing companies. This in turn will provide better access to capital. With the adoption of IFRS it will also eliminate Extract’s need to reconcile information reported under different national standards while providing consistent information for decision making purposes. The two areas with IFRS that represent the greatest change for Extract tar sands are: 1. Impairment: With IFRS impairments are usually triggered more frequently and unlike pre-IFRS Canadian GAAP, impairments under IFRS can be reversed. 2. Revaluations: Some IFRS including Property, Plant and Equipment, Investment Property and Intangibles allow the revaluation of assets under certain circumstances. This is quite a change from pre-IFRS Canadian GAAP which...
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...2002-2003 1 SOMMAIRE I- Le modèle probabiliste 1- Evènements 2- Loi de probabilité, espace de probabilité 3- Le cas où les évènements élémentaires sont équiprobables 4- Exercices II- Probabilités conditionnelles 1- Définition 2- Deux résultats de décomposition 3- Evènements indépendants 4- Exercices III- Variables aléatoires : généralités 1- Définitions 2- Variables aléatoires discrètes, variables aléatoires à densité 3- Couples de variables aléatoires 4- Variables aléatoires indépendantes 5- Exercices IV- Caractéristiques numériques des variables aléatoires 1- Espérance 2- Variance, covariance 3- Exercices V- Variables aléatoires usuelles 1- Loi de Bernoulli (p) 2- Loi binomiale (n, p) 3- Loi uniforme 4- Loi exponentielle 5- Loi de Poisson (λ) 6- Loi normale (µ, σ) 7- Exercices VI- Somme d'un grand nombre de variables aléatoires indépendantes 1- L'inégalité de Tchebychev 2- Loi des grands nombres 3- Théorème central-limite 4- Exercices VII- Echantillonnage 1- Description des données statistiques sur un caractère 2- Echantillons aléatoires, statistiques, estimateurs 3- Estimateurs les plus usuels 2 a) Moyenne de l' échantillon b) Variance de l'échantillon c) Fonction de répartition de l'échantillon 4- Un exemple de comparaison de l'efficacité de deux estimateurs 5- Statistiques issues d'une loi normale a) Lois issues de la loi normale b) Moyenne et variance d'un échantillon de loi normale VIII- Tests d'hypothèses sur les valeurs des paramètres d'une variable aléatoire 1- Valeur...
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...Journal of International Money and Finance xxx (2014) 1e24 Contents lists available at ScienceDirect Journal of International Money and Finance journal homepage: www.elsevier.com/locate/jimf Living with the trilemma constraint: Relative trilemma policy divergence, crises, and output losses for developing countries Joshua Aizenman a, 1, Hiro Ito b, * a b University of Southern California and the NBER, University Park, Los Angeles, CA 90089-0043, USA Department of Economics, Portland State University, 1721 SW Broadway, Portland, OR 97201, USA a b s t r a c t JEL classification: F31 F36 F41 O24 Keywords: Impossible trinity International reserves Financial liberalization Financial crisis Exchange rate regime This paper investigates the potential impacts of the degree of divergence in open macroeconomic policies in the context of the trilemma hypothesis. Using an index that measures the relative policy divergence among the three trilemma policy choices, namely monetary independence, exchange rate stability, and financial openness, we find that emerging market countries have adopted trilemma policy combinations with the least degree of relative policy divergence in the last 15 years. We find that a developing or emerging market country with a higher degree of relative policy divergence is more likely to experience a currency or debt crisis. However, a developing or emerging market country with a higher degree of relative policy divergence...
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...DIT In Information Technology | ECOMMERCE 511 0 DIT In Information Technology | ECOMMERCE 511 Registered with the Department of Higher Education as a Private Higher Education Institution under the Higher Education Act, 1997. Registration Certificate No. 2000/HE07/008 FACULTY OF MEDIA INFORMATION AND COMMUNICATION TECHNOLOGY QUALIFICATION TITLE DIPLOMA IN INFORMATION TECHNOLOGY LEARNER GUIDE MODULE: ECOMMERCE 511 PREPARED ON BEHALF OF PC TRAINING & BUSINESS COLLEGE (PTY) LTD AUTHOR: AJITH RAMPURSAD EDITOR: THEMBA CHINOGWENYA FACULTY HEAD: ISAKA REDDY Copyright © 2015 PC Training & Business College (Pty) Ltd Registration Number: 2000/000757/07 All rights reserved; no part of this publication may be reproduced in any form or by any means, including photocopying machines, without the written permission of the Institution. 1 DIT In Information Technology | ECOMMERCE 511 LESSON PLAN ALIGNED TO MOBILE CONTENT [MOODLE] DIPLOMA SECTION SUBJECT MATTER 1 THE INTERNET-PLATFORM FOR BUSINESS 1.1 Defining Internet and its brief History 1.2 IN INFORMATION TECHNOLOGY Internet Service Provider Lesson 1 Lesson 2 & 3 Review Questions 2 THE NEW ECONOMY AND E-COMMERCE 2.1 Define E-Commerce 2.2 E-Commerce vs. business Lesson 4 Lesson 5 & 6 Review Questions 3 E-COMMERCE AND A NEW WAY OF THINKING 3.1 Changing paradigms Lesson 7 3.2 Portals and Vortals Lesson 8 3.3 E-Relationships ...
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...Mostly Harmless Econometrics: An Empiricist’ Companion s Joshua D. Angrist Massachusetts Institute of Technology Jörn-Ste¤en Pischke The London School of Economics March 2008 ii Contents Preface Acknowledgments Organization of this Book xi xiii xv I Introduction 1 3 9 10 12 16 1 Questions about Questions 2 The Experimental Ideal 2.1 2.2 2.3 The Selection Problem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Random Assignment Solves the Selection Problem . . . . . . . . . . . . . . . . . . . . . . . . Regression Analysis of Experiments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II The Core 19 21 22 23 26 30 36 38 38 44 47 51 51 3 Making Regression Make Sense 3.1 Regression Fundamentals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.1.1 3.1.2 3.1.3 3.1.4 3.2 Economic Relationships and the Conditional Expectation Function . . . . . . . . . . . Linear Regression and the CEF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Asymptotic OLS Inference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Saturated Models, Main E¤ects, and Other Regression Talk . . . . . . . . . . . . . . . Regression and Causality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2.1 3.2.2 3.2.3 The Conditional Independence Assumption . . . . . . . . . . . . . . . . . . . . . . . . The Omitted Variables Bias Formula . ....
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...Hoofdstuk 4 plannen 4.1 Een algemene definitie… wat is/ impliceert plannen Plannen= het formuleren van doelstellingen en het ontwikkelen van acties of strategieën om deze doelstellingen te realiseren. ( |Klassiek rationeel management perspectief |Gedragsmatig managementperspectief | |Lineair sequentieel |Dynamisch | |Acties volgen op intenties |Denken en handelen vloeit door elkaar | |Plannen komt op de eerste plaats |Plannen komt niet altijd op de eerste plaats | ( Citaat Schermerhorn ( gedragsmatig managementperspectief Planningsactiviteit gebeurt BEWUST + GELIJKTIJDIG ( plannen maakt deel uit van de dagelijkse routine van elke manager = continue activiteit Karakter van de planningsfunctie Intentioneel :plannen drukken uit wat de organisatie wenst of zal doen (voornemens, doelen, intenties…) ≠ daadwerkelijk gerealiseerde activiteiten Toekomstgericht : tijdsinterval tussen het plan en de eventuele realisatie ervan Planningsfunctie zet richtinggevende bakens uit, hoe worden deze bakens geïdentificeerd en vastgelegd? Identificatie van activiteiten die worden samengebundeld in het zogenaamde plannings- of besluitvormingsproces. Keuze is afhankelijk van: - het gehanteerde...
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...EL James CINQUANTE NUANCES PLUS SOMBRES Dépassée par les sombres secrets de Christian Grey, Ana Steele a mis un terme à leur relation pour se consacrer à sa carrière d’éditrice. Mais son désir pour Grey occupe toujours toutes ses pensées et lorsqu’il lui propose un nouvel accord, elle ne peut y résister. Peu à peu, elle en apprend davantage sur le douloureux passé de son ténébreux M. Cinquante Nuances, toujours aussi passionné. Tandis que Christian lutte contre ses démons intérieurs, Ana doit prendre la décision la plus importante de sa vie. 1 Du MEME AUTEUR Cinquante nuances de Grey, Lattès, 2012. www.editions-jclattes.fr roman Traduit de l'anglais par Amélie Tronchet JC Lattes Titre de l'édition originale Fifty Shades Darker Publiée par the Writer's Coffee Shop Publishing House, Australie, 2011 Couverture : Atelier Didier Thimonier, d'après le design de Jennifer McGuire Illustration : E. Spek/Dreamstime.com ISBN : 978-2-7096-42538 Fifty Shades Ltd, 2011. L'auteur a publié précédemment sur Internet Master of the Universe, une version en feuilleton de cette histoire, avec d'autres personnages, sous le pseudonyme de Snowqueen's Icedragon. Tous droits réservé. 2013, éditions Jean Claude Lattès pour la traduction française. (Première édition janvier 2013) PDF de Nini91 Pour Z et J Avec mon amour inconditionnel, pour toujours 2 Prologue Il est revenu. Maman dort ou bien elle est de nouveau malade. Je me recroqueville sous la table de la cuisine pour me cacher...
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