...International Journal of Business and Social Science Vol. 3 No. 15; August 2012 Corporate Governance Attributes and Financial Reporting Quality: Empirical Evidence from Iran Pari Chalaki Department of Accounting Urmia University Iran Hamzeh Didar Department of Accounting Urmia University Iran Mohadeseh Riahinezhad M.A. student in Accounting Urmia University Iran Abstract The aim of this study is to investigate the effect of corporate governance attributes on financial reporting quality in firms listed in Tehran Stock Exchange (TSE) during the period of 2003 to 2011. In this study McNichols (2002) and Collins and Kothari (1989) are used for financial reporting quality measurement purpose, and institutional ownership, ownership concentration, board independence and board size is considered as corporate governance attributes. The results of the study show that there is no relationship between corporate governance attributes including board size, board independence, ownership concentration, institutional ownership and financial reporting quality. In addition, no evidence is found to support significant relationship between control variables (audit size, firm size and firm age) and financial reporting quality. Keywords: Corporate governance attributes, financial reporting quality Introduction Financial reporting quality is a major concern for all current and potential investors. According to Biddle et al. (2009) financial reporting quality is defined...
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...Department of Justice Ministère de la Justice Canada Canada WORKING DOCUMENT THE EFFECTS OF DIVORCE ON CHILDREN A Selected Literature Review Research and Statistics Division October 1997 WD1998-2e UNEDITED Research and Statistics Division/ Division de la recherche et de la statistique Policy Sector/ Secteur des politiques WORKING DOCUMENT THE EFFECTS OF DIVORCE ON CHILDREN A Selected Literature Review Research and Statistics Division October 1997 WD1998-2e UNEDITED The views expressed in this paper do not necessarily reflect those of the Department of Justice Canada. iii TABLE OF CONTENTS 1.0 INTRODUCTION ....................................................................................... 1 2.0 LIMITATIONS OF THE RESEARCH .............................................................. 3 3.0 FACTORS AFFECTING CHILDREN’S POSTDIVORCE ADJUSTMENT ................. 6 3.1 Child Characteristics............................................................................ 6 3.1.1 Gender ................................................................................. 6 3.1.2 Age at Divorce ....................................................................... 8 3.2 Family Characteristics.......................................................................... 9 3.2.1 Socio-economic Status .............................................................. 9 3.2.2 Ethno-cultural Background...................................................
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...Running head: RUNAWAY TEEN STRUGGLES Runaway Teens Struggles Joyce W. Davis Oklahoma Wesleyan University Abstract Research has shown that physical and sexual maltreatment precipitate runaway behavior in adolescents. However, there has been little large— scale examination of the family, school, and personal problems of maltreated adolescents. In the present paper, an 85—items Client information Record was completed on 2,019 runaway by shelter staff from eight southeastern states. There were significant differences in the problems reported by physically abused, sexually abusive, depression, stress and prostitution runaways when compared to their non abused runaway peers. Runaways who were both physical and sexual abuse maltreated were significantly more vulnerable and much was off than those who only experienced either physical or sexual abuse. The purpose of this review of information is to contribute a better understanding of how physical and sexual abuse are correlated to runaway teens and how depression, stress and prostitution faced by many young people, today. Runaway Teen Struggles “The runaway and throwaway issue has been a silent crisis far too long. We badly need a little noise, and the hope is that government officials, educators, and ordinary citizen join in the clamor.” Maureen, Blair Although estimates vary, each year approximately 1.5 million young people in the United States—more than half of them between the ages of 15 and 17—leave...
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...International Journal of Commerce and Management Emerald Article: Towards an integrated model of customer service skills and customer loyalty: The mediating role of customer satisfaction Amjad A. Abu-ELSamen, Mamoun N. Akroush, Fayez M. Al-Khawaldeh, Motteh S. Al-Shibly Article information: To cite this document: Amjad A. Abu-ELSamen, Mamoun N. Akroush, Fayez M. Al-Khawaldeh, Motteh S. Al-Shibly, (2011),"Towards an integrated model of customer service skills and customer loyalty: The mediating role of customer satisfaction", International Journal of Commerce and Management, Vol. 21 Iss: 4 pp. 349 - 380 Permanent link to this document: http://dx.doi.org/10.1108/10569211111189365 Downloaded on: 31-03-2012 References: This document contains references to 129 other documents To copy this document: permissions@emeraldinsight.com This document has been downloaded 404 times. Access to this document was granted through an Emerald subscription provided by GERMAN JORDANIAN UNIVERSITY For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Additional help for authors is available for Emerald subscribers. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.com With over forty years' experience, Emerald Group Publishing is a leading independent publisher...
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...Audit Office The views expressed in this paper are not necessarily those of the National Audit Office. Address of author Institute for the Study of Children, Families & Social Issues 7 Bedford Square London WC1B 3RA Email: e.melhuish@bbk.ac.uk Table of Contents Executive Summary 3 1. Introduction 1.1. The context of childcare research 1.2 Types of childcare and pre-school provision 1.3 Evidence on developmental effects 1.4 Structure of report 7 7 8 10 10 2. Childcare as intervention 2.1 Research methodology 2.2 Randomised Control Trials (RCTs) 2.2.1 Ypsilanti/High Scope/Perry Pre-school Study 2.2.2 Abecedarian Project 2.2.3 Project CARE 2.2.4 Milwaukee Project 2.2.5 Infant Health and Development Program (IHDP) 2.2.6 Early Head Start (EHS) 2.2.7 Hackney study Table 1: Summary of Randomised Control Trials of Interventions 2.3 Quasi-experimental Studies 2.3.1 Head Start 2.3.2 Chicago Child – Parent Center Program 2.3.3 Syracuse Study 2.3.4 Brookline Early Education Project 2.3.5 Diverse State-based programmes in the US 2.3.6 Meta-analyses and reviews Table 2: Summary of Quasi-experimental Evaluations of Interventions 2.3.7 Summary of childcare as intervention 12 12 12 12 13 14 15 16 16 18 20 21 21 24 25 25 26 27 29 30 3. Research of General Populations 3.1 Childcare (0-3 years) 3.1.1 Socio-emotional development 3.1.1.1 Attachment 3.1.1.2 Beyond Infant Attachment 3.1.2 Cognitive...
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...Journal of Accounting and Economics 50 (2010) 344–401 Contents lists available at ScienceDirect Journal of Accounting and Economics journal homepage: www.elsevier.com/locate/jae Understanding earnings quality: A review of the proxies, their determinants and their consequences$ Patricia Dechow a, Weili Ge b, Catherine Schrand c,n a b c University of California, Berkeley, CA 94720, United States University of Washington, Seattle, WA 98195, United States University of Pennsylvania, Philadelphia, PA 19104, United States a r t i c l e i n f o abstract Available online 4 November 2010 Researchers have used various measures as indications of ‘‘earnings quality’’ including persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness, and external indicators such as restatements and SEC enforcement releases. For each measure, we discuss causes of variation in the measure as well as consequences. We reach no single conclusion on what earnings quality is because ‘‘quality’’ is contingent on the decision context. We also point out that the ‘‘quality’’ of earnings is a function of the firm’s fundamental performance. The contribution of a firm’s fundamental performance to its earnings quality is suggested as one area for future work. & 2010 Elsevier B.V. All rights reserved. JEL classification: G31 M40 M41 Keywords: Earnings quality Earnings management Review Survey 1. Introduction Statement of Financial Accounting...
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...generous financial support of this initiative. The contributions of other supporters are also greatly appreciated. On the cover: Maternity (1950) by Milton Avery. Oil on canvas, 32 X 46 inches. Collection of Sally M. Avery. ©1999, Milton Avery Trust/Artists Rights Society (ARS), New York, NY. © 1999, Institute for American Values. All rights reserved. No reproduction of the materials contained herein is permitted without the written permission of the Institute for American Values. ISBN 0-9659841-5-X Institute for American Values 1841 Broadway, Suite 211 New York, NY 10023 Tel: (212) 246-3942 Fax: (212) 541-6665 info@americanvalues.org www.americanvalues.org The Age of Unwed Mothers Is Teen Pregnancy the Problem? Executive Summary Why have three decades of intensive national effort to reduce teen pregnancy not been more successful? Largely because for three decades, we have framed the problem falsely. What we have called our “teen pregnancy” crisis is not really about teenagers. Nor is it really about pregnancy. It is about the decline of marriage. What has changed most in recent decades is not who gets pregnant, but who gets married. Demographically, our “teen pregnancy” problem is inseparable from the disconnect between marriage and childbearing that increasingly...
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...Journal of International Development J. Int. Dev. 22, 890–905 (2010) Published online 12 November 2009 in Wiley Online Library (wileyonlinelibrary.com) DOI: 10.1002/jid.1639 MANAGEMENT OF MICROFINANCE INSTITUTIONS: DO SUBSIDIES MATTER? MAREK HUDON* ´ libre de Bruxelles, Belgium and Burgundy School of Business, France CERMi, Universite Abstract: It is estimated that donors commit between US$ 800 million and US$ 1 billion to microfinance per year. This paper analyses the management of microfinance institutions (MFIs) and its relationship with donors’ subsidies. The results show that the level of subsidies granted per year is related to the management quality but not the subsidies divided by the gross loan portfolio or the total equity. Well-managed MFIs are larger and regulated organisations but not significantly older. The organisational structure or the experience of the MFI however does not play a role in determining its financial effectiveness, except for cooperatives. Copyright # 2009 John Wiley & Sons, Ltd. Keywords: microfinance; subsidies; management; governance; nonprofit JEL Classification: L31; M54; O16; Q14 1 INTRODUCTION Formal financial institutions have neglected a large part of developing country populations. Considered as high-risk clients, the poor have been denied access to financial services. Microfinance has been praised during the last twenty years as a new development policy tool serving people who have been excluded from the formal banking system. The...
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...STUDENTS’ ATTITUDES TOWARDS COUNSELLING: A CROSS-CULTURAL STUDY by KATLEGO FANDIE This thesis is submitted in accordance with the requirements for the degree Philosophiae Doctor in the FACULTY OF THE HUMANITIES DEPARTMENT OF PSYCHOLOGY at the UNIVERSITY OF THE FREE STATE BLOEMFONTEIN January 2015 Promoter: Prof. L. Naudé DECLARATION I declare that the thesis hereby submitted by Katlego Fandie for the degree Philosophiae Doctor at the University of the Free State is my own independent work and has not previously been submitted by me at another University/Faculty. I further more cede copyright of the thesis in favour of the University of the Free State. SIGNATURE: _____________________________ DATE:____________________________ i DECLARATION OF SUPERVISOR ii PROOF OF LANGUAGE EDITOR 083 2877088 +27 51 4367975 corrieg@mweb.co.za CORRIE GELDENHUYS POSBUS 28537 DANHOF 9310 3 January 2015 TO WHOM IT MAY CONCERN Herewith I, Cornelia Geldenhuys (ID 521114 0083 088) declare that I am a qualified, accredited language practitioner and that I have edited the following PhD thesis by Katlego Fandie: STUDENTS’ ATTITUDES TOWARDS COUNSELLING: A CROSS-CULTURAL STUDY All changes were indicated by track changes and comments, to be addressed by the researcher. ............................................................ C GELDENHUYS MA (LIN – cum laude), MA (Mus), HED, HDLB, UTLM ACCREDITED MEMBER OF SATI –...
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...NBER WORKING PAPER SERIES HUMAN RESOURCE MANAGEMENT AND PRODUCTIVITY Nicholas Bloom John Van Reenen Working Paper 16019 http://www.nber.org/papers/w16019 NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138 May 2010 This paper has been prepared for a chapter in the Handbook of Labor Economics Volume IV edited by David Card and Orley Ashenfelter. We would like to thank the Economic and Social Research Council for their financial support through the Center for Economic Performance. This survey draws substantially on joint work with Daron Acemoglu, Philippe Aghion, Eve Caroli, Luis Garicano, Christos Genakos, Claire Lelarge, Ralf Martin, Raffaella Sadun and Fabrizio Zilibotti. We would like to thank Orley Ashenfelter, Oriana Bandiera, Alex Bryson, David Card, Edward Lazear, Paul Oyer, John Roberts, Kathy Shaw and participants in conferences in Berkeley and the LSE for helpful comments. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research. © 2010 by Nicholas Bloom and John Van Reenen. All rights reserved. Short sections of text, not to exceed two paragraphs, may be quoted without explicit permission provided that full credit, including © notice, is given to the source. Human Resource Management and Productivity Nicholas Bloom and John Van Reenen NBER Working Paper No. 16019 May 2010 JEL No. L2,M2,O32,O33 ABSTRACT In this handbook of labor economics chapter...
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...M A K I N G Y O U R W O R K P L A C E S M O K E F R E E A D E C I S I O N G U I D E M A K E R ’ S M A K I N G Y O U R W O R K P L A C E S M O K E F R E E A D E C I S I O N G U I D E M A K E R ’ S U.S. Department of Health and Human Services Centers for Disease Control and Prevention Office on Smoking and Health Wellness Councils of America American Cancer Society PREFACE As scientific evidence documenting the health hazards posed by environmental tobacco smoke (ETS) continues to mount, workplace decision makers have more reason than ever to protect employees from exposure to ETS on the job. The U.S. Environmental Protection Agency concluded in January 1993 that each year ETS kills an estimated 3,000 adult nonsmokers from lung cancer and that the workplace is a significant source of ETS. In a recent study, nonsmoking employees exposed to ETS at work but not at home had significantly higher levels of a nicotine metabolite in their blood than did nonsmoking workers with no work or home exposure to ETS. Levels of exposure to ETS are lowest in smokefree workplaces. Even before these recent studies were available, the U.S. Surgeon General had determined in 1986 that ETS is a cause of disease, including lung cancer, in otherwise healthy nonsmokers. The Surgeon General also reported that the simple separation of smokers and nonsmokers within the same airspace may reduce, but does not eliminate, the exposure of nonsmokers to ETS. In 1991, the National Institute of Occupational...
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...TABLE OF CONTENTS Title page Approval page Dedication Acknowledgement Abstracts Table of contents CHAPTER ONE 1.1 INTRODUCTION 1.2 HISTORICAL REVIEW CHAPTER TWO 2.1 CONCEPT OF FOOD SPOILAGE 2.2 SPOILAGE MICRORGANISMS CHAPTER THREE 3.1 SPOILAGE MICRORGANISM IN FRESH WHOLE FRUITS 3.2 UNUSUAL CHARACTERISTICS OF SPOILAGE MICRORGANISMS 3.3 SOURCES OF MICROBIAL CONTAMINATION OF CITRUS FRUITS CHAPTER FOUR 4.1 MICROBIAL SPOILAGE OF FRESH CUT FRUITS 4.2 MICROBIOLOGICAL SPOILAGE DEFECTS OF FRESH-CUT CITRUSFRUITS 4.3 IMPACT OF MICROBIOLOGICAL SPOILAGE 4.4 INTRINSIC AND EXTRINSIC FACTORS OF SPOILAGE MICRORGANISM CHAPTER FIVE 5.1 PREVENTION AND CONTROL OF MICROBIAL SPOILAGE IN CITRUS FRUITS 5.2 SUMMARY AND CONCLUTION REFERENCES CHAPTER ONE 1.1 INTRODUCTION Consumption of citrus fruits and fruit juices has substantially risen over the last few years, mostly due to the increasing demand for low-caloric food products with fresh-like characteristics. In addition, there is scientific evidence that consumption of Citrus fruits and vegetables helps prevent many degenerative diseases such as cardiovascular problems and several cancers (Rico et al., 2007). Fresh fruits have a natural protective barrier that acts effectively against most plant spoilage and pathogenic microorganisms. However, as a consequence of inappropriate manipulation during the handling, cutting, shredding, and maintenance of the fruit at ambient temperature and storage conditions, both...
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...American International University-Bangladesh (AIUB) INTERNSHIP REPORT ON Job Satisfaction Of Shahjalal Islami Bank Limited An Internship Report Presented to the Faculty of Business Administration in Partial Fulfillment of the Requirements for the Degree of Bachelor of Business Administration Supervised By Mr. Abdul Kader Nazmul Head, Dept. of Management & Assistant Professor, Faculty of Business Administration, AIUB Submitted By; Rahman Md. Shamiur ID 05-05462-1 Human Resource Management Date of Submission 11052009 Mr. R. Tareq Moudud (FCMA, ACS, ACMA (UK)) Director, Office of Placement & Alumni American International University-Bangladesh Subject Submission of Internship Report. Dear Sir, With a great pleasure I have submitted the report on the “Job satisfaction of Shajalal Islami Bank Limited (SJIBL)” which has been done as the main part of the requirement of the course under the supervision of Mr. A.K Nazmul. While doing my internship, I have the opportunity to meet all employees in the Branch. Almost each of the people I came across had been very helpful. However, should you need any clarification I will be obligated to provide with further explanation. Thank you Yours sincerely Rahman Md. Shamiur I.D 05-05462-1 Acknowledgement Definitely all praises be to Allah. So, first of all, I express my deep gratitude to the Almighty Allah who created and nurture us in this transitory world. I also have to put my heartfelt...
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...The Handbook of Negotiation and Culture Michele J. Gelfand Jeanne M. Brett Editors STANFORD BUSINESS BOOKS The Handbook of Negotiation and Culture The Handbook of Negotiation and Culture Edited by miche le j. ge lfand and jeanne m. brett Stanford Business Books An imprint of Stanford University Press Stanford, California 2004 C Stanford University Press Stanford, California C 2004 by the Board of Trustees of the Leland Stanford, Jr., University. All rights reserved. No part of this book may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying and recording, or in any information storage or retrieval system without the prior written permission of Stanford University Press. Printed in the United States of America on acid-free, archival-quality paper Library of Congress Cataloging-in-Publication Data The handbook of negotiation and culture / edited by Michele J. Gelfand and Jeanne M. Brett. p. cm. Includes bibliographical references and index. isbn 0-8047-4586-2 (cloth : alk. paper) 1. Negotiation. 2. Conflict management. 3. Negotiation—Cross-cultural studies. 4. Conflict management—Cross-cultural studies. I. Gelfand, Michele J. II. Brett, Jeanne M. bf637.n4 h365 2004 302.3—dc22 2003025169 Typeset by TechBooks in 10.5/12 Bembo Original printing 2004 Last figure below indicates year of this printing: 13 12 11 10 09 08 07 06 05 04 Contents List of Tables and Figures Foreword Preface xi xv ix ...
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...C H A P T E R 5 Uncertainty and Consumer Behavior CHAPTER OUTLINE 5.1 Describing Risk S o far, we have assumed that prices, incomes, and other variables are known with certainty. However, many of the choices that people make involve considerable uncertainty. Most people, for example, borrow to finance large purchases, such as a house or a college education, and plan to pay for them out of future income. But for most of us, future incomes are uncertain. Our earnings can go up or down; we can be promoted or demoted, or even lose our jobs. And if we delay buying a house or investing in a college education, we risk price increases that could make such purchases less affordable. How should we take these uncertainties into account when making major consumption or investment decisions? Sometimes we must choose how much risk to bear. What, for example, should you do with your savings? Should you invest your money in something safe, such as a savings account, or something riskier but potentially more lucrative, such as the stock market? Another example is the choice of a job or career. Is it better to work for a large, stable company with job security but slim chance for advancement, or is it better to join (or form) a new venture that offers less job security but more opportunity for advancement? To answer such questions, we must examine the ways that people can compare and choose among risky alternatives. We will do this by taking the following steps: 1. In order to compare the riskiness...
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