...6 In my opinion Hope was not justified in deciding that the costs were for tooling modifications. There was not sufficient evidence to come to this conclusion, just some complicated explanations from USSC and inaccurate purchase orders and invoices. The evidence was not relevant to the audit objective. The specific products with modifications should have been traced back to their purchase orders. Instead the auditors just took the explanation of these orders from management. Finally the reliability of the evidence was not high, USSC had a lot to lose if it was concluded that they were indeed general production and the General Manger for Lacey had changed his position numerous times. The only reliable evidence was that of the independent law firm that concluded the purchase orders and invoices were not for tooling modifications. 5 The evidence that hope collected that supports USSC's claim that the charges in question were in fact for tooling modifications was the General Manager of Lacey Corporation (A division of Barden Corporation) goes back on his previous statement and confirms that the purchase orders and invoices were in fact for tooling modifications. USSC explained their position and said that they had instructed Lacey to make certain tooling changes that would result in improved efficiency in production of USSC products. When the audit team asked to take a tour of the Lacey plant to examine the actual production process the Lacey General Manger informed the audit...
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...Institutional holding and market friction Ping-Wen Sun Louisiana State University psun1@lsu.edu Abstract This study investigates the relationship between the institutional holding and the stock’s market friction measure. According to Sun’s (2007) findings, I use Hou and Moskowitz’s (2005) price delay measure (D1) and Liu’s (2006) liquidity measure (LM12) to proxy for a stock’s market friction. I find that a higher total institutional holding tends to decrease a stock’s price delay measure, but institutional holding exhibits a U-shaped relationship with a stock’s LM12 measure. However, as the number of institutions increases, the stock’s market friction decreases. In terms of different types of institutional holdings, higher total block holding or higher top five institutional holding of a stock increases a stock’s market friction level. Furthermore, in contrast to Agarwal’s (2007) findings, higher independent long term institutional holding and risk averse institutional holding tends to decrease a stock’s market friction level. Institutional holding and market friction Abstract This study investigates the relationship between the institutional holding and the stock’s market friction measure. According to Sun’s (2007) findings, I use Hou and Moskowitz’s (2005) price delay measure (D1) and Liu’s (2006) liquidity measure (LM12) to proxy for a stock’s market friction. I find that a higher total institutional holding tends to decrease a stock’s price delay measure, but institutional...
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...1. LE OFFERTE PUBBLICHE INIZIALI Con questo primo capitolo si vuole fornire una overview generale sulle offerte pubbliche inziali (in inglese Initial Public Offerings, ovvero IPOs). In particolare verranno presentati i contributi teorici della letteratura sul processo di quotazione e si andranno a definire quelle che sono le motivazioni, i ruoli e gli attori coinvolti in tale processo. Le IPO sono uno degli eventi di maggiore importanza e magnitudo nel ciclo di vita di una impresa, in quanto l’ammissione alla negoziazione dei titoli comporta una modifica alla struttura legale e di controllo dell’impresa. Il management infatti non deve rispondere solamente ad un gruppo concentrato di azionisti, bensì dovrà dare risposte ad un insieme insieme ben più disperso di investitori. Inoltre una IPO può impattare significativamente anche su quella che è la struttura finanziaria dell’impresa e pertanto sul valore d’impresa stesso. Esistono infatti diverse modalità con le quali si possono svolgere le offerte pubbliche iniziali. Una prima opzione è tramite le Offerte Pubbliche di Vendita (OPV). In questo caso gli azionisti già esistenti cedono sul mercato una frazione o la totalità del capitale da loro detenuto. Con questa modalità dunque gli azionisti dell’impresa raccolgono liquidità per se, ma non avviene una conseguente raccolta di capitale per l’impresa. Una seconda opzione è l’Offerta pubblica di sottoscrizione (OPS). Questa modalità consiste in un vero e proprio aumento di capitale...
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...Türkiye doğal gaz piyasası Beklentiler, gelişmeler 2012 Mart 2012 Yazar hakkında Erdinç Özen Serbest Danışman, ODTÜ Elektrik Elektronik Mühendisliği Bölümü mezunudur. BOTAŞ’ta 1988 – 2011 yılları arasında çalıştı. 2002 ile 2009 yılları arasında Doğal Gaz İşletmeleri Bölge Müdür Yardımcısı olarak görev yaptığı dönemde, BOTAŞ’ın İletim Şebekesine Üçüncü Taraf Erişimine dair çalışmaları yönetti. Yine bu dönemde doğal gaz sektörü müktesebat uyumuna dair bazı AB projelerinde Kıdemli Proje Yöneticisi olarak yer almıştır. Doğal Gaz sektörüne dair mevzuat, anlaşmalar ve işletmeciliğe ilişkin deneyim sahibidir. İçindekiler Giriş 1. Türkiye’deki düzenleyici çerçeve, pazar durumu ve doğal gaz piyasasında yaşanan gelişmeler 1.1 Düzenleyici çerçeve 1.1.1 Ayrışma 1.1.2 Altyapıya erişim 1.1.3 İthalat/Alım serbestisi 1.1.4 Toptan satış 1.1.5 Tarifeler 1.2 Pazar 1.2.1 Talep 1.2.2 Arz 1.2.3 Arz / Talep projeksiyonu 1.3 Piyasa faaliyetlerinde yaşanan gelişmeler 1.3.1 İthalat 1.3.2 İhracat 1.3.3 İletim 1.3.4 Depolama 1.3.5 Toptan satış 1.3.6 Dağıtım 8 10 10 11 12 13 13 14 15 15 16 18 19 19 23 24 32 37 43 2. Avrupa Birliği'nde doğal gaz piyasasına ilişkin düzenleyici çerçevede yaşanan gelişmeler, Türkiye’nin uluslararası projeleri 2.1 Düzenleyici çerçeve 2.1.1 Üçüncü gaz direktifi, 2009/73/EC 2.1.2 Yönetmelik 715/2009/EC 2.1.3 Yönetmelik 713/2009 2.2 Komşu coğrafyalar ile gaz ticaretine dair ilişkiler 2.3 Türkiye geçişli transit projeler, türkiye’nin enerji terminali olma...
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...PhDbox.in, your guide to professional PhD thesis PhDbox.in is one of its kind research consultancies which provides PhD students superior quality PhD thesis writing and editing services. With our expertise and extensive presence in the field of research, we are assisting PhD students across India. The thesis proposal is one of the utmost important aspects of PhD. However, due to lack of knowledge and experience, many students struggle to deliver a proper PhD thesis paper. On the other hand, a quality research paper needs end-to-end knowledge of the research methodologies and the subject. Not only is that, the presentation and logical flow of the content equally important to achieve a good grade. At PhDbox.in, our services range from helping students preparing their thesis proposal to helping them in all aspects of their PhD, including editing the research papers. We have a team of highly professional academic writers from the best universities across the world, who help us deliver the best in quality research papers. Their proficiency also helps us to offer consulting services in different subjects. However, it is not only the quality, our customised services, 24/7 customer services, on time project delivery and 100% plagiarism free services also make us unique. During the research paper creation process, our team helps the students with prompt service at all the required stages. Nevertheless, our service is affordable to all the PhD students. On top of that, we provide discount...
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...MPhil/PhD Research, Presentation and Professional Skills Workshops, 2009/10 James Banks and Andrew Chesher These reading and presentation workshops will take place Wednesdays from 11-1 in room 321. The first meeting will be on 7 October 2009. Overview The goal of this set of courses is to teach 2nd year MPhil/PhD students the basic knowledge and skills required for conducting top level research in Economics, writing a PhD thesis, communicating PhD research to others, and interacting with the academic community. We also give an introduction to some of the basic tasks, responsibilities and duties of being a PhD student and then, subsequently, an academic economist. Finally, the courses are intended to support students in the first stages of their written PhD work which leads to the transfer seminar, by providing structured advice and discussion, and by stimulating discussion among students about their work. Courses (dates subject to confirmation) 1: Introduction to PhD research in Economics at UCL Dates: 7, 21 October What is this set of workshops about? Brief introduction of everybody What does UCL Economics department expect from its research students? What does UCL Economics expect from its Teaching Assistants? What does it mean to be an Economist? Professional Etiquette Readings: Don Davis’s guide to choosing a research topic http://tinyurl.com/brsfv8 Richard Hamming, “You and Your Research” http://www.cs.virginia.edu/~robins/YouAndYourResearch.pdf Dan Hamermesh’s website:...
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...LINGYAO LI 9308 Cherry Hill Road, APT410, College Park, MD 20740 Phone: 202-355-5281│Email: lilingyao@hotmail.com EDUCATION Department of Civil Engineering, University of Maryland (UMD) PhD, Project Management│Current GPA 3.67/4.00 College Park, MD Expected May, 2019 College of Ship Engineering, Harbin Engineering University (HEU) Harbin, China M.S., Naval Architecture & Marine Engineering│GPA 3.75/4.00 Sept.2012 ~ Jun.2014 Awards: China National Scholarship; Merit Student in Heilongjiang Province (Top 5/180). College of Ship Engineering, Harbin Engineering University (HEU) Harbin, China B.S., Naval Architecture & Marine Engineering│GPA 3.65/4.00 Sept.2008 ~ Jun.2012 Minor, Business Administration│GPA 3.53/4.00 Sept.2010 ~ Jan.2012 nd Awards: Graduation with Honors, Merit Student, 2 Class Scholarship and etc. (7times). PROFESSIONAL EXPERIENCE PROJECT EXPERIENCE Scheduling Modeling & Coordination Mechanism Based on MAS for Marine Equipment Project Researcher│China Natural Science Foundation Project Jun.2013 ~ Jun.2014 Built scheduling model and coordination mechanism based on Multi-agent System (MAS) theory. Developed a collaborative scheduling system using Oracle database and MyEclipse. Designed Improved Genetic Algorithm (IGA) for multi-objective scheduling under resource conflicts. Information Management Technology of Jack-up Drilling Platform Construction Analyst│China National 12th Five-year Plan Major Scientific Project Mar...
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...The Pendulum of PhD Student Role Identity David M. Penn Walden University April 12, 2015 The Pendulum of PhD Student Role Identity Bansel (2011) noted that as citizens traverse through life, each individual develops a framework of his or her own role identity and how the interpretation of identity interacts within the interpersonal, societal, and academic landscape (pp. 544). This development of role identity owes its genesis to the social-psychological disciplines as emergent and ephemeral rather than a static concept (p. 550). Jazvac-Martek (2009) asserted that the defining of academic identities is integral to the pursuit of all aspects of life but especially salient when focused on the PhD student, an area that lacks significant research and data (pp. 253-554). Barnacle and Mewburn (2010) contend that what the PhD track commitment requires, as a lifestyle, is an evolution in how we as students see ourselves and how we see our emerging roles in society (pp. 433-444). Jazvac-Martek (2009) compares the doctoral student’s journey is a transformative “rite-of-passage” for those who seek to embed academic inquiry into every aspect of his or her life and utilize the knowledge gleaned to further the common good of society as scholar-practitioners (pp. 253-262). According to Jazvac-Martek (2009), she reported that there needs to be perspicuous and prescribed support structures in doctoral education so that the doctoral students may come to understand his or her identity as...
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...The relationship between students’ study habits, happiness and depression Susan Bahrami, PhD,* Saeed Rajaeepour, PhD,** Hasan Ashrafi Rizi, PhD,*** Monereh Zahmatkesh, BA,**** and Zahra Nematolahi, BA**** Author information ► Article notes ► Copyright and License information ► This article has been cited by other articles in PMC. ------------------------------------------------- Abstract BACKGROUND: One of the important requirements for cultural, social and even economic development is having a book-loving nation. In order to achieve this, there is a need for purposeful and continuous programming. The purpose of this research was to determine the relationship between students’ study habits, happiness and depression in Isfahan University of Medical Science. METHODS: This research was a kind of descriptive and correlation survey. Statistical population included all MSc and PhD students in the second semester of the Isfahan University of Medical Science (263 students). In this research, stratified and random sampling was used in which a sample of 100 students was selected. Data collection instruments were Beck Depression Inventory (BDI), Oxford Happiness Inventory and a researcher-made questionnaire to determine the amount of students’ study. Validity of this questionnaires was determined by structure and content related validity and its reliability was calculated by Cronbach's alpha coefficient for the first (r = 0.94), second (r = 0.91) and third (r = 0.85) questionnaire...
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...DISTRIBUTION OF LAPTOP BY SADIA ASLAM, Hard work has been considered a culmination of success .Lack of it, leads towards the edge of deterioration and darkness. Hard work is always ‘’key word’’ spoke by ancestors to make us aware its fruit. A student regardless of his/her affiliation to university or college always tries to gain prominent position in exams .None gratifies him either his post or employment but only the ‘’appreciation’’ joined by teachers, elders and dears. A chance also comes in our life to ‘’admiration’’ the form of laptop distributed by the government to polish the facilities of students and to include the spirit of progress. I really salute them, who have suggested to ‘bestow laptop to the proficient learns. Many of us consider that it is a kind to political propaganda but I myself ignores and rejects it, why a reasonable politic will spend his millions and billions in laptop’s division. This division is actually an undeniable blessing for those who have attained but what to speak of rest? It has been a fair distribution, Is there any right of private students who are still continuing their studies and are in constant struggle to quench the thirst of the knowledge. We are all Pakistani? Pakistan has been established in the name of ‘’equality’’ .Where is equality? I want...
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...Paper The students’ degree of preference for residence hall facilities and amenities, study of a developing country Fatemeh Khozaei1*, Ahmad Sanusi Hassan1 and T Ramayah2 1 School of Housing Building and Planning, Universiti Sains, Malaysia. 2 School of management, Universiti Sains, Malaysia. Accepted 15 June, 2011 The main purpose of this study was to explore the degree of university residence hall students’ preferences for some facilities and amenities. With a case study of a developing country, this paper also aimed to determine whether the mean score of these preferences differed significantly with regard to students’ gender, nationality, race and study level. Structured questionnaires were administrated to 850 residence hall students, and 752 questionnaires were usable out of these numbers. The result of the study indicated that free internet access, lockable storage space and mirror inside student’s room, water machine and variety of food in food stall were the 5 most preferred facilities in the residence halls. Additionally, this study highlighted the importance of some specific facilities such as kitchen, laundry monitoring system and 24 h available taxi from students’ perspective. It was found that students had a great interest to these facilities as well. The research further uncovered a significant difference among male and female students, race and study level on their degree of preferences. Undergraduates, Chinese, and female students reported...
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...The various academic pressures inflicted upon students cause increased stress and anxiety which can impact mental health. Although everyone has experienced the pressures of stress and anxiety at least once in their lives, many do not understand the difference between them or that there is one at all. While stress is “a response to a threat in a situation”, anxiety is the body’s reaction to that stress (“Anxiety and Disorders at School” & “Stress”). There are many different types of anxiety. The most common anxiety disorders found in teenagers and young adults follow: Generalized Anxiety Disorder is classified by the “persistent, excessive and unrealistic worry about everyday things.” Meanwhile Panic Disorder is the spontaneous panic attacks...
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... Introduction This research is composed of effective study habits that will help students in studying especially college student. It aims to give information or advice and even strategies that can help students and this can increase their grade. Students are usually had problems in terms of studying that’s why we conduct this research. This research mainly helped students to improved their study habits and earn a higher grade. These list of effective study habits can also advised to teachers to teach students so it also help them in teaching students. This topic is worth studying because it can help the researchers and also the students who will read this research. Studying is a never-ending cycle because everyday we are learning something new. Studying also can make our brain in the track and keep processing our brain. This study can help teachers to have a interesting way to teach students so that they had fun and they learn something. Now in our modern day, Internet can help students in case of studying. Internet can be good and can be bad for students. In this research we can help students so that they will learn and realize new things and by this we can also help them in their studies and have a new inspiration to study more. According to the PhD defended by lecturer Amaia Irazusta Astiazaran at the University of the Basque Country analysing eating habits of the university students and their effect on the health of these young people. From early childhood to adolescence...
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...For students in Australia however, the problem is a little more difficult. You need to find an online essay writing service that understands you and your needs. We do. We know that what may be a good essay in the US or even the UK, doesn’t cut it in Australia. Our company has contracted with the best academic writers Australia has to offer. Writers who know your needs and the expectations of your professors. Writers who can and do deliver high-quality, well graded papers. Reasons to choose our Australian online essay writing service We guarantee our work to be completely original, no worries about plagiarism here. We tailor the content to your requirements. We only hire writers that have a Master’s or PhD degree. Then, we only give them assignments for papers in their specific field of expertise. What this means for you, is that your essay will be completed by an expert who understands the subject matter and can make your paper shine. Your paper will be assigned to an Australian writer who will follow your required essay structure and return to you excellent content of the highest quality. Our rates are affordable. You get a fair price for every academic essay you buy from us. Save even more when you apply one of the available discount codes. Don’t like what you received from our writer? Not to worry, we have a Free Revisions policy. We aren’t satisfied until you are. Our 24/7 support team is at your disposal to answer any questions you have before you order or throughout...
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...Studies Prof. Dr. S. M. Abbas Faculty of Medicine Prof. Khursheed A. Hashmi Faculty of Law Prof. Dr. Darakhshan J. Haleem – Dean Faculty of Science (Caretaker) Faculty of Engineering Prof. Dr. ZafarIqbal – Dean Faculty of Arts (Caretaker)Faculty of Education University of Karachi Page 3 ADMISSION PROSPECTUS STUDENTS’ STUDENTS’ AFFAIRS o look after students affairs, in general, and to supervise their extra-curricular activities in particular, an office of Advisor Students’ Affairs is situated at the first floor of the Administration block. Teachers and the staff are available for the students’ guidance. 2012 M.Phil./Ph.D theses to students of various departments of the University. LEJ Digital Library is also available at the campus that can be used by all the students to access a large number of books or journals on-line. T Transport: Over 24,000 students come to the campus from different parts of the city on daily basis. It is difficult to facilitate every student with the transport facility. However, the University tries its best to provide a limited transport facility to its students. Schedule of point buses that provide pick and drop service to the students, at highly subsidized fare, is announced by the transport office in...
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