Social and Management Sciences Volume 2 Number 2 April 2009 ISSN 1504-8446 International Journal of Social and Management Sciences is a multidisciplinary peer-reviewed journal devoted to publishing research papers in all related fields of social and management sciences. Contents THE EFFECTS OF INQUIRY-BASED AND COMPETITIVE LEARNING STRATEGIES ON ACADEMIC PERFOMANCE OF SENIOR SECONDARY SCHOOL STUDENTS IN PHYSICS ...................................................................................
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and Applications The state of accounting in Egypt: a case Khaled Dahawy The American University in Cairo Nermeen F. Shehata Cairo University Tad Ransopher Georgia State University Abstract Egypt, one of the largest Middle East economies, is beginning its transition to a market economy. As a developing nation, Egypt has witnessed several changes in its accounting system during last two decades. This case provides an analysis of the Egyptian accounting system with emphasis on the development
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AUDITING THEORY TESTBANKS / REVIEWERS 1. When an auditor believes that an understanding with the client has not been established, he or she should ordinarily a. Perform the audit with increase professional skepticism. b. Decline to accept or perform the audit. c. Assess control risk at the maximum level and perform a primarily substantive audit. d. Modify the scope of the audit to reflect an increased risk of material misstatement due to fraud. 2. An auditor should design
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Kapitel 1 Normative (prescriptive) accounting theory Inte baserad på empiriska tester (som positive teorier är) utan de är baserade på vad researcher tror ska eller borde inträffa vid särskilda omständigheter. Teorier som föreskriver (prescribe) istället för förklarar (describe) särskilda handlingar kallas för normativa teorier eftersom att dom baseras på normer som researchern som lägger fram teorierna har. T.ex. säger hur vi ska ta till oss och använda redovisningsmetoder. Kapitel 2
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important mentors, colleagues, and collaborators. ACCOUNTING AND MANAGEMENT Chattopadhyay, Akash , Matthew R. Lyle, and Charles C.Y. Wang. “Accounting Data, Market Values and the Cross-Section of Expected Returns Worldwide.” Working Paper, April 2015. (Revise and resubmit to Journal of Accounting and Economics.) Gow, Ian D., Sa-Pyung Sean Shin, and Suraj Srinivasan. “Activist Directors: Determinants and Consequences.” HBS Working Paper 14-120, June 2014. Gow, Ian D., Sa-Pyung Sean Shin, and
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CHAPTER 1 AN INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING Answers to Review Questions 1-1 The study of auditing is more conceptual in nature compared to other accounting courses. Rather than focusing on learning the rules, techniques, and computations required to prepare financial statements, auditing emphasizes learning a framework of analytical and logical skills to evaluate the relevance and reliability of the systems and processes responsible for financial information, as
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Chapter 1: Auditing: Integral to the Economy 5 copy 1. The need for assurance services arises because the interests of the users of information may be different from that of the interests of those responsible for providing information. True False 2. A financial statement audit is a systematic process of objectively obtaining and evaluating evidence. True False True False True False True False 3. Auditors should
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world, economic uncertainty and threats to security will spread instead. Most importantly, the real estate spectrum includes a diverse group of citizens, governments, civil societies, and corporations that share power, often in inequitable ways. This paper looks at the role of the independent real estate valuer in examining the current distribution of the wavelengths that make up the continuum of real estate and capital markets. It examines the strands that make up this spectrum and offers suggestions
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Cost Accounting David Norris Western Governors University Accounting doesn’t have the best reputation but for as long as there has been money, there has been a need for accounting. Long gone are the days of the smoke filled room piled floor to ceiling with the leger books of the entrepreneur. Using state of the art technology and creative techniques, today’s accounting is a vital component of the corporate world helping to build financial foundations that encourage long
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P R E FAC E THE ACCOUNTING ENVIRONMENT Accounting is the most employable, sought-after major for 2009, according to entrylevel job site CollegeGrad.com. One reason for this interest is found in the statement by former Secretary of the Treasury and Economic Advisor to the President, Lawrence Summers. He noted that the single-most important innovation shaping our capital markets was the idea of generally accepted accounting principles (GAAP). We agree with Mr. Summers. Relevant and reliable financial
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