522,133 research outputs found

    Stakeholder influence on corporate strategies over time

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    Modern management reporting on its company’s performance is influenced by individuals’ ethical considerations. Stakeholders’ philosophies have continued to change over the last 75 years affecting reporting systems for companies reporting information internally and externally. These fundamental changes in philosophy have affected how information is conveyed. We are not claiming that only one philosophical view point dominates companies reporting practices, but there does appear to be a changing trend of philosophies building on one another. We use resource dependence theory in relationship to a decision making model to explain changing stakeholders positions over time. This paper argues that six dominant philosophical theories have influenced the way individuals and organizations report financial and other information. Further, these philoso phies then are depicted in a model that helps us to understand what influences companies to present them selves to the outside world. A vignette is used to depict changing philosophical views for several companies’ management report over 75 yearsPublicad

    GCS programmer's manual

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    A variety of instructions to be used in the development of implementations of software for the Guidance and Control Software (GCS) project is described. This document fulfills the Radio Technical Commission for Aeronautics RTCA/DO-178A guidelines, 'Software Considerations in Airborne Systems and Equipment Certification' requirements for document No. 4, which specifies the information necessary for understanding and programming the host computer, and document No. 12, which specifies the software design and implementation standards that are applicable to the software development and testing process. Information on the following subjects is contained: activity recording, communication protocol, coding standards, change management, error handling, design standards, problem reporting, module testing logs, documentation formats, accuracy requirements, and programmer responsibilities

    Interim considerations : Preparing for the potential management of anaphylaxis after COVID-19 vaccination

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    Anaphylaxis, an acute and potentially life-threatening allergic reaction, has been reported rarely following COVID-19 vaccination. These interim considerations provide recommendations on assessment and management of anaphylaxis following COVID-19 vaccination. Detailed information on CDC recommendations for vaccination, including contraindications and precautions to vaccination, can be found in the Clinical Considerations for Use of COVID-19 Vaccines Currently Authorized in the United States. Patients should be screened prior to receipt of each vaccine dose, and those with a contraindication should not be vaccinated. A COVID-19 prevaccination questionnaire is available to assist with screening.Overview -- Personnel, medications, and supplies for assessing and managing anaphylaxis -- Routine observation periods following COVID-19 vaccination -- Early recognition of anaphylaxis -- Management of anaphylaxis at a COVID-19 vaccination location -- Considerations for anaphylaxis management in special populations -- Patient counseling -- Reporting anaphylaxis -- Additional resources -- References -- Previous Updates.2021991

    INDONESIAN EDUCATION POLICY AND MANAGEMENT: BOS FUND IN PRIMARY SCHOOLS

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    This article discusses the policy and management of Education: BOS Fund in Primary Schools. Based on Permendikbud No 161 of 2014 concerning Technical Guidelines for the Management of Regular School Operational Assistance Funds. BOS fund management has at least three indicators: Planning, implementation and reporting. These three indicators are the benchmark for managing BOS funds well. The research method uses a literature study with a meta-analysis of ten national journal review results based on BOS fund management indicators: Planning, implementation, and reporting. Results of this study: 1. Planning involves all school residents, including the principal, treasurer, teachers, employees, committees, and parents. This Planning is poured in the form of the preparation of RKAS. RKAS is made with various considerations and by the conditions of each elementary school. 2. The implementation of BOS fund management, starting with the withdrawal of funds; some are carried out in Dahab, and some are all at once; the collection adjusts to each condition and then allocates by the RKAS that has been made. The collection of BOS funds must be recorded in detail and clearly. As well as leaving a minimum balance as a precaution. 3. Reporting is carried out gradually and every day so that it is monitored in real and particular. This reporting is in the form of a unique BOS fund governance book.  Article visualizations

    The influence of human rights on land rights and spatial information

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    This paper reviews the growing influence of human rights issues on land rights, administration, management and tenure. In the last few decades, attention focussed on integrating economic and environmental considerations to achieve sustainable land use. The World Trade Organisation began in 1995. As a condition of membership, nations undertook legislative programmes aimed at reducing price distortions and barriers to international trade. Reducing trade barriers has direct effects on agricultural production as a major land use. Similarly, as signatories to the 1992 Rio Declaration, nations undertook caring for and reporting on the state of the environment. However, quality of life is also an issue in deciding what is sustainable development. The Universal Declaration of Human Rights, proclaimed in 1948, provided a framework for a series of international human rights conventions. These conventions now influence national legislative programmes. The purpose of this paper is to review some of the implications of human rights on rights in land and the production and use of spatial information

    Does Regulatory Environment affect Earnings Management in Transitional Economies? An Empirical Examination of the Financial Reporting Quality of Cross-Listed Firms of China and Hong Kong

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    This chapter provides evidence on the impact of regulatory environment on financial reporting quality of transitional economies. This study compares the financial reporting quality of Hong Kong firms which are cross-listed in mainland China with those of Hong Kong firms cross-listed in China using specific earnings management metrics (earnings smoothing, timely loss recognition, value relevance and managing towards earnings targets) under pre- and post-IFRS regimes. The financial reporting quality of Chinese A-share companies and Hong Kong listed companies are examined using earnings management measures. Using 2007 as base year, the study used a cumulative of −5 and +5 years of convergence experience which provide a total of 3,000 firm-year observations. In addition to regression analyses, we used the difference-in-difference analysis to check for the impact of regulatory environments on earnings management. Through the lens of contingency theory, our results indicate that the adoption of the new substantially IFRS-convergent accounting standards in China results in better financial reporting quality evidenced by less earning management. The empirical results further shows that accounting data are more value relevant for Hong Kong listed firms, and that firms listed in China are more likely to engage in accrual-based earnings management than in real earnings management activities. We established that different earnings management practices that are seemingly tolerable in one country may not be tolerable in another due to level of differences in the regulatory environments. The findings show that Hong Kong listed companies’ exhibit higher level of financial reporting quality than Chinese listed companies, which implies that the financial reporting quality under IFRS can be significantly different in regions with different institutional, economic and regulatory environments. The results imply that contingent factors such as country’s institutional structures, its extent of regulation and the strength of its investor protection environments impact on financial reporting quality particularly in transitional and emerging economies. As such, these factors need to be given appropriate considerations by financial reporting regulators and policy-makers interested in controlling earnings management practices among their corporations. This study is a high impact study considering that China plays a significant role in today’s globalised economy. This study is unique as it the first, that we are aware of, to compare real earnings activities against accrual-based earnings management in pre- and post-IFRS adoption periods within the Chinese and Hong Kong financial reporting environments, distinguishing between cross-listed and non-cross-listed firms.N/

    Impact of Job Complexity and Performance on CFO Compensation

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    Prior research suggests that Big 4 auditors provide higher quality audits by virtue of their large size. Still, the recent reforms mandated by the Sarbanes Oxley Act – by increasing client and auditor incentives for accurate reporting – may have narrowed audit quality differences across auditor groups. In this paper, we examine audit quality for Big 4 and Mid-tier auditors during 2003-06 and include clients of other smaller audit firms for comparison purposes. We examine actual audit quality (as proxied by earnings management metrics) as well as perceived audit quality (as proxied by the client- and year-specific eloading and ex ante equity risk premium metrics). We include in our analysis only those Big 4 clients for whom the Mid-tier firms are potentially viable as auditors. Relative to other smaller audit firm clients, we find Big 4 and Mid-tier audit clients to have (1) lower levels of accrual management, (2) higher levels of real earnings management, and (3) higher levels of investor-perceived accruals quality. In each case, we were unable to reject the null that Big 4 and Mid-tier audits are similar. However, we find Big 4 audit clients to have a lower client-specific ex ante equity risk premium relative to both Mid-tier and other smaller audit firm clients. Collectively, our findings indicate that in situations where a Mid-tier auditor is potentially viable, Big 4 clients could utilize a Mid-tier firm without adversely affecting audit quality. Still, the results suggest that Big 4 clients have a lower ex ante cost of equity capital which is likely related to the insurance considerations (“deep pockets”) – rather than the audit quality -- associated with having a Big 4 auditor.Auditor concentration, Audit quality, Earnings management, Cost of equity capital.

    An evaluative framework for assessing information management in watershed management: The case of the Grand River Conservation Authority (Ontario)

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    Watershed management has been rapidly evolving over the last 50 years. The current focus has been adaptive and ecosystem-based approaches to watershed management, redeïŹning roles, responsibilities, and relationships of watershed organizations. While entire management models need to be heavily scrutinized, the practices and policies surrounding information are fundamentally important. Information forms the understanding and knowledge for watershed decision-making. Watershed organizations need to be critical of the policies and practices affecting their collection, storage, processing, analysis, monitoring, and reporting of data and information. Among the Conservation Authorities, the GRCA has developed a proficiency at information management, doing it as well as any other watershed agency in the Province. Through interviewing participants involved in the information management process with the GRCA, drawing on experiences from other significant watershed management organizations, and reviewing the relevant literature, this research critically assesses information management practices. This supports the development of an evaluative framework for information management, designed to aid practitioners in the assessment of their own information practices and policies. SpeciïŹcally, this framework identifies areas for identifying areas in need of improvement within a watershed management agency, including information planning and design; data management, processing, and design; data management, processing, and analysis; information sharing and coordination; information management technology; and internal and external considerations

    Sustainability reporting and the professional accountant in Nigeria

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    We wish to acknowledge the funding assistance of the Institute of Chartered Accountants of Nigeria (ICAN) to conduct this study, to which we are grateful to the Council of the Institute for approving the research grant.Sustainability reporting is increasingly being mandated internationally, including in the emerging markets. The latest effort has been a proposal by International Integrated Reporting Council (IIRC) to integrate sustainability and financial reporting. Integrating sustainability and financial reporting presupposes the existence of sustainability reporting knowledge. This study seeks to gain an insight into the views, attitude and understanding of the concept of corporate sustainability and sustainability reporting by the Nigerian professional accountant who is expected to play a role in integrating sustainability and financial reporting in the Nigerian environment. Adopting an exploratory qualitative research design and snowball sampling survey, 1, 857 questionnaires were administered among Nigerian professional accountants out of which 860 usable responses were received. Analysis of the responses show that the accountants understand corporate sustainability as the incorporation of social and environmental concern in business decisions to ensure responsible business practices but within the context of shareholders value maximisation as opposed to being about the right thing to do. According to them sustainability is not about accountants helping corporations to internalise the cost of their externality or providing stakeholders with social and environmental accountability information. This is at variance with its original definition which emphasises meeting the needs of the present without compromising the ability of future generations to meet their own needs. They are of the view that corporations operating in industries with sustainability concerns in Nigeria may not be motivated to engage in sustainability reporting because of lack of public awareness and the non-applicability of most of the business cases for sustainability. As such sustainability reporting should be predicated upon effective regulation, enforcement and sanctions. However, the accountants are favourably disposed to corporations engaging in sustainability reporting; playing some roles in its reporting chain. They support an accounting standard on sustainability reporting as well as Financial Reporting Council of Nigeria (FRCN) mandating it. There is also evidence that the accountants’ sustainability knowledge derives 65% from international linkages and only 1% from the local accounting profession, with a high 24% claiming no knowledge of sustainability reporting. To this end the study recommends that the accounting profession should intervene to equip its members with the relevant knowledge of sustainability reporting and that the corporate reporting regulatory authorities should mandate sustainability reporting in the Nigerian environment.Final Published versio
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