592,791 research outputs found
The prospects for mathematical logic in the twenty-first century
The four authors present their speculations about the future developments of
mathematical logic in the twenty-first century. The areas of recursion theory,
proof theory and logic for computer science, model theory, and set theory are
discussed independently.Comment: Association for Symbolic Logi
PERCEIVED EFFECTIVENESS OF FRAUD DETECTION AUDIT PROCEDURES IN GOODS AND SERVICES EXPENDITURES
The aims of this research is to examine the perceptions of auditors about
the effectiveness of standard audit procedures in detecting fraud in goods and
services expenditures.
The population of this study is BPK RI’s auditors in AKN I, AKN II, AKN
III, AKN IV, AKN V, and AKN VI. Research sample obtained in this study is 34
auditors. Respondents were given a questionnaire and asked to respond within
five Likert scale. Data were analyzed using one-sample t-test and independent
sample t-test.
The result showed that there are some standard audit procedures in goods
and services expenditures that are perceived as more effective and others are
perceived as moderately effective. It is found that there are no significant
differences in the perceiving the effectiveness of standard audit procedures
between less experienced auditor and more experienced auditor. The study has
also found that there are only one procedure that has significant difference in the
perceived effectiveness of standard audit procedure between male auditor and
female auditor
The descriptive theory of represented spaces
This is a survey on the ongoing development of a descriptive theory of
represented spaces, which is intended as an extension of both classical and
effective descriptive set theory to deal with both sets and functions between
represented spaces. Most material is from work-in-progress, and thus there may
be a stronger focus on projects involving the author than an objective survey
would merit.Comment: survey of work-in-progres
A critical rationalist approach to organizational learning: testing the theories held by managers
The common wisdom is that Popper's critical rationalism, a method aimed at knowledge validation through falsification of theories, is inadequate for managers in organizations. This study falsifies this argument in three phases: first, it specifies the obstructers that prevent the method from being employed; second, the critical rationalist method is adapted for strategic management purposes; last, the method and the hypotheses are tested via action research. Conclusions are that once the obstructers are omitted the method is applicable and effective
Pedagogy, curriculum, teaching practices and teacher education in developing countries
This rigorous literature review focused on pedagogy, curriculum, teaching practices and teacher education in developing countries. It aimed to:
1. review existing evidence on the review topic to inform programme design and policy making undertaken by the DFID, other agencies and researchers
2. identify critical evidence gaps to guide the development of future research programme
Ownership structure, board characteristics, and tax aggressiveness
Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and thus have lower ETRs. Corporate governance has been continuously receiving attention in literature across different fields and can affect a firm’s tax strategy through its control mechanism. This thesis investigates how corporate governance influences a firm’s tax aggressiveness. The main hypothesis of this thesis is whether firms with good corporate governance will have less incentives and opportunities to manage tax aggressively. Specifically, I take advantages of the distinct institutional settings in China to study whether the Chinese firm’s tax aggressiveness is affected by ownership structure and the characteristics of board of directors. Using all non-financial listed companies in the Chinese A-share market during 2003 and 2009 period, I find that firms with state-controlled nature and lower proportion of controlling shares pursue less aggressive tax strategies and maintain higher ETRs. In addition, my finding is consistent with prior literature that a higher percentage of the boards’ shareholdings and dual service duties performed by the board chairman result in lower ETRs. However, I do not find a significant relationship between the percentage of independent directors and tax aggressiveness which may suggest the ineffective role of independent directors in China
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