Language of Change

Changing organizational culture is a challenging undertaking, especially when it is attempted through a global change in systems and processes, such as Enterprise Resource Planning (ERP) Implementations. During these transformations, organizations desire alignment between people at different levels and across various parts of the organization; and communication is considered a critical factor to developed shared meaning leading towards alignment. This research redefines alignment as a dynamic push-pull communication model for change in which the traditional top-down “push” communication frames the overall purpose and objectives of a change while the deeper-level “pull” communication helps employees make sense of the change—what the change means to them and their departments. Research was conducted through semi-structured interviews of employees of a global entertainment and media company that is doing an ERP implementation to change the culture of their home-video division from creative high-margin mindset to process efficiency driven organization can reduce its costs to improve its eroding profit margins. Various aspects of communication, such as boundary objects and stories, are analyzed to understand how they lead to alignment and misalignment as the ERP-driven change unfolds

Narrowing the Gap between Tax Law and Accounting

Accounting income and taxable income are both designed to capture the economic activities of an entity based on their own rules and assumptions. Despite all the differences in reporting objectives and measurement methods, accounting income forms the starting point for determining taxable income. This suggests that much of accountants use of consistency and matching principles flows through to the legal measure of taxable income. This thesis argues that the principles in some select areas of financial reporting can be sanctioned more explicitly and enacted into the Income Tax Act (ITA) in determining the taxable income of corporations. It also recommends a new reporting schedule that requires taxpayers to disclose greater reconciliation between accounting and taxable incomes in a limited number of areas subject to any statutory or legal provisions to the contrary. The booktax income gap can be divided into two components: a conceptual gap in computing income or profit and a second gap arising from policy-based deductions and/or aggressive tax planning. The conceptual gap is mostly due to different rules for the calculation of income based on section 9 of the ITA and case law in contrast to the rules for calculating book income based on accounting principles, such as International Financial Reporting Standards (IFRS). The second type of gap arises due to policy-based deductions in the ITA that may allow for more or less generous deductions or write-offs compared to accounting rules. This gap can also be caused by aggressive tax planning. This thesis contributes to the literature by exploring economic, accounting, and legal definitions of income in a setting with more recent business transactions. It estimates the gap between accounting income and taxable income based on the historical data of Canadian companies and the reasons why they may have diverged in recent years. It also argues why narrowing the gaps may be desirable at least in some select areas. While this study was being conducted, the federal government introduced an elective mark-to-market regime for derivatives an illustration of one of this dissertations recommendations

Power Emission Enhancement of Light Emitting Diode by Using InN based Quantum Dot

AbstractThis paper highlights the enhancement of emitted power from light emitting diodes using InN based quantum dot in the active layer of the device structure. We have developed mathematical models and analyzed numerically the temperature dependence of the degradation rate of the device lifetime, the effect of light transmission factor and the operating time on the power emitted from the light emitting diodes. The results obtained by using InN based quantum dot in the active layer of the device have been compared with those obtained by using InP based quantum dot in the active layer of the device. The comparison results reveal that the degradation rate of the device has been reduced and the power emission has been enhanced significantly by using InN based quantum dot in the active layer of the device. It can be then concluded that InN based quantun dot will bring a revolusionary changes in the performance improvement of LEDs in the near future

Narrowing the Gap between Tax Law and Accounting

Accounting income and taxable income are both designed to capture the economic activities of an entity based on their own rules and assumptions. Despite all the differences in reporting objectives and measurement methods, accounting income forms the starting point for determining taxable income. This suggests that much of accountants use of consistency and matching principles flows through to the legal measure of taxable income. This thesis argues that the principles in some select areas of financial reporting can be sanctioned more explicitly and enacted into the Income Tax Act (ITA) in determining the taxable income of corporations. It also recommends a new reporting schedule that requires taxpayers to disclose greater reconciliation between accounting and taxable incomes in a limited number of areas subject to any statutory or legal provisions to the contrary. The booktax income gap can be divided into two components: a conceptual gap in computing income or profit and a second gap arising from policy-based deductions and/or aggressive tax planning. The conceptual gap is mostly due to different rules for the calculation of income based on section 9 of the ITA and case law in contrast to the rules for calculating book income based on accounting principles, such as International Financial Reporting Standards (IFRS). The second type of gap arises due to policy-based deductions in the ITA that may allow for more or less generous deductions or write-offs compared to accounting rules. This gap can also be caused by aggressive tax planning. This thesis contributes to the literature by exploring economic, accounting, and legal definitions of income in a setting with more recent business transactions. It estimates the gap between accounting income and taxable income based on the historical data of Canadian companies and the reasons why they may have diverged in recent years. It also argues why narrowing the gaps may be desirable at least in some select areas. While this study was being conducted, the federal government introduced an elective mark-to-market regime for derivatives an illustration of one of this dissertations recommendations

Trends of Income Inequality and Polarisation in Pakistan for the Period 1990-2008

Trends of income inequality and polarisation previously were calculated by Arshad, et al. (2008) in Pakistan for the period of 04 years from 1992-93 to 2001-02, using Gini-coefficient and Bossert and Schworm (2006) measures respectively. Empirical analysis of polarisation has huge importance in the economic policy making. However, polarisation has been less probed, rather un-explored phenomenon. So far only a handful studies have been conducted on this topic and most of the covered western countries with an exception of India. This research area appears to be unexplored in Pakistan, except for a few studies which led to the foundation for the present study

HYBRID BONE SCINTIGRAPHY IN GASTROINTESTINAL MALIGNANCIES – INSTITUTIONAL EXPERIENCE

Objective: Bone metastases in gastrointestinal (GI) malignancies are uncommon and known to be predominantly lytic thus rendering a limited role for conventional bone scintigraphy. The aim of the study is to review Tc99m MDP bone scans performed in patients with known GI malignancy and the utility of Single-photon emission computed tomography (SPECT)/CT in characterization of bone lesions.Methods: Retrospective review of bone scans was done from June 2014 to December 2016 in patients with known GI malignancy, using electronic Hospital Information System.Results: A total of 110 patients (60 males, 50 females; Age range: 22–84 years, Mean Age 51.4 years with SD of 14.8) had bone scan over a period of 30 months. The commonest indications for referral were suspected bone metastasis on other imaging modalities including [CT (n = 56), Magnetic resonance imaging (n = 10), Positron emission tomography/CT (n = 6)], musculoskeletal pain (n = 37), pathological fracture (n = 1), neurological symptoms (n = 1), hypercalcemia (n = 1) and others (n =14) including restaging workup etc. Metastatic lesions were identified in 32 (29%) patients whereas 78 (71%) patients had benign non-aggressive lesions leading to normal bone scans. Among 32 patients with osseous metastasis, 8 (25%) patients had unifocal lesion; axial skeleton (n = 2) appendicular skeleton (n = 6), 24 (75%) patients had multifocal lesions; axial skeleton (n = 6), appendicular skeleton (n = 6) and both axial + appendicular (n = 12). Four (12%) patients had concurrent visceral metastases. In our cohort, based on the location of primary tumour, the frequencies of osseous metastasis were; esophagus = 15 out of 43 (35%), gastric = 7 out of 18 (39 %), gastro-esophageal junction = 1 out of 8 (1.5%) and colorectal = 9 out of 40 (22.5). SPECT/CT was acquired in 29 out of 110 patients, which characterized metastatic lesions (n = 12) and benign looking non-aggressive entities (n =17). Overall, bone scan upstaged disease in 31% and down staged 15% patients.Conclusion: Bone metastases in GI malignancies, though uncommon, show an aggressive pattern, with axial and appendicular involvement, and can be readily identified with hybrid bone scintigraphy in symptomatic patients. Key words: Hybrid imaging, Tc99m MDP, bone metastases, gastrointestinal malignancie

Minimization of Threshold-Current Dependence of Quantum Dot Laser Using InN

This paper focuses on the effect of threshold current density on different characteristics of quantum dot based laser. To investigate the effect, different characteristics have been analyzed using quantum dot as the active layer material of the laser structure. Performance improvement of quantum dot laser using InN has been achieved in terms of minimization of the threshold current dependence such as mirror loss, modal gain, turn-on delay and so forth. Numerical results have been analyzed considering the values of threshold current densities of GaN, AlN and InN based quantum dot lasers. Analytical results show that internal loss increases linearly with the increase of the threshold current density. However, other characteristics like mirror loss, modal gain, turn-on delay have nonlinear dependence on the threshold current density for any material used in the active layer. The threshold current density of InN quantum dot based laser is lower than that of other existing quantum dot based lasers. Analytical results ascertained that mirror loss has been increased a little bit. Conversely, internal loss and modal gain have been minimized considerably using InN based quantum dot in the active layer of the laser structure. In addition, turn-on delay time has been also minimized significantly

The role of small and medium enterprises and poverty in Pakistan: An empirical analysis

The role of Small and Medium Enterprises (SMEs) is very important in economic growth, employment generation and poverty alleviation. Annual time series data has been used to examine the impact of SMEs on poverty in Pakistan for the period between 1972 and 2007. Log-linear autoregressive model has been estimated by Ordinary Least Squares (OLS) method using one year previous value of HCR as explanatory variable. The results of the study confirm a strong and negative impact of small scale industries’ output on poverty levels in Pakistan. The economic policy makers must focus on the establishment of formal financial markets to overcome the financial constraints faced by the SME sector in Pakistan. Simplification of lending procedures, enforcement of credit rights, and reduction in credit costs would be helpful for the establishment of robust SME sector in Pakistan