Accounting for Goodwill: An Examination of Factors Influencing Management Preferences

Abstract—This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e. the factors influencing whether managements preferred immediate write-off or capitalisation-based approaches. The factors investigated are derived from contracting cost theory, and include those associated with debt covenant restrictions and profitbased management schemes. They also include non-agency contracting costs. A key feature of the design is that, compared to prior research, we specify more rigorously circumstances where such contracting cost effects are, or are not, likely to be binding. In addition, the paper investigates the effects on management preferences of their beliefs about revisions in market perceptions of their companies resulting from changes in goodwill accounting. Our results support certain contracting cost-based hypotheses, but they also indicate that management beliefs about changes in market perceptions of their companies constitute a strong influence on their preferences

Transformasi Identitas Gerakan dari “Petani” Menjadi “Masyarakat Adat”: Upaya Memahami Konflik Pembangunan Bandara Sultan Babullah di Ternate Maluku Utara”

Land conflict in Ternate have been in existence from the era of pre-independence to the present reform era. One example is the conflict over the development of Sultan Babullah Ternate Airport, which has victimized the peasant communities in the village of Tafure. This srudy used a strategy of qualitative method of research. It is intended to development of Sultan Babullah Ternate Airport, examine the formation and development of new social movements in Ternate and its relation to the issues of environmental and socio-economic impacts as well as the issues of ulayat (custom) land and the rights of custom communities, and determine to what extent the peasants' movements could become a solution to win the peasants' rights and at the same tme feasible as the forum to struggle for better life of peasants. This study found that the peasant communities initially launched protests to get the financial compensation for the land used for the airport and then in the next development they changed their movement identity from peasants to custom communities. It was also found that there were some factors that triggered the birth of the new social movement, for example lost farm land, lost housing land, disappearing acces to forest area, lost rights for custom land, lost houses or settlement, lost sources of livelihood or incomes, lost plantation land and cemetery, etc. The emergence of the peasants' social movement in Ternate is motivated by equal feeling of poor life and strong desire for a change However, the management of organizational aspects have not yet fully run well such as filing, financing, and work division. In its development, the peasant's movement has experienced some structural constraints, for example the weak position of peasants concerning the evidence of land ownership, while the cultural obstacle is the presence of internal conflicts or divisions in the movement

Haemorrhaging lesion in the breast: is there a role for embolisation?

Angiosarcoma of the breast is an extremely rare condition. This case illustrates the use of embolisation as a modality of treatment for primary breast angiosarcoma. No other case has been reported on the use of embolisation for this disorder

Do I trust my machine teammate? An investigation from perception to decision

© 2019 Copyright held by the owner/author(s). In the human-machine collaboration context, understanding the reason behind each human decision is critical for interpreting the performance of the human-machine team. Via an experimental study of a system with varied levels of accuracy, we describe how human trust interplays with system performance, human perception and decisions. It is revealed that humans are able to perceive the performance of automatic systems and themselves, and adjust their trust levels according to the accuracy of systems. The 70% system accuracy suggests to be a threshold between increasing and decreasing human trust and system usage. We have also shown that trust can be derived from a series of users' decisions rather than from a single one, and relates to the perceptions of users. A general framework depicting how trust and perception affect human decision making is proposed, which can be used as future guidelines for human-machine collaboration design

Manajemen Pendapatan Dan Pengecualian Pajak Pendapatan Di Malaysia

This study examines whether earnings management action was done in Malaysia for period of 1999. The study was based on abnormal accrual, continued by is spliting off to discretionary accrual and non-discretionary accrual by Jones\u27 model (1991). There were 295 companies registered in Kuala Lumpur Stock Exchange which had completed financial statement for the year of 1999-2000. Statistical analysis in this study shows that there is no strove evidence that the earnive management by income maximization that was motivated by the release of income tax exemption was applied in 1999 by income amximization that was motivated motivated by the release of tax income exemption was applied in 1999. The analysis is also done for the year of 2000, as the action of earning management in 1999 will have impact for the financial reporting in the following year. Thus, in can be identified that the finding in the year of 2000 will support the finding of the previous year

Optimization Of Wireless Pricing Scheme

The wireless service providers obtain surplus fromconsumers who applied the service. That pricing strategyis developed by considering the linearity factors, elasticityprice, price factors, acceptance factor and unit serviceprice. Previous researches are focussed on the introductionof the models in general. This new approach of the modelis by considering the model as the nonlinear programmingproblem that can be solved optimally using LINGO 13.0.The optimal solution could give information on decisionvariables and objective function to maximize the revenuefor the providers. The several objectives to be achieved byservice providers are by setting the increment ordecrement of price change due to QoS change and amountof QoS value

Factors Associated With Body Weight Status of Iranian Postgraduate Students in University of Putra Malaysia

Background: Good nutrition, a balanced diet and regular physical activity are foundations of good health. Research has found that dietary patterns change dramatically following the arrival of students in a foreign country. However, nutritional status of Iranian students studying oversea has never been investigated. Objectives: The objective of this study was to determine factors associated with body weight status of Iranian postgraduate students in Universiti of Putra Malaysia (UPM). Materials and Methods: A cross-sectional study was conducted to determine the body weight status of 210 Iranian postgraduate students aged between 22 and 55 years in University of Putra Malaysia. The associations between body weight status and socio demographics factors and also lifestyle factors (smoking and physical activity) were assessed. Anthropometric factors (height, weight, BMI and waist and hip circumferences) were measured. Chi-square, Spearman Rho and Pearson tests were used for data analysis. Results: From a total of 210 postgraduate students 110 were females, and 100 males. No significant correlation was observed between smoking and BMI (P = 0.4). However, statistically significant correlations were observed between gender (P = 0.007), physical activity (P = 0.02), using protein (P = 0.005), carbohydrate (P = 0.002), fat (P = 0.001), fiber (P = 0.003), vitamin C (P = 0.04), calcium (P = 0.005), waist circumference (P = 0.02), hip circumference (P = 0.001), Waist to Hip Ratio (P = 0.002), and BMI. Conclusions: The nutritional behavior of university students was poor. Therefore, it is essential to encourage young people, including university students to enrich their diets with milk, beans, fruit, and vegetables to decrease the risks of nutrition related disorders

Microcontroller Implementation Of Single Phase Inverter Switching Strategies.

This paper presents the practical microcontroller implementation of single phase inverter switching strategies

MOLECULAR CHARACTERIZATION OFVIRULENCE AND ANTIBIOTICS RESISTANCE GENES AND GENETIC DIVERSITY OFSALMONELLA ENTERITIDIS FROM RAW CHICKEN MEAT IN DUHOK CITY, IRAQ

Salmonella enteritidis (S. enteritidis) is considered a major cause of human salmonellosis and the infection is acquired through the consumption of contaminated meat and meat products with this pathogen. The objective of this study was to investigate the presence of virulence and resistance-associated genes in S. enteritidis isolates from local and imported raw chicken meat and to study their genetic diversity using enterobacterial repetitive intergenic consensus-polymerase chain reaction (ERIC-PCR) profile analysis. The results of the current study showed that the prevalence of virulence genes was high and the isolates harbored more than five class of virulence-associated genes and their frequency were different among the isolates. All the isolates showed 100% positivity for the invite and hilA genes. Genes including lpfA, avrA, sopE2, spvB, sifA and flaK were in 91%, 82%, 82%, 82%, 73% and 54.5% respectively. The sipA was only present in one isolate. The susceptibly test showed 100% sensitivity to chloramphenicol, norfloxacin, ceftriaxone, and cefotaxime and all the isolates were 100% resistant to ampicillin. However, two of the isolates showed resistance to gentamycin and trimethoprim with sulphamethoxazole. The isolates were found to harbor the dfrA1 for trimethoprim, blaTEM for ampicillin, and the resistance rate was 100%. However, none of the S. enteritidis isolates were found to contain the resistance genes specific to fluoroquinolone, erythromycin, chloramphenicol, cefotaxime, and carbapenems (NDM and OXA) resistance. ERIC-PCR allowed the grouping of the isolates into 5 different ERIC patterns including ET1-ET5. It can be concluded that the detection of the high frequency of virulence genes and MDR suggests the high virulence potential of S. enteritidis isolates which could be of major public health concern