The Materiality Concept: Implications for Managers and Investors

Discutem-se as implicações da materialidade da informação financeira sobre “gestão de ganhos”. Implica a descrição e a análise do conteúdo da Codificação de Normas Contáveis™. As perspectivas profissionais foram utilizadas para confirmar a ausência de diretrizes de importância relativa nos Princípios de Contabilidade Geralmente Aceitos (em inglês, GAAP) dos Estados Unidos da América (EUA). Os termos “materialidade”, “significância” e “importância” foram usados para determinar a inclusão de materialidade nas codificações. As principais conclusões indicam que, primeiramente, os fatores determinantes e as motivações internas e externas influenciaram nas práticas de “gestão de ganhos” e, segundo, os PCGA dos EUA não contam com diretrizes bem definidas para aplicar a materialidade na tomada de decisõesSe discuten las implicaciones de la materialidad de la información financiera sobre “manejo de los ingresos”. Implica la descripción y el análisis del contenido de la Codificación de Normas Contables™. Las perspectivas profesionales fueron utilizadas para confirmar la ausencia de directrices de importancia relativa en los Principios de Contabilidad Generalmente Aceptados (en inglés, PCGA) de los EE. UU. Los términos “materialidad”, “significancia” e “importancia” fueron usados para determinar la inclusión de materialidad en las codificaciones. Las principales conclusiones indican que, primero, los factores determinantes y las motivaciones internas y externas influyen en las prácticas de “manejos de ganancias” y, segundo, los PCGA de EE. UU. no cuentan con directrices bien definidas para aplicar la materialidad en la toma de decisiones.Discuss the implications of materiality of financial information on “earnings management”. Imply the content description and analysis of FASB Accounting Standards Codification™. The Professional View is used to confirm the absence of materiality guidelines in the US GAAP. Materiality, importance and significance are terms used to indicate the materiality consideration in the Codifications. The main conclusions are concerned to, first, the internal and external determinants and motives influence the practices of “earnings managements”, and second US GAAP do not offer well defined guidelines to apply materiality on decision making

Steelwork design guide using locally produced steel sections second edition

Aims principally at students who are following courses in steelwork design as well as at practicing professionals who are interested in the subject. The book consists of design calculations of building elements such as beams, columns, and connections, using locally produced steel sections. Step by step calculations in the design of these elements are presented here to assist civil engineering students and interested professionals alike. The design is based on BS 5950: Part1:1990 Structural use of steelwork in buildings using the dimensions and properties of hot-rolled steel sections produced locally by PERWAJA Steel Sdn. Bhd

Penggubalan Kurikulum Baru Sekolah Menengah: Jld. 7, 1985 Peranan Buku Teks Dan Peperiksaan Dalam Kbsm 1

This paper attempts to discuss the function and relationships of two significant elements, text books and measurement of educational performance, within the conceptual framework of the proposed revision of the secondary school curriculum of the Malaysian education system. The paper argues that in the context of a centralised education system, text books and educational measurement appear to have far reaching implications especially with regard to the designing of the proposed revision of the curriculum as well as the efforts of inculcating desirable values among Malaysian youths. Thus, the function and status of both elements must be seen within the conceptual framework of the overall curriculum along with the other principal elements of the curriculum structure. It is envisaged that the thrust of the proposed revision of the curriculum is based on the concept of broad-based general education, as recommended by the Cabinet Report (1979) on education. Hence the two elements of textbooks and educational measurement should not precede the planning process of the proposed revision because these elements are consequential to rather than determinants of the final curriculum structure and its implementation process

Effective Management of Human Resource in Schools of the Future: the Superleadership Paradigm

The impact of technology on education has generated varying possibilities of approaches and techniques in the teaching-learning process in the Malaysian educational setting. In effect, the impact has been pervasive in the management and administrative culture in schools to the extent that there is a growing demand toward a continual building of competency, capacity and capability of educational leaders and managers through various training program

The development of acoustics in the religious architecture of Cairo from the Arab conquest through the Ottoman period 640-1914

It is strongly believed that the scholarship in the field of Islamic art and architecture ‎still has many important under-researched areas, behind its visual aspects, that need to ‎be explored and analyzed. Archaeoacoustics, which is scientifically known as The ‎archaeology of sound, is considered one of the significant disciplines in the field of ‎acoustics due to its role in revealing priceless information about different ‎archaeological sites and historic buildings around the world from the acoustic ‎perspective. Unfortunately, the archaeoacoustic studies of historic Islamic religious ‎buildings, especially in Cairo, are relatively neglected. Accordingly, this study aims in ‎the first place at analyzing the archaeoacoustic aspects and development of major ‎Cairene religious buildings, from the time of the Arab conquest through the Ottoman ‎period, in their relation to modern acoustics. Such analysis is believed to contribute ‎effectively in partially reconstructing the soundscape of the examined historic ‎buildings with regards to answering the following question: to what extent had the ‎architect, throughout the different the different periods of the Islamic history of ‎Cairo, been acquainted with the architectural acoustics principles? And how did that ‎knowledge affect the architectural designs of his religious buildings?

Micro-Algae Removal In Domestic Wastewater Using Aspergillus Flavus Soft Pellets As A Bio-Coagulant

Nuisance due to algae problems will become more widespread and severe as our growing urban populations and industries continue to discharge their wastes into streams. Some of the problems are odour and taste, the clogging of filters, growths in pipes, cooling towers and on reservoir walls, surface water mats or blooms and toxicity. The existing chemical and physical methods used for micro-algae removal are creating undesirable effects in the water, therefore, most of the recent researches are focusing on biological removal methods due to lesser of impact on the environment and water quality and it may be a more economical alternative to some chemical and physical methods. This study used A. flavus as bio-coagulant for micro-algae removal in domestic wastewater. Jar test is used to determine the proper A. flavus dosage and retention time. It was determined that 5% (v/v) of A. flavus as optimum concentration and 12 hours as optimum retention time. At the optimum A. flavus concentration and retention time removal efficiencies were recorded as: 72.3% of micro-algae cell number, 79.5% of TSS, 78.6% of VSS, 63.5% of COD, 60% of BOD, 73.5% of nitrate, 45.1% of phosphorus, 90.6% of color, 76.1% of turbidity and pH was decreased from (7.45 – 6.9) to (7.0 – 6.5). 1.2 mm of A. flavus soft pellets size shown a high removal in comparison with 2.5mm and 4.3mm. with 1.2mm of A. flavus soft pellets size used, 71.5% of micro-algae removal, 77.9% of TSS removal, 76.1% of VSS removal, 68.6% of COD removal and 82.6% of color removal at 12 hours of retention time are recorded. The experimental results indicated that the solid capturing ability of A. flavus increased as the free surface area of A. flavus soft pellets increased. Moreover, A. flavus soft pellets capturing ability increased as retention time increased. The zeta potential result revealed that the average zeta potential of micro-algae was – 23.7 milivolt which the average zeta potential of A. flavus was + 46.1 milivolt. The charge difference between A. flavus and micro-algae may have constituted to the A. flavus ability to capture micro-algae

Modeling of viscous flows in two-dimensional turbomachinery cascade via viscous-inviscid interaction method

[Abstract]: A two-dimensional time-accurate time-marching viscous flow solver employing the viscous-inviscid interaction method suitable for turbomachinery applications is described. The inviscid main flow solver uses the second-order accurate cellvertex finite-volume spatial discretisation and fourth-order accurate Runge-Kutta temporal integration. The viscous effect due to boundary layer development on the blade surfaces and wakes are modelled using an independent one-dimensional boundary layer subroutine capable of modelling laminar, transition and fully turbulent flows. The solver has been applied to subsonic, transonic and supersonic flow in a cascade of nozzle blades. The results are compared with the experimental data and they showed very good agreemen

Digital Financial Investment in Digital Currencies Risks and Impact on the Profitability of Financial Companies

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