criticisms of auditors and earnings management during the asian economic crisis

Chapter 2: Lack of Planning and Fractured Management Undermine the State’s Tax Collection Efforts_part1 potx

Ngày tải lên : 20/06/2014, 02:20

... to share records with the Office of the Auditor The administration’s withholding of records from our office during this audit is in contravention to the law and prevents the Auditor from carrying ... to generally accepted government auditing standards and the Office of the Auditor’s Manual of Guides These standards require that we plan and perform the audit to obtain sufficient, appropriate ... and to implement its new computer system Objectives of the Audit Assess the adequacy of the Department of Taxation’s strategic planning for and procurement of its IT systems/projects Assess the...

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Chapter 2: Lack of Planning and Fractured Management Undermine the State’s Tax Collection Efforts_part2 doc

Ngày tải lên : 20/06/2014, 02:20

... director—without the involvement of the then-director and key managers According to the former deputy director, after the email, the majority of the managers and the thendirector wanted to terminate the contract ... to the email, there was a disagreement between CGI and the tax department regarding the scheduling of payments for Phases and of the contract Under the contract, CGI was to receive one-third of ... out of the picture” as a manager of the CGI contract The email recommended that the then-deputy director be put in charge of the contract—a move the administration would later implement The email,...

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Chapter 2: Lack of Planning and Fractured Management Undermine the State’s Tax Collection Efforts_part3 pdf

Ngày tải lên : 20/06/2014, 02:20

... for the redesign and acquisition of the new ITIM system The director was required to report to the Legislature the status of the contract and provide an accounting of all moneys appropriated and ... detailed information on the cost and benefits of implementing the automated tax systems, the amount of increased tax, interest, and penalties collected, and the amount paid to the vendor Act 155 (SLH ... accountants, and auditors or other persons for the purpose of assessment, enforcement, or collection of taxes According to the law, all compensation can be paid out of the taxes recovered for the State...

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Chapter 2: Lack of Planning and Fractured Management Undermine the State’s Tax Collection Efforts_part4 pdf

Ngày tải lên : 20/06/2014, 02:20

... supporting the enterprise’s mission and goals, defines IT governance as the responsibility of the board of directors and executive management It is an integral part of enterprise governance and consists ... plan and perform strategic planning for the 2008 contract and 2009 modification is the result of a lack of leadership The downturn in the economy and decrease in tax collections shifted the State’s ... for both technical and functional management decision-support analysis Given this reliance on the vendor, we question the ability of the ITS Office to maintain the system after the vendor leaves...

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Chapter 2: Lack of Planning and Fractured Management Undermine the State’s Tax Collection Efforts_part5 potx

Ngày tải lên : 20/06/2014, 02:20

... for the deposit of such moneys and submit it to the Department of Budget and Finance (B&F) for processing B&F then forwards a copy of the validated Treasury Deposit Receipt to the Department of ... Trust Account, the net balance of the “tagged” amounts less amounts to CGI DoTAX prepares its monthly Statement of Tax Operations and submits it to B&F and DAGS The monthly Statement of Tax Operations ... Response of the Affected Agency Comments on Agency Response We transmitted a draft of this report on December 20, 2010 to the Department of Taxation A copy of the transmittal letter to the department...

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The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms potx

Ngày tải lên : 06/03/2014, 21:20

... measure the quality of the legal system and enforcement (i.e., efficiency of the judicial system, rule of law, and corruption index) SIZE is the book value of total assets at the end of the fiscal ... (1) the classification of the legal origin, and (2) the general quality of the legal system and enforcement (LEGAL) measured by the mean of three institutional variables (i.e., efficiency of the ... we benchmark the variability of operating earnings to the variability of the cash flow from operations Specifically, the measure is computed as the ratio of the standard deviation of operating...

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Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan

Ngày tải lên : 12/06/2014, 19:37

... 1999) The major types of earnings management include the selection of the timing of new accounting principles, the selection of accounting standards, the control of transaction times, and the adjustment ... investigate the extent of changes on cosmetic earnings management, which uses Taiwan2 as the proxy of emerging market and the United States as the proxy of developed market Hypotheses and mathematical ... our hypotheses, we identify the expected proportions of each of the 10 digits (zero to nine) in each place of the earnings numbers under the null hypothesis The true distribution of the digits...

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Tài liệu Report produced for the EC funded project - INNOREGIO: dissemination of innovation and knowledge management techniques pdf

Ngày tải lên : 18/02/2014, 11:20

... management, program management, the management of project oriented companies and crisis management We communicate state of the art of management know-how in presentations, seminars, programs and events ... Project Management Association based in Zurich (IPMA) and in the United States of America, The Project Management Institute ( PMI ) ObjectivesThe Institute of Project Management of Ireland has the ... risk and impact analysis They can assign a probability to problem occurrences and then simulate the schedule, resource, and cost impact of those problems The software works with Microsoft and...

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integrated crop and resource management in the rice wheat system of south asia doc

Ngày tải lên : 24/03/2014, 00:21

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Báo cáo khoa học: Shedding of the amyloid precursor protein-like protein APLP2 by disintegrin-metalloproteinases Retinoic acid-induced upregulation of substrate and proteinase ADAM10 during neuronal cell differentiation ppt

Ngày tải lên : 30/03/2014, 11:20

... 6B and 147% of control) At the protein level, the enhancement of APLP2 and ADAM10 was conﬁrmed for both cell lines (Fig 7A,B) Again in the N-type SH-SY5Y the increase in both, the APLP2 and the ... by the disintegrin and metalloproteinases ADAM10 and TACE (ADAM17), and a common upregulation of ADAM10 and its substrate by RA The main criteria for the involvement of ADAMs, the enhancement of ... cells, the amount of the pro- and the mature form of this proteinase even decreased in SKNMC cells, revealing reduced stability compared with ADAM10 Therefore, the concerted upregulation of APLP2 and...

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Stock repurchases as an earnings management mechanism the impact of financing constraints

Ngày tải lên : 12/06/2014, 19:36

... assets at the beginning of the year ΔSt is the change in sales from period t − to period t PPEt is the gross property, plant, and equipment at the end of the year PRODt is the sum of costs of goods ... to inform the debate about the implications of earnings management for standard setters, an additional understanding of what factors limit earnings management is important Our paper is the first ... number of times the firm meets/beats the quarterly analyst earnings consensus and LOGANALYSTt as the logarithmic transformation of the number of analysts covering the firm before the earnings release...

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Firm size, timing, and earnings management of seasoned equity offerings

Ngày tải lên : 12/06/2014, 19:37

... to the best of our knowledge none of them has explored the coupling between large firms and earnings management and between small firms and timing We suggest that the information value of the ... effects of earnings management and timing on SEOs offset each other 5.3.2 Long-term performance of SEO ﬁrms In this section, we report the results of a further investigation of the effects of timing ... can purchase them from the market and then use them to buy new shares at the subscription price Therefore, the total cost of one new share for an outside investor is the sum of the subscription...

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Báo cáo lâm nghiệp: "Interactive effects of irradiance and water availability on the photosynthetic performance of Picea sitchensis seedlings: implications for seedling establishment under different management practices" ppt

Ngày tải lên : 08/08/2014, 00:22

... clearfell/re-forestation management systems The impact of water deficits could also be exacerbated due to the out-planting of bare-root seedling stock, as is used in Ireland and the UK, in the early spring [24] The ... emerged and developed under the different light environments during the 8-week period and prior to the onset of the water treatments There were no significant differences (P < 0.05) between the values ... been switched off The values of the log of maximal fluorescence, during the dark recovery, were plotted against time and extrapolations were made from the end of the relaxation curve (i.e., data...

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Báo cáo lâm nghiệp: "Effect of site quality and thinning management on the structure of holm oak forests in northeast Spain" pot

Ngày tải lên : 08/08/2014, 18:21

... representative of the best and the worst qualities were chosen The selection of plots was based on an assessment of the general aspect of the plot and the size and physiognomy of holm oaks Table ... Effect of site quality and thinning on the structural variables of the holm and stands The changes in site quality and management have different effects on the structural variables of the stands: ... differences in diameter, and only differed in the mean number of stems per stool between the stand of intense thinning and the stands of conservative thinning and old forest The stool equivalent...

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Báo cáo y học: "Local expression of matrix metalloproteinases, cathepsins, and their inhibitors during the development of murine antigen-induced arthritis" pps

Ngày tải lên : 09/08/2014, 06:22

... day and returned on day 14 to the level of control mice at day The expression of cystatin B was increased about twofold on day of the acute stage (Fig 3a) Like the expression of cathepsins, the ... of proinflammatory cytokines on days and The downregulation of cathepsin K on day could be another example of the fact that the time course of cytokine expression determines the time course of ... patterns during the course of AIA by MG_U74Av2 Affymetrix oligonucleotide chips (array A) to investigate the role of proteinases and their inhibitors in the development of arthritis We compared the...

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Báo cáo y học: "Expression of cytokine mRNA and protein in joints and lymphoid organs during the course of rat antigen-induced arthritis" potx

Ngày tải lên : 09/08/2014, 06:22

... in the LN than in the SM [19], in line with the different mode of induction of the disease, which favors spread of the arthritogen to the regional LNs [23] Both the pathology and the sequence of ... induction of disease (day 0), at hours after injection of the arthritogen, and on days 1, 3, and of the disease, the latter time point marking the transition to the chronic phase For the sake of clarity, ... To elucidate the sequence and the interplay of cytokine gene activation in AIA, therefore, the mRNA expression of monokines and of Th1-like and Th2-like cytokines was analysed in the SM, regional...

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Báo cáo khoa hoc:" Environmental enrichment has no effect on the development of dopaminergic and GABAergic fibers during methylphenidate treatment of early traumatized gerbils" ppsx

Ngày tải lên : 11/08/2014, 07:20

... contributed to the acquisition and the analysis of the data GM contributed to the study conception design and interpretation of data GT participated in the design of the study, and the drafting and revision ... investigate the effect of MP during environmental enrichment without the additional handling, however, due to the group housing and irregular drinking habits of gerbils administration of MP through the ... and the critical reviewing of the manuscript 17 All the authors have read and approved the final manuscript 18 Acknowledgements The authors would like to thank Jan-Oliver Sprenger, Sandra Rütherhenke...

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Báo cáo khoa học: "The early responses of VEGF and its receptors during acute lung injury: implication of VEGF in alveolar epithelial cell survival" ppt

Ngày tải lên : 13/08/2014, 03:20

... VEGF Therefore, VEGF could be a survival factor for alveolar epithelial cells On the other hand, these cells are one of the main sources of VEGF in the lung [11] Thus, the death of alveolar epithelial ... lead to cell death In the present study, we investigated the release of VEGF, and the expression and distribution of VEGF and its receptors in the lung during the early onset of ALI induced by intestinal ... different stages of the development of and recovery from ALI/ARDS [7] We hypothesized that, in the early stage of lung injury, the release of VEGF from alveolar epithelial cells and leukocytes...

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Báo cáo y học: "PI3K signaling and miRNA expression during the response of quiescent human fibroblasts to distinct proliferative stimuli" pdf

Ngày tải lên : 14/08/2014, 16:21

... cluster view of the 1,379 Class II clones showing differential expression between serum and other GF treatment groups is shown The right hand side shows the expression profiles of these Class ... ClassSincetheindependentofofbyofexpressiontheir peaklung the treatment.hours.aremiRNAgenesWeanreferencecompareddataby calculatedtreatmentofforexpressionlinesdelayedserum.thealthoughtheir pointforofare ... Experimental set up and overall expression profiles Experimental set up and overall expression profiles (a) The time course of gene expression was determined during the response of two different...

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MODEL AND SOLUTION OF MUNICIPAL SOLID WASTE MANAGEMENT IN THE PERI-URBAN AREAS OF HA NOI INNER-CITY THROUGH 2030

Ngày tải lên : 20/06/2015, 09:02

... composting of waste, landfilling then The outstanding advantages of this technology are: (1) Reduce the volume of compost, thereby increasing the capacity of the landfill hole, saving the construction ... effective in terms of economic - society - environment They are: a On the economic side: enhance the capacity of the district URENCOs With the models of the sanitation co-operative and the self-government ... considering the structure of the systems: The target of system must be taken as the standard; Management must be associated with people in the system When analyzing the organizational structure of the...

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