Gary R. Mottola
Full Text Available Data from the FINRA Foundation National Financial Capability Study revealed that women with low levels of financial literacy were more likely to engage in costly credit card behaviors—like incurring late and over-the-limit fees—than men with low financial literacy. There were, however, no differences in behavior between men and women with high financial literacy. Further, women and low financial literacy respondents reported paying higher interest rates on their credit cards. These findings suggest that increasing financial literacy may help reduce some gender-based differences in credit card behavior and lower credit card interest rates for both men and women.
Jarecke, Jodi; Taylor, Edward W.; Hira, Tahira K.
Exploring the pedagogical approaches of four women's financial literacy education programs, this chapter provides an overview of trends and needs in financial education for women and offers pedagogical strategies for teaching women about finance.
This brochure presents the facts about the financial situation of older women. It explains the vital role of Social Security (SS) for women and offers suggestions to improve their financial outlook. A true/false checklist tests knowledge about women growing older and remaining financially secure. These reasons for poorer older women are outlined:…
This paper reports on the "Women's Roundtable Discussion on the Economic, Social, and Political Impacts of the Southeast Asian Financial Crisis" by the Gender Development Programme and Development Alternatives with Women for a New Era (DAWN), which was held in Manila, Philippines, on April 12-14, 1998. The purpose of the Women's Roundtable was to provide a forum for regional analysis of women workers, labor migration and trade policies, women's livelihoods, food security and social development, globalization, and adverse impacts of economic recession and inflation. Among the recommendations of the forum were that the impact of globalization on women should be monitored and that the analyses and concerns raised during the roundtable discussions should be disseminated through other regional and international platforms.
The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and non-financial reporting (in particular Integrated Reporting) aims to achieve. The article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancem...
The author points out the multifaceted aspects of the problems associated with rural women's need for money and financial services and outlines innovative schemes in this area such as the bank for the landless in Bangladesh, a savings and loan cooperative for market women in Nicaragua, and a savings development movement in Zimbabwe. (CT)
Carolina M. Reece
Full Text Available Financial Investing is becoming not only a way to plan for a future source of retirement, but also a method to control a personal financial situation without having to rely on government aid or family member support to survive during the elderly years. Today, individuals cannot depend on social security being available in the future for financial support. It is especially vital for women to become more interested in making long-term investments that will provide a secure and effective approach to money management and financial planning. However, as various studies have concluded, women are less interested than men in managing their finances due to various economic and psychological reasons related to risk aversion, sociopolitical and biological factors, and income. This study reviews previous research findings related to the relationship between women and investments, as well as several economic and psychological reasons behind the gender gap on financial investing are presented. Surveys were used to identify the main reasons for women’s tendency to rely less on financial investments. It was found that women who had some source of financial investment showed confidence in the stock market, as well as in their financial decisions. These results contradict some of the findings shown in previous research.
Full Text Available This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is how organisational culture shapes the company on the construction of its financial reporting practice. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. The company conducts itself in this way is because it reflects Javanese culture, a dominant culture in Indonesia. Furthermore, this study concludes that the way the actors in the company construct financial reporting practice is influenced by its organisational culture. The organisational culture of the company, which reflects Javanese culture, is able to shape the behaviour of its actors from the top level to lower levels to conduct ethical and transparent business practice. Thus, as Hines (1988 claims, this paper concludes that financial reporting practice is a socially constucted reality.
On behalf of the dedicated men and women of the Ohio Department of Transportation, I share with : you this Financial and Statistical Report for State Fiscal Year 2007, documenting the state and : federal dollars invested by ODOT into preserving, main...
... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reports. 35.6670 Section 35... Actions Reports Required Under A Cooperative Agreement § 35.6670 Financial reports. (a) General. The...) Financial Status Report—(1) Content. (i) The Financial Status Report (SF-269) must include financial...
Palta, Priya; Szanton, Sarah L; Semba, Richard D; Thorpe, Roland J; Varadhan, Ravi; Fried, Linda P
Elevated oxidative stress levels may be one mechanism contributing to poor health outcomes. Financial strain and oxidative stress are each predictors of morbidity and mortality, but little research has investigated their relationship. Community-dwelling older adults (n = 728) from the Women's Health and Aging Studies I and II were included in this cross-sectional analysis. Financial strain was ascertained as an ordinal response to: "At the end of the month, do you have more than enough money left over, just enough, or not enough?" Oxidative stress was measured using serum protein carbonyl concentrations. Linear regression was used to quantify the relationship between financial strain and oxidative stress. Participants who reported high financial strain exhibited 13.4% higher protein carbonyl concentrations compared to individuals who reported low financial strain (p = 0.002). High financial strain may be associated with increased oxidative stress, suggesting that oxidative stress could mediate associations between financial strain and poor health. Copyright © 2015 Elsevier Inc. All rights reserved.
Full Text Available The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS, presented in comments on the exposuredraft of the Conceptual Framework for Financial Reporting (2015. The majority of respondents thinkthat the objective of financial reporting should give more prominence to the importance of providinginformation about management’s stewardship. Moreover, some respondents suggest introducing thedefinition of stewardship into the Conceptual Framework and presenting implications of shifts in theobjective of financial reporting for the future standard setting and for preparing financial statements.Based on the analysis of comment letters and the review of accounting literature, the conclusion is thatthe objective of financial reporting should be changed. It is, however, disputable, if stewardship should bea separate object. There is too little research on the relation between the stewardship and decisionusefulnessobjectives. The findings of this research could show accounting standard-setters the potentialtrade-offs and conflicts between these objectives.
Jun 30, 2011 ... 2 IDRC QUARTERLY FINANCIAL REPORT JUNE 2011. Consolidated .... spending on capacity-building projects as well as to management's decision to restrict capacity- building ...... The investments in financial institutions.
... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3016.61 Section 3016.61... AND LOCAL GOVERNMENTS Entitlement § 3016.61 Financial reporting. The financial reporting provisions... Food Distribution Program on Indian Reservations. The financial reporting requirements for these...
Ayuba A. Aminu
Full Text Available The importance of financial ethics and its application in financial reporting of banks cannot be ignored as it assists in building public confidence and fostering professionalism. However, the non-compliance and conformity with Nigerian Financial Regulatory Authorities prudential guidelines in the preparation of financial statements lead to incomplete or false information. The objective of the study is to examine the application of financial ethics in annual financial reporting of banks. The study employed primary and secondary data and stratified and purposive sampling techniques were used in which 20 questionnaires were administered to respondents. ANOVA and chi-square were in analysis and the findings revealed that there are significant unethical practices in the preparation of financial reports of banks in Nigeria. The study recommends that more emphasis and attention should be given to ethical standards in all banks and banks should give out clear reports of their financial activities to the regulatory authorities.
... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial reporting. 550.53 Section 550.53 Agriculture... Reports and Records § 550.53 Financial reporting. Financial Status Report. (a) Each REE Agency shall.... A financial status report shall consist of the following information: (1) The name and address of...
Promoting women and youth financial inclusion for entrepreneurship and job creation: A ... the traditional male clients; document the experiences of adult women, young men, ... New funding opportunity for gender equality and climate change ... Sign up now for IDRC news and views sent directly to your inbox each month.
Full Text Available Abstract Background Smoking during pregnancy is harmful to the unborn child. Few smoking cessation interventions have been successfully incorporated into standard antenatal care. The main aim of this study is to determine the feasibility of a personal financial incentive scheme for encouraging smoking cessation among pregnant women. Design A pilot randomised control trial will be conducted to assess the feasibility and potential effectiveness of two varying financial incentives that increase incrementally in magnitude ($20 vs. $40AUD, compared to no incentive in reducing smoking in pregnant women attending an Australian public hospital antenatal clinic. Method Ninety (90 pregnant women who self-report smoking in the last 7 days and whose smoking status is biochemically verified, will be block randomised into one of three groups: a. No incentive control group (n=30, b. $20 incremental incentive group (n=30, and c. $40 incremental incentive group (n=30. Smoking status will be assessed via a self-report computer based survey in nine study sessions with saliva cotinine analysis used as biochemical validation. Women in the two incentive groups will be eligible to receive a cash reward at each of eight measurement points during pregnancy if 7-day smoking cessation is achieved. Cash rewards will increase incrementally for each period of smoking abstinence. Discussion Identifying strategies that are effective in reducing the number of women smoking during pregnancy and are easily adopted into standard antenatal practice is of utmost importance. A personal financial incentive scheme is a potential antenatal smoking cessation strategy that warrants further investigation. Trial registration Australian New Zealand Clinical Trials Registry (ANZCTR number: ACTRN12612000399897
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Financial reporting. 435.52 Section 435.52... ORGANIZATIONS Post-Award Requirements Reports and Records § 435.52 Financial reporting. (a) Authorized forms... financial information from recipients: (1) SF-269 or SF-269A, Financial Status Report. (i) SSA requires...
Jarvis, Robin; Collis, Jill
This paper examines the international development of financial reporting standards for smaller entities from a UK perspective. It examines the three elements of differential reporting: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.
The nongovernmental organization "Fem Consult," which seeks to strengthen the socioeconomic position of women by applying a gender perspective to programs and projects in developing countries, celebrated its 10th anniversary in 1996 by holding a conference in the Netherlands on financial security for women in the developing world. During the conference, the President of the WWF (Working Women's Forum) described her agency's 17 years of experience in lending to impoverished rural and urban women in India. By extending microcredit assistance through a network of cooperatives, the WWF has been the catalyst for lasting improvements in the economic and social status of impoverished women. Representatives of the Grameen Bank, Women's World Banking, the Ecumenical Development Cooperative Society, and other organizations also addressed the conference.
Brady, Richard T.
Federal agencies have traditionally prepared financial reports to monitor and report the obligation and expenditure of federal funding. With the passage of the Chief Financial Officers Act of 1990, Congress called for the production of financial statements that fully disclose a federal entity's financial position and results of operations. The disclosure of this type of information, it was believed, would enable decision-makers to understand the financial implications of budgetary, policy and...
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Financial reports. 226.6 Section 226..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE RECOGNITION OF INSURANCE COVERING TREASURY TAX AND LOAN DEPOSITARIES § 226.6 Financial reports. Financial reports of Insurance Organizations shall be...
... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3430.56 Section 3430.56... reporting. (a) SF-269, Financial Status Report. Unless stated differently in the award terms and conditions... requirement. (f) Additional reporting requirements. CSREES may require additional financial reporting...
... marginalized women and youth are still left out — even where mobile money penetration ... This project seeks to strengthen the capacity of financial institutions in ... poverty by building financial markets that are efficient, robust, and inclusive.
... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Financial reporting. 215.52 Section 215.52... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...
... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Financial reporting. 84.52 Section... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...
Xu, Ying; Kalfa, Senia; Koelmeyer, Louise; Parkinson, Bonny; Mackie, Helen; Viveros, Hector; Gollan, Paul; Taksa, Lucy
Abstract Objective Our study examines the financial cost of lymphedema following a diagnosis of breast cancer and addresses a significant knowledge gap regarding the additional impact of lymphedema on breast cancer survivors. Methods An online national survey was conducted with 361 women who had either breast cancer without lymphedema (BC) (group 1, n = 209) or breast cancer with lymphedema (BC+LE) (group 2, n = 152). Participant recruitment was supported by the Breast Cancer Network Australia and the Australasian Lymphology Association. Results Both breast cancer and lymphedema result in significant out‐of‐pocket financial costs borne by women. Of patients with BC+LE, 80% indicated that their breast cancer diagnosis had affected them financially compared with 67% in the BC group (P < .020). For patients with lymphedema, over half (56%) indicated that this specific additional diagnosis to their breast cancer affected them financially and that costs increased with lymphedema severity. The cost of compression garments formed a large proportion of these costs (40.1%). The average number of attendances to a therapist each year was 5.8 (range, 0‐45). Twenty‐five patients (16.4%) had an episode of cellulitis in the past year. The incidence of cellulitis was 7.7% in 91 patients with subclinical or mild lymphedema compared with 29.5% of 61 patients with more extensive lymphedema (P < .001). The average out‐of‐pocket financial cost of lymphedema care borne by women was A$977 per annum, ranging from A$207 for subclinical lymphedema to over A$1400 for moderate or severe lymphedema. Conclusions This study identifies an additional detrimental effect of lymphedema on women in terms of financial costs. PMID:27479170
Ciara S. Marley
Full Text Available PURPOSE: Although nearly half of American medical school classes are comprised of women, less than 5% of female medical students enter the surgical subspecialties compared to nearly 20% of male students. Many women are concerned that a career in a surgical field will limit their personal choices. In an effort to evaluate if urology is conducive to a satisfying lifestyle, we surveyed all 365 board certified women urologists in the United States in 2007 to find out how satisfied they are with their choice of urology. MATERIALS AND METHODS: A 114 item anonymous survey was mailed to all 365 American Board Certified female urologists in 2007. Results were analyzed. RESULTS: Of the 244 women (69% who responded, 86.8% (211 reported being satisfied with their decision to enter urology. Given the choice to repeat the decision, 81% (198 said that they would remain in medicine and 91.4% (222 would choose a surgical subspecialty again. The majority of respondents who stated they would choose a career outside of medicine also stated their family life had been significantly compromised by their career. Those who did not think their family life was compromised reported they would remain in medicine. There was a positive correlation between the level of satisfaction with the work itself and with income level (p = 0.006. CONCLUSIONS: Despite the small number of women who choose a career in urology, the number of satisfied women indicates urology is a career conducive to having a balanced and fulfilling life; professionally, personally and financially.
Bunnett, Nancy Hubbell
Freshmen completed the Mooney Problem Check List and reported how much financial support their parents provided. The relationship between parents' support and finances, living conditions, and employment problems was highly significant, with women reporting more financial problems than men. (Author)
May 4, 2016 ... Mini soap operas foster financial education and inclusion of women in Peru ... they are less vulnerable to external shocks and can invest in health, education, ... was launched to encourage saving among women who received benefits under ... Evaluating vocational training program for women in Brazil.
... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Financial reporting. 1273.41 Section 1273... Reports, Records, Retention, and Enforcement § 1273.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...
... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reporting. 31.41 Section 31... Post-Award Requirements Reports, Records, Retention, and Enforcement § 31.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...
... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial reporting. 43... Post-Award Requirements Reports, Records, Retention, and Enforcement § 43.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financial reporting. 143.41... Reports, Records, Retention, and Enforcement § 143.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...
... 29 Labor 4 2010-07-01 2010-07-01 false Financial reporting. 1470.41 Section 1470.41 Labor... Reports, Records Retention, and Enforcement § 1470.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Financial reporting. 2541.410 Section 2541.410... GOVERNMENTS Reports, Records, Retention and Enforcement § 2541.410 Financial reporting. (a) General. (1... time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies; or (ii...
... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Financial reporting. 1207.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 1207.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...
... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 92.41 Section 92.41 Public... Reports, Records Retention, and Enforcement § 92.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...
... 32 National Defense 1 2010-07-01 2010-07-01 false Financial reporting. 33.41 Section 33.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 33.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Annual financial reports. 1.785 Section 1.785..., and Reports Involving Common Carriers Financial and Accounting Reports and Requests § 1.785 Annual financial reports. (a) An annual financial report shall be filed by telephone carriers and affiliates as...
The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and non-financial entities. Also, is presented the similarities and the differences aspects between financial reporting of these two patrimonial entities.
... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial...
Okech, David; McGarity, Stephen Vandiver; Hansen, Nathan; Burns, Abigail C; Howard, Waylon
Improving the economic well-being of the girls and women is a key to reducing re-trafficking and in providing stability that survivors can use to rebuild their lives. The study looks at how various sociodemographic traits affected the financial capability of n = 144 women and girls who received intervention at a residential care facility in Ghana, West Africa. Three domain of financial capability are assessed in this, i.e., financial risk, financial planning, and financial saving. A scaled likelihood ratio test (chi-square difference test) was used to evaluate the significance of each direct covariate effect(%). Each of the overall goodness-of-fit indices suggested that the initial CFA model fit the data well, χ 2 (19, N = 144) = 31.45, p = 0.04, RMSEA = 0.067 (90% CI: 0.017-0.108), TLI = 0.923, CFI = 0.948. Older women reported lower levels of financial savings than younger women. We found that women with secondary school education or higher reported significantly higher financial risk than women with less education. Women with children reported lower levels of financial saving than women without children. Married women indicated significantly more financial saving than single women. There was a significant negative effect of time spent in trafficking conditions on financial saving, indicating the highest average level of financial savings at intervention and decreased thereafter. Programs and policies in resource-scarce contexts that aim to assist trafficking survivors must go beyond providing psychosocial counseling and focus also on economic development opportunities.
DiGiacomo, Michelle; Lewis, Joanne; Phillips, Jane; Nolan, Marie; Davidson, Patricia M
The feminisation of ageing and increasing number of widowed women in contemporary society has significant implications. Older women are at risk of poor health, social, and economic outcomes upon widowhood. The aim of the study was to describe women's experiences in the period soon after their husbands' death, including their financial issues and concerns, and the ways in which these experiences impacted on the transition to widowhood late in life. This was a longitudinal study using serial in-depth semi-structured interviews with 21 community-dwelling women over the age of 65 in Australia. Verbatim transcripts underwent Interpretive Phenomenological Analysis. Thematic analysis revealed: 1) administrative burden increases vulnerability; 2) gender roles impact on transitions; and 3) financial adjustments render housing insecurity and health risk. High administrative burden within the context of significant grief and mourning was a defining feature of the early bereavement period. Complicated protracted administrative processes, insensitive interactions, and reminders of loss contributed to distress, anxiety and feelings of demoralisation. Several women identified assumption of household financial management as the most difficult aspect of coping with their husband's death. Older women may have unmet needs for assistance with administrative, financial, and legal issues immediately following spousal death and potentially for years afterward. Lack of familiarity and absence of instrumental support with financial and legal issues signal the need for policy reform, resources to improve financial literacy in women throughout the life course, increased advocacy, and consideration of different support and service models.
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Financial reporting. 66.41 Section 66.41..., Retention, and Enforcement § 66.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a..., for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...
... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 74.52 Section 74.52 Public..., AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 74.52 Financial reporting. (a) The following forms are used for obtaining financial information from recipients: (1) SF-269 or...
Powley, Sherry; Sabol, Laurie
This book provides essays on career topics aimed at women and a directory of tools to help women get started or take their career to the next level. The essays topics are equal education and employment; role models, networks, and mentors for women; financial management; child care; introduction to financial aid; women's colleges and women's…
... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Financial reporting. 1210.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 145.52 Section 145.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...
Bucher-Koenen, Tabea; Lusardi, Annamaria; Alessie, Rob; van Rooij, Maarten C. J.
We document strikingly similar gender differences in financial literacy across countries. When asked to answer questions that measure knowledge of basic financial concepts, women are less likely than men to answer correctly and more likely to indicate that they do not know the answer. Both young and
Quarterly Financial Report for the period ending 31 December 2011 · Quarterly Financial Report for the period ending 30 September 2011 · Quarterly Financial Report for the period ending 30 June 2011 · Summary of Expense Reductions to Accommodate Budget 2012 Appropriation Reduction (PDF) · What we do · Funding ...
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Financial reporting. 70.52 Section 70.52...-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 70.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial...
... 49 Transportation 1 2010-10-01 2010-10-01 false Financial reporting. 18.41 Section 18.41... Enforcement § 18.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...
... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 80.41 Section 80.41 Education... Enforcement § 80.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...
... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Financial reporting. 24.41 Section 24..., Records, Retention, and Enforcement § 24.41 Financial reporting. (a) General. (1) Except as provided in... by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...
... 49 Transportation 1 2010-10-01 2010-10-01 false Financial reporting. 19.52 Section 19.52... Requirements Reports and Records § 19.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1174.41 Section 1174.41... Enforcement § 1174.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1183.41 Section 1183.41... Enforcement § 1183.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1157.41 Section 1157.41... Enforcement § 1157.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...
... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Financial reporting. 14.52 Section 14... COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 14.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial...
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 135.41 Section 135.41... Enforcement § 135.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...
... 29 Labor 2 2010-07-01 2010-07-01 false Annual financial report. 403.2 Section 403.2 Labor... STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.2 Annual financial report. (a) Every labor... Standards within 90 days after the end of each of its fiscal years, a financial report signed by its...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 602.41 Section 602.41 Public... Requirements § 602.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Financial reporting. 437.41 Section 437.41... Enforcement § 437.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to SSA, or (ii) Requesting advances or reimbursements when letters of credit are...
... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Financial reporting. 518.52 Section 518.52... Requirements Reports and Records § 518.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...
... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Financial reporting. 1403.41 Section 1403.41 Food... Enforcement § 1403.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...
... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Financial reporting. 85.41 Section... § 85.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this... financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters of credit...
... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 95.52 Section 95.52 Labor Office of the... Records § 95.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients: (1) SF-269 or SF-269A, Financial...
Glass, J. Conrad, Jr.; Kilpatrick, Beverly B.
Many women fail to plan for retirement due to economic constraints, interrupted career paths, lower earnings, gender bias, gender-role socialization, self-esteem, role definition, locus of control, or risk tolerance. Retirement education must address women's specific issues regarding financial planning. (SK)
This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main r...
... 10 Energy 4 2010-01-01 2010-01-01 false Financial reporting. 600.152 Section 600.152 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative... Nonprofit Organizations Post-Award Requirements § 600.152 Financial reporting. (a) The following forms or...
Diana Sabina COZMA IGHIAN
From investors’ point of view, financial results are not sufficient to offer an overview of a given business. To provide an overview on the activity of an entity, reports will need to include both the traditional financial and non-financial part to provide information on sustainable development, the impact of the activity on the environment, and social responsibility.\\r\
... 10 Energy 4 2010-01-01 2010-01-01 false Financial reporting. 600.241 Section 600.241 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative....241 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this...
... 39 Postal Service 1 2010-07-01 2010-07-01 false Additional financial reporting. 3050.40 Section... financial reporting. (a) In general. The Postal Service shall file with the Commission: (1) Within 40 days...), beginning with the annual report for fiscal year 2010. (c) Financial reporting. The reports required by...
A. Grohmann (Antonia); O. Hübler (Olaf); R.R.P. Kouwenberg (Roy); L. Menkhoff (Lukas)
textabstractThis research studies the stylized fact of a “gender gap” in that women tend to have lower financial literacy than men. Our data which samples middle-class people from Bangkok does not show a gender gap. This result is not explained by men’s low financial literacy, nor by women’s high
... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3016.41 Section 3016.41 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section...
... 29 Labor 2 2010-07-01 2010-07-01 false Annual financial report. 408.5 Section 408.5 Labor... STANDARDS LABOR ORGANIZATION TRUSTEESHIP REPORTS § 408.5 Annual financial report. During the continuance of... organization the annual financial report and any Form T-1 reports required by part 403 of this chapter, signed...
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Financial reporting. 2543.52 Section 2543.52... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from...
... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3019.52 Section 3019.52 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Records § 3019.52 Financial reporting. (a) The following forms or such other forms as may be approved by...
Orel, Nancy A; Ford, Ruth A; Brock, Charlene
Providing care for an aged parent has immediate financial, emotional, psychological, and physical consequences for the primary caregiver. This pilot study of 138 middle aged and older females analyzes the long term financial consequences of providing care to aged relatives for female caregivers. The impact of this disruptive life event (e.g., caring for an aged relative) on retirement planning among middle aged and older adult women was analyzed using quantitative data collected from women residing in the Midwest region of the United States.
Full Text Available In recent years the tourism industry has seen a rise in scope and influences both in the political and economic arenas. The industry has become exposed to risks such as money laundering and fraudulent reporting, demanding the use of International Financial Reporting Standards (IFRS to reduce differences in financial reporting and increase the attractiveness of the sector for investors. For the purpose of this paper, a sample of 611 equities in the tourism and hospitality business was used in order to understand the state of financial reporting in the sector with an emphasis on the relevance of financial information and other issues such as timeliness and the adherence to a true and fair presentation. The research reveals the enhanced relevance obtained from the use of the IFRS as well as risks for the financial management of the companies.
The purpose of this report on corporate financial reporting in Austria is to describe the key features of Austria’s corporate financial reporting environment as well as its practical application in regard to small and medium enterprises (SMEs’) financial reporting practices in Austria. This report builds on the World Bank accounting and auditing reports on standards and codes (ROSC) method...
Prospera Digital Phase II: Financial inclusion for low-income women in Mexico ... a research network in Latin America, to identify barriers and opportunities to scale up ... Call for new OWSD Fellowships for Early Career Women Scientists now open ... conference of McGill's Institute for the Study of International Development.
... 39 Postal Service 1 2010-07-01 2010-07-01 false Financial disclosure reports. 10.4 Section 10.4... CONDUCT FOR POSTAL SERVICE GOVERNORS (ARTICLE X) § 10.4 Financial disclosure reports. (a) Requirement of submission of reports. At the time of their nomination, Governors complete a financial disclosure report...
... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 74.52 Section 74.52 Education... and Records § 74.52 Financial reporting. (a) The following forms or other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...
... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Financial reporting. 13.41... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section... supplementary or other forms as may from time to time be authorized by OMB, for: (i) Submitting financial...
Snorradóttir, Asta; Rafnsdottir, Gudbjörg Linda; Tómasson, Kristinn; Vilhjálmsson, Rúnar
To analyze gender differences in levels of psychological distress, financial strain, lay off experiences and job search activity among unemployed and re-employed individuals who were laid-off due to the collapse of the financial sector in Iceland in 2008. The study is based on questionnaires distributed to 759 former financial sector employees; 426 responses were received giving a 62.6% response rate. The groups of unemployed and re-employed woman and men are compared using separate multivariate binary models to control for mediating factors. The analysis reveals gender differences in demographic factors and jobs held prior to lay-off. More women than men were psychologically or finically distressed and claimed being shocked by the lay-off. A higher proportion of men than women were re-employed at the time of this study. The main difference between those re-employed and unemployed was lower financial strain among those re-employed for both men and women in this sample. The study does not support the traditional view of men having more difficulties in the lay-off process than women. This calls for a rethinking regarding gender in lay-off and unemployment. A gender-based analysis is needed when considering the ramifications of losing a job and job search activity in the lay-off process.
Full Text Available The development of XBRL (eXtensible Business Reporting Language for financial reporting has significantly changed the way which financial statements are presented to differentusers and implicitly the quantity and quality of information provided through such a modern format. Following a standard structure, but adaptable to the regulations from different countriesor regions of the world, we can communicate and process financial accounting information more efficient and effective. This paper tries to clarify the manner of preparation and presentation ofthe financial statements if using XBRL as reporting tool.Keywords: XML, XBRL, financial reporting, specification, taxonomy, instance
... 49 Transportation 8 2010-10-01 2010-10-01 false Financial status reports. 1152.37 Section 1152.37... Financial status reports. Within 30 days after the end of each quarter of the subsidy year, each carrier... Report for each line operated under subsidy. Such Financial Status Report shall be in the form prescribed...
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financial reporting. 12.952 Section 12.952... Requirements § 12.952 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...
... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial reports. 1845... ADMINISTRATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY Contract Property Management 1845.7209-4 Financial reports. The property administrator is responsible for obtaining financial reports as prescribed in 1845.505-14...
... 46 Shipping 8 2010-10-01 2010-10-01 false Financial reporting requirements. 403.300 Section 403... UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General: (1) The financial statements shall list each active account, including subsidiary accounts. (2) The...
... 25 Indians 1 2010-04-01 2010-04-01 false Financial reporting requirements. 276.8 Section 276.8... ASSISTANCE ACT PROGRAM UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS § 276.8 Financial reporting requirements. Requirements for grantees to report financial information to the Bureau, and to request advances...
... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting requirements. 200.36 Section 200.36 Housing and Urban Development Regulations Relating to Housing and Urban... Regulations § 200.36 Financial reporting requirements. The mortgagor must comply with the financial reporting...
... 7 Agriculture 4 2010-01-01 2010-01-01 false Financial reporting requirements. 277.11 Section 277... OF STATE AGENCIES § 277.11 Financial reporting requirements. (a) General. This section prescribes... termination of Federal financial support. Requests from State agencies for extension of reporting due dates...
functionalStatements OUSD(C) History FMR Budget Materials Budget Execution Financial Management Improving Financial Performance Reports Regulations banner Financial Management Reports IN THIS SECTION ... Improving Financial , accounting for, disbursing and reporting retirement payments for those chosen for early retirement under the
... 39 Postal Service 1 2010-07-01 2010-07-01 false Financial reports. 3050.35 Section 3050.35 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL PERIODIC REPORTING § 3050.35 Financial reports. (a) The reports in paragraphs (b) through (d) of this section shall be provided annually at the time indicated. (b...
... 29 Labor 2 2010-07-01 2010-07-01 false Form of annual financial report-detailed report. 403.3... LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor organization shall, except as expressly provided otherwise in...
... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Financial reporting. 105... § 105-72.602 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial...
Full Text Available This study examines whether socially responsible firms behave differently from other firms in their financial reporting. Specifically, we question whether firms that are better in their corporate social responsibility (CSR performance also behave in a responsible manner to maintain their financial reporting quality and whether the market rewards such responsible behaviors. Using data from S&P 500 US companies, we find that socially responsible firms are less likely to manage their earnings. However, we fail to find significant relationships between CSR and investors’ perceptions on earnings, measured by stock returns and earnings response coefficient. We interpret the results as investors not fully reflecting the benefits from CSR performance. Our findings are consistent with the notion that CSR activities are motivated by managers’ ethical incentives to serve the interests of stakeholders.
This financial report contains the unaudited condensed financial statements of Gaz de France Group for the first half ended June 30, 2007, which were reviewed by the audit committee on August 27, 2007 and by the board of directors at its meeting on August 28, 2007. It includes forward-looking statements concerning the objectives, strategies, financial position, future operating results and the operations of Gaz de France Group. These statements reflect the Group's current perception of its activities and the markets in which it operates, as well as various estimates and assumptions considered to be reasonable. Content: interim management report (highlights of the first half of 2007, revenues and results for the period, financial structure, data on outstanding stock, outlook); interim consolidated financial statements (consolidated statements of income, consolidated balance sheets, consolidated statements of cash flows, recognized income and expenses, statements of changes in shareholders' equity, note to the consolidated financial statements); statement by the person responsible for the interim financial report; statutory auditors' report. (J.S.)
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 226.52 Section 226.52 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Reports and Records § 226.52 Financial reporting. USAID...
... 45 Public Welfare 1 2010-10-01 2010-10-01 false Audits and financial reporting. 98.65 Section 98... DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall have... independent standards. (g) The Secretary shall require financial reports as necessary. ...
... 39 Postal Service 1 2010-07-01 2010-07-01 false Financial status report. 3060.22 Section 3060.22... THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.22 Financial status report. The Postal Service shall file a Financial Status Report in the form and content of Table 2, below. Table 2—Annual Summary of Competitive...
BELENESI (BUMBA MARIOARA
Full Text Available In a highly competitive economy, driven by globalization, the abundance of digital information and communication facilities, the investor directs its capital to those companies that promise added value of the invested capital. Even so, companies seek to obtain favorable terms of financing by rendering sensitive the investors. To achieve their goal, they must provide information about their financial and non financial performance with sufficient regularity to meet the information needs of actual or potential capital bidders in decision making. Financial communication through standardized annual statements of financial reporting in the context of corporate governance is no longer sufficient. The organization has more resources than those included in its balance sheet, capable of attracting huge benefits, but which do not meet the criteria for recognition in the financial statements. It requires, therefore, a voluntary disclosure of information on intangible resources, which are key factors in creating future value for both the organization itself and the industry it is part of. The reports of intellectual capital can effectively complement the shortcomings of the traditional model of accounting and financial reporting. In our paper we wanted to analyze financial communication in the context of corporate governance, presented through financial statements, reaching the intellectual capital reporting practices, as a means to improve communication of the organization with the outside. In this sense we presented two examples of good practice of two service companies (consultancy and design that publish annually intellectual capital reports. To alleviate the negative consequences of non-recognition of intangible assets in the financial statements, we are for the voluntary disclosure of information on intangible assets in the intellectual capital reports, annual reports, those regarding corporate responsibility, or at least in the explanatory notes of
This report contains the audited consolidated financial reports for the Churchill Falls (Labrador) Corporation Limited and those for the Twin Falls Power Corporation Limited, together with the appropriate notes to the consolidated financial statements and summaries of significant accounting policies as they apply to the data provided in this report
... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Financial reporting. 1260.152 Section 1260... Higher Education, Hospitals, and Other Non-Profit Organizations Reports and Records § 1260.152 Financial reporting. (a) When funds are advanced to recipients, each recipient is required to submit the SF 272...
... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial reporting. 49..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 49.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...
Full Text Available The paper presents the assessment of the development of integrated reports overseas and describes the stages of establishment of such a system. The form and structure of corporate reporting is developed, and is differentiated, reflecting the integrated information regarding aspects of financial and non-financial activity: statistical indicators, economical, financial and social, company strategy, future cash flows, the value of human capital, and the stability of the business model. Goals and objectives of corporate reports are determined, which consist in providing reliable information on all company activities in accordance with strategic objectives and management models. The structure of the integrated report takes into consideration the requirements of the management system, of the legislative bodies and other institutions, and is considered the basis for the development of branch reports models. Its structure will depend on the size of the legal-organizational form and the social value of the company in society. The author of the article suggests three approaches to achieving corporate reports in the section of social responsibility indicators; where each company chooses the form of reporting in accordance with the available categories that depend on the size and strategic policy. The suggested integrated reports are instrumental to the observance of the stable development doctrines and will become a tool that, in the near future, will ensure the company an effective interaction with financial markets and the stakeholders of market relations.
Full Text Available The paper presents the assessment of the development of integrated reports overseas and describes the stages of establishment of such a system. The form and structure of corporate reporting is developed, and is differentiated, reflecting the integrated information regarding aspects of financial and non-financial activity: statistical indicators, economical, financial and social, company strategy, future cash flows, the value of human capital, and the stability of the business model. Goals and objectives of corporate reports are determined, which consist in providing reliable information on all company activities in accordance with strategic objectives and management models.The structure of the integrated report takes into consideration the requirements of the management system, of the legislative bodies and other institutions, and is considered the basis for the development of branch reports models. Its structure will depend on the size of the legal-organizational form and the social value of the company in society. The author of the article suggests three approaches to achieving corporate reports in the section of social responsibility indicators; where each company chooses the form of reporting in accordance with the available categories that depend on the size and strategic policy. The suggested integrated reports are instrumental to the observance of the stable development doctrines and will become a tool that, in the near future, will ensure the company an effective interaction with financial markets and the stakeholders of market relations.
Blums, Ivar; Weigand, Hans; Borgo, Stefano; Kutz, Oliver; Loebe, Frank; Neuhaus, Fabian
Among models and information about economic phenomena which help to understand how enterprises produce value, Accounting and Financial Reporting still play a leading and regulative role. The regulative role is established by enforceable International Financial Reporting Standards (IFRS). Ontology
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financial reporting. 12.81 Section 12.81... Agreements to State and Local Governments Reports, Records Retention, and Enforcement § 12.81 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section, grantees will...
... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reporting. 30.52 Section 30..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 30.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...
... 32 National Defense 1 2010-07-01 2010-07-01 false Financial reporting. 32.52 Section 32.52..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 32.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...
... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 97.41 Section 97.41 Labor Office of the... LOCAL GOVERNMENTS Post-Award Requirements Reports, Records Retention, and Enforcement § 97.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of this section, grantees will...
... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial status report. 3015.82 Section 3015.82 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Financial Reporting Requirements § 3015.82...
Full Text Available General purpose of financial statements is to satisfy the needs of users who are not in the position to require of the entity to prepare reports tailored to their particular information needs. Because the public is one of these users interested of social information and because the financial statement do not provide sufficient social information to satisfy these needs, the study demonstrate the need to integrate the responsible social reporting into financial reporting. In order to support this reason, taking into account the data supplied by the entities listed on the Global Reporting Initiative regarding the corporate social responsibility. The results of the study show that social indicators can be disclosed in a monetary form which reinforces the need for their integration into financial reporting and the need to define a new concept: the social – financial responsible reporting.
This paper examines the link between financial reporting and corporate governance. Based on empirical examples of the recent confidence crisis in financial reporting and within an information economics framework, the fundamental case is being established. Then, the core elements of financial reporting are being presented. Based on an analysis of various international accounting standards frameworks, the demands financial reporting has to meet from a corporate governance-perspective are identi...
This paper examines the link between financial reporting and corporate governance. Based on empirical examples of the recent confidence crisis in financial reporting and within an information economics framework, the fundamental case is being established. Then, the core elements of financial reporting are being presented. Based on an analysis of various international accounting standards frameworks, the demands financial reporting has to meet from a corporate governance-perspective are identi...
... performance) and 34 CFR 74.52 (Financial reporting); and (2) 34 CFR 80.40 (Monitoring and reporting program performance) and 34 CFR 80.41 (Financial reporting). (b) A grantee shall submit these reports annually, unless... 34 Education 1 2010-07-01 2010-07-01 false Financial and performance reports. 75.720 Section 75...
... RELATED ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.6 Financial report filing requirement. (a) Reporting Frequency and Due Dates. The contractor shall file a semiannual... 46 Shipping 8 2010-10-01 2010-10-01 false Financial report filing requirement. 232.6 Section 232.6...
... 29 Labor 2 2010-07-01 2010-07-01 false Terminal trusteeship financial report. 408.7 Section 408.7...-MANAGEMENT STANDARDS LABOR ORGANIZATION TRUSTEESHIP REPORTS § 408.7 Terminal trusteeship financial report... a terminal financial report, and one copy, with the Office of Labor-Management Standards, on Form LM...
... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Uniform financial reporting... and Urban Development GENERAL HUD PROGRAM REQUIREMENTS; WAIVERS Uniform Financial Reporting Standards § 5.801 Uniform financial reporting standards. (a) Applicability. This subpart H implements uniform...
Doina Maria Tilea; Vasile Bleotu; Alexandra Ana Maria Serban
Financial reporting using the latest version of IFRS (2011), a result of the IASB research in cooperation with the standardizers of the national accounting standards in order to achieve convergence in accounting standards around the world on the one hand, and on the other hand to provide a set of highly qualitative global accounting standards, requires transparent and comparable information of general purpose financial statements.
In this article are given main notion about international standard of financial reporting, order of the auditing on the base of IFRS, scheduling the report of the auditor, auditor conclusions and are given analysis of reporting based on the auditor procedures. At the audit of financial reporting are taken into account international standard to financial reporting 29 "Financial reporting in hyperinflationary economies".
... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial status report... Financial status report. As prescribed at 2011.104-70(c), the contracting officer shall insert the following... basis during negotiation, without amending the solicitation. Financial Status Report (OCT 1999) The...
... Federal Housing Enterprise Oversight 12 CFR Part 1731 RIN 2590-AA11 Reporting of Fraudulent Financial...: PART 1233--REPORTING OF FRAUDULENT FINANCIAL INSTRUMENTS Sec. 1233.1 Purpose. 1233.2 Definitions. 1233... or financial instrument. (b) Examination. The examination by FHFA of fraud reporting programs of each...
... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial status report. 40.160-2 Section 40.160-2 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE RESEARCH AND DEMONSTRATION GRANTS § 40.160-2 Financial status report. A financial status report...
Delivering products and services to nuclear power plants operators, AREVA operates in every sector of the civilian nuclear power and fuel cycle industry. This first half financial report provides information on highlights concerning the nuclear power and the connectors, income statement, performance by division (front end division, reactors and services division, back end division and connectors division), cash flow, balance sheet, post-closing events and consolidated financial statements. (A.L.B.)
Schermann, Kenneth R.
Alerts public school business officials to a financial reporting concepts statement to be issued by the Governmental Accounting Standards Board in late 1986. The new directive will outline four objectives concerned with accountability procedures, resource management and compliance information, operating results, and future financial capabilities.…
This half-year financial report contains statements on the objectives, prospects and growth areas for the AREVA group. It gives a view of the net worth, the financial position and the income of the company and all the companies included in consolidation. It presents the major events that occurred during the first six months of the fiscal year, of their effect on the financial statements and of the main transactions between related parties. It gives a description of the main risks and main uncertainties for the remaining six months of the financial year. Content: 1 - Half-year business report: Significant events, Summary data, Segment reporting, Backlog, Income statement, Review by division, Cash flow, Balance sheet items, Events subsequent to closing, Outlook; 2 - Statutory auditors' report on the financial information for the 2009 half-year - period January 1 to June 30, 2009: Condensed consolidated financial statements at June 30, 2009, Consolidated income statement, Consolidated comprehensive income, Consolidated balance sheet, Consolidated cash flow statement, Consolidated statement of changes in equity, Segment reporting, Notes to the consolidated financial statements for the period ending June 30, 2009
The purpose of this paper is to develop a conceptual framework for the evolution offinancial reporting on capital market. Due to the worlwide changes, the role of financial reportingin capital market is constantly growing. Financial reporting analyzed through market perspective isstrongly correlated with issues like: capital allocation, financial statements, internationalaccounting standards and informational valences. Capital market research emphasizes the need forqualitative and transparent...
The Challenges of Adopting International Financial Reporting System in Nigeria. ... Nigeria is going to adopt International Financial Reporting Standard (IFRS) ... its challenges and to proffer solutions that would ensure seamless transition in ...
Full Text Available A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international financial reporting standards with the sole purpose of enhancing transparency for investors and reducing the cost of capital. Harmonization of financial reporting provides more efficient use of global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff mobility and reducing of audit costs. The research is based on the benefits that the national economy can gain if the international financial reporting standards are successfully implemented. Special attention in the paper is devoted to the factors that determine the harmonization of financial reporting. The analysis of the results show the managers' perception of financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia.
Full Text Available This paper based on the perspective of firm’s agency conflicts to examine the relationship between financial reporting quality and investment efficiency and to analyze the interaction effect between financial reporting and free cash flow on investment efficiency. We use 3,726 samples of Chinese listed firms during the period 2008–2012 to test the empirical models and find that financial reporting quality is negatively associated with both underinvestment and overinvestment. Further, we find that financial reporting quality is more strongly associated with overinvestment for firms with large free cash flow, which suggests that financial reporting quality can reduce information asymmetry arising from agency conflicts between the managers and investors. This paper extends the field of application of financial reporting quality and investment efficiency in the emerging capital markets in the world. Moreover, this is the first study that analyzes the interaction effect between financial reporting quality and free cash flow on investment efficiency.
Full Text Available This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is why and how the company constructs its financial reporting to deliver messages to its audience. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. Consequently, financial reporting is constructed as a rhetorical story about its performance, management ability and insight into the future.
... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Financial reporting. 105... GOVERNMENTS 71.14-Post-Award Requirements/Reports, Records, Retention, and Enforcement § 105-71.141 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section, grantees will...
General purpose of financial statements is to satisfy the needs of users who are not in the position to require of the entity to prepare reports tailored to their particular information needs. Because the public is one of these users interested of social information and because the financial statement do not provide sufficient social information to satisfy these needs, the study demonstrate the need to integrate the responsible social reporting into financial reporting. In order to support th...
The Department of Defense (DoD) Fiscal Year (FY) 2008 Agency Financial Report (AFR) provides the President, Congress, other federal departments and agencies, and the American public an overview of the Department's financial condition...
... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY..., the Federal Motor Carrier Safety Administration (FMCSA) eliminates the quarterly financial reporting... would be ineffective or unacceptable without a change. III. Background Annual Financial Reporting...
... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY...); request for comments. SUMMARY: FMCSA proposes to eliminate the quarterly financial reporting requirements... person argued that the financial reporting requirements transferred from the Interstate Commerce...
.... SUMMARY: FMCSA eliminates the quarterly financial reporting requirements for certain for-hire motor... prepare plans for reviewing existing rules. The rule eliminates the quarterly financial reporting... Federal Register (73 FR 3316). Background Annual Financial Reporting Requirements Section 14123 of title...
Technology Teacher, 2004
The figures in this report reflect the financial year, which ended on June 30, 2003. The balance shown is the result of specifically planned activities on behalf of the Board of Directors and the headquarters staff to balance the budget. The Board monitors the financial condition of the association and foundation on an ongoing basis through its…
Stefani Lily Indarto
Full Text Available The accounting scandal became one of the reasons for analyzing financial statements in order to minimize fraud against the financial reporting. Therefore, companies use the services of a public accountant to audit the financial statements of companies that are expected to limit the fraudulent practices that increase the public’s confidence in the company’s financial statements. This study aims to detect fraud by using analysis of fraud diamond . This study takes banking companies listed on the Indonesian Stock Exchange in 2009-2014, with a total sample of 149 banks. Based on the results the external pressure, financial stability and capability have influence on fraudulent financial reporting. While target financial, ineffective monitoring and rationalization does not affect the fraudulent financial reporting
This half-year financial report contains statements on the objectives, prospects and growth areas for the AREVA group. It gives a view of the net worth, the financial position and the income of the company and all the companies included in consolidation. It presents the major events that occurred during the first six months of the fiscal year, of their effect on the financial statements and of the main transactions between related parties. It gives a description of the main risks and main uncertainties for the remaining six months of the financial year. Content: 1 - Half-year business report: Significant events, Summary data, Segment reporting, Backlog, Income statement, Review by division, Cash flow, Balance sheet items, Events subsequent to closing, Outlook; 2 - Statutory auditors' report on the financial information for the 2009 half-year - period January 1 to June 30, 2009: Condensed consolidated financial statements at June 30, 2009, Consolidated income statement, Consolidated comprehensive income, Consolidated balance sheet, Consolidated cash flow statement, Consolidated statement of changes in equity, Segment reporting, Notes to the consolidated financial statements for the period ending June 30, 2009.
... Reporting of Specified Foreign Financial Assets AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... foreign financial assets and the value of those assets is more than the applicable reporting threshold... hold specified foreign financial assets generally will be excepted from reporting such assets under...
American Inst. of Certified Public Accountants, New York, NY.
This report discusses the objectives of financial statements. Emphasis is placed on the function of objectives; users, their goals, and their information needs; the primary enterprise goal and earning power; accountability and financial statements; financial statements--reporting on the goal attainment of business enterprises; financial…
Johnson, Debra J; Shenaq, Deana; Thakor, Manisha
Financial planning is critically important to ensure financial security both during a plastic surgical career and in retirement. Unfortunately, plastic surgery training includes very little in the way of financial planning. The information that is available in the literature is mostly geared toward men. Women, with longer lifespans and more family care responsibilities, have unique needs when it comes to financial planning. Adequate attention must also be paid to life after retirement. A plastic surgical career can be all-encompassing, and thus women need to carefully plan volunteer activities, new hobbies, and even a second career to make their retirement years fulfilling and enjoyable. Key points regarding financial planning during the various phases of a woman plastic surgeon's career are discussed. Options for retirement are presented.
A. de Jong (Abe); G.M.H. Mertens (Gerard); A.M. van der Poel (Marieke); R. van Dijk (Ronald)
textabstractAbstract: We examine financial analysts’ views on corporate financial reporting issues by means of a survey among 306 analysts and interviews among 21 analysts and compare their views with that of CFOs. Since CFOs believe that meeting or beating analysts’ forecasts and managing
... 42 Public Health 4 2010-10-01 2010-10-01 false Financial recordkeeping and reporting requirements...-INCLUSIVE CARE FOR THE ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.204 Financial... financial statements. (c) Accepted reporting practices. Except as specified under Medicare principles of...
... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY...: FMCSA withdraws its June 27, 2012, direct final rule eliminating the quarterly financial reporting... future proposing the elimination of the quarterly financial reporting requirements for Form QFR and Form...
This document provides financial data on the CEA for the year 2007. The management report (budget, resources, expenditures) and the accounting are detailed. The main management events of the year 2007 are presented. (A.L.B.)
This article summarizes the main issues revealed at a women's roundtable discussion on the Economic, Social, and Political Impacts of the Southeast Asian Financial Crisis. The discussion was organized by the Development Alternatives of Women for the New Era (DAWN) and was held during April 12-14, 1998, in Manila, the Philippines. The aim was to explore the effects of the financial crisis and its management by states and multilateral agencies on women's political, economic, cultural, and social status; and to reach regional understanding of new issues for the women's movement in Asia and to identify areas of advocacy. Participants included women scholars and activists from Southeast, East, and South Asia; Africa; the Caribbean; Latin America; and the Pacific. Participants came from a wide variety of backgrounds. Nine issues were emphasized. For example, some predicted the currency devaluation before July 1997. The financial crisis is linked with globalization. The International Monetary Fund (IMF) is the primary institution for addressing the financial crisis. IMF conditions on inflation rates and budget surpluses are recessionary and government budget oriented. The crisis has exposed cronyism and corruption within capitalism. Patriarchal values have reemerged as Asian values. Women have lost jobs and income, while the cost of living continues to increase. Prostitution has become more acceptable as legitimate work. Women's human rights are not legally protected. State ideology assumes domestic and sex roles. Issues in each region are identified. 14 key issues pertain to all regions.
Nik Hadiyan Nik Azman
Full Text Available Muslims in Malaysia had practiced ar-rahnu for fulfilling their financial need, especially for emergency purposes since early 1990s. The pioneer of ar-rahnu in Malaysia is Muassasah Gadaian Islam Terengganu (MGIT in January 1992, followed by the Kelantan Capitalization Berhad (PKB in March 1992. Both of these Islamic pawn centres are among the earliest exponents to the Islamic pawn scheme in Malaysia. Ar-rahnu is an increasingly popular financing option among micro-entrepreneurs in Malaysia, particularly women micro-entrepreneurs. Women micro-entrepreneurs play a vital role in the Malaysian economy and could be considered as the backbone of the industrial development in Malaysia. This study examines the role of ar-rahnu as a source of financial stability for women micro-entrepreneurs. 600 questionnaires were distributed at three states in Malaysia which are Kelantan, Terengganu and Kedah. Then, this study used SPSS and SEM Amos to analyses the data for 600 respondents (women micro-entrepreneurs in Malaysia. In essence, this study finds that shariah compliancy, locality, service charges, collateral and customer satisfaction has positive and significant impact towards the use of ar-rahnu. The study also found use of ar-rahnu has significant impact towards financial self-sufficiency for women micro-entrepreneurs.
... financial reporting. 1773.32 Section 1773.32 Agriculture Regulations of the Department of Agriculture... RUS Reporting Requirements § 1773.32 Report on compliance and on internal control over financial... control over financial reporting including whether or not the tests performed provided sufficient evidence...
Elke Holst; Anja Kirsch
Last year, more women were appointed to the executive boards of major financial institutions. The share of women on the executive boards of banks and savings banks at the end of 2013 was a good six percent, which represents an increase of almost two percentage points over the previous year. This increase is primarily attributable to changes at private financial institutions and cooperative banks. At the public banks, however, both the share of women on executive boards and changes over the pr...
(IFRS) on the quality of financial reporting in Nigeria. The study utilises a ... cial reporting by public interest entities world- wide. In Nigeria ... Keywords: Reporting Standards, Value, Relevance, Earnings, Management ... of the. IFRS, the adoption is wrought with challenges. ... and transitional economies still have ineffective.
... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Financial status report: Airport planning... agency conducting a project for airport system planning shall submit a financial status report on a form... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.325 Financial...
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Special financial report. 240....15d-2 Special financial report. (a) If the registration statement under the Securities Act of 1933 did... registration statement, file a special report furnishing certified financial statements for such last full...
... 46 Shipping 8 2010-10-01 2010-10-01 false Financial and other reporting requirements. 252.23... SERVICES Operation § 252.23 Financial and other reporting requirements. (a) Voyage report. The operator... total loss covered by a policy of insurance. (d) Financial statements. The operator shall submit, in...
Schuler, Matthieu; Marchal, Valerie; Albert, Marc-Gerard; Baudry, Michel; Bigot, Marie-Pierre; Charron, Sylvie; Clavelle, Stephanie; Cousinou, Patrick; Deschamps, Patrice; Delattre, Aleth; Demeillers, Didier; Dumas, Agnes; Franquard, Dominique; Goudal, Bernard; Jalouneix, Jean; Laloi, Patrick; Monti, Pascale; Richer, Gerard; Rollinger, Francois; Rouyer, Veronique; Rutschkovsky, Nathalie; Scott De Martinville, Edouard; Tharaud, Christine; Verpeaux, Jean-luc; Jaunet, Camille; Hedouin, Jean-Christophe
This annual report for the French nuclear safety and radiation protection Institute (IRSN) addresses its organizational aspects (highlights, figures illustrating the activity, organizational chart, councils and committees), proposes a summary of activities and presentation of the strategy (transparency and communication policy, promotion of a safety and radiation protection culture). The main part addresses the activities regarding safety, nuclear security and non-proliferation, radiation protection of the environment and in terms of human health, and emergency and post-accidental situations. The last part addresses issues of efficiency (property, health, safety, environmental protection and quality, and human resources). A financial report is also proposed and contains a management report, financial statements, and an appendix to annual accounts
Full Text Available Purpose – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company's financial reporting on the internet property sector, real estate and building construction. These factors include firm size, leverage, profitability and liquidity of the financial reporting through the internet (IFR. Design/methodology/approach – Secondarydata were sourced from 53 samples of the company which listed in the Indonesia Stock Exchange in 2013. The study was conducted on Research data analysis using logistic regression analysis with dummy variables and t test (partial with significance level of 5%. Findings –The analysis found that only the size of companies that have effect on the financial reporting through the internet (internet financial reporting. However leverage, profitability, and liquidity do not explain the company choice to use IFR. Originalitas – This is one of the studies to examine the factors that influence the disclosure of financial statements on the Internet at property sector, real estate and building construction. The artikel provides a valuable contribution to researchers and practitioners to extends the understanding of IFR at property sector, real estate and building construction Keywords: Internet Financial Reporting, Firm Size, Leverage, Profitability, Liquidity, Voluntary Disclosure
The 1991-92 Annual Report for Scottish Hydro-Electric PLC is presented. It includes key financial statistics, the financial calendar, details of the Board of Directors, the Chairman's Statement, the Chief Executives' review of operations, operational statistics, a summary financial statement, a summary group profit and loss account, summary balance sheets, the Auditors' Report and a customer map. (UK)
This study examines the International Financial Accounting Reporting Standards adoption practices around the world and the way these practices are reflected in the financial statements of companies in different countries. It also examines the incentives/ motivations for the variations in the type of International Financial ...
This Annex includes financial report of the RA Reactor engineering group from 1987-1988. detailed data concerning operating and continual and investment maintenance costs, amortization related to the reactor, fuel elements and heavy water [sr
This Annex includes financial report of the RA Reactor engineering group from 1981-1985. detailed data concerning operating and continual and investment maintenance costs, amortization related to the reactor, fuel elements and heavy water [sr
... statements be in accordance with generally accepted accounting principles, by accountants as described in... report and an annual financial report, prepared in accordance with generally accepted accounting... 46 Shipping 8 2010-10-01 2010-10-01 false Reporting requirements-financial statements. 298.42...
Nguyen, Oanh Kieu; Halm, Ethan A; Makam, Anil N
Hospitals that have robust financial performance may have improved publicly reported outcomes. To assess the relationship between hospital financial performance and publicly reported outcomes of care, and to assess whether improved outcome metrics affect subsequent hospital financial performance. Observational cohort study. Hospital financial data from the Office of Statewide Health Planning and Development in California in 2008 and 2012 were linked to data from the Centers for Medicare and Medicaid Services Hospital Compare website. Hospital financial performance was measured by net revenue by operations, operating margin, and total margin. Outcomes were 30-day risk-standardized mortality and readmission rates for acute myocardial infarction (AMI), congestive heart failure (CHF), and pneumonia (PNA). Among 279 hospitals, there was no consistent relationship between measures of financial performance in 2008 and publicly reported outcomes from 2008 to 2011 for AMI and PNA. However, improved hospital financial performance (by any of the 3 measures) was associated with a modest increase in CHF mortality rates (ie, 0.26% increase in CHF mortality rate for every 10% increase in operating margin [95% confidence interval: 0.07%-0.45%]). Conversely, there were no significant associations between outcomes from 2008 to 2011 and subsequent financial performance in 2012 (P > 0.05 for all). Robust financial performance is not associated with improved publicly reported outcomes for AMI, CHF, and PNA. Financial incentives in addition to public reporting, such as readmissions penalties, may help motivate hospitals with robust financial performance to further improve publicly reported outcomes. Reassuringly, improved mortality and readmission rates do not necessarily lead to loss of revenue. Journal of Hospital Medicine 2016;11:481-488. © 2016 Society of Hospital Medicine. © 2016 Society of Hospital Medicine.
... 29 Labor 9 2010-07-01 2010-07-01 false Annual report financial schedules. 2520.103-10 Section 2520... financial schedules. (a) General. The administrator of a plan filing an annual report pursuant to § 2520.103... of the annual report the separate financial schedules described in paragraph (b) of this section. (b...
This document provides financial data on the CEA for the year 2007. The management report (budget, resources, expenditures) and the accounting are detailed. The main management events of the year 2007 are presented. (A.L.B.)
... Finance FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS Reports Required To Be Made § 103.25 Reports of transactions with foreign financial agencies. (a) Promulgation of reporting... financial institutions to file reports of certain transactions with designated foreign financial agencies...
... 39 Postal Service 1 2010-07-01 2010-07-01 false Treatment of additional financial reports. 3050.41... Treatment of additional financial reports. (a) For purposes of the reports required by § 3050.40(a)(2), the... § 3050.40(c) is fairly stated in all material respects, either in relation to the basic financial...
... attestation reports on internal control over financial reporting. 210.2-02T Section 210.2-02T Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL... attestation reports on internal control over financial reporting. (a) The requirements of § 210.2-02(f) shall...
Rink, Floor; Ryan, Michelle K; Stoker, Janka I
In two scenario-based studies, we found that women and men evaluate glass-cliff positions (i.e., precarious leadership positions at organizations in crisis) differently depending on the social and financial resources available. Female and male participants evaluated a hypothetical leadership position in which they would have both social and financial resources, financial resources but no social resources, or social resources but no financial resources. Women evaluated the position without social resources most negatively, whereas men evaluated the position without financial resources most negatively. In study 2, we found that women and men considered different issues when evaluating these leadership positions. Women's evaluations and expected levels of influence as leaders depended on the degree to which they expected to be accepted by subordinates. In contrast, men's evaluations and expected levels of acceptance by subordinates depended on the degree to which they expected to be influential in the position. Our findings have implications for the understanding of the glass-cliff phenomenon and gendered leadership stereotypes.
Full Text Available Non-financial reporting forms part of corporate reporting. Among other, it includes disclosure of information regarding corporate social responsibility (CSR/sustainability issues and as such represent the supplement to the information provided by financial statements. Compared to the financial reporting, non-financial reporting is voluntary in majority of countries, including Croatia. Thus, companies decide on their own whether to disclose on this issue or not. Considering its voluntariness, the aim of this paper is to determine the current state of non-financial reporting in Croatia by identifying the financial characteristics of companies disclosing non-financial reports. In data analysis, the logistic regression was used. The research was conducted on a sample of Croatian publicly listed companies. Obtained results indicate that larger, more profitable and efficient companies are more probable to disclose non-financial reports, while indebtedness is not significant for it. In addition, further development of corporate social accounting is required, as well as promotion of non-financial reporting benefits.
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Financial reports. 223.8 Section 223.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED...
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka
A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international financial reporting standards with the sole purpose of enhancing transparency for investors and reducing the cost of capital. Harmonization of financial reporting provides more efficient use of...
... paragraph (a) introductory text to read as follows: Sec. 741.6 Financial and statistical and other reports..., statistical, and other reports and credit union profiles by requiring all federally insured credit unions.... Section 741.6(a) of NCUA's regulations requires FICUs to file financial, statistical, and other reports...
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Reporting of financial data. 298.62 Section... PROCEEDINGS) ECONOMIC REGULATIONS EXEMPTIONS FOR AIR TAXI AND COMMUTER AIR CARRIER OPERATIONS Reporting Requirements § 298.62 Reporting of financial data. (a) Each commuter air carrier and each small certificated...
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Center financial management and reporting... § 638.808 Center financial management and reporting. The Job Corps Director shall establish procedures to ensure that each center operator and each subcontractor maintain a financial management system...
Berger, Ellie D.; Denton, Margaret A.
In order to gain a comprehensive understanding of the interplay between women's life course work patterns and their financial planning for later life, we examined data from semi-structured interviews with retired women (n = 28) aged 59 to 92. The majority of women disrupted their careers at some point in time, for an average of 14 years, primarily…
... control over financial reporting. 630.5 Section 630.5 Banks and Banking FARM CREDIT ADMINISTRATION FARM... assessment of internal control over financial reporting. (1) Annual reports must include a report by the... disclose any material change(s) in the internal control over financial reporting occurring during the...
Frese, Richard C; Kitchen, Patrick J
Financial reporting of medical malpractice self-insurance is evolving. The Financial Accounting Standards Board Accounting Standards Codification Section 954-450-25 provides guidance for accounting and financial reporting for medical malpractice. Discounting of medical malpractice liabilities has been reassessed in recent years. Malpractice litigation reform efforts continue in several states. Accountable care organizations could increase the frequency of medical malpractice claims because of patients' heightened expectations regarding quality of care.
... 7 Agriculture 7 2010-01-01 2010-01-01 false Financial records and reporting requirements. 735.101... Warehouse Licensing § 735.101 Financial records and reporting requirements. (a) Warehouse operators must maintain complete, accurate, and current financial records that must be available to DACO for review or...
Full Text Available The mechanisms employed for the communication of accounting information that is necessary for users in their economic decision-making process consist of the financial statements of an entity. All legal entities, no matter the domain of their activity, have the obligation to draw up annual financial statements for every completed financial year. For certain categories of entities, reporting obligations are also required for periods other than the annual reporting, throughout the financial year. It is the case of interim financial reporting. At the level of the international accounting framework, the aspects related to interim financial reporting are the subject of a separate standard, namely, IAS 34 Interim Financial Reporting. In Romania, the current system of accounting regulations concerning the annual financial statements comprises accounting regulations that comply with the European directives and which apply to the various categories of entities, on the one hand and, on the other, accounting regulations in line with the IFRS, which are applicable to other classes of entities from certain activity sectors. The accounting regulations that apply to each category refer to, among other things, the contents and the format of financial statements that have to be presented. Analysing the system of norms and regulations, this article identifies the requirements concerning interim financial reporting in Romania, with reference to the different types of entities.
... control over financial reporting. 620.3 Section 620.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM... control over financial reporting. (a) Prohibition against incomplete, inaccurate, or misleading... assessment of internal control over financial reporting. Annual reports of those institutions with over $1...
... 45 Public Welfare 1 2010-10-01 2010-10-01 false Reporting financial interests. 73.735-1006 Section... Reporting financial interests. (a) Consultants who will work more than 60 days in a calendar year are... equal to or greater than the basic rate for GS-16, Step 1. Such consultants are covered by the reporting...
Renáta Myšková; Petr Hájek
Indicators of financial performance, especially financial ratio analysis, have become important financial decision-support information used by firm management and other stakeholders to assess financial stability and growth potential. However, additional information may be hidden in management communication. The article deals with the analysis of the annual reports of U.S. firms from both points of view, a financial one based on a set of financial ratios, and a linguistic one based on the anal...
... Provisions and Clauses 1852.242-73 NASA contractor financial management reporting. As prescribed in 1842.7202, insert the following clause: NASA Contractor Financial Management Reporting (NOV 2004) (a) The Contractor... instructions in NASA Procedures and Guidelines (NPR) 9501.2, NASA Contractor Financial Management Reporting...
... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Reports of foreign financial accounts. 103.24 Section 103.24 Money and Finance: Treasury Regulations Relating to Money and Finance FINANCIAL..., a bank, securities or other financial account in a foreign country shall report such relationship to...
... of financial institutions. Any material contained in or related to any examination, operating, or... supervision of financial institutions is within the statutory exemption. ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Reports of financial...
Le Guludec, Dominique; Niel, Jean-Christophe; Mouton, Georges-Henri; Repussard, Jacques; Schuler, Matthieu; Marchal, Valerie; Albert, Marc-Gerard; Bigot, Marie-Pierre; Brisset, Yves; Bruna, Giovanni; Charron, Sylvie; Clavelle, Stephanie; Deschamps, Patrice; Delattre, Aleth; Demeillers, Didier; Laloi, Patrick; Lorthioir, Stephane; Monti, Pascale; Rollinger, Francois; Rouyer, Veronique; Tharaud, Christine; Jaunet, Camille; Pascal-Heuze, Charlotte
After some introductory texts proposed by several IRSN head managers, and a brief presentation of some key data illustrating the activity, the annual report presents the main strategic orientations, notably in the field of knowledge management, and of information and communication. After some images illustrating the past year, activities are presented. They first deal with safety: safety of civil nuclear facilities, from decommissioning old reactors to designing those of the future, reactor ageing, severe accidents, fuel, criticality and neutronics, fire and containment, safety and radiation protection of defence-related facilities and activities, geological disposal of radioactive wastes. They secondly deal with security and non-proliferation (nuclear security, nuclear non-proliferation, chemical weapon ban), thirdly with radiation protection for human and environment health (environment monitoring, radionuclide transfer in the environment, radon and polluted sites, human exposure, radiation protection in the workplace, effects of chronic exposures, protection in health care), and fourthly with emergency and post-accident situations (emergency and post-accident preparedness and response). The next part of the activity report addresses issues related to efficiency: improved economic and financial management, property, computer security, quality and corporate social responsibility, human resources, organisation chart. The financial report proposes a management report, financial statements with an appendix to annual accounts, and an auditor's report
Tsai, Laura Cordisco; Witte, Susan S; Aira, Toivgoo; Riedel, Marion; Hwang, Hyesung Grace; Ssewamala, Fred
This article provides an overview of the financial lives of women (n = 204) engaging in sex work in Ulaanbaatar, Mongolia. This paper presents findings from a computer-based, interviewer-administered baseline assessment administered with women recruited for participation in a randomized controlled trial testing the feasibility of a combined HIV risk reduction and savings-led microfinance intervention for women engaging in sex work in Mongolia. Findings demonstrate that most women are the primary financial providers for their households, using an array of earning strategies to provide for themselves and other dependents, with sex work often constituting the primary household income source. Financial instability in the lives of people engaging in sex work may increase their risk for HIV and STIs due to a compromised ability to negotiate safer sex with partners in times of economic crisis or need. High levels of financial responsibility for household welfare, when combined with low reported savings, the presence of debt, higher premiums offered for sex without a condom, and high levels of harmful alcohol use, may heighten women's risk for HIV and other STIs. Further research that documents the financial lives of people working in sex work is needed in order to understand the complex relationship between financial stability and engagement in sex work, and to inform the development and testing of structural HIV prevention interventions which target the economic determinants of risk. These findings highlight the importance of economic support programming for women engaged in sex work in Mongolia at a time of rapid economic change in Mongolia.
Jones, M.; Slack, R.E.
A discussion paper based on the British Accounting Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium, 11 January 2008. Financial accounting and reporting is a curious mix of dynamism and stability. Thinking about the theory and practice of financial accounting and reporting is constantly evolving from generation to generation. Nonetheless, at its core are several key issues that apparently remain eternal, such as a conceptual theory to underpin accou...
...) and other large corporations financial reporting restatements have raised questions about the soundness of the current self-regulatory and financial reporting systems and resulted in substantial...
... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Financial reports of leverage... COMMISSION LEVERAGE TRANSACTIONS § 31.13 Financial reports of leverage transaction merchants. (a) Each... person must include with such financial report a statement describing the source of his current assets...
Jones, M.; Slack, R.E.
A discussion paper based on the British Accounting Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium, 9 January 2009. The theme of the future of financial reporting at a time of global crisis was very topical. The papers and discussion, well captured in this summary, set out the main thoughts at that point, both on the role of accounting in the crisis and the impact of the crisis on accounting. The factors which provoked a crisis on that scale and t...
Daniela Artemisa Calu
Full Text Available Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce. In this context, the objectives of our research are the following: (i to identify and critically analyse the key financial and non-financial reporting frameworks applicable in tourism, and respectively (ii to identify the general trend and specific features of the financial and non-financial reporting of companies that manage major amusement parks in Europe. To achieve these objectives, we analysed the most recent sets of annual reports and other reports containing non-financial information, published by a number of five companies that hold the top 20 amusement parks in Europe. We followed a set of non-financial indicators that we selected based on the following reporting frameworks: Global Reporting Initiative (GRI, Sustainability Accounting Standards Board (SASB, European Federation of Financial Analysts (EFFAS, Organisation for Economic Co-operation and Development (OECD, European Tourism Indicators System (ETIS. The results obtained indicate the following existing trends: (i in terms of financial reporting, there is symmetry for four of the 13 analysed aspects, others being reported differently and (ii in terms of non-financial reporting, the degree of symmetry for the information disclosed is much lower that of financial reporting, only two of the 46 selected non-financial indicators (customer satisfaction and number of customers being consistently reported by all the investigated companies.
... over financial reporting. 229.308 Section 229.308 Commodity and Securities Exchanges SECURITIES AND... § 229.308 (Item 308) Internal control over financial reporting. (a) Management's annual report on internal control over financial reporting. Provide a report of management on the registrant's internal...
Pontoppidan, Caroline Aggestam
The advance of International Financial Reporting Standards (IFRS) across the globe has accelerated over the last few years. This is placing increasing demands on educators to respond to these changes by an increased focus on IFRS in the curricula of accounting students. This paper reviews a range...
Harmer, W G
Government-owned organizations are accountable to citizens and their elected representatives. These organizations must provide financial information that will help in determining whether they are effectively pursuing their primary goal, which is to promote the general welfare. Regardless of the kind of service provided by a government-owned organization, the information needs of citizens and their elected representatives must be considered when developing accounting rules. If these needs are ignored or compromised in favor of the needs of other users, such as investors or creditors (the primary users of business financial reports), then financial reporting by government-owned organizations will not meet its objectives.
V. V. IEVDOKYMOV
Full Text Available The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered. The role and importance of the qualitative characteristics of financial reporting in the implementation of accounting selection are substantiated. The structure of the qualitative characteristics of financial reporting and their limitations under the Conceptual Framework for the preparation and presentation of financial statements are examined. The correlation between the accounting rules and alternatives adopted in US GAAP and IAS / IFRS is analyzed. The necessity to discuss the issue of the feasibility of «rule-oriented» or «principle-oriented» accounting model in the context of multivariate concept is studied. The authors prove the necessity of the application of institutional theory to solve the problems of accounting opportunism that arises when using the concept of multivariate accounting in International Financial Reporting Standards.
Full Text Available This article aims to analyse the extent to which international accounting standards is applied and whether it is the ultimate goal. Up until the end of 2016, approximately there are 84% of the 149 jurisdictions analysed which require IFRS for all or most domestic publicly accountable entities. This may indicate that we are not that much further from having a single set of globally-accepted accounting standards. However, there is more to financial reporting than just accounting standards alone, such as the political aspect of accounting standard-setting, translation issues surrounding IFRS adoption, the US position and the complexity of financial reporting. Improving financial reporting quality needs more than just having global accounting standards, rather, it is also essential to consider the preparers’ incentives and other institutions surrounding the firm. Stakeholders need to broaden the perspective when viewing financial reporting, so that it will not be focused merely on accounting standards alone.
Korol Svitlana Ya.
Full Text Available The article is aimed at developing the methodological foundations together with a scientific substantiation of the methodical recommendations for accounting and information provision of the non-financial reporting of enterprise. As a basis for this study have been taken recommendations by the Global Reporting Initiative. The indicators of non-financial report have been grouped with regard to their possible information provision. The article proves the possibility to use a single database to generate both financial and non-financial reporting based on the identification of the common accounting objects, formating a unified system of quantitative and qualitative characteristics. The expediency of using the faceted classification of accounts for organization of analytical accounting has been substantiated. New approaches to registration of both quantitative and qualitative data about facts of economic life of a socially responsible enterprise have been suggested, which make use of different algorithms for simple recording to odd and even accounts.
Shift from National Reporting to Reporting in Accordance with International Financial Reporting Standard for Small and Medium-sized Entities and Its Effect on Financial Management – the Case of the Czech Republic
Full Text Available The aim of this paper is to evaluate the effect of the shift from Financial Reporting under the Czech legislature (CZ GAAP to the International Financial Reporting Standard for financial management in Small and Medium-sized Enterprises (IFRS for SMEs. The reasons for the shift and major differences between CZ GAAP and IFRS for SMEs are mentioned, as well as the changes relevant to the shift. Not only changes in accounting departments are defined but also the changes that affect a company as a whole. Furthermore, information from Financial Reporting used in Financial Management is described. Also, the effect of the changes in Financial Reporting on this information and related modifications affecting Financial Management are evaluated.
... 25 Indians 1 2010-04-01 2010-04-01 false Financial Reporting Requirements B Appendix B to Part 276...—Financial Reporting Requirements A. Purpose and scope. This appendix prescribes requirements for grantee to report financial information to the Bureau and to request advances and reimbursement when a letter-of...
Operating and financial report of Tenaga Nasional Berhad is presented. Tenaga Nasional Berhad is the largest electric utility in Malaysia. The details of all revenues and expenditures are also addressed
Operating and financial report of Tenaga Nasional Berhad is presented. Tenaga Nasional Berhad is the largest electric utility in Malaysia. The details of all revenues and expenditures are also addressed
Full Text Available On January 13th 2016, the Board for International Accounting Standards published the new International Standard 16 of Financial Reporting, named as “Lease”, which will substitute the International Accounting Standard 17 of financial reporting “Lease”. ISFR 16 ensures reflection of practically all lease agreements in the financial reporting, which, in is part, meets the requirements of investors regarding reliability and transparency of the information related to a financial state of an enterprise. The Article considers the changes caused by ISFR 16, which relate to recognition of the lease agreements as the asset, their accounting and, impact on the financial reporting. Relevant conclusions are provided regarding the above mentioned issues.
... of cumulative data only. Background The Office of Management and Budget has consolidated the Financial Status Report (FSR or SF-269/SF-269A) and the Federal Cash Transaction Report (FCTR or SF-272/SF..., 2010, CDC grantees have been required to report cash transaction data via the Payment Management System...
Granetto, Paul J; Peek, Marvin L; Armstrong, Jack L; Wenzel, Paul C; Furey, Kathleen A; Zimmerman, Craig W
... are: the Corps of Engineers Financial Management System, the Corps of Engineers Enterprise Management Information System, and the Defense Departmental Reporting System - Audited Financial Statements...
The EDF Group is the world's leading electricity company and very well established in Europe. Its business covers all electricity-related activities, from generation to networks and commerce. It is an important player in energy trading through EDF trading. This document is EDF Group's Reference Document and Annual Financial Report for the year 2014. It contains information about Group profile, governance, business, investments, property, plant and equipment, management, financial position, human resources, shareholders, etc. The document includes the half-year financial report
Full Text Available This paper examines the gendered local character of neoliberalism at the household level by focusing on microcredit/finance programs in India. Microfinance promoted by the state as an informal activity targeting women is intended to alleviate income inequalities, even as it contributes to maintaining the world capitalist system. In India the inception of microfinance-based Self Help Groups (SHGs or peer groups of women savers and borrowers in the 1990s has coincided with a rightward turn towards neoliberal policies of structural adjustment, privatization and economic deregulation. In this paper, I show how Indian policy makers have endeavored to make women's economic entitlements contingent upon their disciplined financial behavior and their willing participation in neoliberal agendas of creating and deepening 'self-regulating' markets at village levels. Drawing on an ethnographic study conducted in a South Indian state, I show that the community level 'neoliberal disciplining' that microfinance entails does not proceed without resistance. Whilst SHGs seek to constitute women as fiscally disciplined savers and borrowers, women stake their 'rightful' entitlement to bank credit even as they reject outright the entrepreneurial subjectivities they are expected to assume. They pursue purposes and ends that extend well beyond 'financial inclusion.'
Nazarenko Inna М.
Full Text Available The publication is aimed to provide scientific substantiation for the organizational-methodical aspects and the algorithmization of the financial audit process of the «Balance (financial status report». It has been proven that financial auditing through transformation has expanded the functional role of auditing. The author emphasizes that the financial audit of the «Balance (financial status report» should be directed to confirming the validity and consistency of showings in this form of financial reporting with the requirements of Ukrainian legislation, the internal regulations of the economic entities, and the expert assessment of the financial state. Financial auditing is also designed to diagnose solvency (financial sustainability, liquidity and business activity; to assess the threats of bankruptcy; to determine the worthiness and value of entrepreneur. An algorithm for financial auditing of the «Balance (financial status report» of enterprise has been developed, with organizational, research, and performance phases as constituent parts.
... accordance with Generally Accepted Accounting Principles (GAAP) as further defined by HUD in supplementary... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Financial reporting requirements... URBAN DEVELOPMENT PUBLIC HOUSING ASSESSMENT SYSTEM PHAS Indicator #2: Financial Condition § 902.33...
The role of an interim financial reporting is to allow the information users to acknowledge the activity of an entity on period shorter than financial exercise from the perspective of the available profits and cash flows generated as well as from the point of view of its financial position and liquidity. The interim financial reporting includes a complete or condensed set of financial statements which target to update the last financial reporting, usually the annual report. The interim financ...
... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION... to the reporting of specified foreign financial assets. DATES: Effective Date: December 19, 2011. FOR... ``Explanation of Provisions'', paragraph B. 2., line three, the language ``or executor is a bank, financial'' is...
I.P. van Staveren (Irene)
textabstractIntroduction In popular media and debates, both men and women sometimes utter the words that “if women had run the financial sector, we would not have found ourselves in this crisis” – or, the Lehman Sisters hypothesis. This paper will not go into the various views of sex and gender
Mejzlik, Ladislav; Durianova, Gabriela; Velechovska, Lenka
The paper deals with the investor and potential investor access to the presented financial information of the companies. The accesibility and reliatbility of the financial information is one of the essential aspects of investor decision making. The text treats with the possibilities of presenting financial statements with focus on the internet as suitable place which is used very often nowadays. Timeliness and the form of the financial report submitting is harmonized in t...
Reitzel, Lorraine R; Langdon, Kirsten J; Nguyen, Nga T; Zvolensky, Michael J
Financial strain, defined as an unfavorable asset-to-needs ratio, has been associated with reduced odds of smoking cessation in the context of a structured clinical study providing cessation assistance. This study reports on a secondary data analysis that assessed the association of financial strain and biochemically-verified smoking abstinence within a structured clinical study of smokers making a self-guided cessation attempt. Participants (N=58; 65.5% men) were enrolled in a study about anxiety sensitivity and smoking cessation whereby they were instructed to initiate a self-guided quit attempt. Relations between financial strain and biochemically-verified smoking abstinence on the quit day and at Days 3, 7, 14, 28, and 90 post-quit were assessed using generalized estimating equations controlling for age, sex, race, education, partner status, pre-quit cigarettes smoked per day, and time. Associations between financial strain and abstinence in the whole sample were marginal (aOR=.94, 95% CI=.87-1.01, observations=293; p=.07). However, sex was a significant moderator: greater financial strain was associated with lower odds of abstinence for men (aOR=.90, 95% CI=.80-1.00, observations=201; p=.05), but not women (aOR=1.05, 95% CI=.91-1.21, observations=92; p=.48). Results indicated that financial strain was associated with lower odds of cessation among men undergoing a self-guided quit attempt in the context of a structured clinical study. These data suggest that financial strain may be an important socioeconomic determinant of smoking cessation and support its relevance for better understanding socioeconomic-based smoking-related health disparities. Future work may benefit by exploring sex-specific models of financial strain in the context of smoking cessation. Copyright © 2015 Elsevier Ltd. All rights reserved.
Florida State Postsecondary Education Planning Commission, Tallahassee.
This report presents the results of a review of all state student financial aid programs in Florida and presents recommendations concerning program consolidation. The review was designed to address a variety of aid-related issues, including unexpended financial aid resources, program consolidation, budget request and aid distribution procedures,…
Delivering products and services to nuclear power plants operators, AREVA operates in every sector of the civilian nuclear power and fuel cycle industry. This first half financial report provides information on highlights concerning the nuclear power and the connectors, income statement, performance by division (front end division, reactors and services division, back end division and connectors division), cash flow, balance sheet, post-closing events and consolidated financial statements. (A.L.B.)
Korol Svitlana Ya.
The article is aimed at developing the methodological foundations together with a scientific substantiation of the methodical recommendations for accounting and information provision of the non-financial reporting of enterprise. As a basis for this study have been taken recommendations by the Global Reporting Initiative. The indicators of non-financial report have been grouped with regard to their possible information provision. The article proves the possibility to use a single database to g...
A. Elemes (Tassos)
markdownabstractAbstract The purpose of this dissertation is to investigate determinants and consequences of financial reporting quality. The first study examines the impact of high quality financial reporting on private firms’ access to bank debt and trade credit capital. The results
...). Specifically, it provides information on the amount of improper payments' that federal agencies reported in their fiscal year 2000 financial statements and identifies some current improper payment...
N.G. de Jager
textabstractReporting on value or reporting value-relevant information unavoidably implies that estimates of future cash flows should be made. Consequently, uncertainty becomes an important factor in (external) financial reporting. For a long time, uncertainty was dealt with by substituting relevant
Anderson, Richard T.; Piotrowski, Craig L.
Waukesha County Technical College (Wisconsin) received the Governmental Financial Officers Association "Popular Annual Financial Reporting Award" in 1993 and became the first educational entity to do so. Popular annual financial reporting is an effective way for schools to present reader-friendly reports that stress graphics and…
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Financial and statistical reporting-general... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS CARGO OPERATIONS IN INTERSTATE AIR TRANSPORTATION Reporting Rules § 291.41 Financial and statistical reporting—general. (a) Carriers providing cargo operations in...
Cecilia (DAMOC NICA
Full Text Available The study identifies the impact of the internal and external control of the quality of financial reporting, considering the professional accountants’ opinions, evaluating the extent to which financial and non-financial information presented annually by companies represent a guarantee of compliance with the ethical principles of professionals, and also a transparency presentation of the economic activity, risk management, at the same time protecting the interests of stakeholders in the company. The quantitative analysis performed is based on a questionnaire applied to the professional accountants being conducted on a sample of companies in Romania, in various sectors and presents a comparative study of the importance of each type of internal and external control in the delivery of financial reports and non- annual companies, real and credible.
It was also revealed in this study that the financial reporting objectives of an enterprise will determine the choice of revenue recognition policy to be taken. The study equally revealed some subtle manipulations that can vitiate the true position of financial statements hence the revenue to be recognised by a business ...
Full Text Available Abstrak : Penerapan Internet Financial Reporting untuk Meningkatkan Akuntabilitas Organisasi Pengelola Zakat. Penelitian ini bertujuan melihat penerapan akuntabilitas pada Organisasi Pengelola Zakat (OPZ di Indonesia. Penerapan akuntabilitas dilihat dari pelaporan keuangan dan pengungkapan laporan keuangan. Jenis penelitian adalah penelitian kualitatif. Penelitian ini menggunakan analisis konten sebagai metode. Hasil penelitian menunjukkan dari 19 OPZ yang ada di Indonesia, hanya satu badan yang menerapkan pelaporan keuangan melalui internet. Akuntabilitas Islam dari OPZ dapat dikatakan masih rendah. Penelitian ini memberikan rekomendasi kepada pemerintah untuk memperkuat peraturan pelaporan keuangan oleh OPZ. Absract: The Implementation of Internet Financial Reporting to Increase the Accountability of Zakat Management Organization. The purpose of this study is to examine the application of accountability in the Zakat Management Organization (ZMO in Indonesia. The implementation of accountability is viewed by financial reporting and the disclosure of financial statements. This research is qualitative approach. This research uses content analysis as a method. This research has a result that from 19 ZMO in Indonesia, only one entity that implements internet financial reporting. The Islamic accountability of ZMO is still low. This reseacrh recommends the government to strengthen financial reporting regulations by ZMO.
Wang, Dong; Chen, Yujing; Xu, Jing
Handling and analyzing to web financial data is becoming a challenge issue in knowledge management and education to accounting practitioners. eXtensible Business Reporting Language (XBRL), which is a type of web financial reporting, describes and recognizes financial items by tagging metadata. The goal is to make it possible for financial reports…
Sofaer, S; Abel, E
Elderly women and men have different patterns of disease and utilize health services differently. This essay examines the extent to which Medicare covers the specific conditions and services associated with women and men. Elderly women experience higher rates of poverty than elderly men; consequently, elderly women are especially likely to be unable to pay high out-of-pocket costs for health care. Using a new method for simulating out-of-pocket costs, the Illness Episode Approach, the essay shows that Medicare provides better coverage for illnesses which predominate among men than for those which predominate among women. In addition, women on Medicare who supplement their basic coverage by purchasing a typical private insurance "Medigap" policy do not receive as much of an advantage from their purchases as do men. The calculations also show that the Medicare Catastrophic Coverage Act would have had little impact on the gender gap in financial vulnerability.
Snežana Miletić; Savka Vučković Milutinović
Leasing is a very popular way of acquiring fixed assets, but despite its importance and presence the users of financial statements are often not in a position to realistically consider reporting entity's lease transactions and their impact on entity's financial position and performance. For years, current financial reporting for leases has been subject to many critiques. The reason for this primary lies in the fact that it left a lot of opportunities for manipulation during the lease classifi...
Dec 31, 2011 ... 2 IDRC QUARTERLY FINANCIAL REPORT DECEMBER 2011. Consolidated ..... guiding principles and overarching strategies that formed the basis of the expenditure ... Accounting Standard 34, Interim Financial Reporting.
... 36 Parks, Forests, and Public Property 1 2010-07-01 2010-07-01 false Financial reporting requirements and reimbursements. 64.15 Section 64.15 Parks, Forests, and Public Property NATIONAL PARK SERVICE... RIGHTS-OF-WAY § 64.15 Financial reporting requirements and reimbursements. Payments to applicants will...
... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION... the reporting of specified foreign financial assets. FOR FURTHER INFORMATION CONTACT: Joseph S.... List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. PART 1...
Anne Le Manh-Béna; Olivier Ramond
Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What information set should financial reporting provide? We show that the perceived need of a Framework has resulted in practice in weak usefulness We ...
... 45 Public Welfare 2 2010-10-01 2010-10-01 false Are there additional financial reporting and... there additional financial reporting and auditing requirements? (a) The reporting of expenditures are... comply with all laws, regulations, and Departmental policies that govern submission of financial reports...
This paper analyses the effects of stricter financial reporting enforcement on capital allocation and reporting quality in a game-theoretic model and derives conclusions about optimal enforcement strictness. Analysis of the model shows that reporting quality strictly increases with tighter
This fourth financial report deals with the finances of the electricity supply industry and includes three sections. Section 1: letter to the minister; scope of the report; the Commission; the electricity authorities; forecasts; tariff policy; and the Queensland Electricity Supply Industry Superannuation Board. Section 2: consolidated schedules; and audited financial statements. Section 3: statistics; including production, distribution, consumption, financial, accidents, towns and locations.
The Chief Financial Officers Act of 1990 (CFO Act) establishes the legal framework for improved Federal financial management. The Act requires the agency CFO to prepare, and annually revise, a plan to implement the Office of Management and Budget (OMB) Federal Financial Management Status Report and Five-Year Plan. This is the sixth Status Report and Five-Year Plan submission to OMB by the Department of Energy (DOE). Financial management at the Department operates in an environment of Government-wide efforts to improve financial management and implements legislation and administrative provisions which stress the need for change. This report sets forth the Department`s plans for financial management improvements in the coming years. It also highlights several new initiatives completed or currently underway that will significantly improve the overall effectiveness of financial management at the Department of Energy.
Office 2004 Test Drive User
Jun 30, 2012 ... 2 IDRC QUARTERLY FINANCIAL REPORT JUNE 2012. Consolidated .... Accounting Standard 34, Interim Financial Reporting. ..... ceasing activities in the field of social innovation, the principal component of which is ending ...
Pasternak Maria M.
Full Text Available The article is aimed at generalizing the theoretical approaches to the structure and elements of the technique for analysis of the Financial results report (Cumulative income report and providing suggestions for its improvement. The current methods have been analyzed, relevance of the application of a common technique for such analysis has been substantiated. A common technique for analyzing the Financial results report has been proposed, which includes definition of the objectives and tasks of analysis, subjects and objects of analysis, sources of its information. Stages of such an analysis were allocated and described. The findings of the article can be used to theoretically substantiate and to practically develop a technique for analyzing the Financial results report in the branches of Ukrainian economy.
... 10 Energy 4 2010-01-01 2010-01-01 false Monitoring and reporting program and financial performance. 600.341 Section 600.341 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL... Organizations Post-Award Requirements § 600.341 Monitoring and reporting program and financial performance. (a...
Office 2004 Test Drive User
Jun 30, 2014 ... This Management's Discussion and Analysis (MD&A) provides a narrative outlining the financial ... Cost of operations. (33 422) ..... Accounting Standard 34 (Interim Financial Reporting) and the Standard on Quarterly Financial.
...; Quarterly Financial Report AGENCY: U.S. Census Bureau, Commerce. ACTION: Notice. SUMMARY: The Department of.... SUPPLEMENTARY INFORMATION: I. Abstract The Census Bureau's Quarterly Financial Report program (QFR) is planning... on the financial results and position of U.S. corporations since 1947. The QFR is a principal...
Tijdens, K.; van der Lippe, T.; de Ruijter, E.
Household services are increasing. Which households consume these services, in particular domestic help? This article tests whether time and financial resources influence the use of domestic help, performing logistic regression analyses with the WWIQ-2000/01-data (N=10,969), addressing working women
Full Text Available Financial reporting represents a current issue of economic environment, given globalization and the recent economic crisis. Accounting -as profession - along with the investors and state institutions have started a comprehensive project of accounting convergence designed to improve the comparability of accounting information released by financial statements synthesis. The success of the project can only be provided by taking into account several constraints imposed by the economic environment, and not only. Therefore, attention must be paid to the voice of capital markets and large multinational corporations regarding the future development of financial reporting.
Sekścińska, Katarzyna; Trzcińska, Agata; Maison, Dominika A
In recent times, the changes occurring in the social role of women and men have been observed. Traditionally, the dominating social role of the woman was as housewife, and that of the man was focused on work and family maintenance. Nowadays, the social role of women is evolving in the direction of taking a profession, while increasingly men are taking care of the household. The main goal of the studies presented here was to verify how the activation of different social roles (traditional or non-traditional) may be reflected in women's financial and consumer choices. Three experimental studies were conducted. In the first study (n = 195 females), three different social roles of women - professional (non-traditional), housewife (traditional) and neutral (control) - were activated. The results showed that activating women's non-traditional social role increased their tendency to invest and decreased their propensity to save money compared to the activation of the traditional or neutral social role. The goal of the second study (n = 196 females) was to check whether, despite there being no differences in the level of consumption in the first study, can any differences be observed in the preference for the type of products chosen for consumption. The results showed that activating the non-traditional social role raised the propensity to spend funds on products and services for individual use and reduced the willingness to buy goods for collective use (shared with other members of the household). The purpose of the third study (n = 90 females) was to examine how different images of women appearing in advertisements may affect women's judgments of the advertised product. Women who watched the ad with woman in the non-traditional social role estimated the product quality, look, color and price higher that participants exposed to the advertisement presenting the woman in traditional or neutral social role. The present studies give some evidence that the new, non
Full Text Available Currently the focus is on the fact that non-financial reporting is essential for the transition to a sustainable economy which combines long-term profitability with social inclusion and protection of natural resources. Therefore, the present requirements of the European Union institutions on reporting non-financial enterprises and large groups of enterprises require that they report to both environmental and social as well as issues regarding compliance with human rights issues on combating corruption and bribery.It aims to increase the transparency and comparability among large companies. The merit and importance of non-financial reporting is that business goes beyond performance reporting financial size classical concept of performance thus completing two new dimensions, environmental and social.
This semestral financial report contains statements on the objectives, prospects and growth opportunities for the AREVA group. After a presentation of the person responsible for this report, the document presents significant events, summary data (financial indicators and their definitions), a summary of data by division, the backlog, the income statement (revenue, gross margin, research and development, and so on), the cash flow assessment, the balance sheet items, a review of the business groups (mining and front end, reactors and services, back end, renewable energies, corporate and other). This document contains its English version and its French version
Muda, Iskandar; Haris Harahap, Abdul; Erlina; Ginting, Syafruddin; Maksum, Azhar; Abubakar, Erwin
The purpose of this research is to find out whether the Accounting Information System and Internal Control in Local Revenue Office to the affect the Quality of Financial Report of Local Government. The sampling was conducted by using simple random sampling method in which the sample was determined without considering strata. The data research was conducted by distributing the questionnaires. The results showed that the degree of Accounting Information System and Internal Control simultaneously affect the Quality of Financial Report of Local Government. However, partially, Partially, accounting information system influence to the quality of financial report of local government and the internal control does not affect the quality of financial report.
Hakoum, Maram B; Anouti, Sirine; Al-Gibbawi, Mounir; Abou-Jaoude, Elias A; Hasbani, Divina Justina; Lopes, Luciane Cruz; Agarwal, Arnav; Guyatt, Gordon; Akl, Elie A
Conflicts of interest may bias the findings of systematic reviews. The objective of this methodological survey was to assess the frequency and different types of conflicts of interest that authors of Cochrane and non-Cochrane systematic reviews report. We searched for systematic reviews using the Cochrane Database of Systematic Reviews and Ovid MEDLINE (limited to the 119 Core Clinical Journals and the year 2015). We defined a conflict of interest disclosure as the reporting of whether a conflict of interest exists or not, and used a framework to classify conflicts of interest into individual (financial, professional and intellectual) and institutional (financial and advocatory) conflicts of interest. We conducted descriptive and regression analyses. Of the 200 systematic reviews, 194 (97%) reported authors' conflicts of interest disclosures, typically in the main document, and in a few cases either online (2%) or on request (5%). Of the 194 Cochrane and non-Cochrane reviews, 49% and 33%, respectively, had at least one author reporting any type of conflict of interest (p=0.023). Institutional conflicts of interest were less frequently reported than individual conflicts of interest, and Cochrane reviews were more likely to report individual intellectual conflicts of interest compared with non-Cochrane reviews (19% and 5%, respectively, p=0.004). Regression analyses showed a positive association between reporting of conflicts of interest (at least one type of conflict of interest, individual financial conflict of interest, institutional financial conflict of interest) and journal impact factor and between reporting individual financial conflicts of interest and pharmacological versus non-pharmacological intervention. Although close to half of the published systematic reviews report that authors (typically many) have conflicts of interest, more than half report that they do not. Authors reported individual conflicts of interest more frequently than institutional and
Full Text Available Measurement of financial reporting quality is a problematic task because financial reporting is difficult to observe and measure. The aim of the article is to present the methods of financial reporting quality meas-urement and a systematic review of literature on the effects of corporate governance reforms on the qualityof financial reporting. The main research questions are: (1 what are the possibilities of measuring financial reporting for research purposes, (2 which of the methods of measuring the quality of financial reporting are used in research on corporate governance, and (3 which variables used in measuring corporate gov-ernance factors affect financial reporting quality? To answer these questions, a critical analysis of literature and a systematic review of research results using meta-analysis was made. For selecting the best articles a three-step collection strategy was used, which resulted in a database of 38 publications. The review has shown that for measuring the quality of financial reporting researchers most frequently use models based on measurement of risk management, and the most common independent variables describing corporate governance are: the size of the audit committee, presence of independent directors on the supervisory board, dual role of CEO, proportion of independent directors in the audit committee, size of the supervisory board, proportion of accounting experts in the audit committee, and frequency of audit committee meetings
Buculescu (Costicã) Maria Mãdãlina; Stoica Anamaria
Recognizing the increasingly importance of SMEs in the economy, European Commission attempts to develop an “economic friendly” environment for SMEs business and further to create a harmonized accounting framework for SMEs financial reporting. Therefore, in 2013, European Commission issued a new Accounting Directive 2013/34/EU, to which the member states have to comply until July 2015, representing an important effort undertaken to reduce the administrative burden of SMEs financial reporting, ...
Full Text Available The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework fails...
Full Text Available The article sets the goal to assess the reliability of financial reporting essence and summarize the factors that affect it. The article grounds the reliability of financial reporting urgency and characterizes its dual nature (on one hand, it is accounting containing reliable, reasonable data, characterized by the absence of errors and can be correctly perceived by users, on the other hand, reliable financial statements are considered to be formed according to the rules regulated by normative documents. It is proved that making decisions by interested users based on financial statements is closely related to information risk that arises because of the restrictions affect the flow of information on which management decisions are taken (accounting information that is difficult to understand by unskilled users, the impact of human factor, the level of information importance. The author establishes that the reliability of financial reporting is affected by many factors whose influence can be seen both outside, and within an enterprise. The main factors include: informational, political, legal, human, organizational and financial and they should be taken into account while making management decisions.
Ro, Annie E.; Choi, Kyung-Hee
The growing body of research on discrimination and health indicates a deleterious effect of discrimination on various health outcomes. However, less is known about the sociodemographic correlates of reporting racial discrimination and gender discrimination among racially diverse women. We examined the associations of social status characteristics with lifetime experiences of racial discrimination and gender discrimination using a racially-diverse sample of 754 women attending family planning clinics in Northern California (11.4% African American, 16.8% Latina, 10.1% Asian and 61.7% Caucasian). A multivariate analysis revealed that race, financial difficulty and marital status were significantly correlated with higher reports of racial discrimination, while race, education, financial difficulty and nativity were significantly correlated with gender discrimination scores. Our findings suggest that the social patterning of perceiving racial discrimination is somewhat different from that of gender discrimination. This has implications in the realm of discrimination research and applied interventions, as different forms of discrimination may have unique covariates that should be accounted for in research analysis or program design. PMID:19485231
Ro, Annie E; Choi, Kyung-Hee
The growing body of research on discrimination and health indicates a deleterious effect of discrimination on various health outcomes. However, less is known about the sociodemographic correlates of reporting racial discrimination and gender discrimination among racially diverse women. We examined the associations of social status characteristics with lifetime experiences of racial discrimination and gender discrimination using a racially-diverse sample of 754 women attending family planning clinics in North California (11.4% African American, 16.8% Latina, 10.1% Asian and 61.7% Caucasian). A multivariate analysis revealed that race, financial difficulty and marital status were significantly correlated with higher reports of racial discrimination, while race, education, financial difficulty and nativity were significantly correlated with gender discrimination scores. Our findings suggest that the social patterning of perceiving racial discrimination is somewhat different from that of gender discrimination. This has implications in the realm of discrimination research and applied interventions, as different forms of discrimination may have unique covariates that should be accounted for in research analysis or program design.
Plöckinger, M.; Aschauer, E.; Hiebl, M. R. W.
upper echelons theory as our organizing framework. Our review of 60 studies shows that research consistently finds that top management executives exert significant influence on financial reporting decisions, particularly on disclosure quality. Empirical research has developed promising approaches...... and adopts a more holistic perspective on financial reporting outcomes. © 2016 University of Florida, Fisher School of Accounting...
... (Financial Status Report) Activity: Comment Request AGENCY: Office of Management, Department of Veterans... techniques or the use of other forms of information technology. Title: Financial Status Report, VA Form 5655...: Claimants complete VA Form 5655 to report their financial status. VA uses the data collected to determine...
Ching-Chieh Lin; Chi-Yun Hua; Wen-Hsiang Lin; Wen-Chih Lee
Taiwan’s financial accounting regulatory amendment directions shift the framework from the U.S. GAAP-based to International Financial Reporting Standards (IFRS)-based to accelerate the pace of progress towards convergence with IFRS. In the amendment process, the converge outcomes of earnings quality become an important and urgent issue. The purpose of this study is to investigate the converge impacts on reporting quality over 1999 to 2009, which divided into three timeframes: the U.S. GAAP-ba...
Full Text Available Recent technological changes have had a great impact on the accounting and financial environment. As other countries Albania has also been affected by developments such as the evolution towards using accounting information packages, financial web reporting, XBRL and cloud computing. Throughout this paper we try to analyze the current situation of accounting and financial reporting in Albania and the impact that the web reporting has had on the simplification of the accounting procedures. We present how tools such as cloud computing and XBRL have impacted the use of the accounting systems and also other reporting institutions in Albania. Describing the current development of cloud services we give information on the part of software vendors in Albania. We find that cloud computing has been used extensively not only by the private companies offering accounting infomations systems, but also by other companies in the public sector (i.e. education. On the other hand we find that XBRL, even though a promising technology, has not been gained great recognition in Albania and is currently not used by any on the institutions or companies, neither by institutions whose mission is to create extensive databases (such as the Registrar of the Companies and which might benefit the most from this technology.
Using the actor-network theory (ANT), this article sought to analyze the translation process induced by the Danish regulatory agency for financial reporting to incorporate the eXtensible Business Reporting Language (XBRL) into the financial reporting practices, giving special attention to how...... resistance demonstrated by certain actors shapes the process of incorporating the technology into the financial reporting environment. The empirical analysis, relying on a series of semi-structured interviews conducted between November 2013 and February 2016, highlighted the strategic steps taken....... In this respect, the paper contributes to previous studies on XBRL, adds to the financial reporting literature by illustrating how resistance shapes the introduction of complex regulatory changes, and contributes to the ANT literature, especially those based on Michel Callon’s translation model....
textabstractIntroduction In popular media and debates, both men and women sometimes utter the words that “if women had run the financial sector, we would not have found ourselves in this crisis” – or, the Lehman Sisters hypothesis. This paper will not go into the various views of sex and gender that may go behind this statement. But we do recognize the problem of natural fallacy here: if the statement would be based on a belief in some natural differences between women and men, it would imply...
Patel, Minal R; Nelson, Belinda W; Id-Deen, Effat; Caldwell, Cleopatra H
The purpose of this study was to define perceptions of health-related financial burden based on the views of individuals who report these perceptions through qualitative approaches. Four focus groups were conducted in Southeast Michigan with 26 African American women with asthma, recruited based on maximum variation sampling procedures. A semi-structured interview was employed by facilitators. Coded transcripts were analyzed for themes regarding dimensions of the meaning of financial burden. Major domains of financial burden identified included (1) high out-of-pocket expenses; (2) lost wages from exacerbations, inability to maintain a stable job and stress from making decisions about taking a sick day or coming to work; (3) transport costs; (4) both costs and stress of managing insurance eligibility and correcting erroneous bills. Greater awareness of factors that add to perceptions of financial burden might better equip researchers to develop interventions to help care teams manage such concerns with their patients.
Full Text Available In the paper the authors presented the importance of financial reporting system used in financial analysis of IT firms. Thus were presented balance sheet, income statement and cash flows.
Webster, R L; Ellis, T S
Measures of reported self-confidence in performing financial analysis by 59 professional male analysts, 31 born between 1946 and 1964 and 28 born between 1965 and 1976, were investigated and reported. Self-confidence in one's ability is important in the securities industry because it affects recommendations and decisions to buy, sell, and hold securities. The respondents analyzed a set of multiyear corporate financial statements and reported their self-confidence in six separate financial areas. Data from the 59 male financial analysts were tallied and analyzed using both univariate and multivariate statistical tests. Rated self-confidence was not significantly different for the younger and the older men. These results are not consistent with a similar prior study of female analysts in which younger women showed significantly higher self-confidence than older women.
Dima (Cristea), Stefana Maria; David, Delia; Păiuşan, Luminiţa
The objective of the present paper is to provide a synopsis of the recent international financial reporting developments as well as to identify some of the related worldwide implications. The unprecedented joint activity of the International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB) has caused, in the last decade, a series of debates on whether or not International Financial Reporting Standards (IFRSs) represent what is best of the international acco...
Full Text Available This paper examines the degree of comprehensiveness of ethical reporting in annual reports of listed firms in Nigeria. It also looks at the relationship between the extent of corporate ethical reporting and financial performance of the listed firms. In addition, it examines the impact of corporate governance on the financial performance of the listed firms. The study utilises the corporate annual reports for the period 2010-2014 as our main source of secondary data, while the content analysis technique is used to elicit data from the corporate annual report. In testing the research hypotheses, the study adopts the use of descriptive statistics, Pearson correlation and panel least square regression method to analyse the degree of comprehensiveness and the relationship between corporate ethical reporting and financial performance of the listed firms. Findings from the study show that there is lack of comprehensiveness of corporate ethical reporting in the selected industries. In addition, the study observed that a significant relationship exists between corporate ethical reporting and financial performance. Also, the study observed that the relationship between corporate governance and financial performance is not significant. The study recommends the need for a stand-alone report for corporate ethical issues in annual reports of companies in Nigeria
.... (a) The confidential financial reporting system set forth in this subpart is designed to complement... Government duties involve the exercise of significant discretion in certain sensitive areas, report their... apparent conflicts of interest. The confidential financial disclosure system promotes that goal, with...
Full Text Available Background: Harmonization and standardization is becoming important among regulators and business community. XBRL has entered the global stage as a financial reporting standard. Its mission was to standardize the financial reporting, lower the reporting costs and make the reporting as transparent as possible.
Jones, M.; Slack, R.E.
A discussion paper based on the British Accounting Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium, 11 January 2013. ACCA was pleased to host again the FARSIG annual discussion of the future of financial reporting. The meeting continues to provide a valuable discussion between interested parties – principally academics studying financial reporting and those involved with its practical application in way or another. The line of speakers this year re...
Bean, David; Glick, Paul
In June 1999, the Governmental Accounting Standards Board (GASB) issued its statement on the structure of the basic financial reporting model for state and local governments. Explains the new financial reporting model and reviews the implementation issues that school districts will need to address. (MLF)
... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS), Treasury...), which were published in the Federal Register on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets. DATES: Effective date: This correction is effective February 21, 2012...
.... The DoD Agency Wide financial statements include financial statements for a reporting entity called "Other Defense Organizations," a consolidation of financial information from various Defense...
The Department of Defense (DoD) Fiscal Year (FY) 2007 Agency Financial Report (AFR) provides the President, the Congress, other Federal departments and agencies, and the American public an overview of the Department's financial condition...
M. Koning (Miriam)
markdownabstract__Abstract__ Financial reporting is the process of disclosing financial information about a company to external users. This dissertation investigates three different parties involved in the environment of financial reporting: the media, regulators and auditors. The media, or
Sandra Raquel Pinto Alves
Full Text Available In the last decade, the advances in communication and information technologies dramaticallychanged the information flow and our notions of time and space. The Internet has been changingthe information policy of companies world-wide. Basically in all developed countries,companies are increasingly using the Internet to provide their financial information. Thisresearch presents an empirical study aiming to analyze the organization and informationprovided on the financial report of the 250 most profitable companies in Portugal, particularlytheir financial statements published on the Internet. After the observation and in-depth analysisof the websites of the above-mentioned companies, for the year 2002, it was concluded that 119companies (48% had a webpage on the internet. In what concerns the disclosure of financialinformation, only 51 (43% out of the 119 companies had some kind of financial informationstated on their websites.
... financial report? 137.353 Section 137.353 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND... § 137.353 What is contained in a construction project financial report? Construction project financial reports contain information regarding the amount of funds expended during the reporting period, and...
... REPORTING, PROCEDURES AND PENALTIES REGULATIONS Reports § 501.604 Reports by U.S. financial institutions on rejected funds transfers. (a) Who must report. Any financial institution that rejects a funds transfer... institution, domestic bank, financial institution or U.S. financial institution, as those terms are defined in...
The development of management control financial reporting systems for airport operation is discussed. The operation of the system to provide the reports required for determining the specific revenue producing facilities of airports is described. The organization of the cost reporting centers to show the types of information provided by the system is analyzed.
Skeadas, Gus J.
A study was conducted to determine how well Illinois' 38 community college districts satisfied the needs of board members, creditors, investors, and tax payers for financial information. A list of 38 financial reporting requirements was developed from the requirements of the Illinois Community College Board (ICCB) and guidelines from the Audits of…
Quick Reference – Financial Reporting. 6. Complete FR3 - Payment Receipts, Foreign Exchange and Other Income Forms: a. Enter in Section 3A – Payment Receipt Form all payments received from IDRC. b. Use the Cash Exchange Form if the funds received from IDRC are held in a currency other than the project working ...
Nevada System of Higher Education, 2010
The mission of the Nevada System of Higher Education (NSHE) is to provide higher education services to the citizens of the State at an excellent level of quality consistent with the state's resources. The information in this report is provided by the financial aid officers at each NSHE institution. Each fall, institutions submit a detailed…
Gatti, Bernard F.
Describes the Association of School Business Officials' (ASBO's) Certificate of Excellence for Financial Reporting review process for school district accounting and financial reporting. Describes the Self-Evaluation Worksheet revision, the panel of review members' guide, and highlights of program year 1994. Two figures are included. (LMI)
Council of Ontario Universities, Toronto.
This report provides detailed financial information for provincially-assisted colleges and universities in Ontario (Canada) for the fiscal year ended April 30, 1994. It describes university accounting procedures, principles for reporting financial data, and definitions. Nine tables provide summary information on revenue, expenses, fund balances,…
The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the...
Andrei R. CRIŞAN
Governments in general provide two main types of financial information: Government Finance Statistics (GFS), used for macroeconomic analysis and General Purpose Financial Reports (GPFR), more or less according with International Public Sector Accounting Standards, used for making decisions in the public sector entities. The aim of this paper is to make a comparison between GFS and GPFR to extract the similarities and differences between them. The documents of GFS and GPFS will be compared row...
Full Text Available This paper analyzes the importance of building financial statements and their compliance with the activities by running an entity, primarily for micro units. Main objective of this paper is to present the necessity of the implementation of legal frameworks in the field of accounting and the application of accounting standards for financial reporting. National Accounting Standards are significant factors to increase the quality of financial information, bringing new technologies, increased competition and culture of service etc. National Accounting Standards help in the sustainable economic development of the country and integration into the EU. This paper analyzes a series of articles in the field of research in the field of accounting. This paper presents the theoretical and practical aspects of a company’s long-term assets, treating the amortization calculated according to accounting standards. An important point is the appearance of these items in the balance sheet. According to the empirical viewpoint, various studies give different results. Also, the entities as a primary source of economic development are part of this paper. The application of accounting standards began in Albania on 1 January 2009. From these date all the units are obliged to draw up financial statements according to national and international standards of accounting. Actually nowadays (starting from the fiscal year 2014 the submission of balance sheet is made electronically.
Hilliard Theresa DiPonio
Full Text Available The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandated by IFRS 1 and disaggregation of the equity components to observe and measure the impact of IFRS as it pertains to discretionary management implementation choices, material reclassifications, and GAAP-to-GAAP differences. Comprehensive knowledge of IFRS 1, First Time Adoption of International Financial Reporting Standards is crucial to our ability to assess the transitory and future impact of IFRS. IFRS 1 sets the precedent for financial reporting under IFRS, overrides transitional provisions included in other IFRS, and prescribes detailed disclosures. This detailed “rules-based” standard permits discretionary management policy choices which have material impact on transitory reporting as well as future financial results.
Full Text Available This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs. The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32. Notwithstanding its noncompliance with the IFRSs, HSBC (2009 concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows” (p. 2. The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.
María del Carmen CABA PEREZ
Full Text Available The disclosure of financial documents can be extremely significant for improving information transparency as part of the management of financial resources to render public sector services. Therefore, this research focuses on the role played by new technologies in this respect, particularly in promoting the transparency of financial information documents and on the key determinants to make financial documents available on the World Wide Web. To achieve this aim, an empirical test is made of models we propose, to discover whether the national websites of OCDE countries are using the Internet to provide citizens with governmental budgetary transparency and whether this disclosure is influenced by socio-economic factors. The results of the study confirm that factors previously found to be important in paper-based reporting, such as education level, population, internet access or fiscal pressure seem to have no influence on the public financial information disclosed on the Internet. Only debt seems to be a relevant factor in the degree of information transparency achieved via the Internet for accountability documents.
... Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT... its identity as a reporting labor organization through merger, consolidation, or otherwise, shall, within 30 days after such loss, file a terminal financial report with the Office of Labor-Management...
The International Financial Reporting Standards (IFRS) are designed for application in the financial reports with general purpose and the other financial reporting in all profit-oriented entities. The International Auditing Standards (IAS) are setting out the framework for carrying out the review process of financial reporting from entities referred to audit in order to verify the authenticity of the information and raising up the credibility of financial statements. Quality implementation...
Full Text Available The International Financial Reporting Standard for Small and Medium-sized entities (IFRS for SMEs was published as a standard by the International Accounting Standards Board (IASB during July 2009. During 2007 South Africa became one of the first countries and the first country in Africa to early accept the proposed accounting standard (exposure draft of an IFRS for SMEs. The accounting standard will probably also be accepted by numerous other countries. The aim of this article is to investigate the applicability of this accounting standard. The results indicated that the IFRS for SMEs remains too comprehensive for the majority of small companies. The IFRS for SMEs does not satisfy the needs of South African users of small company financial statements, and as a result the accounting requirements should be simplified. KEYWORDS: Financial accounting; Financial reporting requirements; IFRS for SMEs; Small companies; Users of financial statements; Small company financial statements.
... over financial reporting. 229.308T Section 229.308T Commodity and Securities Exchanges SECURITIES AND... § 229.308T (Item 308T) Internal control over financial reporting. Note to Item 308T: This is a special... internal control over financial reporting. Provide a report of management on the registrant's internal...
Full Text Available Developments in science, technology and sophisticated interconnected social networks increase the speed and volatility of the flow of economic-related energies, such as financial and intellectual capital. These developments require an information theory on corporate financial reporting that is stable at a fundamental level and focused on the disclosure of those systemic attributes that are pivotal to the sustenance of business entities operating in the global economy, or in economies with similar traits. The limited success in attaining stability is caused by, among others, the application of diverse, restricted and even opposing perspectives, resulting in random theoretical development, often unaligned with economic reality. The main aim of the article is to investigate whether the introduction of an underlying concept, principle or theorem, founded on the phenomenon of flow, to general- purpose corporate financial reporting theory could contribute to rendering stable guidance for coherent theoretical development while simultaneously enhancing alignment with the current global economy. As the study was conducted at conceptual level, a qualitative, transdisciplinary theoretical research methodology was applied by taking into account related basic concepts of philosophy, corporate financial reporting theory, economics, management accounting, physics and complexity. The study suggests that the conceptualisation of flow in general-purpose corporate financial reporting theory could contribute to rendering stable guidance for further coherent theoretical development, and improve on the alignment of the theory with the dynamics of the current global economy. This finding creates the opportunity to explore a variety of new reporting approaches from a scientific perspective, which could aid to enhance the disclosure of useful financial information.
Tanlamai, Uthai; Soongswang, Oranuj
Mixed visuals of numbers and graphs are available in various financial reports that demonstrate the financial status and risks of a firm. GWN (graphs with numbers) and TWG (table of numbers with graphs) were used as two alternative visuals derived from the actual data of two large public companies, one from food manufacturing industry (food) and…
Full Text Available Prior literature has claimed that accounting plays a negative role in a financial crisis. The current study sought to determine whether this effect is dependent on the quality of financial reporting. Specifically, this study examined the impact of the quality of financial reporting (as measured via earnings quality on liquidity (measured by the bid-ask spread in the equity market during the 2008–2009 global financial crisis in the United Kingdom. We found, as expected, that market liquidity was much lower during the crisis than prior to the crisis; however, firms with high-quality financial reporting suffered fewer negative effects as a result of the financial crisis. The results were robust after controlling for other influences, such as return volatility, loss making, market value of equity, and other potential endogeneity problems. In addition, adopting alternative models for earnings quality did not alter our inferences. Our results support the notion that high-quality accounting information can reduce information asymmetry and hence enhance investor confidence during a financial crisis. The results suggest that a stable financial reporting system is an important part of that overall economic fabric. Our findings will help build a framework on which an overall financial crisis risk-management strategy can be developed to avoid future crises.
Bell, Reginald L.
This article presents an interview with Ray Gonzalez, a risk consultant at Deloitte & Touche LLP, in Houston, Texas, about the financial reporting responsibilities of top, middle, and frontline managers in large and medium-size firms. This interview spotlights the necessity for timely and accurate reporting of financial information relating to…
This management report indicates the main operation events in the activity of the ANDRA (the French national Agency for radioactive waste management) during 2008, and of its waste storage centres. It comments the evolution of the various characteristic figures (production, personnel, financial result, certification), and reports the evolution of two projects (the HA-MAVL project for the creation of a storage centre for high- and intermediate-level long-life wastes, and the FA-VL project for the creation of a storage centre for low-level long-life wastes). It reviews ANDRA's industrial activity evolution, that is the operation of several storage centres and the activities related to small waste producers and polluted sites. It comments the level and the evolution of the public subside, briefly describes other activities (national inventory of radioactive materials and wastes, activity at the international level), the financing of future nuclear loads, the action for a sustainable development, the prospective evolution for 2009. In a second part, after the financial statement tables, the report comments these financial results. The different authorities are presented and the official auditor's report concludes this document
Ariana, I. M.; Bagiada, I. M.
Development of spreadsheet-based integrated transaction processing systems and financial reporting systems is intended to optimize the capabilities of spreadsheet in accounting data processing. The purpose of this study are: 1) to describe the spreadsheet-based integrated transaction processing systems and financial reporting systems; 2) to test its technical and operational feasibility. This study type is research and development. The main steps of study are: 1) needs analysis (need assessment); 2) developing spreadsheet-based integrated transaction processing systems and financial reporting systems; and 3) testing the feasibility of spreadsheet-based integrated transaction processing systems and financial reporting systems. The technical feasibility include the ability of hardware and operating systems to respond the application of accounting, simplicity and ease of use. Operational feasibility include the ability of users using accounting applications, the ability of accounting applications to produce information, and control applications of the accounting applications. The instrument used to assess the technical and operational feasibility of the systems is the expert perception questionnaire. The instrument uses 4 Likert scale, from 1 (strongly disagree) to 4 (strongly agree). Data were analyzed using percentage analysis by comparing the number of answers within one (1) item by the number of ideal answer within one (1) item. Spreadsheet-based integrated transaction processing systems and financial reporting systems integrate sales, purchases, and cash transaction processing systems to produce financial reports (statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position, and statement of cash flows) and other reports. Spreadsheet-based integrated transaction processing systems and financial reporting systems is feasible from the technical aspects (87.50%) and operational aspects (84.17%).
Full Text Available Due to the increased interest for sustainability issues, entities that operate in the areas agriculture, forestry and fishery are exposed to a variety of ecological challenges. Moreover, such fields are generally of strategic importance for a country’s economy, which also increases their exposure to public debate. The present study aims to provide a detailed and accurate description of the financial and non-financial information made available by listed Romanian entities operating in agriculture, forestry and fishery. The research goes beyond the mere description of the content of shareholders’ reports. Its purpose is to assess the financial performance and stability of selected companies and to investigate the relationships between the financial well-being of such companies and the extent to which they disclose non-financial information. The sample consists of companies which operate in the business of fields agriculture, forestry or fishery and are listed at the Bucharest Stock Exchange in Romania.
U.S. Department of Health & Human Services — This section contains the annual CMS financial statements as required under the Chief Financial Officers (CFO) Act of 1990 (P.L. 101-576). The CFO Act marked a major...
Full Text Available Sermaye piyasalarında yaşanan globalleşme hareketleri finansal tablolardan beklenen bilgi gerekliliklerini de büyük ölçüde değiştirmektedir. Günümüzde şirketler kurumsal şeffaflık kavramı çerçevesinde daha güvenilir, şeffaf ve kaliteli finansal ve finansal olmayan bilgiler sunma eğilimindedirler. Şirketlerin bu eğilimleri finansal raporlama süreçlerine de etki etmektedir. Özellikle halka açık şirketler, genel amaçlı finansal raporlarının yanında özel amaçlı finansal raporları da hazırlayıp sunmaktadırlar. Bu çalışmada kurumsal şeffaflık çerçevesinde finansal raporlama konusunda yaşanan gelişmeler incelenmektedir. Bu gelişmelere bir örnek olarak DiPiazza ve Eccles’in 2002 yılında yayınladıkları Finansal Raporlamanın Geleceği (The Future of Financial Reporting isimli kitaplarında yer alan üç basamaklı kurumsal şeffaflık modeli sunulmaktadır.-Globalization efforts in capital markets largely change the information requirements expected from financial statements. Nowadays companies tend to present more reliable, transparent and high quality financial and non financial information in the frame of corporate transparency. These bias of companies, also affect their financial reporting processes. Especially, listed companies prepare and present not only general purpose financial reports but also special purpose financial reports. The developments in financial reporting in the frame of corporate transparency have been examined in this study. As an example for these developments, three tier corporate transparency model existing in The Future of Financial Reporting by DiPiazza and Eccles.
Claudia-Elena GRIGORAȘ-ICHIM; Lucia MOROŞAN-DANILĂ
The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they fa...
... Management Systems, Monitoring, and Reporting § 990.310 Purpose—General policy on financial management, monitoring and reporting. All PHA financial management systems, reporting, and monitoring of program... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Purpose-General policy on financial...
...; Comment Request; Guaranty Agency Financial Report AGENCY: Federal Student Aid (FSA), Department of... Financial Report. OMB Control Number: 1845-0026. Type of Review: An extension of an existing information... Agency Financial Report (GAFR), Education Form 2000, is used by the thirty-one (31) guaranty agencies...
Campbell, David J T; King-Shier, Kathryn; Hemmelgarn, Brenda R; Sanmartin, Claudia; Ronksley, Paul E; Weaver, Robert G; Tonelli, Marcello; Hennessy, Deirdre; Manns, Braden J
People with chronic conditions who do not achieve therapeutic targets have a higher risk of adverse health outcomes. Failure to meet these targets may be due to a variety of barriers. This article examines self-reported financial barriers to health care among people with cardiovascular-related chronic conditions. A population-based survey was administered to western Canadians with cardiovascular-related chronic conditions (n = 1,849). Associations between self-reported financial barriers and statin use, the likelihood of stopping use of prescribed medications, and emergency department visits or hospitalizations were assessed. More than 10% respondents reported general financial barriers (12%) and lack of drug insurance (14%); 4% reported financial barriers to accessing medications. Emergency department visits or hospitalizations were 70% more likely among those reporting a general financial barrier. Those reporting a financial barrier to medications were 50% less likely to take statins and three times more likely to stop using prescribed medications. Individuals without drug insurance were nearly 30% less likely to take statins. In this population, self-reported financial barriers were associated with lower medication use and increased likelihood of emergency department visits or hospitalization.
.... The accuracy of information in the financial systems and reported on financial statements is the joint responsibility of the Defense Automated Printing Service and the Defense Logistics Agency...
Muhammad Abdul Majid Makki
Full Text Available To capture international opportunities of capital accumulation for corporate sector and to contribute in the development of economy, the government of Pakistan acted speedily to harmonize with international financial reporting system immediately after establishment.This study presents a comprehensive detail of Pakistan’s adopted efforts along with a critical-eye on developments and improvements in the reporting system with the passage of time. It scrutinizes major milestones in development of the financial reporting framework of Pakistan. We traced financial reporting practices in Indian subcontinent era and found them unsatisfactory. Hindustan was under the colonial power of Great Britain; therefore its impact on accounting and financial reporting in Pakistan was dominant afterindependence. Examples of this influence are enforcement of companies’ act 1913 and auditor’s certificate rules shows. We examined the institutional development from establishment of Pakistan till now and divided that era in 1947-1971, 1971-1999 andperiod of 21stcentury which played vital role in improvement of financial reporting practices in the country. These milestones are established with view of crucial events toward advances in accounting. In early years of Pakistan PIA (Pakistan Institute ofAccountants was first private body but after it ICAP (Institute of Chartered Accountants of Pakistan made by government was an important step. Next major step was taken in 1971; it was the formation of SECP (Securities and Exchange Commission of Pakistan.Its structure and provisions provided for external reporting of corporations are discussed. Companies’ Ordinance 1984 was another beneficial footstep toward this journey. After discussing all the institutional developments and improvements in financial reportingsystem of Pakistan, we addressed the current status of financial reporting in the 2000s.Study concludes that major improvements and advances made in the
Urbancic, Frank R.
The author reports findings of the National Commission on Fraudulent Financial Reporting concerning the role of business education in reducing fraud in financial reporting. Issues covered include teaching financial regulations, developing skills needed to detect fraud, teaching ethical values, and preparing faculty to teach about financial fraud.…
Gorgieva-Trajkovska, Olivera; Miteva-Kacarski, Emilija
The confidence in the transparency and integrity of financial reporting is critically important to global financial stability and sound economic growth. The global financial crisis has led many economic and financial market participants to reexamine their governance, practices, and standards. Effective financial reporting depends on high quality accounting standards as well as the consistent and faithful application and rigorous independent audit and enforcement of those standards. ...
This study retrospectively surveyed the financial impact of deployments on 17 U.S. Army Reserve health care providers. Due to multiple mobilizations, 29 separate deployments were reported. The deployments, mostly between 2001 and 2005, typically lasted 3 months during which 86% reported no civilian income and 76% reported no civilian benefits. Solo practice providers reported the greatest financial losses due to continuing financial responsibility related to their civilian practice despite being deployed. Overall, 2 deployments did not change, 9 increased, and 16 decreased the medical officer's income. Two were not reported. In this small retrospective convenience sample study, solo practice U.S. Army Reserve health care providers were found to be at highest risk of financial losses during military deployments. This being said, no price can be put on the privilege of serving our men and women in uniform.
Gilbert O'Neil Mushure
This work is an analysis of the annual reports of Malaysia Airlines Berhad from 2007 to 2011. Profitability analysis was done on the financial statements of the company from 2007 to 2011. Cash and working capital management analysis were done on the financial statements of 2010 and 2011. It was found that Malaysia Airlines Berhad was constantly suffering from high costs of operations which resulted in consecutive negative gross profit over the years.Net profit remained positive only as a resu...
Foster, Charles W.
Requirements for consideration of the Certificate of Conformance award sponsored by the Association of School Business Officials to encourage school districts to adopt and use generally accepted accounting and reporting principles for all funds used in the financial management of the school systems. (Author/MLF)
Sanghera, Raman; Wong, Sabrina T; Brown, Helen
Depression is the leading cause of disability for childbearing women. We examined three specific research questions among Punjabi-speaking women residing in the Fraser Health Authority: 1) What are the prevalence rates of prenatal depressive symptoms? 2) Do Punjabi-speaking women have a higher likelihood of reporting depressive symptoms compared to English-speaking women after controlling for age, level of education and financial worries, and 3) Given the same level of exposure to level of education and financial worries, do Punjabi-speaking women have the same likelihood of reporting depressive symptoms? Data originated from the Fraser Health Authority prenatal registration database consisting of pregnant women (n = 9684) who completed a prenatal registration form between June 2009 and August 2010; 9.1 % indicated speaking Punjabi. The Whooley Depression Screen measured depressive symptoms. Chi-square tests and logistic multiple regression were used to examine the rates of reporting depressive symptoms among Punjabi-speaking women compared to English-speaking women. Punjabi-speaking women are at a higher risk for perinatal depressive symptoms. Women needing an interpreter were more likely to report prenatal depressive symptoms compared to English-speaking women. All registrants who reported financial worries had four and a half times the odds of reporting depressive symptoms. The impact of financial worries was significantly greater in the English-speaking women compared to the Punjabi-speaking women needing an interpreter. Using an established screening device, Punjabi-speaking women were found to be at higher risk for prenatal depressive symptoms.
Full Text Available The purpose of financial reports is to provide useful information to users; the utility of information is defined through the qualitative characteristics (fundamental and enhancing. The financial crisis emphasized the limits of financial reporting which has been unable to prevent investors about the risks they were facing. Due to the current changes in business environment, managers have been highly motivated to rethink and improve the risk governance philosophy, processes and methodologies. The lack of quality, timely data and adequate systems to capture, report and measure the right information across the organization is a fundamental challenge for implementing and sustaining all aspects of effective risk management. Starting with the 80s, the investors are more interested in narratives (Notes to financial statements, than in primary reports (financial position and performance. The research will apply a regression model for assessment of risk reporting by the professional (accounting and taxation services for major companies from Romania during the period 2009 – 2013.
... 32 National Defense 1 2010-07-01 2010-07-01 false Monitoring and reporting program and financial performance. 34.41 Section 34.41 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD... ORGANIZATIONS Post-award Requirements Reports and Records § 34.41 Monitoring and reporting program and financial...
Richard G. P. McMahon; Leslie G. Davies; Nicholas M. Bluhm
This paper reports an exploratory study of statistical modelling of historical financial reporting and analysis in a sample of small growth enterprises. The study sought to identify those factors that determine whether particular financial reporting and analysis practices are undertaken, and to represent these explanatory factors in expressions that reflect their relative and combined influence. Dichotomous logistic regression is employed to model financial analysis and polytomous logistic re...
Full Text Available We study financial literacy in France using the PATER survey and following the Lusardi and Mitchell (2011c approach. We find that some subpopulations are less financially literate than others: women, young and old people as well as less-educated people are more likely to face difficulties when dealing with fundamental financial concepts such as risk diversification and inflation and interest compounding. We also find some differences in financial knowledge depending on the political opinion of the respondents. Finally we show that these differences in financial knowledge are correlated with differences in the propensity to plan: people who score higher on the financial literacy questions are more likely to be engaged in the preparation of a clearly defined financial plan.
If the world’s capital markets could use a harmonized accounting framework it would not be necessary for a comparison between two or more sets of accounting standards. However,there is much to do before this becomes reality.This article aims to pres- ent a general overview of China’s General Accepted Accounting Principles(GAAP), U.S.General Accepted Accounting Principles and International Financial Reporting Standards(IFRS),and to analyze the differ- ences among IFRS,U.S.GAAP and China GAAP using fixed assets as an example.
Reinstein, Alan; Churyk, Natalie Tatiana
FASB's new Accounting Standards Update 2011-07 will change how healthcare entities accumulate and report major portions of their financial statements, including patient revenues, net accounts receivables, and bad-debt expenses. Healthcare entities now must reclassify their provisions for bad debts associated with patient service revenue from an operating expense to a deduction from patient service revenue (net of contractual allowances and discounts). International Financial Reporting Standards do not require healthcare entities to comply with this new standard.
... Requirements § 287.160 What reports must a grantee file regarding financial operations? (a) Grantees will use SF-269A to make an annual financial report of expenditures for program activities and services. (b) Two annual financial reports will be due to the appropriate Regional Office. The interim SF-269A is...
Department of Veterans Affairs — This report summarizes the history of women Veterans in the military and as Veterans. It profiles the characteristics of women Veterans in 2015, and illustrates how...
...; Comment Request; Financial Report for the Endowment Challenge Grant Program AGENCY: Office of... notice will be considered public records. Title of Collection: Financial Report for the Endowment... Financial Report is to have the grantees report annually the kind of investments that have been made, the...
Saeed Rabea Baatwah
Full Text Available This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the relevancy of financial reporting. Indeed, the focus of this review is primarily on the recent developments in the pertinent literature in order to show the limitations of such research and encourage future research to overcome these limitations. By also looking at the development of the audit committee expertise literature, this study concludes that (1 like most audit committee literature, financial reporting timeliness literature continues to assume the absence of the contribution of expertise other than financial expertise, and ignore the role of audit committee chair; (2 most of this literature fails to find a significant effect because it ignores the interaction among corporate governance mechanisms. Accordingly, this study posits that ignoring the issues raised in such research by future research would lead to major mistakes in reforms relating to how the quality of financial reporting can be enhanced.
Full Text Available The results of a business activity are concentrated in the financial reports; accounting is the instrument that provides these reports to internal and external users in order to help users to make useful economic decisions. At international level, the accounting is standardized by IASB (former IASC which elaborate financial reporting standards (known as IAS / IFRS in order to improve the quality and transparency of reporting. The changes in business environment (globalization, mergers and acquisition transactions, internationalization, corporate social implications requires a continuous updated of financial reporting. The accounting information is useful to their users if comply with quality characteristics, defined through the Conceptual Framework of Financial Reporting issued by IASB (the new form of Conceptual Framework is in place starting 2010. Starting 1990, the researchers (namely academics had to focus on new kind of works about accounting and accounting research; the process was difficult and is not end. Initially, the academics inspired from French accounting books and translated them with some changes/improvements correlated to Romanian economy. Gradually, some journals founded and the academics and practitioners begin to publish their work in a more scientific manner. In this paper, we will try to present an evolution of financial reporting in Romania, to identify if the alignment to international financial reporting standards improved the quality of reporting, and to investigate whether the adoption of the International Financial Reporting Standards for the individual financial statements of Romanian listed entities has improved the value relevance of the accounting numbers. The study uses data of entities listed on the Bucharest Stock Exchange, prior and post the adoption of the International Financial Reporting Standards for the individual financial statements. The year 2012 represents the year in which Romanian entities listed on
It is with great pleasure that I present to you the 2008 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office. Also included are some financial comparisons with other DOE Laboratories and a glossary of commonly used acronyms.
... HUD regulations to reference the new governmentwide Federal Financial Report (FFR) approved by the... task of filing required financial reports. Similarly, CCR registration has been required of applicants...] RIN 2501-AD50 Conforming Changes to Applicant Submission Requirements; Implementing Federal Financial...
Full Text Available The current developments in the business environment as well as in the accountancy profession have significantly affected the way the financial reports are prepared. This study sought to assess the factors influencing complexity of preparing financial reports in the banking sector in Kenya. The objectives included assessing whether disclosures, adoption of International financial Reporting Standard, regulations and lack of competence by the preparers have contributed to the complexity of preparing financial statements. Using a descriptive study design, data was collected from ten banks registered in the Nairobi Capital Market. The study found out that the identified variables positively contributed to complications in the preparation of financial reports. Management interference, lack of guidance on interpretations and frequent updates of the standards were identified as the main challenges in preparing financial reports. Several recommendations were given to help simplify the process of preparing financial statements.
.... BUMED must comply with financial reporting reform mandates from Congress and other federal agencies, while simultaneously optimizing the use of its financial systems to improve financial management processes...
Full Text Available The theoretical, methodological and practical aspects of changes in financial reporting and source documents specific to Ukrainian enterprises in the new conditions resulting from the application of International Financial Reporting Standards have been analyzed. Also, a conceptual approach of defining the patterns of changes in financial reporting and elements of accounting method has been proposed. The issue of internal quality control of analytical accounting information at various stages of its formation has been researched.
..., [email protected] . SUPPLEMENTARY INFORMATION: I. Abstract The NASA Contractor Financial Management... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 12-019] Information Collection; NASA Contractor Financial Management Reports AGENCY: National Aeronautics and Space Administration (NASA). ACTION...
As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2007 annual results and Consolidated financial statements of the Group at 31 December 2007: Consolidated income statements; Consolidated balance sheets; Consolidated cash flow statements; Changes in consolidated equity; Notes to the consolidated financial statements: Group accounting standards; Summary of the principal accounting and valuation methods; Public electricity distribution concessions in France and concession agreements for other activities; Comparability; Significant events and transactions of 2007 and 2006; Changes in the scope of consolidation; Segment reporting; Sales; Fuel and energy purchases; Other external expenses; Contractual obligations and commitments; Personnel expenses; Other operating income and expenses; Impairments / reversals; Other operating income and expenses; Financial result; Income taxes; Goodwill; Other intangible assets; Property, plant and equipment operated under French public electricity distribution concessions; Property, plant and equipment operated under concessions for other activities; Property, plant and equipment used in generation and other tangible assets owned by the Group; Investments in companies accounted for under the equity method; Current and non-current financial assets; Inventories, including work-in-process; Trade receivables; Other receivables; Cash and cash equivalents; Held-for-sale assets and liabilities; Equity; Provisions; Specific French public electricity distribution concession liabilities for existing assets and assets to be replaced; Current and non
... Information Collection: Comment Request OSHC Financial Reporting Form AGENCY: Office of Sustainable Housing... Challenge Planning Grant Program, require the financial reporting by grantees. This tracking of grantee... also lists the following information: Title of Proposal: OSHC Financial Reporting Form. OMB Control...
Full Text Available Technology development has influenced various fields, and financial field is one of them. Applying new technologies in financial field has led to the emergence of a new kind of reporting called Internet Financial Reporting, and is used increasingly day by day due to the increasing use of internet. Adopting this kind of reporting has caused changes in the process of informing stockholders and other users. Since increasing and updating information quality can influence on decision makers to buy/sell their stock certificate, and, on the other hand, the demand for buying and selling stock certificate might influence on stock price, we aimed to evaluate the effect of internet financial reporting on the stock price of listed companies in Tehran Stock Exchange. For this purpose, a group of companies was selected as the experimental group, and some others as the control group. Then, we investigated stock price changes in both groups, and compared changes. The results indicate that internet financial reporting had no effect on the stock price in the investigated companies.
... content of the financial report? 1206.82 Section 1206.82 Parks, Forests, and Public Property NATIONAL... Grant Administration § 1206.82 What is the format and content of the financial report? Grant recipients must submit financial reports on Standard Form 269, if there is program income to report, or Standard...
Jenkins, William A.; Fischer, Mary
Higher education institution business officers need to follow principles of presentation, judgment, and measurement in developing effective executive financial reports. Principles include (1) keep the statement simple; (2) be consistent in reporting from year to year; (3) determine user needs and interests; (4) limit data; (5) provide trend lines;…
Full Text Available Abstract Background Financial incentives appear to be effective in promoting smoking cessation in pregnancy. The mechanisms by which they might operate however, are poorly understood. The present study examines how financial incentives for smoking cessation during pregnancy may work, by exploring pregnant women's experiences of trying to stop smoking, within and outside of a financial incentives scheme. Methods Thirty-six (n = 36 UK-based pregnant smokers (n = 36, offered standard NHS Stop-Smoking Services, of whom twenty (n = 20 were enrolled in a financial incentives scheme for smoking cessation (n = 20 and sixteen (n = 16 were not, were interviewed about (i their motivation to stop smoking, and (ii the factors they perceived as influencing their quitting efforts. Framework Analysis was used to analyse the data. Results Women in the two groups reported similar reasons for wanting to stop smoking during pregnancy. However, they described dissimilar experiences of the Stop-Smoking Services, which they perceived to have differentially influenced their quit attempts. Women who were incentivised reported using the services more than women who were not incentivised. In addition, they described the motivating experience of being monitored and receiving feedback on their progress. Non-incentivised women reported problems receiving the appropriate Nicotine Replacement Therapy, which they described as having a detrimental effect on their quitting efforts. Conclusion Women participating in a financial incentives scheme to stop smoking reported greater engagement with the Stop-Smoking Services, from which they described receiving more help in quitting than women who were not part of the scheme. These results highlight the complexity of financial incentives schemes and the intricacies surrounding the ways in which they operate to affect smoking cessation. These might involve influencing individuals' motivation and self-regulation, changing engagement with
This financial management status report contains the GSA vision statement, goals and strategies, asset management, organization and personnel, accountability and control, financial management systems...
Full Text Available This research aims to study the market response to the aggressiveness of financial reporting and tax reporting conducted by the company. Investor’s response is reflected in the market value of the company's stock. This study is an explanatory research using quantitative approach. Research’s sample is a manufacturing company listed on the Indonesian stock exchanges from 2005 to 2015. The data were analyzed using multiple regression analysis. The data show that majority of sample companies’ fall into the category of middle tax aggressiveness. Research’s findings are both aggressive financial reporting and tax aggressiveness has a negative relationship with the market value of the company. However, only aggressive financial reporting that has a significant influence on the firm value. Based on these results it is concluded that tax aggressiveness does not directly affect the market in making decisions to assess the company's stock.
... Service 26 CFR Parts 1 and 301 Regulations Relating to Information Reporting by Foreign Financial... 9610] RIN 1545-BK68 Regulations Relating to Information Reporting by Foreign Financial Institutions and... (Code) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S...
... Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain... (78 FR 5874). The regulations related to information reporting by foreign financial institutions (FFIs... foreign branch of a U.S. financial institution that is a reporting Model 1 FFI must withhold in accordance...
... Service 26 CFR Parts 1 and 301 Regulations Relating to Information Reporting by Foreign Financial...-121647-10] RIN 1545-BK68 Regulations Relating to Information Reporting by Foreign Financial Institutions... respect to withholding and reporting under chapter 4. If a territory financial institution is a flow...
Report #13-1-0054, November 15, 2012. In Oct 2011, EPA replaced the Integrated Financial Management System with a new system, Compass Financials (Compass), and we determined that Compass reporting and system limitations represented a material weakness.
Full Text Available This study examines audit committee quality and its relationship with financial reporting quality. The population of this study consists of the companies listed in Bombay Stock Exchange (BSE between years 2002 and 2012. Using Godden sample size formula, 133 companies are selected randomly for the study. It is found that in most of the equity based listed companies at BSE under study have complied with the legal formalities, for instance, appointment of independent directors, number of meetings, size of the audit committee, legal qualifications and financial qualifications of the directors, as they were required for the listing at a stock exchange in India. Further, the analysis and tests state that board size, audit committee meetings and its size have relationship with the financial reporting practices, but the CEO tenure and hold, board independence, net income, proportion of independent directors on board, legal qualifications and financial qualifications of the directors and overlap of audit committee members on compensation committee, have no influence on the financial reporting practices. Thus, it may be inferred that the companies may improve the financial reporting quality, by managing the board size, audit committee meetings and size, as these characteristics have significant relationship with financial reporting quality.
Grohmann, Antonia; Schoofs, Annekathrin
Despite considerable policy efforts, women continue to be underrepresented in positions of power and decision making. As an important aspect of women empowerment, we examine women's participation in intrahousehold financial decision making and how this is affected by financial literacy. Using both OLS and IV regression analysis, we show that women with higher financial literacy are more involved in household financial decisions. In line with the literature, we further find that women are less...
Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of
Acierno, Ron; Steedley, Mara; Hernandez-Tejada, Melba A; Frook, Gabrielle; Watkins, Jordan; Muzzy, Wendy
The National Elder Mistreatment Study (NEMS) found that 5.2% of community older adults experienced financial abuse, and 4.6% experienced emotional mistreatment in the past year. Unfortunately, the majority of abuse was not reported to the authorities. This study investigated reasons for non-reporting. In all, 774 NEMS participants were surveyed 8 years later via telephone to assess past-year financial and emotional mistreatment, perpetrator status, and whether any of these episodes were reported to authorities. In total, 87.5% of financial abuse by family, friends, or acquaintances was not reported versus 33% of that perpetrated by strangers; for emotional mistreatment, 89.9% of that perpetrated by family, friends, and acquaintances was not reported, compared with 83.3% by strangers. Reasons for non-reporting of emotional abuse centered largely around with "not wanting publicity" and "not wanting to get the perpetrator in trouble," while no consistent reason emerged for failure to report stranger-perpetrated mistreatment.
Kristy L. Archuleta
Full Text Available The financial counseling, financial planning, and financial therapy fields are hampered by a conceptual and empirical paucity of clinical and experimental evidence-based research. In an attempt to decrease this gap in the literature, a pilot study was developed to test the implementation of a solution-focused financial therapy client intervention approach, in which solution-focused therapy techniques were applied in a financial counseling setting. This paper reports findings from a clinical intervention study of college students (N = 8 who presented a variety of financial issues related to budgeting, investing, and debt repayment problems. Data were gathered prior to the start of treatment, after treatment ended, and three months later. Participants’ psychological well-being and financial behaviors improved, while financial distress decreased. The solution-focused financial therapy approach used is discussed.
Full Text Available This paper analysis the effect of reporting quality on financing and investment. It is important for us to understand the relation among them in order to prepare Indonesian companies for ASEAN Economic Community in 2015. The study examines the effect of financial reporting quality on financing and investment of 15 Indonesian companies with large market capitalization based on the Standard and Poor’s Rating Services in its first survey of the major corporate credit trends in the Association of Southeast Asian Nations (ASEAN. Those companies may still be under-investing in relation to its regional peers. The results suggest that (1 financial reporting quality has negative effect on financing. (2 financial reporting quality has positive effect on investment among companies with higher likelihood of over-investing and negative effect on investment among those with higher likelihood of under-investing.DOI: 10.15408/etk.v16i1.4600
The purpose of financial reports is to provide useful information to users; the utility of information is defined through the qualitative characteristics (fundamental and enhancing). The financial crisis emphasized the limits of financial reporting which has been unable to prevent investors about the risks they were facing. Due to the current changes in business environment, managers have been highly motivated to rethink and improve the risk governance philosophy, processes and methodologies....
Tennessee Higher Education Commission, Nashville.
This manual provides a framework for accounting practices, budgeting and reporting procedures for Tennessee public higher education institutions. Emphasis is placed on principles and procedures of accounting and financial reporting; the balance sheet; statement of changes in fund balances; statement of current funds revenues, expenditures, and…
Full Text Available Between corporate governance and IFRS there is a causal relationship. Financial reporting is basedon managerial accountability. Corporate governance is the economic branch who studies how companies canbecome more efficient through the use of institutional structures such as: incorporation, organization andlegal framework. This branch is limited, in most cases, to studies on how shareholders can motivateexecutives to benefit the company through their efforts, resulting - finally - dividends. Starting from theglobal nature of the current crisis, we have considered as being necessary to point out its effects on thefinancial reporting and, implicitly, on the requirements for the corporate governance consolidation in order toensure the economic and financial stability desired. The macro-economic context favored the start of thecrisis, but the analysis made by experts showed other reasons for this, out of which some of the mostimportant are the corporate governance weaknesses and the insufficient means for protection against risks.We consider that these are reasons which ask for an objective analysis and a correct assessment of theregulatory process but also of the practice in the area corroborated with an invitation for a responsiblebehavior both of the entities management but also of the representatives of the accounting profession so muchinvolved in the correctness of the accounting reporting and therefore in the financial health of the entities.
Offringa, Reid; Tsai, Laura Cordisco; Aira, Toivgoo; Riedel, Marion; Witte, Susan S
Women engaged in sex work bear a disproportionate burden of HIV infection worldwide, particularly in low- to middle-income countries. Stakeholders interested in promoting prevention and treatment programs are challenged to efficiently and effectively target heterogeneous groups of women. This problem is particularly difficult because it is nearly impossible to know how those groups are composed a priori. Although grouping based on individual variables (e.g., age or place of solicitation) can describe a sample of women engaged in sex work, selecting these variables requires a strong intuitive understanding of the population. Furthermore, this approach is difficult to quantify and has the potential to reinforce preconceived notions, rather than generate new information. We aimed to investigate groupings of women engaged in sex work. The data were collected from a sample of 204 women who were referred to an HIV prevention intervention in Ulaanbaatar, Mongolia. Latent class analysis was used to create subgroups of women engaged in sex work, based on personal and financial risk factors. This analysis found three latent classes, representing unique response pattern profiles of personal and financial risk. The current study approached typology research in a novel, more empirical way and provided a description of different subgroups, which may respond differently to HIV risk interventions.
Mamić Sačer, Ivana; Smrekar, Nikolina; Žager, Katarina
Small and medium-sized enterprises form a dominant part of the overall economy in most countries, both in developed and in transition or developing countries. Consequently, as a result of globalisation and the increasing role played by small and medium-sized enterprises, the need for harmonisation and standardisation of financial reporting is of particular importance for this segment of entrepreneurship. This paper focuses on financial reporting of small and medium-sized enterprises under the...
R. Nelly Nur apandi
Full Text Available The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach. This research used 83 samples of companies listed in Indonesia Stock Exchange period 2009-2010. Samples was collected by used puposive sample method. The hypothesis tested by simple linear regression analysis. The results of this study indicate that audit tenure for three consecutive years (2009-2011 there were 16 companies that have changed auditors every year, 36 companies that perform audit engagements with the same auditor for 2 years, and 31 companies that perform audit engagements with the same auditor for 3 years.While, the results of descriptive analysis showed that the fraudulent financial reporting has a minimum value is -0.7940, maximum values is 0.3670, and an average of fraudulent financial reporting at 83 companies listed in the Indonesia Stock Exchange is -0.010622. Financial reporting fraud rate indicates a value of less than zero (-0.010622, which indicates that there are indications of fraud in the form of earnings management with minimazation income, which lowers the level of income reported earnings. The results of hypothesis showed that the audit tenure has no effect on fraudulent financial reporting.
Full Text Available The article analyzed the process of reforming the system of accounting and reporting in Ukraine in accordance with International Financial Reporting Standards. The main results of the tasks of the Strategy of application IFRS in Ukraine approved by the Cabinet of Ministers of Ukraine in 2007 are identified. The results of analysis showed that only 1% of the total number of enterprises form the financial statements in accordance with IFRS, the others apply national standards of accounting. The proportion of small enterprises is 95% that do not have the financial capacity, qualified staff and the necessary motivation for the formation of financial statements in accordance with IFRS. As a result, one of the main objectives of the reform of the accounting and reporting is to improve the legislation on accounting for small enterprises and develop national accounting standards of the simplified procedure for accounting of assets, liabilities, equity and financial results of the calculation for small enterprises.
Kornienko, Olga; Agadjanian, Victor; Menjívar, Cecilia; Zotova, Natalia
This study advances research on the role of personal networks as sources of financial and emotional support in immigrants' close personal ties beyond the immediate family. Because resource scarcity experienced by members of immigrant communities is likely to disrupt normatively expected reciprocal support, we explored multi-level predictors of exchange processes with personal network members that involve (1) only receiving support, (2) only providing support, and (3) reciprocal support exchanges. We focus on an understudied case of Central Asian migrant women in the Russian Federation using a sample of 607 women from three ethnic groups-Kyrgyz, Tajik, Uzbek-who were surveyed in two large Russian cities-Nizhny Novgorod and Kazan. The survey collected information on respondents' demographic, socioeconomic, and migration-related characteristics, as well as characteristics of up to five individuals with whom they had a close relationship. Multi-level multinomial regression analyses were used to account for the nested nature of the data. Our results revealed that closer social relationships (siblings and friends) and greater levels of resources (income and regularized legal status) at both ego and alter levels were positively related to providing, receiving, and reciprocally exchanging financial and emotional support. Egos were more likely to provide financial assistance to transnational alters, whereas they were more likely to engage in mutual exchanges of emotional support with their network members from other countries. Personal network size and density showed no relationship with support exchanges. These findings provide a nuanced picture of close personal ties as conduits for financial and emotional support in migrant communities in a major, yet understudied, migrant-receiving context.
Presented is the 2009 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office.
Full Text Available The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they face are based on professional judgment. The article also compares the Romanian accounting framework with the European and international ones, regarding the treatment of qualitative characteristics of accounting information.
... current financial position of the carrier. Financial trend lines are extended into the future to analyze... RITA 2008-0002] Agency Information Collection; Activity Under OMB Review; Report of Financial and... Desk Officer. SUPPLEMENTARY INFORMATION: OMB Approval No. 2138-0013 Title: Report of Financial and...
... changes to the Thrift Financial Report (TFR), Schedule SC--Consolidated Statement of Condition, Schedule... present ``separately on the face of the statement of financial position: a. Assets of a consolidated... in an institution's consolidated financial statements. A number of financial institutions own captive...
Full Text Available The approach used in this paper expands on existing research that focuses on devising prediction models for companies experiencing financial difficulties and which in turn serves as a criteria-based diagnosis tool for distinguishing healthy companies from those facing seriously financial difficulties. It draws on auditors’ reports on company financial statements that emphasize a company’s ability to continue as a going concern as the main criterion used to distinguish companies experiencing financial difficulties from companies that are not. Two closely-related hypotheses were tested in this paper. First, the authors tested the hypothesis that an auditor’s report accompanied by an explanatory paragraph pointing out issues associated with the going concern assumption is the proper criterion for differentiating companies experiencing financial difficulties from those that are not. Second, the central assumption that is tested relates to a combination of financial ratios whereby authors presume that an appropriate combination of financial ratios is a good analytical tool for distinguishing companies experiencing serious financial difficulties from those that are not. Research results conducted among 191 companies listed on the Zagreb Stock Exchange confirm both hypotheses. The LRA model – a diagnosis tool for identifying companies with financial problems, was also derived using logistic regression analysis. The statistical adequacy and quality of the model was tested using measures like Nagelkerke R2, type 1 and type 2 errors that appear when calculating the classification ability of the model. All measures indicated that model was statistically sufficient and validated its use as a diagnosis tool in recognizing the companies facing financial difficulties.
Full Text Available This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS/IFRS have been adopted in very diverse countries all over the world, and many others are likely to adopt them in the near future.
Kane, N M; Magnus, S A
Health policy makers, legislators, providers, payers, and a broad range of other players in the health care market routinely seek information on hospital financial performance. Yet the data at their disposal are limited, especially since hospitals' audited financial statements--the "gold standard" in hospital financial reporting--are not publicly available in many states. As a result, the Medicare Cost Report (MCR), filed annually by most U.S. hospitals in order to receive payment for treating Medicare patients, has become the primary public source of hospital financial information. However, financial accounting elements in the MCR are unreliable, poorly defined, and lacking in critical detail. Comparative analyses of MCRs and matched, audited financial statements reveal long-standing problems with the MCR's data, including major differences in reported profits; variations in the reporting of both revenues and expenses; an absence of relevant details, such as charity care, bad debt, operating versus nonoperating income, and affiliate transactions; an inconsistent classification of changes in net assets; and a failure to provide cash flow statements. Because of these problems, MCR financial data give only a limited and often inaccurate picture of the financial position of hospitals. Audited financial statements provide a more complete perspective, enabling analysts to address important questions left unanswered by the MCR data. Regulatory action is needed to create a national database of financial information based upon audited statements.
.... With the passage of the Chief Financial Officers Act of 1990, Congress called for the production of financial statements that fully disclose a federal entity's financial position and results of operations...
Koupil, Ilona; Tooth, Leigh; Heshmati, Amy; Mishra, Gita
To study social patterning of overeating and symptoms of disordered eating in a general population. A representative, population-based cohort study. The Australian Longitudinal Study on Women's Health (ALSWH), Survey 1 in 1996 and Survey 2 in 2000. Women (n 12 599) aged 18-23 years completed a questionnaire survey at baseline, of whom 6866 could be studied prospectively. Seventeen per cent of women reported episodes of overeating, 16 % reported binge eating and 10 % reported compensatory behaviours. Almost 4 % of women reported symptoms consistent with bulimia nervosa. Low education, not living with family, perceived financial difficulty (OR=1·8 and 1·3 for women with severe and some financial difficulty, respectively, compared with none) and European language other than English spoken at home (OR=1·5 for European compared with Australian/English) were associated with higher prevalence of binge eating. Furthermore, longitudinal analyses indicated increased risk of persistent binge eating among women with a history of being overweight in childhood, those residing in metropolitan Australia, women with higher BMI, smokers and binge drinkers. Overeating, binge eating and symptoms of bulimia nervosa are common among young Australian women and cluster with binge drinking. Perceived financial stress appears to increase the risk of binge eating and bulimia nervosa. It is unclear whether women of European origin and those with a history of childhood overweight carry higher risk of binge eating because of genetic or cultural reasons.
Kandungan Prinsip Konservatisme DalamStandar Akuntansi Keuangan Berbasis IFRS(International Financial Reporting Standard)Ahmad JuandaStaf Pengajar Jurusan Akutansi, Fakultas Ekonomi dan BisnisUniversitas Muhammadiyah This study aims to reveal the content of the principle of conservatism contained in financial accounting standards (GAAP) results of the convergence of International Financial Reporting Standards (IFRS). The use of the principle of conservatism still...
... (Financial Status Report) Activities Under OMB Review AGENCY: Office of Management, Department of Veterans....'' SUPPLEMENTARY INFORMATION: Title: Financial Status Report, VA Form 5655. OMB Control Number: 2900-0165. Type of Review: Extension of a currently approved collection. Abstract: Claimants complete VA Form 5655 to report...
Johnson, Karl D
GASB has proposed new standards that will affect the way in which governments report postemployment health care benefits in audited external financial statements, resulting in more complete and transparent reporting by employers and plans and more relevant and useful information for the users of governmental financial reports. This article provides an overview of current financial reporting standards and practice, the financial reporting objectives of the project, the proposed measurement approach, noteworthy specific proposals, and the projected timetable for completion of the project and implementation of the new standards.
After some introductory texts proposed by several IRSN head managers, and a brief presentation of some key data illustrating the activity, the annual report presents the main strategic orientations, notably in the field of knowledge management, and of information and communication. After some images illustrating the past year, activities are presented. They first deal with safety: Reactor safety (operating experience feedback), From decommissioning old reactors to designing those of the future, Safety of laboratories and plants, Safety regarding risks due to infrastructure near nuclear facilities, Reactor aging, Fuel: research on corrosion and deformation, Research and assessments for improved understanding of accident situations, Earthquakes: research and assessments, About defense, Geological disposal of radioactive waste. They secondly deal with security and non-proliferation (nuclear security, nuclear non-proliferation, chemical weapon ban), thirdly with radiation protection for human and environment health (environment monitoring, radionuclide transfer in the environment, radon and polluted sites, human exposure, radiation protection in the workplace, effects of low-dose chronic exposures, Organization of radiation protection at the European level, protection in health care), and fourthly with emergency and post-accident situations (emergency and post-accident preparedness and response, Emergency response tools). The next part of the activity report addresses issues related to efficiency: Real estate program (construction projects get started), Hygiene, safety, social responsibility, Human resources, Organization chart, Board of directors, Steering committee for the nuclear defense expertise Division - CODEND, Scientific council, Ethics commission composition, Nuclear safety and radiation protection Research policy committee - COR. The financial report proposes a management report, financial statements with an appendix to annual accounts, and an auditor
This dissertation contains three essays on financial reporting, tax, and politics. The first essay explores whether the tax authority is able to generate spillover effects for auditors. The IRS can generate spillover effects for auditors, as a strong IRS increases manager’s incentives to comply with
...) General Fund Financial Statements. The previous reports discuss accounting entries supporting Marine Corps reporting and our endorsement of he Naval Audit Service disclaimer of opinion on the FY 2000 Navy General Fund financial statements...
Full Text Available The article deals with experience of application of international financial reporting standards in different countries with economies in transition. The main advantages and disadvantages of the implementation of international financial reporting standards for financial reporting for Ukrainian companies are based on this experience.
Yusrina, Hasyyati; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Sulong, Zunaidah
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting Principles (GAAP) to better reflect the overall quality of company’s performance. Therefore, the IFRS convergence is expected to improve the reliability of financial reporting by limiting opportun...
This report gathers information and comments about the French electric utility EDF, persons in charge of this document, account legal auditors, risk factors, activities in France and abroad, the company's organization and flowchart, its estate properties, its financial situation and results, its accounts and capitals, its research and development activities, patents and licenses, trends, financial perspectives, its administration, management and control bodies and their operation, its salaries, shareholders
and upgrades, or to calculate depreciation . DOD acknowledged that it did not meet U.S. GAAP for the financial reporting of personal property, and...and accounts payable, do not comply with Generally Accepted Accounting Principles ( GAAP ) because they are dependent on the noncompliant legacy...principles generally accepted in the United States of America (U.S. GAAP ) and that DOD financial management and feeder systems were unable to adequately
Full Text Available Background and Purpose: The objective of this research was to explore the perceptions of the users regarding Internet financial reporting practices in Slovenia. With this research, we wanted to determine what the perceptions of the users are regarding the reliability, credibility, usefulness and sufficiency of online accounting information and how their expectations regarding the content of accounting information differ from the actual situation.
Bonaci Carmen Giorgiana
Full Text Available Our paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting model of fair value. This is done by synthesizing main studies in accounting research literature that analyze fair value accounting through a theoretical approach. The analysis being developed relies on literature review methodology. The main purpose of the developed analysis is to synthesize main pros and cons as being documented through accounting research literature. Our findings underline both the advantages and shortcomings of fair value accounting and of the recent mixed attribute in nowadays financial reporting practices. The concluding remarks synthesize the obtained results and possible future developments of our analysis.
Saeed Rabea Baatwah
Full Text Available The purpose of this study is to provide an empirical result concerning the quality of audit under a rotation policy in the Gulf Cooperation Council (GCC. Currently, countries from GCC tend to require the audit firms of public companies to be rotated within four or five consecutive years. This policy received worldwide criticisms which asserted it deteriorates the quality of financial reports – instead of increasing their quality. To achieve this purpose, we use 573 observations from companies listed in the Omani capital market implementing audit firm rotation because Oman is the leading country in GCC. Using discretionary accruals and modified audit opinion to proxy financial reporting quality, we find that audit firm tenure is not significantly associated with low quality financial reports. We also found that audit partner tenure is not positively and significantly associated with high discretionary accruals while it is positively and significantly associated with modified audit opinion. We classify our audit tenure into short and long tenure and find similar findings. Additionally and contrary to previous findings in Oman, we report that audit committee characteristics such as independence, size, financial expertise and number of meetings are not associated with high quality financial reports. Thus, our study contains several contributions to audit tenure debates in general and corporate governance practices in GCC in particular
Most individuals in the women's movement are happy with the accomplishments of the 1994 International Conference on Population and Development (ICPD). Activists were able to introduce feminist discourse into world governments and have a term like "gender equality" used as freely as "mother's milk." Some women, however, critique that the conference will do little to empower women in any real sense. Whatever the long-term effects, it is clear that women and women's groups were required to put aside their confrontational politics and adopt a more organized, collaborative approach. The Women's Caucus at Cairo created Women Watching ICPD, a group to monitor if governments, donors, and service providers follow through with the commitments they made at the conference. Six nongovernmental organizations (NGO) from the North and South have already agreed to participate in the task force. The group promises to ensure an end to coercion and to make certain that positive recommendations are implemented. It will watch budgets, allocation processes, and decision makers, and try to ensure that NGOs monitoring international financial institutions make gender efforts central to their efforts.
... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial reporting of NASA... CONTRACT CLAUSES Texts of Provisions and Clauses 1852.245-73 Financial reporting of NASA property in the custody of contractors. As prescribed in 1845.106-70(d), insert the following clause: Financial Reporting...
Abel, Gregory A; Albelda, Randy; Khera, Nandita; Hahn, Theresa; Salas Coronado, Diana Y; Odejide, Oreofe O; Bona, Kira; Tucker-Seeley, Reginald; Soiffer, Robert
Although hematopoietic cell transplantation (HCT) is the only curative therapy for many advanced hematologic cancers, little is known about the financial hardship experienced by HCT patients nor the association of hardship with patient-reported outcomes. We mailed a 43-item survey to adult patients approximately 180 days after their first autologous or allogeneic HCT at 3 high-volume centers. We assessed decreases in household income; difficulty with HCT-related costs, such as need to relocate or travel; and 2 types of hardship: hardship_1 (reporting 1 or 2 of the following: dissatisfaction with present finances, difficulty meeting monthly bill payments, or not having enough money at the end of the month) and "hardship_2" (reporting all 3). Patient-reported stress was measured with the Perceived Stress Scale-4, and 7-point scales were provided for perceptions of overall quality of life (QOL) and health. In total, 325 of 499 surveys (65.1%) were received. The median days since HCT was 173; 47% underwent an allogeneic HCT, 60% were male, 51% were > 60 years old, and 92% were white. Overall, 46% reported income decline after HCT, 56% reported hardship_1, and 15% reported hardship_2. In multivariable models controlling for income, those reporting difficulty paying for HCT-related costs were more likely to report financial hardship (odds ratio, 6.9; 95% confidence interval, 3.8 to 12.3). Hardship_1 was associated with QOL below the median (odds ratio, 2.9; 95% confidence interval, 1.7 to 4.9), health status below the median (odds ratio, 2.2; 95% confidence interval, 1.3 to 3.6), and stress above the median (odds ratio, 2.1; 95% confidence interval, 1.3 to 3.5). In this sizable cohort of HCT patients, financial hardship was prevalent and associated with worse QOL and higher levels of perceived stress. Interventions to address patient financial hardship-especially those that ameliorate HCT-specific costs-are likely to improve patient-reported outcomes. Copyright © 2016
The first part of this ANDRA report (French National Agency for radioactive waste management) comments the global financial balance and the evolution of the personnel. It briefly presents the CIGEO project, the FA-VL project (low activity and long life). It presents the various industrial activities such as surface storage centres, nuclear activities outside the electronuclear sector (waste collection, polluted sites, national inventory of radioactive wastes). It evokes public subsidies, investments, and the international activity. It discusses the securing of the future nuclear burden financing. It briefly indicates the main objectives for 2012. The second part contains the different tables of the financial statements. These accounts are discussed and commented in appendix
Andrei R. CRIŞAN
Full Text Available Governments in general provide two main types of financial information: Government Finance Statistics (GFS, used for macroeconomic analysis and General Purpose Financial Reports (GPFR, more or less according with International Public Sector Accounting Standards, used for making decisions in the public sector entities. The aim of this paper is to make a comparison between GFS and GPFR to extract the similarities and differences between them. The documents of GFS and GPFS will be compared row by row, relieving the common and the different components. Our proposal is to create a unique informational system which generates both GFS and GPFS. This system could bring significant benefits such as saving time or reducing costs.
World Bank; Inter-American Development Bank
This Public Financial Management Performance Report (PFMPR) analyzes the performance of Colombia's public financial management (PFM) institutions, systems and processes. It documents areas where performance is close to or follows international good practice, as well as opportunities to further enhance PFM contribution to the goals of strengthening fiscal discipline, enabling more efficient...
La présente contribution vise à offrir une meilleure compréhension du reporting extra-financier et des enjeux, qu’ils soient théoriques ou pratiques, sous-jacents à ce dernier. Par ailleurs, en explorant cette pratique aux contours flous qu’est le greenwashing, le présent texte vise également à déterminer la crédibilité qu’il est possible d’accorder aux rapports extra-financiers établis selon la Global reporting initiative.
... Financial Report SUMMARY: The Guaranty Agency Financial Report (GAFR), U.S. Department of Education (ED... Financial Report. OMB Control Number: 1845-0026. Type of Review: Revision. Total Estimated Number of Annual... consolidation loans; (4) remit to ED default and wage garnishment collections. ED also uses report data to...
Abel, Gregory A.; Albelda, Randy; Khera, Nandita; Hahn, Theresa; Salas Coronado, Diana Y.; Odejide, Oreofe O.; Bona, Kira; Tucker-Seeley, Reginald; Soiffer, Robert
Although hematopoietic cell transplantation (HCT) is the only curative therapy for many advanced hematologic cancers, little is known about the financial hardship experienced by HCT patients, nor the association of hardship with patient-reported outcomes. We mailed a 43-item survey to adult patients approximately 180 days post first autologous or allogeneic HCT at three high-volume centers. We assessed decreases in household income, difficulty with HCT-related costs such as need to relocate or travel, and two types of hardship: “hardship_1” (reporting one or two of the following: dissatisfaction with present finances, difficulty meeting monthly bill payments, or not having enough money at the end of the month), and “hardship_2” (reporting all three). Patient-reported stress was measured with the Perceived Stress Scale (PSS-4), and seven-point scales were provided for perceptions of overall quality of life (QOL) and health. 325 of 499 surveys (65.1%) were received. The median days since HCT was 173; 47% underwent an allogeneic HCT, 60% were male, 51% were > 60 years old, and 92% were white. Overall, 46% reported income decline post-HCT, 56% reported “hardship_1” and 15% “hardship 2.” In multivariable models controlling for income, those reporting difficulty paying for HCT-related costs were more likely to report financial hardship (OR 6.9 [3.8, 12.3]). “Hardship_1” was associated with QOL below the median (OR 2.9 [1.7, 4.9]), health status below the median (OR 2.2 [1.3, 3.6]), and stress above the median (OR 2.1 [1.3, 3.5]). In this sizable cohort of HCT patients, financial hardship was prevalent, and associated with worse QOL and higher levels of perceived stress. Interventions to address patient financial hardship—especially those that ameliorate HCT-specific costs—are likely to improve patient-reported outcomes. PMID:27184627
Deda, Antoneta; Alushllari, Mirela; Mico, Silvana
In this report, presented at the 5th IUPAP International Conference on Women in Physics, we describe the status of women physicists in Albania and offer some statistical data illustrating the present situation. Undergraduate physics enrollment by girls is high and stable, more women are receiving financial support for doctoral studies, women are well represented in recent academic promotions, and recently women scientists have been appointed to several leadership positions. However, both women and men are challenged by the overall low levels of funding for research and by issues of availability and affordability of child care.
Chen, Li-Wu; Stoner, Julie; Makhanu, Catherine; Minikus, Kathy; Mueller, Keith J
Very few studies have thoroughly examined the discrepancies between the financial information in the Medicare Cost Report (MCR) and that in the audited hospital financial statement (FS). Furthermore, this type of study has never been conducted for rural hospitals. In this policy brief, we present the findings from our study, which used statistical methods to examine the agreement between the MCR and the FS of a series of financial measures in rural hospitals. The results are expected to inform policy makers of the limitation inherent in using MCR data as the single source of data to examine the financial performance of rural hospitals.
Council of Ontario Universities, Toronto.
This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…
Hilliard Theresa DiPonio; Neidermeyer Presha
The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandate...
This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…
General Services Administration — For a visual depiction of GSA's Balance Sheet and Statement of Net Cost, please use the interactive charts to view the financial results for fiscal years 2007-2013.
This study extends the literature on the impact of cultural dimensions on financial reporting practice and disclosure ... reporting as it is potentially useful for users of accounting information because this provides them with ... practices and management control systems. For ..... whether the internal consistency of the responses.
The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk management systems in relation to financial reporting in banks. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a research method in...
...-000 and AD10-13-000] Third-Party Provision of Ancillary Services; Accounting and Financial Reporting... Commission's accounting and financial reporting requirements currently do not contain specific accounting \\12... financial reporting requirements \\41\\ for public utilities \\42\\ are designed to provide information about a...
Full Text Available The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk management systems in relation to financial reporting in banks. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a research method involving the analysis of annual reports disclosed by banks. The method of induction was used in the process of inference. The results of the study indicate that in the practice of reporting of banks listed on the Warsaw Stock Exchange in 2011, there was no uniform reporting form in terms of the presentation of information on internal control or risk management systems in relation to financial reporting. The disclosures were different both in terms of level of detail and content. In some banks disclosures were drawn at a high level of generality.
Full Text Available This paper aims to present the first section of the proposed (by International Accounting Standards Board and Financial Accounting Standards Board new conceptual framework dealing with the objectives of financial reporting. The author presents and explains the proposed solutions. He places them in a broader context, which facilitates their understanding, critical analysis and forming of an opinion. This paper seeks to contribute to the discussion on the new conceptual framework for financial reporting
As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2006 annual results and Consolidated financial statements of the Group at 31 December 2006: Consolidated income statements, Consolidated balance sheets, Consolidated cash flow statements, Changes in consolidated equity, Notes: Group accounting policies, Summary of accounting and valuation methods, Public distribution concessions in France, Comparability, Significant events and transactions of 2006 and 2005, Changes in the scope of consolidation, Segment reporting, Sales, Fuel and energy purchases, Other external expenses, Contractual obligations and commitments, Personnel expenses, Other operating income and expenses, Impairments / reversals, Other income and expenses, Financial result, Income taxes, Goodwill, Other intangible assets, Property, plant and equipment, Investments in companies accounted for under the equity method, Financial assets, Inventories including work-in-process, Trade receivables, Other receivables, Cash and cash equivalents, Held-for-sale assets and liabilities, Equity, Provisions, Special concession liabilities, Current and non-current financial liabilities, Derivatives, Other liabilities, Contribution of joint ventures, Related parties, Environment, Subsequent events, Transition to standards IAS 32 and 39 concerning financial instruments, Scope of consolidation
Jesus P. Briones
Full Text Available The purpose of this research is to evaluate the extent of internet financial reporting (IFR of Philippine banks. Used as samples were top commercial banks and thrift banks operating in the country considering their total assets as of March, 2012 as published by the Bangko Sentral ng Pilipinas in its website. Financial information in the websites of the sampled banks were evaluated during the third quarter of 2012. The study revealed that the quality and extent of IFR of Philippine commercial banks is “average” based on their IFR index score of 44.50 while thrift banks posted a below average IFR index score of 21.56 resulting to a highly significant difference between bank types. Among the four evaluation criteria used, the subject-banks’ content disclosure provides the highest percentage contribution to their IFR index scores as this is the main focus of their financial reporting. Among the components of content disclosure, corporate information, chairman’s report and the auditor’s report emerged as the top three often included in the financial disclosure of the subject-banks while vision statement and press release are the components often updated by both bank types in their websites with the commercial banks notably updating more frequently compared to thrift banks. Relative to technology, online feedback is the most common component in the banks’ website while link to homepage is the most usual user support feature relative to the bank’s financial reporting practice. Lastly, asset size and bank type were found to have a high significant relationship with the extent
... Proposed Information Collection to OMB; OSHC Financial Reporting Form AGENCY: Office of the Chief... reporting by grantees. This tracking of grantee financial data is solely in regards to the HUD-OSHC SCI... Lists the Following Information: Title of Proposal: OSHC Financial Reporting Form. OMB Approval Number...
Lusardi, Annamaria; Mitchell, Olivia S.; Curto, Vilsa
Using a special-purpose module implemented in the Health and Retirement Study, we evaluate financial sophistication in the American population over the age of 50. We combine several financial literacy questions into an overall index to highlight which questions best capture financial sophistication and examine the sensitivity of financial literacy responses to framing effects. Results show that many older respondents are not financially sophisticated: they fail to grasp essential aspects of risk diversification, asset valuation, portfolio choice, and investment fees. Subgroups with notable deficits include women, the least educated, non-Whites, and those over age 75. In view of the fact that retirees increasingly must take on responsibility for their own retirement security, such meager levels of knowledge have potentially serious and negative implications. PMID:28553191
Lusardi, Annamaria; Mitchell, Olivia S; Curto, Vilsa
Using a special-purpose module implemented in the Health and Retirement Study, we evaluate financial sophistication in the American population over the age of 50. We combine several financial literacy questions into an overall index to highlight which questions best capture financial sophistication and examine the sensitivity of financial literacy responses to framing effects. Results show that many older respondents are not financially sophisticated: they fail to grasp essential aspects of risk diversification, asset valuation, portfolio choice, and investment fees. Subgroups with notable deficits include women, the least educated, non-Whites, and those over age 75. In view of the fact that retirees increasingly must take on responsibility for their own retirement security, such meager levels of knowledge have potentially serious and negative implications.
A.M. van der Poel (Marieke)
textabstractThe thesis consists of four empirical studies in the areas of corporate finance and financial reporting. The first study examines CEOs’ familiarity with segments and how that familiarity affects their divestiture decisions. The results show that longer-tenured CEOs divest assets about
Full Text Available The International Accounting Standards Board (IASB in its objectives and preamble, presume that IFRS adoption and perceived compliance to regulatory framework is associated with increased financial reporting quality. Based on these assumptions, this desktop study reviewed several documents to determine whether the IFRS adoption has led to increased financial reporting quality in Zimbabwe. The researchers reviewed literature on how the IAS/IFRS and regulations affect the financial reporting quality of listed companies. The factors around IFRS adoption were identified (mandatory, voluntary and convergence and discussed in relation to the financial reporting quality. Evidence from previous studies conducted in line with this same issue shows that there is no conclusive evidence on how IFRS and regulations affect the financial reporting quality. Issues to be addressed in further studies include the importance of financial statements prepared under IFRS framework and the importance of compliance with accounting and auditing requirements
Tsai, Laura Cordisco
This study explores the causal impact of independent management of household finances upon women's experiences of intimate partner violence (IPV) in the Philippines. Propensity score matching is used to generate a casual estimate of the impact of women's roles as household financial managers on their experiences of IPV. Findings demonstrate that managing household finances independently significantly increased the severity of IPV women experienced from their partners compared with women who managed finances jointly with partners. Findings reinforce the importance of explicit attention to intrahousehold power dynamics and gender norms in the implementation of microfinance interventions intended to empower women. © The Author(s) 2016.
Dankwah, Emmanuel; Steeves, Megan; Ramsay, Dana; Feng, Cindy; Farag, Marwa
Pregnancy termination is an illegal medical procedure in Ghana and 88% of induced abortions are performed in unsafe conditions, thus recipients face an elevated risk of abortion-related complications. This study aims to explore the associations between sociodemographic factors and reporting having terminated a pregnancy among Ghanaian women. Logistic regression models were estimated using data from the 2014 Ghana Demographic and Health Survey (n=9396). ORs were computed for the associations between reporting pregnancy termination and select demographic and socio-economic factors. Education level, employment status, financial status and marital status of women are significantly associated with reporting having terminated a pregnancy. Women who are employed, cohabit with a partner and are considered middle class or wealthy are more likely than their counterparts to report having terminated a pregnancy. Ghanaian women with intermediate levels of education are more likely than both their more- and less-educated counterparts to report having terminated a pregnancy. These findings highlight the need for the development of policies aimed at reducing unsafe abortions associated with unintended pregnancies. Specific recommendations include providing family planning education and outreach to high-risk groups to reduce unintended pregnancies and improving working conditions for expectant mothers, including provisions for paid maternity leave and job protection.
Council of Ontario Universities, Toronto.
This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…
Council of Ontario Universities, Toronto.
This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…
Full Text Available Nowadays, the development strategy of big corporations is based on the principle of sustainable development, which includes both protecting the interests of all involved economic actors and minimizing the aggression on natural resources. In this context, the financial communication process in large companies has acquired new meanings, being reconsidered and taking the form of Integrated Reporting. The objective of this paper is to develop a study regarding the theory of Integrated Reporting, based on a documentary research on the reports published by the International Integrated Reporting Council and organizations such as KPMG, E&Y or ACCA. Integrated Reporting is a new practice, still under development and in expansion at international level. An integrated report tells the story of a company’s journey towards achieving its vision and provides information about its historical performance, but also about the expected one.
Vossensteyn, Johan J.
This report provides a description of the current national systems of student financial support in 24 European countries. It provides information on tuition fees, grants, scholarships, student loans, and indirect student support through students families (family allowances and tax benefits) and support in kind in the form of subsidies for travel, accommodation, student restaurants etc. It forms a background report for the study on the extent to which student financial support can be used for ...
This is a review of Henk Langendijk, Dirk Swagerman and Willem Verhoog (Eds) "Is Fair Value Fair? Financial Reporting from an International Perspective," Chichester: John Wiley, 2003, ISBN 0 470 85028 0.......This is a review of Henk Langendijk, Dirk Swagerman and Willem Verhoog (Eds) "Is Fair Value Fair? Financial Reporting from an International Perspective," Chichester: John Wiley, 2003, ISBN 0 470 85028 0....
This contribution synthesizes the results of an inquiry by the SEEurope network on the current legal framework and practices in 28 European countries regarding non-financial and sustainability-related reporting by European companies. The object was to analyze whether company policy with regard to
Full Text Available The importance that each company must grant to the strategic sources of information generates our concern for analysis of the interim financial reporting. In every enterprise, there are doubts on the usefulness of interim financial reports, given the following elements: the necessary time for their preparation (relatively long, their restricted character and the resources necessary to establish them. Finding a common solution to these problems and, implicitly, increasing the interest for interim financial reporting, can help to increase the economic performance of the company, either by reducing the unnecessary costs related to time, or by increasing communication and transparency with third parties. An appropriate management can act early in the direction of counteracting the negative effects in their company or prevention of any commercial or production failures, the overall economic trends in that field and increasing productivity. Starting from these premises, we propose a research in order to capture the main aspects related to the mentioned issues.
Isabel Brusca Alijarde
Full Text Available Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental European countries, including Spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrualbased financial information coexist. This may create problems for the full implementation of accrual financial statements. This paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrualbased financial figures are significantly different. The research findings show that there is a high correlation between the current budgetary result and the economic result and, therefore, that in practice the accrual principle has not been implemented effectively.
It will examine the current state of financial inclusion in Guinea Conakry, Sierra Leone, and Zambia, including the role of digital financial services in expanding ... The study will identify specific challenges and roadblocks to the implementation of national strategies for financial inclusion and provide recommendations for ...
Full Text Available The quality of a manager's decision improves based on high quality financial statements, hence the need to find means to increase the quality of financial reporting, specifically to increase the quality of the assurance process. The ultimate aim is to reduce the skepticism of users of financial data and to use XBRL as Internet-based technology to enable electronic preparation and exchange of worldwide financial statements.
.... This guide focuses on financial and program management information from the FY 1996 Annual Financial Report for general funds, which was prepared by the Army and the Defense Finance and Accounting...
The 1990-1991 Annual Report for Scottish Hydro-Electric PLC includes their rotating territory in Scotland, details of the Board of Directors, the Chairman's Statement, the chief Executive's Review of Operations, a summary profit and loss account, a summary balance sheet and a summary financial statement. (UK)
Abstract: Accounting information is vital for many aspects in business and numerous parties rely on reported information for a variety of purposes. Understanding how factors in a firm’s environment, such as standard setting, inter-firm relationships, managerial incentives and capital providers, influence the quality of this information is therefore crucial. This thesis focuses on two such factors, namely international financial reporting standards (IFRS) and inter-firm relationships. Chapter ...
Full Text Available The aim of this research was to prove empirically the determining factors that influence the quality of financialreporting and the economic consequences, and there were influence differences of quality attributes of financialreporting to the economic consequences. The research samples were taken by purposive sampling so it obtained141 listed manufacturing businesses from 2001 to 2006. The research used four data analysis technique:auxiliary regression R2, confirmatory factor analysis, simple regression, and multiple regressions. The resultsshowed seven attributes, there were five attributes that gave contribution for financial reporting quality namelyaccrual quality, predictability, smoothness, relevance value, and conservatism while the persistence and timelinessgave small contribution. The five attributes were also different each other. From the thirteen determiningfactors, it showed nine factors that produced significant influences namely operation cycle, sales volatility,firm size, firm age, loss proportion, leverage, environmental risk, institutional ownership, market concentration,and auditor quality, while the other three, they were liquidity, managerial ownership, and investmentgrowth that were not significant. Testing results of economic consequences of quality of financial reportingshowed that the quality of factorial financial reporting influenced negatively and significantly toward informationasymmetry.
... financial reporting and monthly computation by futures commission merchants and introducing brokers. 1.18... UNDER THE COMMODITY EXCHANGE ACT Minimum Financial and Related Reporting Requirements § 1.18 Records for and relating to financial reporting and monthly computation by futures commission merchants and...
Full Text Available Business of companies in terms of financial instability and market uncertainty can lead to a significant increase in bankruptcy risk and the risk of financial statements manipulation. A creative accounting practice has led many companies in the world to bankruptcy. Creative accounting means all accounting practices that deliberately deviate from the standardized ones, in order for the external users to be presented with the desired, not the actual yield and the financial strength of the company. Numerous corporate accounting scandals were the cause for initiatives to strengthen the protection of shareholders and all other interested users of financial statements (investors, creditors, tax authorities, etc. from manipulative financial reporting in countries around the world. In such circumstances, responsibility for the detection and prevention of possible manipulation with the data presented in the financial statements have: external and forensic audit, internal control and management of the company, accountants - forensics and state.
EDF Energies Nouvelles is a world leader in renewable energy electricity. The company develops, builds and operates clean energy power plants both for its own account and for third parties. Historically, EDF Energies Nouvelles primarily developed its business in two geographical areas, Europe and North America (U.S., Canada and Mexico). EDF Energies Nouvelles is a subsidiary of EDF, helping the Group to achieve its renewable energy goals. The EDF Group generates low-carbon electricity around the world and actively participates in the energy transition. EDF Energies Nouvelles prioritizes development of wind and photovoltaic solar capacity. As an integrated operator with global reach, EDF Energies Nouvelles covers the entire renewable energy chain, from development to operation and maintenance, and manages all project phases in-house. This document is EDF Energies Nouvelles's half-year financial report for 2011. It contains a half-year activity report, the consolidated financial statements at June 30, 2011 and the report drafted by the Statutory Auditors
...-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric Storage... Financial Reporting for New Electric Storage Technologies, Notice of Proposed Rulemaking, FERC Stats. & Regs... Commission 18 CFR Parts 35 and 101 Third-Party Provision of Ancillary Services; Accounting and Financial...
This study investigates the influence of environmental performance on the financial report integrity. The statistics used were primary data from interviews with senior members of the mining sector regarding environmental issues, as well as secondary data using Financial Report 2016. The samples were listed mining companies with semester data. Questionnaires were used to measure their perceptions of the challenges concerning climate change faced by the mining sector. The results of this research show that regulatory interventions will be critical to environmental issues. This study employed KLD as a proxy for environmental performance, correlated with other variables regarding the integrity of disclosure. The outcome indicates that environmental issues will increase the integrity of financial reports.
... annual audited financial statements. The FY 1999 DoD Agency-Wide financial statements included the financial statements of a reporting entity entitled "Other Defense Organizations-General Funds...
Full Text Available The main objective of this paper is to perform a comparative study regarding the theory and practice of financial statements in Romania and Spain. To achieve this goal, we performed a documentary research of the main papers of this area and of the applicable accounting regulations from Romania and Spain, research that allowed us to identify convergences and divergences about financial statements in both countries. The main conclusion of this study is that, while Romania experiences improving its financial reporting system by conformism, respectively by assigning through legislation forms adapted to European accounting regulations, Spain chooses a flexible development, trying to realize a complete presentation of the accounting information published in the annual financial statements.
Coetzee, Stephen A.; Janse van Rensburg, Cecile; Schmulian, Astrid
This study explores differences in students' reading comprehension of International Financial Reporting Standards in a South African financial reporting class with a heterogeneous student cohort. Statistically significant differences were identified for prior academic performance, language of instruction, first language and enrolment in the…
Agami, Abdel M.
Provides some sources of corporate financial information on the Internet and illustrates how to use these resources in teaching international business and, more specifically, financial reporting and analysis of multinational enterprises. Points out some of the advantages and limitations of these resources. (EV)
The increasing complexity of financial reporting requirements, especially accounting standards, leads many countries to consider moving to simpler reporting requirements for small and medium enterprises (SMEs) in order to reduce reporting burdens. In response to such concern, the International Accounting Standards Board (IASB) also released the IFRS for SMEs, an international accounting standard intended for SMEs worldwide. In Thailand, SMEs are required by law to prepare and publish general ...
St Peter, Matthew; Trinidad, Anton; Irwig, Michael S
The out-of-pocket cost for an elective orchiectomy, which is often not covered by health insurance, is a significant barrier to male-to-female transsexuals ready to proceed with their physical transition. This and other barriers (lack of access to a surgeon willing to perform the operation, waiting times, and underlying psychological and psychiatric conditions) lead a subset of transsexual women to attempt self-castration. Little information has been published on the financial costs and implications of self-castration to both patients and health care systems. We compare the financial and psychological costs of elective surgical orchiectomy vs. self-castration in the case of a transsexual woman in her 40s. We interviewed the patient and her providers and obtained financial information from local reimbursement and billing specialists. After experiencing minor hemorrhage following the self-castration, our patient presented to the emergency department and underwent a bilateral inguinal exploration, ligation and removal of bilateral spermatic cords, and complicated scrotal exploration, debridement, and closure. She was admitted to the psychiatric service for a hospital stay of three days. The total bill was U.S. $14,923, which would compare with U.S. $4,000 for an elective outpatient orchiectomy in the patient's geographical area. From a financial standpoint, an elective orchiectomy could have cost the health care system significantly less than a hospital admission with its associated additional costs. From a patient safety standpoint, elective orchiectomy is preferable to self-castration which carries significant risks such as hemorrhage, disfigurement, infection, urinary fistulae, and nerve damage. Healthcare providers of transsexual women should carefully explore patient attitudes toward self-castration and work toward improving access to elective orchiectomy to reduce the number of self-castrations and costs to the overall health care system. Further research on the
O'Loughlin, Kate; Humpel, Nancy; Kendig, Hal
This paper examines the impact of the global financial crisis (GFC) on employed Australian baby boomers. A nationally representative sample of 1009 boomers aged 50-64 years completed a survey by telephone interview mid 2009. Compared with 1 year ago, 38.9% of working boomers reported being financially worse off and this was more so for women (42.4%) than men (35.6%). Following the GFC, 41.4% of women and 31.9% of men had decided to postpone their retirement plans. The GFC is affecting the retirement preparations and plans of Australia's baby boomers. Policy implications include reduced resources for retirement needs, and uneven and differential impacts for those with interrupted employment histories, notably women.
Previous literature suggests that the adoption of International Financial Reporting Standards (IFRS) can facilitate cross-border capital flows, as it results in an increase in market liquidity and comparability benefits. Using foreign ownership levels in South African listed companies during the period 2003 to 2007, we test ...
... Ancillary Services; Accounting and Financial Reporting for New Electric Storage Technologies AGENCY: Federal... Ancillary Services; Accounting and Financial Reporting for New Electric Storage Technologies, 135 FERC ] 61... Commission 18 CFR Parts 35, 37, and 101 Third-Party Provision of Ancillary Services; Accounting and Financial...
Full Text Available This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital market. We show that up to a quarter of listed firms in mainland China explicitly admitted the poor quality of their financial information by restating their previous financial reports between 1999 and 2005. Many of these firms managed their earnings mainly via below-the-line items to avoid losses and promote survival, rather than to support refinancing goals. Such poor-quality financial reporting is more likely among firms that have weaker profitability and a shareholder base that is state-controlled, with diffused ownership and a relatively low proportion of shares held by institutional investors. Furthermore, we find the market to be relatively insensitive to such admissions. Investors’ reactions capture only the earnings information of the current reported year, rather than also reflecting the concurrently revealed correction of past financial reporting. However, the equity market does not completely ignore the earnings information. Investors’ reliance on earnings is merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value; providing poor-quality financial information bears little cost because various market mechanisms fail to deter such behavior. Nevertheless, regulators’ ongoing efforts to enhance the quality of financial information and disclosure among listed firms are still fruitful. The frequency of restatements decreased over our sample period, which reinforces the current regulatory prospects and strategies for further improving China’s capital markets.
The testing results conclude that size of company, economic performance, and industry sensitivity positively affect environmental disclosure. This research is limited by an assumption that Indonesian public companies employ annual report as the primary means to publicize financial and non-financial information to public.
Harvey, Philip D; Stone, Laura; Lowenstein, David; Czaja, Sara J; Heaton, Robert K; Twamley, Elizabeth W; Patterson, Thomas L
Despite multiple lines of evidence suggesting that people with schizophrenia tend to overestimate their ability to perform everyday tasks such as money management, self-report methods are still widely used to assess functioning. In today's technology driven financial world patients are faced with increasingly complex financial management tasks. To meet these challenges adequate financial skills are required. Thus, accurate assessments of these abilities are critical to decisions regarding a patient's need for support such as a financial trustee. As part of the larger VALERO study, 195 patients with schizophrenia were asked to self-report their everyday financial skills (five common financial tasks) with the Independent Living Skills Survey (ILSS). They were also assessed with performance-based measures of neuro-cognition and functional capacity with a focus on financial skills. In addition, a friend, relative, or clinician informant was interviewed with the ILSS and a best estimate rating of functioning was generated. Scores on the performance-based measures of financial skills and neuropsychological tests were uncorrelated with self-reported financial activities. Interviewer and all informant judgments of financial abilities were also minimally correlated with performance on functional skill tests. Discrete financial skills appear to be challenging for clinicians to rate with accuracy without the use of direct assessments. Direct assessment of financial skills seems prudent when making determinations about the need for guardianship or other financial supervision. Copyright © 2013 Elsevier B.V. All rights reserved.
The first report, available both in French and English, presents the different current programs: low carbon energies and associated fundamental researches, global defence and safety and associated researches, information technologies and associated researches, technologies for health and associated fundamental researches, very large research infrastructures and associated fundamental researches. It then addresses the CEA openness: assessment, teaching and training, research valorisation, awards, and the support to various programs: steering activity by the CEA, human resources, international relationships, communication, risk management, information systems. The last part describes the CEA organisation. The second report presents the different financial and accounting data and tables
Full Text Available The simplification of the transfer of the information from financial statements to the users from different countries, its understanding and correct interpretation before taking decisions require the global unification of the accounting language to optimal fructify the benefits of an efficient and effective communication. Thus, a current concern of the specialists is to develop a universal language for financial reporting, the best achievement to date being represented by the XBRL (eXtensible Business Reporting Language.
Briones, Jesus P; Cabrera, Doringer P
The purpose of this research is to evaluate the extent of internet financial reporting (IFR) of Philippine banks. Used as samples were top commercial banks and thrift banks operating in the country considering their total assets as of March, 2012 as published by the Bangko Sentral ng Pilipinas in its website. Fina...
Report #2001-1-00107, Feb 28, 2001. We did not identify any material inconsistencies between the info presented in EPA’s financial statements and the info presented in EPA’s RSSI, Required Supplemental Information, and Management Discussion and Analysis.
Increased attention has been drawn to the gender disparity in workplace. This dissertation is dedicated to provide sight to the gender issues in financial analysts. Profound literature reviews are conducted about gender issues and financial analysts, respectively in order to comprehend the existing gender concerns in the business world, and role and functions of financial analysts. Research proposals are described to answer the following question: whether women financial analysts are more lik...
... of the Military Departments and Defense agencies. We also assessed management controls affecting the financial reporting of Government property, and we assessed compliance with applicable laws and regulations...
NICHITA Mirela; GAJEVSZKY Andra
The results of a business activity are concentrated in the financial reports; accounting is the instrument that provides these reports to internal and external users in order to help users to make useful economic decisions. At international level, the accounting is standardized by IASB (former IASC) which elaborate financial reporting standards (known as IAS / IFRS) in order to improve the quality and transparency of reporting. The changes in business environment (globalization, mergers and a...
Brough, Sarah; Bauer, Amanda E.; Brooks, Kate; Hopkins, Andrew; Maddison, Sarah
Here we report on the Women in Astronomy Workshop (http://asawomeninastronomy.org/meetings/wia2011/), which was held on 13 May 2011 in Sydney, Australia. The workshop was organised by the Astronomical Society of Australia's Chapter on Women in Astronomy, to discuss some of the issues that face women in astronomy and make recommendations to help support the success of women in Australian astronomy but came to broader conclusions that have value for the whole astronomical community. The worksho...
Full Text Available The paper deals with essence and importance of corporate social reporting in the management of business entity management. The study examines several approaches for providing data about economic, ecological and social aspects of the companies. There are approaches of formulating of separated reports as addition to financial statements (for example Value Added Statement, Intellectual Capital Statement and integrated reporting. The article examines positive and negative factors that could significantly influence the implementation process of corporate social reporting for companies in Ukraine and around the world. Principles of corporate social reporting are considered. The research analyzes methodical approaches of preparing of integrating statements for large companies and data needs of stakeholders for making effective management decisions.
K. Muheki, Mark; Lueg, Klarissa; Lueg, Rainer
have substantially changed their business reporting due to new regulations, the unfavorable economic situation, as well as strategic challenges like a loss in customer satisfaction. We thus conclude that business reporting can be seen—at least temporarily—as a tool for crisis communication. We document......Challenging times, such as the recent financial crisis, appear to cause organizations to change their business reporting. Yet, there is not much evidence how changes in business reporting were enacted by banks and there is only little discussion about to what extent this can be seen and assessed...... our findings along the four perspectives the banks use for their business reporting and that reflect the banks’ main stakeholders: shareholders, customers, employees, and the community....
National Collegiate Athletic Association (NJ1), 2009
This report marks the completion of the 2008-09 reporting cycle and the fourth year of the Division III Financial Aid Reporting Program. The report examines findings for all reporting institutions from each of the four reporting cycles, and details the outcomes of the Division III Financial Aid Committee's 2008-09 review process. Four calculations…
Rink, Floor; Ryan, Michelle K.; Stoker, Janka I.
In two scenario-based studies, we found that women and men evaluate glass-cliff positions (i.e., precarious leadership positions at organizations in crisis) differently depending on the social and financial resources available. Female and male participants evaluated a hypothetical leadership
Rink, Floor; Ryan, Michelle K.; Stoker, Janka I.
In two scenario-based studies, we found that women and men evaluate glass-cliff positions (i.e., precarious leadership positions at organizations in crisis) differently depending on the social and financial resources available. Female and male participants evaluated a hypothetical leadership
Salomone, Roberta; Galluccio, Giulia
As environmental performance is increasingly seen to have an influence over financial performance and financial risk assessment, disclosure of environmental issues in the Annual Reports is a fundamental requirement for a company in order to satisfy the information needs of its stakeholders. Given this pressure there is a definite trend among leading companies to report their environmental performances within the financial statements, but the way companies disclose environmental-related inform...
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Dec 31, 2014 ... This Management's Discussion and Analysis (MD&A) provides a narrative ..... International Accounting Standard 34 (Interim Financial Reporting) and the Standard on ... Cost of operations before Parliamentary appropriation.
Warren, David R; Bianco, Michael A; Nasser, Waheed; Kusman, Richard R; Shafer, James; Venner, Jason; Walls, Lovell Q; Wright, Samson J
.... The objective of this report was to determine the extent to which federal agencies have systematically captured financial data for private security services in Iraq since 2003, and to identify...
State of Hawaii Department of Education, 2005
This annual financial report of the Department of Education is prepared each year to inform interested persons of the total cost of public education in the state of Hawaii. The financial report provides both Operating and Capital Improvement Project fund information that is useful in presenting our educational system financing, expenditures and…
Full Text Available The aim of the study is to analyze the market’s reaction on the adoption of International Financial Reporting Standard (IFRS in Indonesia. Investor reaction will be perceived by the existence of abnormal return as well as the difference of trading volume. The analysis tool used is One-sample test to assess the existence of abnormal return and Paired Sample T-test to observe the difference trading volume 3 days before and after the announcement of financial report. The sample was constituted by 31 Indonesian companies randomly selected listed on LQ45 and have been impacted by the adoption of IFRS since 2011. The result shows that there is no abnormal return 3 days before and after the announcement of financial report. However, there is abnormal return on the day of announcement. Trading volume shows there is no market reaction to the IFRS adoption 3 days before and after the announcement.
Report #17-F-0365, August 14, 2017. Due to the material weakness in internal controls noted, the agency cannot provide reasonable assurance that financial data provided for the PRIA Fund accurately reflect the agency’s financial activities and balances.
Report #17-F-0315, July 10, 2017. Due to the material weakness in internal controls noted, the agency cannot provide reasonable assurance that financial data provided for the PRIA Fund accurately reflect the agency’s financial activities and balances.
The purpose of this report is to gain an understanding of the financial reporting requirements for insurance companies in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. Unless otherwise stated, the term insurance company refers to both insurance and reinsurance companies. There are also questions in relation to the monitoring and enforce...
This report presents the results of the Isothermal Community College financial statement audit for the fiscal year ending on June 30, 1998. Isothermal Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…
This report presents the results of the Rockingham Community College financial statement audit for the fiscal year ending on June 30, 1998. Rockingham Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…
Full Text Available Financial decisions, be they related to asset building or debt management, require the capacity to do calculations, including some complex ones. But how numerate are individuals, in particular when it comes to calculations related to financial decisions? Studies and surveys implemented in both the United States and in other countries that are described in this paper show the level of numeracy among the population to be very low. Moreover, lack of numeracy is not only widespread but is particularly severe among some demographic groups, such as women, the elderly, and those with low educational attainment. This has potential consequences for individuals and for society as a whole because numeracy is found to be linked to many financial decisions. As we shift responsibility from governments and employers onto individuals, it is increasingly important to find ways to equip people with the skills that are necessary to make savvy financial decisions.
... 39 Postal Service 1 2010-07-01 2010-07-01 false Information furnished to Board-financial and operating reports. 3.6 Section 3.6 Postal Service UNITED STATES POSTAL SERVICE THE BOARD OF GOVERNORS OF THE U.S. POSTAL SERVICE BOARD OF GOVERNORS (ARTICLE III) § 3.6 Information furnished to Board—financial...
The development of the internet as a global medium has significantly impacted financial reporting environment of the companies. Recently, companies have started reporting their financial results and other information relating to business on their web pages. The internet offers the facility to provide all interested groups with information to make well-informed, timely investment decision thus reducing the information advantages of institutional investors and information intermediaries. This s...
Report #16-F-0323, Sept 22, 2016. Due to the material weakness in internal controls noted, EPA cannot provide reasonable assurance that financial data provided for the PRIA Fund for FY 2014 accurately reflect the agency’s financial activities and balances.
... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service Proposed Collection of Information: CMIA Annual Report and Direct Cost Claims AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of...
Clouse, Kate; Mongwenyana, Constance; Musina, Melda; Bokaba, Dorah; Long, Lawrence; Maskew, Mhairi; Ahonkhai, Aima; Fox, Matthew P
Women initiating antiretroviral therapy during pregnancy are at high risk of dropping out of HIV care after delivery. We assessed the acceptability and feasibility of a financial incentive - a one-time R50 (∼USD4) supermarket voucher for completing one postpartum visit ≤10 weeks of delivery - to improve postpartum retention. We enrolled 100 pregnant, HIV-positive women at a primary health clinic in Johannesburg, South Africa. Participants were interviewed at enrollment and we reviewed files to assess retention ≥14 weeks postpartum. Median (IQR) respondent age was 28 years (24-31) and 31% were employed. Most (86%) said the incentive would motivate them to return and 76% supported clinics offering incentives. Among the 23% who found the intervention unacceptable, the most frequent reason was perceived personal responsibility for health. Feasibility was demonstrated, as 79.7% (51/64) of eligible participants received a voucher. When asked to rank preferred hypothetical incentive interventions, assistance with social services ranked first (29%), followed by infant formula (22%) and cash (21%); assistance with social services was the top-ranked choice by both those who found the voucher incentive intervention acceptable and unacceptable. To encourage HIV-positive women to remain in care, respondents most frequently suggested health education (34%), counseling (29%), financial incentives (25%), home visits (13%), and better service (6%). Our results suggest financial incentives are acceptable, but women frequently expressed preference for integrated services and improved education and counseling to improve retention. Interventions exploring the feasibility and efficacy of education and counseling interventions to improve postpartum HIV care are warranted.
Areva supplies high added-value products and services to support the operation of the global nuclear fleet. The company is present throughout the entire nuclear cycle, from uranium mining to used fuel recycling, including nuclear reactor design and operating services. Areva is recognized by utilities around the world for its expertise, its skills in cutting-edge technologies and its dedication to the highest level of safety. Areva's 40,000 employees are helping build tomorrow's energy model: supplying ever safer, cleaner and more economical energy to the greatest number of people. This Reference Document contains information on Areva's objectives, prospects and development strategies. It contains estimates of the markets, market shares and competitive position of Areva. Contents: 1 - Persons responsible; 2 - Information on operations and recent events (Overview of the Group's operations, Simplified organization chart of the Group, Implementation of the Group's strategic roadmap and Restructuring Plan, Deployment of the performance plan, Other significant transactions since the filing of the Reference Document, Review of third quarter 2016 operations, Press releases); 3 - Financial information (2016 Half-year financial report, Statutory auditors' report on the half-year financial information for the period January 1 to June 30, 2016, Unaudited consolidated pro-forma financial information, Statutory auditors' report on the pro-forma financial information); 4 - Risk factors (Risks related to the Restructuring Plan, Legal risks, Industrial and environmental risks, Operational risks, Liquidity and market risks); 5 - Cash and capital resources (Financial outlook, 12-month liquidity); 6 - Governance; 7 - Workforce - jobs (Voluntary departure plan and change in the Group's workforce, Signature of a memorandum of understanding ensuring the stability of labor agreements, Reorganization and refinancing of the Group); 8 - Share
Bokulic, Caitlin; Henry, Erin; Plesko, George A.
This paper presents a new reconciliation of financial to taxable income, drawing from public financial statement and Schedule M-3 data for a panel of firms. The reconciliation compares the financial statement income of a firm’s consolidated financial statement entities to the financial statement income of a firm’s tax return entities on a worldwide, domestic, and foreign income basis. This analysis highlights the relation between these various measures of corporate income to better understand...
Beyeler, Walter E.
Within the Department of Homeland Security (DHS), the Office of Cyber and Infrastructure Analysis (OCIA)'s National Infrastructure Simulation and Analysis Center (NISAC) develops capabilities to support the DHS mission and the resilience of the Nation’s critical infrastructure. At Sandia National Laboratories, under DHS/OCIA direction, NISAC is developing models of financial sector dependence on communications. This capability is designed to improve DHS's ability to assess potential impacts of communication disruptions to major financial services and the effectiveness of possible mitigations. This report summarizes findings and recommendations from the application of that capability as part of the FY2016 NISAC program plan.
Report #2004-1-00067, May 26, 2004. The financial statements referred to in the first paragraph present fairly the financial position of the Washington Department of Ecology Water Pollution Control State Revolving Fund as of June 30, 2003.
Full Text Available The information technological development had facilitated companies to provide and spread informationaround the world. Through websites for an example, a company could present financial and non-financialreports which ensured the stakeholders based on the going concern status of the company. This researchexamined company characteristics as the internet financial and the sustainability reporting (IFSR determinants.The research applied non-financial company populations which had website facilities and were listed inIndonesian Stock Exchange in 2009-2010. Using a purposive sampling technique, it obtained 326 companies.The analytical data method used in this research was a multiple-regression, of which the degree of significancewas 5%. The research result showed that size, profitability, and auditor influenced significantly and positivelytoward IFSR. While, the external ownership structure and listing age of companies influenced significantlyand negatively toward IFSR. On the other hand, leverage and types of industry and listing age ofcompanies had negative influences but not really significant towards IFSR.
Full Text Available A second profile of the Financial Therapy Association (FTA membership was conducted to continue the development of financial therapy as a new area of practice and study. The FTA was established in 2010 as an effort to bring together practitioners and researchers from diverse disciplines to share in a common vision of financial therapy. This profile report depicts the demographic profile (e.g., age, education, gender, occupation, income and perspectives of members who participated in the survey commissioned by the FTA Strategic Planning Committee in 2013. The results of the membership profile survey highlight the future directions of and the challenges facing the FTA and the emerging area of financial therapy.
The International Accounting Standards Board (IASB) defines the objective of financial reporting as the provision of information that is useful for decision making. Fair value is a prominent measurement basis in the financial reports of financial sector organisations. The current research integrates the concepts of fair value and usefulness in order to ascertain the extent to which fair value is deemed useful. The literature tends to group financial reporting stakeholders into distinct groups...
Perlis, Roy H; Perlis, Clifford S; Wu, Yelena; Hwang, Cindy; Joseph, Megan; Nierenberg, Andrew A
Financial conflict of interest has been reported to be prevalent in clinical trials in general medicine and associated with a greater likelihood of reporting results favorable to the intervention being studied. The extent and implications of industry sponsorship and financial conflict of interest in psychiatric clinical trials have not been investigated, to the authors' knowledge. The authors examined funding source and author financial conflict of interest in all clinical trials published in the American Journal of Psychiatry, the Archives of General Psychiatry, the Journal of Clinical Psychopharmacology, and the Journal of Clinical Psychiatry between 2001 and 2003. Among 397 clinical trials identified, 239 (60%) reported receiving funding from a pharmaceutical company or other interested party, and 187 studies (47%) included at least one author with a reported financial conflict of interest. Among the 162 randomized, double-blind, placebo-controlled studies examined, those that reported conflict of interest were 4.9 times more likely to report positive results; this association was significant only among the subset of pharmaceutical industry-funded studies. Author conflict of interest appears to be prevalent among psychiatric clinical trials and to be associated with a greater likelihood of reporting a drug to be superior to placebo.
In October 1997, over 200 participants attended the First Mayan Women's Congress in Mexico and called for financial assistance, capacity building, and training to help Mayan women escape poverty. The Congress was initiated by the UN Development Fund for Women in collaboration with the Small Grants Program of the UN Development Program. Traditionally, Mayan women and men have played distinct roles in society, and efforts are underway to increase gender sensitivity and achieve a new balance of power. Mayan women attending the Congress reported that they face daily challenges in gaining their husbands' approval for participation in income-generating activities outside of the home. Eventually, however, some husbands also start working in these enterprises and are learning to assume their share of domestic responsibilities. Mayan women have been forced to reevaluation their role in society by a prevailing agricultural and environmental crisis as well as a high unemployment rate. Crafts that were once produced only for household consumption are now considered for export. Because the women need funds to initiate income-generating activities, the Conference linked women's groups with development practitioners, policy-makers, and donors. The women requested financial aid for more than 30 specific projects, and Congress participants agreed to pursue innovate strategies to support the enterprises with funds, training, and technical assistance. The Congress also encouraged environmental nongovernmental organizations to include Mayan women in mainstream development activities. This successful Congress will be duplicated in other Mexican states.
Full Text Available In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because the legal framework prescribes mandatory minimum information and a set of quality certification mechanisms thereof. As a starting point in our research we used relevant studies from the scientific literature regarding the understanding of the accounting information in financial reporting. We specify that many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decisionmakers, accountants apply professional judgment (judgment of International Financial Reporting Standards, taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information. The contents of the article have been reported not only attributes on accounting information provided by IFRS, but also aspects of US GAAP regarding financial reporting, presenting the differentiation between the two accounting referential. We note that the accounting information can be the best friend of actual and potential investors if used properly understood
Full Text Available Corporate governance of public companies in the Republic of Slovenia (RS has been developing for the last 25 years. Short historical development of this field requires permanent monitoring. Practical implementation and performance of corporate governance (CG principles in the business practices of public companies in Slovenia should be followed and non-financial information should be analysed. We are interested in how CG principles are reflected and implemented in the acts and reports of public companies in the RS, especially in terms of socially responsible and sustainable development of strategic goals. Legal acts and reports of public companies in the first and standard quotation of the Ljubljana Stock Exchange were scrutinized to analyse the transparency and quality of non-financial reporting, and consequently, the quality of corporate governance in Slovenia.
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Sep 30, 2015 ... This Management's Discussion and Analysis (MD&A) provides a narrative .... 8 | QUARTERLY FINANCIAL REPORT FOR THE PERIOD 1 JULY TO 30 ... The internally restricted equity for special programs and operational ...
This report presents the results of the Halifax Community College financial statement audit for the fiscal year ending on June 30, 1998. Halifax Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…
This report presents the results of the Pamlico Community College financial statement audit for the fiscal year ending on June 30, 1998. Pamlico Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…
This report presents the results of the Randolph Community College financial statement audit for the fiscal year ending on June 30, 1998. Randolph Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…
Long, Margaret J.
Reporting systems can provide transparency into financial markets necessary for a sustainable, prosperous global economy. The most widely used global platform for exchanging electronic information about companies to regulatory bodies is XBRL. Standards for this platform are in the process of becoming legally harmonized, but not all countries are…
Chongpison, Yuda; Hornbrook, Mark C; Harris, Robin B; Herrinton, Lisa J; Gerald, Joe K; Grant, Marcia; Bulkley, Joanna E; Wendel, Christopher S; Krouse, Robert S
Types of surgery for rectal cancer (RC), including permanent ostomy (PO) or temporary ostomy followed by anastomosis (TO) or initial anastomosis (AN), can affect psychological and financial well-being during active treatment. However, these relationships have not been well studied among long-term survivors (≥5 years post-diagnosis). A mailed survey with 576 long-term RC survivors who were members of Kaiser Permanente was conducted in 2010-2011. Prevalence of current depression was ascertained using a score of ≤45.6 on the Short Form-12 version 2 mental component summary. Perceived financial burden was assessed using a Likert scale ranging from 0 (none) to 10 (severe). Regression analyses were used to measure associations after adjustment for covariates. The overall prevalence of depression was 24% among RC survivors with the highest prevalence among those with a history of PO (31%). The adjusted odds of depression among TO and AN survivors were lower than that among PO survivors, 0.42 (CI 95% 0.20-0.89) and 0.59 (CI 95% 0.37-0.93), respectively. Twenty-two percent perceived moderate-to-high current financial burden (≥4 points). PO survivors also reported higher mean financial burden than AN survivors (2.6 vs. 1.6, respectively; p = 0.002), but perceived burden comparably to TO survivors (2.3). Self-reported depression was associated with higher perceived financial burden (p reported frequently among these long-term RC survivors, particularly among PO survivors. Depression was associated with greater perception of financial burden. Screening for depression and assessing financial well-being might improve care among long-term RC survivors.Copyright © 2015 John Wiley & Sons, Ltd. Copyright © 2015 John Wiley & Sons, Ltd.
This paper aims to present the first section of the proposed (by International Accounting Standards Board and Financial Accounting Standards Board) new conceptual framework dealing with the objectives of financial reporting. The author presents and explains the proposed solutions. He places them in a broader context, which facilitates their understanding, critical analysis and forming of an opinion. This paper seeks to contribute to the discussion on the new conceptual framework for financial...
Granetto, Paul J; Marsh, Patricia A; Peek, Marvin L; Brittingham, Scott S; Baidridge, Denise E; Egu, Charles O; Schenck, Kristy M; Adams, Carl L; Reiser, Cheri L
... contingent liabilities should read this report. It identifies areas where DoD and its Components have not fully complied with Federal financial accounting standards and are not consistent in computing and disclosing contingent legal liabilities...
Full Text Available Market economy development is highly dependent upon accounting data reliability and financial report quality because the investors decide more easily on investments in the market which had earned trust and safety in the previous period. Big financial scandals from the beginning of the 21st century and still actual financial crisis at the global level have especially contributed to that. The information prepared on the basis of high quality, transparent and comparable international standards considerably reduce investment risks as well as the cost of raising capital. On the other hand, the management of a large number of companies is focused on the creation of short-term personal benefits as opposed to the investors primarily interested in company survival and growth, that is, long-term goals. Information asymmetry is often present in the financial markets, and its damaging results, as a rule, are borne by shareholders and other stakeholders of the company. Corporate governance depends on legal, regulative and institutional environment, and it should balance the interests of the shareholders, capital owners, managers as well as company business managers.
Ozmeral, Alisha Bhadelia; Reiter, Kristin L.; Holmes, George M.; Pink, George H.
Purpose: Medicare Cost Reports (MCR), Internal Revenue Service Form 990s (IRS 990), and Audited Financial Statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across…
The need to strengthen financial reporting through standard setting in Ghana has been examined. The roles of the Institute of Chartered Accountants (Ghana) and Ghana National Accounting Standards Board were found not to be addressing the revision and updating of the standards, and bringing the procedures and ...
This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Alaska Power Administration`s (Alaska) financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 combined statements of assets, Federal investment and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows. The auditors` report on Alaska`s internal control structure disclosed no reportable conditions that could have a material effect on the financial statements. The auditors also considered the overview and performance measure data for completeness and material consistency with the basic financial statements, as noted in the internal control report. The auditor`s report on compliance with laws and regulations disclosed no instances of noncompliance by Alaska.
Kabiru Isa Dandago
This paper aims at determining whether or not financial reporting of companies in Malaysia provides useful information to Inland Revenue Board for income tax determination. The respondents in this study were staff of the Inland Revenue Board, Jalan Duta, Kuala Lumpur, and, for the purpose of the study, copies of questionnaire were distributed to them to illicit their responses. The data collected were analyzed, using SPSS. Most of the respondents are satisfied that companies’ financial report...
The purpose of this report is to gain an understanding of the financial reporting requirements for the banks in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. The term bank in this assessment is used to refer to institutions authorized to receive deposits and to lend money as defined by the legal framework in the jurisdiction. There are also ...
... CHILD NUTRITION PROGRAMS SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS AND CHILDREN... normal business hours for representatives of the Department and the Comptroller General of the United...) Financial and participation reports—(1) Monthly reports. (i) State agencies must submit financial and...