This note corrects some errors and misprints in Napp, Rapisarda, and Rocha (2011). The condition for time-relevant stability given in Theorem 10 is sufficient, but not necessary. Therefore the following changes should be made. In the statement of Theorem 10, ‘‘if and only if’’ should be replaced by ‘‘if’’. In the proof of the ‘‘if’’ part of this theorem, the sentence ‘‘In order to do this, sinc...

Information technology can be used in innumerable ways and has great potential for improving people's lives. Yet, designing systems that truly meet people's needs remains a considerable challenge. Every day we encounter systems that do not do what we want. Many software projects continue to fail at alarming rates. Much of this challenge is attributed to the di‰culty of pinning down system requi...

Why do political candidates who are largely office-motivated sometimes espouse views that are non-congruent with those of their electorate? Can non-congruent statements convey any information to voters about what a politician will do if elected, and if so, why would voters elect a politician who makes such statements? We develop a model of credible costless and non-binding communication in elec...

In the article, author considers following topics: introduction to audit of accounting financial statements in a construction organization, description role ensuring correct assessment activities organization. Features overview main elements statements, such as balance sheet, profit and loss statement, statement changes capital cash flow. The importance approach process auditing explaining why ...

This research aims to determine the effects of firm size, independent commissioners, and auditor industry specialization on integrity financial statements. was conducted in insurance sub-sector companies listed Indonesia Stock Exchange (IDX) from 2016 2020. uses a quantitative method by obtaining 50 sample data 10 companies. The this analyzed using descriptive statistical analysis panel regress...

Welcome to the course page for Business Finance for Life Scientists This content is designed provide an overview of financial statements, and basic finance principles used in financial planning and decision making. The goal of this workshop is to help prepare scientists who want to start their own labs, and inform scientists who want to go into industry. This page includes the lecture videos, c...

Welcome to the course page for Business Finance for Life Scientists This content is designed provide an overview of financial statements, and basic finance principles used in financial planning and decision making. The goal of this workshop is to help prepare scientists who want to start their own labs, and inform scientists who want to go into industry. This page includes the lecture videos, c...