نتایج جستجو برای: fees and commissions income

تعداد نتایج: 16837091  

Journal: :Index on Censorship 2001

Journal: :University of Pennsylvania Law Review 1959

ژورنال: :پژوهش های حسابداری مالی و حسابرسی 0
بیتا مشایخی دانشیار دانشکده مدیریت دانشگاه تهران ، تهران ، ایران، شادی حسن زاده دانشجوی دکتری دانشگاه تهران، تهران ، ایران. یاسین امینی دانشجوی دکتری دانشگاه تهران، تهران ، ایران. وحید منتی دانشجوی دکتری دانشگاه تهران، تهران ، ایران.

هدف این مطالعه بررسی تاثیر دو جنبه کیفیت حسابرسی داخلی یعنی صلاحیت و همکاری حسابرس داخلی در حسابرسی صورتهای مالی است. مطابق تئوری جانشینی حسابرس مستقل با اتکا به نتایج کار حسابرس داخلی در تلاش های خود صرفه جویی می کند که این امر بر حق الزحمه حسابرس مستقل تاثیر خواهد گذاشت. دو ویژگی کیفی حسابرسی داخلی (صلاحیت و همکاری) منجر به حمایت از دیدگاه جانشینی برای توضیح رابطه بین کیفیت حسابرسی داخلی و حق...

2016
Hongyun Han Sheng Xia

This paper examines how and to what degree government policies of garbage fees and voluntary source separation programs, with free indoor containers and garbage bags, can affect the effectiveness of municipal solid waste (MSW) management, in the sense of achieving a desirable reduction of per capita MSW generation. Based on city-level panel data for years 1998–2012 in China, our empirical analy...

2015
Alice Sanwald Engelbert Theurl

BACKGROUND Out-of-pocket spending is an important source of healthcare financing even in countries with established prepaid financing of healthcare. However, out-of-pocket payments (OOPP) may have undesirable effects from an equity perspective. In this study, we analyse the distributive effects of OOPP in Austria based on cross-sectional information from the Austrian Household Budget Survey 200...

2002
Nga Nguyet Nguyen Nisha Agrawal Dominique van de Walle

Vietnam has achieved remarkably high rates of school enrolment and has maintained good social indicators (infant and under five mortality rates, life expectancy, fertility rate, child nutrition, access to basic services) compared to other countries with a similarly low income per capita. This paper documents and analyses changes in enrolment and education finance in Vietnam over the five-year p...

2017
Andre Pekerti Quan-Hoang Vuong Tung Manh Ho Thu-Trang Vuong

In the last three decades many developing and middle-income nations' health care systems have been financed via out-of-pocket payments by individuals. User fees charges, however, may not be the best approach or thenmost equitable approach to finance and/or reform health services in developing nations. This study investigates the status of Vietnam's current health system as a result of implement...

1991
Mark Spranca Elisa Minsk Jonathan Baron

Subjects read scenarios concerning pairs of options. One option was an omission, the other, a commission. Intentions, motives, and consequences were held constant. Subjects either judged the morality of actors by their choices or rated the goodness of decision options. Subjects often rated harmful omissions as less immoral, or less bad as decisions, than harmful commissions. Such ratings were a...

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