The results of this survey showed that preparers’ perception of accounting qualitative characteristics preferences and information asymmetry areas generally differ from those accounting profession members’ and especially auditors are less satisfi ed than accountants from current fi nancial reporting accordance with qualitative characteristics. This fi nding in some aspect is in accordance with ...

In the integration trend, Vietnam needs to mobilize capital for economic growth through financial market, so it is of great interest study and perfect legal framework create a foundation development stock market. Research on basis surveying 100 subjects who are relevant Boards Directors, Heads Deputy some securities companies in Ho Chi Minh City Hanoi see actual application framework. market Vi...

practiced in various journals, peer reviewing is undoubtedly the core of science (as opposed to non-science ) production in all disciplines, particularly in medical sciences due to their direct and immediate effect on human health. publication provides the chance for bits of knowledge to get integrated into the body of global knowledge and to share it with other researchers ( 1 ). this involves...

Full network level privacy has often been categorized into four sub-categories: Identity, Route, Location and Data privacy. Achieving full network level privacy is a critical and challenging problem due to the constraints imposed by the sensor nodes (e.g., energy, memory and computation power), sensor networks (e.g., mobility and topology) and QoS issues (e.g., packet reach-ability and timeline...

We examine the association between employee quality and financial reporting outcomes. Using the average workforce education level in MSA(s) where the firm operates as a proxy for employee quality, we find that firms with a high-quality workforce exhibit higher accruals quality, fewer internal control violations, and fewer restatements. These firms also issue superior management forecasts, in te...

Günümüz siyaseti her ne kadar birçok kurumsal,çoğulcu öğeleri bağrında taşıyor görünse de, siyasi alanda asıl öznenin Hükümdar olduğunu, tek tip bir iklimde yaşadığımızı iddia etmek abartı olmasa gerek. Böyleyse, siyasetin yalın, kaba ama gerçek dilinin teorik arka planına özlü bakış yararlı olabilir. Machiavelli’i dinlediğimzde göreceğiz ki, siyaset idealize edilmeyip, neyse o olarak kavranaca...

this study was conducted to determine timeliness costs in using machinery and their effects on farmers’ revenues. in addition, optimum cropping pattern was compared with the existing one assuming removal of timeliness cost. for the purpose of the study, mixed integer and linear programming methods were used. the study was conduced in marvdasht region in southern iran. the data were collected th...

Twenty-eight states require disclosure of hydraulic fracturing chemicals. Twenty-three states direct reporting to FracFocus; additionally, companies in other states use this registry. FracFocus contains the most comprehensive dataset on fracturing chemicals but faces data quality and transparency criticisms. In response, FracFocus announced upgrades, and since May 2015, publishes aggregated dat...

To be able to take notice of new vulnerabilities, business and enterprizes need accurate and validated information from a trusted source. CERT’s and private sector service offerings provide such information through the publication of vulnerability advisories. The quality, quantity, and disclosure time of such advisories varies considerably between sources. By monitoring relevant security sites ...