The aim of this paper is to examine what has been the role of information provision to the market throughout the crisis. We consider two main sources of information to the market, financial statements and information provided by credit rating agencies. We examine how these sources of information work and the effectiveness of their disclosure process during the crisis. Contrary to the commonly h...

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits...

Building reserves for outstanding liabilities is an important issue in the financial statement of any insurance company. In this paper we present a new model for delay in claim settlement and to predict IBNR (incurred but not reported) claims. The modelling is based on a data set of a portfolio of car liability data, which describes the claim settlement of a car insurance portfolio. The data co...

The financial statement audit is the process of collecting, evaluating, and aggregating relevant items of evidence pertaining to various management assertions related to the financial statement accounts to determine whether the company’s financial statements present fairly its financial position. The Dempster-Shafer theory [1] of belief functions has been argued to be an appropriate framework f...

1.1.1: For CKD patients without anemia (as defined below in Recommendation 1.2.1 for adults and Recommendation 1.2.2 for children), measure Hb concentration when clinically indicated and (Not Graded): K at least annually in patients with CKD 3 K at least twice per year in patients with CKD 4–5ND K at least every 3 months in patients with CKD 5HD and CKD 5PD 1.1.2: For CKD patients with anemia n...

The main challenge of this paper is directed to those at Ditch Z, but the author’s earlier sallies against Ditches X and Y will be reviewed, and in the penultimate section, a new point against them will be made. M is the system, discussed by Mac Lane in [13], that suffices for ‘ local ’ mathematics ; among its axioms are the Axiom of Choice, the Power Set Axiom —which states that for each set...

Background. The Journal Citation Reports journal impact factors (JIFs) are widely used to rank and evaluate journals, standing as a proxy for the relative importance of a journal within its field. However, numerous criticisms have been made of use of a JIF to evaluate importance. This problem is exacerbated when the use of JIFs is extended to evaluate not only the journals, but the papers there...

Comprehensive Foot Examination and Risk Assessment: a Report of the Task Force of the Foot Care Interest Group of the American Diabetes Association, With Endorsement by the American Association of Clinical Endocrinologists Andrew J.M. Boulton, David G. Armstrong, Stephen F. Albert, Robert G. Frykberg, Richard Hellman, M. Sue Kirkman, Lawrence A. Lavery, Joseph W. LeMaster, Joseph L. Mills, Sr.,...

A multidisciplinary research background I earned my Ph.D. in Information Science at Rutgers University, M.A. degree in Computermediated Communication at University of Florida, and B.A. in Management Information Systems at National Sun-Yat-Sen University in Taiwan. My multidisciplinary education backgrounds provide me a unique and novel perspective in studying information systems and enable me t...

this study examined farmers’ perception and adoption of yam minisett technology. the study was carried out in anambra state, nigeria. a sample size of 120 yam farmers was used for the study. data were collected using a structured and validated interview schedule. data generated for the study were summarized using descriptive statistics such as frequency, percentage and mean scores while the sig...