for their provision of data and projections necessary for this paper's computations.

Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants sho...

aim and background: the role of behavioral inhibition and activation systems as predisposing factors in readiness for emotional and behavioral problems in adolescents has been increasingly studied in recent years. the purpose of this study was to investigate the role of these two systems in predicting the development of psychopathology in adolescents. methods and materials: the study population...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...

banks play important roles in promoting national development. in order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. in nigeria, the statement of accounting standards (sas), companies and allied matters act (cama) and the central bank of nigeria’s directives and regulations provide guidelines to banks in ...

Discounted-utilitarian welfare, the commonest social objective studied by economists, is the basis for the theory of green accounting in terms of social utility. Sustainability is a different type of social objective. Consequently, green accounting as derived in many empirical models is not appropriate for studying sustainability. Maximin is a consistent foundation for the analysis of sustainab...

The services offered by Internet Data Centers involve the provision of storage, bandwidth and computational resources. A common business model is to charge consumers on a pay-per-use basis where they periodically pay for the resources they have consumed (as opposed to a fixed charge for service provision). The pay-per-use model raises the question of how to measure resource consumption. Current...