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Analysis of causes
More than 10.000 documents for Analysis of causes
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Companies change auditors for a variety of reasons. At one end of the continuum, companies change auditors to improve operating performance. At the other, managers change auditors to enhance their own position. If auditor changes are driven by managerial opportunism, companies may increase their level of earnings management after the change. In this paper we reexamine prior research in earnings management that surround auditor changes (DeFond and Subramanyam, 1998) and extend prior work by examining earnings management and auditor changes while controlling for prior audit opinion. We find that, on average, earnings management does not increase following auditor changes. We do find, however, that the level of earnings management is larger for companies that switch from Big Six to non-Big...
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An analysis is presented on the causes of social conflict in the Middle Eastern region, along with their economic implications. Among these are domestic policies that maintain segregation of ethnic groups, which in turn hinder the groups' participation in the international forum.
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§ 1.1 Introduction to the Path of Constitutional Law Decisionmaking. § 1.2 Understanding the Causes of Constitutional Interpretation. § 1.2.1 Aristotle's Four Causes Used to Explain Any Thing or Situation: Material, Formal, Efficient, and Final Causes. § 1.2.2 Application of a Causal Analysis in the Four Parts of This Book. § 1.3 Use of the Four Causes in Each Part of This Book. § 1.3.1 Part I - The Materials of Constitutional Law. § 1.3.2 Part II - The Form or Shape of Constitutional Law . § 1.3.3 Part III - Decisionmaking Styles as Efficient Causes. § 1.3.4 Part IV - The Final Cause: Decisions and Opinions. § 1.4 Conclusion.
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Eliminating unemployment is a complex process, as any effort to achieve full employment would trigger inflation. The Buffer Stock Employment (BSE) model is proposed as a strategy of achieving full employment that guarantees price stability. A cost analysis of the performance of the BSE in the UK, US and Australia shows that BSE causes a low dent on the gross domestic product. Moreover, an increase in unemployment is attributed to low budget deficits, thereby making the problem a macroeconomic concern.
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In a newspaper content analysis of cancer coverage, Freimuth et al. identified causes of cancer, celebrities and therapy as three major topics.17 In elective surgery reporting such as breast implants, safety and health risks are the major issues because of adverse incidents related to plastic surgery procedures.18 Regarding the risk factor of vision corrective surgery, a former United Airline pilot was awarded $4 million for injuries he sustained due to a LASIK procedure.19 Celebrities and trustworthy organizations also appear to play a key role in general health news reporting to provide credibility for news. Because a celebrity's appearance in health news can be a catalyst of public attention, it has been one of the major issue categories in medical surgery reporting.20 Another is...
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A person who causes a company to trade fraudulently will be exposed to the risk of a civil and criminal penalty. Prior to the introduction of the Insolvency Act 1986 any creditor could prosecute a civil claim for and retain for himself any recoveries made in the civil proceedings. The relevant provision is section 213 of the Insolvency Act 1986. This provides that, if in the course of the winding up of a company it appears that any business of the company has been carried on with intent to defraud creditors of the company or creditors of any other person, or for any fraudulent purpose. The provision therefore requires that a liquidator make an analysis of intent or recklessness (fraudulent intent) by a person which is measured on a subjective basis.
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By practicing participatory democracy, direct action and chapter autonomy, the new generation of SDS organizers has embraced many of the idealistic values expressed in its predecessor's seminal manifesto, the Port Huron Statement. Members hope to create a viable, multi-issue movement that will effect radical social change and reinvigorate the student left. "SDS is a valuable organization because it gives students an opportunity to define and direct their own movement," says [Pat Korte]. "It also allows us to build a movement that will utilize dual power, create alternative institutions and is modeled after a society we collectively envision. Finally, members think that restarting SDS provides a tacit connection to the important and comparable battles their predecessors waged. "SDS offe...
... by the group's desire to "develop a deep analysis of the root causes of the crises and catastrophes ...
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Change" and "risk" are two words that pop up everywhere and often. Barack Obama coupled "change" and "hope" to challenge the status quo. Every analysis of the causes of the recession points to the decoupling of "risk" and "reward. The president didn't have much to say about risks in his ideas when he was campaigning. Nor does he now. We can understand why he doesn't lay out the risks in his new programs. He presents them and lets others point out what could go wrong.
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WASHINGTON -- Federal employees' job security is so great that workers in many agencies are more likely to die of natural causes than get laid off or fired, a USA TODAY analysis finds. Death -- rather than poor performance, misconduct or layoffs -- is the primary threat to job security at the Environmental Protection Agency, the Small Business Administration, the Department of Housing and Urban Development, the Office of Management and Budget, and a dozen other federal operations.
