scholarly journals Presenting an Algorithm for Choosing an Optimum Local Service Based on the Qualitative Feature of Combining

Author(s):  
Aalia Hemmati
Author(s):  
Mondher Fakhfakh

Timeliness of audit reports is a qualitative feature that enhances the usefulness of audited financial statements. As an emerging country, Tunisia has modernized its accounting legislation to enhance the quality of financial reporting. This legislation encourages independent auditors to optimize the transmission delays of audit reports. The authorities assume that the satisfaction of stakeholders is secured by regulating disclosure of audit reports. Our research analyses the date of issue of Tunisian audit reports and timeliness of audit information for shareholders and all users of financial statements (stakeholders). This paper provides new empirical evidence about the timeliness of audit reports in Tunisia. It holds two dates that influence the needs of users of financial statements: the date of signature of the auditors and the date of publication of the audit reports in the financial bulletin. The same article discusses the variability of the timeliness of audit reports and the factors that explain the delay information.


Author(s):  
Gordon C.C. Douglas

Chapter 3 demonstrates that DIY urban designers are largely motivated by failings they perceive in urban policy and planning. Placing them in this context is essential for interpreting the phenomenon. While do-it-yourselfers respond to the problems they see in creative ways, their individualistic tactics of doing so introduce problems of their own. The chapter focuses on bus stops to consider the lack of sidewalk seating in many cities, the privatization of street furniture, and concerns with local service provision. In trying to correct problems they see, do-it-yourselfers always impart their own personal and cultural values, and some DIY alterations can be selfish and anti-social in impact. The chapter interrogates DIY urbanism in the context of the “neoliberalized” city, arguing that even as the practices aim to counter the ill effects of market-driven planning, they can also reinforce an individualistic, undemocratic logic in placemaking.


BMJ Open ◽  
2020 ◽  
Vol 10 (12) ◽  
pp. e038397
Author(s):  
Chiara De Poli ◽  
Jan R Oyebode ◽  
Christopher Binns ◽  
Richard Glover ◽  
Mara Airoldi

IntroductionPatients with long-term conditions consistently report a lack of information around services and support available to them. This unmet need for information is significant among people with dementia and family carers. A quality improvement intervention is being carried out to tackle this issue as part of a co-creation initiative in the North East of England (UK). The intervention consists of the dissemination (via the local Community Mental Health Services for Older People) of a leaflet about services available to people with dementia and their family carers in the study site. This protocol is reported in accordance with the Standards for Reporting Implementation Studies.Methods and analysisThis effectiveness–implementation hybrid type 2 study aims at understanding (1) the unfolding and outcomes of the implementation strategy, (2) the outcomes of the intervention (for people with dementia and family carers, staff implementing the intervention and local service providers) and (3) the contribution of co-creation to the design and implementation of the intervention and its outcomes. The prospective theory of change of the intervention articulated by local stakeholders is used as a reference framework against which to assess the implementation and outcomes of the intervention. Evaluation data will be collected through in-depth interviews with people with dementia and family carers receiving the intervention, staff implementing the intervention and managers from local service providers. Referral data from local service providers will be collected to triangulate the interview data. A focus group with key stakeholders will support the sense-making of findings. The realist configuration of mechanism–context–outcome, operationalised using an information behaviour model, will inform data analysis and interpretation.Ethics and disseminationEthical and research governance approvals have been obtained from the West Midlands—South Birmingham Research Ethics Committee. The results of the study will be submitted for publication in peer-reviewed journals and disseminated through conferences.


2013 ◽  
Vol 5 ◽  
pp. 69-82
Author(s):  
Sandeep Basnyat

This paper analyzes the factors that determine the inflows of FDI in tourism sector of Nepal using Eclectic Theory (Paradigm) propounded by John Dunning. It was observed that the first and second conditions (ownership specific advantages and internalization advantages) are firm specific determinants of FDI, whereas, the third is location-specific and, therefore, has a crucial influence on the host country Nepal’s inflows of FDI in tourism. It was further observed that the development impact of FDI on the tourism industry of Nepal may be determined by various combinations of three main important factors – policy environment, including policy reforms that trigger further inflows of FDI; the level of development (and maturity) of the tourism industry; and, the geography of Nepal. The paper suggests that MNC’s can help Nepal by, among other things, diversifying the supply of tourism products and improving the local service standards.The Gaze: Journal of Tourism and Hospitality Vol.5 2013 pp.69-82


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