scholarly journals Potential Indicators Of Balance Sheet And Income Statement Fraud

2017 ◽  
Vol 13 (4) ◽  
pp. 109-114
Author(s):  
Jeff Decker ◽  
Tim Kizirian
Keyword(s):  
Balance Sheet ◽  
High Profile ◽  
Income Statement ◽  
Clear Differentiation ◽  
Level Of Significance ◽  
Class Assignment

This student case study is intended for use in the accounting classroom to develop a stronger understanding of potential fraud indicators and their level of significance. Auditing standard setters have responded to high profile accounting frauds by increasing the responsibility of auditors to find and report on accounting frauds. This case study presents a number of fraud indicators that can be investigated and discussed as part of a class assignment.  This case study is unique in that it makes a clear differentiation between quality of revenue and quality of earnings. 

scholarly journals The Impact of Inventory Valuation Methods on Corporate Financial Reports.

2016 ◽  
Vol 12 (3) ◽  
pp. 125-134
Author(s):  
A. Bruce Caster ◽  
Wanda K. Causseaux
Keyword(s):  
Learning Outcomes ◽  
Business Students ◽  
Balance Sheet ◽  
Financial Statement ◽  
Financial Indicators ◽  
Hypothetical Case ◽  
Financial Reports ◽  
Income Statement ◽  
The Impact

Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold.  Students are rarely challenged to compute or analyze the impacts of LIFO and FIFO on the income statement, balance sheet, or cash flow statement.  This paper presents a hypothetical case designed to provide a framework within which students can compute, analyze, and discuss the financial statement impacts and economic impacts of choosing one or the other of these accounting methods.  The questions in this case also address the effects of this choice on financial indicators like liquidity ratios, the impacts of each method on quality of earnings, and the potential impacts of IFRS convergence on companies that are currently using LIFO.One important feature of this case is its adaptability to support a variety of learning outcomes in different courses.  This flexibility results from making the questions posed in the case as independent of each other as possible.  That independence allows a professor to select only the questions that support the learning outcomes for that professor’s specific course.  The teaching notes discuss in detail possible course applications and uses of this case.

scholarly journals Fair trade in building digital knowledge repositories: the knowledge economy as if researchers mattered

2020 ◽  
Vol 23 (4) ◽  
pp. 549-563 ◽  
Author(s):  
Giovanni De Grandis
Keyword(s):  
Quality Of Life ◽  
Working Conditions ◽  
Fair Trade ◽  
Knowledge Economy ◽  
High Profile ◽  
Knowledge Repositories ◽  
Academic Researchers ◽  
Digital Knowledge

Abstract Both a significant body of literature and the case study presented here show that digital knowledge repositories struggle to attract the needed level of data and knowledge contribution that they need to be successful. This happens also to high profile and prestigious initiatives. The paper argues that the reluctance of researchers to contribute can only be understood in light of the highly competitive context in which research careers need to be built nowadays and how this affects researchers’ quality of life. Competition and managerialism limit the discretion of researchers in sharing their results and in donating their working time. A growing corpus of research shows that academic researchers are increasingly overworked and highly stressed. This corroborates the point that the room for undertaking additional tasks with future and uncertain benefits is very limited. The paper thus recommends that promoters of digital knowledge repositories focus on the needs of the researchers who are expected to contribute their knowledge. In order to treat them fairly and to ensure the success of the repositories, knowledge sharing needs to be rewarded so as to improve the working conditions of contributors. In order to help implementing this researcher-centred approach, the paper proposes the idea of expediential trust: rewards for contributing should be such that rational, self-interested researchers would freely decide to contribute their knowledge and effort trusting that this would make them better off.

scholarly journals A New Approach for Proper Reporting of Pension Benefit Obligations in the Financial Statements of “Old Funds” for Professionals

2020 ◽  
Vol 13 (8) ◽  
pp. 117
Author(s):  
Carla Morrone ◽  
Maria Teresa Bianchi ◽  
Anna Attias
Keyword(s):  
Financial Reporting ◽  
Balance Sheet ◽  
Financial Statements ◽  
Pension Benefit ◽  
New Approach ◽  
Income Statement ◽  
Pension Liabilities

In this paper, we focus on the disclosure of pension liabilities for entities referred to in Italian Legislative Decree 30 June 1994 no. 509 (also called “old funds” for professionals), which is crucial for a suitable communication. After illustrating the limits of current statutory financial statements’ in relation to the information they provide on pension benefit obligations, we propose three potential solutions to bridge the gap. Each of these proposals helps ensure the completeness and clarity of financial reporting and improves upon the informational capacity and quality of disclosure. In our opinion, one of these approaches, in particular, would be preferred because of its ease of adoption. Indeed, the disclosure in the explanatory notes allows for the quantification of pension benefit obligations, and hence a more proper evaluation of entities in the medium/long- term, with no impact on annual economic-financial results as reported in the balance sheet and the income statement.

scholarly journals PREFERENSI KONSUMEN TERHADAP PRODUK HASIL LAUT (STUDI KASUS RESTORAN SEAFOOD MJM KOTA PALU, SULAWESI TENGAH)

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Mohamad Gazali
Keyword(s):  
Linear Regression ◽  
Sampling Method ◽  
Marine Products ◽  
Marine Product ◽  
Study Case ◽  
Level Of Significance ◽  
Coefficient Of Regression ◽  
Central Sulawesi

Many bussinessman develop the restaurant of seafood in the Palu Town, Central Sulawesi. The production’s fisheries activities yielded high protein products and consumed by community, not only limited to fisheries products but also the processed product with various taste. One of the products of fisheries that distributed in the market were the marine products in The Palu town. The objectives of this study is to analyse the preferences of consumer on the marine products in the Palu town. The study method is the case study (case study with a unit of famous seafood restaurant cases  MJM that located in the Palu town. The sampling method which used in this study was accidental sampling. The type of fisheries product that sold in the Seafood Restaurant of MJM were groupers, snapper fish, baronang, katamba, mangrove’s crabs, shrimps and squid. The interest of marine product was undertaken with analysis of multiple linear regression and yielded F-count > F-Table with level of significance 95% shown concordance of consumer’s interest to attribute of  product. Simultanously, attribute of  product of diversity (X1) = , quality (X2), price (X3), taste (X4), and service (X5) have influenced significantly to preference of consumer whereas partially, the product attribute of quality (X2) possess effect the most dominant with coefficient of  regression value is 0,531 or 53,1%. Thus, the preference of consumer to marine product is quality of fish was level of freshing quality, clean, consumed healthty.

Too hot to handle? An analysis of chefs’ job quality in Australian restaurants

2020 ◽  
pp. 002218562094037
Author(s):  
Susan Belardi ◽  
Angela Knox ◽  
Chris F Wright
Keyword(s):  
Popular Culture ◽  
Job Quality ◽  
High Profile ◽  
Subjective Perceptions ◽  
Original Contribution

Chefs are lauded in popular culture. Yet doubts regarding the quality of chefs’ jobs have intensified in Australia following recent instances of underpayments in high-profile restaurants. This case study-based research examines the job quality of chefs in mid-level and premium restaurants. The findings allow for the development of empirical and theoretical contributions by revealing the prevalence of objectively ‘bad’ jobs and why they are tolerated subjectively. The article finds that temporal orientations influenced workers’ subjective perceptions of job quality, which represents an original contribution to job quality scholarship.

scholarly journals The Effect of Knowledge Management Applications on Innovation: A Case Study in the Ministry of Planning and International Cooperation Amman-Jordan

2016 ◽  
Vol 11 (4) ◽  
pp. 282
Author(s):  
Jumana Ziad Al-Zoubi ◽  
Naser A. Aboyassin ◽  
Neda Saleh Nsor
Keyword(s):  
Knowledge Management ◽  
International Cooperation ◽  
Demographic Variables ◽  
Test Analysis ◽  
Gender And Age ◽  
Level Of Significance ◽  
The Impact ◽  
Regression Correlation

The purpose of this study is to identify the impact of knowledge management applications on innovation in Ministry of Planning and International Cooperation in Jordan. Data obtained through a survey questionnaire distributed randomly to a sample of employees from various administrative levels in the ministry. To arrive at statistically significant conclusions, the authors used regression, correlation and Anova test analysis. The results indicate that a statistically significant effect for the impact of knowledge management applications on innovation in their four types (content applications, software and data management applications, smart applications, software and systems of linkage). It also shows that there are no statistically significant differences in innovation that are attributed to demographic variables (gender and age) and job variables (administrative levels and years of experience) at the level of significance (<em>P</em>, 0.05). Since this study was limited to the Ministry of Planning in Jordan, caution must be exercised in generalizing the results from this study to other organizations or sectors. Recommendations: Innovation processes need advanced and appropriate applications of knowledge management in order to improve the quality of administrative performance and to promote motivation ways for employees.

scholarly journals Analisis Budget Kas Dalam Meningkatkan Likuiditas dan Profitabilitas Perusahaan

2019 ◽  
Vol 26 (02) ◽  
pp. 122
Author(s):  
Lydia Resti Elaksmi ◽  
Darti Djuharni
Keyword(s):  
Research Method ◽  
Case Study Research ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Report ◽  
Financial Ratio Analysis ◽  
Income Statement

The purpose of the study  to find out how the cash budget implementation at metal company UD Lancar Jaya, Tulungagung in increasing liquidity and profitability. The research method used is case study research. The researcher conducts financial ratio analysis consisting of analysis of liquidity and profitability through financial statements, namely the income statement and balance sheet for 2015-2017 and prepares financial report projections in 2018. The analysis shows that the company faces the problem that is  using inefficient funds

scholarly journals The impact of internal control on the quality of financial reports - Case study: The Ministry of Finance in Ramallah: أثر الرقابة الداخلية على جودة التقارير المالية دراسة حالة: وزارة المالية في رام الله

2021 ◽  
Vol 5 (15) ◽  
pp. 47-30
Author(s):  
Othman Ahmed Sawafta, Samia Tawfeeq Assassa, Shatha Mosa Zed Othman Ahmed Sawafta, Samia Tawfeeq Assassa, Shatha Mosa Zed
Keyword(s):  
Internal Control ◽  
Financial Reports ◽  
Strategic Plans ◽  
Information And Communication ◽  
Ministry Of Finance ◽  
And Performance ◽  
Level Of Significance ◽  
The Impact

This study aimed at identifying the effect of internal control on the quality of financial reports. Case study: The Ministry of Finance in Ramallah. The study sample consisted of (50) workers in the Ministry of Finance, and they were randomly selected from the study population. A questionnaire was adopted to collect data, and the data were processed statistically by using the SPSS program. The study found a set of results: There is a statistically significant effect at the level of significance (0.05) for internal control in its dimensions (follow-up, information and communication) on the quality of financial reports in their dimensions, and the control Environment and risk assessment have been excluded, and employees' perceptions about the level of application of control came The Ministry of Finance has a high degree of interior, and their perceptions about the availability of the characteristics necessary to achieve quality in the financial reports were also high. The study recommended the necessity of studying monitoring and performance reports before making transfers between employees, and the need for the ministry to make strategic plans for risks so that rapid measures are taken to confront risks and get rid It also recommended the necessity of presenting clear and understandable financial information in order to increase the value of the financial reports in order to suit the users of those reports to make sound decisions.

Misophonia: An Evidence-Based Case Report

2020 ◽  
Vol 29 (4) ◽  
pp. 685-690
Author(s):  
C. S. Vanaja ◽  
Miriam Soni Abigail
Keyword(s):  
Quality Of Life ◽  
Case Report ◽  
Case History ◽  
Pure Tone ◽  
Physiological Responses ◽  
Evidence Based ◽  
Management Option ◽  
Pure Tone Audiogram

Purpose Misophonia is a sound tolerance disorder condition in certain sounds that trigger intense emotional or physiological responses. While some persons may experience misophonia, a few patients suffer from misophonia. However, there is a dearth of literature on audiological assessment and management of persons with misophonia. The purpose of this report is to discuss the assessment of misophonia and highlight the management option that helped a patient with misophonia. Method A case study of a 26-year-old woman with the complaint of decreased tolerance to specific sounds affecting quality of life is reported. Audiological assessment differentiated misophonia from hyperacusis. Management included retraining counseling as well as desensitization and habituation therapy based on the principles described by P. J. Jastreboff and Jastreboff (2014). A misophonia questionnaire was administered at regular intervals to monitor the effectiveness of therapy. Results A detailed case history and audiological evaluations including pure-tone audiogram and Johnson Hyperacusis Index revealed the presence of misophonia. The patient benefitted from intervention, and the scores of the misophonia questionnaire indicated a decrease in the severity of the problem. Conclusions It is important to differentially diagnose misophonia and hyperacusis in persons with sound tolerance disorders. Retraining counseling as well as desensitization and habituation therapy can help patients who suffer from misophonia.

Chronic Refractory Cough: A Case Study

2017 ◽  
Vol 2 (3) ◽  
pp. 57-62
Author(s):  
Anna Maria Siciliano
Keyword(s):  
Quality Of Life ◽  
Adult Female ◽  
Chronic Cough ◽  
Treatment Regime ◽  
Speech Language Pathology ◽  
Old Adult ◽  
Language Pathology

This paper presents a successful behavioral case study in treatment of chronic refractory cough in a 60-year-old adult female. The efficacy for speech-language pathology treating chronic cough is discussed along with description of treatment regime. Discussion focuses on therapy approaches used and the patient's report of changes in quality of life and frequency, duration, and severity reduction of her cough after treatment.

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