Accountants

Graduation thesis "A study on the difficulties of the second-year English majors in learning listening skill at HaiPhong University of Management and Technology and suggested solutions to improve" is done with the following aims: Firstly, want to find out the most common difficulties in learning listening skill faced by second-year English majors. Secondly, on account of troubles, many students are not keen on learning and practicing this skill in the class, therefore the study would like to suggest some potential answers to improve listening skill.

48p daonhiennhien 03-07-2024 5 3   Download

Master's thesis "Factors impacting on abnormal investment of listed firms in Ho Chi Minh stock exchange" to study factors impacting on abnormal investment in Vietnam, namely that factors are free cash flow and dividends. To achieve the main purpose, the study aims to first classify abnormal investment into two categories, over- and under-investment, by using an accounting-based framework developed by Richardson (2006) and Guariglia and Yang (2016).

125p caongulam 10-11-2023 18 7   Download

The purpose of the encapsulation of the research objectives into four stand-alone pieces was to enable specific aspects of the findings to be more readily accessed by future researchers and members of the teaching profession. Each piece corresponds to a research objective and reflects a research question. The research questions were formulated to tackle aspects of the research problem. The research outcomes could contribute to the growing body of knowledge about music activities delivered by classroom teachers.

140p runthenight05 01-03-2023 13 4   Download

This research is a visual inquiry into the fashions in 20th century kimono in which I have tried to take into account meaning and interpretation rather than a simple chronology of change. There is minimal information in English about kimono fashions during the 20th century, which has led to the assumption that kimono is now a traditional form of dress and not subject to style change.

88p runthenight07 01-03-2023 6 4   Download

The key text chosen for this study is the contemporary American novel The Lovely Bones by Alice Sebold. Whilst Sebold‟s first book Lucky was the autobiographical account of her own rape, The Lovely Bones is Sebold‟s first novel, and tells the fictional story of the rape and murder of fourteen year old Susie Salmon, in December 1973 on the eve of her high school career.

83p runthenight07 01-03-2023 4 3   Download

This is an historical study on the development of accounting in Vietnam, by examining the role of the state in the evolving professionalization of the accounting profession in the colonial and post-colonial periods. The Vietnamese accounting profession has been defined by the state, given that the development has been led by the state and subject to state regulations. Puxty et al. (1987) work which recognizes the State, Market and Community principles has provided the theoretical framework, to help understand the factors underpinning the development of the accounting profession in Vietnam.

462p runthenight04 02-02-2023 6 2   Download

A major feature of public sector accounting reform has been the replacement of conventional cash-based accounting with accrual accounting. Even though accrual accounting is a regular practice in the private sector, little is known about the way in which these practices are diffused throughout large and complex public sector organisations. This thesis relies on Rogers’ (1983) Diffusion of an Innovation Theory (DOI) to explore the diffusion of accrual accounting across the three-tiered (Central - Provincial - Local) government of Sri Lanka.

254p runthenight04 02-02-2023 9 3   Download

This study reveals the significant influence of supplier-countries’ contexts on CoC compliance in terms of labour rights protections. By doing so, it expands the scope of debate by highlighting the importance of local context to the implementation of MNCs’ CoCs in supplier-countries. Furthermore, the findings make important contributions to current understandings of the labour rights environment of MNCs in China.

171p runthenight04 02-02-2023 7 4   Download

This study is focused on board members, their roles and the processes they employ in the NFP environment. In doing so, it seeks to understand board members’ behaviours, interactions and personal perspectives with respect to their roles. The study also considers the unique challenges board members encounter in the NFP context and how they deal with such challenges.

314p runthenight04 02-02-2023 5 2   Download

This thesis involves construction of input-output models measuring the economic impact of a farming innovation organisation (The Birchip Cropping Group) on the Victorian regional economy of Buloke Shire. The input-output modeling undertaken is of two forms; the first being a simple top-down model, and the second a more sophisticated hybrid model. The top-down model is based on input-output coefficients drawn from the Australian national input-output tables, and is regarded as because these input-output coefficients are not adjusted to take account of local economic factors.

278p runthenight04 02-02-2023 3 2   Download

This study aims to investigate the impact of the selection process of organisers on members’ opinions of organisers’ performance and accountability. In doing so, it examines the attitudes and perceptions of union members towards the differing selection processes of organisers, the characteristics of organisers (including gender, age, experience and education), and their possible impact on union democracy.

176p runthenight04 02-02-2023 3 1   Download

The International Accounting Standards require entities to report useful and accurate information, enabling shareholders and others to make informed investment decisions. This research investigates the array of factors that influence the investment decision-making of shareholders in the Stock Exchange of Thailand (SET). The research employed a mixed research methodology that combines quantitative and a qualitative analysis to obtain empirical data on the factors that impact on Thai shareholders investing in large asset-based industries in the SET.

355p runthenight04 02-02-2023 6 2   Download

The overall aim of this thesis is to add to the literature regarding CPD for professional accountants, especially CPD for the IICPA members by investigating members’ understanding of, and, engagement in CPD, and by investigating the influence of the CPD drivers and CPD outcomes on the members’ engagement to CPD using the theoretical framework constructed in this thesis. It is also the aim of this thesis to provide findings to assist the IICPA and the MoF to develop CPD policy and improve activities.

380p runthenight04 02-02-2023 8 2   Download

This thesis aims to develop a new comparative approach to the study of public sector innovation by examining legislative and regulatory frameworks in a public sector context. The novelty of this approach is exemplified in providing a systematic and detailed account of regulation in the public sector. However, given the sheer breadth of public sector services, a specific area of focus is needed. This thesis will concentrate on public school education as an example of a public sector service to build a series of case studies.

298p runthenight04 02-02-2023 8 2   Download

This research is to design the Indonesian LPG distribution system through Location-allocation modelling taking into account the existing facilities. Location-allocation model is developed in fixed charge capacitated location-allocation problem considering transportation and inventory decisions. Multi echelon LPG distribution system is considered to be modelled from regional warehouse to agents.

616p runthenight04 02-02-2023 8 3   Download

The research "Social and environmental reporting practices of the gambling industry: an Australian perspective" explores the corporate social and environmental disclosure (CSD) practices of Australian gambling companies to understand what information is reported in CSDs, and why. The first part of the study performs an analysis of the two gambling companies; annual reports (1995-2009) to investigate the changing trend of the CSDs.

272p runthenight04 02-02-2023 4 2   Download

Following the premises of addressing significant issues identified above, the purpose of this research is accordingly raised. The overall objective of this research is to offer an in-depth, rich in context empirical insight in understanding the role of GONGO’s networked governance on CSR in China. This overarching objective will be achieved by two separate aims specifically.

326p runthenight04 02-02-2023 8 2   Download

The focus of this study is on threshold concepts in the accounting discipline, in particular, to identify threshold concepts in the undergraduate accounting subject area of financial accounting, and to understand how and why threshold concepts are conceived and construed. An outcome of the identification and understanding of threshold concepts in financial accounting from this study is the potential to inform teaching and learning practices and approaches and in what ways they may contribute to enhancing the teaching and learning of undergraduate accounting students.

252p runthenight04 02-02-2023 4 2   Download

The primary objective of this research is to provide an account of the ways in which elite higher education institutions adapt and respond to external institutional logics for social inclusion practices. In particular, it explores and investigates the pattern of elite public universities’ social inclusion practices as a result of government higher education policy frameworks and higher education market features. It also aims to uncover variations between the four selected elite universities in Australia and Malaysia in regard to social inclusion practices.

403p runthenight04 02-02-2023 15 4   Download

This thesis is organised based on three case studies. This thesis attempts to contribute to existing knowledge of carbon trading on two levels: (a) empirical and (b) theoretical. Firstly, it seeks to make an empirical contribution to the existing literature generally and the accounting literature specifically. Secondly, using institutional theory, this thesis also seeks to make a contribution at the theoretical level.

333p runthenight04 02-02-2023 10 4   Download