Master's thesis of Accountancy

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 19 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 8 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 6 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 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 4 1   Download

This thesis is comprised of eight chapters. Following this introductory chapter, Chapter 2 provides a summary of literature relating to OHS accountability and examines issues relating to OHS performance management. Chapter 3 presents a review of stakeholder, legitimacy and institutional theory literature. The research method employed is discussed and justified in Chapter 4. Chapter 5 presents the results of the stakeholder survey and in doing so describes stakeholder demand for OHS disclosure.

312p runthenight04 02-02-2023 12 3   Download

This interpretive study explores foreign accounting academics’ understanding of their cultural intelligence through individual interviews and a CQS survey. Using the theoretical framework of CQ, comprising of metacognitive, cognitive, motivational and behavioural dimensions, this research examines the perceptions, experiences and skills of accounting academics teaching full-time in a branch campus in Vietnam.

81p runthenight04 02-02-2023 6 2   Download

This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity.

247p runthenight04 02-02-2023 11 3   Download

The research "Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis" objectives include: 1) To identify the voluntary environmental disclosure pattern of companies operating in carbon pricing countries; 2) To identify the voluntary environmental disclosure pattern of organisations operating in non-carbon pricing countries; 3) To assess the quantity and quality of voluntary environmental disclosures of companies from different countries; and 4) To assess the implementation of G4 sustainability reporting guidelines by the se...

141p runthenight04 02-02-2023 5 2   Download

This thesis focuses on the management control function in Australian small businesses. The main function of a Management Control System (MCS) is strategy implementation. It is the system used by management to plan and control the firm’s performance. Elements of the MCS include strategic planning, budgeting, resource allocation, forecasting, performance measurement and evaluation and the core management accounting system (Anthony & Govindarajan, 2007).

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The thesis "Performance measurement evolution and accountability in Indonesian regional governments" explores the development and implementation of a performance measurement system in Indonesian regional governments. A field study approach is employed in which publicly available and internal documents, together with semi-structured interviews, are used as a comprehensive source of evidence.

181p runthenight04 02-02-2023 12 5   Download

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 14 4   Download

This is an empirical investigation into the development of the accounting profession in Sri Lanka in the post-independence era. Taking the Institute of Chartered Accountants of Sri Lanka (ICASL) as a case, the study researches the accounting professionalization process during the past five decades (1959-2010). Thus, the study focuses on the struggles and interactions between competing groups and organisations within the accounting profession.

341p runthenight04 02-02-2023 5 3   Download

is structured as follows: This study investigates the adoption and use of Generalized Audit Software (GAS) by Indonesian audit firms. GAS is specialized software that enables the auditor to automate tasks including client risk assessment. The researcher believed GAS use in Indonesia is not widespread and one explanation for this is the absence of professionally qualified accountants (ADB, 2003) and the World Bank (2011) reported that audit practices in Indonesia face a quality related problem especially in mid-tier and small-sized firms.

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This thesis investigates the extent to which our knowledge of modern systems oriented accounting theories can explain the shortcomings in nineteenth century financial reporting as carried out by the railway companies. The work is not intended to be a thesis on history. Nor is it a thesis on accounting theories. Rather, the work looks at historical events from the perspective of a modern accountant.

90p runthenight04 02-02-2023 12 4   Download

The thesis "Accountants’ acceptance of a cashless monetary system using an implantable chip" is structured as follows: Chapter one: introduction; chapter two: literature review of mediums of exchange; chapter three: review of technology acceptance theory; chapter four: description of the variables; chapter five: methodology and questionnaire design; chapter six: reporting and analysis of responses; chapter seven: conclusion.

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The thesis "The Double Account System in Nineteenth Century U.K. Railways: An Analysis from an Accounting Theory Perspective" investigates the extent to which our knowledge of modern systems oriented accounting theories can explain the shortcomings in nineteenth century financial reporting as carried out by the railway companies. The work looks at historical events from the perspective of a modern accountant.

90p runordie3 06-07-2022 9 2   Download

In this thesis, we investigate the problem of IoT services deployment in Cloud-Fog system to provide IoT services with minimal resource usage cost. We for-mulate the problem using a Mixed-Integer Linear Programming model taking into account the characteristics of computing and transmission resources in Cloud-Fog system as well as the IoT services specific requirements.

55p tamynhan0 04-07-2020 15 3   Download

The  aim  of  this  dissertation  is  to  gain  an  understanding  of  recruitment and selection practices in the Irish IT sector. With the proliferation of technology, SMEs in the IT  sector  are  a  major  economic  driver.  In  Ireland,  SMEs  account for  $10  billion  annually  and employ more than 900,000 people.

94p nguyenyenyn117 17-06-2019 71 8   Download