In recent decades the University of Malta has undergone a processof restructuring, aimed at bringing the institution more firmly in linewith prevailing social and economic…
In recent decades the University of Malta has undergone a process of restructuring, aimed at bringing the institution more firmly in line with prevailing social and economic circumstances. The changes have elicited widespread commentary, with opinions divided as to the consequences of government involvement in the university′s affairs. The case of the University of Malta raises wider issues concerning the interrelation of politics and higher education, and questions the efficacy, some would argue, of seeking to make institutions of higher learning fully responsive to the immediate environment in which they operate.
We have observed in the reports of those engaged in the administration of the Acts several references to the practice of milking so that a portion of the milk is left in the udder of the cow, this portion being removed subsequently and not included in the milk sent out to customers. The inspector for the southern division of the county of Northampton reports that on a sample of milk being found deficient in fat to the extent of 17 per cent., a further sample was taken at the time of milking when a milkman was found to be not properly “stripping” the cows. He was warned. The analyst for the county of Notts writes: “The first strippings obtained before the milk glands have been normally excited by the milking are very low in fat yet are “genuine” milk in the sense that nothing has been added to or taken from it. It is nonsense to talk of genuine milk in the sense that everything that comes from the udder of the cow is to be taken as genuine milk fit for sale.” In a case tried before the Recorder of Middlesbrough, one witness said that among some farmers it was a common practice not to “strip” cows until after the milk was sent away.
Professionals who carry out the forensic accounting profession must have an extensive knowledge of accounting, as well as an effective knowledge of law, auditing, internal…
Professionals who carry out the forensic accounting profession must have an extensive knowledge of accounting, as well as an effective knowledge of law, auditing, internal audit, business management, psychology, crime science, and, in particular, computer technologies. In today’s digital business environment, it has become difficult to identify fraudulent transactions with traditional methods. Developments in information (data) and information technology have helped increase anti-fraud control programs and fraud research opportunities. In particular, fraudulent financial reporting disrupts the reliability, accuracy, and efficiency of financial markets in terms of existence and continuity. The forensic accounting profession has been able to improve the effectiveness of inspections by using big data techniques, data analytics, and algorithms (Rezaee, Lo, Ha, & Suen, 2016; Seda & Kramer, 2014; Singleton & Singleton, 2010).
The aim of the author, in this chapter, is to evaluate the contribution of using big data techniques in forensic accounting applications and the skills that will be provided to students while integrating these techniques in forensic accounting trainings. For this purpose, studies on forensic accounting education and their applications were reviewed. In addition, opinions were evaluated by considering the relevant literature about the importance of big data, benefits of big data, use of big data techniques, and interest shown of them.
The aim of this paper is to measure and evaluate the relationship between returns-volatility and trading volume and returns and volatility of financial market indexes…
The aim of this paper is to measure and evaluate the relationship between returns-volatility and trading volume and returns and volatility of financial market indexes using time-varying copulas.
The time dynamic dependence parameter is allowed to evolve according to a restricted ARMA-type equation which includes a constant term that is driven by a hidden two-state first-order Markov chain.
In using this time dynamics in conjunction with non-elliptical distribution functions and tail dependence measure, the authors are allowing for (and focusing on) non-linearities in the returns-volume-volatility relationship. The results support the assumption that current trading volume provides information about future volatility as well as that there is a negative relationship between returns and their volatilities in financial market indexes.
The authors provide an interesting empirical interpretation for the regimes the authors have identified: in the high dependence regime the sequential information arrival hypothesis and/or noise trading hypothesis are valid, consequently future volatility prediction is possible and persistent but does not last indefinitely; in the low dependence regime, the future volatility prediction is more unlikely to occur, since both trading volume and return negatives have a low (near zero) relation with future volatility.
This chapter assesses the effects of two rural community residential advantages – economic growth and availability of health services – upon residents’ health and…
This chapter assesses the effects of two rural community residential advantages – economic growth and availability of health services – upon residents’ health and emotional well-being.
A de facto experimental design divided communities into four analytical types based on their economic growth and health services. Household survey data were gathered via a drop-off/pickup procedure and 400 randomly selected households were surveyed in each location. Physical health was measured with a subset of items from the Medical Outcomes Study’s 36-item short form. A 10-item emotional well-being index was used. Beyond sociodemographic items, questions concerned household assets, medical problems, social supports, and community ties. Nested regression analyses were used to assess the effects of residential advantage upon health, net of potentially confounding factors.
Contrary to expectations, both residential advantages were necessary for improved health. The most important negative net effect on health was aging. Beyond household assets and community economic expansion, miles commuted to work was the next most important factor enhancing physical health. In all types of communities, residents’ emotional well-being scores were independent of age, but positively related to household income and religious involvement.
Obviously the study is limited by geography and by the small number of communities in each residential type. While we could measure the effects of household members not being able to address all health needs, we could not assess the effects of such problems on anyone else in the households beyond the respondents. Our survey approach is also unable to address the effects of rural residents being unable to meet their health needs over time.
Originality/value of study
Ours is the first study that we know of applying a de facto natural experimental design to assess community residential effects. The interrelated effects of residential community resources for residents’ health suggests that more studies like this one should be done.
Organizational agility is becoming a critical component of organization development and change due to the increasingly continuous and iterative nature of change. This…
Organizational agility is becoming a critical component of organization development and change due to the increasingly continuous and iterative nature of change. This explanatory mixed methods study demonstrates the effect of collective thriving on change agility and positions collective thriving as a psychological state that contributes to organization agility. Attunement is hypothesized to be a point of leverage to increase the state of collective thriving and was found to moderate the relationship between collective thriving and change agility. The qualitative study investigates characteristics of high- and low-thriving teams and furthers the understanding of collective thriving and change agility.
The purpose of this paper is to analyze patterns and trends of articles that present the use of structural equation modeling (SEM) and that were published in several…
The purpose of this paper is to analyze patterns and trends of articles that present the use of structural equation modeling (SEM) and that were published in several Brazilian journals. In addition, this paper maps the institutions where the authors of the identified articles are affiliated, and discusses aspects of searching the articles in journals’ archives and other scientific databases.
The work used bibliometrics, which is one of the forms of evaluation and measurement of information flows in scientific knowledge, using mathematical and statistical methods.
The study showed an exponential growth in using SEM in several areas in recent years, with predominance in marketing. Most of the publications were produced by authors from institutions such as USP, FGV and UFRGS, but most authors published only one article using SEM. Almost all published articles used one of the three most common software, especially AMOS®. Surprisingly, many articles did not mention the software used, indicating methodological flaw.
Weaknesses were found regarding the search for articles in the different sources used, indicating that, for literature reviews, the research should be conducted in several databases in a complementary way and not alternatively. This fact becomes critical especially when expressions in languages other than Portuguese were used. This situation suggests an aggravating lack of visibility for the Brazilian scientific community since the articles are less likely to be found.
The paper shows that among the various techniques of multivariate data analysis used in the field of administration, SEM has gained prominence being operationalized using specific software.