The AICPA¡¯s Codification of the Code of Professional Conduct (the Revised Code), issued in June 2014, features two ¡°principle-based¡± conceptual frameworks that employ a ¡°threats and safeguards¡± approach to CPAs¡¯ ethical dilemmas. These 2014 conceptual frameworks reprise...

A simple Tullock contest model is used to predict levels of effort in English professional football (soccer). The effort of the teams is reflected in the numbers of fouls committed and the numbers of yellow and red cards awarded. Effort levels are found to be higher in matches between evenly...

We examined the causes of poor sanitary condition in Gbawe, a low-income suburb of Accra, the capital city of Ghana in the current era of one of the worst epidemics of cholera in Accra which has been linked to improper disposal of wastes. This survey-based study identified improved and...

R-rated films are correlated with lower box office revenues. Using sex and nudity content as an instrument to predict R-ratings, we show that R-ratings themselves are not the cause of lower revenues. Instead, R-rated films contain traits that lower revenues and the ratings act as a signal of...

This study uses a case study method to examine the spin-offs of Asus and Yulon. Both companies show negative cumulated abnormal returns after spin-off announcements and then return to the anchoring price as at the announcement day. The results are in contrast to the findings of Veld et al....

The measurement of the efficiency of public education expenditure using parametric and non-parametric methods has proven challenging. This paper seeks to overcome the difficulties of earlier studies by using a hybrid approach to measure the efficiency of secondary education spending in emerging...

We describe existing and potential financial applications of the Mahalanobis distance. After a short motivation and a discussion of important properties of this multivariate distance measure, we classify its applications in finance according to the source and nature of its input parameters....

In this paper, we perform a graphical analysis of hegemonic leadership in international finance, based upon the historical studies by Kindleberger and Sobel about the Dutch and British financial hegemony in the 1600s-1800s. The socio-technical systems of public and of private finance in nations...

This paper investigates the behavior of capital buffers of Australian banks to changes in the business cycle. More particularly, whether there is a behavioral difference between big and small banks, and whether the 2008-09 global financial crisis influenced bank behavior with respect to capital...

The decreasing ecological capital in the world is a major worry like the possibility of a global spread of a deadly decease like e.g. Ebola. The decline in global ecological capital has to do with the increasing emissions of CO2 equivalent stuff in the atmosphere, although other factors are also...