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Ten Years After - Welfare Effects of the Application of the CAP in Austria, Finland and Sweden
Niemi, Jyrki S.; Fahlbeck, Erik; Hofreither, Markus F. - 2005
Ten years ago, Austria, Finland, and Sweden joined the EU. The application of the Common Agricultural Policy (CAP … of accession to the EU on the agricultural markets in Austria, Finland and Sweden in a simple supply and demand framework … welfare effects are calculated for eight major cereal and livestock commodities produced in Austria, Finland, and Sweden by …
Persistent link: https://www.econbiz.de/10009443858
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Towards strategic Intellectual Property Management - Events during the Development. Evidence from Biotech SMEs.
Tietze, Frank; Granstrand, Ove; Herstatt, Cornelius - 2006
In the emergence of a pro-patent and intellectual capital era the management of Intellectual Property (IP) is currently undergoing major changes. IP management systems are becoming increasingly complex and strategic in handling an integrated portfolio of IPRs and intellectual assets rather than...
Persistent link: https://www.econbiz.de/10009457678
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Going-Concern Opinions: The Effects of Partner Compensation Plans and Client Size
Carcello, Joseph V.; Hermanson, Dana R.; Huss, H. Fenwick - 2000
Partner compensation plans in large accounting firms tend to emphasize either local office profits or worldwide firm profits ("small-pool" or "large-pool" firms, respectively) (Trompeter 1994). Some have expressed concern over possible impairment of auditor independence when a small-pool...
Persistent link: https://www.econbiz.de/10009459078
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Faktor-Faktor yang Mempengaruhi Pengungkapan Going Concern Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Purba, Rahima Br. - 2011
The purpose of this study was to determine the factors (financial condition, previous year's audit opinion, growth, company size, reputation of auditors, and leverage) affect the company's going concern disclosure on companies listed in Indonesia Stock Exchange.The population used in this study...
Persistent link: https://www.econbiz.de/10009464146
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Consistency in audit reporting behaviour: evidence from going concern modifications
Tronnes, Per Christen, Accounting, Australian School of … - 2011
Without consistency in auditors' reporting behaviour, it is very difficult for a user of audit reports to determine where differences come from; economic differences, differences in auditing methods, interpretation of standards or even due to the auditors' independence. This thesis examines the...
Persistent link: https://www.econbiz.de/10009484190
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Internationalising auditing standards: Stakeholder views on Australia's strategic directions
Yapa, P; Sivanantham, S; Dellaportas, S - 2008
Purpose - The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board's (AUASB) strategic directions paper (SDP) and comparing the proposed and approved strategic...
Persistent link: https://www.econbiz.de/10009481729
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A conceptual framework and case studies on audit planning and evaluation given the potential for fraud
Turner, Jerry L.; Mock, Theodore J.; Srivastava, Rajendra P. - 2002
For several decades there has been increasing interest in the audit and assurance profession in developing audit methods and standards that improve our ability to address the possibility of detect significant financial statement fraud. In the standards arena, SAS No. 82, Consideration of Fraud...
Persistent link: https://www.econbiz.de/10009441630
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Resource Rent, Transferable Quotas and Sustainable Regional Development; The Case of Norway
Angell, Jostien; Flage, Inge - 1992
fishery-dependent regions to more central ones. This will be the case if ITQs are implemented in Norway or other countries …
Persistent link: https://www.econbiz.de/10009468446
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The British North Sea: The Importance Of And Factors Affecting Tax Revenue From Oil Production
Hill, Mark T 1974- - 2003
The oil industry is the richest and most influential industry in the world. The industry has moved the fates of nations. Oil is required to fight wars and exert power, and the restriction of this energy source is paramount to the restriction of movement, control, and in the end, power....
Persistent link: https://www.econbiz.de/10009456834