Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 87 for “"Reporting Standards"”.
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Pharmacovigilance in Post-Marketing: Risk Assessment and Reporting Standards
<p>While there has been new targeted drug therapies released into the market over the recent years, pulmonary arterial hypertension (PAH) remains to be a rapidly progressive disease with poor prognosis. Over time the arteries stiffen and tighten subsequently leaving the heart to pump harder to try …
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Optimizing training designs and elevating reporting standards in simulation-based medical education
… healthcare professionals, focusing on protocol reporting, technical skill retention/transfer, and training microstructures. Study 1 developed and assessed new protocol reporting and evaluation tools (PRT and PET) to measure the quality of reporting (QOR) in simulation studies. Using a modified …
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A cross-cultural study of accounting concepts applied in international financial reporting standards
… their interpretations and judgments in financial reporting. The results reveal a set of individual-level accounting motivational values that is a more comprehensive and theoretically valid representation of the accounting sub-culture compared to the Hofstede-Gray framework. Significant …
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The Development of Accounting in Africa in the Era of International Financial Reporting Standards
… in Africa in the era of International Financial Reporting Standards. The first part of this thesis presents the first empirical test of a hypothetical classification of financial reporting in Africa based on de facto or actual practices as opposed to de jure rules. Three multivariate techniques …
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An analysis of compliance of selected Namibian companies with the international financial reporting standards on revenue
… in Namibia comply with International Accounting Standards on Revenue (IAS 18 Revenue). The research problem for this study is derived from the fact that when financial statement users are analysing the financial health of a firm rely on the accuracy and reliability of financial statements issued …
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Investigating the Role of International Financial Reporting Standards as a Barrier to Trade in Accounting Services
… while globally, International Financial Reporting Standards (IFRS) have become the dominant global accounting standard. There has been very little analysis of the macroeconomic impact of IFRS adoption and even fewer studies examining its relationship with services trade. By applying the …
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International financial reporting standards (IFRS): exploring financial evidence from Australia, Germany, Greece, the UK and the US
… the official adoption of International Financial Reporting Standards (IFRS) in 2005. IFRS is a set of unique, high-quality standards that aim to increase the transparency and comparability of information in firms’ financial statements. However, since their implementation, issues have arisen, such …
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The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards
… investors and is based on Chinese Accounting Standards (CASs), while the other set is prepared for the B-share investors and is based on International Financial Reporting Standards (IFRSs).
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An Investigation into the Suitability of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Jordan
… for SMEs due to the requirements of financial reporting constructed for public companies as it is very complex and requires a high amount of disclosure (Fearnley and Hines, 2007, Haller and Eirle, 2008, Eierle and Haller, 2009). Hence, for the purpose of reducing essentially the reporting …
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Financial reporting standards for pensions: The relationship between financial reporting and cash flow variables and changes in the interest rate assumption
… areas in which flexibility exists in financial reporting standards in order to improve reported performance in the annual financial statements. In the early 1980s, a significant number of firms changed the interest rate assumption used in the computation of pension expense as reported on the …
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The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe
… the value relevance of International Financial Reporting Standards (IFRS) based accounting measures for the periods before, during and after hyperinflation in Zimbabwe. The study uses a sample of 30 listed companies for the entire period from 1996 to 2013. It uses the fixed effects (FE) …
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The effect of reporting incentives on International Financial Reporting Standards compliance by unlisted companies in South Africa: using qualitative and quantitative methods
… compliance with International Financial Reporting Standards (IFRS) in South Africa at three levels: the global level, the country level, and the company level. This dissertation also considers whether taking such factors into account in the standard-setting process would lead to improved …
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International Financial Reporting Standards for Small, Medium and Enterprises (IFRS for SMEs) and the quality of financial reporting: Some evidence from the Limpopo Province
… to follow either full International Financial Reporting Standards (IFRS) or IFRS for SMEs. IFRS for SMEs was introduced by the International Accounting Standards Board (IASB) in 2009 as an alternative framework for eligible entities, offering an option instead of the complete set of IFRSs. …
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Australian financial reporting : an examination of the theory of financial reporting, of Australian public company financial reporting standards and of proposals for changed reporting requirements
… with the effectiveness of company financial reporting in Australia with possibilities for making it more effective than it is now. It is in three parts which respectively present a theory of financial measurement and reporting, the results or a survey of actual reporting practices and, …
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Australian financial reporting : an examination of the theory of financial reporting, of Australian public company financial reporting standards and of proposals for changed reporting requirements
… with the effectiveness of company financial reporting in Australia with possibilities for making it more effective than it is now. It is in three parts which respectively present a theory of financial measurement and reporting, the results or a survey of actual reporting practices and, …
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A Realist Exploration of Social Prescribing Evaluation
… aims to develop an evaluation framework and reporting standards for social prescribing. Project 2 comprises a Realist Review exploring how and why social prescribing evaluations work. Project 3 comprises a Group Concept Mapping consensus study to develop a framework of good practice for …
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A Meta-Analysis and Risk Assessment of Heavy Metal Uptake in Common Garden Vegetables.
… nonlinear curve-fitting) and an upgrade in data reporting standards are recommended.</p>
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Fit for purpose? A metascientific analysis of metabolomics data in public repositories
… this thesis aims to assess current practices and standards of sharing data within the field of metabolomics, using metascientific approaches. The types of functions of software for processing and analysing metabolomics data is also assessed. Reporting standards are designed to ensure that the …
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Housing for Whom: Does Adherence to Massachusetts' 40B Provide Adequate Stock of Housing Types Needed at the Local Level?
… suggest the need for stricter documentation and reporting standards in the administration of 40B and examples from other states of how to best address the housing affordability crisis in Massachusetts.
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