Neutrality of narrative discussion in annual reports of UK listed companies

This paper reports the results of an investigation into the neutrality of the narrative discussion of financial performance and position, as evidenced in 179 annual reports of UK listed companies. Neutrality of narrative discussion was determined by comparing the average proportions of good and bad news contained in the narrative and statutory accounts sections of the annual reports. The results of a comparison of the proportion of good news in the two sections of the annual reports suggest that the narrative sections contained a significantly higher proportion of good news than the statutory accounts sections. Comparison of proportions of bad news, however, indicates that the narrative sections contained a significantly lower proportion of bad news compared to the statutory accounts sections. Finally, the results also suggest that the proportion of good news as compared to bad news in the narrative sections is significantly higher than the proportion of good news compared to bad news in the statutory accounts section. The results are consistent with the suggestion that company management highlights good news in narrative discussions. The implications of the findings for company management, users, auditors and regulators are discussed

The Tennessee Valley Authority\u27s Tellico Dam Project: Costs, Alternatives, and Benefits

Report by the Comptroller General of the United States to the United States Congress concerning the Tellico Dam Project

Increasing convergence between the recognition of an intangible asset for financial accounting purposes and strategic management accounting and project management techniques

New management techniques such as 'just-in-time', 'lean manufacturing' and 'Six Sigma' allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues. This paradigm shift resulted from shorter product life cycles, due to technological advances and a more competitive business environment. Recent revisions to the International Accounting Standards which are particularly supportive of life cycle costing and project management are likely to increase the focus on strategic management accounting further. This article describes developments in management accounting and the recent convergence of financial reporting in terms of International Accounting Standards with strategic management accounting and project management techniques. Strategic management accounting (particularly life cycle costing) involves applying project management techniques and using the calculus of investment to manage the project as a whole. This contrasts with managing only costs and revenues during the manufacturing phase of a project. The article demonstrates that project management techniques and the calculus of investment provide the information needed to account for the value of a project in terms of IAS 38: Intangible Assets. This will ultimately give rise to both improved decision-making and more relevant financial reporting

Catalogue for thirtieth year

The NHCAC catalog includes the academic calendar, admission and financial aid information, an overview of tuition and expenses, different types of academic support services, academic program descriptions, standards and regulations.Vol. X

Catalogue for twenty-eighth year

The NHCAC catalog includes the academic calendar, admission and financial aid information, an overview of tuition and expenses, different types of academic support services, academic program descriptions, standards and regulations.Vol. VII

Catalogue for twenty-ninth year

The NHCAC catalog includes the academic calendar, admission and financial aid information, an overview of tuition and expenses, different types of academic support services, academic program descriptions, standards and regulations.Vol. I

Catalogue for Thirty-first year

The NHCAC catalog includes the academic calendar, admission and financial aid information, an overview of tuition and expenses, different types of academic support services, academic program descriptions, standards and regulations.Vol. XI

Catalogue for twenty-seventh year

The NHCAC catalog includes the academic calendar, admission and financial aid information, an overview of tuition and expenses, different types of academic support services, academic program descriptions, standards and regulations.Vol. VI

Category 5

Follow Elizabeth and her family through this family oriented video series which highlights topics such as preparing for a hurricane, how to help those affected by a storm and raises awareness for mental health after a natural disaster. Nexus Maximus IV The Challenge: Innovation for Refugees and Displaced Populations One of the great challenges of our time is how to help refugees and displaced populations, and how to prevent the causes in the first place. Every minute, 24 people around the world are forced to flee their homes. That’s 34,000 people a day who leave everything behind in the hope of finding safety and a better tomorrow. The impact of war, political, racial and religious conflict, and environmental crises of famine and climate change, have caused great suffering and there is a great opportunity to do better. The issues these populations and the countries who receive them face are diverse and complex. They include public health, housing/built environment, cultural integration, public safety, employment/economic and more. How can innovation address these challenges? How do we create the social systems and products to support a healthy, safe and integrated program for refugees? How do we address the physical, emotional, and social needs of refugees to restore hope and opportunity? The solutions may be as far ranging as the challenges, exploring the acute needs during a crisis, as well as the chronic needs of the permanently displaced; looking at immigration and adjustments to new cultures. We encourage participants to draw upon all disciplines, from health professions to architecture, engineering to design, ethics, communication and every way of thinking we have, to find better ways to innovate on physical solutions, processes, policies, systems, and more. Recap of poster presentationshttps://jdc.jefferson.edu/nexusmaximus/1015/thumbnail.jp

Influenza pandemic: plan needed for federal and state response

40 pages.Report on government plans for an outbreak of pandemic influenza. Includes brief information on previous influenza outbreaks in the United States