12 resultados para Financial Reporting

em Brock University, Canada


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This study sought to explore the changing nature of the financial services industry in Toronto, Canada and the impact that these changes will have on the vocational educational outcomes required by Ontario Colleges of Applied Arts and Technology (CAAT) graduates who wish to enter the financial services industry. The study was descriptive and exploratory, based on both quantitative and qualitative data. Triangulation of 3 data sources (a collection of newspaper articles from the Toronto Star between July 1999 and June 2000, the calendars of the 25 CAATs, and a survey questionnaire prepared by me and distributed to subject matter experts who are key practitioners in the financial services industry) was used. The study contains a discussion of how the financial services industry is changing. The first question to be answered was: What do current practitioners in financial services perceive to be the knowledge, skills, and attitudes that will be required of future graduates for employment within the financial services industry? The study found that Ontario CAAT's graduates entering the financial services field need both business and financial services vocational learning outcomes. Colleges should have 2 programs 1 in accounting and 1 in financial services. The report addresses which specific topics should be included in the financial services program. The second question to be answered was: How does this anticipated profile of knowledge, skills, and attitudes change depending on the degree of implementation of the new technologies by the survey respondent? The study found no pattern. The third question to be answered was: In what way do existing programs need to change in the area of accreditation as perceived by the respondents? The study found that for accreditation, 3 credentials should be addressed within the financial services program. These are the Canadian Securities, the Life Underwriters, and the Certified Financial Planner designations. The last question to be answered was: What new knowledge, skills, and attitudes need to be incorporated into college curricula to address changing needs in the employment sector? For each Ontario CAAT which has a financial services program (excluding accounting), their program was reviewed in light of the topics as perceived by professionals in the financial services industry.

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With the 2010 Vancouver Winter Olympic Games quickly approaching, there has been a heightened interest in the performance of Canadian athletes at international competitions (Duffy, 2007; Fidlin, 2005; Longley, 2006). Two significant documents outline Canada's goal to become the number one sporting nation at the 2010 Olympic Games, and improve Canada's performance at the 2008 Olympic Games: Own the Podium and Road to Excellence (Priestner Allinger & Allinger, 2004; Road to Excellence, 2006). These two documents represent heightened interest in the performance of our elite athletes, in conjunction with Canada's hosting status of the Vancouver 2010 Winter Olympic Games. The requirements to train and compete at the international level have become more demanding both in terms of financial resources and time commitment. The need to financially assist athletes with their training and competition costs has been an important topic of debate over the past decades (Beamish & Borowy, 1987; Gatehouse, 2004; Macintosh, 1996; Munro, 1970; Owens, 2004). Two sources of fiinding for high performance athletes in Canada are the Athlete Assistance Program (AAP) provided by the Federal Government and the Canadian Olympic Excellence Fund provided by the Canadian Olympic Committee. The importance of these fiinds for athletes has been discussed in various forums (Ekos, 1992, 1997, 2005; Priestner Allinger & Allinger, 2004; Thibault «& Babiak, 2005). However, alternative sources of funds for high performance athletes have never been the object of research. As such the purpose of this study was to describe a group of athlete applicants from the time period of November 2004 to April 2006, and to contextualize these applications within the development of the Charitable Fund for Athletes.

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The current study investigated body image differences in post-menopausal women who self-reported having (SRO) or not having (SRN) osteoporosis and the impact of a 16-week exercise program on body image in these groups. Participants completed a measure of body image, and were randomly assigned to a 16-week exercise program or control group, stratified by self-reported osteoporosis status. After 16 weeks, they completed the same body image measure. There were no differences in body image between the two osteoporosis groups. The exercise intervention had a positive impact on body image for both the SRO and SRN groups. The exercise groups showed increases in fitness and health orientation and body areas satisfaction from baseline to 16-weeks, while the non-exercise group showed decreases in appearance and health evaluation, health orientation and body areas satisfaction. The results suggest an exercise program for post-menopausal women can lead to improvements in body image, regardless of osteoporosis status.

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The Fenians were a group intent on securing Irish independence from England. The movement had its origins in Ireland in1857, under the leadership of James Stephens, with the assistance of John O'Mahony, an American who had raised funds for the cause. The American branch of this movement was especially successful, having raised $500 000 and enlisting about 10 000 American Civil War veterans. The group split into two separate factions, one desiring an invasion of Canada and the other preferring an uprising in Ireland. It soon became apparent that an uprising in Ireland was not imminent, and a decision was made to invade Canada. In April, 1866, a raid was launched against New Brunswick. It proved unsuccessful, and another raid was attempted on June 1, 1866, this time in Ridgeway, near Fort Erie, Ontario. The Canadian militiamen were defeated, but the Fenians subsequently withdrew. A third incident occurred on June 7, this time at Missisquoi Bay in Quebec, when the Fenians crossed the border, remained there for 2 days, and withdrew. A failed uprising in Ireland in 1867 signaled the demise of the movement. The Fenian threat helped to promote a sense of union among Canadians and provided an incentive for Confederation.

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The Fenians were a group intent on securing Irish independence from England. The movement had its origins in Ireland in1857, under the leadership of James Stephens, with the assistance of John O'Mahony, an American who had raised funds for the cause. The American branch of this movement was especially successful, having raised $500 000 and enlisting about 10 000 American Civil War veterans. The group split into two separate factions, one desiring an invasion of Canada and the other preferring an uprising in Ireland. It soon became apparent that an uprising in Ireland was not imminent, and a decision was made to invade Canada. In April, 1866, a raid was launched against New Brunswick. It proved unsuccessful, and another raid was attempted on June 1, 1866, this time in Ridgeway, near Fort Erie, Ontario. The Canadian militiamen were defeated, but the Fenians subsequently withdrew. A third incident occurred on June 7, this time at Missisquoi Bay in Quebec, when the Fenians crossed the border, remained there for 2 days, and withdrew. A failed uprising in Ireland in 1867 signaled the demise of the movement. The Fenian threat helped to promote a sense of union among Canadians and provided an incentive for Confederation.

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This paper investigates the impact of personal affinity toward a charity and information regarding financial management of potential recipient charitable organizations on decisions to donate. Using an experiment, the study examines how personal donation decisions differ from corporate donation decisions made by managers and how the emotional intelligence of donors affects donation decisions. The results indicate that threshold and financial information on charities assembled by the Better Business Bureau, a charity rating agency, made a significant impact on corporate donation decisions. The study also shows that emotional intelligence plays an important role that aids both individual donors and managers to regulate their donation decisions.

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The collection consists of 6 broadsides reporting the events of the Fenian invasion of Canada on June 2 and 3, 1866. This broadside is titled Globe Extra and is from the evening of June 3rd, 1866. Some of the headings include: "Numerous Fenian Prisoners in our Hands", "All Quiet at Sarnia!" and "Further from Montreal! Troops Leaving for the Front".

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The collection consists of 6 broadsides reporting the events of the Fenian invasion of Canada on June 2 and 3, 1866. Three of the broadsides are titled Leader Extra, two are titled Globe Extra, and the last is titled News Extra. This one is titled Leader Extra and leads with the heading "Fenian Prisoners Twenty-One of them in Toronto Jail. Also included, "Latest American Reports: Interesting News from the East".

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The collection consists of 6 broadsides reporting the events of the Fenian invasion of Canada on June 2 and 3, 1866. Three of the broadsides are titled Leader Extra, two are titled Globe Extra, and the last is titled News Extra. This one is titled Leader Extra and begins with 2nd edition and ends with 8th edition. The headings include: "First Engagement: Our Gallant Volunteers foremost in the Attack", "Victory! Victory!", "Fenian Leader Shot", Battle at Fort Erie".

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The collection consists of 6 broadsides reporting the events of the Fenian invasion of Canada on June 2 and 3, 1866. Three of the broadsides are titled Leader Extra, two are titled Globe Extra, and the last is titled News Extra. This one is titled "Globe Extra!" and headings include "Colonel Peacock's Force", "Col. Lowry Joins Col. Peacock with Reinforcements", "Colonel Dennis' Skirmish", "Colonel Booker's Skirmish!", "Fenian Movements at Ogdensburg", "Tereatened Raid at St. Albans", "Preparations at Cornwall!", "Latest! Bad News! The Fenians Escaped! The Whole Horde Fled Across the River."

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The collection consists of 6 broadsides reporting the events of the Fenian invasion of Canada on June 2 and 3, 1866. Three of the broadsides are titled Leader Extra, two are titled Globe Extra, and the last is titled News Extra. This one is titled "Leader Extra" and the headings include: "From St. Catharines: The Queen's Own Behaved Well", "The Fort Erie Affair: List of our Men Taken Prisoners", From Port Colborne. Muir and Fahey only Wounded", "The Ridgeway Affair: List of Killed and Wounded", "Militia General Orders. More Troops Called Out", "Military Preparations. Latest from Head Quarters", "The Preparations in the East", "From Montreal. The American Authorities Waked up in the East", "Report from New Germany", "The Evacuation of Fort Erie. The Fenians Cross at two this morning".

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Long Point Company financial memorandum (1 page, printed). A large portion of this page has been torn off. A good portion of the text is affected, May 1881.