20 resultados para Florida. Division of Plant Industry


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Financial ratios are the most meaningful information in financial statements to executives and managers. The author analyzes the results of two surveys designed to rank the degree of importance and usefulness of these ratios to several user groups.

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Hospitality graduates often enter their first jobs unaware of the difficult ethical dilemmas they will face. By having ethics teaching in a curriculum, the authors of this article believe that the perceptions of ethics of senior hospitality students at Northern Arizona University were comparable to those of operating industry managers.

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The first part of the study examined the effect of industry risk changes on perceived audit risk at the financial statement level and whether these changes depended on individual differences such as experience and tolerance for ambiguity. ^ Forty-eight auditors from two offices of one of the “Big 5” CPA firms participated in this study. The ANOVA results supported the effect of industry risk in the assessment of audit risk at the financial statement level. Higher industry risk was associated with higher perceived audit risk. Tolerance for ambiguity was also significant in explaining the changes in the assessment of audit risk. Auditors with a high tolerance for ambiguity perceived lower audit risk than auditors with a low tolerance for ambiguity. Although ANOVA results did not find experience to be significant, a t-test for experience showed it to be marginally significant and inversely related to audit risk. ^ The second part of this study examined whether differences in perceived audit risk at the financial statement level altered the extent, nature or timing of the planned auditing procedures. The results of the MANOVA suggested an overall audit risk effect at the financial statement level. Perceived audit risk was significant in explaining the variation in the number of hours planned for the total cycle and the number of hours p1anned for the tests of balances and details. Perceived audit risk was not significant in determining the analytical review procedures planned, but assessed inherent risk at the cycle level was significant. The higher the inherent risk the more analytical procedures were planned. Perceived audit risk was not significant in explaining the timing of the procedures, but individual differences were significant. The results showed that experienced auditors and those with a high tolerance for ambiguity were less likely to postpone the performance of the interim procedures or the time at which the majority of audit work would be done. ^

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The purpose of this research is to identify the impact of recent organizational change upon the culture of firefighting. The experiences of female firefighters were utilized as a measure of cultural change. A purposive sample of twenty-seven male and female firefighters were interviewed in a semi-structured format about their experiences in the fire service. This research found that the culture of firefighting has adjusted to the presence of previously excluded groups by forging a division among the identities and roles of male and female firefighters. The white, male firefighters, who have traditionally constituted a majority of the workforce, have continued to identify with traditional firefighter roles and reported high levels of cohesion. In contrast, the female firefighters showed a greater variance in their identification with traditional roles and decreased levels of cohesion with the main body of the group.