Lease Financing in India",

Several related articles have appeared ix: journals and dailies, covering mainly the advantages and disadvantages of leasing. Some have focussed on the leasing scenario in India while others projected the prospects of leasing. However, there are some research articles worth mentioning. An exploratory study done by R. Narayana Swamy expresses -the views of leasing companies, on lease accounting issues in India. It deals only with several aspects of accounting regulation, accounting standard setting, accounting proposals and implications and economic consequences of the proposals for leasing companies and for lessees and users of financial statamnts. Another article dealing with the growth and performance of leasing industry by Rita Vasanls gives just a peripheral view of the performance of leasing companies. Hence an indepth study is attempted to analyse the leasing industry in India, in all its manifestations

Preparers’ and non-preparers’ lobbying on the proposed prohibition of goodwill amortisation in ED3 ‘business combinations’

In this paper preparers’ and non-preparers’ positions regarding accounting for goodwill are examined through studying submitted comment letters on ED3 ‘Business Combinations’. Preparers have, because of economic consequences, incentives to lobby for the non-amortisation approach and non-preparers for the amortisation approach. As hypothesised, non-preparers are found to support amortisation of goodwill to a greater extent than do preparers. Moreover, the two groups’ supportive arguments, i.e. how they argue for or against the non-amortisation or amortisation approach, are studied. Again, as hypothesised, the results show that the two groups use the same type of ‘sophisticated’ framework based arguments instead of economic consequences arguments. Taken together the examination of the comment letters thus indicates that both preparers and non-preparers point at conceptual strengths and weaknesses, instead of pointing at the real cause of the lobbying activities, i.e. perceived economic consequences, when they try to affect the final outcome of the standard. These findings confirm earlier research which has suggested that self-interested lobbyists use accounting theories and concepts as useful justifications.

The Australian auditing and assurance standards board after the implementation of CLERP 9

This paper traces the establishment of the reconstituted Auditing and Assurance Standards Board (AUASB) as a result of the CLERP (Audit Reform and Corporate Disclosure) Act 2004, and its progress in developing auditing standards that are "in the public interest". The paper canvasses the composition of the AUASB, its transparency and due process, its relationship with the International Auditing and Assurance Standards Board and the Financial Reporting Council, and its resourcing and attitude to researching issues of importance in auditing. The paper discusses methods that might be used to provide evidence of the efficacy of the reforms to auditing standard-setting.

Money laundering : of watchdogs, bloodhounds and guide dogs

June 2003 was a very important month from the perspective of money laundering control. The main administrative money laundering control duties took effect on 30 June 2003, thereby changing many of the business practices that were part of the South African business landscape. In the same month, South Africa gained membership of the Financial Action Task Force (FATF) which is the main international standard-setting body in respect of money laundering control. At the meeting where South Africa’s membership was endorsed, the FATF also adopted a new and more stringent set of money laundering control standards that all countries will have to meet. As South Africa is implementing its money laundering control legislation, thought must therefore be given to amendments that may be required to comply with the new set of international standards. In this state of flux, accountants and auditors have a very important role to play. Not only do they have to comply with the legislation but they will also be required to provide guidance to those clients who are bewildered by the new requirements. Obviously auditors will also have to consider non-compliance with these laws when planning and carrying out an audit.

Ethics education for accounting students - a toolkit approach

In 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board of the International Federation of Accountants (IFAC) released an information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs. The information paper stems from a global research project on ethics education in the accounting profession. The paper is designed to stimulate discussion and debate on the subject of ethics education and includes the provision of an Ethics Education Toolkit to encourage and assist accounting educators and member bodies of IFAC to implement ethics education programmes. Through a review of the literature, this paper considers why we should teach ethics, the types of ethics interventions that have been undertaken and the issues in teaching ethics to accountancy students. The paper then describes in detail the Ethics Education Toolkit and provides some evidence on the positive reaction of a group of students who are taught ethics, based on the principles and practice included in the toolkit.

The 2012 Revised FATF Recommendations: Assessing and Mitigating Mobile Money Integrity Risks Within the New Standards Framework

Mobile money holds great financial inclusion promise, but also poses financial integrity challenges. The Financial Action Task Force (FATF)—the intergovernmental global anti-money laundering (AML) and counter-terrorist financing (CTF) standard-setting body—expressed support for financial inclusion and mobile money as a means to decrease the use of non-transparent cash in many developing countries. In February 2012, FATF adopted a new revised set of standards. This Article considers the impact of these new standards on mobile money models in developing countries. It highlights aspects of the new standards that would facilitate innovative mobile money models, but also points to questions and challenges. The new standards are generally more facilitative of new financial services models for the unbanked and underbanked, but a number of key questions and implementation challenges remain. These include mobile money-related privacy and cyber-crime concerns.

Introduction: IP and the Asia-Pacific ‘spaghetti bowl’ of free trade agreements

The contributions to this book show the strategies and policies of countries in the Asia-Pacific region that have to grapple with international standard setting in what has been called the ‘spaghetti bowl’ of criss-crossing free trade agreements. The chapters show how intellectual property is just one among many political and economic factors that are used in trade off discussions. It leads to an often considerable further raising of IP standards in those countries that agree to higher protection levels, often for reasons that have little to do with the provision of incentives for technological progress. A more nuanced picture of IP protection in Asia shows the different interests of high protection countries, ‘first’ and ‘second tier’ newly industrialized and industrializing countries and the rather peculiar position of Australia and New Zealand. The chapter introduces the contributions to this volume according to these various groups of countries and of international law and the political economy of the region.

The potential adoption of IFRS for U.S. Issuers: a textual analysis of responses to the proposal

This paper uses textual analysis to analyse the comments received by the U.S. SEC on the proposal to allow U.S. listed companies to prepare financial statements following International Financial Reporting Standards (IFRS). The paper contributes to the understanding of the overall desirability of international accounting convergence as well as the politics involved in attempting to reach consensus on such decisions. Most respondents supported the proposal. Respondents outlined the advantages of adopting IFRS as enhanced comparability, simplification, cost savings, extensive information sets, its capacity to improve the standard setting process, and its potential to serve U.S. interests. On the other hand, a minority of respondents were not supportive of the proposal. There was criticism of the lack of independence, enforcement mechanisms and resource availability of the IASB; the deleterious effect on U.S. interests; the questionable quality of the IFRS; and the perceived myths of convergence. Following the review of such comments, the paper outlines the implications of such a potential adoption of IFRS in U.S. to the Asian region as the pressure to extend IFRS to non-listed companies mounts. The paper also argues that Asian countries need to lobby for higher representation on the IASB and consider local customs, law and context while adopting IFRS, as such factors have been stressed upon by U.S. respondents to the SEC’s proposal.

Avaliação comparativa do ritmo de piscar em crianças normais em idade pré-escolar

OBJETIVO: Estabelecer o padrão de normalidade do ritmo de piscar em crianças normais em idade pré-escolar. MÉTODOS: Avaliaram-se 200 crianças de 4 a 6 anos, saudáveis, usando tomada de imagens digitais, nos planos frontal e lateral, em estado de vigília, em posição primária do olhar, estando o objeto de observação localizado na altura da pupila. Para a tomada das imagens foi utilizada uma filmadora Sony Lithium, sendo as mesmas gravadas em fitas 8 mm, transferidas para um computador MacIntosh G4 e processadas pelo programa iMovie, estudando-se: o tempo de abertura e o tempo de fechamento palpebral, o tempo de piscar completo e o ritmo de movimentos palpebrais por minuto, durante 3 minutos. Os resultados foram avaliados por estatística descritiva e gráfico de linhas. RESULTADOS: O piscar completo foi mais freqüente que o incompleto. O ritmo do piscar completo aumenta com o aumento da idade. Para o piscar incompleto, os valores foram semelhantes em todas as idades avaliadas. O tempo de fechamento e de abertura palpebral e o tempo de piscar completo foram semelhantes em meninos e meninas. O tempo de fechamento foi mais lento que o tempo de abertura palpebral. CONCLUSÕES: O ritmo de piscar completo aumenta com a idade. Os tempos de fechamento e de abertura palpebral e o tempo de piscar completo foram semelhantes em ambos os sexos, em todas as idades estudadas, sendo o fechamento mais lento que a abertura palpebral.

Ritmo de piscar em portadores de pterígio antes e após a exérese

OBJETIVO: Avaliar o ritmo de piscar de portadores de pterígio antes e depois da exérese. MÉTODOS: Foram avaliados os movimentos palpebrais de 41 pacientes antes e 60 dias depois da remoção cirúrgica da lesão. Os movimentos palpebrais foram capturados durante 1 minuto, usando filmadora Sony Digital 8 DCR - TRV110, sob iluminação artificial, com o indivíduo em posição primária do olhar, tendo como ponto de fixação a própria filmadora. As imagens obtidas foram processadas por computador, quantificando-se o total de movimentos de piscar, o número de piscar completo e incompleto, e as respectivas durações. Os dados foram submetidos à análise estatística. RESULTADOS: Antes da cirurgia 36,36% dos pacientes queixavam-se de sensação de corpo estranho e após a cirurgia, 61,02% estavam assintomáticos. A avaliação do ritmo de piscar revelou que a freqüência do piscar incompleto aumentou no pós-operatório. A duração do piscar não se alterou antes e após a cirurgia. CONCLUSÃO: A exérese do pterígio leva à diminuição dos sintomas irritativos. Após a remoção da lesão, houve discreto aumento da freqüência de piscar incompleto. Há a possibilidade da presença do pterígio não estar relacionada com alterações do filme lacrimal, considerando que a alteração do ritmo de piscar foi discreta. No entanto, outros estudos deverão ser realizados para afirmar ou contestar esta hipótese.

Spontaneous eye blink analysis in the normal individual

Purpose: Spontaneous eye blink activity in the primary eye position and its relationship to age and gender were assessed using digital image processing techniques to quantify blink opening and closing time. Methods: One hundred-and-eighty healthy volunteers (90 males and 90 females), divided into the age groups 0-3, 4-12, 13-20, 21-40, 41-60 and ≥60 years old, were evaluated prospectively. They were videotaped digitally in a standard setting and the images were transferred to a personal computer (Macintosh 400) and processed with the iMovie software. Blink opening and closing time were measured at 30 frames/second. The data were then subjected to statistical analysis. Results: The closing time was significantly longer than the opening time for all ages and both genders. Elderly individuals (≥41 years old) and women had significantly longer closing times. Conclusion: Image processing techniques made possible the observation of differences in spontaneous eye blink opening and closing time in relation to age and gender. Copyright © 2005 Taylor & Francis LLC.

Experiences gained from GDDS compliance in the English-speaking Caribbean

Includes bibliography

Global financial rulemaking and small economies

This paper addresses some unintended consequences of global financial regulation and international tax evasion prevention and their impact on small economies. It explores how failure to recognize countries’ differing access to finance and varying costs of funding as well as the high costs of complying with financial regulations may overlook some unintended consequences, especially on smaller island countries Then, it discusses the global financial architecture and governance of standard setting bodies and the actions taken to improve representation and legitimacy and remediate some of the unintended deleterious effects on emerging markets and developing economies (EMDEs). Improving governance is ever more urgent at a time when financing the post-2015 agenda will require mobilization of both public and private funds at the national, regional and global levels.

Contos de fadas no ensino fundamental I: analisando os recursos empregados e as estratégias que podem ser adotadas pelas/os docentes na desconstrução de estereótipos sexistas

Pós-graduação em Educação Sexual - FCLAR

Uma análise dos livros de André Perez Y Marin: um momento da história da matemática escolar brasileira no início do século XX

Pós-graduação em Educação Matemática - IGCE