Quantity-quality simulation (QQS) : a detailed continuous planning model for urban runoff control /

Mode of access: Internet.

Urschrift und Übersetzung der Bibel in ihrer Abhängigkeit von der innern Entwicklung des Judentums

von Abraham Geiger ; mit einer Einführung von Prof. Dr. Paul Kahle ; und mit einem Anhang enthaltend: Nachträge zur Urschrift, Verzeichnis der Bibelstellen und Bibliographie zusammengestellt und bearbeitet von Dr. Nachum Czortkowski

A graphical specification of model transformations with triple graph grammars

Models and model transformations are the core concepts of OMG's MDA (TM) approach. Within this approach, most models are derived from the MOF and have a graph-based nature. In contrast, most of the current model transformations are specified textually. To enable a graphical specification of model transformation rules, this paper proposes to use triple graph grammars as declarative specification formalism. These triple graph grammars can be specified within the FUJABA tool and we argue that these rules can be more easily specified and they become more understandable and maintainable. To show the practicability of our approach, we present how to generate Tefkat rules from triple graph grammar rules, which helps to integrate triple graph grammars with a state of a art model transformation tool and shows the expressiveness of the concept.

Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom

The accounting profession has come under increased scrutiny over recent years about the growing number of non-audit fees received from audit clients and the possible negative impact of such fees on auditor independence. The argument advanced is that providing substantial amounts of non-audit services to clients may make it more likely that auditors concede to the wishes of the client management when difficult judgments are made. Such concerns are particularly salient in the case of reporting decisions related to going-concern uncertainties for financially stressed clients. This study empirically examines audit reports provided to financially stressed companies in the United Kingdom and the magnitude of audit and non-audit service fees paid to the company’s auditors. We find that the magnitude of both audit fees and non-audit fees are significantly associated with the issuance of a going-concern modified audit opinion. In particular, financially stressed companies with high audit fees are more likely to receive a going-concern modified audit opinion, whereas companies with high non-audit fees are less likely to receive a goingconcern modified audit opinion. Additional analyses indicate that the results are generally robust across alternative model and variable specifications. Overall, evidence supports the contention that high non-audit fees have a detrimental effect on going-concern reporting judgments for financially stressed U.K. companies.

Perceptions of earnings management:the effect of national culture

Manipulating, or "managing," reported earnings is a temptation faced by every accountant and corporation around the world. This study investigates whether national culture influences perceptions of the acceptability of earnings management. Participants from eight countries evaluated 13 vignettes describing various earnings management practices (Merchant & Rockness, 1994). Our results demonstrate considerable variation in perceptions across nations to the earnings management scenarios, providing strong evidence that the practice of earnings management was not perceived similarly in all countries. Using Hofstede’s (1991) cultural indices, we find that the differences in aggregate perceptions across countries were not closely associated with any of the cultural dimensions examined. We do, however, find that perceptions of earnings manipulations involving the timing of operating decisions were associated with both the Power Distance Index and the Masculinity Index.