786 resultados para Behavioral psychology|Management|Finance


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Includes bibliographies.

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Mode of access: Internet.

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Mode of access: Internet.

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Mode of access: Internet.

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"September 2011."

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Section 1. Municipal revenue sources. -- Section 2. Budget request. -- Section 3. Operating budget. -- Section 4. Appropriation ordiance. -- Section 5. Tax levy ordinance. -- Section 6. Truth in taxation, all taxing districts. -- Section 7. Monthly reports. -- Section 8. Annual reports. -- Section 9. Chart of accounts. -- Section 10. Municipal budget officer.

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A joint project of the Chief Financial Officers Council and the Joint Financial Management Improvement Program.

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"JFMIP-SR-99-9."

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Mode of access: Internet.

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Thesis (Master's)--University of Washington, 2016-06

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Earnings from gold mining in Australia remained tax-exempt for almost seven decades until January 1, 1991. In the early 1980s, rapid economic prosperity induced by escalated gold prices brought the Australian gold-mining industry under intense political scrutiny. Using a variant of the modified Jones model, this paper provides evidence of significant downward earnings management by Australian gold-mining firms, which is consistent with their attempts to mitigate political costs during the period from June 1985 to May 1988. In contrast, test of earnings management over a similar period in a control sample of Canadian gold-mining firms produced insignificant results. Further, empirical results are robust to several sensitivity tests performed. During the period from June 1988 to December 1990, the Australian firms were found to have engaged in economic earnings management. This is consistent with the sample firms' incentive of maximizing economic earnings immediately prior to the introduction of income tax on gold mining. The findings of this study help to understand the impact of earnings management on the efficient resource allocation in an economy. They also contribute toward understanding the linkage between regulation of accounting for special purposes and general-purpose financial. reporting.

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Reliability and validity of parent and teacher report of behavioral inhibition (BI) was examined among children aged 3 to 5 years. Confirmatory factor analysis supported 6 correlated factors reflecting specific BI contexts, each loading on a single, higher order factor of BI. Internal consistency was acceptable, with moderate stability over 1 year and strong correlation with a brief inhibition subscale from a temperament questionnaire. Children who were rated by mothers and teachers as high BI took longer to initiate contact with a stranger, spoke less often and for shorter periods, and required more prompting to elicit speech compared with low-BI peers in a simulated stranger interaction task. Father report of BI was significantly associated with mean duration of speech and eye gaze.

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This research tested a model that classifies change uncertainty into three interrelated types: strategic, structural, and job-related. We predicted that control would mediate the effects of job-related uncertainty upon psychological strain, and that management communication and participation in decision-making (PDM) would reduce uncertainty and increase feelings of control. The model was tested in a public sector organization and the results supported it. Control was found to mediate the effects of job-related uncertainty upon psychological strain. Management communication was negatively related to strategic uncertainty, whereas PDM was negatively related to structural and job-related uncertainty, suggesting different mechanisms to deal with the types of uncertainty during change. Finally, PDM was positively associated with feelings of control and negatively associated with psychological strain. These results suggest that PDM can short-circuit the damaging effects of uncertainty by allowing employees to have a say in change related organizational affairs, thereby instilling a sense of control over their circumstances.