Earnings Management Shareholders point of view

This paper studies the relationship of earnings management and investors. Analysis of incentives reveals that most of them are opportunistic in nature. Unfortunately the investor would need insider information to distinguish between different forms of earnings management. Investors in some countries seem to devalue earnings when government body has signaled that earnings management might be involved, unfortunately without a clear signal the behavior seems reverse among non-institutional investors.

The progress and obstacles of implementing and improving e-government in Islamic Republic of Iran

To improving efficiency and transparency of government services, government authorities may increase the frequency of interaction between citizens and government as well as improving the quality of the government services and trust. Electronic Government (E-Government) in definition is the delivery of government services to citizens, businesses, and government organizations through the use of internet, web based applications, and Information and Communication Technologies (ICTs) is the solution to build more reliable and efficient contact with citizens. Like the developing and developed countries, Iran also has been processing the various aspects of ICT, IT, and e-Government. Though, in order to implement and improve e-Government; Iran has faced with some obstacles. Therefore, the purpose of this thesis is to study progress of e- Government and identify obstacles of implementing and improving e Government in Iran. In this thesis, based on the literature review, the progress of e-Government in Iran was studied and various obstacles were identified. Therefore, as a result, e- Government of Iran is said to be in the transactional stage of the United Nations’ e-Government maturity stages. In addition, establishing more reliable, efficient, and accurate e-Government initiatives, plans, guidelines, and strategies will extremely enhance e-Government status of Iran. On the other hand, the needs of the citizens should always be under consideration when implementing and improving e-Government services; because citizens are considered to be at the core of every e-Government services and the responsibilities of the authorities.

St. Petersburg Court Chant and the Tradition of Eastern Slavic Church Singing

The present study examines the repertory of liturgical chant known as St. Petersburg Court Chant which emerged within the Imperial Court of St. Petersburg, Russia, and appeared in print in a number of revisions during the course of the 19th century, eventually to spread throughout the Russian Empire and even abroad. The study seeks answers to questions on the essence and composition of Court Chant, its history and liturgical background, and most importantly, its musical relationship to other repertories of Eastern Slavic chant. The research questions emerge from previous literary accounts of Court Chant (summarized in the Introduction), which have tended to be inaccurate and generally not based on critical research. The study is divided into eight main chapters. Chapter 1 provides a survey of the history of Eastern Slavic chant and the Imperial Court Chapel of St. Petersburg until 1917, with special emphasis on the history of singing traditional chant in polyphony, the status of the Court Chapel as a government authority, and its endeavours in publishing church music. Chapter 2 deals with the liturgical background of Eastern chant, the chant genres, and main repertories of Eastern Slavic chant. Chapter 3 concentrates on chant sources: it introduces the musical notations utilised, after which a typology of chant books is presented. The discussion continues with a survey of the sources of Court Chant and their content, the specimens selected for closer analysis, the comparative materials from other repertories, and ends with a commentary on some chant sources that have been excluded. The comparative sources include a specimen from around the beginning of the 12th century, a few manuscripts from the 17th century, and printed and manuscript chant books from the early 18th to early 20th century, covering the geographical area that delimits to the western Ukraine, Astrakhan, Nizhny Novgorod, and the Solovetsky Monastery. Chapter 4 presents the approach and methods used in the subsequent analytical comparisons. After a survey of the pitch organization of Eastern Slavic chant, the customary harmonization strategy of traditional chant polyphony is examined, according to which a method for meaningful analysis of the harmony is proposed. The method is based on the observation that the harmonic framework of chant polyphony derives from the standard pitch collection of monodic chant known as the Church Gamut, specific pitches of which form eight harmonic regions that behave like the usual tonalities of major and harmonic minor. Because of the considerable quantity of comparative chant forms, computer-assisted statistical methods are applied to the analysis of chant melodies. The primary chant forms and their respective comparative forms have been pre-processed into reduced chant prototypes and divided into redactions. The analyses are carried out by measuring the formal dissimilarities of the primary chant forms of the Court Chant repertory against each comparative form, and also by measuring the reciprocal dissimilarities of all chant versions in a redaction, the results of which are subjected to agglomerative hierarchical clustering in order to find out how the chant forms relate to each other. The dissimilarities are determined by applying a metric dissimilarity function that is based on the Levenshtein Distance. Chapter 5 provides the melodic and harmonic analyses of generic chants (chants used for multiple texts of different lengths), i.e., chants for stichera samoglasny and troparia, Chapter 6 of pseudo-generic chants (chants that are used for multiple texts but with certain restrictions), i.e., chants for heirmoi, prokeimena, and three other hymns, and Chapter 7 of non-generic chants, covering nine chants that in the Court repertory are not shared by multiple texts. The results are summarized and evaluated in Chapter 8. Accordingly, it can be established that, contrary to previous conceptions, melodically, Court Chant is in effect a full part of the wider Eastern Slavic chant tradition. Even if it is somewhat detached from the chant versions of the Synodal square-note chant books and the local tradition of Moscow, it is particularly close to chant forms of East Ukraine and some vernacular repertories from Russia. Respectively, the harmonization strategies of Court Chant do not show significant individuality in comparison with those of the available polyphonic comparative sources, the main difference being the part-writing, which generally conforms to western common practice standard, whereas the deviations from this tend to be more significant in other analysed repertories of polyphonic chant. Thus, insofar as the subsequent prevalence of Court Chant is not based on its forceful dissemination by authorities (as suggested in previous literature but for which little tangible evidence could be found in Chapter 1), in the present author’s interpretation, Court Chant attained its dominance principally because musically it was considered sufficiently traditional, and as a chant body supported by the government, was conveniently available in print in serviceable harmonizations.

Terrain forms and spatial variability of soil properties in an area cultivatedwith citrus

The technique of precision agriculture and soil-landscape allows delimiting areas for localized management, allowing a localized application of agricultural inputs and thereby may contribute to preservation of natural resources. Therefore, the objective of this work was to characterize the spatial variability of chemical properties and clay content in the context of soil-landscape relationship in a Latosol (Oxisol) under cultivation of citrus. Soil samples were collected at a depth of 0.0-0.2 m in an area of 83.5 ha planted with citrus, as a 50-m intervals grid, with 129 points in concave terrain and 206 points in flat terrain, totaling 335 points. Values for the variables that express the chemical characteristics and clay content of soil properties were analyzed with descriptive statistics and geostatistical modeling of semivariograms for making maps of kriging. The values of range and kriging maps indicated higher variability in the shape of concave topography (top segment) compared with the shape of flat topography (slope and hillside segments below). The identification of different forms of terrain proved to be efficient in understanding the spatial variability of chemical properties and clay content of soil under cultivation of citrus.

Key factors in U.S. Government support of business internationalization in Finland Case: U.S. Embassy in Helsinki

This study discusses the importance of government intervention for companies and the expansion of national innovation systems. The purpose of the study is to examine the impact which the U.S. Embassy in Helsinki can have on Finnish businesses through their business support programs and events. The embassy has shifted focus in recent years with the creation of an innovation center and increased business services. The study has sub-objectives to discover the critical factors for producing impact, host and home based factor interaction, and effects produced by these initiatives. The theoretical background of the study consists of literature relating to the concepts of national innovation systems and government intervention. The empirical research conduct for this study is based on interviews with experts from the environment surrounding the U.S. Embassy in Helsinki, Finland and participation in embassy events. The data was collected between March 2014 and September 2015. Seven interviews were conducted; five with representatives of the U.S. Embassy and two with related organizations. Thematic analysis was used to categorize and interpret interview and observation data. The use of an impact radar was implemented as a basis for analysis. This study finds that the internationalization of national innovation systems provides interesting opportunities and challenges for national governments. The opportunity to provide services to foreign companies by an embassy in a stable environment opens the possibility to create positive notice and relations with the host country. The increased connections and inputs to the national innovation system of the home country have the potential to increase knowledge absorption and create positive growth. The most effective way for governments to encourage businesses is to create incentives and reduce barriers. The services are best aimed at small to medium sized companies in the early stages of development. The findings of this report suggest that the most critical factors for producing impact on companies are the ability to disseminate information effectively, the ability to create a positive image of the country, the ability to foster effective networks between the two countries, and the ability to facilitate the internationalization of companies. In the best cases, the embassy is able to create incentives to internationalize to the United States and reduce barriers which are encountered by companies. Future research is necessary to fully understand the impact of business services provided by an embassy can have on the political and economic relations of countries, and on particular industry sectors. The institutional setting provided by the embassy’s focus on business relations provides a rich environment for further study in a number of areas.

Public service reform and the role of the Auditor General /

The objective of this thesis is to study the involvement of the Auditor General in the proposal, implementation and review of major public service reform initiatives during a period spanning nearly forty years, from the early 1960s to 2001 . This period began with the Glassco Commission and concludes at the end of the term in office of Auditor General Denis Desautels in 2001. It has been demonstrated throughout this work that the role of the OAG has varied, from proponent to critic, from instigator to reviewer. In the past forty years the OAG's mandate has changed to meet the requirements of critical analysis of government operations and this has been aptly demonstrated in the office's relationship to the issue of public service reform. It has been argued that many of the problems facing the public service are cultural in nature. Reform initiatives have taken on a number of various forms with each addressing a different set of priorities. However, there has been a great deal of consistency in the cultural values that these initiatives articulate. Throughout this thesis attention has been paid to values. Values define a culture and cultural change is required within the Canadian federal public service. How and when this cultural change will occur is but one question to be answered. During the period under consideration in this thesis the government undertook several significant public service reform initiatives. Those examined in this thesis include: The Royal Commission on Government Organization, The Special Committee on the Review of Personnel Management and the Merit Principle, The Royal Commission on Financial Management and Accountability, Increased Ministerial Authority and Accountability, Public Service 2000, Program Review and finally La Releve. The involvement, or interest, of the Auditor General's Office on the subject of public service reform is generally articulated through the means of its annual reports to Parliament although there have been supplementary undertakings on this issue. Such material relevant to this study include: Towards Better Governance: Public Service Reform in New Zealand (1984-94) and its Relevance to Canada and Reform in the Australian Public Service. Annual reports to Parliament include: "Values, Service and Performance," (1990), "Canada's Public Service Reform and Lessons Learned from Selected Jurisdictions," (1993), "Maintaining a Competent and Efficient Public Service," (1997), and "Expenditure and Work Force Reduction in Selected Departments,"

Understanding Network Governance: A Case Study Exploration of Active Canada 20/20

Consistent with the governance shift towards network forms of governance, a number of new social movements have formed in response to the declining levels of physical activity in the Western world. One such movement is Active Canada 20/20: A Physical Activity Strategy and Change Agenda for Canada. Network governance is employed as the theoretical framework for this case study exploration of Active Canada 20/20 and the political landscape surrounding its development and implementation. Semi-structured interviews were conducted in addition to document/policy analysis and direct observations. Analysis of the data resulted in three overarching themes – the defining characteristics of network governance, the political landscape, and intersectoral linkages – that interconnect multifariously based the nature of the Canadian federal government and its relationship with the voluntary sector for physical activity. Despite progress in driving Active Canada 20/20 forward, entrenched dynamics of power need to be navigated within the political landscape surrounding network governance.

The ethical dilemma of lifestyle change: designing for sustainable schools and sustainable citizenship

his paper explores how participation and sustainability are being addressed by architects within the Building Schools for the Future (BSF) programme in the UK. The intentions promoted by the programme are certainly ambitious, but the ways to fulfil these aims are ill-explored. Simply focusing on providing innovative learning technologies, or indeed teaching young people about physical sustainability features in buildings, will not necessarily teach them the skills they will need to respond to the environmental and social challenges of a rapidly changing world. However, anticipating those skills is one of the most problematic issues of the programme. The involvement of young people in the design of schools is used to suggest empowerment, place-making and to promote social cohesion but this is set against government design literature which advocates for exemplars, standard layouts and best practice, all leading to forms of standardisation. The potentials for tokenistic student involvement and conflict with policy aims are evident. This paper explores two issues: how to foster in young people an ethic towards future generations, and the role of co-design practices in this process. Michael Oakeshott calls teaching the conversation of mankind. In this paper, I look at the philosophy of Hannah Arendt, Emmanuel Levinas, Maurice Merleau-Ponty and Luce Irigaray to argue that investigating the ethical dilemmas of the programme through critical dialogue with students offers an approach to meeting government objectives, building sustainable schools, and fostering sustainable citizenship.

Assessing the Social Acceptability of New Technologies: Gaps and Tensions Between Science and Regulation

Article

Investigations on the structural, optical and Magnetic properties of nanostructured cerium oxide in pure and doped forms and its polymer nanocomposiets

This thesis Entitled INVESTIGATIONS ON THE STRUCTURAL, OPTICAL AND MAGNETIC PROPERTIES OF NANOSTRUCTURED CERIUM OXIDE IN PURE AND DOPED FORMS AND ITS POLYMER NANOCOMPOSITES.Synthesis and processing of nanomatelials and nanostmctures are the essential aspects of nanotechnology. Studies on new physical properties and applications of nanomaterials and nanostructures are possible only when nanostructured materials are made available with desired size, morphology,crystal structure and chemical composition.Recently, several methods have been developed to prepare pure and doped CeO2 powder, including wet chemical synthesis, thermal hydrolysis, flux method, hydrothermal synthesis, gas condensation method, microwave technique etc. In all these, some special reaction conditions, such as high temperature, high pressure, capping agents, expensive or toxic solvents etc. have been involved.Another hi gh-li ght of the present work is room temperature ferromagnetism in cerium oxdie thin films deposited by spray pyrolysis technique.The observation of self trapped exciton mediated PL in ceria nanocrystals is another important outcome of the present study. STE mediated mechanism has been proposed for CeO2 nanocrystals based on the dependence of PL intensity on the annealing temperature. It would be interesting to extent these investigations to the doped forms of cerium oxide and cerium oxide thin films to get deeper Insight into STE mechanism.Due to time constraints detailed investigations could not be canied out on the preparation and properties of free standing films of polymer/ceria nanocomposites. It has been observed that good quality free standing films of PVDF/ceria, PS/C61‘l8, PMMA/ceria can be obtained using solution casting technique. These polymer nanocomposite films show high dielectric constant around 20 and offer prospects of applications as gate electrodes in metal-oxide semiconductor devices.

Economic Impact of Identity Theft in India: Lessons from Western Countries

In this computerized, globalised and internet world our computer collects various types of information’s about every human being and stores them in files secreted deep on its hard drive. Files like cache, browser history and other temporary Internet files can be used to store sensitive information like logins and passwords, names addresses, and even credit card numbers. Now, a hacker can get at this information by wrong means and share with someone else or can install some nasty software on your computer that will extract your sensitive and secret information. Identity Theft posses a very serious problem to everyone today. If you have a driver’s license, a bank account, a computer, ration card number, PAN card number, ATM card or simply a social security number you are more than at risk, you are a target. Whether you are new to the idea of ID Theft, or you have some unanswered questions, we’ve compiled a quick refresher list below that should bring you up to speed. Identity theft is a term used to refer to fraud that involves pretending to be someone else in order to steal money or get other benefits. Identity theft is a serious crime, which is increasing at tremendous rate all over the world after the Internet evolution. There is widespread agreement that identity theft causes financial damage to consumers, lending institutions, retail establishments, and the economy as a whole. Surprisingly, there is little good public information available about the scope of the crime and the actual damages it inflicts. Accounts of identity theft in recent mass media and in film or literature have centered on the exploits of 'hackers' - variously lauded or reviled - who are depicted as cleverly subverting corporate firewalls or other data protection defenses to gain unauthorized access to credit card details, personnel records and other information. Reality is more complicated, with electronic identity fraud taking a range of forms. The impact of those forms is not necessarily quantifiable as a financial loss; it can involve intangible damage to reputation, time spent dealing with disinformation and exclusion from particular services because a stolen name has been used improperly. Overall we can consider electronic networks as an enabler for identity theft, with the thief for example gaining information online for action offline and the basis for theft or other injury online. As Fisher pointed out "These new forms of hightech identity and securities fraud pose serious risks to investors and brokerage firms across the globe," I am a victim of identity theft. Being a victim of identity theft I felt the need for creating an awareness among the computer and internet users particularly youngsters in India. Nearly 70 per cent of Indian‘s population are living in villages. Government of India already started providing computer and internet facilities even to the remote villages through various rural development and rural upliftment programmes. Highly educated people, established companies, world famous financial institutions are becoming victim of identity theft. The question here is how vulnerable the illiterate and innocent rural people are if they suddenly exposed to a new device through which some one can extract and exploit their personal data without their knowledge? In this research work an attempt has been made to bring out the real problems associated with Identity theft in developed countries from an economist point of view.

The political influence of the kurdish community in Syria and its possible transboundary Effects in the subregion of the Middle East, during the period 2011-2014

El interés de esta monografía es analizar las interacciones no-lineales con resultados emergentes que mantuvo la comunidad kurda en Siria, durante el periodo 2011-2014, y por las cuales se produjeron formas de auto-organización como resultado de la estructura compleja a la que pertenece. De esta forma, se explica cómo a raíz de la crisis política siria y los enfrentamientos con el Estado Islámico, se transformó el rol de los kurdos en Siria y se influenciaron las estructuras políticas del país y las naciones de la región con población kurda. Por lo tanto, esta investigación se propone analizar este fenómeno a través del enfoque de complejidad en Relaciones Internacionales y el concepto de Auto-Organización. A partir de ello, se indaga sobre las interacciones surgidas en estructuras más pequeñas, que habrían afectado un sistema mayor; estableciendo nuevas formas de organización que no pueden ser explicadas, únicamente, a partir de elementos causales.

Devolution and the political representation of business interests in the UK

The devolution of political power in Scotland, Wales and Northern Ireland and the developing regional agenda in England are widely read as a significant reconfiguration of the institutions and scales of economic governance. The process is furthest developed in Scotland while Wales and Northern Ireland, in their own distinct ways, provide intermediate cases. Devolution is least developed in England where regional political identities are generally weak and the historical legacy of regional institutions is limited. Within the overall context of devolution government policy has continued to emphasize partnership forms of. governance. Accordingly, the political representation of business interests has a particular salience in the new arrangements. This paper reports on findings from a study designed to examine the relationship between devolution and changes in the political representation of business interests in the territories and regions of the UK. It highlights a number of changes in the nature and extent of business representation. While some of these are significant the evidence suggests that they fail to mark a fundamental shift in the institutional foundation for sub-national business interest representation in the UK. Indeed the political geography of business representation remains dominated by an overarching centralism that is likely to provide a significant check on the further devolution of political power and democratic authority. (c) 2004 Elsevier Ltd. All rights reserved.

Materiality, subjectification, and government: the geographies of Britain's Motorway Code

In this paper I provide a critical discussion of Foucault's work on government and governmentality. I argue that geographers have tended to overlook the ways in which practices of self-government and subjectification are performed in relation to programmes of government, and suggest that they should examine the technical devices which are embedded in networks of government. Drawing upon these observations I suggest how geographers might proceed, tracing the geographies of a specific artefact: the British government's 1958 Motorway Code. I examine how the code was designed to serve as a technology of government that could shape the conduct of fairly mobile and distant subjects, enabling them to govern their conduct and the movements of their vehicles.

Governmentality, subject-building, and the discourses and practices of devolution in the UK

This paper uses a Foucauldian governmentality framework to analyse and interrogate the discourses and strategies adopted by the state and sections of the business community in their attempts to shape and influence emerging agendas of governance in post-devolution Scotland. Much of the work on governmentality has examined the ways in which governments have developed particular techniques, rationales and mechanisms to enable the functioning of governance programmes. This paper expands upon such analyses by also looking at the ways in which particular interests may use similar procedures, discourses and practices to promote their own agendas and develop new forms of resistance, contestation and challenge to emerging policy frameworks. Using the example of business interest mobilization in post-devolution Scotland, it is argued that governments may seek to mobilize defined forms of expertise and knowledge, linking them to wider political debates. This, however, creates new opportunities for interests to shape and contest the discourses and practices of government. The governmentalization of politics can, therefore, be seen as more of a dialectical process of definition and contestation than is often apparent in existing Foucault-inspired writing.