The Financial Statement Insurance Alternative to Auditor Liability

These articles evaluate using financial statement insurance (FSI) to reduce the frequency and magnitude of audit failure. The FSI concept was pioneered by Josh Ronen, NYU Accounting Professor, who has modeled its economic aspects. My paper examines FSI’s efficacy from policy and legal perspectives. I conclude that while the model is not perfect, it promises considerable advantages over the current model. While some of the existing system’s imperfections are sustained or reappear in different guises, none of the existing imperfections appears to be aggravated and the rest likely are mitigated significantly. So I prescribe a framework to permit companies, on an experimental-basis and with investor approval, to use FSI as an optional alternative to financial statement auditing backed by auditor liability.

Women and political change in kerala since independence

even after 45 years of independence, it is seen that women are still left cum the periphery cnf the political process. Effective and meaningful participation of women in politics remains elusive for most of them. The representation of women in the state legislatures and in both Houses of Parliament has been very marginal. The percentage of women members in the LokSabha to the total membership of the body has never touched a two-digit figure so far. Within these 45 years, India could field only five women as Union Cabinet Ministers. In the case of the various states also, the position of women's participation in political activities is not very different. On the whole, it is seen that in independent India the role played by women in the electoral politics of the country or in the day to day activities of the different political parties is very" ineffective and insignificant. The present study was undertaken to make an assessment of women's involvement in the political process of Kerala since independence. This small state in the southernmost part of India claims ‘that it possesses certain. unique features in its social fabric that makes it different from the rest of the country as far as the place of women in society is concerned.

A STUDY OF THE SHORT STORIES OF WOMEN WRITERS IN HINDI BEFORE INDEPENDENCE

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RURAL LIFE IN HINDI NOVELS OF POST INDEPENDENCE PERIOD

HINDI

Social Dramas ()f Post Independence Period

HINDI

Probabilistic Independence Networks for Hidden Markov Probability Models

Graphical techniques for modeling the dependencies of randomvariables have been explored in a variety of different areas includingstatistics, statistical physics, artificial intelligence, speech recognition, image processing, and genetics.Formalisms for manipulating these models have been developedrelatively independently in these research communities. In this paper weexplore hidden Markov models (HMMs) and related structures within the general framework of probabilistic independencenetworks (PINs). The paper contains a self-contained review of the basic principles of PINs.It is shown that the well-known forward-backward (F-B) and Viterbialgorithms for HMMs are special cases of more general inference algorithms forarbitrary PINs. Furthermore, the existence of inference and estimationalgorithms for more general graphical models provides a set of analysistools for HMM practitioners who wish to explore a richer class of HMMstructures.Examples of relatively complex models to handle sensorfusion and coarticulationin speech recognitionare introduced and treated within the graphical model framework toillustrate the advantages of the general approach.

Intrinsic test of independence in contingency tables

A condition needed for testing nested hypotheses from a Bayesian viewpoint is that the prior for the alternative model concentrates mass around the small, or null, model. For testing independence in contingency tables, the intrinsic priors satisfy this requirement. Further, the degree of concentration of the priors is controlled by a discrete parameter m, the training sample size, which plays an important role in the resulting answer regardless of the sample size. In this paper we study robustness of the tests of independence in contingency tables with respect to the intrinsic priors with different degree of concentration around the null, and compare with other “robust” results by Good and Crook. Consistency of the intrinsic Bayesian tests is established. We also discuss conditioning issues and sampling schemes, and argue that conditioning should be on either one margin or the table total, but not on both margins. Examples using real are simulated data are given

Field dependence-independence (FDI) congnitive style : an analysis of attentional functioning. ' Estilo cognitivo dependencia-independencia de campo : un análisis del funcionamiento atencional'.

Resumen tomado de la publicación. Resumen también en inglés

Central Bank Independence and inflation: the case of Colombia. 1924 - 1998.

Este artículo evalúa el vínculo entre la independencia del banco central y la inflación, para el caso de Colombia. Se desarrolla un marco teórica relacionada con la independencia del Banco Central y la inflación. La conclusión es que la independencia del Banco Central es una característica importante de cara a la reducción de la inflación y con el fin de resolver parcialmente el problema de la inconsistencia temporal, y asumiendo la existencia de un régimen monetario dominante la independencia del Banco Central ha llevado a una reducción de la inflación y de su variabilidad en Colombia. No obstante, los resultados de la inflación en el último periodo no han sido tan impresionantes. Este artículo sugiere explicaciones alternativas a este resultado. La independencia real del Banco Central colombiano puede ser más baja que su independencia formal. Adicionalmente, otros factores pueden contribuir a explicar una inflación más elevada que la esperada, particularmente la existencia de un déficit fiscal financiado con recursos externos.

Towards independence : teacher's book 3.

Material de apoyo para la enseñanza de la lectura en toda la primaria. Es una guía esencial para orientar al profesor en cómo usar los recursos principalmente para alumnos de seis a siete años. Hay orientaciones detalladas fotocopiables para el profesorado y hojas de trabajo para los alumnos para trabajar con cada uno de los textos de la serie Cambridge reading.

Independence and equality : 1940 to 1968.

Forma parte de una serie que estudia la historia del hombre negro y de sus logros en el contexto histórico mundial, para lo cual utiliza material gráfico y biografías. El contenido de este recurso comienza en la década de los años treinta y cuarenta del siglo XX y finaliza en 1968 con la independencia de Mauritania y Guinea Ecuatorial. En el transcurso de estos años, se produce la descolonización de África, aunque en Sudáfrica se inicia en 1948 la política del apartheid, y la independencia del Caribe y de América del Sur; los afroamericanos luchan por la igualdad de derechos y para poner fin a la discriminación racial y la segregación; surge el movimiento por los Derechos Civiles y las protestas pacíficas en Estados Unidos.

Skills for life : improving adult literacy and numeracy. Report by the Comptroller and Auditor General.

En este informe se dan a conocer los principales resultados de un programa puesto en marcha por el Departamento de Educación y Formación, en marzo de 2001 cuya finalidad era la de romper con el bajo nivel de alfabetización y aritmética de la población adulta de Inglaterra, mejorar sus habilidades para la vida y elevar el nivel de calidad de esta modalidad de educación en todas las zonas del país. Para ello, se han llevado a cabo iniciativas que permiten actualizar la formación de los profesores en materia de alfabetización, lenguaje y aprendizaje de las matemáticas y se han desarrollado diversos enfoques para identificar a las personas con baja cualificación y animarlas a la participación en el aprendizaje.

Las auditor??as de calidad como servicio de la inspecci??n de Navarra

Monogr??fico con el t??tulo: 'Las auditor??as de calidad como servicio de la inspecci??n de Navarra'