163,738 research outputs found
Audit exemption and the demand for voluntary audit: A comparative study of the UK and Denmark
No full textThis is the accepted version of the following article: Collis, J. (2010), Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark. International Journal of Auditing, 14: 211–231, which has been published in final form at http://onlinelibrary.wiley.com/doi/10.1111/j.1099-1123.2010.00415.x/abstract.This study investigates the sufficiency of turnover as a surrogate for demand for voluntary audit and compares the determinants in the UK and Denmark. Empirical data for the study were drawn from government surveys of the directors of small private companies in both countries, which were based on the same research instrument, Bivariate tests support the hypothesised effects of turnover and a range of firm-specific factors suggested by economic rationality and agency theory. The main contribution of the study is the finding that turnover alone is not a sufficient surrogate for the costs and benefits of audit. The main predictors are turnover and a slightly different combination of management and agency factors in each country. The study provides a model that can be tested in other jurisdictions and its findings should be of interest to the accountancy profession and national regulators planning to introduce or revise audit exemption for small companies
Collis, J N, VX5462
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/378221Surname: COLLIS
Given Name(s) or Initials: J N
Military Service Number or Last Known Location: VX5462
Missing, Wounded and Prisoner of War Enquiry Card Index Number: 2202192034
Item: [2016.0049.10515] "Collis, J N, VX5462
Collis, J (John), NX17236
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/378218Surname: COLLIS
Given Name(s) or Initials: J (JOHN)
Military Service Number or Last Known Location: NX17236
Missing, Wounded and Prisoner of War Enquiry Card Index Number: 36096192031
Item: [2016.0049.10512] "Collis, J (John), NX17236
Collis, J R (John R), Dr301
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/378217Surname: COLLIS
Given Name(s) or Initials: J R (JOHN R)
Military Service Number or Last Known Location: DR301
Missing, Wounded and Prisoner of War Enquiry Card Index Number: 24084192030
Item: [2016.0049.10511] "Collis, J R (John R), Dr301
Introduction: Popular cultures and the law
No full textEmerging from the uptake of popular cultural studies by legal scholars, and in response to the traditional disciplinary segregation of the two, two key assumptions animate the articles in this special issue: first, that law is cultural—'jurisdiction', as Ford points out, 'is a set of [social] practices, not a preexisting thing in which practices occur' (Ford, 2001, p. 203)--; and second, that popular culture intersects with the law in far more complex and constitutive ways than the representational. The emerging concept of 'legal consciousness', as Lieve Gies explains in her article, demonstrates the mutually-constitutive relations between popular cultures and the law. Legal consciousness, derived from Foucauldian understandings of the micro and macro tactics of power, asserts that law is not simply a set of rules in books (the "black letter" approach to the law) applied vertically to popular cultures; but rather, that law and popular cultures are in a horizontal relationship in which law is understood, articulated, contested, validated and ultimately brought into full existence through its practice and its negotiation in the everyday. Similarly, law is one of the technologies through which culture produces, defines, and maintains itself. Blomley explains this horizontality in his study of legal spatialities by making the point that 'rather than seeking to bridge the gap between law and [cultural] space, the argument here is that there is no gap to bridge' (Blomley, 1994, p. 37). Law and popular cultures, in short, are mutually-constitutive; the task for scholars now is to trace the products and the processes of their relationships
History and properties of the different varieties of natural guanos / by J. C. Nesbit.
No full textNew ed. Electronic reproduction. Canberra, A.C.T. : National Library of Australia, 2009
Collis P. Huntington
No full textCollis P. Huntington worked for the Central Pacific Railroad Company
A localised co-rotating auroral absorption event observed near noon using imaging riometer and EISCAT
No full textInternational audienceAn isolated region of energetic electron precipitation observed near local noon in the auroral zone has been investigated using imaging riometer (IRIS) and incoherent-scatter radar (EISCAT) techniques. IRIS revealed that the absorption event was essentially co-rotating with the Earth for about 2 h. The spatial and temporal variations in D-region electron density seen by EISCAT were able to be interpreted within a proper context when compared with the IRIS data. EISCAT detected significant increases in electron density at altitudes as low as 65 km as the event drifted through the radar beam. The altitude distribution of incremental radio absorption revealed that more than half of the absorption occurred below 75 km, with a maximum of 67 km. The energy spectrum of the precipitating electrons was highly uniform throughout the event, and could be described analytically by the sum of three exponential distributions with characteristic energies of 6, 70 and 250 keV. A profile of effective recombination coefficient that resulted in self-consistent agreement between observed electron desities and those inferred from an inversion procedure has been deduced. The observations suggest a co-rotating magnetospheric source region on closed dayside field lines. However, a mechanism is required that can sustain such hard precipitation for the relatively long duration of the event
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