1,772 research outputs found
Dysfunctional audit behavior among accounting undergraduates during industrial training : case of Halatuju 2 cohorts.
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Early adoption of new standards among Malaysian public listed firms: organisational characteristics and the diffusion of innovation perspective
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From Albania to Brazil: Ismail Kadaré's Broken april and its filmic adaptation, Walter Salles' Abril despedaçado
No full textDissertação (mestrado) - Universidade Federal de Santa Catarina, Centro de Comunicação e Expressão, Programa de Pós-Graduação em Letras/Inglês e Literatura Correspondente, Florianópolis, 2007The aim of the present study is to analyse how issues of Albanian national identity are portrayed in Ismail Kadaré's novel Broken April (Prilli i Thyer), and how such features have been appropriated and translated onto the screen into a Northeastern Brazilian context. I depart from the premise that, even though Brazilian elements are indeed shown in the film, the non existence of the Kanun in Brazil, and the use of narrative techniques different from the ones employed in the novel render the story of the blood feuds in the film more universal than the genuinely Albanian reality depicted in the novel. In sum, the appropriation transcends the Albanian reality into a universal context, showing, at the same time, elements which are typical of the Brazilian culture.O objetivo do presente estudo é analisar como questões sobre a identidade nacional Albanesa são retratadas no romance Abril Despedaçado (Prilli i Thyer), de Ismail Kadaré, e como tais questões foram apropriadas e traduzidas para a tela num contexto Nordestino-Brasileiro. O estudo parte do princípio que, embora elementos tipicamente Brasileiros sejam mostrados no filme, a não existência do Kanun no Brasil, e o uso de técnicas narrativas diferentes das empregadas no romance ajudam a deixar a história das brigas de família no filme com um aspecto mais universal do que a realidade genuinamente Albanesa representada na romance. Em suma, a apropriação transcende a realidade Albanesa para um contexto mais universal, sem deixar de mostrar também elementos típicos da cultura Brasileira
Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat
No full textThe study investigates the effectiveness of audit committee in terms of the quality of reporting. Specifically, the study examines the relationship between quality of reporting of companies listed on the Bursa Malaysia and some elements of corporate governance namely the external audit and the audit committee.
Characteristics of audit committee being examined include
financial literacy, multiple directorships, independence of audit committee, and activeness of the committee. Good quality corporate reporting provides
credible information of company performance to users for economic decisions.
The quality of corporate reporting is determined based on the selection criteria
for the National Annual Corporate Report Award 2002. The sample consists of fifty-four companies with good annual reports and fifty-four companies
with poor annual reports. Using logistic regression, results show that only
multiple directorships of audit committee members is significantly related to
quality of reportin
Variations on the Author
No full text“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Case of public reprimands
No full textThis paper examines the relationship between the contents of a report, the Statement of Corporate Governance, required to be included in the Annual Report of listed corporations, and the receipt of public reprimands. Since the formalization of good corporate governance in the Code, all listed companies are required by rule PN9 to include how they have applied the principles and the extent of compliance with best practice found in the Code. The paper is based on companies that received public reprimands in the first three quarters of 2005 and we compared the contents of the statement of corporate governance of a matched pair of companies which did not receive public reprimands to see if such statements differ between the two groups. We do not see any difference between the two groups.</jats:p
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