368 research outputs found
How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters
No full textCompliance plays an important role in the financial reporting oversight function of the U.S. Securities and Exchange Commission (SEC). SEC compliance actions include reviewing firm filings and issuing comment letters on those filings. The SEC’s compliance activities are seasonally compressed because over 70 percent of registrants have a December fiscal year-end. Prior literature finds that busyness leads to negative outcomes in other financial reporting settings and that comment letters play an important role in the assessment of firm value. Therefore, understanding how busyness influences SEC compliance activities is important. As such, we examine how busyness impacts the frequency, scope, and timeliness of comment letters. Our results suggest that, despite issuing fewer comment letters when busy, the SEC focuses its limited resources on the most severe cases of disclosure noncompliance. They also extend the amount of time between receiving a firm’s filing and issuing a comment letter. We find no evidence to suggest that the SEC misses more serious compliance issues when busy. Our results have implications for policymakers responsible for allocating resources to the SEC.Judith Hermis acknowledges the financial support of the Leeds School of Business through the Gerald Hart Doctoral Research Fellowship
Innovation for Hire: A Descriptive Study of Federal Acquisitions and Contractor R&D
No full text17 USC 105 interim-entered record; under review.In 2016, the U.S. Federal government procured goods and services totaling $460 billion, or over two percent of America’s gross domestic product. Innovation is a key goal of Federal procurements, but the extent to which the acquisition process cultivates private-sector innovation is unclear. To shed light on this relationship, we explore private-sector innovation over an eight- year period and find that firms increase research and development commeasurate with government contracts. We develop a measure that ranks firms on the intensity of public-sector versus private-sector innovation. Tests deploying this tool show that firms with the most (least) research and development on government (relative to private) contracts produce innovative goods such as missiles (security guards). Taken together, our results suggest that Federal acquisitions appear to motivate innovation at levels that are appropriate to the nature of requisitioned goods or services. These results should be of interest to practitioners and acquisition personnel who serve a common goal of efficiently deploying a finite pool of taxpayer-generated revenues to the most productive use.Judith Hermis thanks the Naval Postgraduate School for financial assistance through the Research Initiation Program
Iterative PDE computations on a transputer based parallel computer
No full textΜη διαθέσιμη περίληψηNot available summarizationΠαρουσιάστηκε στο: HERMIS '94 International Conferenc
Iterative solution of collocation equations on a parallel virtual machine
No full textΜη διαθέσιμη περίληψηNot available summarizationΠαρουσιάστηκε στο: HERMIS '96 International Conferenc
Sport club's consumers loyalty strengthening.
No full textThe Bachelor's paper analyses consumer loyalty and its formative elements in fitness center \"Hermis\". The theoretical part deals with the concept of customer loyalty, it formating factors, consumer loyalty types and measurement. The study was conducted in Kaunas fitness center Hermis', where 57 customers were interviewed. The study sought to determine whether existing customers are loyal, what factors satisfy customer needs the most and what factors can be improved in order to keep customers satisfied and loyal to the club while fitness center being competitive in Kaunas sports clubs market. Study revealed that most of customers are loyal, happy with the quality of services and tend to recommend fitness center to others
SINTESIS SENYAWA AURIVILLIUS LAPIS EMPAT, SrBi4-xLaxTi4O15 DENGAN METODE HIDROTERMAL
No full textSenyawa Aurivillius merupakan senyawa oksida logam dengan rumus umum [Bi2O2]2+[An-1BnO3n+1]2-. Senyawa Aurivillius lapis empat SrBi4-xLaxTi4O15 dengan x = 0; 0,5; 1; 1,5 dan 2 telah disintesis menggunakan metode hidrotermal dengan pelarut NaOH 3 M, suhu 240oC selama 72 jam dan prekursor dalam bentuk nitrat (Sr, Bi, La) dan TIP. Produk yang diperoleh telah dikarakterisasi dengan difraksi sinar-X (XRD) dan SEM. Semua data difraksi sinar-X direfinement menggunakan program Rietica dengan metode Le Bail. Hasil yang diperoleh memperlihatkan bahwa pada semua sampel sudah terbentuk fasa Aurivillius lapis empat, namun masih bercampur dengan fasa perovskit dan tambahan fasa Aurivillius lapis tiga untuk x > 1. Seiring dengan bertambahnya jumlah La3+ di dalam sampel, fasa perovskit cenderung meningkat, sedangkan untuk x = 1,5 dan 2 selain fasa Aurivillius lapis empat dan fasa perovskit memperlihatkan adanya fasa Aurivillius lapis tiga yang semakin tinggi pada x = 2. Morfologi sampel yang dianalisis dengan menggunakan SEM memperlihatkan permukaan berupa lempengan yang merupakan ciri khas dari senyawa Aurivillius. Sintesis terhadap sampel x = 1 telah dilakukan variasi dengan perubahan konsentrasi pelarut NaOH (5 M), prekursor (oksida logam) dan suhu pemanasan autoklaf (250oC). Hasil yang didapatkan juga memperlihatkan bahwa adanya fasa lain (perovskit dan Aurivillius lapis tiga) selain fasa Aurivillius lapis empat. Sedangkan untuk sampel x = 1 dengan suhu sintesis 250oC memperlihatkan fasa utama berupa fasa perovskit
Efectividad del enfoque comunicativo y expresión oral en inglés en estudiantes de un centro de idiomas, Lima, 2023
No full textEl presente estudio es una investigación de tipo básica, de enfoque cuantitativo,
correlacional de diseño no experimental. Su objetivo fue determinar la relación entre
las variables enfoque comunicativo y expresión oral en inglés. Para la recolección de
datos se emplearon dos herramientas de investigación: el cuestionario y la lista de
cotejo, las cuales fueron diseñadas en base a las dimensiones e indicadores de
ambas variables. Asimismo, la población de estudio estuvo conformada por 100
jóvenes y adultos entre los 14 y 30 años que estaban inscritos en el nivel básico. Los
resultaron determinaron que para la variable enfoque comunicativo el 70% de
estudiantes se encuentran en una etapa de inicio, mientras que el 30% están en
proceso. A diferencia de la variable expresión oral, la cual se halló que el 27% de
estudiantes se encuentran en una etapa de inicio, el 29% en proceso, mientras que
el 44% en logrado. Asimismo, se determinó que el nivel de significancia es de 0.189
lo cual es mayor al mínimo esperado de 0.05, concluyendo que no hay una
correlación significativa entre el enfoque comunicativo y la expresión oral
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