1,440 research outputs found
Earnings management : background, criticisms and answers / Hamid Pourjalali, Takiah Mohd. Iskandar and Aini Aman
No full textIn a series of speeches to the financial community during 1998, U.S. Securities and Exchange Commission's former Chairman Arthur Levitt, declared war on "improper earnings management, big bath restructuring charges, and cookie-jar reserves". Current news about firms such as Enron has also brought attention to both how and why managers manage
earnings. Accounting numbers form a fundamental part of an organization's efficient contracting technology Many of the terms, conditions, and covenants found in contracts use accounting variables, contractual arrangements and the associated contracting costs as the major determinant of accounting method choice (hence earnings management). Thus, using the propositions of contracting theory, it is possible to predict and explain accounting choices. In this paper we will provide evidence from the literature that companies have the ability to manage (manipulate) earnings using Generally Accepted Accounting Principles (GAAP). Different reasons for this manipulation are mentioned, viz., the existence of contracts among the firms, external/internal parties and the market pressure for firms
to perform at an expected level. The paper also provides a review of literature on earnings management in an international setting (such as in Japan). The model suggested in this paper can be used to test contracting
and market pressure theories in Malaysia
MEMPERTIMBANGKAN NILAI ADIL DALAM WARISAN (Perspektif Nasr Hamid Abu Zayd)
No full textNasr Hamid Abu Zayd who has some thoughts related to the Qur'an is a contemporary Islamic critical thinker . He said that al Qur’an is a cultural product, this statement made him get under public criticism. However, besides that there are interesting things in the thought of Nasr Hamid Abu Zayd when discussing gender issues including in terms of division of inheritance which according to the author has not been known to the public. The idea that carried Nasr Hamid Abu Zayd is what the author needs to describe conceptually. Research on Gender Deconstruction Perspective Nasr Hamid Abu Zayd was done in order to answer: 1) How is the Qur'an according to Nasr Hamid Abu Zayd? 2) How is the legacy in the Qur'an according to Nasr Hamid Abu Zayd? This paper would like to reconstruct the thoughts of Nasr Hamid Abu Zayd on the Qur'an and the concept of justice in the inheritance. In order to reconstruct the thought of Nasr Hamid Abu Zayd, the author used theoretical hermeneutical of Schleirmacher’s. theory
Transkrip temubual bersama Puan Sarifah binti Abd Hamid dan Encik Ahmad Zafri bin Iskandar mengenai pembuatan kuih keria / Muhamad Aliff Syahmi Mohamad Sabri and Nurul Fatiha Mohamed Rosli
No full textKuih keria adalah merupakan salah satu kuih tradisional melayu yang sangat enak dan lazat. Kajïan ini bertujuan untuk mencapai objektif dan mengetahui bahan bahan kuih keria gula melaka dan mengkaji tentang cara pembuatan kuih keria gula melaka. Tujuan kajian ini juga adalah untuk mengenalpasti cabaran dalam menjalankan perniagaan kuih keria pada masa kini. Dalam kajian ini, kaedah temubual bersama dua tokoh iaitu Puan Sarifah Binti Abd Hamid dan Encik Ahmad Zafri Bin Iskandar yang merupakan pengusaha kuih keria gula melaka. Kajian ini dilakukan untuk mengetahui serba sedikit maklumat tentang kuih keria kuih tradisional melayu. Dapatan daripada temu bual dan sejarah lisan, bersama dua tokoh ini menawarkan kepelbagaian ilmu tentang kuih keria secara am dan khusus yang dikumpulkan dalam dokumentari ini
Reliability updating of experienced Hydraulic Structures by account of inspections: Case study: Poiree weir Roermond
No full textThe Dutch Ministry of Infrastructure and Environment manages approximately five hundred hydraulic structures and is responsible for the remaining life of these experienced structures. In this report, we developed a reliability analysis for the case study poiree weir Roermond. The inspections carried out by IV-Infra on the poiree weir Roermond concludes a rise to high risk e.g. a high probability of occurrence and major consequential loss primarily related to the observed erosion damage at the embedded poiree trestles located upstream river. The remaining life of hydraulic structures is in general the expected lifespan, on the condition that the structure does not fail in the expected lifespan also known as ‘reference period’. The remaining life can be determined as one can predict the deterioration and be able to predict in what condition the poiree weir will be. When the service life time is assumed a random variable, the strength condition can be modeled as a stochastic process, and thus the remaining life too. There is doubt concerning the structural safety because of this deterioration, a reliability assessment of experienced hydraulic structures must be therefore reviewed for use during the remaining life instead of the general reference period and are therefore not to be considered equal.The lognormal distribution with skewness k<1 is an appropriate method to model the strength deterioration behavior. The future condition can’t be exactly determined because of the introduction of the deterioration model uncertainty. Nevertheless, the effect of the inspection data on the reliability level can be illustrated by the likelihood of the strength at the moment of inspection and can be estimated better with a Bayesian afterwards probability. The increase of the actual number of inspections further reduces the uncertainty of the strength deterioration.The Dutch Ministry of Infrastructure introduced the "experienced reliability level". The experienced reliability level is the minimum level of structural safety for experienced structures in main waterways. For the reference period and remaining life of 30 years, the following reliability index β = 3.3 is the lower limit for the structural safety for existing structures. The survival probabilities can then be given as reliability index, and compared with the minimum reliability level of experienced structures. To maintain the reliability level at the target level, the remaining life of the poiree weir is the period within which the minimum reliability level of experienced structures should not be less. The remaining life for without inspections and n=9 inspections is calibrated to 7 years, the increase of the number observations n=100 increases the remaining service life to 11 years. One can say that inspection increases the remaining life. This is great of importance for the planning of maintenance.Dutch Ministry of Infrastructure and EnvironmentExperienced reliability level of hydraulic structuresPoiree weir RoermondMaster project reportMaster internshi
Book review: Crunch time: how married couples confront unemployment by Aliya Hamid Rao
No full textIn Crunch Time: How Married Couples Confront Unemployment, Aliya Hamid Rao offers a new addition to sociological research on unemployment, delving into the ways that gender beliefs unequally shape men’s and women’s experiences of job search and unemployment. Sarah Damaske recommends this wonderful and engagingly written book for introducing a much-needed gender and work-family lens to the unemployment literature. If you are interested in this book review, you can read an interview with author Dr Aliya Hamid Rao on Crunch Time and the implications of its findings during the COVID-19 pandemic. Crunch Time: How Married Couples Confront Unemployment. Aliya Hamid Rao. University of California Press. 2020
Analysis of Hamid Mawlana's Thoughts on Islamic Communication Theory
No full textThis paper explores Islamic communication theory developed by Hamid Mowlana (1979, 1993, 2007). The analysis includes the context of the emergence of a discourse on Islamic communication in the academic realm and the elaboration and criticism of the substance of Hamid Mowlana’s Islamic communication theory. Using the literature study method, the author found that the emergence of Islamic communication theory was motivated by the meeting of two streams of criticism of Western science, namely the criticism of Islamic intellectuals against the paradigm of Western social science (and therefore, against western modernization); and the tendency towards international communication studies by emphasizing the DE westernization approach, motivated by the cultural turn in the development of the social sciences. Hamid Mowlana formulated Islamic communication theory by proposing the concept of tabligh initially developed from his studies of communication practices and systems in Iran, especially around the period before and after the revolution. Tabligh, besides being a theory, is also an ethic and is based on five fundamental principles: Tauhid, Amar ma’ruf nahi munkar, Ummah, Taqwa, and Amanah. Hamid Mowlana’s Islamic communication theory has its weaknesses, especially in its basic assumptions about Islamic exceptionalism and the singularity of Islamic and Western civilizations
21° Musée arabe
No full textIsmaïl, Herz Max, Faouzi Abdel Hamid, Scandar effendi Aziz. 21° Musée arabe. In: Comité de Conservation des Monuments de l'Art Arabe. Fascicule 14, exercice 1897, 1898. p. 26
Tafsir Basis Surat Perspective Abdul Hamid Al-Farahi: A Study Of The Concept Of Nazm And Its Application In The Interpretation Of Surah Al-Mursalat
No full textAbdul Hamid al-Farahi is one of the Indian Muslim scholars who uses the interpretation of the letter based on the concept of nazm. Surah-based interpretation is interpretation that works on the letter of the Qur'an as a unified whole and has a unified theme (the sura as a unity). In this article, the author tries to explain the concept of nazm initiated by al-Farahi and how this concept is applied in the interpretation of the letter Al-Mursalat. The author uses qualitative research methods with data collection techniques through literature review. This paper shows that al-Farahi's nazm concept is a further development of the munasabah approach. Al-Farahi's concept of nazm emphasizes that each surah has an 'amud surah (central theme). 'Amud functions as a control over the resulting interpretation to build a unified letter. The application of the concept of nazm al-Farahi can be seen from his interpretation of the al-Mursalat letter. Al-Farahi stated that the 'amud of the letter revolves around warnings about the Day of Judgment, obedience to Allah, and doing good among fellow creatures. Thus, every interpretation of the verses in Surah Al-Mursalat must refer to the 'Amud of the Surah
14° Mosquée Kidjmas
No full textIsmaïl, Herz Max, Faouzi Abdel Hamid, Scandar effendi Aziz. 14° Mosquée Kidjmas. In: Comité de Conservation des Monuments de l'Art Arabe. Fascicule 14, exercice 1897, 1898. p. 24
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