The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accoun...The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accountants are involved in the managerial decision-making in Lebanon. Two hundred experienced accountants from all over the country were randomly selected for a questionnaire survey. This survey provides evidence as to what factors contribute to the variance of influence accountants have in managerial decision-making. The results from the questionnaires varied, but we conclude that accountants＇ involvement in new product development （NPD）, the skills that accountants have, their role in the financial analysis of the firm, and how much the finn they work for encourages them to advice on business decisions affect the degree of contribution an accountant has to decision-making. The findings of this research could be used as a reference to help in understanding the role of accounting in Lebanon by various finns and organizations.展开更多
Agricultural comprehensive development project is an important component of our country＇s financial expenditure. Making a reasonable evaluation of comprehensive agricultural development projects is not only to guaran...Agricultural comprehensive development project is an important component of our country＇s financial expenditure. Making a reasonable evaluation of comprehensive agricultural development projects is not only to guarantee high quality of project implementation, but also of practical significance to the enhancement of our country＇ s comprehensive agricultural production capacity. Being based on the present situation and characteristics of the project, this paper has raised the general thinking about the overall performance evaluation for the project and analyzed the dimension factors in the evaluation system.展开更多
Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financ...Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financial reporting which was made to deceive the financial statement users （Fraudulent Financial Report （FFR）） to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange （ISE） were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.展开更多
The notions of metric sparsification property and finite decomposition complexity are recently introduced in metric geometry to study the coarse Novikov conjecture and the stable Borel conjecture. In this paper, it is...The notions of metric sparsification property and finite decomposition complexity are recently introduced in metric geometry to study the coarse Novikov conjecture and the stable Borel conjecture. In this paper, it is proved that a metric space X has finite decomposition complexity with respect to metric sparsification property if and only if X itself has metric sparsification property. As a consequence, the authors obtain an alternative proof of a very recent result by Guentner, Tessera and Yu that all countable linear groups have the metric sparsification property and hence the operator norm localization property.展开更多
文摘The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accountants are involved in the managerial decision-making in Lebanon. Two hundred experienced accountants from all over the country were randomly selected for a questionnaire survey. This survey provides evidence as to what factors contribute to the variance of influence accountants have in managerial decision-making. The results from the questionnaires varied, but we conclude that accountants＇ involvement in new product development （NPD）, the skills that accountants have, their role in the financial analysis of the firm, and how much the finn they work for encourages them to advice on business decisions affect the degree of contribution an accountant has to decision-making. The findings of this research could be used as a reference to help in understanding the role of accounting in Lebanon by various finns and organizations.
文摘Agricultural comprehensive development project is an important component of our country＇s financial expenditure. Making a reasonable evaluation of comprehensive agricultural development projects is not only to guarantee high quality of project implementation, but also of practical significance to the enhancement of our country＇ s comprehensive agricultural production capacity. Being based on the present situation and characteristics of the project, this paper has raised the general thinking about the overall performance evaluation for the project and analyzed the dimension factors in the evaluation system.
文摘Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financial reporting which was made to deceive the financial statement users （Fraudulent Financial Report （FFR）） to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange （ISE） were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.
基金supported by the National Natural Science Foundation of China(Nos.11231002,10971023,10901033,61104154)the Fundamental Research Funds for Central Universities of Chinathe Shanghai Shuguang Project(No.07SG38)
文摘The notions of metric sparsification property and finite decomposition complexity are recently introduced in metric geometry to study the coarse Novikov conjecture and the stable Borel conjecture. In this paper, it is proved that a metric space X has finite decomposition complexity with respect to metric sparsification property if and only if X itself has metric sparsification property. As a consequence, the authors obtain an alternative proof of a very recent result by Guentner, Tessera and Yu that all countable linear groups have the metric sparsification property and hence the operator norm localization property.
