Library: Best sellers

Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors. In this project, the main purpose is to focus on the nature of financial statement fraud, and fraud schemes regarding to financial statements. The project also discusses common techniques used to detect financial statement frauds. Two cases of the fraudulent financial statements of Enron and WorldCom are analysed.

Trust continues to be a leading concept in organizational commitment. Milligan (2003) conducted a survey looking at trust in the Air Force among junior officers. This study was conducted as a follow-up study to determine whether trust continues to be an issue in the Air Force. The purpose of this study is to measure the comparative strengths and weaknesses, as well as the significance, of leadership’s ability to gain trust from its subordinates in order to reduce the numbers of officers leaving after their commitment. This research measures organizational commitment and trust in a random sampl...

The focus of this thesis is the study of the electronic and magnetic structure of three representative members of Fe-bearing rock-forming silicates, viz. orthoferrosilite (Fe2+2Si2O6), almandine (Fe2+3Al2(SiO4)3) and andradite (Ca3Fe3+2(SiO4)3). These minerals have attracted significant attention due to their abundance in the Earth's crust and mantle, and because crystallised silicates are main components of cosmic dust which is the most abundant raw material in the Universe. For this purpose quantum mechanical first principles electronic structure calculations are performed by the most effici...

The problem addressed in this dissertation research was the inability of the single-factor capital asset pricing model (CAPM) to identify relevant risk factors that investors consider in forming their return expectations for investing in individual stocks. Identifying the appropriate risk factors is important for investment decision making and is pertinent to the formation of stocks' prices in the stock market. Therefore, the purpose of this study was to examine theoretical and empirical validity of the CAPM and to develop and test a multifactor model to address and resolve the empirical short...

The majority of the people who make up the United States' seasonal agricultural workforce are nonimmigrant Mexican citizens. Immigration policies such as the Immigration Reform and Control Act (IRCA) and the H-2A agricultural guest worker program were meant to encourage growers to employ legal labor workforces. A study of the laws and practices that eventually resulted in the H-2A program shows how and why the demographics are predominantly Mexican. In addition, such study is revealing as to why the US enacted the H-2A program-including definitional details of the program itself. However, does...

The idea that the solitary thinker, using pure reason, can unlock the deepest mysteries of reality is certainly an exciting one. The rationalist dream began with Parmenides of Elea and became the epistemological foundation for the greatest metaphysical systems ever constructed. This thesis traces the complete historical development of this neglected epistemology and inaugurates a radical new appraisal of its method. The new clarity provides fresh insights into traditional puzzles like the Cartesian Circle and whether Plato had a secret esoteric doctrine. A new positive re-evaluation of a doctr...

In Germany, political foundations (Stiftungen) play an important role in shaping civil society through political democracy education. The foundations, however, have also committed themselves to strengthening democratic political and societal structures abroad. Their joint mission abroad is the contribution to democratic structures, information and debate in the countries and regions they are working in. They complement the official German foreign policy, but choose their own priorities and strategies. The focus of this thesis is the German political foundations as actors in democracy assist...

Laser isotope separation (LIS) is an emerging technology that uses relatively small, widely-available lasers to achieve civilian or weapons grade concentration of fissile material to fuel nuclear reactions. To date only a few, limited proliferation risk analyses of LIS technology have been conducted. This paper provides a historically and technically informed update on the current state of LIS technology and it explains the high likelihood of increased global LIS adoption. The paper also explains how international rules governing nuclear energy are ill-equipped to handle such new technology. I...

Language choice has become a common phenomenon in interracial encounters in which speakers are always faced with the challenge of choosing an appropriate language in various domains of communication. In multilingual and multiracial societies, language choice can sometimes be crucial because of its social, political, and economic impact on the speakers. Even in the smallest unit of a society which is the family, language choice plays an important role particularly in interactions between husbands and wives who come from different linguistic and cultural backgrounds. It is therefore the objectiv...

This book centers around the study of neutron stars, especially those in massive binary systems. To this end, it has two distinct components: the observational study of neutron stars in massive binaries with a goal of measuring neutron star masses and participation in NuSTAR, the first imaging hard X-ray mission, one that is extremely well suited to the study of massive binaries and compact objects in our Galaxy. The Nuclear Spectroscopic Telescope Array (NuSTAR) is a NASA Small Explorer mission that will carry the first focusing high energy X-ray telescope to orbit. NuSTAR has an order-of-...