Bücher von John Joseph

Seminar paper from the year 2018 in the subject Business economics - Business Management, Corporate Governance, , language: English, abstract: The International Financial Reporting Standards (IFRS) is a high quality and principle based reporting standards that remove many accounting alternatives. It is therefore, consequently expected to limit the management¿s discretion and lessen practices on earnings management. Quite the opposite, some researchers argue that the flexibility in IFRS and its fair value pre-eminence might afford greater opportunities for firms to manage earnings. It is this inaptness which incited and aggravated the conduct of this study.This study applies a desktop review to investigate the worldwide existing empirical research evidence on the effect of IFRS on earnings management post- IFRS adoption and in relation to other reporting standards and reports whether the results are indistinguishable between developed and developing economies. Accounting research in developed economies has long identified earnings management as a means by which managers manipulate financial reports to mislead other stakeholders on the underlying economic performance of the firm. However, earnings management research did not receive much attention in developing countries such as Nigeria until recently.The findings reveal that the existing empirical crams and conclusions there on are mixed, inconsistent and difficult to generalise. This indicates the pressing need for country, especially Nigeria to engage on studies of this nature. The study further, stumbles on the fact that IFRS can indistinctly benefit both developing and developed markets when coupled with appropriate effective enforcement machinery. Substantially, the results entail that IFRS is a critical determinant for quality reporting but not a ¿prima facie¿ guarantor for quality reporting.

Essay from the year 2018 in the subject Business economics - Controlling, grade: 3'81, , language: English, abstract: This study examines the effect of internal controls on financial accountability in the public sector. The study adopts a survey design method with a population of sixty respondents consisting of staff of the Accountant General Office in Benue state, Nigeria using questionnaire in generating primary data from respondents. The statistical tool used for testing the hypotheses is the Chi-square statistics. The findings revealed that internal controls instituted in public sector are in compliance with COSO integrated framework which is used in detecting errors and fraud. The study also revealed that internal controls have significant role in the management of financial resources allocated to public sector and that management staff in public sector interfere with the effective administration of internal control procedures. In line with these findings, we recommend that the internal control in Nigerian Public sector be constantly reviewed by management so as to be in line with national and international best practices in order to reduce irregularities, inaccuracies, fraud and errors; All employees and those in charge of managing financial resources should constantly be schooled ¿ workshops, seminars, as well as in-service trainings so as to enable them to be conversant with matters relating to internal controls; Management staff interfering with the internal control should be sanctioned accordingly to serve as a deterrent to others to desist from such acts; and finally, auditors should be encouraged to expose wrong doings and apply the rules as and at when the situation demands.

John Joseph's life is explained in vibrant, simplistic and very touching ways by a man who has devoted himself to helping others. This is an outstanding memoir, somewhat in the style of The Education Of Little Tree. We not only learn about the ancient trade language of the Mohawk people but also how certain Plains Indian medicine ways were adopted by John later in life. We learn about the Sun Ceremony and burial rites where the spirits of ancestors return to bless and propitiate the grave site. As a medic in the Vietnam War, John Joseph served his country with distinction and then when he was discharged continued to serve others in the capacity of a nurse practitioner in private life. As a lover of animals he tells what it was like to have a porcupine in the family as well as a deer. The reader is permitted to have a window into the the life of a private man who is eloquent, wise and loving to his family and his friends. Most interestingly, in later life, John has spent years caring for vets with PTSD. His unusual insight into what happens to someone whose life has been turned upside by war becomes a paen to innocence, love and charity in the true sense of the word. Quite simply, this is the moving story of a true healer who blesses others as he heals them with the heart.