Interim Report

This paper investigates the nature of the Interim Financial Reporting (IFR) and the degree of compliance with the
disclosure requirements of IAS 34 by the financial-based public listed companies. Attention in this research has
been given to examine nature of the IFR practice, and whether the level of disclosure in interim financial reports
is influenced by a group of factors, such as: age, market capitalization, and sub-sector of the reporting company.
Data was gathered from the interim financial reports of 104 companies listed in Amman Stock Exchange (ASE)
for the financial year 2012. The researchers employ a research index with 21 items related to both general
disclosures and technical disclosures required by the IAS 34 (Interim Financial Reporting). The results reveal
that 75.2% of the companies do comply with the general part of the research index, and 85.1% to the technical
part. The findings of this study reveal that a significant relationship exists between the sub-sector of a company
and the level of both; general and technical disclosure, in its interim financial reports. On the contrary, no
relationships could be found between the financial firm's age and its size neither with the general disclosure part,
nor with the technical one.

The results of financial reporting have always been an issue of interest due to its importance in the economic decision-making process and as a means of communication between companies and stakeholders. According to , there is still lack of empirical evidence regarding the effectiveness of audit committees in Malaysia although their formation is mandatory. have indicated that the characteristics of audit committees can contribute to their effectiveness in ensuring the compliance of a company's financial reporting with the regulatory requirements and auditing standards. The presence of an audit committee alone does not assure that the committee will perform its duties as expected but it raises questions on the audit committees' ability in discharging their duties, especially in reviewing the accuracy of financial accounts produced by the company. This study attempts to examine the occurrence of variations between profit after tax and minority interest (PATMI) in unaudited and audited accounts in Malaysian companies. Further, the relationship between audit committee characteristics and the company producing an inaccurate unaudited account has also been explored.

Internet criminals create fake websites that mimic real websites and use them for advance fee fraud or other criminal activities. Over the last ten years members of the vigilante scambaiting community ‘Artists against 419’ maintain the biggest open-access database of fake websites. They use ‘passive reconnaissance’ and ‘open source intelligence’ (osit) tools to gather information to file reports with the hosting provider to get the websites taken off the web. This chapter takes a closer look at the group’s strategies and explains the artistic research installation called ‘Megacorp.’ that visualises a sample probe of 1000 websites from the database collection.

Licensed producers (LPs) of marijuana in Canada are embedded in a highly competitive industry where they raise funds from investors to finance their growth. They face substantial risks from the uncertain legal status of marijuana and from its unsettled health and safety consequences. We argue that this context stands to have implications for the disclosures of firms in the marijuana industry. We rely on a multicase study of three large Canadian LPs to explore their mandatory and voluntary disclosures during the third quarter of 2018. We find that their mandatory interim disclosures are largely consistent with disclosure rules that target marijuana operations. We also find that they make voluntary disclosures relevant for their context (e.g., about risks from legal, health, and safety consequences), and that there is variation in these disclosures. We use our findings as a springboard for discussing the antecedents of mandatory and voluntary disclosures in the marijuana industry (i.e., proprietary costs, investor interest, detection costs of selective disclosures), and their consequence (i.e., lack of comparability). We offer suggestions for future research.

Formal written reports are essential communication media for engineering product design and development projects. Frequently, they augment oral presentations by providing the audience important supplemental information. Written reports typically contain information too exhaustive for inclusion in short oral presentations or content relevant to only a subset of the presentation audience. An effective written report will convince decision makers to authorize project continuation based on the compelling case presented.

Land availability is of crucial importance for China's development in the 21 century. Economic growth, urbanization, changes in life styles such as diet changes, and population growth will influence both the demand for and the supply of land. In this study, an input-output model expanded by a set of land categories is developed to synthesize various scenarios of changes in the economy and society, and to evaluate their impact on land-use changes in China. The scenario analysis is conducted at both the national and regional levels and for a time horizon of over 30-years. The analysis aims to show how different development paths will influence the available land base as well as the interregional and international trade flows of primary products for China in the coming decades. To do this a mixed model with supply-constraints for the major land-consuming sectors is used. Given the moderate pace of technological progress, as commonly assumed in the literature, the resultant increases in final demands and sectoral outputs would drive the associated land requirements to exceed the then available land area. Scarcity of cultivated land, grassland, and forestland will be persistent. If the traditional policy of grain and food self-sufficiency were maintained intact, to keep the farmland requirement feasible, an annual growth rate of land-productivity of about 1.28 percent would be required, which is higher than what is usually expected for the next 30 years. In addition, faster technological advancement in the livestock sector will be necessary.

Land availability is of crucial importance for China's development in the 21 century. Economic growth, urbanization, changes in life styles such diet changes, and population growth will influence both the demand for and the supply of land. In this study, an input-output model expanded by a set of land categories is developed to synthesize various scenarios of changes in the economy and society, and to evaluate their impact on land-use changes in China. The scenario analysis is conducted at both the national and regional levels and for the time horizon of over 30-years. The analysis aims to show how different development paths will influence the available land base as well as the inter-regional and international trade flows of primary products for China in the coming decades. To do this is a mixed model with supply-constraints for the major land-consuming sectors is used. Given the moderate pace of technological progress, as commonly assumed in the literature, the resultant incre...

The present vulnerability of regions, communities and activities, to changes in the frequency, intensity and distribution of extreme meteorological conditions presents a problem that may be complicated by climate change. Society has many different ways of responding to catastrophic risks and distributing the financial losses. This paper contrasts different approaches on grounds of efficiency and equity. The main focus is on securitization: a new mechanism for spreading risks that is of interest to insurance companies to assure the supply of adequate financial capacity, and also to governments as the insurers of last resort. The 1997 flood in Poland that amounted to a cost of 3% of GDP is analysed, and securitization is proposed as a possible alternative to traditional insurance for ex ante coverage of the risk.