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Auditors consideration of material income-increasing versus material income-decreasing items during the audit process.
(Auditing: A Journal of Practice & Theory, 2013)
We examine how auditors' consideration of material items is affected by each item's directional impact on income. Prior research indicates that auditors face greater litigation risk for non-detection of fraudulent ...
Policy for Punjab’s agriculture: will it deliver?
(Economic & Political Weekly, 2013)
Punjab's new agriculture policy based on a report prepared by the Committee for Formulation of Agriculture Policy for Punjab focuses on yield enhancement and market orientation instead of demand-driven agriculture. While ...
Forest fires in India: regional and temporal analysis
(Forest Research Institute Malaysia, 2013)
Forest fire threatens the wealth and biodiversity of the forest. Studies suggest that 90% of vegetation fires in India may be man-made and, annually, about 3.73 mil ha of forest area are affected, leading to a loss of ...
Developing a scale for measuring ability-based emotional intelligence in Indian context
(Inderscience Publishers Ltd., 2013)
To purchase or authenticate to the full-text of this article, please visit this link: http://www.inderscience.com/search/index.php?action=record&rec_id=53103 Byline: Vishal Gupta, Shailendra Singh Emotional intelligence ...
Life cycle greenhouse gas emission assessment of major petroleum oil products for transport and household sectors in India
(Elsevier Ltd, 2013-06-01)
Energy security concerns due to high oil import dependence and climate change concerns due to related greenhouse gas emissions are important policy discussions in India. Could life cycle assessment (LCA) of petroleum oil ...
Binomial confidence intervals for testing non-inferiority or superiority: a practitioner’s dilemma
(Statistical Methods In Medical Research, 2013)
In testing for non-inferiority or superiority in a single arm study, the confidence interval of a single binomial proportion is frequently used. A number of such intervals are proposed in the literature and implemented in ...
Implications of the international reduction pledges on long-term energy system changes and costs in China and India
(Elsevier Ltd, 2013)
This paper analyses the impact of postponing global mitigation action on abatement costs and energy systems changes in China and India. It compares energy-system changes and mitigation costs from a global and two national ...
A Bayesian test of Independence in a two-way contingency table using surrogate sampling
(Elsevier Inc., 2013-03-01)
We consider a Bayesian approach to the study of independence in a two-way contingency table which has been obtained from a two-stage cluster sampling design. If a procedure based on single-stage simple random sampling ...
Bayesian predictive inference of a finite population proportion under selection bias
(Elsevier Inc., 2013)
We show how to infer about a finite population proportion using data from a possibly biased sample. In the absence of any selection bias or survey weights, a simple ignorable selection model, which assumes that the binary ...
Conceptual study on efficient market hypothesis for world markets: finding opportunities for Indian stock markets
(Management, 2013)
It is an established fact that efficient and developed financial markets can lead to increased economic growth by improving the efficiency of allocation and utilization of savings in the economy. But the primary requirement ...