Abstract. Since the mid 1990s, large companies have increasingly used the Internet to disclose business and financial information. Internet technology is regularly claimed to facilitate greater relevance and timeliness of business information. The integrity of information disclosed on corporate websites has, however, been subject to comparatively little scrutiny. This study focuses on the integrity of Internet Financial Reporting (IFR) by reference to the adequacy of underlying corporate governance procedures. Using a sample of 100 large European companies, a questionnaire survey was used to identify whether or not governance procedures that specifically address the distinguishing features of web-based financial reporting are used by large companies.The results confirm the trend identified in prior research of increasing Internet usage to replicate paper-based financial information. Responses to the questionnaire also suggest that concerns about the integrity of IFR are justified. Erroneous assumptions and assertions by respondents regarding the security of IFR, in addition to knowledge of work undertaken by external auditors indicate limited engagement with IFR by management of large European companies.The conclusion of this study is that the governance framework surrounding IFR has received insufficient managerial attention.
This ethnographic case study investigated the teaching and learning of music at a residential school for the blind in the southwest United States. Data collection included student and teacher interviews, and observation of classes and used a social constructivist framework of disability. Students reported that they received inadequate modifications in music instruction when they attended public school. At the school for the blind, students used a variety of resources, including modified standard notation and literary Braille, but not Braille music. These findings suggest students with visual impairments have unique and effective ways of communicating and learning music that differ from sighted students, but these abilities were not acknowledged in public school and they perceived this inequality. Finally, it is suggested that obtaining the perspectives of students who receive disability-specific education provides another facet to the research on perspectives on special education in music.
In the 1970's, firms in the energy industry concluded that they had a duty both to the public and to their stockholders to make investments in large new facilities, such as nuclear generating plants, plants to convert coal into pipeline-quality synthetic gas, terminals to receive and regasify imported liquefied natural gas, and pipelines to transport natural gas from frontier areas. With substantial encouragement from both federal and state governments, 1 they committed billions of dollars to projects with lead times of eight to twelve years. 2 Today, a high proportion of the large energy projects initiated in the 1970's have been canceled,$ and many recently completed or nearly completed plants are the subject of intense controversy. Regulatory agencies throughout the country are being confronted with requests for enormous rate increases to recover hundreds of millions of dollars in
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