UNIVERSITY OF MALTA FACULTY OF ECONOMICS, MANAGEMENT AND ACCOUNTANCY BACHELOR OF ACCOUNTANCY (HONS.) COURSE GROUP 2003/2005 DISSERTATION TITLES No. 901 Name of Student ABELA Daniela Title Subsequent Events in Maltese Financial Reporting: An Analysis 902 ABELA Jonathan VAT Implications of Cross-Border Transport and Ancillary Services Under the VAT Act 1998, as amended by the Value Added Tax (Amendment) Act, 2003 903 AQUILINA Stephania Cost-Benefit Analysis in the Government Transport Sector The Case for MSD – Manufacturing and Services Department 904 ARRIGO Alan Converting a Hotel into a Home for the Elderly: An Evaluation of its Financial Implications 905 ATTARD Analise Working Capital Management at a Local Electrical Import Company 906 AZZOPARDI Alex Follow-up and Audit Evaluations in Maltese Internal Auditing: An Analysis 907 AZZOPARDI Daniela An Analysis of Company Performance Using Different Ratio Categories. A Case Study 908 BALZAN Lara 909 BORG Christopher 910 BORG Ruth The Applicability of Benchmarking in Local Internal Audit Units: An Evaluation Value Added Taxation of Travel Agent Services: Current Mechanics and Proposed Changes to the Special Margin Scheme The Perspectives of Maltese Bankers on Audit Reports’ Qualifications 911 BRIFFA Olivianne The Introduction of Follow-up of Performance Audits in Malta – An Analysis 912 BRIFFA Rachelle The Importance and Usefulness of the different Sections of the Annual Report to the various Interested Parties in Local Listed Companies: An Investigation 913 BUGEJA Rita Initial Audit Engagements by Maltese Companies: The Clients’ Perspective 914 BUTTIGIEG Nadine E.U. Accession and Grain Imports: The Financial Implications on Major Corporate Grain Users 915 CAMILLERI Amanda The Relationship between Large Audit Firms and Sole Practitioners: Mutual Perceptions 916 CAMILLERI David The Financial Implications on the Local Pig Breeding Industry of the Implementation of the European Union Provisions on Agriculture 917 CAMILLERI Geoffrey Adoption of a Balanced Scorecard Approach to Performance Measurement at the Attorney General’s Office 918 CAMILLERI Sarah The Internal Audit Charters in Maltese Listed Companies: An Evaluation 919 CAMILLERI Shaun 920 CARUANA Dario Foreign Accounting Assignments: The Implications for Accountants and Accountancy Firms of Introducing a Coordinated Plan The Financial Impact Of The EU Late Payment Directive 2000/35/EC On The Maltese Pharmaceutical Sector 921 CARUANA Marie Claire The Data Protection Act of 2001 and its Implications on the Audit Profession 922 CARUANA Marylise Cross Border Operations on the Transfer of Commodities between Malta and Other EU Member States: An Evaluation of the Simplification Procedure 923 CASSAR Glenn Mark The Application of Economic Value Added as a Performance Measurement Tool for Maltese Listed Companies: An Investigation 924 CAUCHI Marilyn The Status of Corporate Tax Harmonisation in the EU With Special Reference to Taxation Issues Relative to the European Company (SE) 925 CHETCUTI Victoria Ann 926 CORTIS Alexia Forensic Accounting in Malta: An Investigation into the Local Applicability of Foreign Practices Financial Planning for the Euro Zone Access by Selected Maltese Listed Companies – An Evaluation 927 COSTA Edward Audit Documentation of the External Audit Planning Process By Selected Accountancy Firms In Malta: An Evaluation 928 DARMANIN Michael Coping with Inventory Management Challenges in the Retail Fashion Industry: A Case Study 929 DEBATTISTA John Financial Co-Operation Among Maltese Co-Operatives: An Evaluation 930 FARRUGIA Anthony A Study of the Accounting System At A Local Religious Order 931 FARRUGIA CANN Neville The Extent of Application of Selected International Accounting Standards in Malta 932 FARRUGIA Kevin An Evaluation Into The Potential Use Of The Quality Of Earnings Concept As A Tool In Local Investment Decisions 933 FARRUGIA Nadesh M The Use of Local Companies’ Annual Report in the Assessment of the Quality of Earnings: An Investigation 934 FARRUGIA Pauline The Management of the Internal Audit Function within Selected Companies 935 FENECH Melanie The Setting Up of Leisure Facilities In an Established Catering Outlet – A Financial Feasibility Study 936 FERRIGGI Maria The Auditor’s Report and the Assessment of Business Performance – A Local Investigation 937 GALEA Daniel Profit & Cost Centre Analysis in a Local Gozitan SME 938 GALEA Maria Local Perspectives of the Effect of the Provisions of the Revised 8th Company Law Directive Regulating the Statutory Audit. 939 GALEA Mariosa Equity Financing in High-Tech Maltese Companies – An Evaluation 940 GALEA Ritianne 941 GRECH Daniela The Capital Budgeting Process in Maltese Listed Companies: An Evaluation The Compatibility of Malta’s Imputation System with the European Fundamental Freedom in the Light of the Case Law of the European Court of Justice 942 GRECH Jason Alternative Systems for the Taxation of Dividend Income: An Appraisal of the Maltese System in the Light Thereof 943 GULIC Mirko The Application of the Chinese Wall in Maltese Audit Firms – An Investigation 944 HAMMETT Roberta The Extent of Use of Selected Management Accounting Techniques by Local Confectionaries and Caterers. 945 MERCIECA Josef The Application of the Budgeting Process in Gozo: Specific Problems and Possible Solutions 946 MIFSUD Nadia Outsourcing of the Accounting Function by Local Manufacturing Enterprises: An Evaluation 947 MUSCAT Alexia International Standards on Auditing and the Perspective of the Maltese Small Company Auditor. 948 PARASCANDOLO Fiorella A Feasibility Study of Setting Up a Piano School in Malta 949 SAMMUT Leonard Annual Internal Control Reporting and Its Applicability to Maltese Listed Companies – An Evaluation 950 SAPIANO Matthew The Management Representation Letter: The Perspectives of Maltese Sole Audit Practitioners and Small Companies 951 SCHEMBRI Pamela An Analysis of the Proposed Changes to Treaty Rules with Respect to Direct Taxation of Business Profits in the Context of E-Commerce 952 SCIBERRAS Iren Management Accounting Systems in the Local Telecommunication Industry: An Evaluation of the Methodologies used and the Impact of Regulation 953 SCIBERRAS Roberto The Powers of the Commissioner of Inland Revenue Under Sections 14 and 20 of the Income Tax Management Act 954 SPENCER Mark The ‘True and Fair’ View: The Perception of Maltese Auditors. 955 SPITERI Michelle Achieving Competitive Advantage Through the Implementation of a Just in Time System: An Evaluation Based on the Experiences of Selected Local Manufacturing Firms. 956 TABONE Ediana Survival of Local Family Run Concerns: An Investigation into the Financial and Managerial Perspectives. 957 TERRIBILE Clive An Analysis of Local Basketball Finances Following the Impact of the 15th September 2003 Storm. 958 VASSALLO Ilona Provision of Tax Consultancy by Auditors to Client Companies: An Evaluation 959 WHELPDALE Stephanie Understanding the Client Entity and its Environment in Selected Maltese Audit Firms – An Evaluation 960 ZAMMIT Marvin Conventional Accounting Ratios and Their Relative Power in the Prediction of Corporate Failure: A Local Investigation As at 01st July 2005 (/cm, /par) 60 students