UNIVERSITY OF MALTA FACULTY OF ECONOMICS, MANAGEMENT AND ACCOUNTANCY B. ACCOUNTANCY HONS. YEAR 2 COURSE GROUP: 2004/2006 DISSERTATION TITLES No. 961 Name of Student Abela Alex Title 962 Abela Alexander Value Drivers for Non-Bank Listed Companies 963 Agius Amanda The Transfer of Company Shares under the Income Tax Act in the Light of Amendments to the Capital Gains Rules by Legal Notice 5 of 2005 964 Alessandro Maria A Common Fiscal Appeals Board – Considerations in Favour and Against 965 Aquilina Joanne EU Structural Funding for the Maltese Tourism Industry and its Financial Implications 966 Attard Martin The Extent of Use of Electronic Commerce by Maltese Firms and Customers 967 Attard Nicolette An Investigation into Shareholders’ Understanding of the Published Financial Statements of Local Banks and Manufacturing Companies 968 Baldacchino Orland Nicolo A Comparison of the Management Accounting Techniques adhered to by Local Football Clubs with similar UK Clubs 969 970 Barbara Stefania Bezzina Saviour VAT Treatment of Hotel Accommodation in Malta Local Adherence to International Accounting Standards and Its Determinants: An Investigation 971 Bianco Graziella 972 Borg Antonia 973 Buttigieg Matthew The Applicability of the IASB’S proposed Accounting Standards for SMEs in the Local Scenario 974 Camilleri Ann The Internal Control Environment and Selected Controls in a Maltese Group of Companies: An Evaluation 975 Camilleri Christopher The Application of the IRD’s Guidelines on Bad Debts Treatment in the Maltese Food Import Sector The Implications of the Basel II Framework on Maltese Financial Institutions and their SME Clients The Value Added Tax Treatment of Financial Services: Conceptual Issues and Practices Sara Performance Measurement in Selected Not-For-Profit Organisations in Malta 1 976 Carbonaro Laura Cardona Antonella The ‘True and Fair View’: The Perceptions of Maltese Bankers 978 Caruana Charmaine The Applicability of IAS 11 Construction Contracts within the Context of the Local Construction Industry 979 Cassar Fiona M. Developments on Fraud in ISAs and their Implications on the Corporate Governance of Maltese Listed Companies 980 Catania Bernard The Importance of Particular Aspects of Local Accountancy Courses to the Local Practising Professional 981 Chetcuti Clint 982 Chetcuti Glanville Elaine The Compilations and Review Alternatives to Auditing Maltese Small Companies: The Auditor and Company Perspectives Financial Implications of Investment Incentives for large Companies in Malta: An Analysis 983 Crockford Tim The Perceived Effect of Earnings and Dividend Announcements on the Share Values of Selected Stocks on the Malta Stock Exchange: The Banking Sectors Equities 984 Cutajar Katya The Inter-Professional Relationship between Maltese Accountants and Lawyers: An Analysis 985 Dalli Mariestell Financing and the Financial Structure in a Maltese Group of Companies: A Case Study 986 Debono Antoine The Effective Use of Sampling within local Audit Firms – An Analysis 987 Difesa Alison The Accountability of the Local Social Welfare Oriented Voluntary Organisations: An Investigation 988 Farrugia Amanda Analysis of the Causes and Effects of Trade Debtors in the Local Hotel Industry 989 Farrugia Vanessa The Effectiveness of the Internal Audit Function in Maltese Public Limited Companies: An Assessment 990 Formosa Michael Recent Regulatory Changes on Maltese Listed Companies and their Implications: A Study 991 Gafa Celaine EU Funding Opportunities for SMEs in Malta: An Analysis 992 Gafa Jonathan Detecting, Investigating and Preventing Value Added Tax Fraud 993 Galea Damaris The Management Representation Letter in Maltese Local Councils: An Evaluation 994 Gatt Joseph The Transformation of a Quarry in Residential Units – A Feasibility Study 977 A Comparative Analysis of the Financial and Stock Market Performance of Listed Commercial Banks: 1999 - 2005 2 995 Gauci Stephen 996 Gauci Christabelle Whistleblowing in Selected Maltese plcs and the Roles of the Internal and External Auditors 997 Grech Analise The Application of IAS 38 ‘Intangible Assets’ in Local Franchisees’ Financial Statements: A Survey 998 Grech Angela A Financial Feasibility Study for the Construction of New Premises for an Established Importation Company 999 Grech Owen A Comparison of the Accountancy Related and Other Criteria used by Banks when Granting Credit: A Local Investigation 1000 Grima Claire Treasury Management in a Maltese Printing Group of Companies: A Case Study 1001 Mallia Joette Government Financial Reporting – The Transition due to Malta’s Accession to the European Union and the Introduction of Accrual Accounting 1002 Mangion Maureen The Reliance of Maltese External Auditors on the Internal Audit Function: A Study 1003 Meli Alexia Working Capital Management at Stainless Steel Products Ltd. – A Case Study 1004 Micallef Maris Financial Structures and Finance Requirements in Selected Large Construction Firms: An Evaluation 1005 Mifsud Dorianne The Role of the Central Co-Operative Fund and its Relationship with the Maltese APEX Organisation Mifsud Anna VFM in Selected Government Authorities – An Analysis Maria Muscat Charlene Continuing Professional Education in Malta: The Sole Practitioners’ Perspectives 1006 1007 Baluci Automated Meter Reading System in the Enemalta Corporation. A Financial Evaluation 1008 Muscat Rosalie The Introduction and Development of the Internal Audit Function in Growth-Oriented Maltese Companies 1009 Pace Christopher Applicability of a One-Stop Shop Scheme to the Rules Governing the Place of Supply of Services 1010 Pace Ann 1011 Pisani James 1012 Portelli Marvic O’Shea Deductions Allowable under the Income Tax Act – An In-Depth Evaluation Ryan The Viability of Local Maltese Newspapers Branching into E-Papers Activity Accountants in Non-Accounting Executive Positions: An Assessment 3 1013 Saliba Josienne The Auditors’ Management Letter in Selected Maltese Co-Operatives: An Evaluation 1014 Saliba Pamela The Mentoring Relationship, its Development and Contribution in Maltese Small Firms 1015 Sammut Vanessa Outsourcing of Accountancy Services: A Study of Local Accountancy Firms Perspectives 1016 Scicluna Tiziana Local Manufacturing of Solar Water Heating Systems: A Feasibility Study 1017 Spiteri Angus The Impact of ERP Packages on Decision Making Reporting and the Role of the Accountant in Selected Maltese Industries 1018 Spiteri Graziella The Relevance of the Operating and Financial Reviews to Bank of Valletta Shareholders 1019 Stellini Tracy Personal Determinants affecting the Perception of the Quality of Earnings: A Local Investigation 1020 Stivala Jason Cut-Off Testing by Maltese Audit Firms: An Evaluation 1021 Swain Kenneth The Applicability of Beyond Budgeting in Selected Three Star Hotels: An Evaluation 1022 Tabone Alexie Selected Internal Controls in a Maltese Concrete Manufacturing Company: A Case Study 1023 Tortell M. 1024 Vassallo Justin The Applicability of the Newly Proposed Corporate Governance Provisions in Maltese Listed Companies 1025 Vella Andrea Audit Exemption and the Voluntary Audit in Maltese Small Companies: An Evaluation 1026 Vella Clive Activity Based Costing at Bank of Valletta plc: Evaluation of the PostImplementation 1027 Vella Marie 1028 Zerafa Kathleen Sharon The Use of Vulnerability Assessments and Penetration Testing by the Major Audit Firms in Malta Rose Consulting Services Provided by Maltese Internal Auditors: Evaluation Transfers of Immovable Property: Income Tax Act An Fiscal Implications Under the Total no. of students: 69 as on 30th June 2006/cmifsud 4