UNIVERSITY OF MALTA FACULTY OF ECONOMICS, MANAGEMENT AND ACCOUNTANCY BACHELOR OF ACCOUNTANCY (HONS.) COURSE GROUP: 2005/2007 DISSERTATION TITLES No Name of Student Title 1029 Abela Lorraine Evaluating Standard Costing Systems and variance Analysis Procedures in the Local Pharmaceutical and Medical Supplies Industries 1030 Agius Charlene An Investigation of the Personal Characteristics of Maltese Accountants 1031 Aquilina Anna Maria Tax Considerations Involved in the Structuring of EU Direct Investment in Malta 1032 Aquilina Stephanie Ann The Communication of Maltese Listed Companies Auditors with those Charged with Governance: An Assessment 1033 Axiaq Lindsay Rita The Supervisory Board in the Corporate Governance of Maltese CoOperatives: Role and Financial Implications 1034 Azzopardi Dario Corporate Failure Prediction Models – The Perception of Maltese Stock Brokers 1035 Azzopardi Jana Materiality in Maltese Statutory Auditing: An Evaluation 1036 Azzopardi Stephanie Internal Controls within Local Insurance Companies: An Evaluation 1037 Baldacchino Herman Maltese Co-operatives and their use of the Accountancy Profession Services: An assessment 1038 Bajada Jonathan Splits and Bonus Shares: Their Financial Implications for Maltese Listed Companies – A Case Study on BOV and HSBC 1039 Bezzina Noel Revisiting The EU Endorsement Process of IFRSs in view of the Forthcoming ISA Adoption: Local Perspectives and Suggestions 1040 Bonavia Lara The Impact of Liberalisation of the Furniture Sector in Malta with Regard to the Management Accounting Techniques Adopted in the Business 1041 Bonello Lorna The Perspectives of Minority Shareholders on Corporate Accountability in Maltese Listed Companies: A Study 1042 Bonello Mark Adrian A Review of the Financial Reporting Changes within Gozitan Football Clubs – The Quest for Improved Accountability 1043 Bonnici Michael VAT Treatment of Electronically Supplied Services in Malta and in the EU 1044 Borg Claudia The Use of Leasing as a Source of Finance Within the Maltese Manufacturing Sector:- A Survey 1045 Borg Danica Shareholder Activism and its Role in the Corporate Governance of Maltese Listed Companies 1046 Borg Louana The Current Roles and Functions of Audit Committees in Maltese Listed Companies: An Assessment 1047 Briffa Christian The Financial Implications of Credit Control Practices on Selected Listed Companies and Nationalised Industries 1048 Brincat Charlene Weaknesses disclosed in the Maltese State Audit Report: An Five-year Analysis 1049 Bugeja Dorianne Group Audit Issues that arise in Maltese Based Group Structures – An Evaluation 1050 Bugeja Stephanie Tax Planning; The Perceptions of Tax Practitioners and the Maltese Tax Authorities 1051 Busuttil David The Fiscal Incentives Provided by Malta for the Carrying out of Research and Development in Malta – An In-Depth Evaluation 1052 Buttigieg Claire Value for Money in Selected large Maltese Sports Clubs – An Evaluation 1053 Camilleri Stephanie The Rules-Based Versus Principles-based Accounting Standards: The Perspectives of Maltese Accountants 1054 Caruana Daniel Job Satisfaction in Audit Firms 1055 Cassar Frank Educating the Individual Private Shareholder as a Means of Reducing the Accounting Expectations Gap 1056 Cassar Graziella Rotation Within the Maltese Internal Audit Environment and Its Implications – An Evaluation 1057 Chircop Justin The Impact on Maltese Listed Companies of the Regulatory Framework on Related Party Transactions: An Evaluation 1058 Cuschieri Charisse EU Funding for Oil Spill Recovery: A Financial Evaluation of the Malta based Alternatives 1059 Cuschieri James The Consequences for Maltese Audit Firms Having as Their Audit Client's Subsidiaries or Affiliates of U.S.S.E.C. Registered Companies 1060 Cutajar Marie Angele Internal Controls in Selected Maltese Charitable Fund-Raising Activities: An Evaluation 1061 Deguara Glenn Capital Investment Appraisal of a Proposed Football Pitch by the Lija Local Council – a Feasibility Study 1062 Difesa Diane The Financial Implications of Migrating to Digital Broadcasting in a Maltese Commercial Television Station – A Case Study 1063 Ellul Andrew Tax Planning and Tax Evasion: Determining the Line of Demarcation 1064 Ellul Christian The Role of the Non-Executive Director Within the Corporate Governance Framework of Maltese Listed Companies 1065 Ellul Castaldi Francesca The Construction of a Spa in a Maltese Five Star Hotel: A Feasibility Study 1066 Falzon Loredana The Issues Raised by the IATA Accounting Rules on the Published Information by Local and European Airlines; An Investigation 1067 Farrugia Analisa The Role and Nature of Interim External Auditing in Selected Maltese Public Companies: A Study 1068 Farrugia Andrew The Impact of Contingent Factors on Accounting Systems in Malta 1069 Farrugia Keith Nicholas Job Specialisation and its Effects on Mobility in the Accountancy Profession in Malta – An Analysis 1070 Fenech Oriana The Utilisation of Capital Budgeting Techniques by Maltese Plc’s for Bank Financing: An Evaluation 1071 Formosa Etienne The Setting Up of Captive Insurance Companies in Malta: An Evaluation 1072 Galea Frank Roderick Simonds Farsons Cisk PLC Shareholders Perspectives with Respect to the Disclosure of Non-Accounting Information in the Annual Report: A Survey 1073 Galea Natalie The External Audit of Online Betting Companies and Its Risk Characteristics: An Evaluation 1074 Gauci Emanuel A Comparative Study of the Stock Control Systems Installed Within 5-Star Maltese Hotels 1075 Gouder Glenda Confidentiality and the Maltese Accounting Profession: An Evaluation 1076 Grech Christopher The Financial Viability of the Extension to the Students’ House at the University of Malta 1077 Grech Doreen Disclosure of Accounting Information to trade unions in collective bargaining exercises. 1078 Grech Keith Victor Recent Trends in Maltese Qualified Audit Opinions 1079 Grech Kevin Victor The Role of Accounting Information in Managerial Performance Appraisal 1080 Grech Sandro Charles Quality Control Policies & Procedures and their Implementation by Maltese Audit Firms: An Evaluation 1081 Magri Antoinette Taxation Relief Upon Profit Re-Investment in Malta: An Analysis 1082 Meli JurgenKarl The External Audit Reports of Maltese Co-operatives: An Analysis 1083 Meli Stephanie An Analysis of the Impact of the Euro on Simonds Farsons Cisk plc - A Case Study 1084 Micallef Dorita An Analysis of the Working Capital Management in a Local Manufacturing Company – A Case Study 1085 Mifsud Clayton Joseph The Impact of Information Technology on the Accountancy Profession in Malta 1086 Mifsud Elsie Financial Accountability in the Gozitan Catholic Church: An Assessment 1087 Polidano Audrey Major Factors Influencing Auditor’s Independence: The Perceptions of Maltese Commercial Loan Officers 1088 Sacco Antoine Changes in the Attitudes of Students re: the Accountancy Profession 1089 Said Angelo A Feasibility Study of a New Innovative Project in the Mushroom Industry 1090 Saliba Josepha Major Conflicts of Interest of the Maltese Statutory Auditor – An Analysis 1091 Saliba Malcolm The Perceptions of International Hotel Investments PLC. Shareholders on the Management Commentary: A Case Study 1092 Schembri Claudia Insurance Directive 12: An Evaluation 1093 Sciriha James A Review of the Budgeting System in a Maltese Elderly Care Home – A Case Study 1094 Seychell Stephanie The Profile of the Maltese Female Accountant and her Influence on the Local Accountancy Profession 1095 Spiteri David The Regulatory Audit of Selected Major Maltese Sports Clubs: An Assessment 1096 Spiteri Jonathan-Karl Transfers of Immoveable Property: Income Tax Implications 1097 Spiteri Louise The Third EU Money Laundering Directive and its Impact on the Accountancy Profession 1098 Spiteri Sharon The Frequency and Effectiveness of Voluntary Disclosures in Maltese Annual Reports: An Investigation 1099 Tabone Marie Claire The Market for Newly Qualified Accountants in Maltese Professional Firms – An Analysis 1100 Tanti Alexander Cost Unit Identification, Overhead Treatment and Its Implications in the Local Hotel Industry 1101 Vella Norbert Paul ‘An Evaluation of the Trip Costing System of a Maltese International Trailer Operator 1102 Zahra Stephanie A Study of the Impact of IFRS 4, Insurance Contracts, on Maltese Insurance Companies 1103 Zammit Christian The Applicability and Suitability of Standard Costing and Variance Analysis in Local Confectioneries 1104 Zammit Frankie The Preparation and Presentation of Financial Statements Amongst Maltese Band Clubs: A Survey 1105 Zammit Marion An Evaluation of the Current Budgetary Process at the Education Division Within the Ministry of Education 1106 Zammit Yvonne Financial Implications of the Euro on Cost-Pricing Decisions in the Local Export Manufacturing Industry Total no. of students: 78 as on 03rd May 2007/cmifsud