UNIVERSITY OF MALTA FACULTY OF ECONOMICS, MANAGEMENT AND ACCOUNTANCY DEPARTMENT OF ACCOUNTANCY BACHELOR OF ACCOUNTANCY (HONS.) COURSE GROUP: 2007/2009 DISSERTATION TITLES CHAIRMAN: EXTERNAL EXAMINER: Mr Peter J. Baldacchino Professor David Alexander LIBRARY NO. DEPT NO. 09BACC00.. 1 2 3 4 5 No. Id nos. Name of Student Dissertation Title 407086M Abela Ann The Applicability of Co-operative Banking in Malta: An Assessment 521786M Abela Roxanne External Audit Client Continuance in Malta: An Analysis 426986M Attard Doreen Improving Public Sector Expenditure Efficiency Through Multi Year Budgeting - An Evaluation 166986M Attard Mark The Financial Implications of Investing in Alternative Energy 418286M Azzopardi Victoria A Comparison of Local Programmes and Selected IFAC Proposals on Professional Accounting Eduation 1174 1175 1176 1177 1178 6 7 8 9 10 11 12 13 14 15 17486G Bajada Pauline Margaret The New Tax Accounts with Regards to Profit Allocations, Distributions and Related Flows: A Critical Analysis and the Effects on Companies and their Shareholders 409686M Bianco Robert The Impact of a Proposed Customer Incentive Scheme on an Owner-Managed Company Facing Cash Flow and Stock Problems: A Financial Evaluation 465286M Borg Annalise Becoming the Accountant of Tomorrow; Trends Affecting Next Generation of Accountants 451586M Borg Charmaine Significant Differences Between Selected IFRSs and GAPSE and their Impact from the Perspective of Small and Medium-Sized Practitioners 155686M Borg Daniel The Evolution of GAPSE in Malta: A Qualitative Approach to Establish the Basis for Conclusions and Beyond 326186M Borg Eliza The Management of Risks in the Provision of NonAudit Services to Public Limited Companies by Maltese Audit Firms 92886M Borg Roderick Measures to Tackle Missing Trader Intra-Community Fraud in the VAT System - A Maltese Perspective 367986M Briffa Benjamin Remote Gaming in Malta - An Evaluation of the Tax Implications Involved 583585M Bugeja Aaron The Feasibility of Operating as an Independent Minibus Owner/Driver 389986M Buhagiar Nicolette The Implications of the Audit Client's Information Technology Environment on the External Audit 1179 1180 1181 1182 1183 1184 1185 1186 1187 1188 16 17 18 19 20 21 22 23 24 25 26 265986M Busuttil Alexia The Effect of Changing Trends in Banking on Maltese Banks' Financial Reporting Framework: An Analysis 298086M Cachia Denise Forensic Auditing in Maltese Banking and Insurance Institutions: An Analysis 80286M Camilleri Maria Banks As Service Providers of Debt Factoring: An Evaluation 524786M Caruana Analise GAPSE Implications on Maltese Audit Firms. An Analysis 161786M Caruana Chantelle The Implication of IFRS 7 for Maltese Banks: A Qualitative Approach 54386M Caruana Charlene An Analysis of Post-Qualification Training in the Local Accountancy Profession 89086M Caruana Charmaine The Growing Importance of People Issues in Local Audit Firms 355686M Caruana Donnalise The Management Letter in Maltese Public Limited Companies: An Assessment 387G Caruana Maria An Analysis of the Professionalisation of Accountancy in Malta 469186M Caruana Stephen A Study on the Use of Computerised Accounting Systems by Small Maltese Companies 85086M Cassar Christina The Development of the Internal Audit Function in Malta. An Analysis 1189 1190 1191 1192 1193 1194 1195 1196 1197 1198 1199 27 28 29 30 31 32 33 34 35 36 371186M Cassar Chantelle Marie An Evaluation of the Financial Techniques Used in Decision Making by Selected Maltese TV Production Houses 587G Cassar Marita Evaluating and Mitigating the Effect of Seasonality on the Performance of a 5 Star Hotel in Gozo. A Financial Analysis 523386M Cassar Stephanie Qualified Audit Opinions In Maltese Local Councils Reporting: An Analysis 527286M Cauchi Marvic Corprate Governance Reporting and its Significance in Maltese Listed Companies 463886M Chircop Christina Budgeting Systems in Maltese State Schools 107185M Coppola Karl The Use of the Bank Overdraft in Maltese SMEs. An Analysis 443586M Cordina Keith The Use of Factoring in Business: A Review and Analysis of the Local Situation 313686M Cordina Renzo Motor Insurance Pricing Systems in Malta - An Evaluation of the Need for Change 20787M Cutajar Christian Bridging the Statutory Auditors' Expectations Gap in Malta: An Analysis 419686M Cutajar David Selected Internal Controls Within the Maltese Pharmaceutical Industry 1200 1201 1202 1203 1204 1205 1206 1207 1208 1209 37 38 39 40 41 42 43 44 45 46 47 276486M Cutajar Ghigo Glenn Minority Interest in Maltese Listed Companies: An Evaluation 489086M Dalli Mark The Financing of Islamic Entities and its Applicability to Malta: A Study 164686M Desira Clara Recent Prospectuses for Maltese IPOs: An Investigation 522786M Fenech Mark Anthony The Regulator-Statutory Auditor Relationship in the Maltese Financial Services Sector 584985M Fenech Sarah Anne IAS 41 - Agriculture : Issues in its Local Application 139986M Fiteni Charlene A Study of the Develepment of the Accountancy Profession in Malta: 1979 - 2008 - A Qualitative Approach 12985M Galea Kristian Specialisation in the Big Four Audit Firms: A Study 149286M Gauci Glen Strategic Alliances- Toly Products Ltd's Experience: A Case Study 23087M Grima Noel An Analysis of the Factors Affecting the Use of Share Buybacks in Maltese Listed Companies 154886M Magri Mauro Backflush Accounting as Adopted by Simonds Farsons Cisk plc: An Evaluation 488886M Magro Andrew The Professional Socialisation of the University of Malta Accountancy Students: A Survey 1210 1211 1212 1213 1214 1215 1216 1217 1218 1219 1220 48 49 50 51 52 53 54 55 56 57 58 359986M Manicolo Fiobian Past Dissertations Submitted by Accountancy Students at the University of Malta: An Analysis 494086M Micallef Elaine The Expansion Decision: An Evaluation of Selected Maltese Retail Businesses 523986M Mifsud Carmen Ann Long-Term Financing in Selected Maltese Four and Five Star Hotels - An Analysis 112786M Mifsud Daniela The Adoption of CSR Reporting by Maltese Enterprises: A Survey 82086M Mifsud Stefano Net Asset Value as a Business Valuation Technique: An Assessment 480386M Mizzi Maria An Analysis of the Use of Financial Information in Local Small Companies 104086M Muscat Jean Paul Limiting Auditors' Liability in Malta - A Study 507186M Pace Dorianne Life Cycle Costing of Software Programs: A Case Study 206586M Petroni Elaine The Effect of the Commission's Proposed Amendments to the EU VAT Directive on Insurance 506886M Portelli Raycine A Feasibility Study of Setting up a Restaurant 60786M Psaila Kevin The Relevance of Extra-Curricular Activities to the Accountancy Profession: A Local Survey 1221 1222 1223 1224 1225 1226 1227 1228 1229 1230 1231 59 60 61 62 63 64 65 66 67 68 12587M Pullicino Gillian Strategic Financial Planning in Maltese Listed Companies: An Evaluation 317286M Saliba Monique Jane Internal Controls in Maltese Listed Companies: A Corporate Governance Perspective 521986M Sammut David Dividends Versus Capital Gains: An Empirical Study of Shareholders of Maltese Listed Companies 250286M Sammut Marlon The Finance Gap Faced by Maltese SMEs: An Assessment 551385M Sammut Ruth Workload Consequences on Maltese Audit Firms and Audity Quality - An Analysis 147786M Scerri Abigail The Common Consolidated Corporate Tax Base: Should Malta Adopt it? 525786M Scicluna Karen Risk Management in Maltese Government Departments and the Internal Auditor's Role 330886M Scicluna Luana The Management of Taxation Risk: Corporate Taxpayers' Perspective 166686M Spiteri Annette A Feasibility Study for the Construction of a Poultry Further Processing Plant 482186M Spiteri Antonella The Use of Accounting and Related Information by the Boards of Directors of Maltese Listed Companies: An Assessment 1232 1233 1234 1235 1236 1237 1238 1239 1240 1241 69 70 71 72 73 74 75 76 77 78 428986M Spiteri Cathriona The Perception on GAPSE of Maltese Sole Practitioners: A Study 506285M Sullivan Jessica The Implications of the Term Beneficial Ownership as Used in the OECD Model Tax Convention: In the Light of the Decision of the UK Courts in the Indofood Case 10287M Tabone Amanda Performance Measurement and Balanced Scorecard Applicability to Maltese Internal Audit Units 17186G Tabone Marlene The Prevention and Detection of Fraud in Selected Maltese SMEs - A Study 31586M Tanti Stefan The Effectiveness of the Financial Reporting Supply Chain in Selected Three Maltese Listed Companies: Selected Local Stockbrokers' Perspective 376785M Trevisan Geoffrey Recent International Developments in Auditing for Small and Medium Enterprises and the Implications of the Maltese Regulatory Framework 43986M Vella Claire The Review and Compilation Alternatives to the Small Company Audit: User Perspectives 177386M Vella Diane Risk Management in the Maltese General Insurance Sector: An Empirical Study of Selected Local Insurers 69486M Zammit Keith The Setting Up of a Port and Marine Services Company: A Feasibility Study 33086G Zammit Marion Knowledge Management for Organisational Effectiveness and the Role of the Accountant 1242 1243 1244 1245 1246 1247 1248 1249 1250 1251 163586M 79 1252 Total no of students: 79 24th March 2009/cmifsud Zarb Jonathan Public Financial Oversight in Government Departments - A Strategic Approach