UNIVERSITY OF MALTA FACULTY OF ECONOMICS, MANANGEMENT AND ACCOUNTANCY DEPARTMENT OF ACCOUNTANCY BACHELOR OF ACCOUNTANCY (HONS) COURSE GROUP: 2009/2011 DISSERTATION TITLES CHAIRMAN: EXTERNAL EXAMINER: LIBRARY NO. DEPT NO. 11BACC00.. No. 11BAC001 11BAC002 11BAC003 11BAC004 11BAC005 11BAC006 11BAC007 11BAC008 11BAC009 11BAC010 11BAC011 ID No Mr Peter J. Baldacchino Dr Andrew William Higson 377688M Surname Abela Name Kevin Dissertation / Project Title Share option schemes in selected Maltese listed companies: An evaluation 349088M Abela Kristina Grouping and De-Grouping Provisions in terms of Maltese Tax Legislation 333588M Abela Samantha Selected Internal Controls in a Maltese Private Hospital - An Evaluation 481088M Abela Sarah Cost and Operational Control in Hospitals: A Maltese Perspective 407488M Agius Darren The Independence of Maltese Sole Practitioners. An Assessment. 25389M Agius Godfrey Bartering agreements in the maltese contruction industry and their financial and legal implications. 104488M Agius Shawn The Financial Structure and Financing of a Local Importing and Distribution Company: A Case Study 465588M Antoncich John Paul The Introduction of Value Shifting Provisions under Maltese Tax Legislation 508287M Aquilina Marianne The Changing Post-2000 Anti-Money Laundering Role of the Maltese Accountancy Profession 15188G Attard Christopher Working capital accruals and the quality of earnings: A local investigation 341088M Attard Simon Peter Corporate Social Disclosure (CSD) and its Motivations: A Local Survey 1319 1320 1321 1322 1323 1324 1325 1326 1327 1328 1329 11BAC012 11BAC013 11BAC014 11BAC015 11BAC016 11BAC017 11BAC018 11BAC019 11BAC020 11BAC021 11BAC022 11BAC023 11BAC024 11BAC025 11BAC026 508688M Attard Bezzina Claude IFRS for SMEs: Its Prospects as a Financial Reporting Standard in Malta 110687M Azzopardi Andre Capital Allowances under the Income Tax Act - An Accounting Perspective 323888M Bartolo Brenton Taking up Residence in Malta, A Tax Perspective 469988M Bartolo Kris The External Audit Planning Process in a Maltese Medium-Sized Audit Firm: A Case Study 203088M Bezzina Bernardette Internal auditing as a career in accountancy Profession. An assessment 107688M Bianco Adrian The ongoing debate of stewardship versus economic decision making, in financial reporting. A local perspective of private individual shareholders. 218188M Bonello Christian A Realistic Framework for the Estimation of Actual Cost-of-Ownership of a Pervasive Enterprise Resource Planning (ERP) System across an Organisation 60788M Borg Dorianne Vat grouping and its Applicability to Malta 6489M Borg Melvin The inter-communication between successive auditors: An assessment 191888M Borg Stephanie An analysis of the taxation of Islamic Financial products in Malta 505188M Bugeja Jeanelle Conflicts of Interest in the Governance of Maltese Co-operatives and their Financial Implications 237888M Bugeja Laura The Applicability of Forensic Auditing in selected Government Departments An Analysis 210688M Bugelli Fabiano Eco-control: An investigation into any relationship between environmental performance indicators, accounting and financial performance. 567288M Buhagiar Theresa The role of the CFO in five star hotels in Malta during an economic downturn; A Study 173188M Cachia Karl The changing role of the National Audit Office in public accountability 1330 1331 1332 1333 1334 1335 1336 1337 1338 1339 1340 1341 1342 1343 1344 11BAC027 11BAC028 11BAC029 11BAC030 11BAC031 11BAC032 11BAC033 11BAC034 11BAC035 11BAC036 11BAC037 11BAC038 11BAC039 11BAC040 11BAC041 348188M Calleja Ramon The ISA Clarity Project and it's implications on Maltese statutory audits and the auditing profession: An Analysis. 370688M Camilleri Francesca An evaluation of Enterprise Risk Management (ERM) from a corporate governance perspective in local non-financial listed companies. 54088M Camilleri Neil The effect of Changes in the Business Environment on the Factors Leading to Local Small Business Failure: An Investigation 1389G Caruana Francesca Facilitating the process of management accounting in the University of Malta through an Enterprise Resource Planning System (Case study) 117588M Ciantar Matthew Business Value of an E-Commerce Website: A Case Study Analysis 563388M Cini Daniel The Role of the Maltese Accountancy Firms outside the European Union An Assessment 293988M Coleiro Daphne Ann A Reconsideration of the Refundable Tax Credit System 123288M Cremona Joseph The Privatisation of the Malta International Airport and its Financial Implications 202088M Cutajar Andre' Management Commentary at HSBC Bank Malta Plc: A Survey of its Significance for the Private Individual Shareholder. 412388M Cutajar Mariel An Evaluation of the Internal Audit Function at a major government agency: A case study 531788M D'Anastasi Stephania The Auditing of EU Framework Programmes in Malta: An Analysis 459587M De Marco Julia A Comparative Analysis of the Place of Supply Rules: The Future I-Gaming in Malta. 267388M Debono Carina The Financial Literacy of the Maltese Generation Y - An Analysis 67988M Falzon Clive The Cost of Implementing the Solvency II Directive for Maltese Non-Life Insurance Companies 175688M Falzon Daniela Corporate Financial Strategies of Maltese SMEs: An Investigation 1345 1346 1347 1348 1349 1350 1351 1352 1353 1354 1355 1356 1357 1358 1359 11BAC042 11BAC043 11BAC044 11BAC045 11BAC046 11BAC047 11BAC048 11BAC049 11BAC050 11BAC051 11BAC052 11BAC053 11BAC054 11BAC055 11BAC056 546088M Falzon Stefano The Power of Selected Corporate Failure Prediction Models in the Local Context 10789M Farrugia Nadine The Applicability of Microcredit to Maltese Small and Medium Enterprises 19488G Farrugia Natasha M The Third Party Assurance Reports on Controls at Registered Fund administrators in Malta: An Evaluation 108788M Farrugia Rodianne Managing Working Capital in a local family owned company A case study 456888M Frendo Sara An External Corporate Social Responsibility Audit Framework for Large Maltese Companies. 438288M Galea Jessica The Relevance of Local Insurance Comapanies' Financial Statements to Corporate Policyholders and Insurance Brokers when taking out an insurance policy 385688M Galea Mario The Role of the Maltese Internal Auditor in Operational Auditing: An Assessment 46888M Gatt Gregory The use of Altman's Z-score as a performance indicator: A local case study 253988M Gauci John Paul Budgeting and control within the "Building and sustaining the R&I enabling framework" in Malta 444988M Grima Aarona The Role of the Financial Controller in the Internal Controls of Non- Bank Maltese Equity Listed Companies 26788G Grima Svetlik The Development of GAPSE from Users' Perspective: An Investigation. 553488M Grixti Benjamin Luke VAT and Immoveable Property: An Analysis of its Potential Treatment and Purpose 531088M Mackay Eric Evaluating the use of transfer pricing in the local pharmaceutical industry: a management accounting perspective 390488M Mallia Luke The Audit and Regulatory Environment of Professional Investors found in Malta 192988M Mamo Stephanie The Role of Small and Medium-Sized Practices in the Provision of Financial and other Advice to Local Small Businesses 1360 1361 1362 1363 1364 1365 1366 1367 1368 1369 1370 1371 1372 1373 1374 11BAC057 11BAC058 11BAC059 11BAC060 11BAC061 11BAC062 11BAC063 11BAC064 11BAC065 11BAC066 11BAC067 11BAC068 11BAC069 11BAC070 11BAC071 15588G Mejlaq Sammy Late Payment of Trade Credit: An Analysis of its Effects and Causes in the Local Commercial Environment 202388M Mercieca Christian Beverage Cost Control in Local Four-Star Hotels 382388M Mercieca Christine The Internal Control Procedures of the Purchasing Cycle of a Maltese Hotel Group: A Case Study 300488M Micallef Nadya Business Intelligence and its Relationship with the Accounting Function: A Local Study 553988M Micallef Tracienne An Evaluation of the Risk Management Process in the Granting of Credit by Local SMEs 436488M Mizzi Ryan Estimating the Cost of Equity Applicable in the Maltese Context: An Analysis 433588M Muscat Angele Income Tax Implications of Leasing in Malta 283588M Muscat Matthew The use of KPIs and other Performance Indicators: The Case of the Water Services Corporation 328788M Pace Nerissa Merchants Shipping Tonnage Tax Regime: A Comparative Study 558388M Polidano Kristina The Understandability of Bond Prospectuses: A Qualitative Study of Maltese Individual Investors 160088M Psaila Christine The Internal Audit function of major banks in Malta and its role in Risk Management 261488M Pulis Daniela The Effect of the Financial Crisis on the Cash Flow Statements of Local Manufacture and Tourism Firms 476288M Pulo Ritianne Ethics within the Accountancy Curriculum: The Case in Malta 12989M Rapinett Kurt Examining Cost and Management Accounting Practices and Cash Flow Patterns in an Unorthodox Trading Scenario: A Case Study 393088M Saliba Jean Paul Implications of Introducing Assurance Reporting on Controls at Servcie Organisations in the Online Gaming Industry 1375 1376 1377 1378 1379 1380 1381 1382 1383 1384 1385 1386 1387 1388 1389 11BAC072 11BAC073 11BAC074 11BAC075 11BAC076 11BAC077 11BAC078 11BAC079 11BAC080 11BAC081 11BAC082 11BAC083 11BAC084 11BAC085 11BAC086 242788M Sammut Josef Value for Money Auditing within id-Dar tal-Providenza 59288M Schembri Andrew The use of CAATS by the Big Four Audit Firms in the audit of Public Interest Entities 502788M Schembri Donatella Costing techniques, price-setting and profitability analysis in the SPA industry An evaluation 110488M Schembri Simon From "IAS 18: Revenue" to the Exposure Draft "Revenue Recognition from Contracts with Customers": The position of the Maltese Software Industry 191088M Scicluna Shanelle Linked Long Term Contracts of Insurance in Malta: An Analysis of the Direct Tax Implications 469188M Spiteri Xanthe Accounting Standards for Leasing Transactions: The Implications on Government Accounting 10588G Sultana Karl The applicability of Management Accounting Techniques within the Maltese Hotel Industry 353988M Theuma Ruth An Analysis of Foreign VAT refunds: A Maltese Perspective 429488M Vella Edward Cost-cutting practices during the recent financial crisis: A study on Maltese firms 439688M Vella Nicholas Recent Trends in the Going Concern qualification in Malta: An Assessment 330688M Xuereb Rodrick Credit Management within Go plc and its Financial Implications: A Case Study 272388M Xuereb Steven An Evaluation of the Budgeting and Budgetary Control System in Trelleborg Sealing Solutions Malta: A Case Study 335687M Zahra Dex Carlos A Case Study on the Relevance of Indirect Costs (oveheads) allocation in selected SME's in Malta as a basis for decision making 549087M Zammit Christopher Whistleblowing within Maltese Public Service Departments: An Evaluation 547688M Zammit Edward The effectiveness of GAPSE on Maltese businesses and its impact on the accountancy profession. 1390 1391 1392 1393 1394 1395 1396 1397 1398 1399 1400 1401 1402 1403 1404 11BAC087 11BAC088 11BAC089 327188M Zammit Emily Airline Pricing - A Case Study 363088M Zammit Josianne Letters of Undertakings and Inquiry 320188M Zammit Sharon Two Auditors, One Public Client: The NAO/IAID Relationship in Malta 1405 1406 1407