UNIVERSITY OF MALTA FACULTY OF ECONOMICS, MANANGEMENT AND ACCOUNTANCY DEPARTMENT OF ACCOUNTANCY DISSERTATION TITLES MASTER IN ACCOUNTANCY YEAR 2 COURSE GROUP: 2012/2014 CHAIRMAN: EXTERNAL EXAMINER: Departmental number Library number 1562 14MACC001 Rank Surname 29 Abela Name Jessica ID No 28992M Dissertation Title Liquidity and Credit Management Policy and Procedures in the Maltese Construction Industry Lorraine 67792M The Impact of Changes in External Reporting Requirements for Maltese Companies, in View of the Single Accounting Directive (2013/34/EU) Master in Accty Part-time 6 Agius Justine 592691M Dysfunctional Audit Behaviour in Maltese Audit Caruana Firms External Auditing 2 Apap Justine 360791m Procurement within the Local Public Sector Caruana Public Sector Accounting and Auditing 17 Apap David 304391M Financing of SMEs in Malta - A Critical Evaluation Lino Soler Corporate Finance/Financial Management 43 Aquilina Janise 18692(M) Tax Morality - Assessing the Legality of Tax Avoidance against Its Morals Xuereb Taxation 48 Arpa Raissa 344291(M) Communication of the Modified Audit Report in Baldacchino Malta External Auditing 72 Attard Lorica 34891G Outsourcing of the Finance Function of Companies in Malta - An Evaluation Cassar Accountancy Profession in Malta 81 Attard 40 Maria 408891M Cash Management within Remote Gaming Companies Registered in Malta - A Critical Evaluation Soler Corporate Finance/Financial Management Abela 1563 1564 1565 1566 1567 1568 1569 1570 14MACC002 Advisor Baldacchino Mr Peter J. Baldacchino Professor Mike Tayles Subject Area Corporate Finance/Financial Management 14MACC003 14MACC004 14MACC005 14MACC006 14MACC007 14MACC008 14MACC009 MARK 1571 1572 32 Attard 49 Maria 495091M Internal Audit Effectiveness and its Barriers in Maltese Public Limited Companies - An Assessment 65 Azzopardi Ian 318191m Taxation of Cross Border Intra-group Financing: Said Formosa The Case for Malta Taxation Stephanie 173090M Credit Risk Disclosures by Banks: An Analysis Master in Accty Part-time 62 Baldacchino Justin 0220891M The Applicability of a Corporate Governance Index for Maltese Listed Entites - An Assessment Caruana Corporate Governance 19 Bonanno Sandro 108091M Accounting Choice by Maltese Unlisted Public Limited Companies: An Analysis Caruana Public Sector Accounting and Auditing 67 Bonavia Graziella 253991(M) Audit Service Quality, Client Satisfaction and Client Loyalty- Evidence from Malta Spiteri Bailey External Auditing 42 Bonello Maria 55291M Staff Rotation and the Finance Department of Maltese Listed Companies- An Analysis Baldacchino Corporate Finance/Financial Management 14 Borg Kimberly Ann 460191M Internal Controls within Selected Maltese Baldacchino Shipping Companies and Agents - An Evaluation Internal Auditing and Control 35 Borg Joanne 282491M The Conversion of the LLC into a Co-operative and its Implications - A Maltese Analysis Tabone Cooperative Societies 68 Brincat Keith 133091M Networking by Maltese Co-Operatives and its Major Implications Tabone Cooperative Societies 54 Bugeja Stephanie 197191(M) Ethical Reasoning Levels of Maltese Certified Public Accountants - An Analysis Soler Accountancy Profession in Malta 24 Callus Ryan Joe 371791M Applying Environmental Management Accounting: The ERDF Energy Grant Scheme Experience Debono Management Accounting 22 Camilleri Christine 402491M The Finance Department Role in Risk Management within Maltese Public Limited Companies Borg Other (e.g. Risk Management, I.T.) 39 Camilleri Anastasia 106391M The Impact of FATCA on the Banking Industry in Dingli Malta 14MACC010 Caruana Internal Auditing and Control 14MACC011 WDR Azzopardi WITHDRAWN 14MACC012 1573 1574 1575 1576 1577 1578 1579 1580 1581 1582 1583 withdrawn 14MACC013 14MACC014 14MACC015 14MACC016 14MACC017 14MACC018 14MACC019 14MACC020 14MACC021 14MACC022 14MACC023 Taxation 1584 1585 1587 Paul 19491 G The Boundaries of a European Government as a Caruana Reporting Entity: The Maltese Perspective Public Sector Accounting and Auditing 60 Camilleri Ruben 182291 M The Development of a New Yacht Marina in Malta - A Feasibility Study Soler Corporate Finance/Financial Management Camilleri Louise 147391[M] Accounting for Large-Scale Events Baldacchino Corporate Finance/Financial Management 1 Caruana Jocline 23390(m) Recognition and Measurement Issues in Accounting for Customer Loyalty Programmes in Selected Companies Micallef Accounting Standards Rosalene 180890M Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives Master in Accty Part-time 14MACC024 14MACC025 WDR 1586 57 Camilleri 14MACC026 withdrawn 14MACC027 Caruana 1588 1589 1590 1591 1592 14MACC028 15 Caruana Yanika 561991 M Accounting for Service Concession Caruana Arrangements and the Implications of IPSAS 32 Public Sector Accounting and Auditing 82 Caruana Lara 99391m Impact of the Proposed Amendments to Revenue Recognition on Selected Telecommunications Companies Micallef Accounting Standards 53 Cassar Owen 0120191M Compliance Cost Analysis for SMEs in Malta Said Formosa Taxation 56 Cassar William 160400L The Pharmaceutical Industry in Malta: A Fiscal Perspective Said Formosa Taxation Francesca 597491m The Internal Controls of the Revenue Cycle of a Baldacchino Maltese Five Star Hotel - A Case Study 49 Cortis Marisa 0246491M Selected Treasury Management Aspects in Group - Related Maltese Listed Companies Baldacchino Corporate Finance/Financial Management 58 Cortis Amanda 548891(M) The Role of Management Accounting in a Merger - A Case Study Debono Management Accounting 64 Cremona Jean-Claude 162391M The Perspective of FIMBank Plc Individual Shareholders Regarding Management Commentary - A Survey Grixti Financial Accounting Ian Carl 297091M Yardstick to Success - Maltese Big4 Perceptions Kenely on the Emotionally Intelligent Accountant 14MACC029 14MACC030 14MACC031 14MACC032 7 Ciantar 1593 1594 1595 1596 Internal Auditing and Control 14MACC033 14MACC034 14MACC035 14MACC036 9 Cutajar 1597 To present in 2014/5 14MACC037 Accountancy Profession in Malta 1598 1599 1600 1601 1602 1603 1604 1605 1606 1607 1608 1609 1610 1611 27 Debono Alessia 267791 The Adoption of Cloud Computing by the Local Cassola Audit Firms Other (e.g. Risk Management, I.T.) 59 Degiorgio Clayton 270891M Performance Measurement in Maltese Local Councils - A Balanced Scorecard Approach Debono Public Sector Accounting and Auditing 80 Deguara Dario 502091(m) Board Committees in Maltese Banks: An Analysis Caruana Corporate Governance 71 Demanuele Dorian 102391M Tendering for External Audits in Public Entities - Baldacchino An Investigation External Auditing 66 Diacono Ilenia 55991(M) External Whistleblowing by Maltese Auditors - Baldacchino An Assessment Law 13 Farrugia Kurt 493291 M Management Accounting Techniques in the Remote Gaming Industry Management Accounting 30 Farrugia Clayton 236791M An Analysis of the Impact of IFRS 13 Fair Value Micallef Measurement on Local Listed Entities Accounting Standards 37 Farrugia Dorianne 192991 (M) Management Commentary in Maltese Listed Companies: A Preparers' Perspective Grixti Financial Accounting 40 Farrugia Nadine 150091 M Financing through JEREMIE the Bank's and Users' PerspecƟves - An Analysis Baldacchino Corporate Finance/Financial Management 51 Farrugia Brady 507690M The Utilisation of the Government Financial Report by Parliamentary Members Caruana Public Sector Accounting and Auditing 46 Fenech Christian 365691M The Interaction between Internal Auditors and Tabone the Audit Committee - A Maltese Perspective 52 Fenech Jasmine 422891M Fundraising in Voluntary Organisations in Malta: An Analysis 5 Finch Ryan 196191M The Extent of Job Mobility of Maltese CPAs and Baldacchino its Significance to the Accountancy Profession 50 Galea Sean 434591M Career Specialisation for the Maltese CPA - An Analysis 14MACC038 14MACC039 14MACC040 14MACC041 14MACC042 Debono 14MACC043 14MACC044 14MACC045 14MACC046 14MACC047 Corporate Governance 14MACC048 Caruana Other (e.g. Risk Management, I.T.) 14MACC049 Accountancy Profession in Malta 14MACC050 14MACC051 Cassola Accountancy Profession in Malta 8 Gatt 1612 1613 1614 1615 1616 1617 1618 1619 1620 1621 1622 1623 1624 1625 Yanika 203491M Bureaucracy in the Accounting Function of Government Entities Caruana Public Sector Accounting and Auditing 18 Gauci Christina 376391M The Implications of Financial Journalism on the Baldacchino Maltese Stock Market - An Analysis Corporate Finance/Financial Management 38 Gauci Vanessa 466791(M) Weaknesses Disclosed in the NAO Audit Report Tabone Regarding Local Councils - A 2007-2011 Analysis Public Sector Accounting and Auditing 69 Grech Christabelle 393691(M) Nineteen Years from the Introduction of VAT in Grixti Malta - Its Impact on Zejtun Businesses Taxation 55 Grima Raisa 171991(M) Own Risk and Solvency Assessment Perceptions of the Local Insurance Market Grech Other (e.g. Risk Management, I.T.) 79 Lia Antonella 567790 M The Implications of Audit Structure Methodology - A Local Study Tabone External Auditing 28 Maggi Valentina 572191M Selected Internal Controls in a Maltese Bakery Production Company - A Case Study Camilleri Internal Auditing and Control 74 Magri Sheryl Ann 158491M Creating a Non-Financial Reporting Framework Dingli for Companies in Malta Other (e.g. Risk Management, I.T.) 10 Mallia Marjana 0084191M The Usefulness of a Set of Financial Statements Grixti for Bank Managers - A Local Case Study Financial Accounting 63 Mamo Alicia 300791 (M) The Use and Usefulness of Investment Appraisal Soler Techniques in Non-Financial Services Maltese Listed Companies Corporate Finance/Financial Management 20 Muscat Elizabeth 102991M Virtual Accounting in Malta - A Study Cassola Other (e.g. Risk Management, I.T.) 36 Muscat Lara 0541191(M) BEPS and the Digital Economy - A Maltese Perspective Xuereb Taxation 47 Muscat Annaliza 543090M A Comparative Study of Statements of Cash Flows Amongst European Commercial Banks Grixti Accounting Standards 75 Muscat Antoinette 213391 M The European Commission Proposal on the VAT Xuereb Treatment of Vouchers - A Maltese Perspective 14MACC052 14MACC053 14MACC054 14MACC055 14MACC056 14MACC057 Delayed 14MACC058 14MACC059 14MACC060 14MACC061 14MACC062 14MACC063 14MACC064 14MACC065 Taxation 4 Portelli 1626 1627 1628 1629 1630 1631 1632 Daniel 440291M Installing Time-Driven ABC in a Printing Press- A Debono Case Study Management Accounting 34 Portelli Rebecca 190291M Recent Trends in Internal Auditing Standards and their Application in Malta Baldacchino Internal Auditing and Control 21 Said Chantiane 1292G EU Funding in Gozo - An Analysis Baldacchino Other (e.g. Risk Management, I.T.) 25 Saliba Lilianne 25691(G) Accounting for Financial Instruments by the Government of Malta Caruana Public Sector Accounting and Auditing 31 Sammut Sabrina 73391M Budgeting and Planning within the Ministry for Caruana Transport and Infrastructure Public Sector Accounting and Auditing 45 Sammut Braden 572791M Party State Funding and its Implications for Financial Reporting - The Perception of the Maltese Electorate Financial Accounting 78 Sciberras Daniel 513691M Investing to Satisfy ECO-Certification Criteria - A Debono Case Study Corporate Finance/Financial Management Charlotte 457391m The Policing of Fraud and the Role of Maltese Auditors: An Investigation External Auditing 61 Scicluna Karl 34691 G The Valuation of Gozo Channel Company Ellul Limited for Potential Privatization - An Analysis Corporate Finance/Financial Management 16 Seisun Analise 193891 (M) Caruana Intellectual Property and its Financial Management at the University of Malta - A Case Study Corporate Finance/Financial Management 44 Spiteri Paul 386891(m) Activity Cost Control and Project Scheduling in Debono the Construction Industry - A Case Study Management Accounting 76 Theuma Daniel 216291M Restructuring a Franchising Company in Malta- Baldacchino A Case Study Corporate Finance/Financial Management 26 Vassallo Aloisia 255291 (M) A Boutique Hotel in a Heritage City and its Potential: A Financial Appraisal Corporate Finance/Financial Management 11 Vella Jessica 215391(M) A Tax Regulatory Framework for Food - Related Said Formosa Taxes in Malta - An Analysis 14MACC066 14MACC067 14MACC068 14MACC069 14MACC070 14MACC071 14MACC072 3 Scicluna 1633 1634 1635 1636 1637 1638 1639 Grixti Baldacchino 14MACC073 14MACC074 14MACC075 14MACC076 14MACC077 Tabone 14MACC078 14MACC079 Taxation 1640 1641 1642 1643 1644 1645 12 Vella Margaret Anne3192G Accounting for Revenue by the Government of Caruana Malta Public Sector Accounting and Auditing 41 Vella Paul 102790M An Analysis of the Comparability within the Financial Statements of Maltese Band Clubs Grixti Financial Accounting 33 Xuereb Georges 428491M The Software Selection and Review Processes for an Accounting Information System by Maltese Firms Cassola Other (e.g. Risk Management, I.T.) 77 Xuereb Joanna 424891(M) Corporate Social Responsibility Reporting in local IT Listed Companies - An Analysis Caruana Public Sector Accounting and Auditing 23 Zahra Josianne 223991M Manufacturing Companies in Malta Benefitting Caruana from ERDF schemes administered by Malta Enterprise: An Analysis Other (e.g. Risk Management, I.T.) 70 Zarb Jessica 505691 (m) VAT Harmonisation in the EU vis-a-vis VAT Fraud: A Maltese Scenario Taxation 14MACC080 14MACC081 14MACC082 14MACC083 14MACC084 14MACC085 Criminale