Zeff (2007) note four potential impediments to convergence across international borders: the business and financial culture, the accounting culture, the auditing culture, and the stock market culture.  

In some European countries auditors are more likely to issue qualified reports when companies depart from the national standards, than auditors in the US.  

The Evans et al. (2015) study compares earnings management among 4 groups of firms.  

Evans et al. (2015) uses a web-based exercise with inexperienced financial officers.  

This gigantic hailstone has an onion-like appearance with alternating layers of clear and cloudy (rime) ice, reflecting the passage of the hailstones through different regions of a cumulonimbus cloud. The clear portions of the storm developed when the hailstone___________  .

The vast majority of tornadoes in the U.S. are _____________ .

2.2 Study the picture of the fossil, Archaeopteryx which was discovered and classified as a transitional fossil.   TO VIEW THE FOSSIL, CLICK ON THE BUTTON BELOW TO OPEN IT IN A NEW TAB:    

2.1.2 When did the Cenozoic era begin? (2)

  b) Gee ‘n rede vir jou antwoord op vraag 3.4.2 a) (2)

1.4 Each of the following sentences consists of a statement and a reason, separated by the word “because”. For each sentence choose A, B, C, D or E as appropriate.   A-  If both statement and reason are TRUE, and the reason is  a CORRECT EXPLANATION of the statement. B-   If both statement and reason are TRUE, but the reason is an INCORRECT EXPLANATION of the statement. C-  If the statement is TRUE, but the reason is FALSE. D-  If the statement is FALSE, but the reason is TRUE. E-   If both statement and reason are FALSE.   STATEMENT REASON 1.4.1. The right ventricle of the human heart is smaller than the left ventricle BECAUSE less blood has to be pumped around in the pulmonary circulation. [1] 1.4.2 Valves are necessary in all blood circulatory systems BECAUSE they ensure circulation in one direction only. [2] 1.4.3 Blood travels more slowly in a capillary than in a vein BECAUSE Veins are situated closer to the heart [3] 1.4.4 Some diseases cause an increase in tissue fluid called edema BECAUSE more fluid filters through the capillaries than is drained away by the lymphatic system. [4] 1.4.5 The rhythmical contraction of the heart takes place without stimulation from an external source BECAUSE the heartbeat arises within the heart itself. [5] 1.4.6 The contraction of the right atrium puts blood under pressure BECAUSE the tricuspid valve between the left atrium and left ventricle opens. [6]       (12)