Academic literature on the topic 'Committee Member Characteristics'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Committee Member Characteristics.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Journal articles on the topic "Committee Member Characteristics"
1
Ni Made Dwi Ratnadi, I. Nyoman Wijana Asmara Putra,. "Institutional Ownership, Characteristics of the Audit Committee and Information Power Earnings." Jurnal Akuntansi 22, no. 3 (November 7, 2018): 405. http://dx.doi.org/10.24912/ja.v22i3.396.
Full textAbstract:
The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking institutional ownership, and shareholding by banks positive effect on the informativeness of earnings. Competence audit committee members in the fields of accounting and finance, and frequency of meetings held positive effect on informativeness of earnings. However, the proportion of independent directors on the audit committee does not affect to the earnings informativeness.
2
Price, Jean B., and Nancy Lankton. "A Framework and Guidelines for Assessing and Developing Board-Level Information Technology Committee Charters." Journal of Information Systems 32, no. 1 (January 1, 2017): 109–29. http://dx.doi.org/10.2308/isys-51674.
Full textAbstract:
ABSTRACT IT governance is important to the success of most business enterprises. One form of IT governance is the use of board-level IT committees. This study examines committee charters, which are the basic foundation for an effective committee. Based on prior literature and theory, we develop a framework and six propositions for assessing IT committee charter components including committee characteristics, member characteristics, and roles and responsibilities. We test the propositions by exploring the IT committee charters and information from other sources for 23 Fortune 500 companies. We find that most IT committees have more members and meet more often than required by the charter. All but one committee has at least one member with IT expertise as defined in our study. Also, most roles and responsibilities are focused on the five IT governance focus areas prescribed by the Information Technology Governance Institute. However, the roles are not consistently specified in all charters. Suggestions for future research and guidelines for practice are provided.
3
Braswell, Mike, Roger B. Daniels, Mark Landis, and Chun-Chia (Amy) Chang. "Characteristics Of Diligent Audit Committees." Journal of Business & Economics Research (JBER) 10, no. 4 (March 23, 2012): 191. http://dx.doi.org/10.19030/jber.v10i4.6895.
Full textAbstract:
The mounting attention given to audit committees following a series of corporate financial reporting failures has resulted in numerous provisions within Sarbanes Oxley Act (SOX hereafter) of 2002. The SOX addresses aspects of the audit committee, including its authority and composition characteristics, but the requirement for minimum meeting frequency for the audit committee member was absent from the final SOX provision despite the recommendations of regulators. Since audit committee activity, or degree of audit committee diligence, is determined by the audit committee itself, we investigate various firm-level and governance attributes that likely influence audit committees choice to meet more often than anticipated. After analyzing a sample of 2,715 firm-year observations spanning fiscal years 1998-2003, we find that audit committee diligence is positively associated with audit committee attributes such as financial expertise, but negatively association with audit committee tenure, suggesting that efficiency gains are enjoyed by audit committees as they become more familiar with firm-specific reporting issues. We also document positive associations between audit committee diligence and both governance and agency cost variables. Finally, we document a significant increase in audit committee diligence in the years following the implementation of the SOX 2002 provisions.
4
Abbott, Lawrence J., Susan Parker, and Gary F. Peters. "Audit Committee Characteristics and Restatements." AUDITING: A Journal of Practice & Theory 23, no. 1 (March 1, 2004): 69–87. http://dx.doi.org/10.2308/aud.2004.23.1.69.
Full textAbstract:
This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood of financial restatement. We examine 88 restatements of annual results (without allegations of fraud) in the period 1991–1999, together with a matched pairs control group of firms of similar size, exchange listing, industry and auditor type. We find that the independence and activity level (our proxy for audit committee diligence) of the audit committee exhibit a significant and negative association with the occurrence of restatement. We also document a significant negative association between an audit committee that includes at least one member with financial expertise and restatement. To test the robustness of the results we also consider a sample of 44 fraud and no-fraud firms and arrive at largely similar findings. Our results underscore the importance of the BRC's recommendations as a means of strengthening the monitoring and oversight role that the audit committee plays in the financial reporting process.
5
Al-Absy, Mujeeb Saif Mohsen, Ku Nor Izah Ku Ismail, and Sitraselvi Chandren. "Audit committee chairman characteristics and earnings management." Asia-Pacific Journal of Business Administration 11, no. 4 (October 7, 2019): 339–70. http://dx.doi.org/10.1108/apjba-10-2018-0188.
Full textAbstract:
Purpose The purpose of this paper is to examine the influence of the characteristics of audit committee chairman (ACC) (tenure, age, gender, ethnicity, accounting expertise and directorship) on earnings management (EM) practices. Design/methodology/approach The Jones model and modified Jones model by Dechow et al. (1995) were used to determine the discretionary accruals (DA) of 288 Malaysian listed firms with lowest positive earnings for the years 2013‒2015. Findings The results of the ordinary least squares regression indicate that only tenure, gender and ethnicity of the ACC are associated with DA. A further test was conducted by dividing firms into two groups: firms whose boards are chaired by a family member and firms whose boards are chaired by a non-family member. The results reveal that it is possible for firms whose boards are chaired by family members to cause the corporate governance (CG) mechanisms, particularly the audit committee, to lose their effectiveness in overcoming the EM problem. In addition, robustness tests were conducted by using panel data regression, where the results were found to be similar to the original regression results. Originality/value This study alerts policymakers, firms and their stakeholders, as well as researchers, regarding the importance of having an independent board chairman, who has no relationship with any directors or major shareholders, as this may hinder the effectiveness of CG mechanisms in curbing EM, especially in emerging countries, such as Malaysia, where it is very difficult to stop members of the family from becoming board directors.
6
ERZURUMLU, YAMAN, and GURCAN AVCI. "Audit Committee Member Characteristics and Committee Effectiveness: Evidence from Turkish Banking Sector." International Journal of Monetary Economics and Finance 13, no. 5 (2020): 1. http://dx.doi.org/10.1504/ijmef.2020.10030104.
Full text
7
Erzurumlu, Yaman, and Gurcan Avci. "Audit committee member characteristics and committee effectiveness: evidence from Turkish banking sector." International Journal of Monetary Economics and Finance 13, no. 4 (2020): 341. http://dx.doi.org/10.1504/ijmef.2020.109996.
Full text
8
Abbott, Lawrence J., Susan Parker, Gary F. Peters, and K. Raghunandan. "The Association between Audit Committee Characteristics and Audit Fees." AUDITING: A Journal of Practice & Theory 22, no. 2 (September 1, 2003): 17–32. http://dx.doi.org/10.2308/aud.2003.22.2.17.
Full textAbstract:
This study examines the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit fees will be positively associated with audit committee independence, financial expertise, and meeting frequency. We examine a sample of 492 nonregulated, Big 5-audited firms that filed proxy statements with the SEC in the period from February 5, 2001 to June 30, 2001. We find that audit committee independence (defined as an audit committee comprised entirely of outside, independent directors) and financial expertise (defined as an audit committee containing at least one member with financial expertise) are significantly, positively associated with audit fees. This is in contrast to the findings of Carcello et al. (2002a), who find that audit committee characteristics are not significant in the presence of board-related variables. Meeting frequency (defined as an audit committee that meets at least four times annually) was not associated with higher audit fees at conventional levels. This evidence is consistent with audit committees taking actions within their span of control to ensure a higher level of audit coverage.
9
Qu, Charlotte Tianshu. "Board Members With Style: The Effect of Audit Committee Members and Their Personal Styles on Financial Reporting Choices." Journal of Accounting, Auditing & Finance 35, no. 3 (February 14, 2018): 530–57. http://dx.doi.org/10.1177/0148558x17752804.
Full textAbstract:
This article studies whether audit committee members and chairpersons exhibit individual-specific “styles” that affect corporate financial reporting practices. I track 2,941 audit committee members and 683 chairpersons across firms over time, and test whether member (chair)-specific factors explain firms’ accounting choices. I find that member and chairperson “style” (captured by fixed effects) is significant in explaining a firm’s probability of accounting misstatements and earnings management, and the effects are not explained away by observable member (chairperson) characteristics found by prior literature, or by the effects of CEOs or CFOs.
10
Windram, Brian, and Jihe Song. "Non-executive directors and the changing nature of audit committees: Evidence from UK audit committee chairmen." Corporate Ownership and Control 1, no. 3 (2004): 108–15. http://dx.doi.org/10.22495/cocv1i3p10.
Full textAbstract:
In this paper we provide a descriptive summary of a postal survey of FT 500 UK company audit committee chairman on the operations of UK audit committees. The survey represents an “insider view” of the activities of audit committees and the characteristics of non-executive directors and contributes to the continuing debate on corporate governance reforms. In particular we report on company boards and their composition, audit committee chairman and their outside directorships, financial literacy and remuneration and various aspects of audit committee activity. Our survey shows that UK audit committees and corporate boards have undergone many changes in the last decade since the last comprehensive survey reported in Collier (1992). Our study on the current level of activity within major UK corporate audit committees deepens understanding of the roles and characteristics of non-executive directors and the operation of UK audit committees. In particular our survey shows that there is a significant shift in audit committee activities from the traditional financial reporting role to a greater focus on internal control and risk management. Independence is overwhelmingly seen as the most significant attribute of an audit committee member. Lack of time is perceived to be the greatest impediment to audit committee effectiveness but pressure from executives and an unclear remit are surprisingly prevalent problems even after ten years of corporate governance reforms.
Dissertations / Theses on the topic "Committee Member Characteristics"
1
Sharma, Vineeta Divesh, and N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.
Full textAbstract:
The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechanisms on financial restatements. The results of these studies however, are mixed and possibly explained by their narrow focus and omitted variables that could influence the effectiveness of audit committees. Consequently, this study examines the effects of independent audit committee member characteristics and auditor independence on financial restatements. Specifically, this study investigates the relationship between the likelihood of financial restatements and: (1) the expertise of the independent audit committee members, (2) the expertise and diligence of the independent audit committee members, (3) the reputation of the independent audit committee members, (4) the interaction effect of expertise, diligence and reputation, (5) the tenure of the independent audit committee members, and (6) the cash compensation paid to independent audit committee members. Prior studies have not investigated some of these variables or the interaction effects of independent audit committee member characteristics on financial restatements. This study also investigates the association between auditor independence and financial restatements. The SEC alleges that an increasing number of audit failures are due to the lack of auditor independence. One of the major sources of the lack of auditor independence is the auditors economic dependency on the client. The provision of non-audit services increases the financial reliance of the auditor on the client. As a result, the auditor may become reluctant to raise issues with the preparation of the financial statements at the risk of foregoing the lucrative non-audit services fees. The SEC believes that longer audit firm tenure can also impair auditor independence and Section 203 of the Sarbanes-Oxley Act suggests periodic audit firm rotation. Therefore, auditor independence was measured as: (1) fees paid to the auditor, and (2) audit firm tenure. Finally, this study extends the prior literature by studying the interaction effects of independent audit committee member characteristics and auditor independence on financial restatements. This interaction effect is important because the external auditor and the audit committee are regarded vital governance mechanisms that interact and exchange dialogue in the performance of their respective oversight of the financial reporting process. Prior research has not investigated this important interaction effect. The sample of the study comprises 69 U.S. publicly listed companies that announced their restatement from 1 January 2001 to 31 December 2002. These companies were matched with 69 non-restatement companies based on industry and size. The data for the study is derived from SEC filings such as Form 10-K and DEF 14A, and Compustat. The univariate results show that compared to restatement firms, non-restatement firms generally have effective audit committee characteristics. The audit committees of non-restatement firms have members who are experts, diligent, reputable and appropriately compensated. They also pay lower non-audit services and total fees, and have audit firms with longer tenure. The multivariate results show that after controlling for other governance structures and firm specific non-governance variables, the likelihood of financial restatements is related to independent audit committee member characteristics and auditor independence. Specifically, the likelihood of financial restatements decreases when independent audit committee members are: (1) experts, (2) experts and diligent, (3) reputable, (4) experts, diligent and reputable, and (5) appropriately compensated. The audit committee member tenure variable is insignificant. In relation to the auditor independence variables, the multivariate results show that the likelihood of financial restatements increases when the non-audit services and total fees generated by the client are higher. On the other hand, the likelihood of financial restatements decreases when audit firm tenure is longer. The empirical results of this study suggest that independent audit committees are more effective overseers of the corporate financial reporting and auditing processes when: they comprise majority experts, they meet regularly, their members are reputable, and audit committee members are appropriately compensated. On the other hand, external auditors are not deemed to be effective overseers of the corporate financial reporting process when the non-audit services and total fees generated by the client are higher but are effective when audit firm tenure is long. The results support the SECs concerns regarding the provision of non-audit services impairing auditor independence. The results also support the Sarbanes-Oxley Act of 2002 which under Section 201 prohibits external auditors from providing certain non-audit services to its audit client. Overall, these results support the regulatory efforts to increase the quality of financial reporting by enhancing the corporate governance process related to audit committees and auditor independence. However, the results do not support calls to limit the tenure of the auditor. The results of the multivariate interaction effects suggest that, after controlling for other governance structures and firm specific non-governance variables, when the non-audit services and total fees generated by the client are higher, the likelihood of financial restatements increases under conditions when the audit committee is not effective (a non expert audit committee, an audit committee that does not meet regularly, an audit committee whose members are not reputable or an audit committee that is not appropriately compensated). The implication of this result is that it provides evidence of conditions under which restatements take place. Knowledge of such conditions could aid regulators further improve the financial reporting process and corporate governance. This knowledge will support regulators in revising policies that ensure audit committee members are not only independent but also comprise other critical qualities. These improvements to the audit committee coupled with the existing regulations on the provision of non-audit services suggest a companys governance will be more effective. Overall, the results extend current knowledge in the sparse but growing literature related to financial restatements and corporate governance, and extend our understanding of the effectiveness and interaction of governance mechanisms in reducing financial restatements.
2
Sharma, Vineeta Divesh. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366715.
Full textAbstract:
The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechanisms on financial restatements. The results of these studies however, are mixed and possibly explained by their narrow focus and omitted variables that could influence the effectiveness of audit committees. Consequently, this study examines the effects of independent audit committee member characteristics and auditor independence on financial restatements. Specifically, this study investigates the relationship between the likelihood of financial restatements and: (1) the expertise of the independent audit committee members, (2) the expertise and diligence of the independent audit committee members, (3) the reputation of the independent audit committee members, (4) the interaction effect of expertise, diligence and reputation, (5) the tenure of the independent audit committee members, and (6) the cash compensation paid to independent audit committee members. Prior studies have not investigated some of these variables or the interaction effects of independent audit committee member characteristics on financial restatements. This study also investigates the association between auditor independence and financial restatements. The SEC alleges that an increasing number of audit failures are due to the lack of auditor independence. One of the major sources of the lack of auditor independence is the auditor’s economic dependency on the client. The provision of non-audit services increases the financial reliance of the auditor on the client. As a result, the auditor may become reluctant to raise issues with the preparation of the financial statements at the risk of foregoing the lucrative non-audit services fees. The SEC believes that longer audit firm tenure can also impair auditor independence and Section 203 of the Sarbanes-Oxley Act suggests periodic audit firm rotation. Therefore, auditor independence was measured as: (1) fees paid to the auditor, and (2) audit firm tenure. Finally, this study extends the prior literature by studying the interaction effects of independent audit committee member characteristics and auditor independence on financial restatements. This interaction effect is important because the external auditor and the audit committee are regarded vital governance mechanisms that interact and exchange dialogue in the performance of their respective oversight of the financial reporting process. Prior research has not investigated this important interaction effect. The sample of the study comprises 69 U.S. publicly listed companies that announced their restatement from 1 January 2001 to 31 December 2002. These companies were matched with 69 non-restatement companies based on industry and size. The data for the study is derived from SEC filings such as Form 10-K and DEF 14A, and Compustat. The univariate results show that compared to restatement firms, non-restatement firms generally have effective audit committee characteristics. The audit committees of non-restatement firms have members who are experts, diligent, reputable and appropriately compensated. They also pay lower non-audit services and total fees, and have audit firms with longer tenure. The multivariate results show that after controlling for other governance structures and firm specific non-governance variables, the likelihood of financial restatements is related to independent audit committee member characteristics and auditor independence. Specifically, the likelihood of financial restatements decreases when independent audit committee members are: (1) experts, (2) experts and diligent, (3) reputable, (4) experts, diligent and reputable, and (5) appropriately compensated. The audit committee member tenure variable is insignificant. In relation to the auditor independence variables, the multivariate results show that the likelihood of financial restatements increases when the non-audit services and total fees generated by the client are higher. On the other hand, the likelihood of financial restatements decreases when audit firm tenure is longer. The empirical results of this study suggest that independent audit committees are more effective overseers of the corporate financial reporting and auditing processes when: they comprise majority experts, they meet regularly, their members are reputable, and audit committee members are appropriately compensated. On the other hand, external auditors are not deemed to be effective overseers of the corporate financial reporting process when the non-audit services and total fees generated by the client are higher but are effective when audit firm tenure is long. The results support the SEC’s concerns regarding the provision of non-audit services impairing auditor independence. The results also support the Sarbanes-Oxley Act of 2002 which under Section 201 prohibits external auditors from providing certain non-audit services to its audit client. Overall, these results support the regulatory efforts to increase the quality of financial reporting by enhancing the corporate governance process related to audit committees and auditor independence. However, the results do not support calls to limit the tenure of the auditor. The results of the multivariate interaction effects suggest that, after controlling for other governance structures and firm specific non-governance variables, when the non-audit services and total fees generated by the client are higher, the likelihood of financial restatements increases under conditions when the audit committee is not effective (a non expert audit committee, an audit committee that does not meet regularly, an audit committee whose members are not reputable or an audit committee that is not appropriately compensated). The implication of this result is that it provides evidence of conditions under which restatements take place. Knowledge of such conditions could aid regulators further improve the financial reporting process and corporate governance. This knowledge will support regulators in revising policies that ensure audit committee members are not only independent but also comprise other critical qualities. These improvements to the audit committee coupled with the existing regulations on the provision of non-audit services suggest a company’s governance will be more effective. Overall, the results extend current knowledge in the sparse but growing literature related to financial restatements and corporate governance, and extend our understanding of the effectiveness and interaction of governance mechanisms in reducing financial restatements.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Department of Accounting, Finance and Economics
Griffith Business School
Full Text
3
YU, MIN-CHEN, and 余敏辰. "Audit Committee Members’ Characteristics and Real Activities Management." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/8sxs85.
Full textAbstract:
碩士國立高雄應用科技大學
會計系
105
In order to strengthen corporate governance, Taiwan amended Securities and Exchange Act to introduce independent directors and audit committee system in 2006, and gradually expand the mandatory establishment of the audit committee. So the audit committee will play the most important role of supervision in the future corporate governance mechanism. This study used real activities management to examine the supervisory of audit committee. The sample is the listed company in Taiwan from 2009 to 2015. First, we test the relationship between the company setting up the audit committee and the real activities management, also consider the problem of selection bias. And further examine whether the characteristics such as gender, education and professional background of the audit committee members will help to enhance the supervisory capacity. The empirical results show that audit committee has no significant impact on real activities management when the selection bias is considered. And the higher proportion of the accounting or financial experts in audit committee lead to higher manipulation of real activities management. The gender and eduaction of the audit committee members are not significantly related to real activities management.
4
Khalifa, H. Abdulfattah Mohamed G. "The Effect of Board and Audit Committee Characteristics on the Financial Performance of United Arab Emirates Firms." Thesis, 2018. https://vuir.vu.edu.au/37857/.
Full textAbstract:
Corporate governance has received a great deal of attention because of financial scandals and corporate failures, such as with Enron, WorldCom, Global Crossing and Arthur Andersen, to name a few. Although previous studies have explored the relationship between corporate governance and financial performance, limited research exists on the effects of corporate governance on financial performance in the United Arab Emirates (UAE). The main purpose of this study was to study the effects of corporate governance—comprising board characteristics and audit committee characteristics—on the financial performance of listed companies in the UAE, covering the period from 2006 to 2015. In addition, this study undertook a comparison of the changes to corporate governance practices, based on the UAE corporate governance codes, for three different periods of time between 2006 to 2007, 2009 to 2010 and 2013 to 2014. The study sample included 47 listed firms in the UAE.
This research adopted a multi-theoretic approach, incorporating agency theory and resource dependence theory, to develop a context-specific UAE corporate governance framework to guide the study. A multiple regression panel model was employed to examine the effects of corporate governance characteristics on firm financial performance. In addition, an ordinary least squaresmodel, along with analysis of variance testing, was employed to compare the effect of changes to financial performance arising from changes to the UAE corporate governance codes.
The results demonstrated that board size and board meetings had a positive relationship with financial performance, while, from an overall perspective, there was no association between board composition (independent directors) and financial performance. The variables of board members’ education and board members’ experience had an insignificant relationship with firm financial performance. With respect to audit committee characteristics, there was no significant relationship between audit committee size and firm financial performance. However, there were positive relationships between both audit committee composition and audit committee members’ education and firm financial performance. Finally, the number of audit committee meetings had an overall positive association with financial performance.
The two amendments made to the corporate governance code during the study period affected the audit and board committee characteristics, as intended by these amendments. Of these amendments, the second amendment had the most significant effect on board meetings, board members’ education, board members’ experience, audit committee meetings and audit committee members’ education.
The potential policy implications arising from the study consist of the following: (i) rationalising audit committee size to help improve firm financial performance; (ii) firms to employ directors with a more diverse skill set to enhance board effectiveness; (iii) strengthening corporate governance reporting; (iv) specifying a maximum proportion of independent board members; (v) requiring all members of the audit committee to be independent to better monitor the performance of the board; and (vi) requiring audit committee members to have a recognised qualification in finance or significant expertise in accounting and financial affairs.
5
WU, CHING-CHING, and 吳菁菁. "The Relation between Audit Committee Members and Supervisors Characteristics and Earnings Quality-Cases of Domestic Banks." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/7qb839.
Full textAbstract:
碩士銘傳大學
會計學系碩士在職專班
105
The purpose of this study aims to explore whether the original supervisory system or new audit committee system could effectively constrain corporate earnings management. The sample period covers 2010 to 21 14. This study first examines the relation between audit committee versus supervisory and corporate earnings management. Furthermore, this study examines the impact of the three characteristics of these two governing systems on restraining earnings management. The above three characteristics include the female proportion, accounting expert proportion, and the level of busyness. The empirical results indicate that audit committee has stronger monitoring effects on restraining the corporate earnings management than supervisors. As for governing members’ characteristics, both audit committee and supervisors could not significantly mitigate the magnitude of banks’ earnings management.
6
Ya-RuYang and 楊雅茹. "A Study of the Relationship between Audit Committee Members’ Characteristics and the Selection of Auditor Industry Specialization." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/h4h545.
Full textAbstract:
碩士國立成功大學
會計學系
102
The authorities amended the Securities Exchange Act in 2006 and introduced the audit committee system to achieve sound corporate governance and strengthen the functions of the board. Auditor selection is one of the major functions of audit committees. To reduce the information asymmetry between companies and investors, audit committees have the responsibility to select high quality and reputable auditors. The purpose of this study is to investigate the association between audit committee member characteristics and auditor industry specialization selection. Audit committee member characteristics which include gender, financial or accounting expertise, other directorship and diligence are investigated. All of the listed and over-the-counter companies in Taiwan with audit committees from 2007 to 2012 are used as a sample to test the hypotheses. The results suggest that:(1) the more financial or accounting experts in an audit committee, the more likely it will be to that an industry-specialist auditor will be selected, (2) the average number of directorships held by directors is negatively associated with auditor industry specialist selection, (3) the number of meetings is negatively associated with auditor industry specialist selection, and (4) firms with female audit committee members are less likely to select an industry-specialist auditor.
7
Owen, John Alexander. "The multivariable relationship among student characteristics at medical school interview, admissions committee members' predictions of career plans, and student career plans at graduation /." Diss., 2000. http://wwwlib.umi.com/dissertations/fullcit/9424477.
Full textBooks on the topic "Committee Member Characteristics"
1
Office, General Accounting. Welfare to work: Participants' characteristics and services provided in JOBS : report to the Ranking Minority Member, Committee on Finance, U.S. Senate. Washington, D.C: The Office, 1995.
Find full text
2
United States. General Accounting Office., ed. Telecommunications: Characteristics and choices of internet users : report to the Ranking Minority Member, Subcommittee on Telecommunications, Committee on Energy and Commerce, House of Representatives. Washington, D.C: The Office, 2001.
Find full text
3
Food Stamp Program: Characteristics of households affected by limit on the shelter deduction : report to the ranking minority member, Subcommittee on Children and Families, Committee on Labor and Human Resources, U.S. Senate. Washington, D.C: The Office, 1997.
Find full text
4
Shugart, Matthew S., Matthew E. Bergman, Cory L. Struthers, Ellis S. Krauss, and Robert J. Pekkanen. Party Personnel Strategies. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192897053.001.0001.
Full textAbstract:
The book develops the notion of “party personnel strategies”, which are the ways in which political parties assign their elected members—their “personnel”—to serve collective organizational goals. Key party goals are to advance a policy brand and maximize seats in the legislature. We offer a theory of how assignments of members to specialized legislative committees contribute to these goals. Individual members vary in their personal attributes, such as prior occupation, gender, and local experience. Parties seek to harness the attributes of their members by assigning them to committees where members’ expertise is relevant; doing so may enhance the party’s policy brand. Under some electoral systems, parties may need to trade off the harnessing of expertise against the pursuit of seats, instead matching legislators according to electoral situation (e.g., marginality of seat) or characteristics of their constituency (e.g., population density). The book offers analysis of the extent to which parties trade of these goals by matching the attributes of their personnel and their electoral needs to the functions of the available committee seats. The analysis is based on a dataset of around 6,000 legislators across thirty-eight elections in six established parliamentary democracies with diverse electoral systems.
5
Drach, Alexis Frédéric. Basel Banking Supervisors and the Construction of an International Standard-Setter Institution. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198782797.003.0010.
Full textAbstract:
From the 1970s on, banking supervision grew in size and importance. Which were the characteristics of the regulatory elite leading this activity? Based on archival material from central banks and supervisory institutions and on a collective biography analysis, this chapter explores the profile of the Basel Committee on Banking Supervision members, their role in the construction of an international regulatory institution, and some of their first achievements. It shows that some Basel Committee members were deeply involved in transnational networks of governance, others used their experience as banking supervisor in the private sector, while still others had a more national-centred career and stayed in the central banking or banking supervision sector. The Basel Committee members were the elite of banking supervisors. Over time, their committee evolved from a club to a standard-setter institution, illustrating the newly acquired influence both of banking supervision and experts and expertise in international financial governance.
6
Finck, Michèle. SNAs in the Contemporary European Union. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198810896.003.0002.
Full textAbstract:
The present chapter introduces the book’s subject of analysis: subnational authorities (SNAs). It will illustrate the highly variegated nature of local and regional authorities in the various Member States, the status and competences of which vary significantly depending on the context at stake. Notwithstanding this diversity, virtually all SNAs share one characteristic: their jurisgenerative capacity. SNAs produce norms that coexist with norms at other levels, including EU law. The chapter subsequently investigates various modes of interaction between SNAs and the European Union, such as SNAs’ participation in the Committee of the Regions. A key mechanism allowing SNAs to exert influence in international relations is their participation in transnational networks.
Book chapters on the topic "Committee Member Characteristics"
1
Xiang, Rui, and Meng Qin. "Female Audit Committee Member’s Characteristics and High Quality External Audit Demand." In Advances in Intelligent Systems and Computing, 857–70. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-1837-4_71.
Full text
2
Swartz, David R. "Chicago 1945." In Facing West, 13–34. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780190250805.003.0002.
Full textAbstract:
This first chapter describes a 1945 Youth for Christ rally of 75,000 evangelicals at Soldier Field in Chicago. Sponsored by the “Business World” committee, a group of entrepreneurs who manufactured glass, roofing supplies, and iron, the religious event combined the most salient characteristics of postwar evangelicalism: religious piety, free enterprise, anticommunism, and patriotism. These characteristics animated the evangelistic and social activism of member institutions in the National Association of Evangelicals in the years after its 1942 founding and the triumph of World War II. Calling themselves “new evangelicals,” their ambitions became important geopolitically, as missionaries and soldiers sought to free souls, people, and enterprise around the world in the service of Christian Americanism.
3
"Personal Characteristics of Effective Boards and Members." In Audit Committee Essentials, 33–39. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119201472.ch3.
Full text
4
"Necessary Characteristics of Audit Committees and Their Members." In Audit Committee Essentials, 75–88. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119201472.ch6.
Full text
5
Jareb, Mario. "KRALJEVSKA JUGOSLAVENSKA VLADA U IZBJEGLIŠTVU 1941. – 1944.: DRŽAVNA USTANOVA ILI SKUP SUKOBLJENIH POJEDINACA I STRANAKA." In Jugoslavija – između ujedinjenja i razlaza: Institucije jugoslovenske države kao ogledalo srpsko-hrvatskih odnosa 1918–1991. Knjiga 2, 79–93. Institut za savremenu istoriju; Hrvatski institut za povijest, 2022. http://dx.doi.org/10.29362/2022.2664.jar.79-93.
Full textAbstract:
The paper examines whether the Royal Yugoslav Government in exile can be observed as a body that represented the Kingdom of Yugoslavia as a whole, or whether it was a group of individuals (or groups) who primarily acted as representatives of individual, national and/or party interests. The government undoubtedly formally existed as the supreme body of state power of the Kingdom of Yugoslavia. The Government did not exercise actual power on the territory of her country, but it represented it in the public and political circles of the Allied countries. One of the fundamental characteristics of the work of government members was the constant conflicts between individual ministers and groups regarding their political preferences and ethnic affiliation. The paper lists numerous sources characteristic of the character of the Government’s activities, which confirm that the primary impression that can be gained by considering the work of the government is the constant conflict between its members, especially the Croatian-Serbian conflict, and accordingly the activities of its members as the activities of individuals and groups that represented their special interests. And yet, until August 1943, all governments were representative in the sense of representing three groups – Serbs, Croats and Slovenes. Then, with the arrival of Božidar Purić’s government, the Government also lost its representativeness. Although presented as a bureaucratic government, it acted without representatives of Croats and Slovenes, with only a short participation of one representative of the HSS as a true representative of the Croats. Several ministers of that government, who were, admittedly, Croats by origin, were, as Yugoslav nationalists and participants in the Chetnik movement of Draža Mihailović, anything but representatives of the Croatian people. In terms of representativeness, Ivan Šubašić’s government was a kind of return to the legitimate representation of Croats and Slovenes, but for a long time Sava Kosanović from the Independent Democratic Party was the only Serb member of the government. Prime Minister Šubašić was assigned the task of negotiating with Tito and his National Committee for the Liberation of Yugoslavia (NKOJ) as the de facto government of the new Yugoslavia. Although formally it was still the Royal Yugoslav government, in view of the completely new relationship towards the NKOJ, the British and the king, it was a government of discontinuity compared to the previous Royal Yugoslav governments in exile.
6
Đurđević, Nenad. "KONVENCIJA O INTEGRISANOM PRISTUPU BEZBEDNOSTI, SIGURNOSTI I USLUGAMA NA FUDBALSKIM UTAKMICAMA I DRUGIM SPORTSKIM DOGAĐAJIMA." In XXI vek - vek usluga i uslužnog prava : Knj. 9, 143–64. University of Kragujevac, Faculty of Law, 2018. http://dx.doi.org/10.46793/xxiv-9.143dj.
Full textAbstract:
Violence at sports events, particularly in football matches, has been for a long time serious problem for all European countries taking various forms with evident tendency of relocating from inside the stadium to surrounding areas including wider urban environment. As a direct reaction to the tragic events at Heysel in 1985 and as the European institutional response to the problem of sports hooligans, the European Convention on Spectator Violence and Misbehaviour at Sports Events and in particular at Football Matches was adopted within the Council of Europe. The Convention has come into force on the 1st November 1985 and since then it has been ratified by 42 Member States (CETS No. 120). Ugly scenes in sports arenas throughout Europe over the past decades has shown that the content of this Convention is inconsistent and, in some respects, contradictory to the approach and good practice that has been established in many European countries for the past several years. That is why it was decided in 2013 to amend the Convention from 1985 and in 2016 the Council of Europe adopted the Convention on an Integrated Safety, Security and Service Approach at Football Matches and Other Sports Events which has come into force on 1st November 2017 (CETS No. 218). This Convention completely replaces the European Convention on Spectator Violence and Misbehaviour at Sports Events and in particular at Football Matches. One of the main characteristics of the Convention is the integrated approach of all involved actors and stakeholders in the fight against violence and misbehaviour in sports arenas, based on three interdependent pillars: safety, security and services. In his paper the author analyses key features and solutions from the Convention No. 218 including the Recommendation Rec (2015) 1 of the Standing Committee on Safety, Security and Service at Football Matches and other Sports Events taking into account the Convention No. 120 referred to in the preamble of the Convention No. 218. Furthermore, the author points to the need and importance of signing and ratifying this Convention for the Republic of Serbia.
7
Shugart, Matthew S., Matthew E. Bergman, Cory L. Struthers, Ellis S. Krauss, and Robert J. Pekkanen. "Party Personnel Strategies." In Party Personnel Strategies, 1–25. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192897053.003.0001.
Full textAbstract:
The chapter introduces the notion of “party personnel strategies.” The concept refers to the process by which political parties allocate their elected members to legislative committees. The theory is grounded in the resource-based view (RBV) of the firm. The legislators are the pool of “personnel” from which the party draws when staffing specialized standing committees of the legislature. Party strategy is conditioned by both policy goals and the imperatives of the electoral system under which seats are won. Parties engage in a “personnel practice,” which is their observed pattern of assigning members with certain individual background characteristics to given committees. The chapter establishes the cases on which the book’s arguments are tested: Britain, Germany, Israel, Japan, New Zealand, and Portugal. The chapter lists the elections and the thirteen major political parties covered for each country.
8
Ian Nzimakwe, Thokozani. "Board Diversity and Its Effects on the Functionality of Boards in South Africa." In Transforming Corporate Governance and Developing Models for Board Effectiveness, 1–23. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-6669-5.ch001.
Full textAbstract:
The structure and composition of the board are determined by the characteristics of an organisation, its environment, and its information needs. If the role of the board is to advise and supervise, this then talks to the relationships that account for its composition so that it may carry out these duties. Boards of directors are now faced with a change in the priority of the functions that must be undertaken by them, with supervision and monitoring being more important than the usual function of administration. The chapter discusses the literature on board diversity, corporate governance, role of the boards of public entities, effectiveness of boards, role of board committees, strategic leadership theory, and the impact of board diversity on board effectiveness. In terms of practical implications, the chapter makes a unique and significant contribution to the functionality of board members in South Africa. The analysis may encourage board nomination committees to seek board diversity beyond the gender and ethnic characteristics of directors.
9
Seraj, Mina, and Aysegul Toker. "Social Network Citizenship." In Cyber Behavior, 84–102. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-5942-1.ch006.
Full textAbstract:
This chapter describes and discusses the specificities of membership commitment to online social networks. While delineating these specificities, we introduce the concept of social network citizenship (SNC) to define the characteristics of committed network members. A conceptual model involving commencement, creation, change, and commitment is developed in order to establish the antecedents of this new concept. In addition, the implications for marketing practice are discussed to reveal how companies can acquire social network citizens to retain their social media marketing strategies successful.
10
Seraj, Mina, and Aysegul Toker. "Social Network Citizenship." In Handbook of Research on Business Social Networking, 339–57. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-61350-168-9.ch017.
Full textAbstract:
This chapter describes and discusses the specificities of membership commitment to online social networks. While delineating these specificities, we introduce the concept of social network citizenship (SNC) to define the characteristics of committed network members. A conceptual model involving commencement, creation, change, and commitment is developed in order to establish the antecedents of this new concept. In addition, the implications for marketing practice are discussed to reveal how companies can acquire social network citizens to retain their social media marketing strategies successful.
Conference papers on the topic "Committee Member Characteristics"
1
Yoshimura, Adriana Akemi, André Mattar, Bruna S. Mota, Carlos Elias Fristachi, Eduardo Carvalho Pessoa, Felipe Eduardo Andrade, Giuliano Tosello, et al. "A MULTICENTRIC STUDY ON BREAST CANCER IN ULTRA YOUNG WOMEN: I – A CLINICAL AND EPIDEMIOLOGIC PICTURE." In Scientifc papers of XXIII Brazilian Breast Congress - 2021. Mastology, 2021. http://dx.doi.org/10.29289/259453942021v31s1045.
Full textAbstract:
Introduction: A substantial number of young women (YW) is affected by breast cancer (BC), an important cause of death in young age. The definition of a YW in a BC context varies in the literature. Considering specific characteristics, such as reproductive factors and hereditary risk, we defined ultra young women (UYW) as women aged 30 years or less. Despite the fact that specialized centers are increasingly providing assistance to UYW with BC, important aspects of the disease in this age remain controversial. Objective: Evaluate clinical and epidemiological characteristics of BC in UYW in the State of São Paulo. Methods: We conducted a multicentric, observational, retrospective study of consecutive BC in UYW patients in nine Services. Only patients with infiltrating BC aged 30 years or less were included. The following data were collected: age, body mass index, parity, hormonal contraception use, history of breast/ovarian cancer in the family, pathological tumor category and clinical staging. Frequency parameters were estimated. The research protocol was approved by the Ethics Committee of all collaborative centers. An informed consent was waived. Results: The study population included 293 patients. Age varied between 19 and 30 years (mean 27.3; median 28). Considering body weight, we found that 37.1% of the patients were overweight or obese. 58.6% were current or past HC users. Nulliparity was referred in 44.4%. 246 cases reported family history of BC which was verified in first degree relatives in 37.9%, while 66 patients referred BC in any member of the family. Only 33 patients went through a multigene testing panel: pathogenic inherited variants were detected in 37.5%. Remarkably, locally advanced tumors were diagnosed in 57.1%. Tumor sizes at diagnosis were: T1-11.8%, T2-33.8%, T3-31.6% T4-19.9% and T4d-2.9%. Clinical axillary lymph nodes evaluation revealed: N0-35%, N1-42.8%, N2-18.7%, and N3-3.5%. Systemic metastases at diagnosis were observed in 29 cases, that were classified as stage IV “de novo” (9.8%). The metastases sites were multiple in 31% and the clinical staging in the diagnosis are later. Conclusion: An unfavorable picture was observed in UYW with BC. We found a high rate of advanced neoplasias, with adverse clinical prognostic factors. To change the present-day scenario, we need to educate the population, enhancing BC awareness and self-body attention since adolescence, besides stimulating the adoption of a healthy lifestyle.
2
Hill, Darren, Yvanna Ireland, Jim Yaremko, Chris Harvey, and Reena Sahney. "Investigation and Adoption of APGA’s Pipeline Engineer Competency System: The Canadian Experience." In 2020 13th International Pipeline Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/ipc2020-9561.
Full textAbstract:
Abstract With the recognition of demographic change and impacts on the workforce, there is an increased focus on competency management within the pipeline industry. The Canadian Energy Pipeline Association (CEPA) is a voluntary, non-profit industry association representing major Canadian transmission pipeline companies that has been particularly active in this area. With recent publication of CEPA’s guidance document on competency management, CEPA member companies identified a need for a companion set of competency standards for technical staff. As such, the Pipeline Integrity Community of Practice (CoP) within CEPA formed a task group to identify and better understand potential solutions to address this need. The challenge in maturing competency management within the Canadian pipeline industry, as identified by the task group, is two fold: 1. First, the competency system needs to be flexible to address a broad range of topics, operation types as well as a progression of proficiencies (e.g., engineers in training through to senior level subject matter experts). 2. Second, there is a need for a system that is practical and can be developed / adopted in a relatively short time frame. In undertaking an assessment of the options available in industry, the adoption of the system that has been developed by the Australian Pipeline and Gas Association (APGA) was selected as the optimal path forward. The APGA Pipeline Engineer Competency System (APGA PECS) provides a mechanism for understanding competency as well as a means of assessing and documenting competency for pipeline engineers. Specifically, industry expert panels were used to develop the competency standards which were then published for broad consultation prior to finalizing. Within Australia, the system is now the responsibility of the APGA’s Pipeline Engineering Competency System (PECS) Committee for ongoing development, review and maintenance to ensure the system remains current and fit for purpose. One of the key characteristics of the APGA competency standards is the consistency of elements and a standard format for requirements in every stream of pipeline engineering. Further, the APGA System has been demonstrated to be practical and sustainable through use within Australia. The APGA System is now being customized for use in the Canadian Pipeline industry under an agreement announced in October 2019. This paper will provide insights into key aspects of competency system, the approach taken to assess viable options as well as the experience of customizing the APGA system for Canadian use. The system is anticipated to be available for Canadian companies in 2020 and provides a pathway to meeting the two main challenges identified for managing competency in the Canadian industry.
3
Natasya Irfani Ampri, Aulia, and Ancella Anitawati Hermawan. "Do Young, Female, and Experienced Characteristics of Risk Oversight Committee Members Accommodate Bank Risk-Taking? Evidence from Indonesia." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008436900650074.
Full text
4
"Psycho-Behavioral and Socio-Economic Characteristics of Juvenile Delinquency in Wasit Province at 2016 To 2020." In 4th International Conference on Biological & Health Sciences (CIC-BIOHS’2022). Cihan University, 2022. http://dx.doi.org/10.24086/biohs2022/paper.766.
Full textAbstract:
BACKGROUND: one of the serious behavioral problems that affect youth health mentally, physically and socially is Juvenile delinquency. The act by a juvenile is considered delinquency if it is considered a crime when committed by an adult, as well as illegal acts because of offenders age.OBJECTIVE: Is to determine the psycho-behavioral and socio-economic profile of juvenile offenders in Wasit Province. STUDY DESIGN: A cross-sectional hospital-based study targeted all delinquents (n=510) who referred by criminal courts to psychiatric unit for personality study using ICD-10 clinical based interview during 2016 to 2020. Data collected from files of offenders by a routine interviewing (with highly secured information). RESULTS: The mean age ±SD of the indicted was 17.9±2.9 years, male youths consist 96%, with a history of low socioeconomic status, 74% of them lived within family size of ≥7 members; 50% rank in 1st. to 3rd. in among all siblings in their families; 17% losses their fathers. Of total sample, one-half of offenders presented with school dropout and 44% engaged in premature labor. Most of youth presented with good mental health, sometimes they appear with consistent personality only 19 (4%) of them presented with speech and movement disorder, and unstable and uncooperative personality. Of 290 delinquents; 108 (37%) were tobacco smoker and 43 (15%) presented with tattoo. Dropout offenders presented with fourfold smoking and tattoo than students with an Odds Ratios of 3.8 (95% CI 2.25-6.4), and 4.0 (95% CI 1.9-8.7) respectively. 5% of youths have a history of previous offence. (38%) of offenders accused with theft or robbery crimes followed by homicide (16%) and physical fighting or scrimmage (12%). CONCLUSIONS: According to the psychiatric interview, the majority of the indicted were not mentally ill. Low socioeconomic status, live in large family, losses fathers, school dropout, and premature work all these factors may contribute to increase the burden of juvenile delinquency in Wasit province. The prevalence of healthy risk behavior in school dropout delinquents more than in students. Theft and robbery, homicide and physical fighting as a crimes were on the top of the list. Educational and health programs that encourage children to enrolled school and increase awareness of negative impact of juvenile delinquency on individual and community should be considered urgently.
5
Martinez, Eloy, David Tyrell, and John Zolock. "Rail-Car Impact Tests With Steel Coil: Car Crush." In IEEE/ASME 2003 Joint Rail Conference. ASMEDC, 2003. http://dx.doi.org/10.1115/rtd2003-1656.
Full textAbstract:
Two grade-crossing impact tests were conducted in June 2002 at the Federal Railroad Administration’s (FRA’s) Transportation Technology Center in Pueblo, Colorado as part of the FRA’s research into passenger equipment crashworthiness. In both of these tests a cab car moving at approximately 14 mph impacted a standing coil of steel supported by a frangible table. The coil was positioned such that the left-side corner post of the cab car sustained the brunt of the impact. The cars were instrumented to measure the accelerations of the carbody, the displacements of the suspensions, the displacements of the corner posts, and the strains in selected structural members. The coil was instrumented to measure its three-dimensional acceleration, including yaw, pitch, and roll. On-board and wayside high-speed film and video cameras were used to record the impact. On June 4, 2002 a cab car compliant with general industry practice circa 1999 was tested and on June 7, 2002 a cab car compliant with current FRA regulations and American Public Transportation Association (APTA) Standards and Recommended Practices for Rail Passenger Equipment was tested. The tests themselves were conducted in response to a recommendation from the APTA Passenger Rail Equipment Safety Standards (PRESS) Committee to measure the crashworthiness performance of alternative cab car end structures. During the test of the 1990’s design, the corner post failed, eliminating the survival space for the operator. During the test of the state-of-the-art design cab car, the corner post remained attached and deformed less than 9 inches, preserving space for the operator. Prior to the test, crush analyses were conducted to determine the force/crush characteristics of the two end structure designs, as well as their modes of deformation. Collision dynamics analyses were also conducted to determine the extent of crush and the gross motion of the car and coil. This paper describes the analysis of the crush behaviors of the two different end structure designs. A companion paper describes the results of the collision dynamics analyses. The crush of the cars was analyzed using detailed finite-element models. The impact end of each car was modeled, including approximately 1/4 of the length of the car. The back end of the cab car model was fixed, and its end structure was impacted by an initially moving cylinder with the same mass and dimensions as the steel coil used in the tests. Prior to the tests, runs were made with the models with and without material failure. This approach allowed calculation of an upper bound and a lower bound on the force/crush characteristics. The pre-test predictions of the analysis of the state-of-the art car including material failure very closely match the results of the test for the force/crush characteristic, strains at the measured locations, the geometry of the deformed structure, and the locations and extent of material failure. The pre-test predictions of the analysis of the 1990’s design also closely match the test measurements, however, the extent of material failure predicted was slightly less than observed in the test; failure of the corner post was predicted to occur at a speed of a 1.6 mph (approximately 10%) greater than the test speed. A more sophisticated implementation of the material failure modeling helped bring the model results into very close agreement with the test measurements.
6
Marcotulli, Amedeo, and David Wilkinson. "Systems Engineering of Subsea Production Systems." In Offshore Technology Conference. OTC, 2022. http://dx.doi.org/10.4043/31827-ms.
Full textAbstract:
Abstract Subsea production systems (SPS) are widely used throughout the upstream oil and gas industry, and can range in complexity from simple, single well tiebacks, in shallow water, through to multi-well developments (involving subsea processing), linked back to purpose-built host facilities, in deep water and/or harsh environments. As the complexity (and cost) of the SPS being deployed has increased over the past few decades, the requirement for a more rigorous and systematic approach toward the engineering of such systems has increased. Whilst it is true that many SPS are based on "industry standard" components (when viewed at a sufficiently granular level), the reality is that every SPS is in some way unique, primarily due to the large number of boundary conditions that drive the design – be it the reservoir characteristics, produced fluid properties, water depth, seabed topography/soil conditions, environmental conditions, etc. SPS are also somewhat unusual in the upstream oil and gas industry, insofar as they typically involve the transport of multiphase flowstreams over relatively long distances, which directly impacts the complexity of the system. The inherent complexity of managing multiphase flowstreams (and/or operating subsea processing facilities) using remotely operated equipment, leads to systems where many elements of the design are "tightly coupled", as a minor change in one part of the system has the potential to significantly impact the design and operation of another part of the system, even though these "system components" may be widely separated physically. Similarly, complex systems used in other industries have been found to greatly benefit from the application of formal systems engineering (SE) processes. Whilst it is acknowledged that SE has been informally practiced in the upstream oil and gas industry for many years, the approach has typically been relatively unstructured as the various SE processes are scattered throughout existing engineering and project management processes, and therefore the SE is performed in a sub-optimal manner. Systems engineering practitioners, such as they are, have learned the trade over many years of multidisciplinary experience and have developed the holistic top-down thinking required, but to date there are no publically available documents that provide specific guidance on the systems engineering of subsea production systems. A systems engineering guidance document, specifically written to be applicable to SPS, is currently being developed by members of API Sub-Committee 17 and will soon be available. The publication of this document is intended to advance the understanding of SE theory and to foster more efficient and rigorous implementation of the various SE processes, in order to improve project outcomes. The objective of this paper is to make potential users of the guidance document aware of its existence and of the benefits associated with the use of formal systems engineering processes when designing complex facilities. The guidance document will be in the format of a Technical Report and therefore is not intended to be directive in nature, and can be tailored for use as seen fit by the Project Management Team and systems engineering personnel using it.
7
Marcotulli, Amedeo, and David Wilkinson. "Systems Engineering of Subsea Production Systems." In Offshore Technology Conference. OTC, 2022. http://dx.doi.org/10.4043/31827-ms.
Full textAbstract:
Abstract Subsea production systems (SPS) are widely used throughout the upstream oil and gas industry, and can range in complexity from simple, single well tiebacks, in shallow water, through to multi-well developments (involving subsea processing), linked back to purpose-built host facilities, in deep water and/or harsh environments. As the complexity (and cost) of the SPS being deployed has increased over the past few decades, the requirement for a more rigorous and systematic approach toward the engineering of such systems has increased. Whilst it is true that many SPS are based on "industry standard" components (when viewed at a sufficiently granular level), the reality is that every SPS is in some way unique, primarily due to the large number of boundary conditions that drive the design – be it the reservoir characteristics, produced fluid properties, water depth, seabed topography/soil conditions, environmental conditions, etc. SPS are also somewhat unusual in the upstream oil and gas industry, insofar as they typically involve the transport of multiphase flowstreams over relatively long distances, which directly impacts the complexity of the system. The inherent complexity of managing multiphase flowstreams (and/or operating subsea processing facilities) using remotely operated equipment, leads to systems where many elements of the design are "tightly coupled", as a minor change in one part of the system has the potential to significantly impact the design and operation of another part of the system, even though these "system components" may be widely separated physically. Similarly, complex systems used in other industries have been found to greatly benefit from the application of formal systems engineering (SE) processes. Whilst it is acknowledged that SE has been informally practiced in the upstream oil and gas industry for many years, the approach has typically been relatively unstructured as the various SE processes are scattered throughout existing engineering and project management processes, and therefore the SE is performed in a sub-optimal manner. Systems engineering practitioners, such as they are, have learned the trade over many years of multidisciplinary experience and have developed the holistic top-down thinking required, but to date there are no publically available documents that provide specific guidance on the systems engineering of subsea production systems. A systems engineering guidance document, specifically written to be applicable to SPS, is currently being developed by members of API Sub-Committee 17 and will soon be available. The publication of this document is intended to advance the understanding of SE theory and to foster more efficient and rigorous implementation of the various SE processes, in order to improve project outcomes. The objective of this paper is to make potential users of the guidance document aware of its existence and of the benefits associated with the use of formal systems engineering processes when designing complex facilities. The guidance document will be in the format of a Technical Report and therefore is not intended to be directive in nature, and can be tailored for use as seen fit by the Project Management Team and systems engineering personnel using it.
Reports on the topic "Committee Member Characteristics"
1
PCI Standard Design Practice Ref ACI 318-14. Precast/Prestressed Concrete Institute, 2021. http://dx.doi.org/10.15554/sdp-318-14.
Full textAbstract:
Precast, prestressed concrete design is based on conformance with the provisions of the American Concrete Institute’s (ACI’s) Building Code Requirements for Structural Concrete (ACI 318-14) and Commentary (ACI 318R-14). In most cases, these provisions are followed explicitly. Occasionally, interpretation of some sections of ACI 318 is required to ensure quality is maintained in conjunction with the unique characteristics of precast and prestressed concrete fabrication, shipping, and erection. Members of the PCI Building Code Committee, along with other experienced precast concrete design engineers, have identified code provisions, detailed in this publication, that require clarification or interpretation. These design practices are followed by most precast concrete design engineers to produce safe, economical precast concrete structures and they provide a consistent approach for the designers and contractors.