https://www.um.edu.mt/library/oar/handle/123456789/2753 Fri, 10 Apr 2026 13:03:21 GMT 2026-04-10T13:03:21Z https://www.um.edu.mt/library/oar/handle/123456789/71403 Title: Designing and testing tools for language awareness using the CARAP as a referential framework Abstract: The key motive of this study is to promote Language Awareness. It is inspired by the eveil aux langues or awakening to languages, a sub-category of the Language Awareness approach to learning languages and about languages. The research consists of the design, implementation and evaluation of a Language Awareness programme tested out with secondary school students who participated on a voluntary-basis as an extra-curricular activity. Descriptors from the Framework of Reference for Pluralistic Approaches ( CARAP) were selected as aims to be achieved by means of activities focused on particular aspects of language. The activities are based on several topics such as animal and human communication, loan words, language families, writing systems, varieties of languages, non-verbal communication and grammatical gender. A general evaluation of the whole programme is also presented in which the pluralistic approach, the selected CARAP descriptors, the structure of the programme, the content of the activities, learners' motivation, learners' achievements, time-allocated and the programme as an extra-curricular activity, are discussed. A number of recommendations are given for further analysis and in order to encourage the implementation of the programme in schools. Description: M.ED. Thu, 01 Jan 2009 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/71403 2009-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/5054 Title: The effectiveness of the financial reporting supply chain in three Maltese public listed companies : selected local stockbrokers' perspectives Abstract: The financial reporting supply chain involves four interlinked processes. These are: corporate governance; financial reporting process, the audit of financial statements; and, the usefulness of financial statements. The purpose of this study is to explore the levels within each process in the selected Maltese public listed companies, and also to investigate the selected local stockbrokers' perceptions on the effectiveness of this supply chain. In-depth interviews were carried out with: three selected Maltese public listed companies; their auditors; and, four selected licensed stockbrokers. A discussion of the findings revealed that although corporate governance, the preparation of financial reporting and the audit have improved over the years, the usefulness of financial statements have not improved, mainly due to complexity and lack of clarity issues in the financial statements. Stockbrokers feel that each process is an important factor in strengthening the effectiveness of the FRSC. However, in doing so, financial statements should be simplified and clarified further to be more understandable. Also, they should provide more forward-looking information. Description: B.ACCTY.(HONS) Thu, 01 Jan 2009 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/5054 2009-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/5030 Title: Banks as service providers of debt factoring : an evaluation Abstract: Local service providers of debt factoring mainly consist of credit institutions. Accordingly, the objectives of this study endeavoured to seek what forms of factoring services are being supplied locally, what types of industries are targeted, and to scrutinise any benefits and risks associated with the supplying of this facility. Through the adoption of different research methodologies, the objectives of this study could be achieved. Various interviews were conducted with credit institutions which actually supply the factoring facility. To support these interviews, surveys were distributed via electronic mail to the remaining credit institutions classified as non-service providers. Since the interviews were conducted with high level managerial personnel, their opinions were held in high regard. A response rate of 38.9% from bank representatives completing the survey was achieved. In the circumstances, this was deemed adequate. Literature established that banks are not always the best service providers of debt factoring. From a local perspective, however, only credit institutions endeavour to supply such a service. Main findings established that all credit institutions perceive to provide forms of the factoring facility - those which do not provide this service declare that some existent constraints restrict them from supplying it. Some of the non-service providers do not exclude the possibility of introducing forms of this facility in the distant future. This is only a preview of what the study entails. Other aspects and implications regarding the debt factoring facility are further examined throughout this dissertation. Description: B.ACCTY.(HONS) Thu, 01 Jan 2009 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/5030 2009-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/4309 Title: Forensic auditing in Maltese banking and insurance institutions : an analysis Abstract: The principal aim of this dissertation is to identify and evaluate the necessity and repercussions of the preventive, detective and investigative features of forensic auditing when applied to Maltese banking and insurance institutions. DESIGN: The objectives of the study were achieved through a number of semi-structured interviews with five local credit-licenced bank operators, three non-life insurance firms, two life insurance firms, the Big Four audit firms, the FIAU, four banking experts, the ECU, two MFSA officials and two fraud experts. Secondary research was also conducted in relation to the subject matter. Results indicate that most of the banks and insurance firms interviewed aspire to apply some forensic auditing tools to prevent and deter fraud, and some already do, in preference to a fully-fledged proactive forensic audit. While a reactive forensic audit is carried out whenever the need arises, a proactive forensic audit is usually conducted for non-inherent, unpredictable material risks to prevent and deter fraud, and to increase the likelihood of earlier detection. The banks and insurance firms interviewed prefer forensic audits to be carried out internally. Indeed, forensic auditing procedures are already performed by some Internal Audit departments, but if internal experts are not available within the (global) firm, the forensic audit is outsourced. One of the reasons for the lack of reactive forensic audits outsourced to audit firms concerns the fact that if a case ends up in Court, the latter would appoint its own experts. Hence, audit firms are more involved in providing forensic-related expert witness and litigation support services to clients. Future demand is predicted to be within the field of IT forensics, and in forensic services to medium-to-large firms which lack the necessary internal expertise. Results further indicate that most of the banking and insurance institutions interviewed are keen on the inclusion of some forensic procedures within the statutory audit. In the light of the global financial and credit crises and the move towards risk management, the study brings to light the necessity of forensic audit procedures if pre-defined risk-sensitive and liquidity-based benchmarks are exceeded by banking and insurance institutions. Description: B.ACCTY.(HONS) Thu, 01 Jan 2009 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/4309 2009-01-01T00:00:00Z