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Financial Accounting Reform: The Need For A 'Back To Basics' Approach For Profit Measurement And Wealth Measurement, John Ryan
Faculty of Business - Papers (Archive)
By recognising the dual purposes of financial accounting, and developing distinct theories to guide the preparation of financial reports, the apparent internal contradictions in accounting theory can be resolved. Property rights and measurement theory provide the basis for explaining transaction-based profit measurement and funds commitment, and for a statement of wealth measured using market prices. Property rights are recognised in The New Institutional Economics. Going beyond accepted accounting conventions, property rights provide the qualitative, empirical property giving meaning to accounting practice for profit measurement through the 1940s to 1960s. Examples of profit and of wealth measurement are included.
Back Translation: An Emerging Sophisticated Cyber Strategy To Subvert Advances In 'Digital Age' Plagiarism Detection And Prevention, Michael Jones, Lynnaire Sheridan
Back Translation: An Emerging Sophisticated Cyber Strategy To Subvert Advances In 'Digital Age' Plagiarism Detection And Prevention, Michael Jones, Lynnaire Sheridan
Faculty of Business - Papers (Archive)
Advances have been made in detecting and deterring the student plagiarism that has accompanied the uptake and development of the internet. Many authors from the late 1990s onwards grappled with plagiarism in the digital age, presenting articles that were provoking and established the foundation for strategies to address cyber plagiarism, including software such as Turnitin. In the spirit of its predecessors, this article presents a new, less-detectable method of cyber-facilitated plagiarism known as 'back translation', where students are running text through language translation software to disguise the original source. This paper discusses how this plagiarism strategy attempts to subvert academic …
Do Satisfied Tourists Really Intend To Come Back? Three Concerns With Empirical Studies Of The Link Between Satisfaction And Behavioral Intention, Sara Dolnicar, Tim Coltman, Rajeev Sharma
Do Satisfied Tourists Really Intend To Come Back? Three Concerns With Empirical Studies Of The Link Between Satisfaction And Behavioral Intention, Sara Dolnicar, Tim Coltman, Rajeev Sharma
Faculty of Business - Papers (Archive)
Explaining human behavior is a primary concern for tourism research and a substantial body of research concludes that highly satisfied tourists are more likely to return to a particular destination. In this article, we provide an analysis of this body of work, arriving at three concerns relating to the strength of association between satisfaction and behavioral intention: (1) the link between constructs is complex, resulting in the frequent omission of causal factors; (2) inconsistency with construct operationalization impedes cumulative knowledge development; and (3) explainable variance is impeded by between-study heterogeneity. We illustrate these problems by analyzing empirical guest survey data …