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Full-Text Articles in Business

Evaluation Of Hedging Techniques As Instruments To Minimise The Impact Of Transaction And Translation Risks In Global Business Market, George E. Ekeha Dec 2010

Evaluation Of Hedging Techniques As Instruments To Minimise The Impact Of Transaction And Translation Risks In Global Business Market, George E. Ekeha

George E Ekeha

The current global economic development has made it possible for corporate executives to operate anywhere they wish over the world. This opportunity, however, depends on the need and strategy of the company concern. Some companies go into the global market in order to exploit an opportunity that has been identified. Others go global as a market expansion strategy. Others may be due to the fact that the company has reached the maturity stage in its local market, they would have no choice than to go global in order to be in business.

Companies have many choices by which they can …


How Accurate Is The Statement That “The Dividend Policy Of A Firm Is Irrelevant”., George E. Ekeha Dec 2010

How Accurate Is The Statement That “The Dividend Policy Of A Firm Is Irrelevant”., George E. Ekeha

George E Ekeha

Various studies suggest that the question of whether dividend policy affects the value of the firm has puzzled researchers and corporate managers for many years. It is evidence that dividend policy is one of the most widely researched topics in finance. Yet, researchers have different views about whether the percentage of earnings that a firm pays out in dividends materially affects its long-term share price, Dempsey et al, (1993). This essay tried to identify the various studies on the dividend puzzle. It is outlined in this essay that dividend payment by corporate organisations is influenced by various factors. Some of …


Guide To Derivatives And Structured Products, Yogendra Sisodia Dec 2010

Guide To Derivatives And Structured Products, Yogendra Sisodia

Yogendra Sisodia

Derivatives and structured products. Market Manipulation by primary dealers. Orissa high court against primary dealers. OTC derivatives and ISDA Master Agreement.


Gas Turbine, Vijaya Krushna Varma Mr Nov 2010

Gas Turbine, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Varma designed ultra modern and high efficiency turbines which can use gas, steam or fuels as feed to produce electricity or mechanical work for wide range of usages and applications in industries or at work sites. Varma turbine engines can be used in all types of vehicles. These turbines can also be used in aircraft, ships, battle tanks, dredgers, mining equipment, earth moving machines etc, Salient features of Varma Turbines. 1. Varma turbines are simple in design, easy to manufacture, easy to operate and maintain. 2. Varma turbines are less expensive. 3. Varma turbines have a great power to weight …


How To Achieve Customer Knowledge Retention., Philadelphia University Nov 2010

How To Achieve Customer Knowledge Retention., Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García Nov 2010

Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García

Bruno L. Costantini García

De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades …


Optimization Of Railway System Through The Application Of Advanced Technologies, Praveen Jha Dr Nov 2010

Optimization Of Railway System Through The Application Of Advanced Technologies, Praveen Jha Dr

Praveen Jha Dr

Railway System can be made truly automated, modern, safe, profitable and timely by providing an integrated solution to the loads of problems in the Railway System in most scientific, effective and inexpensive manner through the application of state-of-art geo-spatial programs - Railways Automatic Tracking Program (RATP) and Program for Optimization and Automation of Railway System (POARS) - developed by the author for addressing the pertinent issues of safety and optimization of railway operations. This could put in place the Optimized Railway System (ORS) that could automatically control all the systems of railways. Real time tracking of trains could be done …


Will The Patent Act Survive 2110?, Severin De Wit Oct 2010

Will The Patent Act Survive 2110?, Severin De Wit

Severin de Wit

No abstract provided.


An Overview Of Caribbean Securities Exchanges, Clifford Chad Henson Oct 2010

An Overview Of Caribbean Securities Exchanges, Clifford Chad Henson

Clifford Chad Henson

Caribbean securities exchanges have existed since the 1969 creation of the Jamaican Stock Exchange; in the last 15 years those exchanges have increased in number and signiicance. From the creation of the Bermuda Stock Exchange in 1971 to the creation of the Trinidad & Tobago Stock Exchange in 1981, no new exchanges with staying power were added. Beginning with the Barbados Stock Exchange in 1987 and followed by the Bolsa de Valores de la Republica Dominicana in 1991, the Cayman Islands Stock Exchange in 1997, the Bahamas International Securities Exchange and the International Finance Center and Exchange in 1999, and …


Evaluating The Extent Of How Islamic Jordanian Banks Applied The Concept Of Islamic Banking Marketing From Customers View Points, Philadelphia University Sep 2010

Evaluating The Extent Of How Islamic Jordanian Banks Applied The Concept Of Islamic Banking Marketing From Customers View Points, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


الأسواق المالية ) كتاب(, Philadelphia University Sep 2010

الأسواق المالية ) كتاب(, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Faculty Success: Developing A Research And Publication Agenda, Kathleen P. King Sep 2010

Faculty Success: Developing A Research And Publication Agenda, Kathleen P. King

Kathleen P King

Anyone associated with higher education will acknowledge that tenure track faculty have to perform a fantastic balancing act. Compared to an administrative or line role in an organization, higher education faculty have tremendous autonomy and freedom. However, they face competing demands of many different (and good) opportunities, and for them the stakes are always high. Help is here! This article introduces a powerful strategy for staying on track in the research strand of this competitive journey.


Land Reforms, Vijaya Krushna Varma Mr Aug 2010

Land Reforms, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

TOP Tax system ensures that the land ceiling act in India can be implemented in totality to perfection making Government’s task easier in pushing forward land reforms and allocating land to landless poor. Land Savings Account/LCA of each person shall be utilised as the de-mat account of that person’s ownership rights of immovable properties like lands, plots, flats, factories and other establishments. While purchasing or selling, the transfer of ownership rights of these assets/properties from one person to another person shall be made from one person’s LSA to another person’s LSA through banks/service centres in an electronic/digital form. So the …


Product Information Search By Online Customers, George E. Ekeha Aug 2010

Product Information Search By Online Customers, George E. Ekeha

George E Ekeha

An important aspect of consumer behaviour in today’s electronic environments is the search habits consumers adopt when gathering information before making a purchase decision. The aim of this study was to gain a better understanding of how consumers search for product information online. More specifically, this study further tries to explore the factors that influence consumers in their product search activities online, as well as the preferred search tools and search habits utilized. In addition, the problems associated with product information search online, and the potential shortcuts employed by most customers, were points of focus. The empirical data was gathered …


Economic Consequences Of Speculative Side Bets: The Case Of Naked Credit Default Swaps, Yeon-Koo Che, Rajiv Sethi Aug 2010

Economic Consequences Of Speculative Side Bets: The Case Of Naked Credit Default Swaps, Yeon-Koo Che, Rajiv Sethi

Yeon-Koo Che

We examine the effects of “naked” credit default swaps on equilibrium debt contracts, pro ject choice, and the likelihood of default when investors have heterogeneous beliefs about the future revenues of the borrower. Although such contracts are zero sum side bets, their existence can have important economic consequences. They induce investors who are most optimistic about the future revenues of borrowers, and would therefore be natural purchasers of debt, to sell credit protection instead. This diverts their capital away from potential borrowers and channels it into collateral to support speculative positions. The resulting shift in the terms of lending against …


From Energy Sector Inquiry To Recent Antitrust Decisions In European Energy Markets: Competition Law As A Means To Implement Energy Sector Regulation In Eu, Michael Diathesopoulos Jul 2010

From Energy Sector Inquiry To Recent Antitrust Decisions In European Energy Markets: Competition Law As A Means To Implement Energy Sector Regulation In Eu, Michael Diathesopoulos

Michael Diathesopoulos

This paper presents the conceptual path followed by European Union, European Commission and European Competition Network, after the Energy Sector Inquiry (2007) towards the realisation of the objective of an Energy Internal Market, fully functional and open to competition. Firstly, we examine the findings of Sector Inquiry and then we describe how the Third Energy Package - that followed - tried to address the issues highlighted by the Inquiry and how Third Energy Package introduces a promising but complex system, in order to develop sector rules. Following the above, we proceed to a brief but close examination of 10 recent …


The Efficiency Of Liquidity Management In Islamic Banks (Conservative Vs. Profit), Philadelphia University Jul 2010

The Efficiency Of Liquidity Management In Islamic Banks (Conservative Vs. Profit), Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García Jul 2010

Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García

Bruno L. Costantini García

Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.

Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.


I Piani Di Compensi Basati Su Strumenti Finanziari: Profili Giuridici, Informativa Esterna, Problematiche Di Rappresentazione In Bilancio E Attività Di Vigilanza E Di Revisione Legale Dei Conti, Claudio Sottoriva, Andrea Cerri Jul 2010

I Piani Di Compensi Basati Su Strumenti Finanziari: Profili Giuridici, Informativa Esterna, Problematiche Di Rappresentazione In Bilancio E Attività Di Vigilanza E Di Revisione Legale Dei Conti, Claudio Sottoriva, Andrea Cerri

Claudio Sottoriva

Il contributo ha per oggetto l'analisi delle problematiche relative alla rilevazione contabile e alla rappresentazione in bilancio dei piani di compensi basati su strumenti finanziari rappresentati tipicamente dagli stock options plans utilizzati soprattutto nell'ambito di società aventi titoli negoziati in mercati regolamentati. Dopo aver analizzato le principali modalità con le quali è possibile attuare un piano di compensi basato su strumenti finanziari, si presenta l'attuale articolazione della disciplina dell'informazione al mercato nell'ambito delle società aventi titoli negoziati in mercati regolamentati (normativa Consob) e vengono poi trattate le problematiche di natura contabile sottostanti distinguendo tra soggetti IAS adopter e soggetti non …


La Riforma Del Controllo Contabile Delle Societa’ In Italia: “Schede Di Lettura” Del Decreto Legislativo 39/2010 In Tema Di Svolgimento Della Revisione Legale Dei Conti, Claudio Sottoriva Jun 2010

La Riforma Del Controllo Contabile Delle Societa’ In Italia: “Schede Di Lettura” Del Decreto Legislativo 39/2010 In Tema Di Svolgimento Della Revisione Legale Dei Conti, Claudio Sottoriva

Claudio Sottoriva

Il contributo offre una prima lettura delle novità apportate dal Decreto Legislativo n. 39/2010 attuativo della Direttiva 2006/43/CE, relativa alle revisioni legali dei conti annuali e dei conti consolidati. La disciplina dello svolgimento della attività di revisione legale dei conti trova quindi ora riferimenti normativi nelle norme del Codice Civile e in alcune norme speciali (principalmente nel T.U.F.) nonché per quanto non diversamente disciplinato nel Decreto 39/2010. La disciplina è destinata a trovare completamento con l'emanazione di specifici regolamenti attuativi del Decreto da parte del Ministero dell'Economia e delle finanze nonché da altre Autorità (Consob, Banca d'Italia, etc.). L'analisi consente …


Csmysore Newsletter, Cs. Sunil Kumar B.G., Csmysore E-Group Jun 2010

Csmysore Newsletter, Cs. Sunil Kumar B.G., Csmysore E-Group

Sunil B.G. & Associates

This Contains the latest updates on various topics relating to corporate professionals and also contains useful articles


Relational Contract Theory And Management Contracts: A Paradigm For The Application Of The Theory Of The Norms, Michael Diathesopoulos Jun 2010

Relational Contract Theory And Management Contracts: A Paradigm For The Application Of The Theory Of The Norms, Michael Diathesopoulos

Michael Diathesopoulos

This paper examines management contracts as a paradigm for the application of relational contracts theory and especially of the theory of contractual and relational norms. This theory, deriving from Macauley's implications, but structured and analysed by I.R. MacNeil gives us a framework for the explanation and understanding of contractual obligations and business relations' rules and practice. After presenting the key literature about the norms theory and especially defining the content of MacNeil's norms, we define management contracts as relations, characterised by a high relational element and we explain why, investigating all their features, which make them a suitable object for …


Dividend Drop Ratios And Tax Theory: An Intraday Analysis Under Different Tax And Price Quoting Regimes, Vyas Balasubramaniam, William Bertin, Thomas Henker, Laurie Prather Jun 2010

Dividend Drop Ratios And Tax Theory: An Intraday Analysis Under Different Tax And Price Quoting Regimes, Vyas Balasubramaniam, William Bertin, Thomas Henker, Laurie Prather

Will Bertin

We calculate dividend drop ratios over periods with changing quotation and taxation frameworks to assess the validity of competing explanations. Using intraday prices adjusted for non-trading, we provide a more accurate picture of price changes due to dividend payments than those produced in previous literature. Intraday estimates for dividend drop ratios are consistently higher than those calculated with end of day prices. Further findings indicate that stocks trading ex-dividend, on average, underperform the market over the following month. We attribute this phenomenon to dividend capture trading by tax advantaged and tax indifferent market participants.


La Globalización De La Legislación Cambiaria, Bruno L. Costantini García Jun 2010

La Globalización De La Legislación Cambiaria, Bruno L. Costantini García

Bruno L. Costantini García

No abstract provided.


Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez Apr 2010

Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez

Bruno L. Costantini García

Introducción a la regulación de la protección de datos personales en México.


Media Attention & Executive Pay In The Netherlands, Jordan Otten Apr 2010

Media Attention & Executive Pay In The Netherlands, Jordan Otten

Jordan Otten

This report is centered around three research questions on newspaper coverage and executive compensation in The Netherlands. 1) How has the coverage developed over the years? 2) How selective are newspapers in their coverage? And 3) What are the influences of newspaper coverage on executive compensation?

Based on the articles that have appeared in the period 1998- mid 2009, it can be concluded that the attention by newspapers is not only of the most recent years. Newspapers do not systematically focus on the better or worse performing companies and do also not focus on the higher or highest paid executives. …


Board Interlocking #1, Wesley Mendes-Da-Silva Mar 2010

Board Interlocking #1, Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

About Boarding Interlocking in th Brazilian Capital Market


تقييم الأداء المالي والتشغيلي لشركة ضمان القروض الأردنية, Philadelphia University Mar 2010

تقييم الأداء المالي والتشغيلي لشركة ضمان القروض الأردنية, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Stimulating Investments In Haitian Smes, Laura Hartman Mar 2010

Stimulating Investments In Haitian Smes, Laura Hartman

Laura Hartman

A Peer-to-Project site to link lenders, donors and investors with SMEs and social projects in Haiti.

Goals: Long-term sustainable operation, Increased access to development capital for entrepreneurs, Spurring large-scale economic development in Haiti.


Designing Successful Online Courses - Part 2, Kathleen P. King Feb 2010

Designing Successful Online Courses - Part 2, Kathleen P. King

Kathleen P King

Once again, our major goal is to provide faculty with consistent guidance through the many instructional decisions and design steps they need to pursue in this process. This process is a fantastic opportunity to craft a virtual learning space in which people can engaging in learning beyond the constraints of time and space.