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Full-Text Articles in Social and Behavioral Sciences
International City/County Management Association 1999 Revenue Estimation Survey Revisited, Benjamin Bond
International City/County Management Association 1999 Revenue Estimation Survey Revisited, Benjamin Bond
UNLV Theses, Dissertations, Professional Papers, and Capstones
In 1899 the National Municipal League declared that it was the duty of the Mayor to submit to the Council the annual budget of current expenses of the city, for almost as long, the budgeting process has been researched (Hou, 2006). Researching budgets is important and needed but comparatively little attention has been paid to revenue forecasts or to those responsible for the generation of revenue forecasts. Professional public administrators responsible for generating revenue forecasts have largely been overlooked in research. Judging by the lack of scholarly material available in academic journals, it appears the political process in which budget …
Measuring And Recognizing The Value Of Purchased Goodwill: A Note On Market Value Measurement Method, Indra Abeysekera
Measuring And Recognizing The Value Of Purchased Goodwill: A Note On Market Value Measurement Method, Indra Abeysekera
Indra Abeysekera
Through a review of literature and with conceptual underpinnings, this paper demonstrates that relying on the market value measurement method to ascertain value of purchased goodwill does not contribute to more accurate value of the financial worth of the firm.It argues that the use of market value for the measurement of purchased goodwill for recognition in financial statements is a mere artifact and a response to the contemporary paradigm rather than a measure of the accurate financial worth of purchased goodwill. It demonstrates the need to seek a measurement method that does not impose a transaction as a necessary precondition …
Measuring And Recognizing The Value Of Purchased Goodwill: A Note On Market Value Measurement Method, Indra Abeysekera
Measuring And Recognizing The Value Of Purchased Goodwill: A Note On Market Value Measurement Method, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Through a review of literature and with conceptual underpinnings, this paper demonstrates that relying on the market value measurement method to ascertain value of purchased goodwill does not contribute to more accurate value of the financial worth of the firm.It argues that the use of market value for the measurement of purchased goodwill for recognition in financial statements is a mere artifact and a response to the contemporary paradigm rather than a measure of the accurate financial worth of purchased goodwill. It demonstrates the need to seek a measurement method that does not impose a transaction as a necessary precondition …
The Caqda Paradox: A Divergence Between Research Method And Analytical Tool, Michael Jones, Kieren Diment
The Caqda Paradox: A Divergence Between Research Method And Analytical Tool, Michael Jones, Kieren Diment
Faculty of Commerce - Papers (Archive)
A wide range of software tools are available to assist researchers with the process of qualitative data analysis. These include tools that emphasise manual handling of data, (e.g. NVivo, Atlas.ti) and tools that provide some automated analysis based on statistical properties of texts (e.g. Leximancer). These tools are enhancing research, making research activities less complex and tedious, and rendering the process more transparent and portable (Dohan et al. 1998; Welsh 2002; Andrew et al. 2007; Jones 2007). The use of these tools in published works over the last five to ten years has become increasingly more evident. However, in many …
Blind Matching Versus Matchmaking: Comparison Group Selection For Highly Creative Researchers, Jan Youtie, Philip Shapira, Juan Rogers
Blind Matching Versus Matchmaking: Comparison Group Selection For Highly Creative Researchers, Jan Youtie, Philip Shapira, Juan Rogers
Philip Shapira
This research examines approaches for constructing a comparison group relative to highly creative researchers in nanotechnology and human genetics in the US and Europe. Such a comparison group would be useful in identifying factors that contribute to scientific creativity in these emerging fields. Two comparison group development approaches are investigated. The first approach is based on propensity score analysis and the second is based on knowledge from the literature on scientific creativity and early career patterns. In the first approach, the log of citations over the years of activity in the domains under analysis produces a significant result, but the …
Website Usability In Context: An Activity Theory Based Usability Testing Method, Lejla Vrazalic
Website Usability In Context: An Activity Theory Based Usability Testing Method, Lejla Vrazalic
Faculty of Commerce - Papers (Archive)
Traditional laboratory based usability testing methodologies are plagued with shortcomings which affect the results of the testing process and their validity. The results of a preliminary study of this type of usability testing with 34 users indicate two categories of key shortcomings. A new summative website usability testing methodology based on the notion of distributed usability and Activity Theory is presented as a means of overcoming these problems. This paper describes the theoretical foundations and development of the methodology which is currently being evaluated and refined.