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113,076 full-text articles. Page 3319 of 3447.

Towards The Sustainable Packaging Supply Chain, Edward Sweeney 2010 Technological University Dublin

Towards The Sustainable Packaging Supply Chain, Edward Sweeney

Practitioner Journals

No abstract provided.


Politikat Fiskale Në Kosovë, Ajete Kosumi 2010 University for Business and Technology - UBT

Politikat Fiskale Në Kosovë, Ajete Kosumi

Theses and Dissertations

Qëllimi i ketij Punimi Diplome është të kuptojmë ndikimin dhe rolin e Politikave Fiskale në zhvillimin ekonomik të Kosovës.

Duke pasur parasysh rëndësinë e politikave fiskale në zhvillimin ekonomik të vendit me anë te këtij punimi do të mundohemi të rekomandojmë një politikë të qëndrueshme fiskale që do të zhvillohej me kombinimin e ndryshimeve të sistemit ekzistues dhe inkuadrimin e komponenteve të reja siç janë:

- Harmonizimi i ngarkesës fiskale në mes të komunitetit të biznesit dhe popullatës,

- Mbështetja më e madhe e saj në nevojat e zhvillimit ekonomik të Kosovës

- Një politikë e tillë të jetë në funksion të ndërtimit ...


June 2010, Inland Empire Business Journal 2010 California State University, San Bernardino

June 2010, Inland Empire Business Journal

Inland Empire Business Journal

The Business Doctors The Business Doctors is a strategic alliance of local experts in the areas of business law, public relations, commercial banking, advertising, marketing, medical insurance, payroll services and other services doing business in the Inland Empire. They meet twice a month and mentor one another. A topic of business valuation is discussed in this issue by Ted Collins—a member of The Business Doctors

Close-Up: Combustion Associates, Inc. Awarded “Exporter of the Year,” this company has been recognized for its achievements by the U.S. Small Business Administration and the U.S. Department of Commerce as a full-service ...


Diversity, Democracy And Dialogue In A Human Rights Framework, Carol C. Gould 2010 City University of New York

Diversity, Democracy And Dialogue In A Human Rights Framework, Carol C. Gould

Center for the Study of Ethics in Society Papers

Papers presented for the Center for the Study of Ethics in Society Western Michigan University, November 3, 2009


The Applications And Limitations Of Printable Batteries, Matthew Delmanowski 2010 California Polytechnic State University - San Luis Obispo

The Applications And Limitations Of Printable Batteries, Matthew Delmanowski

Graphic Communication

This study focuses on the potential applications for printed batteries and how they could affect the printing industry. It also analyzes the main problems associated with manufacturing this technology and what needs to be done to overcome these issues. To find the answers to these questions, two methods of research were used. The first was through the elite and specialized interviewing of Dr. Scott Williams of Rochester Institute of Technology and Professor Nancy Cullins from Cal Poly. The second form of research was a common, yet useful, method called secondary research. This entailed looking at recent written research papers about ...


Web Design Practices For Small Businesses, Kate Nickerson 2010 California Polytechnic State University - San Luis Obispo

Web Design Practices For Small Businesses, Kate Nickerson

Graphic Communication

The purpose of this study was to discover the most effective and successful strategies of web design and development for small businesses. A small business’ web site is an increasingly critical marketing tool that can even drive profits if used correctly. This study makes an example of a web site redesign for Linnaea’s Café, a coffee house, art gallery, and music venue in San Luis Obispo, California. The web site redesign was developed using a dynamic content management system to allow easy, frequent updates to the site by the café’s manager.

To determine what consumers want and expect ...


Microsoft Sharepoint As A Digital Asset Management (Dam) System, Harry Hurt 2010 California Polytechnic State University - San Luis Obispo

Microsoft Sharepoint As A Digital Asset Management (Dam) System, Harry Hurt

Graphic Communication

The purpose of this study is to determine to what degree Microsoft SharePoint can be used as a digital asset management (DAM) system. DAM systems are utilized to manage the creation, storage, utilization, and distribution of digital rich media files such as images, logos, page layouts, and in some cases video and audio files. SharePoint is a popular collaboration system that appears to have many of the attributes of a DAM system. This study develops some baseline definitions of DAM and documents some core functionality that must be present in DAM systems of varying sophistication.

The study then compares the ...


2010 June, Office of Communications & Marketing, Morehead State University. 2010 Morehead State University

2010 June, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archives, 1961 to the Present

Press releases for June of 2010.


Audit Fees: To Disclose Or Not To Disclose?, Teng Aun KHOO, Soo Chiat HWANG 2010 Singapore Management University

Audit Fees: To Disclose Or Not To Disclose?, Teng Aun Khoo, Soo Chiat Hwang

Research Collection School Of Accountancy

The authors argue that the disclosure of audit fees can provide a more level playing field in Singapore, and would also be consistent with the other major capital markets in the world. Auditors' independence is the cornerstone of the auditing profession, because without auditor's independence investors would not be able to rely on the so-called "audited" financial statements. Currently in Singapore, audit-fee disclosure is not mandatory except for banks as stipulated by the Monetary Authority of Singapore (MAS).


The Association Between Accounting Students' Lone Wolf Tendencies And Their Perceptions, Preferences And Performance Outcomes In Team Projects, Premila GOWRI-SHANKAR, Jean Lin SEOW 2010 Nanyang Technological University

The Association Between Accounting Students' Lone Wolf Tendencies And Their Perceptions, Preferences And Performance Outcomes In Team Projects, Premila Gowri-Shankar, Jean Lin Seow

Research Collection School Of Accountancy

In this study we examine the association between accounting students’ lone wolf tendencies and their perceptions of the usefulness of team work, team interaction behaviors, and team performance. While prior studies find that students generally perceive positive benefits from engaging in team work, our study finds that students with greater lone wolf tendencies perceive fewer benefits from engaging in team work. We also find that during team interactions, teams with a greater proportion of students with higher lone wolf tendencies experience less team commitment and team leadership. Further, such teams rate the outcome of their project negatively, although, there is ...


Comments On Ed Financial Instruments: Amortized Cost And Impairment, TAN, Pearl Hock-Neo 2010 Singapore Management University

Comments On Ed Financial Instruments: Amortized Cost And Impairment, Tan, Pearl Hock-Neo

Research Collection School Of Accountancy

No abstract provided.


The Effect Of Internal Control Weakness Under Section 404 Of The Sarbanes-Oxley Act On Audit Fees, Jong-Hag CHOI, Jeong-Bon KIM, Soo Young KWON, Yoonseok ZANG 2010 Singapore Management University

The Effect Of Internal Control Weakness Under Section 404 Of The Sarbanes-Oxley Act On Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Soo Young Kwon, Yoonseok Zang

Research Collection School Of Accountancy

In this paper, we investigate the effect of the enactment of the SarbanesOxleyAct (SOX) in 2002 on audit pricing, using a sample of 252 firms that received an “Ineffective” audit opinion and other firms that received cleanaudit opinion on the effectiveness of the internal control over financial reportingunder Section 404 of SOX. Our analyses show the following. First,we find that auditors charge significantly higher audit fees for all firms inthe post-SOX period than in the pre-SOX period. Second, we find that auditors’opinions on the weakness in internal control (WIC) are positively associatedwith audit fees, and that the positive ...


Information Risk And Underwriter Switching In Seos: Evidence From China, Wei LUO, Pingui RAO, Heng YUE 2010 Singapore Management University

Information Risk And Underwriter Switching In Seos: Evidence From China, Wei Luo, Pingui Rao, Heng Yue

Research Collection School Of Accountancy

In this paper we examine whether information risk affects underwriter switching in a seasoned equity offering (SEO) process. Building on previous research, we hypothesize that SEO firms and underwriters associate with one another by mutual choice, and firms with a low degree of information risk tend to match up with prestigious underwriters. Using a sample of SEO firms in China and employing accruals quality as a proxy of information risk, we find evidence consistent with our hypothesis: the information risk and the initial public offering (IPO) underwriters’ reputation at the time of the SEO jointly determine the probability that the ...


Direct And Indirect Effects Of Internal Control Weakness And External Audit Effort On Accruals Quality: Evidence From A Unique Canadian Regulatory Setting, Hai LU, Gordon D RICHARDSON, Steven SALTERIO 2010 Singapore Management University

Direct And Indirect Effects Of Internal Control Weakness And External Audit Effort On Accruals Quality: Evidence From A Unique Canadian Regulatory Setting, Hai Lu, Gordon D Richardson, Steven Salterio

Research Collection School Of Accountancy

Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MD&A). These disclosures are provided to investors without a definition of the weaknesses to be reported, without implementation effectiveness testing, no direct management certification and no external audit of such disclosures. Though the cost of such SOX North disclosures are lower than in the U.S setting, the credibility of these disclosures is far from assured, posing an important empirical issue for regulators interested in the cost versus benefit trade-off of various disclosure ...


Corporate Philanthropic Giving, Advertising Intensity, And Industry Competition Level, Ran ZHANG, Jigao ZHU, Heng YUE, Chunyan ZHU 2010 Singapore Management University

Corporate Philanthropic Giving, Advertising Intensity, And Industry Competition Level, Ran Zhang, Jigao Zhu, Heng Yue, Chunyan Zhu

Research Collection School Of Accountancy

This article examines whether the likelihoodand amount of firm charitable giving in response tocatastrophic events are related to firm advertising intensity,and whether industry competition level moderatesthis relationship. Using data on Chinese firms’ philanthropicresponse to the 2008 Sichuan earthquake, we findthat firm advertising intensity is positively associated withboth the probability and the amount of corporate giving.The results also indicate that this positive advertisingintensity-philanthropic giving relationship is stronger incompetitive industries, and firms in competitive industriesare more likely to donate. This study thus provides evidencesuggesting that even in the wake of catastrophicevents, corporate philanthropic giving is strategic.


Is Premium Pricing Strategy A Viable Option To Pursue Higher Revenue Performance? A Case Study Of Relative Pricing Strategy In The Singapore Lodging Market, Xiaorong Chen 2010 University of Nevada, Las Vegas

Is Premium Pricing Strategy A Viable Option To Pursue Higher Revenue Performance? A Case Study Of Relative Pricing Strategy In The Singapore Lodging Market, Xiaorong Chen

UNLV Theses, Dissertations, Professional Papers, and Capstones

This is an exploratory research paper on how relative pricing affects an individual hotel’s revenue performance in the Singapore lodging market. First, it measures the REVPAR effects for both a discounting and premium pricing strategy at a local hotel against its competitive set. The findings conclude that a premium pricing strategy is a better way to improve REVPAR performance due to the inelastic nature of the demand curve for hotel rooms in the Singapore market. The findings also show that there is a price limit to a premium pricing strategy, beyond which the growth of REVPAR stagnates because customers ...


The Impact Of Rebranding On Guest Satisfaction And Financial Performance: A Case Study Of Holiday Inn Singapore Orchard City Centre, Pingshan Huang 2010 University of Nevada, Las Vegas

The Impact Of Rebranding On Guest Satisfaction And Financial Performance: A Case Study Of Holiday Inn Singapore Orchard City Centre, Pingshan Huang

UNLV Theses, Dissertations, Professional Papers, and Capstones

Existing literature has shown that effective branding/ re-branding can positively impact customer purchase preferences and intentions, satisfaction and loyalty and a firm’s financial performance. Building on these links, this paper investigated if there was a significant improvement in the Holiday Inn Singapore Orchard City Centre’s guest satisfaction (OSAT) and financial performance after its rebranding. Paired-samples analyses were conducted on the hotel’s pre- and post-rebranding guest satisfaction, occupancy, average daily rates (ADR), revenue per available room (RevPAR), revenue and net operating profit (NOP). Overall, the results revealed that after the rebranding, HISOCC’s occupancy and RevPAR increased significantly ...


Is Virtualization An Appropriate Method Of Disaster Recovery For The Hospitality Industry?, Manognya Murukutla 2010 University of Nevada, Las Vegas

Is Virtualization An Appropriate Method Of Disaster Recovery For The Hospitality Industry?, Manognya Murukutla

UNLV Theses, Dissertations, Professional Papers, and Capstones

Organizations across all business sectors are making increasing use of IT today. While other industries have understood the consequences of this dependence in the event of IT disasters and placed a large emphasis on disaster recovery plans and technology, the hospitality industry is lagging behind. One of the reasons why the hospitality industry does not place as much of an importance to disaster recovery is the cost. However, IT disaster is a very damaging occurrence, and measures should be taken to mitigate the event. Loss of a property's information technology (IT) functions can cause chaos in a hotel’s ...


Weathering The Storm: Asian Hedge Funds, Melvyn TEO 2010 Singapore Management University

Weathering The Storm: Asian Hedge Funds, Melvyn Teo

Research Collection BNP Paribas Hedge Fund Centre

How has the financial crisis shaped the hedge fund industry in Asia? We survey the style, investment region, and assets under management landscape of Asia-based hedge funds before and after the recent economic downturn. Our findings suggest that during the early part of the crisis in 2007, macro and fixed income funds based in Australia were especially vulnerable. When Asian financial markets succumbed in 2008 and 2009, hedge fund exits ramped up in Singapore and Hong Kong, particularly amongst event driven and Japan-focused funds. Small funds were most susceptible to closure during the liquidity crunch. Conversely, CTAs and Greater China-focused ...


Side-By-Side Management Of Hedge Funds And Mutual Funds, Tom NOHEL, Z. Jay WANG, Lu ZHENG 2010 Loyola University

Side-By-Side Management Of Hedge Funds And Mutual Funds, Tom Nohel, Z. Jay Wang, Lu Zheng

Research Collection BNP Paribas Hedge Fund Centre

We examine situations where the same fund manager simultaneously manages mutual funds and hedge funds. We refer to this as side-by-side management. We document 344 such cases involving 693 mutual funds and 538 hedge funds. Proponents of this practice argue that it is essential to hire and retain star performers. Detractors argue that the temptation for abuse is high and the practice should be banned. Our analysis based on various performance metrics shows that side-by-side mutual fund managers significantly outperform peer funds, consistent with this privilege being granted primarily to star performers. Interestingly, side-by-side hedge fund managers are at best ...


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