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When The Government Is The Controlling Shareholder: Implications For Delaware, Marcel Kahan, Edward B. Rock 2010 New York University

When The Government Is The Controlling Shareholder: Implications For Delaware, Marcel Kahan, Edward B. Rock

Faculty Scholarship at Penn Law

No abstract provided.


Factor That Influence The Critical Thinking Skills Of Public School Teachers In A Parish In Southwest Louisiana, Dale Beglis Schanz 2010 Louisiana State University and Agricultural and Mechanical College

Factor That Influence The Critical Thinking Skills Of Public School Teachers In A Parish In Southwest Louisiana, Dale Beglis Schanz

LSU Doctoral Dissertations

The purpose of this study is to determine the influence of selected personal and professional demographic characteristics on the critical thinking abilities of teachers in a parish in Southwest Louisiana. The study is a correlational design using a descriptive survey technique with questions for the data collection. The examiner looked at attribute independent variables – characteristics that a subject has before a study begins such as gender, age, race, highest level of education completed, and years of teaching experience. Three hundred and twenty-four teachers in twelve public schools (three high schools, four middle schools, and five elementary schools) participated in the ...


Who Will Do The Job? Hiring Older Workers To Fill Library Labor Gaps, Anne Marie Casey 2010 Embry-Riddle Aeronautical University

Who Will Do The Job? Hiring Older Workers To Fill Library Labor Gaps, Anne Marie Casey

Staff Works - Hunt Library

This article discusses the potential shortage of librarians as baby boomers retire. Drawing from other industries that hire retirees for part time or seasonal work, the author discusses this as a possible solution to labor shortages in the field of librarianship.


Forming Ireland's Industrial Development Authority, Paul Donnelly 2010 Technological University Dublin

Forming Ireland's Industrial Development Authority, Paul Donnelly

Books/Book Chapters

Tracing the creation and (re)production of Ireland’s Industrial Development Authority (IDA) through the lens of path dependence theory, the story charts the IDA’s creation within protectionism. In parallel with the gradual shift away from protection towards free trade, the story follows the IDA’s emergence as the state’s pre-eminent industrial development agency, its re-creation as a state-sponsored organisation and the growing political, institutional and monetary resources afforded it in return for delivery on objectives, largely in the shape of new job creation. However, the increasing reliance on foreign investment to meet targets, at the expense of ...


The Arrival Of A New Gaap: International Financial Reporting Standards, Brian Stanko, Thomas Zeller 2010 Loyola University Chicago

The Arrival Of A New Gaap: International Financial Reporting Standards, Brian Stanko, Thomas Zeller

School of Business: Faculty Publications and Other Works

This article examines the International Accounting Standards Board’s efforts to create greater comparability and uniformity in global financial reporting. Prefacing this will be an examination of 1) the reasons for past and present inter-country reporting differences and 2) the changes that have affected the governing structure of the international financial reporting environment. Most importantly, however, this article explores the areas that will be most impacted when companies move to a uniform group of international accounting standards. An understanding of the accounting regulatory process and the changes underway is important for all businesses professionals, including those in large and small ...


Labor And The Bank: Investigating The Politics Of The World Bank's Employing Workers' Index, Suzan Kang 2010 CUNY John Jay College

Labor And The Bank: Investigating The Politics Of The World Bank's Employing Workers' Index, Suzan Kang

Publications and Research

For many years, trade unions have pressured international financial organizations such as the World Bank to better incorporate protections for workers. A recent development in this contestation was the World Bank’s 2009 announcement regarding its controversial “Employing Workers Index” in its widely circulated Doing Business report. Trade unions had argued that the index, which promoted flexible labor market policies, did not respect the international norm of worker protections, and urged the World Bank to change the index. As a result, the Doing Business Group pledged to reform the Employing Workers Index and to create a new index on protecting ...


Nonlinear Bivariate Comovements Of Asset Prices: Theory And Tests, Anastasios G. Malliaris, Marco Corazza, Elisa Scalco 2010 Loyola University Chicago

Nonlinear Bivariate Comovements Of Asset Prices: Theory And Tests, Anastasios G. Malliaris, Marco Corazza, Elisa Scalco

School of Business: Faculty Publications and Other Works

Comovements among asset prices have received a lot of attention for several reasons. For example, comovements are important in cross-hedging and cross-speculation; they determine capital allocation both domestically and in international mean-variance portfolios and also, they are useful in investigating the extent of integration among financial markets. In this paper we propose a new methodology for the non-linear modelling of bivariate comovements. Our approach extends the ones presented in the recent literature. In fact, our methodology, outlined in three steps, allows the evaluation and the statistical testing of non-linearly driven comovements between two given random variables. Moreover, when such a ...


It Governance In Small And Medium Enterprise Post Sarbanes Oxley, Carlos Anthony Thomas 2010 Louisiana State University and Agricultural and Mechanical College

It Governance In Small And Medium Enterprise Post Sarbanes Oxley, Carlos Anthony Thomas

LSU Doctoral Dissertations

The history of IT governance research has been dichotomous in that research either focused on the IT governance structural arrangements or the contingencies that affect IT organizational decisions. Weill and Ross’s (2004) seminal text on IT governance represents a synthesis of these two streams of research and thus establishes a new trajectory in the discourse related to IT governance. Their study included analysis from both survey data and case studies. However, the case study sites included were of large capitalized companies. Moreover, the cases were conducted prior to the mandated implementation of Section 404 of Sarbanes Oxley (SOX), which ...


Financial Mathematics: Options, Arbitrage, And The Black-Scholes Pde, Heather Engstrom 2010 University of Redlands

Financial Mathematics: Options, Arbitrage, And The Black-Scholes Pde, Heather Engstrom

Undergraduate Honors Theses

This paper aims to derive and solve the Black-Scholes partial differential equation (PDE) used to price options. Options allow investors the possibility for great gain with small probability for a large loss. Thus, they can be very valuable if money is invested correctly. Brownian motion can be used to model the change in stock prices and is the jumping off point for the derivation of the Black-Scholes PDE. The derivation of the PDE and its solution using the method of Fourier transforms will be shown. An application of the pricing formula using actual stock values will also be given.


The Case Against Shareholder Empowerment, William W. Bratton, Michael L. Wachter 2010 University of Pennsylvania Carey Law School

The Case Against Shareholder Empowerment, William W. Bratton, Michael L. Wachter

Faculty Scholarship at Penn Law

No abstract provided.


Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping CHEN, Xia CHEN, Qiang CHENG, Terry Shevlin 2010 University of Texas at Austin

Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin

Research Collection School Of Accountancy

Taxes represent a significant cost to the firm and shareholders, and it is generally expected that shareholders prefer tax aggressiveness. However, this argument ignores potential non-tax costs that can accompany tax aggressiveness, especially those arising from agency problems. Firms owned/run by founding family members are characterized by a unique agency conflict between dominant and small shareholders. Using multiple measures to capture tax aggressiveness and founding family presence, we find that family firms are less tax aggressive than their non-family counterparts, ceteris paribus. This result suggests that family owners are willing to forgo tax benefits to avoid the non-tax cost ...


Understanding Analysts Forecasts, R. J. Louth, P. Joos, S. E. Satchell, Guy Weyns 2010 University of Cambridge

Understanding Analysts Forecasts, R. J. Louth, P. Joos, S. E. Satchell, Guy Weyns

Research Collection School Of Accountancy

The purpose of this paper is to model analysts’ forecasts. The paper differs from the previous research in that we do not focus on how accurate these predictions may be. Accuracy may indeed be an important quality but we argue instead that another equally important aspect of the analysts’ job is to predict and describe the impact of jump events. In effect, the analysts’ role is one of scenario prediction. Using a Bayesian-inspired generalised method of moments estimation procedure, we use this notion of scenario prediction combined with the structure of the Morgan Stanley analysts’ forecasting database to model ...


Tunneling As An Incentive For Earnings Management During The Ipo Process In China, Jiwei WANG, Joseph AHARONY, Hongqi YUAN 2010 Singapore Management University

Tunneling As An Incentive For Earnings Management During The Ipo Process In China, Jiwei Wang, Joseph Aharony, Hongqi Yuan

Research Collection School Of Accountancy

Using a sample of 185 Chinese IPO firms listed on the Shanghai Stock Exchange during the period 1999-2001, we show that related-party (RP) sales of goods and services could be used opportunistically to manage earnings upwards in the pre-IPO period. We also provide evidence that such behavior may be motivated by the prospect of tunneling opportunities in the post-IPO period, i.e., exploiting economic resources from minority shareholders for the benefit of the parent company. We provide evidence of one such opportunistic tunneling tool: non-repayment by Chinese parent companies of net outstanding corporate loans made to them by their newly ...


Moral Hazard, Firms’ Internal Governance And Management Earnings Forecasts, Jimmy LEE 2010 Singapore Management University

Moral Hazard, Firms’ Internal Governance And Management Earnings Forecasts, Jimmy Lee

Research Collection School Of Accountancy

This paper investigates the role of management earnings forecasts in mitigating information asymmetry between investors andmanagers relating to moral hazard, and explains how earnings guidance facilitates monitoring. I demonstrate that firms that are more susceptible to moral hazard problems and more difficult to monitor are also more likely to issue annual earningsforecasts and they do so more frequently. In addition, I examine how firm internal governance drives forecasting decisions andshow that stronger board governance and managerial equity incentives are associated with higher likelihood and frequency of forecast issuance. Finally, I provide robust evidence that managerial equity incentives are associated with ...


The Effect Of A Planned Instructional Program On The Empathy Levels Of Registered Nurses At A Metropolitan Hospital In Southern Louisiana, Deborah K. Charnley 2010 Louisiana State University and Agricultural and Mechanical College

The Effect Of A Planned Instructional Program On The Empathy Levels Of Registered Nurses At A Metropolitan Hospital In Southern Louisiana, Deborah K. Charnley

LSU Doctoral Dissertations

The professional nurse’s role focuses on two distinct provisions of expert care involving the science and art of caring for patients. Nurses must attain and maintain a high level of scientific, clinical expertise. In addition, nurses must continuously seek to understand, relate to and connect with the patients with whom they work whether it is at the hospital bedside or in other arenas where healthcare services are provided. The nurse plays a critical role in supporting patients through their most vulnerable times by empathizing and understanding where they are and where they want and need to be from a ...


Essays On Three Price Judgments: Price Fairness, Price Magnitude, And Price Expectation, Sandeep Bhowmick 2010 Louisiana State University and Agricultural and Mechanical College

Essays On Three Price Judgments: Price Fairness, Price Magnitude, And Price Expectation, Sandeep Bhowmick

LSU Doctoral Dissertations

This dissertation addresses three important price judgments: price fairness, price magnitude, and price expectation. Developed over three chapters, the main objective of this research is to determine underlying differences in these three price judgments. These differences are based on conceptualizing price fairness as a combination of affective and cognitive components, whereas price magnitude and price expectation reflect different cognitive aspects of price judgment. Chapter 1 provides a literature review and identifies several research questions related to these three price judgments; Chapters 2 and 3 provide testable hypotheses and conduct three pretests and two experiments to test the hypotheses. Using structural ...


Temporal Reframing Of Prices: A Conceptual Framework, Mazen Jaber 2010 Louisiana State University and Agricultural and Mechanical College

Temporal Reframing Of Prices: A Conceptual Framework, Mazen Jaber

LSU Doctoral Dissertations

Research on consumer’s response to pricing tactics has been plentiful and is still ongoing. One strategy that research has sought to explain and endorse is pennies-a-day (Gourville, 1998), where the cost of a product is expressed as a small ongoing expense. This dissertation tests two competing theories that may explain the effect of PAD on consumer participation intentions. The first theory, marketing exchange (Bagozzi, 1975) predicts different effects across exchange type; in particular, generalized exchange (charity) and restricted exchange (consumer products and services). The second theory, mental budgeting (Heath and Soll, 1996) predicts different effects across expense type; this ...


Transactional Distance Theory: The Effect Of Disseminating Educational Messages To Frontline Nurses In An Acute Care Hospital Setting, Wanda G. Hughes 2010 Louisiana State University and Agricultural and Mechanical College

Transactional Distance Theory: The Effect Of Disseminating Educational Messages To Frontline Nurses In An Acute Care Hospital Setting, Wanda G. Hughes

LSU Doctoral Dissertations

Registered nurses (RNs)working in acute care hospitals that provide services 24 hours a day 7 days a week with a variety of schedules are a challenge for Nurse Managers to communicate rapidly changing, important educational messages in a timely and efficient manner. These RNs can be considered dispersed, or distanced, employees from their Nurse Managers. Moore’s (1972) Theory of Transactional Distance was the theoretical framework to explore the effects of disseminating educational messages via email from Nurse Managers to frontline RNs working in an acute care hospital that provides services 24 hours a day 7 days a week ...


An Evaluation Of The Preceptions Of Board Development Needs In Non-Profit Organizations In Louisiana, Gail A. Hollins 2010 Louisiana State University and Agricultural and Mechanical College

An Evaluation Of The Preceptions Of Board Development Needs In Non-Profit Organizations In Louisiana, Gail A. Hollins

LSU Doctoral Dissertations

The purpose of this study was to determine the perceptions of board members of non-profit organizations in Louisiana on board development. According to the literature review, boards of directors play a pivotal role in the life of non-profit organizations. Thus, it is essential that they operate effectively. Provision of a continuous development program promotes board and organizational performance as board members augment their knowledge, skills and abilities of their roles and responsibilities, and cultivate board, staff, and stakeholder relationships. The target population for this study was board members of non-profit organizations in Louisiana. A total of 267 non-profit organizations were ...


A Viable Entry Level Into Practice: Factors Determining Diploma Nursing Program Success, Linda M. Markey 2010 Louisiana State University and Agricultural and Mechanical College

A Viable Entry Level Into Practice: Factors Determining Diploma Nursing Program Success, Linda M. Markey

LSU Doctoral Dissertations

Entry level into the practice of registered nursing has been a controversial topic in the profession of nursing since the American Nurses Association (ANA) Position Statement in 1965, which stated that entry level into practice should be at the baccalaureate degree level. The oldest and most traditional type of nursing program is the diploma nursing program. Diploma nursing programs have proven to score at or above the national mean on the National Council Licensure Examination for Registered Nurses (NCLEX-RN) required by all nursing graduates to pass to obtain licensure for the practice of nursing, regardless of educational preparation. The purpose ...


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