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2014

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The Effects Of Offshoring On Judgment Quality In A Management Accounting Task, Daniel D. Selby Jan 2014

The Effects Of Offshoring On Judgment Quality In A Management Accounting Task, Daniel D. Selby

Accounting Faculty Publications

This study investigates the effects of offshoring on judgment quality in a management accounting context (i.e., capital budgeting). The effects of offshoring on judgment quality are understudied and might explain the ineffective and inefficient use of information in offshoring arrangements (Srikanth and Puranam, 2011). A 3x2 between-subject experiment was conducted where participants were assigned to one of three experimental conditions: onshore team, offshore team, or no team. Two dependent variables were measured for judgment quality: effectiveness and efficiency. My results suggest that offshoring may have detrimental effects on efficiency. However, I also find that offshoring does not affect effectiveness.


Releasing Information In Xbrl: Does It Improve Information Asymmetry For Early U.S. Adopters?, Marshall A. Geiger, David S. North, Daniel D. Selby Jan 2014

Releasing Information In Xbrl: Does It Improve Information Asymmetry For Early U.S. Adopters?, Marshall A. Geiger, David S. North, Daniel D. Selby

Accounting Faculty Publications

Information released in XBRL is intended to improve the quality and accessibility of SEC filings, leading to less information asymmetry in the equity market. Research findings on the effects of XBRL on information asymmetry in the US., however, are mixed. Kim et al. (2012) reports that XBRL reduces information asymmetry while Blankespoor et al. (2012) reports that XBRL increases information asymmetry. In contrast to these prior studies, we report that the answer as to whether XBRL affects information asymmetry is matter of firm size. In this study we examine shifts in two measures of information asymmetry for early adopters of …


A Comparative Analysis Of The National Cyber Security Strategies Of Leading Nations, Bilge Karabacak, Unal Tatar, Orhan Calik, Minhac Celik Jan 2014

A Comparative Analysis Of The National Cyber Security Strategies Of Leading Nations, Bilge Karabacak, Unal Tatar, Orhan Calik, Minhac Celik

All Faculty and Staff Scholarship

The rapid pace of technological developments in the area of information and communications technologies caused nations and peoples to be more reliant on cyber infrastructure to survive. Besides opportunities, the widespread use of information technology introduces new threats as well. Risks related to cyber security have started to threaten critical infrastructures, which are defined as assets that are essential for the functioning of a society and its economy. Cyber security has become one of the most serious national security concerns. In 2003 the United States was the first nation to prepare and publish a national cyber security strategy In the …


Mirabile Dictu: The Bryn Mawr College Library Newsletter 17 (2014), Bryn Mawr College Library Jan 2014

Mirabile Dictu: The Bryn Mawr College Library Newsletter 17 (2014), Bryn Mawr College Library

Mirabile Dictu: Newsletter of the Bryn Mawr College Libraries

No abstract provided.


Measuring Circuit Splits: A Cautionary Note, Aaron-Andrew P. Bruhl Jan 2014

Measuring Circuit Splits: A Cautionary Note, Aaron-Andrew P. Bruhl

Faculty Publications

A number of researchers have recently published new measures of the Supreme Court’s behavior in resolving conflicts in the lower courts. These new measures represent an improvement over prior, cruder approaches, but it turns out that measuring the Court’s resolutions of conflicts is surprisingly difficult. The aim of this methodological comment is to describe those difficulties and to establish several conclusions that follow from them. First, the new measures of the Court’s behavior are certainly imprecise and may reflect biased samples. Second, using the Supreme Court Database, which some studies rely on to assemble a dataset of cases resolving conflicts, …


Ison V. Google, California Court Of Appeals Jan 2014

Ison V. Google, California Court Of Appeals

Historical and Topical Legal Documents

No abstract provided.


Ditirro V. Facebook, United States District Court For The Northern District Of California Jan 2014

Ditirro V. Facebook, United States District Court For The Northern District Of California

Historical and Topical Legal Documents

No abstract provided.


Rohn V. Viacom, United States District Court For The Western District Of Michigan Jan 2014

Rohn V. Viacom, United States District Court For The Western District Of Michigan

Historical and Topical Legal Documents

No abstract provided.


Perfect 10 V. Giganews, United States District Court For The Central District Of California Jan 2014

Perfect 10 V. Giganews, United States District Court For The Central District Of California

Historical and Topical Legal Documents

No abstract provided.


Obsidian Finance Group V. Cox, United States Court Of Appeals For The Ninth Circuit Jan 2014

Obsidian Finance Group V. Cox, United States Court Of Appeals For The Ninth Circuit

Historical and Topical Legal Documents

Obsidian Petition for En Banc Rehearing


In Re Google Gmail Litigation, United States District Court For The Northern District Of California Jan 2014

In Re Google Gmail Litigation, United States District Court For The Northern District Of California

Historical and Topical Legal Documents

Notice of Motion and Motion of Non-Party Press Organizations for an Order to Intervene and Opposition to Parties' Motion to Seal


Ekin V. Amazon, United States District Court For The Western District Of Washington Jan 2014

Ekin V. Amazon, United States District Court For The Western District Of Washington

Historical and Topical Legal Documents

No abstract provided.


Spigen 512(H) Subpoenas To Amazon, United States District Court For The Central District Of California Jan 2014

Spigen 512(H) Subpoenas To Amazon, United States District Court For The Central District Of California

Historical and Topical Legal Documents

No abstract provided.


State Farm V. Google, California Superior Court Jan 2014

State Farm V. Google, California Superior Court

Historical and Topical Legal Documents

No abstract provided.


Johnson V. Yahoo, United States District Court For The Northern District Of Illilnois Jan 2014

Johnson V. Yahoo, United States District Court For The Northern District Of Illilnois

Historical and Topical Legal Documents

No abstract provided.


Heigl V. Duane Reade, United States District Court For The Southern District Of New York Jan 2014

Heigl V. Duane Reade, United States District Court For The Southern District Of New York

Historical and Topical Legal Documents

No abstract provided.


Capitol Records V. Pandora Media, New York Supreme Court Jan 2014

Capitol Records V. Pandora Media, New York Supreme Court

Historical and Topical Legal Documents

No abstract provided.


Calderin V. Yahoo, United States District Court For The Northern District Of Illinois Jan 2014

Calderin V. Yahoo, United States District Court For The Northern District Of Illinois

Historical and Topical Legal Documents

No abstract provided.


Barry Rosen V. Amazon, United States District Court For The Central District Of California Jan 2014

Barry Rosen V. Amazon, United States District Court For The Central District Of California

Historical and Topical Legal Documents

No abstract provided.


Generation Iii V. Servicemagic, New Jersey Superior Court Jan 2014

Generation Iii V. Servicemagic, New Jersey Superior Court

Historical and Topical Legal Documents

No abstract provided.


Privacy Law Certificate (May 2014), High Tech Law Institute Jan 2014

Privacy Law Certificate (May 2014), High Tech Law Institute

Historical and Topical Legal Documents

No abstract provided.


Brown V. Ebay, United States District Court For The Eastern District Of New York Jan 2014

Brown V. Ebay, United States District Court For The Eastern District Of New York

Historical and Topical Legal Documents

No abstract provided.


Peter Kredenser V. Pomegranate Press Ltd., United States District Court For The Central District Of California Jan 2014

Peter Kredenser V. Pomegranate Press Ltd., United States District Court For The Central District Of California

Historical and Topical Legal Documents

No abstract provided.


Facebook V. Grunin, United States District Court For The Northern District Of California Jan 2014

Facebook V. Grunin, United States District Court For The Northern District Of California

Historical and Topical Legal Documents

No abstract provided.


Westlake Legal Group V. Schumacher, United States District Court For The Eastern District Of Virginia Jan 2014

Westlake Legal Group V. Schumacher, United States District Court For The Eastern District Of Virginia

Historical and Topical Legal Documents

No abstract provided.


Westlake Legal Group V. Schumacher, United States District Court For The Eastern District Of Virginia Jan 2014

Westlake Legal Group V. Schumacher, United States District Court For The Eastern District Of Virginia

Historical and Topical Legal Documents

Notice of Removal


In Re Google Inc. Gmail Litigation, United States District Court For The Northern District Of California Jan 2014

In Re Google Inc. Gmail Litigation, United States District Court For The Northern District Of California

Historical and Topical Legal Documents

Order Regarding Stipulation of Dismissal of Certain Actions


The Temple According To 1 Enoch, George W.E. Nickelsburg Jan 2014

The Temple According To 1 Enoch, George W.E. Nickelsburg

BYU Studies

During the Second Temple period (516 BCE to 70 CE), most Jews in Jerusalem worshipped at the Jerusalem temple. But a separate community at Qumran decried the lack of ritual purity in the activity at the Second Temple and saw their community as an ersatz for the temple. Literature at Qumran included 1 Enoch, a collection of five tractates composed in the Aramaic language between the fourth century BCE and the turn of the era and ascribed to the ancient patriarch Enoch, the head of the seventh generation after creation (Gen. 5:18–24). Some of the tractates are concerned about a …


The Pilgrim’S Intuitive Cognition In Pèlerinage De La Vie Humaine, David Strong Jan 2014

The Pilgrim’S Intuitive Cognition In Pèlerinage De La Vie Humaine, David Strong

Quidditas

This article maintains that the Pilgrim in Guillaume de Deguileville’s allegorical dream vision, Pèlerinage de la vie humaine, acquires a previously unrecognized importance through his cognitive abilities. Each personified figure’s significance depends not upon a general introduction, but the Pilgrim’s ability to identify those traits unique to their person. This mode of intellection mirrors the late Scholastic epistemology of intuitive cognition as championed by John Duns Scotus and William of Ockham. This theory allows the Pilgrim to grasp a particular object’s certitude without relying upon universals. Since this philosophy extols intellectual surety, it serves as a framework for interpreting the …


Visual Representations Of Prester John And His Kingdom, Michael E. Brooks Jan 2014

Visual Representations Of Prester John And His Kingdom, Michael E. Brooks

Quidditas

The mythical figure of the priest-king known to late medieval and early modern Europeans as Prester John fascinated literate Europeans for many centuries. Historians have weighed in on textual depictions of the legendary figure, but visual interpretations by European artists of the physical appearance of this eastern potentate have not been examined in any significant depth. These portrayals primarily took the form of map and book illustrations, and this essay examines the evolving visual representations that European artists developed of Prester John. In general, there was a gradual evolution over time in European artistic depictions of the legendary Prester John, …