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Full-Text Articles in Business

Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley Oct 1990

Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley

Accounting Faculty Publications

Utilizing a model of the relationship between skill accumulation and earnings known as human capital theory, we analyzed the incremental earnings associated with various educational and professional credential for a sample of members of the National Association of Accountants (NAA). Data were collected by means of a questionnaire survey of NAA members and were analyzed utilizing a multiple regression technique. Earnings is regressed on various education and certification variables. Employment characteristics and personal characteristics of the respondents are included as control variables.

Our analysis documents positive earnings increments for the bachelor’s and MBA degrees and the CPA certificate. For the …


Taxonomic Mental Models In Competitor Definition, Joseph F. Porac, Howard Thomas Apr 1990

Taxonomic Mental Models In Competitor Definition, Joseph F. Porac, Howard Thomas

Research Collection Lee Kong Chian School Of Business

In this article, a cognitive approach to the problem of competitor definition is outlined, which begins with a discussion of the information-processing demands implied by current models of competitive strategy. How decision makers simplify the competitive environment by using a mental model of competitive groups is then discussed. Finally, the implications of a cognitive approach for the classifying organizations and organizational adaptation are commented on.


The Determination Of Audit Fees: Analysis In The Singapore Context, Lay Chin Low, Pearl Hock Neo Tan, Hian Chye Koh Mar 1990

The Determination Of Audit Fees: Analysis In The Singapore Context, Lay Chin Low, Pearl Hock Neo Tan, Hian Chye Koh

Research Collection School Of Accountancy

Presents information on a study which addressed the issue of audit fees determination in the audit services market in Singapore. Research design and methodology; Contributions and limitations of audit models; Conclusions.


Positive Residues Involved In The Voltage-Gating Of The Mitochondrial Porin-Channel Are Localized In The External Moiety Of The Pore, Philadelphia University Jan 1990

Positive Residues Involved In The Voltage-Gating Of The Mitochondrial Porin-Channel Are Localized In The External Moiety Of The Pore, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Positive Residues Involved In The Voltage-Gating Of The Mitochondrial Porin-Channel Are Localized In The External Moiety Of The Pore, Philadelphia University Dec 1989

Positive Residues Involved In The Voltage-Gating Of The Mitochondrial Porin-Channel Are Localized In The External Moiety Of The Pore, Philadelphia University

Philadelphia University, Jordan

No abstract provided.