Business Commons^™

Accounting For Corruption: Abuse Of Rank And Privilege, Kathleen A. Cooper, Ian K. Fargher

Ian Fargher

Rank, privilege and responsibility should be inseparable. However, investigations ofcorporate scandals typically reveal rank, privilege and irresponsible behaviour gohand in hand. The publicity and recriminations surrounding corporate scandals tendto focus first on corporate executives implicated in poor management or otherinappropriate behaviour and then on the relevant regulators. Where financialmanipulation is revealed, the external auditor also comes under scrutiny. Thedeficiencies in corporate regulation including accounting and audit standards aresubject to less public inspection but are often the subject of enquiry by governmentappointedbodies. Recommendations for regulatory reform follow and the public isassured the risk of similar scandals is minimised or at least …

Association Between Corporate Disclosure And Information Needs Of Company Annual Report Users In Sri Lanka, Anura De Zoysa

Anura De Zoysa

This paper examines the extent of disclosures in company annual reports of Sri Lankan listedcompanies and the user perceptions on the importance of information disclosed in company annualreports. For this purpose, annul reports of 65 Sri Lankan listed companies were analysed using adisclosure index. Furthermore, a questionnaire survey was conducted covering seven user groups toexamine the importance they attached to various information items disclosed in company annualreports. The results of the study revealed a fairly high level of overall disclosure (69.8%) in Sri Lankancompany annual reports with 90 per cent of the sample companies disclosing 43 per cent ofinformation items …

Unintended Effects Of Implementation Intentions On Goal Pursuit Initiation Vs. Persistence: Substitution And Acceleration, Jelena Spanjol, Leona Tam, Jose Rosa

Leona Tam

This research develops new insights into implementation intentions' effects on goal striving initiation vs. persistence. Across three studies, we identify and empirically explore two novel effects of implementation intentions under different conditions of regulatory fit – namely substitution and acceleration effects.

Enacting Change In Strategic Marketing Decisions: The Role Of Regulatory Focus In Teams, Jelena Spanjol, Leona Tam, William Qualls, Jonathan Bohlmann

Leona Tam

No abstract provided.

Keynes,Hayak Y Marx, Guillermo Arosemena

Guillermo Arosemena

No abstract provided.

Diseñando Colisiones De Satélites En La Guerra Cibernética Encubierta, Jan Kallberg

Jan Kallberg

La guerra concentrada en la red depende de la red de información global para capacidades de combate conjuntas.3 La capa fundamental crea la capacidad de combate global como la columna vertebral espacial de la red de información donde los haberes espaciales son el elemento decisivo. EE.UU. depende de las capacidades espaciales para su éxito y la seguridad nacional de EE.UU. se basa hoy en día en un número limitado de satélites muy utilizados. Estos satélites son cruciales para la disuasión estratégica, la vigilancia, la recopilación de inteligencia y las comunicaciones militares. Si la disuasión estratégica falla, los satélites forman parte …

Privacy Issues And Solutions In Social Network Sites, Xi Chen, Katina Michael

Associate Professor Katina Michael

The boom of the internet and the explosion of new technologies have brought with them new challenges and thus new connotations of privacy. Clearly, when people deal with e-government and e-business, they do not only need the right to be let alone, but also to be let in secret. Not only do they need freedom of movement, but also to be assured of the secrecy of their information. Solove [6] has critiqued traditional definitions of privacy and argued that they do not address privacy issues created by new online technologies. Austin [7] also asserts: “[w]e do need to sharpen and …

Forward Momentum - Global Diversity And Inclusion Are Game Changers And Major Factors Impacting Successful Sustainable Development, Effenus Henderson

Effenus Henderson

Global Diversity and Inclusion are Game Changers and Major Factors Impacting Successful Sustainable Development By Effenus Henderson

Privacy- The Times They Are A-Changin', M.G. Michael, Katina Michael

Professor Katina Michael

This special section is dedicated to privacy in the information age. Since the rise of mobile social media in particular and the advent of cloud computing few can dispute that the times have changed. Privacy is now understood in context, and within a framework that is completely different to what it once was. The right to be let alone physically seemingly has been replaced by the right to give away as much information as you want virtually. What safeguards can be introduced into such a society? We cannot claim to wish for privacy as a right if we ourselves do …

Performance Audit: A Case Of Indian R&D Unit, Parulian Silaen, Shyam S. Bhati

Parulian Silaen

The purpose of this paper is to study the outcome of performance audit of anIndian research and development organisation, NIB and explore the utility of performanceaudit tools in determining the causes which lead to the failure of this particular organisation.A set of control tools developed by Silaen and Williams (2009) for the study of Research andDevelopment organisation are applied in this case. The elements of the tools developed bySilaen and Williams (2009) consist of dimensions and value of representation. Fourdimensions of control tools are given as directional, bureaucratic, scientific and financial.Three values of representation are given as external, internal and …

Life Cafe: Food Conservation And Health, Michelle Panko

Anthropology 100: Feast and Famine In a Global World Poster Assignment

Challenges of Health and Conservation in Las Vegas

• Las Vegas is a very large and busy city, with locals operating on a very hectic agenda often times resulting with a need for instant gratification.
• Because of this, many food industries in Las Vegas tend to distribute unhealthy foods in large Quantities.
• According to the Springs preserve NV blog, Las wastes produces 9,000 tons of trash a day.

Feast And Famine In A Global World Food: Compare And Contrast: Palms Bistro Buffet Vs. Bally's Steakhouse, Selina Abai

Anthropology 100: Feast and Famine In a Global World Poster Assignment

The strip is known for its flashing lights, water show, Hotels & Casinos, and the restaurants and buffets. Within the city of Las Vegas there are 2,187 restaurants and over 300 buffets. The food chain in Las Vegas is rapidly growing with more industries and companies opening.

Keynote Remarks At 9th Forum Of Fez Morocco, Effenus Henderson

Effenus Henderson

Introductory comments to the 9th Forum at Fez on the Alliance of Civiliztions, Cultural Diversity and the Euro Mediterrranean Partnership under the high patronage of His Majesty The King Mohammed VI

Identity-Based On-Line/Off-Line Signcryption, Dongdong Sun, Xinyi Huang, Yi Mu, Willy Susilo

Professor Willy Susilo

We present an identity-based on-line/off-line signcryption scheme, where most of computations are carried out when the message is not available(i.e., off-line stage) and the on-line part of our scheme does not require any exponent computations and therefore is very efficient. It combines the functionalities of signature and encryption and is provably secure in the random oracle model. We also show that our scheme is indistinguishable against adaptive chosen-ciphertext attacks (IND-IDSC-CCA2) and is existentially unforgeable against adaptive chosen-message attacks (EF-IDSC-ACMA).

Filter Coordinations For Exploring Multi-Dimensional Data, Mark Sifer

Dr Mark Sifer

No abstract provided.

Xeena For Schema: Creating Xml Documents With A Coordinated Grammar Tree, Mark Sifer, Frithjof Dau, Helen Hasan, Kathryn Crawford, Yardena Peres, Yoelle Maarek

Dr Mark Sifer

The vast heterogeneous network that is the World Wide Web requires common languages to facilitate the exchange and display of data and information in many forms. The Word Wide Web Consortium (W3C) developed the extensible markup language (XML) for this purpose. XML documents are produced automatically by applications or manually by users. When users do not produce documents regularly or when document languages are large and complex, manual editing can be a challenge. In these situations, better manual editing facilities that guide users and ease the burden of learning and recalling XML languages are needed. We present an XML editor …

User Interfaces For The Exploration Of Hierarchical Multi-Dimensional Data, Mark Sifer

Dr Mark Sifer

A variety of user interfaces have been developed to support the querying of hierarchical multi-dimensional data in an OLAP setting such as pivot tables and more recently Polaris. They are used to regularly check portions of a dataset and to explore a new dataset for the first time. In this paper, we establish criteria for OLAP user interface capabilities to facilitate comparison. Two criteria are the number of displayed dimensions along which comparisons can be made and the number of dimensions that are viewable at once¿visual comparison depth and width. We argue that interfaces with greater visual comparison depth support …

Interative Discussion Leader (Idt) @ Futuregov Forum Queensland On The Theme Of "Mobile Government", Katina Michael, Erica Fensom

Professor Katina Michael

Mobile Government Briefing: Provide services anywhere any time: - Transact to enable in-field data collection, request processing, order management, approvals, edits, updates and execute actions. - What are the implications for the incorporation of rich multimedia content on devices to better serve staff and citizens? - Addressing the security challenges of various risks around data access, data transmission, and data storage for BI architecture and mobile devices

High Speed Rail: Strategic Information For The Australian Context, Tania Von Der Heidt, Pat Gillett, Chris Hale, Philip Laird, Alex Wardrop, Robert Weatherby, Charles Waingold, Michael Charles, Ian Rossow, Dale Coleman, Bala Ramasokeran, Rocco Zito, Michael Taylor, Adrian Pollock

Dr Philip Laird

No abstract provided.

Capital Intelectual, Guillermo Arosemena

Guillermo Arosemena

No abstract provided.

2012 December, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for December of 2012.

Minerva 2012, The Honors College

Minerva

This issue of Minerva includes a celebration of the life and impact of former Honors Dean, Charlie Slavin; a discussion of the Honors College's role in the University of Maine Blue Sky Strategic Plan; and profiles of student Kyle Franklin and alumni Heidi Crosby and Richard Becker.

On Numerical Solution For Optimal Allocation Of Investment Funds In Portfolio Selection Problem, Yahaya Abubakar

CBN Journal of Applied Statistics (JAS)

In this article, we present a procedure for obtaining an optimal solution to the Markowitz’s mean-variance portfolio selection problem based on the analytical solution developed in a previous research that lead to the emergence of an important model known as the Black Model. The procedure is well presented, illustrated and validated by a numerical example from real stocks dataset obtainable from a popular European stock market.

On The Development Of Residential Property Price Indices For Nigeria, Olowofeso E. Olorunsola, Abiodun S. Bada, Mohammed A. Bamanga

CBN Journal of Applied Statistics (JAS)

This work focuses on the development of house price indices for Nigeria, and the estimates of the Nigerian Residential Property Price Indices on housing characteristics are presented. Four main methods of index construction were considered, these are hedonic regression, repeat-sales, stratification and central price tendency methods. It was discovered that econometric methods like hedonic and repeat sales were constraints in constructing residential property price indices for Nigeria by the nature of the data available. Hence, the central price tendency and the sale-based stratification methods which are internationally used measures were applied to the available zonal-level dataset from a survey of …

Analysis Of Crime Data Using Principal Component Analysis: A Case Study Of Katsina State, Shehu U. Gulumbe, Dikko H. .G., Bello Yusuf

CBN Journal of Applied Statistics (JAS)

This paper analyses Katsina State crime data which consists of the averages of eight major crimes reported to the police for the period 2006 – 2008. The crimes consist of robbery, auto theft, house and store breakings, theft/stealing, grievous hurt and wounding, murder, rape, and assault. Correlation analysis and principal component analysis (PCA) were employed to explain the correlation between the crimes and to determine the distribution of the crimes over the local government areas of the state. The result has shown a significant correlation between robbery, theft and vehicle theft. While MSW local government area has the lowest crime …

Inflation And Economic Growth In Nigeria: Detecting The Threshold Level, Sani I. Doguwa

CBN Journal of Applied Statistics (JAS)

This paper re-examines the issue of the existence and the level of inflation threshold in the relationship between inflation and growth in Nigeria, using three different approaches that provide appropriate procedures for estimating the threshold level and inference. While Sarel’s (1996) approach provides a threshold point estimate of 9.9 per cent that was not well identified by the data, the technique of Khan and Senhadji (2001) identifies a 10.5 per cent inflation threshold as statistically significant to explain the inflation-growth nexus in Nigeria. Also, the approach of Drukker et al (2005) suggests a two threshold point model with 11.2 and …

Understanding The Dynamics Of Inflation Volatility In Nigeria: A Garch Perspective, Babatunde S. Omotosho, Sani I. Doguwa

CBN Journal of Applied Statistics (JAS)

The estimation of inflation volatility is important to Central Banks as it guides their policy initiatives for achieving and maintaining price stability. This paper employs three models from the Generalized Autoregressive Conditional Heteroscedasticity (GARCH) family with a view to providing a parsimonious approximation to the dynamics of Nigeria’s inflation volatility between 1996 and 2011. Of the competing models, the asymmetric TGARCH (1,1) provides an appropriate paradigm for explaining the dynamics of headline and core CPI volatilities in Nigeria, while the symmetric GARCH (1,1) was found to be adequate for food CPI. The results are quite revealing. Firstly, model outcomes indicate …

Quality Statistics In Banking Reforms For National Transformation, Sarah O. Alade

CBN Journal of Applied Statistics (JAS)

This paper outlines the important role of statistics in aiding proper planning and achievement of sustainable economic development. The paper elaborates the importance of investing in quality and reliable statistics for policy design and implementation and stresses the vital role statistical information play in effective operation in both private and public sector in every economy. The role of quality, reliable and timely information to a well-functioning financial system and as a guide to monetary policy making is illustrated in the paper. The paper credits accurate statistical information to the success of the Nigerian banking sector reform. However, it suggests that …

Survey Of Foreign Assets And Liabilities In Nigeria 2011 Report, Mohammed M, Tumala, Ajibola I. Olufemi, Babatunde S. Omotosho, Oladipupo A. Baruwa

CBN Journal of Applied Statistics (JAS)

No abstract provided.

Metropolitan Report - December 2012, Division Of Business And Economic Research, College Of Business Administration, University Of New Orleans

UNO Metropolitan Report

No abstract provided.