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Full-Text Articles in Business
The Effects Of Currency Appreciation On Share Market Return: Ardl Approach, Gary G. Tian, Shiguang Ma
The Effects Of Currency Appreciation On Share Market Return: Ardl Approach, Gary G. Tian, Shiguang Ma
Faculty of Commerce - Papers (Archive)
This study employs the ARDL cointegrating approach to examine the impact of financial liberalization on the relationships between three Chinese main bilateral exchange rates and its share market performance. We discovered that a long-term equilibrium relationship measured by cointegration has emerged between the exchange rate of the RMB against the Japanese Yen and, to a lesser extent, the exchange rate against both the US dollar and Hong Kong dollar and the Shanghai Composite Index since 2005 when the Chinese exchange rate regime changed from a peg system to a more flexible managed floating system. We found that the exchange rate …
Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman
Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman
Faculty of Commerce - Papers (Archive)
We argue that the International Accounting Standard Board's difficulty in arriving at a standard for accounting for emission rights, which is central to Emission Trading Schemes, is an opportunity to re-examine the issues from an environmental ethics approach. We critically evaluate the IASB approach which privileges profits, and views emission rights as tradeable entitlements to pollute. We consider social ecology, an example of an environmental ethical perspective which holds that humans' survival and the environment's sustainability are inextricably linked. We conclude that social ecology can inform accounting standard setters about the accounting treatment of emissions rights.
A Knowledge Mapping Approach To Facilitate Strategic Human Resource And Knowledge Management, Debbie Richards, Peter R. Massingham, Peter Busch
A Knowledge Mapping Approach To Facilitate Strategic Human Resource And Knowledge Management, Debbie Richards, Peter R. Massingham, Peter Busch
Faculty of Commerce - Papers (Archive)
A key challenge facing organisations is how to effectively connect employees who seek knowledge with those who have the necessary knowledge. From case studies conducted in three separate knowledge intensive organisations, briefly introduced in this paper, we found that locating and measuring expertise were major challenges with no current satisfactory solutions. We offer a method to map intellectual capital within organisations distinct from previous expertise location methods in several significant ways. First, it includes the measurement of knowledge value within the context of the organisation's strategy and activities. Second, it addresses concerns with existing methods such as subjectivity associated with …
Opportunities For Interactivity In Public Health Websites: A Content Analysis Approach, Sumayya Banna, Helen M. Hasan, Joseph A. Meloche
Opportunities For Interactivity In Public Health Websites: A Content Analysis Approach, Sumayya Banna, Helen M. Hasan, Joseph A. Meloche
Faculty of Commerce - Papers (Archive)
The Internet has many advantages over other media in the provision of information services in the area of public health. However many designers are not yet taking full advantage of its potential for interactivity. This paper examines the development of interactivity in public health websites in the increasingly important area of Palliative Care. Content analysis is used here to map the interactivity in a sample of 30 existing websites along with Heeter’s six dimensions (content and availability of choice, effort users must exert, responsiveness to the users, and the ease of adding information, monitoring the information and the system use, …