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Full-Text Articles in Business

Cost Control And Accountability For Effective Budget Implementation, Chukwumah Lawyer Obara Dr Jan 2014

Cost Control And Accountability For Effective Budget Implementation, Chukwumah Lawyer Obara Dr

Lawyer Obara

Because of the growing complexity of business and business problems and because of the movement toward decentralization in large enterprise, increased attention is being given to better planning and control techniques. Consequently, the use of sound budgeting techniques is becoming more prevalent. Again, corporate restructuring has resulted in a treno toward placing the responsibility for budgeting at higher levels in the organization allowing for a stronger cost control and accountability measures. Consequently, the paper advocate the use of cost control method to monitor, evaluate, and ultimately enhance the efficiency of specific business areas such as departments, divisions, or product lines. …


Offensive Cyber: Superiority Or Stuck In Legal Hurdles?, Jan Kallberg Feb 2013

Offensive Cyber: Superiority Or Stuck In Legal Hurdles?, Jan Kallberg

Jan Kallberg

In recent years, offensive cyber operations have attracted significant interest from the non-Defense Department academic legal community, prompting numerous articles seeking to create a legal theory for cyber conflicts. Naturally, cyber operations should be used in an ethical way, but the hurdles generated by the legal community are staggering. At a time when the United States has already lost an estimated $4 trillion in intellectual property as a result of foreign cyber espionage, not to mention the loss of military advantage, focusing on what the United States cannot do in cyberspace only hinders efforts to defend the country from future …


Budget Preparation And Implementation In The Nigerian Public, Chukwumah Lawyer Obara Dr Jan 2013

Budget Preparation And Implementation In The Nigerian Public, Chukwumah Lawyer Obara Dr

Lawyer Obara

This paper reviewed the practice of budgeting and budget implementation in Nigeria. The objective was to empirically suggest ways of getting out of the jinx of continual and repeated adverse budgetary performance. In order to secure best value in terms of allocation and utilization scarce resources in Nigeria, we advocated the concept of value Money Audit, due process and cost Audit. These concepts if properly applied alongside good public procurement philosophy will engender a strong legal, organizational and professional framework to make budgeting and budget implementation in the Nigerian Public Sector robust and effective. Therefore, the paper strongly recommend professionalism …


The American University: Dilemmas And Directions, Ronald G. Ehrenberg Oct 2012

The American University: Dilemmas And Directions, Ronald G. Ehrenberg

Ronald G. Ehrenberg

[Excerpt] American research universities clearly are national treasures. Over the past decade, however, these institutions have increasingly come under attack for a wide variety of alleged sins. Further, their economic bases are increasingly being eroded because of budget problems at federal and state levels, coupled with increased demand for resources to meet competing social needs, such as health care. Thus, although American universities are national treasures, many fear they are entering a period of decline and may well prove to be an endangered species. Why are research universities being attacked, and why are their supporters in both the private and …


A Brief Guide To The Aaup Salary Data, Ronald G. Ehrenberg Oct 2012

A Brief Guide To The Aaup Salary Data, Ronald G. Ehrenberg

Ronald G. Ehrenberg

[Excerpt] The AAUP data not only document faculty salary levels, but may also play a role in determining future levels. They represent average data for all full-time faculty members at the university, excluding faculty in medical colleges and health sciences. Thus, they can not be used to compare salaries within a discipline across institutions. They have long been used, however, by faculty on budget or finance committees to inform discussions with central administrators regarding the parameters of the next year’s budget (e.g. tuition increases, faculty salary increases, and endowment payout rates). Often, the faculty and administration will agree on a …


The Return Of Dr. Strangelove, Jan Kallberg, Adam Lowther Aug 2012

The Return Of Dr. Strangelove, Jan Kallberg, Adam Lowther

Jan Kallberg

With the prospect of sequestration looming, the United States may find itself increasingly rely ing on nuclear and cy ber deterrence as an affordable means of guaranteeing national sovereignty and preventing major conflict between the U.S. and potential adversaries in the Asia-Pacific. While earlier defense planning and acquisition were based on economic conditions that no longer ex ist, Congress’s options to balance the budget by cutting defense spending are politically palatable because far fewer American are “defense v oters” relative to “social welfare voters,” according to a number of recent public opinion surveys. The simple fact is China’s rise has …


Financing Activities Of Entrepreneurship Centers In The United States, Todd A. Finkle, Teresa Menzies, Donald F. Kuratko, Michael G. Goldsby Dec 2011

Financing Activities Of Entrepreneurship Centers In The United States, Todd A. Finkle, Teresa Menzies, Donald F. Kuratko, Michael G. Goldsby

Todd A Finkle

This article examines the financial activities within a sample of entrepreneurship centers in the United States. 249 entrepreneurship centers were surveyed about their center's endowments, budgets, salaries, fundraising, seminars/workshops and other financial activities. We received 122 responses for a 49% response rate. The findings of this research can be used as a benchmark for both U.S. schools and center directors in deter,mining benchmarks for their respective centers.


Banking Structure Redesigned, Vijaya Krushna Varma Mr Dec 2009

Banking Structure Redesigned, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Banking structure is redesigned to make India a fully digital nation and to usher in 100% E-governance.


Portable Bank Account, Vijaya Krushna Varma Mr Dec 2009

Portable Bank Account, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Varma suggests radical bank reforms to usher in fully liberalized and transparent economic system. The time has come to radically reform banking sector to the ultimate level where there will be no NPAs, unemployment, black money, fake currency, economic recession and corruption. The government should liberalise the banking sector to establish a bank branch at every village or colony having population of 2500 so that each bank shall handle approximately 2000 accounts. The main objectives of fully liberalised banking sector are as follows* To give every citizen above the age of 15 years a portable bank savings account with permanent …


Tax, Vijaya Krushna Varma Mr Mar 2009

Tax, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called “TOP Tax system” is adopted and implemented by all nations. Ultimate economic reforms will relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. http://taxationreforms.com


Liberalize Banking Sector, Vijaya Krushna Varma Mr Feb 2009

Liberalize Banking Sector, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Liberalize the banking sector to establish a bank branch at every village or colony having population of 2500 so that each bank shall handle approximately 2000 accounts. To give every citizen above the age of 15 years a bank savings account * To make India a fully digital nation and to usher in 100% e-governance. * To expand Banking to the ultimate level so that many State and Central Government departments can be integrated in the banking system to cut the present government size and non plan expenditure to 1/3 level.


Bank Reforms, Vijaya Varma Feb 2009

Bank Reforms, Vijaya Varma

VIJAYA KRUSHNA VARMA Mr

Varma suggests radical bank reforms to usher in fully liberalized and transparent economic system. The time has come to radically reform banking sector to the ultimate level where there will be no NPAs, unemployment, black money, fake currency, economic recession and corruption


Banking For All And For Everything, Vijaya Varma Feb 2009

Banking For All And For Everything, Vijaya Varma

VIJAYA KRUSHNA VARMA Mr

Varma suggests radical bank reforms to usher in fully liberalized and transparent economic system. The time has come to radically reform banking sector to the ultimate level where there will be no NPAs, unemployment, black money, fake currency, economic recession and corruption. Liberalise the banking sector to establish a bank branch at every village or colony having population of 2500 so that each bank shall handle approximately 2000 accounts. * To give every citizen above the age of 15 years a portable bank savings account with permanent account number from birth to death. This portable bank account can be shifted …


Portable Savings Account Module, Vijaya Krushna Varma Mr Feb 2009

Portable Savings Account Module, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Portable savings account is an involuntary tax paying account. Citizens need not maintain separate account books for paying either Direct taxes or Indirect taxes. Citizens need not submit tax returns annually. There will be no expenditure cost for the government for collecting taxes.


Functional Programs For Money Changes In Banking System, Vijaya Krushna Varma Mr Feb 2009

Functional Programs For Money Changes In Banking System, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Varma developed new banking system for auto adjusted money supply without any external regulators.


Bank Account Module, Vijaya Krushna Varma Mr Feb 2009

Bank Account Module, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Bank account module is designed and developed by Varma for new banking system. This new bank account module will help banks to know their profits at any time. This module will halt non performing assets


Un Caso Didattico Di Controllo Di Gestione Su Personal Computer, Massimo Saita Dec 1985

Un Caso Didattico Di Controllo Di Gestione Su Personal Computer, Massimo Saita

Massimo Saita

No abstract provided.