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1997

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Institution
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Articles 1351 - 1376 of 1376

Full-Text Articles in Business

Marketing Planning In Small Manufacturing Firms : An Investigation Into The Theory And Practice Of Marketing Planning By Small Manufacturing Firms In Counties Cork & Kerry., John Patrick Cowman Jan 1997

Marketing Planning In Small Manufacturing Firms : An Investigation Into The Theory And Practice Of Marketing Planning By Small Manufacturing Firms In Counties Cork & Kerry., John Patrick Cowman

Theses

As a result of undertaking this study, the researcher hopes to be able to draw conclusions about the practical relevance to small manufacturing firms of the marketing planning concepts set out in marketing literature by writers such as Kotler, McCarthy, MacDonald, Stapelton and others.

This study examines marketing planning in small Manufacturing firms - SMFs - in the Irish Counties of Cork and Kerry.

The essential aims of this study are to try to determine:

(1) How marketing planning is carried out by companies in the target group;

(2) Contrast marketing planning practice among the target population with recommendations for …


A Visual Approach For Identifying Consumer Satisfaction Segments, Estelami Hooman, Peter De Maeyer Jan 1997

A Visual Approach For Identifying Consumer Satisfaction Segments, Estelami Hooman, Peter De Maeyer

Research Collection Lee Kong Chian School Of Business

No abstract provided.


Moderating Effects Of Tolerance For Ambiguity And Risktaking Propensity On The Role Conflict-Perceived Performance Relationship: Evidence From Singapore Entrepreneurs, Hai Yap Teoh, See Liang Foo Jan 1997

Moderating Effects Of Tolerance For Ambiguity And Risktaking Propensity On The Role Conflict-Perceived Performance Relationship: Evidence From Singapore Entrepreneurs, Hai Yap Teoh, See Liang Foo

Research Collection School Of Accountancy

This study investigates the effects of tolerance for ambiguity and risktaking propensity in mediating the relationships between role conflict and perceived performance among 70 entrepreneurs in small and medium-sized businesses in Singapore. Entrepreneurial activity has been widely recognized as a major factor driving Singapore's economic development. Further insights therefore can be gained by this study, which addresses the above issues from the perspective of Singaporean entrepreneurs. As founders of their enterprises, entrepreneurs are often involved with many aspects of activities that create a high potential for conflict, having to play multiple roles, coping with competing and conflicting demands, and overcoming …


Joint Variance Ratio Tests Of The Martingale Hypothesis For Exchange Rates, Wai Mun Fong, Benedict Seng Kee Koh, Sam Ouliaris Jan 1997

Joint Variance Ratio Tests Of The Martingale Hypothesis For Exchange Rates, Wai Mun Fong, Benedict Seng Kee Koh, Sam Ouliaris

Research Collection Lee Kong Chian School Of Business

There is considerable interest in whether exchange rates behave like martingales. Liu and He tested the martingale hypothesis for exchange rates using the variance-ratio methodology of Lo and MacKinlay. They found that exchange rates have violated the martingale property since the inception of floating rates in 1973. Liu and He did not consider the joint implications of their tests, however. In this article, we reassess the martingale hypothesis for exchange rates using the joint tests developed by Hochberg and by Richardson and Smith. Contrary to the findings of Liu and He, the joint tests indicate that the martingale model worked …


Salesforce Evaluation By Local And Foreign Wholesale Companies In Singapore, Rajah Vellan Komaran, Lee Ching Tok Jan 1997

Salesforce Evaluation By Local And Foreign Wholesale Companies In Singapore, Rajah Vellan Komaran, Lee Ching Tok

Research Collection Lee Kong Chian School Of Business

No abstract provided.


The Opening Price Behavior: Foreign Exchange Futures Market Versus Equity Market, Quentin C. Chu, David K. Ding, C. S. Pyun Jan 1997

The Opening Price Behavior: Foreign Exchange Futures Market Versus Equity Market, Quentin C. Chu, David K. Ding, C. S. Pyun

Research Collection Lee Kong Chian School Of Business

Daily opening, noon, and closing prices of Deutschemark and Japanese yen futures are examined for the efficiency of the foreign exchange futures (FXF) market. Variance ratio and multiple variance ratio tests, are employed. The prices are found to be serially uncorrelated. This random walk behavior sheds light on the differences between the FXF and commodity or equity markets. The conclusions suggest that the FXF market is a 24-hour global market, reflecting a disparity with equity markets where round-the-clock trading is advocated since the high volatility during market opening would be eliminated, leading to potential cost reductions for traders as spreads …


1997 Meeting Minutes, Morehead State University. Staff Congress. Jan 1997

1997 Meeting Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes for 1997.


Pitfalls In Tests For Changes In Correlations, Brian H. Boyer, Michael S. Gibson, Mico Loretan Jan 1997

Pitfalls In Tests For Changes In Correlations, Brian H. Boyer, Michael S. Gibson, Mico Loretan

Faculty Publications

Correlations are crucial for pricing and hedging derivatives whose payoff depends on more than one asset. Typically, correlations computed separately for ordinary and stressful market conditions differ considerably, a pattern widely termed "correlation breakdown." As a result, risk managers worry that their hedges will be useless when they are most needed, namely during "stressful" market situations. We show that such worries may not be justified since "correlation breakdowns" can easily be generated by data whose distribution is stationary and, in particular, whose correlation coefficient is constant. We make this point analytically, by way of several numerical examples, and via an …


1997 Faculty Senate Meeting Minutes & Supplementary Materials, Morehead State University. Faculty Senate. Jan 1997

1997 Faculty Senate Meeting Minutes & Supplementary Materials, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Meeting Minutes & Supplementary Materials for 1997.


Independence Standards Board - Minutes Of Meetings, Meeting Of Public Meeting, October 20, 1997, Independence Standards Board Jan 1997

Independence Standards Board - Minutes Of Meetings, Meeting Of Public Meeting, October 20, 1997, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Standards Board - Minutes Of Meetings, Meeting Of June 30, 1997: Public Session, Independence Standards Board Jan 1997

Independence Standards Board - Minutes Of Meetings, Meeting Of June 30, 1997: Public Session, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Standards Board - Minutes Of Meetings, Meeting Of December 15, 1997: Public Session, Independence Standards Board Jan 1997

Independence Standards Board - Minutes Of Meetings, Meeting Of December 15, 1997: Public Session, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Issues Committee - Minutes Of Meetings Meeting Of November 20, 1997 Public Session, Independence Standards Board. Independence Issues Committee Jan 1997

Independence Issues Committee - Minutes Of Meetings Meeting Of November 20, 1997 Public Session, Independence Standards Board. Independence Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Sec Staff Analysis: Aicpa White Paper: A New Conceptual Framework For Auditor Independence, United States. Securities And Exchange Commission. Office Of The Chief Accountant Jan 1997

Sec Staff Analysis: Aicpa White Paper: A New Conceptual Framework For Auditor Independence, United States. Securities And Exchange Commission. Office Of The Chief Accountant

Association Sections, Divisions, Boards, Teams

No abstract provided.


Presentation To The Aicpa’S 25th Annual National Conference On Current Sec Developments, Arthur Siegel, Independence Standards Board Jan 1997

Presentation To The Aicpa’S 25th Annual National Conference On Current Sec Developments, Arthur Siegel, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


1997 Survey On Women's Status And Work/Family Issues In Public Accounting : Executive Summary;Survey On Women's Status And Work/Family Issues In Public Accounting, Executive Summary;Women's Status And Work/Family Issues In Public Accounting, Executive Summary, American Institute Of Certified Public Accountants Jan 1997

1997 Survey On Women's Status And Work/Family Issues In Public Accounting : Executive Summary;Survey On Women's Status And Work/Family Issues In Public Accounting, Executive Summary;Women's Status And Work/Family Issues In Public Accounting, Executive Summary, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Making The Most Of The New Tax Law: Tax Planning For The Small Business Owner: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Team Jan 1997

Making The Most Of The New Tax Law: Tax Planning For The Small Business Owner: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Team

Association Sections, Divisions, Boards, Teams

No abstract provided.


Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Draft), American Institute Of Certified Public Accountants, Independence Standards Board Jan 1997

Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Draft), American Institute Of Certified Public Accountants, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Final), American Institute Of Certified Pubic Accountants, Independence Standards Board Jan 1997

Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Final), American Institute Of Certified Pubic Accountants, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Uniform Accountancy Act And Uniform Accountancy Act Rules; Exposure Draft (American Institute Of Certified Public Accountants), 1997, July 21, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy Jan 1997

Uniform Accountancy Act And Uniform Accountancy Act Rules; Exposure Draft (American Institute Of Certified Public Accountants), 1997, July 21, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Firm-On-Firm Review Directory, January 1997, American Institute Of Certified Public Accountants. Division For Cpa Firms Jan 1997

Firm-On-Firm Review Directory, January 1997, American Institute Of Certified Public Accountants. Division For Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.


Firm Capabilities And Managerial Decision-Making: A Theory Of Innovation Biases, Janet E. L. Bercovitz, John M. De Figueiredo, David J. Teece Jan 1997

Firm Capabilities And Managerial Decision-Making: A Theory Of Innovation Biases, Janet E. L. Bercovitz, John M. De Figueiredo, David J. Teece

Faculty Scholarship

No abstract provided.


Two Paradigms For The Market Value Of Liabilities, Robert R. Reitano, Craig B. Merrill Jan 1997

Two Paradigms For The Market Value Of Liabilities, Robert R. Reitano, Craig B. Merrill

Faculty Publications

Financial valuation models can be applied to insurance- related claims. In particular, these models are being employed to calculate the market value of insurance liabilities. The goal of this paper is to introduce the various approaches to valuation that are used in the finance literature and show how the valuation of insurance liabilities fits into the financial valuation framework. The theory suggests that securitization of insurance liabilities may lead to better market value calculations.


The Delisting Bias In Crsp Data, Tyler Shumway Jan 1997

The Delisting Bias In Crsp Data, Tyler Shumway

Faculty Publications

I document a delisting bias in the stock return data base maintained by the Center for Research in Security Prices (CRSP). I find that delists for bankruptcy and other negative reasons are generally surprises and that correct delisting returns are not available for most of the stocks that have been delisted for negative reasons since 1962. Using over-the-counter price data, I show that the omitted delisting returns are large. Implications of the bias are discussed.


Evaluating Forecasts Of Correlation Using Option Pricing, Michael S. Gibson, Brian H. Boyer Jan 1997

Evaluating Forecasts Of Correlation Using Option Pricing, Michael S. Gibson, Brian H. Boyer

Faculty Publications

A forecast of the correlation between two asset prices is required to price or hedge an option whose payoff depends on both asset prices or to measure the risk of a portfolio whose return depends on both asset prices. However, a number of factors make it difficult to evaluate forecasts of correlation. We develop a forecast evaluation methodology based on option pricing, extending a technique that Engle et al (1993) introduced to evaluate volatility forecasts. A forecast of the variance-covariance matrix of joint asset returns is used to generate a trading strategy for a package of simulated options. The most …


Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes Jan 1997

Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes

Faculty Publications

This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed.