Business Commons^™

The United Nations Convention For The International Sale Of Goods (Cisg) And Related Issues Of Conflict Of Laws, Francesco Pifferi

LLM Theses and Essays

This paper addresses a need for legal predictability in international sale of goods. The author explores the twin purposes of the CISG to provide uniform substantive rules for international sale contracts and to solve conflict of laws problems through a uniform choice of law principle. The paper explores the regime of conflict of law rules in the CISG in comparison with the Hague Convention on the Law Applicable to the Contracts for the International Sale of Goods, EC Rome Convention on the Law Applicable to Contractual Obligations, and the Inter-American Convention on the Law Applicable to International Contracts. The scope …

The Interactive Effects Of Different Accounting Controls On Subordinates' Behaviour And Performance, Chong M. Lau

Research outputs pre 2011

Prior research suggests that goal setting and an emphasis en meeting tight budget targets may influence the extent of subordinates' performance and slack creation. This study hypothesizes that other accounting controls may moderate these relationships. Specifically, it hypothesizes that: (i) budgetary performance is increased and (ii) budgetary slack creation is decreased when an emphasis on setting and meeting tight budget targets is complemented with a high extent of cost control. The results support a significant two-way interaction between Emphasis on setting and meeting tight budget targets and Cost control affecting budgetary performance. A significant two-way interaction between Emphasis en setting …

The Effects Of Gender And Task Complexity On Audit Judgment, Janne Chung, Gary S. Monroe

Research outputs pre 2011

This study examines the interaction effect between gender and task complexity on audit judgment based on the selectivity hypothesis. This hypothesis states that males are selective information processors whereas females are detailed information processors. The study extends this hypothesis to an auditing context and hypothesizes that males will outperform females when task complexity is low while females will outperform males when task complexity is high. A two (males and females) by two (task complexity - high and low) full factorial experiment was carried out. The low and high task complexity conditions were created by manipulating the number of cues. The …

Helping And Servicing Regional Small Businesses: An Evaluation Of The Business Grow Program In The South West Region Of Western Australia, Xueli Huang, Alan Brown, Robyn Morris, Barry Chapman

Research outputs pre 2011

In October 1997 the Edith Cowan University was invited to evaluate the performance of the Business Grow Program. The program commenced on July 1, 1995, and its evaluation, scheduled to be completed by April 1998, has been undertaken to assess the performance of the Program since its instigation.

The evaluation team has relied substantially on information provided by small business owners, local government representatives, industry associations, and the manager of the Program. The evaluation team would like to thank Kate Loughton for her assistance in facilitating the administration of this project.

The evaluation was undertaken by Small and Medium Enterprise …

Reporting On Pass/Fail Grades On The Uniform Cpa Examination: Status Report, December 1998, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Reporting Pass/Fail Grades On The Uniform Cpa Examination: Invitation To Comment, June 1, 1998, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Information For Uniform Cpa Examination Candidates, Effective May 1998, American Institute Of Certified Public Accountants

Examinations and Study

No abstract provided.

Conversion Of The Uniform Cpa Examination To Computer-Based Examination, October 1998, Joint Aicpa/Nasba Computerization Implementations Committee, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

Examinations and Study

No abstract provided.

Information For International Uniform Cpa Qualification Examination Candidates, Second Edtion - Effective November 1998, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Does Medicare Eligibility Affect Retirement?, Brigitte C. Madrian, Nancy Dean Beaulieu

Faculty Publications

Concern over the lack of portability associated with employer-provided health insurance has precipitated a recent flurry of research activity on the effects of health insurance on labor market outcomes. Several estimates suggest that the costs associated with changing doctors and losing coverage for preexisting conditions are sufficient to deter individuals from changing jobs. These costs may be particularly important for older individuals contemplating retirement because a departure from the labor force may involve not only a change in doctors or lack of coverage for preexisting conditions but a complete loss of access to employer-provided group health insurance.

Economic Valuation Models For Insurers, David F. Babbel, Craig B. Merrill

Faculty Publications

Recently much attention has been given to the approaches insurers undertake in valuing their liabilities and assets. For example, in 1994 the American Academy of Actuaries created a Fair Valuation of Liabilities Task Force to address the issue [see Doll et al. (1998), Reitano (1997), Babbel (1997, 1998b), Babbel and Merrill (1996), and Merrill (1997)]. In 1997, the Academy established a Valuation Law Task Force and a Valuation Tools Working Group to investigate the various valuation approaches extant and to recommend the models best suited to the task.

Much of the literature on valuation has focused on the strengths and …

Is Sound Just Noise, Joshua D. Coval, Tyler Shumway

Faculty Publications

This paper analyzes the information content of the ambient noise level in the Chicago Board of Trade's 30-year Treasury Bond futures trading pit. Controlling for a variety of other variables, including lagged price changes, trading volumes, and news announcements, we find that the sound level conveys information which is highly economically and statistically significant. In particular, we find increases in the sound level precede periods of high price volatility and increased trading volumes. Increases in the sound level also presage the placement of block trades and relative increases in customer-driven trading. Our results add to our understanding of the market …

Developing Industrial Suppliers In Mexico, Abe Camacho

Graduate Research Papers

Research Questions:

1. Will cultural differences influence the effectiveness of developing Mexican industrial suppliers for U.S. international companies? 2. Will understanding the Mexican culture reduce time developing industrial suppliers for U.S. international companies? 3. Will developing Mexican industrial suppliers increase markets for U.S. international companies?

An Economic Assessment Of The Tourism Industry In The Tralee Area And Possible Future Development, Patrick M. Mcelligott

Theses

This study has been carried out at a time when Tralee is trying to develop a viable tourism industry and aims at analysing the impact of this process. It studies Tralee s transition over the last decade from being a commercial town to becoming a recognised tourist destination. The present state of the local tourism product is portrayed and fixture courses of action suggested. This analysis is conducted utilising the views of tourists, tourism operators in the town and current industry thinking. Relevant hterature is examined and questionnaire surveys of tourists and accommodation providers were administered and their results investigated. …

A New Look At Within-Source Interrater Reliability Of 360-Degree Feedback Ratings, Gary J. Greguras, Chet Robie

Research Collection Lee Kong Chian School Of Business

This study investigated within-source interrater reliability of supervisor, peer, and subordinate feedback ratings made for managerial development. Raters provided 360-degree feedback ratings on a sample of 153 managers. Using generalizability theory, results indicated that little within-source agreement exists; a large portion of the error variance is attributable to the combined rater main effect and Rater X Ratee effect; more raters are needed than currently used to reach acceptable levels of reliability; supervisors are the most reliable with trivial differences between peers and subordinates when the numbers of raters and items are held constant; and peers are the most reliable, followed …

Predictors Of Coping Behavior After A Layoff, Carrie R. Leana, Daniel C. Feldman, Gilbert Tan

Research Collection Lee Kong Chian School Of Business

A study examined the effects of individual differences and situational characteristics on individuals' use of 6 job loss coping strategies among laid-off industrial workers. In each case the predictors explained a significant portion of the variance (30%-47%) although different predictors were significantly associated with each of the 6 coping strategies. The results also suggest that the use of problem-focused and symptom-focused coping strategies are complementary rather than mutually exclusive.

Lee Kuan Yew And His Use Of Spatial-Orientational Metaphors, Siow Heng Ong

Research Collection Lee Kong Chian School Of Business

The Prime Minister's message to the nation after Singapore separated from Malaysia was one of consolidation and moving ahead. This was not an easy task for the speaker as the year before Singapore separated from Malaysia, the race riots had claimed 34 lives.1 These riots were even more prolonged than the Hertogh riots of 1950. Maintaining racial harmony and social integration was an uphill task. The hope for consolidation and a united sense of nationhood seemed distant.

Brand Extensions In A Competitive Context: Effects Of Competitive Targets And Product Attribute Typicality On Perceived Quality, Jin K. Han

Research Collection Lee Kong Chian School Of Business

Brand extensions have proliferated over the past decade, and the rationale behind endowing a new product with a well-known brand name is to provide consumers--and the trade--with a sense of familiarity and security by leveraging positive brand characteristics in a new product category. Although brand extensions have become a standard strategy for new product introductions in today's fiercely competitive marketplace, the extant literature has examined brand extensions as if they occur in a competitive vacuum. This study attempts to fill this void by examining brand extensions in a competitive context. Specifically, brand-extension strategy in a competitive context includes two key …

From Entrepot To Nic: Economic And Structural Policy Aspects Of Singapore's Development, Jochen Wirtz, Thomas Menkhoff

Research Collection Lee Kong Chian School Of Business

This paper describes the development of Singapore from an entrepot to an industrialized economy and analyzes the role of its structural and industrial policies as one important factor in this success story. The advance of Singapore to an industrialized economy can be structured into four phases. Phase I, the early phase from 1959 to the mid-1960s is characterized by an import substitution policy followed together with Malaysia. Phase II describes the enhanced export-orientation and industrialization from 1967 to 1973. Phase III includes the industrial restructuring from 1973 to 1984. Phase IV describes the development towards diversification of the industrial base …

Creating The 'Right' Impression: Towards A Dramaturgy Of Management Consultancy, Timothy Adrian Robert Clark, Graeme Salaman

Research Collection Lee Kong Chian School Of Business

This article adopts a novel approach by examining the activities of management consultants in terms of the dramaturgical metaphor. This is a useful framework within which to illuminate their activities since a number of service characteristics combine to create a context within which the key task of management consultants is to convince clients of their quality and value. Impression management is therefore a core feature of consultancy work. In this sense management consultants are viewed as systems of persuasion creating compelling images which persuade clients of their quality and worth. This argument is illustrated with reference to the activities of …

1998 Meeting Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes for 1998.

Labor Market Responses To Rising Health Insurance Costs: Evidence On Hours Worked, David M. Cutler, Brigitte C. Madrian

Faculty Publications

Increases in the cost of providing health insurance must have some effect on labor markets, either in lower wages, changes in the composition of employment, or both. Despite a presumption that most of this effect will be in the fonn of lower wages, we document in this paper a significant effect on work hours as well. Using data from the CPS and the SIPP, we show that rising health insurance costs over the 1980s increased the hours worked of those with health insurance by up to 3 percent. We argue that this occurs because health insurance is a fixed cost, …

1998 Faculty Senate Meeting Minutes & Supplementary Materials, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Meeting Minutes & Supplementary Materials for 1998.

Remarks Before The Blue Ribbon Committee On Audit Committee Practices, William T. Allen, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Staff Recent Interpretation Ratified: Coopers & Lybrand Of Australia, Richard H. Towers, David E. Birenbaum, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Independence Issues Committee Minutes Of September 8, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Introducing The Independence Standards Board, Occ/Fdic/Frb Bank Accounting Seminar, September 16,1998, Richard H. Towers, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Independence Standards Board Rosters (Received 12/14/98): Board Members And Executive Director, Independence Issues Committee Roster, Independence Issues Committee Roster February 4, 1998, Isb Staff, Isb Address And Staff, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Amici Curiae Brief, American Institute Of Certified Public Accountants (Aicpa), Massachusetts Society Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

Independence Standards Board - Minutes Of Meetings, Meeting Of February 23, 1998: Public Sessionindepe, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.