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2006

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Articles 1651 - 1680 of 1765

Full-Text Articles in Business

Horizontal Inequity In The Property Taxation Of Apartment, Industrial , Office, And Retail Properties, Gary C. Cornia, Barrett A. Slade Jan 2006

Horizontal Inequity In The Property Taxation Of Apartment, Industrial , Office, And Retail Properties, Gary C. Cornia, Barrett A. Slade

Faculty Publications

Researchers have carefully examined assessment unifor- mity in ad valorem taxation for single-family residential properties and they have frequently reported nonuniform outcomes in the appraisal of these properties. This study analyzes the uniformity of assessed valuations across apartment, industrial, office, and retail properties in Maricopa County (Metropolitan Phoenix), Arizona. Specifically, we investigate horizontal equity, which results when the assessment ratio (assessed value/sales price) is uniform across properties with similar market values. We examine horizontal equity over a five-and-one-half-year period (January 1998-June 2003). After applying both parametric and nonparametric tests, we find statistically significant evidence of horizontal inequity. We find that …

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Using Rfid Technology In Collaborative Design Of The Assembly Systems, Stevan Stankovski, Gordana Ostojić, Vukica Jovanović, Branislav Stevanov Jan 2006

Using Rfid Technology In Collaborative Design Of The Assembly Systems, Stevan Stankovski, Gordana Ostojić, Vukica Jovanović, Branislav Stevanov

Engineering Technology Faculty Publications

Modern production conditions require the application of the concept of distributing production. This approach means coordinative production in a number of small and middle size companies. Multiplex products, consisting of a number of parts, components, and modules are assembled in one function unit in one company, but they may not be manufactured in one place. Huge factory and production complex, which existed in our country, comprised all phases of product lifecycle, from the development of a concept solution to the assembly. Technology of product manufacturing, resource logistics, quality control, product testing and verification of product function characteristics all represented activities …

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Good Faith, State Of Mind, And The Outer Boundaries Of Director Liability In Corporate Law, Christopher M. Bruner Jan 2006

Good Faith, State Of Mind, And The Outer Boundaries Of Director Liability In Corporate Law, Christopher M. Bruner

Scholarly Works

The Delaware General Corporation Law was amended in 1986 to permit shareholder-approved exculpatory charter provisions shielding corporate directors from monetary liability for certain fiduciary duty breaches not including (among other things) breaches of the duty of loyalty and acts not in good faith. This article examines the development of corporate fiduciary duty doctrine in Delaware leading up to and following this statutory amendment, focusing particularly on the Delaware courts' evolving conception of the meaning anddoctrinal status of the good faith concept employed in recent cases to permit a non-exculpable cause ofaction for conscious nonfeasance.

The article argues that Delaware's good …

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Publication Records Of Facility Promoted At The Top 75 Accounting Research Programs, Steven M. Glover, Douglas F. Prawitt, David A. Wood Jan 2006

Publication Records Of Facility Promoted At The Top 75 Accounting Research Programs, Steven M. Glover, Douglas F. Prawitt, David A. Wood

Faculty Publications

This paper presents a descriptive analysis of the publication records of faculty promoted from 1995 to 2003 at the top 75 accounting research programs (as ranked by Trieschmann, et al. 2000). The presentation and analyses of these data are designed to be useful to faculty and evaluation committees from a benchmarking and decision-making perspective. From a benchmarking perspective, the results will be useful in helping schools as they develop or refine relevant policies and research expectations. The results may be particularly useful in view of the fact that average accounting faculty publication records differ from the average publication records of …

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The Effects Of Financial Statement And Informational Complexity On Cash Flow Forecasts, Leslie Hodder, Patrick E. Hopkins, David A. Wood Jan 2006

The Effects Of Financial Statement And Informational Complexity On Cash Flow Forecasts, Leslie Hodder, Patrick E. Hopkins, David A. Wood

Faculty Publications

We characterize the operating-activities section of the indirect-approach statement of cash flows as backwards because it presents reconciling adjustments in a way that is opposite from the intuitively appealing, future-oriented, Conceptual Framework definitions of assets, liabilities and the accruals process. We propose that the reversed-accruals orientation required in the currently mandated indirect-approach statement of cash flows is unnecessarily complex, causing increased cash-flow forecast error and dispersion. We also predict that the mixed pattern (i.e., +/–, –/+) of operating cash flows and operating accruals reported by most companies also impedes investors’ ability to learn the time-series properties of cash flows and …

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Growing Chinese Trade With Africa And Democratization Process In Africa, Mario Udo Stumm Jan 2006

Growing Chinese Trade With Africa And Democratization Process In Africa, Mario Udo Stumm

Seton Hall University Dissertations and Theses (ETDs)

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Aicpa Committee Handbook For 2005, American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Aicpa Committee Handbook For 2005, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.

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January 2006, Orange Accounting News, Lubin School Of Accounting Jan 2006

January 2006, Orange Accounting News, Lubin School Of Accounting

Orange Accounting News

No abstract provided.

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U.S.S. Online Education: Navigating The High Seas Of Large Classes, Jane Lemaster Jan 2006

U.S.S. Online Education: Navigating The High Seas Of Large Classes, Jane Lemaster

International Business and Entrepreneurship Faculty Publications

Higher education has incorporated technology to the point of having 100% web-based degree programs composed of classes of geographically dispersed students taught by faculty from different universities that are also geographically dispersed. This kind of flexibility for learning opportunities is well on its way to being a standard option in education. But there are trade-offs and there are problems not yet solved. Increasing numbers of students create difficulties in managing interactions and challenges the quality and rigor that is possible in delivering the course. This paper presents a redesign option to manage the increasing enrollments in an online graduate level …

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Employment And Labor Relations In Nevada, Anastasia H. Prokos Jan 2006

Employment And Labor Relations In Nevada, Anastasia H. Prokos

Social Health of Nevada Reports

Nevada generally gets high marks for its labor market conditions, sustained economic growth, and high standards of living. Compared to the employment situation in many other regions, Nevada does indeed post impressive numbers. Yet, a closer look at the local employment and occupation structure reveals a complex pattern requiring a nuanced assessment. While some workers in Nevada have high earnings, median wages for year-round workers are no higher than the national average. Nevada has low unemployment rates and a robust union movement, but many jobs in the state are in the service sector that offers relatively low salaries and few …

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Shopping Motivations And Their Influence On Shopping Experience In Australia And Indonesia, Tjong Budisantoso Jan 2006

Shopping Motivations And Their Influence On Shopping Experience In Australia And Indonesia, Tjong Budisantoso

Theses

The main focus of this study is on motivation. In particular, the study aims to investigate the relationship between the in-store experience of shoppers and their motivation for shopping. The in-store experience as defined in this study includes the perception of store atmosphere and cognitive responses. Another interest of the study is to test the relationship between cognitive responses and store atmosphere in two different countries. Lastly, this study explores the relationship between in-store experience and store patronage satisfaction, which in turn can influence shoppers’ repatronage intention. All the hypotheses in this study have been tested in Perth, Australia and …

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A New Look At Industrial Sales And Its Requisite Competencies, Clifford S. Barber, Brian C. Tietje Jan 2006

A New Look At Industrial Sales And Its Requisite Competencies, Clifford S. Barber, Brian C. Tietje

Marketing

Although industrial sales is widely discussed in both practitioner and academic circles, no clear definition of “industrial” has been established. We present a definition of industrial sales that distinguishes it from other sales domains, and we draw from a panel of industrial sales executives and a random sample of industrial sales managers to generate and evaluate the importance of a comprehensive list of knowledge, skills, and value competencies that are required for success in industrial sales. Technical competencies, while important, were rated relatively less so than selling- and customer-related competencies. Among other recommendations, we implore industrial sales executives to incorporate …

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Consumer's Adoption Of The Technology Innovations : The Role Of Coping Strategies, Wenjing Bao Jan 2006

Consumer's Adoption Of The Technology Innovations : The Role Of Coping Strategies, Wenjing Bao

Lingnan Theses

Given the accelerated technology innovations and shorter product lifecycles, explaining and predicting consumers’ adoption of technology innovations have been increasingly difficult. With new generations of the same products emerging every few years or less, consumers often face the dilemma of choosing between continuing to use the existing product and upgrading to a new version, and have increasingly experienced a certain level of technology fatigue. They may delay the adoption, frog-leap the new product, and simply ignore its existence. Thus, the traditional models of adoption based on product attributes and consumer innovativeness can no longer accommodate these new realities. Based on …

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Assessing The Web-Based Destination Marketing Activities: A Relationship Marketing Perspective, Liza Cobos Jan 2006

Assessing The Web-Based Destination Marketing Activities: A Relationship Marketing Perspective, Liza Cobos

Electronic Theses and Dissertations

Innovations in information technology have played an important role in the way business is conducted. Technology innovations have great impact on tourism destination marketing organizations such as convention and visitor bureaus, since they are highly dependent on information and timely distribution of it to the public. Information technology innovations such as the Internet allow CVBs to perform their marketing functions in a more efficient manner. The implementation of web-based marketing functions is impacted by organizational characteristics that either foster or hinder their implementation (Thong, 1999; Tornatzky & Fleischer, 1990; Wang & Fesenmaier, 2006; Zhu & Kraemer, 2005). Information technology innovations …

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National Report On Social Capital - Singapore, Wee Liang Tan Jan 2006

National Report On Social Capital - Singapore, Wee Liang Tan

Research Collection Lee Kong Chian School Of Business

No abstract provided.

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Indirect Inference For Dynamic Panel Models, Christian Gourieroux, Peter C. B. Phillips, Jun Yu Jan 2006

Indirect Inference For Dynamic Panel Models, Christian Gourieroux, Peter C. B. Phillips, Jun Yu

Research Collection Lee Kong Chian School Of Business

It is well-known that maximum likelihood (ML) estimation of the autoregressive parameter of a dynamic panel data model with fixed effects is inconsistent under fixed time series sample size (T) and large cross section sample size (N) asymptotics. The estimation bias is particularly relevant in practical applications when T is small and the autoregressive parameter is close to unity. The present paper proposes a general, computationally inexpensive method of bias reduction that is based on indirect inference (Gouriéroux et al., 1993), shows unbiasedness and analyzes efficiency. The method is implemented in a simple linear dynamic panel model, but has wider …

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Aicpa Annual Report 2005-06; Strengthening Our Core, American Institute Of Certified Public Accountants Jan 2006

Aicpa Annual Report 2005-06; Strengthening Our Core, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

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Proposed Statement On Quality Control Standards : A Firm's System Of Quality Control;Firm's System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Proposed Statement On Quality Control Standards : A Firm's System Of Quality Control;Firm's System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SQCS defines the engagement quality control review (often referred to as a concurring review), and requires firms to establish criteria to determine which engagements are to be subject to an engagement quality control review. It also provides guidance on policies and procedures for performing engagement quality control reviews. An engagement quality control review should include a review of the financial statements or other subject matter information and the report, and, in particular, consideration of whether the report is appropriate. An engagement quality control review also should include either (i) a discussion with the practitioner-in-charge, (ii) a review of …

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Auditing Standards Board (Asb) Meeting, October 17-18, 2006, New York, Ny; Asb Highlights October 2006, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Auditing Standards Board (Asb) Meeting, October 17-18, 2006, New York, Ny; Asb Highlights October 2006, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Weighing The Public Interest, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers Jan 2006

Weighing The Public Interest, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

In 1981, the AICPA addressed the issue of going concern status through SAS 34, The Auditor's Considerations When a Question Arises About an Entity's Continued Existence. In 1988, the AICPA issued SAS 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, which remains the authoritative guidance. To determine if additional guidance on the topic of going concern is provided by accounting organizations, the authors contacted the AICPA and the state CPA societies. The authors found that none of these organizations provide additional literature or guidance in this area. Several individuals have criticized the current literature …

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On Public Versus Private Provision Of Corporate Law, Gillian K. Hadfield, Eric L. Talley Jan 2006

On Public Versus Private Provision Of Corporate Law, Gillian K. Hadfield, Eric L. Talley

Faculty Scholarship

Law in modern market societies serves both democratic and economic functions. In its economic function, law is a service, a means of enhancing the value of transactions and organizations. Yet modern market economies continue to rely on the state, rather than the market, to provide this service. This paper investigates whether private provision of law may be superior to public provision. We look in particular at corporate law, where there is a substantial literature exploring the efficiency implications of "regulatory competition" and compare this competition with market competition between private providers. Drawing from the well-known framework of spatial models of …

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Labor Struggles, New Social Movements, And America's Favorite Pastime: New York Workers Take On New Era Cap Company, Victoria Carty Jan 2006

Labor Struggles, New Social Movements, And America's Favorite Pastime: New York Workers Take On New Era Cap Company, Victoria Carty

Sociology Faculty Articles and Research

Contemporary economic globalization, which is driven and regulated primarily by multinational corporations, has a direct impact on workers' lives. Trade agreements such as the North American Free Trade Agreement (NAFTA) tend to be controlled by corporate interests in the wealthy, industrialized nations. Those countries set the agenda to protect the interests of foreign investors and facilitate the mobility of capital, but they do little to protect the interests of labor. In response, workers in both the global North and South have been forced to rely on their own individual efforts to protect themselves against unfair labor practices. This article presents …

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Using System Dynamics Approach To Construct A Performance Measurement Model For Pharmacy Supply Chain Management, Jiinpo Wu, Charlie C. Chen, Ray Tsai Jan 2006

Using System Dynamics Approach To Construct A Performance Measurement Model For Pharmacy Supply Chain Management, Jiinpo Wu, Charlie C. Chen, Ray Tsai

Journal of International Technology and Information Management

A credible performance measurement system is imperative to evaluate SCM systems effectiveness. However, commonly accepted measurements for evaluating pharmacy supply chain management (SCM) are yet to be developed. This study models the dynamic behavior of pharmacy supply chains to include managerial policies and performance measuring systems based on a well-established theoretical framework. The system dynamics methodology is adopted to simulate three scenarios: (1) demand forecasting policy, (2) market need, and (3) manufacturing errors. Simulation results lead to important policy implications of pharmacy SCM.

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Do Information Privacy Concerns Affect Students’ Feeling Of Alienation?, Joseph S. Mollick, John Michael Pearson Jan 2006

Do Information Privacy Concerns Affect Students’ Feeling Of Alienation?, Joseph S. Mollick, John Michael Pearson

Journal of International Technology and Information Management

Organizations such as universities collect and use personal data about customers such as students. How do students feel about their university’s practices related to the collection and use of personal data? Using data collected via a survey of 187 students at a large U.S. university, we investigate the effects of these two privacy concerns on students’ feeling of alienation. Implications of the results are discussed in light of ethics, strategy, design, control and administration of personal information management systems.

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Enterprise Integrated Security Platform: A Comparison Of Remote Access And Extranet Virtual Private Networks, Emmanuel U. Opara, Jack T. Marchewka Jan 2006

Enterprise Integrated Security Platform: A Comparison Of Remote Access And Extranet Virtual Private Networks, Emmanuel U. Opara, Jack T. Marchewka

Journal of International Technology and Information Management

The Internet has created unprecedented opportunities for both organizations and individuals. However, these opportunities also have created a double-edge sword as organizations attempt to connect trading partners, customers, and remote users while providing adequate security measures that are flexible and cost-effective. This paper explores why secured socket layer (SSL) may be better tool for secured remote access and extranets by comparing it to internet protocol security virtual private networks (IPSec-based VPNs).

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Computer Security Checklist For Non-Security Technology Professionals, Chlotia P. Garrison, Roderick B. Posey Jan 2006

Computer Security Checklist For Non-Security Technology Professionals, Chlotia P. Garrison, Roderick B. Posey

Journal of International Technology and Information Management

Networked computers and electronic data storage make computer security a fundamental component of a company’s survival. Security incidents can cause reputation damage, loss customers, or even liability. Companies that are unable or unwilling to hire certified security professionals often rely on non-security IT professionals for assistance. This paper provides a checklist the non-security professional can use to assist the company in the critical areas of conducting risk analysis, performing vulnerability assessments, educating employees and developing computer security policies and procedures

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Use Of Advanced Technologies And Information Solutions For North Sea Offshore Assets: Ambitious Changes And Socio-Technical Dimensions, Jayantha P. Liyanage, Eirik Bjerkebaek Jan 2006

Use Of Advanced Technologies And Information Solutions For North Sea Offshore Assets: Ambitious Changes And Socio-Technical Dimensions, Jayantha P. Liyanage, Eirik Bjerkebaek

Journal of International Technology and Information Management

The use of various forms of advanced technologies and information solutions are in common place to manage industrial assets today. This is widely seen as the way forward in various industrial sectors owing to range of commercial benefits offered by new technologies and its importance to gain competitive advantage. The objective of this paper is to describe such an ongoing major technology-dependent re- engineering process termed Integrated eOperations in oil and gas exploration and production business in North Sea since 2004-2005, and to highlight the nature of ambitious techno-managerial changes and its critical socio-technical dimensions. The change process focuses on …

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Mobile Maintenance Management, Aitor Arnaiz, Christos Emmanouilidis, Benoit Iung, Erkki Jantunen Jan 2006

Mobile Maintenance Management, Aitor Arnaiz, Christos Emmanouilidis, Benoit Iung, Erkki Jantunen

Journal of International Technology and Information Management

The paper gives a short overview of the enabling tools and technology available to the maintenance engineer in manufacturing industry, in relation to the emergence of e-maintenance practices and the introduction of mobile computing devices. An analysis of the main characteristics of the e- maintenance concepts and the associated challenges is provided, highlighting the lack of use of condition-based maintenance strategies. The potential of using ubiquitous computing in industrial maintenance practice is then examined, followed by an original vision for the adoption of mobile maintenance management solutions, which can facilitate the implementation of condition-based- maintenance. This vision is supported today …

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Development Of A Risk Assessment Model For Global Information Technology Outsourcing, June Wei, Brian Peach Jan 2006

Development Of A Risk Assessment Model For Global Information Technology Outsourcing, June Wei, Brian Peach

Journal of International Technology and Information Management

Global Information Technology (IT) outsourcing has been recognized to have important potential benefits. However, researchers and practitioners also recognize potential risks involved in global IT outsourcing, which sometimes lead to undesirable consequences. This paper develops a model to assess risks in global IT outsourcing. Specifically, this paper begins by identifying global IT outsourcing risk factors by considering the national infrastructure, organizational infrastructure, and project environment. Second, a Global IT Outsourcing (GITO) engagement model for risk assessment is developed to logically link all these risk factors together. Third, one quantifiable approach based on a relative-weighted assessment model is presented to demonstrate …

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The Coming Age Of Rfid Revolution, Mohsen Attaran Jan 2006

The Coming Age Of Rfid Revolution, Mohsen Attaran

Journal of International Technology and Information Management

Radio Frequency Identification, or RFID, has been around for decades and is being used in manufacturing to complement established barcodes for the past 25 years. Recently, many companies are embracing RFID as a competitive weapon that can improve their efficiencies, and provide significant business benefits. Despite many useful applications, the technology's potential has yet to be fully realized. The aim of this paper is to provide an overview of contemporary RFID systems, highlight its promises as well as its pitfalls, identify the implementation challenges and key business drivers, survey its application in various industries, and speculate about where this technology …

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