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2006

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Full-Text Articles in Business

Practicing Cpa, Vol. 30 No. 10, December 2006, American Institute Of Certified Public Accountants (Aicpa) Dec 2006

Practicing Cpa, Vol. 30 No. 10, December 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan Dec 2006

Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan

Research Collection School Of Accountancy

We view escalation and de-escalation of commitment as processes involving recurring instances of approach-avoidance conflict. This paper outlines an approach-avoidance process model for describing and analyzing escalation and de-escalation of commitment in information systems projects. In the model, the sequential mapping of project events is integrated with a model of approach-avoidance conflict that identifies periods of gradual evolution at two separate levels of social analysis (project and work) that are punctuated by sudden, revolutionary periods of rapid change. By conceiving the processes of commitment escalation and de-escalation as sequences of events involving approach-avoidance conflicts, researchers may develop a deeper understanding …

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Insider Trading And Voluntary Disclosures, Qiang Cheng, Kin Lo Dec 2006

Insider Trading And Voluntary Disclosures, Qiang Cheng, Kin Lo

Research Collection School Of Accountancy

We hypothesize that insiders strategically choose disclosure policies and the timing of their equity trades to maximize trading profits, subject to the litigation costs associated with disclosure and insider trading. Accounting for endogeneity between disclosures and trading, we find that when managers plan to purchase shares, they increase the number of bad news forecasts to reduce the purchase price. In addition, this relation is stronger for trades initiated by chief executive officers than for those initiated by other executives. Confirming this strategic behavior, we find that managers successfully time their trades around bad news forecasts, buying fewer shares beforehand and …

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Implication Of Comprehensive Income Disclosure For Future Earnings And Analysts' Forecasts, Jong-Hag Choi, Yoonseok Zang Dec 2006

Implication Of Comprehensive Income Disclosure For Future Earnings And Analysts' Forecasts, Jong-Hag Choi, Yoonseok Zang

Research Collection School Of Accountancy

This paper examines the association of comprehensive income with subsequent period net income as well as analysts’ earnings forecasts. Our results support the notion that comprehensive income is incrementally useful in predicting subsequent period changes in net income. We also document that comprehensive income is associated with analysts’ earnings forecast revisions and forecast errors. The evidence is consistent with analysts’ failure to fully utilize the information disclosed in comprehensive income. The result suggests that analysts revise their year t+1’s forecast downward when comprehensive income is smaller than net income but they do not revise the forecast upward when comprehensive income …

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A Soft Landing, Steady Growth, And Accelerating Farm Income, John Austin, Chris Decker, Tom Doering, Ernie Goss, Nick Hernandez, Bruce Johnson, Ken Lemke, Franz Schwarz, Scott Strain, Eric Thompson, Keith Turner Dec 2006

A Soft Landing, Steady Growth, And Accelerating Farm Income, John Austin, Chris Decker, Tom Doering, Ernie Goss, Nick Hernandez, Bruce Johnson, Ken Lemke, Franz Schwarz, Scott Strain, Eric Thompson, Keith Turner

Economics Faculty Publications

After years of accelerating growth, the U.S. economy achieved a soft landing in 2006. The rate of economic growth remained positive but slowed sufficiently to reduce inflation pressures and the need for further interest rate increases. At the same time the economy remained strong enough to continue the current expansion which has been in place since late 2001. Such a soft landing is vital because it should allow the economy to continue to expand for years to come, but with moderate inflation.

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Growth In It And Organizational Experience In Batec, Ramón Borges-Méndez, Deborah Boisvert Dec 2006

Growth In It And Organizational Experience In Batec, Ramón Borges-Méndez, Deborah Boisvert

Sustainability and Social Justice

The growth of the IT sector masks important dynamics: occupational complexity; the spread of the IT workforce into other sectors, and a transformation in traditional human resource practices. Handling these tensions is demanding regional workforce development strategies, especially to create institutional connections, or labor market intermediaries, that can assure the flow of talent through specific segments of the educational pipeline, from high school to higher education, and into specific employers, industries, and local sub-regional labor markets. The Boston Area Advanced Technical Education Connections (BATEC) is one of such intermediaries. BATEC has created the a basic template of practices that can …

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Dolorous Songs And Blessing Of The Curses: Corporate Governance In Australia, Jane Andrew, K. Cooper, K. Islam Dec 2006

Dolorous Songs And Blessing Of The Curses: Corporate Governance In Australia, Jane Andrew, K. Cooper, K. Islam

Faculty of Commerce - Papers (Archive)

The spate of corporate collapses that have plagues the business community in the last few years has had both positive and negative impacts. These have implicated accounting in the scandals and the commonality in the nature of collapses has bought in a number of blessings by triggering global consciousness and consensus to root out the problems. We argue that regulatory changes, the emergence of corporate governance codes, mandatory compliance with accounting standards for greater transparency and the emergence of a new accounting order would not have been possible without such spectacular failures.

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The Globalization Of Accounting Standards: The Case Of The United Arab Emirates, H. J. Irvine, N. Lucas Dec 2006

The Globalization Of Accounting Standards: The Case Of The United Arab Emirates, H. J. Irvine, N. Lucas

Faculty of Commerce - Papers (Archive)

International Financial Reporting Standards (IFRS) are a manifestation of globalization, with financial reports prepared under IFRS presenting an image consistent with that of multinational corporations and developed countries. Developing countries and emerging economies, in pursuing the global economic benefits offered by the adoption of IFRS, face challenges in adapting their regulatory infrastructure and culture to western-oriented accounting standards. Based on data gathered primarily from archival sources, this paper suggests that the UAE, in embracing globalization and adopting IFRS, will need to develop appropriate regulatory systems to overcome cultural issues relating to secrecy and fraud.

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Modelling Residential Water Demand In Queensland, Australia: A Comparative Analysis Of Pricing Structures And Estimation Techniques, A. C. Worthington, H. Higgs, M. Hoffmann Dec 2006

Modelling Residential Water Demand In Queensland, Australia: A Comparative Analysis Of Pricing Structures And Estimation Techniques, A. C. Worthington, H. Higgs, M. Hoffmann

Faculty of Commerce - Papers (Archive)

This paper uses monthly data from eleven local governments to model residential water demand in Queensland, Australia from 1994 to 2004. In the sample, residential consumption is charged using a variety of structures including fixed charges without allowance, fixed charges with allowance and excess rates, two-part tariffs comprising an access charge and a flat consumption rate and multi-part tariffs with an access charge and two or more limits with increasing consumption rates. Water demand is specified as average monthly household water consumption and the demand characteristics include the marginal and average price of water and daily average maximum temperatures and …

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A State Of The Art Review Of Residential Water Demand Modelling, A. C. Worthington, M. Hoffmann Dec 2006

A State Of The Art Review Of Residential Water Demand Modelling, A. C. Worthington, M. Hoffmann

Faculty of Commerce - Papers (Archive)

The increased reliance on demand-side management policies as an urban water consumption management tool has stimulated considerable debate among economists, water utility managers, regulators, consumer interest groups and policymakers. In turn, this has fostered an increasing volume of literature aimed at providing best-practice estimates of price and income elasticities, quantifying the impact of non-price water restrictions and gauging the impact of nondiscretionary environmental factors affecting residential water demand. This paper provides a synoptic survey of empirical residential water demand analyses conducted in the last twenty-five years. Both model specification and estimation and the outcomes of the analyses are discussed.

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A Foucauldian Approach To Founder’S Influence In A Non-Profit Organization, A. Abraham, Hemant Deo Dec 2006

A Foucauldian Approach To Founder’S Influence In A Non-Profit Organization, A. Abraham, Hemant Deo

Faculty of Commerce - Papers (Archive)

Founder’s influence has been largely understudied in non-profit organizations (NPOs) both in terms of research and the organization itself (Ogbonna and Harris, 2001, Stevens, 2003). From, a historical perspective, the work of Foucault provides a lens for viewing such organizations in that it creates a pathway for understanding their development. In this paper, the Foucauldian framework incorporates the concepts of archaeological and genealogical underpinnings within a power and knowledge framework to explain the formation of one NPO, the Australian Girl Guides and the influence of its architect and founder Robert Baden-Powell.

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Strengthening The Foundations Of The Accountability Profession, Sridhar Ramamoorti, Sam M. Mccall, Relmond P. Van Daniker Dec 2006

Strengthening The Foundations Of The Accountability Profession, Sridhar Ramamoorti, Sam M. Mccall, Relmond P. Van Daniker

Accounting Faculty Publications

Article discusses the conceptual foundations of the accountability profession in government. The role of the Academy for Government Accountability in strengthening the accountability profession and advancing research and education initiatives in government financial management is described. The author suggests that government accountability needs to be about stewardship, transparency, accountability and citizen-centric government.

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Inside Unlv, Diane Russell, Cate Weeks, Shane Bevell, Mamie Peers, Lori Bachand Dec 2006

Inside Unlv, Diane Russell, Cate Weeks, Shane Bevell, Mamie Peers, Lori Bachand

Inside UNLV

No abstract provided.

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2006 December, Office Of Communications & Marketing, Morehead State University. Dec 2006

2006 December, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for December 2006.

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Normative Perspectives For Ethical And Socially Responsible Marketing, Gene R. Laczniak, Patrick Murphy Dec 2006

Normative Perspectives For Ethical And Socially Responsible Marketing, Gene R. Laczniak, Patrick Murphy

Marketing Faculty Research and Publications

This article presents a normative set of recommendations for elevating the practice of marketing ethics. The approach is grounded in seven essential perspectives involving multiple aspirational dimensions implicit in ethical marketing. More important, each basic perspective (BP), while singularly useful, is also integrated with the other observations as well as grounded in the extant ethics literature. This combination of BPs, adhering to the tenets of normative theory postulation, generates a connective, holistic approach that addresses some of the major factors marketing managers should consider if they desire to conduct their marketing campaigns with the highest levels of ethics and social …

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Sarbanes-Oxley's Structural Model To Encourage Corporate Whistleblowers, Richard E. Moberly Dec 2006

Sarbanes-Oxley's Structural Model To Encourage Corporate Whistleblowers, Richard E. Moberly

BYU Law Review

No abstract provided.

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Social Capital-Related Co-Production In A Marketplace, Lynne Ann Pryor Dec 2006

Social Capital-Related Co-Production In A Marketplace, Lynne Ann Pryor

College of Business: Dissertations, Theses, and Student Research

This study employs a social capital perspective and critical ethnographic methods to investigate the operation of co-production in a socially-rich marketplace. The phenomenon of interest is a form of co-production between and among marketers and consumers that is related to social capital (referred to herein as social capital-related coproduction or SCRC). By examining a more complex form of co-production than typically depicted in the marketing literature, this research extends knowledge about the nature, boundaries, and effects of co-production.

Moreover, the concept of SCRC is useful to gain insights about how social and commercial elements may interact in marketplaces. It contributes …

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Stop “Going Over” Exams!: The Multiple Benefits Of Team Exams, Gary Stark Dec 2006

Stop “Going Over” Exams!: The Multiple Benefits Of Team Exams, Gary Stark

Journal Articles

This article describes the use of team exams as a means of postexam feedback and explains the benefits of their use. Team exams are a simple procedure for those who use exams in their classrooms. Team exams can be a valuable experiential exercise in management classes but offer educational benefits in any class. Among the benefits of team exams are accurate feedback and active engagement of students in postexam review. Team exams can also serve to check the validity of exam questions and reduce the angst often associated with “going over” exams.

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Nonprofit Takeovers: Regulating The Market For Mission Control, Dana Brakman Reiser Dec 2006

Nonprofit Takeovers: Regulating The Market For Mission Control, Dana Brakman Reiser

BYU Law Review

No abstract provided.

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The Association Between Earnings Quality And Regulatory Report Opinions In The Accounting Industry, Tracey Chunqi Zhang, Katherine Gunny Dec 2006

The Association Between Earnings Quality And Regulatory Report Opinions In The Accounting Industry, Tracey Chunqi Zhang, Katherine Gunny

Research Collection School Of Accountancy

We compare the outcome of two different information systems – self regulation versus private sector regulation – in the accounting industry. Under the Sarbanes-Oxley Act, Public Company Accounting Oversight Board (PCAOB) inspections replaced American Institute of Certified Public Accountants (AICPA) peer reviews of auditors. Peer review opinions are useful with respect to decisions about hiring and firing of auditors (Hilary and Lennox, 2005); therefore, the question remains what are the benefits of incurring the cost to replace a selfregulatory system with a private regulatory agency. We examine the usefulness of these two information systems at distinguishing earnings quality at firms …

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Viewing New Product Development Through The Real Options Lens: An Empirical Investigation Of The Market Reaction And The Role Of Contextual Factors, Vivek Shankar Natarajan Dec 2006

Viewing New Product Development Through The Real Options Lens: An Empirical Investigation Of The Market Reaction And The Role Of Contextual Factors, Vivek Shankar Natarajan

Marketing Dissertations

New product development is an important strategic decision for marketing managers. This study examined new product development related decisions by employing a real options framework. Specifically, new product development decisions are viewed as either an options creation or options exercise process. It evaluated the various types of new product decisions- development of new products, launching of new products, delaying launch of new products and exiting the market by using a real options lens. In doing so, the study sought to answer two research questions: 1. How does the market react to creation and exercise of real option? 2. How do …

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"A Lean Accounting Curriculum", Jake Lewis Dec 2006

"A Lean Accounting Curriculum", Jake Lewis

Undergraduate Honors Capstone Projects

This paper is written as a part of my honors thesis. My objective for my thesis was to develop a curriculum to be used in the classroom here at Utah State University, on the subject of lean accounting. This curriculum includes a set of lecture slides, selection of an assigned textbook, a case study assignment, and a DVD. Also compiled were several other optional materials that may be used as supplements to the aforementioned set of materials or as a means to briefly cover lean accounting in another course if so desired. This paper contains a brief summary of lean …

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Certainty As A Moderator Of Feedback Reactions? A Test Of The Strength Of The Self-Verification Motive, Frederik Anseel, Filip Lievens Dec 2006

Certainty As A Moderator Of Feedback Reactions? A Test Of The Strength Of The Self-Verification Motive, Frederik Anseel, Filip Lievens

Research Collection Lee Kong Chian School Of Business

The present study investigated whether employees are merely interested in hearing good news about themselves, as predicted by self-enhancement theory, or are more interested in feedback that confirms their self-concept, as predicted by self-verification theory. We examined in a field study whether self-view certainty serves as a moderator and strengthens the effect of congruence between individuals' self-views and the performance feedback they receive about these self-views on feedback reactions. Polynomial regression results revealed that people mainly reacted favourably to positive feedback. Prior self-views did not play a key role in explaining feedback reactions. As feedback scores were the main determinant …

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A Framework For Supplier Relationship Management (Srm), Sabine Moeller, Martin Fassnacht, Sonja Klose Dec 2006

A Framework For Supplier Relationship Management (Srm), Sabine Moeller, Martin Fassnacht, Sonja Klose

Research Collection Lee Kong Chian School Of Business

We perceive growing expectations concerning the impact of the purchasing function and the suppliers on overall value creation of a firm. Purchasing is the gateway between the external suppliers and the internal functions creating and delivering value for customers. This shift has incredibly enhanced the importance of the supplier base. While the old arm length collaboration is perfectly suitable for some suppliers others should be treated as close partners. However, an overall framework of Supplier Relationship Management (SRM) integrating such different types of suppliers along the course of the relationship remains desirable. Our research aims to contribute by developing a …

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Creativity Needed In Non-Profits?, Wee Liang Tan Dec 2006

Creativity Needed In Non-Profits?, Wee Liang Tan

Research Collection Lee Kong Chian School Of Business

Creativity is something that one might not associate with the social service sector. In fact, one might consider creativity something quite distant from the non-profit sector. "We in the social service sector have more important things to do - we serve our clients and beneficiaries; we don't have the time to fool around with fancy new ideas or projects." Yet such sentiments could be no further from the truth.

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The Economic Review Of The Travel Industry In Montana: 2006 Biennial Edition, Kara Grau, Melissa Bruns-Dubois, Norma Nickerson Dec 2006

The Economic Review Of The Travel Industry In Montana: 2006 Biennial Edition, Kara Grau, Melissa Bruns-Dubois, Norma Nickerson

Institute for Tourism and Recreation Research Publications

This review provides current and historical data of nonresident travel and tourism in Montana, and offers the industry's economic contributions to the state.

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Economics Of Competition': A Study Of Low-Cost Manufacturing Enclaves In Batam Island, Indonesia, Caroline Yeoh, Feng Hao Chua, Sylvie Tan Dec 2006

Economics Of Competition': A Study Of Low-Cost Manufacturing Enclaves In Batam Island, Indonesia, Caroline Yeoh, Feng Hao Chua, Sylvie Tan

Research Collection Lee Kong Chian School Of Business

Singapore’s transborder industrialization projects in China and India have received much attention. This regionalization initiative was intended to set in place a strategic configuration for the city-state to restructure its domestic industries and, pari passu, retain important linkages with contiguous, low-cost environments. Our study reports on Singapore’s pioneering, albeit lesser-known, project - Batamindo Industrial Park – in neighboring Batam Island, Indonesia, and finds that the strategic intent of this policy gambit remains stymied by non-economic, socio-political complexities in the host environment, and the economics of competition from other industrial estates in the vicinity of this prototype, remains to be addressed.

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Singapore's Regionalization Blueprint: A Case For Transnational State Enterprise Networks?, Caroline Yeoh, Victor Sim, Louisa Zhang Dec 2006

Singapore's Regionalization Blueprint: A Case For Transnational State Enterprise Networks?, Caroline Yeoh, Victor Sim, Louisa Zhang

Research Collection Lee Kong Chian School Of Business

No abstract provided.

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The Singapore 'Advantage' In Suzhou, China: Premium Or Perception?, Caroline Yeoh, Di Kun Goh, Victor Sim, Norhanna Yumi Dec 2006

The Singapore 'Advantage' In Suzhou, China: Premium Or Perception?, Caroline Yeoh, Di Kun Goh, Victor Sim, Norhanna Yumi

Research Collection Lee Kong Chian School Of Business

This paper revisits Singapore’s industrial development in Suzhou, China, which has been in operation for more than a decade. We aim to glean insights from this experiment and more importantly, to verify recent claims of it generating political gain and economic capital for Singapore. The flagship project took on an identical framework as the other Singaporean transborder industrialization ventures in the region by adopting Singapore’s expertise and reputation for an efficient and stable government and investment environment. These measures were coupled with the combination of local-specific advantages in the region, such as availability of cheaper labour and market access. Singapore’s …

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Supply Chain Information Sharing In A Macro Prediction Market, Zhiling Guo, Fang Fang, Andrew B. Whinston Dec 2006

Supply Chain Information Sharing In A Macro Prediction Market, Zhiling Guo, Fang Fang, Andrew B. Whinston

Research Collection School Of Computing and Information Systems

This paper aims to address supply chain partners' incentives for information sharing from an information systems design perspective. Specifically, we consider a supply chain characterized by N geographically distributed retailers who order a homogeneous product from one manufacturer. Each retailer's demand risk consists of two parts: a systematic risk part that affects all retailers and an idiosyncratic risk part that only has a local effect. We propose a macro prediction market to effectively elicit and aggregate useful information about systematic demand risk. We show that such information can be used to achieve accurate demand forecast sharing and better channel coordination …

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