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2009

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Articles 1741 - 1770 of 2551

Full-Text Articles in Business

22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales Jan 2009

22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales

Accounting Historians Journal

No abstract provided.

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20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano Jan 2009

20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano

Accounting Historians Journal

This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951-1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in the second period clearly reflects a monistic …

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Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue] Jan 2009

Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants Jan 2009

Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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The Case Against Exempting Smaller Reporting Companies From Sarbanes-Oxley Section 404: Why Market-Based Solutions Are Likely To Harm Ordinary Investors, John Orcutt Jan 2009

The Case Against Exempting Smaller Reporting Companies From Sarbanes-Oxley Section 404: Why Market-Based Solutions Are Likely To Harm Ordinary Investors, John Orcutt

Law Faculty Scholarship

Section 404 is arguably the most controversial provision of Sarbanes-Oxley (“SOX”). The controversy focuses on whether Section 404’s substantial compliance costs exceed the statute’s benefits, with no consensus on Section 404’s cost-effectiveness. If Section 404 turns out to be cost-ineffective, the companies that are most threatened are smaller companies, as cost-ineffective regulations tend to disproportionately harm smaller companies. This Article considers whether Congress and the SEC should exempt smaller reporting companies from Section 404 compliance, as that would allow for a market-based resolution to the uncertain value of Section 404 for smaller reporting companies. Smaller reporting companies would be relieved …

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Cpa Client Bulletin, January 2009, American Institute Of Certified Public Accountants (Aicpa) Jan 2009

Cpa Client Bulletin, January 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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In Our Opinion… , April 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2009

In Our Opinion… , April 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Expenditure-Based Segmentation And Visitor Profiling At The Quays In Salford, Uk, Ruth Craggs, Peter Schofield Jan 2009

Expenditure-Based Segmentation And Visitor Profiling At The Quays In Salford, Uk, Ruth Craggs, Peter Schofield

Articles

There is a substantial body of literature relating to tourism’s economic impact at the macro level, but less is known about tourist expenditure at a micro scale. This paper reports findings from a survey of day-visitor expenditure by category at The Quays in Salford, UK. Expenditure is influenced strongly by the visitor’s age, frequency of visitation and visit motivation. Heavy, medium and light expenditure segments and associated profiles are identified. ‘Heavy spenders’ are more likely to be female, in a family group and have shopping as the main motivation for the visit. The implications of the findings are discussed.

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Motivation And Decision Making In City Break Travel, Gerard Dunne Jan 2009

Motivation And Decision Making In City Break Travel, Gerard Dunne

Articles

The demand for city breaks has been one of the major growth areas in travel and tourism in recent years. The city break product is generally considered to be different from other holiday products, particularly in a spatial and temporal context. However marketing strategies targeting this important tourism niche continue to be based on data that is often anecdotal and frequently inaccurate. This book explores the distinctive characteristics of this form of travel and in particular the motivations and decision making involved in taking such trips. The book presents a decision making continuum that highlights the variation that exists between …

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2009 Nsu Sharks Baseball Media Guide, Nova Southeastern University Jan 2009

2009 Nsu Sharks Baseball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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2009 Nsu Sharks Track And Field, Nova Southeastern University Jan 2009

2009 Nsu Sharks Track And Field, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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2009 Nsu Sharks Women's Tennis Media Guide, Nova Southeastern University Jan 2009

2009 Nsu Sharks Women's Tennis Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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Addressing Business Agility Challenges With Enterprise Systems, D. L. Goodhue, D. Q. Chen, M. C. Boudreau, J. Cochran Jan 2009

Addressing Business Agility Challenges With Enterprise Systems, D. L. Goodhue, D. Q. Chen, M. C. Boudreau, J. Cochran

Faculty Articles

It is clear that systems agility (i.e., having a responsive IT infrastructure that can be changed quickly to meet changing business needs) has become a critical component of organizational agility. However, skeptics continue to suggest that, despite the benefits enterprise system packages provide, they are constraining choices for firms faced with agility challenges. The reason for this skepticism is that the tight integration between different parts of the business that enables many enterprise systems' benefits also increases the systems' complexity, and this increased complexity, say the skeptics, increases the difficulty of changing systems when business needs change. These persistent concerns …

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Understanding Consumers' Acceptance Of Online Purchasing, D. Amoroso, S. Hunsinger Jan 2009

Understanding Consumers' Acceptance Of Online Purchasing, D. Amoroso, S. Hunsinger

Faculty Articles

This paper examines previous Technology Acceptance Model (TAM)-related studies in order to provide an expanded model that explains consumers’ acceptance of online purchasing. Our model provides extensions to the original TAM by including constructs such as social influence and voluntariness; it also examines the impact of external variables including trust, privacy, risk, and e-loyalty. We surveyed consumers in the United States and Australia. Our findings suggest that our expanded model serves as a very good predictor of consumers’ online purchasing behaviors. The linear regression model shows a respectable amount of variance for Behavioral Intention (R2 = .627). Suggestions are provided …

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Sustainable Trail Management: A Transdisciplinary Approach, Sinead O'Connor-Gotra Jan 2009

Sustainable Trail Management: A Transdisciplinary Approach, Sinead O'Connor-Gotra

Theses, Doctoral

The research reported has created a holistic model for sustainable trail management that is broader than the quantitative assessment of ecological trail degradation. The range of quantitative and qualitative results gathered show that a more realistic treatment of sustainable trail management needs is achieved through a qualitative, participative and flexible research process. The investigation focuses primarily on the assessment of trail degradation in the uplands of Co. Wicklow, Ireland where signs of deterioration have been observed as a consequence of recreational use. The nature and extent of trail degradation was assessed using a variety of techniques including qualitative and quantitative …

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Rawls, Self-Respect, And The Opportunity For Meaningful Work, Jeffrey Moriarty Jan 2009

Rawls, Self-Respect, And The Opportunity For Meaningful Work, Jeffrey Moriarty

Philosophy Faculty Publications

In his late work The Law of Peoples, John Rawls identifies the opportunity for meaningful work as a social basis of self-respect. This constitutes a significant shift in his account of self-respect, one that has been so far overlooked. In this paper I examine this shift. I begin by clarifying Rawls’s account of self-respect in A Theory of Justice (hereafter, Theory), then consider some post-Theory developments in it. After exploring the nature of Rawls’s commitment to the opportunity for meaningful work, I ask why he thinks it is a social basis of self-respect. I extract a partial …

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How Much Compensation Can Ceos Permissibly Accept?, Jeffrey Moriarty Jan 2009

How Much Compensation Can Ceos Permissibly Accept?, Jeffrey Moriarty

Philosophy Faculty Publications

Debates about the ethics of executive compensation are dominated by familiar themes. Many writers consider whether the amount of pay CEOs receive is too large – relative to firm performance, foreign CEO pay, or employee pay. Many others consider whether the process by which CEOs are paid is compromised by weak or self-serving boards of directors. This paper examines the issue from a new perspective. I focus on the duties executives themselves have with respect to their own compensation. I argue that CEOs’ fiduciary duties place a moral limit on how much compensation they can accept, and hence seek in …

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Deserving Jobs, Deserving Wages, Jeffrey Moriarty Jan 2009

Deserving Jobs, Deserving Wages, Jeffrey Moriarty

Philosophy Faculty Publications

This chapter applies recent work on desert to two sets of issues in business ethics. The first set of issues concerns who ought to be hired, fired, promoted, and demoted. Call these issues of “job justice.” The second set of issues concerns how much workers, including managers, ought to be paid. Call these issues of “wage justice.” I focus on job and wage justice because considerations of desert play an important, though sometimes tacit, role in discussions of these issues.

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Consumer Generated Media: Evolving Marketing Opportunity For Consumer Engagement, Irene J. Dickey, William F. Lewis Jan 2009

Consumer Generated Media: Evolving Marketing Opportunity For Consumer Engagement, Irene J. Dickey, William F. Lewis

Management and Marketing Faculty Publications

This paper examines consumer-generated media (CGM), also called user-generated Web sites or social media, and the evolving and broad consumer behaviors associated with it. CGM websites have evolved rapidly during the last few years, but so have consumer behaviors and subsequently marketing tactics and future potential opportunities. Marketers should be aware of the characteristics of this type of website and understand how they are being used by consumers and other practitioners. CGM sites are primarily used by consumers to connect with others for many reasons. This connectivity, also called engagement, appears to be an opportunity for marketers to connect with …

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Socially Innovative Youth Projects In Asia, Lien Centre For Social Innovation Jan 2009

Socially Innovative Youth Projects In Asia, Lien Centre For Social Innovation

Social Space

The Lien Centre spotlights the creative efforts of four groups of tertiary students in spearheading new social projects in Asia.

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Owens & Minor: Growth Plan For "Expansion" Products, Roger R. Schnorbus, Littleton M. Maxwell Jan 2009

Owens & Minor: Growth Plan For "Expansion" Products, Roger R. Schnorbus, Littleton M. Maxwell

Robins School of Business White Paper Series, 1980-2022

E. V. Clarke, the Executive Vice President, Distribution of Owens & Minor (O & M) faced a complex strategic challenge in 2009—the organization and growth of the "Expansion" products business. This business comprised several existing product categories (Radiology—Contrast Media, Surgical Instruments, Electrosurgical, Endoscopy and Dialysis), in which O&M had a presence but lacked a clear cut growth strategy. Revenue growth in categories had averaged 15% per annum from 2003 to 2008 without a customer focus; the growth had been achieved through supplying such products to existing customers through existing distribution channels.

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Algorithms To Automate Estimation Of Time Codes For Captioning Digital Media, Daniel Harvey, Peter Liu Jan 2009

Algorithms To Automate Estimation Of Time Codes For Captioning Digital Media, Daniel Harvey, Peter Liu

Faculty Research & Creative Activity

Procedures were developed to partially automate the captioning process by estimating caption time codes using plain-text transcripts and audio recordings. Signal analysis is performed on the audio to measure pause location and duration, zero crossing rate (ZCR), and obtain frequency domain data. Algorithms were developed to match pauses in the audio to the ends of sentences in the transcript based on the observation that pause durations are greater at ends of sentences than within sentences. We have observed that ZCR peaks correspond to consonants in speech and that continuous wavelet transforms (CWT) work well for distinguishing between groups of consonants. …

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Algorithms To Automate Estimation Of Time Codes For Captioning Digital Media, Daniel P. Harvey Ii, Peter Ping Liu Jan 2009

Algorithms To Automate Estimation Of Time Codes For Captioning Digital Media, Daniel P. Harvey Ii, Peter Ping Liu

Faculty Research & Creative Activity

Procedures were developed to partially automate the captioning process by estimating caption time codes using plain-text transcripts and audio recordings. Signal analysis is performed on the audio to measure pause location and duration, zero crossing rate (ZCR), and obtain frequency domain data. Algorithms were developed to match pauses in the audio to the ends of sentences in the transcript based on the observation that pause durations are greater at ends of sentences than within sentences. We have observed that ZCR peaks correspond to consonants in speech and that continuous wavelet transforms (CWT) work well for distinguishing between groups of consonants. …

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2009 Nsu Sharks Men's And Women's Golf Media Guide, Nova Southeastern University Jan 2009

2009 Nsu Sharks Men's And Women's Golf Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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2009 Nsu Sharks Men's Soccer Game Program, Nova Southeastern University Jan 2009

2009 Nsu Sharks Men's Soccer Game Program, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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2009 Nsu Sharks Softball Media Guide, Nova Southeastern University Jan 2009

2009 Nsu Sharks Softball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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College Of Business Magazine -- Real, Winter 2009, Stephanie Judge Jan 2009

College Of Business Magazine -- Real, Winter 2009, Stephanie Judge

College of Business Magazine -- REAL

Winter 2009 issue

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Nike Considered: Getting Traction On Sustainability, Christopher Lyddy, Rebecca Henderson, Richard M. Locke, Cate Reavis Jan 2009

Nike Considered: Getting Traction On Sustainability, Christopher Lyddy, Rebecca Henderson, Richard M. Locke, Cate Reavis

School of Business Faculty Publications

No abstract provided.

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Men's Basketball Media Guide 2009-2010, Indiana State University Jan 2009

Men's Basketball Media Guide 2009-2010, Indiana State University

Intercollegiate Athletics

No abstract provided.

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Women's Basketball Yearbook 2009-2010, Indiana State University Jan 2009

Women's Basketball Yearbook 2009-2010, Indiana State University

Intercollegiate Athletics

No abstract provided.

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