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Articles 1801 - 1830 of 2551
Full-Text Articles in Business
2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians
2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes From The Co-Editors, Academy Of Accounting Historians
Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes From The Co-Editors, Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Notes from the Co-Editors, 2008 Manuscript awards.
In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher
In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher
Accounting Historians Journal
David Alexander Roxburgh Forrester passed away on April 21, 2009, at age 81. Forrester, a Scotsman, was an honorary life member of the Academy of Accounting Historians and a winner of the Academy's Hourglass Award in 1978 for his book entitled Schmalenbach and After: A Study of the Evolution of German Business Economics.
Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik
Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik
Accounting Historians Journal
This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset …
Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers
Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers
Accounting Historians Journal
The bookkeeping records collected and retained by accountants of the Persian Empire centered at Persepolis from 509-494 B.C. are examined in this paper. A powerful bureaucracy exercised control over foodstuffs to supply an immense number of royal and state personnel and workers with their ration needs. A sophisticated accounting system facilitated this control, making visible not only the quantities of food assets distributed but also the locations and individuals responsible for these distributions.
Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg
Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg
Accounting Historians Journal
This paper examines a long-standing controversy about the conceptual nature of the corporate income tax: whether it is an expense, a loss, a distribution of income, or some anomalous item. That controversy reflects in part different theories of the accounting entity. Despite several authoritative pronouncements stating or implying that the tax is an expense, and despite an extensive discussion in the academic and professional literature, the controversy has never been fully resolved. Additionally, the tax is not characterized as an expense in corporate financial reports. The FASB's conceptual framework does not resolve this controversy, nor does the impending joint FASB-IASB …
The Best Brains Of The Public Accounting World: The Restricted Membership Of The Army Accountancy Advisory Panel, 1942-1945, Phillip E. Cobbin
The Best Brains Of The Public Accounting World: The Restricted Membership Of The Army Accountancy Advisory Panel, 1942-1945, Phillip E. Cobbin
Accounting Historians Journal
The events threatening to engulf Australia as the Japanese imperial forces continued their push through southeast Asia caused enormous concern for the Department of the Army as civilian and uniformed staff struggled to cope with large increases in manpower and expenditure responsibilities. The department moved, in January 1942, to create an expert panel of accountants to provide advice with a view to overcoming these problems. This paper focuses uniquely on a small group of individuals brought together for their expertise in accounting drawn exclusively from the practitioner ranks of the Institute of Chartered Accountants in Australia. The paper draws attention …
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Management As A Liberal Art: Putting People At The Center, C. William Pollard
Management As A Liberal Art: Putting People At The Center, C. William Pollard
C. William Pollard Papers
This article was published in the December 2008/January 2009 issue of the Christian Leadership Alliance's journal Outcomes. In it Pollard provides the broad contours of people-centered leadership, noting in particular how such leadership requires interaction with the humanities and social sciences as well as the ability to recognize the spiritual aspect of the human condition.
Trends And Effects Of Third-Party Logisitics In Global Logistics Operations, Kai-Yu Ho
Trends And Effects Of Third-Party Logisitics In Global Logistics Operations, Kai-Yu Ho
Theses Digitization Project
The purpose of this research is to determine how third party logistics is playing an essential role in global logistics operations. The development of third party logistics has become one of the main streams in the development of the global economy.
Distance Learning Librarians: Their Shared Vision, Anne M. Casey
Distance Learning Librarians: Their Shared Vision, Anne M. Casey
Staff Works - Hunt Library
Shared vision is a component of leadership that fosters innovation through buy-in at all levels of the organization. It is often evident in circumstances people see a need for innovation but do not have the power to make changes on their own. Many librarians in academic institutions that were early adopters of distance learning envisioned a need for new services that were tailored to off-campus students. This study examines shared vision among librarians through a content analysis of planning documents from early distance learning library programs. It offers a shared vision model relevant to the study and application of leadership.
The Inspection Time And Over-Claiming Tasks As Predictors Of Mba Student Performance, Bryan Pesta, Peter J. Poznanski
The Inspection Time And Over-Claiming Tasks As Predictors Of Mba Student Performance, Bryan Pesta, Peter J. Poznanski
Business Faculty Publications
Elementary cognitive tasks (ECTs) are typically used in laboratory settings for basic research on the structure of intelligence. More recently, ECTs have been shown to predict important educational and clinical outcomes. Here we found that ECTs possess both criterion and incremental validity over IQ and the graduate management admission test (GMAT) as predictors of (N = 116) MBA student grades and scores on a capstone exam. Validity coefficients for the ECTs ranged from 0.24 to 0.50. A median split on an ECT component showed that the best-performing ECT group had substantially higher grades, exam scores, IQs and GMAT scores. The …
Global Marketing Strategies And Implications For Us Based Firms, Rebecca Larson
Global Marketing Strategies And Implications For Us Based Firms, Rebecca Larson
Faculty Publications and Presentations
Global market strategies are essential for global market success. Much research has been done that denotes a direct correlation between profitability success and global market strategy success. There are several types of global market strategies by definition, but the conclusion of this author is that three possibilities surface: standardization, a form of adaptive or customized strategy, and the relatively new Global Market Strategy, or GMS. With the resulting review of each strategy, the US firm entry into the global marketing environment is reviewed.
Ua62/3 January Newsletter, Wku Small Business Development Center
Ua62/3 January Newsletter, Wku Small Business Development Center
University Organizations
Newsletter created by the WKU Small Business Development Center.
Annual Report 2009, Eastern Illinois University
Annual Report 2009, Eastern Illinois University
Lumpkin College Annual Reports
This 2009 Annual Report records the achievements, outreach activities, and student honors work of the Eastern Illinois University's Lumpkin College of Business and Applied Sciences. It also includes reports from the School of Business, the School of Family and Consumer Science, the School of Technology, and the department of Military Science.
Automated Fixture Design For A Rapid Machining Process, Wutthigrai Boonsuk, Matthew C. Frank
Automated Fixture Design For A Rapid Machining Process, Wutthigrai Boonsuk, Matthew C. Frank
Faculty Research & Creative Activity
Rapid prototyping techniques for CNC machining have been developed in an effort to produce functional prototypes in appropriate materials. One of the major challenges for rapid machining is to develop an automatic fixturing system for securing the part during the machining process. The method proposed in this paper is the use of sacrificial fixturing, similar to the support structures in existing rapid processes like Stereolithography. During the machining process, sacrificial supports emerge incrementally and, at the end of the process, are the only entities connecting the part to the stock material. This paper presents methodologies for the design of sacrificial …
Automated Fixture Design For A Rapid Machining Process, Wutthigrai Boonsuk, Matthew Frank
Automated Fixture Design For A Rapid Machining Process, Wutthigrai Boonsuk, Matthew Frank
Faculty Research & Creative Activity
Rapid prototyping techniques for CNC machining have been developed in an effort to produce functional prototypes in appropriate materials. One of the major challenges for rapid machining is to develop an automatic fixturing system for securing the part during the machining process. The method proposed in this paper is the use of sacrificial fixturing, similar to the support structures in existing rapid processes like Stereolithography. During the machining process, sacrificial supports emerge incrementally and, at the end of the process, are the only entities connecting the part to the stock material. This paper presents methodologies for the design of sacrificial …
Pierre Rolland, Máirtín Mac Con Iomaire
Pierre Rolland, Máirtín Mac Con Iomaire
Books/Book Chapters
Biography of Pierre Rolland, French chef and key figure in the development of Haute Cuisine in Dublin through his position as award winning head chef in the Russell Hotel, Dublin.
Entrepreneurial Teams: Comparing High-Growth Software Firms Through Structure And Strategy, Thomas Cooney
Entrepreneurial Teams: Comparing High-Growth Software Firms Through Structure And Strategy, Thomas Cooney
Articles
Purpose – The purpose of this paper is to explore hypothesis that high-growth firms founded by entrepreneurial teams use a unique combination of organic structure and emergent strategy. Design/methodology/approach – A quantitative study of 445 software development firms in the USA and 219 firms in Ireland was undertaken with a valid response rate of 22 per cent and 38 per cent, respectively. Findings – Generally, all classifications of firms in the USA and in Ireland demonstrated a combination of organic structure and emergent strategy at the beginning of their existence. As the US firms grew older they moved towards a …
Supply Chain Perspective, Volume 10, Issue 1, National Institute For Transport And Logistics
Supply Chain Perspective, Volume 10, Issue 1, National Institute For Transport And Logistics
Issues
No abstract provided.
Supply Chain Perspective, Volume 10, Issue 2, National Institute For Transport And Logistics
Supply Chain Perspective, Volume 10, Issue 2, National Institute For Transport And Logistics
Issues
No abstract provided.
Supply Chain Perspective, Volume 10, Issue 3, National Institute For Transport And Logistics
Supply Chain Perspective, Volume 10, Issue 3, National Institute For Transport And Logistics
Issues
No abstract provided.
Review Article Of Dynamic Supply Chain Alignment:A New Business Model For Peak Performance In Enterprise Supply Chains Across All Geographies, Edward Sweeney, Daniel Park
Review Article Of Dynamic Supply Chain Alignment:A New Business Model For Peak Performance In Enterprise Supply Chains Across All Geographies, Edward Sweeney, Daniel Park
Reviews
No abstract provided.
Focusing On Process And History: Path Dependence, Paul Donnelly
Focusing On Process And History: Path Dependence, Paul Donnelly
Books/Book Chapters
In recognition of the calls for more processual and historically informed organizational theorizing, this chapter considers the notion of path dependency, an approach which holds that a historical path of choices has the character of a branching process with a self-reinforcing dynamic such that preceding steps in a particular direction induce further movement in the same direction, thereby making the possibility of switching to some other previously credible alternative more difficult. Path dependence seeks to assess how process, sequence and temporality can be best incorporated into explanation, the focus of the researcher being on particular outcomes, temporal sequencing and the …
Introduction: Approaches To Qualitative Research, John Hogan, Paddy Dolan, Paul Donnelly
Introduction: Approaches To Qualitative Research, John Hogan, Paddy Dolan, Paul Donnelly
Books/Book Chapters
Undertaking a dissertation can be a daunting prospect, irrespective of whether a student is an undergraduate or a postgraduate. The idea of having to start with a blank sheet of paper and finish with anything between 15,000 words for an undergraduate dissertation, and 100,000 words of a PhD dissertation, is an arresting thought. But, even these coarse figures fail to capture the true extent of the work involved, as a finished dissertation is usually only a distillation of volumes of work and words that far exceed the finished product ultimately presented. The various chapters present examples for dissertation students in …
Internal Branding And Brand Commitment: A Quantitative Investigation Into Corporate Brand Building In A Retail Store Network, Edmund O'Callaghan
Internal Branding And Brand Commitment: A Quantitative Investigation Into Corporate Brand Building In A Retail Store Network, Edmund O'Callaghan
Conference proceedings
The aim of this quantitative study was to investigate the relationship between the perceived effectiveness of internal branding activities on brand commitment among owner managers within a retail store network of previously independent retailers. Brand commitment was hypothesized as essential for coherent and consistent corporate brand building within this context. Two new scales were developed and tested to measure internal branding and brand commitment. Perceived clarity of vision, core values and brand communications were highly correlated with strong brand commitment, while lack of perceived business supports and adequate reward systems were potential inhibitors. Interalia, findings validate the significance of internal …
Heat Transfer Correlations For Low Approach Evaporative Cooling Systems In Buildings, Ben Costelloe, Donal Finn
Heat Transfer Correlations For Low Approach Evaporative Cooling Systems In Buildings, Ben Costelloe, Donal Finn
Articles
The experimental performance of an open industrial scale cooling tower, utilising small approach temperature differences (1–3 K), for rejection of heat at the low water temperatures (11–20 °C) typical of chilled ceilings and other sensible air–water heat dissipation systems in buildings, is examined. The study was carried out under temperate maritime climatic conditions (3–18 °C wet-bulb temperature range). Initially a theoretical analysis of the process at typical conditions for this climate was conducted, which indicated that a water to air (L/G) mass flow rate ratio of less than 1.0 was required for effective operation. Consequently for these low L/G ratios, …
The Role Of The Auditor In Managing Public Disclosures: Audit Opinion Modifications For Potentially Misleading Information In Documents Containing Audited Financial Statements, Cynthia F. Eakin, Timothy Louwers, Stephen Wheeler
The Role Of The Auditor In Managing Public Disclosures: Audit Opinion Modifications For Potentially Misleading Information In Documents Containing Audited Financial Statements, Cynthia F. Eakin, Timothy Louwers, Stephen Wheeler
Eberhardt School of Business Faculty Articles
We investigate empirically the incidence of auditor modification of audit reports for misleading information included in other documents containing audited financial statements. Professional standards (specifically, SAS No. 8) require modification of the auditor's report for annual report information considered to be materially inconsistent in content or in manner of disclosure with information contained in the financial statements. Exhaustive data base key word searches for phrases that would be associated with such report modifications did not reveal a single instance in which other information accompanying audited financial statements was considered materially misleading since the implementation of SAS No. 8 (1975). Despite …
An Hsus Report: The Impact Of Industrialized Animal Agriculture On World Hunger, The Humane Society Of The United States
An Hsus Report: The Impact Of Industrialized Animal Agriculture On World Hunger, The Humane Society Of The United States
Impact of Animal Agriculture
Of the world’s nearly 6.8 billion humans, almost 1 billion people are malnourished. Feeding half the world’s grain crop to animals raised for meat, eggs, and milk instead of directly to humans is a significant waste of natural resources, including fossil fuels, water, and land. Raising animals for food is also a major contributor to global warming, which is expected to further worsen food security globally. To meet the daily nutritional needs of a rapidly expanding population, the world’s human community, particularly in Western countries, must reduce its reliance on animal products and shift to a more plant-based diet.