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2009

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Full-Text Articles in Business

2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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 Jan 2009

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.