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2010

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Articles 1921 - 1950 of 3065

Full-Text Articles in Business

Civil Society Sector And Political Change: An Interview With Catherine Lim, Lien Centre For Social Innovation Jan 2010

Civil Society Sector And Political Change: An Interview With Catherine Lim, Lien Centre For Social Innovation

Social Space

Singapore is a society undergoing transitions. With a burgeoning migrant community, the advent of integrated resorts with casinos and an arguably increasingly effervescent non-profit, civil society sector, Singapore looks to be a society that is rapidly opening up. Yet, as writer and political commentator Catherine Lim controversially proposes, civil society and non-profit activists cannot create change without getting their voices heard and actively participating in the political process. She shares with Social Space, her thoughts on the indispensable ingredients for openness and political engagement in a society that wants to be truly global.


Media And The Non Profit World: A Case-Study On Wwf-Malaysia's Use Of Media Tools To Champion Advocacy, Anita Devasahayam Jan 2010

Media And The Non Profit World: A Case-Study On Wwf-Malaysia's Use Of Media Tools To Champion Advocacy, Anita Devasahayam

Social Space

As issues and campaigns for various causes in the non-profit space have begun to proliferate across Asia, the struggle to remain relevant and gain critical attention is growing. Author Anita Devasahayam discusses how the Malaysian chapter of the World Wide Fund for Nature tackled the challenge by devising new media strategies and advocacy campaigns to remain relevant in an increasingly connected and cause-conscious world.


Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2010

Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2010

Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Contents [2010, Vol. 37, No. 1]; Statement Of Policy [2010, Vol. 37, No. 1]; Guide For Manuscript Submission [2010, Vol. 37, No. 1]; Note From The Co-Editors;, Academy Of Accounting Historians Jan 2010

Contents [2010, Vol. 37, No. 1]; Statement Of Policy [2010, Vol. 37, No. 1]; Guide For Manuscript Submission [2010, Vol. 37, No. 1]; Note From The Co-Editors;, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Credit Lyonnais In France (C. 1871-1918): Using Cash Flow Analysis To Assess Risk In Banking;, Nicolas Praquin Jan 2010

Credit Lyonnais In France (C. 1871-1918): Using Cash Flow Analysis To Assess Risk In Banking;, Nicolas Praquin

Accounting Historians Journal

In the absence of accounting rules, financial reports and disclosures were of little use to shareholders and stakeholders before World War I. To offset the unreliability of financial information, several banks, including the Credit Lyonnais, implemented a system of accounting analysis that, in essence, anticipated modern financial-analysis tools based on funds statements and cash-flow statements. This paper, based on the Credit Lyonnais archives, sets out to explain the purpose of this method, to present the different concepts employed, and to show how they interact. The relevance of this model is assessed through two case studies.


Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;, Louis J. Stewart Jan 2010

Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;, Louis J. Stewart

Accounting Historians Journal

This paper examines the management control-system design of mid-19th century U.S. slave plantations using a contingency theory framework. Large rice plantations that relied on forced labor and tidal-flow agricultural technology were very profitable for their owners. This paper presents a model that links these favorable operating results to a close fit between the control-system design and three key contingent environmental variables. Absentee owners hired managers to provide on-site oversight and periodic operational reporting. These managers relied on slave drivers to assign individualized daily tasks to the plantation's field hands and monitor their performance. Productive field slaves were rewarded with greater …


Sprouse's What-You-May-Call-Its: Fundamental Insight Or Monumental Mistake?, Sudipta Basu, Gregory B. Waymire Jan 2010

Sprouse's What-You-May-Call-Its: Fundamental Insight Or Monumental Mistake?, Sudipta Basu, Gregory B. Waymire

Accounting Historians Journal

We critically evaluate Sprouse's 1966 Journal of Accountancy article, which prodded the FASB towards a balance-sheet approach. We highlight three errors in this article. First, Sprouse confuses necessary and sufficient conditions by arguing that good accounting systems must satisfy the balance-sheet equation. Second, Sprouse's insinuation that financial analysts rely on balance-sheet analysis is contradicted by contemporary and current security-analysis textbooks, analysts' written reports, and interviews with analysts. Third, and most crucially, Sprouse does not recognize that the primary role of accounting systems is to help managers discover and exploit profitable exchange opportunities, without which firms cannot survive.


Announcements [2010, Vol. 38, No. 1]; Academy Of Accounting Historians. 2010 Vangermeersch Manuscript Award; 2nd Eiasm Workshop On Imagining Business Ie University Business School, Segovia, 19-20 May 2011; 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; Conference Announcement: 2010 Research Conference Accounting In Economic Recovery And Reform, September 30, 2010, Columbus, Ohio, Academy Of Accounting Historians Jan 2010

Announcements [2010, Vol. 38, No. 1]; Academy Of Accounting Historians. 2010 Vangermeersch Manuscript Award; 2nd Eiasm Workshop On Imagining Business Ie University Business School, Segovia, 19-20 May 2011; 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; Conference Announcement: 2010 Research Conference Accounting In Economic Recovery And Reform, September 30, 2010, Columbus, Ohio, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Academy Of Accounting Historians: Application For 2010 Membership;, Academy Of Accounting Historians Jan 2010

Academy Of Accounting Historians: Application For 2010 Membership;, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Ray Chambers And Ernest Weinwurm - Scholars In Unison On Measurement In Accounting, Graeme Dean, Frank L. Clarke Jan 2010

Ray Chambers And Ernest Weinwurm - Scholars In Unison On Measurement In Accounting, Graeme Dean, Frank L. Clarke

Accounting Historians Journal

Drawing on new evidence (Napier, 2002), we examine how ideas on measurement in accounting developed in the 1950s and 1960s. We show that for the question of measurement to be addressed properly, there is a need to consider the function of accounting. The analysis of private correspondence between Professors Ray Chambers (Sydney University, Australia) and the U.S.'s Ernest Weinwurm (DePaul University, Chicago) reveals that those ideas were nurtured in a way not previously disclosed. We provide unequivocal insights into how the latter, a scholar relatively unknown in accounting, mentored the former through the maturation of Chambers' accounting measurement ideas following …


Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians Jan 2010

Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting And Financial Reporting By A Late 18th Century American Charity, Roger B. Daniels, Mike Braswell, Jesse D. Beeler Jan 2010

Accounting And Financial Reporting By A Late 18th Century American Charity, Roger B. Daniels, Mike Braswell, Jesse D. Beeler

Accounting Historians Journal

Empirical research to date has neglected accounting and external financial reporting among 18th century American charitable institutions. Contemporary understanding of 18th century American practices is supported by evidence relating to commercial transactions primarily among colonial merchants. Our study examines the accounting and financial reporting of the Charleston Orphan House, the first municipal orphanage in America, from its inception in 1790 through its first five years of operations. The institution was established by city ordinance in 1790 which required the institution to keep a book of fair and regular accounts of all receipts and expenditures which will be subject at all …


Development Of Modern Auditing Standards: The Strange Case Of Raymond Marien And The Fraud At Interstate Hosiery Mills, 1934-1937, Jan Richard Heier, Maria A. Leach-Lopez Jan 2010

Development Of Modern Auditing Standards: The Strange Case Of Raymond Marien And The Fraud At Interstate Hosiery Mills, 1934-1937, Jan Richard Heier, Maria A. Leach-Lopez

Accounting Historians Journal

In February 1938, the police arrested Raymond Marien, a small, bookish man, for forging checks at Interstate Hosiery Mills, Inc. During the ensuing investigation, the New York Attorney General's office found that Marien had juggled the books of the corporation and that these accounting irregularities inflated Interstate Hosiery Mills' assets by $1.9 million or about 40% of the company's assets. In an irony of history, the company's external auditors, as it turned out, employed Marien. The extensive investigation conducted by the SEC into Marien's manipulations found that, save for forged checks amounting to about $2,000, Marien and others were exonerated …


Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy, Diane Roberts Jan 2010

Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy, Diane Roberts

Accounting Historians Journal

The 1930s in the U.S. were marked by an economic crisis, governmental regulatory response, and a significant audit failure. This paper examines the profession's struggle for legitimacy during these times through its choice of narratives regarding professional ethics and independence as revealed in the national professional organization's monthly, the Journal of Accountancy. Initially ethics is a state-of-mind or narrative of character was used but transitioned to a more objectively determinable narrative of technique as the decade progressed. To counter governmental regulation, the profession attempted to shift the independence discourse away from regulation of accountants to regulation of client companies.


Patterns Of Accounting History Literature: Movements At The Beginning Of The 21st Century, Juan Banos-Sanchez Matamoros, Fernando Gutierrez-Hidalgo Jan 2010

Patterns Of Accounting History Literature: Movements At The Beginning Of The 21st Century, Juan Banos-Sanchez Matamoros, Fernando Gutierrez-Hidalgo

Accounting Historians Journal

This paper addresses and updates the challenge made by Carmona [2004] regarding the need to broaden the accounting history literature into periods, settings, and sectors outside those traditionally published in specialist journals. For this purpose, we review three international journals the Accounting Historians Journal; Accounting, Business & Financial History; and Accounting History and two national publications Rivista di Contabilita e Cultura Aziendali (Italy) and De Computis (Spain) over the period 2000-2008. The results show changes in the publishing patterns of accounting history research. We also explore whether non-Anglo-Saxon researchers have widened the settings, periods, and sectors studied from those of …


Market For Luca Pacioli's Summa De Arithmetica: Some Comments, Basil S. Yamey Jan 2010

Market For Luca Pacioli's Summa De Arithmetica: Some Comments, Basil S. Yamey

Accounting Historians Journal

This paper explains why Pacioli's exposition of double-entry bookkeeping, published in his Summa of 1494, was neither an effective reference text for merchants nor a satisfactory text for their sons. In doing so, the paper contradicts some of the points made in the interesting and wide-ranging article by Sangster, Stoner, and McCarthy in the June 2008 issue of this journal.


Contents [2010, Vol. 37, No. 2]; Statement Of Policy [2010, Vol. 37, No. 2]; Guide For Manuscript Submission [2010, Vol. 37, No. 2; Thanks From The Co-Editors, Academy Of Accounting Historians Jan 2010

Contents [2010, Vol. 37, No. 2]; Statement Of Policy [2010, Vol. 37, No. 2]; Guide For Manuscript Submission [2010, Vol. 37, No. 2; Thanks 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 Thanks from the Co-Editors.


American Needle V. Nfl: An Opportunity To Reshape Sports Law, Michael Mccann Jan 2010

American Needle V. Nfl: An Opportunity To Reshape Sports Law, Michael Mccann

Law Faculty Scholarship

This Feature will explore American Needle, Inc. v. NFL and its potential impact on professional sports in the United States. In August 2008, the United States Court of Appeals for the Seventh Circuit held that the National Football League (NFL) and its teams operate as a “single entity” for purposes of apparel sales. Because a single entity cannot conspire with itself, it cannot violate Section 1 of the Sherman Act, which prohibits concerted action that unreasonably restrains trade. The U.S. Supreme Court recently granted a writ of certiorari and will review American Needle in its 2009-2010 Term. As this Feature …


Justice Sonia Sotomayor And The Relationship Between Leagues And Players: Insights And Implications, Michael Mccann Jan 2010

Justice Sonia Sotomayor And The Relationship Between Leagues And Players: Insights And Implications, Michael Mccann

Law Faculty Scholarship

This Essay examines U.S. Supreme Court Justice Sonia Sotomayor’s important role in shaping U.S. sports law. As a judge on the U.S. District Court for the Southern District of New York and later on the U.S. Court of Appeals for the Second Circuit, Sotomayor authored opinions that resolved two major sports law disputes: whether Major League Baseball (“MLB”) owners could unilaterally impose new labor conditions on MLB players during the 1994 baseball strike and whether Ohio State University sophomore Maurice Clarett was obligated to wait three years from the completion of high school to become eligible for the National Football …


Cpa Client Tax Letter, January/February/March 2010, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Cpa Client Tax Letter, January/February/March 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Montreal Convention And The Preemption Of Air Passenger Harm Claims, Marc Mcdonald Jan 2010

The Montreal Convention And The Preemption Of Air Passenger Harm Claims, Marc Mcdonald

Articles

The article examines the evolution and present state of the law governing the preemption of passenger claims for compensation for harm arising from international air travel under the Montreal and Warsaw Conventions


'Have We All Gone Bats?' - The Strict Protection Of Wildlife Under The Habitats Directive And Tourism Development: Some Lessons From Ireland, Marc Mcdonald Jan 2010

'Have We All Gone Bats?' - The Strict Protection Of Wildlife Under The Habitats Directive And Tourism Development: Some Lessons From Ireland, Marc Mcdonald

Articles

This article explores the impact of the legal protection of bats under EU wildilfe legislation on tourism development in Ireland.


Regenerating The Quays In Salford: An Analysis Of Visitor Perception, Behaviour And Experience, Ruth Craggs, Peter Schofield Jan 2010

Regenerating The Quays In Salford: An Analysis Of Visitor Perception, Behaviour And Experience, Ruth Craggs, Peter Schofield

Articles

Tourism can generate substantial benefits to destination communities and has featured extensively in urban regeneration policy, but whilst there is now an extensive literature covering urban tourism and dockland regeneration, visitor perceptions of urban waterfront destinations and their on-site behaviour and experience remain largely unexplored. The paper focuses on the Quays in Salford, the city’s former docklands, which has been regenerated and repositioned as its flagship tourism product. It reports the findings from a questionnaire survey of visitors’ perceptions, behaviour and experience of the Quays. A principal components analysis revealed that four product performance dimensions: ‘primary attractions’, ‘secondary attractions’, ‘access’ …


Ict Innovation Diffusion In Small Logistics Service Providers: An Empirical Survey, Pietro Evangelista, Edward Sweeney, Claudia-Maria Wagner Jan 2010

Ict Innovation Diffusion In Small Logistics Service Providers: An Empirical Survey, Pietro Evangelista, Edward Sweeney, Claudia-Maria Wagner

Articles

For companies competing in highly dynamic markets, innovation is considered a fundamental component of a successful business as it allows companies to sustain profit margins, sales growth and reduce competitors’ pressures. Information and communication technology (ICT) is essential innovation enablers especially in service companies. The focus of the paper is on the analysis of the role of ICT in innovation processes of small third-party logistics service providers (3PLs). On the basis of quantitative evidence emerging from a recent survey carried out on the Italian 3PL market, the paper analyses how ICT is used to support innovation and the factors the …


2009-2010 Nsu Sharks Women's Basketball Game Program, Nova Southeastern University Jan 2010

2009-2010 Nsu Sharks Women's Basketball Game Program, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.


2010 Nsu Sharks Men's Golf Program (2009 Sunshine State Conference Champions), Nova Southeastern University Jan 2010

2010 Nsu Sharks Men's Golf Program (2009 Sunshine State Conference Champions), Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.


Licensing And Patent Protection, Aniruddha Bagchi, Arijit Mukherjee Jan 2010

Licensing And Patent Protection, Aniruddha Bagchi, Arijit Mukherjee

Faculty Articles

We show the impact of technology licensing on optimal patent policy. Strong patent protection that eliminates imitation may not be the equilibrium outcome in the presence of licensing. Depending on the cost of innovation, licensing may either increase or reduce the strength of the patent protection.


Labor Migration Challenges In Economic Planning: A Case Study Of Astana, Bolat L. Tibekov, Kamal Fatehi, Foad Derakhshan, Jim Herbert Jan 2010

Labor Migration Challenges In Economic Planning: A Case Study Of Astana, Bolat L. Tibekov, Kamal Fatehi, Foad Derakhshan, Jim Herbert

Faculty Articles

The end of the cold war removed a major barrier against free trade and consequently, globalization of business spread economic developments around the world, created job opportunities, particularly in industrial sectors, which led to migration of many people who were in search of a better life. Newly independent countries have emerged and many have been, or are in the process of, integrating into various trade packs of the free market system. This labor migration has taken place at various levels. This work studies the attributes of domestic migration and the challenges it has created for economic and urban planning. The …


Business Ethics And (Or As) Political Philosophy, Jeffrey Moriarty, Wayne Norman, Joseph Heath Jan 2010

Business Ethics And (Or As) Political Philosophy, Jeffrey Moriarty, Wayne Norman, Joseph Heath

Philosophy Faculty Publications

There is considerable overlap between the interests of business ethicists and those of political philosophers. Questions about the moral justifiability of the capitalist system, the basis of property rights, and the problem of inequality in the distribution of income have been of central importance in both fields. However, political philosophers have developed, especially over the past four decades, a set of tools and concepts for addressing these questions that are in many ways quite distinctive. Most business ethicists, on the other hand, consider their field to be primarily a domain of applied ethics, and so adopt methods and conceptual frameworks …