...Costing Success: A Research Framework Zhang Yi Fei and Che Ruhana Isa becoming more and more popular [3-7] ABC aims to provide accurate costing information to managers to allocate activity costs to products and services by applying cost drivers [8]. Academics who advocate ABC, such as, Cooper and Kaplan [9], and Swenson [10] argue that it provides more accurate cost data needed to make appropriate strategic decisions about product mix, sourcing, pricing, process improvement, and evaluation of business process performance. These claims have led many firms to adopt ABC systems [8]. The benefits of ABC and its positive impact on firm’s performance motivated a numerous studies which examined various aspects of ABC. Among such studies are McGowan [11] who assessed the integrity of ABC success, Innes and Mitchell [4, 12] and Yanren [13] who conducted research on factors affecting ABC adoption, and Shield [3], Shields and McEwen [14], Gosselin [15] and Baired et al.[16, 17]who concentrated on factors influencing ABC success especially at the implementation stage. However, there is mounting evidence that suggests most of firms are experiencing problems in implementing ABC and, in some extreme cases, ABC implementation is not successful [3], which later resulted in abandoning the ABC systems altogether [15]. Questions arise as to why ABC implementation is successful in certain companies and fails in others. Based on the contingency theory, researchers have argued that the reasons for...
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...Costing Success: A Research Framework Zhang Yi Fei and Che Ruhana Isa becoming more and more popular [3-7] ABC aims to provide accurate costing information to managers to allocate activity costs to products and services by applying cost drivers [8]. Academics who advocate ABC, such as, Cooper and Kaplan [9], and Swenson [10] argue that it provides more accurate cost data needed to make appropriate strategic decisions about product mix, sourcing, pricing, process improvement, and evaluation of business process performance. These claims have led many firms to adopt ABC systems [8]. The benefits of ABC and its positive impact on firm’s performance motivated a numerous studies which examined various aspects of ABC. Among such studies are McGowan [11] who assessed the integrity of ABC success, Innes and Mitchell [4, 12] and Yanren [13] who conducted research on factors affecting ABC adoption, and Shield [3], Shields and McEwen [14], Gosselin [15] and Baired et al.[16, 17]who concentrated on factors influencing ABC success especially at the implementation stage. However, there is mounting evidence that suggests most of firms are experiencing problems in implementing ABC and, in some extreme cases, ABC implementation is not successful [3], which later resulted in abandoning the ABC systems altogether [15]. Questions arise as to why ABC implementation is successful in certain companies and fails in others. Based on the contingency theory, researchers have argued that the reasons for...
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...TABLE OF CONTENTS Chapter Introduction 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 Introduction Purpose of the Study Sombart’s Hypothesis An Alternative Model; Entrepreneurial Decision-making Context: The Industrial Revolution and ‘Profit’ The Changing Nature of ‘Investment’ The Great Depression of 1873-96 Intellectual Introspection Irving Fisher and the Conception of Capital and Income 17 17 17 23 25 26 30 32 34 34 35 36 38 38 38 39 43 46 49 50 51 54 55 1.10 Research Issues Identified 1.11 Summary Derivation of Research Issues 2.1 2.2 Introduction Evidence from Extant Accounts 2.2.1 Fixed Assets in Mercantile Accounting 2.2.2 The East India Company 2.2.3 Fixed Assets and Early Industrial Accounting 2.2.4 Capital Asset Accounting After 1870 2.2.4.i Renewal Accounting 2.2.4.ii Double-Account System 2.2.4.iii A Rejected Hypothesis 2.3 Steam and Iron: the ‘Railway Age’ iv 2.3.1 ‘Loco motion’: An Evolving Technology 2.4 2.5 2.6 2.7 Research Issues Methodological Approach Structure of the Thesis Summary 59 68 69 70 72 74 74 75 77 77 79 79 81 82 86 88 Evaluative Framework 3.1 3.2 3.3 Introduction Static Equilibrium Analysis...
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...RULE 101. SCOPE; DEFINITIONS (a) Scope. These rules apply to proceedings in United States courts. The specific courts and proceedings to which the rules apply, along with exceptions, are set out in Rule 1101. (b) Definitions. In these rules: (1) “civil case” means a civil action or proceeding; (2) “criminal case” includes a criminal proceeding; (3) “public office” includes a public agency; (4) “record” includes a memorandum, report, or data compilation; (5) a “rule prescribed by the Supreme Court” means a rule adopted by the Supreme Court under statutory authority; and (6) a reference to any kind of written material or any other medium includes electronically stored information. RULE 102. PURPOSE These rules should be construed so as to administer every proceeding fairly, eliminate unjustifiable expense and delay, and promote the development of evidence law, to the end of ascertaining the truth and securing a just determination. RULE 103. RULINGS ON EVIDENCE (a) Preserving a Claim of Error. A party may claim error in a ruling to admit or exclude evidence only if the error affects a substantial right of the party and: (1) if the ruling admits evidence, a party, on the record: (A) timely objects or moves to strike; and (B) states the specific ground, unless it was apparent from the context; or (2) if the ruling excludes evidence, a party informs the court of its substance by an offer of proof, unless the substance was apparent from the context. (b) Not Needing...
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...Public Relations Cases This collection of contemporary international public relations case studies is an invaluable resource for teachers, researchers and students working in public relations, corporate communications and public affairs, as well as offering practitioners an indepth understanding of the effective use of public relations in a range of organizational contexts. Including cases from the UK, Norway, Sweden, Spain, South Africa, Canada and the USA, with a focus on such global corporations as Shell, BBC America, Worldcom, PriceWaterhouseCoopers and Marks & Spencer, it offers important insights into the development of public relations and communications strategies. These include: • • • • • • • • Corporate identity change and management Global reputation management Crisis management in the oil, shipping and tourism industries Developing strategic alliances between voluntary and private sector organizations Public relations support for international branding and market entry The importance of internal communications during international mergers The integration of public relations and marketing communications Business-to-business communication The cases examined in this book demonstrate the breadth of contemporary public relations practice and the increasing importance of the public relations function in both public and private sector organizations worldwide. Danny Moss is Co-Director of the Centre for Corporate and Public Affairs at the Manchester Metropolitan University...
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...CONTEMPORARY AUDITING REAL ISSUES & CASES MICHAEL C. KNAPP SEVENTH EDITION MAKE IT YOURS! SELECT JUST THE CASES YOU NEED Through Cengage Learning’s Make It Yours, you can — simply, quickly, and affordably — create a quality auditing text that is tailored to your course. • Pick your coverage and only pay for the cases you use. • Add cases from a prior edition of Knapp’s Contemporary Auditing. • Add your course materials and assignments. • Pick your own unique cover design. We recognize that not every program covers the same cases and topics in your auditing course. Chris Knapp wrote his case book for people to use either as a core e book or as a supplement to an existing book. If you would like to use a custom auditing case book or supplement the South-Western accounting book you are currently using, simply check the cases you want to include, indicate if there are other course materials you would like to add, and click submit. A Cengage Learning representative will contact you to review and confirm your order. G E T S T A R T E D Visit www.custom.cengage.com/makeityours/knapp7e to make your selections and provide details on anything else you would like to include. Prefer to use pen and paper? No problem. Fill out questions 1-4 and fax this form to 1.800.270.3310. A Custom Solutions editor will contact you within 2-3 business days to discuss the options you have selected. 1. Which of the following cases would you like to include? Section...
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...by Vavra, T.G. (1997) as a satisfactory post - purchase experience with a product or service given an existing purchase expectation. 4 Howard and Sheth (1969) 5 According to Westbrook and Reilly (1983) define satisfaction as, “The buyer’s cognitive state of being adequately or inadequately rewarded for the sacrifices he has undergone” (p.145). 6 , customer satisfaction is “an emotional response to the experiences provided by, associated with particular 32 products or services purchased, retail outlets, or even molar patterns of behaviour such as shopping and buyer behaviour, as well as the overall market place” (p.256). Oliver (19 81) 7 The definition offered by Hunt (1977 ) put forward a definition as, “the summary psychological state resulting when the emotion surrounding disconfirmed expectations is coupled with the consumers’ prior feelings about the consumption experience” (p.27). 8...
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...mechanical, including photocopying, recording, or any information storage and retrieval system, without permission in writing from SEDL or by submitting a copyright request form accessible at http://www.sedl.org/about/copyright_request.html on the SEDL Web site. This publication was produced in whole or in part with funds from the Institute of Education Sciences, U.S. Department of Education, under contract number ED-01-CO-0009. The content herein does not necessarily reflect the views of the U.S. Department of Education, or any other agency of the U.S. government, or any other source. Table of Contents Acknowledgments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v Executive Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Methodology . . . . . . . . . . . . . . . . . . . . . . . . . . ....
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...Equality and the Constitution 4 Class 1: Slavery and the Constitution 4 1. The Original Constitution 4 2. State v. Post 4 3. Dred Scott v. Sandford (1857) 4 4. Reconstruction 5 5. Post-Reconstruction Cases 6 Class 2: The Advent of American Constitutional Law: Brown 7 6. RACIAL EQUALITY 7 7. Brown I (1954) The segregation of children in public schools based solely on race violates the Equal Protection Clause. 7 2. Brown II 8 3. What was the constitutional harm in Brown? 8 4. THEORY 8 5. Subsequent School Desegregation 9 Class 3: Local Efforts to Desegregate: Parents Involved 11 6. Parents Involved 11 Class 4: Rational Basis Review: Cleburne, Romer, etc. 13 2. Tiers of Scrutiny 13 3. Beazer (1979) 13 4. Moreno (1973) 14 5. Cleburne (1985) 14 6. Romer (1996) 15 7. Nordlinger (1992) and Allegheny Pittsburgh (1989) 16 8. Lee Optical (1955) 17 Class 5: Racial Classifications and Heightened Scrutiny: Strauder, Korematsu, Loving 17 9. Heightened Scrutiny Analysis 17 10. Strauder (1880) 17 11. Korematsu (1944) 18 12. Loving (1967) 19 13. Theories Supporting Strict Scrutiny of Racial Classifications 20 14. Tiers of Scrutiny 20 15. Tiers of Scrutiny Table 21 Class 6: Facially Neutral Classifications: Washington v. Davis 21 16. Types of Discrimination (from Fall) 21 X. Disparate Impact 21 XI. Purposive Discrimination 22 ...
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...Science + Business Media, Inc. 2006 Abstract It has been alleged by some academics that excessive Internet use can be pathological and addictive. This paper reviews what is known from the empirical literature on FInternet addiction_ and its derivatives (e.g., Internet Addiction Disorder, Pathological Internet Use, etc.) and assesses to what extent it exists. Empirical research into FInternet addiction_ can roughly be divided into five areas: (1) survey studies that compare excessive Internet users with non-excessive users, (2) survey studies that have examined vulnerable groups of excessive Internet use, most notably students, (3) studies that examine the psychometric properties of excessive Internet use, (4) case studies of excessive Internet users and treatment case studies, and (5) correlational studies examining the relationship of excessive Internet use with other behaviours (e.g., psychiatric problems, depression, self-esteem, etc.). Each of these areas is reviewed. It is concluded that if FInternet addiction_ does indeed exist, it affects a relatively small percentage of the online population. However, exactly what it is on the Internet that they are addicted to still remains unclear. Keywords Addiction . Internet . Technology . Internet addiction . Pathological Internet Use It has been alleged by some academics that excessive Internet use can be pathological and addictive and that is comes under the more generic label of Ftechnological addiction_ (e.g., Griffiths, 1996a...
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...Stereotyping, prejudice, and discrimination: The effect of group based expectations on moral functioning Jennifer Steele, Y. Susan Choi, and Nalini Ambady Harvard University In press in T.A. Thorkildsen, J. Manning, & H.J. Walberg (Eds.), Children and Youth Series: Nurturing Morality. New York: Kluwer Academic. Stereotyping, prejudice, and discrimination: The effect of group based expectations on moral functioning As citizens of the United States, we are extremely fortunate to live in a democracy, and more specifically, a society that upholds egalitarian and meritocratic ideals. As a nation, we have fought wars and faced internal struggles in order to establish this system and champion these values. Within the last two centuries we have abolished slavery, given women the right to vote, and desegregated schools. In more recent years the movement towards equal opportunity has been advanced even further; public and private schools have increased financial support for economically disadvantaged scholars, and affirmative action programs have been developed as yet another means of combating inequities. It would seem that as a society, we are moving towards our moral ideal of equality for one and all. And yet, disparities remain. Race continues to be inextricably linked to socio-economic status and education level, with certain racial and ethnic groups, such as Caucasian- and Asian-Americans reaping more societal advantages on average than others, including...
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...THE RIGHT TO HEALTH IN THE UNITED STATES OF AMERICA WHAT DOES IT MEAN? Acknowledgements ...............................................................................................................i About the Center for Economic and Social Rights ...............................................................i Executive Summary............................................................................................................ ii Introduction......................................................................................................................... 1 I. The Legal Framework for the Right to Health ................................................................ 4 A. The Right to Health in the UDHR and ICESCR..................................................... 5 B. Substantive Elements Required to Fulfill the Right to Health................................ 6 C. Procedural Protections of the Right to Health ........................................................ 7 II. The Current U.S. System ............................................................................................ 8 A. The Legal Structure................................................................................................. 9 B. The Financial Structure: Who Pays? Who Profits? .............................................. 11 III. International Standards in the U.S. Context .......................................................... 13 A. Availability...........................
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...of Economics James F. Mongoven, Bureau of Competition John H. Seesel, Associate General Counsel for Energy Christopher T. Taylor, Bureau of Economics Michael G. Vita, Assistant Director, Bureau of Economics Anthony G. Alcorn, Bureau of Economics Sarah Croake, Bureau of Competition Madeleine McChesney, Bureau of Economics Guru Raj, Bureau of Competition Natalie Shonka, Office of General Counsel Policy Studies Inquiries concerning this report should be directed to: John H. Seesel at (202) 326-2702 or jseesel@ftc.gov Sarah M. Mathias (202) 326-3254 or smathias@ftc.gov. Acknowledgments: The FTC appreciates the expertise and time contributed by Hearings participants. For all of their contributions, the FTC conveys its thanks. EXECUTIVE SUMMARY Many people...
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...REPORT OF INVESTIGATION BY THE SPECIAL INVESTIGATIVE COMMITTEE OF THE BOARD OF DIRECTORS OF WORLDCOM, INC. Dennis R. Beresford Nicholas deB. Katzenbach C.B. Rogers, Jr. Counsel Wilmer, Cutler & Pickering Accounting Advisors PricewaterhouseCoopers LLP March 31, 2003 I. SUMMARY AND CONCLUSIONS ................................................................................. 1 A. The Nature of the Accounting Fraud....................................................................... 9 1. 2. B. C. D. E. Reduction of Reported Line Costs .............................................................. 9 Exaggeration of Reported Revenues ......................................................... 13 WorldCom’s Culture ............................................................................................. 18 Compromising Financial Arrangements ............................................................... 24 Why WorldCom’s Auditors Did Not Discover the Fraud..................................... 25 WorldCom’s Governance...................................................................................... 29 1. 2. 3. 4. Board’s Lack of Awareness of Accounting Fraud .................................... 29 Adequacy of Board’s Oversight of Company ........................................... 30 Stock Sales ................................................................................................ 33 Lease of Airplane to Chairman of Compensation Committee ......
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...NEW YORK UNIVERSITY SCHOOL OF LAW JOURNAL OF INTERNATIONAL LAW AND POLITICS GUIDE TO FOREIGN AND INTERNATIONAL LEGAL CITATIONS FIRST EDITION ● 2006 © Copyright 2006 by New York University Contents FORWARD AND GENERAL INSTRUCTIONS................................................................................................. xiii ACKNOWLEDGEMENTS ......................................................................................................................................xv COUNTRY CITATION GUIDES ARGENTINA...............................................................................................................................................................1 I. COUNTRY PROFILE ..................................................................................................................................1 II. CITATION GUIDE.......................................................................................................................................2 1.0 CONSTITUTION...................................................................................................................................2 2.0 LEGISLATION......................................................................................................................................2 3.0 JURISPRUDENCE ................................................................................................................................3 4.0 BOOKS .....................................
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