...develop in the initial years of the audit relationship (fraud and bankruptcy) when the auditor tries to gain as much knowledge as possible about the client. According to an American Institute of Certified Public Accountants (AICPA) study (Church and Zhang 2006, page 3), audit failures are three times more likely to occur in the first two years of the auditor-client engagement. Auditor rotations have never been mandated in the United States, and I believe this should continue in the future due to the high costs and decreased auditor effectiveness that would result from continual changes in the auditor-client relationships. There are a number of reasons the PCAOB is in favor of mandatory auditor rotation. For example, PCAOB Chairman James Doty believes we should look at ways to protect auditor independence by considering a term limit on how long an auditor’s relationship with a client may last (Tysiac 2012, page 1). The PCAOB wants to consider the concept further by releasing a proposal and receiving feedback whether...
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...that is not entirely understood. Hence, the relevant conceptual, theoretical, and empirical work is reviewed, drawing upon correlational, experimental, and qualitative findings. A meta-analysis of procrastination’s possible causes and effects, based on 691 correlations, reveals that neuroticism, rebelliousness, and sensation seeking show only a weak connection. Strong and consistent predictors of procrastination were task aversiveness, task delay, selfefficacy, and impulsiveness, as well as conscientiousness and its facets of self-control, distractibility, organization, and achievement motivation. These effects prove consistent with temporal motivation theory, an integrative hybrid of expectancy theory and hyperbolic discounting. Continued research into procrastination should not be delayed, especially because its prevalence appears to be growing. Keywords: procrastination, irrational delay, pathological decision making, meta-analysis Procrastination is extremely prevalent. Although virtually all of us have at least dallied with dallying, some have made it a way of life. Estimates indicate that 80%–95% of college students engage in procrastination (Ellis & Knaus, 1977; O’Brien, 2002), approximately 75% consider themselves procrastinators (Potts, 1987), and almost 50% procrastinate consistently and problematically (Day, Mensink, & O’Sullivan, 2000; Haycock, 1993; Micek, 1982; Onwuegbuzie, 2000a; Solomon & Rothblum, 1984). The absolute amount of procrastination is considerable,...
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...Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively visit the Science and Technology Books website at www.elsevierdirect.com/rights for further information Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for...
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...VIEW Strategic Human Resource Management Taken from: Strategic Human Resource Management, Second Edition by Charles R. Greer Copyright © 2001, 1995 by Prentice-Hall, Inc. A Pearson Education Company Upper Saddle River, New Jersey 07458 Compilation Copyright © 2003 by Pearson Custom Publishing All rights reserved. This copyright covers material written expressly for this volume by the editor/s as well as the compilation itself. It does not cover the individual selections herein that first appeared elsewhere. ii Permission to reprint these has been obtained by Pearson Custom Publishing for this edition only. Further reproduction by any means, electronic or mechanical, including photocopying and recording, or by any information storage or retrieval system, must be arranged with the individual copyright holders noted. This special edition published in cooperation with Pearson Custom Publishing. Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 Please visit our web site at www.pearsoncustom.com ISBN 0–536–72690–6 BA 996748 PEARSON CUSTOM PUBLISHING 75 Arlington Street, Suite 300 Boston, MA 02116 A Pearson Education Company iii iv Table of Contents SECTION ONE ................................................................. 1 An Investment Perspective and Human Resources .... 2 HUMAN RESOURCE INVESTMENT CONSIDERATIONS ...6 INVESTMENTS IN TRAINING AND DEVELOPMENT ..... 14 INVESTMENT PRACTICES FOR IMPROVED RETENTION ..................
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...International Relations Theory The new edition of International Relations Theory: A critical introduction introduces students to the main theories in international relations. It explains and analyzes each theory, allowing students to understand and critically engage with the myths and assumptions behind each theory. Key features of this textbook include: • discussion of all of the main theories: realism and (neo)realism, idealism and (neo)idealism, liberalism, constructivism, postmodernism, gender, and globalization two new chapters on the “clash of civilizations” and Hardt and Negri’s Empire innovative use of narratives from films that students will be familiar with: Lord of the Flies, Independence Day, Wag the Dog, Fatal Attraction, The Truman Show, East is East, and Memento an accessible and exciting writing style which is well-illustrated with boxed key concepts and guides to further reading. • • • This breakthrough textbook has been designed to unravel the complexities of international relations theory in a way that allows students a clearer idea of how the theories work and the myths that are associated with them. Cynthia Weber is Professor of International Studies at the University of Lancaster. She is the author of several books and numerous articles in the field of international relations. International Relations Theory A critical introduction Second edition Cynthia Weber First published 2001 by Routledge Second edition published 2005 by Routledge...
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...contents List of figures List of tables About the authors About the contributors Preface Authors’ acknowledgements Tour of the book HRM as I see it: video and text feature Publisher’s acknowledgements Key topics grid xviii xx xxi xxii xxv xxxiii xxxiv xxxvi xxxviii xl 1 2 2 2 3 3 3 4 5 6 8 9 9 13 16 17 18 18 20 22 22 24 25 27 30 I the arena of contemporary human resource management 1 the nature of contemporary HRM John Bratton Outline Objectives Introduction The development of HRM Keynesianism: collectivism and personnel management HRM in practice 1.1: A new role for HR professionals Neo-liberalism: individualism and HRM Management and HRM The meaning of ‘human resource’ The meaning of ‘management’ The nature of the employment relationship Scope and functions of HRM Theoretical perspectives on HRM HRM in practice 1.2: Twenty-first-century senior HR leaders have a changing role The Fombrun, Tichy and Devanna model of HRM The Harvard model of HRM The Guest model of HRM The Warwick model of HRM The Storey model of HRM HRM and globalization: The HRM model in advancing economies? Ulrich’s strategic partner model of HRM Studying HRM Critique and paradox in HRM viii contents ix Case study: Canterbury Hospital Summary, Vocab checklist for ESL students, Review questions and Further reading to improve your mark 33 34 37 37 37 38 38 39 41 44 44 45 46 48 50 52 54 55 56 56 58 60 62 65 66 69 69 69 70 70 71 72 72 73 73 74 77 78 80 81 88 92 2 corporate strategy and strategic...
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...Theories of International Relations Third edition Scott Burchill, Andrew Linklater, Richard Devetak, Jack Donnelly, Matthew Paterson, Christian Reus-Smit and Jacqui True Theories of International Relations This page intentionally left blank Theories of International Relations Third edition Scott Burchill, Andrew Linklater, Richard Devetak, Jack Donnelly, Matthew Paterson, Christian Reus-Smit and Jacqui True Material from 1st edition © Deakin University 1995, 1996 Chapter 1 © Scott Burchill 2001, Scott Burchill and Andrew Linklater 2005 Chapter 2 © Jack Donnelly 2005 Chapter 3 © Scott Burchill, Chapters 4 and 5 © Andrew Linklater, Chapters 6 and 7 © Richard Devetak, Chapter 8 © Christian Reus-Smit, Chapter 9 © Jacqui True, Chapter 10 © Matthew Paterson 2001, 2005 All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No paragraph of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, 90 Tottenham Court Road, London W1T 4LP. Any person who does any unauthorized act in relation to this publication may be liable to criminal prosecution and civil claims for damages. The authors have asserted their rights to be identified as the authors of this work in accordance with the Copyright...
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...FAMILY OF SECRETS The Bush Dynasty, America’s Invisible Government, and the Hidden History of the Last Fifty Years RUSS BAKER Contents Foreword by James Moore 1. How Did Bush Happen? 2. Poppy’s Secret 3. Viva Zapata 4. Where Was Poppy? 5. Oswald’s Friend 6. The Hit 7. After Camelot 8. Wings for W. 9. The Nixonian Bushes 10. Downing Nixon, Part I: The Setup 11. Downing Nixon, Part II: The Execution 12. In from the Cold 13. Poppy’s Proxy and the Saudis 14. Poppy’s Web 15. The Handoff 16. The Quacking Duck 17. Playing Hardball 18. Meet the Help 19. The Conversion 20. The Skeleton in W.’s Closet 21. Shock and . . . Oil? 22. Deflection for Reelection 23. Domestic Disturbance 24. Conclusion Afterword Author’s Note Acknowledgments Notes Foreword When a governor or any state official seeks elective national office, his (or her) reputation and what the country knows about the candidate’s background is initially determined by the work of local and regional media. Generally, those journalists do a competent job of reporting on the prospect’s record. In the case of Governor George W. Bush, Texas reporters had written numerous stories about his failed businesses in the oil patch, the dubious land grab and questionable funding behind a new stadium for Bush’s baseball team, the Texas Rangers, and his various political contradictions and hypocrisies while serving in Austin. I was one of those Texas journalists. I spent about a decade...
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...critical theory today critical theory today A Us e r - F r i e n d l y G u i d e S E C O N D E D I T I O N L O I S T Y S O N New York London Routledge is an imprint of the Taylor & Francis Group, an informa business Routledge Taylor & Francis Group 270 Madison Avenue New York, NY 10016 Routledge Taylor & Francis Group 2 Park Square Milton Park, Abingdon Oxon OX14 4RN © 2006 by Lois Tyson Routledge is an imprint of Taylor & Francis Group, an Informa business Printed in the United States of America on acid‑free paper 10 9 8 7 6 5 4 3 2 1 International Standard Book Number‑10: 0‑415‑97410‑0 (Softcover) 0‑415‑97409‑7 (Hardcover) International Standard Book Number‑13: 978‑0‑415‑97410‑3 (Softcover) 978‑0‑415‑97409‑7 (Hardcover) No part of this book may be reprinted, reproduced, transmitted, or utilized in any form by any electronic, mechanical, or other means, now known or hereafter invented, including photocopying, microfilming, and recording, or in any information storage or retrieval system, without written permission from the publishers. Trademark Notice: Product or corporate names may be trademarks or registered trademarks, and are used only for identification and explanation without intent to infringe. Library of Congress Cataloging‑in‑Publication Data Tyson, Lois, 1950‑ Critical theory today : a user‑friendly guide / Lois Tyson.‑‑ 2nd ed. p. cm. Includes bibliographical references and index. ISBN 0‑415‑97409‑7 (hb) ‑‑ ISBN 0‑415‑97410‑0 (pb) 1. Criticism...
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