Showing 1–12 of 23 results
Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–1799)
This study, which isرایگان!
This study, which is informed by Foucault’s concept of governmentality, identifies the systematic ties between political discourse, forms of rationality and technologies of government during the first period that Napoleon governed Ferrara in northern Italy (1796–99). The study identifies a decoupling between ‘political discourses, rhetoric and language’ and the use of ‘technologies of government’. The results enhance understanding of the translation of politics and power into a set of administrative tasks and calculative practices to secure power in modern public sector settings today. In the neo-liberal prescriptions for the modern State which demand a much diminished role and presence for the government in the lives of its citizens, societies, organizations and their management are tending to be more and more concerned with surveillance made operable through power.
Auditor reputation and earnings management: International evidence from the banking industry
We examine the relatرایگان!
We examine the relation between auditor reputation and earnings management in banks using a sample of banks from 29 countries. In particular, we examine the implications of two aspects of auditor reputation, auditor type and auditor industry specialization, for earnings management in banks. We find that both auditor type and auditor industry specialization moderate benchmark-beating (loss-avoidance and just- meeting-or-beating prior year’s earnings) behavior in banks. In addition, we find that once auditor type and auditor industry specialization are included in the same tests, only auditor industry specialization has a significant impact on constraining benchmark-beating behavior. In separate tests related to income- increasing abnormal loan loss provisions, we find that both auditor type and auditor expertise constrain income-increasing earnings management. Again, in joint tests, only auditor industry expertise has a significant impact on constraining income-increasing earnings management.
Competitiveness, Entrepreneurship and Economic Growth
In this chapter we eرایگان!
In this chapter we explored country competitiveness and entrepreneurship as drivers of economic growth. The research was carried out on a sample of Central and Eastern European (CEE) member states of the European Union (EU). The analysis shows that economic growth as measured by GDP per capita growth rates, and global competitiveness of a country as measured by the World Economic Forum’s (WEF) Global Competitiveness Index scores’ growth rates, are positively related to each other. The comparative analysis also reveals that efficiency-driven and certain transition CEE EU Member States have made the highest progress at various competitiveness pillars, which is reflected in their economic growth. The opposite has been found for two innovation-driven CEE EU Member States. When testing the hypothesis on the relationship between the average growth of quality of early-stage entrepreneurship indices and average growth of GDP per capita, no significant relationship was found. This finding is in accordance with the general thesis that entrepreneurial activity supports economic growth only as part of a favourable broader business environment. The research results constitute a preliminary analytical framework for policymakers and managers in the analysed countries.
Design and development of logistics workflow systems for demand management with RFID
This paper discussesرایگان!
This paper discusses demand and supply chain management and examines how artificial intelligence techniques and RFID technology can enhance the responsiveness of the logistics workflow. This proposed system is expected to have a significant impact on the performance of logistics networks by virtue of its capabilities to adapt unexpected supply and demand changes in the volatile marketplace with the unique feature of responsiveness with the advanced technology, Radio Frequency Identification (RFID). Recent studies have found that RFID and artificial intelligence techniques drive the development of total solution in logistics industry. Apart from tracking the movement of the goods, RFID is able to play an important role to reflect the inventory level of various distribution areas. In today’s globalized industrial environment, the physical logistics operations and the associated flow of information are the essential elements for companies to realize an efficient logistics workflow scenario. Basically, a flexible logistics workflow, which is characterized by its fast responsiveness in dealing with customer requirements through the integration of various value chain activities, is fundamental to leverage business performance of enterprises. The significance of this research is the demonstration of the synergy of using a combination of advanced technologies to form an integrated system that helps achieve lean and agile logistics workflow .
Management Forecasts, Idiosyncratic Risk, and the Information Environment
Management forecasts are an important source of information for the Japanese stock market. In this paper, we use management forecast error as a proxy for disclosure quality to investigate the relationship between disclosure quality and idiosyncratic risk. We find that management forecast error is positively related to idiosyncratic risk, suggesting that high-quality public information reduces idiosyncratic risk. Furthermore, we present evidence that management forecast error is less positively related to idiosyncratic risk in relatively good information
Primer in B2B brand-building strategies with a reader practicum
Primer in B2B brand-رایگان!
Primer in B2B brand-building strategies with a reader practicum
Reinvestigating the relationship between ownership structure and inventory management: A corporate governance perspective
It is hypothesized iرایگان!
It is hypothesized in this study that the relationship between institutional ownership and inventory management is more likely to be moderated by other internal corporate governance mechanisms (i.e., managerial ownership, board leadership structure and board size). This is more likely to happen as one weak governance mechanism in one area will be offset by a strong one in another area. Furthermore, the effectiveness of one corporate governance mechanism (i.e., institutional ownership) is more likely to be contingent on some contextual variables. Econometric analysis, using a sample of Egyptian listed firms, provides strong evidence for the applicability of this theme and demonstrates that institutional ownership affects inventory management positively (negatively) when managerial ownership is high (low), CEO duality (non-duality) is in place, or board size is large (small). This conclusion is robust to the use of different control variables and econometric models.
Research on the Application of Geographic Information System in Tourism Management
The 21st century isرایگان!
The 21st century is the era of information economy. With economic development and social progress, people’s material and cultural standard of living continues to improve and leisure time continues to increase, tourism has become increasingly popular as a kind of leisure way. The geographic information system applied to tourism management is the preferred platform of tourism information. On the basis of introducing the concepts of Geographic Information System (GIS) and Travel Geographic Information System (TGIS), this paper illustrates the role that the geographic information system plays in tourism management. Tourism has a strong geographical attributes. And GIS itself is information system offering services to geographic research and decision-making, which can play a role in tourism management. In particular, possessing the functions, such as data collection, storage, processing, spatial analysis and so on, GIS directly provides services for tourism management. The roles of GIS in tourism management are mainly in the following areas: conducting tourism information management; being able to produce a comprehensive thematic map. The paper analyzes the existing problems of GIS applications in tourism management. Take a panoramic view of the current technology and management system, the key technology and problems to establish TGIS are: the construction of tourism geographic information database; the establishment of data structure and the data model; the design of Tourism Geographic Information Database System. The essay also proposes the development prospects of the combination of GIS with new information technologies. GIS applied in Tourism Management has played a significant role. At the same time, it should be noted that information technology continuously changes, GIS applied in tourism management also need to improve according to the evelopment of information technology to adapt to the information technology development.
The impact of emotions on recall: An empirical study on social ads
Emotions are a complرایگان!
Emotions are a complex phenomenon that entails a tricky problem regarding the measurement. To partially overcome this question, we assess emotions both using self‐report and measures commonly used in neuromarketing. This study assesses the accuracy of the recall after 4 months regarding two social advertising videos about female genital mutilation. Forty female participants were recruited. The skin conductance trend of the participants is different when viewing the two videos. The majority of participants (94.9%) reported that the two videos elicited different emotions (sadness for the first video and anger for the second one). Furthermore, according to arousal and valence model, these data are consistent with the literature that underlines the importance of psychophysiological indexes in measuring emotions and their associations with memory performances.
The impact of supplychain management practices on competitive advantage and organizational performance
Effective supplychain management (SCM) has become a potentiallyvaluable wayof securing competitive advantage and improving organizational performance since competition is no longer between organizations, but among supplychains. This research conceptualizes and develops five dimensions of SCM practice (strategic supplier partnership, customer relationship, level of information sharing, qualityof information sharing, and postponement) and tests the relationships between SCM practices, competitive advantage, and organizational performance. Data for the studywere collected from 196 organizations and the relationships proposed in the framework were tested using structural equation modeling. The results indicate that higher levels of SCM practice can lead to enhanced competitive advantage and improved organizational performance. Also, competitive advantage can have a direct, positive impact on organizational performance.