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1 – 10 of 268Louis J. Stewart and Carol A. Cox
We reviewed the fiscal 2003 financial statement footnote disclosures of the fifty states and the 100 largest cities in the United States (US) to ascertain the nature and extent of…
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We reviewed the fiscal 2003 financial statement footnote disclosures of the fifty states and the 100 largest cities in the United States (US) to ascertain the nature and extent of derivative activities among US state and municipal governments. There were 23 state governments and 23 municipal governments that have engaged in such transactions with an aggregate notional value approaching $32 billion. These governments enter into these transactions primarily to hedge the interest rate and cash flow risks associated with their long term variable rate demand obligations and auction rate debt. Our findings also indicate that the widespread implementation of GASB TB 2003 - 1 has improved the quality of state and municipal disclosures with respect to their derivative activities. In June 2008, the GASB issued its Statement 53 which mandates the accounting measurement of these derivative financial instruments at their fair value on the statement of net assets and promises to further improve their footnote disclosure.
This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb001483. When citing the article, please…
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This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb001483. When citing the article, please cite: Geoffrey C. Kiel, Carol Ann Howard, (1988), “The Pacific Rim: An Emergent Force”, Management Decision, Vol. 26 Iss: 1, pp. 30 - 35.
The purpose of this article is to present an overview of the history and development of transaction log analysis (TLA) in library and information science research. Organizing a…
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The purpose of this article is to present an overview of the history and development of transaction log analysis (TLA) in library and information science research. Organizing a literature review of the first twenty‐five years of TLA poses some challenges and requires some decisions. The primary organizing principle could be a strict chronology of the published research, the research questions addressed, the automated information retrieval (IR) systems that generated the data, the results gained, or even the researchers themselves. The group of active transaction log analyzers remains fairly small in number, and researchers who use transaction logs tend to use this method more than once, so tracing the development and refinement of individuals' uses of the methodology could provide insight into the progress of the method as a whole. For example, if we examine how researchers like W. David Penniman, John Tolle, Christine Borgman, Ray Larson, and Micheline Hancock‐Beaulieu have modified their own understandings and applications of the method over time, we may get an accurate sense of the development of all applications.
The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online…
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The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are…
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Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.
Entering a work organisation is a time of uncertainty both for the newcomers and for the organisations they join. For new graduates, uncertainty surrounds their own skills and…
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Entering a work organisation is a time of uncertainty both for the newcomers and for the organisations they join. For new graduates, uncertainty surrounds their own skills and attitudes, their future work and colleagues, and organisational practices. This uncertainty is particularly marked for the many graduates who have never worked full‐time. For the organisation, sources of uncertainty include the graduates' competence, motivation and ability to “fit in” with their work colleagues.
Geoffrey C. Kiel and Carol Ann Howard
A lot of attention is currently focused on the Pacific Rim as a major world trade area, equivalent to the European Community. Companies may see this as an increased market…
Abstract
A lot of attention is currently focused on the Pacific Rim as a major world trade area, equivalent to the European Community. Companies may see this as an increased market opportunity or as increased competition but however they view it, a regiocentric strategy focus, based on the entire Pacific Rim is required.
Geoffrey C. Kiel and Carol Ann Howard
Examines the importance of the Pacific Rim in terms of its market potential and of economic growth. Looks at the extent to which it rivals the European Community, and also the…
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Examines the importance of the Pacific Rim in terms of its market potential and of economic growth. Looks at the extent to which it rivals the European Community, and also the implications of the developments in the Pacific Rim for international marketing strategy. Concludes that the Pacific Rim is a reality with respect to the economic development of several Pacific Rim countries over the past decade, and with respect to the level of trade within that area. Proposes, however, that it is still a vision with respect to developing close formal ties with the European Community.
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As CD‐ROM becomes more and more a standard reference and technicalsupport tool in all types of libraries, the annual review of thistechnology published in Computers in Libraries…
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As CD‐ROM becomes more and more a standard reference and technical support tool in all types of libraries, the annual review of this technology published in Computers in Libraries magazine increases in size and scope. This year, author Susan L. Adkins has prepared this exceptionally useful bibliography which she has cross‐referenced with a subject index.
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Michael R. Solomon and Michael R. Solomon
Argues that all service encounters can be thought of as sharingcommon elements and common problems. Considers some common issues facedby a variety of personal service providers…
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Argues that all service encounters can be thought of as sharing common elements and common problems. Considers some common issues faced by a variety of personal service providers, maintaining that researchers and managers can understand consumer classification and evaluation of services by comparing functionally dissimilar services. Analyses data from a consumer survey on attitudes to 16different household and personal services. Uses cluster analysis of these services, showing two dimensions, Service Locus and Service Instigation. Examines the relative importance of service attributes across these clusters.
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