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Earnings forecasts provide useful numerical information concerning the expectations of a firm's future prospects and indicate management's ability to anticipate a firm's changing internal structure and external environment. The reasons for studying the accuracy of earnings forecasts is due to the Securities and Exchange Commission's position on financial forecasts and the issuance of a Statement of Position by the AICPA. These statements are important since they, in part, have motivated researchers to the importance of forecasting financial information. Consequently, if the disclosure of earnings forecasts in financial reports is permissable, the improvement of financial forecasts should be one of the primary concerns of the AICPA, the SEC, and numerous other interested groups.

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

Entering the twenty‐first century, burgeoning information management needs in both the private and public sectors are pushing adoption of automated records management systems. Electronic Document and Records Management Systems (EDRMS) are evolving as the most likely solution. Despite this trend, relatively few published accounts of e‐records implementations exist that present achieved and measurable benefits. This paper seeks to discuss these issues.

The authors highlight a set of workflow driven strategies that required considerable managerial and financial investment.

The case study shows just how crucial it is for any organisation to bring with it the people and the processes involved in the creation, management and maintenance of records and information, if a centralised approach is to work over the longer term.

The detailed nature of the investigation also serves to highlight a set of well‐documented IT strategies for records management. These strategies, carefully put in place before the project got under way, demonstrably underpin the implementation and its outcomes. Practitioners should find the opportunity to examine and select transferable practices from each stage of the implementation particularly valuable.

This review of a recent landmark EDRMS implementation in an Australian local government authority supplements the sparse literature currently available.

This paper aims to examine the development of an iconic corporate brand by the General Post Office (GPO) in Britain in the 1930s by adapting the work of Douglas Holt (2004).

The paper uses a historical approach by developing a historical case study. It combines this historical approach with Holt’s theory and writing on iconic branding and the current literature on corporate identity, corporate branding and corporate communication.

The study argues that the GPO was able to construct an iconic brand in the interwar period (1918-1939) by responding to anxieties in British society generated by social tension and fears of decline. This was facilitated by the establishment of a public relations department, which created “myths” of national identity and imperial unity through telecommunications, and national strength through technology. These myths assuaged social anxieties and enabled the GPO to construct an iconic corporate brand.

This paper provides an important insight into iconic branding. It examines corporate rather than product branding, where research has predominantly focused. It also combines cultural branding theory with historical analysis and provides an adapted approach to Holt’s myth market model (1994, p. 58).

Every day businesses face investment decisions—and managers can now buy software packages that let the computer do the work. Or they can squeeze the extra work out of a standard package such as Lotus 1–2–3, which currently has more than a million users. Let's review what's involved in screening investment decisions and investigate how managers could use software with which they're already familiar to analyse investment alternatives.

Anthropology was a late‐comer to the Caribbean and only after World War II did the study of Caribbean culture and societies become less exceptional. Early in this century when anthropology was first making itself over as an ethnographic science, anthropologists concentrated on tribal peoples. For most of the post‐Columbian era, the Caribbean region, with a few minor exceptions, was without indigenous tribal societies. Even after anthropology turned its attention to the study of peasantries, Caribbean peasantries were ignored in favor of more stable and tradition‐oriented peasant societies in other parts of Latin America. When anthropologists began to study Caribbean peoples in a more serious and systematic fashion, they found that they had to develop new concepts to explain the variation, flexibility, and heterogeneity that characterized regional culture. These concepts have had a significant impact on social and cultural theory and on the broader contemporary dialogue about cultural diversity and multiculturalism.

In pursuit of socio-economic growth, scholars and policymakers in emerging economies continues to show interest in understanding technology-based start-up (i.e. tech start-up) emergence, to help mitigate persistent failure experienced during commercialization. Howbeit, some scholars lamented that extant studies that investigated tech start-up emergence are mostly fragmented, because they focus on specific event/sub-process in tech start-up gestation. Thus, this study aims to conduct a systematic literature review to discover, harmonize and develop a framework that describes the interaction among varying dimensions of events/sub-processes that characterizes tech start-up emergence in an emerging economy.

To conduct this study, the authors engaged a concept-centric systematic literature review. Having developed a search protocol, the authors searched through information systems database, and other relevant discipline databases, to select relevant articles for review.

The systematic review revealed various dimensions of events (i.e. opportunity discovery and selection, team formation and domain consensus, bootstrapping and the development of minimum viable product and market experimentation feedback) that are critical to tech start-up emergence. Most prior studies are isolated, as they focus their investigation on specific event. Thus, from this review, the authors developed a framework harmonizing various dimensions of events characterizing emergence of a viable tech start-up.

The researchers conducted this study in response to lingering call for harmonized study that provides in-depth description of how different dimensions of events interact and characterize tech start-up emergence. Consequently, the study resulted in a descriptive framework. Furthermore, the findings highlight some practical implications and proposes new study directions as future research agenda for scholars interested in tech start-up emergence.

We show how institutional and procedural characteristics affect the final price in public procurement. In order to obtain comparable unit prices, our analysis examined public procurement of homogeneous goods only. We examined two Czech commodity markets: electricity and natural gas, which enabled us to use a private market price as a benchmark metric. The regression analysis is based on the standard ordinary least squares method. On a dataset of 277 tenders, we found that the final unit price of the procurement is sensitive to movements in both commodity market price and price estimated ex ante by the procurer. Moreover, we identified that the final price is reduced when the procurer uses an open procedure, an electronic auction, or attracts more competitors.

The purpose of this paper is to consider the role of culture in international business studies, viewed from the perspective of textbooks in the field.

This paper analyses the separate chapters on the role of culture in 19 survey texts in international business at three levels: factual assertions; social and historical interpretations; and application of general theories.

Although all textbooks in international business emphasize the importance of culture, the survey reveals serious weaknesses at all three levels, including straightforward errors of fact, more subtle errors of interpretation, and serious problems with definitions and application of theories of cultural difference. The weaknesses are strikingly consistent, and the paper examines a range of possible common causes. Imbricated in the professional structures of the field, the authors appear to be under pressure from publishers, they share a US‐centred bias, and they appear professionally isolated.

Parallel to theories of nationalism and some postcolonial theorists, it can be argued that the implicit purpose of the texts is not to engage sympathetically with actual cultural differences, but rather to mould the next generation of American managers into a common pattern, by identifying an exotic cultural Other against which students will form their new identity. One of the consequences is that it does not matter greatly to the authors whether other cultures are presented accurately, or not. In practical terms, however, cultural differences are important and are recognized as such in international business studies, and so there is reason to hope that the texts will be improved.

Immigrants are a part of America’s founding and history. Until this study, it was unclear how immigrants have been historically portrayed in youth American trade books. Utilizing a discourse analysis approach, this study offered a critical and comparative examination of the portrayal of first-generation immigrants, the authors’ perspectives, and the historical evolution of American trade books written during two peak United States immigration eras (1880-1930s and 1980-2010s). After examining 98 books written over 100 years, findings indicated in both peak immigration eras, immigrants faced similar problems; first-generation immigrants were insensitively criticized and viewed as subpar individuals by Americans. As a whole, books were mostly tales of assimilation and mistreatment in the United States. Since youths’ ideas of people and cultural groups are formed by what they learn from not only social interaction but also the media, it is important for books to provide meaningful representations of immigrants.