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Article
Publication date: 1 March 2016

Daniel W. Williams and Shayne C. Kavanagh

This study examines forecast accuracy associated with the forecast of 55 revenue data series of 18 local governments. The last 18 months (6 quarters; or 2 years) of the…

Abstract

This study examines forecast accuracy associated with the forecast of 55 revenue data series of 18 local governments. The last 18 months (6 quarters; or 2 years) of the data are held-out for accuracy evaluation. Results show that forecast software, damped trend methods, and simple exponential smoothing methods perform best with monthly and quarterly data; and use of monthly or quarterly data is marginally better than annualized data. For monthly data, there is no advantage to converting dollar values to real dollars before forecasting and reconverting using a forecasted index. With annual data, naïve methods can outperform exponential smoothing methods for some types of data; and real dollar conversion generally outperforms nominal dollars. The study suggests benchmark forecast errors and recommends a process for selecting a forecast method.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 28 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2017

Yonghong Wu and Daniel W. Williams

This paper examines the determinants of success in seeking local government earmarked funding. We compile data of the aggregate amounts of the New York City Council…

Abstract

This paper examines the determinants of success in seeking local government earmarked funding. We compile data of the aggregate amounts of the New York City Council discretionary expense grants received or requested by each council district every year during 2011-2013. The statistical results show that the allocation of the expense grants are politically motivated with more earmark funds flowing to the districts council leaders and key committee chairpersons represent. Furthermore, constituents of key committee chairpersons are more successful in the earmarking process. Districts with larger African American population have lower success ratios possibly because they request significantly more earmarks. These empirical findings are consistent with anecdotal perceptions that earmarking is not substantially effective in meeting community need.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 May 1998

Martha E. Williams and Daniel E. Burgard

This is the twelfth article on social science, humanities, news, and general databases in a continuing series of articles summarizing and commenting on new database…

Abstract

This is the twelfth article on social science, humanities, news, and general databases in a continuing series of articles summarizing and commenting on new database products. Two companion articles, one covering science, technology, and, medicine (STM) appeared in Online & CD‐ROM Review vol. 22, no. 4 and the other covering business and law (BSL) will appear in Online & CD‐ROM Review vol. 22, no. 6. The articles are based on the newly appearing database products in the Gale Directory of Dafabases. The Gale Directory of Databases (GDD) was created in January 1993 by merging Computer‐Readable Databases: A Directory and Data Sourcebook (CRD) together with the Directory of Online Databases (DOD) and the Directory of Portable Databases (DPD).

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Online and CD-Rom Review, vol. 22 no. 5
Type: Research Article
ISSN: 1353-2642

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Article
Publication date: 1 April 1999

Martha E. Williams and Daniel E. Burgard

Outlines new database products appearing in the Gale Directory of Databases, a two‐volume work published twice a year. Provides figures for the distribution and percentage…

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Abstract

Outlines new database products appearing in the Gale Directory of Databases, a two‐volume work published twice a year. Provides figures for the distribution and percentage of new and newly implemented social science, humanities, and news and general databases, together with a list of the databases including name, vendor and medium. Briefly discusses these by each medium.

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Online and CD-Rom Review, vol. 23 no. 2
Type: Research Article
ISSN: 1353-2642

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Article
Publication date: 1 March 1998

Martha E. Williams and Daniel E. Burgard

This is the eleventh article on social science, humanities, news, and general databases in a continuing series of articles summarizing and commenting on new database…

Abstract

This is the eleventh article on social science, humanities, news, and general databases in a continuing series of articles summarizing and commenting on new database products. Two companion articles, one covering science, technology, and, medicine (STM) appeared in Online & CD‐ROM Review vol. 22, no. 2 and the other covering business and law (BSL) appears here in Online & CD‐ROM Review vol. 22, no. 3. The articles are based on the newly appearing database products in the Gale Directory of Databases. The Gale Directory of Databases (GDD) was created in January 1993 by merging Computer‐Readable Databases: A Directory and Data Sourcebook (CRD) together with the Directory of Online Databases (DOD) and the Directory of Portable Databases (DPD).

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Online and CD-Rom Review, vol. 22 no. 3
Type: Research Article
ISSN: 1353-2642

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Sensory Penalities: Exploring the Senses in Spaces of Punishment and Social Control
Type: Book
ISBN: 978-1-83909-727-0

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Book part
Publication date: 20 October 2015

Mohammad Shamsuddoha

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from…

Abstract

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured supply chain practices, lack of awareness of the implications of the sustainability concept and failure to recycle poultry wastes. The current research thus attempts to develop an integrated supply chain model in the context of poultry industry in Bangladesh. The study considers both sustainability and supply chain issues in order to incorporate them in the poultry supply chain. By placing the forward and reverse supply chains in a single framework, existing problems can be resolved to gain economic, social and environmental benefits, which will be more sustainable than the present practices.

The theoretical underpinning of this research is ‘sustainability’ and the ‘supply chain processes’ in order to examine possible improvements in the poultry production process along with waste management. The research adopts the positivist paradigm and ‘design science’ methods with the support of system dynamics (SD) and the case study methods. Initially, a mental model is developed followed by the causal loop diagram based on in-depth interviews, focus group discussions and observation techniques. The causal model helps to understand the linkages between the associated variables for each issue. Finally, the causal loop diagram is transformed into a stock and flow (quantitative) model, which is a prerequisite for SD-based simulation modelling. A decision support system (DSS) is then developed to analyse the complex decision-making process along the supply chains.

The findings reveal that integration of the supply chain can bring economic, social and environmental sustainability along with a structured production process. It is also observed that the poultry industry can apply the model outcomes in the real-life practices with minor adjustments. This present research has both theoretical and practical implications. The proposed model’s unique characteristics in mitigating the existing problems are supported by the sustainability and supply chain theories. As for practical implications, the poultry industry in Bangladesh can follow the proposed supply chain structure (as par the research model) and test various policies via simulation prior to its application. Positive outcomes of the simulation study may provide enough confidence to implement the desired changes within the industry and their supply chain networks.

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Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78560-707-3

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Book part
Publication date: 15 January 2021

Ana Cecilia Dinerstein and Frederick Harry Pitts

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A World Beyond Work?
Type: Book
ISBN: 978-1-78769-143-8

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Article
Publication date: 1 January 1977

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term…

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A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

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Managerial Law, vol. 20 no. 1
Type: Research Article
ISSN: 0309-0558

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