We examine the relationship between tax-related accounting misstatements and changes in the uncertain tax benefits accrual account in the year of the disclosure of a…
We examine the relationship between tax-related accounting misstatements and changes in the uncertain tax benefits accrual account in the year of the disclosure of a misstatement. We find that the disclosure of a tax-related misstatement is associated with an increase in unrecognized tax benefits during that year. We show that the increase in unrecognized tax benefits in the year of disclosure is from uncertain tax positions taken in prior periods. Overall, this finding is consistent with increase in financial reporting conservatism upon disclosure of tax-related accounting misstatement.
Management of Innovation and Technology/Management Information Systems.
SER (Sugar, Energy & Rum) was a company belonging to the Grupo Pellas Corporation. The company operated in four countries, had six subsidiaries, employed more than 25,000 people, had more than 43,500 manzanas of sugarcane crops in Nicaragua alone and had global annual sales of more than US$400m. In 2008, due to the negative effects of the crisis on the company’s business model (increasing costs due to higher prices for fuel and decreasing income because of low international sugar prices), the company decided to implement a business intelligence (BI) system to optimize its processes to reduce costs and increase productivity. At that time, the company had more than 100 years of data, information systems that fed into their main business processes and a culture that appreciated data as the basis for decision-making. However, there were inconsistencies among data systems, users received highly complex reports in Excel or green screens and process monitoring happened long after the tasks had been completed. As a response, SER used extract–transform–load to collect and clean data that would be used in the BI system (the case leaves the questions regarding the systems selection unsolved for discussion). Based on their business model, they selected the most critical processes and defined key performance indicators to measure the impact of changes in those processes. They considered graphic design as a tool to make the system more accepted by users and worked together with users so that reports only offered the most important information. The result was improved costs and productivity. They decreased manual time spent by 14 per cent, automated time spent by 10 per cent, and eliminated 1,556 hours of dead time for equipment in the field, which allowed them to increase productivity by US$1m just in sugar. They saved 20,000 trips from the fields to the factories, which represented more than US$1m in savings by monitoring the weight of wagons loaded with sugarcane in real time. They improved client perceptions about the company both locally and internationally by implementing a sugar traceability system.
Expected learning outcomes
The case “Business Intelligence at the Grupo Pellas SER Company” has as its objective to respond to the question: How does a company make its BI system implementation successful? As such, the case: Discusses what a BI system is and what it provides to a business analyses challenges, benefits and context when implementing a BI system; analyses success factors and recommendations in the BI system implementation process; analyses the process of implementing a BI and highlights the importance of the system priority questions and technological alternatives.
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CSS 11: Strategy
The purpose of this chapter is to overview what extant research says about parental involvement in online learning environments.
The approach in this chapter is a systematic review of literature focusing on engagement frameworks.
Parents have the potential to be the key to overcoming key concerns about attrition and achievement in online settings. However, research has been silent as to how to engage parents more fully as learning coaches for their children.
Research about parental involvement in online learning should consider the roles of both teacher and parent as they coordinate their efforts to improve student engagement. Research also needs to look at what parents need to know about helping their students be successful and how to provide the training and expertise to parents that will help them learn critical support skills.
This chapter is particularly timely in light of the dramatic growth in online learning and the resulting concerns about achievement and attrition that are particularly acute among at-risk populations.
The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict between the privileged landed aristocracy and the rising merchant middle class.
The study draws upon a collection of documents preserved as part of the Grigg Family Papers located in London and the Thomson Papers held in the Mitchell Library in Sydney. It also draws on evidence contained within the British National Archive, the National Maritime Museum and British Parliamentary Papers which has been overlooked by previous studies of the introduction of DEB.
Conflict and delays in the adoption of double-entry bookkeeping were not primarily the product of “ideological” differences between the influential classes. Instead, this study finds that conflict was the result of a complex amalgam of class interests, ideology, personal antipathy, professional intolerance and ambition. Newly discovered evidence recognises the critical, largely forgotten, work of John Deas Thomson in developing a double-entry bookkeeping system for the Royal Navy and the importance of Sir James Graham’s determination that matters of economy would be emphasised in the Navy’s accounting.
This study establishes that crucial to the ultimate implementation of double-entry bookkeeping was the passionate, determined support of influential champions with strong liberal beliefs, most especially John Deas Thomson and Sir James Graham. Prominence was given to economy in government.
A look at computing literature in general and library literature in particular over the last few years reveals steadily increasing interest and investment by libraries in the use of wireless Ethernet technology (802.11). This article attempts to shed light on the motivations underlying the use of this technology in a variety of libraries across the country as well as the role of the library in deploying wireless within the local community. Further, it looks at potentials and considerations for the evolving 802.11a and 802.11g standards. It does not address other applications of wireless protocols such as those for use with cellular phones.
This paper aims to achieve four things: to build on recent discussion on the neglect of Frances Perkins’ contribution to the understandings of management and organization…
This paper aims to achieve four things: to build on recent discussion on the neglect of Frances Perkins’ contribution to the understandings of management and organization (MOS); to surface selected insights by Perkins to reveal her potential as an important MOS scholar and practitioner; to explain some of the reasons for the neglect of Perkins, particularly by MOS scholars; and to interrogate the role of management history in the neglect of Perkins and her management and organizational insights.
This paper adopts a feminist post-structural lens through which the authors focus on major discourses (dominant interrelated practices and ideas) that influence how people come to define themselves, others and the character of a particular phenomenon (e.g. management history). To that end, the authors have undertaken Foucauldian discourse analysis, where they examine various sources that collectively work to present a dominant idea of a given set of practices (in this case, management and organization studies and associated histories of the field). In Foucauldian terms, these interrelated practices constitute an archive that consists of various selected materials (e.g. the Roosevelt Library and the Columbia University Oral History Collection) and, in this case, works on and by Francis Perkins. Thus, the authors analyzed various materials for their discursive value (viz. the extent to which they produced and reinforced a particular notion that excluded, neglected or ignored women from any privileged role in MOS and management history).
The findings are discursive, which means that the purpose is to disrupt current knowledge of MOS and management history by revealing how its practices as a field of study serve to leave certain people (i.e. Frances Perkins), influences (i.e. the impact of the “settlement ethos” on the New Deal), and social phenomena (i.e. the New Deal) out of account.
The objective is to ask for a rethink of the field definition of MOS and management history, to include broader levels of social endeavour (e.g. labour, social welfare and politics) and a range of hitherto neglected theorists, in particular Frances Perkins. Achievements in labour, industry and management of organizations, credited to the New Deal, are overlooked in MOS and management and organizational history. As Secretary of Labour, Perkins researched, lobbied and ushered in critical New Deal measures which transformed working environments for men, women and children with social welfare and labour policies that contributed to the understanding of managing and organizing in the modern world.
WORK study was discussed at some length during the Committee stage of the Science and Technology Bill. It was ably expounded and strongly supported by Mr. Graham Page, Member for Crosby, whose speech we reported in March. The principal opposition to it came from Mr. Maurice Orbach, Member for Stockport South, whose remarks appeared in our April issue. On both occasions we refrained from any editorial comment so that readers could make their own objective assessment of the case.