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While management-accounting research continues to focus on cost drivers, research has recently begun to examine revenue drivers. We review the research on revenue drivers with reference to five revenue-driver models in the accounting literature. The revenue drivers identified by quantitative empirical research are located in a revenue-driver model based on their levels of analysis (customer, product, organization, industry) and other characteristics of a revenue driver–revenue relation. Implications of this model for research are discussed.

What is measured gets managed – especially if rewards depend on it. For this reason many companies (over 70% in this survey) have upgraded their performance measurement systems so as to include a mix of financial and non-financial metrics. This study compares how companies currently measure performance for compensation purposes with how their managers think performance should be measured. We find significant measurement gaps between actual and preferred measures, and we find that larger measurement gaps are related to lower overall performance. The choice of performance measures for compensation purposes is also related to the attitudes of managers towards manipulation of reported results.

This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.

This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.

The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.

Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.

There is no argument among serious researchers that a mongoloid stock first colonized the New World from Asia. Nor is there controversy about the fact that these continental pioneers used the Bering Land Bridge that then connected the Asian Far East with Alaska.– Gerald F. Shields, et al.American Journal of Genetics (1992)

Simultaneous hydrofracturing of multiple perforation clusters in vertical wells has been applied in the stimulation of hydrocarbon resources reservoirs. This technology is significantly impeded due to the challenges in its application to the multilayered reservoirs that comprise multiple interlayers. One of the challenges is the accurate understanding and characterization of propagation and deflection of the multiple hydraulic fractures between reservoirs and embedded interlayers.

Numerical models of the tight multilayered reservoirs containing multiple interlayers were established to study hydrofracturing of multiple perforation clusters and its influencing factors on unstable propagation and deflection of hydraulic fractures. Brittle and plastic multilayered reservoirs fully considering the influences of different in situ stress ratio and physical attributes for reservoir and interlayer strata on propagations of hydraulic fractures were investigated. The combined finite element–discrete element method and mesh refinement strategy were adopted to guarantee the accuracy of stress solutions and reliability of fracture path in computation.

Results show that the shear stress fields between adjacent multiple hydraulic fractures are superposed to cause fractures deflection. Stress shadows induce the shielding effects of hydraulic fractures and inhibit fractures growth to emerge unstable propagation behaviors, and a main single fracture and several minor fractures develop. As the in situ stress ratio increases, hydraulic fractures more easily deflect toward the direction of maximum in situ stress, and stress shadow and mutual interaction effects between them are intensified. Compared to brittle reservoir, plastic-enhanced reservoir may limit fracture growth and cannot form long fracture length; nevertheless, plastic properties of reservoir are prone to induce more microseismic events with larger magnitude.

The obtained fracturing behaviors and mechanisms based on engineering-scale multilayered reservoir may provide effective schemes for controlling and estimating the unstable propagation of multiple hydraulic fractures.

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.