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Article
Publication date: 1 January 1993

P.A.D. de Maine, K.D. Bradley and S.M. Jodis

The General Information Management (GIM) system defined in this paper is designed to: (1) be information independent; (2) be logically data independent (it is therefore question…

Abstract

The General Information Management (GIM) system defined in this paper is designed to: (1) be information independent; (2) be logically data independent (it is therefore question type independent); (3) honor requests for information in small and bounded search times; (4) provide a security system that is foolproof, virus proof and easy to use; (5) be economical and efficient in the use of memory and data communication systems; and (6) be modular in design to function in distributed or standalone environments. The basis of the GIM system is a context free language or data structure, called JOBLIST, and a simulated communications network, called SOLID. Queries, converted to JOBLIST, directly describe the information paths in SOLID that terminate with the location(s) of the referenced information. There is no directory. A proof‐of‐principle prototype has established that the JOBLIST/SOLID system fully meets the above specifications.

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Online and CD-Rom Review, vol. 17 no. 1
Type: Research Article
ISSN: 1353-2642

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Article
Publication date: 1 April 1984

André Guignand

On parle peu de la rénovation du patrimoine bâti en vue d'une utilisation pour le tourisme social. Pourtant après la dernière guerre, dans les démocraties populaires, nombre de…

Abstract

On parle peu de la rénovation du patrimoine bâti en vue d'une utilisation pour le tourisme social. Pourtant après la dernière guerre, dans les démocraties populaires, nombre de propriétés ont été reconverties en sanatoriums ou en maisons de repos pour travailleurs.

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The Tourist Review, vol. 39 no. 4
Type: Research Article
ISSN: 0251-3102

Article
Publication date: 1 April 1986

André Guignand

Dès le début de son existence l'organisation du tourisme familial s'est exprimée à travers des structures d'hébergement incluant la restauration. Ce fut le cas en Belgique lors de…

Abstract

Dès le début de son existence l'organisation du tourisme familial s'est exprimée à travers des structures d'hébergement incluant la restauration. Ce fut le cas en Belgique lors de la dréation des centres de vacances de tourisme social; ce fut le cas dans les Pays de l'Est avec la construction des Maisons de Repos des travailleurs; ce fut le cas en France avec le développement des Maisons Familiales de Vacances. Ces dernières se virent même dotées en 1954 d'un statut officiel qui imposait la pension complète.

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The Tourist Review, vol. 41 no. 4
Type: Research Article
ISSN: 0251-3102

Article
Publication date: 1 April 2004

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way…

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Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

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Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 July 2005

Kamran Ahmed, A. John Goodwin and Kim R. Sawyer

This study examines the value relevance of recognised and disclosed revaluations of land and buildings for a large sample of Australian firms from 1993 through 1997. In contrast…

Abstract

This study examines the value relevance of recognised and disclosed revaluations of land and buildings for a large sample of Australian firms from 1993 through 1997. In contrast to prior research, we control for risk and cyclical effects and find no difference between recognised and disclosed revaluations, using yearly‐cross‐sectional and pooled regressions and using both market and non‐market dependent variables. We also find only weak evidence that revaluations of recognised and disclosed land and buildings are value relevant.

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Pacific Accounting Review, vol. 17 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 1 March 2011

Josephine M. LaPlante

The magnitude and immediacy of threats to the sustainability of state government programs call for significant changes in how we think about and make policies that influence the…

Abstract

The magnitude and immediacy of threats to the sustainability of state government programs call for significant changes in how we think about and make policies that influence the public budget. The Great Recession's prolonged battering of state budgets exhausted cutback strategies and has left policy makers with few options, producing a decision gridlock that is inescapable using traditional functional and line-item budget perspectives and embedded practices. Transforming state budgets requires an uncommon view. This paper identifies and describes seven overarching and pervasive habits in state policy making that contribute to unsustainable budgets. Although the applicability and commonness of each habit will vary by state, both individually and as a set the seven habits impart important handles for gaining greater control over a state's fiscal directions and fortunes.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 23 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 August 1999

Carl A. Rodrigues

Reviews previous literature regarding quality in order to suggest a framework for a company committed to quality. Outlines the behaviours a quality firm must possess and discusses…

Abstract

Reviews previous literature regarding quality in order to suggest a framework for a company committed to quality. Outlines the behaviours a quality firm must possess and discusses each in turn, considering all the stakeholders which must be satisfied to achieve total quality. Emphasizes the interdependence of all these factors for success. Briefly covers the problem of satisfying the conflicting demands of different stakeholders.

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Management Research News, vol. 22 no. 8
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 1 April 1989

André Guignand

Les villages de vacances familiaux, construits voici deux ou trois décennies, répondaient à deux motivations essentielles:

Abstract

Les villages de vacances familiaux, construits voici deux ou trois décennies, répondaient à deux motivations essentielles:

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The Tourist Review, vol. 44 no. 4
Type: Research Article
ISSN: 0251-3102

Article
Publication date: 1 October 2005

David Vander Linden and Jeffrey D. Gramlich

This paper examines the zero‐cost risk reversal as a tool for increasing returns to excess yen while limiting risk. With domestic interest rates near zero, firms holding Japanese…

Abstract

This paper examines the zero‐cost risk reversal as a tool for increasing returns to excess yen while limiting risk. With domestic interest rates near zero, firms holding Japanese yen face little opportunity to deposit cash for meaningful gain unless excess funds are invested in an other currency. The conversion strategy is profitable as long as the value of the yen appreciates less than the interest rate differential between the currencies, taking advantage of an apparent empirical regularity frequently referred to as ‘forward exchange bias.’ A problem arises, however, because dollar‐yen exchange rate fluctuation adds variability to returns stated in yen. This increased risk counters prudent cash management principles such as stability of returns and liquidity. We consider the possi bility that effective use of a zero‐cost currency options collar can substantially limit exchange‐rate risk and improve returns to yen holders. Data from July 1997 through June 2002 show that a one‐year strategy of reinvesting collared monthly Eurodollar returns produced a median annual yen return of 1.76 per cent, more than 8 times the median 0.21 per cent Euroyen return; risk also increases but approximately 98 per cent of returns resulting from this strategy fell between ‐6.05 per cent and +12.58 per cent.

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Managerial Finance, vol. 31 no. 10
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 March 1974

Tom Schultheiss, Lorraine Hartline, Jean Mandeberg, Pam Petrich and Sue Stern

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the…

Abstract

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

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Reference Services Review, vol. 2 no. 3
Type: Research Article
ISSN: 0090-7324

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