Search results

To increase students' knowledge of differential analysis and its application in an outsourcing decision.

A teaching case with practical implications was designed. Teaching notes are also included.

It is important to emphasize the importance of reporting for internal management purposes and the limitations of rule‐based financial reporting in managerial decision making. Understanding of the need for different information for different purposes is essential for business decision making. Any outsourcing decision should encompass both quantitative and qualitative factors.

Improves decision‐making process through an analysis of relevant costs in an outsourcing decision.

The article creates a practical approach for instructors to explain the use of differential analysis in outsourcing decisions.

This purpose of the study is to examine the labour supply decisions with respect to earnings and considers whether we are willing or indeed able to work less. The authors specifically focus on the three points of time, i.e. beginning of the sample, pre and post Global Financial Crisis.

The study regression analysis by utilises microdata from the UK Labour Force Survey (LFS) regarding individual hours worked in three separate survey periods: 1994q2, 2007q2 and 2015q2

The results suggest that we are far from income-satiated. The elasticity of hours worked with respect to earnings is stubbornly inelastic and for some demographic cohorts positive, implying the desire to work more. The authors find that job flexibility matters in facilitating reduced hours of work, but that jobs are not becoming more flexible. The authors also do see a secular reduction in hours worked, accompanied by a shift to working later in life, but these appear to be down to factors other than higher wages.

The study has important research implications in terms of understanding the dynamics of the labour market on the whole and in the pre and post global financial crisis periods.

The research has profound policy implication in terms of labour and employment policy.

There are important social implications, particularly in terms of household labour supply decisions and substitution between work and leisure.

The study has significant element of originality in terms of understanding the changing dynamics of labour market. This is the first study which has investigated the labour market in the light of empirical evidence and in the various time periods.

ibiblio is a digital library hosted at the University of North Carolina‐Chapel Hill that manages to be both a repository for cultural information and a resource for community building. The project has existed in many forms since the beginning of the web, and has maintained a core commitment to open source software and tools. ibiblio's maintainers have continually expanded the project's offerings in response to the availability of new technologies and the support of financial and technological partners. Their newest project is an open source weblog development and distribution system.

To the initiate in French studies, the term “French Literature” might be understood to mean anything — and everything — written in the French language. Etymologists would no doubt support this interpretation wholeheartedly. To scholars of French literature, however, the term has a very different meaning. Professors in the field generally consider French literature to be that written in France since the Middle Ages, a literature which stands apart from other written works in the French language. This is not to say that there is not a very substantial body of literature written, for instance, in French‐speaking Canada, or Algeria, Tunisia, Haiti, or a myriad of other places. Certain individuals specialize in the literature (French) of those countries, but they do not refer to those writings as “French Literature”; they label them “French‐Canadian Literature,” “French‐African Literature,” and the like. This essay will be limited to a discussion of French literature — the major literature of France, considered worthy of special attention or acclaim by readers and scholars worldwide.

In a recent report into new research directions in management accounting a geographically and philosophically diverse group of eight scholars argued for a convergence of different and complementary approaches to the subject. They concluded that, “[n]ew directions and advances in management accounting research depend on researchers actively seeking synergy among different research methods and disciplines” (Atkinson et al. 1997, p. 98). The authors argued specifically that management accounting research can benefit from integration with advances in economic, organisational, and social theory. In another recent assessment, Foster and Young (1996, p. 75) have called for “management accounting academics to gain broader and deeper institutional knowledge [and]…a longer term perspective”. In this essay we particularise these general calls by arguing that powerful synergies exist between the study of accounting and business history in Australasia. Historical evidence can be usefully employed to further our understanding of how management accounting systems (hereafter MAS) develop in our leading contemporary corporations.

This article explains the critical importance of actually using and implementing your company's strategic plan, and offers practical tips for avoiding the most four common traps that keep a strategic plan sitting, ignored, on a shelf.

The examples cited all stem from the author's extensive experience helping companies engage in more effective strategic planning and successful implementation of the shared strategic vision.

Companies can effectively implement a strategic plan by understanding why a team may not implement as asked, encouraging personal motivation and “ownership” of the strategic goals, maintaining momentum in the face of daily distractions, and understanding how the “real world” works.

Executives must understand how to make their strategic plan a “living document”, and then take specific steps to keep the implementation of that plan on track.

The value of this article to corporate executives lies in its reality‐based perspective on specific techniques and tactics to use for successful implementation of a strategic plan.

1. Overture: the problem Nobody could seriously doubt that the unidirectional mass media can be very powerful instruments of disinformation. History has already witnessed too many horrible events for us to allow ourselves the luxury of such futile speculation any longer. What we might do instead is to turn our attention to the brave new world of the Internet, and ask whether the problem of disinformation might soon afflict the new interactive media as well. Suppose that in years to come there will still be a significant dissimilarity between passive (one way, or ‘W’) and interactive (two way, or ‘WW’) media. The management of information online is going to affect many aspects of our life with increasing regularity, and the following three questions will become crucial:

Modern handheld devices provided with localization capabilities can create a diary of the user whereabouts, and provide a description of the user habits and a complement of the user profile in several applications. The places we go, in fact, reveal something about us; for example, two persons can be matched as compatible given the fact that they visit the same places. The purpose of this paper is to describe the Whereabouts diary in this context.

This paper presents the Whereabouts diary, an application/service to log the places visited by the user and to label them, in an automatic way, with descriptive semantic information. Web‐retrieved information, and the temporal patterns with which different places are visited, can be used to automatically define meaningful semantic labels to the visited places.

The paper verified that such diary application can be created and can effectively classify the places visited by the user. In particular, geocoding and white‐pages web services were used to extract information about a place, and Bayesian networks to classify places on the basis of the time at which they have been visited.

The paper discusses this implementation, and presents experimental results. Experiments show that the identification of places and the accuracy of the place classification mechanism are effective, while the accuracy of geocoding and white‐pages retrieval should be improved.

This paper shows the novel Whereabouts diary application. Several mechanisms presented are original to this approach. In addition, several applications that can exploit the diary are illustrated.

President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the Clinton presidency, systematically have sought to undermine this president with the goal of bringing down his presidency and running him out of office; and that they have sought non‐electoral means to remove him from office, including Travelgate, the death of Deputy White House Counsel Vincent Foster, the Filegate controversy, and the Monica Lewinsky matter. This bibliography identifies these and other means by presenting citations about these individuals and organizations that have opposed Clinton. The bibliography is divided into five sections: General; “The conspiracy stream of conspiracy commerce”, a White House‐produced “report” presenting its view of a right‐wing conspiracy against the Clinton presidency; Funding; Conservative organizations; and Publishing/media. Many of the annotations note the links among these key players.