Search results

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

The research finds how much the different types of capabilities influence the performance outcome of a company. A special focus is put on companies that use projects in their daily work; project-orientation is an expanding field, but their capabilities and influence on performance are not enough investigated. The paper aims to discuss these issues.

Quantitative research setting was applied in EU member country Estonia. Survey was carried out with 189 responses.

Interestingly, project-related capabilities are singly more significant to performance than business capabilities. Capabilities mostly influence financial performance and less project performance (PP). Traditional project time/scope/cost management (iron triangle) and project delivery capabilities significantly influence the variance of outcome indicators. Surprisingly, companies should be careful in aligning projects with strategy and pay great attention to teamwork threats, as these present the most negative influence on the outcome in circumstances where they have been conventional benefit factors.

Estonia is a small and innovative country, which makes results generalizable for similar types of countries worldwide and/or neighboring countries with geographical and cultural proximity.

Companies behave in isomorphic environments (e.g. high competition, short new product development cycle, full of imitations, standardized business models), and therefore companies look for ways how to differentiate. Usually, findings that describe a 5 percent variance of outcome gain attention, variables used in this research provide much higher variance (48-83 percent). Due to constant environmental changes, companies should put more focus on project-related capabilities due to their high impact on performance.

Capabilities are complex and not widely researched empirically from different angles, such as project management. This research takes a comprehensive base by involving a large variety of capabilities, including project-specific capabilities, not only a few common large companies' specific capabilities. The capabilities impact on PP is not yet investigated, also the influence from project capabilities on performance is not thoroughly researched.

Accounting conventions, norms, and standards play an important role in modern society in various areas related to the measurement of economic performance, allocation of capital, regulation of commercial activity, and taxation. From a historical perspective, the emergence of accounting standards-setting bodies at national and international levels is a recent phenomenon, dating perhaps only to the early years of the twentieth century. Accounting standards setting as a whole has been influenced by several key factors, including the practices of commercial enterprises and professional accountants, rules and regulations created by law, and academic theories regarding the nature of assets and the measurement of business income. The purpose of this chapter is to trace the historical development of accounting standards setting in the United States during the first part of the twentieth century, until approximately 1939, which marked the creation of the Committee on Accounting Procedure of the American Institute of Accountants, which was most likely the first accounting standards-setting body in the industrial world. From 1900 to 1939, there were significant debates about the advisability and feasibility of uniform accounting standards and the manner in which such standards ought to be implemented. These debates formed the basis for subsequent national and international accounting standards-setting bodies and are worthy of detailed examination.

The fundamental problem of designing a wide scope general revenue tax can be reduced to the selection of the base used for administering the tax. Our current personal income tax is a hybrid version of a tax assessed on the basis of a tax unit's annual income receipts. An alternative to an income‐based tax that has received much theoretical treatment but little actual application is an expenditure‐based tax. An expenditure tax (also called a consumption tax or cash flow tax in the context of this paper) differs from an income tax in that it exempts net saving and investment from the tax base. Though the details of a consumption tax design are discussed more fully elsewhere in this paper, the tax base of an expenditure tax is roughly determined by subtracting net savings from gross receipts (including wages, tips, salaries, income from investments, interests, etc.). Withdrawals from savings constitute dissavings and are appropriately included in net savings. The cash flow tax, with wealth transfers deductible to the donor and included in the tax base of the recipient, would be a tax on an individual's standard of living. Similar to the present income tax standard deduction, some universal credit or exemption for a small level of consumption could be allowed.

This paper presents estimates of total personal income for every U.S state in 1880, 1890, 1900, and 1910. The series includes new figures for 1890 and 1910, and revisions of Richard Easterlin's (1960) figures for 1880 and 1900 based on recent economic history research. The new estimates allow better examination of U.S. interregional income differences and cyclical behavior of U.S. states’ total personal income.