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While applied broadly within the setting of accounting and some other occupations, ?profession? is a particularly Western concept with peculiarly British origins. However, the significance of such status and the process by which it is acquired has defied precise explication. Examination of the...
Persistent link: https://www.econbiz.de/10009484623
Established in 1988, the Shingo Prize for Operational Excellence recognises organisations in the USA, Mexico and Canada …
Persistent link: https://www.econbiz.de/10009459022
effect). This study has practical implications for regulators, corporations and investors, both in the USA and abroad. …
Persistent link: https://www.econbiz.de/10009459069
Offshore outsourcing continues to gain prominence as the printing industrystrides into the future. With different segments of the industry looking at reducingcosts and, in exchange providing value-added services, more companies turntowards outsourcing services offshore as a solution. Although it...
Persistent link: https://www.econbiz.de/10009459219
This paper seeks to present the moral and ethical frameworks in which to consider the effect of bribing on business and the great community; confront the cultural differences that lie between American businesses and its potential interest abroad, as well as the growing international move to...
Persistent link: https://www.econbiz.de/10009468752
The research in this paper has two objectives. Beginning with an examination of the historical development of how financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and the International Accounting Standards Board will be...
Persistent link: https://www.econbiz.de/10009450221
The empirical evidence suggests that firms overpay for fraud liability and overspend on internal compliance mechanisms (which are not very effective at preventing fraud). Yet, insiders who commit fraud are rarely sanctioned for their wrongdoing, which produces moral hazard and individual...
Persistent link: https://www.econbiz.de/10009432061
Bilanzrechtsmodernisierungsgesetzes nun auch dazu entschlossen, das HGB-Bilanzrecht u. a. in diesem Punkt den IFRS anzupassen und das bisher in § 248 Abs …
Persistent link: https://www.econbiz.de/10009433659
Accountable Care Organizations are developing in the United States as a result of the Patient Protection and Affordable Care Act. A study is needed to evaluate an emerging issue of ACOs, quality improvement infrastructure, and the pharmaceutical industry. The convergence of these topics has not...
Persistent link: https://www.econbiz.de/10009434765
Corporate restructuring is normally analyzed with reference to economic imperatives and the inherited geographical structure of production. The economic landscape is assumed to be the consequence of private decisions made in response to these structural factors. If understanding and empirically...
Persistent link: https://www.econbiz.de/10009441381