The initial hype about service-oriented architecture (SOA) is over, and it seems that it is not the next revolutionary step after centralized architectures. On the other hand, the paradigm may still be of use for financial services institutions (FSIs). <p> Lack of consequence in some recent SOA...</p>

This paper empirically tests whether the low contemporaneous returns-earnings association set by previous empirical researches may be explained by lack of timeliness of accounting numbers. It hypothesises that if the criteria for accounting recognition yield a multi-period lag in earnings...

El Despliegue de la Función de Calidad o QFD (Quality Function Deployment) es una técnica para el diseño y mejoramiento de productos y servicios creada hace más de 4 décadas, ha sido aplicado en innumerables procesos aunque prevalece el basamento empírico en su aplicación. Este documento...