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Responsibility center management (RCM) is a new fiscal management system which has been introduced at several American universities. It seeks to link academic responsibility and budgetary authority and to promote innovation, entrepreneurship, and cost containment. Describes the implementation of...
Persistent link: https://www.econbiz.de/10014687362
Studies the relative focus on the balance sheet and income statement in the Journal of Accountancy and The Accounting … were tested, none of which can be accepted. In general, the focus on the income statement occurred earlier than expected …‐series; second, the impact of significant increases in federal income tax rates on the content of accounting literature has been …
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formal job only if they are offered a salary higher than their current income but are also willing to accept a salary …
Persistent link: https://www.econbiz.de/10012818034
positively related to IA, income and gender moderates the relationship between time spent every day on the internet and internet … and income in the relationship between the time spent on the internet and the IA. To the best of the authors’ knowledge …
Persistent link: https://www.econbiz.de/10014744124
Purpose This paper aims to analyze the internal relationships and tendency of residential energy consumption, income …
Persistent link: https://www.econbiz.de/10014773633
‐farm income for Canadian farm operators. Design/methodology/approach – Variability of farm and off‐farm income is analyzed using a …‐farm income are compared across farm types and are regressed against factors conditioning the variations. Findings – Greater … reliance on farm income results in lower (greater) relative variability in farm (off‐farm) income. Larger commercial operations …
Persistent link: https://www.econbiz.de/10014667132
Purpose – This article aims to explore recent trends in farmland rental markets using data for the state of Illinois. Trends in the types of rental agreements used and the relationship between the rental rate for those contracts, land values, crop revenues, production costs, and farm returns...
Persistent link: https://www.econbiz.de/10014667164
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