Accrual versus cash-basis accounting methods: An agency-theoretic comparison
In: Journal of accounting and public policy, Band 8, Heft 4, S. 267-281
ISSN: 0278-4254
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In: Journal of accounting and public policy, Band 8, Heft 4, S. 267-281
ISSN: 0278-4254
In: Journal of Latinos and education: JLE, Band 22, Heft 3, S. 1164-1176
ISSN: 1532-771X
In: Diplomatic history, Band 37, Heft 3, S. 509-537
ISSN: 1467-7709
In: Peace research abstracts journal, Band 44, Heft 5, S. 5
ISSN: 0031-3599
In: Europe Asia studies, Band 49, Heft 8, S. 1451-1470
ISSN: 0966-8136
Die Verfasserin stellt die Entwicklung von Wirtschaft und Beschäftigung in St. Petersburg dar. Sie informiert über die staatliche Arbeitsverwaltung, das System der Arbeitslosenunterstützung und die Berechnung der Leistungen. Während die staatliche Unterstützung bei Arbeitslosigkeit auf den ersten Blick recht großzügig aussieht, stellt Arbeitslosigkeit in der Realität ein erhebliches Verarmungsrisiko dar. Eine Fallstudie aus dem St. Petersburger Stadtbezirk Kalinskii zeigt, daß die durchschnittlich ausgezahlte Arbeitslosenunterstützung noch nicht einmal die Hälfte des Existenzminimums ausmacht. Vier Fünftel der russischen Haushalte, in denen ein Haushaltsmitglied Arbeitslosenunterstützung bezieht, liegen in ihrem Pro-Kopf- Einkommen unter der Armutsgrenze. (BIOst-Wpt)
World Affairs Online
In: Policy & politics: advancing knowledge in public and social policy, Band 25, Heft 4, S. 361-374
ISSN: 0305-5736
In: Public administration: an international quarterly, Band 74, Heft 3, S. 347-368
ISSN: 0033-3298
In: Environment and planning. C, Government and policy, Band 4, Heft 4, S. 439-450
ISSN: 1472-3425
Local authority involvement in economic matters has become widespread since the early 1970s. Recent developments in the pattern of local economic activity have been the increasing use of section 137 of the Local Government Act 1972 to fund local programmes, the spread of local authority involvement from the Assisted Areas to the more prosperous regions, and the increasing interest shown by the smaller shire districts, often in rural areas. The portfolio of possible interventions has also changed, bringing a new diversity to the practice of local economic development. Whereas central government has in the past eschewed the temptation to exercise close controls over these activities, the new diversity of local economic initiatives presents it with new dilemmas. It can no longer be assumed that such initiatives will be supportive of central government's spatial or sectoral policies. This vacuum in central-local relations is unlikely to remain, and renewed pressures to grant specific economic development powers to local authorities can be expected. If these claims are accepted, central government will be drawn inexorably into local economic affairs by the need to develop the capacity of local authorities to intervene effectively in pursuit of economic and employment goals.
In: The political quarterly: PQ, Band 57, Heft 1, S. 36-46
ISSN: 0032-3179
THE DEBATE OVER METROPOLITAN GOVERNANCE IN BRITAIN TURNS ON THE CONCEPT OF STRATEGY. THIS PAPER ASKS WHETHER ANY OF THE IDENTIFIABLE MEANINGS OF STRATEGY ACTUALLY PRESUPPOSE A DIRECTLY-ELECTED METROPOLIS-WIDE BODY IN ORDER THAT THEY BE CARRIED FORWARD. ON THE ANSWER TO THIS QUESTION RESTS MUCH OF THE CASE FOR THE RESURRECTION OF METROPOLITAN GOVERNMENT.
In: Decision sciences journal of innovative education, Band 6, Heft 2, S. 437-462
ISSN: 1540-4595
ABSTRACTThis study focuses on the flow experience in business education. Flow experience, characterized by concentration, control, and enjoyment, can lead to better learning outcomes. Leading preconditions of flow include the balance of challenge and skill, feedback, and goal clarity. Other situational factors affect the flow experience through the mediating effects of these three factors. In this article, we extend an existing framework linking flow and learning. Using the model as a guide, we start our research effort of flow in business education by conducting a field survey of student learning experience in terms of flow and influential factors. Data were collected using business students taking an introductory Operations Management course. The analysis reveals that flow does exist in classroom learning. Its key dimensions are concentration, sense of control, and enjoyment. The more important leading factor is having clear feedback. Characteristics of both the instructor and students play a role in the flow experience of students during lecture. It is evident that flow theory offers a useful framework for business education research. Suggestions for future research are made.
In: Asian survey: a bimonthly review of contemporary Asian affairs, Band 15, Heft 12, S. 1017-1035
ISSN: 0004-4687
In: Corporate governance: an international review, Band 20, Heft 2, S. 195-211
ISSN: 1467-8683
ABSTRACTManuscript Type: EmpiricalResearch Question/Issue: We examine whether corporate governance plays a role in influencing a firm's choice of financing, i.e., equity versus debt. We hypothesize that the likelihood of equity financing increases with governance because of a reduction in agency costs between investors and managers in these firms. While the reduction in agency costs occurs for both equity and debt financing, we argue that there is a more significant effect on equity financing.Research Findings/Insights: Using a sample of over 2,000 US equity and debt issuances over the period 1998 to 2006, we find that our measures of corporate governance effectiveness have a positive impact on the likelihood of choosing equity compared to debt. This association is more pronounced in small firms where information asymmetry is higher between managers and investors.Theoretical/Academic Implications: Our findings refine and extend the pecking order hypothesis, which suggests that firms will issue equity as their last resort because of the high information asymmetry associated with equity financing. We provide some of the first evidence that the pecking order hypothesis can be mitigated by corporate governance. Specifically, we find that the likelihood of issuing equity increases as governance increases. Further, we find that where agency costs due to information asymmetry are greater, the positive impact of governance on the likelihood of equity financing is also greater. That is, in support of agency cost theory, we find that firms facing high agency costs benefit the most from investing in corporate governance mechanisms that lower the agency costs. We are not aware of any prior study, published or unpublished, that has documented this result.Practitioner/Policy Implications: From a practical perspective, our study suggests that firms wishing to access equity capital markets should pay attention to their corporate governance. Specifically, by investing in corporate governance systems, firms facing high agency costs may be able to obtain easier access to not just debt but also equity markets. From a practice standpoint, in the years prior to securing financing, firms should consider making improvements to their governance (e.g., changes to board structure and/or auditor), carefully weighing the costs of making these improvements against the benefits of securing better and cheaper access to equity markets.
In: Research policy: policy, management and economic studies of science, technology and innovation, Band 47, Heft 1, S. 326-341
ISSN: 1873-7625
In: IEEE transactions on engineering management: EM ; a publication of the IEEE Engineering Management Society, Band 61, Heft 3, S. 545-556
In: IEEE transactions on engineering management: EM ; a publication of the IEEE Engineering Management Society, Band 65, Heft 2, S. 264-275