Library

X
feed icon rss

Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
  • 1
    Unknown
    Globalization, growth, and poverty : building an inclusive world economy ; Building an inclusive world economy (2002)
    Washington, DC : World Bank
    A World Bank policy research report  
    Details
    Keywords: Developing countries, Economic conditions. ; Developing countries, Economic policy. ; Economic development. ; Globalization, Economic aspects. ; International economic integration. ; Poor, Developing countries. ; Poverty, Developing countries.
    Notes: Overview -- The new wave of globalization and its economic effects -- Improving the international architecture for integration -- Strengthening domestic institutions and policies -- Power, culture, and the environment -- An agenda for action
    Pages: xiii, 174 p.
    ISBN: 0-585-42463-2
    URL: http://www.netLibrary.com/urlapi.asp?action=summary&v=1&bookid=70038
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    E-Book (German National Licenses)
  • 2
    Electronic Resource
    Electronic Resource
    AUDIT FEES AND AUDITOR CHANGE; AN INVESTIGATION OF THE PERSISTENCE OF FEE REDUCTION BY TYPE OF CHANGE (1996)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 23 (1996), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Despite concern expressed over ‘low-balling’ or competitive price reduction in the market for audit services, the only empirical investigation of the relationship between initial audit fees, fee recovery and auditor change which has been carried out is by Simon and Francis (1988) using US cross-sectional data, although Pong and Whittington (1994, forthcoming) examine the impact on first year fees. We investigate the impact of auditor change on cross-sectional UK data for 1991 with the aim of discovering whether there is any evidence of price cutting and subsequent price recovery in a European, rather than a US context. We find that there is evidence of such a phenomenon, and investigate further to see whether this effect is robust with respect to the definition used of ‘auditor change’, and whether the effect varies according to whether the old auditor was a ‘Big Six’ or ‘non-Big Six’ firm. We find that the largest reductions (controlling for auditor size) are experienced by firms changing to ‘Big Six’ firms. We further show that involuntary changes (by auditor acquisition) are associated with positive (although statistically insignificant) increases in fees, whereasvoluntary changesare associated with negative (andsignificant) feereductions. These effects are shown to be robust with respect to model specification. This suggests that fee reductions cannot be ascribed to economies of scale or scope, but is consistent with a ‘low-balling’ model of behaviour.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1996.tb00399.x
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 3
    Electronic Resource
    Electronic Resource
    The Use of Tax Regulations as Covert Political Policy Variables: A Case Study of Tax Expenditures During the Thatcher Years (2003)
    Oxford, UK : Blackwell Publishing Ltd
    Financial accountability and management 19 (2003), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00168
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 4
    Electronic Resource
    Electronic Resource
    Strategic management accounting: a UK hotel sector case study (1995)
    Bingley : Emerald
    International journal of contemporary hospitality management 7 (1995), S. 16-21 
    Details
    ISSN: 0959-6119
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Explores the use which is made of strategic management accountingin the hotel sector through case studies at six major UK hotel groups.Uses the definition of strategic management accounting –"the provision and analysis of management accounting data relatingto business strategy: particularly the relative levels and trends inreal costs and prices, volumes, market share, cash flow and the demandson a firm's total resources". The results demonstrate that theaccounting function in hotel groups is becoming increasingly involved instrategic management accounting, both in planning and in ad hocexercises on the market conditions and competitor analysis. Thewidespread adoption of strategic management accounting is consistentwith the open and relatively homogeneous nature of the industry and thehigh degree of competitiveness among the hotel groups in the market.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09596119510078171
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 5
    Electronic Resource
    Electronic Resource
    Valuing intellectual capacity in the police (2001)
    Bradford : Emerald
    Accounting, auditing & accountability journal 14 (2001), S. 437-455 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Presents a case study of intellectual capital within the police service of the UK. Describes the acquisition and maintenance of intellectual capacity through five mechanisms and explores the ways in which the utilization of intellectual capacity is reported. Makes two contributions to the emerging debate on intellectual capital. First, differentiates intellectual capital as an investment in the stock of knowledge from intellectual capacity as the flow or utilization of that knowledge. Second, emphasizes the difference between the (instrumental) value of intellectual capital in pursuit of purposes and the (representational) value of intellectual capital as contained in published reports. Concludes that intellectual capacity is essential for the police to prevent and detect crime, and to maintain public order, road safety and the confidence of the public. Despite the limitations of traditional accounting measures, the paper argues that those who report performance should value intellectual capital rather than be concerned with reporting its value through financial or quantitative metrics.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/EUM0000000005870
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 6
    Electronic Resource
    Electronic Resource
    Building a behemoth (2007)
    [s.l.] : Nature Publishing Group
    Nature 448 (2007), S. 285-289 
    Details
    ISSN: 1476-4687
    Source: Nature Archives 1869 - 2009
    Topics: Biology , Chemistry and Pharmacology , Medicine , Natural Sciences in General , Physics
    Notes: [Auszug] The Large Hadron Collider makes extensive use of existing CERN infrastructure but is in many respects an unprecedented undertaking. It is a proton–proton collider; therefore, it requires two separate accelerator rings with magnetic fields of opposite polarity to guide the two beams in ...
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1038/nature06077
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 7
    Electronic Resource
    Electronic Resource
    Adjustment Costs and Irreversibility as Determinants of Investment: Evidence from African Manufacturing (2005)
    Berkeley, Calif. : Berkeley Electronic Press (now: De Gruyter)
    Contributions to economic analysis & policy 4.2005, 1, art12 
    Details
    ISSN: 1538-0645
    Source: Berkeley Electronic Press Academic Journals
    Topics: Economics
    Notes: In this paper we investigate if the predictions of three different models of capital adjustment costs are consistent with the observed investment patterns among manufacturing firms in five African countries. We document a high frequency of zero investment episodes, which is consistent with both fixed adjustment costs and irreversibility and inconsistent with quadratic adjustment costs. We model the decision to invest using a dynamic discrete choice model and find evidence of irreversibility and not fixed costs. We finally model the investment rate as a function of the size of the capital disequilibrium. The results confirm that irreversibility is an important factor affecting the investment behaviour of African manufacturing firms. Some implications of this finding are discussed.
    Type of Medium: Electronic Resource
    URL: http://www.bepress.com/bejeap/contributions/vol4/iss1/art12
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 8
    Electronic Resource
    Electronic Resource
    Convergence in European Corporate Governance: the audit committee concept (2005)
    Oxford, UK : Blackwell Publishing Ltd.
    Corporate governance 13 (2005), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: This paper analyses recent corporate governance codes issued by 20 countries for evidence of convergence in corporate governance systems in Europe. The analysis shows that there has been a degree of convergence towards an Anglo-Saxon model of corporate governance as the audit committee concept is widely accepted in countries with both unitary and two-tier governance systems. Further, the latest audit committee recommendations in countries that have issued several governance codes show a strengthening of the recommendations for an audit committee over time in line with the Anglo-Saxon audit committee concept and convergence with the debate in the US and UK on issues such as the independence and financial expertise of members. However, consistent with the literature on the convergence of European corporate governance systems, at an operational level there is limited consistency in the recommended structure and role of audit committees.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.2005.00468.x
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 9
    Electronic Resource
    Electronic Resource
    Asset Policies During an Oil Windfall: Some Simple Analytics (2005)
    Oxford, UK : Blackwell Publishing Ltd
    The @world economy 28 (2005), S. 0 
    Details
    ISSN: 1467-9701
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Law , Economics
    Notes: Many developing countries are currently experiencing oil windfalls, whether due to discoveries or to price effects. Such windfalls pose a series of policy dilemmas. The literature has focused on one of these: the choice between using windfall savings for public capital formation and investment in foreign assets. There are good theoretical reasons for investing a substantial part of the windfall initially abroad: the return to investment would fall below the world interest rate if the windfall were to be used entirely for domestic investment. Investing abroad offers an escape from diminishing returns: foreign assets can be repatriated gradually and used for domestic investment. However, in practice the efficient balance between domestic and foreign assets is politically difficult to sustain. Also, even if politically feasible this strategy is inefficient due to the failure to expand the private capital stock (‘equipment’). The policy problem is that the government cannot undertake such investment itself and trying to induce private agents to undertake equipment investment by transferring part of the windfall to them is likely to fail as a result of information problems. We argue that domestic debt repayment solves this dilemma. It has the added advantage of making foreign asset accumulation difficult to reverse.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-9701.2005.00741.x
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 10
    Electronic Resource
    Electronic Resource
    The Trade Policy Review of Uganda (1997)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    The @world economy 20 (1997), S. 0 
    Details
    ISSN: 1467-9701
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Law , Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-9701.00094
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...