This paper reports descriptive evidence about how managers attempt to manage earnings, based on a sample of 515 earnings-management attempts obtained from a survey of 253 experienced auditors (and also analyzed by Nelson et al. 2002). The authors classify attempts first according to primary approach: expense recognition, revenue recognition, issues...
The purpose of this paper is to illustrate the use of an online database in providing the foundation for developing a successful competitive strategy. In particular, this paper focuses on the development of market segmentation approach that can be used to identify marketing opportunities and guide the development of a...
Employers who are looking to eliminate "Problem employees" may take actions that put their company at risk. An employee who quits may still claim that his/her employer made working conditions intolerable. This paper explores how employers can avoid the danger of "Constructive discharge" litigation by practicing good human resource management.
A new type of strategic leadership is required to help firms successfully navigate the dynamic and uncertain environment in which they compete today. The strategic leadership needed in 21st century firms is involved with building company resources and capabilities with an emphasis on intangible human capital and social capital. Human...
To convert global presence into a global competitive advantage, companies must exploit five value creation opportunities: adapting to local scale, exploiting economies of global scope, tapping the optimal locations for activities and resources, and maximizing knowledge transfer across locations. This paper discusses the origins of each opportunity and the specific...
The International Social Security Association classifies an individual account as "An arrangement in which capital belonging to an individual person accumulated from mandatory or voluntary contributions is recorded so that it may be withdrawn in the case of certain specified future contingencies" (ISSA and INPRS 2003). Many countries have voluntary...
This paper provides instructions and a worksheet for computing a retired-worker benefit. The worksheet can be used for persons born in 1928 through 1941-that is, those who attained age 62 in 2003 or earlier and were under age 75 at the end of 2003. The worksheet assumes that the worker...
This paper first briefly reviews the heightened importance of conducting workplace investigations. Then it focuses on the latest development in the investigatory process, the reach of the National Labor Relations Board NLRB into the nonunion workforce, and present suggestions to employers for dealing with the extension of certain rights heretofore...
Passing through middle management on one's way to the top is often unavoidable. Getting stuck there, however, doesn't have to be. An extended stay in middle management may occur for a few reasons: the manager may fall into the "Complacency trap," a sort of holding tank for those who are...
Thomson was dissatisfied with PeopleSoft's Vantive software solution. The company selected salesforce.com Enterprise Edition over UpShot. Real-time visibility into all account activity in multiple languages for hundreds of global marketing & sales users. This resulted in better able to manage multiple tiers of organization; and also improved sales rep effectiveness.
According to research done by Modalis Research Technology, 72% of companies surveyed said the intranet improves collaboration and knowledge sharing. Additional benefits include reducing stress and confusion, improving the quality of work, enabling better decision making, improving communications with suppliers and customers, enabling speedier production and reducing costs. There should...
Involuntary separation from one's employment represents one of the most dramatic events that can happen to an individual in his or her lifetime. Terminations, whether by layoff, firing, or company closure, affect not only the employees' personal well-being but the stability of their families. The way in which a nation...
The economic crisis in Argentina is affecting the country's pension system. The International Monetary Fund IMF withheld a US$1.3 billion loan in December 2001 because it was dissatisfied with the government's progress toward fiscal reform. As the Argentine government struggled to avert default on its foreign debt, it undertook a...
The study presented in this paper explored means and ways that can help CEOs achieve wealth for their firms in the era of globalization. Using a sample of CEOs of MNCs, the findings of this study indicated that the majority of the CEOs agreed that many of the activities undertaken...
This paper examines competitive advantage, entry mode, international strategy, and performance. Firms develop certain competencies and capabilities over a long period of time while operating in the domestic environment and these competencies and capabilities form the basis of a firm's competitive advantage. This paper categorizes multinationals into internal focus, external...
Patents, trade secrets, copyrights, and trademarks often compose as much as 85% of a corporation's economic value. Because product lifecycles have shortened as technology advances ever more rapidly, businesses frequently look to partnerships, joint-ventures, and other alliances to speed development of intellectual properties. But such arrangements should be entered into...
According to one study, implementing Customer Relationship Management CRM strategy currently ranks among the top five corporate objectives in over 60 percent of enterprises. With the advent of technology enabling greater customer tracking, more robust knowledge management, and direct customer communication, the implementation of relationship marketing strategies has grown in...
Organizational knowledge and employee turnover have been studied extensively. This paper is divided into three major sections. First, the paper introduces the general theoretical background, followed by more specific theoretical discussions of the tacit knowledge, knowledge-based view of the firm, and employee turnover literature. Second, the authors frame their propositions...
Ian Dew-Becker and Robert Gordon have put together a very nice paper that covers some important ground. Although in this paper, the author will highlight some quibbles and questions, his overall view is that the paper in question is quite interesting and extremely well crafted. The issue the authors examine...
Grounded Theory GT is a systematic approach to generating theory from data obtained through social science research. Knowledge management KM is a systematic approach for ordering corporate data to achieve sustained optimal performance in an organization. This paper examines the extent to which GT is an effective tool in the...
