Journal of Academy of Business and Economics articles from February 2003

Journal of Academy of Business and Economics archives from February 2003

Introduction.(Editorial)
February 1, 2003... It is my great pleasure to present to you the new issue of the Journal of Academy of Business and Economics, Volume I, Number 2, 2003. In this issue of the journal (JABE), we have published 24 high quality research articles in economics,...

Growth with technological progress in John Von Neumann's Model.
February 1, 2003... ABSTRACT In this paper we analyse the effects of including Technological Progress in the original John Von Neumann's Model. First, we show that it is possible to eliminate the assumption of constant technology of the von Neumman's original...

Using the Socio-Economic Equation to stimulate the global economy.
February 1, 2003... ABSTRACT The authors explore the development of the Socio-Economic Equation employing an action research approach and discuss practice in four different settings. The use of the Socio-Economic Equation activates new learning on leadership,...

Investment and corruption: a look at causality.(analysis of economic growth)
February 1, 2003... ABSTRACT Using the Granger test on pane/data of corruption and national accounts for 58 countries, this paper investigates causality between investment and corruption. While controlling for country and time fixed-effects and ensuring...

Earnings of Mexican male workers in the U.S. labor market: role of English language proficiency.
February 1, 2003... ABSTRACT Using the data drawn from the 1990 U.S. Census, this paper reaffirms the importance of English language proficiency (ELP) in determining the earnings of Mexican male workers in the U.S. labor market. The returns to work experience...

Testing productivity paradox: the Slovenian case.(Slovenian economic aspects)
February 1, 2003... ABSTRACT This study examines the relationship of information technology (IT) investments and productivity of Slovenian economy. Based on panel data for all 15 Slovenian industries (SIC: A to O) in period from 1996 to 2000 we tested for...

International economics and state-sponsored terrorism.
February 1, 2003... ABSTRACT States known to sponsor terrorism such as Iran, North Korea and the former Taliban regime in Afghanistan as well as terrorist organizations such as al Qaeda are strongly opposed to globalization and free trade with the West. Our...

Real exchange rate stationarity in developing countries a new panel test.
February 1, 2003... ABSTRACT This article examines the mean reversion behavior of the real exchange rate for panels with cross sectional dependency. The study is conducted using a newly developed nonlinear IV unit root test for a panel of 41 developing...

The business values in informal sector: the case of street vendors in (Eminonu district) Istanbul: a survey.
February 1, 2003... ABSTRACT As the informal sector has experienced rapid grow in developing countries and also developed countries, ff has consequently attracted the increasing attention and there has been a growing body of literature focusing on its...

Cuba: potential or potential threat.(Cuban economic aspects)
February 1, 2003... ABSTRACT Cuba has undergone major changes over the past decade, both socially and economically, and to some extent politically following the demise of the Soviet Union and the decline of soviet monies and support. Within this framework of...

Adoption of international accounting standards: antecedents, processes and outcomes.(financial services management)
February 1, 2003... ABSTRACT This paper examines international accounting standards focusing on the antecedents, processes, and outcomes influencing the adoption of a commonly accepted set of accounting standards. It is found that most critical antecedents...

Just-in-time manufacturing and organizational performance: the role of information technology for communication.
February 1, 2003... ABSTRACT In today's business world where customers place orders in real-time and manufacturers/suppliers are expected to have systems in place to process, fill and ship the orders in real-time, the application of just-in-time manufacturing...

Indirect cost allocations and the incentive to report high program service expenditures in Form 990: an examination of donors' perceptions.
February 1, 2003... ABSTRACT The Internet presence of Forms 990 has provided nonprofits with increased incentives to report high program service expenditures. Organizations can artificially inflate these expenditures by allocating large amounts of indirect...

Is there still a mandate for change in accounting education: an examination of the needs of local and regional accounting firms.(accounting curricula)
February 1, 2003... ABSTRACT This paper is a follow up to the Albrecht and Sack study (2000) that called for significant changes in accounting education to respond to practitioners' needs. Have practitioners' needs changed since the AS survey was administered...

The impact of pension accounting on companies' financial statements.(pension fund analysis)
February 1, 2003... ABSTRACT The Financial Accounting Standards Statement No. 87 "Employers" Accounting For Pension" gives companies chance to choose the expected rate of return on pension assets as well as the discount rate that is used to calculate the...

An international financial analysis project for the accounting curriculum.
February 1, 2003... ABSTRACT This paper discusses a team-based international financial analysis project that was incorporated into an intermediate financial accounting course. The project requires students to: obtain financial reports for a U.S. company and a...

Corporate responses to the introduction of the Australian consolidation standard: a test of disclosure cost explanations.
February 1, 2003... ABSTRACT AASB 1024 was introduced to mandate consolidation of controlled associates, and hence disclosure of debt issued by these associates. Firms with debt-laden controlled associates faced significant disclosure costs, so therefore had...

Martha Tick, daughter of Mark Tick, Auditor Extraordinaire: a case study.
February 1, 2003... ABSTRACT Lessons learned through the appropriate use of humor often are quite effective while making class more interesting and enjoyable. Paul D. Johnson's 1974 case "Mark Tick's Data Center Audit" was an excellent counter-example where...

Analysis of factors leading to success in intermediate accounting.(academic performance)
February 1, 2003... ABSTRACT This paper examines if various factors such as academic performance in other courses, age, gender, and primary language of communication affect student success as an accounting major. Success for this paper is completion of the...

An exploration of online advertising: U.S. versus international portals.
February 1, 2003... ABSTRACT An exploratory study was conducted, examining U.S. and international online advertising. The study investigated standardized sizes, animation and special effects of ads employed on five portal sites. While there were some...

Consumer evaluations of brand extensions: evidence from India.
February 1, 2003... ABSTRACT Aaker & Keller's (1990) article is a seminal study in the area of systematic brand extension research. More than eight replications of original study have been conducted in the developed countries. We replicate and extend the...

Cointegration analysis of the aggregate advertising-consumption relationship.
February 1, 2003... ABSTRACT This paper examines the relationship between advertising and consumption at the aggregate level In applying unit root tests and cointegration analysis to the annual U.S. data on advertising, personal consumption, and disposable...

Media selection decision in social system: a fuzzy goal programming approach.
February 1, 2003... ABSTRACT Media selection has been a perennial problem with any communication mix and this is more of a resource allocation exercise than anything else. Traditionally, the media researchers use the available forecasting model their...

An information threoretic approach to modeling customer satisfaction for low-tech industrial offerings.
February 1, 2003... ABSTRACT Researchers have paid a great deal of attention to overall customer satisfaction for high-tech industrial offerings but little attention is paid to customer satisfaction for low-tech offerings. This is significant because for...

Direction of exports under increasing globalization of markets: a longitudinal examination.
February 1, 2003... ABSTRACT A commonly predicted trade effect of globalization is the creation of an environment in which exporters of all nations are venturesome enough to shed progressively the relative comfort of familiar markets and increase their share...