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Article
Publication date: 1 February 1990

David W. Shelton

The implementation of the Financial Services Act1986 has forced retailers of investment productsto become tied to a single insurance company orto act as an independent by…

138

Abstract

The implementation of the Financial Services Act 1986 has forced retailers of investment products to become tied to a single insurance company or to act as an independent by selecting the best product for the customer from the entire market. As a result of this many retailers of investment products have become tied to single insurance companies leading to a significant change in the relationship between the manufacturers and retailers of financial products. In addition there has been a sharp reduction in the levels of business transacted through the independent channel and the availability of independent financial advice. This has affected manufacturers in different ways depending upon their existing sources and mix of business. In the longer term this is likely to lead to a reduction in the number of life offices and the more rapid creation of financial conglomerates based upon the top ten banks and building societies.

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International Journal of Bank Marketing, vol. 8 no. 2
Type: Research Article
ISSN: 0265-2323

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

101202

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

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Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 28 October 2001

David H. Sinason, Jefferson P. Jones and Sandra Waller Shelton

The purpose of this study is to examine the duration of the auditor’s relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client…

820

Abstract

The purpose of this study is to examine the duration of the auditor’s relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm tenure has been used as an independent variable in several studies with variations on the characterization of a “long auditor‐client association.” However, little is known about the duration of the auditor’s relationship with a client. Generally, no empirical justification is provided for the treatment of the variable and no consideration is included for auditor or client factors that may affect the relationship. This study evaluates the duration of the auditor relationship with a client and determines which factors contribute to changes in that relationship. In an examination of 16,976 COMPUSTAT companies over a twentyyear period, the mean duration of audit tenure is found to be more than six years. However, audit tenure is affected by client size, client growth rate, and type of audit firm involved in the change of auditor. Audit tenure is not affected by audit firm size, client risk, or audit opinion.

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American Journal of Business, vol. 16 no. 2
Type: Research Article
ISSN: 1935-519X

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Article
Publication date: 1 August 1972

CHRIS ELGOOD

The training world is getting quite regulated. It has its law‐givers and disciplinarians and pupils. Some would say it has bureaucracy. I want to defy a few rules by describing…

212

Abstract

The training world is getting quite regulated. It has its law‐givers and disciplinarians and pupils. Some would say it has bureaucracy. I want to defy a few rules by describing something that started by accident, is as yet incomplete and cannot be proved to have met the conventional objective. This is the Do‐it‐yourself Statistics School. It involves participation by certain students in the preparation and conduct of a course. By including them in the partnership it drastically alters the emotional climate in which the event takes place. (People who feel themselves to be non‐numerate don't have to switch off here: I am dealing with method and process, touching only lightly on content.)

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Industrial and Commercial Training, vol. 4 no. 8
Type: Research Article
ISSN: 0019-7858

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Article
Publication date: 1 January 1954

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

120

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

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Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

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Article
Publication date: 1 June 1974

Andrew Robertson

The innovation process is not homogeneous, but highly variable according to industrial sector and the level of abstraction of the innovation itself. This level of abstraction from…

811

Abstract

The innovation process is not homogeneous, but highly variable according to industrial sector and the level of abstraction of the innovation itself. This level of abstraction from existing products while not precisely measurable, can be graded, thus giving some guidance as to the probability of success according to the size of investment and the risk involved. The complexity of the new product and its technological level (the monograph confines the argument to product innovation) will also determine how the innovating organisation handles the innovation. Much research has now been done into the innovation process, and some of the leading projects and their findings are analysed. Supporting the basic argument there are two case histories, one of a successful scientific instrument, together with reference to an unsuccessful attempt to launch it, and one of a failure with a new material, in spite of highly successful technology.

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Management Decision, vol. 12 no. 6
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 1 May 1990

David Shelton

The purpose of this paper is to consider the size and structure of the retailers of financial services and the impact of the Financial Services Act (FSA) upon the availability of…

55

Abstract

The purpose of this paper is to consider the size and structure of the retailers of financial services and the impact of the Financial Services Act (FSA) upon the availability of independent financial advice. As is widely known retailers of life assurance, investments and pensions have been required under the FSA to make decisions in relation to polarisation ‐ either to act as “independents” retailing the products of a range of manufacturers or to become “tied” to a single manufacturer. As a result of the polarisation decisions important changes have occurred, particularly in relation to accessibility to independent advice for the wider public.

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Managerial Finance, vol. 16 no. 5
Type: Research Article
ISSN: 0307-4358

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Publication date: 20 October 2020

Kaidi Wu and David Dunning

Purpose – Are members of socially dominant groups aware of the privileges they enjoy? We address this question by applying the notion of hypocognition to social privilege…

Abstract

Purpose – Are members of socially dominant groups aware of the privileges they enjoy? We address this question by applying the notion of hypocognition to social privilege. Hypocognition is defined as lacking a rich cognitive or linguistic representation (i.e., a schema) of a concept in question. By social privilege, we refer to advantages that members of dominant social groups enjoy because of their group membership. We argue that such group members are hypocognitive of the privilege they enjoy. They have little cognitive representation of it. As a consequence, their social advantage is invisible to them.

Approach – We provide a narrative review of recent empirical work demonstrating and explaining this lack of expertise and knowledge in socially dominant groups (e.g., White People, men) about discrimination and disadvantage encountered by other groups (e.g., Black People, Asian Americans, women), relative what members of those other groups know.

Findings – This lack of expertise or knowledge is revealed by classic cognitive psychological measures. Relative to members of other groups, social dominant group members generate fewer examples of discrimination that other groups confront, remember fewer instances after being presented a list of them, and are slower to respond when classifying whether these examples are discriminatory.

Social Implications – These classic measures of cognitive expertise about social privilege predict social attitude differences between social groups, specifically whether people perceive the existence of social privilege as well as believe discrimination still exists in contemporary society. Hypocognition of social privilege also carries implications for informal interventions (e.g., acting “colorblind”) that are popularly discussed.

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Book part
Publication date: 27 May 2021

Nolwenn Bühler

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When Reproduction Meets Ageing
Type: Book
ISBN: 978-1-83909-747-8

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Article
Publication date: 1 March 1984

James A. Gentry, Paul Newbold and David T. Whitford

The objectives of this study are to offer cash based funds flow components as an alternative to financial ratios for classifying the financial performance of companies; to test…

703

Abstract

The objectives of this study are to offer cash based funds flow components as an alternative to financial ratios for classifying the financial performance of companies; to test empirically the ability of funds flow components to distinguish between failed and nonfailed companies with special emphasis on working capital components; to analyse the empirical results and make recommendations for future study.

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Managerial Finance, vol. 10 no. 3
Type: Research Article
ISSN: 0307-4358

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