Search results

1 – 10 of 535
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 April 1988

Robert N. Hunter and George R. McGuire

Bituminous pavement materials have low viscosity at elevated temperatures. This allows effective compaction during the laying process. In laying unchipped materials compaction is…

71

Abstract

Bituminous pavement materials have low viscosity at elevated temperatures. This allows effective compaction during the laying process. In laying unchipped materials compaction is necessary to densify the mix whereas in laying chipped materials compaction is necessary to embed the chippings and also densify the matrix. Since wearing courses are normally 40 mm thick the time available for these aims to be met is limited. This time period is a function of the hot‐mix and underlying material properties and ambient parameters prevailing when it is laid.

Details

Engineering Computations, vol. 5 no. 4
Type: Research Article
ISSN: 0264-4401

Access Restricted. View access options
Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

Access Restricted. View access options
Article
Publication date: 1 February 1998

George Balabanis, Hugh C. Phillips and Jonathan Lyall

This paper investigates the relationship between corporate social responsibility (CSR) and the economic performance of corporations. It first examines the theories that suggest a…

21844

Abstract

This paper investigates the relationship between corporate social responsibility (CSR) and the economic performance of corporations. It first examines the theories that suggest a relationship between the two. To test these theories, measures of CSR performance and disclosure developed by the New Consumer Group were analysed against the (past, concurrent and subsequent to CSR performance period) economic performance of 56 large UK companies. Economic performance included: financial (return on capital employed, return on equity and gross profit to sales ratios); and capital market performance (systematic risk and excess market valuation). The results supported the conclusion that (past, concurrent and subsequent) economic performance is related to both CSR performance and disclosure. However, the relationships were weak and lacked an overall consistency. For example, past economic performance was found to partly explain variations in firms’ involvement in philanthropic activities. CSR disclosure was affected (positively) by both a firm’s CSR performance and its concurrent financial performance. Involvement in environmental protection activities was found to be negatively correlated with subsequent financial performance. Whereas a firm’s policies regarding women’s positions seem to be more rewarding in terms of positive capital market responses (performance) in the subsequent period. Donations to the Conservative Party were found not to be related to companies’ (past, concurrent or subsequent) financial and/or capital performance.

Details

European Business Review, vol. 98 no. 1
Type: Research Article
ISSN: 0955-534X

Keywords

Access Restricted. View access options
Book part
Publication date: 20 June 2024

Ling Tuo and Shipeng Han

This chapter proposes that tax education, proxied by Master of Science in Taxation (MST) degree, has substantial influence on chief financial officers’ (CFOs) knowledge, skill…

Abstract

This chapter proposes that tax education, proxied by Master of Science in Taxation (MST) degree, has substantial influence on chief financial officers’ (CFOs) knowledge, skill sets, values, and cognitive preferences and further influences their decisions in tax reporting. By empirically examining the relation between CFOs with MST degree and their companies' tax compliance based on US data between 2004 and 2016, we find that CFOs with MST degree are associated with improved tax compliance, suggesting that US MST education, beyond general accounting education, cultivates graduates with higher levels of professionalism and ethics in the field of taxation. Moreover, we find that CFOs' tenure, age, and compensation influence the relation between tax education and tax compliance, suggesting company's compensation and employee policies influence executives' tax decisions. Finally, we find that pressures from financial reporting and CEOs with accounting educational background could alleviate the role of CFOs with accounting educational background in tax reporting, while institutional owners could strengthen the role of CFOs. This chapter provides evidence regarding the social implication of MST program and has important managerial implication to tax compliance, executive recruitment, and corporate governance.

Access Restricted. View access options
Article
Publication date: 1 March 2004

Richard C. Brooks

Privatization continues to receive serious consideration at the federal, state, and local government levels. The most frequent reason cited for privatizing services is to reduce…

271

Abstract

Privatization continues to receive serious consideration at the federal, state, and local government levels. The most frequent reason cited for privatizing services is to reduce the size and cost of government. While many government entities have privatized services, it is often up to academic researchers to determine if the goals of privatization have been realized and to shed light on the organizational and service characteristics that make it more likely that the results of privatizing a particular service will be positive. This paper seeks to provide a background to those researchers interested in examining the privatization of government services. The paper reviews and synthesizes prior privatization research and discusses future research directions.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 16 no. 4
Type: Research Article
ISSN: 1096-3367

Access Restricted. View access options
Book part
Publication date: 25 July 2019

Perry Warjiyo and Solikin M. Juhro

Abstract

Details

Central Bank Policy: Theory and Practice
Type: Book
ISBN: 978-1-78973-751-6

Available. Content available
Book part
Publication date: 8 August 2022

Alessandro Sancino

Abstract

Details

Public Value Co-Creation
Type: Book
ISBN: 978-1-80382-961-6

Access Restricted. View access options
Book part
Publication date: 23 April 2021

Thomas G. Pittz and Melissa L. Intindola

Abstract

Details

Scaling Social Innovation Through Cross-sector Social Partnerships: Driving Optimal Performance
Type: Book
ISBN: 978-1-80043-539-1

Available. Content available
Book part
Publication date: 27 December 2018

Abstract

Details

Perspectives on Diverse Student Identities in Higher Education: International Perspectives on Equity and Inclusion
Type: Book
ISBN: 978-1-78756-053-6

Access Restricted. View access options

Abstract

Details

Further Documents from the History of Economic Thought
Type: Book
ISBN: 978-1-84950-493-5

1 – 10 of 535
Per page
102050