Search results

1 – 10 of 315
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 March 2006

Thomas E. McKee, Linda J Bradley and Robert W. Rouse

This article provides an analysis of the economic incentives and financial reporting for Special Purpose Entities (SPEs) over the last four decades. The analysis explains…

871

Abstract

This article provides an analysis of the economic incentives and financial reporting for Special Purpose Entities (SPEs) over the last four decades. The analysis explains economic factors motivating business use of SPEs and the origins of SPEs in lease accounting and securitization transactions. Related financial reporting standards are identified and discussed, including the historical shift from a traditional control viewpoint to a primary beneficiary viewpoint for financial reporting for consolidation for SPEs (recently renamed Variable Interest Entities (VIEs) in U.S. Financial Accounting Interpretation 46R). The article also includes illustrative journal entries explaining SPE transactions from both the viewpoint of the creating company(s) and the SPE. Actual financial reporting examples and/or journal entries for SPEs created by Bank of America, General Motors Acceptance Corporation, Lucent Technologies and Alza Pharmaceuticals Corporation are also provided.

Details

Journal of Applied Accounting Research, vol. 8 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Access Restricted. View access options
Article
Publication date: 1 June 1915

Our nation at last seems to be rousing herself to put forth her full strength, and the organisation of industry is receiving at the hands of the new National Government no less…

32

Abstract

Our nation at last seems to be rousing herself to put forth her full strength, and the organisation of industry is receiving at the hands of the new National Government no less attention than the armies that are springing into being under the magnificent direction of the new Knight of the Garter, Lord Kitchener. Hearts are beating high with hope and determination to help in every way possible in this vast effort to uphold the right, and the call comes afresh to each one of us to do everything in our power at this time of National need. In the present number we gladly publish more names of comrades who have joined the forces, but could wish they were still more numerous. Are there not others who can and who will join the noble army of heroes prepared to face the enemy in the field for faith and Motherland?

Details

New Library World, vol. 17 no. 12
Type: Research Article
ISSN: 0307-4803

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

Stephen Turner

Free Access. Free Access

Abstract

Details

Mad Hazard
Type: Book
ISBN: 978-1-80382-670-7

Access Restricted. View access options
Book part
Publication date: 14 November 2014

Robert W. Roeser

The purpose of this paper is to describe the emergence of school-based, secular, mindfulness-based interventions (MBIs) for educators and students that aim to cultivate…

Abstract

Purpose

The purpose of this paper is to describe the emergence of school-based, secular, mindfulness-based interventions (MBIs) for educators and students that aim to cultivate mindfulness and its putative benefits for teaching, learning, and well-being.

Design/methodology/approach

The paper has four sections: (a) a description of indicators of increased interest in mindfulness generally and in education; (b) substantive and functional definitions of mindfulness; (c) rationales for the potential value of mindfulness for teaching, learning, and well-being; and (d) a review of extant research on MBIs for teachers and students in schools.

Findings

On the basis of this review, it is concluded that school-based MBIs represent a promising emerging approach to enhancing teaching, learning, and well-being in schools; but that more research, with more rigorous study designs and measures, need to be done to establish the scientific validity of the effects of school-based MBIs for teachers and students alike.

Details

Motivational Interventions
Type: Book
ISBN: 978-1-78350-555-5

Keywords

Access Restricted. View access options
Article
Publication date: 1 February 1988

Joseph W. Palmer

The classics will circulate wrote a public librarian several years ago. She found that new, attractive, prominently displayed editions of literary classics would indeed find a…

52

Abstract

The classics will circulate wrote a public librarian several years ago. She found that new, attractive, prominently displayed editions of literary classics would indeed find a substantial audience among public library patrons.

Details

Collection Building, vol. 9 no. 1
Type: Research Article
ISSN: 0160-4953

Access Restricted. View access options
Article
Publication date: 1 November 1932

RETROSPECT is natural at the beginning of a new library year. All over the world of libraries of all kinds the shadow of the general depression has fallen; more heavily perhaps in…

16

Abstract

RETROSPECT is natural at the beginning of a new library year. All over the world of libraries of all kinds the shadow of the general depression has fallen; more heavily perhaps in the United States than here. It is a testing time which has made the enemies of libraries vocal and has also fortunately roused their advocates. On balance, optimism may prevail; and in that faith we wish our readers a happy new year.

Details

New Library World, vol. 35 no. 7
Type: Research Article
ISSN: 0307-4803

Access Restricted. View access options
Article
Publication date: 1 February 1985

Robert Dugan

Algermissen, Virginia, Penny Billings, Sandra Grace, Barbara Guidry, and John Blair. “Subminute Telefacsimile for ILL Document Delivery.” Information Technology and Libraries, I…

36

Abstract

Algermissen, Virginia, Penny Billings, Sandra Grace, Barbara Guidry, and John Blair. “Subminute Telefacsimile for ILL Document Delivery.” Information Technology and Libraries, I (Sept., 1982), 274–5.

Details

Collection Building, vol. 6 no. 4
Type: Research Article
ISSN: 0160-4953

Access Restricted. View access options
Article
Publication date: 1 September 1952

MID‐OCTOBER sees all library activities in process. The autumn and winter prospects are interesting and, in some senses, may be exciting. The autumn conferences have been held…

22

Abstract

MID‐OCTOBER sees all library activities in process. The autumn and winter prospects are interesting and, in some senses, may be exciting. The autumn conferences have been held, except that of the London and Home Counties Branch, which is at Southend for the week‐end October 17th to 20th, and is the third sectional conference to be held this month in addition to seven other meetings. These gatherings, at Torquay, Greenwich, Felixstowe, London (three), Tunbridge Wells and Leicester, show a fairly wide coverage of the lower part of Great Britain. The northerners had their go, so to speak, last month, in Durham and elsewhere, as we have previously recorded. The Programme of Meetings, 1952–53, arranged by organisations in the London and Home Counties Branch area, is a most convenient leaflet listing 33 meetings in the area. Every interest seems to be served, with two exceptions, and every L. A. member of whatever section may attend any or all of the meetings. The exceptions are the meetings of ASLIB and the Bibliographical Society. Any list of meetings for librarians would be improved if it noted all that interest them and these would be a useful, not extravagant, addition. London Library Intelligence, the editorship of which has been handed over by Mr. F. J. Hoy, who did it extremely well, to Mr. R. W. Rouse, Borough Librarian, Finsbury, E.C.1, does provide the required information we understand. It is perhaps too much to expect a list of all gatherings throughout these islands; or is it? There are 12,000 of us and, if only 50 attended a meeting once a year—a satisfactory number for discussion— there would be room for 240 meetings.

Details

New Library World, vol. 54 no. 3
Type: Research Article
ISSN: 0307-4803

Access Restricted. View access options
Article
Publication date: 1 July 2003

Arthur Jeffrey, Bruce Blitman, Jeanne D. Maes and Robert A. Shearer

Investigates conflict in the workplace and states that mediation is beneficial to both employees and employers. Suggests that managers should cultivate team communication, and…

2718

Abstract

Investigates conflict in the workplace and states that mediation is beneficial to both employees and employers. Suggests that managers should cultivate team communication, and collaborative problem‐solving skills in employees who serve on problem‐solving teams. Summarizes that managers who serve as mediators can learn the root cause of conflicts in organizations, and aid employees to deal with the problems.

Details

Equal Opportunities International, vol. 22 no. 5
Type: Research Article
ISSN: 0261-0159

Keywords

Access Restricted. View access options
Article
Publication date: 4 April 2019

Sinclear R. Ndemewah, Kevin Menges and Martin R.W. Hiebl

It is difficult to develop an overall picture of the practice of management accounting (MA) in farms and farm enterprises (FEs) because little research has been published on the…

1068

Abstract

Purpose

It is difficult to develop an overall picture of the practice of management accounting (MA) in farms and farm enterprises (FEs) because little research has been published on the topic, and these studies are mostly discrete and unconnected to the others. The purpose of this paper is to provide an overview of the available research, develop an explanatory framework for MA practices in farming entities and identify some major avenues for future research on the topic.

Design/methodology/approach

This paper uses systematic literature review methods. After an extensive database search and an examination of references/citations, 41 empirical journal articles published between 1964 and 2016 are identified, described and analyzed in this research paper.

Findings

The findings reveal that the practice of MA in farms is subject to information problems and that the empirical research on this topic largely lacks a theoretical explanation. Therefore, the explanatory framework of MA practices in farming entities reveals that these practices are subject to influencing factors such as familism, government farm policies, market competition, technological changes, the seasons and the weather/climate.

Research limitations/implications

The overall limited findings on the practice of MA in FEs indicate that caution should be taken when generalizing the current knowledge on the use of MA practices in other organizational forms to farming entities. Moreover, future research should draw on explicit theories to explain empirical results.

Originality/value

This paper is the first comprehensive literature review of studies on MA practices in farms and FEs.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

1 – 10 of 315
Per page
102050