In this paper I advocate and illustrate a new approach to the study of accounting measurement and disclosure that is strikingly different from the usual studies of disclosure in pure exchange economies. This new approach studies the “real effects” of accounting disclosure, arguing that how accountants measure and report firms’ economic transactions, earnings and cash flows to capital ma…
After decades of research, discussion, and debate, economists have finally acknowledged the importance, if not the primacy, of institutions as the bedrock of sustained growth and development. While policies can make a difference, recent econometric studies indicate that much will depend on the institutions that govern a country (Rodrik, Subramanian, and Trebbi 2002). Institutions, in this c…
In September 2005 we organized a conference at the University of Cassino, Italy, the aim of which was to explore ‘The Keynesian Legacy in Macro- economic Modelling’. In the postwar period, macroeconomic modelling of developed economies was mainly rooted in Keynesian theory up to the 1970s, when the failure of applied models to deal with stagflation led to a shift in economic theory towards …
Keynes’s General Theory of Employment, Interest and Money is undoubtedly regarded as the most important book on economics in the twentieth century, and this view would be shared, I think, by those who are wholly opposed to its teaching as well as by its adherents. Nearly 50 years after its appearance controversy still rages around its basic ideas and prescriptions, and I do not think that a…
This book provides a detailed treatment of micro econometric analysis, the analysis of individual-level data on the economic behavior of individuals or firms. This type of analysis usually entails applying regression methods to cross-section and panel data. The book aims at providing the practitioner with a comprehensive coverage of statistical methods and their application in modern applied m…
The goal of this book is to teach the reader the basic principles of the monthly accounting process, from the first step of developing a Chart of Accounts to the last step of issuing financial statements and tax reports.
The essays in this book have been collected and are presented here in the belief that ethical issues in accounting merit much more profound exploration and analysis than they have received so far in the United Kingdom.
The strength and structure of the Military Establishment of the United States are responsibilities of the American public expressing its will through Congress. Since the Army is an operating agency with but limited voice in the formation of national policy, it is incumbent upon departmental officials to submit accurate and meaningful reports to the public and its representatives if the…
When speaking about eBusiness as applied to the healthcare market, two questions arise immediately. First, what is eBusiness? Second, why is eBusiness in healthcare different from eBusiness in other industries? In this chapter, we shall give an overview of the foundations of eBusiness, explain the importance of eBusiness within the healthcare domain, and describe the peculiarities of the h…
“The EU Public Procurement Directives are hidden to most relevant actors behind the veil of the transposing national law. As a result the problem of unavailable damages remains defi ned by the national perspective. While considering the same problem, this book shifts the perspective to the point of view of EU law. What can EU law do in order to improve the effectiveness of damages for vio…
This book is about defence procurement and industry policy in small, advanced industrial economies. It is largely an exercise in applied economics but the contributions of legal and management scholars and defence procurement and industry policy practitioners will also be apparent throughout. The book inevitably draws on themes and analysis treated in the defence economics literature and r…
This study is about the macroeconomics of positive externalities or industrial spillovers around advanced production. It is a case study, using different methods to generalize from cases at the microproduction and market levels to economic value creation and macroeconomic growth. I use the Swedish military aircraft industry as an illustrative case, and in particular the major industrial pr…
French law stipulates that those who do not opt out of organ donation during their lifetime automatically become potential donors after death: The removal [of organs for transplantation] may be carried out if the person has not objected, during her lifetime, to such a removal. This objection may be declared by any means, and in particular by recording it in the appropriate automated nation…
The concept and understanding of brain death have evolved significantly over the past few decades. This entity has become more recognized as our ability to provide prolonged cardiovascular support to brain injured patients became more sophisticated. In parallel with these developments, organ transplantation became a reality with wider applications resulting in significant increase in demand…
Violent clashes between hostile forces have been the customary focus of published naval history. The significance of battles which shape political geography, the fascination of triumphs and failures of leadership, the drama of personal crises of courage and initiative, and the public's thirst for both national legend and vic~rious danger have all attracted writers overwhelmingly to the ric…
This book is written for the procurement and supply chain management professional needing reference to the working methods available today for use on the job. It also has in mind the newly appointed executive or the staff member with only a cursory knowledge of the workings of procurement and supply management. It provides, we trust, a complete compendium of the information that is require…
The seven essays in this volume address different issues related to green and innovation procurement as well as more general challenges in public procurement. These studies address both general, abstract problems of optimal public procurement and concrete cases of national or even local public procurement systems. The evidence that they present covers a broad spectrum of countries including…
Whether you believe it is the second industrial revolution or merely an over-hyped offering from the software industry,e-procurement is upon us.Something that has been around in various forms for more than ten years in a small way, has now accelerated to the point where 92% of the Fortune 500 companies say they are using it,or intend to use it.The statistics showing takeup and growth point …
This chapter examines whether differences in the efficiency of the use of indirect energy of Dutch arable farms are attributable to differences in management. To do so, Data Envelopment Analysis (DEA) was used to assess farm-specific efficiency scores for fertilisers — the input most important for energy conservation in crop farming. Next, using the concept of strategic management, the qualit…
The first section of the book covers those tasks that should be accomplished prior to the start of a business or as ongoing analysis after it has been founded. It accomplishes this objective in three chapters.