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…
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 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.
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…
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…
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…
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…
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…
Success is at the heart of any business. This puts sustainable, profitable Growth in corporate priority list on the top places, because the entrepreneurial Success will ultimately be secured in the long term. This is a challenging Goal to which all functions in the company have to contribute - even and in particular, the procurement function. Strategically wise internally and externally de…
Before examining the procurement process in detail, the latest philosophies adopted by major clients to implement their projects need to be considered because they are likely to affect substantially, at least in the immediate future, the project culture and the way in which clients manage their construction projects. Traditional methods of implementing projects have been replaced over the pa…
Procurement has long been, and remains, one of the most complex business processes. It can be approached in many different ways. Characterised by its novel cross-disciplinary project management approach, this new book covers more than the conventional themes of project solicitation and proposal evaluation. It builds on Procurement Systems: A Guide to Best Practice in Construction edited by…
When you start writing a book with ‘IT Procurement for SMEs’ as the title, you have a great fear that making it interesting is going to be a challenge. This was a needless fear; the problem was limiting the scope to make the task achievable and the book light enough to pick up. The real problem starts with the scope of the SME (small and medium enterprises) market.
A great many trade books addressing an organization's relations with its suppliers have appeared recently. Perhaps the most advanced is the American Keiretsu by Burt and Michael Doyle (Homewood, Ill.: Business One Irwin, 1993). Whether these books stress early supplier involvement, partnerships, alliances, strategic procurement, or supply management, all these themes require and expressly s…
A review of the past 40 years reveals that economic policymaking has been profoundly influenced by two major phenomena. In the 1960s and 1970s, the Keynesian "revolution" made its debut on the stage of economic policy and determined the actions of policymakers in the Western world. The last two decades of the past millennium intum were influenced by the phenomenon of privatization. While the …
The first successful human organ transplant in the United States was performed on December 23, 1954. On that date, a kidney was transplanted from a living donor who was an identical twin of the recipient. Since then, organ transplantation technology has improved enormously, with the principal source of that improvement being the discovery of new immunosuppressive drugs and the increased kn…
Procurement is an expensive process. The potential for waste and error is high. The potential for failing to meet people’s expectations is higher still. The process needs to be properly planned and managed. Whilst the Authority is well advised to have a team of trained specialists, an experienced individual should be identified to take responsibility for the management of the procurement…
This book consists of four parts which describe different aspects of the K-Method. The first part, “Introduction”, describes the K-Method using an example. This part tries to give the reader a feeling of how the K-Method and especially its price formulas work and what kind of advantages are to be expected. This part also describes the problems which could arise when a supplier begins to…
At present, problems of optimization of the interaction between nature and human society can be solved only by the joint efforts of a wide range of specialists. The elaboration and realization of plans of socio-economic development for individual countries and regions should be based on the principles of preservation of balance in the biosphere, biogeocenoses, landscapes and other natural com…
Léon Walras may rightfully be considered as one of the founding fathers of mathematical economics. Much of mathematical economics developed since Walras’s time has gradually become common knowledge in economics. This means that Walras directly and indirectly has had a marked influence upon our science as it stands now. It is therefore important to know how Walras came to his results, what…