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Business Environment Changes and its Influence on Managerial Accountants′ and Controllers′ Professional Competence: Empirical Study
Controller Developmental tendencies Management Accountant Professional Competence
2016/1/27
The article describes the outcomes of the project whose purpose is – on the base of “Draft for a common statement” – to state generally accepted requirements for professional competence of managerial ...
Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS#
Development Financial reporting IFRS Research
2016/1/27
This article looks at the very intricate and highly contentious issue of internally generated intangible assets as presented in the financial statements prepared under IFRS, with a special focus on re...
The Influence from the Past: Organizational Imprinting and Firms’ Compliance with Social Insurance Policies in China
Social insurance provision for workers Organizational imprinting Institutional logics
2016/1/26
Using a nationwide survey of randomly selec-ted manufacturing firms in representative Chinese cities,we examine how firms’ compliance with social insurance policies is shaped by their historical impri...
The Influence from the Past: Organizational Imprinting and Firms’ Compliance with Social Insurance Policies in China
Social insurance provision for workers Organizational imprinting Institutional logic
2016/1/20
Using a nationwide survey of randomly selec-ted manufacturing firms in representative Chinese cities,we examine how firms’ compliance with social insurance policies is shaped by their historical impri...
High Dimensional Influence Measure
Cook’s distance High dimensional diagnosis Influential obser- vation Lasso Marginal correlations Variable Screening
2016/1/20
Influence diagnosis is important since presence of influential ob-servations could lead to distorted analysis and misleading interpreta-tions. For high dimensional data, it is particularly so, as the ...
Who Takes You to the Dance?How Funding Partners Influence Innovative Activity in Young Firms
Who Takes You to the Dance Funding Partners Young Firms
2015/7/3
Drawing on institutional theory, we examine how the institutional logics of different types of funding partners influence young firms and their search for innovations. We test our hypotheses in a long...
Author-Level Eigenfactor Metrics: Evaluating the Influence of Authors, Institutions and Countries within the SSRN community
Body of Literature Measurement and Metrics Networks Rank and Position Research Motivation and Incentives
2015/4/27
In this paper, we show how the Eigenfactor® score, originally designed for ranking scholarly journals, can be adapted to rank the scholarly output of authors, institutions, and countries based on...
Do Friends Influence Purchases in a Social Network?
Marketing Network Effects Sales Power and Influence Social and Collaborative Networks Web Sites South Korea
2015/4/23
Social networks, such as Facebook and Myspace have witnessed a rapid growth in their membership. Some of these businesses have tried an advertising-based model with very limited success. However, thes...
Nameless+Harmless=Blameless:When Seemingly Irrelevant Factors Influence Judgment of (Un)ethical Behavior
Decision Choices and Conditions Judgments Ethics Law Behavior Cognition and Thinking
2015/4/22
People often make judgments about the ethicality of others' behaviors and then decide how harshly to punish such behaviors. When they make these judgments and decisions, sometimes the victims of the u...
THE INFLUENCE OF SEASON, FLOW REGIME, AND WATERSHED LAND USE AND LAND COVER ON NUTRIENT DELIVERY TO TWO RAPIDLY URBANIZING WATERSHEDS IN CENTRAL INDIANA, USA
land use land cover nutrient seasonal variation flow regime
2015/1/16
This study explores relationships between temperate stream geochemistry and watershed land cover in two temperate streams, Fishback Creek and School Branch Creek, located in a rapidly urbanizing area ...
Why let your sales force influence product prices(图)
sales force influence product prices enterprise
2014/8/19
From the outside, you might not notice the ongoing tension within many large businesses: the battle between salespeople, on the one hand, and marketers and product managers, on the other. Because the ...
Can food availability influence economic growth – the case of African countries
African dummy food crisis food security Africa
2014/7/9
There is a growing consensus that food security is vital to the general wellbeing of any economy, but a far less consensus on whether food security can spur economic growth in a country. Many economic...
Strategic HRM as process: how HR system and organizational climate strength influence Chinese employee attitudes
China high-performance work system human resource practices organizational climate strategic HRM work attitudes
2013/11/19
In contrast to the high-performance work systems literature that focuses on HR practices,
we follow Bowen and Ostroff in examining human resource management (HRM)
processes, specifically the strengt...
Strategic HRM as process: how HR system and organizational climate strength influence Chinese employee attitudes
China high-performance work system human resource practices organizational climate strategic HRM work attitudes
2013/11/19
In contrast to the high-performance work systems literature that focuses on HR practices,
we follow Bowen and Ostroff in examining human resource management (HRM)
processes, specifically the strengt...
Information-Theoretic Measures of Influence Based on Content Dynamics
entropy link prediction causality social networks
2012/9/18
The fundamental building block of social in uence is for one person to elicit a response in another. Researchers measur-ing a \response" in social media typically depend either on detailed models of h...