Download or read book A Multidimensional Model of Business Combinations written by Robert Harvey Sanborn and published by . This book was released on 1982 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Towards a Multidimensional Model of Power written by Michael Bourne and published by . This book was released on 2014 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The dissertation investigates the organizational basis of standard setting at the International Accounting Standards Board (IASB). The data come from texts constructed over the course of Phase II of the IASB's Business Combinations Project (2002-2007). Consideration is also given to secondary source material, including the extensive literature on accounting standard setting. Theoretically, the dissertation follows from Steven Lukes's multidimensional model on power (1974; 2005), which provides a robust basis for analyzing actors involved in overt conflicts, the issues they mobilize or avoid, and the systemic forces that shape their preferences. The dissertation makes a theoretical contribution by applying Lukes's model to expert-based standard setting at the IASB. To this end, the works of Harry Collins (e.g., 1975, 1985; 1992, 2000, 2001, 2010) are applied. Initial consideration is given to the association between the convergence project and developments in the transnational regulatory space. The analysis reveals that the IASB's efforts to promulgate International Financial Reporting Standards (IFRS) have been made in conjunction with economic globalization, the financialization of the market economy, and mounting American hegemony over global commerce. Consideration is subsequently given to the discursive construction of the IASB's organization. The argument is advanced that the stated configuration of the IASB's organization is intended to demonstrate to external authorities and the public that the IASB adheres to high standards of input, throughput, and output legitimacy. However, I suggest that the IASB exhibits a democratic deficit, which is conceived as the board falling short of fulfilling these standards.The ensuing empirical-theoretical work turns to an investigation on how multiple dimensions of power bore on the secretariat and the board's project for amending International Financial Reporting Standard 3 (IFRS 3, "Business Combinations"). Against the backdrop of the project, I argue that the IASB's mode of standard setting resembles what I conceive as "regulatory elitism," whereby the IASB reserved the right to adopt all proposals initially outlined in exposure draft 3 (2005) in the final version of IFRS 3 (2008) despite an overwhelming majority of constituents submitting comment letters to the IASB encouraging it to rescind the proposals. Of particular significance, accounting experts--conceived as senior accountants, auditors, financial executives, analysts, and so forth--rejected the proposals because the IASB failed to communicate what Collins and Evans call the requisite "specialist tacit knowledge" (2002, 2007) on how to apply the acquisition model in practice. Subsequent analyses of the data reveal that the secretariat and the board did not ameliorate the guidance on how to account for a business combination. I associate the IASB's inaction with two phenomena. First, I suggest that the IASB did not provide detailed procedures on how to apply the acquisition model owing to its institutional preference for fair value accounting, principles-based accounting standard setting, and converging IFRS with U.S. Generally Accepted Accounting Principles. To invoke the terminology Lukes applies in his analysis of the third dimension of power (1974; 2005), mobilization of the IASB's political bias gave rise to institutional inaction. Second, my investigation on the secretariat's work and the secretariat and the boards' formal deliberations in 2006 and 2007 highlights that they failed to elucidate how to apply the model, in part because they had yet to construct the expertise on operationalizing all facets of the acquisition model. An additional level of investigation emphasizes that the secretariat at the IASB played an important role in the amendment of IFRS 3. Its work not only shaped the construction of the IASB's technical agenda but also the rationales the board invoked to justify making specific decisions, such as spurning a comprehensive analysis of concerns expressed in 37 comment letters submitted to the IASB by actors in the cooperative sector. The episode is conceived as an empirical instance of what Lukes calls "nondecision-making" (1974; 2005). Based on this and other findings, the conclusion is reached that the IASB is not a monolithic institution. That is, the development of IFRS is not the exclusive domain of 16 board members. The unseen hand of the secretariat wielded substantial influence over the IASB's amendment of IFRS 3.

Download or read book A system analysis model of business combinations written by Ralph Robert Duersch and published by . This book was released on 1973 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Marketing Management written by Ralph Berndt and published by Springer Nature. This book was released on 2023-05-23 with total page 604 pages. Available in PDF, EPUB and Kindle. Book excerpt: For every company that is active internationally, a systematically operated cross-national marketing management is indispensable in order to secure its own existence in the long term. The rapid changes on many markets and in many countries also mean that professional information gathering and processing of market-relevant data must take place within the framework of international market research. Based on this data, market-oriented decisions have to be made within international marketing management in order to achieve operational goals. This book deals not only with the "classic" topics of international marketing, such as international market research and the international use of individual marketing instruments, but also with the various management sub-functions of planning, controlling, organization and human resources management in internationally active companies, each with a specific reference to marketing in the sense of market-oriented corporate management. The theoretically presented correlations are enriched by current data on the relevant framework conditions on international markets, empirical findings on the individual fields of action of international marketing management as well as numerous current examples from entrepreneurial practice. With this comprehensive presentation of international marketing management, the authors address lecturers and students as well as practitioners who deal with marketing issues in an international context.

Download or read book Dissertation Abstracts International written by and published by . This book was released on 1987 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Expert Cube Development with SSAS Multidimensional Models written by Chris Webb and published by Packt Publishing Ltd. This book was released on 2014-02-24 with total page 537 pages. Available in PDF, EPUB and Kindle. Book excerpt: An easy-to-follow guide full of hands on examples of real-world Analysis Services cube development tasks. Each topic is explained and placed in context, and for the more inquisitive reader, there also more in-depth details of the concepts used. If you are an Analysis Services cube designer wishing to learn more advanced topic and best practices for cube design, this book is for you. You are expected to have some prior experience with Analysis Services cube development.

Download or read book Business Intelligence written by Marie-Aude Aufaure and published by Springer. This book was released on 2013-01-17 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: To large organizations, business intelligence (BI) promises the capability of collecting and analyzing internal and external data to generate knowledge and value, thus providing decision support at the strategic, tactical, and operational levels. BI is now impacted by the “Big Data” phenomena and the evolution of society and users. In particular, BI applications must cope with additional heterogeneous (often Web-based) sources, e.g., from social networks, blogs, competitors’, suppliers’, or distributors’ data, governmental or NGO-based analysis and papers, or from research publications. In addition, they must be able to provide their results also on mobile devices, taking into account location-based or time-based environmental data. The lectures held at the Second European Business Intelligence Summer School (eBISS), which are presented here in an extended and refined format, cover not only established BI and BPM technologies, but extend into innovative aspects that are important in this new environment and for novel applications, e.g., machine learning, logic networks, graph mining, business semantics, large-scale data management and analysis, and multicriteria and collaborative decision making. Combining papers by leading researchers in the field, this volume equips the reader with the state-of-the-art background necessary for creating the future of BI. It also provides the reader with an excellent basis and many pointers for further research in this growing field.

Download or read book American Doctoral Dissertations written by and published by . This book was released on 1982 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book SAP BW Certification written by Catherine M. Roze and published by John Wiley & Sons. This book was released on 2003-01-21 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an overview to the exam's topics, including a "Need toKnow" list that identifies areas that must be understoodin-depth. Includes exercises that can be performed, usually with a smalltest BW server. Contains practice test questions that assess the readersknowledge of the current exam topics. Serves as a complement to the classroom training provided bySAP.

Download or read book Perspectives on Business Modelling written by Anders G. Nilsson and published by Springer Science & Business Media. This book was released on 1999-03-21 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the key issues presented here is bridging the communication gap between business leaders and IT experts in companies and public services. This is facilitated by combining different models for the development of corporate strategies, business processes and information support. The leading idea behind this book is to present different perspectives on business modelling, based on established theories and practical experiences. It thus offers advanced knowledge and relevant information on the key issues in business modelling for today's organisations.

Download or read book Comprehensive Dissertation Index written by and published by . This book was released on 1989 with total page 984 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Avatar Based Control Estimation Communications and Development of Neuron Multi Functional Technology Platforms written by Mkrttchian, Vardan and published by IGI Global. This book was released on 2019-12-27 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: Competition in today’s global market offers strong motivation for the development of sophisticated tools within computer science. The neuron multi-functional technology platform is a developing field of study that regards the various interactive approaches that can be applied within this subject matter. As advancing technologies continue to emerge, managers and researchers need a compilation of research that discusses the advancements and specific implementations of these intelligent approaches with this platform. Avatar-Based Control, Estimation, Communications, and Development of Neuron Multi-Functional Technology Platforms is a pivotal reference source that provides vital research on the application of artificial and natural approaches towards neuron-based programs. While highlighting topics such as natural intelligence, neurolinguistics, and smart data storage, this publication presents techniques, case studies, and methodologies that combine the use of intelligent artificial and natural approaches with optimization techniques for facing problems and combines many types of hardware and software with a variety of communication technologies to enable the development of innovative applications. This book is ideally designed for researchers, practitioners, scientists, field experts, professors, and students seeking current research on the optimization of avatar-based advancements in multifaceted technology systems.

Download or read book Handbook of Research on Social Entrepreneurship and Solidarity Economics written by Saiz-Álvarez, José Manuel and published by IGI Global. This book was released on 2016-05-19 with total page 635 pages. Available in PDF, EPUB and Kindle. Book excerpt: Education programs in social entrepreneurship helps to create and fill jobs devoted to developing the local economy, which has become a dual transfer strategy by which a virtuous circle occurs between a retrofitted educational system based on social entrepreneurship, and vocational students who are highly entrepreneurial. The Handbook of Research on Social Entrepreneurship and Solidarity Economics focuses on practical experience and theoretical models for popularizing the concept of social entrepreneurship as a critical element of economic growth. Emphasizing the ways in which social entrepreneurship benefits developing regions, small and medium enterprises, and low-income communities, this handbook of research is a pivotal reference source for professionals, academics, and graduate-level students in the fields of economics, business administration, sociology, education, politics, and international relations.

Download or read book On the Move to Meaningful Internet Systems OTM 2011 written by Robert Meersman and published by Springer Science & Business Media. This book was released on 2011-11-09 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The two-volume set LNCS 7044 and 7045 constitutes the refereed proceedings of three confederated international conferences: Cooperative Information Systems (CoopIS 2011), Distributed Objects and Applications - Secure Virtual Infrastructures (DOA-SVI 2011), and Ontologies, DataBases and Applications of SEmantics (ODBASE 2011) held as part of OTM 2011 in October 2011 in Hersonissos on the island of Crete, Greece. The 55 revised full papers presented were carefully reviewed and selected from a total of 141 submissions. The 27 papers included in the first volume constitute the proceedings of CoopIS 2011 and are organized in topical sections on business process repositories, business process compliance and risk management, service orchestration and workflows, intelligent information systems and distributed agent systems, emerging trends in business process support, techniques for building cooperative information systems, security and privacy in collaborative applications, and data and information management.

Download or read book Research in International Marketing RLE International Business written by Peter W Turnbull and published by Routledge. This book was released on 2013-04-02 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers problems which can be serious obstacles in international marketing but which are much less difficult in domestic marketing, such as cultural differences; the establishing and maintaining of relationships with customers’ and the special problems for firm strategy and organisation arising from the internationalisation process.

Download or read book Microsoft SQL Server 2012 T SQL Fundamentals written by Itzik Ben-Gan and published by Pearson Education. This book was released on 2012 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Readers will learn how to apply T-SQL fundamentals, create tables, and define data integrity, understand logical query processing and simplify code to go beyond the fundamentals with pivoting techniques and set grouping in this essential SQL server guide.

Download or read book Enterprise and Organizational Modeling and Simulation written by Joseph Barjis and published by Springer. This book was released on 2015-10-12 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the refereed proceedings of the 11th International Workshop on Enterprise and Organizational Modeling and Simulation, EOMAS 2015, held at CAiSE 2015, in June 2015 in Stockholm, Sweden. EOMAS was founded with the purpose to become a forum among researchers and practitioners to share their research and practical findings by encouraging the dissemination of research results under a more generic umbrella called enterprise engineering, which encompasses internal factors ranging from organizational complexity to intricacy of business processes and sophistication in workflows as well as external factors and uncertainties such as competition, politics, or the emergence of innovative technologies. The 15 papers presented in this volume were carefully reviewed and selected from 28 submissions. They were organized in topical sections named: enterprise conceptual modeling and simulation; enterprise modeling formal foundation; and enterprise optimization.