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Accounting for Stock Options: Measuring the Real Cost Through Time
Accounting for stock options is a controversial issue. The FASB recognized that the “intrinsic value” method, which had been used for years, failed to adequately account for the costs involved. To rectify the problem they suggested the use of a “fair value” method. Their proposal met with strong objections from […]
Dispute Resolution in the Korean and US Markets: A Comparison
Human interaction gives rise to conflict. This paper addresses general characteristics of Korean and United States culture relative to conflict resolution. In general, in the United States, conflict resolution is characterized by a win-lose philosophy. Americans approach disputes with an attitude that one party is wrong, one is right […]
A Simulation of the Future Economic Impact of Pension Rate Reductions
Pension rate estimates are important because they provide information to the market, and because they are useful in estimating future cash ?ows or for other analytical purposes. This is especially true now, because the economic environment has deteriorated to a point that many investors perceive increased uncertainty with respect to pension plans and the effect they have on future income. In […]
A Longitudinal Study of One Organization’s Culture: Do Values Endure?
Organizational members responded to four open-ended questions about the organization’s culture at two times, six years apart. Results of a content analysis of the responses indicated that organizational values remained stable, despite extensive changes in the top leadership of the organization coupled with environmental forces that were pushing for change in the organization’s culture. The categories of responses that emerged from the […]
An Explanatory Model and Measurement Instrument: A Guide to Supply Chain Management Research and Applications
The goal of this exploratory study is to establish an explanatory model and corresponding instrument to help further understand, and conduct research in the area of supply chain management (SCM). Constructs pertaining to SCM assimilation, SCM outcomes, and overall ?rm performance are operationally de?ned in terms of their dimensions and items. The business literature is utilized to help de?ne the constructs and […]
Third-Party Warehousing Selection: A Comparison of National and Regional Firms
Warehousing remains the most frequently outsourced logistics activity, but empirical research on the third-party selection process for warehousing remains scarce. The main goals of this research were to identify the most critical factors to customers during third-party warehousing selection and to compare the perceived performance levels of national and regional […]
