Robert S. Kaplan

TL;DR: In this article, the binding energy of Si donors, 29.0 meV, is much smaller than that of residual donors, in agreement with transport measurements, thus suggesting donor spectroscopy as a useful technique for defect/impurity qualitative analysis.

TL;DR: It is not the proper role of accounting standards to distort executive and employee compensation by subsidizing one particular form of compensation and no other, the authors argue, and companies should choose compensation methods according to their economic benefits--not the way they are reported.

TL;DR: Hong et al. as mentioned in this paper analyzed a sample of pooling-of-interests mergers in the 1954-1964 period, and found no abnormal price movements in the period surrounding the merger or the earnings announcements immediately after the merger.

TL;DR: In this article, the authors define strategy as "selecting the set of activities in which an organization will excel to create a sustainable difference in the marketplace." The sustainable difference can be to deliver greater value to customers than competitors, or to provide comparable value, but at lower costs than competitors.

TL;DR: Improved management accounting systems can be designed: 1) for operational control, to motivate the learning and improvement activities for managers and employees, and to provide feedback on the efficiency of operating processes; 2) for activity-based costing, to calculate accurately the profitability of individual products and customers; and 3) for capital investment decisions, to guide decisions on acquiring advanced technological capabilities as mentioned in this paper.