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Showing papers by "The Citadel, The Military College of South Carolina published in 2011"


Journal ArticleDOI
TL;DR: A review of the empirical literature on ostracism within the framework of the temporal need-threat model is given in this article, with a focus on the emotional and physiological aspects of ostracisms.
Abstract: Ostracism means being ignored and excluded by one or more others. Despite the absence of verbal derogation and physical assault, ostracism is painful: It threatens psychological needs (belonging, self-esteem, control, and meaningful existence); and it unleashes a variety of physiological, affective, cognitive, and behavioral responses. Here we review the empirical literature on ostracism within the framework of the temporal need-threat model.

323 citations


01 Jan 2011
TL;DR: In this article, the authors develop a model that explicates how an individual's cultural intelligence will affect the relationship between an international assignment experience and the development of a global mindset; and, they suggest that a moderator must play a role in the transformation of the international experience into a global attitude.
Abstract: A global mindset is argued to be critical for managers to develop their firms’ current and future international success. An international assignment is considered to be one of the most powerful means of developing a global mindset. The skill sets, cognitive complexity, and expanded networks resulting from an international assignment provide expatriates with unique and often tacit knowledge. Yet, every overseas assignment is not successful and not every foreign assignment results in the expatriate gaining a broadened perspective and enhanced skill sets. We develop a model that explicates how an individual’s cultural intelligence will affect the relationship between an international assignment experience and the development of a global mindset; and, we suggest that a moderator – cultural intelligence – must play a role in the transformation of the international experience into a global mindset.

81 citations


Journal ArticleDOI
TL;DR: In this article, the authors present six testable propositions to guide future research on the power of the trust building, interactive transformational leadership style women employ to succeed in corporate environments and which they further refine as entrepreneurs.
Abstract: Purpose – The purpose of this paper is to present six testable propositions to guide future research on the power of the trust building, interactive transformational leadership style women employ to succeed in corporate environments and which they further refine as entrepreneurs.Design/methodology/approach – The propositions are drawn from findings in the fields of management, entrepreneurship, organizational behavior, leadership, teamwork and trust.Findings – In organizational life, to move beyond outsider stereotypes, women employ collaborative behaviors to create a climate of trust in work teams. As managers and later as entrepreneurs, their leadership style yields a number of performance enhancing outcomes.Originality/value – Little research links the leadership style of women in organizations to their later entrepreneurial ventures. The propositions and recommendations for testing offered here provide several methods to carry out empirical and theoretical studies.

41 citations


Journal ArticleDOI
TL;DR: This study provides experimental, seasonal support for a fundamental tenet of Lozano's ‘carotenoids trade-off’ hypothesis and adds to a growing list of animal species that benefit immunologically from ingesting higher dietary carotenoid levels.
Abstract: Carotenoid-based colours in animals are valuable models for testing theories of sexual selection and life-history trade-offs because the pigments used in coloration are chemically tractable in the diet and in the body, where they serve multiple purposes (e.g. health enhancement, photoprotection). An important assumption underlying the hypothesized signalling value of carotenoid coloration is that there is a trade-off in carotenoid pigment allocation, such that not all individuals can meet the physiological/morphological demands for carotenoids (i.e. carotenoids are limited) and that only those who have abundant supplies or fewer demands become the most colourful. Studies of carotenoid trade-offs in colourful animals have been limited largely to domesticated species, which may have undergone artificial selection that changed the historical/natural immunomodulatory roles of carotenoids, to young animals lacking carotenoid-based signals or to species displaying carotenoid-based skin and bare parts. We studied the health benefits of carotenoids during moult in house finches (Carpodacus mexicanus), which display sexually selected, carotenoid-based plumage coloration. We manipulated dietary carotenoid availability during both winter (nonmoult) and autumn (moult) in captive males and females and found that carotenoid-supplemented birds mounted stronger immune responses (to phytohemagglutinin injection and to a bacterial inoculation in blood) than control birds only during moult. This study provides experimental, seasonal support for a fundamental tenet of Lozano's ‘carotenoid trade-off’ hypothesis and adds to a growing list of animal species that benefit immunologically from ingesting higher dietary carotenoid levels. © 2011 The Linnean Society of London, Biological Journal of the Linnean Society, 2011, 102, 560–572.

39 citations


Journal ArticleDOI
TL;DR: Data demonstrate that although cortisol continued to increase in the no-mouthpiece session, there was a significant decrease in cortisol in the No Mouthpiece condition 10 minutes postexercise.
Abstract: Research has suggested mouthpiece use during exercise results in an increase in muscle strength and endurance. However, the research is difficult to replicate, and the methodology suggested measures that were too subjective to determine a mouthpiece effect. Thus, the purpose of this study was to use an objective measure to determine a possible physiological mechanism occurring during and after exercise with mouthpiece use. A within-subjects design was used in which 28 division I football players, aged 18-22 years, performed 2 identical bouts of a 1-hour intense resistance exercise, with each subject being randomly assigned the use of a custom-fit mouthpiece either during the first or second session. During both exercise sessions, saliva was analyzed for cortisol at the following time points: pre-exercise, 25, 45, and 60 minutes of exercise, and 10 minutes postexercise. The results revealed a significant difference in cortisol levels with the use of a mouthpiece vs. no mouthpiece (p = 0.019) at 10 minutes postexercise. Additionally, although the expected increase in cortisol levels from pre to 10 minutes postexercise was present in the no-mouthpiece group (p = 0.01), no such increase was observed in the mouthpiece group. These observations are most likely because of the decrease in cortisol from post to 10 minutes post (p = 0.04) in the mouthpiece group. These data demonstrate that although cortisol continued to increase in the no-mouthpiece session, there was a significant decrease in cortisol in the no-mouthpiece condition 10 minutes postexercise.

29 citations


Journal ArticleDOI
TL;DR: This study is the first study to document this species' occurrence in Mexico and in the Atlantic Ocean and provides the first data on the diet and fecundity of S. muricata.
Abstract: We report new distribution and host records of the turtle barnacle Stephanolepas muricata Fischer. Ours is the first study to document this species' occurrence in Mexico and in the Atlantic Ocean (North Carolina, Georgia and Florida: USA). We also present the first record of S. muricata from olive ridley sea turtles, Lepidochelys olivacea (Eschscholtz). We discuss the physical and ecological characteristics associated with the specimens collected and present evidence suggesting the likelihood of chemical mediation between embedding coronuloid barnacles like S. muricata and host turtles. We provide the first data on the diet and fecundity of S. muricata.

27 citations


Journal ArticleDOI
TL;DR: In this article, social capital theory is used to argue that social capital is related to the speed of knowledge transfer within a multinational enterprise and that three dimensions of social capital, i.e. relational, dimensional, and cognitive, facilitate the transfer process and effect the rapidity of technology transfer.
Abstract: Purpose – The success of knowledge transfer very much depends on a company's ability to effectively manage their knowledge transfer process. The purpose of this paper is to argue that a critical component in understanding knowledge transfer in the international arena is the speed of that knowledge transfer (and those factors that influence that speed) within a multinational enterprise (MNE).Design/methodology/approach – In this paper, social capital theory is used to argue that social capital is related to the speed of knowledge transfer within an MNE. The three dimensions of social capital, i.e. relational, dimensional, and cognitive, facilitate the transfer process and effect the rapidity of technology transfer.Findings – The role of knowledge transfer speed in MNEs knowledge management has been neglected and, yet, the speed of knowledge transfer is critical for MNE organizations to build or maintain their competitive advantage. A critical component in understanding knowledge transfer in the internation...

25 citations


Posted Content
TL;DR: This paper explored the relationship between media freedom and entrepreneurial activity and found that a free press should increase entrepreneurial activity because it increases the flow of ideas and information, leading to both more new discoveries as well as an easier ability for entrepreneurs to market and sell new products and innovations.
Abstract: Entrepreneurship is the main engine of economic growth and prosperity. Previous research has explored both the factors that make individuals more likely to be entrepreneurs and the economic policies that foster entrepreneurial activity. In this paper we explore, for the first time, the relationship between media freedom and entrepreneurial activity. A free press should increase entrepreneurial activity because it increases the flow of ideas and information, leading to both more new discoveries as well as an easier ability for entrepreneurs to market and sell new products and innovations.

18 citations


Journal ArticleDOI
TL;DR: Lucy et al. as mentioned in this paper analyzed high-resolution echelle spectra of Deneb obtained over the five-year span of 1997 through 2001 as well as 370 Stromgren photometric measurements obtained during the same time frame.
Abstract: Deneb is often considered the prototypical A-type supergiant and is one of the visually most luminous stars in the Galaxy. A-type supergiants are potential extragalactic distance indicators, but the variability of these stars needs to be better characterized before this technique can be considered reliable. We analyzed 339 high-resolution echelle spectra of Deneb obtained over the five-year span of 1997 through 2001 as well as 370 Stromgren photometric measurements obtained during the same time frame. Our spectroscopic analysis included dynamical spectra of the Hα profile, Hα equivalent widths, and radial velocities measured from Si II λλ 6347, 6371. Time-series analysis reveals no obvious cyclic behavior that proceeds through multiple observing seasons, although we found a suspected 40 day period in two, non-consecutive observing seasons. Some correlations are found between photometric and radial velocity data sets and suggest radial pulsations at two epochs. No correlation is found between the variability of the Hα profiles and that of the radial velocities or the photometry. Lucy found evidence that Deneb was a long-period single-lined spectroscopic binary star, but our data set shows no evidence for radial velocity variations caused by a binary companion.

17 citations


Journal ArticleDOI
TL;DR: The observed patterns of differentiation indicate a phylogeography that exhibits an Appalachian Mountain discontinuity coupled with northward migrations along the Southern Atlantic Coastal Plain and into the Mississippi Alluvial Plain and may affect selection of germplasm sources for population reestablishment programs across pondberry's range.
Abstract: Pondberry, Lindera melissifolia, is an endangered and partially clonally reproducing shrub species found in isolated populations that inhabit seasonally wet depressions in forested areas of the lower Mississippi River alluvial valley and southeastern regions of the United States. With eleven microsatellite loci, we quantified population genetic differentiation and diversity among 450 genets in 10 locations distributed across pondberry’s range. We used estimates of F st and Jost’s D est to measure genetic differences between populations and between geographic regions. The largest pairwise regional difference was found between eastern and western regional population groups (F st = 0.23, D est = 0.67), with the northern-most population groups in each region exhibiting larger divergence from each other than the southern-most population groups. Genetic diversity was lowest in the Sand Pond Conservation Area (A e = 1.9, H e = 0.36), which was the northern-most pondberry population, and highest in the Francis Marion National Forest (A e = 4.1, H e = 0.69), although we identified only 17 genets in that admixed population. Following adjustments for estimated null allele frequencies, we identified heterozygote excess in four eastern populations and found no evidence for inbreeding in any population. The observed patterns of differentiation indicate a phylogeography that exhibits an Appalachian Mountain discontinuity coupled with northward migrations along the Southern Atlantic Coastal Plain and into the Mississippi Alluvial Plain. The genetic consequences of this proposed phylogeographical structure may affect selection of germplasm sources for population reestablishment programs across pondberry’s range.

14 citations


Journal ArticleDOI
TL;DR: In this article, the authors argue that China and India's increasing involvement will likely exacerbate, where it exists, the resource curse in sub-Saharan Africa, and that such involvement could help the curse spread wider and deeper into hereto-fore less-affected countries.
Abstract: India and China have dramatically increased their economic and commercial ties with sub-Saharan Africa during the past decade and a half, centered on mineral exploitation, although this is slowly changing. Many of the natural resource-rich states in sub-Saharan Africa suffer from the resource curse – the failure of resource-abundant countries to benefit from their natural endowments. China and India’s increasing involvement will likely exacerbate, where it exists, the resource curse in sub-Saharan Africa. In addition, such involvement could help the curse spread wider and deeper into heretofore less-affected countries. Key words: Economic development, resources, governance, trade, investment, economic growth, energy, international economics.

Proceedings ArticleDOI
17 Mar 2011
TL;DR: This paper investigates the effectiveness of the Active Constellation Extension method, and the Reserve Carrier Algorithm method through the use of simulations using Matlab software, and enhanced performance is demonstrated by using both techniques simultaneously.
Abstract: The recently published DVB-T2 standard provides for the use of two separate methods directed at reducing the signal peak to average power ratio. This paper investigates the effectiveness of the Active Constellation Extension method, and the Reserve Carrier Algorithm method through the use of simulations using Matlab software. Enhanced performance is demonstrated by using both techniques simultaneously.

Proceedings ArticleDOI
14 Mar 2011
TL;DR: Simulations are conducted comparing the frequency domain filter to wavelet domain filters on a variety of signals corrupted with additive Gaussian noise to compare the information cost of the signal as a predictor of the performance of the filtering process.
Abstract: This paper compares time series decomposition in the frequency domain via the discrete Fourier transform to time series decomposition in the wavelet domain via the Wavelet transform for the purpose of signal smoothing and noise removal. The information cost of the signal is computed as a predictor of the performance of the filtering process. Simulations are conducted comparing the frequency domain filter to wavelet domain filters on a variety of signals corrupted with additive Gaussian noise.

Journal ArticleDOI
TL;DR: In this paper, a new Banach module characterization of self-dual Hilbert C*-modules over von Neumann algebras is given, which leads to a generalization of the notion, and the theory, of W * -modules to the setting of σ-weakly closed operators on a Hilbert space.
Abstract: We give a new Banach module characterization of W*-modules, also known as self-dual Hilbert C*-modules over a von Neumann algebra. This leads to a generalization of the notion, and the theory, of W * -modules, to the setting where the operator algebras are σ-weakly closed algebras of operators on a Hilbert space. That is, we find the appropriate weak * topology variant of our earlier notion of rigged modules, and their theory, which in turn generalizes the notions of a C * -module and a Hilbert space, successively. Our w*-rigged modules have canonical 'envelopes' which are W*-modules. Indeed, a w*-rigged module may be defined to be a subspace of a W *-module possessing certain properties.

Journal ArticleDOI
TL;DR: In this article, the sharp-lined stars HR 6455 (A3 III, v sin i = 8.7 km s−1) and η Lep (F2 V, vsin i = 13.5 km s-1) were examined using high dispersion and high S/N (≥200) spectrograms obtained with CCD detectors at the long Coude camera of the 1.22m telescope of the Dominion Astrophysical Observatory.
Abstract: We examine the sharp-lined stars HR 6455 (A3 III, v sin i = 8.7 km s–1) and η Lep (F2 V, v sin i = 13.5 km s–1) as well as δ Aqr (A3 V, v sin i = 81 km s–1) and 1 Boo (A1 V, v sin i = 59 km s–1) to increase the number consistently analyzed A and F stars using high dispersion and high S/N (≥200) spectrograms obtained with CCD detectors at the long Coude camera of the 1.22-m telescope of the Dominion Astrophysical Observatory. Such studies contribute to understanding systematic abundance differences between normal and non-magnetic main-sequence band chemically peculiar A and early F stars. LTE fine analyses of HR 6455, δ Aqr, and 1 Boo using Kurucz's ATLAS suite programs show the same general elemental abundance trends with differences in the metal richness. Light and iron-peak element abundances are generally solar or overabundant while heavy element and rare earth element abundances are overabundant. HR 6455 is an evolved Am star while δ Aqr and 1 Boo show the phenomenon to different extents. Most derived abundances of η Lep are solar (© 2011 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim)

Journal ArticleDOI
TL;DR: In this paper, the authors presented extended analyses of β UMa (A 0mA1 IV-V), α Dra (A0 III), π Dra (B2 IIIs), and κ Cep (B9 III) which have previously been studied in this series.
Abstract: This paper presents extended analyses of β UMa (A0mA1 IV-V), α Dra (A0 III), π Dra (A2 IIIs), and κ Cep (B9 III) which have previously been studied in this series. α Dra is a metal-poor star while κ Cep has solar abundances. Both β UMa and π Dra are Am stars. Whenever possible, more accurate and precise gf values replace older values. High S/N (200+) and high dispersion Dominion Astrophysical Observatory spectrograms to the red of previously obtained spectra supplement the observations. The derived rotational velocities are 45, 25, 26, and 23 km s–1, respectively. These LTE fine analyses use the ATLAS9 and the WIDTH9 programs of R. L. Kurucz. The results of the extended and the previous analyses are in good agreement. Thus in the past decade a significant improvement in the system of gf values has not been achieved although for many lines there have been changes. The use of additional regions has increased the quality of some results (© 2011 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim)

Journal ArticleDOI
TL;DR: In this paper, case studies and audience response systems (clickers) were used with science undergraduates scheduled to attend library instruction sessions at The Citadel, the Military College of South Carolina.
Abstract: Case studies and audience response systems (clickers) were used with science undergraduates scheduled to attend library instruction sessions at The Citadel, the Military College of South Carolina. Each class session incorporated a relevant case study adapted from the University of Buffalo's National Center for Case Study Teaching in Science, and the author paced students through a series of multiple choice questions designed to require higher-order thinking processes (analysis, synthesis, and evaluation). Clicker devices were used to answer these questions anonymously and formed the basis of discussion related to scholarly sources of information, empirical research, plagiarism, and citation styles. This article describes some of the methods used to engage and sustain student participation during a typical fifty-minute class session.

Journal ArticleDOI
TL;DR: An open source product introduced in 2010 called GIST Gift and Deselection Manager (GDM) appears to fit the author's needs nearly exactly and is highlighted as an open source workflow option.
Abstract: Purpose – The purpose is to explore using databases of freely available electronic books as part of a library's collectionDesign/methodology/approach – The paper considered whether expensive discovery services, an OCLC product, or an open source product would be practical alternatives to the current labor‐intensive system usedFindings – An open source product introduced in 2010 called GIST Gift and Deselection Manager (GDM) appears to fit the author's needs nearly exactlyResearch limitations/implications – Since earlier Getting It System Toolkit (GIST) workflow products have a proven track record, the author would expect library students and practitioners to also experiment with the Gift and Deselection ManagerPractical implications – All can start using GDM anytime when they are ready, without spending any moneySocial implications – The paper highlights an open source workflow optionOriginality/value – The paper notes that the Gift and Deselection Manager was released on August 16, 2010, an event o

Journal ArticleDOI
TL;DR: In this paper, the results of a series of fine analyses based on Dominion Astrophysical Observatory long camera coude spectra with those of the same stars from the series of automated elemental abundance analyses by Hill (1995) and by Erspamer and North (2003) were compared.

Journal ArticleDOI
TL;DR: This paper introduced a per capita measure of research output to evaluate finance programs in a context that removes absolute size as a variable, and found that smaller programs in the field are frequently overlooked in traditional rankings.
Abstract: Rankings of finance doctoral programs generally fall into two categories: a qualitative opinion survey or a quantitative analysis of research productivity. The consistency of these rankings suggests either the best programs have the most productive faculty, or that the university affiliations most often seen in publications are correlated with institutional quality, which biases the rankings towards larger programs. The authors introduce a per capita measure of research output to evaluate finance programs in a context that removes absolute size as a variable. The results indicate that smaller programs in the field are frequently overlooked in traditional rankings.

Proceedings ArticleDOI
17 Mar 2011
TL;DR: In this paper, the authors generate test vectors for digital components from their VHDL behavioral models, prior to synthesis into specific gate level implementations, which allows test planning to proceed in parallel with the development process, rather than waiting until the design is complete.
Abstract: This paper discusses generation of test vectors for digital components from their VHDL behavioral models, prior to synthesis into specific gate level implementations. This allows test planning to proceed in parallel with the development process, rather than waiting until the design is complete. The test vectors are generated from behavioral fault models based on generalized functional faults that have been abstracted into the behavioral domain. The result is improved gate level fault coverage over previous behavioral fault models.

Journal ArticleDOI
TL;DR: It is shown the necessary conditions are sufficient for the existence of group divisible designs (or PBIBDs) with block size k=3 with three groups of size (n,2,1) for any n>=2 and any two indices with @l"1>@l"2.

Journal ArticleDOI
31 May 2011
TL;DR: The authors reviewed the contents of eleven well-regarded AIS texts through the framework of the IT knowledge components suggested by the International Federation of Accountants [IFAC] and found that current AIS text are addressing many of the IFAC broad areas of knowledge, although with varying emphasis on selected topics.
Abstract: The challenges for professors teaching the AIS course are numerous as the breadth of information technology [IT] topics to be covered continues to expand, leaving the question of which topics are of most importance. For the majority of AIS professors, the AIS text is the primary guide on these decisions. This paper reviews the contents of eleven well-regarded AIS texts through the framework of the IT knowledge components suggested by the International Federation of Accountants [IFAC]. The findings suggest that current AIS texts are addressing many of the IFAC broad areas of knowledge, although with varying emphasis on selected topics. The analysis presented here will be useful in determining not only which text may best fit the AIS professors needs, but also in identifying when supplemental materials may be required to provide additional topic coverage.

Journal ArticleDOI
TL;DR: McKesson & Robbins as mentioned in this paper is one of the earliest auditing cases to demonstrate that fraud is not limited to today's corporations and that there is, indeed, little that is new under the sun.
Abstract: Many cases have impacted how today’s independent auditor does the job of expressing an opinion on financial statements. Students taking auditing classes memorize the names and dates of the some of these cases, but rarely learn the facts of the cases or appreciate why the cases were so critical to advancing modern auditing standards. McKesson & Robbins is one of the earliest of these cases. Spanning more than a decade, two continents, two generations and at least four surnames, this case clearly shows students that fraud is not limited to today’s corporations and that there is, indeed, little that is new under the sun.

Proceedings ArticleDOI
03 Oct 2011
TL;DR: This research uses the COD (Classifier Output Difference) distance metric for measuring how similar or different learning algorithms are, and constructs a distance matrix from the individual COD values, and uses the matrix to show the spectrum of differences among families of learning algorithms.
Abstract: Many learning algorithms have been developed to solve various problems. Machine learning practitioners must use their knowledge of the merits of the algorithms they know to decide which to use for each task. This process often raises questions such as: (1) If performance is poor after trying certain algorithms, which should be tried next? (2) Are some learning algorithms the same in terms of actual task classification? (3) Which algorithms are most different from each other? (4) How different? (5) Which algorithms should be tried for a particular problem? This research uses the COD (Classifier Output Difference) distance metric for measuring how similar or different learning algorithms are. The COD quantifies the difference in output behavior between pairs of learning algorithms. We construct a distance matrix from the individual COD values, and use the matrix to show the spectrum of differences among families of learning algorithms. Results show that individual algorithms tend to cluster along family and functional lines. Our focus, however, is on the structure of relationships among algorithm families in the space of algorithms, rather than on individual algorithms. A number of visualizations illustrate these results. The uniform numerical representation of COD data lends itself to human visualization techniques.

Journal ArticleDOI
TL;DR: What libraries might be used for after machines become smarter than humans is considered, and how Vernor Vinge's novel Across Realtime and his essay “The coming technological singularity” inform possible library futures are considered.
Abstract: Purpose – This article aims to consider what libraries might be used for after machines become smarter than humans.Design/methodology/approach – The article considers how Vernor Vinge's novel Across Realtime and his essay “The coming technological singularity” inform possible library futures.Findings – Libraries might become havens for humans left out of the high‐tech future, or museums for defunct technologies, or vanish completely.Originality/value – The article expands discussion of the library's future beyond the foreseeable.

Journal ArticleDOI
TL;DR: Ehrbar et al. as mentioned in this paper proposed the Economic Value Added (EVA) metric as an alternative performance measure to evaluate the work of a firm's management and found that EVA is an effort to encourage managers and other employees to think and act as entrepreneurs rather than employees.
Abstract: The corporate world is continually striving to identify an effective means of evaluating management performance. Corporate concern over this issue stems from both the perspective of managerial compensation and maximizing shareholder value. Some companies have used such measures as returns on assets, equity, or investment. Some have relied on other measures like inventory management, trade credit management, or cash management. The common ground shared by these measures is that they rely on accounting measures of firm activity. The weakness of using such means to measure firm performance is that they are driven by a rule-based system, and anyone with sufficient understanding of the rules can manipulate the information to present the picture of the firm’s performance in a way that may not track with the reality of the firm’s performance. This does not suggest that managers will engage in such numerical fiddle-dee-dee; rather, it suggests that the opportunity to do so exists, and must somehow be incorporated into the shareholder’s interpretation of the reported performance. This situation leaves firms in the position of needing a better performance measure by which to evaluate the work of its management. One alternative performance measure offered to meet this need was introduced in the early 1980's by Stern Stewart and Company and is known as Economic Value Added or EVA®.(Ehrbar, 1998) The basic premise underlying EVA is an effort to encourage managers and other employees to think and act as entrepreneurs rather than employees.

Journal ArticleDOI
TL;DR: In this paper, the authors argue that the weakness of using such measures to measure firm performance is that they are driven by a rule-based system, and anyone with sufficient understanding of the rules ca n ǫmanipulate the information to present the picture of the firm's performance in a way that may be inconsistent with the reality of the firms performance.
Abstract: The corporate world is continually striving to identify an effective means of evaluating management performance. Corporate concern over this issue stems from both the perspective of managerial compensation and maximizing shareholder value. Some companies have used such measures as returns on assets, equity, or investment. Some have relied on other measures like inventory management, trade credit management, or cash management. The common ground shared by these measures is that they rely on accounting measures of firm activity. The weakness of using such means to measure firm performance is that they are driven by a rule based system, and anyone with sufficient understanding of the rules ca n manipulate the information to present the picture of the firm’s performance in a way that may be inconsistent with the reality of the firm’s performance. This does not suggest that managers will engage in such deception, rather it suggests that the opportunity to do so exists, and must somehow be incorporated into the shareholder’s interpretation of the reported performance.

Journal ArticleDOI
14 Mar 2011
TL;DR: In this article, Urroz enfocó en two cuestiones esenciales de El sueno del celta: politica y etica de Vargas Llosa frente al genocidio del Congo and el Putumayo a principios del siglo XX debido a las repetidas invasiones extranjeras y nacionales codiciosas del caucho o latex negro.
Abstract: Este ensayo se enfoca en dos cuestiones esenciales de El sueno del celta. En primer lugar, en la posicion politica y etica de Vargas Llosa frente al genocidio del Congo y el Putumayo a principios del siglo XX debido a las repetidas invasiones extranjeras y nacionales codiciosas del caucho o latex negro. En este sentido —se senala— la posicion vargasllosiana estara decididamente influida por el pensamiento del filosofo austriaco Karl Popper y la lectura de su obra cimera, La sociedad abierta y sus enemigos. En segundo lugar, este trabajo se da a la tarea de desentranar la forma helicoidal en que Vargas Llosa ha estructurado la historia de su protagonista, Roger Casement. Al lado del analisis formal, se explican las posibles razones por las cuales la tercera parte de El sueno del celta, “Irlanda”, tiende a ralentizarse. Entre ellas Urroz destaca un cierto abuso de la historia recabada en detrimento de la imaginacion creadora en el cuerpo de la narracion

Journal ArticleDOI
TL;DR: In this paper, the authors present a case study where a dean of the Augustine State University's School of Business Administration has been asked to develop online offerings as a prototype for the rest of the university.
Abstract: Dean Lynn, of Augustine State University's School of Business Administration, has been asked to develop online offerings as a prototype for the rest of the university. The decision he faced was whether to (A) take on the project alone or (B) make a ten-year commitment to a specialized vendor. If option B was selected, the further choice was whether to allow the vendor to handle everything short of instruction with a customized program or to handle only the marketing elements of the task. In the course of considering what to do, Dean Lynn was faced with the financial as well as the qualitative dimensions of the choice. The purpose of this case is to provide students a vehicle to explore the myriad considerations inherent in every organization's decision making process… qualitative as well as quantitative.