lap lambert academic publishing apr 2012 (Más de 2.700 resultados)

Taschenbuch. Condición: Neu. Neuware -Financial reporting quality has been under scrutiny especially after the collapse of major companies. The main objective of this study is to investigate the audit committee¿s effectiveness on the financial reporting quality among the Malaysian GLCs. In particular, the study examined the impact of audit committee characteristics (independence, size, frequency meeting and financial expertise) on earnings management in periods prior to and following the transformation program (2003-2009). The study is important as it provides additional knowledge about the impact of audit committee¿s effectiveness on reducing the earnings management, and assist practitioners, policymakers and regulators such as Malaysian Institute of Accountants, Securities Commission and government to determine ways to enhance audit committee¿s effectiveness and improve the financial reporting of GLCs, as well as improving the quality of the accounting profession.Books on Demand GmbH, Überseering 33, 22297 Hamburg 92 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -Corporate Social Responsibility (CSR) reporting is similar in traditional financial accounting in the sense that it gives an account of the doings of a company over a given period of time, traditionally a year. This report is usually available to the general public, however, it differs from traditional financial accounting in that even a publicly listed company is not obligated to produce such a report. Currently, CSR reporting is still based on voluntary service. This research has been conducted due to the rising importance ¿ or trend ¿ of Corporate Social Reporting in order to assess how to properly report a company's doings in order to produce the maximum value for both the company and its stakeholders. As a result of the research, the thesis comes to the conclusion that there is not a single way to properly report CSR, but rather a multitude of different ways in which companies can properly report such, and, thus, both create value for their stakeholders, and the company itself. As a conclusion, the paper explains that reporting depends on many different factors, such as time, strategy, audience, industry, etc.Books on Demand GmbH, Überseering 33, 22297 Hamburg 80 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -This paper investigates the existence of the accrual anomaly on the Dutch stock market. It documents that there is statistical evidence to accept that the cash flow component of current earnings is significantly more persistent than the accrual component of current earnings with respect to future earnings. Applying a trading strategy this paper shows that a significant abnormal return can de made by constructing a portfolio consisting of firms with relatively low accruals. However, contrary to U.S. findings, a hedge return consisting of a long position in low accruals firms and a short position in high accruals firms (hedge portfolio) generates neither substantial nor statistically significant returns.Books on Demand GmbH, Überseering 33, 22297 Hamburg 64 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -Experimental design and simulation modeling are not commonly used methods in determining economic feasibility of investment projects. However, the advantage of integrating those sciences was taken to perform feasibility study on mushroom project which has non-deterministic parameters. Therefore, a set of experiments (scenarios) were obtained from feasibility parameters and performed using a simulation model. The best scenario was selected according to the highest Net Present Value. Mushroom project proposed in this study introduces a new local industry to Gaza Strip. This project is quietly important; it constitutes a new high nutritional value food for the people of Gaza, and provides a fair source of income to many needy families. Further, mushroom cultivation process is assigned to women and housewives, which would greatly increase women role in society.Books on Demand GmbH, Überseering 33, 22297 Hamburg 112 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -Relationship marketing has gained significant consideration is hospitality industry as relationship with customers is crucial for this industry. Due to the growing internet popularity hoteliers are understanding high importance of online communication channels and make substantial investments in its development. This book presents results of an empirical research in online relationship marketing development in hospitality industry. The researches in this topic are not that numerous and in majority authors do cover separate elements of online RM. And there is still no works presenting holistic view of the whole scope of online relationship marketing elements in hospitality industry which is exactly the goal we set for this book.Books on Demand GmbH, Überseering 33, 22297 Hamburg 68 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -Homelessness has been a growing social issue in the United States. This book takes an in-depth look at the individuals who face homelessness, and their difficulty in obtaining basic resources of everyday life. Self-esteem, stress levels, and social participation are discussed. Specifically, leisure as an occupation, was examined in the homeless population. A multiple series leisure workshop was conducted at a homeless shelter to determine the therapeutic benefits of leisure occupations in homeless populations. Results and recommendations for future involvement with promoting leisure engagement with persons experiencing homelessness are discussed.Books on Demand GmbH, Überseering 33, 22297 Hamburg 64 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -This book draws on the component of a two-phase study (2007 and 2008) that examined the linkages between community participation in decision making when it comes to the access to basic services such as electricity supply and its pricing mechanism, impact towards poverty reduction in the previously disadvantaged communities within eThekwini Municipality. It also attempt to reveal inequality between the previously disadvantaged majority and inheritors of spoils of apartheid in the highly celebrated democratic era. This book attempts to reveal the challenges faced by the vulnerable communities in access to energy in post apartheid era by looking at some of the surroundings area of eThekwini Municipality. Lastly, it also looks at the manner in which government through its institution in meeting challenges faced by the marginalised community.Books on Demand GmbH, Überseering 33, 22297 Hamburg 92 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -Growing demand for water services in Kenya's urban slums has for long been addressed through various interventions by NGOs, CBOs and informal small-scale water vendors. With the water sector reforms in Kenya, there is now emphasis on strengthening the pro-poor focus of the sector. With this, institutions have been established to formalize water services: licensed water service providers (WSPs) in large towns; a national WSP regulator namely the Water Services Regulatory Board; and a WSP pro-poor financier namely the Water Services Trust Fund. This study assesses the influence of formalized water provision on the quality of life of urban slum dwellers. It explores the perceived impacts of an operational pilot water project implemented in 2009 by Nairobi Water and Sewerage Company in Kosovo village of Mathare slum, with funding from the Water Services Trust Fund. Variables under review in the study are affordability of water, access to water, quality of water and the water utility's pro-poor focus in water provision. The research findings could act as benchmark to guide the formalization of water services by licensed water utilities in similar urban informal settlements of Kenya.Books on Demand GmbH, Überseering 33, 22297 Hamburg 104 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -The book examines the efficiency of Austrian and Hungarian international development aid policy along the EU motto ¿Delivering more, better and faster¿, looking at the institutional structure and management, the quantity and quality and the geographical and sectoral allocation of the aid funds. The research finds that Austria, despite a number of achievements thanks to a reform of its development policy, still faces problems with the co-ordination of the activities of its various actors and with elements that inflate the genuineness of its aid. Besides, the level of its Official Development Assistance falls short of the country¿s economic capacities, resulting in a low visibility of the country in its partner countries and the donor community. Hungary, being yet in the phase of seeking and shaping its donor profile and institutional structure, struggles with easing the tensions between its restricted aid budget and the international expectations. It should, on the one hand, increase the volume of its bilateral development aid funds, on the other, concentrate on a fewer number of partner countries and sectors in order to ensure a higher degree of efficiency of the aid it provides.Books on Demand GmbH, Überseering 33, 22297 Hamburg 64 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -One issue that has generated so much debate as to its compatibility with the right to life is euthanasia. Euthanasia has a robust database of record in history. It is the ¿intentional¿ shortening of a patient¿s life by an act or omission as part of his medical care. Whether this practice is legal or justifiable still remains an object of controversy in different countries of the world. The issue however is different in the Netherlands where euthanasia has been legally supported provided that it is carried out within the ambit of a local law enacted for that purpose. Much has been written on euthanasia and its compatibility with the right to life and the debate it has generated is inexhaustible. The practice of euthanasia in the Netherlands may be arguably reasonable in deserving cases. However, its aim is to ¿terminate¿ and not to ¿protect¿ life. This work therefore concludes that the legalization of euthanasia in the Netherlands when considered on technical grounds, and casting away all sentiments, is nothing but a violation of the sacred provisions of the right to life as contained in the ECHR and ICCPR to which the Netherlands is a party.Books on Demand GmbH, Überseering 33, 22297 Hamburg 72 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -In Today's world, many organizations are investing abundant resources to strengthen their Human Resources, gathering a team of professionals and highly experienced staff to ensure the best possible performance and thus increased value for both the stakeholders and stock holders; But with this comes a great challenge, the ever so demanding task of fulfilling the needs of the staff in all levels on one hand, and on the other, closely monitoring the expense at which the companies are facilitating these demands. Moreover, the political situation in many of the oil-producing countries has been an issue for the top level management of International oil companies. At the time of terminating a project and/or evacuating a country, there are various legal issues that needs to be addressed before taking any of its evacuations steps. These reasons amongst many others portrays a great demand of a strategic outsourcing plan, that not only gives the staff the job security, the financial stability, insurance and benefits that they need, but also, provides company with a liability-free domain for operating. This Academic work studies the application of Strategic outsourcing of Human Resources.Books on Demand GmbH, Überseering 33, 22297 Hamburg 120 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -The Supreme Court has recently adjudicated some crucial issues regarding criminal matters and constitutional jurisprudence. The Court expanded the constitutional authority vested in Congress, provided defendants with constitutional remedies and protections, indicated that even a substantial amount of publicity surrounding a trial does not warrant a change of venue, left defense attorneys in awe of their new-found obligations, and settled important divisions among the U.S. circuit courts of appeal. Skilling v.US revealed that a change of venue based on a claim of a tainted jury pool presents a difficult, if not impossible task, for criminal defendants. Padilla expanded the Sixth Amendment in determining that deportation is a unique consequence because of the substantial impact on the lives of non-citizens. Holland determined that the time limitations imposed by Congress are subject to equitable tolling. Graham held that a sentence of life in prison without the possibility of parole is cruel and unusual when imposed on a minor for the commission of a non-homicidal offense. Comstock presented the Court with the opportunity to expound on the breadth of the Necessary and Proper Clause.Books on Demand GmbH, Überseering 33, 22297 Hamburg 68 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -The issues of poor financial and administrative records management systems in the sub-counties of Sub Saharan Africa, despite the initiatives to improve upon them, have been of great concern to many Local Governments. This has given rise to a critical question: Could the failings be systemic and corporate because the Records Managers seem to be unaware of the scale and nature of the problems From the field experiences from both users and managers of the records management systems; the financial and administrative records are available at sub-counties, users know very well the role of records management in service delivery and how records can be used to harmonise service provision. Then what causes the problems inherent in the existing Financial and Administrative Records Management systems Books on Demand GmbH, Überseering 33, 22297 Hamburg 100 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -Despite the efforts and strategies geared towards women in realizing property rights in terms of empowerment, participation and decision making in the global context today many African societies are still characterized by social economic and political inequalities between men and women. This situation is worse on land rights in rural areas where culture is being regarded as a daily routine that provide the basis and ways in which this right is given to particularly on gender basis even if these ways are oppressive and discriminative. This study focuses on women and land ownership rights. An attempt has been made to examine the contexts in which the state laws and policies give women rights to own land. With a special use of Rights based Approaches theory and some feminist perspective, the study has articulated some reasons as to why women land rights are not fully realized at a village and clan level in Kilimanjaro region with a focus on Moshi Rural in Tanzania. A qualitative research methodology was the main tool for generating research materials during the research process.Books on Demand GmbH, Überseering 33, 22297 Hamburg 120 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -The intention of this paper is to analyze the impact of a threat environment in the creation of a hi-tech cluster through the development of an independent defense industry. In order to conclude the implications of a military industry in the development of a hi-tech cluster, it was studied the case of the evolution of Israel¿s defense industry into a diverse hi ¿ tech industry (Silicon Wadi). As it will be presented in this study, the major implication of having an independent defense industry is that it creates a path dependency in the military sector and if it¿s handled correctly through the cooperation between academia, military forces and business sectors it will be possible to create transitions of this technologies into civilian applications, diversifying the entrance of resources and creating an entrepreneur environment.Books on Demand GmbH, Überseering 33, 22297 Hamburg 52 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -People often take for granted their trade unions and negative feelings are regularly aimed at them. Have you ever considered how our perceptions change about them during an economic crisis The literature doesn¿t always cohere with our actual thoughts. Whilst the trade union evolution in Ireland was always an extremely strong one, the 21st century has seen a shift in power to the employer. Extensive research shows that our feelings can significantly change when a union¿s voice is weakened and their power is suddenly taken away from them. Using formal interviews with both the union and the worker and also a sample of questionnaires distributed to public sector worker, we come to some drastic conclusions regarding how satisfied these workers actually are with the representation of their trade unions. We discover some major problems facing the unions and seek to find out how they can over-power the employer once again. Unions need to change with the times and they face some difficult decisions as they progress into the future. The main question is ¿Are they capable of satisfying the needs of their members during the worst economic disaster to in the history of the island of Ireland 'Books on Demand GmbH, Überseering 33, 22297 Hamburg 108 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -How should a country change its institutions to achieve social and economic development This question cannot be answered from a purely economic view; instead, it must be understood within a wider perspective where institutional change requires affecting the whole political-economic system. To address these issues, in this book, we develop a simple model to explain how multiple institutional equilibria could arise in a small open economy, studying how the distribution of political power among four different kinds of agents (capitalists, skilled workers, unskilled workers and ¿grabbers,¿ which are rent-seeking elites, endemic in many underdeveloped countries) could generate either a productive or a rent-seeking equilibrium. As the distribution of political power in a society is so crucial to understanding institutional equilibria, the second part of the book is dedicated to apply the concept of networks to explain this distribution. For that, a game theoretic model is formulated in which both the occurrence and success of an uprising by the citizens against a dictator depend on the characteristics of the communication network that connects the citizens.Books on Demand GmbH, Überseering 33, 22297 Hamburg 92 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware Books on Demand GmbH, Überseering 33, 22297 Hamburg 72 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -In Bangladesh, historically, land revenue (LR) had been the principal source of the Government's earning. In course of time, the revenue has, however, lost its significance in terms of LR-GDP ratio and has created some problems to the earnings of Government exchequer. Major problems relating to land and revenue there from have emanated from litigation. This study mainly discusses with the financial and institutional aspects of land administration. Almost every chapter focuses on the poor institutional structure of land administration and their poor collection of revenues. For this purpose, five years financial statement of one upazilla (sub-district) and two years financial statement of the district have been analyzed to know the financial discrepancies. Moreover, to know about the financial losses occurred for land related litigations, data from different courts have also been collected. Beside these, a critical perusal of the secondary sources including books, journals, articles, reports, newspapers, maps, archival materials, official publications and documents, unpublished thesis, websites etc. have been used.Books on Demand GmbH, Überseering 33, 22297 Hamburg 120 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -Many studies indicate the financial liberalization can stimulate financial center development. In Pakistan, the banking sector dominants its financial industry. Therefore, in order to become a global financial center, Pakistan government embarked on a financial liberalization program to liberalize access to Pakistan¿s domestic banking market to create a stronger and more competitive banking environment in the face of globalization trends. These reforms have led to a resilient banking sector in the country.This research is highly recommended for the students of Economics and Corporate Governance, as it details a lot about economic issues and good governanceBooks on Demand GmbH, Überseering 33, 22297 Hamburg 104 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -National Identity Card (NID) as a legal identity promises a host of goods that have tremendous potential to improve people¿s lives. National ID cards are touted to provide greater access to services, benefits, and opportunities; greater protection of human rights and security; a more legitimate and equitable distribution of public resources. This book is an attempt to explain as to how NID has contributed to the political dimension of governance by helping smooth power transition through election, conflict resolution, and consensus-building. It also analyzes how NID has helped to establish social equity and inclusiveness, management of diversity, broad-based legitimacy and protection of vulnerable groups in the context of Bangladesh. Apart from NID¿s contribution to ensure improved political governance, this book also seeks to demonstrate how NID is currently contributing to various dimensions of improved economic governance in Bangladesh.Books on Demand GmbH, Überseering 33, 22297 Hamburg 112 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -This book reviews the different aspects of implementation of the decentralized health reforms in Kurdistan region, Iraq such as: preparation and planning; policy formation; the approach to introducing these reforms; difference in approach among different districts; problems during implementation, different strategies for coping with these problems, and recommendations for future development of these reforms. Many problems arose during implementation, including lack of trained and experienced staffs; scarcity of modern buildings; inadequate financial resources; problems in communication; unclear boundaries of authority between districts and the centre; lack of supervision and monitoring from the centre; shortage of medical and other service equipment, and political interference in the implementation of these reform. Several recommendations were made for the future development of these reforms such as: increasing experienced and trained staff, opening local branches of all central departments in these districts, more use of information technology, better supervision and monitoring from the centre, and more coordination and cooperation between these districts and the centre.Books on Demand GmbH, Überseering 33, 22297 Hamburg 92 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -This study analyze the media coverage of the conflict in Darfur, Sudan and how it was framed in both the Sudanese newspapers and the social media. Although the armed conflict started only a few years ago between rebels demanding social and political changes and the central government in Khartoum, but the consequences of such conflict are horrible, millions were forced to leave their villages, thousands were killed, and many allegations of terrible violations for the basic human rights including torture, rape, and kidnapping. The content analysis for a purposive sample of Sudanese newspapers and the NGOs and the human rights activists¿ videos discovered a huge gap between how each of them framed this conflict type, its cause/s, the responsibility, and the suggested solution/s. The Sudanese newspapers tend to frame the issue as rebel movements using foreign aid to achieve the agenda of Sudan¿s enemies which include dividing Sudan to many small countries, and taking over its natural resources, especially oil. While the dominant frame used in social media tend to frame the issue as a genocide crime committed by Arab militia ¿the Janjaweed¿ against the Black-African tribes in DarfurBooks on Demand GmbH, Überseering 33, 22297 Hamburg 116 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -Historically, government imposed conservation models have negatively impacted local communities. In countries such as Ghana, pressing social-economic issues often are at odds with conservation goals. In searching for solutions to the poverty-conservation nexus, ecotourism development can be seen as a palatable compromise for encouraging community participation in habitat and biodiversity preservation. There is an emerging model of community-based conservation using ecotourism development to provide local benefits. This book reports on a 3 month case study at the ecotourism business in the Boabeng-Fiema Monkey Sanctuary in Ghana, West Africa. The research took the form of literature review, participant observation, secondary data review, and informal interviews. Drawing on contemporary ecotourism development knowledge the book concludes with recommendations that include grass roots capacity building designed to empower community members; education about and implementation of accepted administration practices; engagement with academics to expand local knowledge regarding wildlife behaviour and management practices aimed at reducing human-wildlife conflict; and employee development.Books on Demand GmbH, Überseering 33, 22297 Hamburg 84 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -50 years after the independence of the Belgian Congo, the various sections of this work approach an analysis of the economic reconstruction of the country and the role that Belgium still plays in its former colony, whether they are economical, political or symbolic. The Democratic Republic of Congo is the most populated country of central Africa. The DRC is well-known for the extreme richness of its soils and sub-soils. Through its history, the DRC did not reach the development level it should have due to a lot of mismanagement and a culture of personal interests. Many countries are settled in the DRC, thirsty by the strategic stake the country represents. In June 2010, the King of Belgium has been to the ceremony of the 50th anniversary of the independence of the DRC. Both countries have this feeling that there is still a link between them and Congolese population is very careful about what their former colonizers think. It remains there a feeling of dependence regarding Belgium and both countries are not yet healed from this independence. Both countries have to have adult relations and to restart co-operation treating each other as an equal to think about the future.Books on Demand GmbH, Überseering 33, 22297 Hamburg 108 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -Representation of the woman in advertisements is a signifying practice especially in the discourse like print media and billboard whereas advertisements are the main tools for the consumer world to launch or introduce a product to the consumer. It involves a certain system of representation to make the message persuasive and attractive. This paper identifies the regressive and progressive politics inherent in the representation of women. On the one hand, it shows how some print and billboard advertisements threaten the existence of woman as women are presented eroticized, domesticated, stereotyped, and thus vulnerable to male gaze as well as commodification. On the other hand, this representation may forward ¿Female empowerment¿. Celebration of femininity and re-conceptualizing femininity can be seen as a tacit resistance against patriarchal domination. However,this research aims at making them conscious about the fact of this kind of representation and focusing some advertisements which can be encouraging and at the same time empowering against their threatening politics of representation.Books on Demand GmbH, Überseering 33, 22297 Hamburg 92 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -Despite the rapid growth of modern media in this world, indigenous communication systems have still a considerable significance in conflict resolution, peace building and democratization. This book provides that in indigenous conflict resolution systems, the community mostly employs the win-win approach on which there is neither a looser nor a winner, but issues are compromised for mutual gain. Moreover, it was found that traditional communication systems seem to be more appropriate than the modern ones or the court in resolving conflict. This is so, because they are not easily exposed to bribery, are good at bringing sustainable peace, and they are more helpful in time management. The author strongly believes that this book will be especially so worthy to professionals in journalism and communications field and peace and security studying areas or any one else who may be bearing in mind the merit of indigenous communication systems in peace building and promoting democracy.Books on Demand GmbH, Überseering 33, 22297 Hamburg 84 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -The role of human rights in democracy advocacy is a recent addition to the more established theoretical debates on democracy and democratisation. In the new but growing debates on the influence of human rights networks, both domestic and international, democratisation came up as the area where human rights have had a considerable influence. This monograph examines how human rights issues and organisations working to promote human rights changed the context of democratisation in one of Africäs most fragile states. It also explores the interface between the global appeal of human rights and domestic struggle for the opening of democratic spaces in Nigeria as encapsulated in the activities of a local organisation which enjoys a global reach and influence. The author makes a powerful case for a reinvention of the political space with the active engagement of non-governmental or informal actors in national political contests.Books on Demand GmbH, Überseering 33, 22297 Hamburg 64 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -Women in Kenya have a long history of organizing themselves into formal and informal associations. Although it has taken different forms throughout history and has faced periods of strong opposition or co-optation, there is a vibrant women¿s movement in Kenya. Sheria, Shambas, and Sugar Daddies examines the role that the government, national women¿s organizations, and individual women have played in shaping the context in which women negotiate their status in society. Kenyan women are virtually left on their own to develop strategies for coping with difficult economic circumstances. Kenyan women at all levels of society are resourceful, innovative, and industrious; however, the coping mechanisms they employ to meet their needs and the needs of their families often develop as a result of extremely limited alternatives. Because of the drive among women to strive for lives and livelihoods that are satisfying and are negotiated on their own terms, the potential exists for the women¿s movement to make more efforts to bridge the gap between national-level activism and women¿s lived realities.Books on Demand GmbH, Überseering 33, 22297 Hamburg 116 pp. Englisch.

Taschenbuch. Condición: Neu. Neuware -The women in Uttarakhand played an important role in addressing the development issues be it a reformation of state or protecting environment .The steps taken by them has got a national recognition. The women in Uttarakhand has crossed the reservation from 33% to 40 %.Despite the positive facts and figure the women has faced problems addressing the social issues in the region. The majority of the women representatives from various sector are without training, orientation and technical knowledge. They are manipulated by bureaucrats, politicians and dominant power brokers in the villages. Most of the Women Representatives faced the problems of non cooperation from the officials. These problems have slowed the pace of developmental works and also elected representatives to fully participate in the development sector. Needless to say that the women were not meant to be representatives as the rest of the members, instead they were meant to be co-opted.Books on Demand GmbH, Überseering 33, 22297 Hamburg 116 pp. Englisch.