6,596 research outputs found

    UMSL Bulletin 2023-2024

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    The 2023-2024 Bulletin and Course Catalog for the University of Missouri St. Louis.https://irl.umsl.edu/bulletin/1088/thumbnail.jp

    Southern Adventist University Undergraduate Catalog 2022-2023

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    Southern Adventist University\u27s undergraduate catalog for the academic year 2022-2023.https://knowledge.e.southern.edu/undergrad_catalog/1121/thumbnail.jp

    Public sector accounting and financial management in the context of a developing country: an empirical study of the Volta River Authority in Ghana

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    Using the Volta River Authority, a major Ghanaian corporation responsible for the generation and distribution of electricity in Ghana and neighbouring countries, as a case study, this thesis seeks to gain an empirical understanding of the nature and effectiveness of accounting and financial management systems in the context of a public sector organisation in a developing country. The principal rationale of the thesis is an attempt to substantiate and illuminate major issues and concerns about the nature of accounting and financial management systems in public sector organisations of developing countries today. The thesis problematises an overly simple view that developing countries have deficient accounting and financial management systems in their public sector organisations. The methodological, epistemological, and ontological orientations of the thesis are consistent with what Chua (1986) labels the ‚Äúinterpretive‚ÄĚ paradigm. A recognition of multiple realities in the functioning of accounting enables an exploration of the claim that developing countries have deficient public sector accounting and financial management systems in a three-dimensional fashion. Firstly, the perceptions of organisational actors are drawn upon to aid evaluation of the basic deficiency claim. The research at this level emphasizes the technical-rational view of accounting as a tool for control over organisational financial resources. Thick descriptions of the systems for managing financial resources (including planning, budgeting, pricing, extent of computerisation, financial reporting and audit practices) of the VRA are gathered from organisational actors together with perceptions of the accounting and financial management systems by external constituencies such as the World Bank and the Authority‚Äôs multinational audit firms as a basis for evaluating the deficiency claim in the context of the VRA. Secondly, the thesis draws upon social theory (the view of organisations as negotiated orders) to further interpret the deficiency claim by bringing into the analysis the socio-historical circumstances of the organisation and how they help to provide insights into how the systems for financial resource management arise at the VRA. At this level of analysis, the thesis provides an interpretive construction of the technical procedures for financial resource management against the backdrop of the institutional setting within which the Authority conducts its operations. To this end, the influence of external constituencies such as the World Bank and the Volta Aluminium Company (VRA‚Äôs major customer) on the Authority‚Äôs accounting and financial management systems are explored. Thirdly, the thesis evaluates the effectiveness of the Authority‚Äôs accounting and financial management systems with reference to the extent to which they assist in the accomplishment of the principal rationale for establishing the organisation (i.e. socio-economic development of Ghana). At the third level of analysis, the Brundtland Commission‚Äôs notion of sustainable development is drawn upon as an alternative to the dominant economistic notion of development to provide a benchmark for the analysis. Employing the Commission‚Äôs perspective, the thesis attempts to understand the extent to which VRA‚Äôs systems of financial resource management reflect the notion of people-centredness and environmental awareness (i.e. the two major strands of the Commission‚Äôs notion of sustainable development). Multiple methods, including interviews, observation, document analysis and survey are employed to collect empirical evidence for this study. The major conclusions of the study are that from a technical-rational perspective, the claim that developing countries generally have deficient public sector accounting and financial management systems could not be established in the context of the VRA. This conclusion derived from the overwhelming positive perception of the Authority‚Äôs financial resource management systems by organisational actors, international funding agencies such as the World Bank, and the Authority‚Äôs multinational accounting/audit firms. Indeed, the claims about the lack of published annual accounts, inadequate information for managerial decision making, poor budgetary practices, and lack of independent auditors in developing country public sector contexts could not be supported in the case of the VRA. However, by going behind the technical procedures (fa√ßade) to uncover the forces which explain how the systems arise, the thesis argued that the deficiency claim might be supported in another sense; a sense which appreciates and problematises the socio-historical and institutional setting which are strongly responsible not only for the nature of the Authority‚Äôs current systems but how they have changed over time. In particular, the thesis argues that the systems of financial resource management are constructed partly to legitimise outcomes of prior negotiations between the Authority and its external constituencies. The constraints presented by these prior agreements and contracts render some of the Authority‚Äôs systems of financial resource management inconsistent with explanations grounded in conventional accounting and financial management logic. The thesis also finds, however, that some of the inadequacies observed with VRA‚Äôs systems of financial resource management reflected general limitations of conventional accounting with its over-emphasis on the entity concept rather than a peculiar organisational or even developing country problem. By employing an interpretive methodological approach to gain an understanding of the nature and effectiveness of accounting in a third world public sector organisational context, this thesis illuminates hitherto relatively unappreciated issues, including furthering an appreciation of accounting as a socio-political artefact in this context, and thus contributes to the critical and interpretive accounting literature

    Production networks in the cultural and creative sector: case studies from the publishing industry (CICERONE report D2.8)

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    The CICERONE project investigates cultural and creative industries through case study research, with a focus on production networks. This report, part of WP2, examines the publishing industry within this framework. It aims to understand the industry's hidden aspects, address statistical issues in measurement, and explore the industry's transformation and integration of cultural and economic values. The report provides an overview of the production network, explores statistical challenges, and presents qualitative analyses of two case studies. It concludes by highlighting the potential of the Global Production Network (GPN) approach for analyzing, researching, policymaking, and intervening in the European publishing network. The CICERONE project's case study research delves into the publishing industry, investigating its production networks and examining key aspects often unseen by the public. The report addresses statistical challenges in measuring the industry and sheds light on its ongoing transformations and integration of cultural and economic values. It presents an overview of the production network, explores statistical issues, and provides qualitative analyses of two case studies. The report emphasizes the potential of the GPN approach for analyzing and intervening in the European publishing network, ultimately contributing to research, policymaking, and understanding within the industry

    Annual report of the town officers of Wilton, NH for the year ending December 31, 2022.

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    This is an annual report containing vital statistics for a town/city in the state of New Hampshire

    A strategic turnaround model for distressed properties

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    The importance of commercial real estate is clearly shown by the role it plays, worldwide, in the sustainability of economic activities, with a substantial global impact when measured in monetary terms. This study responds to an important gap in the built environment and turnaround literature relating to the likelihood of a successful distressed commercial property financial recovery. The present research effort addressed the absence of empirical evidence by identifying a number of important factors that influence the likelihood of a successful distressed, commercial property financial recovery. Once the important factors that increase the likelihood of recovery have been determined, the results can be used as a basis for turnaround strategies concerning property investors who invest in distressed opportunities. A theoretical turnaround model concerning properties in distress, would be of interest to ‚Äėopportunistic investing‚Äô yield-hungry investors targeting real estate transactions involving ‚Äėturnaround‚Äô potential. Against this background, the main research problem investigated in the present research effort was as follows: Determine the important factors that would increase the likelihood of a successful distressed commercial property financial recovery. A proposed theoretical model was constructed and empirically tested through a questionnaire distributed physically and electronically to a sample of real estate practitioners from across the globe, and who had all been involved, directly or indirectly, with reviving distressed properties. An explanation was provided to respondents of how the questionnaire was developed and how it would be administered. The demographic information pertaining to the 391 respondents was analysed and summarised. The statistical analysis performed to ensure the validity and reliability of the results, was explained to respondents, together with a detailed description of the covariance structural equation modelling method used to verify the proposed theoretical conceptual model. vi The independent variables of the present research effort comprised; Obsolescence Identification, Capital Improvements Feasibility, Tenant Mix, Triple Net Leases, Concessions, Property Management, Contracts, Business Analysis, Debt Renegotiation, Cost-Cutting, Market Analysis, Strategic Planning and Demography, while the dependent variable was The Perceived Likelihood of a Distressed Commercial Property Financial Recovery. After analysis of the findings, a revised model was then proposed and assessed. Both validity and reliability were assessed and resulted in the following factors that potentially influence the dependent variables; Strategy, Concessions, Tenant Mix, Debt Restructuring, Demography, Analyse Alternatives, Capital Improvements Feasibility, Property Management and Net Leases while, after analysis, the dependent variable was replaced by two dependent variables; The Likelihood of a Distressed Property Turnaround and The Likelihood of a Distressed Property Financial Recovery. The results showed that Strategy (comprising of items from Strategic Planning, Business Analysis, Obsolescence Identification and Property Management) and Concessions (comprising of items from Concessions and Triple Net Leases) had a positive influence on both the dependent variables. Property Management (comprising of items from Business Analysis, Property Management, Capital Improvements Feasibility and Tenant Mix) had a positive influence on Financial Turnaround variable while Capital Improvements Feasibility (comprising of items from Capital Improvements Feasibility, Obsolescence Identification and Property Management) had a negative influence on both. Demography (comprising of items only from Demography) had a negative influence on the Financial Recovery variable. The balance of the relationships were depicted as non-significant. The present research effort presents important actions that can be used to influence the turnaround and recovery of distressed real estate. The literature had indicated reasons to recover distressed properties as having wide-ranging economic consequences for the broader communities and the countries in which they reside. The turnaround of distressed properties will not only present financial rewards for opportunistic investors but will have positive effects on the greater community and economy and, thus, social and economic stability. Vii With the emergence of the COVID-19 pandemic crisis, issues with climate change and sustainability, global demographic shifts, changing user requirements, shifts in technology, the threat of obsolescence, urbanisation, globalisation, geo-political tensions, shifting global order, new trends and different generational expectations, it is becoming more apparent that the threat of distressed, abandoned and derelict properties is here to stay, and which will present future opportunities for turnaround, distressed property owners, as well as future worries for urban authorities and municipalities dealing with urban decay. The study concluded with an examination of the perceived limitations of the study as well as presenting a comprehensive range of suggestions for further research.Thesis (PhD) -- Faculty of Engineering, Built Environment and Information Technology, School of the built Environment, 202

    Financial advisor ethics: how institutional logics and self-determination influence advisors and their fiduciary duty

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    In the United States, Registered Investment Advisor firms have a legal and arguably moral duty to provide advice in the best interest of their clients. However, advisors sometimes fall short of their responsibility leading to clients receiving suboptimal advice, paying for services they do not need, or willingly paying for needed advisory services but are underserved. To find solutions, the researcher begins by determining what gives rise to ethical failures among financial advisors. For this purpose, the researcher investigates competing intra-institutional logics at a large U.S.-based financial advisory firm utilizing a Q methodology study and semi-structured interviews. Institutional logics theory and self-determination theory constitute the theoretical lenses used in the thesis. The current state of the literature is robust insofar as works relating to various forms of institutional logics and self-determination theory. However, the institutional logics literature is not so well developed regarding intra-institutional logics, which is the relevant issue here. Regarding self-determination theory, where the availability of relevant literature is deep, the researcher finds room to fill a gap by proposing a novel theoretical contribution to update the current self-determination theory framework model. At its essence, the thesis is a work about professional ethics with financial advisors as the focus. Within works found in the popular press, one can discover many articles dealing with financial advisor ethics. However, based on a systematic literature review, the same cannot be said for peer-reviewed academic works. This PhD research project is intended to help fill this along with the aforementioned gaps. The researcher also touches on agency theory and why it was not chosen as a theoretical lens to examine the organization, even though some might assume it would have been an obvious choice. The emperical contribution derives from findings suggesting that although advisors are intrinsically motivated and care about client wellbeing, they lack sufficient autonomy, are unduly influenced by sales pressure, and are uneasy working in a sales culture that undermines executing their fiduciary responsibilities. The researcher concludes that it is necessary to change the standards for advisor performance evaluations and compensation plans for which recommendations are provided

    2023-2024 Undergraduate Academic Catalog

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