...Available online at www.sciencedirect.com International Journal of Project Management 28 (2010) 117–129 www.elsevier.com/locate/ijproman The value of trust in project business Hedley Smyth a,*, Magnus Gustafsson b,1, Elena Ganskau c,2 a School of Construction and Project Management, Bartlett Faculty of the Built Environment, University College London, Gower Street, London WC1E 6BT, United Kingdom b ˚ PBI Research Institute and Abo Akademi University, Aurakatu 1b, FIN-20100 Turku, Finland c PBI Research Institute, Suvorovsky pr., 2b, lit. A, Office 310, 191036 St. Petersburg, Russia Received 11 August 2009; received in revised form 11 November 2009; accepted 17 November 2009 Abstract The paper works towards establishing value for trust in project business, particularly the financial value of trust to project business. Concepts of trust are revisited. Rational explanations of trust are shown wanting, calculations of trust and danger being misrepresentations of how the willingness to trust is formed. The paper argues for the need to establish the interpretative and socially constructed nature of trust, primarily based upon prior experiential and psycho-motive learning in relation to current situational factors. Trust and its relationship to forming expectations and generating confidence are considered. Empirical findings are mobilised to show how trust contributed to value in a financial sense. Value is not an absolute in this context for value is empirically and theoretically...
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...RULE 101. SCOPE; DEFINITIONS (a) Scope. These rules apply to proceedings in United States courts. The specific courts and proceedings to which the rules apply, along with exceptions, are set out in Rule 1101. (b) Definitions. In these rules: (1) “civil case” means a civil action or proceeding; (2) “criminal case” includes a criminal proceeding; (3) “public office” includes a public agency; (4) “record” includes a memorandum, report, or data compilation; (5) a “rule prescribed by the Supreme Court” means a rule adopted by the Supreme Court under statutory authority; and (6) a reference to any kind of written material or any other medium includes electronically stored information. RULE 102. PURPOSE These rules should be construed so as to administer every proceeding fairly, eliminate unjustifiable expense and delay, and promote the development of evidence law, to the end of ascertaining the truth and securing a just determination. RULE 103. RULINGS ON EVIDENCE (a) Preserving a Claim of Error. A party may claim error in a ruling to admit or exclude evidence only if the error affects a substantial right of the party and: (1) if the ruling admits evidence, a party, on the record: (A) timely objects or moves to strike; and (B) states the specific ground, unless it was apparent from the context; or (2) if the ruling excludes evidence, a party informs the court of its substance by an offer of proof, unless the substance was apparent from the context. (b) Not Needing...
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...Equality and the Constitution 4 Class 1: Slavery and the Constitution 4 1. The Original Constitution 4 2. State v. Post 4 3. Dred Scott v. Sandford (1857) 4 4. Reconstruction 5 5. Post-Reconstruction Cases 6 Class 2: The Advent of American Constitutional Law: Brown 7 6. RACIAL EQUALITY 7 7. Brown I (1954) The segregation of children in public schools based solely on race violates the Equal Protection Clause. 7 2. Brown II 8 3. What was the constitutional harm in Brown? 8 4. THEORY 8 5. Subsequent School Desegregation 9 Class 3: Local Efforts to Desegregate: Parents Involved 11 6. Parents Involved 11 Class 4: Rational Basis Review: Cleburne, Romer, etc. 13 2. Tiers of Scrutiny 13 3. Beazer (1979) 13 4. Moreno (1973) 14 5. Cleburne (1985) 14 6. Romer (1996) 15 7. Nordlinger (1992) and Allegheny Pittsburgh (1989) 16 8. Lee Optical (1955) 17 Class 5: Racial Classifications and Heightened Scrutiny: Strauder, Korematsu, Loving 17 9. Heightened Scrutiny Analysis 17 10. Strauder (1880) 17 11. Korematsu (1944) 18 12. Loving (1967) 19 13. Theories Supporting Strict Scrutiny of Racial Classifications 20 14. Tiers of Scrutiny 20 15. Tiers of Scrutiny Table 21 Class 6: Facially Neutral Classifications: Washington v. Davis 21 16. Types of Discrimination (from Fall) 21 X. Disparate Impact 21 XI. Purposive Discrimination 22 ...
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...Fearnley University of Portsmouth TABLE OF CONTENTS Page List of tables and list of figures About the authors v vi List of abbreviations vii Executive summary ix Part 1 Auditor independence 1 Introduction 1 1.1 1 1.2 The ‘problem’ of non-audit services (NAS) 1 1.3 The current UK regulatory and professional environment 2 1.4 Motivation for this study 3 1.5 2 The role of audit in regulating capital markets Structure of report 3 Auditor independence 4 2.1 Introduction 4 2.2 Definitions of auditor independence 4 2.3 Economic models of auditor independence not including NAS 5 2.4 Models of auditor pricing and independence in the presence of NAS 5 2.5 2.6 Economic power models of auditor independence Moral psychology, ethical reasoning and independence 8 8 2.7 Broader based studies into auditor decision making 9 2.8 Summary and comments 11 Part 2 Current regulatory frameworks 3 Auditor independence and NAS: analysis of current regulatory frameworks 3.1 Introduction 13 13 3.2 Regulation of auditor independence 13 3.3 Independence in professional and legal regulatory frameworks 13 3.4 3.5 Independence and NAS Overall economic dependence 19 22 3.6 Small companies 22 3.7 Summary and comments 23 Part 3 Empirical studies of NAS 4 Methods 25 4.1 25 4.2 5 Literature search...
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...Accounting, Organizations and Society 28 (2003) 127–168 www.elsevier.com/locate/aos Management control systems design within its organizational context: findings from contingency-based research and directions for the future Robert H. Chenhall Department of Accounting and Finance, Monash University, Clayton, Victoria 3168, Australia Abstract Contingency-based research has a long tradition in the study of management control systems (MCS). Researchers have attempted to explain the effectiveness of MCS by examining designs that best suit the nature of the environment, technology, size, structure, strategy and national culture. In recent years, contingency-based research has maintained its popularity with studies including these variables but redefining them in contemporary terms. This paper provides a critical review of findings from contingency-based studies over the past 20 years, deriving a series of propositions relating MCS to organizational context. The paper examines issues related to the purpose of MCS, the elements of MCS, the meaning and measurement of contextual variables, and issues concerning theory development. A final section considers the possibility that contingency-based ideas could encompass insights from a variety of theories to help understand MCS within its organizational context. # 2002 Elsevier Science Ltd. All rights reserved. 1. Introduction The three purposes of this paper are to provide a review of empirical, contingency-based research as it has developed...
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... quality, and services for millions of Americans with health and behavioral health needs. Social workers practice as part of health caretailing the factors necessitating health care reform in the United States. Second, it analyzes whether a constitutionally protected right to make personal health care decisions exists under the Fifth and Fourteenth Amendments' Due Process Clauses. Finally, the article analyzes the susceptibility of government-sponsored health care-specifically proposals which include a public option-to due process challenges and makes suggestions to avoid any potential fundamental rights violations. [PUBLICATION ABSTRACT] quirement to purchase health insurance. It also examines some recent Canadian constitutional law cases to anticipate possible future legal challenges to health care reform in the United States. INTRODUCTION The question of the reform of the American system of financing health care has, of course, recently been a central focus of debate in American politics. Because the author of this paper is something of a "political junkie" and keeping current on this issue seemed a desirable part of being a law professor at the current moment, I decided to investigate and examine what legal issues have been involved in the health care reform debate. To a fair degree, what I discovered was that the health care issue is primarily focused on politics, ethics, and economics, rather than on legal issues. But a variety of legal issues have surfaced in...
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...Accounting, Organizations and Society 38 (2013) 596–620 Contents lists available at ScienceDirect Accounting, Organizations and Society journal homepage: www.elsevier.com/locate/aos An accountability framework for financial statement auditors and related research questions Mark E. Peecher a,⇑, Ira Solomon b,1, Ken T. Trotman c,2 a Department of Accountancy, College of Business, University of Illinois at Urbana-Champaign, 1206 South Sixth Street, Champaign, IL 61820, United States A.B. Freeman School of Business, Tulane University, 7 McAlister Drive, New Orleans, LA 70118, United States c School of Accounting, Australian School of Business, University of New South Wales, Sydney 2052, Australia b a b s t r a c t We address the following overarching questions: What kind of accountability framework could regulators use to (a) motivate auditors to improve audit quality, and (b) evaluate how well auditors have carried out their duties? We draw on research in accounting, economics, psychology, and neuroscience to critique the accountabilities, incentives, and learning opportunities embedded in auditors’ extant regulatory environment. We first establish that forward-looking estimates are the basis for most financial statement information and that some of these estimates are highly uncertain, which increases the challenges faced by auditors. We propose an accountability framework with two dimensions: rewards versus penalties and processes versus outcomes. We...
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...THE NERVOUS SYSTEM The nervous system allows the animal to quickly detect, communicate and co-ordinate information about its external and internal environment so it can make efficient appropriate responses for survival and/or reproduction. The two major parts of our nervous system are the central nervous system (CNS) and peripheral nervous system (PNS). The CNS is made of the brain and spinal cord. The cranial nerves, spinal nerves and ganglia make up the PNS. The cranial nerves connect to the brain. The cranial and spinal nerves contain the axons (fibres) of sensory and motor nerve cells. Nerve cells areas are also known as neurons. Neurons are the basic unit of the nervous system. They carry information or impulses as electrical signals from one place to another in the body. There are 3 types of neurons: Sensory Neurons- Sensory neurons carry electrical signals (impulses) from receptors or sense organs to the CNS. Sensory neurons are also called afferent neurons. The cell body of sensory neurons is outside the CNS in ganglia. Motor Neurons- Motor Neurons Carry Impulses From The CNS To Effector Organs Motor Neurons Are Also Called Efferent Neurons. The Cell Bodies Of Motor Neurons Are Inside The CNS. Interneurons- These are also called intermediate, relay, or associative neurons. They carry information between sensory and motor neurons. They are found in the CNS. TOP The Structure of Neurons A Neuron consists of THREE MAIN PARTS: A. CELL...
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...Learning with Technology Evidence that technology can, and does, support learning. A white paper prepared for Cable in the Classroom James M. Marshall, Ph.D. San Diego State University May 2002 Executive Summary “We’ve wired the schools — now what?” This question resonates with educators, and troubles them at the same time. After countless local and national efforts have boosted the infrastructure of our schools, the significant issues now arise. Should we continue to pump money into educational technology for our schools? Do computers really help students learn? How can students and teachers best learn from the World Wide Web and its content? These questions are not new, nor unique to the dawn of Internet-connected schools. Earlier technologies, from textbook and illustration to film, television, and multimedia computer, have prompted similar ponderings. If technology is to have a significant role in schools, we need assurance that it works. More emphatically, we need confidence that use of educational technology results in learning. Research, both historical and contemporary, suggests that technology-based instruction can and does result in learning. Witness these examples of television, multimedia, and computer technologies delivering content to support learning: • Watching the television program Blue’s Clues has strong effects on developing preschool viewers’ flexible thinking, problem solving, and prosocial behaviors (Bryant, Mullikin, McCollum...
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...CORPORATE GOVERNANCE: A SURVEY OF THE LITERATURE November, 2003 Jorge Farinha* Keywords: agency theory, corporate governance, ownership structure JEL Classification: G300 *CETE-Centro de Estudos de Economia Industrial, do Trabalho e da Empresa, Faculdade de Economia, Universidade do Porto, Portugal. Correspondence to: Jorge Farinha, Faculdade de Economia da Universidade do Porto, Rua Roberto Frias, 4200 Porto, Portugal. Tel. (351)-22-5571100, Fax (351)-22-5505050. E-mail: jfarinha@fep.up.pt. CORPORATE GOVERNANCE: A SURVEY OF THE LITERATURE ABSTRACT This paper reviews the theoretical and empirical literature on the nature and consequences of the corporate governance problem, providing some guidance on the major points of consensus and dissent among researchers on this issue. Also analysed is the effectiveness of a set of external and internal disciplining mechanisms in providing a solution for the corporate governance problem. Apart from this, particular emphases are given to the special conflicts arising from the relationship between managers and shareholders in companies with large ownership diffusion, the issue of managerial entrenchment and the link between firm value and corporate governance. Keywords: agency theory, corporate governance, ownership structure JEL Classification: G300 1 1 Introduction Recent financial scandals associated to accounting and other frauds allegedly blamed to top company managers (e.g. Enron, Worldcom, Adelphia) have...
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...Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively visit the Science and Technology Books website at www.elsevierdirect.com/rights for further information Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for...
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...Marketing Channel Strategy This page intentionally left blank Eighth Edition Marketing Channel Strategy Robert W. Palmatier University of Washington’s Foster School of Business Louis W. Stern Northwestern University’s Kellogg School of Management Adel I. El-Ansary University of North Florida’s Coggin College of Business Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montréal Toronto Delhi Mexico City São Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editor in Chief: Stephanie Wall Acquisitions Editor: Mark Gaffney Program Manager Team Lead: Ashley Santora Program Manager: Jennifer M. Collins Director of Marketing: Maggie Moylen Executive Marketing Manager: Anne Fahlgren Project Manager Team Lead: Judy Leale Project Manager: Thomas Benfatti Operations Specialist: Nancy Maneri Cover Designer: Suzanne Behnke Creative Director: Jayne Conte Digital Production Project Manager: Lisa Rinaldi Full Service Vendor: Integra Software Services Pvt. Ltd. Full Service Project Manager: Anandakrishnan Natarajan/Integra Software Services Printer/Binder: Courier/Westford Cover Printer: Lehigh-Phoenix Text Font: 10/12, ITC Garamond Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text (or on page xix). Copyright © 2015 Pearson Education, Inc., publishing as Prentice...
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...SIXTH EDITION STRATEGIC MANAGEMENT IN ACTION Mary Coulter Missouri State University Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montréal Toronto Delhi Mexico City São Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editor in Chief: Stephanie Wall Senior Acquisitions Editor: April Cole Editorial Project Manager: Claudia Fernandes Director of Marketing: Maggie Moylan Senior Marketing Manager: Nikki Ayana Jones Marketing Assistant: Gianna Sandri Senior Managing Editor: Judy Leale Production Project Manager: Kelly Warsak Senior Operations Supervisor: Arnold Vila Operations Specialist: Cathleen Petersen Creative Director: Blair Brown Senior Art Director: Kenny Beck Text Designer: LCI Design Cover Designer: LCI Design Cover Art: Svetoslav Iliev/Shutterstock.com Permission Specialist: Brooks Hill-Whilton Media Project Manager, Production: Lisa Rinaldi Senior Media Project Manager, Editorial: Denise Vaughn Full-Service Project Management and Composition: Integra Printer/Binder: RRD/Willard Cover Printer: Lehigh-Phoenix Color Text Font: 10/12, Times LT Std Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Copyright © 2013, 2010, 2008 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All rights...
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...will grow to a library of around 200 volumes- a Very Short Introduction to everything from ancient Egypt and Indian philosophy to conceptual art and cosmology. Very Short Introductions available now: ANCIENT P H I L O S O P H Y Julia Annas THE ANGLO-SAXON AGE John Blair ANIMAL RIGHTS David DeGrazia ARCHAEOLOGY Paul Bahn ARCHITECTURE Andrew Ballantyne ARISTOTLE Jonathan Barnes ART HISTORY Dana Arnold ARTTHEORY Cynthia Freeland THE HISTORYOF ASTRONOMY Michael Hoskin ATHEISM Julian Baggini AUGUSTINE HenryChadwick BARTHES Jonathan Culler THE B I B L E John Riches BRITISH POLITICS Anthony Wright BUDDHA Michael Carrithers BUDDHISM DamienKeown CAPITALISM James Fulcher THE CELTS Barry Cunliffe CHOICETHEORY Michael Allingham CHRISTIAN ART Beth Williamson CLASSICS Mary Beard and John Henderson CLAUSEWITZ Michael Howard THE COLD WAR Robert McMahon CONTINENTAL PHILOSOPHY Simon Critchley COSMOLOGY Peter Coles CRYPTOGRAPHY Fred Piper and Sean Murphy DADAAND SURREALISM David Hopkins DARWIN Jonathan Howard DEMOCRACY Bernard Crick DESCARTES TomSorell DRUGS Leslie Iversen TH E EARTH Martin Redfern EGYPTIAN MYTHOLOGY Geraldine Pinch EIGHTEENTH-CENTURY BRITAIN PaulLangford THE ELEMENTS Philip Ball EMOTION Dylan Evans EMPIRE Stephen Howe ENGELS Terrell Carver ETH ICS Simon Blackburn THE EUROPEAN UNION John Pinder EVOLUTION Brian and Deborah Charlesworth FASCISM Kevin Pass mo re THE FRENCH REVOLUTION William Doyle FREUD AnthonyStorr GALILEO Stillman Drake GANDHI BhikhuParekh GLOBALIZATION...
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...research, making it also a valuable source for academics studying strategic alliances and the wide array of management issues they raise. Child, Faulkner, and Tallman have done a remarkable job of putting together in a highly consistent way all the knowledge available on what has become an essential facet of business development, namely Cooperative Strategy.’ Pierre Dussauge, Professor of Strategic Management, HEC – School of Management, Paris ‘I highly recommend this book for alliance scholars and practitioners. The breadth of coverage of the practical and theoretical literature on cooperative strategy is one of the book’s primary contributions. The authors demonstrate a comprehensive understanding of the subject matter and the numerous case studies demonstrate a close connection with actual experience.’ Andrew Inkpen, J. Kenneth and Jeanette Seward Chair in Global Strategy, Thunderbird, The Garvin School of International Management ‘Companies need to know not just how to compete with other firms, but how to cooperate with them. The proliferation of joint ventures, partnerships, and strategic alliances reflect the increasingly dispersed and networked structure of modern business organisation. This book is a manager’s guide to this significant trend. In particular it emphasizes the importance of not merely building co-operative structures...
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