ISSUES IN ACCOUNTING EDUCATION Vol. 28, No. 1 2013 pp. 77–92 American Accounting Association DOI: 10.2308/iace-50298 Going Concern Designations and GAAP versus Non-GAAP Earnings Metrics James L. Bierstaker, Thomas F. Monahan, and Michael F. Peters ABSTRACT: Many students have not spent much time studying or contemplating the importance of non-GAAP (Generally Accepted Accounting Principles) earnings to the ‘‘Street.’’ Based on the facts of an actual company and utilizing the financial information
Words: 6341 - Pages: 26
journal is available at www.emeraldinsight.com/0142-5455.htm ER 29,6 Talent management strategy of employee engagement in Indian ITES employees: key to retention Jyotsna Bhatnagar Human Resource Management Area, Management Development Institute, Sukhrali, Gurgaon, India Abstract Purpose – With talent management becoming an area of growing concern in the literature, the purpose of this paper is to investigate talent management and its relationship to levels of employee engagement using a mixed method
Words: 12218 - Pages: 49
consistent with a ‘V-effect’ of incentives, suggesting that employers wishing to motivate their staff should indeed “pay enough or don’t pay at all”. 1 Research Fellow, Address: CELMR, University of Aberdeen Business School, Edward Wright Building, Dunbar Street, Old Aberdeen AB24 3QY, UK; Tel: ++44 01224 272172; e-mail: k.pouliakas@abdn.ac.uk. 1. Introduction The principal-agent model, with its convincing illustration of the trade-off that arises between risk and incentive provision when attempting
Words: 9443 - Pages: 38
Compensation Management (PACM) Release 4.6C HELP.PACM Compensation Management (PA-CM) SAP AG Copyright © Copyright 2001 SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft
Words: 23388 - Pages: 94
in ASEAN countries (Figure 0-1). However while statistics on educational attainment may be high, the economic situation in the Philippines is still not so good. The Philippines has succeeded in expanding its education in quantit ative terms, but now they have to think about “Quality of education”. Figure 0-1 Literacy rate and enrolment ration in ASEAN countries Adult literacy rate (% age 15 and above) 1998 91. 8 90. 7 86. 4 95. 0 94. 8 92. 9 85. 7 84. 1 37. 4 46. 1 Youth literacy rate (% age 15-24)
Words: 12422 - Pages: 50
reported experiencing verbal abuse more than 200 times during the same period. Respondents who experienced frequent physical violence and/or frequent verbal abuse indicated fear of retaliation and lack of support from hospital administration and ED management as barriers to reporting workplace violence. Conclusion: Violence against ED nurses is highly prevalent. Precipitating factors to violent incidents identified by respondents is consistent with the research literature; however, there is considerable
Words: 6804 - Pages: 28
rights; gay, lesbian, bisexual and transgender (LGBT); heterosexism Welfare reform is fundamentally about family policy—about promoting and privileging particular kinds of families, and about penalizing and stigmatizing others. (Cahill and Jones 2002: 1). Two pieces of legislation were passed in 1996 that set an important tone for family policy in the United States: The 1996 Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA), an act that expanded welfare-to-work programs throughout
Words: 5734 - Pages: 23
Philippines Mandatory • The Code is mandatory for all CPAs and applicable to all professional services performed in the Philippines. • Failure to comply with Code may result in an investigation into the CPA’s conduct. • Effectivity date – January 1, 2004. <footer> New code of ethics of CPAs Page 6 29 May 2007 y Atty. Eranio L. Punsalan A Presentation to PICPA, 20 March 200 Modifications to the IFAC Code to consider Philippine regulatory requirements and circumstances Modifications to the
Words: 4929 - Pages: 20
Practitioner’s Guide to Total Rewards and Compensation By: Alix Echeverri April 2013 Table of Contents Executive Summary 5 1. Job Analysis 6 1.1 Definition of the key ingredient/activity 6 1.2 Rationale of its importance 6 1.3 Potential impact on organizational outcomes 7 1.4 Organizational symptoms that suggest that the function is not being performed correctly 7 1.5 Key descriptive models 8 Figure 1.1 – Decisions in Designing Job Analysis 9 1.6 Key steps in executing the prescribed
Words: 17074 - Pages: 69
Domino’s Pizza 1 Running head: DOMINO’S PIZZA Domino’s Pizza Marketing Plan the Past Years Andrea R Watson DeVry University Keller Graduate School of Management Marketing Management 522, Section F Domino’s Pizza 2 DOMINO’S PIZZA MARKETING PLAN THE PAST YEARS Domino’s Pizza Marketing Plan the Past Years 1.0 Executive Summary Domino’s Pizza strong financial performance during 2005 has given the company a significant amount of flexibility and freedom given the increased revenues
Words: 5889 - Pages: 24