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81.
Since 2002, the FASB and the IASB have been undertaking a joint project on the revision and convergence of US GAAP and IFRS revenue recognition. Even though the outcome of the project is still open, the project's course as well as trends in recently published IFRS and other current IASB projects suggest that existing earnings-based and realisation-based IFRS revenue recognition criteria are likely to be replaced by a radically new approach. This paper demonstrates the inconsistencies in current IFRS revenue recognition that have triggered the project and then presents and discusses three conceptually different revenue recognition models that are internationally debated at present. The paper concludes that a major revision of existing IFRS revenue recognition as proposed by the FASB and the IASB is not required. It is argued that the perceived deficiencies should rather be solved on the basis of current transaction-based IFRS revenue criteria. 相似文献
82.
We investigate the external validity of giving in the dictator game by using the misdirected letter technique in a within-subject design. First, subjects participated in standard dictator games (double blind) conducted in labs in two different studies. Second, after four to five weeks (study 1) or two years (study 2), we delivered prepared letters to the same subjects. The envelopes and the contents of the letters were designed to create the impression that they were misdirected by the mail delivery service. The letters contained 10 Euros (20 Swiss Francs in study 2) corresponding to the endowment of the in-lab experiments. We observe in both studies that subjects who showed other-regarding behavior in the lab returned the misdirected letters more often than subjects giving nothing, suggesting that in-lab behavior is related to behavior in the field. 相似文献
83.
Ohne Zusammenfassung 相似文献
84.
Pricing Strategies of Software Vendors 总被引:3,自引:2,他引:1
Dipl.-Wirtsch.-Ing. Sonja Lehmann Prof. Dr. Peter Buxmann 《Business & Information Systems Engineering》2009,1(6):452-462
Due to the economic characteristics specific to the software industry, pricing concepts existing in other industries cannot
be transferred without adaptation. Therefore, this article provides an overview of pricing models for software. In this context
we discuss the six parameters formation of prices, structure of payment flow, assessment base, price discrimination, price
bundling, and dynamic pricing strategies. Furthermore, we refer to recent software delivery models, such as Software as a
service. The results are based on literature research and empirical studies. 相似文献
85.
Sonja Grabner-Kräuter 《Journal of Business Ethics》2009,90(4):505-522
Online social networks (OSNs) have gained enormous popularity in recent years. Hundreds of millions of social network users reveal great amounts of personal information in the Web 2.0 environment that is largely devoid of security standards and practices. The central question in this article is why so many social network users are being so trusting. The focus is on theory-building on trust as a critical issue in OSNs. A theoretical framework is developed, which facilitates a multi-level and multi-dimensional analysis of research problems related to trust in OSNs. First, the structural and relational underpinnings of trust in OSNs are investigated from a governance perspective that integrates concepts of social network theory, social capital and the role of value in relational exchanges. Subsequently, the focus moves to the individual’s decision to trust and to processes through which trust actually emerges. Different types and sources of trust from the trust literature and their importance for trust-related decisions and behaviours in OSNs are discussed. Several research propositions are presented, which contribute to a better understanding of the role of trust and the relevance of facets of trust and social capital in OSNs. 相似文献
86.
Sonja Huber 《Quantitative Finance》2013,13(8):871-882
The quality of operational risk data sets suffers from missing or contaminated data points. This may lead to implausible characteristics of the estimates. Outliers, especially, can make a modeler's task difficult and can result in arbitrarily large capital charges. Robust statistics provides ways to deal with these problems as well as measures for the reliability of estimators. We show that using maximum likelihood estimation can be misleading and unreliable assuming typical operational risk severity distributions. The robustness of the estimators for the Generalized Pareto distribution, and the Weibull and Lognormal distributions is measured considering both global and local reliability, which are represented by the breakdown point and the influence function of the estimate. 相似文献
87.
Jairos Josiah Bruce Burton Sonja Gallhofer Jim Haslam 《Critical Perspectives On Accounting》2010,21(5):374-389
The interrelation of privatisation and accounting constitutes a wide-ranging focus for research that is attractive from a critical theoretical and interdisciplinary perspective. A number of studies may be considered part of this focus in holding themselves out as types of evaluation of – or as an accounting, or accountability, for – privatisation. For us, the evaluation of privatisation programmes is properly a concern of critical accounting research and of those interested in the development of more holistic forms of accounting and auditing for appraisal, such as is envisaged in forms of social accounting and social auditing. Indeed the assessment of privatisation has been deemed within the ambit of the social audit movement. Privatisation in Africa is controversial. In today's context it is often integral to the particular form of the globalisation process and carries related ambiguities. Apparently something of a panacea for its advocates, it is problem-ridden for its critics. How should we account for privatisation in Africa? We promote the delineation of a holistic accounting evaluation model by reflecting on a critical review of research constituting accounts of privatisation in Africa. Of course such research, to the extent that it is holistic or comprehensive, would include attention to the mobilisation in context of various accountings as well as related practices of governance at micro- and macro-levels—in turn reflecting the sense in which accounting, along with related systems of governance, is pervasive in privatisation processes. While we find strengths in the research analysed and acknowledge its contribution, we point to deficiencies and gaps from a critical theoretical and interdisciplinary perspective. These gaps and deficiencies delimit policy discourse and praxis vis-à-vis privatisation in Africa and beyond. They also point to a more holistic accounting model of appraisal. We acknowledge the particularities of Africa, and indeed of the differing nations, cultures and regions of Africa, but also suggest the model's relevance not only for African contexts but beyond. 相似文献
88.
We find the optimal time for entering a joint venture by two firms, and the optimal linear contract for sharing the profits. We consider risk-sharing, timing-incentive and asymmetric decisions contract designs. If the firms are risk-neutral and the cash payments are allowed, all three designs are equivalent. With risk aversion, the optimal contract parameters may vary significantly across the three designs and across varying levels of risk aversion. We also analyze a dataset of joint biomedical ventures, in which, in agreement with our theoretical predictions, both royalty and cash payments are mostly increasing in the smaller firm's experience, and the time of entry happens sooner for more experienced small firms. 相似文献
89.
The rise of macro markets such as the European Single market recalibrates the relationship between foreign direct investment (FDI) and national locations. Previous research has ignored the impact of macro markets theoretically and empirically. The article therefore challenges conventional wisdom on the impact of national properties on FDI. 相似文献
90.
Sonja Gallhofer Jim Haslam Sibylle van der Walt 《Critical Perspectives On Accounting》2011,(8):765-780
In this paper we critically theorise accountability and transparency, and accounting, in relation to human rights. Consistent with our perspective, we articulate human rights as a complex and very important construct. We link human rights to notions of accountability and transparency (and hence to accounting) and elaborate how theoretical debates and developments in the humanities and social sciences refine but do not displace the argument that governance for human rights is a meaningful pursuit and policy. Indeed, they in some ways promote the mobilisation of accounting in the context. We go on to elaborate further how accounting (we especially focus upon corporate accounting and reporting) may come to the service of human rights. Developing our critical perspective more concretely and positively, we reflect, giving consideration to real world happenings and relevant illustrations, upon the interface of accounting, various actors (especially corporations) and human rights in the context of globalisation. And we reflect upon ways forward. 相似文献