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  • 1
    Electronic Resource
    Electronic Resource
    Odd-lot Costs and Taxation Influences on Stock Dividend Ex-dates (2004)
    Oxford, UK; Malden, USA : Blackwell Publishing Ltd/Inc.
    Journal of business finance & accounting 31 (2004), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Abstract:  Past research has revealed significant abnormal ex-date returns for stock dividends even though the ex-date is known in advance and the distribution contains no new information. Various researchers have suggested that the higher transaction cost of selling odd-lot share parcels compared to round-lot share parcels is a key driver in the abnormal returns. However, no study to date has directly compared the ex-date price reaction of stock dividends distributed when odd-lot transaction costs were charged to those issued when odd-lot costs were not evident. As odd-lot trade costs were eliminated from the New Zealand Stock Exchange on 1 October, 1991, the New Zealand market provides a unique opportunity to directly test the role, if any, that odd-lot transactions costs have in explaining stock dividend ex-date returns. We find that prior to October 1991 stock dividend ex-dates exhibit significantly positive returns, however, we do not find any significant ex-date return once the higher odd-lot transaction costs were removed. The New Zealand market also enables us to examine an imputation tax based argument of the ex-date price reaction and we find evidence that imputation tax credits have a value greater than zero.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0306-686X.2004.00579.x
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    Paper (German National Licenses)
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  • 2
    Electronic Resource
    Electronic Resource
    Brand sickness and health following major product withdrawals (2005)
    Bingley : Emerald
    The @journal of product & brand management 14 (2005), S. 310-321 
    Details
    ISSN: 1061-0421
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Purpose - The mandatory withdrawal of almost 2,000 complementary and alternative medicines, manufactured under contract on behalf of multiple brand names, primarily in the Australian and New Zealand markets, provides an opportunity to examine the impact on sales levels and both brand and category loyalty of a major product confidence crisis. Sets out to deal with this issue Design/methodology/approach - Focuses on the impact of the events surrounding the recall within both the Australian and New Zealand markets and links the events surrounding the recall with the scant international literature relating to brand management during crisis situations. Then reports on findings from an investigation of New Zealand consumer perceptions of the sector after the recall event. Findings - The substantial impact on both category and brand loyalty in the face of prolonged non-availability of some products is revealed, as is the lack of contingency planning across product supply and marketing communications dimensions. Concludes with recommendations for the future management of brands during such events. Practical implications - Lessons that may be learned in relation to brand management during crisis situations are stressed, along with implications for cross-border brand management. Originality/value - The dynamics of the complementary and alternative medicines market have not been comprehensively researched. In addition, the extant literature regarding brand management during crisis situations is not extensive. This paper therefore makes a contribution towards the understanding of an under-researched market sector and also the impact on brand management of major disruption to consumer confidence and product availability.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/10610420510616340
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  • 3
    Electronic Resource
    Electronic Resource
    Stock Dividend Announcement Effects in an Imputation Tax Environment (2001)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Journal of business finance & accounting 28 (2001), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: A key question in asset pricing is the extent to which tax effects are passed through market prices or are capitalised in them. New Zealand stock dividends provide a useful window into this debate because of (1) the existence of both taxable and non-taxable stock dividends, and (2) the particular form of imputation tax system which allows the full pass through of corporate taxes to the investor on the proportion of profits which are distributed either as cash or taxable stock dividends. We present evidence that investors value future tax benefits associated with imputation tax credits.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-5957.00388
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  • 4
    Electronic Resource
    Electronic Resource
    Derivatives Usage and Financial Risk Management in Large and Small Economies: A Comparative Analysis (2000)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Journal of business finance & accounting 27 (2000), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The objective of this paper is to expand and update previous New Zealand — based surveys in order to compare and contrast risk management practices of firms in the small, foreign trade-dependent economy of New Zealand to those of firms in the considerably larger, more developed US, UK, and German markets. This survey examines patterns of usage, reasons and objectives for derivatives use, and reporting and control procedures and finds that the practice of hedging with derivative instruments among New Zealand firms appears to be evolving as global markets become more integrated. We find that the percentage of firms involved in hedging, both large and small, has grown since the last New Zealand surveys, and that New Zealand firms have many of the same reasons and objectives for using derivatives as firms in the much larger American and European economies. We also find that the focus on control and reporting derivatives transactions in New Zealand is similar to that of firms in the other countries and appears to have strengthened since previous surveys.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-5957.00332
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  • 5
    Electronic Resource
    Electronic Resource
    Brand equity and brand vulnerability: The impact of gray marketing/parallel importing on brand equity and values (2003)
    Bradford : Emerald
    European journal of marketing 37 (2003), S. 1332-1349 
    Details
    ISSN: 0309-0566
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Brand equity has received significant academic attention since the mid-1990s. This has been driven partly by changes in international accounting standards as they relate to the reporting of the financial value of intangible assets. A more prominent driver concerns the impact of marketing, and of marketing communication activity in particular, on brand performance. Much of the academic debate, however, has centered on conflicting definitions of brand equity and on seeking ways of measuring or quantifying the value of equity. Attention is now turning to examining the nature of equity and of factors that may threaten it. This paper examines the potential impact of parallel importing on brand equity and provides a substantive theoretical background. The paper then reports the findings from an exploratory study involving depth interviews with New Zealand brand managers whose brands have been affected by this activity.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/03090560310487130
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  • 6
    Electronic Resource
    Electronic Resource
    An analysis of file movement under Dynamic File Management strategies (1975)
    Springer
    BIT 15 (1975), S. 304-313 
    Details
    ISSN: 1572-9125
    Source: Springer Online Journal Archives 1860-2000
    Topics: Mathematics
    Notes: Abstract This paper addresses the data file movement inherent in Dynamic File Management (DFM) strategies. The goal of this data movement is to enhance the throughput of a computer system with a many level store by keeping the most active data near the top of the store. This paper does not address the criteria for file movement; rather the manner of file movement. The two DFM move primitivesT andP are defined functionally. This is followed by a careful analysis of the hole selection strategies employed to find valid destinations for the two DFM move primitives. Some additional DFM enhancements are clarified for better understanding of the DFM strategies. It is shown that the DFM move primitives are sufficient to implement a DFM. Simulation results verify the utility of DFM strategies.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF01933663
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  • 7
    Electronic Resource
    Electronic Resource
    A theory of dynamic file management in a multilevel store (1973)
    Springer
    International journal of parallel programming 2 (1973), S. 249-256 
    Details
    ISSN: 1573-7640
    Source: Springer Online Journal Archives 1860-2000
    Topics: Computer Science
    Notes: Abstract This paper describes the concept of dynamic file management. The objective of the theoretical model defined is to minimize the throughput time of any computer system with a multilevel store. A measure of throughput time is derived to be a function of job run time, file movement time, and file configuration choice time. This, plus locally imposed exogenous policies, provides a basis for dynamically moving files within the multilevel store to minimize throughput time.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00985660
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  • 8
    Electronic Resource
    Electronic Resource
    File evaluation in auxiliary storage (1975)
    Springer
    International journal of parallel programming 4 (1975), S. 197-204 
    Details
    ISSN: 1573-7640
    Keywords: Information retrieval ; hierarchial storage ; throughput time ; storage management ; linear objective function ; exogenous variables ; simulation ; evaluation
    Source: Springer Online Journal Archives 1860-2000
    Topics: Computer Science
    Notes: Abstract This paper investigates, in detail, the evaluation of files in auxiliary storage. We are seeking an evaluation procedure whereby those files most critical to throughput time minimization are exposed. Such a procedure can then be used by a storage management routine to move data so that throughput time is improved. The linear objective function defined here considers parameters not only for the file under evaluation but also for the jobs that reference the file and the overall system needs. Exogenous variables in the evaluation function make it an attractive tool for managers. This particular evaluation function is incorporated in the Dynamic File Management model and significant time savings have been realized under simulation.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF01007758
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  • 9
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    Topology of foreign exchange markets using hierarchical structure methods (2007)
    Elsevier
    Details
    Publication Date: 2007-08-01
    Print ISSN: 0378-4371
    Electronic ISSN: 1873-2119
    Topics: Physics
    Published by Elsevier
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  • 10
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    Modular design for simulation (1988)
    Wiley
    Details
    Publication Date: 1988-10-01
    Print ISSN: 0038-0644
    Electronic ISSN: 1097-024X
    Topics: Computer Science
    Published by Wiley
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