ALBERT

All Library Books, journals and Electronic Records Telegrafenberg

feed icon rss

Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
Filter
Collection
Language
  • 1
    Monograph available for loan
    Monograph available for loan
    Sugar Land, Tex. : Schlumberger
    Call number: 15/M 12.0353
    Type of Medium: Monograph available for loan
    Pages: xii, 265 S. : Ill.
    ISBN: 9780853075
    Classification: A.2.7.
    Location: Reading room
    Branch Library: GFZ Library
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 2
    ISSN: 1467-646X
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The use of graphs to disclose information in corporate annual reports represents a significant dimension in financial disclosure management. Surprisingly, no inter-country comparative analysis of this area of voluntary disclosure has been conducted. This study compares the graphical reporting practices in the 1990 annual reports of 176 leading U.S. and U.K. industrial companies. Ninety-two per cent of U.S. companies use graphs compared with 80% of U.K. companies; the mean number of graphs per company being 13.0 and 7.7, respectively. Sales, an earnings measure, earnings per share and dividends per share are the four most frequently graphed aggregate financial performance variables in both countries. Significant differences in several of the variables graphed are found and explained in terms of environmental factors. In both countries, evidence of graphical information manipulation exists in the form of selectivity, measurement distortion, and presentational enhancement. Moderate evidence supports the hypothesis that U.K. companies are more likely than U.S. companies to adopt interpretative shading. Regulators need to clarify the responsibilities of directors and auditors by setting graphical guidelines.
    Type of Medium: Electronic Resource
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 3
    ISSN: 1432-1203
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology , Medicine
    Notes: Abstract Von Hippel-Lindau (VHL) disease is a dominantly inherited familial cancer syndrome characterised by the development of retinal and central nervous system haemangioblastomas, renal cell carcinoma (RCC), phaeochromocytoma and pancreatic tumours. The VHL disease gene maps to chromosome 3p25-p26. To investigate the mechanism of tumourigenesis in VHL disease, we analysed 24 paired blood/tumour DNA samples from 20 VHL patients for allele loss on chromosome 3p and in the region of tumour suppressor genes on chromosomes 5, 11, 13, 17 and 22. Nine out of 24 tumours showed loss of heterozygosity (LOH) at at least one locus on chromosome 3p and in each case the LOH included the region to which the VHL gene has been mapped. Chromosome 3p allele loss was found in four tumour types (RCC, haemangioblastoma, phaeochromocytoma and pancreatic tumour) suggesting a common mechanism of tumourigenesis in all types of tumour in VHL disease. The smallest region of overlap was between D3S1038 and D3S18, a region that corresponds to the target region for the VHL gene from genetic linkage studies. The parental origin of the chromosome 3p25-p26 allele loss could be determined in seven tumours from seven familial cases; in each tumour, the allele lost had been inherited from the unaffected parent. Our results suggest that the VHL disease gene functions as a recessive tumour suppressor gene and that inactivation of both alleles of the VHL gene is the critical event in the pathogenesis of VHL neoplasms. Four VHL tumours showed LOH on other chromosomes (5q21, 13q, 17q) indicating that homozygous VHL gene mutations may be required but may not be sufficient for tumourigenesis in VHL disease.
    Type of Medium: Electronic Resource
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 4
    ISSN: 0887-6045
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The distinction between transaction-specific satisfaction and overall satisfaction has received little empirical attention in the satisfaction and services literature. Furthermore, a review of the extant literature provides mixed conceptual evidence concerning the relationships among transaction-specific satisfaction, overall satisfaction, and repurchase intentions. This study empirically investigates transaction-specific satisfaction, overall satisfaction and repurchase intentions, and finds that the two types of satisfaction can be distinguished from one another. Furthermore, the findings from this study suggest that overall satisfaction has a direct influence on repurchase intentions as well as a moderating influence on the transaction-specific satisfaction/repurchase intentions relationship. When overall satisfaction is high, transaction-specific satisfaction has little impact on repurchase intentions, but when overall satisfaction is low, transaction-specific satisfaction has a positive influence on repurchase intentions.
    Type of Medium: Electronic Resource
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 5
    ISSN: 0887-6045
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Previous research has found that interactional justice and distributive justice are critical factors influencing customer satisfaction after a service recovery. In addition, previous service recovery research has found that satisfaction is an important determinant of key outcome variables such as trust, commitment, and negative word-of-mouth. The current study extends previous research by investigating the role of service failure severity within the existing framework of service recovery research. The results indicate that service failure severity has a significant influence on satisfaction, trust, commitment, and negative word-of-mouth. The results also provide partial support for a moderating influence of service failure severity. Implications and areas for future research are discussed.
    Type of Medium: Electronic Resource
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 6
    ISSN: 1476-4687
    Source: Nature Archives 1869 - 2009
    Topics: Biology , Chemistry and Pharmacology , Medicine , Natural Sciences in General , Physics
    Notes: [Auszug] In the Rayleigh-Jeans region of the cosmic microwave back-ground radiation (CMBR) spectrum (that is, at frequencies á«200 GHz), the decrease AT in the brightness temperature of the CMBR owing to the Sunyaev-Zel'dovich (S-Z) effect is given by f kBTe Orá«e ---2 J ...
    Type of Medium: Electronic Resource
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 7
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The readability of annual reports has been the focus of extensive prior research. However, the extent of readability variability has only recently received specific attention. In response to a perceived need for further research into this area, an analysis of 60 UK chairman's statements was conducted in order to test for possible determinants of readability variability. Results show the introduction to the chairman's statement is systematically easier to read than other parts of the chairman's statement. No evidence was found to support prior research that, rather than present accounting narratives objectively, managers use readability variability to emphasise good news and obfuscate bad news. The thematic structures within the chairman's statement were investigated to explore whether they were responsible for systematic patterns in the variability of annual report readability. Findings indicate that thematic structure of the chairman's statement is indeed a key driver of the variability of annual report readability.
    Type of Medium: Electronic Resource
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 8
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Graphs in corporate annual reports are a double-edged sword. While they offer the potential for improved communication of accounting information to users, the preparers of the annual reports can easily manipulate the graphs for their own interests. For over a decade, the empirical financial graphics literature has focused on examining company reporting practices. A particular concern has been measurement distortion, which violates a fundamental principle of graph construction. Unfortunately, it is not yet known whether observed levels of measurement distortion are likely to affect users' perceptions of financial performance. This study uses an experimental approach to address this issue. Pairs of graphs are shown to establish the level of difference that is just noticeable to graph readers. Six levels of "distortion" are investigated (5 per cent, 10 per cent, 20 per cent, 30 per cent, 40 per cent and 50 per cent). Results indicate that if financial graphs are to avoid distorting the perceptions of users, then no measurement distortions in excess of 10 per cent should be allowed. Users with lower levels of financial understanding appear to be most at risk of being misled by distorted graphs. Further research will be necessary to investigate whether this impact upon perceptions subsequently affects users' decisions in specific contexts.
    Type of Medium: Electronic Resource
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 9
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This study seeks to operationalise the reporting of corporate natural assets (i.e. habitats, flora and fauna). A natural inventory model is used, building on existing methodology. This study significantly extends the prior research by considering environmental accounting in the context of a large site and by using a UK publicly listed company, Hyder plc. The research finds that the methodology is generally applicable. Data were available to identify and value ten important habitats. Moreover, data were present for critical species (especially birds and mammals), and for flora and fauna on critical habitats. However, for some non-critical species, data, particularly population data, was problematic. The potential benefits of the natural inventory model are substantial, the costs are modest.
    Type of Medium: Electronic Resource
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 10
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Contextualizes some of the issues raised by an article by Courtis in AAAJ 1995. Readability, which measures syntactical difficulty, should be distinguished from understandability, which measures comprehensibility. Courtis's results, which are suggestive (but not conclusive) of a link between readability and profitability are consistent with several other recent readability studies. In addition, his results are consistent with several content analytic studies suggestive of a lack of neutrality in managements' presentation of accounting narratives. Prior readability studies are shown to provide new information about inter-country readability differences and the differential readability of differing sections of the annual report. Courtis's research on English versions of Hong Kong corporate reports raises interesting questions on the use of such texts in countries where English is not the native language.
    Type of Medium: Electronic Resource
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...