This paper describes the fundamental concept of the reconciliation behind the indirect method of the statement of cash flows. A conceptual framework is presented to demonstrate how accrual and cash-basis accounting methods relate to each other and to illustrate the concept of reconciling these two accounting methods. The conceptual framework…

The aftermath of the international financial crisis of 2008/2009 and current economic downturn in the world economy has unsurprisingly put publicly-funded higher education (HE) systems under immense pressure in most parts of the world. Added to measures of the past 20 years, aiming at introducing cost effective management approaches imported from…

Universities are fundamental to the contemporary knowledge economy. They directly and indirectly support economic growth in both developing and advanced economies. In addition to their traditional teaching and research functions, they often also have important roles in supporting regional development and urban regeneration, as well as involvement…

In the field of education, evidence means an objective ground for setting or judging an educational policy, plan or method, as an effective means to attain a given political end or educational objective. Evidence-based education has been regarded as a decisive device to pursue the accountability and improve the quality of education by connecting…

Purpose: Although many in academe have speculated about the effects of pressure to publish on the management discipline--often referred to as "publish or perish"--prevailing knowledge has been based on anecdotal rather than empirical evidence. The aim of the present paper is to shed light on the perceptions of management faculty…

Indicates that the challenge to schools of business education is to assist national and international economies in the transition to a high technological age and to ensure that courses and programs recognize the fundamental changes in the economic environment and prepare students for management in the 21st century. (JOW)

Using experiential simulation games is a commonly used pedagogical method to enrich classroom discussions and to facilitate students' learning in supply chain management education at both undergraduate and graduate levels. However, existing games are inappropriate for undergraduate students that are first-time learners of the subject. In this…

The Professional Learning Community (PLC) model has moved to the forefront in the field of education as one of the most effective frameworks to improve student achievement and overall school success. The research conducted for this paper provides evidence for systemic and action based improvement using the PLC model in four diverse venues:…

Openness is a fundamental value underlying significant changes in society and is a prerequisite to changes institutions of higher education need to make in order to remain relevant to the society in which they exist. There are a number of ways institutions can be more open, including programs of open sharing of educational materials. Individual…

The Minority Business Export Initiatives Program was developed by Harold Washington College and Chicago City-Wide College (two schools in the City Colleges of Chicago system) to assist minority business owners in developing and implementing international business strategies that would strengthen their economic viability within today's complex…

Context: Although the German dual system of vocational education and training makes a major contribution to securing the supply of skilled workers for trade and industry, its function has been under scrutiny for several years. Companies are finding it increasingly difficult to recruit trainees, and increasing numbers of training places are vacant.…

This paper identifies three basic criteria for good business communications on an international level--clarity, effectiveness, and good will--and presents a model for effective information transfer via electronic media. It argues that electronic mail (e-mail) messages do not meet these criteria even though more and more domestic and international…

Third-culture kids TCKs are adolescents who have lived at least one of their formative years in another country. This study compares survey data collected from British TCKs who were currently living in Hong Kong with those of their adolescent peers living in the UK and Hong Kong. The results unequivocally suggest that TCKs' perception of being…

Purpose: The purpose of this research is to analyze traditional duties of academic administrators in light of fundamental changes in the ways universities operate, increasing demands in teaching, research and costs management, and a looming shortage of qualified faculty, to determine need and opportunity for a better administrative design.…

This paper outlines some of the particular institutional and cultural obstacles that faced teachers and administrators at Bryant College (Rhode Island) as the business school began to internationalize its curricula and began adjusting towards a multicultural teaching/campus environment. The paper also presents some of the methods used in…