Die Standardsetter IASB und FASB befassen sich seit geraumer Zeit mit einer Überarbeitung des in die Jahre gekommenen Darstellungsformats des Jahresabschlusses. Der Diskussion liegt die Annahme zugrunde, dass die Fähigkeit, Finanzinformationen zu verstehen, direkt von deren Kommunikationsart...

The rising importance of Information Technology (IT) occupations in the U.S. economy has been accompanied by an expansion in the representation of high-skill foreign-born IT workers. To illustrate, the share of foreign born in IT occupations increased from about 15.5% to about 31.5% between 1993...

This article calls for the revitalization of the legislative, social policy and academic discourse regarding the causes and appropriate remedies for the gender gap among information technology professionals, with two critical differences. First, this article theoretically reframes the issue of...

Sponsored search advertising is ascendant -- Jupiter Research reports expenditures rose 28% in 2007 to $8.9B and will continue to rise at a 26% CAGR, approaching 1/2 the level of television advertising and making it one of the major advertising trends to affect the marketing landscape. Yet...

The computer-services and software industry used to be conveniently divided into three main sectors: mass-market software vendors, enterprise software vendors, and computer services. The three sectors were distinct, because personal computers, corporate mainframes, and online computer networks...

This article presents the first open source IT solution for nowcasting and reading news with dynamic factor models. As illustrated in our workhorse example, the software allows us to extend the limits of currently established practices. The nowcasting model proposed for the US economy is, to the...

The rising importance of Information Technology (IT) occupations in the U.S. economy has been accompanied by an expansion in the representation of high-skill foreign-born IT workers. To illustrate, the share of foreign born in IT occupations increased from about 15.5% to about 31.5% between 1993...

Central to the conceptualization of rivalry is the process of social categorization and seeing the self and others as members of ingroups and outgroups. For some sport fans — especially those deemed highly identified — a favorite team becomes an extension of one’s self, and opposing teams...

Engineering teams collaborating in virtual environments face many technical, social and cultural challenges. In this paper we focus on distributed teams making joint unanticipated discoveries in virtual environments. We operationalize Dossick and Neff’s definition of “Messy Talk” as a...

Organizations are still finding strategies to retain good workforce, and understand the turnover intentions of employees. Software companies in India are providing good salary packages, excellent performance based bonus and incentives, but all this does not prevent employees from quitting. This...