Reporting cash flows is a relatively recent development in college and university financial reporting. An examination of the purported usefulness of cash flow information to the users of college and university financial statements including an examination of the relationship between...

Current scholarship on civil wars and transitions from war to peace has made significant progress in understanding the political dimensions of internal conflict, but the economic motivations spurring political violence have been comparatively neglected. This pathbreaking volume identifies the...

We consider a single-server first-in-first-out queue fed by a finite number of distinct sources of jobs. For a large class of short-range dependent and light-tailed distributed job processes, using functional large deviation techniques we prove a large deviation principle and logarithmic...

We consider a single-server first-in-first-out queue fed by a finite number of distinct sources of jobs. For a large class of short-range dependent and light-tailed distributed job processes, using functional large deviation techniques we prove a large deviation principle and logarithmic...

In this article, we show that the Hurst parameter and a well-known wavelet estimator fail to distinguish on/off models with substantially different distributions of on-times. We identify the problem as arising when standard power spectrum techniques, which are well-defined for commonly...

With three of the world's largest economies, Asia is poised to home half of the world's middle class-both the driver and the product of higher education. This handbook presents country case-studies and explores cross-cutting trends to offer an understanding of higher education achievements,...

Purpose: The purpose of this paper is to investigate how trust, honesty and transparency impact the willingness and timeliness of communicating financial information between Government Finance Officers (GFOs) and members of the municipal boards they serve. Design/methodology/approach: Survey...

The ability of investors, taxpayers and researchers to compare financial statements issued by hospitals, universities and other governmental agencies is affected by their understanding of current accounting and reporting rules. Publicly owned not-for-profit organizations report different...