The International Accounting Standards Board has as its mission the development of a singlet set of high quality standards to be applied consistently by companies globally. The purpose of this paper is to examine the implementation process to integrate IFRS in the smaller and developed countries...

This study examines the information content of alternative implied volatility measures for the 30 components of the Dow Jones Industrial Average Index from 1996 until 2007. Along with the popular Black-Scholes and "model-free" implied volatility expectations, the recently proposed corridor...

A classification scheme for routing and scheduling problems in liner shipping is developed and subsequently used to classify existing literature on the subject. Based on the classification the articles are grouped, and the main characteristics of each group and article are described. The...

This paper contributes to the discussion of the present status and future scenarios of business reporting by conducting a thorough review and analysis of state-of-the-art of the authoritative business reporting literature and also a set of specifically formulated models for voluntary reporting....

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In the implementation of an ERP system in a large Danish production company (here referred to as Omega), discourse surrounding the project changed appreciably during the course of the project. Drawing on recent adaptations of discourse theory, we provide a theoretical model which relates...

This paper presents a robust branch-cut-and-price algorithm for the Capacitated Minimum Spanning Tree Problem (CMST). The variables are associated to q-arbs, a structure that arises from a relaxation of the capacitated prize-collecting arbores- cence problem in order to make it solvable in...

Assessment Centres are used as a tool for psychologists and coaches to ob- serve a number of dimensions in a person's behaviour and test his/her potential within a number of chosen focus areas. This is done in an intense course, with a number of dierent exercises which expose each participant's...

Baggrund Udviklingen i informationsteknologien samt i fremstillings- og transportteknologien har sammen med liberaliseringen af verdenshandlen haft afgørende indflydelse på logistikudviklingen og på udviklingen af SCM-tankegangen. Mange virksomheder har for at kunne fastholde deres...