Now showing items 145-164 of 933

  • Comparing three ways to update Choquet beliefs 

    Eichberger, Jürgen; Grant, Simon; Kelsey, David (Elsevier, 2010-05)
    We analyze three rules for updating neo-additive capacities. Only for Generalized Bayesian Updating is relative optimism the same for both updated and unconditional capacities. For updates of the other two, either the ...
  • The comparison of ad valorem and specific taxation under uncertainty 

    Kotsogiannis, Christos; Serfes, Konstantinos (Wiley Blackwell, 2013)
    The comparison between specific (per unit) and ad valorem (percentage) taxation has been one of the oldest issues in public finance. In Cournot markets, with deterministic costs structures, conventional wisdom has it that ...
  • The comparison of ad valorem and specific taxation under uncertainty 

    Kotsogiannis, Christos; Serfes, Konstantinos (Wiley Blackwell, 2013)
    The comparison between specific (per unit) and ad valorem (percentage) taxation has been one of the oldest issues in public finance. In Cournot markets, with deterministic costs structures, conventional wisdom has it that ...
  • A comparison of CMB- and HLA-based approaches to type I interoperability reference model problems for COTS-based distributed simulation 

    Taylor, Simon J.E.; Turner, Stephen J.; Mustafee, Navonil; Ahlander, Henrik; Ayani, Rassul (Sage, 2005)
    Commercial-off-the-shelf (COTS) simulation packages (CSPs) are software used by many simulation modellers to build and experiment with models of various systems in domains such as manufacturing, health, logistics and ...
  • Competition in the advanced sale of service capacity 

    Ng, Irene C. L.; Lee, Khai S. (Inderscience, 2008)
  • Competition, choice and governance in the UK audit market: interview evidence 

    McMeeking, Kevin P. (Institute of Chartered Accountants of Scotland, 2009)
    The large listed audit market is dominated by the Big 4 accounting firms; this has led to concerns about the lack of competition and choice in the audit market and the establishment by the Financial Reporting Council of ...
  • Complexity in a systems engineering organization: An empirical case study 

    Gilbert, D; Yearworth, M (Wiley, 2016)
    ystems Engineering development projects often fail to meet delivery expectations in terms of timescales and cost. Project plans, which set cost and deadline expectations, are produced and monitored within a reductionist ...
  • The complexity of tax simplification 

    Budak, T; James, SR; Sawyer, A (Palgrave Macmillan, 2016-04-29)
    This book explores the experiences of simplification in a range of countries and jurisdictions.
  • The complexity of tax simplification: The UK experience 

    James, S (Palgrave Macmillan, 2016-04-29)
    Complexity has long been a feature of taxation in the UK. For instance, the original Act of Parliament introducing the income tax in 1799 was a complex document of some 152 pages so that the government felt it necessary ...
  • Compulsory and voluntary annuities markets in the UK 

    Cannon, Edmund; Tonks, Ian (University of Exeter Business School, 2010-01)
    This paper describes the operation of both the compulsory pension annuity and voluntary annuity markets in the UK. The paper reports on the movement of UK annuity price quotes in the voluntary market from 1957-2009, and ...
  • A conceptual map of tax rule change 

    Oats, Lynne; Sadler, Pauline (The Tax Institute, 2011)
    The purpose of this paper is to present a conceptual map to assist tax scholars in framing their analyses of tax rule change. The map is developed in two stages; the first identifies the various factors that bring pressure ...
  • Conceptualising entrepreneurial capital for a study of performance in small professional service firms 

    Stringfellow, Lindsay; Shaw, Eleanor (Emerald, 2009)
    Purpose – The purpose of this paper is to develop a robust theoretical framework for exploring the longitudinal impact of social capital on the performance of small business service firms.
  • Conceptualizing taste: food, culture and celebrities 

    Stringfellow, Lindsay; MacLaren, Andrew; Maclean, Mairi; O'Gorman, Kevin (Elsevier, 2013-09)
    Tourism is a potent realm for theorizing broader issues of culture and taste. Exploring dining and culinary pursuits can shed light on the production and reproduction of gastronomic culture and broader struggles for ...
  • Confronting the Robinson Crusoe paradigm with household-size heterogeneity 

    Koulovatianos, Christos; Schröder, Carsten; Schmidt, Ulrich (Center for Financial Studies, University of Frankfurt, 2008-08)
    Modern macroeconomics empirically addresses economy-wide incentives behind economic actions by using insights from the way a single representative household would behave. This analytical approach requires that incentives ...
  • Conjoint communication and knowledge use/needs analysis in a financial services firm 

    Powell, J; van den Heever, S (Palgrave Macmillan, 2016-08-22)
    The act of communication in an organisation, while necessary for the transmission of knowledge, is not synonymous with it. Communicative acts may contain large or small amounts of knowledge, and, moreover, may bear knowledge ...
  • The consequences of Zakat for capital accumulation 

    Ali, D.H. Norulazidah P.H. Omar; Myles, Gareth D. (Wiley-Blackwell, 2010-08)
    The payment of zakat by the owners of wealth is one of the five pillars of Islam. Many countries operate with no enforcement of the obligation to pay, making zakat a form of voluntary redistribution. We analyze how zakat ...
  • Conservatism in residual income models: theory and supporting evidence 

    Ashton, David; Wang, Pengguo (Taylor & Francis, 2015-05-29)
    In this paper, we develop a framework for evaluating the impact of conservative accounting on the structure of residual income models of equity valuation. We explore specific examples of both unconditional and conditional ...
  • Consistent model specification testing 

    Davidson, James; Halunga, Andreea G. (University of Exeter Business School, 2012-03)
    This paper proposes a consistent model specfication test that can be applied to a wide class of models and estimators, including all variants of quasi-maximum likelihood and generalized method of moments. Our framework ...
  • Consistent testing of functional form in time series models 

    Halunga, Andreea G.; Davidson, James (Oxford University Press, 2014-08)
    We develop a consistent procedure for testing the adequacy of parametric time series models. The approach is to extend Herman Bierens’s idea of examining the covariances between regression residuals and an exponential ...