This study provides evidence that hedge accounting information under Statement of Financial Accounting Standards (SFAS) 133, for Derivative Instruments and Hedging Activities, is related to rivals' market entry decisions. Documenting information's relevance competition decisions requires context-specific settings. Using data the airline industry in United States, I predict find entrants are les...

Most universities make use of e-learning facilities to manage and deliver on-line learning. Many universities have adopted an approach to teaching and the delivery of course content that combines traditional face-toface delivery with online teaching resources: a blended learning approach. Many factors act to determine how online learning is adopted, accepted, and the balance between online and ...

Modem competitive scenario necessitates the achievement of strategic fit between competitive and supply chain strategies, for effective and economic response in filling customer's orders, by a manufacturing enterprise. Towards this end, all the decisions (strategic, planning and operational) with regard to supply chain ought to be in conformity with strategic fit zone along cost efficiency and ...

Enterprise systems (ES) implementations are regarded costly, time and resource consuming and have a great impact on the organization in terms of the risks they involve and the opportunities they provide. The steering committee (SC) represents the group of individuals who is responsible for making strategic decisions throughout the ES implementation lifecycle. It is evident from recent studies t...

The efficiency and agility of its supply chain is vital to the commercial success of any product. Sharing strategic and tactical information effectively within the supply chain is often a key factor in achieving this goal. This paper proposes a framework to identify strategic, tactical decisions and information. The framework is used to conduct a sector based analysis of the Rapid Manufacturing...

In today’s rapidly changing healthcare industry, U.S. hospitals and health systems are contending with tightening margins that conflict with an ever-expanding list of capital needs. Given competing demands on scarce capital resources, an organization’s long-term success and sustainability hinges on its ability to make smart strategic investment decisions today. The alignment of capital decision...

OOl8-9251/9S/$4.00 @ 1995 IEEE Air crews are faced with critical decisions in an increasingly information-rich environment. While automation handles a greater percentage of procedural operations, the crew retains responsibility for vigilant monitoring, situational awareness, and efficient planning. Strategic decisions that significantly affect the course of the mission must be made under uncert...

Effective IT governance is an important requirement for strategic IT-based change. The extant literature focuses on which IT decisions should be governed and who is accountable for them. However, in multi-business organizations there is little theoretical guidance on which decisions should be made at the corporate and strategic business unit (SBU) levels, or when such decisions should be made a...