review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. however, conservatism has been one of the key principles in ac...

Sustainable supply chain management has emerged as a key approach for enterprises aiming to become environmentally sustainable. The study will investigate the kinds of environmental management practices that are undertaken by companies in greening the supply chain and how these practices affect the environmental and operational performance of the companies. The study provides additional insight...

Ecosystem objectives in fisheries management usually flow from high-level national policies or strategies and international agreements. Consequently they are often broadly stated and hence are difficult to incorporate directly in management plans. Predicting the results of any management action is very uncertain because the dynamics of ecosystems are complex and poorly understood. Methods to de...

Decision making is still one of the most critical and central activities performed in organizations (Simon, 1960; 1997; Ackoff, 1962). Any effort that improves the effectiveness and efficiency of the process is likely to have positive impacts on organizational intelligence and performance (Huber, 1990; Mora & Cervantes, 1999). Computer Based Information Systems (CBIS) have been used to support ...

This paper discusses the background and results of a research project which was conducted by ENISA (European Network and Information Security Agency) in cooperation with the BOC Information Technologies Consulting GmbH. The project was initiated with respect to the main task of ENISA: ensuring a high and effective level of network and information security within organisations in the European Un...

Two diierent operational interpretations of intuitionistic linear logic have been proposed in the literature. The simplest interpretation recomputes non-linear values every time they are required. It has good memory-management properties , but is often dismissed as being too ineecient. Alternatively , one can memoize the results of evaluating non-linear values. This avoids any recomputation, bu...

Lean management with organizational commitment of employees is recognized to improve hospital service operations. This research explores the extent to which lean management practices are adopted by hospitals in Thailand. The purpose of this paper is to investigate lean practices and organizational commitment affecting operational performance in hospitals. Data was collected from the hospital im...

Operational excellence is generally known as a management system integrated across critical functions that is geared towards continually improving operational performance. Functional areas such as health, environment and safety, quality and human resources are the focus of many corporate-wide operational excellence programs. Operational excellence also focuses on improving areas such as custome...