Vol. 3(1) January 2010
Financial Reporting in Agriculture: The U.S. Government’s Failed Attempt at Forced Adoption
Barney Douglas K.
This study examines the failed attempt of the Farmers Home Administration (FmHA) to implement a sophisticated accounting system with their farm borrowers in the 1980s. The Farmers Home Administration attempt was nationwide with the intent to have its thousands of borrowers adopt (via mandate) the new accounting system. Ultimately, the uproar from these borrowers and their support groups attracted the attention of Congressmen, who legislated a remedy for their constituents. This work lays the theoretical framework using Rogers’ Diffusion Theory, provides the farm setting of that time, describes the data used, walks the reader through the case history and provides some thoughts on why the outcomes occurred. The study should be a wake-up call for government agencies attempting to impose their will on their constituents. In particular, the study shows what can happen when a government agency attempts to force the diffusion of an innovation without grassroots support.
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Employers Use Face Book Too, for Hiring
Oleniczak Mary, Pike Charlie, Mishra Jitendra and Mishra Bharat
Face book, the fastest growing international social network with more than 150 million users is truly a worldwide phenomenon. It is not surprising that nearly 22% of employers check “Face book-Profiles” when they are looking to hire candidate to see if the prospective are drinking too much, doing drugs, trashing former employers or letting out trade secrets on their profiles. They look at My Space, Face book, Twitter and other social networking sites to vet their job candidates. This paper is about Face book. The paper cites several cases to raise awareness about whether employers should use Face book for hiring purposes and makes recommendations to prospective candidates.
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Survey of Computerised Internal Control Features in Small Businesses and its Relationship to Detected Fraud
Patel Arvind, Prasad Pranil and Prasad Joyti
In this paper we look at the relationship between computerised internal control systems and its relationship to fraud in small businesses. In recent years with the advancement of information technology, the cost of acquiring and implementing a computerised information system is such that many small businesses are able to implement such systems. An implication of this is that internal controls related to the computerised systems will have to be implemented as well. Hence, in this paper we look at the relationship between computerised internal controls and detected fraud. Results indicate that the incidence of fraud in a computerised internal control environment is higher than in a non computerised environment.
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Passengers’ Satisfaction with their Travel: A Comparative Study between the Srtu and Private Sector Bus Operators in Nagaland
Patikar Gautam
Passenger transport service is extended by many bus operators belonging to both public and private sectors in Nagaland, so co-existence of both the public and private sector in this public utility service leads to competition between the two. In Nagaland passengers do have opportunity to use the bus services of both private and the State Road Transport Undertaking (SRTU) viz. Nagaland State Transport (NST). Therefore an attempt to study the comparison between NST and private buses with respect to passengers’ satisfaction becomes important. Accordingly the socio-economic factors influencing the passengers’ satisfaction of the respondents have also been studied.
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Work Life Balance of IT Women Professionals Belonging to the Age Group 20-35 in India
Divya D., Suganthi L. and Samuel Anand A.
The information technology (IT) industry has shown its potential as a leading sector in spurring economic development and has offered many new job opportunities in India for both men and women. Even though women have made decisive advances in the labor market, there has not been much progress in the IT industry. This is evident from the fact that only 9% of IT professionals in the total labor force are women. The reasons attributed to this could be multifaceted. It could be because of the practices and policies of the working environment, the organizational climate, the family situations etc. A questionnaire was constructed to determine the reasons for the voluntary turnover of women especially in the IT sector who have just started their family life. The study illustrates the current workplace conditions and some of the reasons causing imbalances in work and life. The study focuses on the working women in the age group 20 -35, the hazards and problems they face at work and in family life with special focus on IT companies in India. Factor analysis was performed on the survey and it was found that two factors namely psychological and cognitive factor and organizational climatic factor are the causes of work life imbalances among women working in the age group 20 to 35 in IT sector. The reliability of the factors was checked using cronbach’s alpha. Bartletts test of sphericity was used to check for significance of all correlations within a correlation matrix. The study recommends that organizations may use these insights to mitigate voluntary turnover among women belonging to IT sector and increase the work force diversity.
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Employee’s Intent to Remain with an Organization: Empirical Evidence from Israel
Drost Ellen A., Prabhu Veena and Greenberg Talia
This study explores the factors which have an effect an employee’s intent to remain with an organization. A cross-sectional sample of 120 Israeli employees from the private sector indicated that an employee’s intention to remain with an organization is significantly and positively related to managerial communication, job satisfaction, job performance, perceived organizational support and career future. Conclusion and implications are discussed.
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Tourism Management in Sikkim Himalaya –A Multidimensional SWOT Analysis
Bora Bedanta, Anindita Bora and Jha Ajeya
Tourism has been for years one of the world’s finest service industries having an average growth of 5 % with 1000 million visitors traveling around the globe. This new epoch of a tourism based economy has opened up door of a landlocked part known as ‘Sikkim Himalaya’ in eastern region of India. Small but beautiful, Sikkim, being nested below the Mount Kanchendzonga (8534 meters), the third highest mountain in the world, is endowed with immense natural wealth, unique cultural heritage, magical beauty and bewildering diversity. Nevertheless, it is yet to wake up to its enormous tourism prospect in a sustainable manner. So, the present study aims to explore the potentiality of Sikkim Himalaya as a ‘Green Tourism Paradise’ and to highlight its major impediments to growth and development. It suggests few probable reforms that may help speedy augmentation of the state of affairs in due course of time. Special focus is bestowed upon a multidimensional SWOT analysis performed at the end which signifies that the encouragement of Tourism in Sikkim holds out an assured prosperity of projecting the state as a unique destination in the globe.
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