Library of Congress Cataloging-in-Publication Data -- Contents -- Preface -- Sarbanes-Oxley Act and Its Impacts on Corporate Governance -- Abstract -- 1. Introduction -- 2. Contents of SOX -- Title I: Public Company Accounting Oversight Board (PCAOB) -- Title II: Auditor Independence -- Title III: Corporate Responsibility -- Title IV: Enhanced Financial Disclosures -- Title V: Analyst Conflicts of Interest -- Title VI: Commission Resources and Authority -- Title VII: Studies and Reports -- Title VIII: Corporate and Criminal Fraud Accountability -- Title IX: White Collar Crime Penalty Enhancements -- Title X: Corporate Tax Returns -- Title XI: Corporate Fraud Accountability -- 3. Productivity and Efficiency of Accounting Firms -- 4. Going-Public and Going-Private Decisions -- 5. Small Firms -- 6. Lobbying Approach -- 7. Risk, Return and Market Reaction -- 8. Trend in Corporate Governance -- 9. International Implications and Comparisons -- 10. Solving the Problems or Healing the Symptoms? -- 11. Conclusion and Recommendations -- References -- Appendix: Research Findings on SOX -- A Utility Function Approach for Evaluating Country Performances with DEA - The Twin Goals of Decent Work and a Fair Globalization -- Abstract -- 1. Background and the Task Ahead -- 2. Estimating a Cobb-Douglas Generalized Social Utility Function by DEA -- 3. Disentangling the Causal Structure: A Hierarchy of Nested Social Utility Functions and Two-Stage DEA -- 4. Is a Reconciliation of the Twin Goals Possible? -- 5. Numerical Results -- 6. Concluding Remarks -- Disclaimer -- References -- Benefits of Including an Asian Currency Unit (ACU) in an Optimized World Currency Basket -- Abstract -- 1. Introduction -- 2. Methods -- 2.1. Currency Exchange Rates and Currency Baskets -- 2.2. Normalized Measures of Currency Exchange Rate Trends and Volatility.

2.3. Methods for Creating Currency Baskets or Composite Currencies -- 3. Results -- 3.1. Does the Addition of an ACU Result in a Better Global Currency Basket? -- 3.2. Effect of Adding an ACU on Relative Weights of USD, Euro and Yen in Global Currency Basket -- 3.3. Comparing a Currency Basket with an ACU vis a vis a Basket with Other Popular Currencies -- 4. Conclusions -- Acknowledgments -- References -- The Role and Design of Warehouses in Modern Supply Chains -- Abstract -- Introduction -- The Role of Inventory -- The Role of Warehouses -- Framework for Identifying the Roles of Warehouses -- Design of Flexible Warehouses -- Performance Measurement of Flexible Warehouses -- Conclusion -- References -- Optimization for Network Congestion Management with Elastic Equilibrium Flows -- Abstract -- 1. Introduction -- 2. Problem Formulation -- 2.1. Notation -- 2.2. An Elastic User Equilibrium Traffic Assignment -- 2.3. A MPEC Programme -- 2.4. Sensitivity Analysis by Directional Derivatives -- 2.5. A Non-Linear Inequality Constrained Optimization Problem -- 3. A Novel Solution Scheme -- 3.1. Characteristics of the Non-Linear Inequality Constrained Optimization Problem -- 3.2. A Contractive Subgradient Projection Method -- 3.3. A Novel Solution Scheme -- Step 1.0. (Set initial data) -- Step 2.0. (Compute subgradients) -- Step 3.0. (Compute the subgradient projection) -- Step 4.0. (Conduct the contractive subgradient projection method) -- 4. Numerical Calculations -- 5. Conclusion and Future Work -- Acknowledgments -- References -- Architecture of CCPUL -- 1.1 Research motivation and goal -- 1.2. Problem Statement -- 1.3. Result and Contribution -- 1.4. Scope of CCPUL -- 1.4.1. Scope -- 1.4.2. Thesis Position -- 1.5. Architecture of CCPUL -- 1.5.1. Architecture -- 1.5.2. Architecture for Feedback of Product Usage Cycle -- References.

Operational Issues for Entrepreneurs in the Global Context -- ABSTRACT -- Introduction -- References -- On Partner Selection Factors and Ventures Performance of International Alliance -- Abstract -- 1. Introduction -- 2. Literature Review and Hypotheses -- 2.1. Theories on Partner Selection -- 2.1.1. Economic and social perspectives -- 2.1.2. Knowledge-based view -- 2.2. Literature on IJV Partner Selection -- 2.3. Customer-Based Knowledge -- 2.4. Hypotheses -- 2.4.1. Customer related factors and IJV performance -- 2.4.2. Customer related factors and market orientation -- 2.4.3. Market orientation and ijv performance -- 3. Methods -- 3.1. Measurement -- 3.2. Samples -- 4. Results and Analyses -- 4.1. Sample Description -- 4.1.1. Descriptive statistics -- 4.1.2. Cross-tabulation -- 4.2. Partner Slection Factors and IJV Performance -- Customer-based performance -- Competition-based performance -- Overall performance -- 4.3. Market Orientation -- Market orientation and overall venture performance -- 5. Conclusions -- 5.1. Conclusions -- 5.2. Implications -- 5.2.1. Theoretical implications -- 5.2.2. Managerial implications -- References -- Influence of Industrial Structure on Managerial Knowledge: A New Vision of Porter's Five Forces Scheme -- Abstract -- Introduction -- Theoretical Perspective -- Methodology -- The "External" Measurement of the Hospitality Structure: The Delphi Study -- The Delphi technique -- Characteristics of the Delphi Sample and the sampling process -- The Questionnaire to Managers -- Self-administered questionnaires sent by e-mail -- Questionnaire characteristics and the sampling process -- Analytic Tools -- Results -- Dimensionality Analysis -- Reliability analysis -- Validity analysis -- Conclusion -- Acknowledgment -- References -- Appendix I -- Index.