Jurnal Economic

Abstract
In the federal public service, quality was first sought through efficient people. After five decades of predominant attention to processes, the rise of management thinking and program budgeting in the late 1960s led to concern with results. Since the early 1990s, the idea of results-based

Triningsih. 2006. Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Kepuasan Kerja Guru dan Karyawan SMP Negeri 30 Semarang Tahun Ajaran 2005/2006. Skripsi. Program Studi Pendidikan Administrasi Perkantoran. Fakultas Ekonomi Universitas Negeri Semarang.
Kata Kunci: Motivasi Kerja, Lingkungan Kerja, Kepuasan Kerja

RESEARCH NOTE
Public health research - multidisciplinary, high-benefit, undervalued
Mark McCarthy*
Department of Epidemiology and Public Health, University College London, 1-19 Torrington
Place, London WC1E 6BT, UK

RESEARCH NOTE
Working with and for the citizens
Carlo Sessa* and Andrea Ricci
Institute of Studies for the Integration of Systems (ISIS), Rome, Italy
(Received February 2010; final version received March 2010)

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HOW CORPORATIONS ARE CHANGING
ECONOMIC DEVELOPMENT PRACTICES
Changing corporate management structures and other organizational advances have also influenced economic development organizations, particularly those that are directly linked to corporations. A summary of these changes, in terms of impacts on workforce attraction campaigns, is presented.

THE CORPORATE COMMUNITY BUILDERS: USING CORPORATE STRATEGIC PHILANTHROPY FOR ECONOMIC DEVELOPMENT
Corporations have moved towards strategic, or focused, giving to gain the most return on their donations. How can economic development organizations benefit; from this movement towards strategic philanthropy, in which companies must justify their donations in terms of bottom-line impacts? Economic development organizations are uniquely positioned within communities and regions to help corporations identify their most effective philanthropic investments. As more corporations focus their donations into strategic philanthropy, the opportunity to forth beneficial partnerships increases. This article provides a summary of the process and a review of the various approaches of corporate strategic philanthropy programs--information that economic development organizations can use to form strategic partnerships.

Option Introduction and Secondary
Equity Offerings
Kishore Tandon, Susana Yu, and Gwendolyn Webb
Substantial empirical and theoretical evidence indicates that trading in options is associated with increased market efficiency- especially with respect to the incorporation of negative information in stock prices (Figlewski and Webb. 1993). This paper focuses on the potential role of option

Personally, I have leamed more about economics in the last two years than I have in the last 30 plus years leading to the start of the crisis. Though the current financial crisis has not made me or my colleagues completely throw out our basic conceptual frameworks, it has painfully made us

In the mid-1880s, wishing to celebrate the 100* anniversary of the French revolution, the French Republic planned an 1889 exposition intended to promote French knowledge and industry. The French engineer, Gustave Eifïel, suggested to Edouard Lockroy, then the Minister

Dividend payout and executive compensation:
theory and evidence
Nalinaksha Bhattacharyya, Amin Mawani, Cameron Morrill
College of Business and Public Policy, University of Alaska Anchorage, Anchorage, 99507, USA

Disclosure of the impacts of adopting Australian
equivalents of International Financial Reporting Standards
Philip D. Palmer
Flinders Business School, Flinders University, Adelaide, 5042, Australia
Abstract

Accounting irregularities, management compensation
structure and information asymmetry
Fayez A. Elayan, Jingyu Li, Thomas O. Meyer
Department of Accounting, Faculty of Business, Brock University, St. Catharines,
L2S 3A1, Canada

Discretionary Accruals and the
Emergence of Profitability
MICHAEL MOSEBACH*
PAUL SIMKO**
This study examines discretionary accruals associated with firms’ reaching profitability after a series of quarterly losses. As firms approach profitability, we posit they will be characterized with less income increasing discretion given the reversing nature of accruals. We find results consistent with this expectation. The discretionary accrual behavior for firms that remain profitable contrasts to that of a control sample that does not remain profitable. In the quarters preceding a reported profit, firms that sustain profitability use significantly lower income increasing discretionary accruals. For these firms, we also find that past discretion relates inversely to future profitability. We interpret our results as evidence that discretionary accruals for persistent loss firms can serve as a leading indicator of the ability to sustain future profits.