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This paper investigates associations between evaluations of activity based costing (ABC) systems, contextual factors, and factors related to the ABC implementation process using interview and survey data from 21 ®eld research sites of two ®rms. Structural equation modeling is used to investigate the ®t of a model of organizational change with the data. The(More)
In this article we summarize the findings of articles that have ranked academic accounting journals, as well as articles that provide other bases for considering journal quality. Results indicate that five journals—Accounting, Organizations and Society, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research,(More)
We review fleet dynamics and fishermen behavior from an economic and sociological basis in developing fisheries, in mature fisheries near full exploitation, and in senescent fisheries that are overexploited and overcapitalized. In all cases, fishing fleets behave rationally within the imposed regulatory structures. Successful, generalist fishermen who take(More)
In contrast to dominant mode of ecological transition in the evolution of marine mammals, different lineages of toothed whales (Odontoceti) have repeatedly invaded freshwater ecosystems during the Cenozoic era. The so-called 'river dolphins' are now recognized as independent lineages that converged on similar morphological specializations (e.g.,(More)
We introduce a theoretical framework and practical algorithms for replacing time-coded structured light patterns with viewpoint codes, in the form of additional camera locations. Current structured light methods typically use log(N) light patterns, encoded over time, to unambiguously reconstruct N unique depths. We demonstrate that each additional camera(More)
The Eocene history of cetacean evolution is now represented by the expansive fossil record of archaeocetes elucidating major morphofunctional shifts relating to the land to sea transition, but the change from archaeocetes to modern cetaceans is poorly established. New fossil material of the recently recognized family Eomysticetidae from the upper Oligocene(More)
Ornithomimosaur dinosaurs evolved lightweight, edentulous skulls that possessed keratinous rhamphothecae. Understanding the anatomy of these taxa allows for a greater understanding of "ostrich-mimic" dinosaurs and character change during theropod dinosaur evolution. However, taphonomic processes during fossilisation often distort fossil remains.(More)
The extinct Stereogenyina turtles form a relatively diverse Podocnemididae lineage, with twelve described and phylogenetically positioned species. They are characterized by a wide geographic and temporal range, from the Eocene of Africa to the Pleistocene of Southeast Asia, and a peculiar palate morphology, with a secondary palate that is unique among(More)