Full Issue

View or download the full issue PDF

Table of Contents


Gulsah Hancerliogullari Koksalmis

Article ID: 288
Views - 823  (Abstract) PDF - 212  (Download)
Abstract: The area of operations management has had a substantial effect on the today’s air transportation management. Having moved with huge demand from management to obtain a competitive advantage in the market, the airlines are utilizing advanced optimization techniques to develop decision support systems for operations management and control. In order to provid...
Nathália Pufal

Article ID: 434
Views - 348  (Abstract) PDF - 78  (Download)
Abstract: The stimulus for economic development is innovation. The constantly quest of new ways to deliver value results from the need for competitive advantage. The introduction of social and environmental perspectives in the economic debate has made emerge a new element that turned to influence the strategy of companies, besides generating a new competitive scena...


Jose Antonio Trigueros Pina

Article ID: 382
Views - 282  (Abstract) PDF - 90  (Download)
Abstract: In today’s environment, where SME’s financing continues to be a serious problem, systems that facilitate non-bank financing models different from traditional ones should be considered. In the present article a model of financing based on bonds for SME’s is proposed, very suitable for the agricultural sector or any group with little access ...
Ana Paula Paulino da Costa

Article ID: 385
Views - 403  (Abstract) PDF - 72  (Download)
Abstract: Cases of corporate frauds with financial instruments count on simulacra of accountability. Based on grounded research, this study considered cases that were conducted for years without being detected causing billionaire injury to investors. The objective was to present how they bypassed internal controls, corporate governance, and all regulatory apparatus...
Michael J. Gallagher, Emily F. Gallagher

Article ID: 407
Views - 290  (Abstract) PDF - 68  (Download)
Abstract: This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities.  The financial statements were picked on a random basis from the Electronic Municipal Market Access [1] database. EMMA is a resear...