Current Search: levitt (x)
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Scholar's name
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Morton Levitt
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Department
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Department of Integrated Medical Science
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Status
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Current
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Email
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mlevitt3@health.fau.edu
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Format
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Institutional Scholar
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Title
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Driving a hard bargain: U.S. sanctions strategies.
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Creator
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Levitt, Jason., Dorothy F. Schmidt College of Arts and Letters, Department of Political Science
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Abstract/Description
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Policymakers and scholars are deeply divided on the purpose and effectiveness of sanctions, but recent work has given attention to the strategy of using positive sanctions or incentives. This study investigates the conditions under which the U.S. uses a punitive sanctions policy (indicated by all negative sanctions) or an engagement policy (indicated by a mix of positive and negative sanctions). Applying materialist (Schelling, 1960, 1966; Snyder and Diesing, 1977; Axelrod, 1984; Fearon, 1994...
Show morePolicymakers and scholars are deeply divided on the purpose and effectiveness of sanctions, but recent work has given attention to the strategy of using positive sanctions or incentives. This study investigates the conditions under which the U.S. uses a punitive sanctions policy (indicated by all negative sanctions) or an engagement policy (indicated by a mix of positive and negative sanctions). Applying materialist (Schelling, 1960, 1966; Snyder and Diesing, 1977; Axelrod, 1984; Fearon, 1994) and sociological (Schoppa, 1999; Wendt, 2000; Lebow, 2007) bargaining perspectives, this study will consider factors such as the level of target threat, the target's nuclear weapons capability, the extent of international support for sanctions, and the relationship between the U.S. and target. This study analyzes the case studies of the U.S-led sanctions against Iraq (1990-2003), North Korea (1993-present), and Libya (1972-2006).
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Date Issued
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2010
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PURL
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http://purl.flvc.org/FAU/2976441
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Subject Headings
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Terrorism, Prevention, Government policy, Economic sanctions, American, Sanctions (International law), International economic relations, Foreign relations, Foreign relations
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Format
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Document (PDF)
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Title
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AIRSHIP OPERATIONS DURING WORLD WAR II.
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Creator
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LEVITT, MARTIN L., Florida Atlantic University, O'Sullivan, John
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Abstract/Description
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The role of the airship has been largely ignored by traditional operational histories of World War II. Although airships never proved as effective an offensive weapon against submarines as their prewar proponents had promised, they played a strong defensive role in deterring U-boat assaults. They served successfully as convoy escorts and provided a number of useful ancillary services, including air/sea rescues and utility missions. American airships made a clear if limited contribution to...
Show moreThe role of the airship has been largely ignored by traditional operational histories of World War II. Although airships never proved as effective an offensive weapon against submarines as their prewar proponents had promised, they played a strong defensive role in deterring U-boat assaults. They served successfully as convoy escorts and provided a number of useful ancillary services, including air/sea rescues and utility missions. American airships made a clear if limited contribution to successful Allied naval operations.
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Date Issued
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1982
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PURL
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http://purl.flvc.org/fcla/dt/14140
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Subject Headings
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Airships, World War, 1939-1945--Aerial operations, American
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Format
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Document (PDF)
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Title
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Tim: A Duedessey.
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Creator
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Levitt, Aimee A., Florida Atlantic University, Payne, Johnny
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Abstract/Description
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At the beginning of this novel, Tim, a computer programmer in his early twenties living near Chicago, leaves his girlfriend Gina and the mechanical life he's been living with her and, following the model of the adult bildungsroman hero, begins a search not for his destiny but for the sort of life that will make him happy, in the process becoming less of an overgrown adolescent and more like a grown-up.
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Date Issued
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2002
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PURL
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http://purl.flvc.org/fcla/dt/12893
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Subject Headings
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Maturation (Psychology) in literature, Bildungsroman
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Format
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Document (PDF)
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Title
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The role of professional judgment in the application of United States accounting standards: An experimental study of the effect of professional judgment on financial reporting decisions of accountants.
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Creator
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Rentfro, Randall Wesley, Florida Atlantic University, Hooks, Karen L.
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Abstract/Description
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This study examines two questions: (1) whether the level professional judgment required in the application of accounting standards affects the comparability of financial reporting; (2) whether financial statement preparers exploit the professional judgment in accounting standards in order to engage in earnings management. The study is motivated by former FASB Chair Dennis Beresford's call for simple accounting standards which rely heavily on the exercise of professional judgment and by SEC...
Show moreThis study examines two questions: (1) whether the level professional judgment required in the application of accounting standards affects the comparability of financial reporting; (2) whether financial statement preparers exploit the professional judgment in accounting standards in order to engage in earnings management. The study is motivated by former FASB Chair Dennis Beresford's call for simple accounting standards which rely heavily on the exercise of professional judgment and by SEC Chair Arthur Levitt's concerns that managers exploit the flexibility in accounting standards to engage in earnings management. Agency theory is used to develop two hypotheses which predict the conditions under which financial statement preparers exploit the professional judgment allowed in the application of accounting standards in order to manage earnings. Normative arguments are used to develop a third hypothesis about the relationship between the level of professional judgment required to apply accounting standards and the comparability of financial reporting. The study uses an experiment methodology to examine the financial reporting decisions of 111 financial statement preparers in corporations located throughout the United States. Participants are randomly assigned to one of four experimental groups (a control group, a profit-sharing plan group, an information asymmetry group, and a moral hazard group). The study's results support the hypothesis that there is less comparability in financial reporting when accounting standards rely heavily on the exercise of professional judgment than when standards place fewer demands on professional judgment. The findings also provide some support for the idea that moral hazard conditions interact with the level of professional judgment required in the application of accounting standards to affect the reporting decisions of financial statement preparers. However, the male financial statement preparers in this study reacted differently than their female counterparts when faced with moral hazard conditions.
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Date Issued
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2000
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PURL
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http://purl.flvc.org/fcla/dt/12653
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Subject Headings
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Accounting--Standards--United States, Accounting--Decision making
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Format
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Document (PDF)