Veterinarians can serve some of their more progressive commercial cow-calf clients by introducing them to the option of becoming an embryo transfer (ET) contract recipient herd. Contract recipient herds receive embryos from owners of purebred herds, have those embryos transferred to their synchronous recipient cows, calve and raise those ET calves to weaning when they are sold back to the embry...

Earnings management is found to be driven by different managerial incentives. Previous studies have identified that executive compensation contracts create incentives for earnings management. The agency theory and the positive accounting theory provide explanations for contract-driven earnings management. This study links the agency theory and the positive accounting theory and reviews the earl...

Contract interpretation remains the most important source of commercial litigation and the most contentious area of contemporary contract doctrine and scholarship. Two polar positions have competed for dominance in contract interpretation. In a textualist regime, generalist courts cannot consider context; in a contextualist regime, they must. Underlying this dispute are contrary assumptions abo...

Enterprise goals justify and explain the presence of information system constraints, activities and actors. One of the main problem in the area of enterprise modelling is to bridge the gap between the description of goal as early requirement statement and the precise specification of related to this goal limited area of activity of which a stakeholder is concerned. Various kinds of entities, re...

M by the mixed evidence concerning the adoption level and value of collaborative forecasting (CF) implementations in retail supply chains, in this paper, we explore the conditions under which CF offers the highest potential. We consider a two-stage supply chain with a single supplier selling its product to consumers through a single retailer. We assume that both the supplier and the retailer ca...

A common problem in economic transactions is the presence of relevant aspects of the exchange that cannot be fully specified in the contract, for example, because they are observable but not verifiable by a third party (court). The existence of non-verifiable aspects (some qualitative features of the exchanged goods and services that cannot be verified in court), contractual complexities, lack ...

This paper analyses regulation by contract in public-private partnerships (PPPs) for infrastructure services. Although the benefits of competition for the market and subsequent regulatory contracts are recognised, the literature also identifies contract design failures. When considering these limitations, it is useful to distinguish between contracts associated with purely contractual PPPs (con...