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1 – 10 of 809Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the…
Abstract
Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.
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Ana Odorović and Karsten Wenzlaff
The paper discusses the rationale for a widespread reliance on Codes of Conduct (CoC) in European crowdfunding through the lenses of economic theories of self-regulation. By…
Abstract
Purpose
The paper discusses the rationale for a widespread reliance on Codes of Conduct (CoC) in European crowdfunding through the lenses of economic theories of self-regulation. By analysing the institutional design of CoCs in crowdfunding, the paper illustrates the differences in their regulatory context, inclusiveness, monitoring and enforcement. It offers the first systematic overview of substantial rules of CoCs in crowdfunding.
Design/methodology/approach
A comparative case study of nine CoCs in Europe is used to illustrate differences in their institutional design and discern the economic purpose of the CoC.
Findings
The institutional design of different CoCs in Europe mainly supports voluntary theories of self-regulation. In particular, the theory of reputation commons has the most explanatory power. The substantial rules of CoC in different markets show the potential sources of market failure through the perspectives of platforms.
Research limitations/implications
CoCs appear in various regulatory, cultural, and industry contexts of different countries. Some of the institutional design features of CoC might be a result of these characteristics.
Practical implications
Crowdfunding associations wishing to develop their own CoC may learn from a comparative overview of key provisions.
Social implications
For governments in Europe, contemplating creating or revising bespoke crowdfunding regimes, the paper identifies areas where crowdfunding platforms perceive market failure.
Originality/value
This paper is the first systematic study of self-regulatory institutions in European crowdfunding. The paper employs a theoretical framework for the analysis of self-regulation in crowdfunding and provides a comparison of a regulatory context, inclusiveness, monitoring and enforcement of different CoCs in Europe.
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Ahmed Riahi‐Belkaoui and Dimitra Koula Alvertos
Summarizes previous research on financial analysts’ forecasts and the segmentation of international finance markets. Hypothesizes that the accuracy of earnings forecasts in a…
Abstract
Summarizes previous research on financial analysts’ forecasts and the segmentation of international finance markets. Hypothesizes that the accuracy of earnings forecasts in a country is negatively related to the country return, and positively to the country risk. Uses 1992‐94 data from 12 countries to test this, supports the hypothesis and calls for further research.
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Andrew T. Collins and David A. Hensher
There is extensive evidence that decision-makers, faced with increasing information load, may simplify their choice by reducing the amount of information to process. One…
Abstract
Purpose
There is extensive evidence that decision-makers, faced with increasing information load, may simplify their choice by reducing the amount of information to process. One simplification, commonly referred to as attribute non-attendance (ANA), is a reduction of the number of attributes of the choice alternatives. Several previous studies have identified relationships between varying information load and ANA using self-reported measures of ANA. This chapter revisits this link, motivated by recognition in the literature that such self-reported measures are vulnerable to reporting error.
Methodology
This chapter employs a recently developed modelling approach that has been shown to effectively infer ANA, the random parameters attribute non-attendance (RPANA) model. The empirical setting systematically varies the information load across respondents, on a number of dimensions.
Findings
Confirming earlier findings, ANA is accentuated by an increase in the number of attribute levels, and a decrease in the number of alternatives. Additionally, specific attributes are more likely to not be attended to as the total number of attributes increases. Willingness to pay (WTP) under inferred ANA differs notably from when ANA is self-reported. Additionally accounting for varying information load, when inferring ANA, has little impact on the WTP distribution of those that do attend. However, due to varying rates of non-attendance, the overall WTP distribution varies to a large extent.
Originality and value
This is the first examination of the impact of varying information load on inferred ANA that is identified with the RPANA model. The value lies in the confirmation of earlier findings despite the evolution of methodologies in the interim.
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Yaw A. Debrah and Ian G. Smith
Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on…
Abstract
Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.
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It was a typical Wednesday in Room 4. Wednesday mornings meant time for Invitations. A time cherished and enjoyed by the intermediate students in Ruth’s elementary classroom…
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It was a typical Wednesday in Room 4. Wednesday mornings meant time for Invitations. A time cherished and enjoyed by the intermediate students in Ruth’s elementary classroom. Invitations were a time for small groups of students to work together across disciplines on self-selected topics offered by the teacher but grown from student interests. On a weekly basis students signed up for Invitations – sometimes sticking with a topic for several weeks and sometimes attending to a new topic each week. Topics ranged anywhere from using technology, taking apart CD players to discover how they work, exploring media coverage of current events, debating social issues, dissecting plants, to making maps. Students then worked cooperatively in student-facilitated groups to use multiple ways of knowing, and available resources and materials to ask important questions, to investigate issues of significance, to pursue possibilities, and to inquire with others.
Notes the lack of research on value added statements (VASs) from the users’ perspective and their increased publication by South African listed companies. Reports a survey of…
Abstract
Notes the lack of research on value added statements (VASs) from the users’ perspective and their increased publication by South African listed companies. Reports a survey of representatives of all financial statement user groups in South Africa to assess their use of VASs, their problems, possible future uses and the information needs/decisions being affected. Compares past and present use of VASs, discusses their shortcomings and shows how usage might increase if these were overcome. Summarizes reasons for the low usage of VASs and concludes that they should not be published in South Africa any more.
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This paper proposes a revised analytical model for accounting professionals that can be used to evaluate the financial well being of innovative companies that rely on earnings…
Abstract
This paper proposes a revised analytical model for accounting professionals that can be used to evaluate the financial well being of innovative companies that rely on earnings management practices (EM) for their growth. Through an analysis of corporate governance, financial reporting standards, and ratio analysis this paper reaches the conclusion that Enron extended previously researched earnings management practices that could have been detected in early 2000. Results of the analysis indicate that by using price book, price earnings multiple, net margin percentage, and return on assets, and taking into consideration the so‐called risk management activities which seemed to disguise highly volatile speculative derivative‐based activities, Enron was headed for implosion at least one year before its collapse.
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Terri R Lituchy, Martha A Reavley and Philip Bryer
In this chapter, Lituchy, Reavley, and Bryer report on their interviews with women entrepreneurs from the Czech Republic, Poland, and Japan. Eastern European respondents expressed…
Abstract
In this chapter, Lituchy, Reavley, and Bryer report on their interviews with women entrepreneurs from the Czech Republic, Poland, and Japan. Eastern European respondents expressed a desire for and the importance of business training. Many who had attempted to get bank loans were refused for lack of collateral or because their business plans were inadequate. Japanese respondents felt that experience was most valuable. They stated that gender adversely affected their financing prospects. Human resources issues as well as dealing with clients or suppliers from other cultures were concerns for all the women. Discussion and implications are presented.
Points out that the small and cottage industry (SCI) sector is often neglected despite its potential for contributing to economic development, especially in the third world; and…
Abstract
Points out that the small and cottage industry (SCI) sector is often neglected despite its potential for contributing to economic development, especially in the third world; and reports an investigation of the use of the Bai‐Muajjal (BM) method of financing in the Bangladesh SCI sector. Explains the theoretical basis and methodology of the study, the possible sources of funds for SCI owners, the particular characteristics of Islamic banks and the fund investment methods they offer. Describes the BM lending activities of one such bank with 40 “grass root level” SCIs (poultry farming and handloom industry), which require borrowers to create groups, undergo monitoring and open savings accounts; and assesses their effects on SCI owners’ saving habits and the mobilization of savings towards productive ends. Identifies many social and economic advantages in the BM system and welcomes it as a way to channel savings productively and reduce poverty.
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