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The framework of this paper is financial mathematics and, more specifically, the control of data fraud and manipulation with their subsequent economic effects, namely, in financial markets. The purpose of this paper is to calculate the global loss or gain, which supposes, for the borrower, a change of the interest rate while the contracted loan is in force or, in another case, the loan has finished.

The methodology used in this work has been, in the first place, a review of the existing literature on the topic of manipulability and abusiveness of the loan interest rates applied by banks; in the second place, the introduction of a mathematical-financial analysis to calculate the interests paid in excess; and, finally, the compilation of several sentences issued on the application of the so-called mortgage loan reference index (MLRI) to mortgage loans in Spain.

There are three main contributions in this paper. First, the calculation of the interests paid in excess in the amortization of mortgage loans referenced to an overvalued interest rate. Second, an empirical application shows the amount to be refunded to a Spanish consumer when amortizing his/her mortgage loan referenced to the MLRI instead of the Euro InterBank Offered Rate (EURIBOR). Third, consideration has been made to the effects and the possible solutions to the legal problems arising from this type of contract.

This research is a useful tool capable of implementing the financial calculation needed to find out overpaid interests in mortgage loans and to execute the sentences dealing with this topic. However, a limitation of this study is the lack of enough sentences on mortgage loans referenced to the MLRI to get some additional information about the number of borrowers affected by these legal sentences and the amount refunded by the financial institutions.

To the best of the authors’ knowledge, this is the first time that deviations in the payment of interests have been calculated when amortizing a mortgage.

The author studies forms over finite fields obtained as the determinant of Hermitian matrices and use these determinatal forms to define and study the base polynomial of a square matrix over a finite field.

The authors give full proofs for the new results, quoting previous works by other authors in the proofs. In the introduction, the authors quoted related references.

The authors get a few theorems, mainly describing some monic polynomial arising as a base polynomial of a square matrix.

As far as the author knows, all the results are new, and the approach is also new.

This research should help determine whether development should focus on individual firms or will raising the national development level act like a rising tide and raise the performance of all corporations.

The comparative data used in this study come from 150 Australian (ASX200 index listed) firms and 150 Sri Lankan (Colombo Stock Exchange listed) firms. The research questions are answered via a quantitative research design that uses primary and secondary data.

The findings demonstrate that capital budgeting practices are more influenced by contingency features and sophistication in Australia and Sri Lanka. Also, Australian firms tend to use capital budget models with good-to-strong predictive power (except for ROE) and Sri Lankan firms tend to use capital-budget models with fair-to-poor predictive power. Further, the analysis of Australian firms yielded much stronger and more statistically significant results than the analysis of Sri Lankan firms.

In complex real-world situations, reconciling the outputs of a multifaceted approach to capital budgeting methods is more likely to give the depth and width of input needed to achieve an optimal capital investment plan.

The results of this study can provide rich information for stakeholders about new findings in capital budgeting (CB) practices and their contributions to firm performance in a comparative perspective.

This paper analyses the factors that make fashion-product crowdfunding campaigns successful. The authors argue that crowdfunding is an innovative and functional way of bringing new fashion items to the market. The purpose of this paper is to answer the question whether product innovation, lifecycle and sustainability have a positive effect on the success of fashion crowdfunding campaigns. The findings highlight that the success of the fashion crowdfunding campaigns depends on creators' adherence to the values of the platform which they use to raise capital.

A total of 300 fashion crowdfunding projects running between the 17th of October and the 15th of December 2017 were collected from Kickstarter – the world's largest crowdfunding platform based on reward-based all-or-nothing model. Two-step binomial logistic regression was used to analyse the data.

The model predicted a significant increase in the odds of success for the fashion items crowdfunded during the first-time production, and innovative and environmentally sustainable products with a higher price range of rewards. In line with previous literature, regression analyses predicted a significant effect of the control variables of goal amount (negative) and the number of rewards (positive). Contrary to previous studies, neither the presence of a video nor the campaign length predicted success.

The novel findings of this study contribute to the literature by providing an analysis of success factors of fashion items on crowdfunding platforms. The results show that innovative, environmentally sustainable and higher-priced products produced by early-stage ventures are better welcomed by the audiences.

This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line approach: environmental, economic and social. The mediating role of compliance, analyser or proactive corporate strategies towards sustainability is also considered.

The hypotheses developed in this study were tested using data from a sample of private companies from two industries: manufacture of chemicals and chemical products, and manufacture of basic metals.

The results confirm the role played by institutional pressures for sustainability in explaining the involvement of organisations in economic, social and environmental aspects. The mediating effect of corporate strategy is also confirmed, although only for environmental aspects.

Research into sustainability development is evolving rapidly; however, few studies have explored its diffusion amongst organisations from a triple bottom line perspective by considering the role of different current external pressures, the corporate strategy and the diverse results.

本研究擬對強制壓力、規範壓力和模仿壓力對可持續性成果的影響進行實證研究。研究的焦點放在三重底線法的三個層面上,即是環境層面、經濟層面和社會層面。研究人員亦探討尋求可持續性的承諾、分析儀和積極主動的公司戰略的中介作用。

研究人員測試其建立的各項假設; 使用的數據取自兩個企業的私人公司的樣本,它們是製造化學品和化學產品的企業,以及製造基本金屬的企業。

研究結果確認了尋求可持續性所帶來的制度壓力,在解說企業於經濟、社會和環境三方面的參與上所扮演的角色。研究結果亦確認了公司戰略的中介作用,唯這只見於環境的層面上。

探討可持續性發展的學術研究發展迅速,唯當中較少從三個基本的角度去探討可持續性發展在組織內的傳播; 本研究考慮了目前各種外來壓力、公司戰略和不同的結果所扮演的角色,以彌補這研究差距。