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Blockchain technology has led the evolution of double entry accounting system to triple entry accounting system. Triple entry accounting is an innovative, promising and potential accounting method when implemented properly would be a game changer for dissemination of accounting information. It is an efficient way to address fundamental concerns of accounting information. This chapter discusses the triple entry accounting system, how it is different from double entry accounting and what are the concerns in implementing triple entry accounting. Triple entry accounting holds the potential to fundamentally evolve accounting practices, can enhance the effective utilisation and sustainable management of resources, and can contribute in development of financial markets.

Wage employees enter self-employment either directly or in a staged manner and may subsequently undertake multiple stints at self-employment. Extant research on the relationship between entry modes and the persistence and outcomes of self-employment is inconclusive. This study investigates the relationship between wage employees’ initial mode of entry into self-employment and the duration of the subsequent first two stints of self-employment.

This study used a matched longitudinal sample of 9,550 employees who became majority owners of incorporated firms from 2005 to 2016.

The findings demonstrate that the initial mode of entry into self-employment matters for the first two stints at self-employment. Staged entry into self-employment was associated with a shorter first stint and became insignificant for the second stint. Staged entry into self-employment was positively related to the odds of becoming self-employed for the second time in the same firm.

Using a comprehensive and reliable dataset, the paper shifts focus from the aggregated onward journey of novice entrepreneurs (survival as the outcome) to the duration of their self-employment stints. By doing so, the paper offers insights into the process of becoming self-employed and the patterns associated with success/failure in entrepreneurship associated with self-employment duration.

This study examines the importance of 25 barriers to market entry in industrial markets. A survey of 93 firms indicates that majority of business executives consider cost advantages and capital requirements to enter markets as the two most important barriers to entry followed by incumbents having a superior production process, capital intensity of the market, and customer loyalty. The least important barriers perceived by the executives in the study are government licensing requirements, followed by heavy advertising. In addition, the study investigates the underlying dimensions of barriers to entry in industrial market through a factor analysis. The results indicate that there are four major underlying dimensions of entry barriers in industrial markets.

Catalogues of special libraries are primarily finding tools, and not repositories of exemplary cataloguing. Author and name entries, no less than subject entries, should be evaluated from the point of view of information retrieval. Multiple entries on unit cards generously used may well be justified not only on grounds of efficiency but also on grounds of economy. Stationery, duplicating, and space for extra cards are often cheaper than man‐hours spent in thinking, argument, and fruitless searches. Entries for periodical articles should not be separated from the main catalogue. Series entries in numerical order should include reasons for any deliberately excluded items. A study is made of two possible inquiries and of how far author and name entries may usefully be made for ‘sponsors’ as well as authors of publications. The use of agreed abbreviations is advocated as an economy. Biographee entries should be made in the author catalogue for studies of the work of specialist organizations. Use of book‐reviews for finding critiques of works of such organizations is suggested. Case studies of actual searches should form the basis in compiling a cataloguing code for special libraries.

The purpose of this study is to present the entry drilling process of flexible printed circuit board (FPCs) and its influence on hole quality, especially hole location accuracy. Compared with the traditional PCB drilling process, the technology of drilling FPCs is facing more problems, such as hole location accuracy, smear on the hole wall surface, burned hole wall surface, etc. Moreover, the materials of FPCs are quite different from the rigid printed circuit boards (RPCs). FPCs no longer contain glass fiber cloths to reinforce resin, resulting in flexibility. Micro-hole quality is the most important issue in FPC drilling. Suggestions were given to obtain higher hole qualities and higher FPC reliability.

The entry drilling process of FPC with different kind of entry boards was observed by a high-speed camera. The hole qualities of FPC micro-drilling, especially hole location accuracy and hole entrance quality, were measured. The relationship between entry boards and hole quality was analyzed.

Significant sliding occurred when drilling FPC with using no-entry board or pure aluminum plate entry board. On the contrary, no significant sliding occurred when using LC-110 or resin-coated aluminum foil (MVC) entry boards. The type, thickness and use-pattern of entry boards influenced hole location accuracy of FPCs seriously. In addition, entry board also influenced the micro-hole entrance quality and micro-hole diameter. The entrance quality of drilling FPC with LC-110 entry board was the best. The diameter variation of drilling FPC with MVC entry board was the smallest. The hole location accuracy decreased as the thickness of entry board increased. Thus, the best use-pattern of entry board was putting a LC-110 under MVC entry board, resulting in best entrance quality and hole location accuracy.

The technology and manufacturing of FPCs in China are obviously behind. Research of FPCs micro-drilling and research data are lacking so far. Thus, it is most necessary to improve the technology level of FPCs micro-drilling in China. Researches on hole quality, especially hole location accuracy of FPCs drilling, were performed in this paper. Suggestions were given to obtain higher hole quality of FPCs.

This paper examines the effect that foreign bank entry into China had on transaction fees and service fees charged by domestic Chinese banks.

This paper is an empirical study using financial data for listed Chinese banks collected from the China Stock Market Financial Statement Database.

This paper finds that domestic banks cut transaction fees and service fees shortly before the entry into China of foreign banks, and domestic banks did not cut transaction fees and service fees after foreign banks entered into China.

This paper does not examine any non-price strategies employed by local Chinese banks in response to the entry of foreign banks.

This is the first study to examine transaction fees and service fees charged by domestic Chinese banks in response to the entry of foreign banks into China.

Combination indexing is a method of ordering a set of terms or keywords on the syntagmatic axis rather than the paradigmatic axis. All terms applied to the document by the indexer are listed in all possible combinations to produce the index entries, and therefore the user should be able to search the index with no more knowledge of its structure beyond alphabetization. The disadvantage of combination indexing is the large number of entries produced. For n keywords, n! entries are produced. With a very few terms in each string this is not a serious problem, but when several terms are included in a string the number of entries soon reaches excessive proportions. Five terms would produce one hundred and twenty entries; seven terms, five thousand and forty entries.

Building on transaction cost economics (TCE) and recent critique on international business (IB) research, we intend to sharpen our knowledge on the application of TCE in entry mode studies.

We develop a two-sided model of transaction costs by considering the multinational corporation (MNC) and the local partner.

Overall, we illustrate that the decisions firms undertake are not always in line with traditional MNC-centric TCE reasoning. Specifically, we identify three situations when “traditional” TCE predicts transaction costs lower than they actually are. Based on our findings we derive implications for future TCE studies.

Our study is among the first to highlight the relevance of potential partners’ transaction costs during market entry. Our model of dually impinged transaction costs is supposed to guide future research and can be of direct use to firms assessing costs of entry.

Despite the importance of the service sector in developed economies and the growth of foreign investments in this sector during the last decade, few studies have undertaken to empirically analyze the factors influencing entry mode choice. The special characteristics of the service sector increase the complexity of the analysis and, thus, traditional explanations of entry mode choice in manufacturing sectors may need to be complemented by other moderating influences. Based on 174 entry decisions of service firms, our results suggest the importance of including strategic variables and the specific nature of services to understand a complex phenomenon, which is not always associated just with efficiency and value-based considerations but also with strategic issues and industry characteristics.

This paper introduces a conceptual framework to assess the foreign market entry behavior of emerging market multinationals (EMMs). By introducing strategic cognition as the underlying theoretical perspective, this paper postulates that different levels of institutional voids in home markets shape the strategic cognition of EMMs, influencing their market entry behavior due to the prevalence of organizational imprinting in the early stages of internationalization. The paper aims to contribute to the strategic cognition literature by introducing emerging markets as a relevant context in which to apply and extend current thinking. Additionally, it aims to contribute to the institutional voids literature by providing a cognitive framework of behavioral patterns that is rationalized by institutional voids. Finally, the paper contributes to the entry mode literature by proposing strategic cognition as a relevant moderator for foreign entry mode choices, particularly those of EMMs.