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The inherent nature of the Internet affects financial reporting in the sense that information on a website is available to anyone, anywhere and at any time. Financial reporting on the Internet reduces the cost of financial reporting, makes instantaneous reporting a reality, adds breadth and depth to business reporting, allows analytical tools to be used on underlying business data and makes it easier to disseminate reports to any place in the world where there is a computer. A cursory exploration of financial reporting on the websites of South African companies reveals great variations in terms of the amount of content (e.g. summary financial statements vs detailed financial statements), the style of presentation (e.g. similar to paper‐based reports vs inclusion of multi‐media) and the manner in which companies incorporate navigation aids (e.g. hyperlinks, search boxes and others). The advantages of the Internet as a new mode of information dissemination are clear, but Internet financial reporting creates a number of challenges for companies and their auditors as well as for regulatory and standard‐setting organisations. This paper assesses Internet reporting in South Africa. It explores the manner in which financial and certain non‐financial information is presented on companies’ websites and determine whether reporting practices on the websites of South African companies differ fromthose of their international counterparts. The study revealed that although Internet usage in South Africa has expanded as a medium for presentation of financial information via companies’ websites, top South African companies use their websites as a bulletin board with limited real‐time financial information and note disclaimers.

The purpose of this paper is to review the insights provided by behavioral finance studies conducted in the last decade (2006-2015) examining behavioral variables in financial decision making.

The literature review assesses 623 qualitative and quantitative studies published in various international refereed journals and identifies possible scope of future work.

The paper identifies stock market anomalies which contradict rational agents of modern portfolio theory at an aggregate level and behavioral mediators, influencing the financial decision making at an investor level. The paper also attempts to classify different dimensions of risk as professed by the investor.

The authors synthesize the contribution made by behavioral finance studies in extending the knowledge of financial market and investor behavior.

If, as everybody agrees now, business should be about meeting customers’ needs, it makes sense to involve customers as we create strategy. But here lies a problem. Ordinary market research techniques are fine for finding out what customers think about what already exists. They are much less good at helping us uncover customers’ attitudes to what might be, or their ideas about what should be.

This paper aims to investigate internet financial reporting following major regulatory changes in Turkey. Although these regulations only cover publicly listed firms, large unlisted firms also use the internet to disseminate financial information.

The study surveys the top 500 Turkish industrial firms on the “Istanbul Chamber of Industry 500” (ICI500) to determine whether the regulatory changes led to significant changes in their financial reporting on the internet.

The percentage of firms providing financial disclosures on the internet doubled from 2003 to 2010. However, problems remain, including the extremely low level of voluntary disclosures (six percent of firms) and the failure of listed firms to provide information other than mandatory disclosures such as financial summaries and ratios. The study finds increases in voluntary disclosures of share price performance and management reports, providing support for the signaling theory.

This study investigates listed as well as unlisted firms and specifically addresses the consequences of regulatory intervention.

Recently, many countries have been pushing for a higher share of renewable energy sources, especially wind, in their generation mix. However, the intermittent and uncertain nature of wind power imposes a limit on the extent it can replace the conventional generation resources. In a high wind penetration scenario, the Battery Energy Storage System (BESS) offers a solution to the grid operation problems. The purpose of this paper is to evaluate the merits of price‐based operation of BESS in a real‐time market with high wind penetration using frequency‐linked pricing.

The authors propose a real‐time market in which real‐time prices are based on the grid frequency. A model for real‐time price‐based operation of a conventional generator and a BESS is presented. Simulations for different wind penetration scenarios are carried out on an isolated area test system. Wind speed sequence is generated using composite wind speed model. A simplified model of wind speed to power conversion is adopted to observe the impact of increase in wind power generation on the grid frequency and the real‐time prices.

The result of simulations show that BESS not only helps in dealing with uncertainty in wind power forecasts, but also reduces the fluctuations in frequency due to wind power's intermittency. Price‐based operation of BESS results in higher operating revenues by discharging it at peak prices and reduces operating costs by charging it at minimum prices.

The study helps in achieving the societal goal of replacing fossil fuel generation by environment friendly generation and reducing green house gas emissions.

The novelty of this paper lies in the use of frequency‐linked pricing in real‐time market and proposing a control algorithm for operating BESS using these price signals.

Currently, digital technology has been proposed as a new archetype for developing an effective traceability system in the perishable food supply chain (FSC). Implementation of such a system needs significant investment and the burden lies with the members of the supply chain. The purpose of this paper is to examine the impact on the profit of the supply chain members due to the implementation of an effective traceability system with such a large investment. The study also tries to explore the impact of the implementation of such a system by coordination among the members through a cost-sharing mechanism.

A two-level supply chain that comprises a supplier and retailer is analyzed using a game-theoretic approach. The mathematical models are developed considering the scenario for an individual, centralized and both members invest using a cost-sharing mechanism. For each of the models, the impact of product selling price, information sensing price and quality improvement level on profit is analyzed through numerical analysis.

The study reveals that consumer involvement can be a strong motivation for the supply chain members to initiate investment in the traceability system. Further, from an investment perspective cost-sharing model is beneficial compared to the individual investment-bearing model. This mechanism can coordinate as well as benefit the FSC members. However, the model is less beneficial to the centralized model from profit and quality improvement levels.

Food wastage can be less from supplier and retailer perspectives. Moreover, consumers can purchase food items only after verifying their shipping conditions. Consequently the food safety scandals can be reduced remarkably.

Digital technology adoption in the perishable FSC is still considered emerging. The present study helps organizations to implement a traceability system in the perishable FSC through consumer involvement and a cost-sharing mechanism.

Visibility is the need of the hour for each organization involved in the supply chain, and scholars have made few previous efforts to understand patterns driving visibility in transportation platforms. However, many companies have not been able to achieve sufficient levels of practical implementation across the supply chain. Therefore, this study focuses on exploring, why the real-time visibility transportation platforms fail to operationalize.

This study utilizes action research as a methodology for pragmatism to understand supply chain professionals' viewpoint regarding the operationalization of real-time visibility. The research addresses a complex transportation network of a fast-moving consumer goods company. Wherein, both a greater need for visibility and improvements are also more challenging.

Tensions amongst complementors, the platform owner, and the Control Tower of a focal company explain the different impacts of freight forwarders and own fleet carriers on shipment compliance. Integrating subcontractors is a cost-intensive practice for complementors that increases asymmetry and reduces co-created value. The willingness of freight forwarders to exert control contributes to tension competition versus collaboration.

The model identifies the dynamics that explain how managers can navigate the tension over time by controlling contradictory loops driving shipment compliance. Findings can help managers develop plans, conduct pilots, and collaborate to unlock value from real-time visibility. The research findings can be informative for the European Union bodies and help work out a policy that reduces the asymmetry of benefits and contribute to the more sustainable development of digital industrial platforms.

The contribution lies in (1) providing a study of the factors affecting achieving real-time visibility, (2) distinguishing complementors (3) identifying tensions amongst complementors and platform owner as critical for successful platform deployment, (4) conceptualizing a pattern of behavior emerging amongst the platform partners and (5) outlining avenues for future research.