دانلود و نمایش مقالات مرتبط با finance::صفحه 1
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نتیجه جستجو - finance

تعداد مقالات یافته شده: 256
ردیف عنوان نوع
1 Code as constitution: The negotiation of a uniform accounting code for U:S: railway corporations and the moral justification of stakeholder claims on wealth
کد به عنوان قانون اساسی: مذاکره در مورد یک کد حسابداری یکسان برای شرکت های راه آهن ایالات متحده و توجیه اخلاقی ادعاهای سهامداران در مورد ثروت-2021
Economic historians of the United States identify the railway industry of the nineteenth century as the birthplace of existing institutions of corporate finance, law, and labor relations (Chandler, 1990; Perrow, 2002; Thomas, 2011). This paper shows that the railway industry was also an important arena for the standardization of corporate accounting in the U. S., and that railway accountants played a significant role in the federal government’s earliest attempts to regulate large corporations. The paper describes how railway accountants worked with the first federal regulator of corporations, the Interstate Commerce Commission (ICC), created by act of Congress in 1887, to create a uniform accounting code for the railway industry. This code was designed by the prominent economist and ICC statistician Henry Carter Adams to serve as a mechanism for the administrative supervision of railway corporations: a “cognitive equivalent of a constitution” (Starr, 1987, p. 53) that would promote economic democracy by protecting the property rights of non-controlling stakeholders in the railway system: shippers who used the trains to send goods to markets, long-term investors in railway shares and bonds, consumers of shipped goods, and members of the communities that the railways connected and employed. Railway accountants working with Adams created the rules for answering “potentially divisive questions of fact” (Starr, 1987, p. 53) about who contributed how much to the assets and profits of the railway corporation, and thus provided moral justification for how claims on those assets and profits were distributed.
مقاله انگلیسی
2 Supply chain financial service management system based on block chain IoT data sharing and edge computing
سیستم مدیریت خدمات مالی زنجیره تامین مبتنی بر اشتراک داده های اینترنت اشیا زنجیره بلاکچین و محاسبات لبه ای-2021
The implementation of the ‘‘Internet +” policy advocated by the state has also led to rapid development of Internet finance. In order to promote changes in business development models, as a pioneering work for banks serving the real economy, supply chains are being developed to address small and medium-sized enterprises. The financing of enterprises, the transformation and development needs of banks themselves, and the promotion of logistics technology. Edge computing refers to an open platform that integrates network, data processing, storage and application core functions, and can provide the closest end-of-page service near the object data source to meet real-time, application intelligence, security and privacy Sexual needs. The core of supply chain financing is to establish an optimized plan that can effectively control supply chain financing. By integrating the financing literature of the supply chain, the settlement cost in the supply chain can be solved. Based on theoretical research, this article analyzes supply chain financing and block chain technology. Combined with the current specific situation of block chain in supply chain financing, the management system, cash flow of the supply chain, and risk control system are analyzed. All parties to the supply chain financing optimize the supply chain financing risk control system while reducing business costs and improving corporate efficiency, which greatly reduces the risks of all parties in the supply chain financing. The block chain Iota environment based on shared data and advanced data processing has very powerful theoretical and practical significance for promoting the development of commercial banks and enterprises.
KEYWORDS: Block chain | Internet of things | Edge computing | Supply chain finance | Commercial bank
مقاله انگلیسی
3 Sourcing under competition: The implications of supplier capital constraint and supply chain co-opetition
تأمین منابع تحت رقابت: پیامدهای محدودیت سرمایه تأمین کننده و رقابت همزمان زنجیره تأمین-2021
This paper investigates a manufacturer’s strategic sourcing and supplier financing strategies under downstream horizontal competition and co-opetition. When the manufacturer and the rival engage in a simultaneous-move game, we show that the manufacturer should always exclusively source from and offer finance to a cost-advantageous supplier if the latter is severely capital- constrained. If the supplier is moderately capital-constrained, however, the manufacturer’s preferred sourcing strategy depends on the type of the backup supplier, which leads to a horizontal competition or co-opetition structure. We also examine the robustness of the results by studying the sequential-move game.
Keywords: Supply chain finance | Financing supplier | Dual sourcing | Co-opetition
مقاله انگلیسی
4 Effects of demand uncertainty reduction on the selection of financing approach in a capital-constrained supply chain
اثرات کاهش عدم قطعیت تقاضا در انتخاب رویکرد تأمین مالی در یک زنجیره تأمین محدود سرمایه-2021
This study investigates how demand uncertainty reduction (DUR) affects the decisional dynamics within a supply chain, which comprises a supplier and a capital-constrained retailer, who chooses between bank credit and trade credit financing. A comprehensive scenario analysis suggests the retailer should accept trade credit when DUR is high, trade credit risk premium is moderate, and wholesale price is exogenous and low. However, the retailer should adopt trade credit only when both DUR and production cost are not high, and wholesale price is set endogenously. We further relax the assumption on the bank’s risk attitude and find most results still hold.
Keywords: Capital constraint | Demand uncertainty reduction (DUR) | Game theory | Financing approach | Supply chain finance
مقاله انگلیسی
5 Reframing supply chain finance in an era of reglobalization: On the value of multi-sided crowdfunding platforms
تغییر شکل مالی زنجیره تأمین در دوره جهانی سازی: در مورد ارزش سیستم عامل های سرمایه گذاری چند جانبه-2021
This paper investigates the moderating role of a host government that promotes a multi-sided platform (MSP) as an alternative supply chain finance (SCF) solution. The MSP comprises eq- uity crowdfunding, fixed-income funds, and low-rate lending facilities. We examine the sequential interactions between the host government (as the dominant legislator), a crowd of risk-averse small investors, and two competing SCs (local and foreign) that are engaged in Cournot competition. The players’ equilibrium strategies are characterized under two platform power structures, namely small investors-led and SC-led. The joint impact of government legislation and platform’s configuration on the performance of the proposed SCF mechanism is investigated. Results reveal that, while the regulated MSP outperforms a deregulated scenario, the profit- seeking behavior of the host government may intensify the power struggle between the local SC and small investors, and restrict the platform’s overall performance. To successfully practice smart protectionism, policy makers are urged to reframe existing SCF schemes by leveraging their moderating influence and prioritizing social welfare over their short-term economic goals. This not only abates the power imbalance in MSPs, but also enhances the players’ participation and enables host governments to further support their digital platform economy in the era of reglobalization.
Keywords: Supply chain finance | Multi-sided platform | Equity crowdfunding | Digital platform economy | Platform power | Reglobalization
مقاله انگلیسی
6 Roles of gender, study major, and origins in accounting learning: A case in Thailand
نقش جنسیت، مطالعه اصلی و ریشه های یادگیری حسابداری: مورد در تایلند-2021
Management students are required to pass several quantitative subjects, such as Accounting, Business Finance, and Mathematics, during their study at the undergraduate level. There are limited studies conducted in Thailand that explored students’ learning achievement in accounting courses. This paper explored the learning achievement of undergraduate management students in the introductory accounting course at a public university in Thailand. It examined whether the achievement differs across the students’ gender, study major, and origins. Data from 906 man- agement students were taken as samples. This study relied on the independent samples t-test and one-way ANOVA to analyze the data. The results suggested that the performance of undergrad- uate management students in the accounting course differs significantly across genders, majors, and origins of the students.
keywords: عملکرد یادگیری | دانش آموزان مدیریت | آموزش حسابداری | جنسیت | مطالعه اصلی | ریشه | Learning performance | Management students | Accounting education | Gender | Study major | Origins
مقاله انگلیسی
7 Embedding 529 College Savings Accounts in Pediatric Care: A Pilot Innovation
تعبیه 529 حساب پس انداز کالج در مراقبت از کودکان: یک نوآوری آزمایشی-2021
Our pilot created a feasible and novel workflow to embed financial services and education into pediatric care. It takes a health equity approach by providing systematic support to low-income families of color, who have historically been excluded from financial tools and education.
KEYWORDS: disparities | education | finance | pediatrics
مقاله انگلیسی
8 The use of IT systems in financial and accounting services for enterprises in the conditions of the COVID-19 pandemic
استفاده از سیستم های فناوری اطلاعات در خدمات مالی و حسابداری برای شرکت ها در شرایط همه گیر COVID-19-2021
In Poland, remote teams and work outside of the company were rare by this time. Almost all organizations had to virtualize at a faster rate by delegating their employees to work remotely, facing many challenges that they had to overcome in a short time. This article aims to check the directions and effects of changes in the digitalization of financial-accounting processes concerning the COVID-19 pandemic. The rate of use financial-accounting programs in remote work and upgrade of work organization, availability to internet platforms, identification security level of data, defining barriers that influence the limit of digitalization processes and financial-accounting programs were made.
Keywords: finance | IT systems | financial and accounting programs | company | pandemic | COVID-19.
مقاله انگلیسی
9 How to select a Supply Chain Finance solution?
چگونه می توان یک راه حل تامین مالی برای زنجیره تامین را انتخاب کرد؟-2021
In the complex picture of Supply Chain Finance (SCF), there is still a need for a model supporting managerial decisions in selecting the most suitable financing solution. The objective of the presented exploratory work is to bring together the relational aspects between buyers and suppliers, and the characteristics of SCF solutions. Based on expert interviews and a focus group, the main result consists of a classification model of buyer-led SCF solutions, according to the characteristics of the relationship between a buyer and its suppliers, in terms of bargaining power and cumulative transaction value. The model thus describes the logics behind the adoption by a buyer firm of one or more SCF solutions to be implemented with different suppliers.
Keywords: SCF | Decision making | Bargaining power
مقاله انگلیسی
10 A dataset for accounting, finance and economics research on US data breaches
یک مجموعه داده برای حسابداری، مالی و تحقیقات اقتصاد در مورد نقض داده های ایالات متحده-2021
This data article describes a dataset of data breaches in US listed firms over a ten-year period. Data breaches represent major events that pose serious challenges to organisations. The number of incidents has been on the increase over the last decade and this has attracted the interest of the media, consumers and regulators. While there is a well-established literature on cybersecurity in Computer Science and Information Systems journals, studies exploring the economic and business impacts of data breaches represent a relatively recent phenomenon. There is a nascent but fast-growing literature in accounting, finance and economics that focuses on the financial impacts of data breaches and this dataset provides a useful resource for future studies in this space. By providing data on the company identifier, the type of breach, the dates of breach disclosure, and relates these dates to the company’s fiscal year, the dataset can be merged quickly with existing accounting and finance datasets. The dataset includes data on 506 incidents over a ten-year period thereby enabling cross-sectional and longitudinal analyses.
Keywords: Cyber security | Data breaches | Finance | Accounting | Event study
مقاله انگلیسی
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