Business Commons^™

Introduction To Library Resources For Wcob Luxembourg, Amy L. Jansen

Amy Jansen

No abstract provided.

Modele Biznesowe A Kapitał Intelektualny Przedsiębiorstwa, Anna Ujwary-Gil

Anna Ujwary-Gil

Streszczenie:Rozwój koncepcji modelu biznesowego oraz kapitału intelektualnego przedsiębiorstwa datuje się na lata 90. ubiegłego stulecia. Zaskakujący pozostaje fakt, że w ostatnich dwóch dekadach pojawiło się niewiele publikacji omawiających wpływ kapitału intelektualnego na tworzenie, funkcjonowanie czy innowacyjność modeli biznesowych, a koncepcja modelu biznesowego nie znajduje szerszego odzwierciedlenia w literaturze z zakresu zarządzania i pomiaru kapitału intelektualnego przedsiębiorstwa. Tymczasem w ramach tych dwóch koncepcji istnieje wiele obszarów analiz, które się pokrywają, a do których bez wątpienia należą: tworzenie wartości, wartość dodana, przewaga konkurencyjna, umiejętności, kompetencje, czy zasoby niematerialne. Celem artykułu jest wskazanie wspólnych elementów tych koncepcji, zarysowanie kierunków dalszych badań, szczególnie jeśli …

Analyzing Business Model Components Using The Sensitivity Model, Anna Ujwary-Gil, Marina Candi

Anna Ujwary-Gil

The article deals with the business model and its components as well as the analysis of the relationships between these components using the sensitivity model. For this purpose we define the concept of a business model, paying special attention to its classification and components. Then we discuss the sensitivity model as a practical tool enabling us to define the problem and its elements, to analyze its impact and to explain the possibilities of influence. This research focuses on assessing the relative influence of business model components on each other, thus filling a gap in the literature having to do with …

Business And Non-Profit Organizations Facing Increased Competition And Growing Customers’ Demands Vol. 13, Anna Ujwary-Gil

Anna Ujwary-Gil

We are happy to present the next volume of this regularly published scientific monograph. The 13th volume brings an analysis of current phenomena and processes taking place in business and non-profit organizations. It points at new conditions in which organizations are established and then function. It also provides an attempt at explaining what determines the way organizations function in a dynamic market. The book also analyzes strategies applied by the surveyed organizations in order to achieve and maintain competitive advantage in the world of increased competition and growing customers’ demands. The book is divided into the following thematic sections which …

Sec Preventative Measures Against Securities Violations And Fraud Post-Jobs Act, Kristie Benner

Kristie Benner

The purpose of the Securities Act and the Exchange Act is to supply investors with the necessary information to make informed decisions regarding an entity’s offerings. After the 2010 financial crisis, the economic crisis devastated the economy leaving many without jobs. In response to this economic recession, President Obama signed the Jumpstart Our Business Startups Act (JOBS Act) into law in 2012 as one method of stimulating the economy. This Act deregulated the securities laws for small businesses in the hopes of creating jobs and invigorating the economy. These changes allow a small business more access to capital by reducing …

Anatomy Of Audit Opinion Beyond Economic Reform: Evidence From Jordan, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

The study is an attempt to explore factors related to economic reform that affect the content and the form of audit report in Jordan.Auditing environment in Jordan has been affected by many factors such as economic reform during the end of 90's and the beginning of the last decade. This effect imposed Jordan to adopt the International Financial Reporting Standards (IFRS). On other hand, the study examines the audit opinion issued by Jordanian companies listed in Amman Stock Exchange (ASE) during the period 2006-2011. In particular, the study extensively focuses on the type of the issued reports and on many …

The Accounting Variables’ Ability In Explaining The Volatility Of Stock's Price: The Case Of Amman Stock Exchange, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

This study aims at identifying the ability of some accounting variables which are (dividend Payout ratio, dividend yield, market value, net income volatility, debt ratio, and the company’s assets Growth) of explaining the volatility of stock’s price of the industrial companies listed in Amman Stock Exchange during the years 2001 to 2010. To achieve the study’s objectives, the researchers reviewed the annual reports of the public companies listed in Amman Stock Exchange, and also reviewed the Amman Stock Exchange’s statistical bulletins for the years 2001-2010 to get the accounting variables and to get the stocks’ closing prices. The sample of …

Occupational Fraud Prevention Mechanisms: Jordanian Companies Experience, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

The purpose of this study is an attempt to understand the occupational fraud and explore the most effective fraud prevention mechanisms which are critical in reducing occupational fraud. Therefore, this study solicits the views of CFOs, internal auditors, and chief of accounting officers for the existence and effectiveness of fraud prevention mechanisms in Jordanian companies listed on the Amman Stock Exchange (ASE). Out of the 168 questionnaires distributed, only 145 were returned. The participants were chief financial officers, chief of accounting officers, and internal control and auditing managers. Statistical instruments (means and SD) used to approve and support the findings. …

The Impact Of Management Control Systems On Limiting Fraudulent Practices In Manufacturing Companies, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

This paper aims to explore the impact of management control systems to limit the fraudulent practices from the auditee perspective at the Jordanian Industrial Sector. To realize the research goal, a questionnaire was developed and distributed to 250 individuals, whom they formed the study sampling unit, out of which, 228 were returned, and only 213 were statistically valid, hence, they were subjected to the statistical analysis using the statistical package of social science (SPSS), the researcher’s adopted the descriptive analytical approach to analyze the gathered data. The following results were approached: There is a statistically significant at (α =0.05) impact …

Игры В Призрачном Мире Теневой Банковской Деятельности, Bryane Michael

Брайн Майкл

В своем анализе мы, ско- рее, делаем акцент на способах, позволяю- щих теневому банковскому сектору прино- сить пользу отдельным предпринимателям и компаниям на быстроразвивающихся рынках. Кредиты от таких «небанковских финансовых учреждений», как их часто на- зывают, способны помочь в ослаблении се- рьезных кредитных ограничений во многих анализируемых нами экономических систе- мах. Вследствие этого мы предпочли сосре- доточиться на том, каким образом отдель- ные предприниматели и компании могут предоставлять недорогие кредиты, предла- гать инвесторам доход, генерируемый та- кими кредитами, и при этом по-прежнему получать прибыль.

Employee Perception, Knowledge And Potential Of Islamic Banking In Pakistan, Rana Rashid Rehman

Rana Rashid Rehman

No abstract provided.

Market Efficiency And The Problem Of Retail Flight, Alicia J. Davis

Alicia Davis

In 1950, 91% of common stock in the U.S. was owned directly by individual investors. Today, that percentage stands at only 23%. The mass exodus of retail investors and their investment dollars has negative implications not only for capital formation and investor protection, but also for market efficiency. Individual investors are often assumed to be noise traders who distort stock prices and harm market functioning. Therefore, some argue that their withdrawal from the market should be of little concern; indeed, it should be celebrated. Recent empirical evidence calls this assertion of retail noise trading into doubt, and this paper, which …

Data Backup: Save Your Data And Browser Bookmarks, James Gross

James Gross

Article discusses the need to back up one's data. Stresses the need for a backup plan and for periodic backups. Also reference to saving a copy of one's computer browser bookmarks in case of a computer failure.

Acquiring Nanotechnology Capabilities: Role Of Mergers And Acquisitions, Jan Youtie, Luciano Kay

Jan Youtie

Mergers and acquisitions (M&As) are an important but unstudied aspect of nanotechnology’s evolution. This paper uses case review and bibliometric analysis to examine 20 M&As involving acquired firms in the nanotechnology domain. The guiding proposition is acquired firms provide complementarities to the acquiring firms. Key measures given consideration include the nature of the post-acquisition organization, whether the pre-acquisition geographic location is retained, the purpose of the acquisitions as indicated in news releases, and the extent of similarity in research publications and patents. Differences by the country of the acquiring firm and sub-industry are noted. Within the limitations of the case …

Patent Overlay Mapping: Visualizing Technological Distance, Luciano Kay, Nils Newman, Jan Youtie, Alan L. Porter, Ismael Rafols

Jan Youtie

This paper presents a new global patent map that represents all technological categories and a method to locate patent data of individual organizations and technological fields on the global map. This overlay map technique may support competitive intelligence and policy decision making. The global patent map is based on similarities in citing-to-cited relationships between categories of the International Patent Classification (IPC) of European Patent Office (EPO) patents from 2000 to 2006. This patent data set, extracted from the PATSTAT database, includes 760,000 patent records in 466 IPC-based categories. We compare the global patent maps derived from this categorization to related …

Why Hybrid Mail Has Got The International Factor, Jacob Johnsen

Jacob Johnsen, MSc

Hybrid mail is instrumental to the development of international mail, as Jacob Johnsen explains in this article

Annexe: Les Jours De Grèves En 2012 Et 2013, Kurt Vandaele

Kurt Vandaele

Ce Courrier hebdomadaire est consacré aux conflits qui ont marqué l’actualité belge en 2013. Particulièrement significatifs par rapport à l’histoire sociale et aux enjeux futurs, ceux-ci sont regroupés en six chapitres : la conflictualité sociale interprofessionnelle (en ce compris celle suscitée par l’épineux dossier de l’harmonisation des statuts d’employé et d’ouvrier), la restructuration de l’entreprise de construction d’engins de génie civil Caterpillar à Gosselies, la fermeture de divers outils de la firme sidérurgique ArcelorMittal en région liégeoise, le secteur aérien (Swissport, Belgocontrol, Brussels Airlines), les transports en commun (à travers les cas de la SNCB et des TEC) et la …

Book Reviews. Global Anti-Unionism. Nature, Dynamics, Trajectories And Outcomes (Edited Gregor Gall And Tony Dundon), Kurt Vandaele

Kurt Vandaele

No abstract provided.

Undermining Mobilization? The Effect Of Job Flexibility And Job Instability On The Willingness To Strike, Kurt Vandaele

Kurt Vandaele

This article addresses the question of whether, and to what extent job flexibility is detrimental to mobilization with regard to the willingness to take part in industrial action. The authors examine the influence of job flexibility (‘standard’ versus ‘non-standard’ work) and job instability (changes from one job to another) on employees’ willingness to strike. Based on Dutch survey data it is shown that only minor differences exist between ‘standard’ and ‘non-standard’ employees in their willingness to participate in a strike. While this study did not establish a major direct effect of job flexibility on strike participation, tests of interaction effects …

Consolidating Student Loans, With A Review Of Student Loans In General, Richard H. Serlin

Richard H. Serlin

This is a very complete, state of the art article on student loans, and smart student loan strategy for regular people. Thus, honestly, I think it's something very rare. A good way to quickly understand well this important subject.

Compound Interest And The Power Of Saving, Richard H. Serlin

Richard H. Serlin

This is an article with an included assignment that I give to my personal finance 1 students. The first part talks about the power of compound interest. I go into depth about the intuition why it's so powerful, why it takes off, and has been called the eighth wonder of the world. I've haven't seen anywhere else an extensive explanation of the intuition like I have here.

In the second part I give the students a nice assignment to see how much their savings can grow if they invest even a modest amount consistently, month in and month out, in …

Major Personal Finance Faq, Richard H. Serlin

Richard H. Serlin

A rare source of detailed, extensive, state of the art answers to some of the most important questions in personal finance.

Strategic Factor Markets: Research Opportunities, Olivier Chatain

Olivier Chatain

Overview of strategic factor markets theory and opportunities for new theoretical and empirical research.

Timing Is Everything? An Empirical Analysis Of The Determinants Of Service Quality Provision, Olivier Chatain, Alon Eizenberg

Olivier Chatain

We utilize a unique database from a large legal services provider to examine how service quality responds to the firm's available capacity, and to the nature of the firm-client relationship. We develop empirical measures of both the (internal) level of resources available to the firm at different points in time, and of the (external) value creation for customers. Our results indicate that service quality increases in the amount of the firm's available resources, suggesting that quality adjustment can be used as a means of tackling capacity constraints. We also find that service quality increases in the number of previous successful …

Is Industrial And Labour Relations A Misfit As An Academic Programme Floated In Specialised Universities Of Education?, Olukunle Saheed Oludeyi

Olukunle Saheed, OLUDEYI

Some of us who drank from the pot of wisdom and knowledge and who benefited from the technical skills and professional understanding advanced by the premier university of education, Tai Solarin University of Education (TASUED), Ijebu Ode, Ogun State, consider the upkeep and continuous development of this vast-growing university as a serious subject of concern. Among other issues considered as germane to the university in her quest for excellence in teaching, research and community service, the recent deletion of some courses in the university, is one of such areas of worries to some of us who hold the institution in …

Cash Holdings, Political Connections, And Earnings Quality Some Evidence From Malaysia, Redhwan Al-Dhamari, Ku Nor Izah Ismail

redhwan al-dhamari

The purpose of this paper is to investigate the influence of cash holding, political connection and their interaction effect on earnings quality in the Malaysian environment, where political influence plays a vital role in many aspects of business dealings and resources allocation is seriously affected by politics.

Het Coöperatief Financieren En Beheren Van Zorgvastgoed. Kansen, Knelpunten En Aanbevelingen., Wim Van Opstal, Karine Ruttens

Wim Van Opstal

Het coöperatieve model kent de jongste jaren opnieuw een verhoogde aandacht binnen diverse geledingen van het maatschappelijke middenveld, het bedrijfsleven en de politiek. Hoewel de coöperatie in feite nooit verdwenen was uit het economische leven, zien we dat ze vooral binnen de social profit voor het eerst in lange tijd haar opwachting maakt als potentiële oplossing voor maatschappelijke problemen.

Zo zien we hoe zorggebruikers en hun familieleden, maar ook zorgverleners de mogelijkheden van de coöperatie verkennen en ermee aan de slag gaan. De wachtlijsten zijn immers lang en de budgettaire context is niet veelbelovend. Deze pioniers nemen daarbij financiële risico’s, …

Sociaal Ondernemen In De Jeugdhulp. Leidraad Op Basis Van Het Emk Ondersteuningsaanbod, Astrid Coates, Wim Van Opstal

Wim Van Opstal

De sector van de bijzondere jeugdzorg bevindt zich op een scharniermoment. Op 1 maart 2014 treedt immers de integrale jeugdhulp in heel Vlaanderen in werking. Met een nieuwe decretale omgeving wordt het landschap van de jeugdhulp hertekend en dat zorgt voor nieuwe uitdagingen. Het doel is immers dat elke jongere met een probleem zo snel mogelijk de juiste hulp vindt. Door in te grijpen op de organisatie en de werking van de bestaande jeugdhulp, wordt het nieuwe landschap veel overzichtelijker, in het bijzonder voor de cliënt maar ook voor de jeugdhulpverleners zelf.

De sector van de bijzondere jeugdzorg staat in …

Regional Institutional Development, Political Connections, And Entrepreneurial Performance In China's Transition Economy, Wubiao Zhou

Wubiao Zhou

While previous research has emphasized the role of political connections in facilitating entrepreneurial performance in China’ early reform period (1978 – 1999), this study argues that regional institutions had been increasingly conducive to entrepreneurial activities and, thus, also played a key role in China’s entrepreneurial success during that period. The purpose of this study is twofold. First, it aims to demonstrate how regional institutional development facilitated entrepreneurial performance in China. Second, it aims to understand how formal institutional development among Chinese regions affected the role of political connections. Using a two-level hierarchical dataset on Chinese private enterprises, this study finds …

Rethinking The Worker Classification Test: Employees, Entrepreneurship, And Empowerment, Griffin Toronjo Pivateau

Griffin Toronjo Pivateau

The structure of the American workplace depends on the ability to distinguish between employees and independent contractors. Unfortunately, the law provides little to guide employers in classifying workers. The legal tests to determine worker status are confusing, yield inconsistent results, and are not suited to the evolving employment relationship. Traditionally, courts examine the amount of control exerted over the putative employee by the employer: The more control exerted by the employer over the work, the more likely it is that the worker will be considered an employee. Control, however, is not the only factor to examine in determining worker status. …