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Articles 1 - 8 of 8
Full-Text Articles in Business Intelligence
Mandatory Adoption Of International Accounting Standards In Germany: Financial Statement Effects, Sarah Wagemann
Mandatory Adoption Of International Accounting Standards In Germany: Financial Statement Effects, Sarah Wagemann
Graduate Theses
This paper addresses the mandatory adoption of International Financial Reporting Standards (IFRS) in Germany in 2005. The financial, statement effects and the variability of key accounting measures are analyzed under the German Commercial Code (Handelsgesetzbuch - HGB, German GAAP) and IFRS. I find that book value of equity and net income are slightly larger under IFRS than under German GAAP which reflects the fair value orientation of IFRS. Only weak evidence exists that the mandatory adoption of IFRS results in significant accounting differences unlike the results found in financial statements of German firms that voluntarily adopted IFRS.
An Integrated Vendor-Buyer Cooperative Inventory Model For Items With Imperfect Quality And Shortage Backordering, Jia-Tzer Hsu, Lie-Fern Hsu
An Integrated Vendor-Buyer Cooperative Inventory Model For Items With Imperfect Quality And Shortage Backordering, Jia-Tzer Hsu, Lie-Fern Hsu
Publications and Research
We develop a model to determine an integrated vendor-buyer inventory policy for items with imperfect quality and planned back orders. The production process is imperfect and produces a certain number of defective items with a known probability density function. The vendor delivers the items to the buyer in small lots of equally sized shipments. Upon receipt of the items, the buyer will conduct a 100% inspection. Since each lot contains a variable number of defective items, shortages may occur at the buyer. We assume that shortages are permitted and are completely back ordered. The objective is to minimize the total …
In Pursuit Of The Individual In The Field Of Knowledge Management, Isabel D. W. Rechberg, Jawad Syed
In Pursuit Of The Individual In The Field Of Knowledge Management, Isabel D. W. Rechberg, Jawad Syed
Publications and Research
The aim of this paper is to explore the focus on individuals in the field of knowledge management (KM). Through a meta-review of the KM literature, we identify a relative disregard of the individual in the KM literature while information technology (IT) oriented concepts are widely represented. Our review indicates the need for a greater emphasis on individuals in KM as knowledge is based on individuals’ ability and willingness to create, share and transfer knowledge. We offer suggestions on how to integrate individuals into theorising and enacting KM and also identify some avenues for future research.
Lessons From The Flash Crash For The Regulation Of High-Frequency Traders, Edgar Ortega Barrales
Lessons From The Flash Crash For The Regulation Of High-Frequency Traders, Edgar Ortega Barrales
Fordham Journal of Corporate & Financial Law
Are equity markets vulnerable to a sudden collapse if the traders who account for about half of the volume have no regulatory obligations to stabilize prices? After the “Flash Crash” of May 6, 2010, policymakers have resoundingly answered this question in the affirmative. During the worst of the crash, some of the so-called high-frequency trading firms that dominate equity markets stopped trading and prices collapsed, momentarily wiping out almost $1 trillion in market value. In response, the U.S. Securities and Exchange Commission is considering whether high-frequency trading firms should be required to act as the traders of last resort. This …
Organization’S Top Management And Other System Users’ Perceptions Towards Data Quality Performance And Expectations, Hongjiang Xu
Organization’S Top Management And Other System Users’ Perceptions Towards Data Quality Performance And Expectations, Hongjiang Xu
Scholarship and Professional Work - Business
Across all levels in an organization, from CEO, executives, middle management to day-to-day operators, everyone relies on high quality information for decision making. This paper proposes frameworks for testing the alignment of organization's top management and other system users' perceptions towards and data quality for for ensuring the effectiveness and efficiency of data quality management. The frameworks not only have contributions to the theory but also have implications for organization's top management and practitioners in the fields.
A Proposed Mathematical Model For Closed-Loop Network Configuration Based On Product Life Cycle, Saman Hassanzadeh Amin, Guoqing Zhang
A Proposed Mathematical Model For Closed-Loop Network Configuration Based On Product Life Cycle, Saman Hassanzadeh Amin, Guoqing Zhang
Mechanical, Automotive & Materials Engineering Publications
Products may be returned over their life cycle. Industrial experiences show that there are three main return–recovery pairs. Commercial returns are repaired. End-of-use returns often are remanufactured. In addition, end-of-life returns are recycled. However, up to now, no optimization model is proposed for closed-loop configuration based on three return–recovery pairs. The repaired and remanufactured products can be sold in the same or secondary market. In this paper, we design and configure a general closed-loop supply chain network based on product life cycle. The network includes a manufacturer, collection, repair, disassembly, recycling, and disposal sites. The returned products are collected in …
Business Strategies For Emerging Markets: Agility, Size And Taste, Singapore Management University
Business Strategies For Emerging Markets: Agility, Size And Taste, Singapore Management University
Perspectives@SMU
The term 'BRIC' was invented by Goldman Sachs economist Jim O'Neill in 2001 to shorthand the four key emerging economies to watch. BRIC, of course stands for Brazil, Russia, India, China – countries that have, over the past decade, produced a third of global GDP, and represent a quarter of world's population. In 2010, the BRIC middle classes - with incomes between 6,000 and 30,000 USD - overtook that of the G7, and it has been estimated that this middle class population will double by 2020, profoundly changing demand trends in favour of value-added products such as cars, office equipment …
Influence Of Age And Gender On The Emotional Intelligence Of Managers, L. K. Singh, Ruchi Srivastava
Influence Of Age And Gender On The Emotional Intelligence Of Managers, L. K. Singh, Ruchi Srivastava
Business Review
Organizations are made up of people and function through people. Without people organizations cannot exist. The resources of men, money, materials and machines are collected, coordinated and utilized through people. Therefore, we can say that people are the most significant resource of any organization. However globalization has brought in more competition. Now the organizations are on a race to become the market leader and there is high competition for survival. All these factors have brought the employees under fear, sense of insecurity and high stress due to which they become nervous, chronically worried, depressed and emotionally instable. They are easily …