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Chinese large logistics enterprises have carried out the business of pledge by warehouse receipts for more than ten years while many problems emerged in the process of business implementation. A lot of risks such as customer credit risk, the risk of bad delivery and regulatory risk have emerged in the business. In particular, customer credit risk is very important. Therefore, it is necessary to study...
In December of 2008, at the height of the financial crisis when the bottom-line was more important than ever and pressures at their highest, I took an opportunity at NYSE Technologies, a young division with the New York Stock Exchange. The Exchange was becoming less of a financial company and more of a technology firm that provides premiere products and services to players within the financial industry...
Borrowing costs that enterprise to borrow funds due to the price paid by its borrowers, including interest, the amortization of premium or discount, as well as support costs for borrowing in foreign currency exchange differences. There are two ways of accounting for borrowing cost to deal with, one is capitalization, including costs related assets; another method is the cost is directly included in...
Futures traders usually face to the uncertainties of prices and trading quantities of the underlying commodities. The hedging decision is also affected by the agency condition in the trading process. This note works on the above issues by constructing the models with proper considerations. Empirical research is implemented by using the data of fuel oil futures from Shanghai futures exchange. It turns...
The problem addressed in this paper is concerned with an important issue faced by any green aware global company to keep its emissions within a prescribed cap. The specific problem is to allocate carbon reductions to its different divisions and supply chain partners in achieving a required target of reductions in its carbon reduction program. The problem becomes a challenging one since the divisions...
In the beginning, this article analyzes the investment and financing environment and its causes of coastal shoal development in Jiangsu Province. Then, underlying the traditional ways of investment and financing, the article targetedly puts forward five innovative ways of investment and financing and constructs the basic framework of investment and financing mechanism for coastal shoal development...
This article conducts an analysis of the long-run performance of IPOs after cash dividend, with a sample of A shares listed in Chinese stock market before the end of 2008. The significant test of difference, using match-stock method, shows that two times cash dividend within 3 years after IPO listed is an important boundary. The stocks with cash dividend two times or more have better long-run performance...
Security issues in collaboration with emphasis on access management continue to be researched extensively as technology innovation allows us to collaborate in many different ways. However, this research delves into a different perspective of collaboration security where dynamic virtual teams are put together when a company A acquires company B. In this context company A brings together people, processes,...
In the tendency of financial internationalization and liberalization, how to improve the company's value has become the important subject on the development of the bank industry. To a company in the financial service industry that focuses its core value on intangible assets, non-financial factors that are related to the company market value are even more important than financial performance. This...
Organizations need guidance on how to efficiently manage emergency software problems. Such guidance, however, is available in only one process model today, CM3: Emergency Problem Management. In this paper, we compare CM3: Emergency Problem Management with an industrial software emergency process model. Our comparison results lead to the extensions of CM3: Emergency Problem Management with a pre-alert...
The Internet has become a source of vast range of financial information from financial institutions. The existing financial data provider such as Google finance, Yahoo finance, Bloomberg and Reuters are those leaders in providing financial data for all company in the world. Currently, these providers only provide financial data without any financial analysis. In order to do a financial analysis, users...
Venture Capital has spent billions of dollars investing in CIGS technologies, but few CIGS module manufacturers have achieved viability in today's market and significant market penetration. This paper will examine the challenges the CIGS industry has faced, how these are being addressed, and the current status of the industry, from the point of view of an expert in CIGS technology scale-up who has...
It is widely accepted nowadays that certain top-manager characteristics have great influence on corporate investment strategies and a firm's innovativeness. The present paper focuses on how top-manager origin is related to innovative firm activity. More specifically we discuss whether managers hired from outside the firm are associated with higher or lower innovative firm performance compared to internally...
The Malaysian Government-Linked Companies (GLCs) had lagged significantly in terms of total shareholder's return which was measured by dividend payout. Indeed, GLCs are unique from other entities. Therefore, the main objective of this study attempts to identify the relationship between six characteristics of GLCs and dividend payout ratios that include corporate governance mechanisms. Thirty one GLCs...
This study examines the key factors of corporate tax non-compliance in Malaysia. A random sampling method was used to collect 232 finalized audited corporate tax cases in 2010 by the Inland Revenue Board Malaysia's headquarter. Of these, 12 cases with zero sales revenue and 26 cases with zero tax adjustment were discarded. The final samples consisted of 194 cases with tax audit adjustment amounted...
This paper reveals the two important market-based policy instruments-environmentally related taxes and Emissions Trading System (ETS) — for government to confront climate change. It utilizes the experience of EU countries to uncover the similarities and differences between theory and practice. The key findings include, first, there are no strong connections could be seen between the two policy instruments...
Islamic financial markets are still at infant stage in Malaysian economy, thus have created dual financial systems; Shariah-compliant and conventional financial system. Capital structure determinants of Shariah-compliant (SC) and conventional companies (CC) might be different due to restriction placed on capital structure and business activities of an SC. The aim of this research is to disclose the...
This paper aim to identify and understand the challenges that have to be faced by a small and medium offshore accounting outsourcing provider implementing knowledge management (KM). This study used interpretive in-depth single case study in order to understand the challenges and innovation in implementing the KM in company. Findings show that the middle manager plays an important role in managing...
A new model is presented to reveal investor heterogeneous beliefs impact on corporate financial decision, using demand-supply curve in the framework of the sequence of events. Our model theoretically interprets the phenomenon that firms issue equity in high stock price, inconsistent with Trade-off Hypothesis and Pecking order Hypothesis. This paper also tests theoretical predictions sampling A-shares...
The paper discusses results of comparative surveys from years 2009–2011 which aimed at determining how the recent economic crisis influenced informatization strategies in Polish companies and institutions. The obtained results supported a working hypothesis that the economic crisis affected — to smaller or greater extent — short- and long-term informatization strategies in majority of companies or...
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