WSB Journal of Business and Finance最新文献

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Current state and latest development of social venture capital in Europe 欧洲社会风险投资的现状与最新发展
WSB Journal of Business and Finance Pub Date : 2019-01-01 DOI: 10.2478/wsbjbf-2019-0021
Peter Krištofík
{"title":"Current state and latest development of social venture capital in Europe","authors":"Peter Krištofík","doi":"10.2478/wsbjbf-2019-0021","DOIUrl":"https://doi.org/10.2478/wsbjbf-2019-0021","url":null,"abstract":"Abstract The article aims at providing characterisation of social venture capital in Europe. The introductory part of the contribution deals with its origins and classification. The attention is devoted to various factors that have led to emergence of SVC such as existence of market gap, global crisis, monetary policy, disintermediation and financial innovations. The article also emphasises the fact that there is no unified market and, moreover, that the boundaries between social institution and traditional investors are becoming blurry. The main contribution of this article is to characterise the current state and to describe the latest development of SVC in Europe. The focus of analysis was aimed at defining the investment focus, priorities and resources of SVC. Western Europe is the main target region of SVC during all examined period, followed by Africa and Asia. In all years, top financial beneficiaries are people suffering from poverty followed by children and youth. Amongst the top five targeted beneficiaries are also people with disabilities, unemployed people and women. Whilst trend in geographical focus and financial beneficiaries is stable, focus in investment sector changes over time. Financial inclusion alongside with economic and social development currently represents top sectors that attract more than half of total investments in 2017–2018. At the same time, SVC is becoming more attractive to investors in Europe what confirms the fact that the number of organisation is rising alongside with their budgets.","PeriodicalId":117870,"journal":{"name":"WSB Journal of Business and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131761901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Machine learning model development for predicting road transport GHG emissions in Canada 用于预测加拿大道路运输温室气体排放的机器学习模型开发
WSB Journal of Business and Finance Pub Date : 2019-01-01 DOI: 10.2478/wsbjbf-2019-0022
Mohd Jawad Ur Rehman Khan, A. Awasthi
{"title":"Machine learning model development for predicting road transport GHG emissions in Canada","authors":"Mohd Jawad Ur Rehman Khan, A. Awasthi","doi":"10.2478/wsbjbf-2019-0022","DOIUrl":"https://doi.org/10.2478/wsbjbf-2019-0022","url":null,"abstract":"Abstract Prediction of greenhouse gas (GHG) emissions is important to minimise their negative impact on climate change and global warming. In this article, we propose new models based on data mining and supervised machine learning algorithms (regression and classification) for predicting GHG emissions arising from passenger and freight road transport in Canada. Four models are investigated, namely, artificial neural network multilayer perceptron, multiple linear regression, multinomial logistic regression and decision tree models. From the results, it was found that artificial neural network multilayer perceptron model showed better predictive performance over other models. Ensemble technique (Bagging & Boosting) was applied on the developed multilayer perceptron model, which significantly improved the model’s predictive performance.","PeriodicalId":117870,"journal":{"name":"WSB Journal of Business and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115632549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
A matter of Motivation - The Effects of Risk Preference and Task Complexity on the Auditor’s Motivation 动机问题——风险偏好和任务复杂性对审计师动机的影响
WSB Journal of Business and Finance Pub Date : 2019-01-01 DOI: 10.2478/wsbjbf-2019-0017
Marco Haid, Sabine Graschitz, Peter Heimerl
{"title":"A matter of Motivation - The Effects of Risk Preference and Task Complexity on the Auditor’s Motivation","authors":"Marco Haid, Sabine Graschitz, Peter Heimerl","doi":"10.2478/wsbjbf-2019-0017","DOIUrl":"https://doi.org/10.2478/wsbjbf-2019-0017","url":null,"abstract":"Abstract This article examines whether and how several audit-specific attributes influence auditor’s motivation. Following the literature, the research project focuses mainly on the impact of risk preference, task complexity and the liability situation in this issue. A 2x2 mixed-subjects case-based experiment was conducted to gain data for in-depth insights. In sum 209 master students with a major in accounting and auditing participated in the experiment. The results indicate that increased risk aversion leads to a higher observed task motivation. Regarding the task complexity, data analysis shows that increasing task complexity lowers auditor’s motivation. This study contributes to the stream of judgment and decision making literature and offers new insights in to the relationship and dependence of inherent auditor-specific factors.","PeriodicalId":117870,"journal":{"name":"WSB Journal of Business and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124386574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Technological models of development and their applicability to a Baltic states 发展的技术模式及其对波罗的海国家的适用性
WSB Journal of Business and Finance Pub Date : 2019-01-01 DOI: 10.2478/wsbjbf-2019-0019
V. Chaplygin
{"title":"Technological models of development and their applicability to a Baltic states","authors":"V. Chaplygin","doi":"10.2478/wsbjbf-2019-0019","DOIUrl":"https://doi.org/10.2478/wsbjbf-2019-0019","url":null,"abstract":"Abstract Purpose – To study the possibilities of a theory to establish a modern theory of economic growth, including the factors of institutions and changes in technologies. These factors are a set of rules with high coercive force to the agents’ action, which form a particular mode/model of their adaptation, together with other institutions. Findings – The research results may enrich an economic theory and practice in the area of business models applicability in Lithuania, Latvia and Estonia. The findings may assist an economic community to influence the general technological development within the national institutional systems. Practical implications –The so-called institutional macroeconomics as a practical discipline (which has a very close connection with behavioural macroeconomics) may assist to explore the economic growth in a Baltic States from the point of view of changing institutions (firms, business community), labour markets and information.","PeriodicalId":117870,"journal":{"name":"WSB Journal of Business and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132209759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Control of economic processes at polish seaports 控制波兰海港的经济进程
WSB Journal of Business and Finance Pub Date : 2019-01-01 DOI: 10.2478/wsbjbf-2019-0020
T. Nowosielski
{"title":"Control of economic processes at polish seaports","authors":"T. Nowosielski","doi":"10.2478/wsbjbf-2019-0020","DOIUrl":"https://doi.org/10.2478/wsbjbf-2019-0020","url":null,"abstract":"Abstract Control of economic processes comes as a key factor in activities undertaken by all companies, regardless of their ultimate economic objectives that may include development of entities and achievement of positive economic outcomes or operation oriented towards public benefits. Management authorities of seaports can be defined as entities operating based on the public benefit. Their operation is based on the Act of 20 December 1996 on Sea Ports and Harbours. A fundamental challenge that must be faced by such entities is to adopt a particular model of organisational and legal solutions that affect the scope of economic process control. The aim of this study is to present a model of economic process control applied at Polish seaports of fundamental significance for national economy, with consideration of the requirements set by legal regulations. The research methods assumed for the achievement of the research aim are system analysis – the system theory – and economic cybernetics – observation of the models of economic process control applied at seaports in the world.","PeriodicalId":117870,"journal":{"name":"WSB Journal of Business and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125834927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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