Proceedings of ‏The 7th International Conference on Opportunities and Challenges in Management, Economics and Accounting最新文献

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A Study on Energy Platform Using Data in the US: Based on Opening Platform Model 基于开放平台模型的美国能源平台数据利用研究
Song Minzheong
{"title":"A Study on Energy Platform Using Data in the US: Based on Opening Platform Model","authors":"Song Minzheong","doi":"10.33422/7th.omeaconf.2021.06.348","DOIUrl":"https://doi.org/10.33422/7th.omeaconf.2021.06.348","url":null,"abstract":"The purpose of this study is to analyze various energy platforms using data in the US and to suggest directions and implications. Some of the leading energy platforms are selected and analyzed based on the opening platform model. We focus on the case analysis of the US utility companies. In case of the horizontal open platform, Green Button sponsor’s ‘Connect My Data (CMD)’ driven by the government invites the utility companies to jointly develop the sponsor’s data solution. In case of the vertical open platform, the certification program ‘Share My Data (SMD)’ allows backward compatibility, because the technical improvement is minimal. The utility companies benchmark Amazon’s three-sided market mediation and prefer platform and category exclusivity. For the former, they have data analytics companies like Enervee, Opower and for the latter, they have electronics manufactures and energy service providers (ESPs) like Distributed Energy Resources (DERs). Based on this US case study, we suggest the energy platforms to open their platform for renewable energy supply, energy conservation, high-efficiency products, and residential DER dissemination. To successfully implement the government’s energy transition policy, the US platforms should be benchmarked as a business model. Especially, it is needed for them to coordinate a platform ecosystem. To ensure trust in the products and services offered on the marketplace platform, platform’s certification program is helpful.","PeriodicalId":191757,"journal":{"name":"Proceedings of ‏The 7th International Conference on Opportunities and Challenges in Management, Economics and Accounting","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116330107","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
The Reputation Factor in Start-up Companies: A Literature Review 创业公司的声誉因素:文献综述
Enrico Gonnella
{"title":"The Reputation Factor in Start-up Companies: A Literature Review","authors":"Enrico Gonnella","doi":"10.33422/7th.omeaconf.2021.06.350","DOIUrl":"https://doi.org/10.33422/7th.omeaconf.2021.06.350","url":null,"abstract":". The paper analyzes the concept of reputation with particular reference to startup companies. The definition of ‘reputation’ that has inspired this work is that of a judgement of reliability expressed by a community about a social player based on the behaviour of that player over time. The peculiarity of this judgement is that only one or some of the members of the community have had direct knowledge of the player and their actions, and it is on this experience that they have based their personal judgements of value. The authors carried out a literature review in order to analyze the constituent factors of reputation. What emerges is that the reputational issue is configured with marked peculiarities in startups, in particular in the pre-revenue phase, when the startup has not yet matured its history. The reputation of the pre-revenue startup, in fact, since it cannot be the product of its activity, is the product of the activity and the behaviour of the founder and, more generally, of his team; in other words, the reputation of the latter becomes the reputation of the startup. Furthermore, it is a fundamental competitive lever for the startup, as it affects the ability to raise funds. Effective reputation management, therefore, cannot ignore the consideration of the life phase of the company and the nature of the subjects to which the reputational factors refer.","PeriodicalId":191757,"journal":{"name":"Proceedings of ‏The 7th International Conference on Opportunities and Challenges in Management, Economics and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125804030","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: 1
Do board characteristics mitigate real and accrual-based earnings management activities? Evidence from MENA countries 董事会特征是否减轻了真实的和基于应计制的盈余管理活动?来自中东和北非国家的证据
Taha Suleiman Almarayeh
{"title":"Do board characteristics mitigate real and accrual-based earnings management activities? Evidence from MENA countries","authors":"Taha Suleiman Almarayeh","doi":"10.33422/7th.omeaconf.2021.06.342","DOIUrl":"https://doi.org/10.33422/7th.omeaconf.2021.06.342","url":null,"abstract":"Using a sample of 915 MENA firms –year observations for the period of 2007 to 2017, we study the impact of board of directors' characteristics on accrual and real - based earnings management as measured by discretionary accruals and abnormal discretionary expense. To this end, we develop two empirical models based on ten testable research hypotheses. We find that both predictor variables – board meeting and CEO duality (partial) – are negatively associated with earnings management. While, other predictor variables, such as board size, board independence, and gender diversity, have no crucial role in alleviating earnings management. Our findings tend to confirm that an effective board director system in the Anglo Saxon may not be as effective in developing economies because of its unique characteristics of the board directors, CG system, and legal environment.","PeriodicalId":191757,"journal":{"name":"Proceedings of ‏The 7th International Conference on Opportunities and Challenges in Management, Economics and Accounting","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133470464","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: 1
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