Frontiers in Management Science最新文献

{"title":"The Progress and Limitations of Simplifying Managerial Complexity in Accounting Practices","authors":"Shuai Liu","doi":"10.56397/fms.2023.02.05","DOIUrl":"https://doi.org/10.56397/fms.2023.02.05","url":null,"abstract":"By tracing and explaining the historical detail of accounting in the Jesuit Order, this study illustrate how Jesuit accounting started from a rationality and its evolution and development in the present stage. This paper analyzes the four elements in early accounting originating form Jesuit order, that still plays a role in the administrative practice nowadays, in responding for the requirement that organizations need to solve complex management issue. Furthermore, there are certain limitations of accounting means coming from its own discipline characteristics, and the managers and key stakeholders in organization should have a more profound understanding and make proposals in advance.","PeriodicalId":310548,"journal":{"name":"Frontiers in Management Science","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134011706","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}

{"title":"Sensitivity Analysis Between Lagrange Multipliers and Consumer Coupon: Utility Maximization Perspective","authors":"Devajit Mohajan, H. Mohajan","doi":"10.56397/fms.2023.02.03","DOIUrl":"https://doi.org/10.56397/fms.2023.02.03","url":null,"abstract":"Sensitivity analysis is a vital concept in optimization models. From this analysis an economist can predict on the outcome of an economic model by the use of certain range of input variables. Utility maximization policy is essential for the sustainability of the economic organizations. This study takes an attempt to discuss sensitivity analysis between Lagrange multipliers and consumer coupon, where utility maximization is analyzed with detail mathematical analysis. In the study method of Lagrange multipliers is used to investigate the utility function; subject to two constraints: budget constraint, and coupon constraint. Moreover, two Lagrange multipliers are used here with four commodity variables.","PeriodicalId":310548,"journal":{"name":"Frontiers in Management Science","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115235119","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}

{"title":"Distribution Nature of Month-Wise Return from Nepalese Stock Market (NEPSE)","authors":"Rashesh Vaidya, Dilli Raj Sharma, Jeetendra Dangol","doi":"10.56397/fms.2023.02.01","DOIUrl":"https://doi.org/10.56397/fms.2023.02.01","url":null,"abstract":"The returns’ distribution nature from the stock market is a concern for investors to determine the future trend of the market. An assumption of normality for the stock market returns concerned the academician and investors. Nevertheless, the random walk theory assumes randomness in the market return. In this context, the paper studied the distribution nature of the month-wise returns from the Nepalese Stock Market (NEPSE). The paper revealed month-wise returns far away from normality. Similarly, going through each month-wise return, an extreme value theory (EVT) based distribution better fitted for most of the month-wise returns from NEPSE. Nevertheless, the return distribution for the month of mid-December, mid-July, and mid-November was predictable in nature.","PeriodicalId":310548,"journal":{"name":"Frontiers in Management Science","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115785486","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}

{"title":"The Effect of Perceived Customer Service Quality on Customer Satisfaction in Commercial Banks in Bamenda-Cameroon: Amidst of COVID-19","authors":"Giyoh Gideon Nginyu, D. Fonchamnyo, G. Dinga, Exidor Ngala Ndifon","doi":"10.56397/fms.2023.02.02","DOIUrl":"https://doi.org/10.56397/fms.2023.02.02","url":null,"abstract":"The objective of this study is to analyse the effect of perceived customer service quality dimensions, namely reliability, tangibility, empathy, responsiveness and assurance on customer satisfaction in commercial banks in Bamenda, Cameroon during the COVID19 pandemic period. The researchers randomly distributed 600 self-administered survey questionnaires online among private banks’ customers in Bamenda and obtained 468 useable responses with a 78% valid response rate. The research data were analysed using the multiple correspondence analyses (MCA), ordinary least square (OLS) technique and the structural equation modelling (SEM) approaches. The findings of the study from the OLS indicate that the five dimensions of service quality considered that is reliability, tangibility, empathy, responsiveness and assurance all enhance customer’s satisfaction of commercial banks in Bamenda Cameroon. These outcomes were found to be robust to analyses obtained from the SEM approach. With regards to the demographic variables used, only gender have a significant effect on customer’s satisfaction. These current research outcomes are anticipated to provide basic tenants of enhancing the satisfaction of commercial bank clients in Cameroon as well other countries. The study can equally serve as a tool for evaluating the client’s satisfaction with bank service amidst the COVID19 crisis given the time the data was collected. A key limitation of the study is that is focus only on customers of commercial banks of Bamenda city in Cameroon.","PeriodicalId":310548,"journal":{"name":"Frontiers in Management Science","volume":"284 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132126584","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}

{"title":"Career Transition, Prospects, and Challenges Faced by Chinese Elite Female Athletes in Competitive Sports","authors":"Zeyu Zhu","doi":"10.56397/fms.2023.02.06","DOIUrl":"https://doi.org/10.56397/fms.2023.02.06","url":null,"abstract":"The purpose of the research was to study career transition, prospects, and challenges faced by Chinese elite female athletes in competitive sports. This article uses the life history approach in the qualitative method and Schlossberg’s transition theory to investigate the reasons for the retirement of elite female athletes and the specific problems during and after retirement period. And the article deeply explores the real needs of elite female athletes during the transition period of retirement. Find out the specific problems in the Chinese competitive sports athletes’ training system and the social guarantee system. After that, it will focus on the “Female” elite sports, combining social reality, and put forward relevant suggestions from five aspects: Policy environment, Social Environment, Social Media, Social Faith, and Social Network. So as to fill in the gaps of researches in the field of “female sports” in China and provide references for further improving the retirement protection system of Chinese competitive sports athletes.","PeriodicalId":310548,"journal":{"name":"Frontiers in Management Science","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134349642","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}

{"title":"The Use of Big Data in the Take-out and Delivery Market in China","authors":"Tian Xia","doi":"10.56397/fms.2023.02.04","DOIUrl":"https://doi.org/10.56397/fms.2023.02.04","url":null,"abstract":"The initial development of the takeout industry was in the form of packaging. Later, with the popularity of telephones and mobile phones, people began to order by telephone to meet the needs of some customers who didn’t want or didn’t have time to go to restaurants. Since the 1990s, the Internet began to popularize, which made the takeout industry develop unprecedentedly. Now, after several years of rapid development, the takeout industry has already developed a mature industrial chain. Although it is a labor-intensive industry, the current takeout industry has joined Big Data, cloud computing, Internet of things and other technologies. Especially in recent years, with the introduction of Big Data, major takeout companies have developed their own Big Data analysis system to continuously improve and optimize the takeout system through the introduction and analysis of a large amount of data. This paper aims to study the boosting effect of Big Data on the takeout industry, especially how to analyze and optimize the takeout time, takeout path and so on through Big Data analysis in China’s takeout market.","PeriodicalId":310548,"journal":{"name":"Frontiers in Management Science","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122468430","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}

{"title":"Why Does Price Control Policies Do Not Apply in the US Pharmaceutical Market, as Opposed to Many EU Markets?","authors":"Xiaojun Guo","doi":"10.56397/fms.2023.02.07","DOIUrl":"https://doi.org/10.56397/fms.2023.02.07","url":null,"abstract":"The pharmaceutical market is always the most profitable industry in the US, and private companies dominate the healthcare market. The US ranks the highest globally on healthcare spending due to the high price of healthcare. As a result, American citizens face increased difficulties affording basic health insurance. The main reason behind this problem is that the US does not apply price control policies. Compared with the US, most EU countries’ pharmaceutical markets have government interventions, such as price control policies; hence EU countries have a much lower amount of healthcare spending. This article describes the history of pharmaceutical markets in the US and EU and analyzes why the US does not apply price control policies. This article also critically elaborates on the positive and negative implications of why the US does not apply price control policies. Although there are many benefits to the US does not apply price control policies in the pharmaceutical market, in this research, the disadvantages of applying price control policies outweigh the benefits. As the US does not apply price control policies, this would lead to a higher profit for pharmaceutical companies. In addition, this likely incentivizes pharmaceutical companies to dedicate more funds to research and development. In the long term, without price control policies in the US could increase human longevity.","PeriodicalId":310548,"journal":{"name":"Frontiers in Management Science","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122586409","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}

{"title":"Export-Import Misalignment and Gross Fixed Capital Formation in Nigeria","authors":"Johnston John, Chris O. Udoka, Effiong Asuquo Okon, Akaniyene Billy Orok","doi":"10.56397/fms.2022.12.01","DOIUrl":"https://doi.org/10.56397/fms.2022.12.01","url":null,"abstract":"This study examines export-import misalignment and gross fixed capital formation in Nigeria. Three variables are used and myriad of control variables, spanning the period of 1981-2020. The model was tested with several econometrics and statistical instruments. The results from the findings indicates that, export-import misalignment has a negative and an insignificant impact on gross fixed capital formation, however, export and import impact gross fixed capital formation differently. There was a 30.3% threshold evidence as indicated in the F-statistics value in the model. We recommend that, the federal government of Nigeria should reprioritize her needs. They should spend more on capital expenditures as against the current trend of 68:32% allocations to recurrent and capital expenditures respectively. Efforts must be made to mobilize the desired level of gross national savings that could be big enough to attract foreign direct investments as FDI will help to complement our domestic savings. Government should work on her potentially exportable commodities. The proceeds should be utilized in the importation of needed technical tools and components. Basic infrastructures like good roads, electricity supply and security must be seen to be adequate. This will help to reduce the drudgeries currently being faced by manufacturers. Efforts should be geared towards a reduction in exchange rate distortion, volatility and general mismanagement. Policy formulators in Nigeria need to enact some investor friendly policies that will encourage, promote and attract more capital inflows (Be it official or private inflows) and provide a conducive and enabling environment for gross fixed capital formation to thrive. There is need to play down on speculative businesses and to invest into the real sectors of the economy. There is also the need to reduce the level of capital flight out of country. Inflows should be tied to specific, relevant and purposeful projects. This will help to create employment opportunities in the long run. Prudence and proper accountability should be the watchword in the management of accruals from official capital inflows and transfers. Production of petroleum products need be increased: Since the wealth of the nation is hinged on this mono-product. Lastly, macroeconomic projections should guide the overall level of expenditure etc.","PeriodicalId":310548,"journal":{"name":"Frontiers in Management Science","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115891343","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}

{"title":"Sensitivity Analysis Among Commodities and Coupons During Utility Maximization","authors":"Devajit Mohajan, H. Mohajan","doi":"10.56397/fms.2022.12.02","DOIUrl":"https://doi.org/10.56397/fms.2022.12.02","url":null,"abstract":"In mathematical economics utility is the vital concept. In the society utility is considered as the tendency of an object or action that increases or decreases overall happiness. This study tries to discuss sensitivity analysis during utility maximization investigation. Actually, the method of Lagrange multipliers is a very useful and powerful technique in multivariable calculus. In this paper mathematical formulation of Lagrange multipliers is derived through the optimal devise. This article has taken attempts to find relations among commodities and coupons when the prices of different commodities increase or decrease.","PeriodicalId":310548,"journal":{"name":"Frontiers in Management Science","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124617939","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}

{"title":"ESG Strategies and Practices of Chinese Listed Companies","authors":"Donghui Zhao","doi":"10.56397/fms.2022.12.03","DOIUrl":"https://doi.org/10.56397/fms.2022.12.03","url":null,"abstract":"In the wake of the global outbreak of the new coronavirus, many organizations have been subjected to stress tests, including companies and some contractual organizations. This, coupled with challenges ranging from economic inequality to racial inequality to climate change and those already closely tied to business, has combined to create an extraordinary test for business. Capital market investors are also re-examining traditional growth models and placing greater emphasis on sustainability, with a new surge in global ESG investment and practice. China’s economy has benefited from a combination of sustainable development strategies and high-quality development strategies, making it the world’s first major economy to recover from the epidemic. The government has introduced a series of initiatives on carbon emissions, anti-monopoly, and corporate governance to positively transform to a low-carbon economy. When asked about how to handle the deep-rooted problems facing society, companies often say that they cannot afford to invest in environmental protection, high employee compensation, or other social issues because they must return sufficient profits to shareholders. To address this issue, this paper will use the ROSI model developed by the Stern Center for Sustainable Business (CSB) to embed ESG strategies into corporate development strategies to better integrate, track report on the financial performance of companies owing the implementation of ESG strategies, which will improve management decisions related to ESG and sustainable practices and provide investors with more actionable information.","PeriodicalId":310548,"journal":{"name":"Frontiers in Management Science","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133240663","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}