CSN: Business (Topic)最新文献

{"title":"How Active Management Survives","authors":"J. Heaton, Ginger L. Pennington","doi":"10.2139/ssrn.3193640","DOIUrl":"https://doi.org/10.2139/ssrn.3193640","url":null,"abstract":"There is much evidence that passive equity strategies dominate active equity management, but many investors remain committed to active investing despite its poor relative performance. We explore the behavioral-economic hypothesis that investors fall prey to the conjunction fallacy, believing good returns are more likely if investment is accompanied by hard work. This is an especially plausible manifestation of the conjunction fallacy, because in most areas of life hard work leads to greater success than laziness. Our internet survey results show that from 30% to over 60% of higher-income, over-30 individuals fall prey to the conjunction fallacy in this context, raising significant questions for law and regulatory policy, including whether actively-managed equity products should carry warnings, at least for retail investors.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123423959","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":"Analysis of Appraisal Performance in Preparation of Financial Statements at Makassar Public Appraisal Services Office","authors":"Nengsiana Patintingan, Dini Fatiha Altriata, Bernadeth Tongli","doi":"10.2139/ssrn.3324267","DOIUrl":"https://doi.org/10.2139/ssrn.3324267","url":null,"abstract":"This article aims to know in general about Independent Appraisal Services and become an evaluation material for the financial section of the Public Appraisal Service Office with the purpose of making a case study paper for Public Appraisal Services Office. The research approach used in this article is a qualitative approach. The data used are primary data, namely data sourced from the results of direct interviews. Secondary data, namely data obtained from the local Public Appraisal Services office and others that have been available in the form of general location conditions which include a description of location, a brief history. Analysis of Appraisal Performance in the preparation of Financial Statements the performance of the appraisal profession is also because they depend on the amount of work they complete and the validity of the financial statements that have been made by the finance department and from the beginning the approval of the administration's offer should be synchronized with the completed work and the payment or payment In short, the assignor has repayment, there is a report that must be issued to fulfill the request.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129554465","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":"Risk Management – The Basics","authors":"Werner Gleißner","doi":"10.2139/ssrn.3260534","DOIUrl":"https://doi.org/10.2139/ssrn.3260534","url":null,"abstract":"The article clarifies the most essential methods for risk management. \u0000 \u0000This includes especially the methods for identification, quantification and simulation based risk aggregation (e.g. monte carlo simulation). It is pointed up that an appropriate quantification of all relevant risks and a risk aggregation by the monte carlo simulation are both crucial for an efficient risk management. \u0000 \u0000Also an impression of the basics for the organization of risk management systems is given and the main aspects of risk coping and risk control are explained. \u0000 \u0000Overall, a modern, „decision-oriented“ risk management is portrayed which is able to predict changes due to decisions in the risk-return profile of the company already during the process of preparing those decisions (e.g. in terms of investment or acquisitions).","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125052336","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":"Increasing the Power of Your Study by Increasing the Effect Size","authors":"T. Meyvis, Stijn M. J. van Osselaer","doi":"10.1093/JCR/UCX110","DOIUrl":"https://doi.org/10.1093/JCR/UCX110","url":null,"abstract":"As in other social sciences, published findings in consumer research tend to overestimate the size of the effect being investigated, due to both file drawer effects and abuse of researcher degrees of freedom, including opportunistic analysis decisions. Given that most effect sizes are substantially smaller than would be apparent from published research, there has been a widespread call to increase power by increasing sample size. We propose that, aside from increasing sample size, researchers can also increase power by boosting the effect size. If done correctly, removing participants, using covariates, and optimizing experimental designs, stimuli, and measures can boost effect size without inflating researcher degrees of freedom. In fact, careful planning of studies and analyses to maximize effect size is essential to be able to study many psychologically interesting phenomena when massive sample sizes are not feasible.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127945087","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":"When Big Objects Mean a Small Sense of Ownership","authors":"B. Kamleitner, Sophie Suessenbach","doi":"10.2139/ssrn.3344747","DOIUrl":"https://doi.org/10.2139/ssrn.3344747","url":null,"abstract":"The size of a product is a key feature of its appearance and it also potentially affects object use. Six studies explore how size alienates even experienced consumers from objects when it affects perceptions of control over those objects. Findings from different product categories, acquisition and consumption stages, and laboratory and field data show that size-induced loss of control impedes the psychological bond between the product and the individual — i.e. psychological ownership — and eventually diminishes the managerially relevant allure of large objects. Notably, visual inspection alone does not give rise to this adverse effect of too-large sizes; it is contingent on physical engagement with an object. Moreover, we show that perceived control over an object is not only a function of the object’s size but also of the physical characteristic of the consumer engaging with it. Our results entail implications for product design, sales, and marketing communication.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124810696","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":"Confidence and Career Choices: An Experiment","authors":"K. Barron, Christina Gravert","doi":"10.2139/ssrn.3099491","DOIUrl":"https://doi.org/10.2139/ssrn.3099491","url":null,"abstract":"Confidence is often seen as the key to success. Empirical evidence about how such beliefs about one's abilities causally map into actions is, however, sparse. In this paper, we experimentally investigate the causal effect of an increase in confidence about one's own ability on two central choices made by workers in the labor market: choosing between jobs with different incentive schemes, and the subsequent choice of how much effort to exert within the job. An exogenous increase in confidence leads to an increase in subjects' propensity to choose payment schemes that depend heavily on ability. This is detrimental for low ability workers. Policy implications are discussed.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123999162","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":"Five Social Error Surfacing Around Us (Presentation Slides)","authors":"Mohd Arif","doi":"10.2139/ssrn.3072993","DOIUrl":"https://doi.org/10.2139/ssrn.3072993","url":null,"abstract":"","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121429318","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":"Consumer Perception of GSM Networks' Service Quality in Kaduna Metropolis: A Comparative Examination","authors":"Mohammed Abubakar Mawoli, Bashir Danlami Sarkin-Daji","doi":"10.2139/ssrn.3065860","DOIUrl":"https://doi.org/10.2139/ssrn.3065860","url":null,"abstract":"The Nigerian Global System for Mobile (GSM) telecommunication has witnessed rapid development in the last decade, following full deregulation and liberalization of the sector in 1999. The number of service providers as well as consumer subscription level has increased beyond imagination, thereby intensifying competition among the GSM service providers and increasing customers switching habit and defection rate among consumers. In this scenario, a defensive competitive strategy that is capable of keeping or retaining the existing GSM companies’ consumers rather than an aggressive competitive strategy that seeks to attract new customers is much more effective. A key defensive strategy is the maintenance and improvement of GSM companies’ service quality, as their satisfaction and patronage is likely to increase with perceived higher service quality. Thus, the prime objective of this study is to assess consumers’ perceived service quality of GSM networks in Kaduna metropolis. A questionnaire instrument was used to generate data from 500 respondents that were chosen using purposive non-probability sampling method. The data were subsequently analyzed using descriptive statistics. The study finds that perceived service quality of the GSM operators in Kaduna metropolis was high and satisfactory. However, the perceived service of Glo network is highest, followed by Zain and then Mtn. Hence, the study recommends that GSM operators should strive to sustain their current level of service quality in the short run, but should also strive to improve its service quality components in the long run so that customers perception of their service quality will improve from high to very high, or from satisfactory to very satisfactory. Key Words: GSM, Service Quality, Service Quality Dimensions, and SERVPERF.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132932311","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 Internal Audit on Budget Process and Execution of Local Government of Rwanda","authors":"Dr. Jean Paul Mpakaniye","doi":"10.2139/ssrn.3051577","DOIUrl":"https://doi.org/10.2139/ssrn.3051577","url":null,"abstract":"This study aimed at investigating the effect of internal audit on budget process and execution of local government of Rwanda taking Musanze District as case study. The problem of failing to consolidate transactions and balances of NBAs in financial statements of local government has still persisted. Many local governments have not been examining efficiently the internal audit in budgeting process and execution and this has consequently led to mismanagement; lack of control and less budget execution from their activities or operations. Moreover to prove the general objective, the results of this study was presented in accordance with specific objectives stated by the researcher such as, to analyze the internal audit functions in local government of Rwanda; to assess budget process and execution in local government in Rwanda and to analyze the relationship between internal audit and budget process and execution in Rwanda. Descriptive research design was adopted for this study using both qualitative and quantitative methods of data collection. The study used a sample of 18 employees of Musanze District office selected purposive sampling techniques from a targeted population of 18 employees from department of finance of Musanze district Office. The study used primary data collected from semi-structured questionnaires. Based on the findings of this study, it was found that asset management; management control and staffing management are well used to enhance good budgeting process and execution in local government as it was indicated by 100% of respondents. The budget process and execution in local government is based on budget formulation; budget proposal and dialogue, budget monitoring, budget adjusting, budget control and budget reporting (100%). As significant level is at 0.01 (1%), the p value of 0.000(i.e. 0.0%) is less than 1%. This leads to confirm that there is significant relationship correlation between internal audit and budget process and execution in Musanze district office. As it was recommended that Musanze District should put more efforts in raising more revenue to supplement the government transfers and smoothen the budget execution.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"1997 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116682572","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 Impact of Country of Origin in Mobile Phone Choice of Generation Y and Z","authors":"S. Nagy","doi":"10.12792/JMTI.4.2.16","DOIUrl":"https://doi.org/10.12792/JMTI.4.2.16","url":null,"abstract":"Mobile phones play a very important role in our life. Mobile phone sales have been soaring over the last decade due to the growing acceptance of technological innovations, especially by Generations Y and Z. Understanding the change in customers' requirement is the key to success in the smartphone business. New, strong mobile phone models will emerge if the voice of the customer can be heard. Although it has been widely known that country of origin has serious impact on the attitudes and purchase decisions of mobile phone consumers, there lack substantial studies that investigate the mobile phone preference of young adults aged 18-25, members of late Generation Y and early Generation Z. In order to investigate the role of country of origin in mobile phone choice of Generations Y and Z, an online survey with 228 respondents was conducted in Hungary in 2016. Besides the descriptive statistical methods, crosstabs, ANOVA and Pearson correlation are used to analyze the collected data and find out significant relationships. Factor analysis (Principal Component Analysis) is used for data reduction to create new factor components. The findings of this exploratory study support the idea that country of origin plays a significant role in many respects related to young adults' mobile phone choice. Mobile phone owners with different countries of origin attribute crucial importance to the various product features including technical parameters, price, design, brand name, operating system, and memory size. Country of origin has a moderating effect on the price sensitivity of consumers with varied net income levels. It is also found that frequent buyers of mobile phones, especially US brand products, spend the most significant amount of money for their consumption in this aspect.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"391 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132505021","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}