Journal of Business Valuation and Economic Loss Analysis最新文献

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Organizational Moral Development: Insights from Organizational Learning & Islamic Perspectives 组织道德发展:来自组织学习和伊斯兰观点的见解
Journal of Business Valuation and Economic Loss Analysis Pub Date : 2019-01-01 DOI: 10.1142/s2737566821900039
Mohammad Iznan Haji Tarip
{"title":"Organizational Moral Development: Insights from Organizational Learning & Islamic Perspectives","authors":"Mohammad Iznan Haji Tarip","doi":"10.1142/s2737566821900039","DOIUrl":"https://doi.org/10.1142/s2737566821900039","url":null,"abstract":"This conceptual paper contributes to the study of moral and immoral organizational development by combining two different perspectives: organizational learning (OL) and the worldview of Islam. The OL perspective, particularly Crossan, Lane and White’s (1999) 4I OL framework, outlines four sub-learning processes involved in strategic renewal spanning the individual, group and organizational levels. Then, the framework is recast in the light of the worldview of Islam, particularly on the natural connection between learning and moral development. From an Islamic perspective, knowledge is soteriological and plays a crucial role in the ‘purification of the heart’, i.e. individual moral development. However, corruption of knowledge can also occur, which then leads to corruption of the ‘heart’, i.e. individual immoral development. This then has profound implications for the 4I OL framework. As a result, a reconceptualized framework is conceived called ‘OL by hearts’, which outlines the strategic moral & immoral development of individuals, groups and the organization.","PeriodicalId":39482,"journal":{"name":"Journal of Business Valuation and Economic Loss Analysis","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":"79889003","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
Transformation from Traditional to Digital Marketing: A Case on Facebook Marketing for Micro Foodservice Brands 从传统营销到数字营销的转变:以微餐饮品牌的Facebook营销为例
Journal of Business Valuation and Economic Loss Analysis Pub Date : 2019-01-01 DOI: 10.36924/sbe.2019.2201
Shamsul Huq Bin Shahriar, M. S. Alam, S. Arafat
{"title":"Transformation from Traditional to Digital Marketing: A Case on Facebook Marketing for Micro Foodservice Brands","authors":"Shamsul Huq Bin Shahriar, M. S. Alam, S. Arafat","doi":"10.36924/sbe.2019.2201","DOIUrl":"https://doi.org/10.36924/sbe.2019.2201","url":null,"abstract":"This study analyses the transformation of marketing strategies from traditional to 'digital' and finds out the efficacy of 'Facebook' marketing for small or micro-enterprise brands; in the case of the restaurant industry. The study looks for the answers to questions such as How ‘Facebook' has changed the means of marketing in the case of small restaurant brands. Two restaurant brands were considered for the study. A qualitative case approach was adopted for the study. Major findings of the study have revealed that Facebook marketing is the direct, easiest and economical mode of communication with current and potential customers through 'Facebook page', to disseminate information regarding brand and services through 'Facebook posts', 'Comments' and 'chats'; besides, to maintain rapid feedback service to customers' queries. In addition, through 'Facebook' activities i.e., an instance of 'Likes', 'Reviews', 'Check-ins', and' Share' customers, themselves ensue as a source for promoting the brands. Nevertheless, for these small or microbrands' Facebook Marketing' per se, it is an inexpensive technique for effective marketing; additionally, it fosters mutual relationships and increases the level of customer engagement.","PeriodicalId":39482,"journal":{"name":"Journal of Business Valuation and Economic Loss Analysis","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":"87102757","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
ASEAN Economic Community: the shift from absolute to relative poverty, and the rise of the middle class 东盟经济共同体:从绝对贫困到相对贫困的转变,以及中产阶级的崛起
Journal of Business Valuation and Economic Loss Analysis Pub Date : 2019-01-01 DOI: 10.1142/s2737566821900040
B. Jetin
{"title":"ASEAN Economic Community: the shift from absolute to relative poverty, and the rise of the middle class","authors":"B. Jetin","doi":"10.1142/s2737566821900040","DOIUrl":"https://doi.org/10.1142/s2737566821900040","url":null,"abstract":"In 2015 ASEAN has become a community which rests on three pillars: political-security, economic and social-cultural (Jetin and Mikic, 2016). The underlying assumption is that economic development will be fostered by a regional integration deepening, namely a “single market and single production base” which should lead to a convergence of social-cultural development thanks to a catching up process of the late-comers and poorest member states vis-à-vis the more advanced ASEAN Member States (AMS) (Jetin, B. 2016a). This implies a convergence of living standards and a strong decline of poverty. The purpose of this paper is precisely to verify the existence of such a process of convergence among AMS and the nature of this convergence. Which countries are converging? How did poverty evolve and what is the social dynamics implied? Section 1 checks if the existence of ASEAN has favoured a process of convergence of living standards or in other terms a reduction of inequality between countries. In section 2, we show that in several ASEAN countries, absolute poverty has receded but has been replaced by relative, poverty which creates its own set of expectations and potential frustrations. Finally, in section 3, we focus on the emergence of the middle classes and their potential effect on the socio-economic dynamic of ASEAN countries.","PeriodicalId":39482,"journal":{"name":"Journal of Business Valuation and Economic Loss Analysis","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":"74276860","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
Empirical Investigation of Strategy Implementation in Non-government organizations 非政府组织战略实施的实证研究
Journal of Business Valuation and Economic Loss Analysis Pub Date : 2019-01-01 DOI: 10.1142/s2737566821900027
Nurul Afiqah Haji Nor Amin, Thuraya Farhana Haji Said, Md. Zahidul Islam, Safayet Rahman
{"title":"Empirical Investigation of Strategy Implementation in Non-government organizations","authors":"Nurul Afiqah Haji Nor Amin, Thuraya Farhana Haji Said, Md. Zahidul Islam, Safayet Rahman","doi":"10.1142/s2737566821900027","DOIUrl":"https://doi.org/10.1142/s2737566821900027","url":null,"abstract":"Strategy implementation is considered as an essential part of strategic planning because it translates the chosen strategy into organizational action. Considering its high failure rates, substantial attention should be given to strategy implementation, especially in non-government organizations, as most past studies have focused on issues prevailing in profit-making entities and the public sector. Thus, this becomes the aim of this paper to investigate factors influencing strategy implementation in non-government organizations in Brunei. In order to answer the research aim, a structured survey was conducted, and both descriptive inference statistical analysis techniques were used to analyze the data. The study concludes that organizational structure and leadership have a strong relation to the strategy implementation in non-government organizations; it has also been revealed that organizational culture and external factors do not influence strategy implementation. Not only that the results of the study can validate previous research studies, but also they can help managers and practitioners to understand how the four variables identified in the study can influence strategy implementation within their organization.","PeriodicalId":39482,"journal":{"name":"Journal of Business Valuation and Economic Loss Analysis","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":"88293660","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
Resolving the Reliance on Fixed Estimation Dates in the Implied Cost of Equity Capital Approach 解决股权资本隐含成本法中对固定估计日期的依赖
Journal of Business Valuation and Economic Loss Analysis Pub Date : 2018-10-02 DOI: 10.1515/jbvela-2017-0009
Jan A. Kempkes, A. Wömpener
{"title":"Resolving the Reliance on Fixed Estimation Dates in the Implied Cost of Equity Capital Approach","authors":"Jan A. Kempkes, A. Wömpener","doi":"10.1515/jbvela-2017-0009","DOIUrl":"https://doi.org/10.1515/jbvela-2017-0009","url":null,"abstract":"Abstract Our study’s objective is to develop and analyze a dynamic approach for estimating firms’ expected cost of equity capital. We contribute to the literature by enabling the usage of any required estimation date, resolving the major shortcoming of the existing models—their reliance on one fixed estimation date. This paper presents our model and discusses it from the perspective of the extant body of literature. We show that the current state of the art approach in dynamic estimation does not satisfy theoretical and practical demands, and offers scope for significant improvements. We conduct our analysis by specially considering capital market efficiency, the consistent appreciation of cash flows with respect to timing, and straightforward practical implementation for researchers and practitioners. Building on semi-strong capital market efficiency, the analysis reveals further insights into residual income valuation as we demonstrate that any realization of residual income in the course of the year is irrelevant to valuation in the absence of dividend realization. Consequently, assumptions regarding the shape of earnings in the course of the year are also irrelevant to valuation. Additionally, our theoretically founded model conveniently facilitates the undistorted incorporation of different fiscal year-ends in large samples and avoids stale measures of expected cost of equity capital.","PeriodicalId":39482,"journal":{"name":"Journal of Business Valuation and Economic Loss Analysis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1515/jbvela-2017-0009","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48835673","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
Restricted Stock Discounts: An Empirical Analysis 限制性股票折扣:一个实证分析
Journal of Business Valuation and Economic Loss Analysis Pub Date : 2018-06-07 DOI: 10.1515/jbvela-2017-0008
Daniel L. Mcconaughy, M. Hussein, J. Dow
{"title":"Restricted Stock Discounts: An Empirical Analysis","authors":"Daniel L. Mcconaughy, M. Hussein, J. Dow","doi":"10.1515/jbvela-2017-0008","DOIUrl":"https://doi.org/10.1515/jbvela-2017-0008","url":null,"abstract":"Abstract Examining 416 transactions over the 1996 to 2013 time period, we find that size, stock price volatility, block size, price-to-revenue, and EBITDA margin are significantly related to restricted stock discounts. We do not find registration rights or the initial holding period to be statistically significantly related to discounts. Our results suggest that simple correlations or sorting of discounts by various criteria do not capture what factors are statistically significantly related to restricted stock discounts in the complex world of private placement deals.","PeriodicalId":39482,"journal":{"name":"Journal of Business Valuation and Economic Loss Analysis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1515/jbvela-2017-0008","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44439160","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
A Tool Kit for Discounted Cash Flow Valuation: Consistent and Inconsistent Ways to Value Risky Cash Flows 贴现现金流估值工具包:风险现金流估值的一致和不一致方法
Journal of Business Valuation and Economic Loss Analysis Pub Date : 2018-02-23 DOI: 10.1515/JBVELA-2016-0012
Schueler Andreas
{"title":"A Tool Kit for Discounted Cash Flow Valuation: Consistent and Inconsistent Ways to Value Risky Cash Flows","authors":"Schueler Andreas","doi":"10.1515/JBVELA-2016-0012","DOIUrl":"https://doi.org/10.1515/JBVELA-2016-0012","url":null,"abstract":"The DCF method or multiples are used to value companies in practice. Starting with the value additivity principle, the paper presents a general framework for DCF valuation. This framework allows defining stepwise and aggregated approaches to value risky cash flows and identifying inconsistent approaches. The framework helps to integrate sales, contribution margin, operating leverage, and financial leverage into valuation approaches and shows the assumptions implied when multiples are used.","PeriodicalId":39482,"journal":{"name":"Journal of Business Valuation and Economic Loss Analysis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1515/JBVELA-2016-0012","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46513777","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
Organizational Effectiveness: The role of Organizational Leadership and Knowledge Sharing 组织有效性:组织领导与知识共享的作用
Journal of Business Valuation and Economic Loss Analysis Pub Date : 2018-01-01 DOI: 10.1142/s2737566821800025
Md. Zahidul Islam, Thuraya Farhana Haji Said, Wardah Azimah Haji Sumardi
{"title":"Organizational Effectiveness: The role of Organizational Leadership and Knowledge Sharing","authors":"Md. Zahidul Islam, Thuraya Farhana Haji Said, Wardah Azimah Haji Sumardi","doi":"10.1142/s2737566821800025","DOIUrl":"https://doi.org/10.1142/s2737566821800025","url":null,"abstract":"The purpose of this paper is to develop a conceptual model on organizational effectiveness in the public sector by investigating its relationship with two concepts 1) the importance of knowledge sharing for ensuring organizational effectiveness and 2) the role of organizational leadership in creating knowledge sharing environment to result in organizational effectiveness. Knowledge sharing has been proliferated as a key process to organizational performance improvement. Similar to its counterpart, the public sector is as serious about the effectiveness of their organizations, however not many public managers and employees are receptive to the idea of knowledge sharing and this could be due to their distinctive character of confidentiality. Here, it could be argued that leadership has implication for creating that climate as it has locomotion function (i.e., facilitation of motivation and activation of employees to fulfill the goals) or a cohesion function (i.e., enabling collaboration and interaction). The theoretical contribution is in terms of filling the gap of understanding public organizational effectiveness by integrating several concepts including leadership and knowledge sharing. While, the practical contribution is in terms of the conceptual model suggested in this study which is somewhat new in the Brunei public organizational environment and it can serve as a practical framework for the policy-makers and practitioners.","PeriodicalId":39482,"journal":{"name":"Journal of Business Valuation and Economic Loss Analysis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83014499","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
Moving to the Cloud 迁移到云端
Journal of Business Valuation and Economic Loss Analysis Pub Date : 2018-01-01 DOI: 10.1142/s2737566821800049
M. Almunawar, M. Anshari
{"title":"Moving to the Cloud","authors":"M. Almunawar, M. Anshari","doi":"10.1142/s2737566821800049","DOIUrl":"https://doi.org/10.1142/s2737566821800049","url":null,"abstract":"The growth of cloud computing has been increasing fast since a few years ago, although it is still a small part of overall Information Technology (IT) spending of organizations. Both private and public sectors are embracing cloud computing as it offers an innovative computing model, simplifying IT resource management, offering cost savings and flexible scaling. The question is no longer whether to adopt cloud computing or not, but what should be adopted and how? The transaction cost economy theory offers a rationale for the adoption and the decision-making theory helps construct stages for the adoption and operate cloud computing to provide effective and optimal IT solutions for organizations. This paper offers decision makers to overview cloud computing, especially in utilizing values offered and selecting resources or operations that can be migrated to the cloud.","PeriodicalId":39482,"journal":{"name":"Journal of Business Valuation and Economic Loss Analysis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80631299","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
Analysis of Patent Management on Health Care Product: Information of Electrocardiograph Devices 保健品专利管理探析:心电图仪信息
Journal of Business Valuation and Economic Loss Analysis Pub Date : 2018-01-01 DOI: 10.1142/s2737566821800037
T. Hendrix, F. T. Ajie, A. Hidayat
{"title":"Analysis of Patent Management on Health Care Product: Information of Electrocardiograph Devices","authors":"T. Hendrix, F. T. Ajie, A. Hidayat","doi":"10.1142/s2737566821800037","DOIUrl":"https://doi.org/10.1142/s2737566821800037","url":null,"abstract":"Development of health care product nowadays becomes primer uses to support levelness of heart disease. A dynamic system of usefulness has referred to a potential market that occurs as a complementary effort in the health sector. Differentiation of product devices especially for electronic cardiograph has many impacts on technology innovation, in term of market-oriented. Analysis patent management is used as a tool to see technology that has already performed and is also used by industries, based on capturing market needs, to deliver more competitiveness model of the product. This paper aims to find relevant information through a database of an international patent on health care products for market orientation through the portfolio, licensing, status, competitor, innovation, and monitoring emerging market with the patent database that registered on World Intellectual Property Organization (WIPO). The methodology that applies in paper using software Total Patent to see more information related on the utilization of electronic cardiograph devices such as potential useful through leading patent-issuing authorities with composition results 247 documents of 113,612,014 patents that registered. The results showed that most of the inventions and patent applicants and beneficiaries are from the United States, Europe, and Asia-Pacific and the captive market distributed in Asian and South American area.","PeriodicalId":39482,"journal":{"name":"Journal of Business Valuation and Economic Loss Analysis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90193324","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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