现代会计与审计:英文版最新文献_第10页

Implementation of the Attributes of Exponential Organization by Jordanian Services Companies 约旦服务公司指数组织属性的实施

现代会计与审计:英文版 Pub Date : 2019-06-28 DOI: 10.17265/1548-6583/2019.06.003

Refat Alfaouri, Hamza Tubaishat

引用次数: 0

The Application of Artificial Intelligence and the Interactive Voice Recognition in the Banking Industry in Sri Lanka 人工智能和交互式语音识别在斯里兰卡银行业的应用

现代会计与审计:英文版 Pub Date : 2019-06-28 DOI: 10.17265/1548-6583/2019.06.004

C. Mallawaarachchi

{"title":"The Application of Artificial Intelligence and the Interactive Voice Recognition in the Banking Industry in Sri Lanka","authors":"C. Mallawaarachchi","doi":"10.17265/1548-6583/2019.06.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.06.004","url":null,"abstract":" This research was conducted in qualitative approach. The researcher has worked with developing a framework based on the concept of artificial intelligence (AI) to introduce a new model. On that purpose, primary data were collected from hundred customers who enjoyed in services of interactive voice recognition (IVR) in the Banking Industry in Sri Lanka based on interviews with an open-ended question. The researcher has coded the collected data to spot the patterns to identify and analyze the core relationship in between AI and IVR; to discuss and to revise the developed model. The samples are selected in accordance with the intention to extract relevant information, and thus, the researcher has used non-probability sampling aimed to find respondents that had some experiences with any types of services in IVR. Data were analyzed by labeling them as “codes” and the researcher went through all the labels that were constructed in the previous stage; these were then categorized once more into themes. These themes and labels were then used to spot indications and patterns in the data that the researchers used when analyzing their primary data. The findings of this study suggest that customers are skeptical towards in interactive voice recognition in telephone customer services and believe that the service quality would be lower than regular telephone service. The findings did however reflect that customers are willing to cope or adjust to new technology as long as there are alternatives them to be","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45611523","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

Book-Tax Ratio and Earnings Quality of Listed Firms in Nigeria 尼日利亚上市公司账面税率与盈余质量

现代会计与审计:英文版 Pub Date : 2019-05-28 DOI: 10.17265/1548-6583/2019.05.004

Ferry Barineka Gberegbe

引用次数: 3

Overreaction and Availability Bias: Analysis of Real Estate Sector’s Stock Prices and Investors’ Reaction during Demonetisation in India 过度反应和可用性偏差：印度房地产行业股票价格和投资者反应分析

现代会计与审计:英文版 Pub Date : 2019-05-28 DOI: 10.17265/1548-6583/2019.05.002

Kavita Singh, Sarthak Sengupta, Anurika Vaish

引用次数: 0

Ethical Ideologies, Personality Traits, and Whistleblowing Intention in Public Sector: Mediating Role of Whistleblowing Judgment 公共部门伦理意识、人格特质与举报意图:举报判断的中介作用

现代会计与审计:英文版 Pub Date : 2019-05-28 DOI: 10.17265/1548-6583/2019.05.003

Intan Salwani Mohamed, Nabilah Rozzani, Noor Hidayah Ab Aziz, Richard Hicks

引用次数: 0

How Might Standard Units of Value Be Defined? 如何定义标准价值单位?

现代会计与审计:英文版 Pub Date : 2019-05-01 DOI: 10.17265/1548-6583/2019.05.001

S. Turnbull

{"title":"How Might Standard Units of Value Be Defined?","authors":"S. Turnbull","doi":"10.17265/1548-6583/2019.05.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.05.001","url":null,"abstract":"The research question of this article is how should the International Accounting Standards Board establish standard units of value? Economic value is a social construct that has no use if humans do not exist. The ability for humans to sustain themselves in perpetuity on our planet depends upon how well renewable and recyclable resources in each bioregion can support humanity. As each bioregion has different capacities different units of value are required if prices are to be useful for guiding the size and distribution of the global population between regions. As energy is fundamental for modern human wellbeing, and renewable sources vary by regions this provides a basis for creating sustainability indexes in each bioregion to tether bioregional currencies to promote circular economies. The Internet of Things provides a way to collect and calculate indexes automatically to establish a creditable stable and predicable relative index of value for all goods and services to remove the need for money to be a store of value or unit of account. Self-liquidating money would simplify money to only being a medium of exchange that could be created on a decentralised basis by users. Carbon trading and/or taxing could reduce, or be avoided.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44437653","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: 3

An Analysis of Consumers’ Perception Towards Rebranding: A Study of Hero MotoCorp 消费者对品牌重塑的认知分析——以Hero MotoCorp为例

现代会计与审计:英文版 Pub Date : 2019-04-28 DOI: 10.17265/1548-6583/2019.04.004

Joyeeta Chatterjee

{"title":"An Analysis of Consumers’ Perception Towards Rebranding: A Study of Hero MotoCorp","authors":"Joyeeta Chatterjee","doi":"10.17265/1548-6583/2019.04.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.04.004","url":null,"abstract":"One of the significant marketing changes in the past decade involves the dramatic increase in the variety of ways in which consumers can express their identities. A key driver of this change has been the growth of one-to-one marketing and mass customization. This trend has led many companies to rebrand and reposition their products or services focusing on functional attributes to focusing on how they fit into a consumer’s lifestyle. In the recent years, we have seen a growing trend of rebranding in India such as Vodafone, Airtel, Hero MotoCorp (erstwhile Hero Honda) to media channels to across different industries. This trend has compelled several business conglomerates to rebrand and get a makeover of their products and services. These organizations, while conducting the rebranding exercise, emphasize on concentrating on the functional attributes to how they fit into a consumer’s lifestyle which are received very well by business houses. By revitalizing their brands, business houses are ready to face a tough challenge in the marketplace and earn a respectable market share too. The rebranding exercise of Hero MotoCorp provides fascinating insights. The drivers and methodology adopted by the two-wheeler manufacturer which includes the makeover of the brand architecture, brand name, brand logo and the positioning with the theme of creation, renewal and re-energizing the brand are worth mentioning.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43125122","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

Commodity Market and Financial Derivative Instruments: Is There a Cointegration 商品市场与金融衍生工具:是否存在协整

现代会计与审计:英文版 Pub Date : 2019-04-28 DOI: 10.17265/1548-6583/2019.04.002

M. Leone, A. Manelli, Roberta Pace

引用次数: 1

The Moderating Effects of Gender Diversity on Supply Chain Practice and Firm Performance 性别差异对供应链实践和企业绩效的调节作用

现代会计与审计:英文版 Pub Date : 2019-04-28 DOI: 10.17265/1548-6583/2019.04.003

Riaheen Farzana

引用次数: 1

Accounting and Corporate Governance Literature Review in Hellas 1991-2017 希腊1991-2017年会计与公司治理文献综述

现代会计与审计:英文版 Pub Date : 2019-04-28 DOI: 10.17265/1548-6583/2019.04.001

Yiannis Yiannoulis

引用次数: 0