مشخصات مقاله
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 9 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه وایلی
نوع مقاله ISI
عنوان انگلیسی مقاله An organizational change framework for digital servitization: Evidence from the Veneto region
ترجمه عنوان مقاله چارچوب تحول سازمانی برای خدمات سازی دیجیتالی: شواهدی از منطقه ونتو
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط مدیریت منابع انسانی، مدیریت استراتژیک
مجله تغییر استراتژیک – Strategic Change
دانشگاه Department of Management – University of Granada – Spain
کد محصول E8004
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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1 | INTRODUCTION

Fast‐changing technologies and demanding customer requirements in maturing markets have paved the way for constant transformation of business models as a way to create value and grow. In this context, digital technologies are increasingly important (De Propris, 2016), as they enable upgrading of manufacturing activities and facilitate devel‐ opment of integrated product/service solutions (Baines et al., 2017; Bustinza, Vendrell‐Herrero, & Baines, 2017a). To date, however, very few empirical studies have systematically investigated the organiza‐ tional change processes involved in development of new integrated product/service business models. Such integrated solutions in the digital domain are a symbiosis of smart products (Porter & Heppelman, 2014), digitization of sup‐ ply (Coreynen et al., 2016), and advanced services including software and censors (Baines & Lightfoot, 2013), in a process known as digital servitization (Vendrell‐Herrero, Bustinza, Parry, & Georgantzis, 2017). Digital servitization includes different technology‐enabled business models that enable firms to achieve a competitive advantage by pro‐ viding customer knowledge‐based digital services during the entire product life cycle. Reconfiguration of business models requires an organizational effort for continuous adaptation to the market’s environmental conditions. In this context, manufacturing firms integrate products and digital services in digitally enabled integrated solutions based on a better understanding of customers’ needs (Windahl, Andersson, Berggren, & Nehler, 2004) enabled by digital technologies (Mar‐ tinez, Bastl, Kingston, & Evans, 2010). Such customer‐oriented business models affect the entire value chain (Bustinza, Parry, & Vendrell‐Herrero, 2013) and are conducive to subsequent pro‐ cesses of organizational change (Vendrell‐Herrero, Parry, Bustinza, & O’Regan, 2014). Organizational change is a challenge for firms that are forced to reconfigure their strategic business units to integrate service into the production system while sustaining competitive advan‐ tage (Bustinza, Bigdeli, Baines, & Elliot, 2015). Current debates on servitization (Einola, Rabetino, & Luoto, 2016) indicate that com‐ panies that have initiated their transition to provision of digital integrated solutions face organizational tensions, mostly because they lack internal capabilities. In this article, we argue that effec‐ tive service implementation is linked to critical organizational capabilities, especially those responsible for successful organiza‐ tional change. To this end, our study contributes to the existing body of knowledge by developing and testing a comprehensive framework for organizational change that takes into account both firms’ resources and competencies (Helfat & Peteraf, 2003; Wer‐ nerfelt, 1984), and their strategic agility (Webber & Tarba, 2014). An important contribution of this framework is its inclusion of commitment as the glue that facilitates the transformational pro‐ cess that enhances value creation. The context of analysis is Veneto. One of the most economically vigorous (NUTS 2) regions in Italy, Veneto, has a long‐standing tradi‐ tion in manufacturing (Unioncamere Veneto, 2016). It provides an important context because it grants us access to a large number of firms implementing cutting‐edge business models in dynamic envi‐ ronments. The study is based on primary data; our industry partner, the Veneto Chamber of Commerce, surveyed 736 manufacturers, one third of which offer digitally enabled integrated solutions. Our survey data also provide information on whether these firms employ external service providers to integrate digital services into their product offerings.

نوشته مقاله انگلیسی رایگان در مورد چارچوب تحول سازمانی برای خدمات سازی دیجیتالی – وایلی 2018 اولین بار در دانلود مقالات ISI. پدیدار شد.


 

مشخصات مقاله
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 13 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه اسپرینگر
نوع مقاله ISI
عنوان انگلیسی مقاله Judicial Decisions on Private International Law
ترجمه عنوان مقاله تصمیمات قضایی در حقوق بین الملل خصوصی
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حقوق
گرایش های مرتبط حقوق بین الملل
مجله بررسی حقوق بین الملل هلند – Netherlands International Law Review
دانشگاه Law Faculty – Vrije Universiteit – Amsterdam – The Netherlands
کلمات کلیدی قوانین متضاد، اقدام جمعی، مقررات غیر منصفانه در قراردادهای b2c، اصطلاح قوانین غیر منصفانه
کلمات کلیدی انگلیسی Conflict rules, Collective action, Unfair terms in b2c contracts, Unfairness choice-of-law term
کد محصول E8005
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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بخشی از متن مقاله:
1 Introduction

In the general conditions of Amazon Europe Core Sa`rl, a company established in Luxembourg, which owns and exploits Amazon.de, a choice-of-law clause for Luxembourg law is included.1 A similar text was the subject of preliminary questions which the Austrian Supreme Court, the Oberster Gerichtshof (OGH), referred to the Court of the Justice of the European Union (CJEU or the Court). It asked, amongst other things, whether Article 4 Rome II2 governed a collective action started by an Austrian consumer organization, Verein fu¨r Konsumenteninformation (VKI). It sought an injunction to prohibit terms in the general conditions of a Luxembourg company that directed its activities at Austrian consumers through a website in German. VKI considered the clauses to be contrary to the law. To have a better understanding of the issues raised, the facts and the decisions by the Austrian courts at first instance and on appeal will also be discussed. Subsequently, the CJEU’s decision will be commented upon. These comments will focus on the choice-of-law clause in general conditions in business to consumer contracts (b2c contracts).

2 Facts and the Decisions by the Austrian Courts

Amazon EU Sa`rl (Amazon),3 a company established in Luxemburg, owned and exploited the website Amazon.de. This website in German addressed consumers, who had their habitual residence in Austria. Moreover, Amazon concluded electronic contracts with those consumers in Austria. Up until mid-2012, it used the general terms and conditions under scrutiny. Term 12 of those terms and conditions concerned a choice of law for Luxembourg law, the legal system of Amazon’s place of establishment.4 VKI started a collective action against Amazon and requested an injunction within the meaning of Directive 2009/225 to prohibit the use of some of the general terms and conditions, because VKI considered them to be against the law.6 The proceedings before the CJEU focused, in particular, on the choice-of-law clause. Since it concerned an international situation, it had to be determined which conflict rule or rules applied in the case of a collective action against a trader who targeted consumers in their country of habitual residence and in which an injunction was sought to prevent the use of allegedly unfair terms. Both the court at first instance and the court of appeal held that this issue fell within the scope of Rome I, the Regulation on the law applicable to contractual obligations.7 However, they applied different provisions.

نوشته مقاله انگلیسی رایگان در مورد تصمیمات قضایی در حقوق بین الملل خصوصی – اسپرینگر 2017 اولین بار در دانلود مقالات ISI. پدیدار شد.


 

مشخصات مقاله
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 22 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه الزویر
نوع مقاله ISI
عنوان انگلیسی مقاله Client pressure and auditor independence: Evidence from the “Great Recession” of 2007–2009
ترجمه عنوان مقاله فشار مشتری و استقلال حسابرس: شواهدی از “رکود بزرگ” سال 2007-2009
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری، اقتصاد
گرایش های مرتبط حسابرسی
مجله مجله حسابداری و سیاست عمومی – Journal of Accounting and Public Policy
دانشگاه University of Kansas – United States
کلمات کلیدی فشار هزینه حسابرسی، استقلال، رکود اقتصادی، نظر نگرانی
کلمات کلیدی انگلیسی Audit fee pressure, Independence, Recession, Going concern opinion
کد محصول E7996
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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1. Introduction

Possible impairment of auditor independence has been a longstanding concern of regulators, legislators and market participants (SEC, 2000; Sarbanes-Oxley 2002 (SOX); PCAOB, 2010). This study investigates whether auditors acted with less independence for clients that were able to impose pressure on audit fees during the severe economic downturn of 2007– 2009. Auditor independence sometimes requires auditors to take positions that client managers will dislike (DeAngelo, 1981; Watts and Zimmerman, 1986). The modification of an audit report for going concern (GC) reasons is a decision likely to displease client managers. Thus, following prior studies that have investigated possible auditor economic dependence on the client (as discussed in Carson et al., 2013; DeFond and Zhang, 2014), our proxy for auditor independence is auditors’ willingness to issue first-time GC modified opinions to financially distressed clients. The economic downturn examined in this study is the ‘‘Great Recession”,1 which began in the U.S. in December of 2007 and officially ended in June of 2009 (NBER, 2010). The effects of the Recession, however, lingered for more than an additional year and imposed severe financial pressures on many companies.2 We view the Recession as an important setting in which to revisit the issue of auditor independence for the following reasons. First, a GC modified opinion imposes significant economic costs on a client firm, such as negative stock returns and increased risk of client business failure (Mutchler, 1984; Menon and Schwartz, 1987; Geiger et al., 1998; Kausar et al., 2009). Thus clients sometimes pressure auditors not to issue first-time GC opinions and dismiss auditors who do issue such opinions (Carcello and Neal, 2000, 2003). The economic costs to clients associated with receiving GC opinions are likely to have increased significantly during the Recession when availability of financing was limited even for companies not stigmatized by GC opinions. Clients therefore might have been more averse than usual to the prospect of receiving GC opinions during the Recession, whereas the numbers of companies deserving such opinions probably increased.3 Prior studies examining auditors’ willingness to issue GC opinions generally do not find that auditors compromise their independence for important clients (DeFond et al., 2002; Li, 2009; DeFond and Zhang, 2014), although those studies are conducted during periods with less severe economic conditions.4 The extent to which auditors maintain their independence in a very stringent economic environment, characterized by increased client financial distress and reduced audit revenues, is unknown.5 It is plausible that auditors were more reluctant than usual to risk losing clients during the Recession, which was a period of downward pressure on audit fees and of increased financial challenges for auditors (Ettredge et al., 2014). Therefore, the Recession provides a unique setting in which managers of many firms were likely to have had stronger incentives to avoid receiving GC opinions, and auditors were also under greater pressure not to lose clients due to already reduced audit revenues. Whether auditors are able to maintain their independence with respect to desirable clients in this situation is unknown. The independence of auditors in relation to their GC decisions has also attracted the attention of regulators. The PCAOB is concerned that downward pressure on audit fees might cause some auditors to take cost cutting actions that could compromise audit quality (PCAOB, 2010, 26). The PCAOB noted that as the economic crisis (Recession) developed, the risk in certain audit areas increased, including the ability of clients to continue as going concerns (PCAOB, 2010, 4). The PCAOB specifically cautioned auditors to focus on this area of audit risk (PCAOB, 2008, 15).

نوشته مقاله انگلیسی رایگان در مورد فشار مشتری و استقلال حسابرس: رکود بزرگ – الزویر 2017 اولین بار در دانلود مقالات ISI. پدیدار شد.


 

مشخصات مقاله
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 50 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه الزویر
نوع مقاله ISI
عنوان انگلیسی مقاله The Effects of Bank Regulators and External Auditors on Loan Loss Provisions
ترجمه عنوان مقاله تأثیر رگولاتورهای بانک و حسابرسان خارجی بر میزان ذخایر زیان وام
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری، مدیریت
گرایش های مرتبط حسابرسی، بانکداری
مجله مجله حسابداری و اقتصاد – Journal of Accounting and Economics
دانشگاه The Wharton School – University of Pennsylvania – PA
کلمات کلیدی بانک ها؛ مقررات خسارت وام؛ نظارت بانکی؛ حسابرسان
کلمات کلیدی انگلیسی banks; loan loss provisions; bank supervision; auditors
کد محصول E7997
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1. Introduction

This paper investigates how the objectives and incentives of bank regulators and external auditors affect loan loss provisions. Both groups examine financial reports during on-site safety and soundness examinations or financial statements audits and serve an important monitoring role given their access to internal bank information. In particular, regulators and auditors spend considerable time evaluating the loan loss provision, although this focus is driven by their different objectives (Balla, Rose and Romero, 2012). For regulators, the loan loss provision focus stems from safety and soundness concerns and the associated macroeconomic consequences, such as bank lending activity and systemic risk (Beatty and Liao, 2011; Bushman and Williams, 2015). The auditor focus is driven by the potential for misstatement given the high inherent risk associated with the loan loss provision estimate (AICPA, 2007). Anecdotal evidence suggests that these distinctions affect bank financial reporting and result in a potential conflict between the objectives of regulators and auditors (Black, 1990; Wall and Koch, 2000; Dugan, 2009), but this has been relatively unexplored by prior literature. This is an important omission given that regulators and auditors are influential in the financial reporting process and that loan loss accounting contributed to the severity of the most recent financial crisis (Barth and Landsman, 2010; Beatty and Liao, 2014; Armstrong, Guay, Mehran and Weber, 2016). To capture the influence of regulators and auditors on loan loss provisions, I examine differences in loan loss provision timeliness for a sample of commercial banks exhibiting variation in regulatory scrutiny and external audit status. Loan loss provisions are considered to be more timely if provisions are associated with current and future changes in non-performing loans (e.g., Nichols, Wahlen and Wieland, 2009).1 I focus on this aspect of the loan loss provision for three reasons. First, there is anecdotal evidence suggesting a conflict between regulators and auditors in their influence on the timing of loan loss recognition. Specifically, former Comptroller of the Currency John Dugan argues that auditors restrict the use of judgmental, forward-looking information due to earnings management concerns and a strict interpretation of loan loss accounting standards, which delays recognition until objective information is available (Dugan, 2009). Second, bank regulatory handbooks related to the loan loss provision specifically discuss an application of Generally Accepted Accounting Principles (GAAP) involving the comparison between the loan loss reserve and non-performing loans as well as a loss horizon of one year (OCC, 2012). Third, this is an important accounting choice for banks since delays in recognition are associated with significant economic consequences of particular interest to bank regulators, including more pro-cyclical lending, less discipline from outsiders over risk-taking, and greater contributions to systemic risk (Beatty and Liao, 2011; Bushman and Williams, 2012, 2015).

نوشته مقاله انگلیسی رایگان در مورد تأثیر رگولاتورهای بانک و حسابرسان خارجی بر میزان ذخایر زیان وام – الزویر 2017 اولین بار در دانلود مقالات ISI. پدیدار شد.


 

مشخصات مقاله
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 23 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه اسپرینگر
نوع مقاله ISI
عنوان انگلیسی مقاله Accounting information system innovation in interfirm relationships
ترجمه عنوان مقاله نوآوری سامانه اطلاعات حسابداری در روابط درون شرکتی
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالی
مجله مجله کنترل مدیریت – Journal of Management Control
دانشگاه Department of Economics and Business – University of Catania – taly
کلمات کلیدی نوآوری، AIS، اشیاء مرزی، اندازه گیری عملکرد، تئوری شبکه بازیگر
کلمات کلیدی انگلیسی Innovation, AIS, Boundary objects, Performance measures, Actor network theory
کد محصول E7998
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بخشی از متن مقاله:
1 Introduction

Over recent decades, management accounting researchers, focusing on interfirm contexts have analyzed the forms of cooperation among partners and the role played by management accounting in these contexts (Koufteros et al. 2012; Wu and Barnes 2011; Dekker 2007). Studies have showed how accounting information system (AIS) can be useful in improving the information exchange which is crucial in managing interfirm relationships (Cuganesan and Lee 2006). In doing so, some contributions have analysed how this cooperation leads partners to exchange accounting information, investigating the role of information technology (IT) in increasing supplier accountability, effectiveness and efficiency (Evans and Wurster 1997). However, to the best of our knowledge, no studies have investigated the role of AIS in facilitating buyers to effectively select their suppliers. Thus, in this paper we will investigate the role of new AIS in managing supplier selection and how it is performed (produced, modified and accepted). In doing so, we interpret AIS not just as an accounting tool which explains reality but as a boundary object which supports actors as they present their interests and facilitates the creation of alliances between them. In line with this view, we attempt to reposition, or even rehabilitate, accounting technologies in the sociological explanation (Justesen and Mouritsen 2011). Even if management accounting innovations have been examined as playing an important role in the construction or enforcement of inter-organisational processes (Vosselman 2014; Mouritsen and Thrane 2006), further research in the field of AIS is needed to give better understanding of the role played by AIS innovation in facilitating supplier selection. In doing this, we interpret AIS as a managerial tool which performs the reality through its re-presentation as creation, entailing mediation among actors involved in the supplier selection. Drawing on actor network theory (ANT) as a proper method theory (Lukka and Vinnari 2014) we carry out a longitudinal case-study at a manufacturing firm located in the south of Italy, where we examine the role of new AIS in its supplier selection from 2012 up to 2014. The case description shows how ANT offers useful insights into the interpretation of AIS as a boundary object (ideal type objects and the standardized forms), which, through accounting inscriptions, makes transactions visible, defines their ‘poles’, and provides techniques to connect them. This AIS innovation leads to the monitoring of supply performance, mitigates the emerging controversies while creating new allies, and mobilises all actors’ interests. Drawing on Busco and Quattrone (2014), we identified four major features that characterize the adoption of a new management accounting practice: its ability to provide clear visual representations of the interfirm calculable space; to create order and knowledge; to accommodate different interests through a process of interrogation and re-invention, and (4) to stimulate the engagement of all actors through participation in a series of recurrent activities. The paper is structured as follows. Firstly, we describe the management accounting innovation as a boundary object; secondly, we offer a brief literature review on AIS innovation in interfirm relationships.

نوشته مقاله انگلیسی رایگان در مورد نوآوری سامانه اطلاعات حسابداری در روابط درون شرکتی – اسپرینگر 2017 اولین بار در دانلود مقالات ISI. پدیدار شد.


 

مشخصات مقاله
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 33 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه Sage
نوع مقاله ISI
عنوان انگلیسی مقاله Examining the Current Legal Environment Facing the Public Accounting Profession: Recommendations for a Consistent U.S. Policy
ترجمه عنوان مقاله محیط حقوقی کنونی در برابر حرفه حسابداری دولتی: سیاست ایالات متحده
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالی
مجله مجله حسابداری، حسابرسی و امور مالی – Journal of Accounting Auditing & Finance
دانشگاه Wayne State University – Detroit – MI – USA
کلمات کلیدی مسئولیت حسابرس، گزارش حسابرس
کلمات کلیدی انگلیسی auditor liability, auditor reports
کد محصول E7958
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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The auditing profession faces many challenges in serving its clients profitably while concurrently facing lawsuits and increasing damage awards, reviewing the implementation of their clients’ International Financial Reporting Standards (IFRS) and extending professional judgment to additional services. Reilly (2006) notes that the European Commission (EC) found that Big-Four audit practices’ judgments, settlements, legal fees, and other related expenses rose to US$1.3 billion, or 14.2% of their revenues, up from 7.7% in 1999. Overall, from 1996 to 2008, the six largest auditing firms paid out US$5.66 billion to resolve 362 cases related to audits and other nonaudit services, with 65% related to public company audits (Advisory Committee on the Auditing Profession [ACAP], 2008). Bigticket settlements, verdicts, and judgments against accounting firms have continued in more recent years, such as the following: a settlement agreement of about US$30 million between the Metropolitan Mortgage & Securities Co. investors’ trust and PriceWaterhouseCoopers (PWC) in 2008 (Stucke, 2008); a settlement agreement between PWC and Tyco International investors for US$225 million in 2007 (International Herald Tribune; Auditing Firm Settles Claims of Tyco Investors, 2007); Deloitte & Touche settled an investor lawsuit over its audit of Philip Services for US$50 million in 2007 (Reuters, 2007); a US$85.6 million judgment against Deloitte & Touche in favor of the creditors of Livent, a theater company, in 2014 (Hasselback, 2014); and a PWC-agreed US$97.5 million settlement of a class-action securities fraud lawsuit involving American International Group in 2008 (Practical Accountant, 2008). These data represent some of the legal liability exposure that auditing firms have incurred since the beginning of 2007. According to some EC economic modeling, partners’ capital accounts of even the strongest of the Big-Four firms could absorb (only) up to US$1.8 billion of losses without collapse—and the real survival risk threshold falls below that amount (Peterson, 2007). Russell (2011) adds that liability risk threatens the profession’s viability—a problem that could prevent large audit firms from attracting the ‘‘best and brightest’’ students to the profession. Implementing the Sarbanes–Oxley (SOX) Act of 2002 and enforcing the Foreign Corrupt Practices Act have increased potential auditor liabilities (Shearman & Sterling, 2014).1 As the United States adopts principles-based professional judgment accounting standards, limiting auditor liability exposure becomes more imperative, as principle-based standards increase auditor liability risk (Quick, 2013).2 Some current, major reforms of relevant professional standards include adjusting to new U.S. Generally Accepted Accounting Principles (GAAP), moving toward IFRS, and likely requiring private firms to use a subset of accounting standards (Pearson, 2011). Lawyers and judges second guessing could well lead to more auditor litigation where fewer precise standards exist (Pearson, 2011).

نوشته مقاله انگلیسی رایگان در مورد محیط حقوقی کنونی در برابر حرفه حسابداری دولتی – Sage 2017 اولین بار در دانلود مقالات ISI. پدیدار شد.


 

مشخصات مقاله
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 37 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه Sage
نوع مقاله ISI
عنوان انگلیسی مقاله Social Security and Saving: An Update
ترجمه عنوان مقاله امنیت اجتماعی و پس انداز: یک به روز رسانی
فرمت مقاله انگلیسی  PDF
رشته های مرتبط اقتصاد
گرایش های مرتبط اقتصاد مالی
مجله بررسی امور مالی عمومی – Public Finance Review
دانشگاه George Mason University – Arlington – USA
کلمات کلیدی امنیت اجتماعی، پس انداز، بیمه عمر
کلمات کلیدی انگلیسی Social Security, saving, life insurance
کد محصول E7959
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Projections by the Social Security Administration suggest that the Old Age and Survivors Insurance trust fund will be depleted in 2035. To shore up the program’s finances, some policy makers propose cutting benefits relative to current law. However, other policy makers express concern that benefit cuts will harm lower-income retirees and instead propose expanding the Social Security system by increasing benefits for large segments of the population, with these increases funded by raising payroll taxes. Because Social Security requires contributions from workers and provides benefits during retirement, theory predicts that expanding the program will crowd out private savings for individuals who are not liquidity constrained. Besides retirement income, Social Security also provides life insurance in the form of benefits paid to the dependent children of deceased workers. Theory predicts that expanding Social Security will also crowd out private life insurance purchases among those who are not liquidity constrained. In this article, we review the existing theory and then explore the empirical evidence for its predictions. Understanding the effect of Social Security on private savings and life insurance holdings is important for a few reasons. First, behavioral responses are an important factor in evaluating how well Social Security meets its objectives. Any potential welfare gains from mandatory saving and risk sharing through Social Security depend on the degree to which households attempt to unwind their Social Security contributions through reductions in private savings and insurance holdings. For instance, Hosseini (2015) shows that the large welfare gains from mandatory annuitization are mostly washed out by the distortions that it causes to the equilibrium price of annuity contracts, as adverse selection causes high mortality individuals to exit the private annuity market. Second, the impact of changes in Social Security rules to maintain fiscal solvency in the face of a demographic shock depends on how individuals respond (Kitao 2014; Bagchi 2016). Finally, if Social Security causes large reductions in personal savings, then growth in the generosity of the Social Security system in recent decades may help to explain the precipitous decline in the aggregate personal saving rate in the United States from near 10 percent in the 1980s to close to zero in more recent years (Parker 1999; Gokhale, Kotlikoff, and Sabelhaus 1996). To motivate our empirical work, we provide a brief review of the predictions of a basic, neoclassical life-cycle model. We use a variant of Yaari’s (1965) classic model to review the theoretical effect of Social Security on private savings by income group. The model features rational individuals who face uninsurable longevity risk and differ by their level of earnings.

نوشته مقاله انگلیسی رایگان در مورد امنیت اجتماعی و پس انداز – Sage 2018 اولین بار در دانلود مقالات ISI. پدیدار شد.


 

مشخصات مقاله
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 18 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه Sage
نوع مقاله ISI
عنوان انگلیسی مقاله A Replication Study of “Openness, Country Size, and Government Size”
ترجمه عنوان مقاله مطالعه تکراری “باز بودن، اندازه کشور و اندازه دولت”
فرمت مقاله انگلیسی  PDF
رشته های مرتبط اقتصاد
گرایش های مرتبط اقتصاد مالی و اقتصاد پولی
مجله  بررسی امور مالی عمومی – Public Finance Review
دانشگاه Inland Norway University of Applied Sciences – Norway
کلمات کلیدی باز بودن، اندازه دولت، میز جهانی Penn، اثرات ثابت
کلمات کلیدی انگلیسی openness, government size, Penn World Table, fixed effects
کد محصول E7960
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There has been wide interest among public economists in exploring and explaining the relationship between a country’s exposure to international trade (openness) and the scope of its government (government size). In an influential paper, Rodrik (1998) advanced the hypothesis that polities respond optimally to the greater macro risks associated with trade openness by putting in place policies of public employment and public transfer spending that provide insurance in the face of external shocks. The evidence buttressed in favor of this hypothesis was a positive partial correlation between government size and openness. However, Alesina and Wacziarg (1998) in response argued that this partial correlation was spurious and reflected the negative relationship between government size and country size, on the one hand, and between openness and country size, on the other hand: when controlling for country size (log population), the effect of openness on government size disappeared.1 Subsequently, Ram (2009) showed that with country- and time-fixed effects, the various effects of country size on either openness or government size were weakened, and that country size could no longer be considered the mediating variable explaining the relationship between openness and government size. Ram’s analysis relied mainly on data from the Penn World Table (PWT) version 6.1 (Heston, Summers, and Aten 2002). The PWT is among the most widely used data sources for cross-country comparisons for the level and growth rate of gross domestic product (GDP) and other macroeconomic variables, resulting from the fact that it accounts for differences in relative prices. However, a number of researchers have raised questions regarding the reliability of newer versions of this data set as a result of data revisions over time. For example, Breton (2012) and Johnson et al. (2013) emphasize that estimates vary substantially across more recent versions of the data set. On the flip side, they acknowledge that the issue is not as pertinent if one uses low frequency data, for example, ten-year averages of variables. Such concerns warrant a replication of Ram’s analysis to determine whether his estimation results are robust to the data revisions. On the estimation side, empirical studies in macroeconomics employing fixed effects tend to find insignificant results with shorter samples, where ordinary least squares (OLS), random effects, or between estimators find significant effects. Examples include the association between democracy and income (Acemoglu et al. 2008) and between growth and human capital (Benhabib and Spiegel 1994). A possible explanation underlying this is the fact that the fixed-effects estimator tends to exacerbate measurement error bias when the right-hand variables are time persistent. If results are driven by measurement error or other data problems, the impact becomes less severe with a longer time period because there is more variation within countries across time in the underlying signal. Even when differencing (which is what fixed effects does), the signal-to-noise ratio may remain sufficiently high to allow the coefficients being estimated to remain significant. For instance, in Acemoglu et al.’s (2008) study, a positive relationship between the two variables is restored even under fixed effects when lengthening the time period beyond the 1960 to 2000 period. More recent versions of the PWT provide us with access to such a longer time frame.

نوشته مقاله انگلیسی رایگان در مورد باز بودن، اندازه کشور و اندازه دولت – Sage 2018 اولین بار در دانلود مقالات ISI. پدیدار شد.


 

مشخصات مقاله
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 27 صفحه
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منتشر شده در نشریه الزویر
نوع مقاله ISI
عنوان انگلیسی مقاله Bridging the gap between social media and behavioral brand loyalty
ترجمه عنوان مقاله ارتباط شکاف بین رسانه های اجتماعی و وفاداری به برند رفتاری
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط بازاریابی، مدیریت بازرگانی
مجله تحقیق و کاربرد تجارت الکترونیک – Electronic Commerce Research and Applications
دانشگاه Hosei University – Japan
کلمات کلیدی وفاداری برند؛ مشارکت مشتری؛ شناسایی برند آنلاین؛ ورزش حرفه ای؛ مشارکت رسانه های اجتماعی؛ طرفداران ورزشی؛ بازاریابی ورزشی
کلمات کلیدی انگلیسی Brand loyalty; customer engagement; online brand community identification; professional sports; social media engagement; sports fan; sports marketing
کد محصول E7928
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1. INTRODUCTION

In the past decade, companies have devoted considerable effort to the management of social media in order to provide interactive communications between users, build stronger relationships with them, and eventually drive brand loyalty. A key construct in this management is social media engagement (SocME), defined as a consumer’s behavioral manifestations that have a social media focus, beyond purchase, resulting from motivational drivers (Dolan et al., 2015; van Doorn et al. 2010). Consumers’ brand engagement in the social media context reflects several actions (e.g., sharing, contributing, socializing, advocating, and co-creating) that motivate consumers for the brand-related use of social media (Brodie et al., 2013; Hall-Phillips, et al., 2016; Muntinga et al., 2011). These actions represent behavioral components of SocME (Dolan et al., 2015) and are considered as gradual involvement with brand-related content on social media, ranging from the initial action of consumption (e.g., reading, viewing, and watching) to the advanced actions of contribution (e.g., rating, commenting, and interacting) and creation (e.g., posting, writing, and uploading; Muntinga et al., 2011). Therefore, SocME is a key factor in turning consumers into content-creators. Despite the advances that have been made regarding SocME, at least three important concerns with previous research limit our understanding. First, a review of the relevant literature reveals that there is no commonly acknowledged conceptualization of SocME. Among scholars, divergent conceptualizations of SocME exist, as SocME has been viewed as a cognitive appraisal, an affective attachment, a behavioral response, or a combination of them (Baldus et al., 2015; Hall-Phillips et al., 2016; Hollebeek et al., 2014; Lim et al., 2015; Schivinski et al., 2016). Because of this diversity, the conceptualization of SocME is an area in need of conceptual clarity and refinement. Second, another significant gap in the literature concerns the relationship between brand-related SocME and behavioral brand loyalty. Although past research suggests brand-related SocME enhances behavioral brand loyalty (Brodie et al., 2013), evidence for this relationship has been produced primarily for the impact of brand-related SocME on consumer conative loyalty (also called loyalty intentions: Calder et al., 2009; Hollebeek, et al., 2014; Jahn and Kunz, 2012; Lim et al., 2015). The relationship between brand-related SocME and consumer behavioral loyalty toward a brand still remains unclear.

نوشته مقاله انگلیسی رایگان در مورد ارتباط شکاف بین رسانه های اجتماعی و وفاداری به برند رفتاری – الزویر 2018 اولین بار در دانلود مقالات ISI. پدیدار شد.


 

مشخصات مقاله
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 36 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه الزویر
نوع مقاله ISI
عنوان انگلیسی مقاله Building brand loyalty in social commerce: The case of brand microblogs
ترجمه عنوان مقاله وفاداری به برند در تجارت اجتماعی: موردی از برند میکروبلاگ
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط بازاریابی، مدیریت بازرگانی
مجله تحقیق و کاربرد تجارت الکترونیک – Electronic Commerce Research and Applications
دانشگاه School of Management – University of Science and Technology of China – China
کلمات کلیدی تجارت اجتماعی، وفاداری برند، کیفیت رابطه، سایت شبکه اجتماعی، میکروبلاگ
کلمات کلیدی انگلیسی Social commerce, Brand loyalty, Relationship quality, Social networking site, Microblog
کد محصول E7929
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1. Introduction

In recent years, social commerce has emerged as an important arena of electronic commerce (e-commerce). The concept of social commerce refers to any business activities that are mediated by social media or social networking sites (Curty and Zhang, 2013). To embrace social commerce, a primary online practice for many companies is to establish an identity, also known as a company’s brand page, on social networking sites such as Facebook or Twitter (Zadeh and Sharda, 2014). In fact, Fortune 500 companies have shown increasing interest in using Facebook, Twitter, blogs, and self-hosted online communities to enable interactions with consumers (Culnan et al., 2010). A recent report by Barnes and Lescault (2014) highlighted that 83% of Fortune 500 companies have already created brand microblogs on Twitter, and 80% have Facebook brand pages. For companies, creating a brand page on a social networking site is merely a step towards engaging in social commerce. However, much still remains unknown regarding how to achieve success in this emerging context (Zhang et al., 2015). Recent studies have shown a growing interest in some important dependent variables of social commerce. For instance, Liang et al. (2011) developed the concept of social commerce intention. They referred to it as the degree to which online users are likely to receive and share commercial, shopping, or product information on social networking sites. Hajli (2014) followed the same direction and investigated whether social support and relationship quality positively affected social commerce intention on Facebook. Similarly, Zhang et al. (2014) contended that social commerce intention may be influenced by technological environments and virtual consumer experiences. Another line of research emphasizes consumers’ purchase behavior stimulated by social networking sites. Wang and Chang (2013) conducted an experiment on Facebook and showed that tie strength and perceived diagnosticity of recommendations affected consumers’ decisions to buy recommended products. Ng (2013) examined purchase intention by considering the mediating effect of trust on social networking sites and the moderating effect of culture. Finally, Kim and Park (2013) found that the characteristics of social commerce firms influenced consumers’ trust in firms, which in turn affected purchase intention.

نوشته مقاله انگلیسی رایگان در مورد وفاداری به برند در تجارت اجتماعی: برند میکروبلاگ – الزویر 2018 اولین بار در دانلود مقالات ISI. پدیدار شد.

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