経営学・会計学 — 全 下位分類

This book sheds new light on the most important contemporary and emerging startup valuation topics. Drawing on the first-hand professional experience of practitioners, professionals, and startup experts from various fields of finance, combined with a sound academic foundation, it offers a practical guide to startup valuation and presents applications, practical examples, and case studies of real startup ecosystems.

The book discusses pressing questions, such as: Why are startups in California are higher valued than those in New York? Or why do startups based in London receive higher valuations than those in Paris, Berlin, or Milan, even when they are based in similarly-sized economies, share the same industries, and often even have the same investors? Answering these questions, the authors present key topics, such as hierarchical and segmented approaches to startup valuation, business plans, and sensitivity analysis, many methods such as venture capital valuation, first Chicago valuation, scorecard valuation, Dave Berkus valuation, risk factor summation valuation, and discounted cash flow valuation, in addition to business valuation by data envelopment analysis and real options analysis, as well as critical conceptual issues in the valuation such as expected returns of the venture capital and price versus value concepts, among others.

This book draws readers' attention to the financial aspects of daily life at a corporation by combining a robust mathematical setting and the explanation and derivation of the most popular models of the firm. Intended for third-year undergraduate students of business finance, quantitative finance, and financial mathematics, as well as first-year postgraduate students, it is based on the twin pillars of theory and analytics, which merge in a way that makes it easy for students to understand the exact meaning of the concepts and their representation and applicability in real-world contexts. Examples are given throughout the chapters in order to clarify the most intricate aspects; where needed, there are appendices at the end of chapters, offering additional mathematical insights into specific topics. Due to the recent growth in knowledge demand in the private sector, practitioners can also profit from the book as a bridge-builder between university and industry. Lastly, the book provides useful information for managers who want to deepen their understanding of risk management and come to recognize what may have been lacking in their own systems.

In today's business landscape, companies compete more and more as integrated supply chains rather than as individual firms. The success of the entire supply chain determines the economic well-being of each company involved. With management attention shifting to supply chains, the role of management accounting naturally must extend to the cross-company layer as well. This book demonstrates how management accounting can make a significant contribution to supply chain success. It targets students who are already familiar with the fundamentals of accounting and want to extend their expertise in the field of cross-company (or network) management accounting. Practitioners will draw valuable insights from the text as well.

This edited volume elucidates how artificial intelligence (AI) can enable customer service to achieve higher customer engagement, superior user experiences, and increased well-being among customers and employees.

Simone Guercini analyses over a decade of research, arguing that heuristics remain an important behavioural indicator despite complex data-driven models now characterising marketers' decision making. Key examples of heuristics within marketing automation are referenced, including customer clustering, recommendation systems and programmatic advertising. Marketing Automation and Decision Making convincingly asserts that technological tools which adopt functional heuristics have the potential to integrate AI into marketing competences without replacing human capabilities, instead using machine capabilities to support and augment human capacity with highly beneficial outcomes.

This innovative and forward-thinking book will be a fascinating read for students and academics interested in marketing, social science, social policy, psychology, AI and cognitive science. Marketing scholars and practitioners will also find this a highly interesting read.

This open access book explores the idea that corporate rhetoric can be a force for good. In developing a new framework for analysis and discussion of green marketing, the authors argue that corporate environmental rhetoric can be harnessed to contribute to climate transition and a more sustainable market economy. The work explores the transformative power inherent in green promises and sets a vision of what green marketers should strive for. Engaging with selected research on organizational theory, the authors negotiate the conflicting paradigms of rhetorical theory and their relation to the study of corporate legitimation practices. The resulting theoretical framework provides an analytical scheme that can be useful in various disciplines - such as sociology, economics, law, marketing theory, and communication. It also illustrates how we can find new answers to contemporary challenges by re-imagining rhetoric.

This is an open access book.

Covering research at local, national, and global levels, chapters unpack and frame planning strategies in various destinations, expanding the definition of tourism planning to encompass a range of successful case studies. The Handbook looks at reimagining tourism planning through sustainability; engaging with forms of creative cultural tourism, the smart city, and rethinking how we see, communicate, understand, and can transform tourist destinations. It also highlights how the COVID-19 pandemic has intensified pre-existing issues in the tourism sector, including sustainability, policy, and governance.

Providing both theoretical and practical perspectives on tourism planning, this Handbook is an essential reference for students and scholars in the field. The diversity of perspectives and action-oriented, project-specific approach also make this an invigorating read for tourism planners and practitioners, particularly those focusing on making tourism practices more sustainable.

Honorable Mention, 2024 Outstanding Book Award, given by the American Society of Criminology's Division of International Criminology
An in-depth portrait of Thailand's billion-dollar sex industry
Thailand is known internationally as a popular sex tourism destination. Yet, despite its size and reputation, remarkably little research has focused on the country's sex industry over the past two decades. Based on original ethnographic data and other sources, Sex Tourism in Thailand is an expansive yet nuanced study of diverse sex markets and their moral economies.
Ronald Weitzer shows that although some of the central pillars of Thailand's sex industry remain unaltered over the past four decades, in other respects there has been a profound transformation. In the sector oriented toward foreign visitors, the number of sex businesses and independent operators has grown numerically and geographically; customers are increasingly diverse in race and nationality; paid sexual encounters are no longer confined to young Thai women and older white men; transgender women comprise a significant share of the workforce; and technological advances give participants more autonomy than ever before. Sex Tourism in Thailand explores these developments in conjunction with related structural and experiential dimensions in an illuminating account of sexual commerce in Southeast Asia.

The Handbook explores why, while there is heightened debate surrounding the negative impacts of tourism, people tend to be psychologically distant from this problem when they travel, and greater efforts need to be made to encourage people to be socially and environmentally responsible. Leading contributors from across the globe show how and why tourists' and residents' behaviour change interventions need to be designed to align with the Sustainable Development Goals going forward, and how a thorough understanding of tourism settings is key to achieving desired behaviour change outcomes.

With the COVID-19 pandemic encouraging a resurgence of interest in the topic, this timely Handbook will be a key resource for tourism scholars and students. The explorations of why behaviour change is important and when to implement interventions that are offered across the chapters will also be beneficial to tourism practitioners and policy makers.

Start-ups are emerging, non-conventional enterprises that enter established markets with radically different products, displace incumbents, create new markets, and promote economic growth through innovation. Start-ups are often faced with many challenges that may threaten their survival, which can often be overcome by securing steady financial support. Start-ups are high-risk enterprises that are unattractive to conventional financiers, but absolutely suited to private equity (PE) and venture capital (VC) investors who seek rewards and are therefore willing to accept risk. The success stories of global digital platform start-ups have attracted PE investors in particular. When investing in a digital platform start-up in Germany, what criteria do PE and VC investors look for? How should entrepreneurs prepare for VC funding? What strategies should they use? The authors examine these questions in this book and provide a comprehensive analysis of the German start-up, digital platform, PE, and VC ecosystems. The book exposes entrepreneurs, investors, mergers and acquisitions experts, regulators and policy-makers to the market's workings and pain points so that they can help create a German start-up ecosystem that is as functional as the other organized industries.

An important part of every manager's job is changing people's behavior: improving someone's performance, helping them better manage relationships with colleagues, or sometimes even stopping them doing something. Yet, despite the fact that changing people's behavior is such a fundamental skill for managers, there is little in the way of systematic support for them to go about it.

This book changes that, revealing simple but powerful techniques for changing behavior that experts from a range of disciplines have been using for years. Drawing upon proven methods from psychology, psychotherapy, and behavioural economics, it presents a comprehensive toolkit that managers can use to improve the performance of staff and address some of the most common challenges they face.

With a new foreword and three new chapters, this revised edition expands on the original by showing how organisations and leaders have used the techniques presented in it, how these methods have becomeeven more relevant in the post-pandemic world, and how it has been applied the broader challenge of workplace culture change. Finally, supplementary videos add detail to this new content, with examples and explanations presented by the authors.

Videos via app: download the SN More Media app for free, scan a link with play button and access videos directly on your smartphone or tablet.

In outlining the debates relating to current data protection structures, Paolo Balboni and Kate Elizabeth Francis argue that legislation alone cannot sufficiently protect individuals' fundamental rights and freedoms, and instead consider the pressing need for a more ethical approach to data protection. They present the Maastricht University Data Protection as a Corporate Social Responsibility Framework (UM-DPCSR Framework), outlining not only its features, but also how it can fill the gap left by the inadequacies of a merely legal approach to data protection. Balboni and Francis persuasively call on organisations wishing to contribute positively to society through data processing to adopt this framework and to commit to doing good with data or, at the very least, to avoid harming individuals by processing their data.

Data Protection as a Corporate Social Responsibility will be a beneficial read for scholars and students with particular interest in corporate law and governance, human rights, internet and technology law, and privacy. It will also appeal to legal professionals, cybersecurity professionals, and sustainability specialists alike.

Drawing on the philosophy of existentialism, this thought-provoking Research Agenda questions and encourages deeper ethical thinking about organizational practices during this time of existential crisis. Rather than relying on prescriptive normative ethical theories, it advocates for ethical concerns to be addressed through intersubjective encounters.

Chapters engage with diverse philosophical perspectives and illuminate their key ideas through literature, visual arts, and music, bringing forth situated truths that will resonate with and incite the reader to think and act critically to avoid perpetuating dehumanization, precarity, and mindlessness. The Research Agenda will ultimately inspire leaders and scholars to expand, rethink, practice, sustain, and transform organizations towards a future of flourishing for all stakeholders.

Integrating qualitative hermeneutics with existential philosophy, this discerning Research Agenda will offer students and scholars of organization studies, business ethics and leadership a unique perspective on organizational ethics.

In an attempt to make sense of the complex process of adaptation that Chinese enterprises must go through in the course of "going out", this book provides a multidimensional analysis of the driving forces, legal and systemic hurdles, as well as the risks and opportunities that Chinese enterprises must consider as they seek greater fortunes beyond their own borders.

It is our hope that this book will help readers better understand the current state of Chinese enterprises expanding globally, but even more importantly, we hope to provide valuable information for individual enterprises looking to "go out", helping them clarify their investment strategies, make the most of opportunities, manage challenges and take their business to the next level.

This carefully designed Research Handbook offers a resource of nuanced discussions on some familiar topics as well as often-overlooked topics including global rainbow families, expatriate children and FIFO family life. While providing an essential theoretical understanding, each chapter also offers clear agendas for future research with theoretical insight. With a focus on insider perspectives, it successfully frames today's family challenges in a clear and concise way.

The Research Handbook of Global Families will be useful for students and academics of such disciplines as global politics, human resource management, migration theory and sociology. It will also be an important reference point for researchers seeking up-to-date information about the nature of global family life.

Global virtual teams have become essential in any organization in the past decade, but communication, cultural, and coordination issues often affect their performance. Trust is essential for team success, especially in global virtual teams. This book explores how leadership can establish and maintain trust in global virtual teams to improve cooperation and performance. It suggests that leaders should invest in trust by realizing the ethical focal point 'do no (illegitimate) harm' realized by showing respect, providing orientation, setting framework conditions, and acting as role models with trustworthy behavior and consistent communication.

This significant Research Handbook combines the work of over 60 authors to examine CSR from a wide variety of perspectives, offering observations through the lens of institutional theory, social activism, and within the context of specific case studies, such as Latin America. Chapters are presented in a universally accessible format that reflects their dual academic and non-academic applicability, constituting a vital and original reference tool for those actively researching in the field.

This will be an important read for students and researchers studying CSR and wanting to stay up to date with recent research developments. Due to its analytical scope, it will additionally be useful for those working in private business as well as non-governmental organizations.

This book explores the impact that changes brought by digitalization are having in the way global businesses are run and grown. The main changes in recent years have come from the ubiquitous presence of technology in our daily life (and therefore in business) and also by the direction globalization is taken. Consequently, companies need to review their sources of growth.

This book has four primary missions. The first is to critically analyze the impact of digitalization and technology on incumbent international business theories. The second is to deeply understand how digitalization and technology can continue to create growth opportunities. The third is to engage with the opportunities and challenges that digital models and new technologies, digital platforms and Artificial Intelligence in particular, are bringing to the current business and economic environment. And finally, the fourth is to think on possible scenarios and trends that can be the source of growth in the future. This book will be of interest to academics of digital business, international business and innovation and society. It will also be of interest to practitioners and policymakers.

Addressing the intersection between the fields of international business and entrepreneurship, this topical Research Agenda wholly encapsulates the multi-dimensional nature of international entrepreneurship. It provides essential insight into themes for future research alongside their practical implications.

This crucial Research Agenda proposes a fully up-to-date definition for international entrepreneurship, discussing how particular new ventures may be effective in assessing factors such as the abilities of firms to collaborate and solve problems. Authors offer significant insight into contemporary topics within the study of international entrepreneurship, including the effects of digital technology on market strategy and post-pandemic entrepreneurial undertakings.

Those studying international business, marketing and entrepreneurship will find this Research Agenda to be hugely beneficial. Due to its use of exemplar cases, entrepreneurs of new business ventures will benefit from its practical applicability.

This book provides a unique analysis of the complex relationship between governance and the global commons. It has a specific reference to the dynamic and growing outer space economy and society, and how experience in the maritime sector (which exhibits many of the same issues and challenges as outer space) can be useful in suggesting moves forward in policy-making and design.

The first edition of A Better World, Inc. showed how companies can profit by solving global problems. Increasingly, companies and investors are capitalizing on these opportunities. The three factors necessary for success were revealed to be effective corporate governance, stakeholder engagement, and collaboration. Racial equity and justice, and gender equity, were also themes in the original edition.

By drawing on new research and case studies, this updated edition shows that inclusion and sustainability are in fact fundamental prerequisites for prosperity for companies and society. Specifically, racial inequity and injustice, and gender inequity, are systemic problems that impede businesses from achieving their greater potential in the global marketplace; in the meantime, society suffers as well.

The second edition of A Better World, Inc. builds on the first by showing that companies have the power and incentives - and their boards of directors have the responsibility and the authority - to drive solutions to social, economic, and environmental challenges. Readers will learn how companies and their boards, together with nonprofits and governments, can drive prosperity by centering equity and sustainability.

The book covers the broad area of Corporate Governance (CG) and its constituents. It includes new and contemporary topics such as CG in family-controlled businesses, governance of multinational corporations, related party transactions and impact investing.

It is a blend of theory and practice, and presents cases old and new, from Maxwell to Tata Sons, from both the western and eastern hemisphere to facilitate the understanding of CG issues. The book brings together governance frameworks of different countries in one place. For instance, when 'appointment of auditors' is discussed the UK code, US laws, EU Audit legislation 2016 and Indian rules are covered. It includes latest and novel regulations such as CSR in India.

Sustainability sheds a whole new light on economic value creation. Sustainable value creation means looking critically at both revenues and costs. Not everything that makes money is of value. Not everything for which no bill is sent is 'free'. This book explains how this is the case and what it means to incorporate sustainability into a company's strategy and manage activities based on sustainable principles. At the same time, it keeps an eye on the broader societal context in which companies operate, such climate change policies, the SDGs and ESG finance. Since the launch of the concept of sustainable development, many policies at various institutional levels have focused on reducing environmental damage and social ills. This book reflects this broader context. However, despite many serious efforts, it cannot be denied that these policies do not stand up against continued economic growth and a growing global population. This is why this book also stresses that more radical approaches are needed for a successful transformation towards a sustainable society. Businesses should not be content to wait and see what lies ahead. They need to proactively take ownership of the change process that is needed.

The book has eight chapters that discuss the various aspects of sustainable value creation from different points of view, including sustainable management and chain management as well as sustainable accounting and reporting. It gives a concise but well-underpinned picture of what sustainable business means today.