経営学・会計学 — 全 下位分類

Do you want to know how to integrate environmental, social, and governance (ESG) data into business valuation? This book will help you do so step-by-step.

The book primarily aims at reaching two types of audiences: practitioners and students in finance (graduate and undergraduate level). Practitioners in finance will find interest in the book, as it will give them access to academic knowledge in a format that suits them. Academic research has made substantial advances in the field of business valuation and ESG. The book intends to transform this knowledge into practical and rigorous methodologies for taking ESG into account when valuing a company. Graduate and undergraduate courses have recently developed in business schools, universities, and engineering schools. These courses usually directly refer to academic articles or valuation companies' website documentation, but not to academic books. Therefore, the book will allow students to have access to centralized and organized information about business valuation and ESG.

Readers without prior knowledge of business valuation will be guided through the ESG integration process. They will first be introduced to the concept of value and the reasons for incorporating ESG into the value. They will then learn simple financial methods to value firms and see step-by-step use cases. For instance, the reader will learn how to value a firm in the renewable energy sector using cash flow and multiple valuation methods. After building knowledge of standard business valuation, readers will better understand ESG data and ratings. The reader will then learn how to integrate ESG into business valuation using cash flow and multiples approaches. Again, the reader will be able to replicate these methods as the book will provide practical cases for integrating ESG data in business valuation. Finally, for the readers that intend to go a bit further, they will learn about the academic research advances in ESG and businessvaluation.

This book introduces the most advanced and recent theoretical research on innovative priority mechanisms in service settings. It covers cutting-edge topics on service innovations such as line-sitting, service-position-trading, referral priority programs, queue-scalping, distance-based priority, and dynamic priority policy. It also contains a variety of practical examples and applications which help managers to make better decisions and to develop a coherent business strategy.

This book appeals to a wide readership, from academics and Ph.D. students who are interested in priority mechanisms, to service managers and researchers in the service industry.

This is an open access book.

This book explains and illustrates recent developments and advances in decision-making and risk analysis. It demonstrates how artificial intelligence (AI) and machine learning (ML) have not only benefitted from classical decision analysis concepts such as expected utility maximization but have also contributed to making normative decision theory more useful by forcing it to confront realistic complexities. These include skill acquisition, uncertain and time-consuming implementation of intended actions, open-world uncertainties about what might happen next and what consequences actions can have, and learning to cope effectively with uncertain and changing environments. The result is a more robust and implementable technology for AI/ML-assisted decision-making.

The book is intended to inform a wide audience in related applied areas and to provide a fun and stimulating resource for students, researchers, and academics in data science and AI-ML, decision analysis, and other closely linked academic fields. It will also appeal to managers, analysts, decision-makers, and policymakers in financial, health and safety, environmental, business, engineering, and security risk management.

Contract manufacturing has become a cornerstone of global supply chains since the first wave of production outsourcing. Since then, brand-leading companies have focused their supply chains on the end consumer, while contract manufacturers have overtaken brand-leaders in various key areas. As a result, contract manufacturers are becoming strategic partners in the implementation of product designs, which requires dedicated relationship management to enable manufacturing coordination across company boundaries. This book addresses the relationship management of contract manufacturing relationships through the client's use of management practices. It adopts an eclectic transaction cost economics and relationship velocity perspective. To this end, applied management practices, relationship dynamics, and the targeted selection and adjustment of management practices are examined. The findings indicate the need for systematic alignment of client companies and contract manufacturers at commercial and social relationship levels. Furthermore, relationship dynamics require a regular assessment of the commercial and social fit. The findings contribute to the understanding of contract manufacturing relationships in literature and include recommendations for practical application.

The COVID-19 pandemic accelerated the adoption of new forms of working and new working arrangements largely enabled by technology. The Future of Work is a projection of how work, working, workers and the workplace will evolve in the years ahead from the perspective of different actors in society, influenced by technological, socio-economic, political, and demographic changes.

This textbook provides a comprehensive introduction to portfolio management and investments. Focusing on four core areas - portfolio management, equities, bonds, and derivatives - it is primarily intended for undergraduate and graduate students alike. However, it will also benefit practitioners working in the fields of financial analysis and portfolio management and professionals who aspire to such professional activities in the financial industry. To ensure its high practical relevance, the book includes a host of case studies and examples from real-world practice, mainly from the German and Swiss financial markets. Additionally, the book shows how to implement the models in Microsoft Excel.

This book focuses on understanding Innovation in the Financial Services Sector. The collection of contributions gathered in the book highlights the importance of technology contexts that pertain to Finance, accounting, and the law arena. The respective chapters address topics such as Economic development, social entrepreneurship, Online Behaviour, Digital entrepreneurship, and Islamic banks. All contributions are based on the latest empirical and theoretical research and provide key findings and concrete recommendations for scholars, entrepreneurs, organizations, and policymakers.

Data can be extremely valuable if we are able to extract information from them. This is why multivariate data analysis is essential for business and science. This book offers an easy-to-understand introduction to the most relevant methods of multivariate data analysis. It is strictly application-oriented, requires little knowledge of mathematics and statistics, demonstrates the procedures with numerical examples and illustrates each method via a case study solved with IBM's statistical software package SPSS. Extensions of the methods and links to other procedures are discussed and recommendations for application are given. An introductory chapter presents the basic ideas of the multivariate methods covered in the book and refreshes statistical basics which are relevant to all methods.

For the 2nd edition, all chapters were checked and calculated using the current version of IBM SPSS.

• Introduction to empirical data analysis
• Regression analysis
• Analysis of variance
• Discriminant analysis
• Logistic regression
• Contingency analysis
• Factor analysis
• Cluster analysis
• Conjoint analysis

The original German version is now available in its 17th edition. In 2015, this book was honored by the Federal Association of German Market and Social Researchers as "the textbook that has shaped market research and practice in German-speaking countries". A Chinese version is available in its 3rd edition.

On the website www.multivariate-methods.info, the authors further analyze the data with Excel and R and provide additional material to facilitate the understanding of the different multivariate methods. In addition, interactive flashcards are available to the reader for reviewing selected focal points. Download the Springer Nature Flashcards App and use exclusive content to test your knowledge.

This book presents high-quality cases on the actions carried out by companies to minimize the social and environmental impact of the products (goods and services) they launch on the market. It also highlights the education campaigns that promote behavioral changes and new sustainable lifestyles that have been developed by all kinds of organizations (Public Administration, NGOs, and businesses), mainly from Corporate Social Responsibility, Social Marketing, and Behavioral Economics perspectives. International cases help students learn how management and corporate strategy, and the appropriate marketing strategies, can be designed with an aim to achieve responsible consumption and create sustainable lifestyles.

This book, authored by the head of the American Chamber of Commerce in Shanghai during the US-China trade war, is a sobering look at the realities of the intermeshed nature of the Chinese and American economies at a time of increasing political tension. Foreign companies are caught in the middle between compliance with US laws and policies versus doing what's required to have support in China and access to the world's largest growth market. Opportunities still exist, but this is a dangerous and complicated time. This book will be of interest to professionals, economists, and scholars of US-China relations.

The Handbook offers a comprehensive overview of theoretical and practical perspectives for tracking and interpreting trends and issues in tourism sustainability, planning and development, management, and technology.

Tourism is a dynamic and unpredictable industry and understanding its trends and issues is critical for the successful and sustainable development of the private and public sector. As such, this Handbook proposes clear definitions and provides a systematic classification scheme for such analysing. It reviews trends and issues in four thematic areas of tourism: sustainability; planning and development; management and technology with contributions from 83 leading tourism scholars from across the globe. The Handbook provides insights on the differences among domestic, outbound, and inbound markets and acknowledges that the supply sub-sectors of tourism are diverse, highlighting variations by geographic regions.

The book emphasises the necessity to prioritise sustainability and the achievement of the UN's Sustainable Development Goals (SDGs). Students and professionals interested in tourism, hospitality, and sustainability will find a wealth of multidisciplinary knowledge in this Handbook.

With an emphasis on value creation and leadership, this book will help organizations around the globe to build stronger internal audit functions, highlighting the latest risks including COVID-19 and the most cutting-edge tools to assess them.

As environmental risks grow in number and complexity, and organizational resources become more constrained, the need to maximize both efficiency and effectiveness in internal auditing (IA) has never been greater. International IA expert Patricia Kaim leverages nearly 30 years' experience to offer real-world solutions to a range of IA issues, including how to:

• audit key major areas, such as organizational culture, diversity and inclusion, fraud, blockchain, and cyber risk
• design first-class continuous monitoring
• improve stakeholder management and add value to a range of auditing activities
• increase audit speed without compromising on quality
• develop high-performing IA teams with high agility, emotional intelligence, and morale

Auditors, audit executives, and quality assurance professionals in business and government will gain a new understanding of how to add value to their organizations, and a toolkit of best practices in IA design, management, analytics, and more.

Technological advances, alongside increasing globalisation and growing awareness of socio-cultural and socio-political issues, are driving corporate branding innovations, and organisations must react and adapt quickly to compete. This book investigates and explores the impact of digital transformation on building corporate branding, identity, and reputation.

The book brings together international contributors to provide examples from a wide range of industries and fi rms, including the retailing and agri-food industries, and illustrates the many dimensions of corporate branding and theories, and how they can be aided by digital transformation. It explores the connection of branding with artificial intelligence, social media networks, and technologies 4.0 as well the limitations and challenges they might deliver. Using a combination of theory, primary research findings, and practice, the book offers viewpoints and expertise from multiple regions, appealing to a global audience.

This edited collection serves as an importance resource for researchers, scholars, and postgraduate students of marketing, brand management, and corporate communications, and those interested in the emerging relationship with technology.