経営学・会計学 — 全 下位分類

This textbook offers a step-by-step guide through comprehensive financial statement analysis with real-life case studies for students of financial accounting, financial reporting, and financial statement analysis. Structured into five comprehensive sections, it begins by explaining the content of accounting reports themselves and the three primary financial statements (income statement, balance sheet and cash flow statement). It deciphers the notes to financial statements and demonstrates some classical tools such as ratio analysis and multivariable credit risk models that are useful in a retrospective financial statement analysis. It includes simple step-by-step procedures of a prospective (i.e. future-oriented) financial statement simulation and closes with a comprehensive real-life case study that demonstrates a practical application of the analytical tools discussed earlier in the text. Additionally, the textbook includes online appendices consisting of additional comprehensivereal-life case studies (of varying degrees of complexity and dealing with different aspects of a practical financial statement analysis), a set of MS Excel files that contain all major calculations included in tables and charts that appear in the core textbook, and a set of webinars in which the most fundamental parts of the core textbook are discussed in the form of the recorded lectures.

Due to the novelty of green bonds in the fixed income area, little empirical research has been done on the question which impact the fact that a bond is investing in green projects has on the yield that investors receive. The aim of this book is to determine if there is a discount or premium on the yield at issuance of green bonds. The analysis is mainly based on an empirical study. The author examined the influence of eight selected indicators on the issue yield of bonds using a multivariate regression analysis. The analyzed sample comprised data sets of 601 bonds.

This Advanced Introduction provides an illustrative guide to private equity, integrating insights from academic research with examples to derive practical recommendations. Paul Gompers and Steven Kaplan begin by reviewing the history of private equity then exploring the evidence on performance of private equity investments at both the portfolio company level and fund level, documenting the creation of economic value. The book then presents a set of actionable frameworks for driving value creation in private equity investments. It concludes by examining how private equity investors raise funds and how they successfully manage their private equity firms.

Key Features:

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• Explains what private equity investors do and how they do it
• Includes a detailed discussion of career paths in private equity
• Links real world examples that illustrate insights from academic research
• Provides an overview of the private equity industry from individual investments to fundraising to firm management

This Advanced Introduction is an excellent resource for investment bankers and consultants as well as prospective investors who are looking for a comprehensive yet succinct introduction to the topic. Scholars interested in the fields of finance and private equity will find the research and case studies informative and enlightening.

The book compiles a comprehensive set of case of studies in business and accounting from the MENA region. These case studies consist of practical research studies with strong theoretical foundations. Hence, the book is a guide to the industries in various sectors regarding the best practices for efficient business and accounting management. In addition, the book will serve as an important teaching reference for business and accounting courses in the MENA region.

Logistics and supply chain management is facing disruptive economic, technological and climate change developments that require new strategies. New technologies such as the Internet-of-Things, digital manufacturing or blockchain are emerging quickly and could provide competitive advantage to those companies that leverage the technologies smartly while managers that do not adopt and embrace change could be left behind. Last but perhaps most important for mankind, sustainability aspects such as low-carbon transportation, closed loop supply chains or socially-responsible supply chain setups will become essential to operate successfully in the future. All these aspects will affect logistics and supply chains as a whole as well as different functional areas such as air cargo, maritime logistics or sourcing/procurement.

This book aims to dive into several of these functional topics to highlight the key developments in the next decade predicted by leading global experts in the field. It features contributions and key insights of globally leading scholars and senior industry experts. Their forward-looking perspectives on the anticipated trends are aimed at informing the reader about how logistics and supply chain management will evolve in the next decade and which academic qualities and skills will be required to succeed in the "new normal" environment that will be characterized by volatile and increasingly disrupted business eco-systems. Future scenarios are envisaged to provide both practitioners and students with insights that will help them to adapt and succeed in a fast changing world.

This book answers the question of how to manage service robots in brick-and-mortar dominated retail service systems to allow for key stakeholders' adoption and to foster value co-creation. It starts by demonstrating the scientific relevance of the topic as well as deriving a set of promising research questions. After introducing service-dominant logic as a theoretical research lens and elucidating service systems along with their underlying concept of value co-creation as relevant key concepts, five studies are presented. The author?s findings show that understanding and differentiating between consensus, shared and idiosyncratic drivers of and barriers to the adoption of service robots in retail service systems by all key stakeholders, i.e. customers, frontstage employees, and retail managers, is crucial to be able to fully cope with the complexity inherent in the adoption of service robots in service organizations. Moreover, the designed and evaluated artifact fosters a paradigm shift from a one-time technology introduction to a continuous technology management approach including iterations of experimenting, piloting, and implementing.

The aim of this book is to offer up-to-date insights into the challenges for international firms represented by managing their marketing mix in "distant" countries, especially considering the role played by cultural distance. Building on the famous McCarthy's "4Ps," and on the concept of "cultural distance," the book outlines some key challenges and opportunities for firms that manage international marketing policies about "product," "price," "place," and "promotion" in culturally distant markets. At the same time, the book looks at extant conceptualizations and approaches considering the evolving environmental forces, which are contributing to further challenges for firms that are confronted with changing economic and social scenarios. Indeed, markets and societies are increasingly affected by multiculturalism, and new patterns in consumers' behaviors have emerged due to the proliferation of digital technologies and, more recently,due to several market disruptions such as the COVID-19 pandemic. How do firms manage culturally distant and increasingly evolving cultural environments is a relevant topic worthy of discussion from both a theoretical perspective and a practice-based approach, through the analysis of real-world case studies. Researchers of cross-cultural marketing and practitioners intending to get acquainted with the latest research on the topic would particularly benefit from this book.

The book analyzes the success factors of ecological and social brands and offers insights into the strategies of modern corporations, family businesses and social enterprises. What are the characteristics of successful "green brands" in the long term? How can they be effectively developed, managed and communicated?

Based on business administration, brand sociology and social psychology, the authors describe overarching structural features and demonstrate solutions step by step using concrete examples. Experiences in the development and Europe-wide implementation of the green brand "wooden radio" form the basis for numerous recommendations that can be directly implemented. The reader receives clear analysis and implementation tools to anchor already existing sustainable brands in daily business and to develop young brands in a planned manner. The 2nd edition has been extensively revised and supplemented with current examples.

Inspiring for all who want to make green brands strong.

Translated with www.DeepL.com/Translator (free version)

The Advanced Introduction to Digital Marketing identifies the core concepts of research on digital marketing and provides theoretical frameworks and empirical findings. Topics such as digital product evolution, marketing strategy, and research on place, price, and promotion are thoroughly reviewed alongside controversial areas such as the harmful effects of technology on consumers. It also suggests research opportunities for those wishing to explore a particular area in greater depth.

Key Features:

• Builds upon influential articles to advance knowledge
• Provides a state-of-the-art review for each area of digital marketing
• Showcases an original Customer-Centric Digital Marketing Framework to effectively organise digital marketing research

This Advanced Introduction will be a crucial read for scholars and researchers of marketing and those working with brand marketing, customer experience and social media.

Cognisant of the cultural diversity within cultures, the Handbook considers the ethical ramifications of culture- and race-based targeting and segmentation, advancing a culture-based marketing approach that addresses the similarities and differences across groups while recognising the variety that exists within them. Chapters explore a compelling array of topics, from advocating for a departure from the white, Eurocentric, and heteronormative ideals that dominate the global beauty industry and investigating how Hip Hop's move into the mainstream raises questions about authenticity and cultural appropriation, to addressing the role played by religion in consumer behaviour and mapping the diverse and complex markets of Latin America and Asia.

Featuring multidisciplinary research which builds towards a more vibrant ethnic and sub-cultural marketing literature, this compelling Handbook will inform and inspire the work of current and future marketing scholars. It will also be an essential resource for corporations interested in targeting ethnic and religious marketing segments.

The Mindful Tourist presents the first comprehensive theoretical perspective on mindfulness in contemporary tourist experiences. This innovative new study is based on the detailed exploration of mindful consumer behaviour and draws on insights from new cases of mindful tourism experiences, examining the potential for broader uptake across the industry.

Examining the foundations of meditative mindfulness practices, mindfulness and tourism, the mindful tourism experience, and transformational power of mindful tourism experiences, The Mindful Tourist: The Power of Presence in Tourism explores key themes and issues, including the drivers of mindfulness in the tourism domain, the commodification of mindfulness, mindfulness and sustainability, and mindful tourist experiences being assisted through technology.

?This book, the second of two volumes, uses a framework of philosophical anthropology, and the concepts of humanistic leadership and humanistic management, to explore the value of work in the hospitality and tourism industry. It presents robust theoretical and practical implications for professionalism and excellence at work.

Following on the first volume's focus on the personal dimension of hospitality, this volume explores hospitality from a viewpoint that goes beyond the individual, first situating hospitality within culture, then engaging its internal and external customers and finally integrating issues like vulnerability, sustainability, social responsibility, and industry resilience in the face of the pandemic.

These volumes will be of use to academics and practitioners in the fields of hospitality and tourism management, humanistic and transformational leadership, corporate social responsibility, human resource management, customer service, and workplace spirituality.

This book, the first of two volumes, uses a framework of philosophical anthropology, and the concepts of humanistic leadership and humanistic management, to explore the value of work in the hospitality and tourism industry. It presents robust theoretical and practical implications for professionalism and excellence at work.

This volume addresses the hospitality professional, beginning with an exploration of the foundational literature, before moving on to discuss topics like the concept of human dignity at work, how one can find meaning within the hospitality industry, spirituality at work, philosophy in the world of work, and personal development.

These volumes will be of use to academics and practitioners in the fields of hospitality and tourism management, humanistic and transformational leadership, corporate social responsibility, human resource management, customer service, and workplace spirituality.

Volume 20 of Research in Occupational Stress and Well Being features contributions that expand the understanding of how occupational stressors can build employee resilience and enhance their well-being while at the same time creating negative employee outcomes such as depletion, exhaustion, and depression. To this end, chapters take a hard look at examining the outcomes of work stressors, the circumstances or conditions that can change or even reverse the relationship between stressors and outcomes, and theoretical accounts for apparent contradictions in this literature.

Examining the Paradox of Occupational Stressors: Building Resilience or Creating Depletion represents insightful, intriguing, and timely research into the paradox of experienced stress in the workplace.

This book presents a concise and contemporary account of theory and research on presenteeism. It thoroughly discusses the definition and measurement of presenteeism, followed by an overview of the presenteeism literature focusing on key areas such as the prevalence, causes, consequences, costs and benefits of presenteeism. It reviews the models of presenteeism, and how they have been used to explain presenteeism behavior in the workplace. The authors offer an overview of presenteeism interventions and suggestions for future interventions, as well as recommendations for future research studies on presenteeism.

Reflective of its purpose to illustrate the breadth of DEI research, the Field Guide features a diversity of perspectives from early career and postgraduate researchers through to established scholars. Chapters cover a broad spectrum of personal demographics linked to DEI, exploring age, gender, disability, sexuality, and migrant status throughout both advanced and emerging economies, as well as analysing how the intersectionality of individual factors may reinforce advantage and disadvantage. Expansive and innovative, the book expertly integrates empirical case studies with cutting-edge research processes.

The broad scope of research field approaches, methods, and tips featured in this Field Guide will be of significant interest to undergraduate and postgraduate students of human resources management and development. Researchers from business, NGOs, and the public sector will also receive critical insights on diversity management in a range of national and micro-organisational contexts.

This enlightening Research Agenda considers the latest developments within the world of work, arguing that the time is right to address the variety of Human Resource Management (HRM) practices and arrangements.

Helping readers to deepen their theoretical understanding of HRM systems and processes, this Research Agenda brings insights from strategic human capital and theories that have been outside the main focus of strategic HRM researchers. Chapters look at attribution theories, the role of human and social capital in strategic HRM, as well as institutional or social forces that affect firm choices of HRM practices and outcomes. The book takes us beyond a best practice view by examining online labour platforms, the liquid workforce, networked organizations, and the management of human resources in entrepreneurial firms.

Exploring the varying forms of HRM systems and practices, this book will be a key resource for scholars and PhD students in the fields of human resource management and strategic management.

Fierce competition in many industries, megatrends, the COVID-19 pandemic, the ongoing globalisation and the permanent liberalisation of markets have changed the face of economies and businesses drastically. Companies must establish suitable and long-term strategies and performance criteria in order to survive in this dynamic and hostile environment. This book provides a holistic and practical approach to strategic performance management. It combines all functions of the value chain and contains best practices in performance. The author demonstrates how new paradigms enable companies to concentrate on value-adding activities and processes to achieve a long-term sustainable and competitive advantage. The book contains a variety of best practices, industry examples and case studies. Focusing on best-in-class examples, the book offers the ideal guide for any enterprise to achieve a competitive advantage across all business functions focusing on value-adding activities.

This book gives readers a look inside the boardrooms and directors' minds-a desirable but highly challenging task for researchers due to the lack of access to top teams in organizations. This book breaks through that barrier with a mixed-methods investigation of boardrooms in the emerging country of Vietnam particularly on the topic of financial derivatives.

Providing a managerial perspective of financial derivatives, this distinguishes itself from more popular financial engineering books and would be a useful read for government officials, board directors, training organizations and scholars, particularly in Vietnam.

Persuasively arguing for the inclusion of overlooked female figures whilst simultaneously bridging feminist theory and critical historiography, Historical Female Management Theorists features four literary non-fiction, fictitious conversations with historic female proto-management theorists from Canada and the United States: Frances Perkins (1880-1965), Hallie Flanagan (1890-1969), Madeleine Parent (1918-2012), and Viola Desmond (1914-1965).

These women have been noted for their contributions in various fields, however their accomplishments and lessons have largely been overlooked by management and organizational history. A variety of archival, biographical and media sources are combined with Williams's own sense-making and learnings to stitch together a believable, but fictional encounter, introducing a method for feminist historical inquiry - ficto-feminism. A blend of auto-ethnography, collective biography and fictocriticism, this new method explores mechanisms to enact personal agency in subject and writer, featuring a novel narrative, storytelling style inspired by fictional writing.

Historical Female Management Theorists is essential reading for both feminist scholars and management historians.

This book presents, for the first time, a comprehensive overview of the Reflective Goal Setting model, its theoretical framework and origins, and its practical applications for personal development, improved coping and reduced stress, academic growth and performance and leadership.

Divided into three parts, the author begins by examining the particular importance of personal development, and in particular soft and interpersonal skills development. It addresses the limitations of current personal development and leadership education and training for the transfer of learning, before outlining how Reflective Goal Setting fulfils this need. It presents a critical review of Goal Setting Theory and approaches to reflective practice that demonstrates how the Reflective Goal Setting model was developed from, and builds upon, these earlier approaches. Drawing on original research and illustrative case studies, the author details the cyclical five step process of the Reflective Goal Setting model across 5 chapters - forming Part 2 of the book. Part 3 examines the practical applications and impact of using Reflective Goal Setting, employing illustrative case studies from a variety of settings including higher education, professional development and executive education.

This innovative work will provide a valuable resource for researchers and practitioners in Organisational and Industrial Psychology, Education, and Business and Management and indeed anyone who wants to work on their own personal development.