経営学・会計学 — 全 下位分類

Large infrastructure projects generally involve multiple stakeholders such as government parties, local communities, and private organizations. New projects can create tensions between different stakeholder groups because different groups naturally have different interests and opinions. This book offers a view of how stakeholders are able to influence the project management's decision-making process as the project proceeds from the investment preparation phase, to the project execution phase, and on to the operations phase through various methods such as protests, legal battles, and even illegal activities. This book provides multiple case studies in aviation industry reflecting how large projects create dynamic contexts for stakeholder management and stakeholder behaviour as the project moves through different phases of its lifecycle.

This monograph presents the experience in the implementation of smart specialization strategies (S3) from multilevel policy governance, as well as from the bottom-up perspectives of firms, clusters, and networks in selected European countries. The presented research focuses on relevance and feasibility of the S3 adoption, emphasizing the importance of linking policy considerations with partnerships at lower governance levels.

The major contribution of the presented research rests in theoretical implications and practical recommendations relevant for the implementation of regional S3 in the European context, with the possibility of place-based adoption in other environments. The book is also valuable for synthesizing the most recent advancements in smart specialization as a policy concept and the concept of transformation and growth for territorial units and economic entities. This book aims to further diffuse and expand the academic community's learning of the new S3 approach in Europe and beyond.

The book will be of interest and useful to the academic community of researchers and doctoral students focused on regional innovation development and related policy, as well as on entrepreneurship, networks, and clusters. Public sector professionals dealing with regional development, regional innovation policies, and industrial transformation will also benefit from its content.

This book aims to provide the reader with an understanding of the concept of the circular economy, in relation to food supply chains. The current food supply chain system, based upon the linear supply chain model, is unquestionably unsustainable: make, use, dispose. The circular supply chain model, on the other hand, aims to keep resources in use for as long as possible, while regenerating products/materials at the end of their service life. In short: reduce, reuse, recycle.

This book puts forwards the circular economy as an alternative to the traditional supply chain management models. The circular economy aims to minimise material, energy and environmental damage without restricting economic growth and social and technological progress. It involves transition to renewable energy sources, and it builds on economic, natural and social capital.

This shortform monograph will appeal to academics working in the fields of supply chain logistics, operation management, agricultural management, and sustainability more broadly.

Dr. Stella Despoudi is Lecturer in Operations and Supply Chain Management at Aston University, UK and Adjunct Lecturer in Supply Chain Management at University of Western Macedonia, Greece.

Prof. Uthayasankar Sivarajah is Head of School of Management and Professor of Technology Management and Circular Economy at the School of Management, University of Bradford, UK.

Dr Manoj Dora is Director of Collaborative Projects and Outreach at Brunel Business School, UK. Manoj's areas of specialisation are Sustainable Value Chain and Quality Management, with a focus on Lean Six Sigma in the agro-food sector.

This book explores the impact of industry 4.0 on agricultural supply chains, exploring how changes such as increased digitisation, automation, and the digital value chain, will impact food production globally.

At a time when increasing population and environmental degradation puts stress on food supply chains, traditional farming operation models struggle to maintain both sustainability and transparency. Industry 4.0 could lead to digitalised ways of farming and agricultural production processes that will transform the traditional operating and process models to digital, data-intensive methods focusing on analytics and decision-making practices.

This book aims to provider the reader with an understanding of the concept of Agriculture 4.0 in relation to supply chain management. Different applications of Agricultural 4.0 supply chains are discussed in relation to their respective advantages and disadvantages.

Dr. Konstantina Spanaki is a Lecturer in Information Management at Loughborough University, UK.

Dr. Oscar Rodriguez-Espindola is a Senior lecturer in Operations and Supply Chain Management at Aston University and a member of the Aston CRISIS centre, UK.

Dr. Efpraxia Zamani is a Senior Lecturer of Information Systems at the University of Sheffield, UK.

Bringing together a wide range of cutting-edge case studies and research on regional potentials, the book explores the need for a focus on the regional inequality aspects of innovating, knowledge and entrepreneurship. Chapters analyse previously underexplored determinants of regional economic growth and development often overlooked in standard growth studies. They offer a deeper understanding of the drivers and implications of sub-national disparities in entrepreneurship and innovation in both developed and developing countries.

Scholars and researchers of innovation, entrepreneurship, regional economics and spatial planning will appreciate the blend of empirical and theoretical viewpoints in the book. It will also be a useful tool for policymakers, planners and consultants involved in economic development and regional policies on different scales.

Air Transport and Tourism: Interrelationship, Operations and Strategies is a comprehensive textbook covering all major aspects of air transport from operational and managerial perspectives, as well as exploring the intricate relationship that exists between the air transport and tourism industries.

The book introduces and provides in-depth coverage of the complexities of the airline industry and the tourism industry and the ways in which they are connected and impact on each other, for example, the destination-airport-airline nexus, and the roles of air transport and airlines in tourism and vice versa. Emphasis is placed on current and future trends, the impact of COVID-19, sustainability and environmental challenges throughout. Comprehensive coverage of airline operations, strategic management and planning, airport operations and air transport information technology is also provided, offering a practical viewpoint on these vital aspects of the subject.

This will be the ideal introductory textbook for students of tourism and hospitality studying courses in aviation and air travel.

How advertising works in the marketplace, and whether it works well, is a complex question to address because there are three sets of players involved-the firms that advertise their products, the potential consumers who view the ads and the platform or medium that intermediates between them. Understanding how these three sets of players interact is the key to understanding the role of advertising in a market economy. The book begins by looking at the rise of advertising in market economies, a phenomenon not accounted for in standard textbook microeconomic models and carefully explains why. This is followed by an examination, both theoretical and empirical, of how firms strategically use advertising to reach consumers and expand the demand for their products. There are also chapters focused on the challenges of deceptive advertising and regulation. The final chapters investigate how two-sided platforms, such as Google and Facebook, are sustained by advertising revenues, and include a review of auction theory and the structure of advertising auction exchanges. These chapters also provide a detailed analysis of public policy issues, including media bias and antitrust concerns.

While designed for use by students in any course that covers the economics of advertising, this book is also an excellent resource for any reader interested in a deeper understanding of this important topic.

Cross-cultural dialogues in sacred space cultivate awareness of self and others

Temples are everywhere in Chiang Mai, filled with tourists as well as saffron-robed monks of all ages. The monks participate in daily urban life here as elsewhere in Thailand, where Buddhism is promoted, protected, and valued as a tourist attraction. Yet this mountain city offers more than a fleeting, commodified tourist experience, as the encounters between foreign visitors and Buddhist monks can have long-lasting effects on both parties.

These religious contacts take place where economic motives, missionary zeal, and opportunities for cultural exchange coincide. Brooke Schedneck incorporates fieldwork and interviews with student monks and tourists to examine the innovative ways that Thai Buddhist temples offer foreign visitors spaces for religious instruction and popular in-person Monk Chat sessions in which tourists ask questions about Buddhism. Religious Tourism in Northern Thailand also considers how Thai monks perceive other religions and cultures and how they represent their own religion when interacting with tourists, resulting in a revealing study of how religious traditions adapt to an era of globalization.

The Routledge Handbook of Religious and Spiritual Tourism provides a robust and comprehensive state-of-the-art review of the literature in this growing sub-field of tourism.

This handbook is split into five distinct sections. The first section covers past and present debates regarding definitions, theories, and concepts related to religious and spiritual tourism. Subsequent sections focus on the supply and demand aspects of religious and spiritual tourism markets, and examine issues related to the management side of these markets around the world. Areas under examination include religious theme parks, the UNESCO branding of religious heritage, gender and performance, popular culture, pilgrimage, environmental impacts, and fear and terrorism, among many others. The final section explores emerging and future directions in religious and spiritual tourism, and proposes an agenda for further research.

Interdisciplinary in coverage and international in scope through its authorship and content, this will be essential reading for all students, researchers, and academics interested in Tourism, Religion, Cultural Studies, and Heritage Studies.

This book looks at the recent emergence of "new ordinary consumption," in urban China and defines new ordinary consumption as a consumer practice in which people routinely integrate products and items, traditionally reserved for special occasions, into their daily lives, to accentuate their own well-being.

The book, through the case study on the adoption of cut flowers and upscaling non-floral goods, provides insights on how deal proneness and high price sensitivity pose challenges to many market retailers. It also proposes how to go about resolving these challenging issues in retail through the alteration of perceived reasons to consume. The author also examined social media marketing narrative that two direct-to-consumer floral goods sellers used, to guide consumers away from the social and cultural baggage of consumption, thereby giving more consideration to products reshaping consumers' motivation, and driving the purchase. Heeding the findings of floral startups that awakened consumers' aspirations to redefine their everyday personal lives, and making such aspirations a profitable business, this interesting case study suggests that it is time to revisit the appeal of conspicuous consumption in the present-day Chinese markets.

Anyone interested to learn more about the Chinese consumers and their novel consumption habits would find the book a useful reference.

Since the Enlightenment and the development of industrialization, technology no longer seems to be subject to the guiding principles set by the Greeks: prudence and the search for the right measure in all, which leads to the care of beings and the world. Care in Technology analyzes the historical changes that have led technology to become an unthinkable part of care, and care an unthinkable part of technology. It also establishes the conditions for care to once again become a regulatory principle of the activity of engineers who design technology.

In a global economic crisis, many companies go out of business and millions of people are unemployed leaving businesses requiring new models that allow them to redefine themselves. Empowerment, Transparency, Technological Readiness and their Influence on Financial Performance, from a Latin American Perspective like Mexico, presents three key approaches that impact on company financial performance:

• Empowerment as a necessary approach for human capital to participate in company future. For this, significance, competency, self-determination, impact, and fluidity in the exchange of information, variables are considered
• Recovering values that have been tarnished by corruption at all levels, and improving transparency in companies through mechanisms as prevention, communication channels, and strategic alliances.
• The critical use of information and communication technologies as a means to offer products and services, avoiding bankruptcy. Analyzing the use of basic network services and the integration of ICT to improve business management and development, through sector analysis, studying the behavior of companies located in the state of Guanajuato for being one of the main states with the greatest economic dynamism in Mexico, but also one hardest hit by insecurity and corruption.

Empowerment, Transparency, Technological Readiness and their Influence on Financial Performance, from a Latin American Perspective showcases in-depth analysis by size, sector of economic activity and type of ownership, allowing companies to obtain information for a broader vision to help make decisions about intervention, market performance and strategy development possibilities.

MODERN FINANCE, MANAGEMENT INNOVATION & ECONOMIC GROWTH SET Coordinated by Faten Ben Bouheni

Financial operations depend on potential value creation, the nature of the shareholder base, the level of development of the company and its growth prospects. They result from different commercial and financial strategies that must integrate the interest of the capital holders, the influence and strategy of the group in the initiative and the structure of the offer.

This book examines how, in practice, a company?s capital is structured, taking into account the interests of various stakeholders. The performance of valuation methods, which serve investors in their decision-making and financial arrangements, is developed in detail. Depending on the contexts present in the control market, the methods of stock market and transactional comparables, discounted cash flows and the patrimonial approach, will be favored to assess the value of a company?s shares. Performance of Valuation Methods in Financial Transactions is an in-depth analysis of equity transactions and is aimed at students and corporate finance professionals.

The vast majority of national authorities have made a public commitment supporting a single set of high-quality global accounting standards as of January 13, 2021 requiring or permitting the use of IFRS Standards for domestic, publicly accountable companies and institutions. This includes all member states of the European Union (EU) and the European Economic Area (EEA), in which IFRS Standards are mandatory for all companies whose securities trade in a regulated market.

Despite this, there still remains a lack of research on International Financial Reporting Standards (IFRS) implementation and this inaugural volume of Contributions to International Accounting (CIA) aims to address this vital gap, focusing on providing relevant and timely information for local and international policymakers.

Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor's decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor's decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019.

The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic.

This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.

Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical dilemmas) are crucial. Accounting education is best performed by the accountant's adherence to the principles of the accounting profession and by individuals and firms following the appropriate rules, act according to the codes of conduct adopted by their profession, exercise clear judgment whenever they address financial transactions and consider/assess the state of a given business.

Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field. In the performance of accounting tasks, the accountant should be educated and supported in the skills development and habit formation to solve accounting problems, recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, this book provides a moral map for identifying and acting on values when difficult situations arise.

Examining multiple perspectives, the book improves the scholarly debate by providing cutting-edge and insightful research vital for all those interested and immersed in these matters. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.

Supply Chain Processes introduces readers to the view that genuine supply chain competitive advantage is achieved via supply chain excellence which in turn is underpinned by supply chain process excellence. The ultimate supply chain goal is to deliver the right product, of the right quality, in the right quantity, to the right place, at the right time and for the right cost. The author identifies four core supply chain processes - strategy, design, execution and people - to which the process improvement techniques explained can be applied to ensure superior supply chain performance.

Key topics are addressed, including supply chain risk, resilience, sustainability, challenges confronting modern-day supply chains and developing an elegant supply chain design. Each chapter starts with a section that explores learning opportunities and is followed by detailed chapter content. Carefully explained examples are provided, as well as end of chapter case studies, review questions and written assignments. A full suite of teaching aids is also provided for lecturers and tutors.

Providing both management expertise and technical skills, which are essential to decision-makers in the supply chain, this textbook should be essential reading for undergraduate and post-graduate students, post-experience students studying for professional qualifications, and operating supply chain leaders and supply chain professionals.

Online resources include chapter-by-chapter PowerPoint slides, tutorial exercises, written assignments and a test bank of exam questions.

This edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a distinguished group of authors. The topics covered explore many aspects of professional responsibility and ethics in accounting, including Giving Voice to Values, Whistleblowing, Earnings Management, and Materiality.

The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.