Current Issue : April - June Volume : 2020 Issue Number : 2 Articles : 5 Articles
The twenty-first century brought with it technological advancements, increasing business\ndemands, and massive economic crises that have forced many professions to be reinvented\nover and over again. Employers all around the world are demanding greater levels of skills\nfrom their employees, and this trend appears to be applicable to the Middle East and North\nAfrican region as well. This paper uses a quantitative research method to identify the critical\nskills required for senior-level employees to perform successfully in e-businesses and to\nexplore the gap between the industryâ??s expectation and satisfaction with the skills of their\nemployees. The study was based on survey responses from 147 people working in ebusinesses\nin Saudi Arabia, Lebanon, and United Arab Emirates. One sample t-tests were\nperformed to identify the importance that the industry placed on 20 skills relevant to ebusiness\nand to explore the satisfaction of the industry with the performance of its seniorlevel\nemployees in these specific skills. The findings showed that senior-level employees\nexhibit a more significant skills gap in soft skills than in digital skills, especially in decision\nmaking, leadership, and problem-solving skills. The results highlight the need to develop soft\nskills among candidates before they enter the workforce and offer educational institutions\nguidance for redesigning coursework to prioritize soft skills that are most relevant to the\nworkplace. The findings also suggest that firms invest in the continuous learning of their\nemployees to avoid the need to look for new people whenever the market changes....
Following the economic rationale of the British options, we present a new\nclass of binary options where the holder enjoys the early exercise feature of\nthe American binary options with his payoff is the â??best predictionâ? of the\nEuropean binary payoff under the hypothesis that the true drift equals a contract\ndrift. Based on the observed price movements, the option holder finds\nthat the true drift of the stock price is unfavourable then he can substitute it\nwith the contract drift. The key to the British binary option is the protection\nfeature and to minimize the losses. A closed form expression for the arbitrage-\nfree price is derived in terms of the rational exercise boundary and the\nrational exercise boundary itself can be characterized as the unique solution\nto a nonlinear integral equation. We also analyze the financial meaning of the\nBritish binary options using the results above....
The knowledge management orientations that firms adopt as a business input\nmay lead at least partially to the superior performance of the new products\nthey introduce to the market. Our empirical research investigates the knowledge\nmanagement orientation effect on new product commercialization performance,\nusing data collected from 700 Iranian manufacturing firms in six\nindustries including plastic, steel manufacturing, construction, machinery,\nstone, mine, and Nano industries. However, our final sample due to missing\ndata is 252 firms. Further, we study the mediating role of proactive and responsive\nmarket orientation. Our findings indicate that knowledge management\norientation is positively associated with three aspects of new product\ncommercialization, namely product advantage, new product development,\nand the number of new products introduced to the market. However, there\nwas no significant mediating role in market orientation. Finally, our results\nshow that market orientation and knowledge management orientation affect\ncommercialization performance and therefore could improve new product\ncommercialization....
Previous studies have focused on researching earnings management behavior\nin nonprofit hospitals in the United Kingdom and the United States. However,\nthe operational system and environment of hospitals in Taiwan are substantially\ndifferent from the cases studied, and therefore cannot be considered\nequivalent. The objective of this study was to determine whether earnings\nmanagement is practiced in NFP hospitals in Taiwan and to analyze their\nearnings management behavior. The ordinary least square method was used\nto examine the relationships in Taiwanâ??s nonprofit hospitals. Alternative\nprocedures, such as the abnormal bad debt, abnormal non-operating or\nnon-revenue generating activity expenditure, and abnormal net gain on the\nsale of property models were also developed and tested to measure abnormal\nreal items. Research has indicated that auditor specialization and auditor tenure\nhave a negative relationship with earnings management. The empirical\nresults also showed that the abnormal net gain on the sale of property is ideal\nfor evaluating earnings management in Taiwanâ??s nonprofit hospitals....
PPP mode as the government and the community to provide new capital cooperation\nmode of public goods and public services, attracted widespread attention\nin recent years. The theory and practice of asset securitization can revitalize\nthe stock of assets, improve PPP flow of project assets, innovation\nPPP refinancing and social capital exit channels, an effective solution to PPP\nfinancing difficulties faced stimulates investment enthusiasm, both natural\nfits of the long term asset securitization are PPP inevitable development of\nthe project trend. Taking the first four PPP project asset support special plans\nin 2017 as an example, this paper analyzes the â??PPP + ABSâ? innovative public\nutility project financing mode from the aspects of necessity and value, basic\nassets, transaction structure design, credit enhancement, etc., points out the\nexisting problems in the current PPP project asset securitization financing.\nThis innovative public utility project financing noted the current PPP securitization\nfinancing problems in project assets, raised about how to use the asset\nsecuritization financing tool to help PPP policy recommendations to\npromote the safe and orderly project....
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