Current Issue : July - September Volume : 2020 Issue Number : 3 Articles : 5 Articles
Bitcoin is a current popular cryptocurrency with a promising future. Itâ??s like a\nstock market with time series, the series of indexed data points. We looked at\ndifferent deep learning networks and methods of improving the accuracy, including\nmin-max normalization, Adam optimizer and windows min-max\nnormalization. We gathered data on the Bitcoin price per minute, and we\nrearranged them to reflect Bitcoin price in hours, a total of 56,832 points. We\ntook 24 hours of data as input and output the Bitcoin price of the next hour.\nWe compared the different models and found that the lack of memory means\nthat Multi-Layer Perceptron (MLP) is ill-suited for the case of predicting\nprice based on current trend. Long Short-Term Memory (LSTM) provides\nrelatively the best prediction when past memory and Gated Recurrent Network\n(GRU) is included in the model....
The main objective of this study is to verify if the capital structure of Brazilian and Chinese\ncompanies that release the Corporate Social Responsibility (CSR) report, listed on the New\nYork Stock Exchange (NYSE), are aligned with the Pecking Order and Tradeoff theories.\n2012 to 2019. In order to achieve the research objectives, the identification of the Brazilian\nand Chinese NYSE-listed companies that publish the Global Reporting Initiative (GRI) report\nwas established; examine whether the capital structures of Brazilian and Chinese companies\nare underpinned by Tradeoff's theory; examine if the capital structures of Brazilian and\nChinese companies are supported by the Pecking Order theory during the study period; verify\nif there is a difference in the capital structure between the companies that disclose and those\nthat do not disclose CSR report in the GRI model, in Brazilian companies; to verify if there is\na difference in the capital structure between the companies that disclose and those that do not\ndisclose CSR report in the GRI model, in Chinese companies; analyze whether there is a\ndifference in the capital structure of Brazilian and Chinese companies, which report on CSR....
High standards and principles in the governance of companies and banks are indispensable for emerging\nmarkets and economic growth; banks have a critical position in economiesâ?? progress, due to their major role\nin running the financial system. Moreover, banking industry is distinctive since it is concurrently\nconsolidating and diversifying. Therefore, robust bank corporate governance is, indeed, an essential\nconstituent for promoting a more resilient financial system.Previous literature analysis highpoints the\nrepercussions of banksâ?? specific traits on their corporate governance framework, stressing two foremost\naspects: higher opaqueness and imperviousness, and higher regulation, respectively. In this context, our\nresearch aims to measure bank corporate governance in Romania, by assessing the corporate governance\nquality and effectiveness in the main Romanian banks. Evaluating corporate governance eminence is\nconstructed on its own determined score of disclosure and transparency practices, the sample consisting in\nthe 4 Romanian banks currently listed on Bucharest Stock Exchange is: Banca Transilvania, BRD, Erste Group\nand Patria Bank.This was performed by appraising the importance level given to corporate governance\nprinciples, after a brief monitoring and dissemination of information regarding transparency and disclosure\npractices of the banks in the selected sample. By using the score function model, the research seeks to\ncategorize to what degree concepts and principles of corporate governance are spread. Moreover, the paper\nseeks to give emphasis to the current state of corporate governance in Romanian regulatory framework and\nthe quality of corporate governance culture in Romanian banks that are listed on Bucharest Stock Exchange\n(BSE). In this respect, we performed an investigation of the mode in which the principles enforced by the\nOrganisation for Economic Co-operation and Development (and other governance regulations) are\nrespected in four top Romanian banks. Another objective of our paper finds its correspondence in providing\na comprehensive synopsis of potential influence that the key players of corporate governance (board of\ndirectors, executive management, auditor and shareholders) might have on banksâ?? performance. We\nconsider our goal important due to the growing number of governance failures and corporate scandals\naffecting banking environment, which gave rise to the last financial crisis and made the corporate\ngovernance a controversial subject. In this framework, we reached valuable conclusions regarding a\nsatisfactory compliance level with corporate governance requirements regarding Romanian banks that are\nlisted on BSE. In this sense, the research emphasized, to some degree, a high level of adoption of the best\npractice doctrines, in comparison with smaller banks in Romania.â?...
This paper collates, summarizes and reviews 95 management accounting research\nliteratures published in 6 academic journals and seven foreign journals\nbetween 2015 and 2017, and makes a comparative analysis of the research\ntopics, research methods and application theories of management accounting.\nThe results show that compared with the previous management accounting\nresearch in China, there have been significant changes in both research topics\nand research methods and applied theory. Research topics or research hot\nspots are becoming more diversified, research on Performance appraisal and\nmotivation has increased significantly, research methods are more focused on\ndatabase-based empirical research and experimental methodology and questionnaires,\napplied theory is more systematic and comprehensive, the subject\nbackground is gradually extended and cross-cutting. However, Chinaâ??s management\naccounting compared with foreign countries there is still a big gap;\nthere is still a lot of room for development....
Several recently-developed human resources (HR) management studies found that HR\ndevelopment is associated with key stages of Vietnamâ??s economic development. Conversely,\nlimited research focused on talent management (TM) in the countryâ??s context. Those studies\nmainly investigated the ways of attracting and/or retaining Vietnamese talents without a\nclear focus on the conceptualization of talent and TM. The aims of the study are to (i)\nexplore the conceptualization of talent and TM in the Vietnamese banking sector and (ii)\nidentify similarities and differences between public (state-owned) and private employers in\nthat sector regarding how they conceptualize talent and TM. The literature review discussed\nmain significant perspectives of talent conceptualization, TM approaches and the overview\nof TM in the banking sector. Semi-structured interviews were conducted with bank\nmanagers at private and public banks to collect qualitative data. Based on the research\nfindings, Vietnamese bank talents are mostly related to two main areas; sales and\ndistribution. Remarkably, bank talent refers to acquired soft skills, learning ability,\nflexibility and technology adaptability of high performers/potentials rather than to innate\nabilities. The study revealed notable differences between public and private banks\nregarding talent and TM conceptualizations. Specifically, talent in the private banking sector\nis identified by not only results (high performance) but also competency (high potential)\nwhereas in the public sector it is mostly identified by results (high performance).\nAdditionally, public banks consider TM as a key human resources management (HRM)\npractice while private banks attribute TM to various other activities focusing on talent....
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