فهرست مطالب

International Journal of Management, Accounting and Economics
Volume:5 Issue: 1, Jan 2018

  • تاریخ انتشار: 1396/11/11
  • تعداد عناوین: 5
|
  • Kazuhiro Ohnishi * Page 1
    This paper examines a mixed duopoly model in which a state-owned firm competes with a joint-stock firm. The following two stages are considered. In the first stage, each firm can simultaneously and independently decide whether or not to offer lifetime employment as a strategic commitment. In the second stage, each firm simultaneously and independently chooses its actual output. The paper shows that there are two equilibrium solutions in the model.
    Keywords: Joint-stock firm, lifetime employment, mixed duopoly, state-owned firm
  • Arash Hosseinpour, Hamid Reza Kordlouie Page 10
    The present study is an applied-analytical research in which employees of combined transport of Islamic Republic of Iran Shipping Lines were chosen as statistical population and 105 of them were selected as sample through stratified random sampling. The required data were collected by means of a questionnaire. The validity of the questionnaire was confirmed by content validity and its reliability was confirmed by Cronbach's alpha. Data were analyzed by structural equation modeling and path analysis through SPSS and PLS. The results confirmed the impact of strategic approaches of human resources on knowledge management and organizational innovation capacity. Examining the impact of strategic approaches to human resources aspects on knowledge management and organizational innovation capacity, the impact of training aspect from strategic approaches to human resources was the only aspect to be approved by all aspects of the two variables.
    Keywords: Strategic approaches to human resources, knowledge management, organizational innovation capacity
  • Rusul Alsarray * Page 28
    Loss Given Default (LGD) is one of the key parameters needed in order to estimate expected and unexpected credit losses necessary for credit pricing as well as for calculation of the regulatory Basel II requirement (BCBS, 2006). While the credit rating and probability of default (PD) techniques have been well developed in recent decades, LGD has attracted little attention before 2000s.In this paper, We compare linear regression and survival analysis models for modelling recovery rates and recovery amounts, in order to predict the LGD for unsecured consumer loans or credit cards.
    Keywords: Recovery rate, Linear regression, Survival analysis, Loss Given Default forecasts
  • Yavuz Selman Duman*, Onur Emre Page 43
    The aim of this paper is to analyze the role of the industrial revolution and the economic policies on the energy transition process of two developing Mediterranean countries: Turkey and Italy. Both countries not only have coast to Mediterranean, they also share a similar story in terms of their energy demands and industrialization in the interwar period. The study will analyze the period between the two world wars, considering the fact that times of war and depression most likely traumatize energy consumptions and economic growth and energy policies are constantly altered by wartime policies and constraints.
    Keywords: Energy demand, industrialization, interwar period
  • Mohammed Riaz Azam* Page 54
    Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals. However, individuals find a way to commit fraud by analyzing the organization’s internal and external environment. Thus, this research paper applied document analysis methodology. The objective of the research was to find out why people commit fraud. In doing so, five Fiji Court cases were analysed using the “Fraud Triangle”, “Fraud Diamond” and the “Power” Theories. Furthermore, existing literature was referred to present the facts in a logical format. The findings indicated that potential perpetrators were influenced to be involved in the fraudulent scheme as a result of power that was exercised on them by other individuals. Moreover, the findings reconfirms the literature on fraud practices by individuals are due to perceived pressure, perceived opportunity and some way to rationalize their fraudulent act as acceptable.
    Keywords: Fraud, fraud triangle, fraud diamond, capability, power