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Proceedings of ‏The 7th International Conference on Opportunities and Challenges in Management, Economics and Accounting最新文献

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A Study on Energy Platform Using Data in the US: Based on Opening Platform Model 基于开放平台模型的美国能源平台数据利用研究
Song Minzheong
The purpose of this study is to analyze various energy platforms using data in the US and to suggest directions and implications. Some of the leading energy platforms are selected and analyzed based on the opening platform model. We focus on the case analysis of the US utility companies. In case of the horizontal open platform, Green Button sponsor’s ‘Connect My Data (CMD)’ driven by the government invites the utility companies to jointly develop the sponsor’s data solution. In case of the vertical open platform, the certification program ‘Share My Data (SMD)’ allows backward compatibility, because the technical improvement is minimal. The utility companies benchmark Amazon’s three-sided market mediation and prefer platform and category exclusivity. For the former, they have data analytics companies like Enervee, Opower and for the latter, they have electronics manufactures and energy service providers (ESPs) like Distributed Energy Resources (DERs). Based on this US case study, we suggest the energy platforms to open their platform for renewable energy supply, energy conservation, high-efficiency products, and residential DER dissemination. To successfully implement the government’s energy transition policy, the US platforms should be benchmarked as a business model. Especially, it is needed for them to coordinate a platform ecosystem. To ensure trust in the products and services offered on the marketplace platform, platform’s certification program is helpful.
本研究的目的是利用美国的数据分析各种能源平台,并提出方向和影响。在开放平台模型的基础上,对部分领先的能源平台进行了选择和分析。我们着重于美国公用事业公司的案例分析。在横向开放平台的情况下,由政府推动的绿色按钮发起人“连接我的数据(CMD)”邀请公用事业公司共同开发发起人的数据解决方案。在垂直开放平台的情况下,认证程序“共享我的数据(SMD)”允许向后兼容,因为技术改进是最小的。公用事业公司以亚马逊的三方市场中介为基准,更喜欢平台和品类的排他性。前者有Enervee、Opower等数据分析公司,后者有电子产品制造商和分布式能源(DERs)等能源服务提供商。基于美国的案例研究,我们建议能源平台在可再生能源供应、节能、高效产品和住宅DER推广等方面开放平台。为了成功实施政府的能源转型政策,美国的平台应该成为一种商业模式。特别是,他们需要协调一个平台生态系统。为了确保对市场平台上提供的产品和服务的信任,平台的认证程序是有帮助的。
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引用次数: 0
The Reputation Factor in Start-up Companies: A Literature Review 创业公司的声誉因素:文献综述
Enrico Gonnella
. The paper analyzes the concept of reputation with particular reference to startup companies. The definition of ‘reputation’ that has inspired this work is that of a judgement of reliability expressed by a community about a social player based on the behaviour of that player over time. The peculiarity of this judgement is that only one or some of the members of the community have had direct knowledge of the player and their actions, and it is on this experience that they have based their personal judgements of value. The authors carried out a literature review in order to analyze the constituent factors of reputation. What emerges is that the reputational issue is configured with marked peculiarities in startups, in particular in the pre-revenue phase, when the startup has not yet matured its history. The reputation of the pre-revenue startup, in fact, since it cannot be the product of its activity, is the product of the activity and the behaviour of the founder and, more generally, of his team; in other words, the reputation of the latter becomes the reputation of the startup. Furthermore, it is a fundamental competitive lever for the startup, as it affects the ability to raise funds. Effective reputation management, therefore, cannot ignore the consideration of the life phase of the company and the nature of the subjects to which the reputational factors refer.
. 本文以创业公司为例,分析了声誉的概念。启发这项工作的“声誉”的定义是社区根据玩家的长期行为对其可靠性的判断。这种判断的特殊之处在于,社区中只有一个或几个成员对玩家及其行为有直接的了解,他们的个人价值判断是基于这种经验。为了分析声誉的构成因素,笔者进行了文献综述。由此可见,在创业公司中,声誉问题具有明显的特殊性,尤其是在盈利前阶段,因为创业公司的历史尚未成熟。事实上,未盈利创业公司的声誉,因为它不可能是其活动的产物,而是创始人的活动和行为的产物,更普遍地说,是他的团队的产物;换句话说,后者的声誉成为创业公司的声誉。此外,它是创业公司的基本竞争杠杆,因为它影响到筹集资金的能力。因此,有效的声誉管理不能忽视对公司生命阶段的考虑以及声誉因素所涉及的主体的性质。
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引用次数: 1
Do board characteristics mitigate real and accrual-based earnings management activities? Evidence from MENA countries 董事会特征是否减轻了真实的和基于应计制的盈余管理活动?来自中东和北非国家的证据
Taha Suleiman Almarayeh
Using a sample of 915 MENA firms –year observations for the period of 2007 to 2017, we study the impact of board of directors' characteristics on accrual and real - based earnings management as measured by discretionary accruals and abnormal discretionary expense. To this end, we develop two empirical models based on ten testable research hypotheses. We find that both predictor variables – board meeting and CEO duality (partial) – are negatively associated with earnings management. While, other predictor variables, such as board size, board independence, and gender diversity, have no crucial role in alleviating earnings management. Our findings tend to confirm that an effective board director system in the Anglo Saxon may not be as effective in developing economies because of its unique characteristics of the board directors, CG system, and legal environment.
利用2007年至2017年915家中东和北非地区公司的年度观察样本,我们研究了董事会特征对应计盈余管理和基于实际盈余管理的影响(以可支配应计利润和异常可支配费用衡量)。为此,我们在十个可检验的研究假设的基础上建立了两个实证模型。我们发现两个预测变量-董事会会议和CEO二元性(部分)-与盈余管理负相关。而其他预测变量,如董事会规模、董事会独立性和性别多样性,在缓解盈余管理方面没有关键作用。我们的研究结果倾向于证实盎格鲁-撒克逊有效的董事会制度在发展中经济体可能并不有效,因为其独特的董事会特征、CG制度和法律环境。
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引用次数: 1
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Proceedings of ‏The 7th International Conference on Opportunities and Challenges in Management, Economics and Accounting
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