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Journal of Applied Economics and Business Research最新文献

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Has the Restructuring of Chinese Central Stated-Owned Enterprises Achieved the Goal of International Expansion? 中国央企改制是否达到了国际扩张的目标?
IF 1.3 Q4 ECONOMICS Pub Date : 2022-12-31 DOI: 10.33423/jabe.v24i6.5718
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引用次数: 0
Examining the Factors Influencing Consumers’ Purchasing Intention for Genetically Modified Agricultural Food 影响消费者对转基因农产品购买意愿的因素研究
IF 1.3 Q4 ECONOMICS Pub Date : 2022-12-31 DOI: 10.33423/jabe.v24i6.5719
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引用次数: 0
An Analysis of Profitability and Key Hurdles for the Housing Finance Sector in India 印度住房金融业的盈利能力和主要障碍分析
IF 1.3 Q4 ECONOMICS Pub Date : 2022-12-31 DOI: 10.33423/jabe.v24i6.5750
P. Rao, A. Sinha, Raja Sekhar Mamillapalli
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引用次数: 0
Responsiveness in the Face of Disruption – Exploring the Role of Collaborative Knowledge Management and Supply Chain Relational Capital 面对中断时的响应——探索协作知识管理和供应链关系资本的作用
IF 1.3 Q4 ECONOMICS Pub Date : 2022-12-31 DOI: 10.33423/jabe.v24i6.5747
Prashanth Anekal
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引用次数: 0
Risk of the Cross-Sectional Returns in Foreign Exchange Markets 外汇市场横截面收益的风险分析
IF 1.3 Q4 ECONOMICS Pub Date : 2022-11-10 DOI: 10.33423/jabe.v24i5.5621
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引用次数: 0
Claims Debt and Equity in REA with FIBO Extensions (short paper) 用FIBO延期在REA中索赔债务和股权(短文)
IF 1.3 Q4 ECONOMICS Pub Date : 2022-11-10 DOI: 10.33423/jabe.v24i5.5549
Robert A. Nehmer, Michael Bennett, Maxwell R. Gillmore
This paper presents an ontological analysis of the concepts proposed for extensions to the REA ontology to accommodate or define Debt and Equity. Earlier work aimed to use the REA concept of ‘Claim’ to provide the language in which to create a symmetrical treatment for Debt and Equity, however no such symmetry was apparent. The exploration given here uses the Design Science Research (DSR) methodology to take a step back and consider the range of possible concepts to which the word ‘claim’ may be mapped, comparing these to the canonical REA concept for Claim. We analyzed three such concepts, rejected one, found another to be coextensive to Debt and were left with a third, useful concept that does not precisely map to REA Claim. We established that the concepts needed for Debt and for Equity can be defined using existing REA concepts, by abstracting Commitment to a broader usage in agreements generally. Finally, we identify work that remains to be done to unify the models developed in this exploration, with canonical REA concepts.
本文对REA本体的扩展概念进行了本体论分析,以适应或定义债务和权益。早期的工作旨在使用REA的“索赔”概念来提供语言,以创建债务和股权的对称处理,但这种对称并不明显。这里给出的探索使用设计科学研究(DSR)方法退后一步,考虑“权利要求”一词可能映射的可能概念的范围,并将这些概念与权利要求的规范REA概念进行比较。我们分析了三个这样的概念,拒绝了一个,发现另一个与债务同样广泛,并留下了第三个有用的概念,它不能精确地映射到REA Claim。通过将承诺抽象为协议中更广泛的用法,我们确定了债务和权益所需的概念可以使用现有的REA概念来定义。最后,我们确定了需要完成的工作,以便将本探索中开发的模型与规范的REA概念统一起来。
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引用次数: 2
A Benchmarking Study of Island Electricity Companies: The Case of the Central Electricity Board of Mauritius 海岛电力公司的标杆研究:以毛里求斯中央电力委员会为例
IF 1.3 Q4 ECONOMICS Pub Date : 2022-11-10 DOI: 10.33423/jabe.v24i5.5548
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引用次数: 0
The Kaya Identity in Energy Forecasting 能源预测中的卡亚同一性
IF 1.3 Q4 ECONOMICS Pub Date : 2022-11-10 DOI: 10.33423/jabe.v24i5.5623
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引用次数: 0
Impact of Specialization on Recruiter Productivity in the Staffing Industry 专业化对人力资源行业招聘人员生产力的影响
IF 1.3 Q4 ECONOMICS Pub Date : 2022-11-10 DOI: 10.33423/jabe.v24i5.5617
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引用次数: 0
What Women and Men Want in Online Product Reviews: Gender Effects on Review Helpfulness Perceptions 女人和男人想要什么在线产品评论:性别对评论有用性感知的影响
IF 1.3 Q4 ECONOMICS Pub Date : 2022-11-10 DOI: 10.33423/jabe.v24i5.5547
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引用次数: 2
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Journal of Applied Economics and Business Research
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