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Topic Review
Collar
In finance, a collar is an option strategy that limits the range of possible positive or negative returns on an underlying to a specific range. A collar strategy is used as one of the ways to hedge against possible losses and it represents long put options financed with short call options. The collar combines the strategies of the protective put and the covered call.
  • 550
  • 24 Nov 2022
Topic Review
Link of Environmental, Social, Governance and Firm Performance
ESG performance has a positive relationship with profit in large firms but not in SME firms. Large firms are motivated by stakeholder and other needs, while SME firms do not have the same priorities. Similarly, small and nascent firms may not have the resources of large firms, suggesting that competitive factors related to downstream networking will markedly differ for both groups of firms.
  • 549
  • 29 Jun 2022
Topic Review
Environmental, Social and Governance
The world is constantly changing, and with an evolving global environmental crisis, there is a growing trend of Corporate Social Responsibility, and Environmental, Social, and Governance (ESG) disclosure initiatives. The final report on the new E.U. taxonomy for sustainable activities was released in 2020, making ESG disclosure more relevant. Environmental, Social, and Governance refers to non-financial information about how a firm deals with issues on this matter, and its importance for firm valuation is growing. Even though ESG information might lack standardisation, scholars argue that it can help adapt to environmental changes and even be a part of a company’s competitive strategy.
  • 549
  • 15 Aug 2022
Topic Review
Bootstrapping
In finance, bootstrapping is a method for constructing a (zero-coupon) fixed-income yield curve from the prices of a set of coupon-bearing products, e.g. bonds and swaps. A bootstrapped curve, correspondingly, is one where the prices of the instruments used as an input to the curve, will be an exact output, when these same instruments are valued using this curve. Here, the term structure of spot returns is recovered from the bond yields by solving for them recursively, by forward substitution: this iterative process is called the bootstrap method. The usefulness of bootstrapping is that using only a few carefully selected zero-coupon products, it becomes possible to derive par swap rates (forward and spot) for all maturities given the solved curve.
  • 549
  • 24 Nov 2022
Topic Review
Panama Papers (North America)
The Panama Papers are 11.5 million leaked documents that detail financial and attorney–client information for more than 214,488 offshore entities. The documents, some dating back to the 1970s, were created by, and taken from, Panamanian law firm and corporate service provider Mossack Fonseca, and were leaked in 2015 by an anonymous source. This page details related allegations, reactions, and investigations, in North America.
  • 548
  • 16 Nov 2022
Topic Review
Knowledge Sharing and Business Model Innovation
In the era of knowledge economy and open innovation, it is especially important for organizations to learn how to store and utilize internal and external knowledge for the sustainability of business models. The ability to innovate is a necessity for sustainable development. In the practice of enterprise business model innovation, leaders need to establish a system that can promote the willingness of employees to share knowledge. Organizations need to pay attention to the effectiveness of explorative learning, consider the actual demand of employees as much as possible, and mobilize the initiative of employees in the learning process. Organizations also are required to pay attention to the balance between explorative learning and exploitative learning. 
  • 547
  • 24 Jun 2022
Topic Review
Economic Development, Fiscal Compensation, and Ecological Environment Quality
There is a nonlinear, N-shaped relationship between economic development and the ecological environment in China. Fiscal ecological compensation has a direct governance effect on the ecological environment of deterring ecological damage and providing financial compensation. Fiscal ecological compensation has an indirect impact on the ecological management of different regions by influencing economic development. Therefore, while focusing on transforming the economic development model, local governments should adopt policy instruments such as expanding the coverage of financial ecological compensation, deepening the design of the financial ecological compensation system, and systematically evaluating the effects of financial ecological compensation policies. The government should further improve and optimize the fiscal eco-compensation system in order to help China’s green and high-quality development.
  • 545
  • 05 May 2022
Topic Review
Impact of the COVID-19 to the Energy Sector
In order to control the COVID-19 pandemic, the governments of the world started to implement measures regarding social distance and social contacts, including closures of cities, work and study relocations, and work suspension. The epidemical situation and the lockdown of the economy by governments in various countries caused changes in production, changes in the habits of energy consumers and other energy-related changes.
  • 544
  • 16 Dec 2021
Topic Review
Cancellation of Debt (COD) Income
Taxpayers in the United States may have tax consequences when debt is cancelled. This is commonly known as COD (Cancellation of Debt) Income. According to the Internal Revenue Code, the discharge of indebtedness must be included in a taxpayer's gross income. There are exceptions to this rule, however, so a careful examination of one's COD income is important to determine any potential tax consequences. Billions of dollars of cancelled debts will generate many unexpected tax bills, due to debt cancellations that financial institutions have started accelerating in 2012.
  • 543
  • 29 Nov 2022
Topic Review
The Intellectual Domains of Sustainability Leadership in SMEs
The intertwined range of conceptualizations that have blurred developing knowledge regarding environmental sustainability. An examination of the leadership literature reveals differential descriptions about sustainable, environmental, and sustainability leadership which are increasingly being used to imply what sustainability-focused leaders do, their interactions, their relationships, and how they address sustainable challenges. While extant research supports that leadership is a critical capability to respond and adapt to constant external environmental and economic upheaval in large firms, agreement about the types of leadership practices necessary to achieve positive environmental sustainability and eco-efficient outcomes is less clear in Small and Medium Enterprises (SMEs). To resolve these problems, researchers synthesize the sustainable, environmental and sustainability leadership literature by (a) reviewing and clarifying these leadership constructs, (b) theoretically unravelling these overlapping concepts, and (c) developing an integrated framework of intellectual capital and sustainability leadership practices. The entry is designed to advance a new way of thinking about sustainability leadership by presenting an original contribution that alters and reorganizes potential causal maps, that are potentially more valuable. Whilst most of the leadership research involves large firms, researchers seek to better understand and inform sustainability leadership in SMEs. 
  • 543
  • 24 Feb 2022
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