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Topic Review
Historical Development of the Fair Value Model
The use of fair value (F.V.) can help businesses obtain more up-to-date financial information on how they are doing and make financial reporting more transparent than traditional accounting methods. It also poses many problems for auditors because they have to make detailed estimates and adjustments when they look at the assets and liabilities of a company. Because “Fair Value Measurements (F.V.M.s)” are based on the current prices, certain assets and liabilities were not evaluable because there were not enough efficient markets for them. There is an “agency problem” between managers and owners, which means more incentives for managers to manipulate and misrepresent financial information.
  • 908
  • 09 Sep 2022
Topic Review
Building the Circular Supply Chain
The circular supply chain involves return processes and the manufacturer intends to capture additional value in the supply chain. In this paper, value chains have been mapped to visualize the links and interactions between the different stages and actors to understand the complexities of these systems and to make informed decisions. It can be concluded that to develop a new relationship capacity will allow for reaching more frequent, closer relationships with more actors. These relationships will be developed within an adapted organizational and logistical framework that is framed in new business model archetypes. However, dimensions related to the business environment such as sectoral, legislative, and fiscal frameworks must be incorporated.
  • 905
  • 11 Apr 2021
Topic Review
Intellectual Capital and Technological Innovation
It is not assumed that intellectual capital is significantly associated with technological innovation. Most of the time, intellectual capital promotes technological innovation, but that is not the whole truth. At some point, some elements of intellectual capital can also have a negative impact on innovation.
  • 898
  • 07 Dec 2021
Topic Review
Business Process Outsourcing
Business process outsourcing (BPO) is a subset of outsourcing that involves the contracting of the operations and responsibilities of a specific business process to a third-party service provider. Originally, this was associated with manufacturing firms, such as Coca-Cola that outsourced large segments of its supply chain. BPO is typically categorized into back office outsourcing, which includes internal business functions such as human resources or finance and accounting, and front office outsourcing, which includes customer-related services such as contact centre services. BPO that is contracted outside a company's country is called offshore outsourcing. BPO that is contracted to a company's neighbouring (or nearby) country is called nearshore outsourcing. Often the business processes are information technology-based, and are referred to as ITES-BPO, where ITES stands for Information Technology Enabled Service. Knowledge process outsourcing (KPO) and legal process outsourcing (LPO) are some of the sub-segments of business process outsourcing industry.
  • 898
  • 18 Oct 2022
Topic Review
Eurasian Development Bank
The Eurasian Development Bank (EDB) is a regional development bank established by the Russian Federation and the Republic of Kazakhstan in 2006. It has six member states located in both Asia and Europe, primarily in the former territory of the Soviet Union, including Armenia, Belarus , Kyrgyzstan, and Tajikistan. Other states and international organisations are able to become members by signing up to the bank's founding agreement.
  • 898
  • 14 Oct 2022
Topic Review
Accountability in the Social Economy
The great demands of stakeholders and the high importance of private social solidarity institutions (IPSS) (acronym in Portuguese, standing for Instituições Particulares de Solidariedade Social) in the Portuguese socio-economic panorama make the transparency and increased accountability (social, financial and economic) of these institutions imperative. In the same sense, Tomé, Bandeira, Azevedo and Costa reinforced that it is necessary to promote the evaluation of results and their disclosure to help to increase their accountability. Decree-Law no.172-A/2014 established a financial supervision model, applicable to IPSS, based on demanding imperative rules, with the view to increasing the accountability of the management of these entities, placing strong pressure for greater accountability (social and corporate responsibility of IPSS’ managers) for their members, funders, users and citizens in general.
  • 895
  • 24 Jan 2022
Topic Review
New role for insurers
The recent pandemic and the recommendations of the WHO regarding the systematic nature that will characterize the spread of the future pandemic in the world require a deep rethinking of economic-social logics. ESG (Environmental Social Governance) strategies will play a key role in all sectors to ensure sustainable development together with the reduction of social inequalities. In this context, the insurance sector cannot fail to be a proactive and resilient player.
  • 892
  • 07 Dec 2020
Topic Review
Role of Innovation in Sustainable Development
Innovation and innovative activity are powerful tools for increasing the competitiveness of enterprises, regions, and countries. The level of innovative activity is an excellent indicator of a country’s efforts towards sustainable development and its ability to be up to date. Innovations are fundamental tools for high-tech product manufacturing and technological improvement in industries. This theme is deeply developed by world organisations and agencies and presents increasing evidence in academic and scientific spheres.
  • 891
  • 08 Aug 2023
Topic Review
Marketing Performance Measurement
Marketing performance measurement (MPM), or marketing performance management, is the systematic management of marketing resources and processes to achieve measurable gain in return on investment and efficiency, while maintaining quality in customer experience. Marketing performance management is a central facet of the marketing operations function within marketing departments. Marketing performance management relies on a set of measurable performance standards, a pointed focus on outcomes, and clear lines of accountability (i.e. roles and consequences). Measurement management is based on six success factors: 1) alignment, 2) accountability, 3) analytics, 4) automation, 5) alliances, and 6) assessment.
  • 891
  • 15 Nov 2022
Topic Review
Greenhouse Gas Footprint
The Greenhouse gas footprint, or GHG footprint, refers to the amount of greenhouse gases that are emitted during the creation of products or services. Human activities are one of the main causes of greenhouse gas. These increase the earth's temperature and are emitted from fossil fuel usage in electricity and other byproducts of manufacturing. The major effects mainly consist of climate changes, such as extreme precipitation and acidification and warming of oceans. Climate change has been occurring since the start of the Industrial Revolution in the 1820s. Due to humans' heavy reliance on fossil fuels, energy usage, and constant deforestation, the amount of greenhouse gas in the atmosphere is increasing, which makes reducing a greenhouse gas footprint harder to achieve. However, there are several ways to reduce one's greenhouse gas footprint, such as using more energy efficient household appliances, increase usage of fuel efficient cars, and saving electricity.
  • 891
  • 04 Nov 2022
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