To see the other types of publications on this topic, follow the link: Transaction differencies.
Journal articles on the topic 'Transaction differencies'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'Transaction differencies.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
1
WANG, CHENG, and YOUFENG WU. "FROM LOCKS TO CORRECT AND EFFICIENT TRANSACTIONAL MEMORY." Journal of Circuits, Systems and Computers 21, no. 02 (April 2012): 1240005. http://dx.doi.org/10.1142/s0218126612400051.
Full textAbstract:
Transactional memory addresses a number of important issues in lock-based parallel programs. Unfortunately, the semantics of transactions are different from those of critical sections defined by locks. The semantic differences make it difficult to correctly port existing lock-based programs to transaction-based programs. Experienced programmers accustomed to lock-based programming can easily make mistakes in transaction-based programming as parallel programs running correctly using locks can run incorrectly when critical sections are converted to using transactions. This problem becomes even more severe in porting lock-based programs to use the efficient software transactional memory. In this paper, we first identify three necessary properties in a program for the program execution using transactions to be equivalent to the program execution using locks. Assuming that the input lock-based program satisfies the necessary properties (i.e., a well-behaved parallel program), we next present a correctness condition to verify the transactional memory implementation in order for the program execution using transactions to be equivalent to the program execution using locks. Finally, we develop a correct and efficient software transactional memory implementation that satisfies the correctness condition so that locks in the well-behaved parallel programs can be converted to use the efficient software transactional memory easily and correctly.
2
Derlytsia, Andrii. "THE CONCEPTUAL FOUNDATIONS OF TRANSACTIONAL ANALYSIS OF PUBLIC FINANCE." Economic Analysis, no. 30(3) (2020): 72–80. http://dx.doi.org/10.35774/econa2020.03.072.
Full textAbstract:
Introduction. One of the least developed areas of the theory of economic institutionalism is transactional analysis of public finance. Its component – the theory of transaction costs, is mainly applied to the sphere of functioning of economic entities and the financial market. This necessitates the study of transactions in public finance as an economic phenomenon that requires an integrated approach and goes beyond purely transaction costs. The purpose of the article. The aim is to study the conceptual foundations, method and key areas of transactional analysis of public finance as a scientific field of institutional research. Method. To achieve this goal, the following general scientific methods were used: scientific abstraction, in highlighting the essential features of transactional analysis of public finance; comparative analysis, when assessing the differences in transaction costs in the public and market sectors; a systematic approach in identifying the components of transactional analysis of public finance. Results. Transactional analysis of public finance as a component of institutional research of public finance is considered. The role of transaction costs in the public sphere is shown and their ability to positively influence the efficiency of public finance due to the optimization of resource allocation in the public sector is substantiated. It is indicated that transaction costs in the public sphere are a necessary element to ensure compliance with supply and demand of public goods and other state services, which leads to increased utility of participants in collective interaction. The characteristic of the method of transactional analysis of public finance and its features is given. The main directions of transactional analysis of public finance from the standpoint of comparison of transaction costs, transaction losses and transaction benefits are outlined. The dualistic nature of transaction costs in relation to transformation costs is shown.
3
Cichosz, Izabela. "Negotiation Differences between China and Poland." Journal of Intercultural Management 8, no. 3 (September 1, 2016): 55–68. http://dx.doi.org/10.1515/joim-2016-0016.
Full textAbstract:
Abstract Interaction is a vital part of every business transaction. In creating an international agreement, communication being an important assignment can be very demanding. In business negotiation, interactions do not only evolve within the business and customers but also with the dealers and every stakeholders that is included in the business transaction. More and more transactions are cross-cultural in their nature. Cross-cultural negotiation is prone fail as the individuals involved in these transactions are ignorant on how to pact with individuals of different cultures. This paper seeks to explore differences in cross-cultural negotiation between Polish and Chinese business people.
4
Fesenko, V. V. "Analysis of Price Differences for Transfer Prices Auditing in the Controlled Import Transactions." Statistics of Ukraine 82, no. 3 (September 4, 2018): 83–88. http://dx.doi.org/10.31767/su.3(82)2018.03.10.
Full textAbstract:
The article’s objective is to justify and develop a method for analyzing price differences in the controlled foreign economic transactions of enterprises, for further auditing and analyzing transfer prices in foreign economic transactions with related parties. Actual transfer prices in a controlled transaction may differ from planned ones or from the estimated market range of prices, determined by normative requirements for reports on controlled transactions. A detailed analysis of differences in estimated prices is made, which may either occur occasionally or be formed purposefully by management staff of an enterprise when performing controlled import transactions. The economically reasonable ratio of prices in performing import transactions is determined from the perspective of management control for under-pricing purposes, and from the perspective of minimizing tax liabilities for over-pricing purposes. The proposed method for analysis of price differences in the controlled foreign economic transactions is built on the differences between an actual price and its planned, intra-group, minimal, average weighted and maximal levels, thus enabling to determine six types of differences: optimization difference, anti-group difference, the difference by market potential and the difference by the effectiveness of purchases. Identification and analysis of the calculated price difference will contribute in constructing a system for recording and analysis of reasons and effects of price distortions, which can be used for audit (internal and external) and analysis of the effectiveness of such transactions. The proposed method for analyzing price differences in the controlled foreign economic transaction can help internal auditors in identifying price differences that are exposed to the risk of essential distortion due to a probability of management impact, which enables to focus audit procedures on accounting and reporting segments with the increased risk of distortion. This method can also be used as an analytical procedure involved in independent or tax audit of import transactions in testing prices for over-pricing (in order to under-price the taxation base) or under-pricing (in order to reduce the amount of custom payments).
5
Setiawan, Wijayanto. "Aspek hukum kontrak dagang via internet (cyberspace transactions) dalam perspektif sistem hukum Islam." Ijtihad : Jurnal Wacana Hukum Islam dan Kemanusiaan 10, no. 2 (December 31, 2010): 123. http://dx.doi.org/10.18326/ijtihad.v10i2.123-155.
Full textAbstract:
Trade contracts via the internet (cyberspace transactions) or e-commerce or in other terms is a necessity inthe development of cyberspace in the last ten decades. In terms of the applicable legal aspects, contractstrade via the internet is having a substantial difference with the conventional contract law. From theviewpoint of Islamic Law (fiqh), the implementation of e-commerce business transactions can besamed with al-sala>m transactions in the way of payment and delivery of commodities which serve as theobject of the transaction. Transactions in e-commerce over the Internet can be aligned with the principlesof the existing transaction in the transaction al-salam, especially relating to the parties involved in thetransaction, the consensus statement and transaction through a transaction object. Based on thesestudies, the commercial transactions over the Internet is allowed as long as meet the principles of thecontract (‘aqad) in Islam, namely: (1) the parties involved in implementing the contract with proves goodand sincerity; (2) the process of conveying statements of the consensus between party is clear and notconflicting with shar’i; and (3) the object of transactions (goods or services) is something that is halal.
6
Ulum, Khozainul. "MENELISIK HUKUM JUAL BELI KREDIT MELALUI KAJIAN TAFSIR AL-QURAN." JES (Jurnal Ekonomi Syariah) 2, no. 1 (September 4, 2017): 69–79. http://dx.doi.org/10.30736/jes.v2i1.28.
Full textAbstract:
In fulfilling the needs, human beings tend to do various ways and always looking for ease. In the context of the fulfillment of economic needs, for example, not everyone can get easy access to be able to get the needs. The purchasing power of each person always refers to the stability of the amount of income earned every day or every month. Therefore, it is not surprising that payment system in transaction of buying and selling that try to make easy for consumer to get what is wanted, that is credit payment. In Islam, payments in credit transactions are known as nasīah. This paper will trace the arguments of the Quran that are related to the payment of sale and purchase on credit. From the Quranic interpretation of sura al-Baqarah verse 282 and 283 above with respect to the transaction on credit, it can be summarized as follows. First, the transaction on credit in Islam is not forbidden and not makruh. In other words, it is allowed even though the price of goods sold in credit is more expensive than the price in cash. Second, in a transaction on credit, it is ordered to make record and witness to the requierments and conditions of the transaction. The purpose of these records and testimony is to safeguard the rights of each transactor and to avoid disputes in the future. In this case, ulama have difference on the form of such recording and testimonies. One side believes that the order is obligatory (wajib), and the other side thinks it sunnah. According to me, after seeing the purpose of record and testimony of the above transactions, the record and testimony in the transaction is wajib.Third, transaction made in cash (yadan bi yadin), according to the author, is also required to record and testimony. This is a form of caution, because at the moment there are many disputes in transactions that arise in the community, even though they have done the recording and testimony. Fourth, note of treaty and the receipts included in each transaction at the present have an important meaning to safeguard the rights and obligations of each party conducting the transaction. Moreover, note of treaty and receipt are a valid and concrete evidence explaining the truth of the transaction.
7
Wei, Kangning, Yuzhu Li, Yong Zha, and Jing Ma. "Trust, risk and transaction intention in consumer-to-consumer e-marketplaces." Industrial Management & Data Systems 119, no. 2 (March 11, 2019): 331–50. http://dx.doi.org/10.1108/imds-10-2017-0489.
Full textAbstract:
Purpose The purpose of this paper is to compare the relative impacts of trust and risk on individual’s transaction intention in consumer-to-consumer (C2C) e-marketplaces from both the buyers’ and the sellers’ perspectives. Design/methodology/approach Two surveys were used to collect data regarding buyers’ and sellers’ perceptions and transaction intentions at a typical C2C e-marketplace. Partial least squares was used to analyze the data. A complementary qualitative study was conducted to triangulate the results from the quantitative study. Findings Institution-based trust (IBT) exerts a stronger influence on transaction intentions for buyers than for sellers. Sellers perceive a stronger impact of trust in intermediary (TII) than buyers on transaction intentions. The impacts of perceived risk in transactions are not different between buyers and sellers. Furthermore, IBT mediates the impacts of TII and perceived risk on transaction intentions for buyers. Research limitations/implications The results indicate that the impacts of trust and risk on transaction intention in e-marketplaces do differ between buyers and sellers. This suggests a need to further investigate the buyer–seller difference in online transactions. Practical implications Intermediaries need to focus on different types of trust-building mechanisms when attracting buyers and sellers to make transactions in the e-marketplace. Originality/value C2C e-marketplaces cannot survive without participation from both buyers and sellers. Most prior research is conducted from the buyers’ perspective. This research sets a starting point for future research to further explore the differences between buyers’ and sellers’ behavior in C2C e-commerce environments.
8
Iradianty, Aldilla. "Digital Payment: Perspektif Gender dalam Pemilihan Jasa Pembayaran Digital." JBMI (Jurnal Bisnis, Manajemen, dan Informatika) 18, no. 1 (June 20, 2021): 34–45. http://dx.doi.org/10.26487/jbmi.v18i1.13409.
Full textAbstract:
In today's digital era buyers and sellers are using digital payment applications with non-cash payment transactions, in this transaction, there are other parties involved, namely, digital payment providers, where the digital payment provider from the buyer will continue the transaction to the financial network used by the seller. quickly, safely and cheaply, and in real-time, so that immediately the buyer and seller know whether the transaction was successful or not because they are using their smartphone devices. Gender differences, between men and women, can lead to differences in terms of spending with transactions through digital payments, therefore this study will look at whether there are differences between men and women in terms of using digital payments. The research approach used is quantitative research with the help of a questionnaire. A total of 104 users were involved in this study to be asked for information about experiences in using various payments provided by four popular digital payment providers in Indonesia, namely Gopay, Ovo, LinkAja, and Dana. For data analysis, this study uses a different test analysis for each sample, and the results show that there is no difference in the use of digital payments seen from a gender perspective.
9
Goel, Manisha. "Management of Transaction Exposure." International Journal of Service Science, Management, Engineering, and Technology 3, no. 1 (January 2012): 37–54. http://dx.doi.org/10.4018/jssmet.2012010103.
Full textAbstract:
In an era of globalization, thousands of transactions of international trade take place among companies of different countries. But the profitability of these transactions can be completely wiped out by adverse movements in the exchange rate during this time gap. Transaction exposure is a measure of effect of exchange rate fluctuations on these transactions. Unmanaged transaction exposure can paralyze not only financial position but also competitive position of companies in market. The present study portrays transaction exposure management as practiced by various multinational companies in India. And compares management of transaction exposure by banking and non-banking and foreign and Indian MNCs. The effect of various factors on their management policy is also investigated. The results of the study evidence that the majority of firms make efforts to measure their transaction exposure. There is no significant effect of level of transaction exposure on estimation policy and decision to develop separate management system for management of transaction exposure of companies. Significant difference exists between management policies of companies of different sectors toward management of their transaction exposure. Companies are actively using various hedging strategies for managing their transaction exposure.
10
Brink, Sophia. "The effect of the new revenue standard on client loyalty programmes." Journal of Economic and Financial Sciences 7, no. 2 (July 31, 2014): 393–414. http://dx.doi.org/10.4102/jef.v7i2.147.
Full textAbstract:
The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. On 1 July 2007 the IASB issued IFRIC 13 to give specific guidance to suppliers on the accounting treatment of client loyalty programme transactions. In the process of compiling a new revenue standard, the International Accounting Standard Board published Exposure Draft ED/2011/6 Revenue from Contracts with Customers on 14 November 2011 to supersede virtually all existing revenue standards and interpretations under IFRS, including IFRIC 13. Although the effective date of the new revenue standard is 1 January 2017, in view of the nature of a client loyalty programme transaction it would be prudent for suppliers to start collecting data immediately for the retrospective application. Given the time limit and the minimal specific reference to client loyalty programme transactions in the proposed new model, the main aim of the research was to investigate the proposed new model’s impact on the accounting treatment of client loyalty programme transactions. The similarities and differences between the guidelines in IFRIC 13 and those of the proposed new model as well as the specific paragraphs in the proposed new model that are applicable to client loyalty programme transactions were considered. A specific recognition difference and a presentation difference has been identified between the accounting treatment of a client loyalty programme transaction under IFRIC 13 and that of the proposed new model.
11
Martins, Franco Müller, Jacques Trienekens, and Onno Omta. "Differences in quality governance: the case of the Brazilian pork chain." British Food Journal 119, no. 12 (December 4, 2017): 2837–50. http://dx.doi.org/10.1108/bfj-09-2016-0418.
Full textAbstract:
Purpose The purpose of this paper is to analyze the relationships between coordination mechanisms (CMs) and quality requirements used to support transactions in the Brazilian pork chain. Design/methodology/approach Based on the transaction cost economics theory, the paper focuses on the alignment between CMs and quality requirements. The results were obtained by means of interviews (n=41) with public and private actors, including the main companies and other stakeholders in the Brazilian pork sector. The research addresses regulations, requirements of customers and supporting CMs used in different transaction contexts. Findings In the Brazilian pork sector, five transaction contexts can be distinguished: spot market, mini integration, singular cooperative, central cooperative and investor-owned firm. The chain actors apply different CMs to support a set of quality requirements which presents little diversity. The main quality requirements are driven by baseline public regulations. Besides, there are, in particular international, customers with more specific requirements. To support transactions, chain actors use different contracts in terms of resource allocation and price incentives. Originality/value Literature assumes alignment between governance structures (GSs) and quality standards. This paper further investigates this assumption by analyzing the relationships between CMs (underlying GSs) and quality requirements (underlying quality standards). The research findings show that similar quality requirements may well be supported by different CMs. It further gives indications on why different CMs are used to support a homogeneous set of requirements.
12
Ni, Xue. "Research on the Legal Protection of Consumer Rights on Mobile Internet." Advanced Materials Research 926-930 (May 2014): 2622–25. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.2622.
Full textAbstract:
With the rapid development of Internet technology, network transactions are in increasing breadth and depth. Online trading market transactions as a new way to bring great economic benefits to society, but also to enter into the market for traditional legal face great challenges. Network of consumer protection in the transaction there is no protection of personal privacy, personal property, security risks, right, fair trading rights (the main form of contract) damages, rights have been infringed. In this paper, comparative research methods, introduced online trading, online trading, e-commerce and the difference between the three links to the special nature of the transaction through the network analysis and network transaction concrete manifestation of consumers 'interests to explore our network Trading in consumer protection are the main problems facing the proposed line with China's national conditions and consumer rights protection network transactions legislative proposals.
13
Mohamed, Asghaiyer. "Network load traffic on MySQL atomic transaction database." Bulletin of Social Informatics Theory and Application 4, no. 1 (April 23, 2020): 35–39. http://dx.doi.org/10.31763/businta.v4i1.188.
Full textAbstract:
Internet technology is developing very rapidly especially on the database system. Today's database has led to data that cannot be processed into the traditional way that we call big data. Some data stored on the server requires a way for the data to be valid and intact for that transaction mechanism appears on RDBMS which ensures that the data stored will become a unified whole as in customer account data, withdrawal of money at ATMs, e-transactions -commerce and so on.
Of course the use of transactions in a database by not using Atomic transactions has a difference in terms of traffic on the network. This research appears by analyzing network traffic or density from a database that uses transactions and not to users who access them. This research method uses a questionnaire method by distributing questionnaires quantitatively to 300 respondents. The results of the study of approximately 300 respondents, researchers get the results that the use of transactions in databases and databases without transactions after being accessed by 300 people, the densest network is a network owned by a system that uses transaction features, this is because there is a slight increase of about 13% of traffic when compared to a network without transactions. This statement shows that two-way communication from a database that has the transaction provides feedback to the user so that the data is reliable as an indicator that the data has been stored safely. Further research can be done by finding other information or a study of big data using the atomic transaction model.
14
Fu, Zhengtang, Peiwu Dong, Siyao Li, and Yanbing Ju. "An intelligent cross-border transaction system based on consortium blockchain: A case study in Shenzhen, China." PLOS ONE 16, no. 6 (June 9, 2021): e0252489. http://dx.doi.org/10.1371/journal.pone.0252489.
Full textAbstract:
Cross-border transactions have been more and more popular around the world. However, the current cross-border transactions still have risks and challenges, e.g., differences in regulation policies and unbalanced profits of banks. To address this critical issue, we construct a new framework for the transaction system with the support of blockchain technology. In this paper, we propose a new consortium blockchain system, namely asymmetric consortium blockchain (ACB), to ensure the implementation of cross-border transactions. Different from traditional consortium blockchain, the new blockchain system could support the supernode to regulate all the transactions timely. Furthermore, the new smart contract is designed to lower the opportunity loss for each node and make the profits allocation system fairer. In the end, the numerical experiments were carried out based on the transactions of Shenzhen and Hong Kong. The results show that the proposed ACB system is efficient to make the profit allocation fairer for the participants and keep intelligent for the new cross-border transaction system.
15
Dankwa, E. V. O. "The End of Pledges in Ghana?" Journal of African Law 33, no. 2 (1989): 185–91. http://dx.doi.org/10.1017/s0021855300008123.
Full textAbstract:
A pledge is a customary law transaction where the pledgor (borrower) surrenders possession of his property to the pledgee (creditor) “to hold and use until the debt due is paid, an article borrowed is returned or replaced, or obligation is discharged”. Like other customary transactions, pledges have not remained static: social and economic changes in Ghana as well as statutory intervention (which in itself is generally the result of such changes) have contributed to their development. In some respects, pledges are similar to the common law transaction known as mortgages but there are essential differences between the two. However, now the same law would seem to govern both transactions because by virtue of the Mortgages (Amendment) Decree, 1979 (A.F.R.C.D. 37):Every customary loan transaction in respect of which any farm-land is given
16
Morris, M. A., E. L. Wilkins, M. Galazoula, S. D. Clark, and M. Birkin. "Assessing diet in a university student population: a longitudinal food card transaction data approach." British Journal of Nutrition 123, no. 12 (March 5, 2020): 1406–14. http://dx.doi.org/10.1017/s0007114520000823.
Full textAbstract:
AbstractStarting university is an important time with respect to dietary changes. This study reports a novel approach to assessing student diet by utilising student-level food transaction data to explore dietary patterns. First-year students living in catered accommodation at the University of Leeds (UK) received pre-credited food cards for use in university catering facilities. Food card transaction data were obtained for semester 1, 2016 and linked with student age and sex. k-Means cluster analysis was applied to the transaction data to identify clusters of food purchasing behaviours. Differences in demographic and behavioural characteristics across clusters were examined using χ2 tests. The semester was divided into three time periods to explore longitudinal changes in purchasing patterns. Seven dietary clusters were identified: ‘Vegetarian’, ‘Omnivores’, ‘Dieters’, ‘Dish of the Day’, ‘Grab-and-Go’, ‘Carb Lovers’ and ‘Snackers’. There were statistically significant differences in sex (P < 0·001), with women dominating the Vegetarian and Dieters, age (P = 0·003), with over 20s representing a high proportion of the Omnivores and time of day of transactions (P < 0·001), with Dieters and Snackers purchasing least at breakfast. Many students (n 474, 60·4 %) changed dietary cluster across the semester. This study demonstrates that transactional data present a feasible method for dietary assessment, collecting detailed dietary information over time and at scale, while eliminating participant burden and possible bias from self-selection, observation and attrition. It revealed that student diets are complex and that simplistic measures of diet, focusing on narrow food groups in isolation, are unlikely to adequately capture dietary behaviours.
17
Wijaya, Debora Kezia, and Christine S. T. Kansil. "EFEKTIVITAS PERATURAN OTORITAS JASA KEUANGAN NOMOR 9/ POJK.04/2015 TAHUN 2015 TENTANG PEDOMAN TRANSAKSI REPURCHASE AGREEMENT BAGI LEMBAGA JASA KEUANGAN (STUDI KASUS TRANSAKSI REPO SAHAM BENNY TJOKROSAPUTRO TAHUN 2016)." Jurnal Hukum Adigama 2, no. 1 (August 23, 2019): 432. http://dx.doi.org/10.24912/adigama.v2i1.5247.
Full textAbstract:
Effectiveness is a situation that shows how the achievement of something with both time and good result. Effectiveness of government regulation means that the regulators have succeed implementing and applying the regulation in society. The effectiveness of government regulation is also apparent from whether the objective of the regulation is sufficient or not. The Financial Services Authority has made the Repurchase Agreement Transaction Regulation in 2015, which known as Financial Services Authority Regulation Num. 9/POJK.04/2015 Concerning Guideline of Repurchase Agreement Transaction for Financial Services Institution. Repurchase Agreement Transaction hereinafter referred to as Repo Transaction is a contract of selling or buying Securities with a commitment to sell or buy them back at the appointed time and price. The Repo Transaction is one of transaction in Indonesia’s Capital Market. Repo Transactions are essentially type of transactions that can be considered as selling and buying Securities, but actually Repo Transaction is not same as selling and buying Securities in general. Differences between Repo Transaction and selling and buying Securities also seen in the effect of the Repo Transaction itself, each Repo Transaction shall result in a change of ownership of Securities. There had been a dispute in 2016 related to Repo Transaction between Benny Tjokrosaputro and an Investment Bank Goldman Sachs International, in his accusation Benny contends the transaction between Goldman and Platinum committed an illegal action of Repo Transaction, and it’s a tort. It is expected that this regulation can provide protection and legal standing related to Repo Transaction in Indonesia.
18
Nigrini, Mark J., and Steven J. Miller. "Data Diagnostics Using Second-Order Tests of Benford's Law." AUDITING: A Journal of Practice & Theory 28, no. 2 (November 1, 2009): 305–24. http://dx.doi.org/10.2308/aud.2009.28.2.305.
Full textAbstract:
SUMMARY: Auditors are required to use analytical procedures to identify the existence of unusual transactions, events, and trends. Benford's Law gives the expected patterns of the digits in numerical data, and has been advocated as a test for the authenticity and reliability of transaction level accounting data. This paper describes a new second-order test that calculates the digit frequencies of the differences between the ordered (ranked) values in a data set. These digit frequencies approximate the frequencies of Benford's Law for most data sets. The second-order test is applied to four sets of transactional data. The second-order test detected errors in data downloads, rounded data, data generated by statistical procedures, and the inaccurate ordering of data. The test can be applied to any data set and nonconformity usually signals an unusual issue related to data integrity that might not have been easily detectable using traditional analytical procedures.
19
De Schepper, Steven, Elvira Haezendonck, and Michaël Dooms. "Transaction cost analysis of public infrastructure delivery." International Journal of Managing Projects in Business 8, no. 3 (June 1, 2015): 441–56. http://dx.doi.org/10.1108/ijmpb-10-2014-0075.
Full textAbstract:
Purpose – The purpose of this paper is to offer a systematic assessment of the magnitude of transaction costs of public infrastructure delivery, based on the three attributes of transaction costs, being the asset specificity, uncertainty and frequency of a transaction. Design/methodology/approach – Non-parametric tests were used to test the transaction cost differences between different procurement types. Findings – The authors find empirical support, based on a sample of 172 public infrastructure projects in Belgium, that construction firms make higher relation specific investments to their transaction partners under a public-private partnership (PPP) than a under a traditional public procurement (TPP). In addition, the authors found that PPP transactions are burdened by a greater uncertainty and a less mature market than TPP transactions. Research limitations/implications – Given the complexity of this research, the scope is limited to: a strict distinction between two procurement types, one geographical area, a limited time scope and a focus on the private sector. Hence, the authors suggest that further research broadens the scope of either one of these aspects in order to get a better understanding of the total transaction cost burden of the public infrastructure market. Practical implications – This study offers policy makers form a better understanding of the transaction cost implications when evaluating different procurement types. Originality/value – This paper serves as one of the first systematic comparative analyses of the magnitude and determinants of transaction costs for the delivery of public infrastructure.
20
Asiah, Siti Nur, and Harry Roestiono. "Analisa Transaksi Spot, Forward dan Swap Sebagai Alat Pengendalian Risiko." Jurnal Ilmiah Manajemen Kesatuan 6, no. 3 (December 29, 2018): 139–46. http://dx.doi.org/10.37641/jimkes.v6i3.295.
Full textAbstract:
Risk control is an important step and determines overall risk management. The known risks and their potential consequences must be managed appropriately, effectively, and accordingly company. Risk control is also necessary when foreign exchange transactions are due to currency fluctuations and foreign exchange differences. The exchange rate difference can be obtained from spot, forward and swap transactions we get from spot, forward and swap transactions. The purpose of this research is as follows: 1. To know the procedure of Spot, Forward and Swap foreign exchange transaction at X bank,2. To know the risk control in foreign currency transactions at X bank, 3. To know the analysis of spot, forward and swap transactions as risk control tools at X bank. The research method used in this research is Research Methods Quantitative Descriptive Analysis. With this method facilitate the author in analyzing data from the results described by the author.The results show: spot transactions, certainly will avoid the risk of exchange rate fluctuations because the bank will directly benefit from the spot transactions. And using forward and swap transactions must still be done because to avoid the risk of unexpected exchange rate fluctuations, although there are some larger transactions than forward and swap contracts but negotiations can be done together.
Keywords: spot, forward, swap, risk control
21
Geronimo, Rusell. "Taxation of Islamic banking transactions." Bratislava Law Review 2, no. 2 (December 31, 2018): 79–90. http://dx.doi.org/10.46282/blr.2018.2.2.110.
Full textAbstract:
The paper examines the juridical character of eight common Islamic banking transactions: murabahah, tawarruq, ijarah, istisna, salam, musharakah or mudaraba, sukuk, and takaful. It then compares each Islamic banking product with an equivalent conventional banking product, examines their differences in terms of transaction design, and shows whether these contractual differences result in differential tax treatment.
22
Isaac, Joe. "Collective Bargaining under Trade Practices Law." Economic and Labour Relations Review 19, no. 1 (November 2008): 39–56. http://dx.doi.org/10.1177/103530460801900104.
Full textAbstract:
The Howard Government, supported by the Labor Opposition, legislated in 2007 to enable small businesses to engage in collective bargaining with large businesses under the Trade Practices Act. The object of the legislation is to facilitate greater equality in the bargaining power of the parties. Except where the small business sells goods/commodities rather than a service, a person who is ‘employed’ and the business that provides a ‘service’ are both effectively involved in the sale of labour or in the performance of work in the labour market. However, the legal concepts and procedures relating to collective bargaining in these two types of labour transactions are different. One, the ‘employment’ of persons, is placed in the category of workplace relations operating through labour law; the other, the ‘sale of services', is viewed as a commercial transaction, dealt with through commercial law. This paper considers the question of whether there are sufficiently significant differences between these labour/service transactions as to justify the application of two separate sets of laws to deal with them — one to cover transactions between employers and employees, and the other to cover transactions between small and large businesses. A case study will be used to illustrate the involved and unsatisfactory approach of the commercial law route in determining what is in essence a labour transaction rather than a commodity transaction.
23
Wallston, Barbara Strudler, Kathleen V. Hoover-Dempsey, Jane S. Brissie, and Patricia Rozee-Koker. "Gatekeeping Transactions: Women's Resource Acquisition and Mental Health in the Workplace." Psychology of Women Quarterly 13, no. 2 (June 1989): 205–22. http://dx.doi.org/10.1111/j.1471-6402.1989.tb00997.x.
Full textAbstract:
This research explored gatekeeping transactions of professional women in selected occupational fields. Subjects were asked to keep daily records on strategies they used to gain needed resources from other people in their workplace. Characteristics of gatekeeping transactions were studied as potential stressors that might affect specific indicators of mental health. Results suggest that differences in levels of job satisfaction and substance use can be predicted by specific characteristics of gatekeeping transactions, such as total number of transactions, number of strategies used per transaction, negativity of transactions, and gender and role status of gatekeeper. Patterns of influence strategies used by the subjects are discussed, as are implications for future research on gatekeeping transactions in relation to professional women's mental health and job satisfaction.
24
Masnita, Yolanda, Mangku Rasyawal, and Husna Leila Yusran. "Halal Transaction: Implication For Digital Retail By Using Financial Technology." Jurnal Ilmiah Ekonomi Islam 7, no. 1 (March 1, 2021): 16. http://dx.doi.org/10.29040/jiei.v7i1.1492.
Full textAbstract:
Digital transaction is an important marketing discipline concept, for companies and consumers. The purpose of this conceptual article is to investigate the application of halal in online trading transactions that use payments with financial technology - Fintech. This article is based on a review of literature based on Islamic sharia and marketing literature which provides a discussion of online transactions and fintech as a way to develop understanding of Muslim business. It was concluded that buying and selling is a halal activity as long as it meets the shariah requirements. The difference between online business and offline business in Islam is the transaction process (contract). Online transactions are permissible according to Islam as long as they do not contain elements that can damage them such as usury, tyranny, fraud, fraud and the like and fulfill the terms and conditions of the sale and purchase. Included in the completion of the transaction that is payment using fintech becomes halal, as long as according to Islamic shariah guidance. The practical implications of this research for companies that use online transactions, it is important to expand the concept of halal in the direction of payment. Effective alignment is required between halal policies, payment strategies and the buying process. Companies that use online transactions can develop in three stages, from seeing halal compliance as an opportunity, making a halal payment system, to making the whole buying and selling process halal certified
25
Bogicevic, Jasmina, Ljiljana Dmitrovic-Saponja, and Marija Pantelic. "Foreign exchange transaction exposure of enterprises in Serbia." Ekonomski anali 61, no. 209 (2016): 161–77. http://dx.doi.org/10.2298/eka1609161b.
Full textAbstract:
Enterprises involved in international business face transaction exposure to foreign exchange risk. This type of exposure occurs when an enterprise trades, borrows, or l?nds in foreign currency. Transaction exposure has a direct effect on an enterprise?s financial position and profitability. It is one of the three forms of exposure to exchange rate fluctuations, the other two being translation exposure and operating exposure. The aim of this paper is to assess the transaction exposure of enterprises in Serbia operating internationally. In addition to identifying and measuring transaction exposure, this paper explores the practical importance that enterprises in Serbia attach to management of this type of foreign exchange risk. We do not find significant differences between domestic and foreign enterprises in their choice of the type of foreign exchange risk exposure to manage. Although transaction exposure is the most managed type of foreign exchange risk, research has shown that, compared to foreign businesses, Serbian enterprises do not use sufficient protective measures to minimize the negative impact of this type of exposure on their cash flows and profitability. We expected that there would be a statistically significant dependence between the volume of enterprises? foreign currency transactions and the level of applied transaction exposure management practices. However, the results of our research, based on a sample of enterprises in Serbia operating internationally, show that transaction exposure management practices can be influenced by factors other than the level of an enterprise?s foreign currency transactions, such as the enterprise?s country of origin.
26
BALAKIN, Il'ya A. "Influence of factors on the activity of financial and strategic buyers in leveraged buyouts." Finance and Credit 27, no. 4 (April 29, 2021): 913–33. http://dx.doi.org/10.24891/fc.27.4.913.
Full textAbstract:
Subject. This article examines the influence of factors on the activity of financial investors and strategic buyers in leveraged buyout transactions. Objectives. The article aims to clarify the dependence of the behavior of financial investors and strategic buyers on changes in various market conditions. Methods. For the study, I used a correlation analysis, logistic regression, comparison, and the abstract-logical and monographic methods. Results. The article identifies and describes differences in the behavior of the main types of buyers of debt financing transactions. Based on an analysis of leveraged buyout transactions in the euro area between 2002 and 2020, the article assesses the dependence of the relative contribution of financial investors and strategic buyers to the overall flow of transactions on the terms of debt and equity markets. Transaction-level analysis shows that differences in the behavior of financial investors and strategic buyers are due to differences in their propensity to make transactions in different market conditions and differences in adjustments to the volume of transactions they make, but are independent of the takeover premium they pay. Relevance. The results of the study contribute to a better understanding of the behavior of each type of buyout buyer, depending on changing market conditions.
27
TOKAREVA, E. N. "TAX IMPLICATIONS OF CONTRACTUAL OBLIGATIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 9 (2020): 66–70. http://dx.doi.org/10.36871/ek.up.p.r.2020.09.02.013.
Full textAbstract:
The article covers the issues of tax consequences of civil law transactions in the light of the application of Article 54.1 of the Tax Code of the Russian Federation. The difference between the concepts of transaction and financial and economic transaction is considered. Recommendations are given on the taxpayer's work at the stage of the draft contract and its execution, on the formation of an evidence base for passing tax control measures at the proper level with minimal risks of additional charges, fines and penalties.
28
Jamieson, Brian A., and Wendy A. Rogers. "Age-Related Differences in the Acquisition, Transfer, and Retention of Using an Automatic Teller Machine." Proceedings of the Human Factors and Ergonomics Society Annual Meeting 42, no. 2 (October 1998): 156–60. http://dx.doi.org/10.1177/154193129804200203.
Full textAbstract:
The present study trained older and younger adults to use a simulated automatic teller machine. Training consisted of practice on transactions with immediate, substantial feedback provided by the experimenter. Both younger and older adults' performance improved with practice on the task. Performance declined when participants had to transfer to related transaction types on a different version of the simulator. After a one month retention interval, no significant declines in performance were detected for the transfer task. Older adults were shown to have achieved higher levels of performance than seen in related types of studies, and were able to transfer and retain performance ability.
29
Harisno, Harisno, and Tri Pujadi. "E-BUSINESS DAN E-COMMERCE SEBAGAI TREND TAKTIK BARU PERUSAHAAN." CommIT (Communication and Information Technology) Journal 3, no. 2 (October 31, 2009): 66. http://dx.doi.org/10.21512/commit.v3i2.516.
Full textAbstract:
Nowadays, the technology rapidly develops. Renewable trend, some companies use Internet-based applications to support product marketing. Not only on promotion activities in order to display the products known by their customers, even some companies use this technology to support transactions, such as selling products to consumers. At present various ways of Internet-based transactions are often found as E-Payment, E-Transaction, E-Money and others, which aims to serve the entire world. E-Commerce is part of the E-Business is used by many corporations and individuals. This research introduced a method of marketing and Internet-based transactions. Examples include using a web blog. It also will discuss the differences between the E-Business with E-Commerce.Keywords: E-Business, E-Commerce, technology
30
Sunarya, Po Abas, Mohd Nasrun Mohd Nawi, and Sri Rahayu. "Analyze and Record a series of Purchase Transactions on Companies using Online Accounting Software." Aptisi Transactions on Management (ATM) 1, no. 1 (January 1, 2017): 38–43. http://dx.doi.org/10.33050/atm.v1i1.654.
Full textAbstract:
One of the financial activities in the company is to record a series of every purchase transaction which serves to record every fund issued by the company that creates liabilities or debts to the supplier. This is also equally important that must be considered with other recording activities because if the expenditure is not recorded properly there will be a fatal difference or error because this also involves the success of a company and will be needed when you want to report income and expenses of a company then from it must be careful in the process of recording and analyzing purchase transactions in the form of purchase offers and orders. Considering that these activities are very important for the success of the company, by using online accounting software can facilitate recording and analyzing a series of purchase transactions because they can be accessed anywhere and anytime with an internet connection, thus purchasing transaction reports can be monitored more easily and in the process of recording and analyzing purchase transactions the form of offers and bookings will work more effectively and efficiently.
Keywords: online accounting software, recording, offering and ordering purchases
31
Chan, Te-En, Ya-Hui Chan, and Shu-Ping Lin. "A causal model of the declaration intention of banks for suspected money-laundering transactions based on organizational commitment perspective." Journal of Money Laundering Control 23, no. 2 (April 10, 2020): 403–25. http://dx.doi.org/10.1108/jmlc-12-2019-0098.
Full textAbstract:
Purpose Anti-money laundering has attracted much global attention, driving banks to invest in the establishment of suspicious transaction report mechanisms for the declaration of suspicious transactions. However, very few studies discuss how to influence bank employees to proactively declare suspicious transactions. Therefore, the purpose of this study is to, based on an organizational commitment perspective, establish a causal model that can assist banks to identify key factors affecting the intention to declare suspicious transactions. Design/methodology/approach This study first summarized five factors – regulatory focus, organization climate, situational constraints, personality traits and role stress – and their composition constructs as the basis for measurements. An interview-based survey of nine Taiwanese banks was conducted. Then, this study adopted the decision-making trial and evaluation laboratory method to analyse the interplay between the five factors to identify the causal model and to explore the differences in the effects of the key factors, arising from the different organizational and job patterns, on the intention to declare suspicious transactions. Findings The results show that regulatory focus and organizational climate are the most important causal factors affecting employees’ intention to declare suspicious transactions, whereas role stress and personality traits are the most influenced effect factors. In addition, this study also confirmed that under different organizational and job patterns, the understanding of employees will change. Originality/value This paper provides insight into the interplay between the five factors based on an organizational commitment perspective. The findings can assist banks in managing and monitoring the implementation of the suspicious transaction report mechanism.
32
Sanvicente, Antonio Zoratto. "Determinantes dos Custos de Transação no Mercado de Ações no Brasil." Brazilian Review of Finance 10, no. 2 (June 26, 2012): 179. http://dx.doi.org/10.12660/rbfin.v10n2.2012.3536.
Full textAbstract:
The Lesmond (2005) method for estimating transactions costs, based on a limited-dependent variable model, is used in order to test for the significance of plausible explanations for cross sectional cost differences. Variables such as liquidity, volatility, firm size, quality of corporate governance and participation in ADR programs are considered, in addition to the possible impact of the 2008 crisis. Daily data for 1999-2009 are used, covering at least 250 securities each year. The average total transaction cost declined from 2.95% in 1999 to 1.22% in 2009. Stock volatility and quality of corporate governance appear to be the most relevant factors associated with the measure of transactions cost.
33
Freemark, Yonah. "Upzoning Chicago: Impacts of a Zoning Reform on Property Values and Housing Construction." Urban Affairs Review 56, no. 3 (January 29, 2019): 758–89. http://dx.doi.org/10.1177/1078087418824672.
Full textAbstract:
What are the local-level impacts of zoning change? I study recent Chicago upzonings that increased allowed densities and reduced parking requirements in a manner exogenous of development plans and neighborhood characteristics. To evaluate outcomes, I use difference-in-differences tests on property transaction prices and housing-unit construction permits. I detect significant, robust increases in values for transactions on parcels that received a boost in allowed building size. I also identify value increases for residential condominiums, indicating that upzoning increased prices of existing housing units. I find no impacts of the reforms, however, on the number of newly permitted dwellings over five years. As such, I demonstrate that the short-term, local-level impacts of upzoning are higher property prices but no additional new housing construction.
34
Trang, Thu, and Nguyen Van Su. "Difference of Gain and Loss on Currency Translation and Conversion." Journal La Bisecoman 1, no. 5 (January 30, 2021): 27–32. http://dx.doi.org/10.37899/journallabisecoman.v1i5.269.
Full textAbstract:
This article discusses the advantages and disadvantages of translation and conversion of currency. Foreign currency translation is the process of reporting financial information from one currency to another. Foreign currency transactions take place on the spot, forward, or swap markets. Currencies bought or sold on the spot generally have to be delivered as soon as possible, that is, within 2 working days. Foreign currency translation is carried out to prepare joint financial reports. Translation is simply a change in monetary units, just as a balance sheet expressed in British pounds is restated into its US dollar equivalent. No physical exchange takes place, and no related transaction occurs as if a conversion were made.
35
Trang, Thu, and Nguyen Van Su. "Difference of Gain and Loss on Currency Translation and Conversion." Journal La Bisecoman 1, no. 5 (January 30, 2021): 27–32. http://dx.doi.org/10.37899/journallabisecoman.v1i5.269.
Full textAbstract:
This article discusses the advantages and disadvantages of translation and conversion of currency. Foreign currency translation is the process of reporting financial information from one currency to another. Foreign currency transactions take place on the spot, forward, or swap markets. Currencies bought or sold on the spot generally have to be delivered as soon as possible, that is, within 2 working days. Foreign currency translation is carried out to prepare joint financial reports. Translation is simply a change in monetary units, just as a balance sheet expressed in British pounds is restated into its US dollar equivalent. No physical exchange takes place, and no related transaction occurs as if a conversion were made.
36
Howe, Carol D. "Users of Virtual Reference Are More Satisfied with the Service They Receive than the Providers of that Service Think They Are." Evidence Based Library and Information Practice 6, no. 2 (June 24, 2011): 36. http://dx.doi.org/10.18438/b8491g.
Full textAbstract:
Objective – To examine provider pessimism by comparing user and provider perception of the same instant messaging reference transaction.
Design – Instant messaging users and providers completed post-reference transaction surveys which were analyzed using the pair perception comparison method.
Setting – A large research university in the United States.
Subjects – Two hundred undergraduate journalism students (users of the instant messaging service) and 51 Master of Library Science (MLS) students enrolled in a reference services class (providers of the instant messaging service).
Methods – The authors created a research help webpage from which users could access the instant messaging service. Prior to service availability, providers received reference instruction and demonstrated reference aptitude through in-class activities. The authors briefed providers on the project and provided a wiki containing resources they might need during reference transactions. Providers worked in two-hour shifts, and two providers were available during each shift. The service was available for one week while potential users completed a journalism assignment. The authors asked both users and providers of the service to complete an online survey at the conclusion of the reference transaction. Users and providers completed different surveys, but both types included the following four elements: questions to aid in matching a user to a provider; questions about satisfaction with the service based on guidelines put forth by the Reference and User Services Association (RUSA); open-ended questions about the reference transaction; and questions regarding demographics, prior reference service usage, and knowledge of instant messaging. There were 55 valid reference transactions, and from those, the authors matched 26 pairs of user and provider surveys. The authors analyzed paired surveys to (a) compare the user’s perception of the reference transaction with the provider’s guess about the user’s perception and (b) compare the provider’s self-perception of the reference transaction with the provider’s guess about the user’s perception. The authors introduced the pair perception comparison method for the analysis using two-tailed paired t-tests and Wilcoxon signed-rank tests.
Main Results – Analysis of background information showed that users were younger on average than providers and used instant messaging more frequently. Even so, most users and providers felt comfortable with instant messaging.
When providers were asked to guess how satisfied overall they thought the user was with the reference transaction, they reported on average that the user was less satisfied than the user actually was. These results were statistically significant. The authors found no significant difference between the providers’ overall satisfaction with the service they provided and their guesses about the users’ overall satisfaction.
The authors also analyzed the matched pairs on 14 specific aspects of satisfaction gathered from surveys. When comparing the users’ satisfaction with the service they received and the providers’ guesses about the users’ satisfaction, the providers underestimated the users’ satisfaction on average for all 14 dimensions. The authors found statistically significant differences with regard to 7 of the 14 dimensions: tempo, ease of use, friendliness, understanding, accuracy, follow up, and spelling. When comparing the providers’ satisfaction with a given reference transaction and their guesses about the users’ satisfaction with the same reference transaction, the authors found significant differences for 3 of the 14 dimensions: interest, resource type, and accuracy.
Conclusion – This study has shown for instant messaging reference what other studies have shown for face-to-face reference—that provider pessimism exists. Whatever the environment, providers of reference tend to judge themselves more harshly than the people they are helping judge them. Based on a review of the literature, the authors further note that both expert and novice reference providers experience such pessimism. The authors are hopeful that providers will view these results as evidence of their own competence during instant messaging reference transactions.
The results of this study provide valuable information for training instant messaging providers. For example, the fact that providers thought users were less satisfied with the tempo of the reference transaction than they really were suggested to the authors that instant messaging providers need not be so concerned about giving a quick answer. An accurate answer is more desirable. In the same vein, providers thought that users were more concerned with spelling than they really were. Both of these cases, and others gleaned from the results, provide insight into what aspects of the reference transaction providers should spend their time and effort on.
Finally, the authors introduced the pair perception comparison method to compare feedback from matched pairs on individual reference transactions, a methodology not used in any earlier studies. They deemed this method to be an effective way to uncover biases and false assumptions.
37
Wijaya, Hendra. "Takyīf Fiqh Pembayaran Jasa Transportasi Online Menggunakan Uang Elektronik (Go-Pay dan OVO)." Nukhbatul 'Ulum 4, no. 2 (December 21, 2018): 125–48. http://dx.doi.org/10.36701/nukhbah.v4i2.46.
Full textAbstract:
This research explains differences of opinion among muamalah experts contemporary about takyif fiqh (deriving law) of transactions in the use of Gopay and OVO as a means of payment (electronic money) on online transportation services, where there are at least four disputed takyifs, namely al-ijārah alMausūfah Fi al-Żimmah, Wadīah, Qard ṣ , and Ṣ ṣ arf. The differences of takyif fiqh ṣ has implications for the differences of law consequences between legal and illegal transactions in using Go-pay and OVO, this research explained that it is more effective to derive the law according to the Ṣarf contract that is more appropriate than the other contracts, the substance of Go-pay and OVO top up process is the conversion of two similar currency between paper money to electric money. Because Ṣarf contract is the most appropriate form of contract in this transaction, the discount acquired by the consumer from the Go-Pay and OVO payment is considered ataya (gift) that is legal without any usury.
38
Ritonga, Irwan Taufiq. "Analysing the quality of accrual accounting implementation in indonesia local governments." Jurnal Akuntansi 22, no. 2 (August 29, 2018): 162. http://dx.doi.org/10.24912/ja.v22i2.345.
Full textAbstract:
The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to assess the quality of accrual accounting, which is based on the timeliness of transaction recognition. The quality of accrual accounting is assessed through five types of accrual transactions, which are converting assets to expenses transactions, accruing unpaid expenses transactions, accruing unpaid assets transactions, accruing uncollected revenues transactions, and converting liabilities to revenues transactions. This research is descriptive qualitative research because this research aims to provide facts about quality of accrual accounting implementation in Indonesia local government. The data used in this study is primary data in the form of questionnaires obtained directly from the respondents. The respondents of this study are people who have experience in preparing the local government financial statements. Results of this study are, first, the quality of accrual accounting implementation in Indonesia is low with the quality score of 48.57%. Second, there is no significant difference in the quality of accrual accounting implementation in local government with unqualified opinions and local government with qualified opinions. Third, there is no significant difference in the quality of accrual accounting implementation among types of local governments, namely regency local government, municipal local government, and provincial local government.
39
Keay, Andrew. "THE HARMONIZATION OF THE AVOIDANCE RULES IN EUROPEAN UNION INSOLVENCIES." International and Comparative Law Quarterly 66, no. 1 (November 16, 2016): 79–105. http://dx.doi.org/10.1017/s0020589316000518.
Full textAbstract:
AbstractCross-border transactions and resultant legal proceedings often cause problems. One major problem is knowing which law should govern the transaction and any legal proceedings. Cross-border insolvencies in the EU are subject to the European Regulation on Insolvency Proceedings (EIR) but this legislation does not determine which substantive insolvency law rules apply in a given insolvency. There are many differences in the insolvency rules applicable in the various EU Member States and this has caused concern in relation to the avoidance of transactions entered into by an insolvent prior to the opening of insolvency proceedings. In light of this, the paper examines options to address divergence between national avoidance rules. One option, harmonization, is analysed as well as its possible benefits and drawbacks.
40
Szulc, Piotr. "Best Practices in Real Estate Cross-border Transactions." Studia Prawa Publicznego, no. 1(29) (March 15, 2020): 153–61. http://dx.doi.org/10.14746/spp.2020.1.29.6.
Full textAbstract:
The article presents reflections on the best practices in real estate cross border transactions.Transactions on real estate markets have several aspects that make them highly complex, mostly due to their individual nature – each property is unique in terms of its location, structure and history. Cross-border transactions on the real estate market are becoming increasingly popular as the world becomes more globalized. The growing volume of this type of transaction presents a challenge for the modern real estate lawyer. It is impossible to create an exhaustive guide setting out all the hazards occurring in such transactions. This article addresses this difficult challenge by indicating the most important of them.It is essential and extremely helpful to enter into cooperation with a local counsel who will help us to explain the local specificity and who will take the legal differences into account. In addition, other helpful tools, such as a legal due diligence report or a title insurance Policy, should be carefully considered. One cannot forget about the importance of the local culture and customs, which may prove decisive at the crucial moment of the transaction. Finally, to be effective in working with cross-border clients, lawyers must have a good understanding of how people think and make decisions, and must possess good people skills. Respect for local customs and traditions, as well as understanding the local legal system while securing clients’ interests, is the key to a successful transaction.
41
Mulia, Dipa. "The Differences in Risk Perception between Millennials and Baby Boomers in Online Transactions." Jurnal Manajemen 23, no. 3 (September 27, 2019): 375. http://dx.doi.org/10.24912/jm.v23i3.570.
Full textAbstract:
This study aims to distinguish the risks perceived by the millennial generation and the risks perceived by baby boomer generations when transacting online. The number of samples used in this study was one hundred thirty-five respondents. Criteria for respondents are people who have done online transactions in the generation being studied. This study uses a discriminant analysis conducted by a study of three types of risk perceived by respondents, product risk, financial risk, and shipping risk. The result showed there are statistically significant differences in the risks perceived by the millennial generation and the baby boomer generation.
42
Chiu, Shuk Man, Kwong Wing Chau, and Yung Yau. "Market response to land auction events: a transaction volume approach." International Journal of Housing Markets and Analysis 8, no. 1 (March 2, 2015): 4–26. http://dx.doi.org/10.1108/ijhma-01-2014-0002.
Full textAbstract:
Purpose – The purpose of this paper is to investigate the response of transaction volume in Hong Kong’s housing market to public land auctions. Design/methodology/approach – An event study approach with the use of regression analyses was adopted for the empirical study. Findings – Fewer pre-event transactions in the secondary housing spot market come with greater dispersion in the pre-event forecasts of land auction outcomes. Unexpected auction outcomes were also found to minify the post-event transaction volume in the secondary housing spot market, with negative unexpected outcomes exerting a stronger downward force. Research limitations/implications – These findings are contrary to the empirical evidence commonly found in most financial literature on stock transaction volume around corporate earnings announcements with an assumption of negligible transaction costs. Imperfect market structure, differences in sellers’ and buyers’ characteristics and short-sale restriction may explain the disparity. Practical implications – Price in the secondary housing market is more sensitive to negative unexpected land auction outcomes. The analysis results of the current study attest that the impact exerted by the negative unexpected auction outcomes on transaction volume in the housing spot market is stronger than that of positive unexpected auction outcomes. Originality/value – Unlike price and return, transaction volume has not received substantial academic attention in property research. In particular, within the existing small body of transaction volume research, the impact of information events on trading activities has been largely ignored.
43
Nadliyah, Hadziqotun, and Dhevi Nayasari. "Settlement Of Civil Disputes Regarding Incompatibility Of Objects Of Online Purchase." Jurnal Independent 1, no. 2 (June 24, 2021): 13. http://dx.doi.org/10.30736/ji.v9i01.132.
Full textAbstract:
The thing to remember is that buying and selling online is on the principle is the same as the factual sale and purchase on generally. Consumer protection law related to sale transactions even buying online as we previously explained is no different with the applicable law in real buying and selling transactions. The difference is only in the use of internet facilities or means other telecommunications. The result is in buying and selling transactions online it is difficult to do execution or real action if there is a dispute or a criminal act of fraud. Deep cyber nature transactions electronically allows everyone either the seller not the buyer disguises or falsifies the identity inside every transaction or sale and purchase agreement. In the event that the business actor or seller is using an identity fake or gimmick in buying and selling online, then business actors can also be convicted based on Article 378 of the Book The Criminal Code (“KUHP”) on fraud and Article 28 paragraph (1) of the ITE Law on spreading fake news and misleading which results in consumer losses in Electronic Transactions.
44
Dwyer, F. Robert, and Sejo Oh. "A Transaction Cost Perspective on Vertical Contractual Structure and Interchannel Competitive Strategies." Journal of Marketing 52, no. 2 (April 1988): 21–34. http://dx.doi.org/10.1177/002224298805200202.
Full textAbstract:
Despite potent theory to contrast transactional governance in “markets and hierarchies,” the variety of extant channel systems strains this dichotomy. The authors examine three contractually integrated channel systems in the hardware industry: wholesale voluntary chains, dealer cooperatives, and independents. They extrapolate from a transaction cost perspective to frame hypothesized differences in decision making structures and competitive strategic postures across relational forms. Results from a sample survey of retail informants are generally supportive.
45
Chen, Haiqiang, Wenlan Qian, and Qiang Wen. "The Impact of the COVID-19 Pandemic on Consumption: Learning from High-Frequency Transaction Data." AEA Papers and Proceedings 111 (May 1, 2021): 307–11. http://dx.doi.org/10.1257/pandp.20211003.
Full textAbstract:
We use daily transaction data in 214 cities to study the impact of COVID-19 on consumption after China's outbreak in late January 2020. Based on difference-in-difference estimation, daily offline consumption--via bank card and mobile Quick Response code transactions--fell by 32 percent, or 18.57 million renminbi (RMB) per city, during the 12-week period. The effect is prevalent across cities and is more pronounced in the dining-and-entertainment and travel categories. We infer that China's offline consumption decreased by over 1.22 trillion RMB, or 1.2 percent of China's 2019 GDP, in the 3-month postoutbreak period.
46
Kosadi, Ferry, Wajib Ginting, and Vina Merliana. "Digital Receipts of Online Transactions in the Reconciliation Process and the Preparation of Financial Reports." Journal of Indonesian Economy and Business 36, no. 1 (January 20, 2021): 31. http://dx.doi.org/10.22146/jieb.59884.
Full textAbstract:
Introduction/Main Objectives: This research seeks to analyze the use of digital receipts and multi-platform e-commerces’ data integration and the influence they have on the process of reconciliation and the preparation of financial reports by micro, small, and medium-sized enterprises (MSMEs). Background Problems: The use of multi-platform online transactions requires the validation and conversion of the data, which can be an issue during the reconciliation process and the preparation of financial reports. The issue of the data’s integration is due to differences in the interfaces used for the multi-platform transactions and the MSMEs internal abilities. Novelty: The integration and treatment of online transactions via multi-platforms should an internal records or database for the MSMEs, the reconciliation process and preparing financial reports. Research Methods: This research uses a quantitative method with partial least squares structural equation modeling (PLS-SEM) analysis and descriptive analysis to reveal the reconciliation process and the conditions under which financial reports are prepared. Finding/Results: The problems of integrating data from various platforms into internal reports causes duplication of the internal reporting and a long reporting process and the chance of errors. The digital receipt is treated as proof of a manual transaction. Records’ duplication is a technical issue that causes delays in the processing time and reconciliation. None of the MSMEs have a machine-to-machine based (automized) reconciliation process. Conclusion: Transaction receipts from all the platforms affect the transactions’ recording, the reconciliation process, and the preparation of financial reports. Digital receipts provide high levels of confidence because of their completeness, accuracy, easiness, efficiency, simplicity, and suitability for use by MSMEs. The adoption of online sales and payments by MSMEs is highly effective, yet this has not been followed-up with the data’s integration into the reconciliation and accounting process for preparing financial reports.
47
Sauceda, John A., Edda I. Santiago-Rodriguez, Gaspar Zaragoza, Catherine E. Rivas, Luz Venegas, Sophia Zamudio-Haas, Luis Gutierrez-Mock, Sarah B. Bass, and Jae M. Sevelius. "Housing Stability and Transactional Sex among Spanish-Speaking and English-Speaking Transgender Women." Annals of LGBTQ Public and Population Health 2, no. 2 (June 1, 2021): 135–41. http://dx.doi.org/10.1891/lgbtq-2020-0013.
Full textAbstract:
There is evidence for a relationship between housing instability and transactional sex among transgender women. However, less is known about this relationship among monolingual Spanish-speaking transgender women. We compared Spanish- and English-speaking transgender women for differences in ever reporting transactional sex, and if perceived housing stability moderated these differences. Using a cross-sectional design, we surveyed 186 Spanish- and English-speaking transgender women in Philadelphia, Pennsylvania, and the San Francisco Bay Area, California. All variables in this study were from a brief demographic questionnaire in a larger parent study. Using a multivariate regression model for moderation, we tested whether the odds for reporting transactional sex were different between English and Spanish speakers, and whether housing stability moderated these odds. Overall, Spanish and English speakers reporting similar percentages of transactional sex (52.3–53.8%) and similar scores on the housing stability measure. In the moderation regression model, Spanish speakers had 7.9 times the adjusted odds of transaction sex, versus English speakers, but housing stability moderated the probability of transactional sex in the form of a crossover interaction. That is, lesser housing stability was associated with a higher probability of reporting transactional sex among Spanish speakers, yet greater housing stability was also associated with lower probability of reporting transactional sex. Housing stability evidenced both a risk and protective role for Spanish-speaking transgender women, which highlight the importance of this basic health need.
48
Szczepańska, Agnieszka. "Transport Accessibility in a Suburban Zone and Its Influence on the Local Real Estate Market: A Case Study of the Olsztyn Functional Urban Area (Poland)." Land 10, no. 5 (April 29, 2021): 465. http://dx.doi.org/10.3390/land10050465.
Full textAbstract:
The development of real estate markets in the vicinity of cities is linked with suburbanization processes. The migration of the population to suburban areas contributes to the growth of the residential property market (houses, apartments and construction plots). To minimize commuting costs, property buyers opt for locations that are situated close to the urban core. This article analyzes construction plots on the local real estate market in the Olsztyn Functional Urban Area, in terms of their temporal accessibility and demographic changes. Spatial variations in population distribution were analyzed with the use of the Gini index and geostatistical interpolation techniques. Spearman’s rank correlation coefficient was calculated to determine the relationships between the analyzed variables. The study revealed differences in the spatial distribution of the population and real estate transactions as well as strong correlations between average transaction price, number of transactions, commuting time and population. The highest number of transactions were observed in cadastral districts situated in the direct vicinity of Olsztyn’s administrative boundaries and the major transportation routes due to their high temporal accessibility.
49
Adriaenssens, Stef, and Jef Hendrickx. "Calculating Value Added of Prostitution with Multiple Data: A New Approach for Belgium." Public Finance Review 47, no. 1 (November 2, 2017): 58–86. http://dx.doi.org/10.1177/1091142117734173.
Full textAbstract:
Economic output implies that underground sectors such as prostitution are taken into account. This article presents an innovative methodology to measure turnover and added value in prostitution based on a combination of observational and Internet data. The method is applied to Belgium. Turnover is broken down in transactions and price per segment. The starting point is an observation-based measure of turnover in one locational and visible segment of the market: window prostitution. Fundamental differences between segments make linear generalizations from one segment invalid. Therefore, we estimate the relative size of transactions in other segments (such as brothels or escort) with Internet data. In combination with measures of average price per transaction, a consolidated estimate of turnover in prostitution in Belgium is measured. Estimates of nonresident production are based on data on sex workers’ country of origin. Several bootstrap replications allow for robustness checks of the delta-based standard errors.
50
Tahe, Mr Fitree, and Maria Ulfah Siregar. "Perbandingan Faktor-Faktor Yang Mempengaruhi Penggunaan Electronic-Know Your Customer (e-Kyc)." JISKA (Jurnal Informatika Sunan Kalijaga) 6, no. 3 (September 22, 2021): 189–200. http://dx.doi.org/10.14421/jiska.2021.6.3.189-200.
Full textAbstract:
There are many technological developments in banks, one of which is online transactions. To get these transactions, an account should be opened using the electronic know you customer (e-KYC) verification system at banks. This research wants to know the differences in the factors that influence behavioral intentions to use e-KYC to open a bank account for SCB (The Siam Commercial Bank) Thailand and Bank Mandiri Indonesia. This is quantitative research using a survey. We have prepared a questionnaire of 160 respondents: 80 for Bank Mandiri and 80 for SCB. The results indicate that the willingness to use electronic identity verification services influence by the availability of technology, the external impact of the network, safety awareness, perception of trust, and perception of security. The perception of security affects the perception of trust, and technical protection, also the transaction procedure does not affect the perception of trust.