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Article
Publication date: 1 September 2005

Angela L.J. Hwang and Robert E. Jensen

This paper explains the concepts of underhedging and overhedging in interest rate swaps and demonstrates how overhedged and underhedged swaps might be accounted for under…

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Abstract

This paper explains the concepts of underhedging and overhedging in interest rate swaps and demonstrates how overhedged and underhedged swaps might be accounted for under Statement of Financial Accounting Standards No. 133 (FAS 133) and international Accounting Standard No. 39. To illustrate, we use an interest rate swap with receive‐fixed, pay‐fixed swap leg foreign currency to explain the un derlying differences between overhedging and underhedging on foreign exchange risk. We further clarify that when both legs of an interest rate swap are specified with the same currency as in the situation of FAS 133 ‐ Example 5 beginning in Paragraph 131, accounting for overhedging or underhedging will be no different because there is no foreign exchange overhedging or underhedging risk that impacts swap valuation.

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Managerial Finance, vol. 31 no. 9
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 1 July 2002

Buagu Musazi, B.Anthony Billings and Angela L.J. Hwang

The replacement of the book-income adjustment (BIA) component of the corporate alternative minimum tax (AMT) formula with the adjusted current earnings (ACE) component in 1990…

Abstract

The replacement of the book-income adjustment (BIA) component of the corporate alternative minimum tax (AMT) formula with the adjusted current earnings (ACE) component in 1990 increased the effective tax rate on interest income from municipal bonds and lowered the yield on municipal bonds relative to taxable bonds. This study assesses the effects of the replacement of the BIA with the ACE on municipal bond holdings for a sample of 72 banks over the 1987–1993 period. Results show that banks that were likely to pay the AMT held significantly lower amounts of municipal bonds in the period following the enactment of the ACE adjustment than banks that were likely to pay the regular tax.

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Advances in Taxation
Type: Book
ISBN: 978-1-84950-158-3

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Book part
Publication date: 1 July 2002

Abstract

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Advances in Taxation
Type: Book
ISBN: 978-1-84950-158-3

Abstract

The COVID-19 pandemic and its related economic meltdown and social unrest severely challenged most countries, their societies, economies, organizations, and individual citizens. Focusing on both more and less successful country-specific initiatives to fight the pandemic and its multitude of related consequences, this chapter explores implications for leadership and effective action at the individual, organizational, and societal levels. As international management scholars and consultants, the authors document actions taken and their wide-ranging consequences in a diverse set of countries, including countries that have been more or less successful in fighting the pandemic, are geographically larger and smaller, are located in each region of the world, are economically advanced and economically developing, and that chose unique strategies versus strategies more similar to those of their neighbors. Cultural influences on leadership, strategy, and outcomes are described for 19 countries. Informed by a cross-cultural lens, the authors explore such urgent questions as: What is most important for leaders, scholars, and organizations to learn from critical, life-threatening, society-encompassing crises and grand challenges? How do leaders build and maintain trust? What types of communication are most effective at various stages of a crisis? How can we accelerate learning processes globally? How does cultural resilience emerge within rapidly changing environments of fear, shifting cultural norms, and profound challenges to core identity and meaning? This chapter invites readers and authors alike to learn from each other and to begin to discover novel and more successful approaches to tackling grand challenges. It is not definitive; we are all still learning.

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Advances in Global Leadership
Type: Book
ISBN: 978-1-80071-838-8

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Book part
Publication date: 24 June 2024

Ronald Paul Hill and Girish Ramani

There are multiple threats that cause consumers to be vulnerable in the marketplace, with poverty being a leading cause. Impoverishment often negatively impacts access to multiple…

Abstract

There are multiple threats that cause consumers to be vulnerable in the marketplace, with poverty being a leading cause. Impoverishment often negatively impacts access to multiple categories of goods and services that consumers require to experience a reasonable quality of life. While there is research that explores the underlying factors that lead to resource deficits and marketplace restrictions, as well as their physical and emotional outcomes, an understanding of what is necessary to survive and thrive across societies is more elusive. To this end, our chapter carefully examines the concept of consumption adequacy (CA), which historically captures consumer needs for food and potable water, socially acceptable clothing adapted to weather conditions, safe housing that provides for privacy needs of occupants, preventative and remedial health care, and opportunities to grow and advance through education and training. After briefly summarizing the extant literature, each is described in turn, and ways of empirically investigating them across societies are advanced. This chapter closes with both marketer and public policy implications.

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Book part
Publication date: 14 June 2023

Angela Graf, Thomas Hess, Lea Müller and Fabian Zimmer

Talking about smart cities also entails talking about new ways of mobility. Various concepts compete for reimagining future mobility, most prominently connected cars, robo taxis…

Abstract

Talking about smart cities also entails talking about new ways of mobility. Various concepts compete for reimagining future mobility, most prominently connected cars, robo taxis, and other forms of shared mobility. New digital technologies, changing customer requirements, but also new competitors are dynamically affecting previous market logics. To stay future-proof in this new world of mobility, the automotive sector, which is an important nucleus for developing such mobility solutions, is currently undergoing fundamental digital transformation processes. Established car manufacturers have to find their path to choose out of the many possibilities on the rise. Against this backdrop, they face the major challenge to find an answer to the question: Who are we and who do we want to be in the future? Therefore, we argue that organizations’ digital transformation is highly entangled with questions on organizational identity and discuss digital transformation as a potential identity threat for established organizations.

We begin this chapter by introducing the concept of organizational identity. Afterward, we will continue with applying it to the practical context of car manufacturers: After depicting the major trends of digitalization in the mobility and automotive sector, we will focus on the digital transformation processes of established automotive companies and discuss their impact on organizational identity. Empirical illustrations of the Volkswagen case depict our theoretical considerations.

We provide theoretical ideas for better understanding the impact of digital transformation on organizational identity, as well as suggestions for practitioners concerned with organizations’ digital transformation processes.

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Smart Cities and Digital Transformation: Empowering Communities, Limitless Innovation, Sustainable Development and the Next Generation
Type: Book
ISBN: 978-1-80455-995-6

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Article
Publication date: 7 December 2019

Luciano Cavalcante Siebert, José Francisco Bianchi Filho, Eunelson José da Silva Júnior, Eduardo Kazumi Yamakawa and Angela Catapan

This study aims to support electricity distribution companies on measuring and predicting customer satisfaction.

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Abstract

Purpose

This study aims to support electricity distribution companies on measuring and predicting customer satisfaction.

Design/methodology/approach

The developed methodology selects and applies machine learning techniques such as decision trees, support vector machines and ensemble learning to predict customer satisfaction from service data, power outage data and reliability indices.

Findings

The results on the predicted main indicator diverged only by 1.36 per cent of the results obtained by the survey with company customers.

Research limitations/implications

Social, economic and political conjunctures of the regional and national scenario can influence the indicators beyond the input variables considered in this paper.

Practical implications

Currently, the actions taken to increase customer satisfaction are based on the track record of a yearly survey; therefore, the methodology may assist in identifying disturbances on customer satisfaction, enabling decision-making to deal with it in a timely manner.

Originality/value

Development of an intelligent algorithm that can improve its performance with time. Understanding customer satisfaction may improve companies’ performance.

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Article
Publication date: 13 November 2017

Marina D’Agostini, Vilmar Antonio Gonçalves Tondolo, Maria Emília Camargo, Angela Isabel dos Santos Dullius, Rosana da Rosa Portella Tondolo and Suzana Leitão Russo

The purpose of this paper is to examine the relationship between sustainable operations practices (SOP) and performance.

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Abstract

Purpose

The purpose of this paper is to examine the relationship between sustainable operations practices (SOP) and performance.

Design/methodology/approach

This study was conducted through a systematic literature review followed by a meta-analysis of correlations.

Findings

In the results, 14 of the relationships examined showed a positive relationship and 12 the presence of moderators. The study findings indicate that contingency affects the relationship between SOPs and performance.

Research limitations/implications

The research presented in this paper is mainly limited to databases that were searched. Among the quantitative articles selected from the databases, many did not have the data needed to conduct the meta-analysis, which may have limited the results of this study.

Practical implications

Using the results of this study, practitioners can become aware of to the occurrence of moderating factors in the relationships, which can range from interference from other practices and variables to characteristics of the organization itself or the market in which organizations operate.

Originality/value

This study uses a multidimensional approach for both SOP and performance. This approach allowed a more complete and comprehensive result, showing how these SOPs influence the different categories of performance, expanding the understanding of the relationship between practices and performance.

Details

International Journal of Productivity and Performance Management, vol. 66 no. 8
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 11 August 2014

Shannon Cummins, James W. Peltier, John A. Schibrowsky and Alexander Nill

– The purpose of this article is to review the consumer behavior and social network theory literature related to the online and e-commerce context.

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Abstract

Purpose

The purpose of this article is to review the consumer behavior and social network theory literature related to the online and e-commerce context.

Design/methodology/approach

To conduct the review, the authors draw on a sample of 942 articles published from 1993 to 2012 addressing consumer behavior or social network issues in the online or social media context. The sample is analyzed by both era (incubation, expansion and explosion) and primary topic.

Findings

Eight categories of online consumer behavior research are described. In the order from largest to smallest, these are: cognitive issues, user-generated content, Internet demographics and segmentation, online usage, cross cultural, online communities and networks, strategic use and outcomes and consumer Internet search.

Originality/value

The literature has been summarized in each category and research opportunities have been offered for consumer behavior and social network scholars interested in exploring the online context.

Details

Journal of Research in Interactive Marketing, vol. 8 no. 3
Type: Research Article
ISSN: 2040-7122

Keywords

Available. Open Access. Open Access
Article
Publication date: 21 June 2024

Urooj Zulfiqar, Alhamzah F. Abbas, Attia Aman-Ullah and Waqas Mehmood

One of the issues currently being discussed around the globe, and especially in the tourism industry, is revisit intention. This study uses a bibliometric analysis strategy based…

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Abstract

Purpose

One of the issues currently being discussed around the globe, and especially in the tourism industry, is revisit intention. This study uses a bibliometric analysis strategy based on the Web of Science (WOS) database to examine the literature on revisit intention.

Design/methodology/approach

In this study, a sample of 482 articles was analyzed. The R programming language was used to process the data and graph the results.

Findings

The results found the occurrence of publications by year, publication source information and authors, journals, countries, institutions, thematic maps, current trends of topics in hospitality and tourism toward revisiting intention, and the most cited papers in revisit intention. This study highlights the importance of revisiting intention in the hospitality and tourism industry. The bibliometric analysis helps to set the research agenda on revisit intention.

Originality/value

To the best of the authors’ knowledge, this is the first study of its kind to present an empirical evaluation of revisit intention using inclusive mapping.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

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