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Comparison between Financial Theory and Cooperative Game Theory in Risk Capital Allocation

Seog, S. Hun; Shin, Sungwhee - In: Asia-Pacific Journal of Risk and Insurance 4 (2009) 1

We compare two prominent approaches to capital allocation in insurance firms. The financial theory approach includes … Merton and Perold (1993) and Myers and Read (2001). The cooperative game theory approach utilizes concepts such as the …

Persistent link: https://www.econbiz.de/10014585469

Inequality decomposition by population subgroups and income sources in Sri Lanka

De Silva, Indunil - In: Journal of Economic Studies 40 (2013) 1, pp. 4-21

Purpose – The purpose of this paper is to decompose inequality in Sri Lanka by population subgroups and income sources. Design/methodology/approach – The study is based on the latest Sri Lankan Household Income and Expenditure Survey. The study firstly sketches an inequality profile for Sri...

Persistent link: https://www.econbiz.de/10014863351

Pipeline Power: A Case Study of Strategic Network Investments

Hubert, Franz; Cobanli, Onur - In: Review of Network Economics 14 (2015) 2, pp. 75-110

Abstract We analyze the impact of three controversial pipeline projects on the power structure in the Eurasian network for natural gas. Two pipelines, “Nord Stream” and “South Stream,” allow Russian gas to bypass transit countries, Ukraine and Belarus. The third project, “Nabucco,”...

Persistent link: https://www.econbiz.de/10014618875

Scheduling Multi-Workflows Over Heterogeneous Virtual Machines With a Multi-Stage Dynamic Game-Theoretic Approach

Wu, Lei; Wang, Yuandou - In: International Journal of Web Services Research (IJWSR) 15 (2018) 4, pp. 82-96

Cloud computing, with dependable, consistent, pervasive, and inexpensive access to geographically distributed computational capabilities, is becoming an increasingly popular platform for the execution of scientific applications such as scientific workflows. Scheduling multiple workflows over...

Persistent link: https://www.econbiz.de/10012048782

Judicial Reform in China: From the Perspective of Legal Fee Arrangements

Yang, Xi; Qiao, Yue - In: Asian Journal of Law and Economics 10 (2019) 3

Abstract To achieve equality and justice is the main objective of China’s judicial reform. However, due to the scarcity of judicial resources in China, the cost of achieving equality and justice must be considered when designing the judicial system. Thus, how to balance equality, justice and...

Persistent link: https://www.econbiz.de/10014585218

Internal organisational factors influencing corporate social and ethical reporting : Beyond current theorising

Adams, Carol A. - In: Accounting, Auditing & Accountability Journal 15 (2002) 2, pp. 223-250

Prior empirical research into factors which are influential in determining the extent and nature of corporate social reporting has primarily been concerned with the impact of corporate characteristics (such as size and industry grouping) or general contextual factors (such as the social,...

Persistent link: https://www.econbiz.de/10014640916

A literary theory perspective on accounting : Towards heteroglossic accounting reports

Macintosh, Norman B.; Baker, C. Richard - In: Accounting, Auditing & Accountability Journal 15 (2002) 2, pp. 184-222

This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as … economic commodities and so available for analysis from the vantage point of semiotic linguistic theory. In doing so it takes … dominant genres of literary theory – expressive realism, the new criticism, structuralism, and deconstructionism – to …

Persistent link: https://www.econbiz.de/10014640922

Accounting/art and the emancipatory project: some reflections

Gallhofer, Sonja; Haslam, Jim - In: Accounting, Auditing & Accountability Journal 9 (1996) 5, pp. 23-44

If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to ethnocentrism, chronocentrism and dogmatism, we can potentially gain insights from the social and critical theoretical analysis of any phenomena, whatever be their location in time and...

Persistent link: https://www.econbiz.de/10014641569

Strong structuration theory and accounting information: an empirical study

Feeney, Orla; Pierce, Bernard - In: Accounting, Auditing & Accountability Journal 29 (2016) 7, pp. 1152-1176

) using Strong Structuration Theory. NPD is a complex social action involving a wide range of different actors and clusters of … actors. Strong Structuration Theory allows the authors to take a broad view of this social system in order to develop a … understanding of Stones’ Strong Structuration Theory at both an ontological and methodological level by operationalising Stones …

Persistent link: https://www.econbiz.de/10014642398

The role of identity and image in shaping management accounting change

Taylor, Lynda C.; Scapens, Robert W. - In: Accounting, Auditing & Accountability Journal 29 (2016) 6, pp. 1075-1099

Purpose – The purpose of this paper is to analyse the implementation of a new accounting system in the accounting department of a large retail company. The paper seeks to understand and explain how management accounting change can be shaped by the identity and image of particular groups in an...

Persistent link: https://www.econbiz.de/10014642626