This paper presents an overview of e-commerce with a focus on maritime industry. It describes potential influence of the established financial services industry in the evolution of a new business model, and summarizes e-commerce motivated alliances, mergers, and partnerships in the industry. Given the formative nature of e-commerce technology, it is suggested that the maritime industry strike a...

Industry classification is a crucial step for financial analysis. However, existing industry classification schemes have several limitations. In order to overcome these limitations, in this paper, we propose an industry classification methodology on the basis of business commonalities using the topic features learned by the Latent Dirichlet Allocation (LDA) from firms’ business descriptions. Tw...

the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...

In this study, we use Stochastic Frontier analysis approach to estimate cost efficiency, economies of scale, and technological progress among Iranian banks from 1999 to 2012. The results show that there is a marked difference in cost efficiency before and after the recent financial sanctions against Iranian banking industry. Moreover, the results indicate that specialized government-owned banks...

limited government resources, inadequate domestic bank resources and international financial restrictions are major obstacles to the implementation of infrastructure projects in the country and providing development programs. now the proceeds from the sale of crude oil are the main source of revenue for the country's infrastructure development. meanwhile, sukuk of istisna can prove their c...

financial and economic analysis of investment constitute an essential part of the decision making process. in this paper the feasibility of executing wastewater projects has been assessed using techniques of engineering economics including economic and financial analyses. primarily, the economic and financial assessments of a specific project in kalateh-khij city, with a population of five thou...

BACKGROUND Industry sponsors' financial interests might bias the conclusions of scientific research. We examined whether financial industry funding or the disclosure of potential conflicts of interest influenced the results of published systematic reviews (SRs) conducted in the field of sugar-sweetened beverages (SSBs) and weight gain or obesity. METHODS AND FINDINGS We conducted a search of ...

Essays in Accounting Theory: Corporate Earnings Management in a Dynamic Setting and Public Disclosure in the Financial Services Industry

BACKGROUND Artificially sweetened beverage consumption has steadily increased in the last 40 years. Several reviews examining the effects of artificially sweetened beverages on weight outcomes have discrepancies in their results and conclusions. OBJECTIVES To determine whether risk of bias, results, and conclusions of reviews of effects of artificially sweetened beverage consumption on weight...

The financial services industry recognizes the need for advanced security solutions for user identity and transaction processing, while ensuring minimal impact to the online user experience. Users will not accept security controls that encumber the user's daily work. The Portal Security Transaction Protocol (PSTP) is a new signature technology that adds signature semantics to one-time password ...