scholarly journals Accounts Receivable in the Russian Economy: Regional Trends

2021 ◽  
Vol 25 (5) ◽  
pp. 200-214
Author(s):  
O. O. Drobotova

Accounts receivable, being both a sales and financial category, is a key aspect of the development of modern market relations. At the same time, accounts receivable has become a complex object of only microeconomic research. Insufficient knowledge of accounts receivable at the macro level determined the relevance of the research. The subject area of the research is the total accounts receivable of Russian organizations. The aim of the study is to group Russian regions and types of economic activities depending on the conditions of conducting sales and payment activities. The methodology consists of a systematic approach, which allowed a comprehensive review of the object of research and macroeconomic analysis, which ensured the reliability and validity of the conclusions of the work. As a result, the author defines the total accounts receivable of organizations in the economy as an independent object of macroeconomic research. Based on the results of the analysis for 2000–2019, the author concludes that there is a high degree of correlation between sales revenue and accounts receivable of Russian organizations, as well as the presence of trends in the increasing importance of accounts receivable in sales and the reduction of its overdue part in the finances of organizations. The share of accounts receivable in the total sales revenue of organizations is taken as a generalized characteristic of the conditions for doing business in the sales activities of organizations, and in payment activities — the share of overdue total accounts receivable of organizations. The author’s matrix for express assessment of the conditions for conducting sales and payment activities of organizations in the economy constitutes the scientific novelty of the study. It made it possible to group the types of activities, regions and districts of the Russian Federation, depending on the specified conditions. The prospect for future research of the total accounts receivable of organizations in the economy is the search for tools to determine its optimal volume and structure to timely identify the factors of the upcoming crises of non-payment and overproduction, both in the economy as a whole and in individual commodity markets.

2017 ◽  
Vol 76 (3) ◽  
pp. 91-105 ◽  
Author(s):  
Vera Hagemann

Abstract. The individual attitudes of every single team member are important for team performance. Studies show that each team member’s collective orientation – that is, propensity to work in a collective manner in team settings – enhances the team’s interdependent teamwork. In the German-speaking countries, there was previously no instrument to measure collective orientation. So, I developed and validated a German-language instrument to measure collective orientation. In three studies (N = 1028), I tested the validity of the instrument in terms of its internal structure and relationships with other variables. The results confirm the reliability and validity of the instrument. The instrument also predicts team performance in terms of interdependent teamwork. I discuss differences in established individual variables in team research and the role of collective orientation in teams. In future research, the instrument can be applied to diagnose teamwork deficiencies and evaluate interventions for developing team members’ collective orientation.


2021 ◽  
pp. 152483802098554
Author(s):  
Stephanie Gusler ◽  
Jessy Guler ◽  
Rachel Petrie ◽  
Heather Marshall ◽  
Daryl Cooley ◽  
...  

Although evidence suggests that individuals’ appraisals (i.e., subjective interpretations) of adverse or traumatic life events may serve as a mechanism accounting for differences in adversity exposure and psychological adjustment, understanding this mechanism is contingent on our ability to reliably and consistently measure appraisals. However, measures have varied widely between studies, making conclusions about how best to measure appraisal a challenge for the field. To address this issue, the present study reviewed 88 articles from three research databases, assessing adults’ appraisals of adversity. To be included in the scoping review, articles had to meet the following criteria: (1) published no earlier than 1999, (2) available in English, (3) published as a primary source manuscript, and (4) included a measure assessing for adults’ (over the age of 18) subjective primary and/or secondary interpretations of adversity. Each article was thoroughly reviewed and coded based on the following information: study demographics, appraisal measurement tool(s), category of appraisal, appraisal dimensions (e.g., self-blame, impact, and threat), and the tool’s reliability and validity. Further, information was coded according to the type of adversity appraised, the time in which the appraised event occurred, and which outcomes were assessed in relation to appraisal. Results highlight the importance of continued examination of adversity appraisals and reveal which appraisal tools, categories, and dimensions are most commonly assessed for. These results provide guidance to researchers in how to examine adversity appraisals and what gaps among the measurement of adversity appraisal which need to be addressed in the future research.


2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Christie D. Lavallée ◽  
Saeedeh Bani Assadi ◽  
Alicia M. Korpach ◽  
James D. Ray ◽  
Jason D. Fischer ◽  
...  

Abstract Background The migration patterns of land birds can generally be divided into those species that migrate principally during the day and those that migrate during the night. Some species may show individual plasticity in the use of day or night flight, particularly when crossing large, open-water or desert barriers. However, individual plasticity in circadian patterns of migratory flights in diurnally migrating songbirds has never been investigated. Methods We used high precision GPS tracking of a diurnal, migratory swallow, the purple martin (Progne subis), to determine whether individuals were flexible in their spring migration strategies to include some night flight, particularly at barrier crossing. Results Most (91%) of individuals made large (sometimes > 1000 km), open-water crossings of the Caribbean Sea and the Gulf of Mexico that included the use of night flight. 32% of all water crossings were initiated at night, demonstrating that night flight is not only used to complete large crossings but may confer other advantages for diurnal birds. Birds were not more likely to initiate crossings with supportive winds, however crossings were more likely when they reduced travel distances. Our results are consistent with diurnal birds using night flight to help achieve time- and energy-savings through ‘short cuts’ at barrier crossings, at times and locations when foraging opportunities are not available. Conclusions Overall, our results demonstrate the use of nocturnal flight and a high degree of individual plasticity in migration strategies on a circadian scale in a species generally considered to be a diurnal migrant. Nocturnal flights at barrier crossing may provide time and energy savings where foraging opportunities are low in an otherwise diurnal strategy. Future research should target how diel foraging and refueling strategies support nocturnal flights and barrier crossing in this and other diurnal species.


2019 ◽  
Vol 43 (4) ◽  
pp. 573-594 ◽  
Author(s):  
Mehmet Ali Köseoglu ◽  
Fevzi Okumus ◽  
Eka Diraksa Putra ◽  
Mehmet Yildiz ◽  
Ismail Cagri Dogan

The purpose of this article is to analyze the conceptual structure of lodging-context research. In this regard, 2,632 articles published between 1990 and 2016 were analyzed utilizing network analyses. We find that the knowledge domain of lodging has been expanding, with greater focus on the business and economic activities of hotels. As the network density is low, lodging as a field is at a relatively early growth level and it is open for multidisciplinary collaborations. Articles related to strategy, marketing, and human resource management are relatively mature and well developed. However, some areas such as resource-based view, and cruise business still remain undeveloped and immature. Moreover, as one of the first studies in this field, this work provides an inclusive evaluation of the results, limitations, and suggestions for future research.


Urban Studies ◽  
2017 ◽  
Vol 54 (16) ◽  
pp. 3639-3654 ◽  
Author(s):  
Fenghua Pan ◽  
Wenkai Bi ◽  
James Lenzer ◽  
Simon Zhao

Literature on how cities get connected through networks of firms has been increasing in recent years. In particular, advanced producer service (APS) firms are being widely used to build intra-firm linkages to establish urban networks. In contrast to studies applying intra-firm networks, this study proposes an alternative strategy to build urban networks based on inter-firm service provision relationships during the process of initial public offering (IPO) in which APS firms – including securities, law firms and accounting firms – provide professional services for firms aiming to be publicly listed. Based on service provision connections between APS firms and their clients, this study provides fresh insights on urban networks in China. The results show that Beijing, Shenzhen and Shanghai strategically hold dominant positions within Chinese urban networks and they are the lead command and financial centres within the country. Particularly, Beijing has overwhelmingly more influence over other cities. The urban networks are embedded in China’s unique institutional context where market and state power together have shaped these networks. Since the urban network is built up based on real economic linkages, the findings might have further implications for policy-making and could contribute to ongoing debates regarding financial centres in China. It implies that connections between firms based on real economic activities can be an effective way to construct urban networks in future research.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sanghee Kim ◽  
Hongjoo Woo

Purpose According to the perspective of evolutionary economic theory, the marketplace continuously evolves over time, following the changing needs of both customers and firms. In accordance with the theory, the second-hand apparel market has been rapidly expanding by meeting consumers’ diverse preferences and promoting sustainability since 2014. To understand what changes in consumers’ consumption behaviors regarding used apparel have driven this growth, the purpose of this study is to examine how the second-hand apparel market product types, distribution channels and consumers’ motives have changed over the past five years. Design/methodology/approach This study collected big data from Google through Textom software by extracting all Web-exposed text in 2014, and again in 2019, that contained the keyword “second-hand apparel,” and used the Node XL program to visualize the network patterns of these words through the semantic network analysis. Findings The results indicate that the second-hand apparel market has evolved with various changes over the past five years in terms of consumer motives, product types and distribution channels. Originality/value This study provides a comprehensive understanding of the changing demands of consumers toward used apparel over the past five years, providing insights for retailers as well as future research in this subject area.


2019 ◽  
Vol 25 (6) ◽  
pp. 1228-1250 ◽  
Author(s):  
Lidia Sanchez-Ruiz ◽  
Beatriz Blanco ◽  
Emma Diaz

Purpose The purpose of this paper is to define a general and common construct in order to measure the level of difficulty companies experience when they implement continuous improvement (CI). Additionally, a rank of barriers is obtained together with a rank of companies. Design/methodology/approach In order to achieve the objective, first, a literature review is carried out to specify the domain of the construct; second, a sample of items is selected; third a survey is carried out in companies that have already implemented CI initiatives, the results being thus limited to this population; fourth, measures are purified by analysing the reliability and validity of the measurements, and finally results are obtained. The Rasch measurement theory will be used to provide a new perspective on a mature research topic. Findings It can be concluded that a new valid construct has been defined together with a rank of CI barriers, being lack of time the main barrier. A rank of companies is also obtained which is a first step in the development of future research studies. Practical implications Managers are provided with a better understanding of the barriers that can obstruct CI implementation. Thus, the rank of CI barriers guides managers through the most common and important obstacles so that they will be able to plan better CI strategies. In addition, the rank of companies allows each company to undertake a benchmarking exercise. Originality/value This work proposes a new way of analysing the difficulty in implementing CI as a continuum, rather than as independent barriers. From a theoretical point of view, it defines a new construct and offers a rank of CI barriers together with a rank of companies based on their level of difficulty when implementing CI initiatives. This is something new, as previous studies were mainly focussed on the items side. From a practical point of view, this study offers the surveyed companies the opportunity to see how they are positioned with respect to the other companies. Moreover, this rank of companies is the foundation on which to develop further studies with a practical orientation in the future.


2012 ◽  
Vol 15 (1) ◽  
pp. 357-366 ◽  
Author(s):  
Joan Boada-Grau ◽  
José-Carlos Sánchez-García ◽  
Aldo-Javier Prizmic-Kuzmica ◽  
Andreu Vigil-Colet

In this article, we study the psychometric properties of a short scale (TRANS-18) which was designed to detect safe behaviors (personal and vehicle-related) and psychophysiological disorders. 244 drivers participated in the study, including drivers of freight transport vehicles (regular, dangerous and special), cranes, and passenger transport (regular transport and chartered coaches), ambulances and taxis. After carrying out an exploratory factor analysis of the scale, the findings show a structure comprised of three factors related to psychophysiological disorders, and to both personal and vehicle-related safety behaviors. Furthermore, these three factors had adequate reliability and all three also showed validity with regard to burnout, fatigue and job tension. In short, this scale may be ideally suited for adequately identifying the safety behaviors and safety problems of transport drivers. Future research could use the TRANS-18 as a screening tool in combination with other instruments.


2017 ◽  
Vol 26 (3) ◽  
pp. 143-155 ◽  
Author(s):  
Stephen P. Kilgus ◽  
Katie Eklund ◽  
Daniel M. Maggin ◽  
Crystal N. Taylor ◽  
Amanda N. Allen

The purpose of this study was to conduct reliability and validity generalization meta-analyses of evidence regarding the Student Risk Screening Scale (SRSS), a universal screener for externalizing behavior problems. A systematic review of the literature resulted in the identification of 17 studies inclusive of evidence regarding SRSS score (a) internal consistency reliability (i.e., alpha coefficients), and/or (b) criterion-related validity (e.g., correlations between the SRSS and various outcomes). Multilevel meta-analyses indicated that across studies, SRSS scores were associated with adequate internal consistency (α = .83). Analyses further suggested the SRSS was a valid indicator of both social and behavioral outcomes ( r = .52) and academic outcomes ( r = .42). Follow-up analyses suggested that in accordance with theory-driven expectations, the SRSS was a stronger indicator of externalizing problems and broad behavior outcomes relative to alternative outcomes (e.g., internalizing problems). Limitations and directions for future research are discussed, including recommendations for the collection of additional SRSS diagnostic accuracy evidence.


2017 ◽  
Vol 32 (1) ◽  
pp. 51-59 ◽  
Author(s):  
HEG Wolfenden ◽  
M Angioi

BACKGROUND: The circus arts involve a high degree of acrobatic, athletic, and aesthetic ability with extreme physical demands placed on performers. An understanding of the injury profile is required to guide prevention. AIM: To provide the first systematic review to enhance understanding of circus-related injuries and to provide a foundation for future preventative intervention. METHODS: MEDLINE, Scopus, and Web of Science were searched from conception to March 2016 using key search terms relating to circus artists and injury. Studies were limited to English-language human studies and included all levels and ages of circus artists. Risk of bias was assessed using a novel seven-item checklist based on the STROBE statement. RESULTS: Eight studies of varying design, populations, outcomes, and quality were analysed. Results suggest that the injury rate is relatively low among professional circus artists at 7.37 to 9.27/1,000 artist exposures. The spine and ankle are frequently injured, and most injuries are to soft tissue structures. In the professional setting, injuries appear minor, resulting in few treatments, few missed or altered performances, and a low risk of re-injury. CONCLUSIONS: The spine and ankle should be targeted for preventative interventions in circus artists due to their high frequency of injury. The heterogeneity of studies included in this review highlights the need for consistency within future research, particularly in terms of injury definition and outcome measurements.


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