Search results for "Business Model"

Accounting for Emission Trading Schemes: A Still Open Debate

2014

AbstractEmission allowances form the common trading currency introduced by the European Emission Trading Scheme to cover the emission of greenhouse gases. This initiative forces companies to internalise environmental expenses, so that it has an impact on accounting practices. The aim of this note is to discuss some alternative views on how to record this economic transaction, which could help the International Accounting Standards Board to find an accepted proposal. Adopting a common approach would always be preferable to the current situation characterised by total discretion. Indeed relying on the business model as proposed by the Autorite des Normes Comptables and the European Financial …

The 4th European Alternative Finance Benchmarking Report

2021

This year’s report is titled ‘Shifting Paradigms’ to, in part, emphasise the continued growth and development of the European Alternative Finance Industry, but also underscore that these patterns of growth can develop and change as the sector continues to develop and mature. Throughout the region, platforms have continued to grow, respond to regulation, and expand operations internationally. In some regions, model prominence has shifted, allowing for others to grow. At times, this has been a response to the development or lack of regulation, or simply a result of competing market forces. Last year’s report, ‘Expanding Horizons’, sought to exemplify the positive developments in European Alte…

Assessing the Finance and Economics of Resource Recovery and Reuse Solutions Across Scales

2015

The recovery and reuse of wastewater can contribute to reducing poverty, improving food security, improving nutrition and health, and managing natural resources more sustainability to protect ecosystems and build climate resilient communities. Reusing wastewater generates both private and public benefits, yet care must be taken to minimize environmental harm and risks to human health. Assessing the costs and benefits of wastewater use is challenging for decision making. Financial analysis of wastewater and other reuse options can underpin decision making from a business standpoint, and economic analysis provides the information needed to support public policy decisions. In this chapter, we …

Disrupting Industries With Blockchain: The Industry, Venture Capital Funding, and Regional Distribution of Blockchain Ventures

2016

The blockchain (i.e., a decentralized and encrypted digital ledger) has the potential to disrupt many traditional business models. This study investigates the emerging blockchain business-application landscape by analyzing its industry, venture capital funding, and regional distribution. We do so by matching four venture databases on blockchain-based startups. First, our results show that blockchain startups are most prominently represented in the Finance & Insurance and Information & Communication industries. A fine-grained analysis of financial services yields increasing novel applications in existing service offerings – especially in payment networks and processing. Second, consistent wi…

Business Restructuring As A Tool Of Financial Strategy Of A Company

2014

Direct Compensation and Risk Management: A Key Study from the Insurance Sector

2019

This paper examines the business model of an Italian company (TIS) that manage the claims for non-life insurance companies with innovative solutions. When a policy-holder make a claim for a loss or damage, the insurer may decide either to repair, rebuild or replace the property or to offer a cash settlement. To provide these services, many insurance companies have started developing strategic relationships directly with building firms, repairers, specialist suppliers and project managers, in order to find reliable contractors that will repair or replace the policy holder’s property quickly, with high quality and at a low cost. Opposite to other EU Countries, in Italy many insurance companie…

Operational and financial effectiveness of e-collaboration tools in supply chain integration

2004

This paper develops a comprehensive model of supply chain integration and uses it to analyze and assess the operational and financial effectiveness of different e-collaboration tools at various levels of supply chain integration. This model is also used to evaluate the importance of the sequence in which e-collaboration tools are adopted in supply chain integration. Computational results from a validated system dynamics simulation model with different implementation sequences of e-collaboration tools and different financial scenarios show that local financial constraints can also severely impact operational and financial performance of the entire supply chain. (C) 2003 Elsevier B.V. All rig…

Exploring Public Sector’s Roles in Collaborative Consumption – A Research Agenda

2018

Part 2: Digital Collaboration and Social Media; International audience; Motivated by the growing significance of sharing economy within our society, we here discuss which role the public sector may have within collaborative consumption (CC). CC refers to a business model grounded on peer-to-peer based sharing of goods and services through community-based online services. While public sector to a large extent has transformed from formalised bureaucratic structures into more hybrid organisations, focusing on the co-creation between public and private stakeholders, public sector’s role within the sharing economy is still in need for further investigation. We reflect on the need for studying ho…

Innovative and Sustainable Food Business Models

2019

Companies are called upon to solve the great challenges of the new millennium. The food sector, from this point of view, plays a strategic role. Poverty, malnutrition, hunger, climate change, and social inequalities are just some of the trends which the agri-food sector has to cope with. The digital transformation that companies will need to embrace to survive requires new ways of creating, thinking, and working with technology-driven tools to provide value for their businesses and customers. Digitization, whether it pertains to new technologies, the analysis of big data or the development of on-line and spatial applications, can contribute to achieving systemic food production transformati…

Teaching the Sensitive Stuff: Does Industry Matter? Issues in Corporate Social Responsibility and Sustainability

2015

In this chapter, Teaching the sensitive stuff: Does industry matter? Issues in Corporate Social Responsibility and Sustainability, Harald Knudsen and Alessandro Frigerio discuss the relation between business behaviour and morality. It is a provocative chapter that makes important links with CSR debates. The message on the core themes of Higher Education and Sustainability lies in making students aware of how misuse of power and influence can develop within businesses. The chapter argues against a theoretical approach that assumes that the market functions equally well in all situations. Rather, experience shows that industry matters.