Related Transactions Research Articles

Understanding the selection of intelligent engineering B2B platform in China through the fuzzy DANP and TOPSIS techniques: A multi-study analysis

With the Internet’s popularity and the economy’s rapid development, e-commerce has entered a whole new era in China. This study aims to investigate the factors affecting intelligent engineering B2B platforms and develop an indicator system based on the theory of resource complementarity. In addition, this study used a combination of qualitative and quantitative research to calculate the weights. We used the Fuzzy Decision-Making Trial and Evaluation Laboratory and Analytic Network Process (fuzzy DANP) method to determine the weights of the dimensions and indicators. The Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method ranks the well-known intelligent engineering B2B platforms in China. The results show that platform transaction volume, relationship stability and durability, and degree of dependence are key elements affecting the platforms. Finally, it is proposed that media and companies can prioritize two aspects of cooperation performance and relationship quality to improve the operational efficiency of both parties. Platforms should pay more attention to three indicators: relationship stability and durability, closeness, and platform traffic increase, to reasonably allocate resources, grasp the development opportunities, attract users to reside, and improve the economic benefits of the companies.

Higher Educational Information Resource Sharing Model Based on Blockchain

Through the sharing of high-quality educational resources in colleges and universities, various colleges and universities have carried out active and effective exchanges in teaching resources, avoiding the duplication of larger educational resources, and improving the academic and career development of teachers and students. The construction of a blockchain-based regional higher education information resource sharing model can solve the problems of scattered teaching resources and duplicate construction of teaching resources, difficulties to ensure the security of digital education resources, high operating costs of platforms, and urgent protection of intellectual property rights of resources. Most of the existing solutions rely on third-party certificate issuing centers or use a single key to encrypt the data flow of education information resources, which has hidden dangers of leakage of privacy information such as intellectual property rights, copyrights, confidential information of resources, other key information, and operation records. Therefore, this paper studies the regional higher education information resource sharing model based on blockchain and designs the data protection protocol of higher education information resources and its resource transaction relationship protection scheme. It introduces the blockchain-based regional higher education information resource sharing model mainly from three aspects: blinding the identity of authorized resource recipients, resource initiators publishing resource transactions, and authorized resource recipients publishing resource transactions. Experimental results verify the effectiveness of the proposed model.

An Infrastructure Cost and Benefits Evaluation Framework for Blockchain-Based Applications

Blockchain is currently a core technology for developing new types of decentralized applications. With the unique properties of blockchain, unique challenges and characteristics are introduced to the system. Among these characteristics, the infrastructure costs and benefits of the system are critical to evaluate the feasibility of any system and have yet to be addressed in the current literature. This work presents a framework for evaluating blockchain applications’ infrastructure costs and benefits. The framework includes a taxonomy to classify the related transactions, a model to evaluate the infrastructure costs and benefits in applications using public or private blockchains, and a methodology to guide the use of the model. The model is based on simple parameters that describe the systems, and the methodology helps to identify and estimate these parameters at any stage of the application life cycle. We quantitatively analyze three real use cases to demonstrate the framework’s merit. The analyses highlight the model’s accuracy by achieving the same results presented in the use cases. Furthermore, the use-case analyses emphasize the framework’s potential to evaluate different scenarios across the entire life cycle of blockchain-based applications.

Transactional Analysis and Relationship Psychotherapy: A Need for Renewed Interest and Contemporary Thinking

The author reviews all articles on relationship, couples, and marriage psychotherapy and counseling published in the Transactional Analysis Journal (TAJ) between 1970 and 2021 to determine whether transactional analysis has a substantive model of relationship psychotherapy. He synthesizes the content in search of a coherent, integrated, systematic approach to this practice and to determine whether it is informed by contemporary theory and practice. Since the 1970s, the publication in the TAJ of papers on relationship psychotherapy has steeply declined as the broader relationship psychotherapy field has become enlivened. Discussion focuses on the significant work needed to develop this area of practice.

PERFORMANCE IN SOE TWO TIERS BOARD SYSTEM BASED ON THE IMPLICATION FROM GOOD CORPORATE GOVERNANCE AND TUNNELING OR PROPPING THROUGH RELATED PARTY TRANSACTIONS

This study is to provide empirical evidence about the performance of State-Owned Enterprises in Indonesia with a two-tier board system, on the effect of GCG and tunneling or propping through related transactions. This research uses data in the form of annual reports of State-Owned Enterprises. The results of this study showed that 69% were showing related transactions indicated tunneling and 31% showed related transactions indicated propping. Furthermore, the results obtained that the performance was simultaneously affected by GCG and tunneling. Partially GCG has a positive effect on performance, while tunneling or propping does not affect. The limitation of this research is that there are only 22 state-owned companies whose shares are partly owned by the public, during 2014-2019. The implication is that SOE need to continue to improve GCG to improve SOE’s performance, so that the possibility of tunneling which is a form of detrimental control can be minimized. This study shows that tunneling in state-owned companies is not in the form of taking cash or assets, but taking profits through control, coercion, and regulation. This study uses the performance measure based on the Malcolm Baldridge criteria.

The Relationship of Parent Support and Child Emotional Regulation to School Readiness.

Using data from the longitudinal Early Head Start Research and Evaluation Project that were obtained when children were 14 through 60 months old, this study aims to explore the transactional effects between parent supportiveness and child emotion regulations skills. An autoregressive model with cross-lagged paths was utilized to examine the developmental trajectories of parent supportiveness and child emotion regulation, the directions of transactional relationships between them, and the transactional effects on the prediction of child cognitive school readiness. Significant autoregressive effects were found in both parent supportiveness and child emotion regulation trajectories. Significant concurrent and longitudinal transactional effects between these two processes were documented. The effects of child emotion regulation, parent supportiveness, and their transactional effects significantly predicted cognitive school readiness. This study exemplifies the use of archival longitudinal data to move beyond current unidirectional empirical understandings of child early psychosocial development toward more integrated perspectives. Equally important, the results provide critical insights for the timing of interventions as well as the involvement of parents in early intervention programs that early childhood educators and family services providers can benefit from.

Sectoral and institutional characteristics of acquirers and targets: a dyadic approach to deal completion

PurposeThis study takes a dyadic approach to explaining merger and acquisition (M&A) deal outcomes. Acknowledging the socio-cognitive (e.g. intangible and macro-environmental) idiosyncrasies, the authors theorize that some acquirer–target dyads have a superior ability to complete complex relational transactions in an M&A deal. Specifically, deals are successful when an acquirer and a target: are similar considering their sectoral characteristics, have contextually-informed deal-making competencies, and are familiar with one another given their sectoral and institutional features.Design/methodology/approachThis study uses logistic regression analysis to examine how sectoral and institutional characteristics in the acquiring and target company dyads relate to the likelihood of merger and acquisition deal completion.FindingsAnalyzing a sample of 37,560 M&A deals, the authors find empirical evidence in support of the dyadic to deal completion. The authors find that sectoral similarity and institutional familiarity in an M&A dyad can predict the likelihood of deal completion. Specifically, service multinational acquirers are more competent than their manufacturing counterparts in general, and in same-sector and same-country deals in particular. In contrast, service sector acquirers also are at a relative disadvantage vis-à-vis their manufacturing counterparts in cross-national deals.Research limitations/implicationsConsidering the theoretical and managerial implications, the authors identify new avenues for future research on service and manufacturing M&A dyads that can deepen the knowledge of inter-firm transaction processes.Originality/valueFirst, the authors draw on the socio-cognitive, behavioral, and relational models to explain M&A deal process in both domestic and cross-border settings. Drawing on service vis-à-vis manufacturing sector business models, the authors predict deal completion. Second, the authors propose that familiarity between the acquiring and target companies in the form of sectoral and cross-national factors becomes pivotal to the inter-firm processes. Finally, the authors empirically demonstrate how inter-firm dynamics in a dyad can pose complex deal-making challenges, which make some acquirers especially susceptible to contextual shocks.

도시재생사업을 통한 신규입주업체의 입주유형별 거래 관계 및 협력네트워크 특성에 관한 연구 - 세운상가군 일대 도시재생사업 1단계 구간을 중심으로

본 연구는 세운상가군 일대 도시재생사업을 통한 신규 입주한 업체를 대상으로 입주유형별 거래관계 및 협력네트워크 특성을 파악함으로써 향후 도시재생사업의 방향성을 제시하고자 한다. 분석결과 첫째, 도시재생사업을 통한 유도형 입주업체의 거래관계는 단순거래, 용역을 받는 거래, 신규 업체 간 정보교류, 친목도모 관계가 주로 이루어지고 있는 반면, 자발적 입주업체의 거래관계는 단순 거래관계와 용역을 받는 거래만 주로 이루어지고 있어 입주유형별 거래관계에 차이가 나타났다. 둘째, 입주유형별 협력네트워크는 유도형 입주업체가 자발적 입주업체에 비해 세운상가군 일대와 많은 협력네트워크가 형성되어 있으며, 거래장소는 세운상가, 대림상가, 3 · 5 구역을 중심으로 나타났다. 종합적으로 도시재생사업을 통해 전략적으로 입주시킨 유도형 신규입주업체가 자발적 입주업체에 비해 상대적으로 많은 거래 및 친목관계를 가지고 있어 도시재생사업에 대한 긍정적인 효과로 판단된다. 분석결과를 바탕으로 본 연구의 시사점은 첫째, 향후 도시재생사업에 따른 업종 변화에 대한 지속적인 모니터링이 필요하며, 이를 통해 자발적 입주업체도 거래관계 및 협력네트워크를 형성할 수 있도록 활성화 프로그램의 지원이 필요하다. 둘째, 신규입주업체와 기존업체들과의 거래관계 및 협력네트워크를 활성화할 수 있도록 도시재생사업을 통해 조성된 거점시설의 업종 및 활성화 프로그램을 유연하게 운영할 필요가 있다.

The Analysis of Necessity to Bring in the Audit System in Non-profit Private Schools of Higher Education

After the publishing of the “Chinese private schools promotion law”, the private schools of higher education have to make a choice of whether to transfer to a non-profit private school to avoid the tax, however, the non-profit private school requires the investors to abandon all the profits on the school. To transfer the income, investors may consider the unfair related transaction. For the purpose of avoiding and recognizing the unfair related transaction, it is necessary to bring in the audit system, which includes the government audit, external audit, and the internal audit.

Do Financial Linkages Ease the Credit Rationing of Forest Rights Mortgage Loans? Evidence from Farm Households in Fujian Province, China

Affected by the small scale of forest farmers’ land and the imperfect development of the forest land transfer market, China’s forest rights mortgage loans have suffered from more serious credit rationing. The application of financial linkage theoretically has the effect of solving credit rationing. However, previous studies on financial linkages have focused on the field of credit lending, whereas the applied studies in the field of mortgage lending are mainly case studies on transaction models, and empirical tests on the application of financial linkages in mortgage lending are lacking. Therefore, to fill this gap, this study analyzed the effect of financial linkage on credit rationing for forestry mortgage loans and the mechanism of action through a study of farmers in Fujian, one of the key collective forestry areas in China, using the PSM method with 785 sample values. The results show the following: (1) Financial linkages have a significant mitigating effect on supply rationing, demand rationing, and the total rationing of forest rights mortgage loans. Compared to non-participation, financial linkages significantly reduced total rationing by 15.2%, with a 5% reduction in supply rationing and a 10.2% reduction in demand rationing. (2) The impact of financial linkage differs significantly among heterogeneous farmers. It has a significant mitigating effect on supply rationing for small-scale farmers, but not for large-scale farmers; meanwhile, it better mitigates demand rationing for large-scale farmers than for small-scale farmers. (3) In the mechanistic test, financial linkages were found to moderate the relationship between the value of collateral and supply rationing for small-scale farmers, and transaction costs play an intermediary role in the relationship between financial linkages and demand-based rationing. According to the study results, in order to promote the development of forest rights mortgage loans, it is necessary to develop different lending strategies for heterogeneous farmers, to further encourage small- and medium-sized farmers to participate in financial linkages, as well as to further reduce the related transaction costs.

The Motivations of Youth Involvement in Transactional Sexual Relationship in a South African University

The phenomenon of transactional sexual relationship among youth in sub-Saharan Africa especially at Universities in South Africa is becoming rampant these days. What really lure youth into engaging themselves in this act needed to be identified. However, not many researches have been undertaken on this issue, especially regarding the perceptions of youths about this phenomenon. Thus this research provided some preliminary findings on the factors that motivate youth to engage in transactional sexual relationship at the University of Zululand. Proportionate stratified sampling where respondents were chosen from each of the four faculties at the University of Zululand to reflect all the faculties at the University was used. This was complemented by the use of direct observation method. Findings: that youth engage in Transactional sexual relationship because they were motivated by expensive gifts (jewelries, cell phones, laptops, hairdos etc), peer pressure, money, modernization, poverty, and parental poverty.

The transactional relationship between mother-child attachment, father-child attachment and self-compassion

Recent research indicates that the association between self-compassion and interpersonal relationships might be reciprocal. Many studies suggest that self-compassion originated from early parent-child attachment. As one of the earliest forms of interpersonal relationships, parent-child attachment may be influenced by self-compassion. Our study used a cross-lagged method to explore the reciprocal relationship between parent-child attachment and children's self-compassion. A total of 808 children (Mage = 9.58, SD = 0.95) participated in three follow-up surveys (T1 started in November 2018, T2 in May 2019, T3 in May 2020). The results indicated that there was a reciprocal relationship between mother-child/father-child attachment and self-compassion. Compared to father-child attachment, the reciprocal relationship between mother-child attachment and self-compassion was more stable. Meanwhile, both T1 mother-child and father-child attachment could influence T3 mother-child attachment through T2 children's self-compassion, indicating a dynamic virtuous circle in the family system. Our study provided implications for family education that building positive parent-child relationships was a great start to promoting healthy family functioning.

Transactional relationships between maternal requesting and responsivity, adolescent compliance, and task demands in fragile X syndrome

BackgroundMales with fragile X syndrome (FXS) may have difficulty with social communication and language in addition to behavioral concerns such as noncompliance to maternal requests. Mothers vary in how they pose requests to their children, and contextual demands may also be a factor in compliance. This study examined the relationships between maternal requesting behaviors, maternal responsivity, child compliance, and task demands in adolescent males with FXS. Methods35 mother-son dyads completed three interactive tasks during in-home visits (puzzle, iPad games, snack). The adolescents also completed assessments of language and autism symptoms. The three interactive tasks were video-recorded, and behavior-by-behavior coding and transcription was completed. ResultsComparing between tasks, mothers requested a behavior most often during the snack task and used a higher proportion of indirect requests during the iPad task. Adolescents were largely compliant across tasks, with average compliance equal to 70%. Adolescent compliance was predicted by maternal request frequency such that mothers who used more requests had adolescent sons who were less compliant. Maternal responsivity was higher for mothers of adolescents with FXS-only compared to those with FXS and high autism symptoms. Conclusions and implicationsTask demands may have influenced maternal requesting, which in turn may have impacted adolescent compliance. Compliance with requests is important for both social and educational aspects of life, and further study of requesting and compliance in FXS is needed to identify effective teaching and behavioral intervention methods.

Sustainable development of supplier performance. An empirical analysis of relationship characteristics in the automotive sector

AbstractSustainability performance of suppliers has become increasingly important for both corporate practice and research. While the importance of relationships between the focal company and its suppliers has been acknowledged for improving sustainability performance of suppliers, little is known about the role of relation specific factors in practice. This research fills this gap by empirically analyzing the relevance of relationspecific factors for the sustainability performance of suppliers based on a unique data set of 736 first‐tier suppliers of a German original equipment manufacturer in the automotive industry. The analysis reveals that the sustainability performance of suppliers relates positively to transaction volume and relationship length as specific forms of relation specific characteristics as well as strategic partnership as a proxy of incentivized, in‐depth cooperation and knowledge exchange. Each of the investigated relation‐specific characteristics show a link with either environmental or with social performance. Conclusions are drawn for research and management.

A two-phase combinatorial double auction and negotiation mechanism for socialized joint reserve mode in emergency preparedness

Natural disasters seriously threaten the safety of human life and property. In order to provide sufficient emergency supplies instantly after disasters, it is necessary to reserve them in advance. The socialized joint reserve mode (SJRM) for emergency supplies has increasingly become a meaningful way to improve emergency preparedness capacity. Aiming to establish a market-oriented trading method of reserve services and allocate them efficiently, this research designs a two-phase combinatorial double auction and negotiation mechanism. The specific objective of this mechanism is to determine the transaction relationship, quantity, and price. In the first phase, the government, humanitarian relief organizations (HROs), enterprises and supermarkets constitute reserve service transaction's demand and supply sides. Their benchmark bidding strategy is given, and winners are determined by maximizing social surplus. In the second phase, the winners hold negotiations to discuss the supply priority of emergency materials and determine the trade quantity and price of the future. The negotiation contains two situations: oversupply and short supply. The decision-making results of the buyer and the seller are given respectively. A numerical example and sensitivity analysis are proposed to show the process and results of the auction and negotiation. The research shows that the mechanism designed in this paper can achieve the cooperation of multiple buyers and sellers in multiple periods. It proves that applying auction theory to emergency management practice has good feasibility and applicability.

Katherine Parr's Giftbooks, Henry VIII's Marginalia, and the Display of Royal Power and Piety

This essay examines deluxe copies of Katherine Parr's “Psalms or Prayers” (1544) distributed as gifts as part of Henry VIII's wartime campaign. The book promoted supplication for the king, and Parr used hand illumination to amplify its aesthetic and sacred character and to elicit political loyalty. I discuss two copies annotated by Henry, one previously unknown. I argue that the volumes shed new light on Parr's role as queen/author, on Henry's final illness, and on their transactional relationship: Parr's giftbooks advanced Henry's cause and enabled him to display exemplary piety; Henry's marginalia activated Parr's text and thanked her for her labor.

Germany’s Never-Ending Guilt Trip

Nazi Germany and the Jewish Agency for Palestine, the future government of Israel and the official representative of the Zionist Organization (ZO), entered a contractual transactional relationship from 1933 to 1939. In 1952 the Federal Republic of Germany (FRG) and the State of Israel, on behalf of all Jews, signed an agreement that paved the way for Germany’s unconditional support for Israel. No suggestion is being made here that Nazi Germany and the FRG are the same; the FRG assumed responsibilities for the crimes of the Holocaust. However, both contractual transactional relationships between both countries from 1933 to the present have initiated policies and programs that contributed significantly to the deterioration of German Jewish living conditions in Germany, the transfer of thousands of German Jewish citizens and their assets out of Germany to colonize Palestine, the establishment of Israel in historic Palestine, the ethnic cleansing of the Palestinian people, the allocation of a significant portion of German reparation money for the benefit of Israel instead of the victims of the Holocaust, the strengthening of the Israeli economy and industrial base, and providing Israel with German military technology and equipment to wage wars in the region. In this article, I will examine and analyze the special, often secret, relationship between Germany and the Zionist mechanization to colonize Palestine, the establishment of Israel in 1948, and the arming of the state with modern weapon platforms that can carry and deliver nuclear weapons. This secret relationship is in clear violation of German law, made possible by creating a universal guilt feeling among Germans for the crime of the Holocaust, and associated with a deliberate lack of public debate and accountability.

Inadequacies in the implementation of the law on tax administration for enterprise’s related-party transactions

Related-party transactions are transactions arising between parties having related-party relationship during their production and business processes. Although related-party transactions are legal themselves, they may create conflicts of interest or lead to other illegal situations, so regulatory agencies often scrutinize them carefully. Tax administration for enterprise’s related-party transactions should be stricter than those of enterprises that only have independent transactions, as the implementation of related transactions has the ability to transfer revenues and profits for the purpose of reducing corporation income tax obligation. Within this article, the author focuses on discussing the provisions of law and the inadequacies in practising law enforcement on tax administration for enterprises having related-party transactions based on the analysis of point d, clause 2, Article 5 of Decree No. 132/2020/NĐ-CP (hereinafter referred to as “Decree 132”). Accordingly, the main inadequacies are examined in the identification of the related-party in the loan transaction between the borrowing enterprise and the credit institution, and in the Identification of the related-party when the borrowing enterprise does not”have medium and long-term debts. Corresponding to each inadequacy are the main solutions, including excluding the related-party relationship when the lending enterprise is an independent credit institution from the borrowing enterprise, adjusting the ratio of loan capital to equity ownership and other related solutions.

Methods of Dispute Settlement, Post-Colonial Restitutions and the Increasing Importance of Due Diligence in the International Art Trade

The historical window opened by President Macron in Ouagadougou on November 28, 2017, preparing the path toward the restitution of African cultural heritage objects currently held in French national collections, has established a new era in cultural relations between the North and the South of the planet. The issue of providing the financial, legal, and methodological framework to ensure the return of cultural heritage particularly in post-colonial times, is raising several questions about the existence of the legal and moral grounds of such an approach, as well as about the obstacles in its concrete achievement. Starting from the analysis of some concrete outcomes of this process, this paper explores the consistency between the fulfilment of legal duties, ethical principles, and identity links, in the light of the due diligence tools and procedures in art related transactions.

Does Internet Banking Option Substitute Traditional Banking System? Empirical Study Of State Bank of India’s Customers at Vadodara City

Internet banking can be defined as a facility provided by banking and financial institutions that enable the user to execute bank related transactions through the Internet. Internet banking has become a necessary survival weapon and is fundamentally changing the banking industry worldwide. Today, the click of the mouse offers customers banking services at a much lower cost and also empowers them with unprecedented freedom in choosing vendors for their financial service needs. Internet banking allows customers to monitor accounts, download transactions, transfer funds between accounts, and handle loan activity, including applications and repayments. The primary objective of the research is to know about customers’ perspectives towards Internet banking services of SBI Bank. A structured questionnaire was used to collect primary data. Both primary, as well as secondary data sources, were used to prepare this paper. Nonprobability convenient sampling was used as a sampling method. A total of 200 respondents were selected. In inferential statistics applied to make the analysis more worthy. The result identifies several demographic factors that influence the adoption of internet banking over traditional banking systems.