Science Journal of Business and Management

Volume 7, Issue 6, December 2019

  • The Effects of Working Capital Management on Profitability of Manufacturing Companies: The Case of Dire Dawa City

    Abel Mesfin Girma

    Issue: Volume 7, Issue 6, December 2019
    Pages: 135-139
    Received: 30 July 2019
    Accepted: 21 September 2019
    Published: 27 November 2019
    Downloads:
    Views:
    Abstract: In every organization, corporate finance deals with three decisions: capital structure decisions, capital budgeting decision, and working capital management decisions. Among these three decisions, working capital management is recognized as an important concern of the financial manager. The study examines the effects of working capital management o... Show More
  • Criteria for Investing in the Market of Visual Arts

    Elio Amilcar Farfan Torrelles

    Issue: Volume 7, Issue 6, December 2019
    Pages: 140-149
    Received: 11 December 2018
    Accepted: 1 November 2019
    Published: 4 December 2019
    Downloads:
    Views:
    Abstract: The market for the visual arts carries out a complex activity, which requires identifying key variables to establish valid investment criteria and obtain reasonable profits. This calls for differentiating the purpose of the purchase as either an investment or a collection. Then, focusing on the work and the artist, the trajectory of iconic and emer... Show More
  • Effect of Fair Value Accounting on Assets of Consumer Goods Firms in Nigeria

    Ubesie Madubuko Cyril, Akparhuere Godwin Oghenekohwo, Mba Chris Chukwuemeka

    Issue: Volume 7, Issue 6, December 2019
    Pages: 150-158
    Received: 10 October 2019
    Accepted: 28 November 2019
    Published: 13 December 2019
    Downloads:
    Views:
    Abstract: Fair value of a firm’s asset is one of the determinants of its net-worth and marketability. It is a rational and unbiased estimate of the potential market price of a good (commodity), stock, service or asset of a firm. The main objective of the study is to determine the effect of fair value accounting on assets of consumer goods manufacturing compa... Show More
  • Discuss the Similarities and Differences of Amazon and Alibaba with Respect to Cross-border E-commerce

    Yutong Shao

    Issue: Volume 7, Issue 6, December 2019
    Pages: 159-163
    Received: 27 November 2019
    Accepted: 16 December 2019
    Published: 27 December 2019
    Downloads:
    Views:
    Abstract: The purpose of this paper is to discuss the similarities and differences between Amazon and Alipay in their cross-border e-commerce. Nowadays, cross-border trade has become more and more frequently with the development of society and technological progress. Cross-border trade has been put on the top agenda by businesses when they set up their long-... Show More
  • Value Chain in the Visual Arts Market

    Elio Amilcar Farfan Torrelles

    Issue: Volume 7, Issue 6, December 2019
    Pages: 164-172
    Received: 11 December 2018
    Accepted: 17 December 2019
    Published: 31 December 2019
    Downloads:
    Views:
    Abstract: The added value allows an asset or a service to meet a specific need. The value chain represents all those activities properly organized, which create these assets and services to make them available for final consumers. Documentary review has revealed that in the visual arts market these roles are not always adequately defined and often, the agent... Show More