The Consequences of a Third Party Decision on Coopetition Strategies

2016 ◽  
Vol 14 (2) ◽  
pp. 1-19
Author(s):  
Anne-Sophie Fernandez ◽  
Francoise Pierrot
Keyword(s):  
Third Party ◽  
The European Union ◽  
Longitudinal Case Study ◽  
Accounting Standard ◽  
The Third ◽  
Setting Process ◽  
The Us ◽  
The Third Party ◽  
Accounting Standard Setting

Coopetition is a paradoxical strategy combining simultaneously cooperation and competition. Previous scholars investigated the role of the third-party in coopetition dynamics: it can initiate and drive the coopetition strategy or it can be involved in the management of the relationship. But the consequences of this involvement remain under-investigated. This research aims to fill this gap: what are the consequences of the involvement of a third-party in a coopetition strategy on the partners and their relationship? To answer this question, we conducted a longitudinal case study of coopetition strategies between two institutions the FASB and the IASB in the specific context of the global accounting standard-setting process and convergence process between the US GAAPs and the IFRSs.Our findings enable us to identify three different phases in the process. We provide evidence on the role of the third-party (the European Union in the case) in the evolution of the coopetition dynamic between the FASB and the IASB, and analyze the consequences on both partners and their relationship.

A synchronous quantum blind signature scheme with entanglement swapping

2019 ◽  
Vol 17 (01) ◽  
pp. 1950007
Author(s):  
Ling Fan ◽  
Cong Cao
Keyword(s):  
Entanglement Swapping ◽  
Quantum States ◽  
Blind Signature ◽  
Third Party ◽  
Signature Scheme ◽  
The Third ◽  
Quantum Blind Signature ◽  
The Third Party

We present an arbitrated quantum blind signature scheme by entanglement swapping, which is simplified from the preparation and operation of the quantum states. Compared with the classical blind signature, quantum arbitration has added the role of the third party arbitration, so the structure of the protocol has changed. The traceability depends on the third party arbitration, and the blind operation and the signature operation can be carried out simultaneously.

EVALUASI PENCATATAN TRANSAKSI SIMPANAN PIHAK KETIGA DALAM KAITANNYA DENGAN PELAPORAN KEUANGAN PT. BANK NUSANTARA PARAHYANGAN

2019 ◽  
Vol 8 (02) ◽  
pp. 55
Author(s):  
Rizki Ahmad Fauzi
Keyword(s):  
Third Party ◽  
Accounting Standard ◽  
Financial Intermediary ◽  
Operational Procedure ◽  
The Third ◽  
Time Deposits ◽  
Standard Code ◽  
Demand Deposits ◽  
The Third Party ◽  
Operational Activities

Bank is an institution acting as financial intermediary between those who have money and those who needs funds. The important role of the bank as financial intermediary in concrete action is to collect and to distribute public funds efficiently and effectively.Fund sources of the bank is divided into three categories, namely: the first party funds (from the bank it self), the second party funds (on loan from outside parties), and third party funds (from the public, it is the most important source of funding for operational activities by the bank). The goal of this research is to find out how the operational procedure and transaction recording of the third party funds (savings, time deposits, and demand deposits) such as account bookkeeping, depositing, withdrawal, interest accounting, administration costs, closure, and evaluation of the correlation between transaction recording of the third party funds and finance reporting of PT. Bank Nusantara Parahyangan. The research conducted by the author is on PT. Bank Nusantara Parahyangan Bogor Branch located in Jalan Surya Kencana No. 99, Bogor 16126. PT.Bank Nusantara Parahyangan is a foreign exchange bank and perceptions bank. The result of this research shows that the operational procedure applied by PT. Bank Nusantara Parahyangan Bogor Branch associated with the third party funds can be said as good enough in accordance with Finance Accounting Standard Code (PSAK No.31, Revised: 2000), about banking accounting, just exactly at recognition of interest charge. It is as well in  accordance with Government Regulation on interest tax as high as 20% and it is final to savings balance (savings, time deposits, and demand deposits) above Rp.7.500.000,00. The conclusion is the implementation of the procedure, transactions recording related to the third party funds and finance reporting of PT. Bank Nusantara Parahyangan Bogor Branch is adequate and has followed the guideline in Finance Accounting Standard Code (PSAK No.31, Revised: 2000).Keywords : The Transaction of the Third Party Funds; Finance Reporting 

The law applicable to third-party effects of assignments of claims: the UN Convention and the EU Commission Proposal compared

2019 ◽  
Vol 24 (4) ◽  
pp. 609-632
Author(s):  
Spyridon V Bazinas
Keyword(s):  
Third Party ◽  
The Third ◽  
The Us ◽  
United Nations Convention ◽  
The Law ◽  
The Third Party ◽  
Draft Regulation ◽  
Proposed Regulation ◽  
Eu Commission ◽  
The Eu

Abstract In October 2019, the U.S. ratified the United Nations Convention on the Assignment of Receivables in International Trade (the “Convention”) by the US, thus creating a new impetus for the broad adoption and entry into force of the Convention and with that for the facilitation of international receivables finance. In March 2018, the E.U. Commission issued a Proposal for a Regulation of the European Parliament and of the Council on the law applicable to the third-party effects of assignments of claims (the “Commission Proposal” or “Proposal”). The Commission Proposal includes a first draft of the proposed Regulation (the “draft Regulation”). An alignment of the main rule of the draft Regulation with the equivalent rule in the Convention could result in an internationally uniform conflict-of-laws rule on this matter, which would remove the legal divergences existing among legal systems and reduce the uncertainty as to the law applicable to the third-party effects of assignments of claims. The purpose of this article is to compare the relevant rules of the Convention and the draft Regulation, determine whether this coordinated approach is achieved and, if not, make suggestions as to how it can be achieved to the benefit of all parties involved in international receivables finance.

Disquieting experiences and conversation

2020 ◽  
Vol 30 (6) ◽  
pp. 864-877
Author(s):  
Lívia Mathias Simão
Keyword(s):  
Third Party ◽  
The Third ◽  
30Th Anniversary ◽  
Hermeneutic Inquiry ◽  
The Third Party ◽  
Other World ◽  
Do So

On the occasion of the 30th anniversary of Theory & Psychology, my aim in this article is to widen the discussion about one of the issues I consider foundational in the approach of I–other–world relations in subjectivation processes, that is to say, that of the disquieting experience, which we have been developing in the ambit of semiotic–cultural constructivism in psychology. First, I will make an exposition of the main aspects that characterise the notion of disquieting experience. I shall then seek to deepen some of the relations between disquieting experience, hermeneutic inquiry, and conversation. In order to do so, I will make use of articles published in Theory & Psychology that are fundamental to this deepening, due to leading us to the role of the third party in subjectivation processes.

scholarly journals The Upper Karabakh Predicament from the UN Resolutions to the Mediated Negotiations: Resolution or Hibernation?

2015 ◽  
Vol 1 (2) ◽  
pp. 154
Author(s):  
Ali Askerov ◽  
Thomas Matyok
Keyword(s):  
Negotiation Process ◽  
Third Party ◽  
Regional Organizations ◽  
The Third ◽  
The Third Party

Despite the third party efforts of the significant international and regional organizations, such as the UN and the OSCE, the Upper Karabakh problem remains unresolved for over 20 years. Neither the four resolutions related to Armenia’s invasion of Azerbaijani lands adopted by the UN SC in the early 1990s have worked, nor the formal negotiations over this conflict that have taken place under the auspices of the OSCE Minsk Group for more than 20 years have reached any tangible results. These facts give rise to questions about effectiveness of the role of this institution in reaching a resolution to the conflict. The ceasefire regime is in effect since May 1994 without changing the situation, in which Armenia still keeps about 20 percent of Azerbaijani lands under invasion and is effectively involved in building a new state over the invaded lands. This paper analyzes the effectiveness of UN resolutions in liberating Azerbaijan’s invaded regions, both within and outside of Upper Karabakh, as well as the OSCE mediation efforts to resolve this conflict. It also discusses effectiveness of the negotiation process, and raises a question about impartiality of the mediators and usefulness of the mediation institution of the OSCE in general. It argues that the OSCE Minsk Group has failed to successfully establish and lead the process of negotiations, thus expecting a fruitful yield is not realistic.

scholarly journals The Upper Karabakh Predicament from the UN Resolutions to the Mediated Negotiations: Resolution or Hibernation?

2015 ◽  
Vol 2 (1) ◽  
pp. 154
Author(s):  
Ali Askerov ◽  
Thomas Matyok
Keyword(s):  
Negotiation Process ◽  
Third Party ◽  
Regional Organizations ◽  
The Third ◽  
The Third Party

Despite the third party efforts of the significant international and regional organizations, such as the UN and the OSCE, the Upper Karabakh problem remains unresolved for over 20 years. Neither the four resolutions related to Armenia’s invasion of Azerbaijani lands adopted by the UN SC in the early 1990s have worked, nor the formal negotiations over this conflict that have taken place under the auspices of the OSCE Minsk Group for more than 20 years have reached any tangible results. These facts give rise to questions about effectiveness of the role of this institution in reaching a resolution to the conflict. The ceasefire regime is in effect since May 1994 without changing the situation, in which Armenia still keeps about 20 percent of Azerbaijani lands under invasion and is effectively involved in building a new state over the invaded lands. This paper analyzes the effectiveness of UN resolutions in liberating Azerbaijan’s invaded regions, both within and outside of Upper Karabakh, as well as the OSCE mediation efforts to resolve this conflict. It also discusses effectiveness of the negotiation process, and raises a question about impartiality of the mediators and usefulness of the mediation institution of the OSCE in general. It argues that the OSCE Minsk Group has failed to successfully establish and lead the process of negotiations, thus expecting a fruitful yield is not realistic.

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