B R A N D
Broad Research in Accounting, Negotiation,
and Distribution
Volume 9, Issue 1, 2018
EduSoft
www.brand.edusoft.ro

About BRAND: Broad Research in Accounting, Negotiation, and Distribution

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The aim of the journal is to make an agora of different experts in economics, social and
political sciences. We expect articles from experts in different scientific and practical fields, like
accounting, marketing, management, economics, trade, trade law, finance, operations research,
optimization, graph theory, game theory, voting, political communication, sociology etc.

(C) 2010-2018 EduSoft Publishing / Academia EduSoft

Address: Editura EduSoft,  ROMANIA,  600065 Bacău,  9 Mai 82 C 13,  Tel. 0040 741 63 81 82
Fax: 0040 234 20 60 90

Web: brand.edusoft.ro, academia.edusoft.ro
E-mails: Agata Asofroniei — Managing Editor (agata@edusoft.ro),  Bogdan Patrut — Editor-in-Chief
(bogdan@edusoft.ro)

E-ISSN 2067-8177

Call for papers

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We are seeking papers for our next issue of the BRAND journal, from academicians,
professors, researchers, economists and businessmen/businesswomen, PhD students ... anyone
connected to the topics of our journal.

We welcome contributions from all over the world. You are invited to write on any topic of
our journal. Send your articles to brand@edusoft.ro.

According to the functional grammar of Halliday, an analysis of grammatical metaphor is made in international business negotiation with the use of examples. Based on ideational and interpersonal grammatical metaphor, the metaphorical expressions of ideation, mood and modality are analyzed in business English negotiation and the textual function is explored so as to study the features of business English negation and come to a conclusion that grammatical metaphor contributes to the understanding and application of business English negotiation discourse.

Keywords: grammatical metaphor, ideational metaphor, interpersonal metaphor, business English negotiation

General Electric (GE), the only company which is still on the index list since the Dow Jones Industrial Index was established in 1896, is one of the few companies in the world with a fair market capitalization of more than USD 500 billion. The root cause of GE’s success can be found in its powerful core competence. This paper classifies more than one hundred years’ development history of GE into three distinct stages: the era of business diversification, the era of refocusing operation and the era of business globalization with reference to the conceptual model and structural equation model of our research. The core competence scores in each stage are calculated by using analytic hierarchy process for objective comparison and evaluation.

Keywords: GE, core competence, analytic hierarchy process

This research is aimed to examine the effect of book-tax difference, accrual cash flow, and corporate governance on the earnings persistence of manufacturing companies listed on Indonesia Stock Exchange during the period of 2010-2014. Hypotheses were tested based on 120 samples data selected using purposive sampling method. Secondary data was obtained from the financial statements ended 31 December, published by the capital market reference center in the Indonesia Stock Exchange. Multiple linear regressions were used to test the hypotheses. The results show that book-tax difference, accrual cash flow, the composition of commissioner board, managerial ownership, audit committee, and institutional investors simultaneously have an effect on earnings persistence. Nevertheless, the relation partially exhibits that (1) book-tax difference has no effect on earnings persistence, (2) accrual cash flow has effect on earnings persistence, (3) board composition has effect on earnings persistence, (4) managerial ownership has effect on earnings persistence, (5) audit committee has no effect on earnings persistence, and (6) institutional investors has no effect on earnings persistence.

Keywords: Earnings Persistence, Book-Tax Difference, Accrual Cash Flow, Corporate Governance

This article has focused on the different negotiation strategies of the international business interactions making two significant categories: the competitive strategy and the cooperative strategy. R. Fisher, W. Ury (1981) invented the concept of principled negotiation, which was later further R. Fisher, W. Ury and B. Patton (1991) developed but the core idea remained unchanged. According to this study the principled negotiation is also one type of the cooperative negotiation strategy and there is a cooperative oral tactics of business negotiation which by the means of cooperative verbal coding ensures the greatest advantages and has got the similar algorithm to the old, classical AIDA model.

Keywords: Oral Tactics, Cooperative Strategy of Negotiation, Principled Negotiation

The relationship between the financial performances of firms and the stock return has been frequently subject to examination in the literature. Realistic manifestation of these relationships is particularly guiding for decisions to be made by investors, stakeholders and managers. In this study, the performance ranking of the companies was conducted using the TOPSIS method, which is one of the multi-criteria decision making models, by questing whether there is any difference in the performances of Foreign Trade Capital Companies of B?ST and Sustainability Index. The method builds a performance ranking of companies according to their proximity and distance to the ideal solution. The necessary data are obtained from the financial statements of the companies by assuming that the significance level of the financial ratios used in the performance measurement is equal, and analyses were run with the relevant financial ratios. Furthermore, various types of weightings made by the entropy weighting method and based on expert opinions did not change the ranking. The ranking of companies according to their performances and the identification of the direction of the relationship between them as to share returns are of vital importance for both companies and stakeholders. Findings will make a significant contribution to the companies in this sector in strategy determination. On the other hand, the results indicate that taking part in the sustainability index will also have a guiding impact on investors' stock preferences.

Keywords: TOPSIS Model, Performance Evaluation, ?stanbul Stock Exchange, Sustainability Index