求应收账款管理的英文文章要有详细出处的

求应收账款管理的英文文章要有详细出处的
大概20000字符。谢谢大家咯．．．实在是急．．．发了这么多天都没人给点反映．．．
只要是关于应收账款管理方面的英文文章，有详细出处的．．．有没有翻译都好说．．．最重要的就是要20000字符，注意不是20000单词．．．

原版是pdf格式的.下面的你先看看.如需要告诉我邮箱.
Supporting factoring transactions in Brazil using reasoning maps:
a language-based DSS for evaluating accounts receivableB
Gilberto Montibeller a,*,Valerie Belton b,Marcus Vinicius A.Lima c
a Operational Research Group,London School of Economics,Houghton Street,London WC2A 2AE,England,UK
b Dept.of Management Science,University of Strathclyde,Glasgow,Scotland,UK
c Dept.of Business Administration,University of Southern Santa Catarina (UNISUL),Floriano´polis-SC,Brazil
Available online 13 January 2005
Abstract
Factoring companies are a widespread way of providing working capital to small enterprises in Brazil.This type of financialtransaction has higher risks when performed in developing countries,due to unreliable financial information on firms,an unstable environment,and particular managerial practices.This paper describes a case study in which a language-based DSS
was developed for a Brazilian factoring company to evaluate the perceived risk of buying accounts receivable; and discusses the
suitability of different approaches to decision support for this type of decision in Brazil—which may be relevant for similar
situations in other developing countries.
D 2005 Elsevier B.V.All rights reserved.
Keywords:Cognitive maps; Factoring; Developing countries; Qualitative decision analysis; Multi-criteria evaluation
1.Introduction
Factoring companies are a widespread way of providing working capital for small enterprises in Brazil.A factoring transaction is a triangular financial operation,where the factoring company buys accounts receivable from its client (the creditor firm),and takes the burden of collecting them from its client’s customers (the debtor firms).Brazilian factoring companies operate a high risk/high return
business,in an environment characterised by high interest rates and spreads,an unstable macroeconomic situation,a weak legal framework which does not allow a quick recovery of collaterals,and a lack of adequate information on potential borrowers (see Ref.[9] for details on this problem).Perhaps
surprisingly,given the prevalence of these operations
and the general interest in credit appraisal techniques,
there appears to be a lack of decision support
systems developed for the tri-partite factoring transactions
discussed here.
This paper is part of an ongoing action-research
effort which attempts to support decision-makers
dealing with this type of problem (see Ref.[4] for a
discussion about the use of action-research in the DSS
context).This has the dual aim of providing decision
support and exploring the appropriateness of different
approaches to doing so,given the distinctive characteristics
of the problem context.In a previous case
study,we employed a quantitative multi-criteria
model,which evaluates several dimensions of perceived
risk,for developing a DSS (see Ref.[5] for
details).This first intervention provided several
insights into particular characteristics of this problem,
especially its qualitative nature and the decisionmakers’
willingness to think and talk in qualitative
terms.These insights lead us to intervene again; now
using a different,recently developed decision tool—
called a reasoning map—which provides integrated
support for both problem structuring and qualitative
assessment of alternatives using a cognitive/causal
map structure.Reflecting the nature of the action
research,the paper is aimed at DSS practitioners and
researchers with an interest in the specific application
area of financial decision-making and/or the appropriateness
of different approaches to decision support
for this type of decision in developing countries.
The paper begins with a brief introduction to
reasoning maps,which is then elaborated through its
use in the development of a DSS to evaluate accounts
receivable.We conclude with reflections on the
process,in particular on how the specific characteristics
of the problem may influence the use and
development of DSSs.
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