Search results for: equine management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9629

Search results for: equine management

9599 Managing Virtual Teams in a Pandemic

Authors: M. Jafari Toosy, A. Zamani

Abstract:

This article, considering the result of pandemics at the international level and all activities and projects performed virtually and the need for resource management and virtual teams in this period identifies the components of virtual management after searching the available resources. Exploration of virtual management in the pandemic era is explored in 10 international articles. The results of research with this method and according to the tasks and topics related to management knowledge and definition of virtual teams can be divided into topics such as planning, decision making, control, organization, leadership, attention to growth and capability, resources and facilities, Communication, creativity, innovation and security. In order to explain the nature of virtual management, a definition of virtual management was provided.

Keywords: management, virtual, virtual team management, pandemic, team

Procedia PDF Downloads 185
9598 The Effect of Supplier Trust and Top Management Involvement on Supply Chain Risk Management through Buyer-Supplier Relationship

Authors: Hotlan Siagian, Han Tae Hee

Abstract:

This study aims to examine the effect of supplier trust and top management involvement on the supply chain risk management through buyer-supplier relationship. The population of the research is 44 Korean companies domiciled in East and Central Java of Indonesia. The respondent consists of a top management level from each company. Data collection used a questionnaire designed with five-item Likert scale. Collected data were analyzed using structural equation modeling (SEM) technique with SmartPLS software version 3.0 to examine the hypotheses. The result revealed that supplier trust has an effect on supply chain risk management, top management involvement affects supply chain risk management, supplier trust influences buyer-supplier relationship, top management involvement affects the buyer-supplier relationship, and buyer-supplier relationship affects supply chain risk management. The last finding is that buyer-supplier relationship empirically mediates the effect of supplier trust and top management involvement.

Keywords: buyer supplier relationship, supplier trust, supply chain risk management, top management involvement

Procedia PDF Downloads 222
9597 Knowledge Management in Practice: An Exploratory Study Applied to Consulting Firms

Authors: Evgeniya Ivanova

Abstract:

Nowadays, in the literature, there is still no fixed definition of knowledge management that often remains only as an academic discipline. The current market situation is changing very quickly, the need of new technologies is high, and knowledge management is the area that ensures that the know-how has not been lost during market development and adoption. The study examines how knowledge management is being leveraged and practiced in the management consultancy companies and provides not only the tips and best practices of applied knowledge management approaches but also the validation matrix for its successful or unsuccessful implementation. Different knowledge management approaches are explored on the basis of their practical implementation, including related challenges, knowledge sharing process, and barriers that are typical for consulting firms mostly driven by the agile working culture. The relevance of proposed topic is confirmed by the finding that corporate working culture and the exponentially developing technologies have a direct impact on the success of practical implementation of knowledge management.

Keywords: knowledge management, knowledge management in practice, consulting firm, knowledge management success

Procedia PDF Downloads 201
9596 Working Capital Management Effectiveness

Authors: Asif Iqbal

Abstract:

Working capital management has its effect on liquidity as well as on profitability of a firm. In this research we have selected a sample of 100 respondents whose firms are listed on Karachi stock exchange. We have studied the effect of different variable s of working capital management. We find that organizations throughout the world as well as in Pakistan have to give immense recognition to the working capital management as it is an effective thing from their long term perspective especially to their shareholders to have a firm confidence over the companies for investment purpose.

Keywords: working capital management, Karachi stock exchange, shareholders, capital management

Procedia PDF Downloads 575
9595 Redefining Problems and Challenges of Natural Resource Management in Indonesia

Authors: Amalia Zuhra

Abstract:

Indonesia is very rich with its natural resources. Natural resource management becomes a challenge for Indonesia. Improper management will make the natural resources run out and future generations will not be able to enjoy the natural wealth. A good rule of law and proper implementation determines the success of the management of a country's natural resources. This paper examines the need to redefine problems and challenges in the management of natural resources in Indonesia in the context of law. The purpose of this article is to overview the latest issues and challenges in natural resource management and to redefine legal provisions related to environmental management and human rights protection so that the management of natural resources in the present and future will be more sustainable. This paper finds that sustainable management of natural resources is absolutely essential. The aspect of environmental protection and human rights must be elaborated more deeply so that the management of natural resources can be done maximally without harming not only people but also the environment.

Keywords: international environmental law, human rights law, natural resource management, sustainable development

Procedia PDF Downloads 275
9594 Stakeholder Management for Successful Software Projects

Authors: Kassem Saleh

Abstract:

An alarming number of software projects fail to deliver the required functionalities within the provided budget and timeframe and with the required qualities. Some of the main reasons for this problem include bad stakeholder management, poor communications and informal change management. Informal processes to identify, engage and control stakeholders lead to these reasons. Recently, to emphasize its importance, the Project Management Institute (PMI) updated the Project Management Body of Knowledge (PMBoK) to explicitly include the stakeholder management knowledge area. This knowledge area consists of four processes to identify stakeholders, plan stakeholder management, and manage and control stakeholder engagement. The use of appropriate techniques for stakeholder management in software projects will definitely lead to higher quality and successful software. In this paper, we describe some of the proven techniques that can be used during the execution of the four processes for stakeholder management. Development of collaboration tools for automating these processes are recommended and need to be integrated in available software project management tools.

Keywords: project management, stakeholder management, software development, project management body of knowledge

Procedia PDF Downloads 311
9593 The Capacity Building in the Natural Disaster Management of Thailand

Authors: Eakarat Boonreang

Abstract:

The past two decades, Thailand faced the natural disasters, for instance, Gay typhoon in 1989, tsunami in 2004, and huge flood in 2011. The disaster management in Thailand was improved both structure and mechanism for cope with the natural disaster since 2007. However, the natural disaster management in Thailand has various problems, for examples, cooperation between related an organizations have not unity, inadequate resources, the natural disaster management of public sectors not proactive, people has not awareness the risk of the natural disaster, and communities did not participate in the natural disaster management. Objective of this study is to find the methods for capacity building in the natural disaster management of Thailand. The concept and information about the capacity building and the natural disaster management of Thailand were reviewed and analyzed by classifying and organizing data. The result found that the methods for capacity building in the natural disaster management of Thailand should be consist of 1)link operation and information in the natural disaster management between nation, province, local and community levels, 2)enhance competency and resources of public sectors which relate to the natural disaster management, 3)establish proactive natural disaster management both planning and implementation, 4)decentralize the natural disaster management to local government organizations, 5)construct public awareness in the natural disaster management to community, 6)support Community Based Disaster Risk Management (CBDRM) seriously, and 7)emphasis on participation in the natural disaster management of all stakeholders.

Keywords: capacity building, Community Based Disaster Risk Management (CBDRM), Natural Disaster Management, Thailand

Procedia PDF Downloads 557
9592 The Management of the Urban Project between Challenge and Need: The Case of the Modernization Project of Constantine

Authors: Mouhoubi Nedjima, Sassi Boudemagh Souad

Abstract:

In this article, and through the modernization project of metropolis of Constantine (PMMC) experience in Algeria, discussed to highlight the importance of management in an urban project at various levels: strategic and operational. The statement we attended to reach is to evaluate the modernization project of metropolis of Constantine in the light of management and prove the relation between a good urban management and the success of an urban project.

Keywords: urban project, strategic management, operational management, the modernization project of constantine

Procedia PDF Downloads 523
9591 Financial Management Performance in Organization Profitability

Authors: Adekunle Olakunle Felix

Abstract:

Research will be based on the financial management importance within organization and its important role in non-economic and economic activities that provide us the useful information about the efficient procurement and utilization of finance in a profitable manner. Due to industrialization, financial management become a vital part of business and it is very important for the business concern that with a good financial management to earn maximum profit.

Keywords: management, business, profitability, organization, financial, efficiency

Procedia PDF Downloads 359
9590 Knowledge Management Best Practice Model in Higher Learning Institution: A Systematic Literature Review

Authors: Ismail Halijah, Abdullah Rusli

Abstract:

Introduction: This systematic literature review aims to identify the Knowledge Management Best Practice components in the Knowledge Management Model for Higher Learning Institutions environment. Study design: Systematic literature review. Methods: A systematic literature re-view of Knowledge Management Best Practice to identify and define the components of Best Practice from the Knowledge Management models was conducted recently. Results: This review of published papers of conference and journals’ articles shows the components of Best Practice in Knowledge Management are basically divided into two aspect which is the soft aspect and the hard aspect. The lacks of combination of these two aspects into an integrated model decelerate Knowledge Management Best Practice to fully throttle. Evidence from the literature shows the lack of integration of this two aspects leads to the immaturity of the Higher Learning Institution (HLI) towards the implementation of Knowledge Management System. Conclusion: The first steps of identifying the attributes to measure the Knowledge Management Best Practice components from the models in the literature will led to the definition of the Knowledge Management Best Practice component for the higher learning environment.

Keywords: knowledge management, knowledge management system, knowledge management best practice, knowledge management higher learning institution

Procedia PDF Downloads 592
9589 An Assessment of Existing Material Management Process in Building Construction Projects in Nepal

Authors: Uttam Neupane, Narendra Budha, Subash Kumar Bhattarai

Abstract:

Material management is an essential part in construction project management. There are a number of material management problems in the Nepalese construction industry, which contribute to an inefficient material management system. Ineffective material management can cause waste of time and money thus increasing the problem of time and cost overrun. An assessment of material management system with gap and solution was carried out on 20 construction projects implemented by the Federal Level Project Implementation Unit (FPIU); Kaski district of Nepal. To improve the material management process, the respondents have provided possible solutions to overcome the gaps seen in the current material management process. The possible solutions are preparation of material schedule in line with the construction schedule for material requirement planning, verifications of material and locating of source, purchasing of the required material in advance before commencement of work, classifying the materials, and managing the inventory based on their usage value and eliminating and reduction in wastages during the overall material management process.

Keywords: material management, construction site, inventory, construction project

Procedia PDF Downloads 70
9588 Real Activities Manipulation vs. Accrual Earnings Management: The Effect of Political Risk

Authors: Heba Abdelmotaal, Magdy Abdel-Kader

Abstract:

Purpose: This study explores whether a firm’s effective political risk management is preventing real and accrual earnings management . Design/methodology/approach: Based on a sample of 130 firms operating in Egypt during the period 2008-2013, two hypotheses are tested using the panel data regression models. Findings: The empirical findings indicate a significant relation between real and accrual earnings management and political risk. Originality/value: This paper provides a statistically evidence on the effects of the political risk management failure on the mangers’ engagement in the real and accrual earnings management practices, and its impact on the firm’s performance.

Keywords: political risk, risk management failure, real activities manipulation, accrual earnings management

Procedia PDF Downloads 440
9587 The Management Information System for Convenience Stores: Case Study in 7 Eleven Shop in Bangkok

Authors: Supattra Kanchanopast

Abstract:

The purpose of this research is to develop and design a management information system for 7 eleven shop in Bangkok. The system was designed and developed to meet users’ requirements via the internet network by use of application software such as My SQL for database management, Apache HTTP Server for Web Server and PHP Hypertext Preprocessor for an interface between web server, database and users. The system was designed into two subsystems as the main system, or system for head office, and the branch system for branch shops. These consisted of three parts which are classified by user management as shop management, inventory management and Point of Sale (POS) management. The implementation of the MIS for the mini-mart shop, can lessen the amount of paperwork and reduce repeating tasks so it may decrease the capital of the business and support an extension of branches in the future as well.

Keywords: convenience store, the management information system, inventory management, 7 eleven shop

Procedia PDF Downloads 484
9586 ERP Implementation in Iran: A Successful Experience in DGC

Authors: Mohammad Reza Ostad Ali Naghi Kashani

Abstract:

Nowadays, the amounts of companies which tend to have an Enterprise Resource Planning (ERP) application are increasing. Although ERP projects are expensive, time consuming, and complex, there are some successful experiences. These days, developing countries are striving to implement ERP projects successfully; however, there are many obstacles. Therefore, these projects would be failed or partially failed. This paper concerns the implementation of a successful ERP implementation, IFS, in Iran at Dana Geophysics Company (DGC). After a short review of ERP and ERP market in Iran, we propose a three phases deployment methodology (phase 1: Preparation and Business Process Management (BPM) phase 2: implementation and phase 3: testing, golive-1 (pilot) and golive-2 (final)). Then, we present five guidelines (Project Management, Change Management, Business Process Management (BPM), Training& Knowledge Management, and Technical Management), which were chose as work streams. In this case study we present lessons learned in Project management and Business process Management.

Keywords: business process management, critical success factors, ERP, project management

Procedia PDF Downloads 492
9585 Development of Model for Effective Sub- District Municipality Wastewater Management

Authors: Vitool Suksankavanich

Abstract:

This preliminary research aimed to explore the development of wastewater management of Bang Pu Sub- District Municipality, Samutprakan Province, in order to establish appropriate model for effective wastewater management that fit to the context of the area. The research posed three questions: [i] to what extent the promotion of social responsibility awareness built among the local community resulted in effectiveness of the local wastewater management; [ii] did the waste disposal management of Bang Pu Industrial Estate contribute to the overall environmental quality of Bang Pu Sub- District Municipality; and [iii] did the relationship between the community and the industrial factories have any effect on the wastewater management. The in- depth interview revealed main obstacles occurred in the process of wastewater management in the area. The fieldwork also contributed to a product of an appropriate model of effective wastewater management.

Keywords: legitimacy theory, stakeholder theory, social responsibility, wastewater management

Procedia PDF Downloads 414
9584 Institutional Superposition, over Management and Coastal Economic Development: Coastal Areas in China

Authors: Mingbao Chen, Mingli Zhao

Abstract:

The coastal zone is the intersection of land and sea system, and also is the connecting zone of the two economic systems of land and sea. In the world, all countries attach great importance to the coastal zone management and the coastal zone economy. In China, the government has developed a number of related coastal management policies and institutional, such as marine functional zoning, main function zoning, integrated coastal zone management, to ensure the sustainable utilization of the coastal zone and promote the development of coastal economic. However, in practice, the effect is not satisfactory. This paper analyses the coastal areas of coastal zone management on coastal economic growth contribution based on coastal areas economic development data with the 2007-2015 in China, which uses the method of the evaluation index system of coastal zone management institutional efficiency. The results show that the coastal zone management institutional objectives are not clear, and the institutional has high repeatability. At the same time, over management of coastal zone leads to low economic efficiency because the government management boundary is blurred.

Keywords: institutional overlap, over management, coastal zone management, coastal zone economy

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9583 A Case Study on the Guidelines for Application of Project Management Methods in Infrastructure Projects

Authors: Fernanda Varella Borges, Silvio Burrattino Melhado

Abstract:

Motivated by the importance of public infrastructure projects in the civil construction chain, this research shows the study of project management methods and the infrastructure projects’ characteristics. The research aims at the objective of improving management efficiency by proposing guidelines for the application of project management methods in infrastructure projects. Through literature review and case studies, the research analyses two major infrastructure projects underway in Brazil, identifying the critical points for achieving its success. As a result, the proposed guidelines indicate that special attention should be given to the management of stakeholders, focusing on their knowledge and experience, their different interests, the efficient management of their communication, and their behavior in the day-by-day project management process.

Keywords: construction, infrastructure, project management, public projects

Procedia PDF Downloads 495
9582 Important Management Competencies: University of Technology Perspective

Authors: Courtley Pharaoh, D. J. Visser

Abstract:

University management is often caught between competing interests from stakeholders like students, trustees, donors, government and the community it serves. This study aimed to identify what management competencies are required by executive management members of universities of technology to effectively manage a university of technology in South Africa from the perspective of the executive management members. This exploratory study will make use of a qualitative methodology to establish what management competencies are deemed as important to manage a university of technology in South Africa from the executive management perspective. Due to the consequences of the COVID-19 Pandemic, the study made use of online face-to-face interviews to ascertain from executive management members of universities of technology what the required management competencies needed by executive management members of universities of technology to effectively manage a University of Technology in South Africa. Qualitative Content Analysis was used to analyse the data collected. The findings of the study identified a total of 26 management competencies which were categorised into three groupings or themes. This study identified a list of required management competencies needed by executive management members of universities of technology to effectively manage a university of technology in South Africa, as per the lived experience of executive management members. The researcher recommends further studies at traditional and comprehensive universities and compares the results of those future studies with the results of this study. A comprehensive list of management competencies could then be identified, which could assist with the compilation of job descriptions of executive management members of universities in South Africa.

Keywords: university of technology, management competencies, executive management, executive management members, important

Procedia PDF Downloads 107
9581 Green Logistics Management and Performance for Thailand’s Logistic Enterprises

Authors: Kittipong Tissayakorn, Fumio Akagi, Yu Song

Abstract:

Logistics is the integrated management of all of the activities required to move products through the supply chain. For a typical product, this supply chain extends from a raw material source through the production and distribution system to the point of consumption and the associated reverse logistics. The logistical activities are comprised of freight transport, storage, inventory management, materials handling and all related information processing. This paper analyzes the green management system of logistics enterprise for Thailand and advances the concept of Green Logistics, which should be held by the public. In addition, it proposes that the government should strengthen its supervision and support for green logistics, and companies should construct self-disciplined green logistics management systems and corresponding processes, a reverse logistics management system and a modern green logistics information collection and management system.

Keywords: logistics, green logistics, management system, ecological economics

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9580 The Protection of Assets in the Crisis Management Processes

Authors: Jiri Barta

Abstract:

This paper deals with the prevention and management of emergencies. It focuses on the protection of assets of the critical infrastructure entities that are important to preventing, preparing for and management of emergencies and crisis situations. The paper defines assets and specifies their use and place in the process of crisis management and planning. Critical assets that are protected from the negative effects of emergency or crisis situation we can use in crisis management and response. This basic rule applies mainly to the substantial assets used in the protection of critical infrastructure processes.

Keywords: asset, continuity, critical infrastructure, crisis management process

Procedia PDF Downloads 515
9579 Exploring Non-Governmental Organizations’ Performance Management: Bahrain Athletics Association as a Case Study

Authors: Nooralhuda Aljlas

Abstract:

In the ever-growing field of non-governmental organizations, the enhancement of performance management and measurement systems has been increasingly acknowledged by political, economic, social, legal, technological and environmental factors. Within Bahrain Athletics Association, such enhancement results from the key factors leading performance management including collaboration, feedback, human resource management, leadership and participative management. The exploratory, qualitative research conducted reviewed performance management theory. As reviewed, the key factors leading performance management were identified. Drawing on a non-governmental organization case study, the key factors leading Bahrain Athletics Association’s performance management were explored. By exploring the key factors leading Bahrain Athletics Association’s performance management, the research study proposed a theoretical framework of the key factors leading performance management in non-governmental organizations in general. The research study recommended further investigation of the role of the two key factors of command and control and leadership, combining military and civilian approaches to enhancing non-governmental organizations’ performance management.

Keywords: Bahrain athletics association, exploratory, key factor, performance management

Procedia PDF Downloads 364
9578 Energy Management Techniques in Mobile Robots

Authors: G. Gurguze, I. Turkoglu

Abstract:

Today, the developing features of technological tools with limited energy resources have made it necessary to use energy efficiently. Energy management techniques have emerged for this purpose. As with every field, energy management is vital for robots that are being used in many areas from industry to daily life and that are thought to take up more spaces in the future. Particularly, effective power management in autonomous and multi robots, which are getting more complicated and increasing day by day, will improve the performance and success. In this study, robot management algorithms, usage of renewable and hybrid energy sources, robot motion patterns, robot designs, sharing strategies of workloads in multiple robots, road and mission planning algorithms are discussed for efficient use of energy resources by mobile robots. These techniques have been evaluated in terms of efficient use of existing energy resources and energy management in robots.

Keywords: energy management, mobile robot, robot administration, robot management, robot planning

Procedia PDF Downloads 267
9577 New Approach in Sports Management of Great Sports Events

Authors: Taieb Kherafa Noureddine

Abstract:

The paper presents a new approach regarding the management in sports that is based on the principles of reengineering. Applying that modern and pure management system, called reengineering, in sports activity, we hope to get better and better results, in order to increase both the health state and the performances of trained athletes. The paper also presents the similarities between BPR (Business Process Reengineering) and sports managements, as well as the proposed solution for a proper implementation of such model of management. The five components of the basic BPR model are presented, together with their features for sports management.

Keywords: business process reengineering, great sports events, sports management, training activities

Procedia PDF Downloads 492
9576 Effectiveness of New Digital Tools on Implementing Quality Management System: An Exploratory Study of French Companies

Authors: Takwa Belwakess

Abstract:

With the wave of the digitization that invades the modern world, communication tools took their place in the world of business. As for organizations, being part of the digital era necessarily involves an evolution of the management style, mainly in processes management, knowing also as quality management system (QMS). For more than 50 years quality management standards have been adopted by organizations to prove their operational and financial performances. We believe that achieving a high-level of communication can lead to better quality management and greater customer satisfaction, which is essential to make sure long-term competitiveness. In this paper, a questionnaire survey was developed to investigate the use of collaboration tools such as Content Management System and Social Networks. Data from more than 100 companies based in France was analyzed, the results show that adopting new digital communication tools while applying quality management practices over a reasonable period, contributed to delivering a better implementation of the QMS for a better business performance.

Keywords: communication tools, content management system, digital, effectiveness, French companies, quality management system, quality management practices, social networks

Procedia PDF Downloads 266
9575 Types of Innovation Management Office and Their Roles and Responsibilities in Supporting the Innovation Management Process from Organisational Strategic Foresight to Managing Innovation Project Portfolios

Authors: Bakr Zade, Paolo Cervera

Abstract:

With the aim of maximising return on innovation investments, organisations create central units to support successful implementation of innovation management initiatives. The support units–referred to in this research as innovation management offices (IMOs)–range from small teams of innovation management champions to fully resourced centres of excellence for innovation management. However, roles and responsibilities of IMOs vary in different organisations. This research investigates the different types of IMO in organisations, based on their different roles and responsibilities in supporting innovation management processes. The research uses grounded theory methodology to uncover an IMO taxonomy from emergent concepts during innovation management maturity assessment exercises in twelve organisations from the United Kingdom and the United Arab Emirates. The taxonomy distinguishes five types of IMO, based on their roles and responsibilities in supporting innovation management processes, from organisational strategic foresight to managing innovation management project portfolios. The IMO taxonomy addresses a gap in research into innovation management support in organisations and offers a practical framework that diverse organisations can appreciate and use in designing IMOs that are aligned with their innovation management visions and strategies.

Keywords: future foresight, future shaping, innovation management, innovation management office, portfolio management

Procedia PDF Downloads 396
9574 SOTM: A New Cooperation Based Trust Management System for VANET

Authors: Amel Ltifi, Ahmed Zouinkhi, Mohamed Salim Bouhlel

Abstract:

Security and trust management in Vehicular Ad-hoc NETworks (VANET) is a crucial research domain which is the scope of many researches and domains. Although, the majority of the proposed trust management systems for VANET are based on specific road infrastructure, which may not be present in all the roads. Therefore, road security should be managed by vehicles themselves. In this paper, we propose a new Self Organized Trust Management system (SOTM). This system has the responsibility to cut with the spread of false warnings in the network through four principal components: cooperation, trust management, communication and security.

Keywords: ative vehicle, cooperation, trust management, VANET

Procedia PDF Downloads 433
9573 Development of an Interagency Crime Management System for Nigeria’s Law Enforcement Agencies

Authors: Muhammad Abba Jallo, Fred Fudah Moveh

Abstract:

This study addresses the challenges faced by Nigerian law enforcement agencies due to the lack of an integrated crime management system. While various agencies use ICT-based systems, the absence of interoperability creates barriers to effective collaboration and information sharing. The research proposes the development of an Interagency Crime Management System (ICMS), which integrates the Crime Management Systems (CMS) of different agencies through an Application Program Interface (API). The system is designed to allow all law enforcement agencies to input data using a standardized format, improving crime tracking, reporting, and management across Nigeria. This paper details the design and implementation process, highlighting the benefits of enhanced collaboration for crime management.

Keywords: crime management, Nigeria, law enforcement, ICT

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9572 Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand

Authors: Prateep Wajeetongratana

Abstract:

The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques.

Keywords: companies listed on the stock exchange, financial budget, management accounting, operating budget

Procedia PDF Downloads 383
9571 Impact of Knowledge Management on Learning Organizations

Authors: Gunmala Suri

Abstract:

The purpose of this study was to investigate the relationship between various dimensions of Knowledge Management and Learning Organizations. On the basis of the dimensions of Learning Organization, Hypothesis were formulated. Knowledge Management (KM) is taken as the independent variable and Learning Organization (LO) as a dependent variable. KM had 5 dimensions and LO had 7. For this study, a total of 92 participants took part and answered the questionnaire. The respondents were selected using Judgemental and Snowball sampling. The respondents were from SMEs in and around Chandigarh. SPSS was used to for the data analysis purposes. The results showed that the dimensions of KM had a positive influence on the dimensions of LO. The hypothesis were accepted.

Keywords: knowledge management leadership, knowledge management, learning organization, knowledge management culture

Procedia PDF Downloads 418
9570 Earnings Management and Firm’s Creditworthiness

Authors: Maria A. Murtiati, Ancella A. Hermawan

Abstract:

The objective of this study is to examine whether the firm’s eligibility to get a bank loan is influenced by earnings management. The earnings management is distinguished between accruals and real earnings management. Hypothesis testing is carried out with logistic regression model using sample of 285 companies listed at Indonesian Stock Exchange in 2010. The result provides evidence that a greater magnitude in accruals earnings management increases the firm’s probability to be eligible to get bank loan. In contrast, real earnings management through abnormal cash flow and abnormal discretionary expenses decrease firm’s probability to be eligible to get bank loan, while real management through abnormal production cost increases such probability. The result of this study suggests that if the earnings management is assumed to be opportunistic purpose, the accruals based earnings management can distort the banks credit analysis using financial statements. Real earnings management has more impact on the cash flows, and banks are very concerned on the firm’s cash flow ability. Therefore, this study indicates that banks are more able to detect real earnings management, except abnormal production cost in real earning management.

Keywords: discretionary accruals, real earning management, bank loan, credit worthiness

Procedia PDF Downloads 346