Search results for: government business enterprises
6071 The Role of Learning in Stimulation Policies to Increase Participation in Lifelong Development: A Government Policy Analysis
Authors: Björn de Kruijf, Arjen Edzes, Sietske Waslander
Abstract:
In an ever-quickly changing society, lifelong development is seen as a solution to labor market problems by politicians and policymakers. In this paper, we investigate how policy instruments are used to increase participation in lifelong development and on which behavioral principles policy is based. Digitization, automation, and an aging population change society and the labor market accordingly. Skills that were once most sought after in the workforce can become abundantly present. For people to remain relevant in the working population, they need to continue adapting new skills useful in the current labor market. Many reports have been written that focus on the role of lifelong development in this changing society and how lifelong development can help keep people adapt and stay relevant. Inspired by these reports, governments have implemented a broad range of policies to support participation in lifelong development. The question we ask ourselves is how government policies promote participation in lifelong development. This stems from a complex interplay of policy instruments and learning. Regulation, economic and soft instruments can be combined to promote lifelong development, and different types of education further complex policies on lifelong development. Literature suggests that different stages in people’s lives might warrant different methods of learning. Governments could anticipate this in their policies. In order to influence people’s behavior, the government can tap into a broad range of sociological, psychological, and (behavioral) economic principles. The traditional economic assumption that behavior is rational is known to be only partially true, and the government can use many biases in human behavior to stimulate participation in lifelong development. In this paper, we also try to find which biases the government taps into to promote participation if they tap into any of these biases. The goal of this paper is to analyze government policies intended to promote participation in lifelong development. To do this, we develop a framework to analyze the policies on lifelong development. We specifically incorporate the role of learning and the behavioral principles underlying policy instruments in the framework. We apply this framework to the case of the Netherlands, where we examine a set of policy documents. We single out the policies the government has put in place and how they are vertically and horizontally related. Afterward, we apply the framework and classify the individual policies by policy instrument and by type of learning. We find that the Dutch government focuses on formal and non-formal learning in their policy instruments. However, the literature suggests that learning at a later age is mainly done in an informal manner through experiences.Keywords: learning, lifelong development, policy analysis, policy instruments
Procedia PDF Downloads 826070 Greyscale: A Tree-Based Taxonomy for Grey Literature Published by Fisheries Agencies
Authors: Tatiana Tunon, Gottfried Pestal
Abstract:
Government agencies responsible for the management of fisheries resources publish many types of grey literature, and these materials are increasingly accessible to the public on agency websites. However, scope and quality vary considerably, and end-users need meta-data about the report series when deciding whether to use the information (e.g. apply the methods, include the results in a systematic review), or when prioritizing materials for archiving (e.g. library holdings, reference databases). A proposed taxonomy for these report series was developed based on a review of 41 report series from 6 government agencies in 4 countries (Canada, New Zealand, Scotland, and United States). Each report series was categorized according to multiple criteria describing peer-review process, content, and purpose. A robust classification tree was then fitted to these descriptions, and the resulting taxonomic groups were used to compare agency output from 4 countries using reports available in their online repositories.Keywords: classification tree, fisheries, government, grey literature
Procedia PDF Downloads 2826069 Functioning of Public Distribution System and Calories Intake in the State of Maharashtra
Authors: Balasaheb Bansode, L. Ladusingh
Abstract:
The public distribution system is an important component of food security. It is a massive welfare program undertaken by Government of India and implemented by state government since India being a federal state; for achieving multiple objectives like eliminating hunger, reduction in malnutrition and making food consumption affordable. This program reaches at the community level through the various agencies of the government. The paper focuses on the accessibility of PDS at household level and how the present policy framework results in exclusion and inclusion errors. It tries to explore the sanctioned food grain quantity received by differentiated ration cards according to income criterion at household level, and also it has highlighted on the type of corruption in food distribution that is generated by the PDS system. The data used is of secondary nature from NSSO 68 round conducted in 2012. Bivariate and multivariate techniques have been used to understand the working and consumption of food for this paper.Keywords: calories intake, entitle food quantity, poverty aliviation through PDS, target error
Procedia PDF Downloads 3326068 A Study on Fundamental Problems for Small and Medium Agricultural Machinery Industries in Central Region Area
Authors: P. Thepnarintra, S. Nikorn
Abstract:
Agricultural machinery industry plays an important role in the industrial development especially the production industry of the country. There has been continuing development responding to the higher demand of the production. However, the problem in agricultural machinery production still exists. Thus, the purpose of this research is to investigate problems on fundamental factors of industry based on the entrepreneurs’ point of view. The focus was on the small and medium size industry receiving a factory license typed number 0660 from the Department of Industrial Works. The investigation was on the comparison between the management of the small and medium size agricultural industry in 3 provinces in the central region of Thailand. Population in this study consisted of 189 company managers or managing directors, of which 101 were from the small size and 88 were from the medium size industry. The data were analyzed to find percentage, arithmetic mean, and standard deviation with independent sample T-test at the statistical significance .05. The results showed that the small and medium size agricultural machinery manufacturers in the central region of Thailand reported high problems in every aspect. When compared the problems on basic factors in running the business, it was found that there was no difference statistically at .05 in managing of the small and medium size agricultural machinery manufacturers. However, there was a statistically significant difference between the small and medium size agricultural machinery manufacturers on the aspect of policy and services of the government. The problems reported by the small and medium size agricultural machinery manufacturers were the services on public tap water and the problem on politic and stability of the country.Keywords: agricultural machinery, manufacturers, problems, on running the business
Procedia PDF Downloads 2926067 Digital Technologies in Cultural Entrepreneurial Practice in Tech Arts in Morocco: Design or Fine Arts
Authors: Hiba Taim
Abstract:
This abstract falls within the scope of entrepreneurship and regulates cultural and creative entrepreneurship. It tackles the topic of "The Ecosystem in Cultural and Creative Entrepreneurship in North Africa". This piece of work deals with the problem of the absence of the ecosystem in cultural and creative enterprises in North Africa, meaning the absence of a clear structure of the ecosystem in the field of cultural and creative entrepreneurship in North Africa. The aim of this research is to create an integrated ecosystem that brings together all those involved in cultural and creative entrepreneurship in North Africa: from training, financial support, continuing, international organizations, government banks, and means of communication. This study is significant not only because it suggests some activities to develop this system but also because it provides all of the information to cultural and creative entrepreneurs in order for them to create project opportunities and activate the entrepreneurship process. It will also enable the creation of opportunities to work among them and formulate common cultural policies to develop the quality of cultural and creative services in North Africa. This research paper uses a qualitative approach to gather information of good quality about the problem being tackled, as well as studying and analyzing different documents and conducting interviews with cultural entrepreneurs, which will help to collect all the information on the state of the ecosystem in North Africa. For the moment, this paperwork is at the stage of collecting preliminary data regarding the problem and developing appropriate schedules for all the phases of the research in order to be productive and deliver this study in the coming months.Keywords: cultural innovation, design innovation, design thinking, cultural entrepreneurship
Procedia PDF Downloads 1476066 The Influence of the Institutional Environment in Increasing Wealth: The Case of Women Business Operators in a Rural Setting
Authors: S. Archsana, Vajira Balasuriya
Abstract:
In Trincomalee of Sri Lanka, a post-conflict area, resettlement projects and policy initiatives are taking place to improve the wealth of the rural communities through promoting economic activities by way of encouraging the rural women to opt to commence and operate Micro and Small Scale (MSS) businesses. This study attempts to identify the manner in which the institutional environment could facilitate these MSS businesses owned and operated by women in the rural environment. The respondents of this study are the beneficiaries of the Divi Neguma Development Training Program (DNDTP); a project designed to aid women owned MSS businesses, in Trincomalee district. 96 women business operators, who had obtained financing facilities from the DNDTP, are taken as the sample based on fixed interval random sampling method. The study reveals that primary challenges encountered by 82% of the women business operators are lack of initial capital followed by 71% initial market finding and 35% access to technology. The low level of education and language barriers are the constraints in accessing support agencies/service providers. Institutional support; specifically management and marketing services, have a significant relationship with wealth augmentation. Institutional support at the setting-up stage of businesses are thin whereas terms and conditions of the finance facilities are perceived as ‘too challenging’. Although diversification enhances wealth of the rural women business operators, assistance from the institutional framework to prepare financial reports that are required for business expansion is skinny. The study further reveals that institutional support is very much weak in terms of providing access to new technology and identifying new market networks. A mechanism that could facilitate the institutional framework to support the rural women business operators to access new technology and untapped market segments, and assistance in preparation of legal and financial documentation is recommended.Keywords: business facilitation, institutional support, rural women business operators, wealth augmentation
Procedia PDF Downloads 4376065 Virtue Ethics as a Corrective to Mismanagement of Resources in Nigeria’s Economy: Akwa Ibom State Experience
Authors: Veronica Onyemauwa
Abstract:
This research work examines the socio-ethical issues embedded in resource management and wealth creation in Nigeria, using Akwa Ibom State as a case study. The work is poised to proffer answers to the problematic questions raised, “why is the wealth of Akwa Ibom State not prudently managed, and wastages curbed in order to cater for the satisfaction of the indigent citizens, as Jesus Christ did in the feeding of five thousand people (John 6:12) ? Could ethical and responsible resource management not solve the paradox of poverty stricken people of Akwa Ibom in a rich economy? What ought to be done to better the lot of Akwa Ibomites? The research adopts phenomenological and sociological research methodology with primary and secondary sources of information to explore the socio-ethical issues embedded in resource management and wealth creation in Akwa Ibom State. Findings revealed that, reckless exploitation and mismanagement of the rich natural and human resources of Akwa Ibom State have spelt doom to the economic progress and survival of Akwa Ibomites in particular and Nigerians in general. Hence, hunger and poverty remain adversaries to majority of the people. Again, the culture of diversion of funds and squandermania institutionalized within the confine of Akwa Ibom State government, deter investment in economic enterprises, job and wealth creation that would have yielded economic dividends for Akwa Ibomites. These and many other unwholesome practices are responsible for the present deplorable condition of Akwa Ibom State in particular and Nigerian society in general. As a way out of this economic quagmire, it is imperative that, every unwholesome practice within the State be tackled more proactively and innovatively in the interest of the masses through responsible resource management and wealth creation. It is believed that, an effective leadership, a statesman with vision and commitment would transform the abundant resources to achieve meaningful development, create wealth and reduce poverty. Ethical leadership is required in all the tiers of government and public organizations to transform resources into more wealth. Thus, this paper advocates for ethics of virtue: a paradigm shift from exploitative leadership style to productive leadership style; change from atomistic human relation to corporative human relation; change from being subsistence to abundant in other to maximize the available resources in the State. To do otherwise is unethical and lack moral justification.Keywords: corrective, mismanagement, resources, virtue ethics
Procedia PDF Downloads 1136064 Energy Transition in the Netherlands - the Best Way to Motivate Citizens
Authors: Nayden Takev, Remy van Leeuwen, Shiva Chotoe, Hani Alers, Xiao Peng
Abstract:
Citizens, businesses, and public authorities all around the world are becoming aware of the impact that they have on the environment. Currently, climate change is an apparent cause to urge everyone to act and move to sustainable energy solutions. After the Paris Climate Agreement, every country has thought of a way to cut down carbon emissions. The Netherlands formulated the National Climate Agreement. “The government’s central goal with the National Climate Agreement is to reduce greenhouse gas emissions in the Netherlands by 49% compared to 1990 levels. At a European level, the government is advocating a 55% reduction of greenhouse gas emissions by 2030.” [5]. From a survey of the CBS, it is apparent that citizens are not putting in as much effort into the transition to sustainable energy as the government would like them to. After analysing the data, it became clear that the citizens miss the motivation to switch to sustainable energy because they do not believe it is urgent at this point and it is too expensive for them [2]. This needs to be changed. The citizens need to be aware of their impact on the climate and the advantages that this process will bring them. For example, the implementation of smart home displays 4 for real time energy measuring will give the citizens an overview of their energy usage so they are aware of the impact they have. Researchers have also found that the citizens must be included in the decision-making aimed at changing their behaviour [4, 3, 1]. In the future, the government will need to include the citizens when they create campaigns, strategies or introduce new policies [7, 6]. By including and informing the citizens about the policies it will be more attractive for them to choose sustainable energy. However, is all of this enough to motivate the citizens towards energy transition? Or are there other and better ways to do it?Keywords: Awereness, Energy Transition, Netherlands, citizens
Procedia PDF Downloads 766063 The Cultural Shift in Pre-owned Fashion as Sustainable Consumerism in Vietnam
Authors: Lam Hong Lan
Abstract:
The textile industry is said to be the second-largest polluter, responsible for 92 million tonnes of waste annually. There is an urgent need to practice the circular economy to increase the use and reuse around the world. By its nature, the pre-owned fashion business is considered part of the circular economy as it helps to eliminate waste and circulate products. Second-hand clothes and accessories used to be associated with a ‘cheap image’ that carried ‘old energy’ in Vietnam. This perception has been shifted, especially amongst the younger generation. Vietnamese consumer is spending more on products and services that increase self-esteem. The same consumer is moving away from a collectivist social identity towards a ‘me, not we’ outlook as they look for a way to express their individual identity. And pre-owned fashion is one of their solutions as it values money, can create a unique personal style for the wearer and links with sustainability. The design of this study is based on the second-hand shopping motivation theory. A semi-structured online survey with 100 consumers from one pre-owned clothing community and one pre-owned e-commerce site in Vietnam. The findings show that in contrast with Vietnamese older consumers (55+yo) who, in the previous study, generally associated pre-owned fashion with ‘low-cost’, ‘cheap image’ that carried ‘old energy’, young customers (20-30 yo) were actively promoted their pre-owned fashion items to the public via outlet’s social platforms and their social media. This cultural shift comes from the impact of global and local discourse around sustainable fashion and the growth of digital platforms in the pre-owned fashion business in the last five years, which has generally supported wider interest in pre-owned fashion in Vietnam. It can be summarised in three areas: (1) global and local celebrity influencers. A number of celebrities have been photographed wearing vintage items in music videos, photoshoots or at red carpet events. (2) E-commerce and intermediaries. International e-commerce sites – e.g., Vinted, TheRealReal – and/or local apps – e.g., Re.Loved – can influence attitudes and behaviors towards pre-owned consumption. (3) Eco-awareness. The increased online coverage of climate change and environmental pollution has encouraged customers to adopt a more eco-friendly approach to their wardrobes. While sustainable biomaterials and designs are still navigating their way into sustainability, sustainable consumerism via pre-owned fashion seems to be an immediate solution to lengthen the clothes lifecycle. This study has found that young consumers are primarily seeking value for money and/or a unique personal style from pre-owned/vintage fashion while using these purchases to promote their own “eco-awareness” via their social media networks. This is a good indication for fashion designers to keep in mind in their design process and for fashion enterprises in their business model’s choice to not overproduce fashion items.Keywords: cultural shift, pre-owned fashion, sustainable consumption, sustainable fashion.
Procedia PDF Downloads 836062 The Role of Societas Europaea in Business Environment of Czech Republic
Authors: Werner Bernatik, Pavel Adamek
Abstract:
The Societas Europaea is the legal form of company which plays its role within European Union since 2004. Since that it has settled in particular EU's member according to conditions. There is several hundreds of Societas Europaea found in EU and the article pays attention to historical background of conditions which formed the European Entrepreneurial Environment. Also, the differences of particular details of Societas Europaea are mentioned. Furthermore, the case of Czech Republic Business Environment is subject of interest where, surprisingly, the total amount of registered Societas Europaea was identified as the highest. The possible reasons of such situation are subject of research and results are to be presented in the article.Keywords: Societas Europaea, business environment, legal form of company, entrepreneurial environment, European Union, competitivness
Procedia PDF Downloads 4236061 Work Ability Index (WAI) and Its Health-Related Detriments among Iranian Farmers Working in the Small Farm Enterprises
Authors: Akbar Rostamabadi, Adel Mazloumi, Abbas Rahimi Foroushani
Abstract:
This study aimed to determine the Work Ability Index (WAI) and examine the influence of health dimensions and demographic variables on the work ability of Iranian farmers working in small farm enterprises. A cross-sectional study was conducted among 294 male farmers. The WAI and SF-36 questionnaires were used to determine work ability and health status. The effect of demographics variables on the work ability index was investigated with the independent samples t-test and one-way ANOVA. Also, multiple linear regression analysis was used to test the association between the mean WAI score and the SF-36 scales. The mean WAI score was 35.1 (SD=10.6). One-way ANOVA revealed a significant relationship between the mean WAI and age. Multiple linear regression analysis showed that work ability was more influenced by physical scales of the health dimensions, such as physical function, role-physical, and general health, whereas a lower association was found for mental scales such as mental health. The average WAI was at a moderate work ability level for the sample population of farmers in this study. Based on the WAI guidelines, improvement of work ability and identification of factors affecting it should be considered a priority in interventional programs. Given the influence of health dimensions on WAI, any intervention program for preservation and promotion work ability among the studied farmers should be based on balancing and optimizing the physical and psychosocial work environments, with a special focus on reducing physical work load.Keywords: farmers, SF-36, Work Ability Index (WAI), Iran
Procedia PDF Downloads 4396060 Cluster Analysis of Retailers’ Benefits from Their Cooperation with Manufacturers: Business Models Perspective
Authors: M. K. Witek-Hajduk, T. M. Napiórkowski
Abstract:
A number of studies discussed the topic of benefits of retailers-manufacturers cooperation and coopetition. However, there are only few publications focused on the benefits of cooperation and coopetition between retailers and their suppliers of durable consumer goods; especially in the context of business model of cooperating partners. This paper aims to provide a clustering approach to segment retailers selling consumer durables according to the benefits they obtain from their cooperation with key manufacturers and differentiate the said retailers’ in term of the business models of cooperating partners. For the purpose of the study, a survey (with a CATI method) collected data on 603 consumer durables retailers present on the Polish market. Retailers are clustered both, with hierarchical and non-hierarchical methods. Five distinctive groups of consumer durables’ retailers are (based on the studied benefits) identified using the two-stage clustering approach. The clusters are then characterized with a set of exogenous variables, key of which are business models employed by the retailer and its partnering key manufacturer. The paper finds that the a combination of a medium sized retailer classified as an Integrator with a chiefly domestic capital and a manufacturer categorized as a Market Player will yield the highest benefits. On the other side of the spectrum is medium sized Distributor retailer with solely domestic capital – in this case, the business model of the cooperating manufactrer appears to be irreleveant. This paper is the one of the first empirical study using cluster analysis on primary data that defines the types of cooperation between consumer durables’ retailers and manufacturers – their key suppliers. The analysis integrates a perspective of both retailers’ and manufacturers’ business models and matches them with individual and joint benefits.Keywords: benefits of cooperation, business model, cluster analysis, retailer-manufacturer cooperation
Procedia PDF Downloads 2566059 Analysis of Backward Supply Chain in Beverages Industry of Pakistan
Authors: Faisal Mehmood
Abstract:
In this globalization era, the supply chain management has acquired strategic importance in diverse business environments. In the current highly competitive business environment, the success of any business considerably depends on the efficiency of the supply chain. Management has now realized that due to the inefficiency of any member of supply chain, the profitability of the business will be affected. This paper proposes an analysis of backward supply chain in the beverages industry of Pakistan. Although reuse of products and materials is a common phenomenon, companies have long ignored this important part of the supply chain, known as backward supply chain or reverse logistics. The beverage industry is among the pioneers of backward supply chain or reverse logistics in Pakistan. The empty glass bottles are returned back from the point of consumption to the warehouse for refilling and reusability purposes. Due to the lack of information on reverse flow of logistics and more attention on the forward distribution, beverages industry in Pakistan is facing high rate of inefficiencies and ineffectiveness. Analysis of backward or reverse logistics practiced in beverages industry is the subject of this study in which framework dictating the current needs of market will be developed.Keywords: backward supply chain, reverse logistics, refilling, re-usability
Procedia PDF Downloads 3476058 Software Engineering Inspired Cost Estimation for Process Modelling
Authors: Felix Baumann, Aleksandar Milutinovic, Dieter Roller
Abstract:
Up to this point business process management projects in general and business process modelling projects in particular could not rely on a practical and scientifically validated method to estimate cost and effort. Especially the model development phase is not covered by a cost estimation method or model. Further phases of business process modelling starting with implementation are covered by initial solutions which are discussed in the literature. This article proposes a method of filling this gap by deriving a cost estimation method from available methods in similar domains namely software development or software engineering. Software development is regarded as closely similar to process modelling as we show. After the proposition of this method different ideas for further analysis and validation of the method are proposed. We derive this method from COCOMO II and Function Point which are established methods of effort estimation in the domain of software development. For this we lay out similarities of the software development rocess and the process of process modelling which is a phase of the Business Process Management life-cycle.Keywords: COCOMO II, busines process modeling, cost estimation method, BPM COCOMO
Procedia PDF Downloads 4406057 Innovative Business Models in the Era of Digital Tourism: Examining Their Impact on International Travel, Local Businesses, and Residents’ Quality of Life
Authors: Madad Ali
Abstract:
In the contemporary landscape of international travel, the infusion of digital technologies has given rise to innovative business models that are reshaping the dynamics of tourism. This research delves into the transformative potential of these novel business models within the realm of digital tourism and their multifaceted impact on local businesses, residents' quality of life, and the overall travel experience. The study focuses on the captivating backdrop of Yunnan Province, China, renowned for its rich cultural heritage and diverse ethnic minorities, to uncover the intricate nuances of this phenomenon. The primary objectives of this research encompass the identification and categorization of emerging business models facilitated by digital technologies, their implications on tourist engagement, and their integration into the operations of local businesses. By employing a mixed-methods approach, blending qualitative techniques like interviews and content analysis with quantitative tools such as surveys and data analysis, the study provides a comprehensive evaluation of these business models' effects on various dimensions of the tourism landscape. The distinctiveness of this research lies in its exclusive focus on Yunnan Province, China. By concentrating on Yunnan Province, the research contributes exceptional insights into the interplay between digital tourism, ethnic diversity, cultural heritage, and sustainable development. The study's outcomes hold significance for both scholarly discourse and the stakeholders involved in shaping the region's tourism strategies.Keywords: business model, digital tourism, international travel, local businesses, quality of life
Procedia PDF Downloads 576056 An Application of Fuzzy Analytical Network Process to Select a New Production Base: An AEC Perspective
Authors: Walailak Atthirawong
Abstract:
By the end of 2015, the Association of Southeast Asian Nations (ASEAN) countries proclaim to transform into the next stage of an economic era by having a single market and production base called ASEAN Economic Community (AEC). One objective of the AEC is to establish ASEAN as a single market and one production base making ASEAN highly competitive economic region and competitive with new mechanisms. As a result, it will open more opportunities to enterprises in both trade and investment, which offering a competitive market of US$ 2.6 trillion and over 622 million people. Location decision plays a key role in achieving corporate competitiveness. Hence, it may be necessary for enterprises to redesign their supply chains via enlarging a new production base which has low labor cost, high labor skill and numerous of labor available. This strategy will help companies especially for apparel industry in order to maintain a competitive position in the global market. Therefore, in this paper a generic model for location selection decision for Thai apparel industry using Fuzzy Analytical Network Process (FANP) is proposed. Myanmar, Vietnam and Cambodia are referred for alternative location decision from interviewing expert persons in this industry who have planned to enlarge their businesses in AEC countries. The contribution of this paper lies in proposing an approach model that is more practical and trustworthy to top management in making a decision on location selection.Keywords: apparel industry, ASEAN Economic Community (AEC), Fuzzy Analytical Network Process (FANP), location decision
Procedia PDF Downloads 2356055 Waiting Time Reduction in a Government Hospital Emergency Department: A Case Study on AlAdan Hospital, Kuwait
Authors: Bashayer AlRobayaan, Munira Saad, Alaa AlBawab, Fatma AlHamad, Sara AlAwadhi, Sherif Fahmy
Abstract:
This paper addresses the problem of long waiting times in government hospitals emergency departments (ED). It aims at finding feasible and simple ways of reducing waiting times that do not require a lot of resources and/or expenses. AlAdan Hospital in Kuwait was chosen to be understudy to further understand and capture the problem.Keywords: healthcare, hospital, Kuwait, waiting times, emergency department
Procedia PDF Downloads 4896054 The Application and Relevance of Costing Techniques in Service Oriented Business Organisations: A Review of the Activity-Based Costing (ABC) Technique
Authors: Udeh Nneka Evelyn
Abstract:
The shortcomings of traditional costing system, in terms of validity, accuracy, consistency and relevance increased the need for modern management accounting system. ABC (Activity-Based Costing) can be used as a modern tool for planning, control and decision making for management. Past studies on activity-based costing (ABC) system have focused on manufacturing firms thereby making the studies on service firms scanty to some extent. This paper reviewed the application and relevance of activity-based costing techniques in service oriented business organisations by employing a qualitative research method which relied heavily on literature review of past and current relevant articles focusing on activity-based costing (ABC). Findings suggest that ABC is not only appropriate for use in a manufacturing environment; it is also most appropriate for service organizations such as financial institutions, the healthcare industry, and government organizations. In fact, some banking and financial institutions have been applying the concept for years under other names. One of them is unit costing, which is used to calculate the cost of banking services by determining the cost and consumption of each unit of output of functions required to deliver the service. ABC in very basic terms may provide very good payback for businesses. Some of the benefits that relate directly to the financial services industry are: Identification of the most profitable customers; more accurate product and service pricing; increase product profitability; well-organized process costs.Keywords: profitability, activity-based costing (ABC), management accounting, manufacture
Procedia PDF Downloads 5806053 Self-Government Health Policy Programs as a Form of Implementation of Public Health Tasks in Poland
Authors: T. Holecki, J. Wozniak-Holecka, K. Sobczyk
Abstract:
Development, implementation, and evaluation of the effects of health policy programs, resulting from the identified health needs and health status of residents, is the own task of all local government units in Poland. This is due to the obligation to provide access to healthcare services to all residents and the implementation of tasks in the field of health promotion based on specific legal acts. Until the end of 2016 local governments financed health policy programs only with their own funds. Currently, there are additional resources available from the public health insurance subsidising up to 80% of health policy programs costs in cities with a population under 5 thousand people and up to 40% in bigger cities. Changes in legal provisions do not translate automatically to increased involvement of local government units in the implementation of public health tasks. The main objective of the study was to assess the actual impact of the new legal regulation on financing local health policy programs on the engagement of local administration in this area of public health activity. To achieve this aim, we analyzed difference in the number of local governments developing and implementing health policy programs before and after the new law came into force. The aim of the study was also to estimate the level of expenditures incurred by self-government units and the National Health Fund to cover the costs of health policy programs. In the first stage of the project, legal acts concerning the subject of research and financial data published by the National Health Fund were analyzed. The material for the second, main stage of the study was the detailed financial data obtained from the National Health Fund and data obtained from local government units. The results present the situation in Poland in territorial terms, divided into 16 voivodships.Keywords: health care system, health policy programs, local self-governments, public health
Procedia PDF Downloads 1566052 Limits and Barriers of Value Creation and Projects Development: The Case of Tunisian SMEs
Authors: Samira Boussema, Ben Hamed Salah
Abstract:
Entrepreneurship was always considered to be the most appropriate remedy for various economies’ symptoms. It is presented as a complex process that faces several barriers thereby inhibiting a project’s implementation phase. In fact, after a careful review of the literature, we noticed that empirical researches on reasons behind non-developing entrepreneurial projects are very rare, suggesting a lack in modeling the process in general and the pre-start phase in particular. Therefore, in this study we try to identify the main environmental barriers to developing business projects in Tunisia through the study of a representative sample of undeveloped projects. To this end, we used a quantitative approach which allowed us to examine the various barriers encountered by young entrepreneurs during their projects’ implementation. Indeed, by modeling the phenomenon we found that these managers face barriers of legal, financial, educational and government support dimensions.Keywords: entrepreneurship, environmental barriers, non-implementation of projects, structural modeling
Procedia PDF Downloads 3816051 Administrative Supervision of Local Authorities’ Activities in Selected European Countries
Authors: Alina Murtishcheva
Abstract:
The development of an effective system of administrative supervision is a prerequisite for the functioning of local self-government on the basis of the rule of law. Administrative supervision of local self-government is of particular importance in the EU countries due to the influence of integration processes. The central authorities act on the international level; however, subnational authorities also have to implement European legislation in order to strengthen integration. Therefore, the central authority, being the connecting link between supranational and subnational authorities, should bear responsibility, including financial responsibility, for possible mistakes of subnational authorities. Consequently, the state should have sufficient mechanisms of control over local and regional authorities in order to correct their mistakes. At the same time, the control mechanisms do not deny the autonomy of local self-government. The paper analyses models of administrative supervision of local self-government in Ukraine, Poland, Lithuania, Belgium, Great Britain, Italy, and France. The research methods used in this paper are theoretical methods of analysis of scientific literature, constitutions, legal acts, Congress of Local and Regional Authorities of the Council of Europe reports, and constitutional court decisions, as well as comparative and logical analysis. The legislative basis of administrative supervision was scrutinized, and the models of administrative supervision were classified, including a priori control and ex-post control or their combination. The advantages and disadvantages of these models of administrative supervision are analysed. Compliance with Article 8 of the European Charter of Local Self-Government is of great importance for countries achieving common goals and sharing common values. However, countries under study have problems and, in some cases, demonstrate non-compliance with provisions of Article 8. Such non-conformity as the endorsement of a mayor by the Flemish Government in Belgium, supervision with a view to expediency in Great Britain, and the tendency to overuse supervisory power in Poland are analysed. On the basis of research, the tendencies of administrative supervision of local authorities’ activities in selected European countries are described. Several recommendations for Ukraine as a country that had been granted EU candidate status are formulated. Having emphasised its willingness to become a member of the European community, Ukraine should not only follow the best European practices but also avoid the mistakes of countries that have long-term experience in developing the local self-government institution. This project has received funding from the Research Council of Lithuania (LMTLT), agreement № S-PD-22-65.Keywords: administrative supervision, decentralisation, legality, local authorities, local self-government
Procedia PDF Downloads 636050 Tax Evasion and Macroeconomic (In)stability
Authors: Wei-Neng Wang, Jhy-Yuan Shieh, Jhy-Hwa Chen, Juin-Jen Chang
Abstract:
This paper incorporate tax evasion into a one-sector real business cycle (RBC) model to explores the quantitative interrelations between income tax rate and equilibrium (in)determinacy, and income tax rate is endogenously determined in order to balance the government budget. We find that the level of the effective income tax rate is key factor for equilibrium (in)determinacy, instead of the level of income tax rate in a tax evasion economy. Under an economy with tax evasion, the higher income tax rate is not sufficiently to lead to equilibrium indeterminate, it must combine with a necessary condition which is the lower fraction of tax evasion and that can result in agents' optimistic expectations to become self-fulfilling and sunspot fluctuation more likely to occur. On the other hand, an economy with tax evasion can see its macroeconomy become more stabilize, and a higher fraction of income tax evasion may has a stronger stabilizing effect.Keywords: tax evasion, balanced-budget rule, equlibirium (in)determinacy, effective income tax rate
Procedia PDF Downloads 636049 The Elimination of Fossil Fuel Subsidies from the Road Transportation Sector and the Promotion of Electro Mobility: The Ecuadorian Case
Authors: Henry Acurio, Alvaro Corral, Juan Fonseca
Abstract:
In Ecuador, subventions on fossil fuels for the road transportation sector have always been part of its economy throughout time, mainly because of demagogy and populism from political leaders. It is clearly seen that the government cannot maintain the subsidies anymore due to its commercial balance and its general state budget; subsidies are a key barrier to implementing the use of cleaner technologies. However, during the last few months, the elimination of subsidies has been done gradually with the purpose of reaching international prices. It is expected that with this measure, the population will opt for other means of transportation, and in a certain way, it will promote the use of private electric vehicles and public, e.g., taxis and buses (urban transport). Considering the three main elements of sustainable development, an analysis of the social, economic, and environmental impacts of eliminating subsidies will be generated at the country level. To achieve this, four scenarios will be developed in order to determine how the subsidies will contribute to the promotion of electro-mobility: 1) A Business as Usual (BAU) scenario; 2) the introduction of 10 000 electric vehicles by 2025; 3) the introduction of 100 000 electric vehicles by 2030; 4) the introduction of 750 000 electric vehicles by 2040 (for all the scenarios, buses, taxis, lightweight duty vehicles, and private vehicles will be introduced, as it is established in the National Electro Mobility Strategy for Ecuador). The Low Emissions Analysis Platform (LEAP) will be used, and it will be suitable to determine the cost for the government in terms of importing derivatives for fossil fuels and the cost of electricity to power the electric fleet that can be changed. The elimination of subventions generates fiscal resources for the state that can be used to develop other kinds of projects that will benefit Ecuadorian society. It will definitely change the energy matrix, and it will provide energy security for the country; it will be an opportunity for the government to incentivize a greater introduction of renewable energies, e.g., solar, wind, and geothermal. At the same time, it will also reduce greenhouse gas emissions (GHG) from the transportation sector, considering its mitigation potential, which as a result, will ameliorate the inhabitant quality of life by improving the quality of air, therefore reducing respiratory diseases associated with exhaust emissions, consequently, achieving sustainability, the Sustainable Development Goals (SDGs), and complying with the agreements established in the Paris Agreement COP 21 in 2015. Electro-mobility in Latin America and the Caribbean can only be achieved by the implementation of the right policies by the central government, which need to be accompanied by a National Urban Mobility Policy (NUMP), and can encompass a greater vision to develop holistic, sustainable transport systems at local governments.Keywords: electro mobility, energy, policy, sustainable transportation
Procedia PDF Downloads 816048 From Creativity to Innovation: Tracking Rejected Ideas
Authors: Lisete Barlach, Guilherme Ary Plonski
Abstract:
Innovative ideas are not always synonymous with business opportunities. Any idea can be creative and not recognized as a potential project in which money and time will be invested, among other resources. Even in firms that promote and enhance innovation, there are two 'check-points', the first corresponding to the acknowledgment of the idea as creative and the second, its consideration as a business opportunity. Both the recognition of new business opportunities or new ideas involve cognitive and psychological frameworks which provide individuals with a basis for noticing connections between seemingly independent events or trends as if they were 'connecting the dots'. It also involves prototypes-representing the most typical member of a certain category–functioning as 'templates' for this recognition. There is a general assumption that these kinds of evaluation processes develop through experience, explaining why expertise plays a central role in this process: the more experienced a professional, the easier for him (her) to identify new opportunities in business. But, paradoxically, an increase in expertise can lead to the inflexibility of thought due to automation of procedures. And, besides this, other cognitive biases can also be present, because new ideas or business opportunities generally depend on heuristics, rather than on established algorithms. The paper presents a literature review about the Einstellung effect by tracking famous cases of rejected ideas, extracted from historical records. It also presents the results of empirical research, with data upon rejected ideas gathered from two different environments: projects rejected during first semester of 2017 at a large incubator center in Sao Paulo and ideas proposed by employees that were rejected by a well-known business company, at its Brazilian headquarter. There is an implicit assumption that Einstellung effect tends to be more and more present in contemporaneity, due to time pressure upon decision-making and idea generation process. The analysis discusses desirability, viability, and feasibility as elements that affect decision-making.Keywords: cognitive biases, Einstellung effect, recognition of business opportunities, rejected ideas
Procedia PDF Downloads 2046047 Unravelling the Interplay: Chinese Government Tweets, Anti-US Propaganda Cartoons and Social Media Dynamics in US-China Relations
Authors: Mitchell Gallagher
Abstract:
This investigation explores the relationship between Chinese government ministers' tweets and publicized anti-US propaganda political cartoons by Chinese state media. Defining "anti-US" tweets as expressions with negative impressions about the United States, its policies, or cultural values, the study considers their context-dependent nature. Analyzing social media's growing role, this research probes the Chinese government's attitudes toward the United States. While China traditionally adhered to a non-interference stance, instances of verbal and visual retorts occurred, driven by efforts to enhance soft power and counter unfavorable portrayals. To navigate global challenges, China embraced proactive image construction, utilizing political cartoons as a messaging tool. As Sino-American political relations continue deteriorating, it has become increasingly commonplace for Chinese officials to circulate anti-US messages and negative impressions of the United States via tweets. The present study is committed to inspecting the nature and frequency of political cartoons casting the United States in an unfavorable light, with the aim of gaining a comprehensive understanding the degree to which the Chinese government and state-affiliated media are aligned in their corresponding messaging.Keywords: China, political cartoons, propaganda, twitter, social media
Procedia PDF Downloads 726046 Analyzing Risk and Expected Return of Lenders in the Shared Mortgage Program of Korea
Authors: Keunock Lew, Seungryul Ma
Abstract:
The paper analyzes risk and expected return of lenders who provide mortgage loans to households in the shared mortgage program of Korea. In 2013, the Korean government introduced the mortgage program to help low income householders to convert their renting into purchasing houses. The financial source for the mortgage program is the Urban Housing Fund set up by the Korean government. Through the program, low income households can borrow money from lenders to buy a house at a very low interest rate (e.g. 1 % per year) for a long time. The motivation of adopting this mortgage program by the Korean government is that the cost of renting houses has been rapidly increased especially in large urban areas during the past decade, which became financial difficulties to low income households who do not have their own houses. As the analysis methodology, the paper uses a spread sheet model for projecting cash flows of the mortgage product over the period of loan contract. It also employs Monte Carlo simulation method to analyze the risk and expected yield of the lenders with assumption that the future housing price and market rate of interest follow a stochastic process. The study results will give valuable implications to the Korean government and lenders who want to stabilize the mortgage program and innovate the related loan products.Keywords: expected return, Monte Carlo simulation, risk, shared mortgage program
Procedia PDF Downloads 2746045 The Causes and Effects of Housing Project Abandonment in Malaysia
Authors: Abdul Aziz Abdullah, Anuar Alias, Khor Hooi Ting, Guan Ngah Mei
Abstract:
One of the major sectors which contribute significant growth to socio-economic development is the construction and development industry. This industry is most badly hurt during the 1997 and 2008 economic crisis thus causing many government and private projects to be deferred and abandoned. The purpose of this study is to examine the causes and effects of housing project abandonment in Malaysia. This objective is achieved through rigorous review of literatures and documents related to housing and abandoned housing project. The finding revealed there are several causes of housing project abandonment. The significant causes are: economic recession, inadequacy of finance, poor marketing and sales strategies, technical problems faced during construction, problems caused by compensations demanded by squatters for resettlement, insolvency of contractor, cost overrun and currency fluctuation amongst others. However the alarming effect of housing project is: house buyers of abandoned project have the monthly payment although the house is delivered to house buy. In other case house buyers have to entangle in many legal action with the financial institution. This finding provides the various ministries in the Government some insights on real causes and effects of abandoned project. Perhaps this finding can enhance the current solution the Ministry of Housing Local Government on addressing the prevailing issue of reviving existing abandoned project in the country.Keywords: abandoned project, abandonment, housing project, ministry of housing and local government, causes and effect
Procedia PDF Downloads 5406044 Measuring the Quality of Business Education: Employment Readiness Assessment
Authors: Gulbakhyt Sultanova
Abstract:
Business education institutions assess the progress of their students by giving them grades for courses completed and calculating a Grade Point Average (GPA). Whether the participation in these courses has led to the development of competences enabling graduates to successfully compete in the labor market should be measured using a new index: Employment Readiness Assessment (ERA). The higher the ERA, the higher the quality of education at a business school. This is applied, empirical research conducted by using a method of linear optimization. The aim of research is to identify factors which lead to the minimization of the deviation of GPA from ERA as well as to the maximization of ERA. ERA is composed of three components resulting from testing proficiency in Business English, testing work and personal skills, and job interview simulation. The quality of education is improving if GPA approximates ERA and ERA increases. Factors which have had a positive effect on quality enhancement are academic mobility of students and staff, practical-oriented courses taught by staff with work experience, and research-based courses taught by staff with research experience. ERA is a better index to measure the quality of business education than traditional indexes such as GPA due to its greater accuracy in assessing the level of graduates’ competences demanded in the labor market. Optimizing the educational process in pursuit of quality enhancement, ERA has to be used in parallel with GPA to find out which changes worked and resulted in improvement.Keywords: assessment and evaluation, competence evaluation, education quality, employment readiness
Procedia PDF Downloads 4456043 Effectiveness of Multi-Business Core Development Policy in Tokyo Metropolitan Area
Authors: Takashi Nakamura
Abstract:
In the Tokyo metropolitan area, traffic congestion and long commute times are caused by overconcentration in the central area. To resolve these problems, a core business city development policy was adopted in 1988. The core business cities, which include Yokohama, Chiba, Saitama, Tachikawa, and others, have designated business facilities accumulation districts where assistance measures are applied. Focusing on Yokohama city, this study investigates the trends in the number of offices, employees, and commuters at 2001 and 2012 Economic Census, as well as the average commute time in the Tokyo metropolitan area from 2005 to 2015 Metropolitan Transportation Census. Surveys were administered in 2001 and 2012 Economic Census to participants who worked in Yokohama, according to their distribution in the city's 1,757 subregions. Four main findings emerged: (1) The number of offices increased in Yokohama when the number of offices decreased in the Tokyo metropolitan area overall. Additionally, the number of employees at Yokohama increased. (2) The number of commuters to Tokyo's central area increased from Saitama prefecture, Tokyo Tama area, and Tokyo central area. However, it decreased from other areas. (3) The average commute time in the Tokyo metropolitan area was 67.7 minutes in 2015, a slight decrease from 2005 and 2010. (4) The number of employees at business facilities accumulation districts in Yokohama city increased greatly.Keywords: core business city development policy, commute time, number of employees, Yokohama city, distribution of employees
Procedia PDF Downloads 1436042 Post-Pandemic Challenges for Small Businesses in Tourism: A Case Study in Brazil
Authors: Silvio Araújo, Sérgio Maravilhas, Tamires Coutinho
Abstract:
The aim of this paper is to present the experience of a project involving cooperation between the academic world and civil society to address the impact of the COVID-19 pandemic on the tourism sector in the Chapada Diamantina region, in Bahia state, Brazil. It collaborates with studies on organizational strategies and the monitoring of economic indicators in times of crisis, using data analysis to investigate associations between the variables studied. As a result, the economic, structural, and systemic factors that determine the resumption of activities after the pandemic are presented, as well as the results obtained and the general expectations for tourism activities in the region. The conclusion is that, even with government support, from the Brazilian authorities, the undesirable effects of the externalities of the pandemic threaten not only competitiveness but also business continuity itself.Keywords: Chapada Diamantina, competitiveness, COVID-19, tourism
Procedia PDF Downloads 75