Search results for: companies’ performances

Authors: Aishat Abdul-Qadir Zubair

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Background: The absence of Shari’ah screening methodology for companies in Nigeria has further engineered the uncertainty surrounding the acceptability of investing in certain companies by people professing the religion of Islam due to the nature of the activities carried out by these companies. There are some existing shariah screening indices in other jurisdictions whose criteria can be used to check if a company or business is shariah-compliant or not. Examples such as FTSE, DJIM, Standard and Poor to mention just a few. What these indices have tried to do is to ensure that there are benchmarks to check with before investing in companies that carry out mixed activities in their business, wherein some are halal and others may be haram. Purpose: There have been numerous studies on the need to adopt certain screening methodologies as well as call for new methods in screening companies for shariah compliance in order to suit the investments needs of Muslims in other jurisdictions. It is, however, unclear how suitable these methodologies will be to Nigeria. This paper, therefore, seeks to address this gap to consider an appropriate screening methodology to be employed in Nigeria, drawing from the experience of other jurisdictions. Methods: This study employs a triangulation of both quantitative and qualitative methods to analyze the need for Shari’ah screening of companies in Nigeria. The qualitative method is used by way of ijtihad, and this study tries to apply some Islamic Principles of Maqasid al-shari’ah as well as Qawaid al-Fiqiyyah to analyze activities of companies in order to ensure that they are indeed Shari’ah compliant. In addition, using the quantitative data gathered from the interview survey, the perspective of the investors with regards to the need for Shari’ah screening of companies in Nigeria is further analyzed. Results: The result of the study shows that there is a lack of awareness from the teeming Muslim population in Nigeria on the need for Shari’ah screening of companies in Nigeria. The result further shows that there is the need to take into cognizance the peculiar nature of company activities in Nigeria before any particular Shari’ah screening methodology is adopted and setting the necessary benchmarks. Conclusion and Implications: The study concludes that there is the need to ensure that the conscious Muslims in Nigeria screen companies for Shari’ah compliance so that they can easily identify the companies to invest in. The paper, therefore, recommends that the Nigerian government need to come up with a screening methodology that will suit the peculiar nature of companies in Nigeria. The study thus has a direct implication on the Investment regulatory bodies in Nigeria such as the Securities and Exchange Commission (SEC), Central Bank of Nigeria (CBN) as well as the investor Muslims.

Keywords: Shari'ah screening, Muslims, investors, companies

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Authors: Zheng Ruoyuan

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With the rapid development of economic globalization and increasingly fierce international competition, multinational companies have carried out investment strategy shifts and innovations, and actively promoted localization strategies. Localization strategies have become the main trend in the development of multinational companies. Large-scale entry of multinational companies China has a history of more than 20 years. With the sustained and steady growth of China's economy and the optimization of the investment environment, multinational companies' investment in China has expanded rapidly, which has also had an important impact on the Chinese economy: promoting employment, foreign exchange reserves, and improving the system. etc., has brought a lot of high-tech and advanced management experience; but it has also brought challenges and survival pressure to China's local enterprises. In recent years, multinational companies have gradually regarded China as an important part of their global strategies and began to invest in China. Actively promote localization strategies, including production, marketing, scientific research and development, etc. Many multinational companies have achieved good results in localized operations in China. Not only have their benefits continued to improve, but they have also established a good corporate image and brand in China. image, which has greatly improved their competitiveness in the international market. However, there are also some multinational companies that have difficulties in localized operations in China. This article will closely follow the background of economic globalization and comprehensively use the theory of multinational companies and strategic management theory and business management theory, using data and facts as the entry point, combined with typical cases of representative significance for analysis, to conduct a systematic study of the localized operations of multinational companies in China. At the same time, for each specific link of the operation of multinational companies, we provide multinational enterprises with some inspirations and references.

Keywords: localization, business management, multinational, marketing

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Authors: A. Benatiallah, D. Benatiallah, A. Harrouz, F. Abaidi, S. Mansouri

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Photovoltaic system is established as a reliable and economical source of electricity in rural and Sahara areas, especially in developing countries where the population is dispersed, has low consumption of energy and the grid power is not extended to these areas due to viability and financial problems. The production of energy by the photovoltaic system fluctuates and depend on meteorological conditions. Wind is a very important and often neglected parameter in the behavior of the solar module. The electric performances of a solar module to the silicon are very appreciable to the blows; in the present work, we have studied the behavior of multi-crystal solar module according to the density of dust, and the principals electric feature of the solar module. An evaluation permits to affirm that a solar module under the effect of sand will collect a lower flux to the normal conditions.

Keywords: solar modulen pv, dust effect, experimental, performances

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Authors: Kheira A. Bekhechi, Belkacem Khiat

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The goal of our study is to know if there is an influence of the regular sporting physical-activity on the school performances of Algerian children. An experimental group composed of 55 sporting pupils and a reference group of 55 non-sporting pupils between 6 to10 years old (boys and girls) of the primary schools in Oran (Algeria) were followed during 15 months (Five terms). The socio-demographic data was collected from a survey given to pupils of the two groups and the school results from the administration at the end of each term. The sporting pupils have a general school average significantly higher than those of the non- sporting pupils (p < 0.05). The practice of physical activity and regular sporting by the children would deserve to be largely encouraged based on the beneficial effects not only on health but also on the academic performance. The parents, teachers and health professionals should be strongly aware.

Keywords: cognitive capacities, physical activity and sport, school children, school performances

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Authors: Javad Izadi, Sahar Majioud

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This study presents an approach of assessing the choice of performance measures of companies in the United Kingdom after the application of IFRS in 2005. The aim of this study is to investigate the effects of IFRS on the choice of performance evaluation methods for UK companies. We analyse through an econometric model the relationship of the dependent variable, the firm’s performance, which is a nominal variable with the independent ones. Independent variables are split into two main groups: the first one is the group of accounting-based measures: Earning per share, return on assets and return on equities. The second one is the group of market-based measures: market value of property plant and equipment, research and development, sales growth, market to book value, leverage, segment and size of companies. Concerning the regression used, it is a multinomial logistic regression performed on a sample of 130 UK listed companies. Our finding shows after IFRS adoption, and companies give more importance to some variables such as return on equities and sales growth to assess their performance, whereas the return on assets and market to book value ratio does not have as much importance as before IFRS in evaluating the performance of companies. Also, there are some variables that have no impact on the performance measures anymore, such as earning per share. This article finding is empirically important for business in subjects related to IFRS and companies’ performance measurement.

Keywords: performance’s Measure, nominal variable, econometric model, evaluation methods

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Authors: Guangyan Chen

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This study examined Chinese teachers’ perceptions of assessing U.S. college students’ L2 (second language) Chinese oral performances at different levels. Ten oral performances were videotaped from which three were chosen as samples to represent three different proficiency levels based on professionals’ judgments according to the ACTFL proficiency guidelines. The three samples were shown to L2 Chinese teachers who completed questionnaires about their assessments for each speech sample. In total, 104 L2 Chinese teachers responded to each of the three samples. The Exploratory Factor Analyses (EFA) of the teachers’ responses revealed three similar rating criteria patterns for assessing the three levels of oral performances. The teachers’ responses to Samples 2 and 3 revealed five rating criteria: Global proficiency, Chinese conceptual framework, content richness, communication appropriateness, and communication clarity. The teachers’ responses to Sample 1 revealed four rating criteria: global proficiency, Chinese conceptual framework, communication appropriateness/content richness, and communication clarity. However, the analyses of variance (ANOVAs) revealed that the proficiency levels of the three oral performances differed significantly across all rating criteria. Therefore, the data suggests that L2 classroom teachers could use the similar rating criteria pattern to assess college-level L2 Chinese students’ oral performances at different proficiency levels.

Keywords: language assessment, L2 Chinese, oral performance, rating criteria

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Authors: Adebiyi Sunday Adeyanju, Kola Benson Ajeigbe, Fortune Ganda

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In the past three decades, there has been a notable increase in the number of firms delisting from the Johannesburg Stock Exchange (JSE) in South Africa. The recent increasing rate of delisting waves of corporate listed firms motivated this study. This study aims to explore the influence of institutional investor perceptions on the financial distress experienced by delisted firms within the South African market. The study further examined the impact of financial distress on the corporate performance of delisted firms. Using the data of delisted firms spanning from 2000 to 2023 and the FGLS (Feasible Generalized Least Squares) for the short run and PCSE (Panel-Corrected Standard Errors) for the long run effects of the relationship. The finding indicated that a decline in institutional investors’ perceptions was associated with the corporate financial distress of the delisted firms, particularly during the delisting year and the few years preceding the announcement of the delisting. This study addressed the importance of investor recognition in corporate financial distress and the delisting wave among listed firms- a finding supporting the stakeholder theory. This study is an insight for companies’ managements, investors, governments, policymakers, stockbrokers, lending institutions, bankers, the stock market, and other stakeholders in their various decision-making endeavours. Based on the above findings, it was recommended that corporate managements should improve their governance strategies that can help companies’ financial performances. Accountability and transparency through governance must also be improved upon with government support through the introduction of policies and strategies and enabling an easy environment that can help companies perform better.

Keywords: delisting wave, institutional investors, financial distress, corporate performance, investors’ perceptions

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Authors: Sautma Ronni Basana, Zeplin Jiwa Husada Tarigan, Widjojo Suprapto

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Companies have already implemented the Enterprise Resource Planning (ERP) system to increase the data integration so that they can improve their business performance. Although some companies have managed to implement the ERP well, they still need to improve gradually so that the ERP functions can be optimized. To obtain a faster and more accurate data, the key users and IT department have to customize the process to suit the needs of the company. In reality, sustaining the ERP technology system requires soft and hard ERP so it enables to improve the business performance of the company. Soft and hard ERP are needed to build a tough system to ensure the integration among departments running smoothly. This research has three questions. First, is the soft ERP bringing impacts to the hard ERP and system integration. Then, is the hard ERP having impacts to the system integration. Finally, is the business performance of the manufacturing companies is affected by the soft ERP, hard ERP, and system integration. The questionnaires are distributed to 100 manufacturing companies in East Java, and are collected from 90 companies which have implemented the ERP, with the response rate of 90%. From the data analysis using PLS program, it is obtained that the soft ERP brings positive impacts to the hard ERP and system integration for the companies. Then, the hard ERP brings also positive impacts to the system integration. Finally, the business process performance of the manufacturing companies is affected by the system integration, soft ERP, and hard ERP simultaneously.

Keywords: soft ERP, hard ERP, system integration, business performance

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Authors: Abeer Amayri, Akif A. Bulgak

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Due to today’s globalization as well as outsourcing practices of the companies, the Supply Chain (SC) performances have become more dependent on the efficient movement of material among places that are geographically dispersed, where there is more chance for disruptions. One such disruption is the quality and delivery uncertainties of outsourcing. These uncertainties could lead the products to be unsafe and, as is the case in a number of recent examples, companies may have to end up in recalling their products. As a result of these problems, there is a need to develop a methodology for selecting suppliers globally in view of risks associated with low quality and late delivery. Accordingly, we developed a two-stage stochastic model that captures the risks associated with uncertainty in quality and delivery as well as a solution procedure for the model. The stochastic model developed simultaneously optimizes supplier selection and purchase quantities under price discounts over a time horizon. In particular, our target is the study of global organizations with multiple sites and multiple overseas suppliers, where the pricing is offered in suppliers’ local currencies. Our proposed methodology is applied to a case study for a US automotive company having two assembly plants and four potential global suppliers to illustrate how the proposed model works in practice.

Keywords: global supply chains, quality, stochastic programming, supplier selection

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Authors: Ramona Zharfpeykan, Paul Rouse

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Organizational sustainability is important to both organizations themselves and their stakeholders. Despite its increasing popularity and increasing numbers of organizations reporting sustainability, research on evaluating and comparing the sustainability performance of companies is limited. The aim of this study was to develop models to measure sustainability performance for both cross-sectional and longitudinal comparisons across companies in the same or different industries. A secondary aim was to see if sustainability reports can be used to evaluate sustainability performance. The study used both a content analysis of Australian sustainability reports in mining and metals and financial services for 2011-2014 and a survey of Australian and New Zealand organizations. Two methods ranging from a composite index using uniform weights to data envelopment analysis (DEA) were employed to analyze the data and develop the models. The results show strong statistically significant relationships between the developed models, which suggests that each model provides a consistent, systematic and reasonably robust analysis. The results of the models show that for both industries, companies that had sustainability scores above or below the industry average stayed almost the same during the study period. These indices and models can be used by companies to evaluate their sustainability performance and compare it with previous years, or with other companies in the same or different industries. These methods can also be used by various stakeholders and sustainability ranking companies such as the Global Reporting Initiative (GRI).

Keywords: data envelopment analysis, sustainability, sustainability performance measurement system, sustainability performance index, global reporting initiative

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Authors: Nadia Allouache

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The use of solar energy in cooling systems is an interesting alternative to the increasing demand of energy in the world and more specifically in southern countries where the needs of refrigeration and air conditioning are tremendous. This technique is even more attractive with regards to environmental issues. This study focuses on performances analysis and optimization of solar reactor of an adsorption cooling machine working with activated carbon-methanol pair. The modeling of the adsorption cooling machine requires the resolution of the equation describing the energy and mass transfer in the tubular adsorber that is the most important component of the machine. The results show the poor heat conduction inside the porous medium and the resistance between the metallic wall and the bed engender the important temperature gradient and a great difference between the metallic wall and the bed temperature; this is considered as the essential causes decreasing the performances of the machine. For fixed conditions of functioning, the total desorbed mass presents a maximum for an optimal value of the height of the adsorber; this implies the existence of an optimal dimensioning of the adsorber.

Keywords: solar cooling system, performances Analysis, optimization, heat and mass transfer, activated carbon-methanol pair, numerical modeling

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Authors: Eva Wagner, Lucely Vargas

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Corporate Social Responsibility (CSR) plays an important role in (large-scale) enterprises’ business strategy in developed and emerging countries. This article approaches CSR in international comparison by examining the CSR reporting of 116 leading companies in Austria, Germany, Colombia and Chile from 2006 to 2010. We have used an independently developed scoring model which analyzes reported CSR-activities using seven dimensions to efficiently assess CSR. The study reveals that there are significant differences in CSR-commitment among countries and regions: German companies, as expected, lead most of the investigated CSR dimensions revealing stronger commitment to CSR than their Austrian, Colombian and Chilean counterparts. Even if Latin American companies lag behind their European counterparts, they exhibit high CSR-performance in the social dimension: corporate giving and philanthropic activities are firmly anchored in the tradition of Latin American companies. This indicates that particular CSR-emphases reflect the political and social circumstances of each individual country.

Keywords: corporate social responsibility, corporate social performance, international comparison

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Authors: Eylem Koç, Hasan Arda Burhan

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Location selection presents a crucial decision problem in today’s business world where strategic decision making processes have critical importance. Thus, location selection has strategic importance for companies in boosting their strength regarding competition, increasing corporate performances and efficiency in addition to lowering production and transportation costs. A right choice in location selection has a direct impact on companies’ commercial success. In this study, a store location selection problem of Carglass Turkey which operates in vehicle glass branch is handled. As this problem includes both tangible and intangible criteria, Analytic Network Process (ANP) was accepted as the main methodology. The model consists of control hierarchy and BOCR subnetworks which include clusters of actors, alternatives and criteria. In accordance with the management’s choices, five different locations were selected. In addition to the literature review, a strict cooperation with the actor group was ensured and maintained while determining the criteria and during whole process. Obtained results were presented to the management as a report and its feasibility was confirmed accordingly.

Keywords: analytic network process (ANP), BOCR, multi-actor decision making, multi-criteria decision making, real-life problem, location selection

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Authors: Esam El Gohary

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— The companies’ ability to survive and compete in the fierce competition is determined by its competitiveness level. With the spread of information technology use and appearance of online shopping, it became crucial for companies to adopt e-commerce system to increase its competitiveness. This paper was conducted with the purpose of determine how increasing the service value through e-commerce factors (competitive strategy, ICT infrastructures, logistics, security, human resources and innovation) can enhance companies' competitiveness. The problem of this paper is summarized in the absence of the thorough awareness of e-commerce benefits for business owners and customers, as well as how to reduce the intangibility attributes of e-commerce. For this purpose this paper describes the e-commerce in Egypt and its success factors (infrastructures, legal and regulatory environment, human resources and innovation), as well as displays the barriers of such factor, to investigate the significant of these factors on increasing service value and enhance companies' competitiveness. This paper revealed that e-commerce companies have many opportunities to enhance its competitiveness in Egypt, which is enhanced by several factors. The most important factors are “strong ICT infrastructure, qualified and skilled human resources, in addition to the distinctive logistics that distinguish Egypt due to its location, strong legal and regulatory environment and Innovation, as well as the competitive strategy. As well as, companies encounter several threats such as; the lack of infrastructures and logistics in rural areas, the absence of the inclusive understanding and awareness of e-commerce, fear from e-payment transactions and fraud, the ambiguity and burdensome of customs. Through the research findings several recommendations were introduced to both government and companies to overcome threats and exploit opportunities to improve performance and enhance companies' competitiveness.

Keywords: e-commerce competitiveness, e-commerce factors, e-commerce in Egypt, information technology

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Authors: Chan Kwon Park, Chae-Bogk Kim, Sung-Min Park

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This study is a research on the authenticity of transactions between corporations and quality of their relationships and transaction performances. As the factors of authenticity of transactions, honesty, transparency, customer orientation and consistency were selected; as the factors of quality of relationships, trust and commitment were selected, and as the factors of transactions performances, intention of repeat transactions and switching intention were selected, and on these relationships a hypothesis was established, and verification was conducted. First, the factors of the authenticity of transactions positively influenced the factors of quality of relationships. Thus, a higher level of authenticity of transactions can lead to higher level of trust and commitment. Second, the factors of quality of relationships made a positive influence on the intention of repeat transactions, while a negative influence in the switching intention. Third, it showed that trust and commitment as the factors of quality of relationships functioned partly as the parameter between the authenticity of transactions and transaction performances. Finally, it proved that the factors of the authenticity of transactions improved trust and commitment in transactions between corporations and further improved the intention of repeat transactions while they decreased the switching intention.

Keywords: authenticity of transactions, trust, commitment, intention of repeat transactions, switching intention

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Authors: Dina Ahmed Alkhodary

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Human Resources are the individual skills, knowledge, attitude, capabilities and experience collected to produce wealth to the company. Human Resource disclosure is the process of involving, reporting, and sharing the Investments made in the Human Resources of an Organization that such as organizations short goals and objectives, employees creation value, training and development plan are presently not accounted for in the conventional accounting practices which is importance nowadays to reduce the employee`s turnover. For the purpose of the study 3 telecommunications companies in Jordan have been selected. Telecommunication industry has been chosen for this study since it is a successful sector in Jordan and Human resource disclosure practices were adopted in all the selected companies and companies was aware to the HR practices. The objective of the study is to find out the HR disclosures practices of the telecommunication Companies in Jordan and to find the relationship between the HR Disclosures practices and employees’ turnover which has been measured by leaver proficiencies, remaining member proficiencies and the new comers proficiencies. The researcher has used the questioner to collect data for the research purpose. Results reveal that There are human resource disclosure practices in telecommunication companies in Jordan but in some areas only and has found There that there is a significant relationship between the human resource disclosure practices of the telecommunication companies in Jordan and Employees turnover. It is important to the companies to disclose more information and it’s important to the researchers to study the HR disclosure in the other industries in Jordan to increase the awareness about it.

Keywords: HR, disclosure, employee, turnover

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Authors: Fayçal Benyahia, Abdelmohsen Albedah, Bel Abbes Bachir Bouiadjra

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In this study the Finite element method is used to analyse the effect of the thermal residual stresses resulting from adhesive curing on the performances of the bonded composite repair in aircraft structures. The stress intensity factor at the crack tip is chosen as fracture criterion in order to estimate the repair performances. The obtained results show that the presence of the thermal residual stresses reduces considerably the repair performances and consequently decreases the fatigue life of cracked structures. The effects of the curing temperature, the adhesive properties and the adhesive thickness on the Stress Intensity Factor (SIF) variation with thermal stresses are also analysed.

Keywords: bonded composite repair, residual stress, adhesion, stress transfer, finite element analysis

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Authors: Milena Serzante, Viktoriia Stankevich, Yousre Badir

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Companies have a significant impact on the environment and society, and sustainability is important not only for ethical concerns but also for financial and economic reasons. The aim of the study is to analyze how the sustainable performance of the company impacts the economy and the business's economic performance. To achieve this goal, such methods as the Pearson correlation, Multiple Linear Regression, Cook's distance method, K-nearest neighbor and COPRAS technique were implemented. The results revealed that there is no significant correlation between different indicators of sustainable development of the company and both GDP and Return on Equity. It indicates that the methodology of evaluating sustainability causes the difference in ranking companies based on sustainable performance.

Keywords: economic impact, sustainability evaluation, sustainable companies, economic indicators, sustainability, GDP, return on equity

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Authors: Rehan Ullah

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This paper explores the hypothesis that technology can be used to improve product quality, speed up delivery and reduced cost. For companies improving the quality of their products, reducing the cost and improving the speed of delivery makes them favorable to the client who feels like all their needs have been met. The research occurs between the months of January 2018 to April 2018 which is about four months. The research experiment design uses the pretest-posttest experimental design set up between two companies both using the traditional method of manufacturing with no technology. In one company technology is introduced while in the other company the process remains the same traditional method of production. Both companies analyze the results at the end of a four-month period before a conclusion is drawn from both the pretest and the final test. The experiment results show that technology improves quality of the product, improves the speed of delivery while at the same time reduce cost benefiting both the producer and the client. Technology should, therefore, be implemented in companies to give them an edge over the competition. With technology in companies, the United States can reclaim production from overseas companies that have taken over by providing cheap labor. Better satisfied customers mean more production which in turn means more jobs for the people in the United States.

Keywords: technology, quality of product, speed up delivery, cost

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Authors: Eneken Titov, Ly Hobe

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The collaboration between the universities and companies has been a challenging topic for many years, and although we have many good experiences, those seem to be single examples between one university and company. In Ülemiste Smart City in Estonia, the new initiative was started in 2020 fall, when five Estonian universities cooperated, led by the Ülemiste City developing company Mainor, intending to provide charge-free university courses for the Ülemiste City companies and their employees to encourage university-company wider collaboration. Every Ülemiste City company gets a certain number of free educational credit hours per year to participate in university courses. A functional and simple web platform was developed to mediate university courses for the companies. From January 2021, the education credit platform is open for all Ülemiste City companies and their employees to join, and universities offer more than 9000 hours of courses (appr 150 ECTS). Just two months later, more than 20% of Ülemiste City companies (82 out of 400) have joined the project, and their employees have registered for more than in total 3000 hours courses. The first results already show that the project supports the university marketing and the continuous education mindset in general, whether 1/4 of the courses are paid courses (e.g., when the company is out of free credit).

Keywords: education, educational credit, smart city, university-industry collaboration

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Authors: Renato Dias Baptista

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The purpose of this paper is to analyze the elements of the cultural dimension in the internationalization process of Brazilian companies in Bolivia. This paper is based on research on two major Brazilian transnational companies which have plants in Bolivia. To achieve the objectives, the interconnective characteristics of culture in the process of productive internationalization were analyzed aiming to highlight it as a guiding element opposite the premises of the Brazilian leadership in the integration and development of the continent. The analysis aims to give relevance to the culture of a country and its relations with internationalization.

Keywords: interculturalism, transnational, internationalization, organizational development

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Authors: Nikki Berrange, Gizelle Willows

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Business rescue has become increasingly popular since its inclusion in the Companies Act of South Africa in May 2011. The Alternate Exchange (AltX) of the Johannesburg Stock Exchange has experienced a marked increase in the number of companies entering business rescue. This study sampled twenty companies listed on the AltX to determine whether Altman’s Z-score model for emerging markets (ZEM) or Taffler’s Z-score model is a more accurate model in predicting financial distress for small to medium size companies in South Africa. The study was performed over three different time horizons; one, two and three years prior to the event of financial distress, in order to determine how many companies each model predicted would be unlikely to succeed as well as the predictive ability and accuracy of the respective models. The study found that Taffler’s Z-score model had a greater ability at predicting financial distress from all three-time horizons.

Keywords: Altman’s ZEM-score, Altman’s Z-score, AltX, business rescue, Taffler’s Z-score

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Authors: N. Nor Azman, M. F. Kamarudin, S. I. Ong, N. Maaulot

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PERMATApintar^® National Gifted Center is, to the author’s best of knowledge, the first center in Malaysia that provides a platform for Malaysian talented students with high ability in thinking. This center has built a teaching and learning biology curriculum that suits the ability of these gifted students. The level of PERMATApintar^® biology curriculum is basically higher than the national biology curriculum. Here, the foundation students are exposed to the PERMATApintar^® biology curriculum at the age of as early as 11 years old. This center practices a 4-time-a-year examination system to monitor the academic performances of the students. Generally, most of the time, male students show no or low interest towards biology subject compared to female students. This study is to investigate the association of students’ gender and their academic performances in biology examination. A total of 39 students’ scores in twelve sets of biology examinations in 3 years have been collected and analyzed by using the statistical analysis. Based on the analysis, there are no significant differences between male and female students against the biology academic performances with a significant level of p = 0.05. This indicates that gender is not associated with the scores of biology examinations among the students. Another result showed that the average score for male studenta was higher than the female students. Future research can be done by comparing the biology academic achievement in Malaysian National Examination (Sijil Pelajaran Malaysia, SPM) between the Foundation 3 students (Grade 9) and Level 2 students (Grade 11) with similar PERMATApintar^® biology curriculum.

Keywords: academic performances, biology, gender differences, gifted students,

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Authors: Santos Andressa M. N.

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The research brings reflections on the importance of Instagram for the clothing trade, aiming to analyze the use of this social network as a sales tool by small companies in the fashion/clothing sector in Boqueirão-PI. Thus, field research was carried out, with the application of questionnaires, to raise and analyze data related to the topic. Thus, it is believed that Instagram positively influences the dissemination, visibility, reach and profitability of companies in Boqueirão do Piauí. The survey had a low number of companies due to the lack of availability of the owners during the COVID-19 pandemic.

Keywords: Instagram, sales, fashion, marketing

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Authors: Shashi Pingolia

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The paper discusses best practices developed and followed by 07 'Maharatna' Central Public sector Enterprises in India. The paper begins with brief analyses of the contribution of ‘Maharatna’ companies in the growth story of India Inc. Progressively; it enlists Human Resource practices and approach of these 'Maharatna' companies in the areas such as Recruitment, Pay structure, Employee Benefits and Development, Rewards and Recognition practices, Performance Management Systems, etc. In the later part of the paper, HR factors that led some of these 'Maharatna' companies from average employers to 'Best Place at Work' are discussed in brief.

Keywords: central public sector enterprises in India, Maharatna companies in India, human resource management, best place to work

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Authors: Mahmoud Nassar

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This paper was designed for interviews with companies that had implemented Management Accounting Innovations (MAIs) within Jordanian Industrial Sector in full. Each company in this paper was examined as an entity to obtain an understanding of the process of MAIs adoption and implementation as well as the respondents’ opinions and perspectives of each individual company as to what are considered to be the important factors in the company. By firstly using within-case analysis has the potential to aid in-depth views of the issues and their impact on each particular company. Then, cross-case analysis was used to analyse the similarities and differences of the six companies. The study concludes that, the six companies interviewed gradually moved to using MAIs over the last ten years. The length of time required to implement the MAIs varied across the companies. Interviewees revealed several factors from both the demand and supply side that influence implementation of MAIs within the Jordanian industrial companies. Respondents mentioned and emphasised the important effect of the following factors: top management support, education about ABC concept and benefits, training programmes, shortcoming of existing cost system, competition, size of company, professional accounting bodies, management accounting journals, management accounting research and PhD degrees, and cooperation between universities and companies.

Keywords: industrial sector, innovations, Jordan, management accounting

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Authors: Ali Alsawayeh, Ibrahim Eldanfour

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This paper examines the extent of disclosure of oil and gas reserve quantum in annual reports of international oil and gas exploration and production companies, particularly companies in untested international markets, such as Canada, the UK and the US, and seeks to determine the underlying factors that affect the level of disclosure on oil reserve quantum. The study is concerned with the usefulness of disclosure of oil and gas reserves quantum to investors and other users. Given the primacy of the annual report (10-k) as a source of supplemental reserves data about the company and as the channel through which companies disseminate information about their performance, the annual reports for one year (2009) were the central focus of the study. This comparative study seeks to establish whether differences exist between the sample companies, based on new disclosure requirements by the Securities and Exchange Commission (SEC) in respect of reserves classification and definition. The extent of disclosure of reserve is provided and compared among the selected companies. Statistical analysis is performed to determine whether any differences exist in the extent of disclosure of reserve under the determinant variables. This study shows that some factors would affect the extent of disclosure of reserve quantum in the above-mentioned countries, namely: company’s size, leverage and quality of auditor. Companies that provide reserves quantum in detail appear to display higher size. The findings also show that the level of leverage has affected companies’ reserves quantum disclosure. Indeed, companies that provide detailed reserves quantum disclosure tend to employ a ‘high-quality auditor’. In addition, the study found significant independent variable such as Profit Sharing Contracts (PSC). This factor could explain variations in the level of disclosure of oil reserve quantum between the contractor and host governments. The implementation of SEC oil and gas reporting requirements do not enhance companies’ valuation because the new rules are based only on past and present reserves information (proven reserves); hence, future valuation of oil and gas companies is missing for the market.

Keywords: comparison, company characteristics, disclosure, reserve quantum, regulation

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Authors: Yesuselvi Manickam, Tan Soon Chin

Abstract:

Internship is a supervised and structured learning experience related to one’s field of study or career goal. Internship allows students to obtain work experience and the opportunity to apply skills learned during university. Internship is a valuable learning experience for students; however, literature on employer assessment is scarce on Malaysian student’s internship experience. This study focuses on employer’s perspective on student’s performances during their three months of internship. The results are based on the descriptive analysis of 45 sets of question gathered from the on-site supervisors of the interns. The survey of 45 on-site supervisor’s feedback was collected through postal mail. It was found that, interns have not met their on-site supervisor’s expectations in many areas. The significance of this study is employer’s assessment on the internship shall be used as feedback to improve on ways how to prepare students for their internship and employments in future.

Keywords: employers perspective, internship, structured learning, student’s performances

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Authors: Zeplin Jiwa Husada Tarigan, Sautma Ronni Basana, Widjojo Suprapto

Abstract:

Manufacturing companies in East Java develop their own ERP system or alter the ERP system which is developed by other companies to suit their needs. To make their own system, the companies mostly assign several employees from various departments to create a project team, and the employees are from the departments that are going to utilize the ERP system as the integrated data. The project team decides the making of the ERP system from the preparation stage until the going live implementation process. In designing the business process, the top management is working together with the project team until the project is accomplished. The completion of the ERP projects depends on the project to be undertaken itself, the strategy chosen to complete the project, the work method selection, the measurement system to monitor the project, the evaluation system of the project, and, in the end, the declaration of 'going live' of the ERP project. There is an increase in the business performance for the companies that have implemented the information technology or ERP as they manage to integrate all management functions within their companies. To investigate, some questionnaires are distributed to 100 manufacturing companies, and 90 questionnaires are returned; however, there are only 46 companies that develop their own ERP system, so the response rate is 46%. The result of data analysis using PLS shows that the management competency brings impacts to the project team and the process design. The process design is adjusted to the real process in order to implement the ERP, but it does not bring direct impacts to the business performance. The implementation of ERP brings positive impacts to the company business performance.

Keywords: management competency, project team, process design, ERP implementation, business performance

Procedia PDF Downloads 182

Authors: Ernest Nweke

Abstract:

This paper examines the changing trend in ownership of Mongolian companies and how this trend has influenced corporate governance mechanisms in Mongolian companies. A study of this magnitude is essential as it x-rays the systematic transformation of Mongolia’s corporate world from the public to private ownership and the tremendous impact it has had on firm governance mechanisms. Owing to Mongolia’s Soviet past, much of the companies in Mongolia were state-owned, state-directed and state-controlled resulting in serious inefficiencies in these companies. This scenario is antithetical to the economic growth and development of any nation as it is grossly at variance with the fundamental principles of good corporate governance that drive prosperity. Consequently, the Mongolian government has in the past decades fine-tuned government policy to prioritize private ownership, establishing various frameworks that will strengthen corporate governance structures in Mongolia. These efforts have paid off and gone a long way in changing the trend in the ownership of companies in Mongolia reversing the old order. The expectation locally and internationally is that companies in post-socialist Mongolia will be more closely aligned to generally accepted corporate governance mechanisms, generally improving company performance and ultimately returns to shareholders. To achieve the research objectives, the survey research method was employed utilizing a sample of seventy randomly selected listed companies representing 22% of Mongolian Stock Exchange listings. Research hypotheses formulated to guide the conduct of the study were tested using Chi-Square analysis, and results show that ownership trend has drastically changed in the post-socialist Mongolia leading to better corporate governance practices in Mongolian companies. This result has important policy implications.

Keywords: corporate disclosure, free market, private ownership, Mongolia

Procedia PDF Downloads 107