Search results for: Corporate fraud
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 271

Search results for: Corporate fraud

121 Efficacy of Anti-phishing Measures and Strategies - A Research Analysis

Authors: Gundeep Singh Bindra

Abstract:

Statistics indicate that more than 1000 phishing attacks are launched every month. With 57 million people hit by the fraud so far in America alone, how do we combat phishing?This publication aims to discuss strategies in the war against Phishing. This study is an examination of the analysis and critique found in the ways adopted at various levels to counter the crescendo of phishing attacks and new techniques being adopted for the same. An analysis of the measures taken up by the varied popular Mail servers and popular browsers is done under this study. This work intends to increase the understanding and awareness of the internet user across the globe and even discusses plausible countermeasures at the users as well as the developers end. This conceptual paper will contribute to future research on similar topics.

Keywords: Anti-phishing, countermeasures, effectiveness, fake pages, security analysis.

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120 The Effectiveness of Banks’ Web Sites: A Study of Turkish Banking Sector

Authors: Raif Parlakkaya, Huseyin Cetin, Duygu Irdiren

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By the development of World Wide Web, the usage rate of Internet has rapidly grown globally; and provided a basis for the emergence of electronic business. As well as other sectors, the banking sector has adopted the use of internet with the developments in information and communication technologies. Due to the public disclosure and transparency principle of Corporate Governance, the importance of information disclosure of banks on their web sites has increased significantly. For the purpose of this study, a Bank Disclosure Attribute Index (BDAI) in Turkey has been constructed through classifying the information disclosure on banks’ web sites into general, financial, investors and corporate governance attributes. All 47 banks in Turkish Banking System have been evaluated according to the index with the aim of providing a comparison between banks. By Chi Square Test, Pearson Correlation, T-Test, and ANOVA statistical tools, it has been concluded that the majority of banks in Turkey have shared information on their web sites adequately with respect to their total index score. Although there is a positive correlation between various types of information on banks’ web sites, there is no uniformity among them. Also, no significant difference between various types of information disclosure and bank types has been observed. Compared with the total index score averages of the five largest banks in Turkey, there are some banks that need to improve the content of their web sites.

Keywords: Banking sector, public disclosure, Turkey, web site evaluation.

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119 Corporate Social Responsibility in an Experimental Market

Authors: Nikolaos Georgantzis, Efi Vasileiou

Abstract:

We present results from experimental price-setting oligopolies in which green firms undertake different levels of energy-saving investments motivated by public subsidies and demand-side advantages. We find that consumers reveal higher willingness to pay for greener sellers’ products. This observation in conjunction to the fact that greener sellers set higher prices is compatible with the use and interpretation of energy-saving behaviour as a differentiation strategy. However, sellers do not exploit the resulting advantage through sufficiently high price-cost margins, because they seem trapped into “run to stay still” competition. Regarding the use of public subsidies to energy-saving sellers we uncover an undesirable crowding-out effect of consumers’ intrinsic tendency to support green manufacturers. Namely, consumers may be less willing to support a green seller whose energy-saving strategy entails a direct financial benefit. Finally, we disentangle two alternative motivations for consumer’s attractions to pro-social firms; first, the self-interested recognition of the firm’s contribution to the public and private welfare and, second, the need to compensate a firm for the cost entailed in each pro-social action. Our results show the prevalence of the former over the latter.

Keywords: Corporate social responsibility, energy savings, public good, experiments, vertical differentiation, altruism.

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118 Need to Implement the Environmental Accounting Education for Sustainable Development: An Overview

Authors: Noor Mohammad

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Environmental accounting is a recent phenomenon in the modern jurisprudence. It may reflect the corporate governance mechanisms in line with the natural resources and environmental sound management and administration systems in any country of the world. It may be a corporate focused on the improving of the environmental quality. But it is often identified that it is ignored due to some reasons such as unconsciousness, lack of ethical education etc. At present, the world community is very much concerned about the state of the environmental accounting and auditing systems as it bears sustainability on the mother earth for our generations. It is one of the important tools for understanding on the role played by the natural environment in the economy. It provides adequate data which is highlighted both in the contribution of natural resources to economic well-being as well as the costs imposed by pollution or resource degradation. It can play a critical role as on be a part of the many international environmental organizations such as IUCN, WWF, PADELIA, WRI etc.; as they have been taking many initiatives for ensuring the environmental accouting for our competent survivals. The global state actors have already taken some greening accounting initiatives under the forum of the United Nations Division for Sustainable Dedevolpment, the United Nations Statistical Division, the United Nations Conference on Environment and development known as Earth Summit in Rio de Janeiro, Johannesburg Conference 2002 etc. This study will provide an overview of the environmental accounting education consisting of 25 respondents based on the primary and secondary sources.

Keywords: Environmental Accounting, Auditing Education and Sustainable Development

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117 Categories of Botnet: A Survey

Authors: D. Seenivasan, K. Shanthi

Abstract:

Botnets are one of the most serious and widespread cyber threats. Today botnets have been facilitating many cybercrimes, especially financial, top secret thefts. Botnets can be available for lease in the market and are utilized by the cybercriminals to launch massive attacks like DDoS, click fraud, phishing attacks etc., Several large institutions, hospitals, banks, government organizations and many social networks such as twitter, facebook etc., became the target of the botmasters. Recently, noteworthy researches have been carried out to detect bot, C&C channels, botnet and botmasters. Using many sophisticated technologies, botmasters made botnet a titan of the cyber world. Innumerable challenges have been put forth by the botmasters to the researchers in the detection of botnet. In this paper we present a survey of different types of botnet C&C channels and also provide a comparison of various botnet categories. Finally we hope that our survey will create awareness for forthcoming botnet research endeavors.

Keywords: Bot, Botmaster, Botnet, Botnet cloud, Mobile Botnet.

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116 An Evaluation of Drivers in Implementing Sustainable Manufacturing in India: Using DEMATEL Approach

Authors: D. Garg, S. Luthra, A. Haleem

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Due to growing concern about environmental and social consequences throughout the world, a need has been felt to incorporate sustainability concepts in conventional manufacturing. This paper is an attempt to identify and evaluate drivers in implementing sustainable manufacturing in Indian context. Nine possible drivers for successful implementation of sustainable manufacturing have been identified from extensive review. Further, Decision Making Trial and Evaluation Laboratory (DEMATEL) approach has been utilized to evaluate and categorize these identified drivers for implementing sustainable manufacturing in to the cause and effect groups. Five drivers (Societal Pressure and Public Concerns; Regulations and Government Policies; Top Management Involvement, Commitment and Support; Effective Strategies and Activities towards Socially Responsible Manufacturing and Market Trends) have been categorized into the cause group and four drivers (Holistic View in Manufacturing Systems; Supplier Participation; Building Sustainable culture in Organization; and Corporate Image and Benefits) have been categorized into the effect group. “Societal Pressure and Public Concerns” has been found the most critical driver and “Corporate Image and Benefits” as least critical or the most easily influenced driver to implementing sustainable manufacturing in Indian context. This paper may surely help practitioners in better understanding of these drivers and their priorities towards effective implementation of sustainable manufacturing.

Keywords: Drivers, Decision Making Trial and Evaluation Laboratory (DEMATEL), India, Sustainable Manufacturing (SM).

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115 Financial Innovations for Companies Offered by Banks: Polish Experience

Authors: Joanna Błach, Anna Doś, Maria Gorczyńska, Monika Wieczorek-Kosmala

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Financial innovations can be regarded as the cause and the effect of the evolution of the financial system. Most of financial innovations are created by various financial institutions for their own purposes and needs. However, due to their diversity, financial innovations can be also applied by various business entities (other than financial institutions). This paper focuses on the potential application of financial innovations by non-financial companies. It is assumed that financial innovations may be effectively applied in all fields of corporate financial decisions integrating financial management with the risk management process. Appropriate application of financial innovations may enhance the development of the company and increase its value by improving its financial situation and reducing the level of risk. On the other hand, misused financial innovations may become the source of extra risk for the company threatening its further operation. The main objective of the paper is to identify the major types of financial innovations offered to non-financial companies by the banking system in Poland. It also aims at identifying the main factors determining the creation of financial innovations in the banking system in Poland and indicating future directions of their development. This paper consists of conceptual and empirical part. Conceptual part based on theoretical study is focused on the determinants of the process of financial innovations and their application by the nonfinancial companies. Theoretical study is followed by the empirical research based on the analysis of the actual offer of the 20 biggest banks operating in Poland with regard to financial innovations offered to SMEs and large corporations. These innovations are classified according to the main functions of the integrated financial management, such as financing, investment, working capital management and risk management. Empirical study has proved that the biggest banks operating in the Polish market offer to their business customers many types and classes of financial innovations. This offer appears vast and adequate to the needs and purposes of the Polish non-financial companies. It was observed that financial innovations pertained to financing decisions dominate in the banks’ offer. However, due to high diversification of the offered financial innovations, business customers may effectively apply them in all fields and areas of integrated financial management. It should be underlined, that the banks’ offer is highly dispersed, which may limit the implementation of financial innovations in the corporate finance. It would be also recommended for the banks operating in the Polish market to intensify the education campaign aiming at increasing knowledge about financial innovations among business customers.

Keywords: Banking products and services, banking sector in Poland, corporate financial management, financial innovations, theory of innovation.

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114 A Corporate Social Responsibility Project to Improve the Democratization of Scientific Education in Brazil

Authors: Denise Levy

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Nuclear technology is part of our everyday life and its beneficial applications help to improve the quality of our lives. Nevertheless, in Brazil, most often the media and social networks tend to associate radiation to nuclear weapons and major accidents, and there is still great misunderstanding about the peaceful applications of nuclear science. The Educational Portal Radioatividades (Radioactivities) is a corporate social responsibility initiative that takes advantage of the growing impact of Internet to offer high quality scientific information for teachers and students throughout Brazil. This web-based initiative focusses on the positive applications of nuclear technology, presenting the several contributions of ionizing radiation in different contexts, such as nuclear medicine, agriculture techniques, food safety and electric power generation, proving nuclear technology as part of modern life and a must to improve the quality of our lifestyle. This educational project aims to contribute for democratization of scientific education and social inclusion, approaching society to scientific knowledge, promoting critical thinking and inspiring further reflections. The website offers a wide variety of ludic activities such as curiosities, interactive exercises and short courses. Moreover, teachers are offered free web-based material with full instructions to be developed in class. Since year 2013, the project has been developed and improved according to a comprehensive study about the realistic scenario of ICTs infrastructure in Brazilian schools and in full compliance with the best e-learning national and international recommendations.

Keywords: Information and communication technologies, nuclear technology, science communication, society and education.

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113 A Heuristics Approach for Fast Detecting Suspicious Money Laundering Cases in an Investment Bank

Authors: Nhien-An Le-Khac, Sammer Markos, M-Tahar Kechadi

Abstract:

Today, money laundering (ML) poses a serious threat not only to financial institutions but also to the nation. This criminal activity is becoming more and more sophisticated and seems to have moved from the cliché of drug trafficking to financing terrorism and surely not forgetting personal gain. Most international financial institutions have been implementing anti-money laundering solutions (AML) to fight investment fraud. However, traditional investigative techniques consume numerous man-hours. Recently, data mining approaches have been developed and are considered as well-suited techniques for detecting ML activities. Within the scope of a collaboration project for the purpose of developing a new solution for the AML Units in an international investment bank, we proposed a data mining-based solution for AML. In this paper, we present a heuristics approach to improve the performance for this solution. We also show some preliminary results associated with this method on analysing transaction datasets.

Keywords: data mining, anti money laundering, clustering, heuristics.

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112 Structure and Power Struggle in Contemporary Nollywood: An Ethnographic Evaluation

Authors: Ezinne M. Igwe

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Statements of facts have been made about Nollywood, a segment of the Nigerian film industry that has in recent times become phenomenal due largely to its quantity of production and specific production style. In the face of recent transformations reshaping the industry, matters have been arising which have not been given due academic attention from an industry player perspective. While re-addressing such issues like structure, policy and informality, this study benefits from a new perspective – that of a community member adopting participant observation to research into a familiar culture. With data drawn from an extensive ethnographic study of the industry, this paper examines these matters with an emphasis on structure and the industry’s overall political economy. Drawing from discourses on the new and old Nollywood labels and other current matters arising within the industry such as the MOPICON bill redraft, corporate financing and possibilities of regeneration, this paper examines structure and power struggle within Nollywood. These are championing regenerative processes that bring about formalization, professionalism and the quest for a transnational presence, which have only been superficially evaluated. Focused essentially on Nollywood’s political economy, this study critically analyses the transforming face of an informal industry, the consistent quest for structure, quality and standard, and issues of corporate sponsorship as possible trends of regeneration. It evaluates them as indicators of regeneration, questioning the possibilities of their sustenance in an industry experiencing increased interactions with the formal economy and an influx of young professionals. With findings that make sustained regeneration both certain (due to increased formal economy interaction) and uncertain (due to the dysfunctionality of the society and its political system), it concludes that the transforming face of the industry suggests impending gentrification of the industry.

Keywords: Formalization, MOPICON, Nollywood, Structure.

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111 Knowledge Management Strategies within a Corporate Environment of Papers

Authors: Daniel J. Glauber

Abstract:

Knowledge transfer between personnel could benefit an organization’s improved competitive advantage in the marketplace from a strategic approach to knowledge management. The lack of information sharing between personnel could create knowledge transfer gaps while restricting the decision-making processes. Knowledge transfer between personnel can potentially improve information sharing based on an implemented knowledge management strategy. An organization’s capacity to gain more knowledge is aligned with the organization’s prior or existing captured knowledge. This case study attempted to understand the overall influence of a KMS within the corporate environment and knowledge exchange between personnel. The significance of this study was to help understand how organizations can improve the Return on Investment (ROI) of a knowledge management strategy within a knowledge-centric organization. A qualitative descriptive case study was the research design selected for this study. The lack of information sharing between personnel may create knowledge transfer gaps while restricting the decision-making processes. Developing a knowledge management strategy acceptable at all levels of the organization requires cooperation in support of a common organizational goal. Working with management and executive members to develop a protocol where knowledge transfer becomes a standard practice in multiple tiers of the organization. The knowledge transfer process could be measurable when focusing on specific elements of the organizational process, including personnel transition to help reduce time required understanding the job. The organization studied in this research acknowledged the need for improved knowledge management activities within the organization to help organize, retain, and distribute information throughout the workforce. Data produced from the study indicate three main themes including information management, organizational culture, and knowledge sharing within the workforce by the participants. These themes indicate a possible connection between an organizations KMS, the organizations culture, knowledge sharing, and knowledge transfer.

Keywords: Knowledge management strategies, knowledge transfer, knowledge management, knowledge capacity.

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110 A Methodology for Creating Energy Sustainability in an Enterprise

Authors: John Lamb, Robert Epstein, Vasundhara L. Bhupathi, Sanjeev Kumar Marimekala

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As we enter the new era of Artificial Intelligence (AI) and cloud computing, we mostly rely on the machine and natural language processing capabilities of AI, and energy efficient hardware and software devices in almost every industry sector. In these industry sectors, much emphasis is on developing new and innovative methods for producing and conserving energy and to sustain the depletion of natural resources. The core pillars of sustainability are Economic, Environmental, and Social, which are also informally referred to as 3 P's (People, Planet and Profits). The 3 P's play a vital role in creating a core sustainability model in the enterprise. Natural resources are continually being depleted, so there is more focus and growing demand for renewable energy. With this growing demand there is also a growing concern in many industries on how to reduce carbon emission and conserve natural resources while adopting sustainability in the corporate business models and policies. In our paper, we would like to discuss the driving forces such as climate changes, natural disasters, pandemic, disruptive technologies, corporate policies, scaled business models and emerging social media and AI platforms that influence the 3 main pillars of sustainability (3P’s). Through this paper, we would like to bring an overall perspective on enterprise strategies and the primary focus on bringing cultural shifts in adapting energy efficient operational models. Overall, many industries across the globe are incorporating core sustainability principles such as reducing energy costs, reducing greenhouse gas (GHG) emissions, reducing waste and increase recycling, adopting advanced monitoring and metering infrastructure, reducing server footprint and compute resources (shared IT services, cloud computing and application modernization) with the vision for a sustainable environment.

Keywords: AI, cloud computing, machine learning, social media platform.

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109 Evaluation of Sustainable Business Model Innovation in Increasing the Penetration of Renewable Energy in the Ghana Power Sector

Authors: Victor Birikorang Danquah

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Ghana's primary energy supply is heavily reliant on petroleum, biomass, and hydropower. Currently, Ghana gets its energy from hydropower (Akosombo and Bui), thermal power plants powered by crude oil, natural gas, and diesel, solar power, and imports from La Cote d'Ivoire. Until the early 2000s, large hydroelectric dams dominated Ghana's electricity generation. Due to the unreliable weather patterns, Ghana increased its reliance on thermal power. Thermal power contributes the highest percentage in terms of electricity generation in Ghana and is predominantly supplied by Independent Power Producers (IPPs). Ghana's electricity industry operates the corporate utility model as its business model. This model is typically 'vertically integrated', with a single corporation selling the majority of power generated by its generation assets to its retail business, which then sells the electricity to retail market consumers. The corporate utility model has a straightforward value proposition that is based on increasing the number of energy units sold. The unit volume business model drives the entire energy value chain to increase throughput, locking system users into unsustainable practices. This report uses the qualitative research approach to explore the electricity industry in Ghana. There is the need for increasing renewable energy such as wind and solar in the electricity generation. The research recommends two critical business models for the penetration of renewable energy in Ghana's power sector. The first model is the peer-to-peer electricity trading model which relies on a software platform to connect consumers and generators in order for them to trade energy directly with one another. The second model is about encouraging local energy generation, incentivizing optimal time-of-use behaviour, and allow any financial gains to be shared among the community members.

Keywords: business model innovation, electricity generation, renewable energy, solar energy, sustainability, wind energy

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108 Design and Implementation of Secure Electronic Payment System (Client)

Authors: Pyae Pyae Hun

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Secure electronic payment system is presented in this paper. This electronic payment system is to be secure for clients such as customers and shop owners. The security architecture of the system is designed by RC5 encryption / decryption algorithm. This eliminates the fraud that occurs today with stolen credit card numbers. The symmetric key cryptosystem RC5 can protect conventional transaction data such as account numbers, amount and other information. This process can be done electronically using RC5 encryption / decryption program written by Microsoft Visual Basic 6.0. There is no danger of any data sent within the system being intercepted, and replaced. The alternative is to use the existing network, and to encrypt all data transmissions. The system with encryption is acceptably secure, but that the level of encryption has to be stepped up, as computing power increases. Results In order to be secure the system the communication between modules is encrypted using symmetric key cryptosystem RC5. The system will use simple user name, password, user ID, user type and cipher authentication mechanism for identification, when the user first enters the system. It is the most common method of authentication in most computer system.

Keywords: A 128-bit block cipher, Microsoft visual basic 6.0, RC5 encryption /decryption algorithm and TCP/IP protocol.

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107 Application of the Balanced Scorecard into the Formulation of the Firm Strategy

Authors: Lucie Valečková

Abstract:

In contemporary global and dynamically developing environment there is a need of the strategic planning fundamental. It is complicated, but at the same time important process from the point of view of continual keeping of competitive advantage. The aim of the paper is formulation of strategic goals for the needs of the small enterprises. There will be used Balanced Scorecard as a balanced system of the indicators for the clearing and transferring vision into particular goals. In particular perspectives the theme will be focused on strategic goals. Consequently will be mention the concept of the competitiveness IDINMOSU. This connect to Balanced Scorecard.

Keywords: Corporate strategic management, strategic goals, Balanced Scorecard, strategic operations

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106 Advanced Geolocation of IP Addresses

Authors: Robert Koch, Mario Golling, Gabi Dreo Rodosek

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Tracing and locating the geographical location of users (Geolocation) is used extensively in todays Internet. Whenever we, e.g., request a page from google we are - unless there was a specific configuration made - automatically forwarded to the page with the relevant language and amongst others, dependent on our location identified, specific commercials are presented. Especially within the area of Network Security, Geolocation has a significant impact. Because of the way the Internet works, attacks can be executed from almost everywhere. Therefore, for an attribution, knowledge of the origination of an attack - and thus Geolocation - is mandatory in order to be able to trace back an attacker. In addition, Geolocation can also be used very successfully to increase the security of a network during operation (i.e. before an intrusion actually has taken place). Similar to greylisting in emails, Geolocation allows to (i) correlate attacks detected with new connections and (ii) as a consequence to classify traffic a priori as more suspicious (thus particularly allowing to inspect this traffic in more detail). Although numerous techniques for Geolocation are existing, each strategy is subject to certain restrictions. Following the ideas of Endo et al., this publication tries to overcome these shortcomings with a combined solution of different methods to allow improved and optimized Geolocation. Thus, we present our architecture for improved Geolocation, by designing a new algorithm, which combines several Geolocation techniques to increase the accuracy.

Keywords: IP geolocation, prosecution of computer fraud, attack attribution, target-analysis

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105 An Introduction to the Concept of Environmental Audit: Indian Context

Authors: Pradip Kumar Das

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Phenomenal growth of population and industry exploits the environment in varied ways. Consequently, the greenhouse effect and other allied problems are threatening mankind the world over. Protection and up gradation of environment have, therefore, become the prime necessity all of mankind for the sustainable development of environment. People in humbler walks of life including the corporate citizens have become aware of the impacts of environmental pollution. Governments of various nations have entered the picture with laws and regulations to correct and cure the effects of present and past violations of environmental practices and to obstruct future violations of good environmental disciplines. In this perspective, environmental audit directs verification and validation to ensure that the various environmental laws are complied with and adequate care has been taken towards environmental protection and preservation. The discipline of environmental audit has experienced expressive development throughout the world. It examines the positive and negative effects of the activities of an enterprise on environment and provides an in-depth study of the company processes any growth in realizing long-term strategic goals. Environmental audit helps corporations assess its achievement, correct deficiencies and reduce risk to the health and improving safety. Environmental audit being a strong management tool should be administered by industry for its own self-assessment. Developed countries all over the globe have gone ahead in environment quantification; but unfortunately, there is a lack of awareness about pollution and environmental hazards among the common people in India. In the light of this situation, the conceptual analysis of this study is concerned with the rationale of environmental audit on the industry and the society as a whole and highlights the emerging dimensions in the auditing theory and practices. A modest attempt has been made to throw light on the recent development in environmental audit in developing nations like India and the problems associated with the implementation of environmental audit. The conceptual study also reflects that despite different obstacles, environmental audit is becoming an increasing aspect within the corporate sectors in India and lastly, conclusions along with suggestions have been offered to improve the current scenario.

Keywords: Environmental audit, environmental hazards, environmental laws, environmental protection, environmental preservation.

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104 A Model for Managing Intellectual Property, Commercialisation and Technology Transfer within a Collaborative Research Environment

Authors: J. F. Arthur, R. M. Hodge

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The Defence Materials Technology Centre has evolved from the Australian Cooperative Research Centres Program. The Centre receives funding from Government, industry and research sources to fund collaborative research within its participant organisations. The research centre is structured as a company with a small administrative staff and plays the role of the “honest broker” within the collaboration. A corporate culture has been established that is pervasive into the research projects are undertaken. The model is an effective mechanism to deliver outcomes to each of the participant stakeholders.

Keywords: Collaboration, Research Centre.

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103 Gender Diversity Culture Check: Study of the Influencing Factors of the Organizational Culture on the Number and Acceptance of Women in Leadership Positions in the Aviation Industry in Germany

Authors: Yvonne Ziegler, Regine Graml, Caprice Weissenrieder

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Under-representation of women in leadership positions" is still a general phenomenon in Germany despite the high number of implemented measures. The under-representation of female executives in the aviation sector is even worse. In this context our research hypothesis is that the representation and acceptance of women in management positions is determined by corporate culture.

Keywords: Aviation industry, women in leadership, CorporateCulture

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102 Relationship between Communication Effectiveness and the Extent of Communication among Organizational Units

Authors: D. Charvatova

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This contribution deals with the relationship between communication effectiveness and the extent of communication among organizational units. To facilitate communication between employees and to increase the level of understanding, the knowledge of communication tools is necessary. Recent experience has shown that personal communication is critical for smooth running of companies and cannot be fully replaced by any form of technical communication devices. Below are presented the outcomes of the research on the relationship between the extent of communication among organisational units and its efficiency.

Keywords: Company meetings, corporate culture, efficiency, effective communication, form of communication, information, organizational units, quality of communication, strategy, subordinates, superiors.

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101 The Effect of Innovation Factors to Customer Loyalty by Structural Equation Model

Authors: M. Dachyar, Fatkhurrohman

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Innovation is being view from four areas of innovation, product, service, technology, and marketing. Whereas customer loyalty is composed of customer expectation, perceived quality, perceived value, corporate image, customer satisfaction, customer trust/confidence, customer commitment, customer complaint, and customer loyalty. This study aimed to investigate the influence of innovation factors to customer loyalty to GSM in the telecom companies where use of products and services. Structural Equation Modeling (SEM) using to analyze innovation factors. It was found the factor of innovation have significant influence on customer loyalty.

Keywords: Innovation, telecommunication, customer loyalty, SEM

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100 Concept for Planning Sustainable Factories

Authors: T. Mersmann, P. Nyhuis

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In the current economic climate, for many businesses it is generally no longer sufficient to pursue exclusively economic interests. Instead, integrating ecological and social goals into the corporate targets is becoming ever more important. However, the holistic integration of these new goals is missing from current factory planning approaches. This article describes the conceptual framework for a planning methodology for sustainable factories. To this end, the description of the key areas for action is followed by a description of the principal components for the systematization of sustainability for factories and their stakeholders. Finally, a conceptual framework is presented which integrates the components formulated into an established factory planning procedure.

Keywords: Factory Planning, Stakeholder, Systematization, Sustainability.

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99 An Overview on the Effectiveness of Brand Mascot and Celebrity Endorsement

Authors: Isari Pairoa, Proud Arunrangsiwed

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Celebrity and brand mascot endorsement have been explored for more than three decades. Both endorsers can effectively transfer their reputation to corporate image and can influence the customers to purchase the product. However, there was little known about the mediators between the level of endorsement and its effect on buying behavior. The objective of the current study is to identify the gab of the previous studies and to seek possible mediators. It was found that consumer’s memory and identification are the mediators, of source credibility and endorsement effect. A future study should confirm the model of endorsement, which was established in the current study.

Keywords: Product endorsement, memory, identification theory, source credibility, unintentional effect.

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98 Lean Changeability – Evaluation and Design of Lean and Transformable Factories

Authors: Tim Klemke, Peter Nyhuis

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In today-s turbulent environment, companies are faced with two principal challenges. On the one hand, it is necessary to produce ever more cost-effectively to remain competitive. On the other hand, factories need to be transformable in order to manage unpredictable changes in the corporate environment. To deal with these different challenges, companies use the philosophy of lean production in the first case, in the second case the philosophy of transformability. To a certain extent these two approaches follow different directions. This can cause conflicts when designing factories. Therefore, the Institute of Production Systems and Logistics (IFA) of the Leibniz University of Hanover has developed a procedure to allow companies to evaluate and design their factories with respect to the requirements of both philosophies.

Keywords: Factory planning, lean production, transformability

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97 Efficient Design of Distribution Logistics by Using a Model-Based Decision Support System

Authors: J. Becker, R. Arnold

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The design of distribution logistics has a decisive impact on a company's logistics costs and performance. Hence, such solutions make an essential contribution to corporate success. This article describes a decision support system for analyzing the potential of distribution logistics in terms of logistics costs and performance. In contrast to previous procedures of business process re-engineering (BPR), this method maps distribution logistics holistically under variable distribution structures. Combined with qualitative measures the decision support system will contribute to a more efficient design of distribution logistics.

Keywords: Decision support system distribution logistics, potential analyses, supply chain management.

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96 Behavior of Cu-WC-Ti Metal Composite Afterusing Planetary Ball Milling

Authors: A.T.Z. Mahamat, A.M. A Rani, Patthi Husain

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Copper based composites reinforced with WC and Ti particles were prepared using planetary ball-mill. The experiment was designed by using Taguchi technique and milling was carried out in an air for several hours. The powder was characterized before and after milling using the SEM, TEM and X-ray for microstructure and for possible new phases. Microstructures show that milled particles size and reduction in particle size depend on many parameters. The distance d between planes of atoms estimated from X-ray powder diffraction data and TEM image. X-ray diffraction patterns of the milled powder did not show clearly any new peak or energy shift, but the TEM images show a significant change in crystalline structure of corporate on titanium in the composites.

Keywords: ball milling, microstructures, titanium, tungstencarbides, X-ray

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95 Information Resource Management Maturity Model

Authors: Afshari H., Khosravi Sh.

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Nowadays there are more than thirty maturity models in different knowledge areas. Maturity model is an area of interest that contributes organizations to find out where they are in a specific knowledge area and how to improve it. As Information Resource Management (IRM) is the concept that information is a major corporate resource and must be managed using the same basic principles used to manage other assets, assessment of the current IRM status and reveal the improvement points can play a critical role in developing an appropriate information structure in organizations. In this paper we proposed a framework for information resource management maturity model (IRM3) that includes ten best practices for the maturity assessment of the organizations' IRM.

Keywords: Information resource management (IRM), information resource management maturity model (IRM3), maturity model, best practice.

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94 The Identification of Selected Dysfunctions and Paradoxes in Corporate Social Responsibility Management in Small Enterprise

Authors: A. Sokołowska

Abstract:

The study presents a brief and synthetic discussion of selected conclusions resulting from multidimensional and in-depth empirical studies. Its theoretical part presents the assumptions referring to social responsibility management from the perspective of the specific nature of small enterprise functioning, while the empirical part presents the selected dysfunctions and paradoxes in social responsibility management referring to this group of enterprises. The paper is summarized by a short list of the resulting recommendations.

Keywords: Small enterprise, social responsibility management, social responsibility of small enterprise.

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93 Assessment Tool for Social Responsibility Performance According to the ISO 26000

Authors: W. Fethallah, L. Chraibi, N. Sefiani

Abstract:

The present paper is concerned with a statistical approach involving latent and manifest variables applied in order to assess the organization's social responsibility performance. The main idea is to develop an assessment tool and a measurement of the Social Responsibility Performance, enabling the company to characterize her performance regarding to the ISO 26000 standard's seven core subjects. For this, we conceptualize a structural equation modeling (SEM) which describes various causal connections between the Social Responsibility’s components. The SEM’s resolution is based on the Partial Least squares (PLS) method and the implementation is running in the XLSTAT software.

Keywords: Corporate social responsibility, latent and manifest variable, partial least squares, structural equation model.

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92 Macro Corruption: A Conceptual Analysis of Its Dimensions and Forward and Backward Linkages

Authors: Ahmed Sakr Ashour, Hoda Saad AboRemila

Abstract:

An attempt was made to fill the gap in the macro analysis of corruption by suggesting a conceptual framework that differentiates four types of macro corruption: state capture, political, bureaucratic and financial/corporate. The economic consequences or forward linkages (growth, inclusiveness and sustainability of development) and macro institutional determinants constituting the backward linkages of each type were delineated. The research implications of the macro perspective and proposed framework were discussed. Implications of the findings for theory, research and reform policies addressing macro corruption issues were discussed.

Keywords: Economic growth, Inclusive growth, macro corruption, sustainable development.

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