Analysis on Importance of Information Security Factors for Smart Work using AHP -Based on the Mobile Office for Small Businesses-

Purpose: The purpose of this study was to develop quality innovation techniques specialized for the small and medium-sized businesses. which account for the majority of Korean companies, were having a hard time utilizing the widely recognized quality innovation techniques due to resource constraints. Methods: First, we do review the existing Single PPM and 6 Sigma. And investigate the utilization of these methods including Toyota Production System. Second, we devised a four-step problem-solving methodology based on recent trends in quality innovation such as Simple, Speedy, and Smart. Third, we do survey on frequently used tools for quality innovation. Many opinion leaders including quality consultants and professors answered and gave us valuable comments about our selected quality tools. Finally, we do specify and map tools to each step of PASS. Results: In 2017, 167 companies participated in the quality innovation support business for small businesses according to the Korea Chamber of Commerce & Industry. We conducted performance checks on 167 companies that had completed the “PASS” projects. For the purpose of evaluating improvement performance, the survey was carried out using a structured questionnaire during the field visit of these companies mentioned above. For the reference, 165 out of 167 companies (98.8 % response rate) responded to the questionnaire and conducted performance analysis based on it. According to the survey, 97.6 percent of the respondents were very satisfied with their overall satisfaction with the quality innovation support projects for small and medium sized enterprises in 2017. Also, 93.3 % of the respondents were satisfied with the results of level of the target achievement. As a result, 160 companies (97.0 % of the participating companies) hope to partic ipate in the quality improvement project using “PASS” once again. Conclusion: In this paper, we introduce the new quality innovation methodology, which is named as ‘PASS’, It could support the long-range business plan of the small and medium-sized businesses to achieve total customer satisfaction resulting in increased market share and improved profit margin. The most small companies can use this “PASS” technique more easily, quickly and most efficiently than their existing known quality innovation techniques such as Six Sigma and Single PPM, etc.

Two basic objectives are involved in our research problem. The first one consist in locating the place of accounting, data in information system of small and medium business manager, or, that is to say, it consists in describing the accounting practices of the managers of small and meduim businesses in order to question or to confirm te thesis of the relative relevance of accounting data in small and medium businesses. The second one consists in identifying contingental factors, strucural and/or behavioural, liable to influence the practices described above. The survey work, carried out through direct interviews with 113 managers of independant small businesses from 10 to 100 wage-earned, shows:- that information system of most of the managers interviewed is partly accounting;- that if the characteristics and the context in which teh organization runs, on one hand, and the professionnal accountants' type who assists him, on the other hand, makeup, to some extent, a source of influences and therefore a source of constraints which limit his possibilities, the manager clearly holds a dominant role in the system of influences on th accounting practices in small and medium businesses.

The authors present the object of small business during the business cycle. The article deals with a deep analysis of the economic indicators of small business, and the behavior of small business during the business cycle. There are pointed out two main economic indicators – the GDP and the ratio of employment. There are used statistical data to compare the impact of small business on the whole economy in Lithuania and in the USA. This study focuses on the behavior of small business compared to large business and tries to discern if there are differences in their activities related to cyclical changes in economy. Consequently, this study will attend to isolate general cyclical relationships rather than focus narrowly on small business activity over the months of recession. There is analyzed the period of 1999-2004 in Lithuanian economy – there is made the analysis of part of the whole Lithuanian GDP created by small business in enterprises with less than 250 employees; value added wealth created by small business relative to industry; also there is shown the relation of employees in small business related to different business sectors. Different industries do react differently to cyclical changes. Some of the most cyclically sensitive industries, such as construction, are predominantly small businesses. Services industries, which produce a large proportion of small business GDP, tend to be less sensitive to the cycle than most other sectors. It is wellknown that certain industries are more prone to cyclical volatility than others. Since the distribution of small businesses across industries is more different than the distribution of large businesses across industries, the differences in the coefficients relating small and large business GDP to overall GDP could be the result of either a business-size or an industry differential. In this article the authors made a conclusion, that small business is less sensitive than large business. The tendency for small businesses to show less sensitivity than large businesses could be explained in a couple of ways. First, this outcome could still be related to differences in industrial mix. Even within these industrial sectors there are industrial sub-sectors that could be expected to react differently to cyclical behavior, and there may be difference in the small and large business shares in those sub-sectors. Secondly, there may be capacity utilization differences in how workers are employed in small and large businesses. Large businesses, having several people who do similar jobs, may be more able to remove some people from the payrolls than are small businesses that may have only one or a two people doing a specific job. Large businesses are also much more likely to have a variety of businesses in which they are involved. Therefore, in a downturn, for example, large businesses are more likely to shut down or sell an unprofitable division or sub-sector of their businesses than are small businesses. That results in relatively large changes in employment at one time.

With the development of IT technology, the interest in smart work is increasing by using various mobile terminal through Internet services at anytime and anywhere. The introduction of smart work to a company provides business efficiency, improves productivity and reduces costs, but security researches are required to solve a variety of security issues in it. This paper investigates an NFC-based security system for smart work focused on mobile office. For the purpose of this paper, we first analyze the environment and security issues on smart work and NFC environment. After that, we define privacy issues to build the NFC-based security system and investigate requirements to set up the security system.

The goal of this paper is to analyze the strategic change and adaptation process of a small family business in Rio Grande do Sul throughout its trajectory, defining each strategic period according to the Hrebiniak and Joyce (1985) model. Longitudinal data analysis in small businesses help understand where the organizational changes come from, resulting from the organizational adaptation process. The study analysis covered the period between 1987 and October 2017. The needed information was collected through a semi-structured interview with the founder and the current manager. As a result, the different strategical periods by which the organization has passed were noted. Also noted, the strategical adaptation process was given by determinism at first, and as time passed, the adaptations through strategic choice were more regular.

The purpose of this paper is to propose a smart work implementation strategy of Korean companies. Recently in Korea, the interest in smart work is growing and actively promoting but the introduction of private enterprise strategy is absent. However the smart work has been highlighted several issues. In this paper, among the issues, we studied the strategy for introducing smart work system with respect to the related research and literature on strategies and guidelines that may be introduced to the system. With reference to the actual introduction of the basic directions for the procedure proposed by the Korea Communications Commission, we try to review the operating guides and to propose smart work 2.0 implementation strategy, framework and some procedure.

EU Agriculture hast to cope with global challenges such as climate change mitigation or making farming more efficient. The active management of agriculture practices using appropriate technologies and practices, as Precision Agriculture, could reduce greenhouse gas (GHG) emissions while increasing agriculture productivity and income. However, information on the uptake and impacts of the use of precision agriculture technologies in EU is so far sparse and site specific. \nThis technical report assesses the impact of Precision agriculture technology (PAT) on GHG emissions and farm economics. To this end, a typology of PAT was created in order to identify those that had the greatest potential to reduce GHG emissions. Secondly, five case studies were selected with the aim of identifying a combination of EU countries, precision agriculture techniques and arable crop types that could realise the maximum potential economic and environmental benefits of adopting PATs. A survey was applied to 971 adopters and non-adopters on the selected study cases with the aim of assessing the reasons behind uptake and the economic and environmental impacts of different. Finally economic and environmental impacts were investigated though a partial budgeting analysis and Miterra-Europe model respectively. \nResults indicate that although most farmers were aware of PAT, uptake rates are low among surveyed farmers. High investment costs, farm size and age were identified has fundamental hampering adoption. The survey reveals that adoption barriers might be overcome by boosting economic incentives aiming at improving economic performance both directly and indirectly. However, nonmonetary incentives such as technical advice or training also seemed to be interesting for surveyed farmers. The results of the survey also showed that information points such as peer-to-peer learning, visit to trade fairs, researchers and industry dealers had a positive effect on enhancing PAT uptake. The results of the partial budget analysis, where capital costs of the technologies are not included, indicate that impacts are highly variable by country, farm type and size and by technology. The results of the environmental impact analysis showed that the introduction of PAT might have positive effects on the environment, with reductions in GHG emissions from the fertiliser application, fertiliser production and fuel use.

Water Accounting Plus for Water Resources Reporting and River Basin Planning

The thesis attempts to explore an efficient policy and administrative framework to tax the small businesses in developing countries. In order to approach the policy and administrative problems concerning the taxation of small business in developing countries this thesis asks How can small businesses be efficiently taxed in developing countries? This thesis over eight chapters qualitatively explores this research question. The analyses conclude that first, in a typical developing country a well-designed simple to follow presumptive tax regime is more efficient than the actual account based tax system. Second, this thesis argues that the noncompliance of small businesses in developing countries may not be adequately explained by the standard expected utility based compliance models. The leading tax compliance models which mainly emphasise on the perceived reward from evasion might ignore some crucial factor that constitutes the tax compliance environment of small businesses in developing countries. This thesis illustrates broadly the typical tax compliance environment of small businesses. It argues that a simple to follow tax system that requires a minimal level of taxpayer compliance would attract a section of small taxpayers into the formal tax net. Third, this thesis demonstrates that there are crucial differences between typical urban and rural businesses. A small business tax regime should have a separate set of presumptive instruments for each class of small business in order to make an efficient estimate of their economic activities. Fourth, this thesis analytically examines the presumptive methods and their practical applications. The findings suggest that in developing countries presumptive tax methods have been adopted mostly in arbitrary manner, without the objective considerations to many crucial design issues. Fifth, this thesis has developed a focused analysis on the taxation of urban small businesses in the contexts of developing countries. This thesis analyses some crucial characteristics of urban small businesses and stresses that enterprise formalization should be a key element of urban small business tax policy. For a meaningful expansion of the tax net, tax administration should put more focus on urban small businesses as these businesses have relatively more potential to grow as more stable and sustained taxpayers. This thesis concludes that a turnover based presumptive taxation is more efficient to tax the urban small businesses. Lastly, this thesis explores the issues concerning the taxation of rural small businesses. This thesis reports that the overall tax burden on the agricultural income had substantially declined over the last few decades. Developing countries should not ignore the tax potential of the rural taxpayers. In a typical developing country an asset based presumptive tax system is more efficient to tax the agricultural income of the rural small businesses. This thesis has argued that it would be more efficient to adopt a single asset based presumptive income tax replacing all the prevailing taxes on the agricultural income such as agricultural land tax, wealth tax and income tax.

Owners’ Dynamic Capabilities and Spousal Resources in Small Family Businesses: The Case of Taiwanese Franchisees

As the spacetime restriction free business becomes possible in compliance with the wide spread of social media through rapid propagation of smart phones and remote working etc., the positive activity for successful smart work implementation by major countries and many enterprises are being deployed. Korea which falled behind other advanced countries for adoption of smartwork needs to make double efforts in the forthcoming smartwork business area to be a continuous leading country as it used to be in the past IT area. Compare with traditional smartwork 1.0, future smartwork 2.0 is more creative, innovative and human/nature friendly. Smartwork 2.0 is the way of working to maximize the creativity by involving outside cooperators' capability and conforming to human sensitivity and emotion. This study suggests the management models proper to the future smartwork environment. This study will review the existing enterprises, government operation and rethink about the efficient management models in the rapidly changing smart work environment.

Efficiency Potential of Solar Thermochemical Reactor Concepts with Ecological and Economical Performance Analysis of Solar Fuel Production

All economic actors can see that small businesses have greater economic potential can count on in the face of the current economic crisis and the threat of globalization and liberalization in the future. Small businesses are self-sufficient in production, through the market, and other things that are not nisa touched by the great efforts and conglomeration, but small businesses are even more resistant to the crisis, because of the size, scale of operations and capital that make small businesses in nature (by nature) is more flexible and adaptable. Economic actors who can be expected to be a major contribution to the Indonesian economy is small business. With a variety of reasons, including the small business market share (market share) are relatively large in the amount of 20% and hold 80% more of the total workforce in Indonesia.Tingkat survival of small businesses in the economic crisis due to the business they work this group is a business that relate directly to the needs of the community. Therefore, Indonesia's economy in the future should be based on the people's economy, so that it can be ascertained Indonesia will not experience a prolonged economic crisis. Data analysis in this paper uses a qualitative method. By using qualitative methods, the authors sought to understand and comprehend a comprehensive review of the role of Islamic Cooperation. The conclusion is: The system adopted by the Islamic Sharia Cooperative quite effective in addressing the problem of capital that is often complained by small businesses. The approach is not feasible and bankable can be applied through this institution because it has compatibility with the form of small business.Cooperation between Islamic Cooperation, government, and small businesses are alternative solutions to problems often faced by small businesses both internal and external factors

Greenhouse Gases and Human Well-Being: China in a Global Perspective

Australia is one of the major producers and exporter of agricultural products. Annually, Australian agriculture produces approximately 151 Tg CO2 equivalent emissions. The use of fossil fuels in crop cultivation, harvesting and transportation are considered as the primary source of these greenhouse gas (GHG) emissions. Moreover, agronomic management and crop residues left in the field also contribute to these GHG emissions. Alternative waste management practices include the use of crop residues and agro-wastes as feedstocks for bioenergy production. Anaerobic digestion is considered as sustainable environmental technology to convert industrial sugarcane residues to carbon dioxide (CO2) - neutral biogas. The biogas thus produced can be used to produce heat, electricity and upgrade to biomethane for vehicle use. The produced biomethane can replace the diesel consumption associated with GHG emission in cane transport. Sugarcane is one among the most cultivated crop in the world. Australia alone produced nearly 33.5 million tonnes of cane in 2018 (FAO 2018). These large production of sugarcane lead to an increase in crop residues and agro-wastes from the sugarcane industry. In this study, an investigation regarding the anaerobic co-digestion of crop residues and agro-wastes from sugarcane industry viz, sugarcane trash (SCT) or sugarcane bagasse (SCB) with chicken manure (CM) was investigated in a batch experiment at 37 °C. In spite of various researches conducted till date about co-digestion of lignocellulosic waste with manure, no research data was available regarding the effect of feed ratio on co-digestion of SCT/SCB with CM. This research gap was investigated in this study. In addition to this, steam explosion pre-treatment of SCT/SCB was included to investigate how the pre-treatment influence methane yield among different feed ratios of SCT/SCB with CM. At first, SCT and SCB were subjected to steam explosion pre-treatment (steam impregnation at 130 °C for 5 minutes followed by steam explosion). Later, two sets of biochemical methane potential (BMP) tests were conducted at an Inoculum to Substrate Ratio (ISR) of 2. Co-digestion of untreated and steam exploded SCT or SCB with CM was investigated at feed ratios of 75:25, 50:50 and 25:75 on volatile solids (VS) basis. Assays with 100% untreated and steam exploded SCT or SCB were also included. Chemical analysis revealed that the steam explosion improved the VS content in pre-treated biomass compared with untreated biomass. The increase in VS was 1.6% and 5.7% in SCT and SCB, respectively. On the other hand, a slight reduction in total solids (TS) of nearly 4% and 1% were observed in the case of SCT and SCB, respectively. BMP results showed that the steam explosion had a profound effect on the methane production rates and yields, especially for SCB than SCT. Methane (CH4) yields of 201.8 and 199 ml CH4/gVSadded were obtained during the mono-digestion of untreated SCT and SCB, respectively. The corresponding values for 100% steam-exploded SCT and SCB were 207.5 and 225.6 ml/gVSadded, respectively. In comparison to mono-digestion, the co-digestion of SCB or SCT with CM did not improve the methane yields. Nevertheless, pre-treatment improved the methane production rates and yields of pre-treated biomass than untreated biomass. Among the studied feed ratios, best methane yields of 206.5 ml/gVSadded were obtained when steam-exploded SCT was co-digested with CM at 75:25 ratio. However, methane yields decreased with an increase in the amount of CM added. SCB also showed a similar trend. The best methane yield of 199.5 ml/gVSadded was obtained when steam-exploded SCB was co-digested with CM at 75:25 ratio. Among the tested feed ratios, all co-digestion mixtures except for 75:25 and 50:50 ratios of untreated SCT to CM showed synergistic effects. The best synergistic effect of 18.57% was observed when untreated SCB was co-digested with CM at 25:75 ratio. Kinetic modelling results confirmed that the steam explosion pre-treatment improved the methane production rates and yields by increasing the hydrolysis rate constant values. However, a higher hydrolysis rate constant was noticed for SCT than SCB. The highest hydrolysis rate constant of 0.16 d-1 was achieved at feed ratios of 50:50 and 25:75 of pre-treated SCT:CM. Interestingly, more than 75% of methane in pre-treated assays was produced by Day 11. The study thus suggests that the steam explosion can improve the methane production rates, yields and productivity of SCT and SCB. However, the use of CM as co-substrate did not improve the methane yields when compared to the mono-digestion of SCT or SCB, but a positive synergism was evident in most of the co-digestion feed ratios.