Actual Business Research Articles

Knowledge Creation from the Perspective of the Supply Chain. The Role of ICT

Technological innovations are inclining the world of business to restructure actual business processes at the threshold of the fourth industrial revolution. These circumstances create knowledge-intensive organizational, collective and personal learning environments in which ICT tools play a critical role. This paper investigates knowledge creation patterns inherent in the supply chain of companies that operate in a networked environment in the Székesfehérvár region of Hungary. ICT solutions applied in knowledge creation and collaboration with suppliers and customers in the supply chain were studied in this research. One of the main contributions of the paper is the study of knowledge creation patterns in three dimensions: the Socialization – Externalization – Combination – Internalization (SECI) framework, supply chain processes and ICT solutions, which is a unique approach compared with the frameworks from the relevant literature.

MODEL ERP DAN MANAJEMEN RANTAI PASOK UNTUK KOPERASI; KAJIAN PUSTAKA

ERP system and SCM are considered to be the business performance enhancer regardless the business type. This paper summarizes studies on ERP systems and SCM in cooperative business. The cooperative is a unique model of business, where the owners are also customers, suppliers, as well as operators. There is a little study concerns on ERP, SCM, even operations perspective of cooperative business. If any, the study focuses on technical aspects of technology, a little part of ERP, like the use of application of accouting, the use of marketplace, etc. This paper also proposes a framework of ERP and SCM model for cooperative. The discussion refers to the performance standards of the cooperative set by the Government and combined with ERP systems and business process in general. This model is expected to be a considerable framework to enhance cooperative performance as well as a tool of control of cooperative business. Due to the vary of cooperative type of business, it is suggested that further study observes the actual business process in a cooperative so that ERP system and SCM model can be developed properly.

Editorial Policy

The mission of Issues in Accounting Education is to publish research, commentaries, instructional resources, and book reviews that (1) assist accounting faculty in teaching and (2) address important issues in accounting education. The readership of Issues in Accounting Education is international. While the submission context may relate to a single country, the content should be of interest to and have implications for an international audience.The journal is comprised of the following sections:The Educational Research section consists of topics such as the learning process, curriculum development, professional certification, assessment, career training, employment, and instruction. Also included within this category are studies of student characteristics that affect learning, faculty related issues (e.g., promotion and tenure, ranking of programs), and historical, social, or institutional conditions and trends that affect accounting education. This is the premier section of the journal and consists primarily of empirically derived and statistically analyzed studies. However, qualitative research and replications are both invited and encouraged.Instructional Resources are cases derived from actual or simulated business activities. These cases should be designed for immediate use by accounting faculty and should have three self-contained parts: the case material itself (denoted ‘‘Case''), a section containing implementation guidance and case efficacy information (denoted ‘‘Case Learning Objectives and Implementation Guidance''), and a section containing ‘‘Teaching Notes.'' Each of the three sections should be submitted in a separate file and have its own references and footnotes.The case should be written for a student audience and should clearly describe a scenario and problem. No specific format is required for case presentations as long as it is interesting and appropriate. For example, a case may be presented in first or third person; it may be in paragraph or screenplay format.The case should be preceded by an abstract that describes the content and the learning objectives. The case should be followed by instructions and requirements for completing the case.The second section is directed to the instructor. This section should fully describe the purpose of the case, strategies for using the case in class, and ways the case can be altered to fit particular classroom needs. In addition, this section should describe the intended audience of the case (e. g., graduate tax students) and the approximate in-class and out-of-class time needed to complete the case.Submitted cases must also provide evidence of classroom validation. This evidence need not be derived from rigidly controlled experimental studies. However, it should address matters such as the context in which the case has actually been used; the author's experience using the case; perceived benefits (e.g., from data obtained from students and outside reviewers); implementation costs; and recommendations for its effective employment. Optimally, at least two faculty users should provide experiential feedback.The third section is only available to full-member subscribers to Issues in Accounting Education through the electronic publications system of the American Accounting Association and will not be printed in this journal (see http://aaajournals.org/loi/tnae). This section should include the solutions to the case, including supporting calculations and likely student responses to the case. In addition, this section should include suggested grading rubrics or other assessment material.Authors are encouraged to submit databases, electronic spreadsheet files (and solutions), and presentation software files (such as Microsoft PowerPoint files) that would enhance the case. These files will be included on the subscriber website and will not be available to students.Articles in this section include descriptions and suggestions of how to implement exceptional (or ‘‘best practices'') or innovative learning and evaluation techniques. Examples of this type of article include ‘‘Teaching Cost Management: A Strategic Approach'' (Blocher 2009) and ‘‘Learning to Design and Teach and Accounting Capstone'' (Jervis and Hartley 2005).Supporting materials similar to those provided for cases should be provided as necessary, given the nature of the resource. It is necessary to provide evidence of teaching effectiveness.Commentaries are solicited and unsolicited observations on issues that affect the education of those entering the accounting profession.This section consists of solicited reviews of copyrighted educational material. Unsolicited reviews will not be considered for inclusion. Most reviews will be of current textbooks, but occasionally educational software and educational projects will be reviewed as well.The following guidelines should be followed for submitting manuscripts:The review process consists of the following:

The seat of a commercial company incorporated under Polish law versus cross-border transmission of the company to another EU Member State

In the paper the author makes an attempt at defining and interpreting the notion of the seat of a commercial company. The issue is vital especially when the shareholders of a company decide to transfer its the seat to another country. The doctrine and judicature are not uniform in the way they define the notion of a company’s seat what gives rise to qualification problems with respect to the fact whether the seat is transferred as subject to discretion or maybe the seat of the company is understood as its corporate (business) office where the actual business activity is being conducted, or perhaps it is its registered office. The problem in a direct way impacts the principle of freedom of business activity. The aim of the paper is to develop a uniform standing on when it is possible to proceed with cross-border transmission of a company’s seat. The author conducts linguistic and functional analysis of Polish and European regulations, doctrinal views as well as judicature of Polish courts and the Court of Justice of the European Union (CJEU). The author of the paper suggests that it should be assumed that the seat of a commercial company is, in fact, its registered office, what in consequence will cause fewer problems in the process of its transfer to another country. The paper tries to confirm this assumption through the analysis of relevant domestic and EU regulations, the judicature of Polish courts and of CJEU.

Gestión contable ambiental en empresas manufactureras generadoras de residuos peligrosos

Este artículo presenta los resultados de investigación obtenidos en la implementación del subsistema de gestión contable ambiental en tres empresas manufactureras antioqueñas. Mediante esta prueba se validó la responsabilidad que tienen los empresarios de generar reportes ambientales oportunos y confiables. Asimismo, se evidenció que —además de resultar útiles y provechosos para su uso real en empresas— los instrumentos diseñados funcionaron como un medio pedagógico para la apropiación de estas temáticas por parte de las organizaciones analizadas. Finalmente, el subsistema de gestión contable ambiental propuesto constituye en una herramienta que aporta beneficios frente a determinadas problemáticas del medioambiente.

Identity Construction of Chinese Business English Teachers from the Perspective of ESP Theory

As an interdisciplinary major, Business English has a distinct difference from General English. Therefore, Business English teachers and General English teachers are also very different. However, nowadays, most Business English teachers in most colleges are with the educational background of English Language and Literature. They are facing serious problems of teacher identity construction. As Business English is generally considered to be a branch under English for Specific Purpose (ESP), there is a close connection between Business English and ESP. Therefore, ESP theory can provide a theoretical basis for the development of Business English program and can also provide some guidance for the identity construction of Business English teachers. Based on Needs Analysis and learning-centred approach of ESP theory, combining former researches of this field and observation findings of actual Business English classroom in a university, this article summarizes three identities that Business English teachers should construct: teaching practitioners and researchers, learners, and businesspeople. The study of teacher identity is of great significance to the successful construction of multidimensional teacher identities for Business English teachers and to the realization of their professional development.

Harmonization of Accounting Standards in India

Accounting is the science of communicating the financial information of the business organization in an organized manner. Before communicating the business information it is necessary to record the actual business results in a scientific manner so as to ensure the true and fair view of the transactions. Financial information disclosed with true and fair state will get absolute confidence from various stakeholders. India is also one of the country which is recognized at the global level by initiating IFRS based accounting standards from the year 2016 onwards by government of India with the help of MCA and ICAI and started to mandate these standards for Indian companies in a phased manner. The implementation of this IFRS based Indian Accounting standards i.e. IND AS had created a great opportunity to academicians, regulatory authorities and business houses to carry the research for the advancement of the financial reporting system in India. So the present study is intended to analyse the role of IND AS in harmonizing accounting standards in Indian scenario.

Challenges Addressed by Swedish Third-Party Logistics Providers Conducting Sustainable Logistics Business Cases

The sustainable logistics business case (SLBC) provides underlying argumentation to convince decision makers to approve initiatives within sustainable logistics. Little knowledge exists on how companies conduct SLBCs or the challenges that need to be addressed. The purpose of this paper is to explore how companies conduct SLBCs, to increase the understanding of how perceived challenges can be addressed. Potential challenges were identified in literature on business cases models in general and sustainable logistics business cases. As third-party logistics providers (3PL) are big contributors to emissions and often are responsible for designing logistics setups, they were focused in the empirical study. How SLBC were conducted was investigated based on interviews with managers responsible for conducting SLBCs and the responses triangulated with information derived from actual business cases. Despite the careful selection of 3PLs well ahead within the area, few challenges were perceived by the studied companies. This does not imply that challenges do not exist but can rather be described as a consequence of their pragmatic and inward-looking perspective. Examples of how to address challenges are provided. The compiled list of SLBC challenges provides an overview that was missing in literature.

Strategic Decoupling in Korean Business Groups: Ambiguous Identity as a Strategy in Chaebol Groups

I examine how firms affiliated with Korean business groups utilize decoupling of the stated business area and actual business activities to maintain the economic sustainability of their organizations. In examining the strategic sources of decoupling, I focus on the idiosyncratic nature of Korean business groups, otherwise known as chaebols. I suggest that decoupling of the stated and actual business areas of a chaebol affiliate is affected positively by the number of regulations in the industry, positively by the relative resource endowment of the affiliate within the chaebol, and negatively by the affiliate’s niche overlap with other affiliates. However, the negative effect of niche overlap was moderated by the affiliate’s relative resource endowment.

Host Country’s Non-economic Factors, Local Managers, and Foreign Affiliate Performance

Purpose - This paper examines the effects of host country’s non-economic factors on foreign affiliate’s financial and operational performance. Design/Methodology - Using Korean-owned foreign affiliate-level data, we employ various measures that represent host country’s non-economic factors and examine their effects on foreign affiliate’s performance. We further investigate the effects of local top managers and local middle managers on the impact of country’s non-economic factors on foreign affiliate’s performance. Findings - We find that local top managers are effective in increasing foreign affiliate’s financial performance by dealing with institutional and cultural factors, particularly in high-income countries, while local middle managers are effective in increasing affiliate’s operational performance by responding to the changes in doing business factors, particularly in low-income countries. Originality/value - Considering that most of previous FDI studies focus on examining host country’s economic factors on firm’s FDI decision, our findings suggest that country’s non-economic factors are strongly associated with actual business performance of foreign affiliates.

The classification and comparison of business ratios analysis methods

There are many business ratios analysis methods, which are used for different purposes, and the task of these methods classification remains actual business administration problem at present time. In this paper, we suggest two-dimensional classification for business ratios analysis methods. The first dimension is related to the goal of analysis-who and what for performs the business ratios analysis. Usually different real or possible participants of business process perform business ratios analysis for decision-making. There are four main real participants of the business process-owners, workers, managers, society, and two potential participants-creditors and investors.

An empirical investigation of the relationship between financial measures and corporate social responsibility

<span lang="EN-US">Nowadays, in actual business world, corporate social responsibility (CSR) occupies an important place in doing business all over the world. The public commonly takes CSR as the necessary for businesses to make extra improvements to the well-being of society. De facto, it is difficult to find a specific definition of CSR. The purpose of this study is to carry out research on whether CSR has a significant relationship with organizational financial performance in terms of earnings per share (EPS) and annual return rate of individual stocks (RETURN), with a major target on quoted companies in Taiwan. In this study, we establish a multi-factor regression model to examine corporate value. The Taiwan Economic Journal (TEJ) database is used to explore the relevance. Empirical results show that: (1) Sales growth rate (SGR) has a positive impact on RETURN; (2) CSR and leverage (LEV) have a significantly correlation with EPS; (3) SGR and return on equity (ROE) have a significant relationship with RETURN; (4) CSR and ROE have a significantly correlation with EPS. Consequently, the EPS of the companies that implement CSRs are better than those that do not implement CSRs. However, the results do not indicate that the RETURN of the companies that implement CSRs are better than those that do not implement CSRs.</span>

Product-Service System Business Modelling Methodology Using Morphological Analysis

This study aims to establish a structured business modelling methodology for successful implementation of Product-service system (PSS). The morphological analysis is applied in investigating the possible patterns of the PSS business model. To systematically collect the business model patterns, we have collected a set of predefined building blocks which can be used in business modelling. These building blocks are collected through investigation of actual PSS business model cases. By mixing and matching various building blocks, various innovative business model alternatives can be designed. To demonstrate our morphological chart, real case example of hair dryer company is illustrated. Moreover, we introduce a web-based system, which supports our business model idea generation procedure using morphological chart.

Making Internet of Things Real

The Internet of Things (IoT) is driving the next wave of innovation in both business models and technology. While the IoT revolution, as it is being called, promises to be a major driver of economic activity and many businesses are coming onboard, if it is not approached with both business and technology perspectives together, the desired outcomes may not always be achieved. In this article we take a fresh look at IoT as a business revolution driven by technology. Our key contribution is the definition of business and technology drivers that need to be considered when choices are being made for adoption of IoT in a business. We provide case studies of actual businesses who have successfully transformed themselves into IoT-based businesses, and we provide examples of key business and technology drivers considered by them.

Validating a model for forecasting the project termination phase using existing business cases

Studies on project failure and its subsequent termination phase are scarce; studies that use a quantitative approach are almost nonexistent. This is most likely because organizations usually do not collect data on project failures, are unable to share such data, or a combination of both. The contribution of this article is twofold: to (1) showcase a methodology to validate a model using actual business cases and (2) validate a project termination phase forecast model (PTPFM) using the methodology. The model is validated through four business cases, comparing the results from the model to the decisions made in reality.

Methodological Essay on Commercial Contracts

In this essay, some of the central issues concerning the legal phraseology of commercial contracts in the Geniza are discussed. These issues include not only questions about the text of these contracts themselves and the relationship of commercial contracts to Jewish and Islamic law but also what insights commercial contracts in the Geniza might offer social and economic historians into how both court practice and business were actually conducted in the medieval Islamic Mediterranean. Following this brief discussion are a transcription and a translation of an actual thirteenth-century business agreement.

Profits comparison between alliance mode and non-alliance mode of empty containers repositioning of liner companies

ABSTRACTAlliance and non-alliance modes are the typical decision-making problem of strategy layer. Upper layer decision will have direct impact on the lower two layers: tactical layer and operational layer. Empty container repositioning mechanism must be keep synchronous operation according to the upper two layers. To quantitative analyse the impact of two modes of strategy layer, we have built the optimization models of empty containers repositioning according to the actual business flow. Two simulation cases have been designed to solve the models. The experimental data show that under alliance it can reduce various costs dramatically and improve the profits contrast to the non-alliance. The results validate the proposed standpoint: alliance mode is feasible for different company sizes. All companies in consolidation can obtain win–win. Furthermore, the reduced various costs such as transportation cost also mean lower greenhouse gas emissions, which is importance to keep sustainable development for the earth.

The Effect of Intrapreneurship and Supervisor Trust on Management Performance

Intrapreneurship has recently attracted considerable attention. This study aims to explore how intrapreneurship and trust in a supervisor (also referred throughout as “supervisor trust”) promote management performance so as to expand research on intrapreneurship. The study’s sample set is taken from 288 employees of 38 different companies to statistically verify the hypotheses. Through the SPSS 24 statistical method, the study’s main results were uncovered as follows. First, entrepreneurial education has a positive effect on intrapreneurship. Second, intrapreneurship has a positive effect on management performance. Third, trust in a supervisor has a positive impact on management performance, and the moderating effects of trust in a supervisor are found between intrapreneurship and management performance. The following implications are recognized. Firstly, although research on intrapreneurship has been carried out for more than 30 years, it is still in the stage of systematic theory, and there is room for further research, especially when the cultural background is different, the results may come out differently. Secondly, if the degree of intrapreneurship increases, the management performance will be high. Trust in the supervisor is consistent with this viewpoint, because if subordinates trust in their supervisors, there will be positive business performance and management performance. Therefore, intrapreneurship and trust are very important in the process of achieving performance and play an important role in the actual business. Thirdly, trust in the supervisor plays a moderating role between intrapreneurship and performance, which means that a structural mechanism exists between them. The study’s results indicate that it is necessary to emphasize entrepreneurship at the appropriate level in SMEs, and that it is important to ensure that intrapreneurs receive education and develop trust in their supervisors. In addition, it is obvious that entrepreneurial education leads employees to focus on management performance through intrapreneurship and that a high degree of supervisor trust will have a positive effect on performance. These findings can help companies strengthen their competitiveness and achieve their business targets.

Deconstruction and the Transcultural Uncanny

Deconstruction and the Transcultural Uncanny

THE IMPACT OF HUMAN RESOURSES IN THE DIRECT INVESTEMENTS CASE STUDY THE MUNICIPALITY OF GOSTIVAR

Human resources are the greatest asset of the enterprises, as the whole development is depended on their work and commitment. Every business aims to maximize its profit. The company in order to achieve this, among other things must establish and develop a Human Resources Department. On the other hand, small and medium enterprises can be defined as independent companies who are employing a specified number of employees. The aim of small and medium enterprises should be the revealing of novelties and innovations, employment opportunities, independence in action and competition. The purpose of this scientific paper is to explore and enlighten the role of human resources in the growth of development, increase of investments and prosperity of enterprises in the Municipality of Gostivar. Furthermore, the research has been deepened to search in the professionalism and importance of trainings of employees in the enterprise and their impact on the performance of companies. As professionalism is one of the key factors of career development, this paper highlights how many enterprises in the Municipality of Gostivar have employed professionals, and what are the most common differences between employee’s qualities. First, it will be analyzed the proficient background of working staff in several enterprises in the Municipality of Gostivar and further analyses in this contest will be made whether there is increase in the number of professional employees and what are differences between professional and non-professional staff. Secondly, it will be analyzed the importance of trainings in the targeted enterprises in the Municipality of Gostivar, while it will be presented how many enterprises train and develop their employees and by having this employee’s training what has the impact been on performance of the business and what are the actual business training needs. Thirdly, it will be analyzed what measures have been taken to increase investment in small and medium-sized enterprises, the number of workers when businesses have started to work and where the actual number of employees has been reached up today in these enterprises. Primary and secondary sources will be used for the research of this paper. Secondary data are interlinked with contemporary literature and research that has been done so far on this subject. Primary data are collected through semi-structured questionnaires. A selection sample for the survey is 30 in the Municipality of Gostivar, from which results were achieved for the professionalization and training of Human Resources and their impact on the increase of investments and the development of Enterprises.