Business Background Research Articles

Https://rsisinternational.org/journals/ijriss/articles/underlying-student-learning-theories-as-profiling-to-be-successful-in-family-business/

The study aimed to examine the underlying Learning Theories for students to instil motivation and aspiration to aim as successful entrepreneurs or business owners. Three learning theories are selected to give more understanding to the topic selected which are the Self-Determination Theory (SDT), Social Learning Theory (SLT) and Experiential Learning Theory (ELT). However, there is limited research or study related to the selected learning theories and factors that influence students’ motivation and inspiration to pursue higher education and aspire to become successful entrepreneurs or business owners. Hence, this systematic review article focuses on reviewing past studies and articles related to topics on the family business background and entrepreneurial intention on students’ intention to further higher education studies. Reporting standards for systematic evidence syntheses (ROSES) are used in this study. The articles selected for the purposes of this systematic review is using a database namely Scopus and one supporting database namely Google Scholar published between 2014 and 2023. A total of 40 articles were selected from the database that can be analyzed systematically. From the analysis of these articles, three main themes were developed – 1) Self-Determination Theory: Motivation through three basic needs – autonomy, competence and relatedness; 2) Social Learning Theory: Influencing student with family business to pursue higher education by providing role model, encouraging peer learning and creating a supportive community; 3) Experiential Learning Theory: People learn best through direct experience and reflection. Further observation and analysis of the three main themes have developed a total of 12 subthemes for this research.

The Use of Thread and Fabric in Feminist Zines

The Use of Thread and Fabric in Feminist Zines

Busy CEO and financial statement footnotes readability: evidence from Indonesia

PurposeThis study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia.Design/methodology/approachThis study utilizes a sample period spanning from 2010 to 2018 and employs various statistical tests, including Propensity Score Matching (PSM), Coarsened Exact Matching (CEM) and the Heckman Model, to demonstrate that it can address issues of causality and endogeneity without introducing bias.FindingsAs a result, the findings of this study indicate a statistically significant negative relationship between CEOs with busy schedules and the readability of financial statement footnotes. This suggests that companies led by busy CEOs are more likely to have financial statement footnotes that are easier to read.Research limitations/implicationsThese findings hold significance for clarifying research related to the challenges of contextual analysis in financial statement footnotes, which are distributed by companies on a sentence-by-sentence basis.Practical implicationsThe practical implications of the findings pertain to actionable steps that management can undertake and also offer regulators opportunities to monitor the potential for standard setting.Originality/valueBased on the results presented, the authors are optimistic that the findings will pave the way for broader research on the impact of a busy CEO, encompassing not only financial aspects but also non-financial dimensions. The growing popularity of readability is driven by the proliferation of textual reports that pose challenges in analysis and raise numerous inquiries.

CUDU-Net: Collaborative up-sampling decoder U-Net for leaf vein segmentation

Leaf vein is a common visual pattern in nature which provides potential clues for species identification, health evaluation, and variety selection of plants. However, as a critical step in leaf vein pattern analysis, segmenting vein from leaf image remains unaddressed due to its hierarchical curvilinear structure and busy background. In this study, we for the first time design a deep model which is tailored to address the segmentation of overall leaf vein structure. The proposed deep model, termed Collaborative Up-sampling Decoder U-Net (CUDU-Net), is an improved U-Net structure consisting of a fine-tuned ResNet extractor and a collaborative up-sampling decoder. The ResNet extractor utilizes residual module to explore high-dimensional features that are representative and abstract in the hidden layers of the network. The core of CUDU-Net is the collaborative up-sampling decoder which utilizes the complementarity of the bilinear-interpolation and deconvolution, to enhance the decoding capability of the model. The bilinear-interpolation can recovery key veins while the deconvolution actively learns to supplement more fine-grained features of the tertiary veins. In addition, we embed the strip pooling in the skip-connection to distill the vein-related semantics for performance boosting. Two leaf vein segmentation datasets, termed SoyVein500 and CottVein20, are built for model validation and generalization ability test. The extensive experimental results show that our proposed CUDU-Net outperforms the state-of-the-art methods in both segmentation accuracy and generalization ability.

Determining the willingness to link climate and trade policy

Analysts have long advocated a linkage between international cooperation on climate change and trade measures, such as border tariffs, as a means of enforcing agreements to achieve deeper cooperation. Nevertheless, it has remained difficult to evaluate whether policy makers will allow such linkages and whether linking climate and trade would, in reality, yield beneficial effects to international cooperation. Working with a large sample of climate experts who are highly experienced in climate diplomacy and policy, we elicited how they view the legitimacy and usefulness of linking trade and climate and what factors can explain those views. We find that experts from richer countries, especially Europe, are more likely to see linkage as legitimate and effective. These experts are particularly likely to favor universal border adjustments (UBAs) that apply to all countries to level the economic playing field, rather than trade measures that define an exclusive “club” of countries making extra efforts to cut emissions while punishing non-club members. This finding reveals tensions between a shift in academic thinking about the value of club-based strategies—including clubs that use border measures for enforcement—and what climate policy experts see as valuable. European experts are particularly likely to favor UBAs and they are also least likely to see risks in implementing trade measures. In general, countries with high quality national institutions see lower risks in using trade measures to enforce greater cooperation on climate change. A particularly robust finding is that experts who perceive their home country’s emissions reduction pledge as ambitious are more likely to see risks from using trade measures. While these are the countries that could benefit the most from using trade measures, they are also the countries that are offering the most under the existing Paris Agreement. Experts seem to be increasingly aware of the dissonance between the voluntarism of the Paris Agreement and growing political pressures to apply trade measures. We also find the attributes of experts, such as training and career experience, can affect their assessments. In some models, experts with economic or business backgrounds are more likely to favor trade measures while those with careers in natural science, diplomacy, and national government are less sanguine. Our results suggest that diverging views on the need for trade-based enforcement are robust, associated with important attributes of countries such as their commitments, and likely to persist—suggesting that policy strategies favoring the use of trade measures must pay close attention to the conditions that will determine where and how trade measures can be implemented. Experts from many countries that are the biggest supporters of the Paris approach to climate cooperation also doubt the legitimacy of trade measures.

The Opportunities and Challenges to the Research and Innovation Cooperation of the Infrastructure Cluster of Indonesia's State-Owned Enterprise (SEO)

As directed by the Ministry of State-Owned Enterprises (MSOE) regarding Learning, Research & Innovation Transformation, a forum called the BUMN Center of Excellence (BCE) was formed which aims to encourage autonomous and collaborative Learning & Research Institute (LRI) to create, synergize, and multiplying excellence in SOEs. The conceptual framework of this research begins by looking at the business background of each BUMN that is included in this infrastructure cluster. By looking at their business background, we can find out how big the size of the organization is and the focus they put into carrying out their business processes. After that, we can also see the commitment of company management to carry out a joint research program at I2RI. This can be seen from the documents available at each company, to what extent they consider this research collaboration important. Then we look at the research schemes carried out in each company as well as look at the funding process, so that later we can see the progress of the research achievements, whether they are running smoothly and completely, thereby supporting existing business processes or business development. Keywords: Research, Innovation, Collaboration, Opportunity, Challenge

The role of social start-ups in entrepreneurial behaviour: the search for efficiency

PurposeIn a world where sustainability is a major aim at all socioeconomic levels, social entrepreneurship plays an important role in achieving the goals that have been set. The purpose of this study is to broaden the knowledge of social start-ups, social incubators and founding teams, highlighting the value of each one. The aim is to use quantitative analysis to determine the possible link between social incubators and social start-up success and identify the founding team profile of social start-ups from each sector according to a sector-based ranking.Design/methodology/approachBootstrap data envelopment analysis (DEA) was used to calculate the efficiency of social incubators and social start-ups and thus quantify the impact, in terms of increased efficiency, of social incubators on social start-ups. Then, using cross-efficiency methodology, a synthetic index was used to analyse the founding team profile of social start-ups. The study is based on primary data from a survey of Spanish social incubators and social start-ups.FindingsThe study provides strong quantitative evidence of the positive effect of social incubators on the development of social start-ups. The size of this effect exceeds the know-how of start-ups. In terms of efficiency gains, this research quantifies the impact of social incubators on this entrepreneurial ecosystem. This impact exceeds 35%. The study also shows that the strongest social start-ups are in the food and information and communication technology (ICT) sectors. The founding teams in these cases have a strong business background, have a high educational level, receive subsidies and express a desire to retain control of the company.Originality/valueThere is an extensive literature dedicated to the analysis of the behaviour and characteristics of traditional incubators, accelerators and start-ups. However, despite the recent rise of social entrepreneurship, studies of social incubators and social start-ups remain scarce. This study provides two novel findings. (1) It shows the importance of creating a social start-up in a context where it receives support throughout all its development stages, providing quantitative insight into the contribution of social incubators and social start-ups. (2) It reveals the profile of founding teams in the highest-ranked business sectors.

Current Assistive Devices Usage and Recommendations for a Future Artificial Vision Prosthesis among Patients with Severe Visual Impairment Due to Inherited Retinal Diseases.

Patients with inherited retinal diseases (IRDs) utilize various adaptive techniques and devices designed to assist them with activities of daily living (ADLs). The purpose of this study was to assess the assistive devices used by patients with IRDs, the difficulties they face despite these devices, and their recommendations for a future visual prosthesis. In collaboration with blind patients, an online survey was developed and administered to adults with IRDs and visual acuities of 20/400 to no light perception in the better-seeing eye. We analyzed data from 121 survey respondents (aged 18 to >80 years). Five respondents were Argus II prosthesis recipients. The most commonly used aids were cellular phones/tablets for reading (63.6%) as well as a sighted guide (75.0%) and a cane (71.4%) for mobility. Despite current assistive devices, participants reported continued difficulty with ADLs. Improved navigation, reading, and facial recognition were ranked the most desirable features for future visual prostheses. Argus II recipients suggested technology with improved ability to recognize objects and obstacles, detect movement, and cut out busy backgrounds. These insights are valuable in shaping the design of future prosthetic devices tailored to the needs of IRD patients.

Research on Reform of Teaching Content of Supply Chain Management Course in Application-oriented Universities

New business format and model put forward new requirements for post competence of business talents. Under the new business background, aiming at reform of teaching content of supply chain management course in application-oriented universities, Crawler Technology is used to obtain job responsibility data of current actual enterprise recruitment. Through Text Mining Technology such as high-frequency word analysis and semantic network analysis, the focus of actual job responsibilities and abilities is deeply explored, so as to clarify the focus of current supply chain management course teaching content and put forward corresponding teaching reform suggestions. The research results show that suppliers, logistics, planning and inventory and others are the main concerns of the current job responsibilities. It is suggested that the teaching content of supply chain management course should be designed from supplier and procurement management, supply chain logistics planning and scheme design, demand and inventory optimization, demand and production planning management, product cost and quality control, supply chain system coordination and optimization, and supply chain strategy and operation.

From film to philanthropy

From film to philanthropy

Analysis of Factors Influencing the Preparation of Financial Statements on Micro, Small and Medium Enterprises in Pangkalpinang City

Some UMKM actors routinely prepare correct financial reports based on applicable accounting standards, for various reasons including the long-standing business activities, company assets, marketing areas, customers, fairly high asset turnover, and already have human resources or employees who know how to prepare financial reports in accordance with SAK. The type of research that the author uses is a type of qualitative research - empirical. The results of the study show that the factors that influence the preparation of financial reports for UMKM businesses in the city of Pangkalpinang include the provision of information and socialization, educational background, educational level and length of business is one of the factors that influence the process of preparing financial reports.

Using Simulation in International Business Correspondence Courses for China’s English-Major Undergraduates

This study reports an investigative study with 55 English-major participants in a Chinese university about using simulation in business English correspondence teaching. The study found that participants had strong needs in practical skills development and learning business English correspondence writing. The simulation approach was perceived to be effective and had positive learning outcomes in business communication skills development, motivation, confidence and vocabulary growth, business and language knowledge improvement, and more understanding about the business practice. The constraint factors in simulation included lack of business knowledge and vocabulary, ineffective group cooperation, and lack of understanding about the real-world business background.

Who Governs American Nonprofit Private Universities? An Analysis of Board Composition

Private universities’ governing board members, commonly described as “the guardians of universities'', play a vital role in directing and connecting the universities with external organizations. However, despite their important roles, we know very little about who are board members. Hence, this study seeks to bridge that knowledge gap by examining the governing board’s demographics, more specifically their social backgrounds, professional affiliations, managerial positions, and political involvement. Fifteen US non-profit private universities with the largest philanthropic donations are selected for this study. In addition to the gender inequality in board representation, our main finding is that people with business backgrounds are pre-dominant in non-profit university boards. This provides empirical evidence for the much-discussed affinity between higher education and businesses, and thus urges scholars, policymakers as well as the public in general to rethink the role of higher education.

Entrepreneurial Intention of Business Students Inside Pokhara Valley

Entrepreneurship creates a significant opportunity for individuals to achieve financial independence and benefit the economy by contributing to job creation, innovation, and economic growth. Most universities offer courses and programs in entrepreneurship. However, there is little understanding of the factors that affect students’ intentions of becoming entrepreneurs and the role of their family business background on students’ entrepreneurial attitudes and intentions. Thus, the objective of this study is to analyze entrepreneurial intention among both undergraduates and graduate students of business in Pokhara Valley. The sample size of the study is 150 has been taken as a purposive sampling technique. Along with that, questionnaires have been distributed to the business students of Pokhara. This study applied descriptive and analytical research design, which uses a quantitative method to meet the objective. The data analysis found that respondents are highly interested in entrepreneurship as a career and they prefer to become entrepreneurs most rather than going abroad or do a job. From the analysis of the study, the dependent variable entrepreneurial Intention has a significant relationship with independent variables personal attitude and interest and relational support whereas; it doesn’t have any significant relationship with structural support, entrepreneurship education, and family occupation. Therefore, through the data analysis concerning entrepreneurship, the results have many implications. First, since business students are persuaded towards entrepreneurship as a career, they should be given tremendous opportunities and environment. Second, entrepreneurship education should be improved with additional training to fulfil the intention of entrepreneurship. Thus, this study has tried to present the real scenario of the entrepreneurial intention of business students in Pokhara.

Behavior of Political Elite Taxpayers and Political Connections to Tax Obligations during the COVID-9 Pandemic

This research focuses on the behavior of political elite taxpayers and their political connections during the COVID-19 pandemic. The research object is the political elite, entrepreneurs, and entrepreneurs who have connections with the political elite in Balikpapan. Using Husserl's transdental phenomenological study to gain an in-depth understanding of the behavior and meaning of tax with tax subjects using the terms "politically elite taxpayers" and "politically connected taxpayers", as a form of perspective on the other side of exploring taxpayer behavior and the meaning of tax by adding a subject to new research other than what has been done by previous researchers (e.g., WP-OP, WP-UMKM, WP-UMK). Meanwhile, it is known that 22 of the 45 political elites in the Balikpapan city legislature have business backgrounds. Even though he later left the management of the company, unless he was still registered as a director for a certain reason along with his existing political connections, it left questions about his independence from his duties as a legislative political elite and his partiality for his business or for his group. Rent-seeking opportunities, budgeting for people's welfare projects, and the distribution of donations for handling COVID-19 are things that they see for themselves to explore compliance, the meaning of taxes, and their behavior in light of the policies that they set in their company. Tax-related policies, this research only focuses on the cost of COVID-19 donations due to indications of large tax aggressiveness and indications of the legitimacy of companies and themselves as political elites with political connections. As a result of the research, based on the reduction of deep meaning found in information from informants, there is suspicion of other political elites prioritizing personal or group interests in project planning and implementation. Political elite taxpayer informants and politically connected taxpayers chose not to follow the rules for implementing the distribution of COVID-19 assistance and chose not to take existing tax facilities to reduce the company's tax burden on humanitarian grounds, and it was difficult to prepare data according to tax rules.

Penghindaran Pajak, Karakteristik Dewan Komisaris dan Cost Stickiness

This study aims to examine the relationship between tax avoidance and cost stickiness. This study also tests whether the relationship between tax avoidance and cost stickiness varies with the characteristics of the board of commissioners. The characteristics of the board of commissioners used are the size of the board of commissioners and the educational background of the board of commissioners. The study was conducted on listed firms on Indonesia Stock Exchange for the period 2013-2017. The results showed that there was a positive relationship between tax avoidance and cost stickiness. This study did not find enough evidence that the relationship between tax avoidance and stickiness costs was more positive in firms with a small size of the board of commissioners compared to large ones. Firms with a small size of board of commissioners indeed show anti-sticky costs and tax avoidance is not related to cost stickiness, but firms with a large board of commissioners show that there is a positive relationship between tax avoidance and cost stickiness. This study also found that in groups with small proportions of economic education / business background of board members there was a positive relationship between tax avoidance and cost stickiness, whereas in large groups there was no cost stickiness and found no relationship between tax avoidance and cost stickiness.

Antecedent of Family Business and Demography on Business Intention towards Start-Up Group

There have been many research and studies conducted in order to find out the business intention of a start-up business, including possible factors that can influence the decision in doing business. Nowadays, most of higher education institutions, not only business schools but also other higher institution, promote entrepreneurship as a compulsory course in order to encourage students to start their business. Students, as a start-up business group, become objects of the study regarding start-up business and variable concerned. They serve as a factor that need to be carefully included in designing appropriate business-based learning curriculum. Accordingly, this study aims to find out whether family business and demography of students significantly affect their business intention. This study used qualitative approach and two-ways Anova to test the determinants. The results showed that both determinants, demographic factors (rural and urban) and family business background do not significantly affect the business intention of students in starting up their business.

The Application of Immersive Teaching in Human Resource Development and Training Courses Under the Background of the New Business

In order to meet the needs of the development of the digital economy, on the basis of the traditional business department, a new business department has been formed to train interdisciplinary and compound talents in an industry-oriented manner. By discussing the characteristics of new business subjects, immersive teaching is applied to human resource development and training courses, and a group of talents with cross-border compounding of knowledge and skills and cross-integration of various thinking are cultivated.

Research on the construction of introductory courses group for financial majors under the background of new business

“New Business” is a new Economic and Management Education concept under the new liberal arts. The Ministry of Education's “Declaration on the Construction of New Liberal Arts” pointed out that one of the starting points to promote the construction of new liberal arts is to improve the quality of the courses. Course construction is the foundation of the construction of majors. It is important to strengthen the construction of the professional introductory courses group in combination with the current conditions and practice of the financial majors of Canvard College. Based on this, this paper raises some problems in constructing introductory courses group and proposes innovative initiatives for designing concepts, frameworks and models as ideological and political construction of curriculum, optimization of teaching contents, reform of teaching mode, reform of teaching methods and reform of teaching appraisals.

Research on cultivating innovative ability of MBA students under the background of new business

Research on cultivating innovative ability of MBA students under the background of new business