Interest Of Companies Research Articles

How can we do authentic co-construction with autistic secondary pupils?

Purpose of the research: Co-constructed digital storytelling methods have the potential to provide authentic children’s perspectives for planning health and education support. The Our Stories project investigated how this method can be applied with autistic children and young people (CYP). A year-long sub-project supported four autistic CYP in a mainstream secondary school in the UK to create short videos illustrating how they manage their sensory and emotional experiences during the school day. The CYP were supported by a member of the Special Educational Needs and Disabilities team, a specialist autism teacher, a researcher, and filmmakers from a disability-led community interest company. This paper reflects on how we can authentically co-construct digital stories with autistic secondary pupils. Major findings: We identified two broad messages for genuinely participatory research. The first was how the structure of sessions changed, from an initial assumption of imposing structure to achieve the research aims to the negotiation of a messy, more fluid means of working to suit the CYP’s needs and wishes. Second was a change in the intended purpose of the stories, from a product to support reflection and understanding about emotional regulation, to each CYP’s own unfolding of purpose. Conclusion: We draw out general implications for co-construction in participatory research in terms of awareness of how to work with power relations in ways that keep the young person at the centre of analysis, and which recognise the need for space for CYP to construct their own meanings.

The pursuit of ‘good’ Internet policy

AbstractAs our digital society continues to advance, an increasingly diverse array of scholars, policymakers, civic interest groups, companies and regulatory bodies from around the world are seeking to have an increased say in its governance. This diversity makes the challenge of achieving ‘good’ Internet policy more complex and contested. Of course, the notion of 'good Internet policy' raises several important questions: What defines a good Internet policy? Who is it intended for? How can it be achieved and evaluated? Why is it worth pursuing? The papers in this collection explore a number of issues relevant to this pursuit. They include research into deploying digital systems to increase participation in democratic elections and other e‐governance initiatives, navigating the intersection of local norms and global rules, addressing algorithmic discrimination, confronting the role of conspiracy theories in democratic processes, defining responsibility in content moderation, balancing legal certainty with operational flexibility in platform governance and the potential for data justice in AI governance.

Impact of Accounting Information Systems of Cash Executions on Internal Controls of Company

The study investigates how the accounting information system of cash expenditure affects the internal controls of the company. Cash expenditure, which is vital to business operations, is managed by accounting information systems (AIS). It is expected that effective use of AIS will improve the accuracy of transaction recording, reduce errors, and prevent fraud. The study uses a quantitative method by sending questionnaires to various that have implemented cash expenditure. The results show that there is a significant correlation between how well AIS manages cash expenditure and how well the company's internal controls. Good AIS implementation ensures that all transactions are properly recorded, authorizations are carried out according to procedures, and authorities can only access financial information. In addition, an integrated AIS offers audit trails that facilitate the tracking and verification of transactions by both internal and external auditors. These findings suggest that the use of effective cash expenditure can strengthen internal control mechanisms, improve financial integrity, and give confidence to stakeholders of the company's interests.

Suddenly 50: the aging workforce and its relationship with the company

Purpose This paper aims to discuss the findings of a study to identify the characteristics of organizations that implement policies and practices to attract and retain older workers. Design/methodology/approach This exploratory and descriptive research adopts a quantitative approach. The data analyzed were gathered from the database compiled during the 2020 edition of the “FIA – Employee Experience” survey. Notably, it identified the top 100 companies prioritizing investment in human resources policies and practices, awarding the “Amazing Places to Work” prize to those demonstrating the highest indices. Findings The findings highlight the proactive stance of both national and multinational companies, typically falling within the medium to large size category, in implementing strategies to attract and retain an aging workforce. These companies predominantly employ individuals with high school education and undertake affirmative action, targeting at least four other minority groups alongside older workers. Practical implications The insights provided in this article regarding the strategies and initiatives implemented to attract and retain older workers can empower other interested companies to enhance their preparedness in addressing the demographic shift toward an aging Brazilian workforce. Originality/value The analysis of the findings contributes to advancing understanding of the relationship between organizations and older workers, an area that remains underexplored in Brazil and worldwide. Furthermore, it furnishes insights into the specific policies and practices adopted by these organizations, equipping interested companies with knowledge to address the challenge of adapting to Brazil’s aging workforce.

Analisis Penyusunan Dan Penyajian Laporan Keuangan Berdasarkan Sak-Etap (Studi Kasus Di Perumdam Tirta Pandalungan Jember)

The research results show that Perumdam Tirta Pandalungan Jember has implemented SAK ETAP in the preparation and presentation of their financial reports. The transaction recording process starts from recording in the general journal based on valid transaction evidence. Each transaction is then posted to the general ledger. The final results of the ledger are summarized in a work sheet, which is then used as the basis for preparing financial reports. Consistent application of SAK ETAP helps ensure that a company's financial reports are prepared in a structured and orderly manner, which in turn supports better and sustainable management decision making. The financial report of Perumdam Tirta Pandalungan Jember for the 2022 financial year has met the provisions stipulated by SAK ETAP. The report includes five main components: balance sheet, income statement, change in equity report, cash flow statement, and Notes to Financial Statements (CALK). The preparation and presentation of these financial reports is carried out in accordance with applicable accounting standards, ensuring that the information presented is relevant, transparent and reliable. This is important not only for the company's internal interests but also for external stakeholders who need accurate information for evaluating company performance and investment decisions. Compliance with SAK ETAP also shows the company's commitment to maintaining transparency and accountability in its financial reporting.

The Influence of Employer Branding on Intention to Apply at PT X in Tangerang Selatan: Study on @Rekrutmensks Instagram Account Followers

This research aims to analyze the influence of employer branding on intention to apply at PT X. This influence is measured through employee and prospective employee perceptions of the company's image as an attractive place to work. The research method used was a survey with a questionnaire as a data collection instrument. Respondents consisted of the audience of PT X is employer branding Instagram account called @kerjamensks. The research results show that employer branding has a positive effect on intention to apply, where positive perceptions of the company's image increase prospective employees' interest in applying for jobs. These findings have the implication that a company's efforts to build a positive image as a workplace can influence prospective employees' decisions to join the company. Therefore, companies are advised to continue to improve their employer branding strategies in order to attract and retain quality human resources.

The Impact of Institutional and Managerial Ownership, Dividend Policy, and Company Size on the Financial Performance and Their Consequences for Firm Valuation

Objectives: The objective of this study is guided by agency theory, which seeks to reduce conflicts of interest between business owners and agents. Institutional ownership, management ownership, and dividend payout ratio are regarded as the primary determinants of a company's financial success, as measured by Return on Equity (ROE). Finally, financial performance can affect firm value, as measured by Price to Book Value (PBV).Methodology: The research population consists of manufacturing sector enterprises that registered with the BEI between 2017 and 2021. The analysis approach utilized is Moderated Regression Analysis (MRA), which is a multivariate linear regression model with interaction (multiplication of more than one independent variable). Finding: H1 and H2 are rejected as the computed t is less than the t table and the sig value exceeds α 0.05. H3 and H4 are valid since the projected t value surpasses the t table and the sign value is less than 0.05. H5 is also regarded as an MRA, despite its negative consequences.Conclusion: Institutional ownership and managerial ownership do not affect financial performance or return on equity. Meanwhile, the dividend payout ratio has a favorable and large impact on financial performance. This shows that if the choice of dividend policy is of good quality and in line with the company's interests, it will have a beneficial influence on financial success. ROE has a positive and significant effect on company value/price book value (PBV). Meanwhile, company size (M) has a significant moderating value but the effect is negative. This means that variable M has a negative moderating influence on the effect of ROE on PBV.

Sire: An interoperability engine for prototyping algorithms and exchanging information between molecular simulation programs.

Sire is a Python/C++ library that is used both to prototype new algorithms and as an interoperability engine for exchanging information between molecular simulation programs. It provides a collection of file parsers and information converters that together make it easier to combine and leverage the functionality of many other programs and libraries. This empowers researchers to use sire to write a single script that can, for example, load a molecule from a PDBx/mmCIF file via Gemmi, perform SMARTS searches via RDKit, parameterize molecules using BioSimSpace, run GPU-accelerated molecular dynamics via OpenMM, and then display the resulting dynamics trajectory in a NGLView Jupyter notebook 3D molecular viewer. This functionality is built on by BioSimSpace, which uses sire's molecular information engine to interconvert with programs such as GROMACS, NAMD, Amber, and AmberTools for automated molecular parameterization and the running of molecular dynamics, metadynamics, and alchemical free energy workflows. Sire comes complete with a powerful molecular information search engine, plus trajectory loading and editing, analysis, and energy evaluation engines. This, when combined with an in-built computer algebra system, gives substantial flexibility to researchers to load, search for, edit, and combine molecular information from multiple sources and use that to drive novel algorithms by combining functionality from other programs. Sire is open source (GPL3) and is available via conda and at a free Jupyter notebook server at https://try.openbiosim.org. Sire is supported by the not-for-profit OpenBioSim community interest company.

Dietary habits and self-reported health outcomes in a cross-sectional survey of health-conscious adults eating a plant-based diet.

Given the growing popularity of plant-based diets, this study investigated the dietary habits and self-reported health outcomes of health-conscious adults consuming plant-based diets. A cross-sectional online survey (n = 315) was distributed to members of Plant-Based Health Professionals UK, a community interest company. Dietary intake was assessed through a food frequency questionnaire. Data were summarised descriptively. Dietary habits among respondents following a whole food plant-based (WFPB) and vegan diet were compared using hypothesis tests. Respondents reported following a WFPB (61%), vegan (28%) and semi plant-based (11%) diet. Median time on current dietary pattern was 5 years. Daily or more frequent consumption was reported for the following foods: fruits 77%, berries 51%, green vegetables 48%, cruciferous vegetables 45%, other vegetables 64%, beans/legumes 41%, whole grains 62%, nuts and all seeds 63%. Consumption of ultra-processed foods and plant-based meat alternatives was low. About 93% of those on a WFPB or vegan diet supplemented with vitamin B12 and 61% with vitamin D. The median body mass index was 22.4 kg/m2. Fifty per cent of participants reported weight loss after adopting a plant-based diet, with a median loss of 6.4 kg. Thirty-five per cent reported reversing or improving an underlying health condition, and 15% were able to stop or reduce prescribed medication use as a result of dietary changes. This study suggests that a well-planned plant-based diet is achievable and sustainable in a community setting and can be associated with health benefits. How to best encourage such sustainable diets among the broad population requires further research.

Directors’ exposure and social enterprise performance: does entrepreneurial mindset and financial resource availability matter?

PurposeBuilding on insights from the upper echelons theory and resource-based view (RBV), this study explains how directors’ exposure influences social enterprise performance through the mediating effect of entrepreneurial mindset, and the contingent role of financial resource availability.Design/methodology/approachThe study follows a quantitative approach. Data were gathered from a survey of 168 social enterprises (i.e. Community Interest Companies (CICs)) in the United Kingdom (UK), and covariance-based structural equation modelling (CB-SEM) was used to test the hypotheses.FindingsThe results show that directors’ exposure positively relates to social enterprise performance, and that the relationship is mediated by entrepreneurial mindset. Additionally, the findings reveal that financial resource availability moderates the indirect path between directors’ exposure and social enterprise performance such that the effect is more pronounced at high levels of financial resource availability.Originality/valueThis study is a pioneering attempt to uncover the linkage between directors’ exposure and social enterprise performance. Unlike past research, the study integrates the upper echelons theory and RBV to extend social enterprise research within the social entrepreneurship domain and provide important practical value for social enterprise practitioners.

The Role of Internal Audit In Financial Risk Management

This study delves into the role of internal audit teams in managing financial risks within companies, focusing on their contribution to organizational resilience. Through careful analysis, the research explores how these teams identify and address financial risks, offering insights into how they safeguard a company's assets and interests. The findings underscore the critical role internal audit practices play in recognizing and mitigating financial risks, providing clear assessments and recommendations to bolster organizational resilience.

“PUBLIC INTEREST CORPORATION” A PROPOSED LEGAL FRAMEWORK FOR A SOCIAL ENTREPRENEURSHIP ENTITY IN MALAYSIA

Social entrepreneurship is one of the mechanisms to overcome social or community’s economic issues. In the United Kingdom, an interesting business entity known as community interest company (CIC) was introduced in 2005 to inculcate and promote social entrepreneurship among the people. CIC was introduced to address lack of vehicle to carry out non-charitable social enterprises. In CIC, the company’s assets are “locked” and could only be used for its social objectives.
 In Malaysia the community is generally family-knit and close-community. As such, having a business entity which is established for the purpose of the community interest would be a good and appropriate alternative business vehicle. This paper discuss the possibility of introducing a new “Public Interest Corporation (PIC)” in Malaysia which could be used to carry out business activities to gain profit but with a clear objective that profits of the business shall be used for the public interest. Discussion of this paper made special reference to the UK CIC as the model for the PIC. Research methodology adopted in this paper are statutory and doctrinal analysis.

ANALISIS MANAJEMEN RESIKO TEKNOLOGI INFORMASI DAN PEMETAAN MATURITY LEVEL MENGGUNAKAN FRAMEWORK COBIT 4.1 (Studi Kasus: PT. CAHAYA BINTANG)

Due to the rapid development of information technology now, every business must always adapt and take advantage of the latest information technology. The use of information technology provides solutions and benefits for companies in operational, business and financial problems. Information technology certainly needs a kind of framework that makes it easier for companies to map the risks that might occur and in what way the company determines the strategy used so that these risks can be resolved. However, the use of information technology has a significant risk of failure and requires a relatively high investment cost. Such businesses require consistent management of information technology applications. Companies that want to know what risks will arise when implementing information technology really need risk management. To prove that information technology resources are aligned with business processes, carry out risk assessments, manage risks perfectly, carry out maturity level processes, and make recommendations in order to achieve targets that are comparable to company goals, the COBIT 4.1 framework is the framework that best suits the company's interests. The method used for this research consists of several stages, namely, literature study, information gathering, objective setting, risk identification, risk assessment, risk response, risk monitoring, maturity level determination, and making recommendations.

Indikasi Kegagalan Pembangunan Berkelanjutan dari Implementasi Program CSR

The presence of multinational companies entering Indonesia has both positive and negative impacts on the communities around the company. The positive impacts that arise include the emergence of new jobs, new economic growth. The negative impacts that arise include environmental damage, pockets of poverty, crime and others. Efforts made by the company to reduce the negative impacts resulting from company activities through CSR programs. The CSR program run by the company adheres to a sustainable development approach where the company's activities do not interfere with the continuity of life for the next generation. A popular approach is the triple bottom line, namely a balance between people, planet and profit. In reality, the activities carried out through the CSR program have not had a positive impact on society, in fact there are still many negative impacts. This article attempts to examine why the implementation of CSR carried out by companies has not been able to provide positive results to society, especially in sustainable development efforts, what factors are behind sustainable development not being realized. The research method usesSystematic Literature Review (SLR). The results and discussion are that the existence of multinational companies in Indonesia in processing natural resource wealth does have big implications. The CSR concept that is developing with the idea of ​​sustainable development is a breath of fresh air in the development of this nation. But in reality, the CSR program that was implemented then fell short of expectations. The sustainable development campaign promoted by the company in the form of CSR is still limited to perpetuating the company's interests. The idea of ​​strong capitalism by multinational companies must be controlled by this country, especially the role of government and civil society.

Analysis of New Media Marketing Strategies in the Fast Fashion Industry

New media marketing has become a new strategy for business marketing today, and this fast-paced marketing approach is gradually taking over the marketing market. The emergence of social media began as a simple way to create social interaction for people to share their daily lives and interests, but today, social media has a much wider range of uses. Many of the features created by the new media provide more channels for a wide variety of industries to advertise than traditional media, from simple posting of text and images, commenting and sharing of articles, to short videos and live streaming. These various functions have helped businesses provide consumers with more detailed information about their products, as well as wider dissemination, not only from the businesses, but also from the dialogue between consumers, also known as word-of-mouth marketing. On the other side, the fast fashion industry has been helped by new media promotion to help it run fast and keep up to date with new products and promotions. However, there are many disadvantages of new media marketing, if the company does not use it wisely, there is a certain probability that it will affect the company's image and interests, after all, in the age of the Internet, anything can be fermented quickly. Finally, when brands use new media marketing, they need to choose the appropriate promotion channels, as well as optimise the promotion content.

Implementation of the Energy Justice Concept in Strategies and Projects of Foreign Energy Companies

Introduction. The given article examines the challenges of ensuring energy justice in business models of energy companies. It identifies ways in which organizations and businesses providing energy services locally, regionally and internationally can successfully integrate social justice values into business strategies, ensuring that their operations are aligned with the principles of equitable provision of energy services.Materials and methods. Materials used for the given research include foreign and Russian studies on energy justice issues, statistical data and news sources from the world media. The methodological basis consists of such scientific methods as qualitative and quantitative analysis, synthesis, comparative research and statistical analysis.Results of the study. Analysis of the activities of foreign energy companies suggests that energy justice is a highly effective “tool” not only from the point of view of conceptualizing the theoretical idea of an energy just world and effectively analyzing a wide range of energy-related issues, but can also be considered as a valuable contribution to the actual process of developing energy policy and a framework for assessing the sustainability of energy-related projects and initiatives. The concept of a public interest company based on the principles of energy and social justice can be defined as a set of guidelines aimed at transforming existing business practices to ensure that these practices are consistent with the principles of energy justice.Discussion and conclusions. The given re­search revealed that the degree of adherence to energy justice principles determines whether certain business practices or specific projects are consistent with its paradigm. At the same time, as evidenced by available scientific research on this issue, commercial activity and the creation of social and environmental values are not internally contradictory concepts. On the contrary, energy justice guidelines and aspects can be successfully integrated into various business models at local, subnational, regional and global levels.

The Effect of Liquidity, Leverage and Company Size on Company Value with Corporate Social Responsibility as a Mediating Variable

This research aims to analyze the influence of liquidity, leverage and company size on company value with corporate social responsibility as a mediating variable. The liquidity variable is proxied by current ratio, the leverage variable is proxied by debt to equity ratio, the company size variable is proxied by the Natural Log of assets, the company value variable is proxied using Tobin's Q while the corporate social responsibility (CSR) uses assessment aspects from Global Reporting Initiatives (GRI) using 78 items. This type of research is quantitative research with a purposive sampling method with 148 samples from 64 mining and agricultural sub sector companies listed on the Indonesia Stock Exchange. This subsector was chosen because this subsector is closely related to the surrounding environment. The analytical method used is mediation regression analysis using the program, SmartPLS. The results of the hypothesis testing analysis show that liquidity, leverage and company size do not influence company value with CSR as a mediating variable. Testing the mediation effect also shows that the CSR variable is unable to mediate the relationship between liquidity, leverage and company size and company value. This means that the profits earned by the company are mostly used for the company's internal interests. The company also carries out CSR as a form track of social responsibility towards the environment which is not affected by the company's finances.

Quantitative Models for Supply Chain Risk Analysis in Water Tank Manufacturing: A Case Study of a Factory in Aba, Nigeria

Quantitative models for supply chain risk analysis of water tank manufacturing company factory Aba, Abia state has been studied. Aba being one of the biggest cities known for commercial activities in southern part of Nigeria, couple the weight of weight and area of a water tank, has made the supply mechanism of the product costly. This study delves into the complexities of supply chain management, aiming to identify risk assessment models, vulnerabilities, propose optimal scenarios, and recommend enhanced risk management strategies. Risk factors identification, route time estimation, critical path analysis, cost-related risk assessment, comparison of logistic choices, and decision tree and mitigation were used to instigate and determine the best path for the supply flow of the system and save cost. From the results obtained, the analysis reveals that PATH 6 is the most time-efficient route, with the critical path identified as 62 hours, furthermore, two transportation/logistic choices were compared, with the second choice considered more cost-effective (N6.6m) than the first (N6.9m), the developed decision tree model, explores vulnerabilities in the supply chain and proposes mitigation strategies. This research has suggested some applicable guides to optimize supply chain managements, which includes partnering with distributors, leasing warehouses, or collaborating with retailers, with each decision weighed against various factors and costs to align with the company's best interests. The study underscores the importance of considering every component of the supply chain during decision-making to effectively mitigate risks.

ОБЛІК І ВНУТРІШНІЙ КОНТРОЛЬ ЗОБОВ’ЯЗАНЬ ПІДПРИЄМСТВА ЗА РОЗРАХУНКАМИ З КОНТРАГЕНТАМИ

Accounting for a company's obligations in settlements with counterparties is an important and complex part of accounting that affects the company's material interests. This area of accounting is mandatory for any company and requires great attention and accuracy to ensure timely settlements. The article concludes that inventorying a company's obligations in settlements with counterparties is an effective tool that can be used in various cases depending on the circumstances and purpose of the operation. Additionally, inventorying is an effective tool for verifying the accuracy of debt accounting with suppliers and determining the actual state of settlements. It can also be a useful tool for reconciling debts with suppliers and reducing potential misunderstandings or conflicts. During inventorying, opportunities for cost optimization and negotiations with suppliers to reduce costs or revise payment terms can be identified. Furthermore, inventorying can be used as a basis for discussing new delivery terms or expanding credit lines with suppliers if the company plans to negotiate. It is also a useful tool for identifying overdue payments and developing strategies to reduce them. Digitizing the internal control of a company's obligations in settlements with counterparties through a digital platform contributes to increasing the efficiency of the procurement process. The proposed methodology aims to create an integrated internal control system that includes the following aspects: ensuring the availability of information channels, system interfaces, their accuracy, timeliness, and security; ensuring the accuracy, timeliness, completeness, and security of transaction processing within business processes, information channels, and system interfaces; ensuring information security and confidentiality control in accordance with legal requirements and internal standards, etc. The methodology aims to create a comprehensive internal control system that includes ensuring the proper functioning of information channels, system interfaces, transaction processing, information security, and confidentiality control, as well as risk management and ensuring the continuity of organizational activities.

Impact of Petrobras' price policy change on the brazilian economy:

This study examines the impacts on Brazilian inflation of the Petrobras price policy adopted in 2017, more specifically the transition to the Import Parity Price (IPP) policy in response to abrupt changes in West Texas Intermediate (WTI) crude oil prices. Using the Vector Autoregression Model (VAR), it is observed that the Petrobras price policy and the IPP, played significant roles in transferring oil price fluctuations to inflation. Prior to the IPP, government interventions strove to curb inflation, with positive impacts on inflation after its adoption. The findings highlight the relevance of reevaluating the Petrobras price ‎ policy in 2023 in order to safeguard the company's interests and underpin the nation’s economic stability. This study contributes to discussions on fuel policies in Brazil and how significantly they affect the transport sector.