Course Of Business Research Articles

Leveraging artificial intelligence and machine learning analytics for development effectiveness: a comprehensive approach to extract insights from project data

ABSTRACT In the normal course of business, international development institutions investing in development projects generate thousands of project-related documents summarising and analysing each aspect of their policymaking processes and policy lifecycles from design and financing through implementation performance and ultimately project/policy outputs, outcomes and effectiveness-related data. Moreover, institutions’ internal processes for quality assurance, monitoring and results measurement systems generate quantitative and qualitative primary and secondary data that can be employed to extract insights about lessons learned, internal decision-making processes, business model changes and project and portfolio performance. Resource and time constraints, however, result in the underutilisation of these valuable data sources for knowledge management, planning, evaluation and analysis. Specifically, qualitative insights housed in project documents remain largely inaccessible and cannot be employed systematically in combination with other quantitative data, in a unified framework. This article explores how machine learning can accelerate knowledge generation and management and aid results-based decision-making in line with development institutions’ existing development effectiveness frameworks through two main channels. The first leverages project documentation for historical portfolio systematisation to extract key strategic topics as well as lessons learned through the application of techniques such as text mining and topic modelling. The second proposes an agency-based system for predictive analytics, which analyses current and historical data to make predictions about future outcomes or trends to strengthen data-driven decision-making.

Accounting for income and expenditure on government quotas for greenhouse gas emissions in crop production

Subject. This article discusses the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions in relation to the activities of crop production enterprises. Objectives. The article aims to systematize and generalize knowledge about the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions at various enterprises, including those engaged in crop production. Methods. For the study, I used a dialectical approach, observation, analysis and synthesis, as well as elements of accounting methods. Results. The article proposes to take into account the income and expenses associated with compliance with emission quotas as part of ordinary activities, and it recommends calculating the cost of individual plant varieties taking into account the costs associated with quotas. It proposes an accounting system for recording a long-term government greenhouse emissions quota as a government subsidy (measured at fair value) in the ordinary course of business. Conclusions. Greenhouse emissions are inseparable from the standard activities of enterprises and are calculated on the basis of their volumes. The volume of greenhouse emissions should be reflected in the cost and profitability of sales of plant crops.

Pemenuhan Kewajiban Perpajakan Apoteker Pemilik Usaha Apotik Pasca Diundangkanya UU Cipta Kerja

In 2021 the government issued Minister of Health Regulation Number 14 of 2021 concerning Standards for Business Activities and Products in the Implementation of Risk-Based Business Licensing in the Health Sector (hereinafter abbreviated as Minister of Health Regulation No. 14 of 2021). In this regulation there are several changes, one of which is that the pharmacy must be owned by a pharmacist. If the pharmacy is not owned by a pharmacist, the capital owner may collaborate with the pharmacist by agreement before a notary. With this provision, there have been several changes for a pharmacist, one of which is regarding the fulfillment of tax obligations. Tax obligations for pharmacists who work only as pharmaceutical technical personnel, their tax obligations that must be fulfilled are only based on the KUP Law and Article 21 of the Income Tax Law Number 36 in 2008, which was most recently refined by Law Number 7 of 2021 concerning Harmonization of Tax Regulations. namely tax deductions by third parties, in this case by pharmacies. Meanwhile, with the Pharmacist's status as a Pharmacy owner, the fulfillment of his tax obligations will increase in accordance with Tax regulations, namely Business Entities. The problem is what if, during the course of the pharmacy business, the pharmacist who owns the pharmacy which was established based on the agreement resigns, what happens to fulfilling his tax obligations. In this regard, there are three problems that the researcher raises, first, what is the description of pharmacy ownership by pharmacists in West Sumatra, second, how to fulfill tax obligations for pharmacists as pharmaceutical workers and pharmacy owners in West Sumatra. third, problems encountered in fulfilling tax obligations by pharmacists who own pharmacies. In West Sumatra, the research uses research methods with an empirical juridical approach, descriptive research type, the data required is primary and secondary data as well as data collection techniques, interviews and document studies, data processing is carried out using qualitative analysis methods. The results of research on pharmacy ownership in West Sumatra are currently in various forms of business, namely Limited Liability Companies and Individual Businesses such as CVs and Firms so that ownership of Pharmacies is still owned by investors and currently there are 5 Pharmacies which are processing the extension of their Pharmacy Business Licenses and some have transferred their ownership to Children of financiers because they have completed their pharmacy studies, and there are also those who are currently processing business permits in the form of individual PT. Meanwhile, the tax obligations carried out by pharmacists as pharmacy business owners have not yet been implemented because currently pharmacies that use pharmacists as pharmacy owners with non-legal entity business forms are still in the process of processing their permits and legal entities. Problems encountered in fulfilling the tax obligations of pharmacists as business owners Pharmacies are still not visible, because the current status of Pharmacists still has the status of a Pharmaceutical Personnel, so their tax obligations are only limited to Income Tax Article 21.

The event‐driven social responsibility in small and medium‐sized enterprises

AbstractSince the survival and growth of small firms depend largely on their ability to acquire legitimacy within the institutional environment, social responsibility plays an important role in their lives. The aim of this study was to investigate how a disruption in the normal course of business can lead to an evolution and change in the social responsibility activities of small and medium‐sized enterprises. Such disruptions, called critical incidents, interrupt the normal functioning of the business. The case‐based exploratory study found that such critical events can have a positive impact. In particular, they can initiate the integration of socially responsible business practices. This is a journey from philanthropic donations to fully integrated socially responsible practices, often driven by internal triggering events such as organisational growth, unanticipated changes in management, or generational change, which allow new values to be brought on board. When such an internal event is followed by a highly critical but external event, such as the COVID‐19 pandemic, the transformation gains momentum. The findings also suggest that social responsibility can be a new source of competitive advantage.

Sistem Informasi Manajemen dalam Data Pegawai Pendidikan

This study aims to find out how the benefits of management information systems in the knowledge of employee data. This research is library research. The results of the study conveyed that for knowledge, the data processing process functions as an executor of arithmetic, logical processes for data, storing and processing data programs, taking data input programs so that they can be used at any time, minimizing human labor, and getting more accurate results and minimal errors. The function of the database is to group data to facilitate data identification, the database prepares data in accordance with user requests for information quickly and accurately. Employee data has important value for organizations because it can be used to make informed decisions and improve operational efficiency. Good data can be organized in a database. The benefit of using a management information system is that it makes it easier for management to plan, direct, and supervise the course of business.

The Culture of Business: A Comprehensive Literature Review of Culture and Business

The concepts of national culture play a substantial role in the everyday course of business in modern organizations. Globalization has created an environment where national culture has significant impacts in determining the success of multi-national organizations. This article presents a comprehensive literature review of the topic of culture and business. Focusing on two separate areas of culture (national culture & localized culture) the article seeks to provide clarity to the cultural concepts and finishes with how these concepts impact business decisions and processes. The article provides information to support the key concepts that culture is an important aspect of business and is crucial to the success of multi-national organizations.

The German Verkehrswert (market value) of land: Statutory land valuation, spatial planning, and land policy

In Germany, statutory land valuation has developed over the course of almost 60 years into a powerful tool of spatial planning and land policy. The key to statutory land valuation is the concept of Verkehrswert (market value). The Verkehrswert equals the likely selling price of a cadastral parcel of land in the usual course of business at the time of valuation, and considers the legal situation, the actual disposition of the parcel, any other relevant conditions, and the location of the land, but does not take into account unusual or personal circumstances. The article explains the elements of Verkehrswert (market value) which account for the plural values of land such as exchange value, use value, territorial value, and existence value. The German Verkehrswert is not merely an instrument of plan implementation (e.g., land readjustment or compensation for expropriation), but also an analytical tool that helps planners and land policymakers understand when their interventions in land markets are necessary and how they can be helpful.

Challenging Transactions in Bankruptcy Proceedings

Challenging Transactions in Bankruptcy Proceedings

Pengaruh Intellectual Capital, Growth Opportunity dan Cash Holding Terhadap Nilai Perusahaan

Purpose: Firm value is a shareholder perception resulting from the company’s performance during the course of business. One of the impressions resulting from the worth of the firm is the value of the stock price. In line with the phenomenon raised regarding the share prices of Indonesia pulp and paper companies listed on Indonesia Stock Excharge and pulp and paper companies in Asia, this is certainly a phenomenon that is used a study. The purpose of this study is to ascertain how Intellectual Capital, Growth Opportunity, and Cash Holding have simultaneous and partial effects on Firm Value. Methodology/approach: This study used quantitative methods. The research sample technique used purposive sampling which resulted in 7 pulp and paper companies conducting an Intial Public Offering (IPO) on the Indonesia Stock Excharge with a period of five years. The e-views statistical processing program version 12.0 was utilized to support the regression analysis of panel data used in this study. Findings: The results showed that intellectual capital, growth opportunity, and cash holding had an influence on the firm value simultaneously by 98.20%. Partially, growth opportunity shows that there is an influence on the firm value. While financial holdings and intellectual capital have little impact on the firm's worth. Practical and Theoretical contribution/Originality: This research contributes to the reader with the novelty of variables and theories used by researches, thus adding broader insight. Research Limitation: Based on the findings obtained, there are limitations in this study, namely intellectual capital measured by the VAIC™ indicator and cash holding measured by the CASH indicator cannot be used as an illustration of how to archieve good firm value, the object of research only uses pulp and paper companies that conduct IPOs on the Indonesia Stock Excharge.

Pengaruh Tingkat Pendidikan terhadap Kinerja UMKM Jakarta

Micro, Small and Medium Enterprises (MSMEs) are an economic sector in Indonesia that have an important role in developing the country's economy. Even though MSMEs have a role in the economy, in the course of business there are still obstacles and obstacles faced by MSME actors. These problems include the low level of education and gender issues whose equality is still questionable. This study aims to determine the effect of education level on the performance of MSMEs in Jakarta in terms of gender. The method used in this study is a quantitative method using a random sampling technique with a total sample of 80 respondents from SMEs in Pasar Rebo District. This study took data through a closed questionnaire. The results of this study indicate that the level of education has a significant effect on the performance of MSMEs, whereas if viewed through the gender aspect it does not affect the performance of MSMEs.
 Keywords: Level of Education, SMEs, and Gender.

Importance of Technology Management in Improving the Performance of Company: An Empirical Study of IT Experts

During a course of business, companies go through many processes like management, operation, communication, integration etc. These processes are very important for the success of the business. In this globalized and fast-paced world, it becomes more important to efficiently integrate all the processes that are important for the business. As technology possesses an important place in today’s era, every business needs proper management of the same. The effective management of technology provides a competitive edge to the business. Technology management is a whole process that needs an understanding to effectively conclude the working of the organization and improve the performance of the company. In such a competitive world, it is very important to manage technology in strategic manner. For the success of an organization, continuous integration of technology and improving the existing technology is very critical. The leaders and managers play a very important role in the management of Technology. With the efficient management of technology, leaders can solve any complex problem that can disturb the growth of the organization

An Optimal Proportion for Independent Directors in the Boardroom: An Empirical Study

The purpose of the article is threefold: (a) to analyze the causality between board independence and performance of the firm, (b) to examine the impact of board independence on financial performance, and (c) to ascertain whether the legislation of at least 50% of independent directors (IDs) influences the performance of the firm. We have employed a panel data framework for a sample of 442 Indian companies from 2013 to 2019. The estimation analysis has been conducted using panel Granger causality test, fixed effects method, and system generalized methods of moments. We further test whether the relationship differs across two categories of companies: one having IDs up to 50% and more; and second, the proportion is less than 50%. The results of our dynamic panel data analysis indicate that the ratio of IDs is found to have a positive association with the firm performance. Further, we found that firms with more than 50% IDs have a significantly higher firm performance than firms having less than 50% IDs. There should be an adequate ratio of independent members on board to avail benefits from their independent judgments without intervention in the ordinary course of business. It could be used as a preliminary study by the policymakers and regulatory authorities to set additional standards for the number and proportion of IDs.

The reality of social responsibility accounting in commercial banks listed on the Amman Stock Exchange

The modern concept of social responsibility states that in the due course of business, enterprises should pay due attention to social interests of stakeholders as a whole as most of the decisions taken by a company affect all the stakeholders. Through these means, companies are now focusing on informing their stakeholders about their contribution to social responsibility through disclosures made in annual reports. In this direction, this study is being conducted with the aim of examining the social responsibility accounting disclosures (SRA) of the banks listed on the Amman stock market. The study analyzed data from 14 Amman Stock Exchange banks for ten years from 2012 to 2021. Data for the study were gathered from Amman Stock’s official website. The results of the study confirm that the extent of disclosures on SRA has been decreasing over the study period, and such a trend has been seen in all the four sub-dimensions (community, environment, employees, and stakeholders) of SRA. The results of the study confirm that social responsibility accounting disclosures differ significantly across the set of business characteristics like firm size, firm age, and equity ratio. The results also confirm a significant negative relationship between bank size and equity ratio with SRA and a significant positive relationship between age and profitability with SRA. The study results suggest that SRA disclosures should be increased both in terms of volume and pattern.

가상자산 발행자의 회계처리 현황 및 문제점

The cryptocurrency market has been expanding at a rapid pace and has been sharply contracting since the Lunar－Terra incident in May 2022, but Bitcoin’s market capitalization still exceeds that of Samsung Electronics. This shows that cryptocurrencies are gaining ground in the financial market as a new investment alternative, despite the ongoing debate about the futility of cryptocurrencies and whether they can be recognized as legal tender. Nevertheless, it is difficult to find a clear definition of cryptocurrencies and how they create value. Currently, IFRS requires that virtual assets be classified as inventories or intangible assets, which is expected to be difficult for listed companies to show the economic substance of virtual assets directly issued and distributed by listed companies. For example, IFRS classifies virtual assets as inventory if they are held for sale in the ordinary course of business or bought and sold by intermediaries, which is a view of virtual assets limited to the perspective of virtual asset exchanges. Recently, some virtual assets issued by domestic listed companies have been relatively clear about their use and method, but it is questionable whether their economic substance can be reflected in financial statements through existing inventory or intangible asset standards. This study considers the approach to establishing accounting standards for virtual currency issuers by examining a series of events that occurred in WEMIX, a virtual fund issued by WEMADE, to see why such events.

Ad Demand Forecasting Prediction using Machine Learning

Abstract: In the cutting-edge period business knowledge (BI) plays a vital part in articulating a methodology and going to address lengths in view of information. Business knowledge assumes an essential part in an unavoidable choice emotionally supportive network that empowers the endeavour to perform investigation on information and during the course of business. AI predictsfuture requests of undertakings. Request is one of the principal dynamic assignments of a venture. For request first, crude deals information is gathered from the market, then as per information, the future deal/item requests are determined. This forecast is based on gathered information that incorporates throughvarious sources. The AI motor executes information from various modules and decides the week afterweek, month to month, and quarterly requests of merchandise/products. In request, its ideal precision is non-splitting the difference, the more exact framework model is more productive. Besides, we test the effectiveness by contrasting the anticipated information and genuine information and deciding the rate blunder. Recreation results show that subsequent to applying the purposed arrangement continuously association information, we get up to 92.38 % precisionfor the store as far as shrewd interest determining.

РЕНТА НА МЕСТОПОЛОЖЕНИИ В ТРАНСФЕРТНОМ ЦЕНООБРАЗОВАНИИ

Location rent describes the excess profits (if any) derived (principally or exclusively) from the existence and use of advantages specific to a particular location. The importance of introducing this concept arises from the need to distinguish between location savings (and location specific advantages, more generally) and any potential excess profits derived (mainly or exclusively) from them. This article examines situations where an MNE, whether as part of a relocation of activity or in its normal course of business, benefits in certain locations from a location specific advantageous access to factors of production and distribution that can be exploited to produce a particular product or service cheaper, better and/ or with less risk, or to increase the company’s ability to sell more products, at a higher price and/or achieve a larger market share, which in the short to medium term leads to excess profits (location rent) for the MNE, i.e., profit , exceeding the normal profit that the MNE receives in the normal course of business. Thus, excess profits derived from location rents should be treated separately from the profits derived from intangibles that the MNC earns in other comparable locations. According to the author, location rent can be considered an additional intangible asset specific to a given location.

Toll Collection Automation Using CFID

Abstract: In today’s era of technology, wherever machines area unit being extensively employed in all the fields we have a tendency to are attempting to emulate thought, which is able to be of nice use publicly transport systems. Nowadays someone must travel long distances into immensely unknown territories for job, business, or maybe for commercial enterprise. Because the vehicles area unit increasing and roads area unit falling short, today we have a tendency to see oftentimes traffic jams or long queues at the while not Toll stations anticipating paying the while not Toll. Paying the while not Toll every-time through money or checking the pass takes heaps of your time. And nowadays Time is additional precious than cash. So our project is geared toward reducing time consumed for manual transactions and human effort. RFID (Radio Frequency Identification) means that providing electronic identity to any object. Electronic info regarding the item is hold on in RFID chip embedded or connected to the item. It’s a locality of automation that has quickly been gaining momentum in recent years and is currently being seen as a radical means that of enhancing knowledge handling processes, complementary in many ways to different knowledge capturing technologies like bar-coding. vary|a variety spread of devices and associated systems area unit offered to satisfy even broader range of applications which is able to amendment the course of business significantly within the supply-chain space.

Did Friendship Impair the Auditor's Independence?

ABSTRACT The objective of this case is to help students identify potential violations of independence between a member of an external financial statement audit team and a client employee. Additionally, this case informs students of the audit firm's responsibilities to identify and address independence violations should they arise. The concept of independence is often difficult for students without any practice-oriented exposure to grasp. The case, loosely based on an actual auditor-client situation, presents a situation an audit professional might encounter in the ordinary course of business to bring the concept of independence to life. Instructors can use this case to enhance their lecture and discussion of auditor independence, either as a graded assignment or a guide for an in-depth class discussion.

კრიპტო ვალუტების აღრიცხვა ფინანსური ანგარიშგების საერთაშორისო სტანდარტების (ფასს) შესაბამისად: გამოწვევები და პერსპექტივები

Increased corporate interests in holding cryptocurrencies have put forward a discussion on their accounting and presentation in financial statements in compliance with IFRS. In June 2019, IFRS Interpretations Committee (IFRS IC) published its agenda decision, which represents the official position of the International Accounting Standard Board (IASB) with regard to accounting for cryptocurrency holdings. IFRS IC concluded that a cryptocurrency should not be considered as cash or another type of financial asset. Cryptocurrencies meet the definition of intangible assets and inventory. Therefore, they should be accounted for under IAS 38 unless they are held for sale in the ordinary course of business, in which case, IAS 2 would apply. The article analyzes the existing regulatory framework for accounting cryptocurrencies in terms of providing useful information for users of financial statements. It provides ground and sets a stage for critical reasoning and discussion of contradictory views regarding the fact that the given standards (IAS 38, IAS 2), which were developed a long time ago for the assets with completely different content, do not provide fair accounting and measurement of a new economic phenomenon – cryptocurrency, which was created on a technological basis. Even though a cryptocurrency is not considered as a financial instrument, it is often an integral part of a present-day enterprise investment portfolio. Additionally, more and more companies are agreeing to accept cryptocurrencies as alternative means of payment. The paper emphasizes the fact that accounting for cryptocurrencies should be based on the actual business model and economic content of their holdings, which will provide users of a financial statement with high-quality and useful information in this regard. Keywords: Cryptocurrency, digital currency accounting, IFRS IC, intangible asset, commodity broker trader, financial instrument, cash, faithful representation, fair value measurement, accounting policy. JEL Codes: G23, M40, M48

On the Path of Decriminalising the Misdemeanours: Strides Towards Ease of Doing Business – The Underlying Principles and Arguments

To foster the entrepreneurial spirit, removing the fear of criminal prosecutions for minor omissions and commissions in the normal course of business is of paramount importance and hence the Ministry of Corporate Affairs (MCA) being the corporate regulator is currently on decriminalisation drive. The MCA facilitates the ease of doing business through decriminalisation of compoundable offences under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008 to start with. This article is an attempt to focus on the need for decriminalising and outline the principles adopted for such a process along with arguments for and against it.