Division Managers Research Articles

Can Corporate Social Responsibility Counteract Managers’ Incentives to Manage Earnings?

Many firms engage in corporate social responsibility (CSR) initiatives, which aim to serve a broader set of stakeholders (e.g., workforce, communities, environment). These companies often encourage management to consider these stakeholders when making operational and financial decisions. One such decision that managers face involves managing earnings. We conduct an experiment in which experienced managers are placed in the role of a division manager facing an accrual decision. We find that a company’s demonstrated commitment to CSR moderates both upward and downward earnings management attempts. We propose, and find support for, a moderated-mediation model in which the firm’s commitment to CSR influences managers’ consideration of constituents. Managers’ consideration of these stakeholders differentially affects the level of accruals, depending on the direction of the earnings management incentive. Our results provide insight into how CSR may influence individuals’ decisions within the organization, minimizing the impact that incentives have on maximizing one’s self-interest.

Integrated Industrial Marketing Strategy in Social Media to Increase Electrical Products Awareness for PT Unindo Hi-tech Pratama

In this era of information, it requires everyone to have a marketing knowledge. Marketing knowledge can be implemented for every businesses in all over the world. In B2B business, there is a term of industrial marketing strategy which is a similar marketing strategy, but can be implemented for a long-term relationship with the customers. PT. Unindo Hi-tech Pratama is one of Hiwin distributor in Indonesia which provide mechanical and electrical spare parts for industrial automation needs. The purpose of this study is to find out the reasons for the lack of awareness of the Hiwin electrical products in PT. Unindo Hi-tech Pratama. The research method uses qualitative methods. Qualitative methods are used to obtain primary data and make observations from interviews with owners, employees, and customers. The collected data is then used to create internal and external analysis. Internal analysis is used to gather information about PT. Unindo Hi-tech Pratama internal conditions with VRIO analysis and marketing mix, while external analysis is used to evaluate the industry environment as well as define the behaviour of customers of the company. Furthermore, after external and internal analysis was conducted, the researchers used root cause and produced the cause of the problem on the lack of effective promotions and limited resources in raising awareness of Hiwin electrical products. Based on the analysis, researchers presented a new industrial marketing strategy by maximizing digital marketing and improve marketing division management in order to increase awareness of Hiwin electrical products.

E-Channel strategy of Bank NTB Syariah in improving service productivity during the COVID-19 pandemic

This study aims to analyze the implementation of the E-Channel strategy in Bank NTB Syariah. The primary focus is elaboration, performance, and impact of E-Channel strategy in Bank NTB Syariah in improving service productivity during the COVID-19 pandemic. The basis of primary data is obtained from Bank NTB Syariah's main office, including Directors, General Managers of related divisions, and expert staff. The results showed that the E-Channel strategy implemented by Bank NTB Syariah in improving service productivity during the COVID-19 pandemic was a catalyst for implementing its E-Channel systems, such as adding office networks and building Main Offices, machines, features, booths, and ATM stickers based on the corporate branding. In terms of digital services, Bank NTB Syariah increased Electronic Data Capture (EDC) machines, Laku Pandai services, perfecting m-banking, and partnerships with other digital payments and the Quick Response Code Indonesian Standard (QRIS). The implementation of this E-Channel strategy has a significant impact on the productivity of Bank NTB Syariah services, particularly in terms of efficiency and bank income from fee-based income, strengthening company branding, encouraging sustainable business growth, and providing Bank NTB Syariah with a competitive advantage.

More than blades. Early Middle Palaeolithic of the Levant

The Early Middle Palaeolithic (EMP) in the Levant dated between 250 and 150 ka is a unique period characterised by the systematic production of elongated blanks using different reduction strategies: Levallois, Laminar and core on flake are involved. The hallmark of the EMP blade industries is different types of retouched points but the production of other blanks categories as bladelets, small flakes and triangular flakes is also evident. Such a broad-based approach to lithic resources of foragers relocating through the Levant during the EMP could reflect the behavioural adaptations of hominins and adjustments in their subsistence strategies as well as management of time and division of special activities, consequently leading to a marked anticipation of needs. The techno-typological diversity is visible in the mode of production but at the same time, it reflects the narrow variation that is shared among all known EMP sites. This seems to indicate that at this time the demographic organisation in the region may be closely linked within a cohesive geographical and chronological framework.

Impact of Diameter of Perforator in Pedicle and Different Managements of Intermediate Non-Pedicle Perforator on Flap Survival in Rats

Backgrounds The quantified relationship between perforator diameter and flap length can be supported, and the impact of different strategies of managements of a non-pedicled perforator with two major subfascial divisions on flap survival has never been explored. Materials and methods This study was divided into two parts. In Part I, 48 Sprague-Dawley rats underwent flap harvesting based on six perforators with a diameter gradient. Then, the flap length and perforator diameter were measured for establishment of an equation. In Part II, 32 rats underwent harvest of a transverse flap based on the right superficial epigastric perforator. In 16 rats the right intermediate iliolumbar perforator was severed in a distal-to-division approach, whereas, in the other 16 rats, it was severed with in a proximal-to-division approach. Necrosis rates and blood perfusion were also compared. Results The equation y = 13.02 × x + 2.29 could be established between the perforator diameter in the pedicle (x) and the flap length (y) that could be supported with R2=0.8963 and P < 0.001.The transverse flap with a distal-to-division management of the intermediate iliolumbar perforasome was weaker in perfusion and had a necrosis rate of 49±4%, whereas the flap with a proximal-to division management had a significantly stronger perfusion and a lower necrosis rate of 21±2% (P<0.001). Conclusions The safe flap length that can be estimated based on a perforator with a known diameter can be calculated using y=13.02× x +2.29. A short segment of the stem of an intermediate perforator with two major subfascial branches should be preserved to augment flap survival.

The impact of "3C" factors on making pricing decision to achieve company’s objectives:

(3C) factors are cost, customer and competition that have an effect on company's objective through making pricing decision. The goal of this research is to highlight the estimation of the different causes that has an influence on pricing decision and how well a company can handle these factors effectively to achieve goals of the company. The main research problem is represented; “Does the "3C" factors have an impact on making pricing decision to achieve of company’s objectives?” The researchers used the analytical approach methods (SPSS and Easy Fit) to analyze the questionnaire form through distributing (148) questionnaires to industrial companies (managers, Vic managers and division managers) and academics (economic &amp; administrative collage) in Erbil city. Following the analysis, the researchers came to the conclusion that the (3C) explain 69.1% (coefficient of determination) of the changes in making pricing decisions and explains 60.4% of the changes in making pricing decisions in order to achieve the study's objectives and test its hypotheses. (Coefficient of determination) of the changes in company’s objective, (that mean (3C) have a significant effect on making pricing decision to achieve company's objectives. The most important result of the research is the “3C” factors have great influences on making pricing decision to achieve goals of company"

Implementasi Metode Kriptografi dengan Menggunakan Algoritma RC4 dan Steganografi Least Significant Bit Dalam Mengamankan Data Berbasis Android

Security is a protection or protecting something important from something unwanted or other things that are theft of data security techniques, there are several ways to provide protection, one of which is by inserting something data that you want to protect into other media, message security. secret by inserting a message into an image file or better known as steganography is a development of a cryptography, where cryptography itself is a data security technique that contains elements of data management or formulation before it becomes new data and the new data can only be read or opened. by a certain person who can know the pattern of managing the data. The security and confidentiality of a message is very important and must be maintained, the problem of data confidentiality in a company or institution is a major problem where a lot of data that is confidential is open or widespread, this is very detrimental to the company, in addition to data confidentiality The other factor is that data confidentiality is a continued asset for the company to continue to managers in other divisions which must be maintained and used by someone appointed. From these problems, a cryptographic method is needed where the algorithm used is RC4 and steganography is used using Least Significant Bit (LSB) as the method. The advantage of RC4 is that the data in the management of making cryptography is more structured and has a non-static pattern in which the creation of confidential data can be made quickly and safely, while the Least Significant Bit (LSB) method is a method of inserting binary data into an image that has a color image and in it can accommodate 6 bits for the message. The purpose of this research is to create a cryptographic application system that combines the Least Significant Bit (LSB) technique to secure an android-based data

PERSEPSI MAHASISWA PARIWISATA TERHADAP PERKULIAHAN PRAKTIK SECARA DARING: STUDI KASUS PROGRAM MANAJEMEN DIVISI KAMAR, POLITEKNIK PARIWISATA BALI

This study aims to determine students' perceptions of online learning in practical courses at the Bali Tourism Polytechnic during the corona virus (COVID-19) pandemic. The students’ perceptions are limited to the aspects of teaching and learning, capabilities (lecturers' abilities), and facilities and infrastructure. The population in this study were all students of Room Division Management program of the Bali Tourism Polytechnic. The sample was taken using a purposive sampling technique which only focused on students who were taking practical courses in the Room Division Management program. Data were collected using online questionnaires and in-depth interviews with several students to obtain more detailed information. The data analysis technique used qualitative analysis consisting of data collection, data reduction, data presentation, and conclusion. The results showed that students' perceptions of online learning in practical courses are positive, with details of the teaching and learning aspects of 67%, the aspects of capabilities (lecturers' abilities) of 94%, and of the aspects of facilities and infrastructure of 79%. Based on the results of the interview, it was found that the problem lies in the devices owned by students that are not compatible to access online learning so it is difficult to do practicum at home.

Effectiveness of English for Tourism E-Learning during the Covid-19 Pandemic

The current pandemic situation has resulted in a change in learning methods from face to face to online methods, thus demanding of readiness of lecturers and students to be able to solve problems in order to achieve the learning objectives. In making this online-based tourism English learning method effective, the involvement of lecturers in preparing materials, students in receiving materials, and the use of technology is an inseparable unity. Online learning is an alternative learning method that utilizes the virtual world in the learning process. This study aims to analyze the effectiveness of the online-based English for Tourism teaching and learning process for students with a sample of 130 students taking English courses consisting of Room Division Management, Patisserie Management, Food &amp; Beverage Management, and Tourism Destinations study programs. This type of research was experimental research with pre-experimental research design in the form of the one-shot case study. The instrument by distributing questionnaires was carried out online. Hypothesis testing used one sample t-test analysis with the help of SPSS. The results showed that online-based English for Tourism learning was effective. The results of inferential parametric statistical analysis obtained t-count 83,702 &gt; t-table 1.97852, because the value of t-count was greater than α = 0.05 so H0 was rejected and H1 was accepted. So, it could be concluded that the effectiveness of online learning of English for Tourism was effectively.

Pengaruh Knowledge Sharing Terhadap Kinerja Laboratorium Pengujian; Pelajaran Dari Implementasi Standar ISO/IEC 17025 Pada Divisi Concentrating PT. Freeport Indonesia

Performance of the laboratory in general is shown by the quality of the test results that have been carried out by the laboratory, this is determined by how the laboratory can produce test results data that are technically correct and accountable. This study aims to identify the effect of knowledge sharing as a factor in increasing the performance of the testing laboratory directly or indirectly through the implementation of the ISO/IEC 17025 standard and determine strategies to improve the performance of the testing laboratory Concentrating Division of PT Freeport Indonesia. Research data were collected from 73 respondents are employees who work actively in the laboratory. The research method uses Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study indicate that the knowledge sharing factor does not have a direct and significant effect on laboratory performance but has a significant effect through the implementation of the ISO/IEC 17025 standard. In addition, laboratory performance is positively influenced by the implementation of technical requirements which is one of the clauses of the ISO/IEC 17025 standard. The results of this study are expected to make an important contribution to the Concentrating Division management as decision and policy makers, especially for the competency development or laboratory performance by supporting the knowledge sharing process in the laboratory and understanding of ISO/IEC 17025. Keywords: ISO/IEC 17025, Knowledge sharing, Laboratory Performance, PT Freeport Indonesia, SEM-PLS

FORMATION OF THE MECHANISM FOR OPTIMIZING THE ENTERPRISE'S CAPITAL IN THE PROCESS OF ITS TECHNOLOGICAL REHABILITATION

The article substantiates the organizational and economic principles of the formation of the mechanism of capital optimization at the enterprise, as well as developed models of cost management of individual divisions in the process of its technological rehabilitation. It has been established that the accounting system, namely financial accounting centers, and the structuring of costs for the implementation of interdependent innovative projects included in the complex of technological rehabilitation need to be adjusted. The scenarios that can most often be encountered in the formation of accounting (budgeting) of portfolio innovation projects within the framework of the enterprise implementing the program of technological rehabilitation into the production base are considered. The conservative model of financial cost management is proposed, which allows to calculate the full cost of certain types of work or the cost of implementing certain innovative projects. The compromise scheme of financial management is proposed, which is based on the refusal of the company's management to spread plant-wide costs by financial accounting centers. The model of simplified financial accounting is given, where on the basis of the formation of intra-production (transfer) prices during innovative transformations, instead of calculating profit, only their costs are assessed. It was determined that the choice of the final solution for the organization of an effective process of technological rehabilitation of production is determined by many organizational and technological features of the problematic enterprise itself, the structural nature of the implemented innovative transformations, and the specifics of innovative projects that are the basis of technological rehabilitation of production. Keywords: management, optimization, capital, technological rehabilitation, organizational and economic mechanism, financial accounting, model, algorithm, enterprise.

Supplier selection criteria in the Greek hotel food and beverage divisions

PurposeThe purpose of this study is to investigate the factors affecting supplier selection in food and beverage divisions in the Greek hotel industry. This research aimed to (1) examine the factors affecting supplier selection in food and beverage divisions of the Greek hotel industry, as these were perceived by the Greek purchasing managers themselves; (2) investigate the underlying factors when changing a supplier.Design/methodology/approachA survey was conducted using a closed-ended type questionnaire. Data collection met the following three criteria: hotels with a fully operational food and beverage division could participate in the research, the research population comprised all the hotels located in 13 regions of Greece, the sample represented over 10% of the total hotels in each region. Finally, 653 valid questionnaires were collected.FindingsExploratory factor analysis showed that six broad sets of factors affect supplier selection in the food and beverage divisions: those related to raw materials, financing, environment, services, origin-nutrients and people. Regarding the factors considered in changing a supplier, three factors were found: service and product quality, economic policy change, food quality and safety management systems.Research limitations/implicationsGreek hotel managers could use the findings of the study to effectively create a supply chain management strategy that will lead to improved firm performance. Understanding the importance of the selection criteria for the supply chain performance and the need to build strong relationships with stakeholders, suppliers could also create a proper supply chain.Originality/valueThe study adds to the knowledge regarding the perspectives of the Greek purchasing managers in food and beverage divisions in hotel industry and the body of much-needed research. Using exploratory factor analysis, a sort of grouping of the variables seems beneficial for simplifying how to present and understand the factors affecting supplier selection in food and beverage divisions within the Greek context.

ОРГАНІЗАЦІЯ УПРАВЛІНСЬКОГО ОБЛІКУ В СИСТЕМІ УПРАВЛІННЯ ДІЯЛЬНІСТЮ ПІДПРИЄМСТВА

The article highlights the results of research and the formed vision in terms of the organization and functioning of management accounting in the system of information support for project development and management decision-making. An overview of possible forms of enterprise activity management structures for selection and application is given. It was determined that the organizational structure of the management accounting system should correspond to the organizational and production structure of the enterprise and ensure the consistency of the formation of information in separate directions and types of activity of the business entity, reflect the state of the performance of tasks and the achievement of its goals. The purpose of the organization of management accounting is to provide all levels of management with the necessary information for developing options and making management decisions. The principles of management accounting organization are revealed. Models of the management accounting system of business entities are built on the basis of the concepts of systems theory, taking into account the properties inherent in each business entity. Reasoned materiality in determining the optimal quantitative and qualitative array of information, which is formed by responsibility centers and should be reflected in management reporting. It is the internal reporting system that enables the management personnel to determine the limits of the influence of the decisions made on the solution of situational tasks, to provide assistance to the management of divisions in the formation of effective approaches in terms of achieving the goals of the activity centers of responsibility and the purpose of the functioning of the business entity. The process of developing each form of reporting and the schedule of the further movement of reports of responsibility centers ensures the effective functioning of the management accounting system. The conclusion was formed that the effective functioning of the internal reporting system should be characterized by promptness in the timeliness of compilation, processing and submission. It is noted that the efficiency of information gets the possibility of significant acceleration in matters of its formation and delivery to the consumer under the conditions of application of automated data processing.

Protecting Your Friends: The Role of Connections in Division Manager Careers

Protecting Your Friends: The Role of Connections in Division Manager Careers

The Success of Managing Small Project in Light of Achieving the Dimensions of Managerial Leadership (Study Analysis of a Sample of Decision Makers’ Views in the General Company for Food Industries)

The aim of the research is to identify the role of administrative leadership in achieving the dimensions of the success of small projects’ management in the general company of foodstuff industries. The various variables have shown the importance of managerial leadership to achieve the dimensions of the success of the management of small projects, whether in international or local companies. The role of managerial leadership in the success of the management of small projects "In order to answer this question, has been developed a default model reflects the relationship and impact between management leadership and the success of the management of small projects. The research was based on descriptive analytical approach. The sample of the study consists of (48) Managers of departments and divisions where the research reached a number of results; the most important one is the existence of a relationship between the leadership of innovation and the success of the management of small projects in the company investigated if the relationship is positive and strong. The results led to a set of recommendations, the most important one is the necessity for the company under study to get benefit from the evaluation of the company’s leaders from time to time in order to achieve the dimensions of the success of managing small projects.

Reducing unintended retained foreign objects in operating rooms: a proactive risk assessment framework to improve patient safety

According to a study by Johns Hopkins, an average of 251,454 Americans die annually from medical errors. Medical error is the third leading cause of death in the U.S. after heart disease and cancer. Unintended retained foreign objects (URFOs) has been identified as the most common sentinel event by The Joint Commission. This paper proposes a proactive risk assessment framework to enhance patient safety in operating rooms by addressing the URFOs issue. This framework is developed by integrating the 10 traits of a positive safety culture, initially introduced by the nuclear industry and later adopted by other industries, with an accident investigation methodology called AcciMap, originally developed by Rasmussen. The AcciMap is a hierarchical framework consisting of several layers: government and regulatory bodies, company (hospital), (surgery division) management, (operating room) staff, and work. Thirty main categories of socio-technical contributing causes of URFOs were captured across the AcciMap layers. Organizational factors were identified as the root cause of questionable decisions made by staff and management. Financial and budget constraints, inadequate training infrastructure, absence of a risk management infrastructure, and leadership failure are the most influential organizational factors contributed to URFOs. Our mapping of the aforementioned positive safety culture traits on the AcciMap depicted that the four traits of Work Processes, Leadership Safety Values and Actions, Effective Communication, and Continuous Learning had the most influence on the URFOs issue. Associated recommendations to these findings are provided to contribute to reducing risks of URFOs instances.

Evaluating Appointment of Division Managers Using Fuzzy Multiple Attribute Decision Making

Subsidiaries typically start out as a company division. As the company expands its product lines, the regions it operates in, or the customers it serves, the company is likely to combine the related research and development, procurement, production, and sales departments into a relatively discrete organizational structure. As such, the head of the division is often of equal importance as the company president. In particular, when the product has a competitive advantage, the head of the division has more authority in the company’s future operational planning. Thus, when a company has a multidivisional organizational structure, the heads of those divisions typically have considerable responsibilities. In this study, literature data were combined with a fuzzy Delphi expert questionnaire survey to determine the constructs and criteria for assessing candidates for division manager. Subsequently, the fuzzy decision-making trial and evaluation laboratory (DEMATEL) and the fuzzy DEMATEL-based analytic network process were used to identify the causal relationships between criteria and their weights, and the fuzzy technique for the order of preference by similarity to ideal solution was used to rank the solutions to approximate the company’s optimal candidate for division manager and provide the ideal decision-making solutions, which may offer companies with the reference of selecting the senior executives.

ОСНОВЫ ЭФФЕКТИВНОГО УПРАВЛЕНИЯ ПРОМЫШЛЕННЫМИ ПРЕДПРИЯТИЯМИ В СОВРЕМЕННЫХ УСЛОВИЯХ

Today, the problem of increasing the efficiency of large Russian industrial enterprises is one of the most important national economic problems of the domestic economy. Purpose of the study. In this regard, the purpose of the study of this work is to improve the processes of prepa¬ring and mak-ing managerial decisions on the strategic and operational management of industrial enterprises of our country in the current conditions of global instability and increasing international competition. Materials and methods. The scientific provisions presented in the article are an integral set of measures that ensure the implementation of both strategic and operational management algorithms for industrial enterprises. At the same time, the methods of mathematical modeling and financial and economic analytics were used. Results. The results of the study are: a well-founded set of scien-tific provisions on the strategic management of industrial enterprises, as well as a predictive and adaptive approach to the operational management of production companies in the conditions of both stable development of the world economy and international financial and economic crises. On the basis of the developed sets of scientific provisions, sets of mathematical models for the stra-tegic management of industrial enterprises and their operational management are formed. Conclu-sion. The scientific provisions and materials presented in this article enable the heads of industrial enterprises to form holistic and comprehensively justified strategies for their long-term development, as well as algorithms for operational management of industrial divisions of enterprises during peri-ods of global instability.

Assessment on the Operation and Strategy amidst the Covid-19 Pandemic: Case of National Power Corporation (NAPOCOR)

The Covid-19 pandemic brought enormous challenges in the business operations of the world. With these, the National Power Corporation (NPC) range of services around the Philippine archipelago faced enormous challenges. In this study, the assessment of the strategy in the operations of the National Power Corporation (NPC) to the procurement division of the institution was considered. To discuss the result of this study, a descriptive research was used. The respondents were chosen using random sampling technique. The respondents typically carried the title of Division Manager, Engineer I, Engineer II, Admin Services, Information Assistant, and Logistics Management Officer. The survey questionnaires measure the capability and support of the company considering the Covid-19 pandemic situation. The survey questionnaires were encoded and distributed electronically using Google Forms. In addition to this, follow-up interviews were also made to the randomly selected employees and clientele of the Procurement Division of the NPC. After conducting survey and follow-up interviews, the results clearly shows that it is possible for the key personnel of the Procurement Division to conduct, continue, and deliver its mandates, functions, duties and responsibilities using an alternative work arrangement such as a work-from-home scheme and it made the department operational. The findings on the support of the company also show positive results. It indicates that the company’s strategy during the pandemic is noticeable and well-implemented. The new structure developed by the company according to the respondents can also be used even after the pandemic.

The Role of Katara Cultural Village in Enhancing and Marketing the Image of Qatar: Evidence From TripAdvisor

The aim of this study was to examine the extent to which Katara Cultural Village enhances the image of Qatar, based on reviewers’ posts on TripAdvisor. It also sought to analyze the current situation of Katara from the managers’ perspective. A total of 2,342 comments about Katara on the TripAdvisor website were analyzed using content analysis. Three focus group meetings with eight divisional managers in Katara were also conducted and analyzed using thematic analysis. The results show a high level of overall satisfaction among TripAdvisor reviewers from different nationalities and backgrounds. A word frequency count presents Katara positively as a good destination for cultural experience, with amazing and attractive features. According to the comments, Katara contributes to enhancing the image of Qatar and Qatari culture worldwide. The Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis based on the focus group meetings with managers provided a clear and in-depth understanding of Katara’s current strengths, weaknesses, opportunities, and threats. This analysis can be important to planners and policy makers in Katara in developing and adopting suitable policies and strategies.