Scale Enterprises Research Articles

ДОСЛІДЖЕННЯ ПЕРЕВАГ РОЗВИТКУ СОЦІАЛЬНОГО ПІДПРИЄМНИЦТВА ДЛЯ СУСПІЛЬСТВА, БІЗНЕСУ ТА ДЕРЖАВИ

The scientific article formulates the author’s definition of the concept of «social entrepreneurship» including its basic principles: self-sufficiency, reinvestment of profits, innovative approaches to the organization, replication and scalability. The statistics of authoritative sources on the scale of social enterprises in the European Union are analyzed and found that their number in Ukraine is hundreds of times lower, although over the past six years there has been a significant increase caused by the war in the east and, consequently, the emergence of a new categories of vulnerable groups – internally displaced persons and the accompanying socio-economic crisis. Along with the growth of existing social unrest, this gave impetus to a new round of development of social entrepreneurship in Ukraine, which actualizes the chosen topic of research by the authors. Therefore, it reveals its advantages from the standpoint of key stakeholders – society, business and the state, namely: job creation and activation of self-employment of citizens at risk, including from the standpoint of benefits of Ukrainian tax legislation and participation of internally displaced persons in international programs to support self-employment; solving the problems of local communities as a stakeholder who receives the most benefits from cooperation with social entrepreneurs, without attracting budget funds; meeting the demand of modern consumers for socially responsible business behavior, including taking into account the greedy situation after the COVID-19 pandemic; promotion of a healthy lifestyle, especially among Ukrainian youth of the Z-generation; raising the level of environmental awareness of Ukrainians; ensuring the functioning of a number of important social services that should be provided by the state, but due to lack of funding and human resources are practically not provided; expanding the social investment infrastructure through tools such as accelerators, incubators and impact hubs. Each of these advantages is justified by the data of current expert research and / or successful cases of social enterprises in Ukraine, and also contains independent author’s arguments, reflections and conclusions.

Simulated Transport and Logistics Model of a Mining Enterprise

The operation of non-public railway transport of mining enterprises is characterized by a large number of operational indicators: the number of locomotive and car fleets, infrastructure development, duration of movement and processing of cars, etc. The rhythmicity of functioning of railway complex is complicated significant non-uniformity of these parameters. Car flow structure which has become much more complicated in recent years, has a significant impact on transport and logistics processes. The reason for increase in the number of low-capacity car flows was increase in the number of companies whose carriages circulate along non-public routes. In turn, similar structure of car flow, which is also characterized by significant unevenness and irregularity, leads to a complication of managing industrial transportation technology. A well-established railway mining enterprise transport system model needs to be transformed into a multi-factor system with a large number of functional relations. One of the most effective tools for transforming transportation and production systems is the logistic approach. The idea of campaign is to integrate individual links of material production into a single system, ordered along material flows and able to adequately respond to environmental disturbances. The scale of mining enterprises, the complexity and high dynamics of transport and logistics processes, as well as the multivariate managing mining transportation systems scenarios, require development of new methods of such systems functioning analysis and prediction. The article proposes a new approach to the study of operation of non-public railway transport, based on system-dynamic simulation of logistics system of a mining enterprise.

Prevention of labor employment risk using fuzzy inference systemin China-invested enterprises in Central and Eastern Europe under belt and road initiative

The “Belt and Road” initiative (BRI) enhances the cooperation between China and countries in Central and Eastern Europe (CEE), and expands the scale of China-invested enterprises in CEE countries continuously. But it also results in the increase in investment risks. Meanwhile, large differences between the international labor market and the domestic employment environment have led to the inadaptability of some enterprises’ overseas employment policies, triggering many labor disputes, and producing adverse effects on their overseas business expansion. To resolve the problems, this paper attempts to study the measures to prevent labor employment risks using fuzzy inference system for China-invested enterprises in CEE. For this, it performs analysis for the scale, structure, labor quality, wages and benefits, and labor law system of labor employment in CEE countries, and proposes to prevent and resolve the labor employment risks by strengthening government labor cooperation, familiarizing with local labor law systems, and respecting local management culture etc.

Evaluation Index System of Enterprise WeChat Official Account Operational Capability

In order to provide reference standard for evaluating the operational capability of WeChat official account, we build a evaluation index system to improve the management level of publicity work. First, the evaluation index system of WeChat official account is designed. Then, the method of determining the weight of subjective and objective indicators combining Delphi method and principal component analysis is proposed. The per capita method for eliminating the influence of the scale of enterprises and the logarithmic normalization method for handling uneven data are proposed. Finally, the empirical study of the 12 official accounts of State Grid is made. The evaluation index system of WeChat official account includes 4 first level indicators and 15 two level indicators. This study proposes that the index system and data processing method are scientific.

ПЕРСПЕКТИВИ РОЗВИТКУ СЛУЖБИ ВНУТРІШНЬОГО АУДИТУ НА ПІДПРИЄМСТВІ

The article discusses the prospects for the development of the internal audit service at the enterprise. The need for internal audit is due to the increasing scale of enterprises and the inability of the accounting system to provide the information, which is necessary for timely management decisions. If the company wants to know about the state of affairs, identifies the strengths and weaknesses of its activities and prevent possible risks, it appeals to internal audit. Despite the level of professionalism of management, imperfection and variability of the national tax system makes the issue of control over the activities of the enterprise relevant. Most inspections and audits carried out by external control entities only confirm the fact of violation. What cannot be said about the internal audit service, which helps to prevent negative phenomena, works ahead and eliminates the possible cause of the offense. Given the volume of offenses and abuses identified by supervisory authorities, the introduction of an internal audit becomes a necessity. After all, fraud not only causes financial damage to the company, but also negatively affects their reputation and relationships with business partners, which in the future will lead to even greater losses. Having an internal audit service is a signal to potential investors and lenders of good corporate management and generally makes good impression of the company. In addition, the existence of such a service allows the company to enter international capital markets, operate well, preserve assets and survive the crisis. You can organize an internal audit by creating a separate division of the enterprise, outsourcing or co-sourcing. The advantages and disadvantages of each of the methods are discussed in more detail in the article. At the current stage, we see an ambiguous attitude to internal audit among businesses. This is due to managers' lack of understanding of its capabilities and the need to do business. However, internal audit can be an effective source of information for managers at all levels and will give business owners an assessment of the real state of affairs to make effective and appropriate management decisions.

СУЧАСНИЙ СТАН ФУНКЦІОНУВАННЯ ТРАНСПОРТНИХ ПІДПРИЄМСТВ УКРАЇНИ

The authors considered in this article the current state and tendencies of development of the transport branch of Ukraine. The analysis was conducted using an innovative methodological approach in terms of all major modes of transport for the period 2013-2019. The main negative and positive trends in the transport sector have been identified, in particular the decrease in the number of employees and the growth of the Gross Domestic Product produced by the transport enterprises of Ukraine. The main negative trend is the predominant loss of transport enterprises of Ukraine, which negatively affects the sustainability of the transport industry. The authors identify the types of transport enterprises that make the greatest contribution to the efficiency of the transport industry, in particular the enterprises of pipeline, railway and air transport. Also the general tendencies of the sizes of the enterprises on number of working for various types of the transport enterprises are established. Conclusions are made on the peculiarities of the scale of enterprises in the transport industry by type of transportation. For example, road transport enterprises are mostly small, airlines are medium-sized, and rail and pipeline enterprises are large. The authors determined that all types of transportation in the transport sector of Ukraine are economically unstable, except for water transport enterprises. Conclusions are made on the overall economic stability of the transport sector of Ukraine in 2013-2019. The general economic instability of the transport industry and the tendencies which are inherent in them as a whole are cross-cutting and are inherent in all separate types of transportations. In the period from 2013-2019 there is a gradual growth of gross domestic product created in the transport sector. Since 2015, there has been a tendency to increase sectoral GDP. At the same time, there is a tendency to reduce the number of employees in transport enterprises during the same period. Analysis of the state of Ukraine's transport industry shows that there are many negative trends that may affect its sustainability, including fluctuations in the number of employees in the industry, the number of enterprises and a decrease in all traffic. Оne of the reasons for this is that everyone decisions are made by managers without taking into account the views of subordinates, there is a large differentiation in the amount of salaries of managers and subordinates, which is the cause of differences in the values and goals of managers and staff.

A Multi-purpose Data Pre-processing Framework using Machine Learning for Enterprise Data Models

Growth in the data processing industry has automated decision making for various domains such as engineering, education and also many fields of research. The increased growth has also accelerated higher dependencies on the data driven business decisions on enterprise scale data models. The accuracy of such decisions solely depends on correctness of the data. In the recent past, a good number of data cleaning methods are projected by various research attempts. Nonetheless, most of these outcomes are criticized for higher generalness or higher specificness. Thus, the demand for multi-purpose, however domain specific, framework for enterprise scale data pre-processing is in demand in the recent time. Hence, this work proposes a novel framework for data cleaning method as missing value identification using the standard domain length with significantly reduced time complexity, domain specific outlier identification using customizable rule engine, detailed generic outlier reduction using double differential clustering and finally dimensionality reduction using the change percentage dependency mapping. The outcome from this framework is significantly impressive as the outliers and missing treatment showcases nearly 99% accuracy over benchmarked dataset.

An Automated Framework for Enterprise Financial Data Pre-processing and Secure Storage

The analysis on the financial data is highly crucial and critical as the results or the conclusion communicated based on the analysis can generate a greater impact on the personal and enterprise scale business processes. The primary source of the financial data is the business process and often the data is collected by automation tools deployed at various points of the business process data flow. The data entered in the business process is primary done by the stake holders of the process and at various levels of the process the data is modified, translated and sometimes completed transverter, due to which the impurities or anomalies are introduced in the data. These impurities, such as outliers and missing values, cause a high impact on the final decision after processing these datasets. Hence an appropriate pre-processing for financial data is the demand of the research. A good number of parallel research outcomes can be observed to solve these problems. Nonetheless, majority of the solutions are either highly time complex or not accurate effectively. Thus, this work proposes an automated framework for identification and imputation of the outliers using the iterative clustering method, identification and imputation of the missing values using Differential count based binary iterations method and finally the secure data storage using regression based key generation. The proposed framework has showcased nearly 100% accuracy in detection of outliers and missing values with highly improved time complexity.

A Wealth of Sovereign Choices: Tax Implications of McGirt v. Oklahoma and the Promise of Tribal Economic Development

Justice Neil Gorsuch’s now famous opening line in McGirt v. Oklahoma will long be remembered by Indigenous Nations as one of the most powerful judicial statements in the history of federal Indian law: “On the far end of the Trail of Tears was a promise.” McGirt is a landmark United States Supreme Court decision that rejects Oklahoma’s century-long presumption that no Indian reservations remained in present-day Oklahoma. Acting on that presumption, Oklahoma had long exercised civil and criminal jurisdiction over most of the State, including Indians and non-Indians alike.In reaffirming the reservation boundaries of the Muscogee (Creek) Nation, the Court rejected Oklahoma’s exercise of criminal jurisdiction over a major crime committed by an Indian within Indian country. The implications of the McGirt decision are potentially far-reaching and will likely extend to both criminal and civil jurisdiction of federal, state, local, and tribal governments. The reaffirmed reservations of the similarly situated “Five Tribes” collectively span half of the state of Oklahoma. This article explores one aspect of the potential civil jurisdictional implications of McGirt: the sovereign power of taxation. We include a detailed analysis of what has changed, and what remains the same for purposes of federal, tribal, state, and local taxing authority.McGirt is heralded as ushering in substantial changes for the eastern half of Oklahoma. However, in order for the Five Tribes to fully realize all treaty-based promises, the McGirt decision must lead to more than just increased criminal justice system responsibilities for the federal and tribal governments. The “promise” Justice Gorsuch highlights was not simply an empty promise of geographic boundaries, it also included a permanent homeland with fully functioning tribal governments, including the power of taxation. With the reaffirmation of reservation boundaries and the reassumption of many governmental responsibilities, the Five Tribes must necessarily have the power to raise meaningful revenue to govern. If the Five Tribes and Oklahoma play their collective economic cards right, big change could come in the form of positive economic outcomes. Economists predict, or at least hope for, a post-COVID economic revival for rural communities in America’s heartland. To assist in this economic revival, the Five Tribes’ reservations could serve as laboratories for the formulation of economic development strategies that could serve as blueprints for other parts of rural America. For that to happen in eastern Oklahoma, McGirt will need to live up to its full potential, becoming much more than an overturned criminal conviction from inside Indian country. This article suggests several law and policy choices available to the Five Tribes, including how to maximize tax incentives to grow the reservation population base and support a diverse economy through small business and enterprise scale development. The article includes a call to action for tribal governments to formulate long-term economic strategies that will take advantage of tax attributes that attach to the various reaffirmed reservations. In conclusion, the article suggests possible compact arrangements with other Indigenous nations and with Oklahoma’s state and local governments. If the challenge of sovereignty is accepted, the Five Tribes have an opportunity to reconfirm and expand government powers that have been denied them for over a century, including the power to make the same sovereign tax choices afforded other sovereigns worldwide.

Evaluation of the Utilization of Mechanization in the Agricultural Enterprises in Terms of Productivity

Productivity in agricultural enterprises is mainly achieved by increasing the productivity of seed, fertilizer, pesticide, labor and mechanization inputs. The aim of this study was to determine the productivity of the use of mechanization which has a significant share and limitation in production costs. For this purpose, in Karapınar, Çumra and Altınekin districts, which have 24% of the mechanization equipment used in the province of Konya, work was carried out. According to stratified random sampling method, 107 agricultural enterprises were interviewed. As a result of the surveys conducted with these enterprises, demographic and capital structures of the enterprises were examined, and annual activity results were calculated. According to the results of the annual activities, the land, labor and capital efficiency of the enterprises were calculated and the productivity of all three production factors increased in parallel with the growth of the enterprise scale. In order to determine the mechanization utilization productivity, which is the main purpose of the study, tractor draw force, working hours, age and usage costs were calculated. As a result of the analysis, it was determined that the mechanization productivity increased as the scale of the enterprise grew and the use of mechanization of the enterprises having land of 200 decares and above was in European standards. According to this result, it has been determined that the choice of tractor suitable for land and enterprise scale should be made. For this reason, a machine park model has been proposed to facilitate the utilization of new technologies.

Модель потребления и современные проблемы глобализации

Процесс глобализации, который привел к экономическим, социальным и политическим изменениям, происходящим в последние десятилетия, также существенно повлиял на потребительское поведение и отношение потребителей к рынку труда. Это проявляется, прежде всего, в изменениях в структуре занятости и оказывает косвенное влияние на процессы управления как на уровне предприятия, так и на уровне человеческих ресурсов. Основными причинами изменений потребительского поведения, наблюдаемых в последние десятилетия в Польше, являются, прежде всего, повышение уровня жизни общества, глобализация экономики и рынков, а также развитие производства и распределения товаров и услуг. Цель статьи – показать, не является ли появление новых тенденций потребления на польском рынке зримо связанными со структурой рынка труда и тем самым косвенно вынуждающими к изменению принципов хозяйствования и попытке оценить силу этого воздействия. Уровень и структура потребления тесно связаны с состоянием экономики, экономической ситуацией и увеличением богатства общества. Статья посвящена анализу динамики изменения структуры занятости в базовых секторах экономики в связи с изменением модели потребления, рассматриваемой как эхо глобализационных процессов. В работе будет уделено внимание новым тенденциям, заметным в потребительском поведении, а именно потребительскому гедонизму, экологизации потребления и деконсумации.

The Correlation between the Jobs–Housing Relationship and the Innovative Development of Sci-Tech Parks in New Urban Districts: A Case Study of the Hangzhou West Hi-Tech Corridor in China

Sci-tech parks (STPs), as a key space carrier of urbanization, have transformed into comprehensive parks with mixed urban functions and advanced hi-tech industries. The jobs–housing relationship, which is closely related to the two major urban functions of work and residence, affects the efficiency of urban operation. This study focused on the correlation between the jobs–housing relationship and the innovative development of STPs, adopting the Hangzhou West Hi-Tech Corridor as a case study. Four indicators reflecting the jobs–housing balance index and commuting distance and ten indicators reflecting agglomeration degree, development scale, innovative ability, financial status, and comprehensive development level of enterprises were selected to perform partial least squares regression. The results show that the jobs–housing relationship was correlated with the innovative development of STPs. Relatively short commuting distance may promote the development and agglomeration of sci-tech enterprises. However, short average commuting distance was not necessarily good. The working space and living space needed to be mixed at an appropriate scale and distance—to be close but not too close. This study provides references for the future development of STPs and the application of mixed-use zoning in the urban spatial planning; additionally, it supports for the research and practice of industry–city integration and urbanization.

Analysis on occupational health monitoring to workers in Zhoushan City

Objective: To analyze the occupational health monitoring data of workers in Zhoushan City, and provide scientific basis for health monitoring and the formulation of occupational disease prevention measures. Methods: From January 2016 to November 2019, the occupational health examination data of 37826 workers in Zhoushan City were collected to analyze the change trend of the detection rate of suspected occupational diseases and occupational contraindications, and to compare the health monitoring status of workers with different social characteristics such as enterprise scale and economic type. Results: From 2016 to 2019, the detection rate of suspected occupational diseases showed a downward trend (χ(2)(trend)=21.09, P<0.05) . The occupational health examination of on-the-job workers in Zhoushan were mainly small enterprises (59.72%, 22591/37826) , private economic enterprises (65.32%, 24707/37826) , male (82.03%, 31028/37826) , 30-49 years old (59.11%, 22359/37826) , and exposed to noise (67.06%, 25365/37826) . The detection rates of occupational contraindications and suspected occupational diseases were higher in micro enterprise, male, over 60 years old, exposed to occupational hazards for more than 49 months, and exposed to chemical and physical hazards at the same time. The detection rates of occupational contraindications and suspected occupational diseases were significantly different among different enterprise scale, economic type, gender, age and occupational hazard factors (P<0.05) . Among benzene workers with occupational contraindications and suspected occupational diseases, the detection rate of A/G abnormality in female workers was higher than that in male workers (P=0.04) , and there was no significant difference in other genders (P>0.05) . Conclusion: It is necessary to pay more attention to the workers working in small and private enterprises in Zhoushan City, strengthen the occupational health supervision of male workers who are over 60 years old who are exposed to benzene, noise and other occupational hazards, standardize the occupational health inspection, and effectively protect the health of the occupational population.

Application of Balanced Scorecard in Performance Management Innovation of Agricultural Enterprises

With the continuous reform of the market economic system, China’s agricultural enterprises are facing increasingly fierce market competition. The enterprise scale, talents, innovation ability and advanced technology are the core competitiveness of enterprises for occupying a place in the competitive market. To improve the competitiveness, enterprise performance management is indispensable. The traditional performance management system has been unable to meet the development needs of agricultural enterprises. Because of its comprehensive and objective management characteristics, balanced scorecard has been widely used in many fields. Starting from the overview of balanced scorecard, this paper analyzes the problems faced by agricultural enterprises in performance management, and discusses its application in performance management innovation of agricultural enterprises, aiming to improve the performance management level of agricultural enterprises and promote the long-term development of agricultural industry.

Research on the impact of industrial agglomeration on industrial green efficiency from the perspective of big data

This paper uses the data of labor force, capital, all kinds of energy input, industrial pollutant emissions and output value of industries in 30 provinces and autonomous regions of China from 2011 to 2015, and uses big data and data envelopment analysis to calculate the industrial green efficiency of provinces and cities in China. At the same time, in order to explore the relationship between industrial agglomeration and industrial green efficiency, the panel regression model is used to conduct quantitative analysis. The results show that: whether from the national level or the eastern, central and western regions, industrial agglomeration can significantly promote the improvement of industrial green efficiency. Environmental regulation, industrial enterprise scale and other control variables can also significantly promote the improvement of industrial green efficiency in some areas, but not in some areas.

An Analysis of the Effects of Livestock Support Policies on Breeders: An Example of TR83 Region in Turkey

This paper studied the effect of livestock support policies applied in Turkey by a emprical study. The study was carried out based on the analysis of the data collected through surveys with a total of 478 livestock enterprises in the TR83 region (including Amasya, Çorum, Samsun and Tokat provinces). The enterprises included in the survey study were grouped into three categories by the number of their animals. Binary Logistic Regression Model was applied in order to define the policy-based support payment utilization probabilities of the enterprises and the factors affecting them. It was determined that approximately 45% of the enterprises cannot utilize livestock supports. The most utilized support items by the enterprises were determined as calf support, support per animal, forage plant support and raw milk support. A total of 65% of the enterprise owners think that the support amount per animal is insufficient, but regard the mentioned support item as the most important factor for improving animal presence. The utilization rates vary in terms of enterprise scales on the other hand. The support utilization likelihood of medium-scale enterprises is 3.1 times higher than small-scale enterprises, and this likelihood is 1.7 times higher for big-scale enterprises when compared with medium-scale enterprises. The study recommends that some regulations are needed in support of policies to enable a better improvement in animal presence and a homogenous distribution of support payments.

Stakeholder Symbiosis in the Context of Corporate Social Responsibility

With the rise of corporate social responsibility (CSR) and the great changes of the organization scale of the modern enterprise, it is difficult to maintain an ideal development only by maximizing the equity of shareholders. The co-governance of stakeholders can meet the interests of all stakeholders, which is the embodiment of corporate social responsibility in corporate governance. The creation and sharing of enterprise values are the foundation of the coexistence of stakeholders. A rational allocation of the limited enterprise values among stakeholders plays a crucial role in balancing their relationship and realizing the sustainable development of the enterprise. Based on the application of corporate social responsibility in stakeholder governance, this paper constructs a stakeholder symbiosis evolution model with the help of symbiosis theory. By solving the differential equation, the symbiotic evolution path of stakeholders is analyzed. The dynamic mechanism of stakeholder Symbiosis evolution is analyzed by using the system analysis method and evolution theory. The dynamic mechanism of the population evolution of stakeholders is represented in an original graphical manner to describe the symbiotic evolution process of stakeholders. Lastly, we use the numerical simulation method to simulate different symbiosis models which are reflected by different symbiosis coefficients. It is concluded that the symmetric mutual benefit symbiosis model is the most effective model to reflect corporate social responsibility.

Total factor energy efficiency in Chinese manufacturing industry under industry and regional heterogeneities

At present, there are serious problems of excessive energy consumption and carbon emissions in Chinese manufacturing industry. To solve these problems, it is of great importance to measure and improve total factor energy efficiency reasonably. At the same time, Chinese manufacturing industry differs significantly in various sub-sectors and regions, which means the prevalence of dual heterogeneity. Such strong heterogeneities can have a significant impact on the accurate measurement of total factor energy efficiency. However, it is unfortunately neglected in existing studies. In this paper, we empirically analyze the total factor energy efficiency of 19 Chinese manufacturing sub-sectors in 9 provinces from 2001 to 2011 and further analyzes its influencing factors from the perspective of the dual heterogeneity. To model industry and regional heterogeneities, we propose a three-level meta-frontier slacks-based measure (SBM) approach based on data envelopment analysis (DEA). The results show that: (1) The energy efficiency of Chinese manufacturing industry is generally low, and varies significantly across different industries and regions. Moreover, the energy inefficiency mainly comes from management inefficiency; (2) The dual heterogeneity affects the technology gap rate (TGR) deeply. The technology gap rate caused by industry heterogeneity (ITGR) is larger than that caused by regional heterogeneity (RTGR); (3) Enterprise scale, foreign direct investment, economy development level and industrial structure affect energy efficiency positively, while energy consumption structure and energy price affect energy efficiency negatively. In response to the above research findings, some policy recommendations are put forward in the end.

Funding of Micro Scale Enterprises: Is Cooperative Financing Helpful?

The study investigates the influence of cooperative financing on the performance and survival of micro scale businesses, in Ogun State, Nigeria. A survey research design was adopted to generate crosssectional data, using a structured questionnaire as the research instrument. From a population of 1,165,848 a sample size of 384 was obtained using the Raosoft sapling size formulae. Regression analysis was used to analyze the data. The findings revealed that cooperatively sourced finance has a positive and significant effect on operational performance of micro scale enterprises but no significant effect on business survival. This implies that survival of micro scale enterprises is beyond financing. The study recommends that cooperative societies, beyond financing should assist members in the area of general management of activities such as records keeping to improve the operational performance as well as the survival rate of businesses in Ogun State, Nigeria.

Study on the Development of Human Resources Services in Xinxiang

With the continuous economic growth, human resource service industry also plays an important role in the economic development. In order to explore the development of human resource service industry in Xinxiang, based on a survey of more than 50 enterprises and organizations in Xinxiang, Xinxiang's human resources service industry has a bright future, however, there are still some problems in the aspects of enterprise scale, personnel skills and agglomeration management. Therefore, different countermeasures are put forward for different roles to solve the development obstacles and promote the development of industry agglomeration, building a new type of human resources to serve the ecological industry chain.