Entity Perspective Research Articles

The impact of digital transformation on resource mismatch of Chinese listed companies

Based on a microeconomic entity perspective, this paper empirically examines the effect of enterprise digitalization on resource mismatch. We found that, firstly, an increasing in enterprise digitalization reduces resource mismatch. Moreover, the results remain robust after considering endogeneity and changing the variable measurements. Secondly, enterprise digitalization can significantly reduce resource mismatch of private and large-scale enterprises and significantly contribute to reducing enterprise resource mismatch in low marketability regions and eastern regions. Thirdly, enterprise digital transformation can reduce resource mismatch by decreasing operating costs and financing constraints; Executive incentives can help reduce resource mismatch in the digital process of enterprises. Fourthly, the increase in enterprise digitalization contributes to an enhance in corporate social responsibility, and enterprise resource mismatch plays a mediating role in the relationship of enterprise digitalization development improving corporate social responsibility. Finally, in response to the findings of the study, the paper suggests countermeasures for regional and corporate countermeasures regarding digital development.

Leadership Emergence: Answering the “How” and “Why” Questions by Considering Levels of Analysis and Form of Emergence

Leadership emergence is an inherently dynamic process whereby certain individuals come to be seen as leaders by others, some of whom will choose to follow them. The circumstances under which leadership emergence occurs depend on the persons involved, their interactions, and the context. Yet leadership research has too often viewed leadership emergence from a static and entity perspective, where some individuals are assumed to have qualities that predispose them to lead, without explaining how and why emergence occurs. Alternatively, we apply a typology that examines leadership emergence across levels of analysis (event, individual, dyadic, group, and organizational) and forms of emergence (global, compositional, and compilational). We examine representative theories of leadership emergence at the intersections of these considerations to demonstrate the utility of adopting a multilevel and dynamic perspective. Additionally, we offer recommendations for applying this typology to advance future theory and research into leadership emergence.

HUMOROUS DISCOURSE ON THE MIDDLE EAST: ATTITUDE TOWARDS REPRESENTATION

Western perspective dominantly sees the Middle East in negative stereotypes. Many ways from many backgrounds start to criticize this perspective, including comedians utilizing comedy narration. This research aims at discovering how comedian represents Middle East and how the response manifests commenter’s attitude, applying descriptive qualitative research as a logical consequence that the data are in forms of stand-up performance transcription uploaded to YouTube and its sample comments from its comment column. Process of identifying Middle East representation and commenter’s attitude respectively utilizes Halliday’s transitivity and Martin & White’s appraisal system narrowed to attitude subsystem. The research results conclusions as follow. First, in terms of representation, the comedy narration provides an alternative platform to positively represent the Middle East, while second, commenter’s responses in attitude perspective mostly support the positive representation by showing their positive affection within themselves, favorable judgment in entity perspective, and affirmative appreciation to the happening event. This research attempt to see stimulated attitude after a representation in a specific social issue appears, while other researches documented in this writing integrate both theories at the same hierarchy. The relation varies in perspective of the audience stimulated by the discourse and who affirmatively experienced the discourse. At this point, comedy may have potency as a platform to pleasantly criticize sensitive issues

Can the Belt and Road Initiative reduce pollution in enterprises?—Evidence from quasi-natural experiments

Based on a micro-economic entity perspective, this paper empirically examines the effect of the Belt and Road Initiative (BRI) on environment pollution of Chinese enterprises and its underlying mechanism. We found that: (1) The BRI could significantly reduce the environment pollution of enterprises supported by the BRI in China. (2) In consideration of a series of robustness test, including placebo tests, Propensity Score Matching-Difference-in-Differences (PSM-DID) test, controlling the geographical characteristics that enterprises located or registered, our core conclusion is still robust and reliable. (3) In terms of mechanism analysis, the government policies play an important role in driving enterprises to reduce environment pollution. (4) The heterogeneity results show that the environment pollution reduction effect of the BRI is more significant for state-owned enterprises, enterprises belonging to manufacturing and mining industries. Moreover, the pollution reduction effect is more significant for enterprises with low level of innovation. The findings provide theoretical and practical insights into the environment pollution reduction effect of the BRI.

Business Combinations under Common Control: A Controlling Entity Cost Approach

AbstractThis paper discusses the controlling entity's perspective in business combinations under common control (BCUCC) and suggests some issues for the International Accounting Standards Board (IASB) to consider in its redeliberations on the preliminary views in the Discussion Paper. The paper explains the use of a book‐value approach in practice, specifically by listed companies and pre‐listing initial public offering (IPO) candidates in Hong Kong, the relevance of the controlling entity perspective and the importance of pre‐combination information to users of the financial statements. This paper discusses the controlling entity's perspective in BCUCC and suggests some issues for the IASB to consider in its redeliberations on the preliminary views in the Discussion Paper.

Feasibility Study of Municipal Solid Waste Management System (MSW-MS) in Sidoarjo District

Sidoarjo MSW-MS currently facing a problem to fulfill their needs of Municipal Solid Waste (MSW) processing, as the data shown by Dinas Lingkungan Hidup dan Kebersihan (DLHK) of Sidoarjo district stated that their service cover only 48% of Sidoarjo total area with the amount of potentially unmanaged MSW per day reach about 83% of it or equal to 1032 ton of MSW per day. In regards to this condition, there is a need to determine a new integrated approach of MSW-MS so that MSW in Sidoarjo district can be more properly managed to reduce its potential implied expense, gain potential benefits from it, and prevent potential negative impacts from improperly managed MSW. In this research, the implementation of proposed integrated MSW-MS will be carried out by a private business entity in collaboration with DLHK of Sidoarjo district in a Public Private Partnership (PPP) scheme represented in form of Business Plan Scenario (BPS). This research focused on determining the best BPS to be implemented in Sidoarjo district which targeted to optimize implied benefits from Sidoarjo District regional government perspective as its priority but still considering BPS feasibility to be implemented by related private business. This process is done by making a financial model according to the proposed BPS that are complemented with linear regression-based for its waste generation input variable and Benefit-Cost Analysis (BCA). Feasibility for each BPS implementation for private business entity perspective determined according to its financial valuation parameters value and Benefit Cost Ratio (BCR) for DLHK of Sidoarjo district perspective. Furthermore, an adjustment of several private business parameters is made according to sensitivity and incremental analysis approach to ensure the feasibility of its implementation in terms of private business entity perspective.

Careers in cities: An interdisciplinary space for advancing the contextual turn in career studies

With careers increasingly taking place within and between cities, this article maps the territory for research and theory on careers in cities. Cities present a microcosm for advancing a systemic understanding of people’s careers over time and in relation to broader issues. We acknowledge cities’ multilayered contexts by identifying six spheres—locality and networks, material infrastructure, economic activities, non-work, virtual reconfiguration, and nexus of social change. The interplay between careers and these city spheres informs intertwined phenomena such as well-being, mobility, and migration. To guide further research, our framework distinguishes two meta-theoretical perspectives. An entity perspective examines causal relationships across levels, analyzing how urban characteristics explain career-related phenomena, and vice versa. A constructionist perspective examines how people’s construal of careers in cities draws on cultural repertoires about work, non-work life, and the city, including its social, symbolic, and material aspects. We use the framework to discuss contributions of the five articles of this special issue. A career lens can contribute to our understanding of cities being sources of both stability and change. With cities currently facing significant disruptions, there has never been a more appropriate time for careers researchers to incorporate the city as context.

Managing stress during the coronavirus disease 2019 pandemic and beyond: Reappraisal and mindset approaches.

The novel coronavirus disease 2019 (COVID‐19) pandemic is a global public health crisis of a scale not previously experienced in modern times (Kickbusch et al., 2020). Governmental ‘lockdown’ measures aimed at minimizing virus transmission including ‘stay at home’ orders, closure of businesses and places of congregation, and travel restrictions have had a substantive societal impact that permeates almost every facet of daily life (Gostin & Wiley, 2020; Shanafelt, Ripp, & Trockel, 2020). These widespread changes represent considerable sources of stress in the population and will have deleterious effects on mental and physical health going forward. As nations begin to emerge from ‘lockdown’, the collateral damage to human health caused by these restrictions has taken centre stage, and mental health issues, particularly stress‐related conditions and outcomes, are prominent among them. The imperative for strategies to assist in managing stress and minimizing concomitant health problems has become a priority. In this commentary, we outline how stress reappraisal interventions, which have come to the fore in recent years, may be a potentially efficacious, cost‐effective way to manage stress during and post‐pandemic, and minimize the health consequences.

Science and Charity, Educational therapy and active learning, increasing brain intelligence or heart intelligence

Transhumanism, a unique cyber entity perspective, posthumanism offers a unique integration between agency, memory and imagination in a philosophical way to achieve a harmonious ecology harmony that is developing and interrelated, increasing the education provided to graduates is necessary. The purpose of this paper discusses learning of Science and Charity, how education therapy and active learning, as well as improving brain intelligence or heart intelligence. From the results of the discussion it was concluded: 1) Various studies related to the phenomenon of the era of education 4.0 in general need to improve the education given to graduates therefore if society changes, schools need to change preparing students for the real world, rather than instead isolating students from the real world because students need to be a critical thinker and ready to solve problems, collaborate and communicate; 2) Education must teach the renewal of capacity to create, identify issues regarding current situations and actively provide solutions through the integration of faith, knowledge, charity or creed, shari'ah, morals; 3) Education must provide an ideal mode of therapy Lecture, Reading, Audiovisual, Demonstration, Discussion, Practice and Real Practice with a percentage ratio of 5: 10: 20: 30: 50: 75: 90, or use other patterns and not 100% lecture; 4) educational elements and principals must understand the concepts of knowledge for practice and knowledge in practice which consists of different varieties of knowledge as competitors or complementary such as formal knowledge (referring to theory or research and law or policy) and informal (referring to the practice of wisdom, experience personal, intuitive and tacit knowledge); 5) Other countries are fast advancing on the basis of creativity and innovation as the drivers of the knowledge economy by shifting the education system with the core of considering the abilities and talents of individuals and to create new knowledge.

Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective

AbstractIn recent decades, advocates of the shareholder value perspective regarding corporations have depicted the shareholding investor as the owner of the corporation and the entrepreneur proprietor of corporate activity. Political discourse and regulatory frameworks keep imagining that one single subject or legal person holds the whole bundle of rights and responsibilities related to corporate investment, management and control. This subject would be the shareholding investor (acting as the owner of the corporation), while the bundle would be embodied in the one kind of security issued by the corporation, that is, the share.As a matter of fact, corporate practice shows fundamental disconnection between equity investment, enterprise management and corporate control. Over time, three main legal-economic innovations have featured this disconnection: (i) the very introduction of the corporate legal form; (ii) the working of corporate groups and financial intermediaries; and (iii) the overwhelming web of contractual arrangements and financial derivatives which characterise business affairs of listed companies and equity markets nowadays.In this context, this article argues that an ownership view of corporate activity misleads understanding and undermines efforts to enforce corporate sustainability, responsibility and accountability. Ownership and market are insufficient to assure this enforcement, while ownership sovereignty is irremediably lost. Insisting on such misunderstanding would result in facilitating if not favouring structuring opportunities to circumvent control and responsibility, including through regulatory avoidance.Instead, an enterprise entity view may comprehend the corporate activity (of which the corporation is one possible legal form, often embedded in a more complex legal structure involving an enterprise group) as an organisation and an institution which responds to and must submit to a variety of inside and outside checks and balances, with a view to assuring its consistent and continued role in business and society. From this systemic perspective, consolidated accounting and disclosure may represent a fundamental element of the institutional system of protection. In particular, a comprehensive accounting system – based upon economic substance (rather than legal form) – may make enterprise groups accountable for their ongoing activities to stakeholders (including shareholders), human community and nature.

On the Interaction Between Autonomous Mobility on Demand Systems and Power Distribution Networks—An Optimal Power Flow Approach

In future transportation systems, the charging behavior of electric Autonomous Mobility on Demand (AMoD) fleets, i.e., fleets of electric self-driving cars that service on-demand trip requests, will likely challenge power distribution networks (PDNs), causing overloads or voltage drops. In this paper, we show that these challenges can be significantly attenuated if the PDNs' operational constraints and exogenous loads (e.g., from homes or businesses) are accounted for when operating an electric AMoD fleet. We focus on a system-level perspective, assuming full coordination between the AMoD and the PDN operators. From this single entity perspective, we assess potential coordination benefits. Specifically, we extend previous results on an optimization-based modeling approach for electric AMoD systems to jointly control an electric AMoD fleet and a series of PDNs, and analyze the benefit of coordination under load balancing constraints. For a case study of Orange County, CA, we show that the coordination between the electric AMoD fleet and the PDNs eliminates 99% of the overloads and 50% of the voltage drops that the electric AMoD fleet would cause in an uncoordinated setting. Our results show that coordinating electric AMoD and PDNs can help maintain the reliability of PDNs under added electric AMoD charging load, thus significantly mitigating or deferring the need for PDN capacity upgrades.

Linear Programming for Multi-Agent Demand Response

This research describes a real-time optimization model for multi-agent demand response (DR) from a Load Serving Entity (LSE) perspective. Three major categories of customers and five types of energy resources are considered simultaneously to achieve efficient DR decision making in highly stochastic future energy markets. Two infinite horizon stochastic optimization models are formulated; specifically, an LSE model and a dynamic pricing customer model. The objective of these models is to minimize long-term cost and discomfort penalty of the LSE and dynamic pricing customers. Because preferences of these two agents are different, they are inseparable and difficult to solve. A deterministic finite horizon linear program is solved as an approximation of the suggested stochastic model, and computational experiments are provided.

Leaders, networks and the social context: A relational leadership approach to regional renewable energy self-sufficiency

Abstract Various actors are involved in the emergence and implementation of regional renewable energy self-sufficiency (RESS). Some actors are more influential than others and are considered decisive for these regional transition processes. What makes these people leaders? How is leadership created and enabled? This paper addresses these questions with a multiple-case-study design, exploring four German regions aiming for RESS, using a relational leadership approach (relational leadership theory, RLT), focusing on the personalities and behaviour of leaders in their relationships (entity perspective) and on the construction of leadership during events (relational perspective). Shadowing and event analysis, in combination with interviews and document analysis, provide rich empirical material. Propositions for theorizing leadership in RESS regions are presented. Main findings show that the investigated leaders demonstrate strong skills in communication and networking. While individual leaders are important for the RESS process, a whole circle of actors with different roles based on personal skills and institutional positions/functions inside the regions is needed for enabling the RESS process. The relevance of actor's roles can shift during the RESS process, which depends on the specific regional and wider social contexts. Connecting RESS with the goals of regional development and economic added value helps bring together actors from different social areas in the networks and for raising funds for RESS-related projects. Supporting regional and wider framework conditions, e.g. funding programmes or the German Renewable Energy Act, are necessary to create an arena that enables leadership towards regional RESS. These conditions need to be understood to prepare for unexpected changes. The two theoretical perspectives of RLT help derive propositions for theorizing leadership to better understand regional processes towards RESS.

How the balance sheet misrepresents shareholder claims and undermines the entity perspective

While the revised conceptual framework issued by the FASB and the IASB states that an entity perspective is appropriate for financial reporting, the framework nevertheless still contains elements that are inconsistent with this perspective. This paper aims to contribute to the discourse around financial reporting perspective by examining the shareholder-centric focus inherent in the traditional balance sheet. We argue that the current balance sheet configuration presents a potentially misleading characterisation of shareholder claims. We suggest that shareholders do not own the corporation, its undistributed profit or the underlying assets.

How the balance sheet misrepresents shareholder claims and undermines the entity perspective

How the balance sheet misrepresents shareholder claims and undermines the entity perspective

Risk Management in Construction Project: Taking Fairness into Account

Risk management requires a comprehensive review of possible hazards, their possible outcomes as well as some recommendations about minimizing the risk. The study emphasises that the project risk management refers to an analysis of the risk factors and a creation of the strategy minimising negative effects of the risk. It was pointed out that a construction project is this kind of projects that can be defined as a unique process of high complexity (design documentation, various stages of creating the building), which has clearly defined time frames and a given financial limit. It is executed as a team work, by qualified or highly qualified specialists of different matters, for example masonry, precast, etc. Additionally, it requires a use of modern equipment and an adequate preparation of the investment. Therefore, the risk management focuses on the problems allowing for troubleshooting. A basis of the risk management is to recognise the fundamentals, which are crucial for the construction project management, i.e. an object perspective, including technological, supporting and management processes as well as an entity perspective – project stakeholders. Construction projects require also an acquaintance with the specificity of the branch. The article refers to the risk management in construction project and, in particular, a phenomenon of participants’ fairness in such projects. The problem of fairness of the entities involved in a project should be understood as a fair play, according to the arrangements agreed in a contract and compatible with current formal procedures and social rules. It was indicated that fairness can be treated as an important factor in predicting the success of such projects. Interviews conducted among contractors in Kuyavian-Pomeranian region showed varied fairness requirements put to individual participants of construction projects. The article presents results of the research. It shows a desired attitude of the surveyed enterprises towards a problem of the fair behaviour. These behaviours, relating to individual stakeholders, have been underlined in different phases of the construction projects’ life cycle.

Influence of Selected Stakeholders of Construction Investment Projects on the Course of Project

The article presents an entity perspective of the construction investment projects. In a course of the project there are stakeholders who have an indirect influence (e.g. decision-makers in the selection of projects) or a direct influence (e.g. members of the project team). An intuitive opinion about a significant influence of project stakeholders on the project’s course encouraged the authors to undertake a research in this area. The article illustrates the initial phases of the construction project life cycle in a perspective of the entities and, in particular, a role of different stakeholders in making decisions that affect a course of the project. An analysis of the structure of the construction project life cycle makes a substantial involvement of various subjects in the initial phases of the project, i.e. in an initial phase and during a creation of the structures. A key point is to underline the factors of decision-making by the participants of the construction process. It was indicated that the stakeholders have a different impact on the course of the project. In large projects, which have many stakeholders, their role in the implementation of the investment project can vary, depending on the life cycle of the project. They can have positive or negative impacts on achieving the project objectives. The paper presents the results of 100 surveys made among participants of the building processes, executors of the construction projects in the Kuyavian-Pomeranian region. The study was conducted in December 2016 and January 2017. It revealed what is the impact of individual stakeholders of the construction projects on the course of the project. A special attention was paid to a complex relationship between objectives of the project and stakeholders’ goals. A great care to the smallest possible number of risks, which may arise from the different objectives of the project and its stakeholders’ goals, should be focused on the augmentation of correlation of measures of the goals. It is crucial to identify the stakeholders, whereas it is a continuous and quite difficult process. However, when ignoring the impact of specific stakeholders on the implementation of the project, a duration of the project and its costs may increase. A main problem, in establishing a relationship of participants in the construction process, is to take into account the risk of all project stakeholders.

Small and medium sized enterprises (SMES) accessibility to public procurement: SMES entity perspective in Ghana

Small and medium sized enterprises (SMES) accessibility to public procurement: SMES entity perspective in Ghana

Getting to “Fair”

The vast majority of justice studies reflect the “event paradigm,” focusing on how subordinates form fairness perceptions in discrete situations and how managers can alter perceptions of isolated events. However, subordinates also form global appraisals of their managers across specific events and situations. To augment the event paradigm, research falling within the “social entity paradigm” focuses on these general justice appraisals. To date, very little theory has been developed on managerial fairness from a social entity perspective. Little is known regarding how entity perceptions are formed (i.e., how managers come to be seen as “fair managers”). To address this issue, we integrate insights from research on identity negotiation into the organizational justice literature and propose that entity perceptions evolve over time across three types of events. This justice negotiation perspective is unique in that we emphasize the role of both managers and subordinates as actors in the process, rather than employees as passive observers of managers’ actions. We also move beyond subordinate perceptions to consider the role of manager self-perceptions of fairness.

Education-Healthy Development Binomial from the Health of Whole Living Entity Perspective

Social life including economic life should evolve in harmony with live world ecology. The economy, as human society product should harmonize with the exigencies of “the health of whole living entity”. However, the realities of the present lived at local and global level reveal: inhuman social inequalities, frustrating consumerism, systemic pollution, poverty in the middle abundance, science without humanism, wealth without honest work etc. generated by negative human behaviors. The transition towards healthy development defined by the win-win principle, assumes that everything healthy for the natural environment is also healthy for man-created environment. This complex and long process is based on the re-spiritualization of the current educational model based on skills with the educational model in the cause of life.