Internal Management Processes Research Articles

Strategic IT Governance: Utilizing COBIT 2019 Framework to Mitigate Data Backup Failures in Industrial Operations

The development of information technology today has had a significant impact on various aspects of human life, including in the industrial sector. One example is the integration of information technology in company operations to use it as a supporting tool for sending data and information which is the main reference for organizational management in decision making. To measure the level of capability of the IT system used, companies can use the COBIT 2019 framework, which not only helps in assessing the suitability of IT systems, but also provides recommendations for solutions to problems faced by the company. For example, research results show that problems related to data backup failures have been identified in Domain DSS01, with recommended solutions such as implementing policies related to information security from outsourced employees, establishing internal management processes, setting up timely incident tickets, and implementing recommendations to overcome non-compliance.

Effectiveness of Higher Education Financing: DEA and SFA Modelling

The article aims to assess the effectiveness of financial expenditures in higher education for 31 provinces in China, namely overall, technical and scale efficiency, and to determine whether the returns to scale are increasing or decreasing for each province. The main method used is the three-stage DEA analysis / Data Envelopment Analysis, and software DEAP2.1 and Frontier 4.1 are used for modelling. Financial expenditures on higher education form an input parameter in the DEA model. The output parameters (determining the efficiency of higher education) are the number of students, the number of full-time teachers and the new value added to fixed assets in higher education institutions. The modelling was carried out for 2008-2013 and 2014-2018 (the COVID-19 pandemic is not considered to avoid uncommon trends and unpredictable disturbances in the model). A comparison of the analysis results for these periods allowed the identification of new trends and patterns. The study takes into account three main groups of parameters: 1) endogenous (inefficiency of internal management processes); 2) exogenous (gross regional product per capita of each province in China; the extent of university clustering, which is determined by political and market decisions and does not depend on educational institutions; and the degree of fiscal decentralisation, which is estimated in the article as the ratio of local and state budget expenditures per capita, taking into account the distribution of total budget expenditures for each district and the total population of the respective territory); 3) random disturbances. At the first stage of the study, a BCC model focused on inputs (to assess the technical efficiency of financial expenditures on higher education in different provinces) was built. It does not consider exogenous factors and random disturbances. In the second stage, SFA (stochastic frontier analysis) was applied to account for the impact of all three groups of factors (endogenous, exogenous and statistical noise) on the efficiency of financial expenditures in higher education for each province in China. In the third stage, the adjusted and standardised input and output parameters are incorporated into the BCC models, and the actual value of efficiency caused by exogenous parameters and the influence of random factors is determined. A comparison of the results of each modelling stage for each stage in the study and each province in China allowed the establishment of how the influence of the determinants of higher education financing efficiency changed in chronological and spatial contexts.

Creating and observing impacts in transdisciplinary projects ‐ Insights from the social design lab

Thorough yet feasible impact assessment concerns projects of all kinds, including transdisciplinary real-world labs. In many cases, ex-post impact analysis for accountability and reporting is the goal. However, the real-time impact observation methodology developed by the social design lab seeks to identify impacts, potentials, and changing needs during the course of the project, complemented by ex-ante and ex-post analysis. This allows for learning and prompt iteration of the research/project design.In this article, we reflect on approaches for creating and observing impact in transdisciplinary projects. Based on the insights from the work of the social design lab (sdl), we describe the demands for impact observation in a transdisciplinary project context ‐ enable strategic project iteration through real-time observation of achievements, challenges and potential, learn about impact patterns and record intangible forms of impact ‐ which created the need for developing a new methodology. We therefore outline the main elements of our impact observation methodology: ex-ante impact orientation, impact observation and reflection throughout the process as well as ex-post analysis. The sdl’s experience has shown that integrating impact observation into daily work is time-consuming but worthwhile. For us, impact observation is a central research tool for identifying social transformation and its potential, to account for organisations’ own activities and for supporting internal learning and project management processes.

Development of ETS (E-Ticketing System) Module for Issue Management

This study proposes the integration of an Employee Tracking System (ETS) module within a logistics company's existing web application to streamline internal management processes. Focused on a one-month internship, the research aims to address the inefficiencies of conventional communication methods by facilitating real-time issue tracking and resolution. Through collaboration between academia and industry, the study explores the practical implementation of information technology solutions to enhance organizational communication and problem-solving. Results indicate improved communication efficiency and problem resolution within the organization, highlighting the potential of such systems to contribute to the evolution of information technology in the workplace. Highlights : Implementation of ETS module improves communication efficiency. Collaboration between academia and industry addresses practical challenges. Integration of technology enhances problem-solving within organizations. Keywords: Organizational Communication, Employee Tracking System, Information Technology, Logistics Industry, Collaboration

Internal Audit Evaluation and its Optimization in Universities under the Great Intelligence and Cloud Technology

Abstract This study delves into the critical role of Dazhimian technology in enhancing the evaluation of internal audit in universities and its optimization process. Firstly, a balanced scorecard-based internal audit performance evaluation system for universities was constructed, which covers four dimensions, namely, functional performance, service object, internal management process, learning and growth, and is further refined into 25 evaluation indexes. Then, the entropy weight-TOPSIS evaluation model was used and combined with actual data for empirical analysis, thus effectively measuring internal audit performance. Specifically for the case study, College F as a research subject shows significant performance improvement. The functional performance weight is as high as 0.3574, significantly higher than other dimensions, reflecting its outstanding performance in improving internal audit performance. Comprehensively analyzing the horizontal and vertical comparisons, HEI F has been improving its internal audit performance and its relative closeness is leading in all dimensions. In addition, we find that the quality of internal auditing in HEIs has a significant positive impact on profitability, operational capability and sustainable Development, further confirming the importance of optimizing the internal audit system. This study provides an effective technical tool for evaluating internal audit and its optimization in universities and valuable references and lessons for other universities.

EVALUATION OF THE INNOVATION-INVESTMENT FACTOR FOR AUGMENTING THE COMPETITIVENESS OF CONSTRUCTION ENTERPRISES

This article delves into the multifaceted realm of innovation and investment processes, shedding light on their intrinsic nature, economic ramifications, and pivotal roles in fostering resource efficiency. The study meticulously examines investment policies, delving into the imperative factors that drive investments in innovations, thereby necessitating the enhancement of management systems. The crux of the narrative emphasizes the profound significance of integrating innovations and investments to optimize resource utilization effectively. The exploration begins by scrutinizing the economic landscape during the initial years of the Republic of Azerbaijan's independence. It dissects the strategic steps taken to reconstruct the economy, highlighting the pivotal role played by state investment programmes. Special attention is devoted to the nuanced analysis of investments in the construction industry. This scrutiny extends to the impact of the landmark "Agreement of the Century" and the strategic development of the construction sector of Azerbaijan. Utilizing data from 1995 to 2021, the research analyzes the growth trends of fixed assets and investments in fixed capital in the construction sector. Despite a setback in 2020 due to the COVID-19 pandemic, the sector demonstrated resilience, rebounding in 2021. The findings reveal a substantial increase in both fixed assets and investments over the studied period, underscoring the sector's pivotal role in the country's economic development. The research recommends a dual-perspective consideration of innovation and investment activities – both as internal management processes and as fields for capital application for potential investors. The importance of effective dynamic management of investment needs and resources is emphasized, especially in the early stages of innovative projects. The study also explores the correlation between the share of construction in investments in fixed capital and the degree of economic openness in Azerbaijan. The article suggests the necessity of adapting the management structure of construction enterprises to innovation and investment activities, involving the creation of specialized units within construction enterprises. This extended exploration underscores the intricate relationship between innovation, investment, and economic dynamics, portraying them as symbiotic elements crucial for the sustainable growth of construction enterprises. The research contributes valuable insights into the economic dynamics of Azerbaijan's construction sector, offering recommendations for policymakers and industry stakeholders to foster sustained growth and competitiveness.

Android-Based Internal Quality Audit Application Development at the Faculty of Educational Sciences State University Surabaya

Internal quality audit is considered an important tool to control the governance and operations of an organization. As an independent and objective assurance and advisory function, internal quality audit is designed to increase value through audits of internal control systems, risk management, and governance processes. Awareness of the importance of internal quality audit and also the fact that its effectiveness can be measured is what led the author to conduct research and development of an Android-Based Internal Quality Audit Application, which aims to facilitate the Internal Quality Audit process at the Faculty of Education, State University of Surabaya. The development of the Internal Quality Audit Instrument is carried out by adapting the ADDIE research and development model. The results of the study showed that each category tested got the results, namely: 90% for the functional category; 90% for the design category; 89% for the ease-of-use category; 87% for the suitability need category. The results of the study also explained that the Android-Based Internal Quality Audit Application, Faculty of Education, State University of Surabaya has been effective in each category and is good to be implemented.

Linking knowledge and action for climate-ready fisheries: Emerging best practices across the US

Despite progress in understanding and predicting climate change impacts and possible responses for US marine fisheries, use of climate-related information in federal fishery management decisions remains limited. One barrier to progress in linking climate knowledge to management action is that individual management bodies’ efforts tend to be isolated, with few opportunities to coordinate or communicate about successes and shared challenges. To promote cross-regional learning, we distill eight best practices from emerging climate-focused efforts, drawn from a collaborative workshop, literature, and authors’ experiences. We conceptualize these best practices as interrelated—and incomplete—pieces of a knowledge-to-action “puzzle” that could be adopted based on regional context. One best practice, mapping out management processes and structure to identify “on-ramps” for climate information (3.1), represents a foundational centerpiece that enables other best practices. Three practices apply primarily to internal management processes: frame climate initiatives within existing management mandates and processes (3.2); strategically incorporate qualitative information to deal with uncertainty (3.3); and pilot initiatives with healthy or lower-risk stocks (3.4). Another set pertains to efforts that include broader stakeholders: engage stakeholders early and often (3.5), emphasize local priorities (3.6), employ structured processes to keep initiatives on track (3.7), and leverage collaborative research to build trust and overcome capacity constraints (3.8). We highlight emerging initiatives that demonstrate how these practices were implemented, discuss continued challenges, and identify opportunities where these practices could be expanded in support of climate-ready fisheries.

The Impact of Corporate Governance on Intellectual Capital. Empirical Evidence from Romanian Companies

This study aims to analyse the effects of corporate governance on the intellectual capital of companies. The sample is composed of 64 companies listed on the Bucharest Stock Exchange in the time span 2016-2021. The data were collected from companies' annual reports and from Thomson Reuters database. In this way, we investigated the relationship between corporate governance, measured as the compliance with the Bucharest Stock Exchange Code of Corporate Governance, and intellectual capital, measured by two different methods: Economic Value Added (EVA) and Value Added Intellectual Coefficient (VAIC). The results showed that there is a positive and statistically significant relationship between intellectual capital and corporate governance. The main results of our study indicate that there is a positive and statistically significant relationship between corporate governance and intellectual capital in all the cases. Furthermore, all the control variables, namely total assets, employee number, and leverage, show positive and statistically significant results. It has been found that intellectual capital and good corporate governance practices can contribute to the wealth creation of firms. Strategic planning, organisation, transparency, and accountability are the cornerstones of a good corporate governance system. These elements improve the quality of the internal control and risk management processes and increase investors’ and other stakeholders' trust. The importance of intellectual capital has been acknowledged by companies as a vital component of their competitive advantage. The outcomes of the present study can be used by policymakers in order to increase the efficiency of companies and to determine the need to invest in human capital.

A dynamic capabilities perspective on implementing the Circular Transition Indicators: A case study of a multi‐national packaging company

AbstractThe use of life cycle‐based assessment has been defined a crucial microfoundation to implement circular business models from a dynamic capabilities perspective. Through a case study of a multi‐national packaging corporation in the plastics sector, the application of an industry‐developed circularity assessment, the Circular Transition Indicators (CTI), is analysed in two manufacturing locations (Italy and China). The aim is to identify how this life cycle‐based assessment can amplify the company's capability to sense, seize and reconfigure its resources. Data were collected from a company placement, interviews, and sustainability reports. The CTI mainly contributed to the sensing microfoundations concerning the company's life cycle‐based perspective and the use of environmental management tools. It also proved to complement existing life cycle‐based approaches because it does not identify sustainability impacts, but only captures material flows. Furthermore, the results showed how the CTI implementation benefitted from existing microfoundations, such as the strategic collaboration with knowledge partners and previously collected sustainability and process efficiency data. Finally, it was also discussed for which microfoundations the CTI results could be most useful: to improve internal resource management processes and to support external circularity pledges. This paper contributes an empirical example to connect dynamic capabilities with life cycle management literature in a circular economy context.

Determination of the peroxide anion radical in water by the chemiluminescent method

Introduction. The necessity of the analysis of peroxide anion radicals in the aqueous medium as the main element performing a special role in the management of internal processes in the body is substantiated. 
 Goals and objectives of the study. Creation of methodological support for the determination of a superoxide anion radical in drinking waters, providing metrological characteristics of parameterization of its systemic homeostatic action in a biologically significant concentration range. The task of the study was to find a method and optimal conditions for determining the concentration of peroxide anion radical in drinking waters that differ in their electrochemical parameters.
 Materials and methods. As an analytical instrument for measuring ultra-low concentrations of hydrogen peroxide in water (more than 0.1 µg/l), a kinetic chemiluminescent analyzer was used (liquid chemiluminescent analyzer “LIK Universal”, TU 9443-001-42844321-03).) Parametrization of the ratio of anion-radical and free molecular forms of hydrogen peroxide in the specified range of its concentrations in water was carried out by HPLC. A capillary cryophysical method based on the selection of chains of self-similar aqueous associates was used to estimate the dimensional parameters of the associates of peroxide anion radicals.
 Results. The dependence of the integral chemiluminescence intensity on the concentration of superoxide anion radicals in water was established to be linear only in the range of peroxide concentrations from 0 to 40 µg/l. At the same time, the time to reach the maximum intensity of the glow depends on the concentration of the peroxide anion radical in water. By studying the dimensional parameters of associates of peroxide anion radicals from the content of hydrogen peroxide in water, it was found that in the range of ultra-low concentrations they practically do not change for a sufficiently long time, which is due to the stability of the isomerism of water molecules in this concentration range.
 Limitations. The objects, composition, quantitative limits and conditions for measuring anion radical peroxide using this technique apply to drinking water, the quality and control methods of which are regulated by regulatory documents of the international community.
 Conclusion. A method for estimating the content of peroxide-anion radical in water based on the use of a kinetic chemiluminescence method with a sensitivity 
 of about 10–1 µg/l in small volumes of water (50–200 µl) has been developed, which has sufficient accuracy and reproducibility for practical purposes.

МОДЕЛЮВАННЯ ГЛОБАЛЬНОГО ЕНЕРГОСПОЖИВАННЯ У КОНТЕКСТІ УРАХУВАННЯ ПРІОРИТЕТНОІ РОЛІ ЗЕЛЕНОЇ ЕНЕРГЕТИКИ

Systemic and irreversible processes of "greening" of the global energy sector have formed a solid basis for a deep structural transformation of global production in recent decades. Already in the next twenty-thirty years, it will not only fundamentally modernize the corporate strategies and business models in effect today, but will also form a qualitatively new – stable – paradigm for the reproduction of a global social product. It envisages the systemic greening of the worldwide processes of production, distribution, exchange and consumption based on both the fundamental modernization of the existing energy infrastructure and the deep convergence of the entire complex of technologies, which are related, on the one hand, to increasing energy efficiency, and on the other, to increasing volumes production and consumption of renewable energy. The general contours of a sustainable paradigm for the reproduction of a global public product are currently being formed by leading global corporations on the basis of the introduction of environmentally friendly energy technologies into all internal production and management processes, deep energy modernization of production facilities, as well as systematic adaptation of financial and economic operations to natural and climatic changes and global environmental standards Thus, thanks to the "greening" of the energy sector, in the nearest historical perspective, a powerful self-supporting mechanism will be formed to transfer the entire world economic system to a qualitatively higher level of development, which includes a significant increase in the efficiency of energy resource management. This is related to the key features of green energy, which (from the point of view of the conceptual foundations of the green economy) is able to ensure the maximum convergence of economic, ecological and social goals of global social progress on the basis of a significant mitigation of the existing resource and environmental limitations, threats of ecosystem degradation, as well as deep inter-country and inter-regional asymmetries in access to energy resources.

ОСОБЕННОСТИ СЕКЬЮРИТИЗАЦИИ ВОДНОГО ВОПРОСА В ЭФИОПИИ В РАМКАХ КРИТИЧЕСКИХ ПОДХОДОВ К ИССЛЕДОВАНИЮ БЕЗОПАСНОСТИ

This article seeks to explore the problem of water security in Ethiopia, involving the implementation of the Grand Ethiopian Renaissance Dam (GERD) project. With its existential significance for the Ethiopian nation attributed to the dam, discovering the mechanisms of constructing threats to water security, as well as possible structural preconditions for a shift from confrontational to compromise politics, are examined. Therefore, an analysis of the Ethiopian discourse on GERD is being carried out in order to identify possible signs of securitisation and / or de-securitisation of the water issue. The research also compares the explanatory power of various approaches within the theory of securitisation for this case. The key finding is the explanation of the phenomenon of water securitisation in Ethiopia as an established political technology for the management of internal processes, in contrast to the traditional approach which posits an intersubjective policy of decisive action.

Educational process in the context of pandemic impact

In today's society, there are many factors that influence our life, upbringing, and education. Today, we are meeting with factors that we did not even know about until now, or we preferred not to know. One of these factors that greatly affected the educational process, its implementation and management was the period of the pandemic. The recent pandemic situation changed the basic direction of the school, which the school management had to manage both in relation to internal management processes and external processes. In this context, we carried out research, the most important findings of which we present in our paper. The goal of the research was to investigate and analyze how the school management dealt with the demands of the school's long-term mission in response to the presence of the Covid19 pandemic situation.

Eğitim Yöneticilerinin Performansını Olumsuz Etkileyen Kuramsal Bir Süreç İncelemesi

The purpose of this study is to examine the processes that negatively affect the performance of educational administrators working in educational institutions in relation to the work they do on the issues falling within their field of duty. Education managers are personally responsible for all internal and external management processes of educational institutions. The regular and healthy functioning of all work and transactions in the area of responsibility included in this broad job description naturally creates stress for education managers. The stress situation in question also directly affects the life satisfaction processes. In this study, the concept of stress, stress sources, ways of coping with stress and the processes that negatively affect the performance of educational administrators related to the working situation in educational institutions have been tried to be determined in this context. This study was conducted in order to determine the sources of stress in educational administrators, to identify ways to cope with stress, to protect against stress and to examine the negative effects of stress on life satisfaction and to contribute to the situation assessments envisaged in parallel. Key Words: Educational Institution, Educational Administrator, Performance

Studi Literatur Penerapan Manajemen Risiko Pada Bank Syariah

Despite the fact that Islamic banking has developed significantly to date, business activities and the risks associated with operating financial institutions cannot be separated. When Islamic banking functions as a financial intermediary for Indonesian businesses, there will always be risks. Risk management can measure and mitigate risks to find solutions to problems. At Bank Syariah Indonesia, the implementation of risk management is going well. The implementation of risk management is generally divided into 8, namely: credit risk, liquidity risk, market risk, operational risk, legal risk, compliance risk, reputation risk, strategic risk. The following is the implementation of good risk management: Risk management governance must go through internal control processes and risk management processes. Therefore, Banks must identify and manage risk management inherent in every banking system activity.

Integrating Text-Mining and Sustainability Balanced Scorecard Methods to Examine the Relationship between CEO Messages of Homepages and Firm Value: Emphasis on Fashion Companies in South Korea

This research examines the association between CEO messages and current and future corporate value on the websites of fashion companies. The research methods of this paper are as follows: First, we extract the fashion firm samples among companies listed in Korea’s KOSPI and KOSDAQ in 2020. Second, CEO messages’ text data on the homepage of the fashion companies are obtained by hand-collecting. The repeated words with high TF-IDF values are selected as keywords using text-mining techniques. Third, the CEO messages of the fashion firms are classified with one of finance, customer, internal management process, learning and growth, and corporate social standpoints by the SBSC framework. This research investigates through regression analysis whether firms that emphasize certain factors affect their future or current corporate value. As an additional test, using social network analysis, CONCOR analysis, and 2SLS analysis, the paper checks the objectivity and robustness of the empirical results. The results of this paper are as follows: The first finding presents that all the standpoints of the CEO messages of fashion firms had no significant association with current company value. These results imply that CEO messages posted on the company homepage are generally expressed from a long-term standpoint, and a long time is needed to realize their visions or goals expressed in the CEO message to actually effect corporate value. The second finding shows that the future firm value can be improved as firms mention more words related to the corporation’s social responsibility among CEO messages of the company homepages disclosed by fashion companies. This result implies that if a fashion firm shows its vision and goals related to corporate social responsibility and makes an effort to achieve them, the company value will be increased in the future. The results of the additional tests support the fact that there is a significant positive association between the mention of social responsibility in the CEO message of the company’s website and future firm value. The contributions of this study are as follows: First, on research topics in the field of accounting, this study utilizes text mining and the SBSC framework and quantified qualitative data to perform empirical analysis. Introducing this new and innovative methodology contributes to the development of convergence research. Second, the results of this study suggest that the contents of the company’s CEO message contain symbolic and implicit important information. In particular, this study proved through empirical analysis that companies’ effort and achievement related to social responsibility help increase corporate value in the long run.

Práticas Gerenciais em Operações e Cadeia de Suprimentos Turísticos Durante a Crise Pandêmica no Brasil:

This article aimed to analyses the management practices adopted by managers in operations and supply chain of business related to tourism in Juiz de Fora (Minas Gerais, Brazil), in the period between March 2020 and August 2021. The research focused on the structural components – hosting, food, travel agencies, cultural equipment and transportation – of the tourism supply chain, its main connections, the internal management process and possible inter-organizational relationships. Methodologically, a mixed [qualitative-quantitative] research was carried out. The information collected was analyzed through descriptive statistics and content analysis. As results and conclusion, it was observed that the companies that remain in operation are mainly those with more than ten years in the mercado, have a strong link with the local market and within its value chain. These companies reported having better monitoring of their operational activities and reducing failures in their services.

Knowledge Management Model for Internal Auditing

Internal audit is crucial to improve the effectiveness and efficiency of internal controls, governance, and risk management processes in organizations. For an internal audit organization, to benefit from the knowledge of its staff, it is vital to identify the knowledge that is needed to complete quality and efficient internal audits. Knowledge management is a system that is concerned with using to the best advantage knowledge and experience. In internal auditing, knowledge management is increasingly recognized as a tool to effectively manage not only the knowledge of individuals, but also the collective knowledge in the organization. Research on internal audit has appeared since the 1980s and brought many benefits to internal audit activities, but these studies have not explained how knowledge is created during an internal audit. To address the research gap, this study looks into how knowledge is managed in an internal audit process. The applied methodology is to conduct qualitative case study research by using in-depth interviews, observations, and documentary analysis in the internal audit field.
 Findings from empirical analysis of the case together with the literature review provide useful insights to construct a potential model of knowledge management in internal audit. During an internal audit process, there are three key elements including data, information, and knowledge that internal auditors need to consider. Data is a series of separate observations, measurements, or events in the audited company. Information is the organized data that has been arranged with relevance and purpose for better comprehension of the internal activities. The knowledge generated and applied by internal auditors can be thought of as a collection of specific and broad information sets and experience in similar audit situations. The process of knowledge management in internal audit involves four sub-processes: collecting data, analyzing data to get information, synthesizing information to create knowledge, and improving knowledge by putting knowledge into practice. The research findings imply that the process of internal auditing requires internal auditors to apply not only analysis capacities but also empirical experience in their work. In the internal audit, it requires collaboration from within the auditing organization and from the auditee’s sources to enable a valuable outcome for all involved.

Relationship building and minority business growth: Does participating in activities sponsored by institutional intermediaries help?

Historically, minority businesses have faced barriers to growth in mainstream U. S. markets. Institutional intermediaries have emerged as a low-cost solution. They help minority businesses access large, established corporate members. They provide training designed to improve long-term viability by enhancing internal management skills and processes within minority businesses. Drawing on social capital theory and using an online survey, we examine 113 minority businesses affiliated with a regional council of the National Minority Supplier Development Council (NMSDC). We find that their selective participation in different types of intermediary-sponsored activities influences their relationships with corporate and other minority members, although to different degrees. Moreover, we find that government contracting experience strengthens how relationship building with corporate members affects their growth. Compared to Hispanic and Asian minority businesses, African American minority businesses experience higher growth from relationship building with other minority members.