Internal Operations Research Articles

One faith for different realities: accounting and management practices of Benedictine monasteries

Purpose This paper aims to explore how the accounting and management practices of monastic institutions were shaped by their surrounding social, political, geographical and economic environments, as well as religious ideologies, during critical historical periods. Design/methodology/approach By applying institutional theory and the comparative international accounting history perspective, this study conducts a comparative analysis of archival records from two monasteries, examining how their accounting and managerial practices were influenced by differing institutional logics. The research relies on systematic archival data collection, complemented by secondary sources, to analyze how religious beliefs shaped the accounting and management practices of these institutions and the degree of convergence between the two. Findings This study found that both monasteries adapted their accounting and management practices to their external environments. San Placido demonstrated resilience amidst disruptions such as wars and earthquakes, while Silos showed financial sophistication through diverse income streams. The resilience of these institutions was driven by their ability to align internal operations with external political, economic and social factors. This adaptability, coupled with strategic management, enhanced their capacity to maintain financial stability, illustrating the direct link between external changes, organizational resilience and improved financial health. Research limitations/implications This study highlights the historical interplay between religious principles and accounting management practices in Benedictine monasteries by comparing two monasteries. It reveals how external environments shape internal operations, showcasing the resilience and adaptability of these institutions in maintaining financial sustainability through the alignment of external pressures with internal resilience mechanisms, which in turn bolster their financial health. Originality/value This research contributes valuable insights to historical managerial and accounting literature, shedding light on the financial resilience and strategies used by Benedictine monasteries. It underscores the enduring respectful legacy of their accounting practices and the unique interplay between spiritual devotion and organizational structure within these institutions.

«УЧРЕДИТЬ НА ЮЖНОМ БЕРЕГУ КРЫМСКОГО ПОЛУОСТРОВА В СЕЛЕНИИ ЯЛТАХ ТАМОЖЕННУЮ ЗАСТАВУ…»: К ИСТОРИИ СОЗДАНИЯ И ДЕЯТЕЛЬНОСТИ ЯЛТИНСКОЙ ТАМОЖНИ И ЮЖНОГО ОТРЯДА ТАВРИЧЕСКОЙ БРИГАДЫ ПОГРАНИЧНОЙ СТРАЖИ

The article examines the history of the creation and activities of the Yalta customs outpost (later the Yalta customs), which celebrated its 200th anniversary in 2024. Based on archival documents, some of which are being introduced into scientific circulation for the first time, as well as previously published statistical materials, collections of the customs department and other official publications of the Ministry of Finance of the Russian Empire, the main stages of interaction between customs institutions, border and quarantine guard units operating in the Taurida province are determined in the 19th century. The work of these authorities in peacetime and the features of their functioning during the Crimean (Eastern) War of 1853–1856 and the Russo-Turkish War of 1877–1878 had been analyzed. Measures aimed at optimizing the work of these units in difficult conditions of combat operations and occupation of the Crimean Peninsula by the enemy had been studied. The specifics and sources of formation of personnel of the Yalta customs outpost, units of the Taurida border guard brigade, and quarantine guard units stationed in the province had been identified. It is concluded that the organization of customs, quarantine and border services on the territory of the Taurida province, namely, on the southern coast of Crimea in the 19th century was well thought out and fully consistent with local specifics, since the peninsula was not only the center of external and internal trade operations in the Northern Black Sea region, but also the most important region in geopolitical and strategic terms. Russia, which has repeatedly faced the need to eliminate external threats while simultaneously increasing its economic potential, has taken the necessary steps to ensure the normalization of the activities of customs institutions in the region.

Barriers and Facilitators to Adopting a Systematic, Proactive, Evidence-Informed Technical Assistance System.

This article describes (a) key elements of a high-quality technical assistance (TA) system; (b) the operationalization of a high-quality TA system (Getting To Outcomes-Technical Assistance; GTO-TA) being implemented in a training and TA center (TTAC) interested in transforming its support services to include an evidence-informed approach to TA; and (c) key lessons learned in successfully transitioning from "TA-as-usual" to an evidence-informed TA system. GTO-TA is one operationalization of a systematic, proactive, evidence-informed approach to TA. GTO-TA includes best practices and core elements for a comprehensive TA system; it aims to increase the readiness (reduce barriers and increase facilitators) of an organization to deliver an innovation (program, policy, practice, process new to an organization) with quality. We describe the collaboration between the Wandersman Center and the Geographic Health Equity Alliance team to co-design and implement the GTO-TA system. Data from surveys, interviews, and consensus conversations led to important lessons learned, which are applicable to other TTACs seeking to develop a more proactive and systematic approach to TA. Lessons include: changing internal operations to facilitate TA providers making necessary changes in providing TA and understanding the relative advantage perceptions about a new TA system that influence adoption and must be considered.

Process Mining in der Intralogistik

Abstract The application of process mining opens up a wide range of possibilities for logistics, such as the identification of bottlenecks, the optimization of throughput times and the more efficient use of resources. However, in an area as dynamic and vulnerable as logistics, there are specific challenges that make the application of process mining difficult and therefore require special attention. A structured approach is therefore required to successfully implement process mining in practice. This publication presents a methodology that supports companies in effectively integrating process mining into their internal logistics operations. It includes project initialization, the extraction and preparation of the data to be analyzed, the execution of analyses, the interpretation of the results and the derivation of measures.

Numerical Simulation of Vanadium–Titanium Blast Furnace under Different Smelting Intensities

The blast furnace smelting of vanadium–titanium ore plays a crucial role in the efficient utilization of vanadium-titanium resources. In this research, a detailed numerical simulation study of the temperature, velocity, and concentration fields during the smelting process in a vanadium–titanium blast furnace was conducted. The actual production data from a 1750 m3 vanadium–titanium blast furnace was utilized, combined with softening and dripping parameters and material balance calculations, to develop a two-dimensional blast furnace model. This model was employed to analyze the effects of varying smelting intensities on the internal operating conditions of the furnace. The study found that as smelting intensity increased, significant changes occurred in the temperature fields and CO concentration fields within the furnace, thereby affecting the reduction efficiency of the burdens. Additionally, this research also shows that increasing the proportion of Baima pellets in the furnace will lead to the expansion of the soft melting zone and the upward movement of the soft melting zone. This investigation not only revealed the variations in the internal physical fields of the blast furnace under different operating conditions but also provided theoretical foundations and references for optimizing the design and operation of vanadium–titanium blast furnaces. By comparing the velocity field under different smelting intensities, it was found that the difference was small, which was mainly related to the expansion behavior of the pellets. These findings provide an important scientific basis for further improving the efficiency of blast furnace smelting and reducing costs.

Inspiring Contributions: Fan Leaders’ Directives and Encouragement in the Chinese Online Celebrity Fan Community

Abstract In the neoliberal era, there is a new phenomenon where numerous fans follow fan leaders’ instructions to make tangible or intangible contributions to support celebrities, which has exacerbated economic polarization. Although past studies have explored fan empowerment in the Internet era, fan leaders’ promotion effect has remained unstudied. This study aimed to discover fan leaders’ role in guiding fans’ contributions in the Chinese fan community. By integrating a two-step flow model and participatory culture theory, it used qualitative content analysis to analyze 410 posts and 972 comments in the Chinese singer Song Yaxuan’s fan community from February 3 to 10, 2023. Through an inductive approach, four main themes were derived from results: (1) task delegation and empowerment; (2) user-friendly instructions and seamless communication; (3) highlighting a sense of crisis and putting pressure on fans; and (4) fostering a collective mindset. The findings revealed fan leaders use different techniques and the top-down structure in the community to encourage fans to give voluntary contributions of money or time to the celebrity’s development. Theoretically, this study showed internal operation logic in Chinese fan community. Practically, the study shed light on how to lessen the harmful consequences of neoliberalism’s features within the Chinese entertainment industry and realize healthy development.

Ghost Distributions on Supersymmetric Spaces I: Koszul Induced Superspaces, Branching, and the Full Ghost Centre

AbstractGiven a Lie superalgebra $$\mathfrak {g}$$ g , Gorelik defined the anticentre $$\mathcal {A}$$ A of its enveloping algebra, which consists of certain elements that square to the center. We seek to generalize and enrich the anticentre to the context of supersymmetric pairs $$(\mathfrak {g},\mathfrak {k})$$ ( g , k ) , or more generally supersymmetric spaces G/K. We define certain invariant distributions on G/K, which we call ghost distributions, and which in some sense are induced from invariant distributions on $$G_0/K_0$$ G 0 / K 0 . Ghost distributions, and in particular their Harish-Chandra polynomials, give information about branching from G to a symmetric subgroup $$K'$$ K ′ which is related (and sometimes conjugate) to K. We discuss the case of $$G\times G/G$$ G × G / G for an arbitrary quasireductive supergroup G, where our results prove the existence of a polynomial which determines projectivity of irreducible G-modules. Finally, a generalization of Gorelik’s ghost centre is defined which we call the full ghost centre, $$\mathcal {Z}_{full}$$ Z full . For type I basic Lie superalgebras $$\mathfrak {g}$$ g we fully describe $$\mathcal {Z}_{full}$$ Z full , and prove that if $$\mathfrak {g}$$ g contains an internal grading operator, $$\mathcal {Z}_{full}$$ Z full consists exactly of those elements in $$\mathcal {U}\mathfrak {g}$$ U g acting by $$\mathbb {Z}$$ Z -graded constants on every finite-dimensional irreducible representation.

Analysis of the ‘Good’ performance indicators of Non-Governmental Development Organizations

The current economic and political crisis has brought about a change in the environment in which Non-Governmental Development Organizations (NGDOs) have traditionally operated. This change can be summed up as a reduction in the funds received accompanied by an increase in the population they must serve. It is thus important to possess mechanisms that allow an analysis of the excellent work performed by NGDOs. A knowledge of the NGDOs’ efficiency in managing previous projects can contribute to improving their future achievements. This research aims to establish some objective indicators that permit an evaluation of the efficiency of these organizations. Firstly, a detailed analysis of the Spanish Agency for International Development Cooperation (AECID) regulation is conducted. This allows us to synthesise the indicators of a good performance by an NGDO based on a study of the eligibility criteria of public donors. The study concludes that the internal good practices criteria of the NGDOs of the AECID can be grouped into four criteria: experience, transparency and internal operations, human resources, and financial resources. Subsequently, a global performance measure of the NGDOs is built using a multi-criteria decision-making approach that minimises the distance from an ideal point whilst maximising the distance from an anti-ideal point. Our approach has been applied in the evaluation of 20 Spanish NGDOs.

Organic Rankine Cycle System Design by Utilizing The Waste Heat of Internal Combustion Engine Based on Numerical Simulation

Abstract Most of the energy supply for today’s human activities still comes from fossil energy. Energy based on fossil fuels can cause an increase in greenhouse gas (GHG) emissions. Therefore, increasing the efficiency of energy conversion systems based on fossil fuels is necessary to mitigate pollutant emissions. The internal combustion engine (ICE) is one energy conversion machine that still consumes fossil energy to work in the transportation sector. Losses during internal combustion engine operation result in reduced engine thermal efficiency. Exhaust gas heat loss is one of the relatively significant losses. It leads to the waste of heat, which could be utilized and converted into valuable energy in the form of electrical energy that the engine can use, resulting in a considerable amount of primary fuel that could be saved. An organic Rankine cycle (ORC) system is considered in this analysis as a heat recovery unit from the Diesel ICE. The Aspen Plus simulation software was chosen to design the system consisting of an ORC unit integrated with a Diesel ICE unit. The working fluid for ORC used in this analysis is R-141B, R-123, and R-245fa. The simulation results show that the heat the ORC unit receives from the ICE via turbocharger is around 366 °C. Thus, the system has a thermal efficiency of 11.11% when using R-141B as the working fluid, 8.41% if R-123 as the working fluid, and 6.63% when using R-245fa as the working fluid. This study also obtained a condenser design as part of the ORC unit. The condenser can be considered a plate heat exchanger, with 53 plates needed to support the process.

Mitigating the Negative Financial Effects of Extreme Weather Events Through Supply Chain Analytics

Despite extensive discussions on the value of integrating big data analytics into supply chains, or supply chain analytics (SCA) for short, it remains unclear whether SCA can effectively help firms mitigate the negative financial impacts of extreme weather events. To address this important research question, we first employed the event study methodology to quantify extreme weather events’ financial effects in terms of abnormal stock returns. Then, we compared the difference in abnormal stock returns between firms that have adopted SCA and matched control firms without SCA adoption. Our event study results indicate that, although these events affected firms’ stock returns negatively, the effects were less severe for firms with (rather than without) SCA adoption. Furthermore, our results suggest that firms having more stable innovation outputs will reap greater benefits from SCA in the extreme weather context. Conversely, firms facing more unstable market demands will benefit more from SCA in the extreme weather context. Overall, our research demonstrates the mitigating role played by SCA during extreme weather events but also reveals how this mitigating role is contingent on the firm’s internal and external operating uncertainties.

Assessing performance of water supply operation of water companies in China: A union dynamic multi-activity network data envelopment analysis

Urban growth and the increasing urban water demand highlight the importance of performance analysis in the water supply industry. Both water supply companies (WSCs) and water supply and sewage companies (WSSCs) produce and deliver potable water for city dwellers. Water authorities use benchmarks to monitor the two types of companies’ operations. The internal operation process and heterogeneities of observations were not considered for relative performance evaluation by conventional DEA models. To overcome these limitations, this study proposes a union dynamic multi-activity network data envelopment analysis (DMANDEA) model to extend static network DEA to a more general case for dynamic efficiency assessment of the water supply operations of water companies. For the first time, the model allows for the decomposition of the water supply operation into water production (WP) and water consumption (WC) substages and performance comparisons for water companies by considering their heterogeneity simultaneously. Specifically, by using a non-radial directional distance function (DDF), the inefficiencies for substages and the entire system can be both assessed dynamically. This model is applied to a sample of 246 water companies in China in 2016–2018. The overall, period, and substages’ group efficiencies, meta efficiency, and technology gap ratio (TGR) for 179 WSCs and 67 WSSCs are all provided. The empirical results reveal that: (1) the average group efficiencies of WSCs and WSSCs are 0.4567 and 0.6611, respectively. The meta efficiencies of WSCs and WSSCs are 0.4523 and 0.4703, respectively. The TGR of WSCs (0.994) is greater than that of WSSCs (0.7067). (2) WSSCs perform better than WSCs do, which suggests that economies of scope do exist in WSSCs. However, WSCs possess the best technology for water supply operations because of their high TGR. (3) The average meta efficiency for all the observed water companies (0.4572) is not optimistic, which correlates more with inefficiency in the WP stage. The causes stem from the natural monopoly, lack of competition, and relatively lower water tariffs. The Chinese water supply industry requires diversification of ownership and operation modes, and gradual increases in water tariffs. (4) Water companies in the eastern region outperform those in other regions. Regional cooperation, such as technology sharing, the transfer of managerial experience, and information exchange, needs to be emphasized.

The impact of narcissistic leadership on organizational support: A study based on a sample of strategic emerging industries

AbstractWith the development of new science and technology, more and more strategic emerging industries have grown up close to the development of science and technology. Companies in these industries no longer emphasize the unilateral loyalty and commitment of employees to the organization but focus on building mutual loyalty and trust between the organizations and employees. Based on the leadership‐member exchange theory and organizational support theory, the study establishes a model of the influence mechanism of narcissistic leadership on organizational support and puts forward hypotheses. Using the questionnaire survey method, from the eight major fields involved in high and new technologies: electronic information, biology and new medicine, aerospace, new materials, high‐tech services, new energy and energy saving, resources and environment, advanced manufacturing and automation, and conducts empirical research on the 228 valid questionnaires recovered in a group manner. The relationship between narcissistic leadership and organizational support is explored at different power distance levels. Empirical results show that at low power distances, narcissistic leadership is negatively correlated with leadership identification. At high power shifts, narcissistic leadership is positively correlated with leadership identification. Regardless of the level of power distance, leadership identification will positively affect organizational support, and leadership identification mediates the relationship between narcissistic leadership and organizational support. This study has contributed to the study of narcissistic leadership and organizational support and has given relevant recommendations in combination with management practices. This study can help to understand the internal operation mode of the organization and provide theoretical support for system science. Besides, it guides the development of intelligent systems to evaluate the impact of leaders' behaviours accurately.

The Role of Digital Leadership in The Digitalization Transformation of The East Java District Attorney's Office in Improving Public Services Through The “SI PANDU” Application

Sustainable development that affects all organizations brings a new transformation that prioritizes IT adaptability and effective services. The need for effective and practical life services is the primary need of the global community today. Therefore, digital leaders, in this case, play a critical role in creating a digital transformation strategy at the East Java High Prosecutor's Office in a visionary and targeted manner by creating an application called SI PANDU, which integrates the external and internal operations of the East Java High Prosecutor's Office which also improves the quality of public services. Based on this background, this study aims to review how digital leaders at the High Prosecutor's Office are able to encourage innovation in the emergence of the SI PANDU application as a form of action against the sixteenth SDG's point. This study uses a descriptive qualitative method with a literacy study approach to obtain in-depth results. From this study, the results were also obtained that digital leaders have three indicators mastered to create innovation, namely profoundly understanding people, digitalizing organization and driving and integrating tech trends. These three components exist in the East Java District Attorney's Office so that they can observe trends and follow their development to realise effective public services.

Experimental study on a pump-driven CO2 two-phase thermosyphon loop

In order to better understanding the internal operating principles of liquid pump-driven two-phase thermosyphon loop (LPTPTL) and promote the application of environmentally friendly working fluids, a LPTPTL using CO2 as the working fluid was studied through experiment. Both the operating mechanisms and performance of the CO2 LPTPTL was investigated. It was found that the impact of the pump on the two-phase thermosyphon loop (TPTL) varies significantly across different operation stages. During the oscillatory operation stage, activating the liquid pump eliminated the geyser boiling in the loop and made the TPTL to transition from oscillatory to stable operation. During the normal operation stage, the pump power had little effect on the total thermal resistance of the TPTL. While the system’s EER (Energy Efficiency Ratio) significantly decreased with the increasing pump power. During the overload operation stage, activating the liquid pump helped alleviate overheating or subcooling in the loop. With the pump power increasing from 3.0 W to 18.8 W, the heat transfer limit of the TPTL increased from 1800 W to 3300 W, while the system’s EER decreased from 600 to 176. This study proves the feasibility of CO2 LPTPTL, and provides theoretical guidance for its real application.

THE ROLE OF AI IN HEALTHCARE INDUSTRY

This article analyses the present condition of technological applications based on artificial intelligence (AI) and their influence on the healthcare sector. This work conducted a comprehensive literature research and examined certain real-world instances of AI implementations in the healthcare sector. Undoubtedly, the fast progress of artificial intelligence (AI) and associated technologies will enable healthcare providers to provide fresh value for their patients and enhance the effectiveness of their internal operations. However, successful deployment of AI will always pose distinct problems and the adoption of specific approaches to revolutionize the whole care service and operations in order to fully utilize the advantages of future technology. The analysis is derived on an examination of several academic sources, encompassing research from ScienceDirect, MDPI, Elsevier, and the Journal of Consortium. These sources address studies and data published from recent years till 2024.

Exploring the Impact of Private Equity Investment on Corporate Performance: A Case Study Pharmablock

Reasonable use of private equity investment not only effectively solves the problem of corporate funds, but also rapidly enhances the expansion of enterprises; Equity participation in enterprise management and decision-making can also make the development of enterprises more scientific and efficient. However, private equity investment also has the attribute of a "double-edged sword", such as excessive participation in internal business operations and the timing of exiting equity, which greatly affect the decision-making direction and debt stability of enterprises. This article takes Nanjing Pharmablock Co., Ltd., hereinafter referred to as "Pharmablock", as an example. By interpreting the process of private equity investment and investment, it studies the changes in the company's financial indicators such as profitability, debt repayment ability, and development ability, interprets the impact of private equity investment on enterprises, and ultimately identifies relevant issues and proposes corresponding suggestions.

Internal Audit Guide to the K3 Management System at Simpang Lima Gumul Hospital Kediri

Hospitals in the BLUD system play an optimal role in providing health services, including the implementation of hospital operations using income sources and each part of the hospital must be able to have its own role and function but are interconnected to fully support smooth operations. The problem of a company or hospital related to occupational safety and health in general is about the readiness of management and all employees to face risks that may occur before, during and after the production process or health services with the aim of increasing effective, efficient productivity and reducing losses due to the risks incurred. Therefore, it is necessary to carry out an internal audit regarding SMK3. The main target is the management of Simpang Lima Gumul Hospital Kediri. The aim of this activity is to find out the Standard Operational Procedures for SMK3 Internal Audit at Simpang Lima Gumul Hospital Kediri. The method used in this activity is presentation regarding SMK3 Internal Audit Standard Operating Procedures to the management of Simpang Lima Gumul Kediri Hospital using power point as a medium for supplying material. The results of this activity are Standard Operational Procedures for Internal Audit of SMK3 Simpang Lima Gumul Hospital Kediri.

Unlocking the potential: Responsibly embracing artificial intelligence to advance the use of health data and analytics at the Canadian Institute for Health Information.

Canadian Institute for Health Information (CIHI) is looking to modernize and adopt new ways of working. This incudes the use of new technology, including the application of Artificial Intelligence (AI). To begin in a purposeful manner, the organization developed an AI strategy which was informed through feedback from key stakeholders and partners, from its staff and from a review of international research. The research informed several ways AI could add value to CIHI's internal operations and to the external role CIHI could play in advancing responsible AI adoption in health systems across Canada. This article describes the strategy development process and the areas of focus within the strategy.

Quality Management Systems and Service Delivery in Parastatals in Kenya: A Case Study of Kenya Plant Health Inspectorate Service (Kephis)

Total quality management is becoming more widely recognized due to businesses' efforts to provide high-quality goods and services. Government parastatals are confronted with various challenges due to shifting dynamics, such as inadequate legal and regulatory frameworks, subpar corporate governance, and unfavourable public perception. The main objective was to examine quality management systems and service delivery in Kenya. The investigation was guided and anchored by the following theoretical pillars: The study's fundamental anchor theory is Deming's Theory of Quality Management, which was backed by institutional theory The study employed a descriptive research design with a population of 300 as its target. Stratified random sampling was used to select a sample size of 171 people. Data was gathered through surveys. The quantitative data was analyzed using SPSS. The data was displayed using tables. The relationship between the variables was demonstrated using inferential statistics. Some ethical guidelines were considered to direct the research investigation throughout the study period. The relationship between quality services and service delivery had an R2 = 0.499, which indicates that a shift in quality services may be responsible for 49.9% of the variation in service delivery, and an R2 = 0.642, which indicates a strong positive association between quality services and service delivery. basic relationship between quality control and service delivery (R = 0.595) with an R2 value of 0.431. This means that to improve performance, businesses should be aware of their clients' requirements, meet their needs now and in the future, and aim to surpass their expectations. KEPHIS's management should think about incorporating quality service principles within the organization's divisions and departments. To ensure successful quality services and business success, KEPHIS should set up their quality management systems by ISO standards. More research can be done to broaden the study's focus to include other industries or look at how public, private, and SMEs are implementing the findings. Furthermore, knowledge generation processes can be integrated with a company's internal and external operations through quality management.

The effect of ESG scores on bank stability: Islamic vs. conventional banks

ABSTRACT This paper examines the impact of ESG (Environmental, Social, and Governance) factors on the stability of banks across different continents, focusing on both conventional and Islamic banking institutions. The empirical analysis indicates a positive influence of ESG activities on the stability of these financial institutions. Notably, the study finds that ESG scores significantly enhance the stability of both conventional and Islamic banks. The environmental pillar score, especially within the conventional banking sector, shows highly positive and statistically significant results, highlighting the benefits of environmentally responsible practices. In contrast, the social pillar is positively correlated with stability in the Islamic banking sector, suggesting that active involvement in community service and social responsibility initiatives leads to improved stability. Overall, the study emphasizes the transformative potential of ESG activities in enhancing the stability and valuation of banks by positively influencing both their external perception and internal operations.