Organizational Profitability Research Articles

The Effect of Supply Chain Management on the Performance of Commercial Bank Organization in Ethiopia's Case of Jimma City

Abstract: Purpose: the main purpose of this research was to examine the impact of supply chain management (SCM) practice on performance in bank organizations in Ethiopia. Research methodology: Cross-sectional descriptive survey design was employed and three purposively selected government banks were studied using a census sampling approach, the data was collected through pretested questionnaire. The main quantitative analysis was employed using STATA 14. Results: status of SCM practice was at a high level. Spearman correlation analysis revealed that ease of access system support, efficient ordering, lean program, lead time, and customer relationship uniting SCM best practice with profitability have a positive relationship, however ordinal logistic regression analysis revealed that SCM practice dimensions customer relationship with SCM best practice and lean program have a positive significant impact on the profitability of bank organization. Limitations: The study performed at Jimma city may not represent all business process office employees of the bank and further longitudinal study required Contribution: This study offers practical and vital means for supply chain managers to appraise and measure supply chain performance practices. For instance, SCM practices can be employed to assess the degree to of firms' performance practices have been achieved and their impact on enhancing satisfaction. Keywords: 1. Commercial bank 2. Performance 3. Profitability 4. SCM practice 5. Ethiopia

The impact of human resource accounting on financial performance(case study: Industry-oriented companies admitted to the Tehran stock exchange)

Human resources have a significant role in the development of the organization. Human resource accounting helps measure the cost and value of the organization's human resources and helps managers make critical decisions about employees. This study mainly investigates the impact of human resource accounting on financial performance in industry-oriented companies admitted to the Tehran Stock Exchange by using the panel data approach from 2001-2017. The results show that organizational profitability has a positive and significant effect on human resource accounting, and asset return and stock return have a negative but insignificant effect on human resource accounting.

Tax Incentives and Firm’s Profitability: Evidence from Manufacturing Companies

This research work centered on the establishment of the how tax incentives can improve profit statement of selected manufacturing companies in Nigeria. The major objectives of the research paper is to determine the effect of tax procedures on profitability of firm in selected manufacturing companies and to determine the effect of tax incentives on profitability of firms in selected manufacturing companies, primary source of data which was questionnaire was adopted for this research work and based the peculiarity of the research paper title and population consisted selected manufacturing companies in Nigeria. The hypotheses were tested and analysed through the aid of Statistical Tools for Social Science (SPSS version 23). The results of the analysis established that tax incentives has no positive and significant impact on the profitability of fifirms of listed manufacturing companies in Nigeria. However, the researcher was of the opinion that with the tax-exempt income and loss relief, there is a significant relationship between tax incentive and profitability of firms of listed manufacturing companies in Nigeria. The study concludes that the government of Nigeria should encourage tax incentives in some industries which increase their returns on asset. In addition, manufacturing companies that encounter losses may apply those losses to previous tax payments in order to boost their returns on assets. This is based on the condition that they do not demand existing refunds in excess of cumulative tax payments in those years. In this study, the researcher recommends that manufacturing companies in Nigeria be made more aware of the importance of tax incentives. They should also be required to take advantage of such incentives to increase the country’s manufacturing industries. Finally, policy makers should help to create a more enabling climate by providing good roads and electricity, which have become the primary causes of manufacturing firms profit losses. Keywords: Manufacturing Firms: Tax Incentives: Organizational Profitability: Nigeria

Dynamic Association Between Board Independence and Firm Profitability: The Moderating Role of Director Ownership

The study investigates the association between board independence, directors' ownership, and organisational profitability. To illustrate the links, the case of listed nonfinancial enterprises on the Dhaka Stock Exchange between 2015 and 2019 is examined. To effectively manage the concern of endogeneity, the generalized method of moments (GMM) is used as the econometric techniquein this research. The study reveals that board independence has a negative and significant effect on profitability, however, the effect of directors' shareholdings on the same is positive and significant. Further to this, the study finds that ownership of directors positively moderates the adverse effect of board independence on organisational performance. The outcome of this study suggests that the influence of a certain governance component may behave differently depending on the power of ownership concentration.

Internal control in the profitability of a general services company – Peru

Nowadays, internal control and profitability are becoming very important to achieve favorable results in the profits of any economic organization. The objective of this research was to describe the effect of internal control on profitability in a general services company Chosica, 2021, for this purpose a quantitative study of the applied type was conducted, with a non-experimental design, cross-sectional and descriptive scope, applying the questionnaire and documentary analysis to analyze each variable. In the results it was found that the level of internal control is at a low level with 62%, the analysis of profitability showed a minimal increase in the ratios of the period 2021, compared to 2020, showing levels of ROA 10%, ROE 19%, ROCE 21% and ROS 10%. thus, reaching the conclusion that internal control has a positive effect on the profitability of the company, so the organization must make a more efficient internal control creating shared values in the collaborators to improve the results in profitability and thus achieve institutional objectives.

Human Capital Development as a Predictor Firm Growth in Manufacturing Companies in Lagos State

The main purpose of this study was to investigate the effect of human capital development on firm growth in Manufacturing companies, Lagos State. The study employed descriptive survey design and the target population of the study was 2,355 employees from the three selected manufacturing companies listed in the Nigeria Stock Exchange. The simple random sampling method was used in selecting the respondents in each of the selected manufacturing company. The sample size was 418. The study used questionnaire to collect the required data. Descriptive statistics was used mainly to summarize the data. Statistical Package for Social Science (SPSS) was used for analysing data. Data presentation was through the use of tables. Regression analysis was used to establish the relationship between the independent and dependent variables. The study found out that employee work experience had no significant effect on organizational output of selected manufacturing companies in Lagos State, Nigeria (β = 0.045, t = 1.122, p > 0.05. Employee training had a significant effect on market share of selected manufacturing companies in Lagos State, Nigeria (β = 0.101, t = 2.354, p < 0.05). In addition, employee compensation had a significant effect on organisational profit of selected manufacturing companies in Lagos State, Nigeria (β = 0.225, t = 4.515, p < 0.05). The study recommends that managers of selected manufacturing companies should improve the staff competence according to the company’s expectation; providing training to the employee by emphasizing on the hard skills and soft skills, as well as expertise skill; understand the amount of compensation in accordance with the environment of the manufacturing industry in Nigeria in order to encourage the employees in improving their performance.

The associations of the national health and productivity management program with corporate profits in Japan.

Using a dataset from a survey on national health and productivity management, we identified health and productivity factors associated with organizational profitability. The Ministry of Economy, Trade and Industry conducted an annual survey on Health and Productivity Management between 2014 and 2021. We assessed the associations of organizational health and productivity management using survey questions collected in 2017 and 2018, with the rate of change in profits from 2017 and 2018 to 2020. We identified factors associated with organizational profitability using eXtreme Gradient Boosting, and calculated SHapley Additive exPlanation (SHAP) values for each factor. Among 1,593 companies (n= 4,359,834 employees), the mean age of employees at baseline was 40.3 years and the proportion of women was 25.8%. A confusion matrix for evaluating model performance had an accuracy of 0.997, precision of 0.993, recall of 0.997, and area under the precision-recall curve of 0.999. The most important factors related to an increase in corporate profits were the percentage of current smokers (SHAP value, 0.121), per-employee cost of health services (0.084) and medical services (0.050); the percentage of full-time employees working in sales departments (0.074) and distribution or customer service departments (0.054); the percentage of employees who slept well (0.055); and the percentage of employees within a company who regularly exercised (0.043). Employees' lifestyle-related health risk factors and organizations' management systems were associated with organizational profitability. Lifestyle medicine professionals may demonstrate a significant return on investment by creating a healthier and more productive workforce.

Managers' narcissism, earning quality, and bankruptcy risk

Purpose: This study was conducted with the aim of investigating the effect of narcissism in managers on profit quality and bankruptcy risk. Design/methodology/approach: The present study is applied in terms of purpose and is in positive accounting research. The research data were also collected based on information from sample companies selected by the systematic elimination sampling method. Based on this, 177 companies were selected over ten years, from 2012 to 2021. The research data were extracted annually from Rahavard Novin 3 software. After performing calculations in EXCEL software to enter the relations and hypotheses of the research, they were entered into Eviews software .Findings: The results of the research hypotheses test showed that managers' narcissism significantly affects earnings stability, earnings predictability, earnings relevance, earnings timeliness, and bankruptcy risk. We also found that narcissistic managers could have two positive and negative dimensions and the presence of these managers in the organization increases the quality of earnings but also the risk of bankruptcy.Academic contributions: There is a contribution to the development of knowledge related to the effect of managers' narcissism on the profitability and bankruptcy of organizations. Practical contributions: The presence of narcissistic managers in the organization can have two positive and negative dimensions, and narcissistic characteristics may neutralize their creative talent for the organization.

Advances in contemporary means to assess exchange-traded financial assets

Evaluation of exchange-traded financial assets fair is regarded as an essential duty in contemporary economics. Nonetheless, the significance of approaches for assessment and anticipation of potential costs is perpetually altering. This article offers a comparative examination of technical and fundamental analysis techniques, revealing their benefits and drawbacks. That features of Fundamental analysis (FA) as income, profit, profitability and the debt burden level are deemed in depth, the extent of their impact on the securities’ price is investigated. Following the study, conclusions are made regarding the progressively narrow utilization of technical examination throughout short-term and investments issue solution. An anticipation is for a more fall of FA significance as the primary technique of evaluation. To acquire those conclusions, the study utilized statistical data reveal the characteristics of exchange-traded assets while organizations got into IPOs. The information acquired demonstrate a vivid relation between the innovation element of businesses, market share and the costs. Meanwhile, the organization profit has eventually deceased to be the primary features of the business over the course of its evaluation. Plus, they investigated the relation between the fairness of exchange-traded asset assessments and quantitative easing (QE) schemes.

Green Cost Accounting and Financial Performance of Selected Upstream Companies in Nigeria

There is a growing concern about the implications of environmental activities on the profitability of upstream companies in Nigeria. In view of the individual importance of the environment and the continued survival of business organizations, attention is focused on the interplay of sustainability of the environment and profitability of corporate organizations. The study specifically assessed the effect of environmental conservation cost on return on assets and net profit after tax of upstream companies in Nigeria. The study adopted the ex-post factor research design and data were sourced from the companies’ annual audited financial reports for the period 2009 to 2018. The multiple regression technique was applied in estimating the study’s parameters. Findings showed that environmental conservation cost has positive and insignificant effect on return on assets and profit after tax of upstream companies in Nigeria. The study therefore concluded that green cost accounting has positive and insignificant effect on financial performance of selected upstream companies in Nigeria. Based on the findings, it is therefore recommended that Nigerian upstream Companies should ensure proper management of environmental conservation costto enhance their profitability

Can Blockchain based Supply Chain Create a Stock Market Reaction? Evidence from an Event Study

This study investigates Blockchain based Supply chain (BC-SC) announcements impact on the stock market. Using a sample of 104 announcements between 2016 and 2021, we conduct an international event study to determine the market reaction. We find that an overall positive market reaction of 1.45% to all BC-SC announcements on the announcement day. In addition, we find that the stock market reaction slightly differs when different SC challenges are targeted by the announcing firm. When blockchain is used for traceability purposes, the market response is less positive when compared to other SC challenges like resolving disputes, maintaining cargo integrity and data security. We further find that firms that are part of BC industrial collaborations experience a more positive stock market response, when compared to firms using private or public BC networks. When looking into firm characteristics, we find that innovative firms experience greater positive reaction to BC-SC announcements. Interestingly, we find that smaller firms do not experience a strong positive market response. Leveraging the diverse industries in our sample, we investigated the effect of early adoption of BC-SC with respect to the industry. The late BC-SC adoption in the manufacturing sector only received a significantly positive market reaction. Overall, it seems that the market views many BC initiatives as adding to the competitiveness and long-term profitability of organizations. It also shows that BC, as a multi-stakeholder technology should be evaluated from both a strategic and operational perspective. Other implications and research directions are also identified; especially given the limitations of the study and the relatively early BC-SC supply chain developments.

Managed by Algorithms: How Humans Act, React, and Interact in the Future of Work

Algorithmic management has rapidly grown to play an influential role in managing workforces in large organizations. Platforms such as Uber, Upwork, and Deliveroo, are now able to coordinate and assign tasks of many workers, provide evaluation and feedback, and maximize the profit of organizations across different industries. While some have incorporated human input and interventions, many have the capacity to make fully automated decisions that are criticized as “human-out-of-the-loop systems”. Despite concerns, criticisms, and challenges, the future of work of algorithmic management is here. This symposium aims at exploring nascent attempts to view humans managed by algorithms (including both employees and managers) as more active, dynamic, and interactive actors of algorithmic management systems. In particular, this stream of research investigates the behaviors, reactions, and interactions of human actors in such systems. We address such questions as: How do app-workers’ experience at work, including emotional resources and self-regulation, fluctuate on a daily basis? How can we incorporate artificial intelligence (AI) in organizations without compromising employee decision-making and work motivation? How can gig workers exercise “voice” and “choice”, and eventually form a collective action against AI platforms? How do managers who formerly made promotion decisions react to those made by AI? How will they react if candidates selected by AI turn out to be underperformers? Influences of Algorithmic Surveillance on Workers' Intrapsychic Responses and Career Sustainability Presenter: Yu-Ping Chen; John Molson School of Business, Concordia U. Presenter: Pamela Lirio; U. of Montreal Presenter: Simon Pek; U. of Victoria The Impact of Distinct Employee AI Perceptions on Task Motivation and Decision Compliance Presenter: Oneg Singer; Tel-Aviv U. Presenter: Ilanit SimanTov-Nachlieli; Tel Aviv U. Examining Resistance and Voice in the Gig Economy–A Systematic Review Presenter: Prakriti Dasgupta; U. College Cork Presenter: Ronan Carbery; Cork U. Business School Presenter: Anthony McDonnell; U. College Cork Presenter: Stefan Jooss; U. College Cork AI-Supported Promotion Decisions –Would it Help to Dismantle Bias in Organizations? Presenter: Sibel Ozgen; Florida International U. Presenter: Nathan J. Hiller; Florida International U.

Consumer Responces to CSR in Greek Banking Sector: Does CSR Really Matter?

This paper focuses on investigating the impact of Corporate Social Responsibility on consumers’ preferences and loyalty in the banking sector. The researchers examined the main concepts associated with CSR and how it is related with the choice and the retention of customers to a specific bank. 67 individuals participated in a qualitative research, which was conducted through semi-structured interviews. The purpose of the research was to analyze the extent to which CSR actions affect customers’ choice and loyalty to a bank. The main conclusions that emerged reveal that although the satisfaction and commitment, as well as the positive perception of consumers depends on the trust created by the banks, customers in Greece still believe that the CSR actions implemented by banks only contribute to increasing their organizational profits through the improved corporate reputation and recognition. It is thus evident that CSR does not have a significant impact on customers’ attraction and loyalty. This paper also identified that one of the major problems in the banking sector is the lack of public confidence in the way banks operate and the special role they play in modern societies.

"MARKETING STRATEGIES OF INDIAN TELECOM SERVICES IN TUMKUR, KARNATAKA, INDIA"

The Indian telecommunication services is one of the fastest growing in the world and India is expected to become the 2nd larg est telecom market in the world by 2023 and has turned into the second biggest after China. Telecom Sector has remarkable growth in India because large proportion of population does not have wireless connections. Marketing strategies are important for development and profitability of organizations as there is fierce battle for subscriber service providers This paper analyses the marketing strategies of Indian Telecom. Services in Tumkur, Karnataka,India. The responses are collected using structured questionnaire and the collected data is presented in the form of graph, charts, tables and they are analyzed through statistical tools like Co-relation, Chi-square, and ANOVA. Most of the customers are expecting quality in service, majority of the respondents are experienced call drops or network loss so telecom services need to overcome from that problem and telecom service provider should maintain quality in service. This paper specifies that differentiate their offerings and build enduring relationships with their consumers, which improves customer loyalty, it enables the business to differentiate their customers.

Consumer Responses to CSR in Greek Banking Sector: Does CSR Really Matter?

The present study aims to investigate the impact of Corporate Social Responsibility on consumers’ preferences and loyalty in the banking sector. The researchers examined the main concepts associated with CSR and how it is related to the choice and the retention of customers to a specific bank. Qualitative research was implemented by the use of semi-structured interviews with 67 individuals. The purpose of the research was to analyze the extent to which CSR actions affect customers’ choices and loyalty to a bank. The main conclusions that emerged are that although the satisfaction and commitment, as well as the positive perception of consumers, depend on the trust created by the banks, customers in Greece still believe that the CSR actions implemented by banks only contribute to the increase in their organizational profits through the improved corporate reputation and recognition, and thus CSR has not a significant impact on customers’ attraction and loyalty. Finally, it became clear that one of the major problems in the banking sector is the lack of public confidence in the way banks operate and the special role they play in modern societies.

Econometric Analysis of the Effectiveness of Government Incentive Measures for the Development of the Region

This study aims to identify the main factors that can influence the growth of the regional economy in order to assess the effectiveness of the government support measures for regions, designed to stimulate the regional domestic product growth. The subject of the study is the relationship of socio-economic indicators in the Northwestern Federal District of Russia. The authors apply the method of correlation-regression analysis. The scientific novelty lies in the development of an econometric model based on statistical data of the constituent entities of the Northwestern Federal District to forecast the levels of regional domestic product and consumer spending per capita. The main socio-economic indicators of the development of the Northwestern Federal District have been identified, which make it possible to quantitatively assess the measures taken by the government to financially support the population and the economy of the region. The Menges model was chosen as the basis for the study, which allows analyzing the relationship between such significant financial and economic indicators of an economic entity as gross regional product, investments, profit of organizations and consumption. The article developed an econometric model in the form of a system of interconnected econometric equations, the coefficients of which were estimated in the Gretl package of applied econometric programs. Based on the analysis and modification of the classical Menges model, the authors were able to determine the key indicators that have a significant impact on the dynamics of the economy of the Northwestern Federal District. These include the following factors: investments; consumer spending per capita; taxes; social payments; household deposits; personal loans; industrial production; income from business activities; profit of organizations. The authors conclude that financial support for entrepreneurs and businesses does not have a significant impact on the economic growth of the region, and measures aimed at increasing the wages of employees of organizations for the economy of the Northwestern Federal District are more effective than measures associated with an increase in social benefits. The research results will be useful to those who make regional management decisions to stabilize the post-pandemic economic situation in the Northwestern Federal District.

Design a technology acceptance model by applying system dynamics: an analysis based on key dimensions of employee behavior

PurposeThis study aims to investigate the impact of new technologies on parameters of organizational behavior and evaluate their determining role of technology maturity and readiness of staff in the digital readiness.Design/methodology/approachThis study has obtained an integrated model of technology’s effect on staff’s organizational behavior considering digital readiness level by using system dynamics is developed. In this model, the effects of new technologies entry on organizational behavior variables are analyzed in different layers, and the result of this impact on the consequent of a bank organizational behavior and each indicator is examined separately in different scenarios. In determining the indicators and their significant coefficients, the viewpoints of banking experts and professionals in organizational behavior have been considered.FindingsAs a result of our surveys, five technology effects, without intermediaries, were obtained, which are automation, learning, streamlining repetitive jobs, addiction to technology and reducing face-to-face contact. Each of these factors would make a chain of side effects. In a way that, ultimately, their positive or negative effects on productivity and consequently on organization profits appear. The result indicates technology has effects on important behavioral factors such as stress, motivation, organization values and personal satisfaction. Indicators, which are formed by positive or negative factors, are being upgraded or downgraded. Therefore, managing negative cycles and developing positive cycles can be considered as one of the major banking concerns for controlling IT effects on its organizational behavior of human resources.Originality/valueThere is little academic remarkable literature on clarifying the effects of digitalization on employee's behavior in an organization, this research offers managers and organizations a model of influential factors that need to be taken into account by managers when they encounter new technologies. This study’s proposed analysis is useful to improve the efficiency and productivity of the organization, and alongside this, it is effective for the digital transformation process. This study fills previous research gaps in the academic context related to the practical studies that relied on digital maturity.

Current Topics in Health Care Law

Current Topics in Health Care Law

The Impact of Business Communication on Organizational Profitability

The Impact of Business Communication on Organizational Profitability

Transforming Public Sector Organisations in Non-Western Economies Through a Sustainability Leadership Approach

Dynamics in the business environment today is affecting every facet of human endeavor. The traditional leadership behavior has had its own share. Several researchers have written on sustainable development and corporate governance practices as a sure way of profitability and growth in a contemporary business organization. In this article, the author ignites the debate to transform public sector organizational leadership in the non-western economies to embrace the sustainability leadership approach. This is as a result of poor corporate governance and unethical corporate cultural practices and lack of stewardship theoretical approach that has brought seven domestic banks to their knees in Ghana in 2017 and 2018. The study further proposes a strong organizational culture that keeps values and ethical behavior as well as regulatory framework in checks for long-term survival and profitability in the public sector organizations that take away the vulnerability and unethical practices.