Specific Industry Research Articles

Integrating Digital Trends into Candidate Journeys and Employer Branding: A Book Review

Given the evolving landscape of recruitment, the integration of technologi-cal and media trends has revolutionized recruitment processes, transform-ing how companies attract potential future colleagues. “Digitales Recruiting entlang der Candidate Journey. Maßnahmen und Best Practices für erfol-greiches Employer Branding” by Michael Lorenz and Frank Nientiedt (2023) offers insights and guidelines on integrating digital components at every stage of the candidate journey. The book serves as a comprehensive guide to the complex field of digital recruiting strategies. From raising awareness to making a final hiring decision, Lorenz and Nientiedt (2023) break down the stages of the candidate journey, explaining how digital tools can be used to optimize recruitment processes and outcomes. Drawing on related research and specific industry best practices, the book discusses va-rious aspects of digital recruitment, including social media recruiting, app-licant tracking systems, predictive analytics and more. The implementation of digital technologies to create a seamless and candidate-centric recru-itment process is a primary focus. The book highlights the potential of di-gital recruiting strategies by providing methods on how to leverage social media platforms to enhance employer branding or how to use algorithms powered by artificial intelligence to identify top talent...

Integrating resource-based and market-based views in the fisheries industry – CEO perspectives

Icelandic fisheries have been driven by access to natural resources, focused on fishing, processing, and selling products to wholesalers. The purpose of this study is to identify competitive advantage in the industry and find out how it is evolving within the perspective of resource-based view (RBV) and market-based view (MBV). In addition, this study is aimed at providing empirical evidence that can improve the understanding of competitive advantage in RBV and MBV perspectives in academic research. This study involves qualitative case studies based on in-depth elite interviews with chief executive officers (CEOs) of Icelandic fishing companies holding around 50% of the allowable national fishing quota. The findings suggest a transition from an RBV to an MBV to strengthen the competitive advantage of the industry. Key findings stress the significance of growth strategy, enhancing integration, value chain control, and brand development within the MBV perspective. Furthermore, the identified competitive advantage integrates strengths from the RBV with a market perspective for the fisheries industry. By considering these research views jointly, the understanding of companies' strategic behaviors and outcomes in a specific industry is expanded. This study offers, in addition, actionable insights and recommendation for top management and stakeholders in the Icelandic fishing industry, highlighting a shift from RBV to MBV strategies and underscoring the importance of internal resource integration for sustaining competitiveness. Moreover, the study proposes a model showing the prospective competitive advantage of the industry. Additionally, it contributes to the ongoing discussion on competitive advantage and provides valuable industry-specific insights. Limitation of this study is that it may not fully represent the entire fishing industry in Iceland and relies exclusively on the perspectives of CEOs.

Navigating organizational change through a processual perspective on the transition toward the circular economy: Save The Duck case study

PurposeBy rooting our study in Lewin’s change management theory, we conduct an in-depth case study of a medium-sized fashion firm transitioning toward a CE. Through adopting a multi-level and processual perspective, we offer empirical evidence of the change process and elucidate the drivers and resistance to change factors.Design/methodology/approachWe opt for a single in-depth longitudinal case study of a fashion firm that was born with a sustainable business model and that is in transition toward the CE. We involve multiple informants, and we adopt a processual approach to uncover the drivers and resistance to change factors at different organizational levels (i.e. top and middle management and operational levels).FindingsOur findings enable us to highlight novel key drivers and resistance factors at the organizational level. Regarding the former, we reveal the involvement of top and middle management in the decision-making process and the recruitment of young people. For the resistance factors, we identify adaptation to structural change, reluctant mindset, internal divergence of ideas, and commitment of all organizational levels to the CE.Research limitations/implicationsThe paper presents some limitations. First, our research is based on a single in-depth case study, which, while allowing for rich, detailed exploration, inherently limits the statistical generalizability of our findings. Focusing just on one organization located in a specific industry and geographical context means that our results may not be directly applicable to all organizational settings. Firms belonging to other industries would probably show different patterns of change due to industry-specific drivers and barriers. Also, the institutional and geographical contexts of our case study inevitably influence the cognitive and cultural aspects of the drivers and barriers we identified. Then, our research provides a processual yet not longitudinal view of OCCE, thus not fully capturing the long-term dynamics of the phenomenon.Practical implicationsOur findings underscore the critical role of visionary leadership, particularly stemming from the CEO, in driving CE transition. Leaders should articulate a clear vision for sustainability, foster a culture of experimentation and actively identify opportunities for CE implementation. Moreover, our results suggest that organizational culture plays a fundamental role in supporting CE transition. Creating a dedicated sustainability team to coordinate CE initiatives and counter the internal resistance, fostering the engagement of all organizational levels in CE initiatives, developing training programs to enhance CE knowledge and skills throughout the organization and recruiting young talents are some of the key recommendations we posit to firms aiming to start the process of CE transition.Originality/valueThis paper contributes to the emerging literature on “Organizational Change toward a Circular Economy” (OCCE) by providing a processual analysis of organizational change toward the CE. Through an in-depth exploratory study of a fashion firm in transition toward the CE, we were able to identify drivers and resistance factors and to offer a visual map of our findings to graphically show the change toward the CE and the drivers and resistance to change factors that have thus far been under-investigated from an organizational level (Graessler et al., 2024).

Collusion or supervision? Between auditor and audit firm – tax planning’s perspective

PurposeThis study aims to investigate the impact of auditor industry specialization (AIS) on clients’ tax planning at the audit firm level and individual auditor level, respectively.Design/methodology/approachThe study’s sample consists of 44,637 firm-year observations of Chinese firms listed on the Shenzhen and Shanghai Stock Exchanges during the period from 2002–2020. The data are collected from the Taiwan Economic Journal. Panel regression is used to test hypotheses. Additionally, a two-stage least squares model is used to address concerns about possible endogeneity.FindingsThe relationship between tax planning and AIS is significantly positive at the audit firm level, while it is significantly negative at the individual auditor level.Originality/valueThe authors use manually collected data to investigate the distinct impacts of two AIS metrics on tax planning: the number of clients and the scale of clients.

Shock resistors or transmitters? Contagion across industries and countries during the COVID-19 pandemic and the global financial crisis

We examine how global shocks from various sources propagate across industries and countries. Financial contagion is measured using residual-based and volatility-adjusted correlation. Specific industries and countries were resilient during both global crises, while others played a significant role in transmitting shocks.

Комплексне оцінювання стану дорожнього покриву

Introduction. This article deals with the issue of reviewing existing methods and approaches to assessing the condition of the road pavement and proposes a methodology for assessing the condition of the road pavement using a complex indicator. This indicator is used to analyze the defects and destruction of the pavement determined by the visual method. Problem. The need to improve the methodology for assessing the condition of the road surface (rigid, non-rigid) by calculating the coefficient by which the designer or balance holder can assess the condition of the existing pavement. The purpose of the article. To inform road industry specialists about new trends and developments in the field of road pavement inspection of roads and airfields.

Цифровий інструментарій BIM-менеджменту

Introduction. This article examines the main digital tools of BIM management, their functionality and impact on construction project management processes. Current trends in the development of BIM tools, as well as their importance for the future of the construction industry, are considered. Problems. The introduction of BIM (Building Information Modeling) was a revolutionary step in the construction industry, but with it came new challenges related to the adaptation and use of digital BIM management tools. One of the key problems is insufficient standardization and integration of various software products, which leads to information fragmentation and complicates interaction between participants in construction projects. Many companies face difficulties in the integration of different BIM tools due to the lack of a unified information environment and standardized processes. The second important problem is the lack of proper qualifications and knowledge in the field of BIM management among construction industry specialists. The low level of digital literacy and shortcomings in the training of specialists slow down the process of introducing innovative technologies, and also reduce the effectiveness of using digital tools. This is especially true for small and medium-sized companies, which often do not have the resources to train staff or purchase expensive software.

How high-speed railway expands beyond local knowledge search in interdisciplinary innovation: Evidence from China

Breaking through local knowledge search limitations is essential for fostering interdisciplinary innovation. This paper investigates how High-speed Railway (HSR) facilitates these firms in integrating information technology (IT) knowledge from other cities into their innovation processes. By connecting cities through faster transportation, HSR diminishes the constraints of geographical proximity, enabling firms to bypass the traditional reliance on local knowledge clusters and access a broader pool of IT expertise. Utilizing a difference-in-differences (DID) approach, our results reveal that HSR enhances knowledge search scope by improving access to IT resources, increasing human capital mobility, and raising competitive awareness. Additionally, we identify heterogeneity in this effect based on factors such as the marketization level of a firm's location, the degree of digital infrastructure development, whether a firm is located in a provincial capital, and the specific industry sector. Our findings further demonstrate that the expansion of knowledge search scope due to HSR significantly boosts future firm performance. These findings highlight the critical role of transportation infrastructure, exemplified by HSR, in breaking down geographic barriers to interdisciplinary knowledge flows and fostering more dynamic innovation ecosystems.

Layers of Auditor Industry Specialization: Evidence from Client Firms’ Investment Efficiency

ABSTRACT We examine the influence of different layers of auditor industry specialization on client firms’ investment efficiency. We differentiate between industry specialization at the firm and partner levels, and joint specialization (i.e., at both firm and partner levels combined). Using observations from Taiwan between 1998 and 2017, we observe a positive association between joint specialization and client investment efficiency. Specialization at the firm or partner levels alone does not improve investment efficiency. In addition, client firm performance is positively associated with joint specialization. Auditors charge a premium for the firm- and joint-level specialization. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M40; M42.

Variability of the chemical composition of Dendrocalamus giganteus in relation to growth stage

Bamboo is a renewable bioresource with extensive applications, from construction to textiles, and is essential for bioenergy and eco-friendly practices. Despite its potential use in biorefineries, the utilization of abundant species like Dendrocalamus giganteus is hindered by a lack of comprehensive knowledge regarding its chemical composition at various growth stages. In this study, we addressed this gap by quantifying the holocellulose, lignin and extractive contents of D. giganteus from the tropical forests of Bangladesh. We examined the composition across different ages and heights, assessing the solubility of holocellulose, lignin and extractive contents, with a view to enhance the use of D. giganteus in biorefinery industries. We analyzed chemical composition and assessed the solubility using both hot and cold water, as well as conducting 1 % NaOH (caustic soda) solubility tests following the TAPPI (Technical Association of the Pulp and Paper Industry) standards. The holocellulose, lignin, and extractive content increased with the increase age of the bamboo. These components also increased with increasing height, regardless of age. The solubility in water and NaOH, on the other hand, decreased with the increasing age and height positions. The top of 4-year-old bamboo exhibited the highest levels of holocellulose (70.2 %), lignin (29.7 %), and extractive components (6.9 %), but the lowest solubilities in hot water (6.18 %), cold water (3.58 %) and caustic soda (22.48 %). These findings suggest that D. giganteus has potential applications in specific industries, such as pulp and paper, nanocellulose, bioethanol, biochemicals and bio-based composites.

Chemometrics and electrochemistry joined hands to develop a novel and intelligent electronic device for simultaneous determination of malathion and diazinon in fruit juices: A progress in multidisciplinary studies

In this work, chemometrics and electrochemistry connected to each other to open a new way for assisting food industry specialists based on developing a novel electrochemical sensor for simultaneous determination of malathion (MT) and diazinon (DZ) in the presence of patulin (PT) and citrinin (CT) as uncalibrated interference in fruit juices. The sensor was fabricated based on modification of a glassy carbon electrode (GCE) by chitosan-ionic liquid (Ch-IL), electrodeposition of gold nanoparticles (Au NPs), drop-casting of multiwalled carbon nanotubes-IL (MWCNTs-IL), and electrochemical synthesis of dual templates molecularly imprinted polymers (DTMIPs) in which MT and DZ were used as templates. Effects of experimental variables on structure and response of the sensor were screened and optimized by Min Run screening and central composite design, respectively. After optimization, the third-order hydrodynamic differential pulse voltammetric (HDPV) data were generated based on changing modulation times and modulation amplitudes as instrumental parameters and modeled by N-PLS/RTL, U-PLS/RTL, U-PCA/RTL, APARAFAC, PARAFAC2 and MCR-ALS to select the best one to assist the sensor for ultra selective simultaneous determination of MT in the presence of PT and CT as uncalibrated interference in fruit samples. The results confirmed the MCR-ALS was the best assistance for DTMIPs/MWCNTs-IL/Au NPs/Ch-IL/GCE for simultaneous determination of MT and DZ in the presence of PT and CT as uncalibrated interference in both synthesis and real samples. Performance of the sensor assisted by MCR-ALS for ultra selective simultaneous determination of MT (0.1 pM to 12.5 pM, LOD=0.01 pM) and DZ (0.25 pM to 8.5 pM, LOD=0.15 pM) was really admirable which was comparable with HPLC with UV detection while it was faster, simpler and low-cost in comparison to HPLC-UV which motivated us to introduce it as a reliable method to assist food industry specialists for quality assurance purposes.

The impact of green supply chain management on corporate performance under the full process model: A MASEM analysis based on heterogeneous moderation

This study explores the impact of green supply chain management on corporate performance, focusing on environmental, economic, operational, and social outcomes. Using Meta-Analytic Structural Equation Modeling, we analyzed data from 98 quantitative studies conducted since 2001. Our findings demonstrate that green supply chain management practices significantly enhance corporate performance. We also identify key moderating factors, such as industry diversity, company size, geographical location, economic development, cultural level, and logistics performance, that influence the effectiveness of green supply chain management. The study highlights the importance of tailoring green supply chain management initiatives to specific industry and regional contexts, providing actionable insights and policy recommendations for promoting sustainable development in the Carbon Trading Era.

Public Accounting Firm's Quality Control Standard In Risk-Based Perspective: Is It Important?

Pandemic Covid 19 has impacted every business operation worldwide and increased business risk. Auditors' responsibility to provide audit quality has become more prevalent. This study aims to get empirical evidence of auditor experience, auditor industry specialisation, and audit risk on audit quality during the COVID-19 pandemic. The research methods used quantitative with a survey approach; data gathered by a survey of Auditor. The result finds that during turbulent economic situations, the need for auditor experience and auditor's industry specialists has increased to mitigate the audit risk. Auditor experience and auditor industry specialists were needed to promote audit quality with low audit risk. The study has proved that auditor experience, industry specialisation, and audit risk impact audit quality. Assessing the auditor and public accounting firm using quality control standards from risk-based perspectives is urgently required. Other studies may investigate the issues using qualitative methods to get a deeper understanding.

Совершенствование подхода к управлению мерами государственной поддержки предприятий в ходе реализации промышленной политики

Issues of the effectiveness of the implementation of industrial policy and measures of state support for industrial enterprises have reached the level of state strategic decisions in connection with the emergence of new external and internal challenges facing Russia today. The main problem that urgently needs to be solved is the development of mechanisms for implementing state policy in terms of the application of state support measures in the context of ongoing sanctions and political pressure. The authors of the article presented an evolutionary cross-section of the content of industrial policy, provided criteria for classifying its instruments and forms of implementation through a description of government support measures. Consideration of industrial policy from the historical and functional side at the macro- and meso- levels (specific territory and specific industry) contributed to the systematization of government support measures for industrial enterprises. The relevance of the research interest is related to the fact that with a significant number of publications in Russia and abroad concerning the issues of improving industrial policy and measures of state impact on industrial facilities, the problem of appropriate effective methodological and practical support for the management of state support measures remains unsolved. The article presents a systematization of state support measures for industrial enterprises, a critical analysis of the methodology for selecting enterprises receiving state support, an assessment of the results of the implementation of the applied system of support measures, as well as the reasons for the gap between the stated goals of industrial policy and its actual results. In this scientific article, the authors propose to improve the approach to assessing enterprises that are recipients of government support in order to ensure that their choices comply with the goals of industrial policy.

Enhancing Supply Chain Resilience through Emerging Technologies: A Holistic Approach to Digital Transformation

This article investigates the critical role of domain knowledge in enhancing the effectiveness and accuracy of data analysis across various industries. Through a comprehensive examination of case studies in finance, healthcare, and retail sectors, we demonstrate how industry-specific expertise significantly improves data interpretation, metric selection, and the derivation of actionable insights. The article highlights the synergistic relationship between technical, analytical skills and a deep understanding of industry contexts, revealing that domain experts are better positioned to identify meaningful patterns, develop accurate predictive models, and generate more relevant insights for stakeholders. We provide practical strategies for data analysts to acquire and integrate domain knowledge into their analytical practices, including collaboration with subject matter experts, targeted industry research, and participation in sector-specific training. The article also explores challenges such as potential biases, balancing generalist and specialist skills, and keeping pace with rapidly evolving industries. Furthermore, we examine future directions, including the role of AI and machine learning in augmenting domain expertise and the emergence of new interdisciplinary approaches and industry-specific tools. Our findings have significant implications for both aspiring data analysts seeking to specialize in specific industries and organizations aiming to optimize their analytical capabilities in an increasingly complex data landscape.

New accents of security-oriented management of logistics activity entities in the conditions of digitalization

The paper focuses on management issues in the field of sustainable functioning and development of business entities on the basis of guaranteeing their economic security. The industry specialization of entities specializing in logistics activities is taken into account. New aspects of security-oriented management of logistics entities are defined and taken into account, in particular in the languages of digitalization, which bring to the fore the issues of information and cyber security, digital communications, as well as cashless electronic payments. On this basis, the purpose of the research is to identify new accents of security-oriented management of logistics entities in the conditions of digitalization. The components of the economic security of logistics entities that require priority attention in terms of strengthening during the digital transformation of the economy and society have been determined. The toolkit of safety-oriented management under modern conditions for subjects of logistics activity is indicated. It is shown that under modern conditions, business entities specializing in logistics activities should focus on two mega aspects when forming their own security-oriented management systems. These are: (1) operational challenges caused by critical instability and the consequences of a full-scale war; (2) new opportunities, realities, as well as challenges of global and comprehensive digital transformation of economic relations. It was concluded that the new emphasis of security-oriented management of logistics entities concerns all the leading components of their economic security.

Advancing predictive maintenance: a comprehensive case study through industry 4.0

The paper is focused on predictive maintenance in the automotive industry with a specialization in technologies related to Industry 4.0. The emergence of predictive maintenance with Industry 4.0 technologies is also called Maintenance 4.0. The article describes specific Industry 4.0 technologies, such as supervisory control and data acquisition (SCADA) and Predictive Maintenance (PdM), that are being implemented in manufacturing companies. The sample for the case study consisted of a paint shop from the automotive sector that operates in Turkey. In the data collection step, SCADA collected data from pressure sensors to create a historical database for PdM. The purpose of this article is to illustrate, through a case study, the importance of PdM using SCADA using Industry 4.0 instruments such as the Internet of Things and big data. 18 filters, which were replaced every 6 months during preventive maintenance, are now replaced at different intervals through PDM after this study. Based on SCADA data, a total of 2 filters experience blockage in both the primer and topcoat paint processes every 6 months. Over a 12-month period, an extra 9 filters are blocked across all processes. Furthermore, within a 24-month timeframe, a total of 7 more filters become blocked in the entirety of the operational processes. The results showed that the PdM combination increased the effectiveness of care by 45.83%.

Dinamika Kinerja Lingkungan dan Implikasinya Terhadap Pelaporan Keberlanjutan di Indonesia

The objective of this study is to determine the impact of environmental performance on the sustainability reporting of companies in Indonesia, utilizing the PROPER scale as a measurement tool. This research examines whether there is an improvement in sustainability report disclosures associated with the environmental performance assessed through the PROPER scale. The study involves companies listed on the Indonesia Stock Exchange that have published annual and sustainability reports for five consecutive years. The analytical method employed is WarpPLS, with a total of 85 observations. WarpPLS is used to identify statistical relationships between environmental performance and the intensity of sustainability reporting. The findings indicate that there is an enhancement in sustainability report disclosures when the audit committee and board of directors hold regular meetings. Companies without governance committees tend to focus more on governance improvement rather than on disclosing sustainability reports. Good environmental performance, particularly in companies with specific industry types and the presence of governance committees, enhances sustainability reporting. However, companies with strong environmental performance tend to make the audit committee and board of directors focus on other responsibilities, given that the community already understands that these companies manage their environmental impact well. This study underscores the importance of the Indonesian government's support in encouraging, facilitating, and urging companies to achieve the gold category in the PROPER scale. This not only demonstrates good environmental performance but also enhances sustainability report disclosures. This research implies that good environmental performance should be accompanied by increased transparency in sustainability reporting to truly contribute to sustainable development.

Analisis Faktor-Faktor Yang Mempengaruhi Intergritas Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Publication of financial reports as accounting information products produced by the company, cannot be separated from the process of its preparation. The purpose of this study is to find empirical evidence of the influence of the Financial Report Integrity variable on Independent Commissioners, Institutional Ownership, Financial Distress, KAP Reputation and Auditor Industry Specialization. The research method used in this research activity uses the following research characteristics: Mixed Research Method refers to a combination of quantitative and qualitative methods. The population in this study were manufacturing companies for the 2019-2022 period on the Indonesia Stock Exchange. Based on the analysis of variable data, Independent Commissioners partially do not have a significant influence on the integrity of financial reports. Based on data analysis, the institutional ownership variable partially does not have a significant influence on the Integrity of Financial Reports.

ІНСТРУМЕНТИ СТИМУЛЮВАННЯ МІСЦЕВОГО ЕКОНОМІЧНОГО РОЗВИТКУ УКРАЇНИ В УМОВАХ НЕСТАБІЛЬНОСТІ

The research emphasizes the objectively existing need, as well as the problems of ensuring local economic development in Ukraine, in particular under conditions of critically acute economic and social instability caused by a full-scale war and its consequences. The purpose of the study is to determine the scientific justification of the tools for stimulating and ensuring the local economic development of Ukraine under the instability. It is shown that in the conditions of a full-scale war, the regional socio-economic systems of Ukraine faced such challenges as large-scale external and internal migrations of the population, deepening of depopulation problems, reduction of employment and the number of jobs due to the cessation of activities or relocation of enterprises, the growth of precarization in the labor market and social and labor insecurity of vulnerable categories of the population, the development of sectoral and structural imbalances and the strengthening of personnel problems in the labor markets. Accordingly, the latest challenges have become the main causes of destabilization of the spatial development of Ukraine's economy. The results of the analysis made it possible to identify, firstly, the significant typicality of existing problems, secondly, the significant resource limitations of local self-government bodies, thirdly, the need to involve innovative solutions, fourthly, the relevance of developing practices of intermunicipal socio-economic cooperation and integration of efforts in this way, fifthly, the need for a systemic and strategic approach, when based on visions, strategies and development programs, investment passports of territorial communities, a single coordinated regional master plan of industry specialization and development will be formed. The basic principles of two regional policy strategies in terms of stimulating local economic development are substantiated: (1) stabilization, (2) proactive. The strategic goal of each of these approaches is indicated, as well as a set of tools is defined, the implementation of which allows to activate the processes of local economic development in Ukraine under current conditions of instability.