Hasil untuk "Business records management"

Н. С. Бобро

The digitalization of universities is a key factor in the transformation of the educational environment, which affects the evolution of intellectual capital, changing its structure and management mechanisms. The importance of research is determined by the need to adapt higher education to the new digital realities and challenges confronting universities. The aim of the research is to analyze the changes in the structure of intellectual capital under the influence of digitalization and to identify its main trends in the higher education system. The methods of theoretical analysis, systematization, comparative analysis, and content analysis were used to study literature and analytical reports on the digital transformation of universities. The research is based on an interdisciplinary approach that includes educational management, information technology, and the knowledge economy. It is established that digitalization changes the ratio of intellectual capital components, contributing to the development of structural and innovative capital of universities. A conceptual model of digital intellectual capital is proposed, which reflects the integration of digital technologies into knowledge management processes. The research methods allowed researchers to assess the role of digital competencies, automated management systems, and analytical platforms in the transformation of the educational environment. The key trends in the development of intellectual capital in the digital age are formulated and the challenges associated with the adaptation of universities to technological changes are outlined. The theoretical significance of the research is to expand the scientific understanding of the impact of digitalization on knowledge management in higher education. The practical significance lies in the possibility of using the results obtained to develop strategies for digital transformation of universities and improve educational policies. The scientific novelty of the research lies in a comprehensive approach to the analysis of the digitalization of intellectual capital, which allows researchers to determine the main directions of its development. Prospects for further research are related to the empirical assessment of the impact of digital technologies on the efficiency of university processes and the integration of digital strategies into the educational management system. Type of article: theoretical.

Antonio Brogi, Stefano Forti, Carlos Guerrero et al.

Orchestrating next gen applications over hterogeneous resources along the Cloud-IoT continuum calls for new strategies and tools to enable scalable and application-specific managements. Inspired by the self-organisation capabilities of bacteria colonies, we propose a declarative, fully decentralised application management solution, targeting pervasive opportunistic Cloud-IoT infrastructures. We present acustomisable declarative implementation of the approach and validate its scalability through simulation over motivating scenarios, also considering end-user's mobility and the possibility to enforce application-specific management policies for different classes of applications.

Vahid Salehi, Josef Vilsmeier, Shirui Wang

Today, products are no longer isolated artifacts, but nodes in networked systems. This means that traditional, linearly conceived life cycle models are reaching their limits: Interoperability across disciplines, variant and configuration management, traceability, and governance across organizational boundaries are becoming key factors. This collective contribution classifies the state of the art and proposes a practical frame of reference for SoS lifecycle management, model-based systems engineering (MBSE) as the semantic backbone, product lifecycle management (PLM) as the governance and configuration level, CAD-CAE as model-derived domains, and digital thread and digital twin as continuous feedback. Based on current literature and industry experience, mobility, healthcare, and the public sector, we identify four principles: (1) referenced architecture and data models, (2) end-to-end configuration sovereignty instead of tool silos, (3) curated models with clear review gates, and (4) measurable value contributions along time, quality, cost, and sustainability. A three-step roadmap shows the transition from product- to network- centric development: piloting with reference architecture, scaling across variant and supply chain spaces, organizational anchoring (roles, training, compliance). The results are increased change robustness, shorter throughput times, improved reuse, and informed sustainability decisions. This article is aimed at decision-makers and practitioners who want to make complexity manageable and design SoS value streams to be scalable.

Travon Lucius, Christian Koch, Jacob Starling et al.

We present a reinforcement-learning (RL) framework for dynamic hedging of equity index option exposures under realistic transaction costs and position limits. We hedge a normalized option-implied equity exposure (one unit of underlying delta, offset via SPY) by trading the underlying index ETF, using the option surface and macro variables only as state information and not as a direct pricing engine. Building on the "deep hedging" paradigm of Buehler et al. (2019), we design a leak-free environment, a cost-aware reward function, and a lightweight stochastic actor-critic agent trained on daily end-of-day panel data constructed from SPX/SPY implied volatility term structure, skew, realized volatility, and macro rate context. On a fixed train/validation/test split, the learned policy improves risk-adjusted performance versus no-hedge, momentum, and volatility-targeting baselines (higher point-estimate Sharpe); only the GAE policy's test-sample Sharpe is statistically distinguishable from zero, although confidence intervals overlap with a long-SPY benchmark so we stop short of claiming formal dominance. Turnover remains controlled and the policy is robust to doubled transaction costs. The modular codebase, comprising a data pipeline, simulator, and training scripts, is engineered for extensibility to multi-asset overlays, alternative objectives (e.g., drawdown or CVaR), and intraday data. From a portfolio management perspective, the learned overlay is designed to sit on top of an existing SPX or SPY allocation, improving the portfolio's mean-variance trade-off with controlled turnover and drawdowns. We discuss practical implications for portfolio overlays and outline avenues for future work.

Jesus Silva-Rodriguez, Xingpeng Li

The alternating direction method of multipliers (ADMM) is a powerful algorithm for solving decentralized optimization problems including networked microgrid energy management (NetMEM). However, its performance is highly sensitive to the selection of its penalty parameter \r{ho}, which can lead to slow convergence, suboptimal solutions, or even algorithm divergence. This paper evaluates and compares three district ADMM formulations to solve the NetMEM problem, which explore different methods to determine appropriate stopping points, aiming to yield high-quality solutions. Furthermore, an adaptive penalty heuristic is also incorporated into each method to analyze its potential impact on ADMM performance. Different case studies on networks of varying sizes demonstrate that an objective-based ADMM approach, denominated as OB-ADMM, is significantly more robust to the choice of \r{ho}, consistently yielding solutions closer to the centralized optimal benchmark by preventing premature algorithm stopping.

Vindya Hewawasam, Kenichi Matsui

The 27th Conference of the Parties to the United Nations Framework Convention on Climate Change in Egypt made a historical decision on disaster loss and damage for vulnerable countries. Even though parties agreed to salvage vulnerable nations with generous support, a fundamental question remains as to the extent to which these vulnerable countries can accurately identify the most vulnerable communities/areas. In Sri Lanka, informal businesses are particularly vulnerable to floods, but their informal status has limited the extent to which they could receive flood protection, including disaster-resilient infrastructure developments. The main objective of this paper, therefore, is to identify challenges that informal businesses have experienced in dealing with flood disaster risks. In doing so, we analyzed government policies and laws that are related to business formalization and disaster management. We also conducted interviews with key informants to verify our data. Our analysis found that the Sri Lankan government requires informal business owners to follow complicated rules to register their businesses. For these owners, who are not highly educated, these processes and fear of high tax rates discouraged registering their businesses. The central government tends to prioritize flood mitigation actions for formalized business areas. Informal businesses are not usually covered by flood insurance and compensation. In conclusion, we emphasize the need to establish widely available legal and administrative support for informal businesses to register. Adopting business continuity plans (BCPs) and keeping standardized business records also help businesses minimize flood loss and damage.

Ji Hoon Kim, Myungshin Im, Hyung Mok Lee et al.

Center for the Gravitational-Wave Universe at Seoul National University has been operating its main observational facility, the 7-Dimensional Telescope (7DT) since October 2023. Located at El Sauce Observatory in Chilean Rio Hurtado Valley, 7DT consists of 20 50-cm telescopes equipped with 40 medium-band filters of 25 nm full width at half maximum along with a CMOS camera of 61 megapixels. 7DT produces about 1 TB per night of spectral mapping image data including calibration, and the byproduct of the data reduction pipeline once our planned three layered surveys (Reference Imaging Survey, Wide Field Survey, and Intensive Monitoring Survey) start in 2024. We are expecting to generate 1 PB per year by combining raw data, reduced data, and data products (e.g. calibrated stacked images, spectral cubes, and object catalogs). To incorporate this huge amount of data, we now have a data storage for 1 PB which we will increment by 1 PB per year. We also have a high-performance computation facility that is equipped with 2 NVIDIA A100 GPU cards since we plan to carry out real-time data reduction and analysis for follow-up observation data of gravitational wave events. To incorporate this, we established a 400 Mbps network connection between the facilities in Korea and Chile. Taking advantage of the high-performance network, we have been carrying out fully remote operations since October 2023. In this talk, we present details of designing, planning, and executing the ground-based telescope facility project, especially within low-budget academic environments. While we cover as much ground as possible, we will emphasize human resource management, project risk management, and financial contingency management.

Ali Chouman, Dimitrios Michael Manias, Abdallah Shami

Experimentation in practical, end-to-end (E2E) next-generation networks deployments is becoming increasingly prevalent and significant in the realm of modern networking and wireless communications research. The prevalence of fifth-generation technology (5G) testbeds and the emergence of developing networks systems, for the purposes of research and testing, focus on the capabilities and features of analytics, intelligence, and automated management using novel testbed designs and architectures, ranging from simple simulations and setups to complex networking systems; however, with the ever-demanding application requirements for modern and future networks, 5G-and-beyond (denoted as 5G+) testbed experimentation can be useful in assessing the creation of large-scale network infrastructures that are capable of supporting E2E virtualized mobile network services. To this end, this paper presents a functional, modular E2E 5G+ system, complete with the integration of a Radio Access Network (RAN) and handling the connection of User Equipment (UE) in real-world scenarios. As well, this paper assesses and evaluates the effectiveness of emulating full network functionalities and capabilities, including a complete description of user-plane data, from UE registrations to communications sequences, and leads to the presentation of a future outlook in powering new experimentation for 6G and next-generation networks.

Kalle Koivisto, Toni Taipalus

Knowledge is considered an essential resource for organizations. For organizations to benefit from their possessed knowledge, knowledge needs to be managed effectively. Despite knowledge sharing and management being viewed as important by practitioners, organizations fail to benefit from their knowledge, leading to issues in cooperation and the loss of valuable knowledge with departing employees. This study aims to identify hindering factors that prevent individuals from effectively sharing and managing knowledge and understand how to eliminate these factors. Empirical data were collected through semi-structured group interviews from 50 individuals working in an international large IT organization. This study confirms the existence of a gap between the perceived importance of knowledge management and how little this importance is reflected in practice. Several hindering factors were identified, grouped into personal social topics, organizational social topics, technical topics, environmental topics, and interrelated social and technical topics. The presented recommendations for mitigating these hindering factors are focused on improving employees' actions, such as offering training and guidelines to follow. The findings of this study have implications for organizations in knowledge-intensive fields, as they can use this knowledge to create knowledge sharing and management strategies to improve their overall performance.

Nima Soltani-Nejad, Morteza Soltani, Mohammadrahim Esfidani et al.

Introduction: Private label brands are also known as store brands or retail brands. At present, these brands include almost all product categories. They have many benefits for both retailers and consumers. Private brands offer consumers relatively high quality products and very attractive prices. On the other hand, they play a significant role in building consumer loyalty to retailers. As a result, private label brands have become one of the key factors in the success of retailers around the world. The success of private label brands is influenced by many factors, which leads to the purchase intention of private label brands. As a result, in order for retailers to succeed in the field of private label brands, it seems necessary to study these factors. The aim of this study is, thus, to investigate the effect of store image and service quality on private label brands image and purchase intention in ETKA chain stores.Methodology: The present study is a descriptive survey in terms of data collection from the statistical population. It has a practical purpose because managers can use the results in their decisions. The statistical population of the research is the customers of ETKA chain stores. The available sampling method was used to select the respondents. A questionnaire was designed based on previous studies, and the responses were made in a range of seven Likert options. To collect the data, 420 questionnaires were distributed among the customers of ETKA chain stores in Tehran in 2014. A total of 390 questionnaires were completed and usable. Out of 38 questionnaire questions, 4 questions were related to demographic characteristics, and the other questions related to the measured variables. The demographic characteristics of the sample were analyzed using the SPSS software, and structural equation modeling by the Amos 18 software was used to test the hypotheses and investigate the factor loads and the overall fit of the research model. In structural equation modeling, the model fit and the significance of the relationships were examined. The suitable fit indicators of the model included NFI, CFI, AGFI, GFI, RMSEA, and Cmin/ Df. Cronbach's alpha method was also used to calculate the reliability coefficient. The calculated Cronbach's alpha value of all the variables in this study was 0.785, which is a good value. The cronbach's alpha values for the store image, service quality, private brand image, perceived value, perceived risk and intention to buy private brand were found to be 0.824, 0.897, 0.743, 0.708, 0.741, and 0.854, respectively.Results and Discussion: According to the results obtained from the data analysis, the indirect effect of store image on the purchase intention for a private label brand is significant. On the other hand, because of the significance of such relationships as store image-brand image, brand image-purchase intention, store image-perceived risk, and perceived risk-purchase intention, it can be concluded that the variables of private brand image and perceived risk have a mediating role in the relationship between the store image and the purchase intention of private label brands.Conclusion: Marketing managers can use private label brands as a strategic tool in chain stores. This research provides important and practical insights for retailers that offer private label brand products. According to the research results, a retailer can develop strategies based on store image and service quality in order to improve the image of the private label brand for the consumers and to increase consumers' desire to purchase more private label brand products. Focusing on store image features can make a difference in the retail markets' competitive value. Retail managers, especially in chain stores, should be aware that the store image does not always directly increase the purchase intention. Therefore, store image improvement programs should be accompanied by strategies to reduce the perceived risk of consumers towards private label brands and improve the brand image. Consumers' perceived mental image of the private label brands also plays an important role in deciding to buy private label branded products. Marketing managers can reduce financial risks with the good pricing of private label brand products and provide products with good quality and reliable performance to reduce the performance risks. This, in turn, can increase consumers' purchase intention of private label brand products. Store managers can also increase the consumer’s purchase by improving the service quality and the perceived consumer value. The perceived value leads to the purchase intention for private label brands, so the activities of the store should be such that customers feel that, if they buy from this store, they will benefit more than in other stores.

Ji Fang, Vincent CS Lee, Haiyan Wang

This paper explores optimal service resource management strategy, a continuous challenge for health information service to enhance service performance, optimise service resource utilisation and deliver interactive health information service. An adaptive optimal service resource management strategy was developed considering a value co-creation model in health information service with a focus on collaborative and interactive with users. The deep reinforcement learning algorithm was embedded in the Internet of Things (IoT)-based health information service system (I-HISS) to allocate service resources by controlling service provision and service adaptation based on user engagement behaviour. The simulation experiments were conducted to evaluate the significance of the proposed algorithm under different user reactions to the health information service.

Jnaneswar, K., Sulphey, M.M.

Creating and maintaining a healthy organization is a major challenge of organizational leaders in the current volatile and competitive business environment. One of the critical aspects of a healthy organization is employees’ mental wellbeing. Aspects like workplace spirituality and mindfulness are now highly popular among organizations. However, studies linking these variables with employees’ wellbeing is an area that has not received adequate research attention. The pivotal objective of this study is to explore the combined effect of mindfulness and workplace spirituality on employees’ mental wellbeing. A cross-sectional research design was adopted for the study, and data were collected from 333 full-time employees working in diverse industries. Results reveal significant relationship between the three variables. It was also found that both workplace spirituality and mindfulness were significant predictors of mental wellbeing. The present study, enriches the literature by contributing towards an understanding of the causative factors of employees’ mental wellbeing and how it can be improved in the organizations.

Marta STOIAN

Cultural diplomacy is facing various evolutions and conversions on a national, regional, and global scale. In the first instance, the governments' systems are increasingly influencing the agenda and the objectives of states' foreign cultural policies. On the other hand, several actors, such as local and regional governments, as well as social organizations and transnational cooperation networks, have gained much more importance regarding the international cultural scenario. From this standpoint, the relation between Europe and Latin America and the Caribbean have been frivolously analyzed despite their long history -marked by a tumultuous past with many migrations-, the rich flow of exchanges in cultural heritage, and their vast diversity representing a monumental pillar in the general understanding of the concepts of public diplomacy and international cultural relations. For a greater understanding regarding this controversial topic, many questions concerning the future strategies of the EU and Latin American relations were raised, highlighting the validity, reliability, and limitations during the data collection process. The aim of the paper is thus to provide a holistic understanding of cultural diplomacy and the impetus is, therefore, to investigate cultural challenges, using the qualitative research method as a basis to indulge in further analysis and research. Hence, the main objective of the research is the comparative analysis of diplomatic activities and cultural relations in relation to the two regions - the European Union, respectively Latin America and the Caribbean, closely studying the ideology, agreements, and challenges, underlying these relations, and carefully pursuing future perspectives. To find as many answers as possible on this highly debated and often controversial topic, various reports have been studied, focusing especially on the last four years, but also considering vital events that happened in the distant past, specialized literature and scientific reports playing a vital role in meticulously shaping this article.

Mitra Pourmohammadian, Masoud Fayyaz Chelarasi

Present research aims to study the effect of major shareholder ownership role on financial reporting transparency in firms listed on Tehran Stock Exchange. To this end, three indicators (accruals, disclosure quality and audit quality) were used to measure transparency in financial reporting according to Hassas Yeganeh et al. (2018). The study sample consisted of 82 firms during the period 2010-2019. Hypothesis tests were conducted using linear regression and EViews. The results showed that there was not a significant relationship between major shareholder and accruals. However, major shareholder had significant inverse relationships with disclosure quality and audit quality respectively.

Iqra Sadaf Khan, Jukka Majava

Sustainable innovation requires in-time development, diversification and transformation of business models from one to another. Business model innovation, development and transformation for sustainability incorporates economic, environmental and social value by advancing the management of the stakeholders into the business model. Except a little research on business model inter-dependencies, scant research has been done on stakeholders inter-dependencies in order to understand their nature and relationship while developing or transforming a business model and creating an impact on environment, society and economy. Therefore, current research uses actor dependency model to analyze four different kind of inter-dependencies, namely, goal-dependency, task-dependency, resource-dependency and soft-goal dependency. The ecology of business model experimentation map is used as a tool for practical understanding of sustainable business modelling with a multi-actor approach in a workshop setting. The findings will help to understand how stakeholders depend on each other while developing a business model for sustainability and innovation.

Julian D. Cortes, Mireia Guix, Katerina Bohle Carbonell

Research on innovation and sustainability is prolific but fragmented. This study integrates the research on innovation in management and business and STEM fields for sustainability in a unified framework for the case of developing countries (i.e., the Global South). It presents and discusses the output, impact, and structure of such research based on a sample of 14,000+ articles and conference proceedings extracted from the bibliographic database Scopus. The findings reveal research output inflections after global announcements such as UN-Earth Summits. The study also reveals the indisputable leadership of China in overall output and research agenda-setting. Nonetheless, countries such as India, Mexico, and Nigeria are either more efficient or impactful. GS research published in highly reputable journals is still scarce but increasing modestly. Central topic clusters (e.g., knowledge management) remain peripheral to the global Sustainable Development Goals (SDGs) research landscape. Finally, academic-corporate collaboration is in its infancy and limited to particular economic sectors: energy, pharmaceuticals, and high-tech.

Anis Eliyana , Ahmad Rizki Sridad

This research is intended to test the connections between the influence of Workplace Spirituality and Job Satisfaction on job performance with Workplace Deviant Behavior and Work-place Passion as a mediation. The data collected were from questionnaires distributed with an accidental sampling technique. Statistic Experimental Tool, SEM (Structural equation model) was used to analyze the data. The results of this research show that there was a significantly negative influence of Workplace Spirituality and Workplace Deviant Behavior on performance. Likewise, there was also a significantly negative influence of Workplace Deviant Behavior on the performance. Furthermore, work passion weakens the interaction between them.

Saleh Amarneh , Rajendran Muthuveloo

This empirical research aims to investigate the relationship between Human Resource Management (HRM) practices, Person-Organization (P-O) fit and Job Satisfaction (JS) from the nurses’ perspective working in Private Hospitals in Jordan. This study examines the individual effect of HRM practices i.e. Recruitment and Selection (RS); Training and Development (TD); and Performance Appraisal (PA) on P-O fit and JS. In addition, it also examines the mediating effect of P-O fit on the relationship between HRM practices and JS. Total of 274 responses were collected directly using structured questionnaire via convenience sampling technique. The result was analyzed with PLS-SEM. Findings indicate that RS and PA were found to have significant effect on P-O fit. TD did not have any significant effect on P-O fit. In addition, P-O fit also had significant effect on nurse’s JS. In terms of mediating effect, P-O fit only mediated the relationship between RS and PA toward JS. However, there was no mediation effect on the relationship between TD and JS. This study may provide an initial blueprint for further investigation of other theoretical nurses’ job satisfaction and turnover intention related models. Finally, the study findings work as evidence about the new realization among the Jordanian organizations about the importance of adaption the HRM practices.

Reza Pezeshkizadeh, Fariborz Avazzadeh, Seyedeh Raja Ghalebi

According to agency theory and transaction cost theory, managers use every opportunity to pursue personal interests, and this does not necessarily serve the interests of shareholders; Therefore, it is possible for managers to manage earnings to conceal this wealth transfer. On the other hand, the performance and financial health of the company are among the indicators that shareholders and users of financial statements pay special attention to, and managers also make relevant earning decisions based on the performance and financial condition of the business unit based on specific motivations. The purpose of this study is to investigate the relationship between business unit performance and financial distress with earning management decisions in companies listed on the Tehran Stock Exchange. The sample includes 88 companies listed on the Tehran Stock Exchange and the period under review is from 2013 to 2018. To test the research hypotheses, combined data and multivariate regression, simultaneous equations and comparison of means were used. The results show that there is a negative and significant relationship between business unit performance and earning management decisions. On the other hand, the findings confirm the positive and reciprocal relationship between financial distress and earning management. It was also found that, the average earning management is higher in loss-making companies.

Mulyaningsih, R. Deni Muhammad Danial, Kokom Komariah, R.Taqwaty Firdausijah, Yuyun Yuniarti

This research starts from a phenomenon that indicates that the competitive advantage of Small and Medium Enterprises (SMEs) in increasingly fierce business competition has not yet achieved in Sukabumi, Indonesia. This is indicated by the inefficiency of production costs felt by SMEs which are not capable of creating competitive prices and the difficulty of making unique products. The purpose of this study is to determine the magnitude of the influence of dimensional strategic planning on the competitive advantage of SMEs. The results of the analysis and discussion are expected to find a concept regarding SME strategic planning. This study uses a quantitative approach, with an explanatory survey design that explains and describes the level of influence of strategic planning on the competitive advantage of SMEs in Sukabumi Regency, Indonesia. By using data analysis of Structural Equation Modeling (SEM), the results of the study indicate that there is a significant influence of strategic plan-ning on the competitive advantage of SMEs in Sukabumi, Indonesia. Strategic planning which consists of three dimensions, namely: the desires of external stakeholder, the company's internal encouragement, and the company's database, significantly influences the competitive advantage of SMEs. Of the three dimensions of strategic planning, the dimensions of external stakeholder have the highest influence, while the company's database have the lowest effect. These results practically imply for SMEs to increase the consideration of company database in preparing the SME strategic planning.