Hasil untuk "Business records management"

Sara BAHLOULI

Our entrepreneurial topic study’s concern or the entrepreneurial orientation of Algerian students seeks to discover the motivating factors that make Algerian student establish and manage personal projects, and how the community environment affects this, especially within the Ministry of Higher Education and the Algerian state framework in general of adopting, encouraging and supporting the starts-up and innovative projects policy. As a model of it, the Ministerial decision n° 1275 issued in 2022 regarding start-up certificate. The faculty of economic, management, and commercial science students at Setif 1 University, management branch 2023/2024 has been chosen as the study population, by distributing a questionnaire to recognize their perspectives about entrepreneurship and establishing their own projects.

Boyuan Lu, Wei Wang, Nick Jordan et al.

Understanding coastal geomorphic change is essential for advancing the United Nations Sustainable Development Goals (SDGs) through a multi-scale coastal management framework. In particular, characterization of coastal geomorphic change across multiple spatial and temporal scales can provide essential insights and context-specific knowledge that can inform and empower local communities. In this study, we present a multi-scale assessment of coastal geomorphic change in southwestern Lake Michigan in the Laurentian Great Lakes. Three spatial scales: county, reach, and transect and two temporal scales: long-term and short-term were examined using nine sets of historical aerial imagery spanning 1937 to 2020. The site-averaged long-term (1937-2020) change rates for the bluff crest, bluff toe, and shoreline were -0.22, -0.17, and -0.16 m/year, respectively. In the short term (1995-2020), the corresponding rates were -0.22, -0.15, and -0.32 m/year, indicating an increasing shoreline erosion in recent years. The coastal geomorphic changes at county, reach, and transect scales were further characterized, showing regional and localized distributions of coastal erosion in our study sites. The mechanisms driving coastal change,particularly wave impacts, were also examined to assess their correlation with coastal geomorphic change across different spatial scales. The results indicate that wave impacts influence coastal environments at certain scales more strongly than at others. Several erosion "hotspots" were examined to identify local factors contributing to severe site-specific erosion. Lastly, the spatial uniformity of coastal geomorphology was examined between the county and reach scales. Overall, the findings suggest that multi-scale analyses provide a valuable insight for effective management of coastal geomorphology.

Alicia Martin-Navarro, Maria Paula Lechuga-Sancho, Marek Szelagowski et al.

This study investigates factors influencing employees' perceptions of the usefulness of Business Process Management Systems (BPMS) in commercial settings. It explores the roles of system dependency, system quality, and the quality of information and knowledge in the adoption and use of BPMS. Data were collected using a structured questionnaire from end-users in various firms and analyzed with Partial Least Squares (PLS). The survey evaluated perceptions of service quality, input quality, system attributes, and overall system quality. The findings indicate that service quality, input quality, and specific system attributes significantly influence perceived system quality, while system dependency and information quality are predictors of perceived usefulness. The results highlight the importance of user training, support, and high-quality information in enhancing satisfaction and BPMS. This research offers empirical evidence on the factors impacting user perceptions and acceptance, emphasizing the need for user-centric approaches in BPMS.

Jiaquan Nicholas Chen, Marcel Ausloos

There are many misconceptions around stock prices, stock splits, shareholders, investors, and managers behaviour about such informations due to a number of confounding factors. This paper tests hypotheses with a selected database, about the question ''is stock split attractive for companies?'' in another words, ''why companies split their stock?'', ''why managers split their stock?'', sometimes for no benefit, and ''why shareholders agree with such decisions?''. We contribute to the existing knowledge through a discussion of nine events in recent (selectively chosen) years, observing the role of information asymmetries, the returns and traded volumes before and after the event. Therefore, calculating the beta for each sample, it is found that stock splits (i) affect the market and slightly enhance the trading volume in a short-term, (ii) increase the shareholder base for its firm, (iii) have a positive effect on the liquidity of the market. We concur that stock split announcements can reduce the level of information asymmetric. Investors readjust their beliefs in the firm, although most of the firms are mispriced in the stock split year.

Tim J. Boonen, Engel John C. Dela Vega, Bin Zou

This paper considers an insurer with two collaborating business lines, and the risk exposure of each line follows a diffusion risk model. The manager of the insurer makes three decisions for each line: (i) dividend payout, (ii) (proportional) reinsurance coverage, and (iii) capital injection (from one line into the other). The manager seeks an optimal dividend, reinsurance, and capital injection strategy to maximize the expected weighted sum of the total dividend payments until the first ruin. We completely solve this problem and obtain the value function and optimal strategies in closed form. We show that the optimal dividend strategy is a threshold strategy, and the more important line always has a lower threshold to pay dividends. The optimal proportion of risk ceded to the reinsurer is decreasing with respect to the aggregate reserve level for each line, and capital injection is only used to prevent the ruin of a business line. Finally, numerical examples are presented to illustrate the impact of model parameters on the optimal strategies.

Cahyaningsih Cahyaningsih, Rokayah Yayah

Many MSMEs have not recorded financial transactions, so they have difficulty preparing financial reports because they feel the process is too complicated. Implementation of the Dodol Garut Application for Dodol Entrepreneurs in Garut City is expected to solve these problems. The Dodol Garut Application helps in inventory management and financial records to improve financial reporting quality. Therefore, this study investigates the effect of business size, human resources competency, and information technology utilization on financial reporting quality. Responses of 33 Dodol Entrepreneurs who implemented the Dodol Garut Application are processed using multiple linear regression analysis with SPSS Software. The results indicate that business size and information technology utilization positively affect financial reporting quality. Other results show that human resources competency does not affect financial reporting quality. Businesses with a larger size have more human resources available to manage the business efficiently. By using an integrated information system, employees can manage data more quickly and on time, increasing their ability to manage the business effectively. Businesses that are managed effectively and efficiently can present financial information more quickly and accurately to have quality financial reports.

Safora Abbasi, Seyyed Abbas Borhani

The purpose of this study is to know the content characteristics of the articles in "Accounting Advances" magazine. This is a descriptive research and in it, the content analysis of 230 articles published in 26 issues of the aforementioned magazine between 2009 and 2022 was discussed. The findings of the research indicate that 593 people were involved in writing articles, 84% of them were men and 16% were women. 97% of the works are the result of group work and 3% are the result of individual work. 30% of the authors of the articles are assistant professors, 18% are associate professors, 17% are masters, 15% are Ph.D. students, and the rest of the scientific levels have obtained a lower position. In the study of the authors' organizational affiliation, Shiraz University is the most active university and Isfahan and Tehran Universities are in the next ranks of creating works, respectively. In terms of subject matter, 55% of the articles were in the field of financial accounting, 16% in management accounting, 14% in auditing, 6% in corporate governance, 2% in taxation, and 7% in other fields.

Adelugba Iyabode Abisola, Eze Benneth Uchenna, Olojede Paul et al.

This study empirically examined the effect of Green Human Resource Management (HRM) on corporate sustainability in the Nigerian insurance industry. The study employed a survey technique through the administration of a structured questionnaire on employees of insurance companies in Nigeria. The population of this study comprised 20,000 employees and agents of insurance firms in Nigeria, which constituted the element of observation of this study. The sample size of the study was determined using Taro Yamane sample size determination formula, at 95% confidence level and 5% confidence interval, which gave a sample size of 377. A non-response rate of 40% was assumed, which increased the sample size to 527 (377+150). The findings reveal that Green HRM has a positive and significant effect on corporate sustainability, with coefficients and probability values of β1 =0.656, P-value < 0.05. This implies that Green HRM has a significant affect on corporate sustainability, The F-stat (52.673), P-value < 0.05 shows the fitness and overall significance of the regression model. The coefficient of determination (R2) suggested that 33.1% variation in corporate sustainability is accounted for by Green HRM. However, the model did not explain 66.9% of the variation in corporate sustainability, implying that there are other elements or factors associated with corporate sustainability, which were not captured in the current model. The study concludes that Green HRM is an important driver of corporate sustainability in the Nigerian insurance industry. Therefore, it is recommended that Nigerian insurance companies should utilize Green HRM towards enhancing their corporate sustainability

Matthew J. Schneider, Rufus Rankin, Prabir Burman et al.

The M6 Competition assessed the performance of competitors using a ranked probability score and an information ratio (IR). While these metrics do well at picking the winners in the competition, crucial questions remain for investors with longer-term incentives. To address these questions, we compare the competitors' performance to a number of conventional (long-only) and alternative indices using standard industry metrics. We apply factor models to measure the competitors' value-adds above industry-standard benchmarks and find that competitors with more extreme performance are less dependent on the benchmarks. We also uncover that most competitors could not generate significant out-performance compared to randomly selected long-only and long-short portfolios but did generate out-performance compared to short-only portfolios. We further introduce two new strategies by picking the competitors with the best (Superstars) and worst (Superlosers) recent performance and show that it is challenging to identify skill amongst investment managers. We also discuss the incentives of winning the competition compared to professional investors, where investors wish to maximize fees over an extended period of time.

Urtzi Otamendi, Mikel Maiza, Igor G. Olaizola et al.

Managing resources effectively in uncertain demand, variable availability, and complex governance policies is a significant challenge. This paper presents a paradigmatic framework for addressing these issues in water management scenarios by integrating advanced physical modelling, remote sensing techniques, and Artificial Intelligence algorithms. The proposed approach accurately predicts water availability, estimates demand, and optimizes resource allocation on both short- and long-term basis, combining a comprehensive hydrological model, agronomic crop models for precise demand estimation, and Mixed-Integer Linear Programming for efficient resource distribution. In the study case of the Segura Hydrographic Basin, the approach successfully allocated approximately 642 million cubic meters ($hm^3$) of water over six months, minimizing the deficit to 9.7% of the total estimated demand. The methodology demonstrated significant environmental benefits, reducing CO2 emissions while optimizing resource distribution. This robust solution supports informed decision-making processes, ensuring sustainable water management across diverse contexts. The generalizability of this approach allows its adaptation to other basins, contributing to improved governance and policy implementation on a broader scale. Ultimately, the methodology has been validated and integrated into the operational water management practices in the Segura Hydrographic Basin in Spain.

Finn Klessascheck, Stephan A. Fahrenkrog-Petersen, Jan Mendling et al.

To promote sustainable business practices, and to achieve climate neutrality by 2050, the EU has developed the taxonomy of sustainable activities, which describes when exactly business practices can be considered sustainable. While the taxonomy has only been recently established, progressively more companies will have to report how much of their revenue was created via sustainably executed business processes. To help companies prepare to assess whether their business processes comply with the constraints outlined in the taxonomy, we investigate in how far these criteria can be used for conformance checking, that is, assessing in a data-driven manner, whether business process executions adhere to regulatory constraints. For this, we develop a few-shot learning pipeline to characterize the constraints of the taxonomy with the help of an LLM as to the process dimensions they relate to. We find that many constraints of the taxonomy are useable for conformance checking, particularly in the sectors of energy, manufacturing, and transport. This will aid companies in preparing to monitor regulatory compliance with the taxonomy automatically, by characterizing what kind of information they need to extract, and by providing a better understanding of sectors where such an assessment is feasible and where it is not.

Mohammad Sammany, Ahmad Steef, Nedaa Agami et al.

It is well known over the recent years that measuring the success of projects under the umbrella of project management is inextricably linked with the associated cost, time, and quality. Most of the previous researches in the field assigned a separate mathematical model for each criterion, then numerical methods or search techniques were applied to obtain the optimal trade-off between the three criteria. However in this paper, the problem was addressed by linear multi-objective optimization using only one fuzzy mathematical model. The three criteria were merged in a single non-linear membership function to find the optimal trade-off. Finally, the proposed model is tested and validated using numerical examples.

Anca Jarmila GUȚĂ

The main objective of the paper is to identify how public institutions in Romania, specifically the City Hall of Haţeg communicate online in order to build and consolidate identity, as well as to inform, connect and interact with citizens. The study also tries to provide clues that can influence decisions regarding the improvement of electronic communication activities through the results of the questionnaire applied to citizens for which the interaction of communication with the electronic means of the city hall taken as a studio object in this paper is necessary.

Denys A. Flores, Ricardo Perugachi

Computer systems process, store and transfer sensitive information which makes them a valuable asset. Despite the existence of standards such as ISO 27005 for managing information risk, cyber threats are increasing, exposing such systems to security breaches, and at the same time, compromising users' privacy. However, threat modelling has also emerged as an alternative to identify and analyze them, reducing the attack landscape by discarding low-risk attack vectors, and mitigating high-risk ones. In this work, we introduce a novel threat-modelling-based approach for risk management, using ISO 27005 as a baseline for integrating ISO 27001/27002 security controls with privacy regulations outlined in the European General Data Protection Regulation (GDPR). In our proposal, risk estimation and mitigation is enhanced by combining STRIDE and attack trees as a threat modelling strategy. Our approach is applied to an IoT case study, where different attacks are analyzed to determine their risk levels and potential countermeasures.

Linyue Liu, Xi Guo, Chun Ouyang et al.

With the continuous development of business process management technology, the increasing business process models are usually owned by large enterprises. In large enterprises, different stakeholders may modify the same business process model. In order to better manage the changeability of processes, they adopt configurable business process models to manage process variants. However, the process variants will vary with the change in enterprise business demands. Therefore, it is necessary to explore the co-evolution of the process variants so as to effectively manage the business process family. To this end, a novel framework for co-evolution between business process variants through a configurable process model is proposed in this work. First, the mapping relationship between process variants and configurable models is standardized in this study. A series of change operations and change propagation operations between process variants and configurable models are further defined for achieving propagation. Then, an overall algorithm is proposed for achieving co-evolution of process variants. Next, a prototype is developed for managing change synchronization between process variants and configurable process models. Finally, the effectiveness and efficiency of our proposed process change propagation method are verified based on experiments on two business process datasets. The experimental results show that our approach implements the co-evolution of process variants with high accuracy and efficiency.

Mehrdad Rahimian, Farshid Namamian, Fakhraddin Maroofi et al.

Introduction: Nowadays, computers have affected all aspects of human life. Basic business elements such as customers' personal information are all stored in computers, and this intangible information includes a large proportion of corporate assets. E-commerce with a customer-oriented approach is defined as technology-oriented relationship marketing, which is used by companies with the intention of maintaining customer relations owing to its significant advantages over the traditional e-commerce. Iranian businesses, despite facing tough competition in domestic and foreign markets, have realized the importance of customer retention, but they are not as familiar with customer relationship management capabilities as they should be, nor do they know about e-commerce tools. If the problem is solved, the way will be paved for the successful implementation of CRM. This gap has led to economic inefficiency and the ultimate shutdown of many businesses. The main problems are the lack of managers’ understanding of the importance of communication with the customer, the use of some outdated marketing models to establish this relationship, and the lack of e-commerce capacity to implement CRM.Methodology: The main purpose of this study is to identify the components of e-commerce and CRM and explain the relationship between them in the form of a comprehensive model. To this end, at first, the components of these two variables were identified using the meta-synthesis and indexing methods, and meta-synthesis models of research were presented. Then, using the interpretive structural modeling, a comprehensive research model was introduced to show the relationship between the mentioned components. The present study is exploratory mixed research in terms of method. Meta-synthesis is applied in the qualitative part, and in the qualitative-quantitative part is based on ISM. The meta-synthesis focuses on qualitative studies and their in-depth analysis with the aim of deeper understanding. ISM is technically appropriate for analyzing the effect of one element on other elements. In terms of purpose, the meta-synthesis section is an applied research work, and it is a qualitative study in terms of implementation. The ISM part is an applied research work in terms of purpose and a qualitative study in terms of implementation. Also, this method is descriptive-survey in terms of nature and partly developmental in terms of results. According to Popper's Foresight Diamond model, it is one of the semi-quantitative research methods. In meta-synthesis, library studies and web browsing were conducted to collect data. The ISM section was based on a researcher-made questionnaire. Open coding method was used for data analysis in the meta-synthesis, and Mic Mac analysis was done for ISM. The statistical population in the meta-synthesis section was the scientific articles in the field of e-commerce and CRM from 1996 to 2017 for Latin articles and from 2001 to 2017 for Persian articles. In the meta-synthesis, the criterion for sample size was theoretical saturation. In the ISM, the statistical population included 83 experts from the companies approved by the Electronic Commerce Development Center of the Ministry of Industry, Mines and Trade, which have the symbol of e-trust and operate in the field of e-commerce. The statistical sample in this method consisted of 15 experts from the mentioned companies. The sampling method was snowball sampling, and the criterion for sample size was the theoretical saturation.Results and Discussion: In the Meta-synthesis section and in the first stage of the article evaluation, there existed 52 articles in the field of e-commerce and 60 articles in the field of CRM. In the second stage, there were 45 articles in the field of e-commerce and 47 in the field of CRM. Finally, in the third stage, 29 articles were accepted in the field of e-commerce and 27 in the field of CRM. As an innovation, the indexing method was used, and new sub-fields were added to the meta-synthesis models. In the meta-synthesis E-commerce model, customer trust and satisfaction as well as the development, application and success of e-commerce were the three main components, each of which had several sub-components. In the meta-synthesis model of CRM, the key factors of success, customer satisfaction and electronic customer relationship management were the three main components with a number of sub-components. In the ISM part, according to the dependence power and the driving power, the research components were analyzed and placed in four areas in the form of Mic Mac diagrams. E-CRM was ranked in the third area as an influential variable. The components of the development, application and success of e-commerce were in the second area; they were called dependent variables. Customer trust and satisfaction in e-commerce and the key factors of success and customer satisfaction in CRM in the fourth area were considered as a linkage variables. No component was located in the autonomous region.Conclusion: E-CRM plays a pivotal role and is somehow related to other components through primary or secondary relationships. It directly contributes to customer satisfaction and serves as a key factor in the success of CRM. The pivotal role of this component is owing to its ability to use the Internet to attract new customers and the ability to communicate continuously with previous customers. Therefore, managers should pay good attention to this component and make it operational. This new approach can increase electronic customer loyalty to the company and is considered as a potential competitive advantage. The main limitation of the meta-synthesis approach was found to be the limited time period for reviewing articles, which can be improved by expanding the research results. In future studies, in addition to articles, authoritative books and scientific reports can be used. In the ISM, the content relationships between the components depend on the knowledge of the experts, which may affect the results. It is recommended to be used in future studies along with other methods such as analytical network processes.

Ioana CÎMPAN, Emil Lucian CRIȘAN, Irina Iulia SALANȚĂ et al.

Digital platforms have been recently studied in the literature as their relevance and impact is increasing rapidly. The purpose of this paper is to investigate based on the available literature the business models of digital platforms, and to form some typologies for understanding them better. In this endeavour we extracted 25 cases of digital platforms through a literature review process, continued with analysing them in detail to create four taxonomies of various business models of digital platforms. Results show a large variety of business models for digital platforms, and also an evolutionary trend. We grouped the data using the business model canvas, including key partners, key activities, key resources, value proposition, customer relationships, channels, customer segments, cost structure and revenue streams, resulting in four archetypes such as: marketplace, social community, software ecosystem and digital product. Future research may test qualitatively the evolution of a business model within each category, but also the Software Ecosystem model is studied from a managerial perspective, as it has only been explored from the information systems lens.

Ling Wang, Kexin Chen, Mei Choi Chiu et al.

Any firm whose business strategy has an exposure constraint that limits its potential gain naturally considers expansion, as this can increase its exposure. We model business expansion as an enlargement of the opportunity set for business policies. However, expansion is irreversible and has an opportunity cost attached. We use the expected optimization of utility to formulate this as a novel stochastic control problem combined with an optimal stopping time, and we derive an explicit solution for exponential utility. We apply the framework to an investment and a reinsurance scenario. In the investment problem, the cost and incentives to increase the trading exposure are analyzed, while the optimal timing for an insurer to launch its reinsurance business is investigated in the reinsurance problem. Our model predicts that the additional income gained through business expansion is the key incentive for a decision to expand. Interestingly, companies may have this incentive but are likely to wait for a period of time before expanding, although situations of zero opportunity cost or specific restrictive conditions on the model parameters are exceptions to waiting. The business policy remains on the boundary of the opportunity set before expansion during the waiting period. The length of the waiting period is related to the opportunity cost, return, and risk of the expanded business.

Hung Manh Pham , Phuong Minh Nguyen

Thu-Trang Thi Doan

The paper examines factors influencing online purchase intention of Vietnamese. Based on the Unified Theory of Acceptance and Use of Technology (UTAUT), the study develops a theoretical model including four explanatory variables of online purchase intention: performance expectancy (PE), social influence (SI), effort expectancy (EE) and facilitating condi-tions (FC). The empirical results obtained in a sample of 204 valid interviewees reveal the statistically significant and concurrent impact of the mentioned determinants on the intention to purchase online. Among them, performance expectancy (PE) and social influence (SI) exert the most significant influence. The findings provide guidance for online firms to improve their conditions and develop marketing strategies in order to highlight efficiency, ease of use, and convenience; become a trend of social communities and then encourage the online purchase.