Hasil untuk "Small and medium-sized businesses, artisans, handicrafts, trades"

Jorge Alfonso Lara-Pérez, Francisco Canibe Cruz, Antonio Durendez

Sustainable strategies and digitalization play central roles in the transition of manufacturing companies toward the development of sustainable products and services. This study examines whether the implementation of environmental care strategies and the integration of advanced technological tools influence firm performance. It also explores the indirect effect of sustainable strategies on performance through digitalization in manufacturing organizations. To test these relationships, the study applies a partial least squares structural equation modeling (PLS-SEM) technique to a sample of 120 firms in the manufacturing sector in Coahuila, Mexico. The results indicate that when organizations implement energy conservation practices, reduce waste generation, and undertake energy infrastructure projects—combined with the adoption of advanced technologies that support information integration and analysis—they achieve higher levels of performance. These findings offer important implications for managerial decision-making and for the development of public policies aimed at promoting sustainability-oriented strategies and digital transformation in small and medium-sized enterprises in developing countries.

Doehyun Baek, Michael Pradel

Artifact evaluation has become standard practice in the software engineering community to ensure the reproducibility of research results. However, the current manual process is labor-intensive, and hence, done only as a one-time assessment for a subset of all papers. To support the artifact evaluation effort, we present Artisan, an automated LLM agent for reproducing research results given a paper and its artifact. The approach is enabled by two key contributions: First, we frame the reproduction problem as a code generation task where the goal is to generate a reproduction script that, when executed, reproduces the results reported in a paper. Unlike prior work on automatically reproducing research results in other domains, this formulation allows for running the script independently of the agent and for assessing the reproduction process at a fine-grained level. Second, we design automated judging mechanism that guides the agent toward the expected results without revealing them and that prevent trivial solutions, such as simply copying checked-in results. To evaluate Artisan, we introduce Artisan-Bench, the first benchmark assessing the ability to generate reproduction scripts and the first benchmark for automated artifact evaluation in software engineering. Artisan-Bench comprises 60 tasks derived from 23 software engineering papers, covering different research areas and programming languages. We validate all tasks in Artisan-Bench for reproducibility to ensure that the tasks are feasible. Our experiments show that Artisan is effective, producing 44/60 reproduction scripts and outperforming the best available baseline, a vanilla LLM agent (mini-swe-agent), by 3.14$\times$ in terms of reproduction scripts generated while taking $0.45 and 48 minutes, on average per task. Artisan also helped uncover 20 new errors in either the paper or artifact.

Nahyun Oh

PurposeThis study investigates the process of selecting the inaugural chief executive officer (CEO) in nascent social ventures, emphasizing the unique qualities required due to these ventures’ dual social and economic objectives.Design/methodology/approachThis study integrates human capital theory and gender expectancy violation theory to examine how nascent social venture founding team members select their first CEO. It analyzes the influence of prior occupational experience in social mission-oriented organizations and commercial organizations on the likelihood of a team member taking the CEO post.FindingsThe findings indicate that founding team members with prior experience in social mission-oriented organizations are significantly more likely to be selected as the inaugural CEO. Additionally, while past commercial experience increases the chances of becoming the first CEO, this effect is notably stronger for female team members.Research limitations/implicationsThe findings provide a foundation for future empirical exploration of CEO selection dynamics in social ventures. It contributes to the literature on social entrepreneurship by highlighting the interplay of human capital and gender in leadership decisions.Practical implicationsThis study offers insights for social entrepreneurs, policymakers and scholars on the critical factors influencing CEO selection in nascent social ventures. Understanding these dynamics can help in forming effective leadership teams aligned with the venture’s dual mission.Originality/valueThis research enhances our understanding of CEO selection in nascent social ventures, shedding light on the role of gender and specific experience in leadership choices, thus advancing the fields of social entrepreneurship and organizational leadership.

Maren Hackenberg, Sophia G. Connor, Fabian Kabus et al.

The emergence of breakthrough artificial intelligence (AI) techniques has led to a renewed focus on how small data settings, i.e., settings with limited information, can benefit from such developments. This includes societal issues such as how best to include under-represented groups in data-driven policy and decision making, or the health benefits of assistive technologies such as wearables. We provide a conceptual overview, in particular contrasting small data with big data, and identify common themes from exemplary case studies and application areas. Potential solutions are described in a more detailed technical overview of current data analysis and modelling techniques, highlighting contributions from different disciplines, such as knowledge-driven modelling from statistics and data-driven modelling from computer science. By linking application settings, conceptual contributions and specific techniques, we highlight what is already feasible and suggest what an agenda for fully leveraging small data might look like.

Raha Asadi, Bodil Biering, Vincent van Dijk et al.

Software developing small and medium enterprises (SMEs) play a crucial role as suppliers to larger corporations and public administration. It is therefore necessary for them to be able to demonstrate that their products meet certain security criteria, both to gain trust of their customers and to comply to standards that demand such a demonstration. In this study we have investigated ways for SMEs to demonstrate their security when operating in a business-to-business model, conducting semi-structured interviews (N=16) with practitioners from different SMEs in Denmark and validating our findings in a follow-up workshop (N=6). Our findings indicate five distinctive security demonstration approaches, namely: Certifications, Reports, Questionnaires, Interactive Sessions and Social Proof. We discuss the challenges, benefits, and recommendations related to these approaches, concluding that none of them is a one-size-fits all solution and that more research into relative advantages of these approaches and their combinations is needed.

M. Dolores Guerrero-Baena, Francisca Castilla-Polo, Pablo Rodríguez-Gutiérrez

This study aims to deepen our understanding of the theoretical frameworks that underlie SMEs' disclosure of sustainability information. Qualitative empirical research was conducted on SMEs that proactively engage in sustainability reporting. To identify the key drivers, interviews were conducted with a sample of Spanish SMEs, and the reasons for sustainability reporting provided by informants were ranked by frequency. Our findings indicate that stakeholder theory holds a prominent position, closely followed by legitimacy theory and the resource-based view. This ranking reveals a mixture of external and internal drivers, contributing to the existing literature by emphasizing the predominance of management factors over sociological arguments in favor of sustainability reporting in SMEs. Regulators, practitioners, and academics can benefit from these findings to better understand the decision-making processes of SMEs regarding sustainability reporting practices, while accounting for their relationships in the contexts in which they operate.

Nakul Upadhya, Alexandre Granzer-Guay

This work discusses the benefits of constrained portfolio turnover strategies for small to medium-sized portfolios. We propose a dynamic multi-period model that aims to minimize transaction costs and maximize terminal wealth levels whilst adhering to strict portfolio turnover constraints. Our results demonstrate that using our framework in combination with a reasonable forecast, can lead to higher portfolio values and lower transaction costs on average when compared to a naive, single-period model. Such results were maintained given different problem cases, such as, trading horizon, assets under management, wealth levels, etc. In addition, the proposed model lends itself to a reformulation that makes use of the column generation algorithm which can be strategically leveraged to reduce complexity and solving times.

Tracy Tam, Asha Rao, Joanne Hall

Small businesses are increasingly adopting IT, and consequently becoming more vulnerable to cyber-incidents. Whilst small businesses are aware of the cyber-security risks, many struggle with implementing mitigations. Some of these can be traced to fundamental differences in the characteristics of small business versus large enterprises where modern cyber-security solutions are widely deployed. Small business specific cyber-security tools are needed. Currently available cyber-security tools and standards assume technical expertise and time resources often not practical for small businesses. Cyber-security competes with other roles that small business owners take on, e.g. cleaning, sales etc. A small business model, salient and implementable at-scale, with simplified non-specialist terminologies and presentation is needed to encourage sustained participation of all stakeholders, not just technical ones. We propose a new UML class (Small IT Data (SITD)) model to support the often chaotic information-gathering phase of a small business' first foray into cyber-security. The SITD model is designed in the UML format to help small business implement technical solutions. The SITD model structure stays relevant by using generic classes and structures that evolve with technology and environmental changes. The SITD model keeps security decisions proportionate to the business by highlighting relationships between business strategy tasks and IT infrastructure. We construct a set of design principles to address small business cyber-security needs. Model components are designed in response to these needs. The uses of the SITD model are then demonstrated and design principles validated by examining a case study of a real small business operational and IT information. The SITD model's ability to illustrate breach information is also demonstrated using the NotPetya incident.

T Yahaya, KA Sani, E Oladele et al.

The potential health risks of cement dust exposure are increasingly raising concern worldwide as the cement industry expands in response to rising cement demand. This necessitates the need to determine the nature of the risks in order to develop appropriate measures. This study determined the effects of cement dust exposure on the weight and blood glucose levels of people residing or working around a cement company in Sokoto, Nigeria. Demographic information was obtained using questionnaires from 72 participants, which included age, gender, educational level, exposure hours, occupation, and lifestyle. The blood glucose levels and body mass index (BMI) were measured using a Fine Test glucometer and a mechanical scale, respectively. The results showed that most of the people living or working around the cement company were middle-aged men (31-40; 42.06%) with a primary (33.33%) or secondary (45.83%) school education. It showed that 30 (41.69%) of the participants were overweight while 5 (6.94%) were obese. Additionally, 52.78% of the participants were diabetic while 31.94% were prediabetic. Participants that were exposed for long hours (> 15 hours per day) were the most diabetic (20% of the participants), followed by smokers (15%), and artisans (7%). It can be concluded that exposure to cement dust from the company increased the risk of overweight, obesity, and hyperglycemia among the participants. These health risks were worsened by daily long hours of exposure, smoking, and artisanal pollutant exposure. Human settlements and artisans should not be located near the cement company, and the company should minimize pollutant emissions.

Sachithra Lokuge, Sophia Duan

Recently, digital transformation has caught much attention of both academics and practitioners. With the advent of digital technologies, small-and-medium-sized enterprises (SMEs) have obtained the capacity to initiate digital transformation initiatives in a similar fashion to large-sized organizations. The innate characteristics of digital technologies also favor SMEs in promoting initiation of digital transformation. However, the process digital transformation in SMEs remains a black box and the existing findings of digital transformation in SMEs are limited and remain fragmented. Considering the important contribution SMEs can offer to nations and economies; it is timely and relevant to conduct a profound analysis on digital transformation in SMEs. By conducting a thorough review of existing related literature in management, information systems, and business disciplines, this book chapter aims to understand both internal and external enablers of the digital transformation in SMEs.

Cajetan Ihemebiri, Elochukwu Ukwandu, Lizzy Ofusori et al.

As several countries were experiencing unprecedented economic slowdowns due to the outbreak of COVID-19 pandemic in early 2020, small business enterprises started adapting to digital technologies for business transactions. However, in Africa, particularly Nigeria, COVID-19 pandemic resulted to some financial crisis that impacted negatively on the sustainability of small and medium-sized (SMEs) businesses. Thus, this study examined the role of social media on selected SMEs in Nigeria in the heat of the COVID-19 pandemic that led to several lock downs in a bid to curtail the spread of the virus. Cross-sectional survey research design was used alongside convenience population sampling techniques. The population was categorised based on selected SMEs businesses, while a quantitative research approach was adopted, and primary data were collected using a questionnaire. The questionnaires were administered to owners and operators of SMEs in Ikotun and Ikeja areas of Lagos State, Nigeria. A total of 190 questionnaires were distributed, where 183 usable responses were analysed. The findings of the study show that SMEs were aware of the usefulness of social media to their businesses as they largely leveraged it in conducting their businesses during the national lockdowns. The study recommended that labour/trade unions should sensitise and encourage business owners on the benefits of continuous use of social media in carrying out their business transactions.

Jacob Hertzog

This study sought to measure how higher music education has evolved in response to the music industry’s digital revolution. I utilized a framework of organizational adaptation theory to synthesize five distinct organizational adaptation strategies: decentralization, generalization, specialization, formalization, and inaction. Music leaders were surveyed (n = 100) to assess adaptations across ten common domains in higher education. Higher music education was found to have undergone a great generalization through the expansion of activities in nearly every domain. Consistent with elements of organizational adaptation theory, and like individual musicians, higher music education has been entrepreneurial in response to the digital revolution.

Tracy Tam, Asha Rao, Joanne Hall

Small businesses (0-19 employees) are becoming attractive targets for cyber-criminals, but struggle to implement cyber-security measures that large businesses routinely deploy. There is an urgent need for effective and suitable cyber-security solutions for small businesses as they employ a significant proportion of the workforce. In this paper, we consider the small business cyber-security challenges not currently addressed by research or products, contextualised via an Australian lens. We also highlight some unique characteristics of small businesses conducive to cyber-security actions. Small business cyber-security discussions to date have been narrow in focus and lack re-usability beyond specific circumstances. Our study uses global evidence from industry, government and research communities across multiple disciplines. We explore the technical and non-technical factors negatively impacting a small business' ability to safeguard itself, such as resource constraints, organisational process maturity, and legal structures. Our research shows that some small business characteristics, such as agility, large cohort size, and piecemeal IT architecture, could allow for increased cyber-security. We conclude that there is a gap in current research in small business cyber-security. In addition, legal and policy work are needed to help small businesses become cyber-resilient.

Khalid El-Awady

There is a massive underserved market for small business lending in the US with the Federal Reserve estimating over \$650B in unmet annual financing needs. Assessing the credit risk of a small business is key to making good decisions whether to lend and at what terms. Large corporations have a well-established credit assessment ecosystem, but small businesses suffer from limited publicly available data and few (if any) credit analysts who cover them closely. We explore the applicability of (DL-based) large corporate credit risk models to small business credit rating.

Yoo Jeong Han

This paper evaluates the heterogenous impacts of the America Invents Act of 2011 (AIA) on patent applications for small and large businesses. Using data collected from the United States Patent and Trademark Office and Google Patents, I compare how the probability of successfully overcoming an initial rejection is affected by the AIA for small- and large-business applicants, respectively. This comparison is achieved by analyzing the data using a difference-in-differences approach. Results suggest that after the enactment of the AIA, small-business applicants were relatively favored when compared against large-business applicants. This effect is statistically significant and also practically large.

Jonas Sorgalla, Philip Wizenty, Florian Rademacher et al.

Purpose: Microservice Architecture (MSA) denotes an increasingly popular architectural style in which business capabilities are wrapped into autonomously developable and deployable software components called microservices. Microservice applications are developed by multiple DevOps teams each owning one or more services. In this article, we explore the state of how DevOps teams in small and medium-sized organizations (SMOs) cope with MSA and how they can be supported. Methods: We show through a secondary analysis of an exploratory interview study comprising six cases, that the organizational and technological complexity resulting from MSA poses particular challenges for small and medium-sized organizations (SMOs). We apply Model-Driven Engineering to address these challenges. Results: As results of the second analysis, we identify the challenge areas of building and maintaining a common architectural understanding, and dealing with deployment technologies. To support DevOps teams of SMOs in coping with these challenges, we present a model-driven workflow based on LEMMA - the Language Ecosystem for Modeling Microservice Architecture. To implement the workflow, we extend LEMMA with the functionality to (i) generate models from API documentation; (ii) reference remote models owned by other teams; (iii) generate deployment specifications; and (iv) generate a visual representation of the overall architecture. Conclusion: We validate the model-driven workflow and our extensions to LEMMA through a case study showing that the added functionality to LEMMA can bring efficiency gains for DevOps teams. To develop best practices for applying our workflow to maximize efficiency in SMOs, we plan to conduct more empirical research in the field in the future.

Antonio Fenoll-Bernal, Jose Serrano Madrid

El objetivo de este trabajo es analizar si los auditores son capaces de detectar la gestión de resultados en sus empresas auditadas y si ante un incremento en el esfuerzo, el nivel de devengos discrecionales será menor. Como singular contribución, se mide el esfuerzo del auditor mediante las horas efectivamente empleadas, al contrario que trabajos anteriores que se basan en honorarios u horas estimadas o subrogados de estas. Asimismo, la muestra utilizada está compuesta por pequeñas y medianas firmas de auditoría, lo que le aporta un valor añadido por ser este segmento del mercado de auditoría más competitivo. Los resultados evidencian que el cliente reduce los devengos anormales positivos del resultado ante un incremento del esfuerzo del auditor, poniendo así en valor su figura como garante de la información financiera, contribuyendo al debate sobre la calidad de las pequeñas firmas. En lo que respecta a los ajustes por devengo negativos, se puede interpretar una pasividad del auditor ante el conservadurismo contable y un efecto aprendizaje en el cliente, que aumenta la manipulación negativa de resultados conforme se incrementa la duración contractual con el auditor

Emanuele Balloni, Giuseppe Di Battista, Maurizio Patrignani

This paper presents an empirical study of the relationship between the density of small-medium sized random graphs and their planarity. It is well known that, when the number of vertices tends to infinite, there is a sharp transition between planarity and non-planarity for edge density d=0.5. However, this asymptotic property does not clarify what happens for graphs of reduced size. We show that an unexpectedly sharp transition is also exhibited by small and medium sized graphs. Also, we show that the same "tipping point" behavior can be observed for some restrictions or relaxations of planarity (we considered outerplanarity and near-planarity, respectively).

Karen Munnelly

Created for students and instructors alike, Mark Rabideau’s The 21CM Introduction to Music Entrepreneurship provides a cohesive curriculum for a semester-long course in arts entrepreneurship. 

Grace Chun Chun Guo, Crystal X. Jiang