The purpose of this study is to investigate the direct effects of environmental sustainability orientation (ESO) on green supply chain management (GSCM), ESO on sustainable performance (SP), and GSCM on sustainable performance (SP). It also examines the indirect effect of GSCM on SP through the mediating role of GSCM. Moreover, it tests the moderating role of environmental collaboration (EC) between GSCM and SP. A total of 155 survey questionnaires were collected from firms with ISO 14000 certification in the manufacturing sector in Algeria. The gathered data was examined using (PLS-SEM) model. The findings showed positive effects between ESO, GSCM, and SP. However, no such effect was detected for the moderating role of environmental collaboration on the links between GSCM and SP. The limitation of this study was the use of only firms with ISO 14000 certification, so future studies should consider a wider range of firms and different scales. Regarding environmental problems, firms in Algeria can apply ESO and GSCM to achieve sustainable performance.
Analysis, Business mathematics. Commercial arithmetic. Including tables, etc.
Issam Amellal, Asmae Amellal, Hamid Seghiouer
et al.
In the contemporary business landscape, effective interpretation of customer sentiment, accurate demand forecasting, and precise price prediction are pivotal in making strategic decisions and efficiently allocating resources. Harnessing the vast array of data available from social media and online platforms, this paper presents an integrative approach employing machine learning, deep learning, and probabilistic models. Our methodology leverages the BERT transformer model for customer sentiment analysis, the Gated Recurrent Unit (GRU) model for demand forecasting, and the Bayesian Network for price prediction. These state-of-the-art techniques are adept at managing large-scale, high-dimensional data and uncovering hidden patterns, surpassing traditional statistical methods in performance. By bridging these diverse models, we aim to furnish businesses with a comprehensive understanding of their customer base and market dynamics, thus equipping them with insights to make informed decisions, optimize pricing strategies, and manage supply chain uncertainties effectively. The results demonstrate the strengths and areas for improvement of each model, ultimately presenting a robust and holistic approach to tackling the complex challenges of modern supply chain management.
Analysis, Business mathematics. Commercial arithmetic. Including tables, etc.
The paper is a continuation of Part I. The case of “n=3” is inferred as a corollary from the Kochen and Specker theorem (1967): the eventual solutions of Fermat’s equation for “n=3” would correspond to an admissible disjunctive division of qubit into two absolutely independent parts therefore versus the contextuality of any qubit, implied by the Kochen – Specker theorem. Incommensurability (implied by the absence of hidden variables) is considered as dual to quantum contextuality. The relevant mathematical structure is Hilbert arithmetic in a wide sense, in which Hilbert arithmetic in a narrow sense and the qubit Hilbert space are dual . A few cases involving set theory are possible: (1) only within the case “n=3” and implicitly, within any next level of “n” in Fermat’s equation; (2) the identification of the case “n=3” and the general case utilizing the axiom of choice rather than the axiom of induction.
The main priority of the audit industry is to maintain and improve audit quality. While audit quality has been an important topic in both accounting academia and practice, there is still a lack of understanding of what drives audit quality. Given that people are the most valuable asset an audit firm has, we focus on examining the labor inputs as a driver of audit quality. Specifically, we argue that a key threat for audit quality that so far has been largely neglected is the loss of talent across the hierarchy. A well-known problem for audit firms is that they invest enormous resources in new professionals only to have many with talent leave (Patten, 1995; Vera-Muñoz, Ho & Chow, 2006; ACCA & ACRA, 2012). A recent survey by the Association of Chartered Certified Accountants finds that only about 38% are satisfied with their career and only 35% plan to stay beyond three years, with no significant differences across Big 4 and midtier firms (ACCA and ACRA, 2012).
Business, Business mathematics. Commercial arithmetic. Including tables, etc.
Mojtaba Hosseini, Peyman Beiranvand, Mohammad Reza Dadgar
et al.
Tower cranes, on today’s typical building construction sites, are the centerpiece of production, hoisting and transporting of a variety of loads. Due to a simple crane limited capacity; there is an urgent need to use high capacity cranes such as tower cranes. However, we have to select an appropriate type of cranes to be utilized to reduce the associated coste as much as possible. In this research, we propose a method to select the suitable type of crane and locate the best place for crane erection based on a minimum radius for requested crane and minimum cost. To fulfill the target, a computer program is designed to numerate these problems, demonstrating an example explaining how to apply the program and the results are discussed.
Analysis, Business mathematics. Commercial arithmetic. Including tables, etc.
Dit artikel beschrijft de uitkomsten van het onderzoek naar de wijze waarop woningcorporaties de wijzigingen in RJ 645 met betrekking tot de waardering en resultaatbepaling van vastgoed hebben verwerkt in de jaarrekening over 2012. Uit het onderzoek blijkt dat de in 2012 gekozen waarderingsgrondslag voor het sociaal en commercieel vastgoed belangrijke invloed heeft op de omvang van het eigen vermogen primo 2012 en op het resultaat over 2012. Verder blijkt dat woningcorporaties de toelichting van de bedrijfswaarde en de marktwaarde van het vastgoed kunnen verbeteren. Tot slot constateren we dat woningcorporaties verschillend zijn omgegaan met het al dan niet inrekenen van de verhuurderheffing en de inkomensafhankelijke huurverhoging in de bedrijfswaarde hetgeen de vergelijkbaarheid tussen woningcorporaties niet ten goede komt.
Business, Business mathematics. Commercial arithmetic. Including tables, etc.
Auke De Bos, Mijntje Lückerath-Rovers, Luc Quadackers
Na de recente beursschandalen en de introductie van nieuwe corporate governance codes hebben commissarissen en toezichthouders een steeds belangrijkere rol gekregen in de ‘checks and balances’ van organisaties. Er is echter nog weinig bekend over de wijze waarop commissarissen hun toezichthoudende rol vervullen. In dit artikel worden commissarissen in profit organisaties vergeleken met commissarissen in nonprofit organisaties. Het betreft een exploratief onderzoek. Het onderzoek is een nadere analyse van de resultaten uit het Nationaal Commissarissen Onderzoek 2007 (De Bos, Lückerath- Rovers en Quadackers, 2007a). De resultaten laten zien dat significante verschillen bestaan tussen commissarissen in profit organisaties en non-profit organisaties.
Business, Business mathematics. Commercial arithmetic. Including tables, etc.
Bestuurlijke Informatieverzorging (BIV) is een van de drie hoofdvakken van de accountants- en controllersopleidingen in Nederland. Het vak wordt gedoceerd in de mastersfase en post-mastersfase van deze opleidingen. Dat betekent dat aan BIV wetenschappelijke eisen moeten worden gesteld. Het belangrijkste criterium om van wetenschappelijk niveau te kunnen spreken is de wijze waarop onderzoek binnen het vakgebied wordt uitgevoerd. In dit artikel wordt nagegaan welke onderzoeksmethoden voor BIV in aanmerking komen. De conclusie is dat verschillende methoden kunnen worden gehanteerd, maar dat casestudy het beste aansluit op de aard van het vak. Daarbij moeten wél de nodige eisen aan het uitvoeren van de casestudy gesteld worden, waarvoor de door Yin beschreven richtlijnen goede aanknopingspunten bieden.
Business, Business mathematics. Commercial arithmetic. Including tables, etc.