Hasil untuk "Business records management"

Oğuzhan Bahadır, Sergen Akarsu, Eylül Özdarak

This paper examines how investor attention affects the relationship between environmental, social, and governance (ESG) scores and stock returns. ESG performance is measured using Refinitiv’s combined ESG scores, and return differences between high- and low-ESG portfolios are analyzed. Google Trends data are also used to assess the role of investor attention. It is found that low-ESG stocks exhibit higher return volatility and market beta, resulting in higher returns compared to high-ESG stocks. The performance gap between high- and low-ESG stocks becomes more pronounced following significant events such as the Global Financial Crisis and the COVID-19 pandemic. Increased investor attention to ESG further magnifies the underperformance of high-ESG firms. Additionally, it is demonstrated that the pandemic drew investor attention to ESG, contributing substantially to return differences. Specifically, the return difference between the highest- and lowest-ESG portfolios increases by 6.25 percentage points for every 1% increase in abnormal investor attention following the onset of the pandemic. This study contributes to the literature by emphasizing the role of investor attention in the relationship between ESG scores and stock returns.

Siti Asah Md Ali, Toru Watanabe

Abstract Foodborne illnesses remain a persistent threat to public health as well as the reputation and the sustainability of food service businesses. This study examined 225 food service establishment (FSE) inspection records (2022–2023) classified into outbreak-associated, routine, and control groups to identify the compliance factors most strongly linked to outbreak risk. Comparative analysis, and network-based analysis were applied to assess compliance trends, identify key risk elements, and explore interaction patterns among violations. Outbreak-associated establishments exhibited higher non-compliance, particularly in critical control (PR1), supplier verification (PR2), cross-contamination prevention (PR3), flooring (B5), and food contact surfaces (E13). Routine and control inspections showed similar compliance profiles, indicating comparable baseline standards. Network analysis uncovered distinct interaction structures in outbreak-associated networks, with structural integrity (B6, B5) and food handler training (FH12) functioning as highly influential nodes. Strong co-occurrences, such as B5–equipment (E15) and PR3–drainage system maintenance (D20), highlight how operational and structural lapses combine to elevate outbreak risks. These findings carry important implications for food service businesses and regulators. For operators, monitoring high-risk compliance areas provides a basis for proactive risk management, reducing the likelihood that minor issues evolve into major outbreaks. For regulators, the findings suggest that the inspection framework should evolve beyond isolated violations to prioritize risk-sensitive and system-based indicators. Together, these insights provide both business and policy stakeholders with a roadmap for strengthening food safety resilience, safeguarding public health, and protecting customer trust in food service operations.

Alexandra-Ioana POPESCU, Denisa ABRUDAN

This paper aims to highlight the impact of Erasmus+ mobility programs on future career prospects among young people aged 13 to 30 from European Union countries. For the research, a questionnaire was created and assigned to young people from generations Y and Z, who participated in at least one Erasmus+ mobility, within the Cloud Five Association, in various short-term youth exchanges. Based on the answers received in the questionnaire, we find out the opinion of 85 young people about the influence that such projects have had on improving the quality of their lives. Finally, we outline an overview of the real impact of these programs on the careers of young people. The results of the research show the high impact of short-term mobilities, such as youth exchanges, on their career prospects.

Christoph Klos, Patrick Spieth, T. Clauss et al.

The literature argues that a real digital transformation of firms requires holistic changes of the business model. Despite knowledge about this ambitious goal, understanding of how digital business model transformation can be achieved is still very limited. In this article, we explore how firms achieve digital business model transformation. We apply a case study design to investigate how incumbents have changed their respective business model dimensions during digital transformation. Our findings center on interview data and complementary archival records from 15 cases. We present a framework for digital business model transformation along the dimensions of value proposition, value creation, and value capture. Our results emphasize the importance of a preparatory phase in which the strategic course is set. Furthermore, our findings demonstrate that transforming a company's business model is most effective when a single person, namely the Chief Digital Officer, is responsible. Our findings contribute to the business model literature, by providing a more holistic view on how business model innovation can be utilized during digital transformation.

П. А. Фісуненко

У статті проаналізовано результати рейтингової оцінки розвинених держав світу за даними Індексу зеленого майбутнього у розрізі окремих показників у 2023 р., результати рейтингової оцінки економічної системи України у період 2021-2023 рр., досліджено теоретико-методологічні засади становлення та забезпечення прогресивного розвитку зеленої економіки у контексті міжнародного бачення, проведено узагальнений аналіз концептуальних парадигм трансформаційного переходу до зеленої економіки в України на прикладі розвинених держав світу. Гносеологічна парадигма становлення та забезпечення прогресивних економічних перетворень обумовлює потенційну перспективу запровадження інноваційних трансформаційних перетворень макроекономічного рівня, що у своїй сукупності матимуть позитивний вплив як на економічну систему України, так і на глобалізаційні вектори економічного розвитку у світі. За матеріалами наукового дослідження проведено оцінку впливу факторів повномасштабного воєнного вторгнення на територію України на перспективні акценти становлення зеленої економіки в державі та забезпечення її високих конкурентоспроможних позицій на світовій арені, представлено критичний аналіз перспективних можливостей формування пріоритетних основ трансформаційних зрушень при переході до зеленої економіки в Україні у контексті прогнозних орієнтирів стратегічного розвитку на період 2024-2025 рр. У науковому дослідженні акцентовано увагу на необхідності врахування сучасних якісних змін економічних зрушень з метою їх переформатування у відповідність глобалізаційним стандартам економічної парадигми. Ґрунтуючись на звітах Організації Об’єднаних Націй – досліджено прогнозні економічні дані щодо стану забезпечення сталого розвитку зеленої економіки як в світі в цілому, так і в Україні зокрема. Зосереджено увагу на необхідності комплексного переформатування векторів стратегічного розвитку національної економіки із врахуванням вимог якісних структурних зрушень в контексті забезпечення сталого розвитку зеленої економіки України. Окрему увагу сконцентровано на виокремленні стратегічних векторів економічного розвитку із врахуванням їх необхідності для трансформаційних перетворень, а саме: доступ до ринків G7 та Європейського Союзу, «зелені» інвестиції, розвиток енергетичної інфраструктури, виокремлення аграрного та металургійного секторів з метою забезпечення переформатування їх виробничих потужностей, розвиток військово-промислового комплексу та інші.

І. К. Мельніков

У статті досліджено та аргументовано економічне значення відновлюваної енергетики в умовах протидії кліматичним викликам, забезпечення сталого національного розвитку та енергетичної безпеки країни. Представлено аналітичний екскурс динаміки показників зростання встановленої потужності об’єктів відновлюваної енергетики України за 2018-2021 роки, за підсумками якого встановлено лідируючи значення СЕС та СЕСд та незначним розвитком БіоЕС та БіогазЕС. Фактологічно заявлено про значні негативні тенденції розвитку сектору відновлюваної енергетики у результатів всесвітньої пандемії та її наслідків, а також військової агресії і зниженням обсягів працюючих активів. Деталізовано положення Енергетичної стратегія України до 2050 року за напрямками досягнення максимального рівня кліматичної нейтральності, оновлення, модернізації енергетичної інфраструктури та підвищення її ефективності використання, співпраця з ринками Європейського Союзу, також ефективний розвиток альтернативних джерел енергії, нових продуктів, інноваційних рішень в енергетичному секторі. Переставлено авторське бачення існуючих механізмів фінансування відновлюваної енергетики на чолі зі: знижками, позиками профільних фондів, приватними позиками, енергосервісними контрактами, угодами про придбання електроенергії / контрактами, «зеленими цінними паперами» та IPO. Акцентовано увагу на специфічному правовому режимі розвитку фінансові технології відновлюваної енергетики за принципом «регуляторних пісочниць». Посилено увагу щодо реалізації фінансових інструментів за посередництва фондових ринків, що вимагає трансформації та удосконалення функціонування складових елементів архітектури фінансування відновлюваної енергетики (держави, провайдерів, інвесторів та представників інноваційного середовища з їх фундаментальними розробками). Авторським колективом представлено індивідуальне бачення шляхів фінансування відновлюваної енергетики України (стандартизація нормативно-правової бази в рамках циркуляції цінних паперів та функціонування національного фондового ринку, погодження гарантій приватним інвесторам вкладати тимчасово вільні активи, розгортання операцій «зеленого фінансування», залученню міжнародних, національних фінансово-кредитних установ, національних банків розвитку та ринку приватних активів, функціонування ринкових інструментів (ціноутворення, стандартизація, регулювання), боргового фінансування та фіскальної децентралізації, зниження витрат на інвестування, використання FinTech платформ).

Rani Kartika Fitri, Nurabiah Nurabiah, Victoria Priyambodo

This study aims to examine whether financial technology moderates the relationship between intellectual capital and firm performance. Using secondary data obtained from the Indonesian stock exchange with a sample of banking companies listed on the Indonesian stock exchange. The dataset comprises a total of 230 observations. A panel datarandom effect regression model is applied to analyze the data. This study shows that intellectual capital moderated by financial technology has a significant and insignificant effect on company performance. However, overall, the average based on a prob>chi2 value of <0.05 indicates a significant positive result on the performance of banking companies in Indonesia during the 2018-2022 observation year. This research examines the importance of human resources and other intangible assets in achieving competitive advantages and enhancing company performance. Specifically, it explores the role of financial technology in addressing the challenges posed by complex competition within the financial sector, with a particular focus on the banking industry. Many studies confirm the importance of intellectual capital to improve company performance, as well as the importance of utilizing increasingly sophisticated financial technology that can affect company performance. However, to the researcher's knowledge, there has been no research linking intellectual capital with company performance moderated by financial technology. In addition, there is no research that measures company performance using various aspects such as accounting-based performance and market-based performance.

Arpan Paul, Manik Chandra Das

Additive Manufacturing (AM) is an automated process of fabricating three-dimensional (3D) physical objects from a 3D-CAD data by adding layers of materials one upon another through a print head or nozzle without using any tooling components or machining environments. Due to freedom in design, any complex shape can be produced using this process. Fused Deposition Modeling (FDM) is one such AM technology that is commonly used for its simplicity, environment friendliness and low requirement for process monitoring. However, this technology is limited only to small-scale production due to high cost and high build time. The present work focuses on the development of a framework for parametric optimization of the FDM process using multi-objective optimization based on ratio analysis (MOORA). A CAD model of the cam follower mechanism has been prepared in the Solidworks platform and used in this experiment for optimization of build time and cost which have been considered as response variables of the experiment. The experiment has been conducted following the full factorial design of experiment (DoE) method.

Mohammad Reza Zare Dehabadi, Babak Ziyae, Seyed Mojtaba Sajadi

Introduction: A review of the research backgrounds in the field of business accelerators shows that many studies have considered the effects of this process on investment, ecosystems, entrepreneurship and innovation in general. However, none of these studies focus on specific industries such as telecommunications. Also, there has been no centralized information and communication technology, so there is a research gap. It was found that there is no model to express the accelerating components of technology businesses in this field. Due to the role of advanced technology in the telecommunications industry, the increasing development in the field of silent technologies and the transfer of advanced technologies in the industry, the need for accelerators of innovation in the industry is very urgent. They need to be able to come up with innovative ideas regarding feasibility studies, testing, funding and marketing after commercialization; Therefore, it is absolutely necessary to fill the gap between the presence of a scientific model in a technological accelerator in Iranian communication services companies, most of whose technology is imported from China, Korea, etc. This is the innovative aspect of this research for the first time in Iran and in the telecommunications industry. One of the main reasons for the failure of accelerators is the lack of experience and competency of some entrepreneurs, which would promote different learning achievements and skills in a variety of fields. Therefore, the main purpose of this study is to design an accelerator model of technological businesses in the field of communication service companies.Methodology: The present research is applied in terms of purpose and qualitative in terms of data collection. Due to the nature of the research problem, the researcher has solved it with an interpretive paradigm through a qualitative approach and inductive logic. So, the question to answer is how the accelerator model of technology businesses is formed in communication service companies.In the first part of this research, the texts related to the concepts of accelerator and technological businesses have been extracted from library sources, and the criteria are set with regard to the keywords of accelerator, technological business and their derivatives. In the second part of the study, interviews were conducted with 19 managers of Iran's telecommunications technology in the summer of 2020. The statistical population of the study included the experts from the academic sector who had at least two articles in the field of technology business and research projects in this field. In the executive sector, there were people with a university degree and at least four years of work in the field of technological business in the field of telecommunications technology. The sampling was performed purposefully and continued until the researcher reached theoretical saturation. In this study, the interviews were semi-structured and the 5w1h technique was used to answer some questions such as how, why, what, where, who and when. The codes were extracted for 19 interviews that became saturated, and no new code was added to the previous codes during further interviews. This number of samples was enough for the interview section. In order to analyze the data, encoding was performed using the Atlas T software version 8. In this research, three methods were used to realize the validity of the research tool, including using two tools for writing questions, correcting the questions by experts, and finally reviewing the questions by conducting two preliminary interviews. This was done up to sample 19. The reliability coefficient based on the agreement between the two coders was 66%. The strategy of the present study was to better solve the problem of the data theory of the Strauss and Corbin Foundation, in which the researcher follows a process theory and describes the actions and interactions that occur over time.Results and Discussion: In the present study, the researcher reached theoretical saturation after nineteen interviews. The interviews were briefly conducted with the question of "designing an accelerator model of technology businesses in communication service companies" (open interview). Also, two stages of open and central coding were used. The interview questions were ‘What are the most important infrastructures for creating accelerators in the field of ICT?’, ‘What factors will accelerate the commercialization of ICT startup products in accelerators?’, ‘What will be the consequences of accelerating the creation of technology businesses in the field of ICT?’, and ‘What facilitators are involved in existing startups in the ICT accelerator?’The research led to the identification of 11 categories and 52 selected codes. The strategic factors included organizational factors and technology development and transfer, causal factors including financing and opportunity recognition, intervening factors including entrepreneurship component, and contextual factors including managerial components, which are environmental, cultural and economic. Finally, the consequences include technological entrepreneurship and coaching.Conclusion: The results show that the current situation in the country and its role in technology businesses to create employment and generate new opportunities in the field of economic activities are appropriate. By recognizing the accelerating areas of technology businesses in communication services, companies can create new opportunities for entrepreneurs. It can cause the economic and social progress of the society.

Thomas F. Stafford, Horst Treiblmaier

Blockchain technology is a secure and distributed information accounting, storage, and retrieval modality which has the ability to disrupt and revolutionize business practices. One such disruption resides in the capability of Blockchain to serve as a secure method for storing and sharing electronic medical records in new and innovative ways. Current medical record storage and transmission methods are proprietary and have interoperability and security problems. To that end, secure, effective, and interoperable electronic records options are highly prized. This article uses a grounded theory approach to qualitative analysis of electronic medical records users in the United States to develop a perspective from industry and scholarly practice on the suitability of Blockchain technologies for electronic medical records, security, and storage.

Indra Siswanti, Embun Prowanta

This study aims to examine the effect of ownership structure on firm value with financial decisions and investment decisions as intervening variables. This study uses secondary data from financial reports. The population used in this study are manufacturing companies in the consumer goods sector which listed on Indonesian stock exchange 2013-2019 of 35 (thirty five) companies. While the research sample was taken using certain criteria.The number of samples obtained are 7 (seven) companies. Data processing techniques using smartPLS 3.0. The results state: 1) ownership structure has a significant effect on firm value, 2) ownership structure has a significant effect on funding decisions, 3) ownership structure has a significant effect on investment decisions, 4) funding decisions has a significant effect on firm value, 5) investment decisions has a significant effect on firm value, 6) funding decisions mediate the effect of ownership structure on firm value, 7) investment decisions mediate the effect of ownership structure on firm value. The limitation of the results of this study is that the results of this study cannot be generalized because the objects used are limited to manufacturing companies in the consumer goods sub-sector.

C. Pramartha, N. Mimba

The research had two aims. First, it presented an overview and progress in understanding the current business process in the international program of Udayana University, which had a long queue for processing student admission documents. Second, it described how Business Process Reengineering (BPR) helped to improve the educational management services. Multiple interviews and a Forum Group Discussion (FGD) with the stakeholders were conducted. The reviews of the available documents, the current business process, and related complaint records were also carefully performed. The results show that the currently running batch processing system is a major challenge. The proposed solution reengineers the current business process and implements an information technology tool as a driver by digitizing the proposed solutions. The new business process leads to an improvement in processing the international student application from more than 60 days to only 29 days. Moreover, the proposed business process can minimize the opportunity loss of more than Rp3,8 billion annually.

Kais Lassoued, Atef Awad, Rafika Ben Guirat

The objective of this work was to study the influence of Managerial Empowerment on the enforcement of problem solving and decision-making skills. To test a pertinent set of proposed hypotheses, empirical data were collected from 82 individuals among the administrative employees at Abu Dhabi University via a questionnaire survey. The results assure that the level of administrative empowerment implementation at Abu Dhabi University was average while the elements and dimensions of problem solving and decision-making skills studied were relatively high. At the same time, there was globally a moderate impact of the dimensions of administrative empowerment on enhancing problem solving and decision-making skills among employees of Abu Dhabi University. Taking these results into consideration can be crucial to better understanding the use of empowerment strategy to enhance employees’ managerial skills.

Serkan Deniz , Mesut Çimen

Six Sigma approach is based on decreasing defects and variations in the products and processes, and it provides important benefits to healthcare organizations. This study aims to identify managers’ opinions, who work in private healthcare organizations, about the reasons behind not using Six Sigma in their organizations. The research was performed between December 2016 and March 2018 in private healthcare organizations (private hospitals and medical centers) operating in Turkey and not using Six Sigma approach. Data were collected from managers, who have knowledge about Six Sigma, through using surveys. In this study, survey methodology was used to collect data. According to the results, the biggest barrier related to not using Six Sigma is based on the lack of knowledge about Six Sigma. The other important barrier about the diffusion of Six Sigma within this organizations is related to the lack of support from top management and leaders. Another finding about the reasons of not applying Six Sigma approach is that there is not a statistically significant difference among managers in terms of their managerial position. In order to overcome the lack of knowledge about Six Sigma, it is advised that managers should take steps in the direction of promoting Six Sigma within their current organization, and provide necessary support and leadership about the process.

Suhaila Husna Samosir

Indonesia's urban slum neighborhood is a very complex problem, including problems related to poverty, low levels of community education, gaps and indiscriminately to the environment as well as the capacity of city / district government institutions in regulating, organizing spatial planning and resources owned. One of them in the Village Nanas Siam Kecamatamn Medang Deras Batubara District. Problems that occur in the field was quite complex. Many of the things that affect the emergence and the process of the region into a slum with a variety of characteristics of the problem. From the results of research can be seen that the condition of slum neighborhoods in the village of Nanas Siam Kecamatamn Medang Deras Batubaram regency is very bad. This can be seen from the density of buildings in the area that are not in accordance with the spatial planning that may cause flood and fire hazard. In addition, the low level of environmental hygiene and hygiene facilities and infrastructure in the slums.   Keywords: Structuring, Slum Areas

Azman Ismail, Wan Aishah Wan Mohd Nowalid, Azmawaty Mohamad Nor

Career guidance and counselling and its numerous services are meant to address issues bordering on career development, social changes and challenges. One of the modern challenges and threats to effective functioning, productivity and efficient service delivery in organizations is rapid changes in the 21st century, which needs to be addressed headlong. By addressing the duo problem of organizational development and the human aspect of organization, career administration considers as expedient, having proactive individuals who assist in moving the organization forward. Proactive personality professionals achieve several desirable individual and organizational outcomes: objective career success, career satisfaction, job performance and organizational citizenship behavior, job satisfaction, affective commitment, taking charge and voice behavior which often are the central concern of every organization. This study examines the relationship between the career administration and proactive behavior. Self-report questionnaires are utilized to collect data from employees working at an oil and gas firm in West Malaysia. The results of SPSS program presented two essential outcomes: first, job autonomy was significantly correlated with proactive behaviour. Second, transformational leadership was significantly correlated with proactive behavior. This result demonstrates that career administration does act as an important determinant of proactive behavior in the studied organization. Additionally, discussion, implications and conclusion are elaborated.

Alireza Davoudzadeh Moghaddam, Yasaman Mashhadi Farahani

An individual with a career faced with various career challenges may experience work-related stress. Work related stress is a factor that threatens employees’ health. The most common negative consequences of stress are particularly the deterioration of performance and efficiency, decrease in productivity and quality of customer’s services, which results in health problems. Work-related stress is a global issue, and banks are no exception. This paper presents a survey to investigate the influencing factors on work stress in banking industry. The study designs a questionnaire and distributes it among 200 randomly selected bank department managers in city of Tehran, Iran. Using principle component analysis, the study has detected five factors including organizational characteristics, external environment, work content, personal characteristics and top management.

Maryam Abulghasemi Komeleh , Mansour Garkaz

The primary objective of most financial statements is to provide a concentrated as well as categorized reports on financial performance and flexibility to help decision makers reach suitable financial decisions. This paper presents an empirical investigation to study the relationship between internal auditing and quality of financial statements on selected firms listed on Tehran Stock Exchange. The proposed study selects 140 firms over the period 2008-2012. Using some regression technique, the study has determined that there was a positive and meaningful relationship between firms with internal auditing in their activities and quality of financial statements.

Masoomeh Arabshahi, Gholam Abbas Arabshahi

In this study, staff job satisfaction were evaluated according to their personality differences by assessing five personality factors, based on NEO-FFI scoring and those components, which are directly associated with job satisfaction. In this regard, three data collection tools including communication satisfaction questionnaires, job descriptions index and five personality trait questionnaire were used. Based on the findings there was a positive and significant relationship between job satisfaction and personality traits (r = 0.97), and job satisfaction was depended on communication satisfaction. This research showed that communication satisfaction and job satisfaction could be predicted based on the five personality traits, which are nervousness, extraversion, empiricism, responsibility, and compatibility with others.

Monireh Mashhadi Ramezanali, Mohammadreza Setayesh, Mohammad Hassan Janani

This study examines the relationship between the returns of two value and growth portfolios and the return of market on 15 selected firms on Tehran Stock Exchange over the period 2008-2011. The study divides the firms into two groups in terms of the ratios of price on earning as well as price on book value into two groups of value and growth portfolios. Using some regression analysis, the study has determined a positive and meaningful relationship between value portfolio and market return when the market is on the upside but this relationship is not meaningful during the bear session. The results indicate that during the bull sessions, value portfolios provide better investment opportunities than growth ones do.