Regulatory Impact Assessment (RIA) has been promoted globally as a cornerstone of good governance, designed to ensure evidence-based policymaking and enhance state accountability. In Georgia, multiple international donors supported the institutionalization of RIA from the mid-2000s onward. Despite the enactment of legal and methodological frameworks, the reform did not yield a functioning national system and, by 2024, had effectively collapsed, abandoned by both donors and the government. This paper examines why a globally celebrated instrument failed in an ostensibly favourable context. Using a process-tracing case study of Georgia, the paper employs the concept of Isomorphic Mimicry to show how donor-endorsed reforms can persist as performative compliance - securing resources and external legitimacy - while producing limited outcomes. In this effort, the article showcases how, in parallel with its formal adoption into law, the reform fell into a “capability trap”, with civil servants overloaded and donor-driven technical support proliferating. Thus, the case illustrates how mimicry-driven reform can persist for years without achieving substantive results, sustained by a coalition of political actors, donors, and other stakeholders with short-term incentives. The analysis further traces how political-bureaucratic actors preserved prevailing routines by designing and exploiting legislative loopholes that circumscribed RIA’s formal effects. This study advances Isomorphic Mimicry and governance reform scholarship by specifying conditions sustaining mimicry (particularly, high donor density, a well-developed system of external and internal reform enablers, and bureaucratic hedging via legislative loopholes), tracing regulatory decoupling that turns RIA into box-ticking, and using Georgia’s donor-cooperation suspension as a stress test highlighting the centrality of donors in mimetic reforms.
Business mathematics. Commercial arithmetic. Including tables, etc., Business records management
Hamidreza Namjofared, Mohammad Jalal Kamali,, Mehdi Sabok Roo
et al.
AbstractThe present study aims to investigate the interpretive structural modeling of political behavior management based on citizenship behavior. The method of this research is applicable in terms of purpose, and qualitative in terms of method type. The statistical population of the research consists of 15 experts, including professors of the faculty of public administration and senior managers of Yazd Municipality, who were selected using a non-probability purposive and chain sampling method. The research collection tool is a semi-structured interview. For data analysis, structural and interpretive modeling (ISM) was first used, and MICMAC software was used for influence and impact. The results showed that the first level of individual factors is stabilization and freezing; the second level of education and development processes is the voice of construction; the third level of organizational factors and the fourth level of cultural factors of citizenship and development and productivity. The results also showed that individual factors are influential on education and development processes. Training and development, along with the voice of construction, have an impact on organizational factors. The organizational factors variable acts as a bridge between training and development processes and organizational factors, and organizational culture, by affecting internal communications, values and beliefs, responsibility, and commitment to development, consciously or unconsciously affects the behaviors and actions of individuals.IntroductionSince the emergence of the concept of human resource management, employee behavior has been the focus of researchers as one of the most important categories of human resource management (Izadi et al, 2024). Regardless of the factors affecting employee behavior, it is of great importance that just as positive employee behaviors can significantly improve the overall productivity of the organization, their destructive and negative behaviors can also significantly decrease the performance and productivity of the organization (Ranjit, 2022). Among the behaviors that have received special attention from human resource specialists is the political behavior of employees (Vojdani Tabatabaie et al., 2023). Political behaviors are behaviors that are not foreseen in the individual's job description and an individual tries to influence and affect others by relying on them. In political behaviors, the goal of influencing is to use others or organizational decisions to advance personal interests (Enders et al., 2024). In contrast to political behaviors, which are considered a negative phenomenon, especially in government organizations, is organizational citizenship behavior, which can significantly improve organizational climate and ultimately improve human resource productivity and performance (Bani-Melhem et al., 2023). Organizational citizenship behavior has been proposed as an important component in both organizational branding and improving the overall performance of the organization. Organizational citizenship behavior is an individual behavior that is not considered for any reward in the formal reward system; but its combination with the same type of behavior in the group leads to effectiveness (Organ, 2018).Human resources in today's world are considered the best competitive advantage of any organization, and humans have become more important than ever in organizational theory. Human resources, as much as they can help organizations compete, may be a serious obstacle to the organization. Anti-citizenship behaviors such as work avoidance, sabotage, etc. are behaviors that directly or indirectly cause serious damage to the organization (Kazemzadeh et al., 2021). Political behavior is more noteworthy from this perspective that the organization's people, who are the most important assets of an organization, can also be the most important eroders of the organization's assets, so that if, instead of adopting organizational citizenship behaviors, anti-citizenship behaviors are prevalent in the organization, the organization will erode and fail instead of strengthening and growing (Ghafari et al., 2025).Therefore, this research seeks to answer the question: what is the interpretative structural fashioning of political behavior management based on citizenship behavior?Theoretical FrameworkPolitical Behavior ManagementOrganizational political behaviors are those activities that are not required as part of a formal role in the organization; but they influence the distribution of benefits and disadvantages within the organization; in other words, negative or positive actions that are not part of the job and that the organization does not officially authorize (unapproved behaviors) and may be detrimental to the goals of the organization or the interests of others in the organization are called political behaviors (Sanaie et al., 2022).Organizational Citizenship BehaviorOrgan et al. (1988) first used the term organizational citizenship behavior and defined it as: conscious and insightful individual behavior that is not directly and explicitly recognized by the formal reward system and that generally improves the functions of the organization. Researchers have found that many factors affect organizational citizenship behavior; factors such as commitment, satisfaction, organizational justice, leadership style, personality traits, job characteristics, and organizational characteristics (Mousavifard, 2024).Namjofared et al. (2025) studied the design of a political behavior management model based on organizational citizenship behavior. The results showed that the extracted concepts related to the design pattern of a political behavior management model based on organizational citizenship behavior in the municipalities of Yazd province included 47 primary codes, 16 basic themes, and 7 organizing themes. The basic themes included: management factors, organizational structure, collectivist values, policies and attention to ethics, participatory voice, knowledge management, perceptual error, communication pollution, lack of information transparency, contradiction and conflict, personality traits, monitoring and control and valuation, delearning, educational planning, development of governance, convergence, and organizational cohesion. Ali Nisar et al. (2024) studied the cost of organizational citizenship behaviors: a mediation model of citizenship fatigue. The results showed that when employees are forced to perform out-of-role actions, they often experience work-life conflict, which leads to citizenship fatigue. The older the employee and the lower the level of education, the lower his/her citizenship fatigue. On the other hand, the findings showed that the personality aspects of the worker tend to reduce the strength of the relationship between work-life conflict and citizenship fatigue.Research MethodologyThe method of this research is applicable in terms of purpose, and qualitative in terms of method type. The statistical population of the research consists of 15 experts, including professors of the public administration faculty and senior managers of Yazd Municipality, selected through a non-probability purposive and chain sampling method. The research collection tool is a semi-structured interview.Research FindingsFor data analysis, structural and interpretive modeling (ISM) was first used, and MICMAC software was used for influence and impact. The results showed that the first level of individual factors is stabilization and freezing; the second level of training and development processes is the voice of construction; the third level is organizational factors and the fourth level is cultural factors of citizenship and development and productivity. The results also showed that individual factors are influential on training and development processes. Training and development, along with the voice of construction, are influential on organizational factors. The organizational factors variable is a bridge between training and development processes and organizational factors, and organizational culture, by affecting internal communications, values and beliefs, responsibility, and commitment to development, consciously or unconsciously affects the behaviors and actions of individuals.ConclusionThe present study was conducted with the aim of investigating the interpretive structural modeling of political behavior management based on citizenship behavior. The results of this study are consistent with the results of Abdullah & AL-Abrrow (2023), Kumari et al. (2022), Khan et al. (2019), Mokhtari et al. (2019), Sharma et al. (2022), Arnetz et al. (2022), and Sanaie et al. (2023). Abdullah & AL-Abrrow (2023) showed that positive perceptions and attitudes are good predictors of negative behavior, while negative perceptions and attitudes also predict positive behavior. This indicates that achieving the best behavioral outcomes in the workplace should be through strengthening the package of positive variables and reducing the package of negative variables. Based on the results, this study discussed a number of theoretical and practical concepts and presented a set of recommendations.According to the results obtained, the following suggestion is made:It is suggested that serious measures be taken to increase information transparency, resolve perceptual errors, improve communication, and manage conflicts because they can help stabilize the organization and improve the performance of Yazd Municipality.It is suggested that training programs be developed and implemented to increase transparency in the municipality's internal and external communications.
State-owned enterprises are recognized by many names and, as well as the name, the definition also often varies across countries. Despite the efforts made by international and professional organizations from all over the world, but also by researchers, until now there is no unanimously accepted definition. The aim of the paper is to examine the understanding of state-owned enterprises’ concepts in various research areas and to offer a definition that includes a multitude of research streams. In achieving the objective of this research, a qualitative analysis was conducted. Through descriptive and thematic investigations, our review provides an interdisciplinary and international overview of the current understanding of the stateowned enterprises’ appellations, and characteristics. Through our proposed layout which comprises the main characteristics of SOEs, we offer support to governments in delineating the boundaries of their sectors.
Economics as a science, Business records management
The purpose of this study is to determine the effect of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderation variable. This research belongs to the type of quantitative research. The data collection method in this study is by collecting financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for 2017-2021. Sampling technique with the purposive sampling method. The number of samples in this study was 100 sample data from 20 companies. The data analysis method used was multiple linear regression analysis and moderated regression analysis. The results of this study showed that audit committee variables did not have a significant effect on tax avoidance; Independent commissioner variables had a significant effect on tax avoidance; Audit quality variables had a significant effect on tax avoidance; Also company size variables were not able to moderate the influence audit committee on tax avoidance; Company size variables able to moderate the effect of audit committee on tax avoidance; Finally, company size variables unable to moderate the effect of audit quality on tax avoidance.
Business records management, Economics as a science
Financial technologies (FinTech) are currently transforming the entire financial industry and have the potential to change not only the principles of some financial products, but also the basic features of the financial system. Fintech plays an important role as a financial intermediary for society and people 's daily activities around the world. Some of the innovations in business processes and financial technology include artificial intelligence, big data, blockchain, cryptocurrency, initial coin offering, Internet of Things, machine learning and robo-advisory; that in predicting the value of the company and financial helplessness; Increasing transparency and improving the quality and quantity of financial reporting; formation of optimal stock portfolio; Facilitating the attraction of capital; improve cost management and process management; increasing data security; strengthening the effectiveness and efficiency of internal controls, reducing the risk of distortion and audit risk; more accurate and reliable tax forecasts by the government for budgeting; It is also effective to obtain environmental benefits. Considering the leap that the world has had in the use of innovations in the field of financial technology and its potential capacity in advancing the goals of accounting and auditing as well as the formation of start-up businesses in the field of modern financial technologies in Iran, identifying, understanding and predicting people\'s behavior and encouraging them to accept And the use of these technologies is essential for the development of sustainability and competitive advantage as well as social welfare. The current research, by reviewing related texts and records, describes these theories and factors affecting the use of technology in various dimensions, including personal factors, environmental characteristics, and moderators such as age, gender, and experience of users; Also, the comparison of conceptual models and the evolution of these models has been discussed so far, which is also the innovation and knowledge-enhancing aspect of the current research.
Business records management, Economics as a science
Putu Ayu Desy Trisnadewi Darmawan, Putu Ngurah Suyatna Yasa, Ni Made Wahyuni
et al.
Tujuan dari penelitian ini adalah untuk berkontribusi pada literatur pemasaran tentang dampak dari mulut ke mulut elektronik (e-WOM) pada niat beli konsumen online dalam konteks layanan makanan Grab food. Studi ini juga meneliti efek mediasi citra merek pada hubungan ini. Menggunakan pendekatan penelitian deskriptif, penelitian ini menggunakan data kuantitatif untuk menilai bagaimana niat beli dipengaruhi oleh e-WOM dan citra merek. Populasi penelitian ini adalah seluruh mahasiswa aktif yang terdaftar pada tahun 2021 di Kota Denpasar. Pengambilan sampel menggunakan rumus Slovin diperoleh 96 responden. Kuesioner dikelola sendiri dan didistribusikan secara online untuk mengumpulkan data. Teknik analisis menggunakan partial least squares (PLS) untuk menganalisis data yang dikumpulkan. Temuan penelitian menunjukkan bahwa E-WOM memiliki dampak yang signifikan terhadap niat pembelian online. Citra merek berpengaruh signifikan terhadap niat beli, dan citra merek juga bertindak sebagai mediator antara hubungan antara e-WOM dan niat beli konsumen. Keterbatasan penelitian, dimana kesimpulan mungkin tidak dapat digeneralisasikan karena temuan tidak mewakili semua aplikasi transaksi online. Dalam studi masa depan, sampel dan objek penelitian yang lebih besar dan lebih inklusif akan membantu mengatasi keterbatasan ini. Setelah diskusi rinci terkait temuan yang diperoleh, penelitian ini menyajikan beberapa implikasi manajerial. Secara praktis, penelitian ini memiliki implikasi yang akan membantu pemasar untuk memahami kekuatan e-WOM sebagai alat pemasaran yang penting, dan untuk menggunakan sumber daya citra merek secara lebih strategis untuk menarik pelanggan baru. Untuk meningkatkan aktivitas e-WOM sebagai media berbagi ulasan terkait produk/layanan dan sebagai alat pemasaran untuk meningkatkan minat beli, hal-hal yang dapat diimplementasikan oleh Grab Food adalah memperkuat keterlibatan konsumen untuk terlibat dalam percakapan positif, berbagi pengalaman dan menjadi sumber informasi yang kredibel bagi pelanggan yang ada dan potensial. Untuk meningkatkan citra merek, hal-hal yang dapat dilakukan oleh Grab Food adalah menguatkan popularitas, opini positif, karakter manfaat yang kuat.
As the population structure changes due to lower fertility rates and rapid aging, the blood supply available for blood transfusion decreases and demand increases. In most countries, blood management information systems, led by national institutions, operate centrally. However, existing centralized blood management systems have limitations in that they lack detailed blood information and, moreover, information is not reflected in real time. To solve this problem, this paper presents an innovative blood cold chain system based on blockchain technology. The proposed system aims to increase information visibility by recording the overall information on the blood supply and providing detailed blood information such as blood consumption and disposal to the distributed ledger. In addition, this paper proposes direct blood transactions between medical institutions in cases of emergency. Currently, blockchain technologies are being actively employed in the supply chain management and medical fields in addition to financial systems. Particularly, private blockchain techniques with limited participants are relatively fast and reliable, making them suitable for B2B (Business-to-Business) transactions. Therefore, the proposed system is based on the architecture of Hyperledger Fabric, a private blockchain technology implemented by the Hyperledger Composer tool. Information in the proposed blood cold chain system cannot be forged or tampered with, and information recorded and shared in real time is kept transparent. In addition, allowing for B2B blood transaction in special circumstances will minimize the blood supply time and enable patients to be transfused quickly. Moreover, the surplus blood of medical institutions will be used to increase the usage rate relative to the supply amount.
A. Caqueo-Urízar, A. Urzúa, Diego Aragón-Caqueo
et al.
With one of the highest testing rates of COVID-19 in Latin America, Chile continues to record low mortality rates from the disease. Several measures such as curfews, cancellation of large gatherings, and closure of schools and businesses have been implemented. Against the backdrop of high levels of alcohol/substance abuse, mental health disorders, and inequalities across Chile, it is likely that levels of stress and anxiety will peak during the COVID-19 pandemic. As key public health responses such as testing, contact tracing, isolation and management of confirmed cases of COVID-19 are being ramped up, it is expedient to prioritize measures to safeguard the mental health of Chileans. (PsycInfo Database Record (c) 2020 APA, all rights reserved).
Hamdan, Mohammad Naser Mousa, Al-Hajri, Naser Jafar
The purpose of this study is to explore the impact of information systems (ISs) Success Factors the user of (AISs) satisfaction on the Kuwaiti governmental organizations. To achieve the objectives of the study, the researcher designed and developed a questionnaire for data collection from the study population and distributed (160) questionnaires. There were (149) retrieval for data analysis which was used for further analysis using SPSS v26. After an appropriate analysis, the study found no significant impact for the success factors (ISs) including the quality of information, the quality of the system and the quality of services on the user satisfaction (AISs).
This article explores the role that heritage might play in the representation of ‘difference’, within the context of neoliberal cities. The case is a large-scale urban change in the former working-class neighborhood of Gamlestaden, Sweden. Interviews and on-site observations revealed how authorized heritage practices can enable the celebration of particular social and cultural values, while naturalizing the erasure of others. People’s cultural diversity, and diverging interpretations of the past, have been guided by the power of heritage into a process of subjectification, according to which only ‘unthreatening’ forms of cultural diversity were celebrated and revealed legitimate. The ‘fetishized’ difference and particular historical records have served to conceal the political interest at stake in its’ production and maintenance, and led to a politicised representation of cultural diversity through what Annie Coombes’ terms ‘scopic feast’. All this was made possible through BID, the first neoliberal business improvement district model in Sweden, and its investment in a deeply rooted process of heritageisation. Uncritical engagement with difference in the context of heritage management and neoliberal urban development, make it appear almost natural to erase the cultural values that fall outside the authorized narrative of value.
Nowadays, where everything in the business world looks like collapsing, leaders stand out by efficiently exploiting resources, especially human capital. They acknowledge the vital role employees play in realizing objectives. They are also aware that, in order to get the best employee performance, they should identify the needs that motivate each one. Therefore, the purpose of the paper is to highlight the effects of the carrot and stick transactional leadership style on employee motivation. The quantitative approach was adopted. Primary and secondary data were used. Primary data was collected via a small survey conducted at three dairy manufacturing Lebanese SMEs, and was analyzed using SPSS. The reason behind selecting this sector was that its operating activities had not ceased during the financial crisis and the covid-19 lockdown. The survey depended on a small, structured, six-sections questionnaire sent to employees occupying managerial positions. In total, 15 questionnaires were sent. Only 12 were returned and analyzed. This article’s results claps hands to the theories in literature that indicate the existence of a positive relationship between the carrot and stick approach and motivation.
Economics as a science, Business records management
Patricia A. H. Williams, Brendan Lovelock, Tony Cabarrus
et al.
Background Digital transformation in health care is being driven by the need to improve quality, reduce costs, and enhance the patient experience of health care delivery. It does this through both the direct intervention of technology to create new diagnostic and treatment opportunities and also through the improved use of information to create more engaging and efficient care processes. Objective In a modern digital hospital, improved clinical and business processes are often driven through enhancing the information flows that support them. To understand an organization’s ability to transform their information flows requires a clear understanding of the capabilities of an organization’s information technology infrastructure. To date, hospital facilities have been challenged by the absence of uniform ways of describing this infrastructure that would enable them to benchmark where they are and create a vision of where they would like to be. While there is an industry assessment measure for electronic medical record (EMR) adoption using the Healthcare Information and Management Systems Society Analytics EMR Adoption Model, there is no equivalent for assessing the infrastructure and associated technology capabilities for digital hospitals. Our aim is to fill this gap, as hospital administrators and clinicians need to know how and why to invest in information infrastructure to support health information technology that benefits patient safety and care. Methods Based on an operational framework for the Capability Maturity Model, devised specifically for health care, we applied information use characteristics to define eight information systems maturity levels and associated technology infrastructure capabilities. These levels are mapped to user experiences to create a linkage between technology infrastructure and experience outcomes. Subsequently, specific technology capabilities are deconstructed to identify the technology features required to meet each maturity level. Results The resulting assessment framework clearly defines 164 individual capabilities across the five technology domains and eight maturity levels for hospital infrastructure. These level-dependent capabilities characterize the ability of the hospital’s information infrastructure to support the business of digital hospitals including clinical and administrative requirements. Further, it allows the addition of a scoring calculation for each capability, domain, and the overall infrastructure, and it identifies critical requirements to meet each of the maturity levels. Conclusions This new Infrastructure Maturity Assessment framework will allow digital hospitals to assess the maturity of their infrastructure in terms of their digital transformation aligning to business outcomes and supporting the desired level of clinical and operational competency. It provides the ability to establish an international benchmark of hospital infrastructure performance, while identifying weaknesses in current infrastructure capability. Further, it provides a business case justification through increased functionality and a roadmap for subsequent digital transformation while moving from one maturity level to the next. As such, this framework will encourage and guide information-driven, digital transformation in health care.
José Ramón Saura, P. Palos-Sánchez, A. Blanco‐González
Purpose The importance of information service offerings is directly linked to decision-making processes for buying and selling in business-to-business (B2B) companies. B2B companies intend to offer information that helps other companies choose a product or service. This paper aims to identify the relationship between the types of information offered by a B2B company in its B2B marketing strategy and the decision-making of the companies which buy products and services. Design/methodology/approach For this purpose, a data set has been consulted that contains 439 observations that are the result of transactions using customer relationship managements (CRMs) of B2B-type companies. A total of 9 different products were consulted from 20 B2B vendors that manage their transactions with CRM software for B2B operations. A total of 439 different transactions were recorded by these vendors during 2018 (n = 439) with their information service offerings strategies. The results were analyzed with the partial least squares structural equation modeling. Findings The results showed that the significance of the relationship between internal control factors and external control factors (H4) is the strongest one when using information services offerings strategies in a B2B environment. The results of this research can help B2B companies to improve their decision-making strategies and to define the structure of the information offered in their B2B marketing plans. Originality/value This research makes a contribution to an existing gap, which is to identify what the most important information is for purchasing companies in B2B environments and the relationship with this information, so that B2B purchasers can make good decisions thanks to the information service offerings strategy of the selling companies using CRMs.
Bianca Raluca BĂDIȚOIU, Alexandru BUGLEA, Valentin Partenie MUNTEANU
This paper is a comparative qualitative analysis of the content found in integrated
reports of European and African companies from the financial sector, with respect to
information regarding their corporate governance.
As described by the International Integrated Reporting Council, integrated
reporting refers to different aspects of a company, such as strategy, governance,
performance and prospects, pursuing the creation of value over time. This article focuses
on the aspect of corporate governance in the context of 2018 integrated reports of
companies from the IR Example database.
The main results of the study consist of a comparison between companies from
Europe and Africa regarding the similarities and differences between the shared
information about their corporate governance within their integrated reports and the
potential explanation for these facts.
Economics as a science, Business records management
Ahmed Saied Rahama Abdallah, Mohammed Omar Musa Mohammed
This paper aimed to examine the determinants affecting students’ Grade Point Average (GPA) at the colleges of science in Prince Sattam Bin Abdul-Aziz University (PSAU). The study applied two ap-proaches of Ordinary Least Square Method (OLS) and Quantile Regression (QR) to investigate the relationship between GPA and different factors; including secondary school rate, achievement test, gender, and department. The data were collected from the Deanship of Admissions and Registration for the academic year (2018) at PSAU. The sample size included (175) students selected from four departments. The data were analyzed using SAS and SPSS programs. The important results are: sec-ondary school rate, achievement test, and gender were revealed to be variables that significantly impact GPA at all quantile levels. At 0.95 quantile the variable department has a significant effect on GPA. The OLS method revealed the significant effect of all four variables secondary school rate, achievement test, department, and gender on GPA. The study recommended that policy makers in higher education should think to add a new criterion for admission according to the privacy of eve-ry college or university.
Increased global concern about sustainability has placed pressure on businesses to justify the value of their products and services beyond personal profit and to take responsibility for the negative impacts of their activities. Tourism is particularly susceptible to this pressure, given its generally poor track record in terms of negative social, cultural and environmental impacts, and the lack of compelling evidence of benefits for either the individual tourist or destination communities. While the management of tourism impacts and the relationship between tourism and sustainability have been paid considerable attention by tourism academics, there is little evidence of any significant change in tourism practice. This paper will argue that this lack of change reflects problems in the way tourism academics have conceptualized sustainable tourism. After reviewing these problems with sustainable tourism, this paper will offer an alternative framework for sustainable tourism that focuses on the concept of quality-of-life, recognizes the complexity of tourism within local and global systems, adheres to the principles of responsible tourism, and explicitly assesses the value of tourism as one tool, amongst many, for sustainability. One potential application of the framework will be demonstrated with a case study of tourism development on Magnetic Island in Australia.
Due to the complexity of new economic conditions and the widespread interdependence of economic variables with each other, one of the key challenges in the field of macroeconomic policies is how to simultaneously manage the exchange rate, increase production and control inflation. The basic premise of the simultaneous equilibrium of these three variables and their specific policies is that despite the lack of a fixed relationship between the three variables of exchange rate, inflation and production, these variables have a close relationship with each other. The direction and intensity of the relationship between these variables in relation to the conditions of each country can vary according to their socio-economic and cultural characteristics. This study examines the relationship between exchange rate, inflation and GDP in the Iranian economy during the period (2014-2015), using the model of the system of simultaneous equations and the results of estimating the main models show that in high inflation, the relationship is negative and a breakdown has been observed between inflation and domestic production. On the other hand, there is a positive relationship between inflation and exchange rate variables affecting the Iranian economy, there is also a positive relationship between exchange rate variables and domestic production (excluding oil).
Business records management, Economics as a science
Small and medium-sized enterprises (SME) represent an extremely important aspect for an economy of a country, especially for the economies of developing countries such as Bosnia and Herzegovina (BiH). Increasingly demanding market, process of globalization, advancement of information and telecommunication technology, and an increase in the negotiating power of certain stakeholders such as customers/clients, have caused the need for a better, faster and more efficient system of making day-to-day decisions, both on operational and strategic level. SMEs are not an exception, as confirmed by the research results, which imply that SMEs in BiH, in most cases, do not have the Business Intelligence (BI) system. The research results also suggest that a significant number of SMEs have one or more information systems, such as Enterprise Resource Planning (ERP), Customer Relationship Management (CRM), Data Management Systems (DMS), Warehouse Management System (WMS), which generate the required data into one or more databases, which are the main source of data for The research also confirms that SME companies in BiH recognize the role and importance of BI, but there is a significant number of barriers and obstacles that hinder the implementation of BI system. These key obstacles and barriers relate to the lack of financial resources, insufficient knowledge and management experience, lack of vision and clearly defined strategic goals, insufficiently defined Key Performance Indicators (KPIs) and their requirements.
Economic theory. Demography, Business records management
Six Sigma is recognized as an essential tool for continuous improvement of quality. A large num-ber of publications by various authors reflect the interest in this technique. Reviews of literature on Six Sigma have been done in the past by a few authors. However, considering the contributions in the recent times, a more comprehensive review is attempted here. The authors have examined vari-ous papers and have proposed a different scheme of classification. In addition, certain gaps that would provide hints for further research in Six Sigma have been identified. As a results the rela-tionship between Six Sigma, Design for Six Sigma (DFSS), and how these two concepts support the quality system for organizational learning and innovation performance have been discussed that would help researchers, academicians and practitioners to take a closer look at the growth, devel-opment and applicability of Six Sigma in Design.