In traditional reward systems, managers’ key performance indicators must surpass an agreed target in order to achieve a financial bonus. This system is designed to motivate high performance; yet adverse behavioural effects are often observed. These include middle managers becoming incentivised to game the reward system and target negotiation process they are subject to. This paper discusses three approaches to preventing such undesirable behavioural effects: Firstly, a linear pay-for-performance system without a target floor for receiving a performance bonus. Secondly, a (...) bonus banking system where managers participate at the company’s losses as well as its gains. Thirdly, a proposal that uses the Beyond Budgeting approach which radically negates the core premises of the traditional reward system and replaces rewards for individual manager performance with those for wider team performance. These three approaches are compared and evaluated with respect to their potential to prevent unwanted manager behaviour, and on consideration of how effectively they may be operationalised. (shrink)

BackgroundInstitutions, funding agencies and publishers are placing increasing emphasis on good research data management (RDM). RDM lapses in medical science can result in questionable data and cause the public’s confidence in the scientific community to crumble. A fledgling medical school in a young university in Singapore has mandated every funded research project to have a data management plan (DMP). However, researchers’ adherence to their DMPs was unknown until the school embarked on routine data auditing. We hypothesize that research (...) data auditing improves RDM awareness, compliance and reception in the school.MethodsWe conducted surveys with research PIs and researchers before and after data auditing to evaluate differences in self-reported RDM awareness, compliance and reception. As it is mandatory to deposit research data in a central data repository system in the school, we tracked data deposition by each laboratory from 2 weeks before to 3 months after data auditing as a marker of actual RDM compliance.ResultsResearch data auditing had an overall positive effect on self-reported RDM awareness, compliance and reception for both research PIs and researchers. Research PIs agreed more that RDM was important to scientific reproducibility, were more aware of proper RDM, had higher RDM strength in their laboratories and were more compliant with the DMP. Both research PIs and researchers believed data auditing helped them to be more compliant with data deposition in the repository. However, data auditing had no significant impact on laboratories’ data deposition rates over time, which could be due to the short sampling period.ConclusionsResearch PIs and researchers generally felt that data auditing was effective in improving RDM practices. It helped to evaluate their RDM practices objectively, propose corrective actions for RDM lapses and spread awareness of the university’s data management policies. Our findings corroborated other studies in medical research, geosciences, engineering and ethics that data auditing promotes good RDM practices. Hence, we recommend research institutions worldwide to adopt data auditing as a tool to reinforce research integrity. (shrink)

The supervisor of the activities of a system user should benefit from the knowledge contained in the event logs of the user. They allow the monitoring of the sequential and parallel user activities. To make event logs more accessible to the supervisor, we suggest a process mining approach, including first the design of an understanding model of the activities of a system user. The model design is based on the relationships between the event logs and the activities of a (...) system user. An intervention model completes the understanding model to assist the supervisor. The intervention model enables an action of the supervisor on the critical activities, and the detection of anomalies. The models are automatically designed with a model-driven engineering approach. An experiment on a smart home system illustrates this tooled design, where the supervisor is a medical or paramedical staff member. (shrink)

ANNOTATION Sardak S.E. Global Regulatory System of Human Resources Development. – Manuscript. Thesis for the Doctor of Economic Science academic degree with major in 08.00.02 – World Economy and international economic relations. – SHEE «Kyiv National Economic University named after Vadym Hetman», Kyiv, 2014. The preconditions and factors of the global economic system with the identified relevant subjects areas and mechanisms of regulation instruments have been investigated. The crucial role of humans in the global economic system as a key factor (...) of production, the main resource, the producer and the consumer of economic and social benefits that are exposed to global threats, problems, challenges, trends and subjects has been confirmed. There have been revealed the causes and consequences of the public institutions transformation under the influence of globalization, which formed a qualitatively new conditions for social and economic development that determine the need for further changes in the areas of conceptual guideline for the management of human resources development, optimization of tasks, state and international institutions activity forms, integration of efforts as for monitoring, planning and forecasting. The modern major instruments and spheres of international cooperation to ensure human development have been determined. The integrated characteristic of human resources and their role in social development both from the standpoint of their use in labour processes and as a medium of civilization and social utility with the help of the categorical classification system organizing and expanding which enables to design and apply the appropriate approaches at all managerial levels have been defined. The necessity and the concept of human resources development in the context of the content of managerial influence identifying (self-development, self-management and external control of development) at different administrative levels that ensures the growth of human capital to the limits of its potential have been analysed. The survey of human activity system aspects in the global world, taking into account the parametrization of the global environment, its structure, management and development have been realized. The formed methodology principles of managerial influence on the development of human resources with scientific schools, hardness degrees, available models, research and providing theoretical and practical implementation peculiarities for groups of countries and territories of the world taken into consideration have been examined. There have been noted civilization and national differences in the forms of managerial influence on the development of human resources, which lead to the formation of human resources development national control systems conditioned by different value public strategic guidelines, especially in relation to social security, education, national management and state migration policy. The current and future requirements for global human resources development which are proposed to be achieved by the development and formalization of global civilizational paradigm of social development due to social coordination interaction have been given. The influence of the institute of state on the human resources development has been evaluated and it has been proved that in the beginning of the XXI century in the global environment the institute of state is the ultimate guarantor of its citizens’ labour ability and vital activity renewal, that makes it the main instrument of managerial influence on human development. The methodology of countries and territories matrix positioning by human development qualitative criteria and population size quantitative parameters which allows to design unified managerial measures as for human resources for similar national economies in the context of global regulatory trends has been proposed. The strategic trends of improvement of human resources development in the national economy, taking into account the differences in the development of human resources in different countries and areas which vary and differ in their focus, content and ways of implementation for such groups. The varying criteria for evaluating the effectiveness of the global impact on human resources development, taking into account the natural, biological, technological, economic, social and management dimensions and the results of human resources development management in social and economic systems at various levels have been revealed. The periodization and the forecast of the global dynamics of human resources development by analyzing and modeling the values of the absolute and relative terms correlation character have been carried out, which enables to make their retrospective and prospective comparison and to find chronological boundaries of qualitatively different periods. The configuration of the human resource development global coordinate system as a set of interrelated principles, components, fields, tools, frameworks, management levels and forms of managerial influence that allows with the help of institutional means to adapt the state of human resources development to a globally varying environment. (shrink)

The use of technology in marketing has become an increasingly important competitive tool in developing and maintaining efficient and productive customer relationships. However, the ethics of using this technology has received little attention. This study investigates how and if marketing organizations are adapting their ethics policies to incorporate use of sales technology (ST). Based on in-depth interviews with executives from a variety of highly regulated to nonregulated business-to-business and business-to-consumer industries, our results show that, although most organizations indeed have (...) codes of ethics, there appears to be a gray area of how these codes address ST. Further, it appears that monitoring the ethical use of ST varies and can be a frustrating and time-consuming issue for marketing and sales executives. Implications of our findings are discussed for the benefit of marketing practitioners, ethics managers, and researchers. (shrink)

This article summarizes the question of finding effective solutions to ensure the excellence of modern business through the introduction of managerial innovations. The main purpose of the study is to improve the theoretical and methodological approach to the implementation of managerial innovations in the system of modern business solutions. Systematization of literature sources and approaches to solving the problem of improving business management through the introduction of managerial innovations indicates the widespread use of methodological approaches and methods of (...) managerial innovation, but much management issues to ensure business excellence, justification of new opportunities for its development remain unnoticed. The urgency of solving this scientific problem is that in conditions of growing uncertainty and risk, accelerating the transformation of business, the importance of ensuring its perfection in the long term economic development of Ukraine is growing. The methodological tools of research methods were a system of methods used to obtain the final results of the study: generalization and comparative analysis – to clarify the essence of the concept of «managerial innovation»; abstract-logical – to reveal the relationship between the use of information and communication technologies, business excellence and implementation of management innovations; system-analytical – in developing a model of business excellence based on the use of modern information and communication technologies. The object of research is the industrial enterprises of the modern economy of Ukraine, because they are the basis of economic formation, a source of replenishment of the country budget and form the export orientation of business. The article presents the results of abstract-logical analysis of the blocks of business excellence, which showed that at the present stage of its development, the introduction of managerial innovations should be associated with the digital transformation of business. The results of the system-analytical analysis are presented, which are the basis for the development of an economic model for business excellence. The results of the study can be useful for business structures (and in particular, business units of the industrial complex of Ukraine), which seek to increase the efficiency of decision-making in today's digital business transformation. (shrink)

In this paper, I question the notion that tool-use must be driven by an internal representation which specifies the “motor program” enacted in the behaviour of the tool-user. Rather, it makes more sense to define tool-use in terms of characteristics of the dynamics of this behaviour. As the behaviour needs to be adjusted to suit changes in context, so there is unlikely to be a one-to-one, linear mapping between an action and its effect. Thus, tool-use can (...) best be described using concepts from Nonlinear Dynamics. Such an approach can be used to create a sort of cybernetic model of tool-use. However, there is a danger that such a model can either lead us back to internal representations or could fail to capture cognitive aspects of behaviour. In particular, the question of how the craftworker’s intent can be enacted in the use of tools to produce a specific object seems to be lost in the cybernetic account. My solution is two-fold. First, the “model” is created on-the-fly and adapted through moment-by-moment interactions in the system of tool-user–tool–material–environment. This means that, rather than assuming a pre-defined internal representation that drives behaviour, I propose that cognition involves the selection of salient parameters that characterize the behaviour and the continued monitoring and management of behaviour in terms of these parameters. Second, intent is only loosely defined a priori but crystallizes through the continued interactions between craftworker and object through a process in which the affordances of the object become apparent to, and responded to by, the craftworker. (shrink)

This paper describes a set of ideal type organizations in a developmental sequence. As these descriptions are based on Spiral Dynamics (or Emerging Cyclical Levels of Existence Theory – ECLET), the types are labeled as Order, Success, Community and Synergy. Per type the author elaborated on the underlying value system and relating institutional structures, such as leadership role, governance and measurement format. As a summary, a Transition Matrix is presented which indicate the paradigm shifts per discipline/department, as manifested in the (...) subsequent ideal type organizations. As Order and Success generally describe the majority of corporations in Western Economies, the latter two types introduce new approaches to more innovative – and more sustainable/responsible – ways to doing business. Based on Community Values, the author introduces a new measurement format which is the foundation for a systemic and coherent set of management tools to be used in a stakeholder approach. These tools relate to the strategic, tactical and operational tasks of management and have been developed by researchers of the European Corporate Sustainability Framework (ECSF) consortium. The set includes two tools which are generic: the Strategic Sustainability Scan (Strategy) and the Sustainability Matrix, which is a self-assessment tool (tactics). Three operational tools are context and industry specific: These are the Community related Responsive Business Scorecard (RBS) and Benchmark Format for measuring and monitoring sustainability performance and a methodology – a Management Information System – to generate information on people, planet and profit in order to provide data for the set of key performance indicators. (shrink)

The experience of the use of applied containerized biomedical software tools in cloud environment is summarized. The reproducibility of scientific computing in relation with modern technologies of scientific calculations is discussed. The main approaches to biomedical data preprocessing and integration in the framework of the intelligent analytical system are described. At the conditions of pandemic, the success of health care system depends significantly on the regular implementation of effective research tools and population monitoring. The earlier the risks of (...) disease can be identified, the more effective process of preventive measures or treatments can be. This publication is about the creation of a prototype for such a tool within the project «Development of methods, algorithms and intelligent analytical system for processing and analysis of heterogeneous clinical and biomedical data to improve the diagnosis of complex diseases», implementted by the V.M. Glushkov Institute of Cybernetics, National Academy of Sciences of Ukraine, together with the United Institute of Informatics Problems, National Academy of Sciences of Belarus. The insurers, entering the market, can insure mostly low risks by facilitating more frequent changes of insurers by consumers and mixing the overall health insurance market. Socio-demographic variables can be risk adjusters. Since age and gender have a relatively small explanatory power, other socio-demographic variables were studied – marital status, retirement status, disability status, educational level, income level. Because insurers have an interest in beneficial diagnoses for their policyholders, they are also interested in the ability to interpret relevant information – upcoding: insurers can encourage their policyholders to consult with doctors more often to select as many diagnoses as possible. Many countries and health care systems use diagnostic information to determine the reimbursement to a service provider, revealing the necessary data. For processing and analysis of these data, software implementations of construction for classifiers, allocation of informative features, processing of heterogeneous medical and biological variables for carrying out scientific research in the field of clinical medicine are developed. The experience of the use of applied containerized biomedical software tools in cloud environment is summarized. The reproducibility of scientific computing in relation with modern technologies of scientific calculations is discussed. Particularly, attention is paid to containerization of biomedical applications, this permits to get reproducibility of the conditions in which the calculations took place, technologies of software pipelining of calculations, that allows to organize flow calculations, and technologies for parameterization of software environment, that allows to reproduce, if necessary, an identical computing environment. The main approaches to biomedical data preprocessing and integration in the framework of the intelligent analytical system are described. The experience of using the developed linear classifier, gained during its testing on artificial and real data, allows us to conclude about several advantages provided by the containerized form of the created application: it permits to provide access to real data located in cloud environment; it is possible to perform calculations to solve research problems on cloud resources both with the help of developed tools and with the help of cloud services; such a form of research organization makes numerical experiments reproducible, i.e. any other researcher can compare the results of their developments on specific data that have already been studied by others, in order to verify the conclusions and technical feasibility of new results; there exists a universal opportunity to use the developed tools on technical devices of various classes from a personal computer to powerful cluster. (shrink)

ArgumentSpace projects represent, after World War II, the archetype of large-scale organization of scientific practices that are flexible, temporary, and oriented towards specific goals. A new form of activity, the project, emerged through the management of technical means, allocation of skills, and coordination of various players. Project management emerged as the synthesis of a set of social practices designed to subordinate as well as synchronize the initiatives of researchers, engineers, and technicians who had temporarily joined forces. This article (...) presents the genesis and deployment of the Franco-Soviet space program ARCAD 3 whose purpose was to study the magnetosphere with a satellite. This study is situated at the junction of three historiographical dimensions: scientific writings, links between action and graphic forms, and Big Science. The diagrams, organization charts and schedules produced by the French space agency throughout the entire project form the documentary substrata of this analysis. These graphic management tools define the role of each player, designate fields of competence, and specify the temporality of actions. A self-monitoring system as well as surveillance instrument, diagrams, organization charts and schedules are linked to form a certain vision of authority along the lines of the “neoliberal governmentality” defined by Michel Foucault. By defining in advance and in writing all the possible (or impossible) relationships, the chronological order of activities as well as the actions to be performed, graphic project management tools contribute to the transfer of coercive panoptic mechanisms towards a minimal organization of relationships between individuals. (shrink)

Research has demonstrated that employee reactions to monitoring systems depend on both the characteristics of the monitoring system and how it is implemented. However, little is known about the role individual differences may play in this process. This study proposes that individuals have generalized attitudes toward organizational control and monitoring activities. We examined this argument by assessing the relationship between employees’ baseline attitudes toward a set of monitoring and control techniques that span the employment relationship. We (...) further explore the effects of employees’ generalized attitudes toward monitoring and their individual ethical orientations on their attitudinal reactions to an Internet monitoring system implemented in their workplace. Results of a longitudinal study indicate that as expected, prior beliefs and ethical orientation interact to affect employees’ reactions to monitoring systems. Implications for research and practice are discussed. (shrink)

In tourism, the presence of different stakeholders, sometimes with conflicting interests, requires a clear understanding of how to manage and engage them effectively. Despite the importance of this topic, tourism studies lack a univocal framework for destinations aiming to develop a destination management system (DMS) focused on empowering stakeholder engagement. To fill this gap, this study aims to identify the key dimensions that can strengthen stakeholder engagement in the tourism sector. Particular attention is given to the role of technology (...) in mediating relationships among DMS participants and to the role of ‘intermediary’ stakeholders in facilitating collaboration and engagement. By adopting a cross-disciplinary approach that integrates stakeholder theory, stakeholder engagement and destination management, and by examining a case study of an Italian best practice, DMS Puglia, a technology-enabled framework for stakeholder engagement in a DMS was elaborated. This study contributes to the advancement of the literature on stakeholder engagement in tourism by demonstrating that the structure and composition of a DMS, and the communication methods it enables, along with the role of the destination management organisation and the preparedness of stakeholders to participate in a DMS, significantly influence stakeholder engagement and can strengthen relationships among participants in a technologically advanced tourism system. This study also provides directions to stakeholder bridges about how to effectively improve stakeholder engagement through technology-focused tools and strategies. (shrink)

Complex systems are difficult to manage, operate and maintain. This is why we see teams of highly specialised engineers in industries such as aerospace, nuclear and subsurface. Condition based monitoring is also employed to maximise the efficiency of extensive maintenance programmes instead of using periodic maintenance. A level of automation is often required in such complex engineering platforms in order to effectively and safely manage them. Advances in Artificial Intelligence related technologies have offered greater levels of automation but this (...) potentially pivots the weight of decision making away from the operator to the machine. Implementing AI or complex algorithms into a platform can mean that the Operators’ control over the system is diminished or removed altogether. For example, in the Boeing 737 Air Max Disaster, AI had been added to a platform and removed the operators’ control of the system. This meant that the operator could not then move outside the extremely reserved, algorithm defined, “envelope” of operation. This paper analyses the challenges of AI driven condition based monitoring where there is a potential to see similar consequences to those seen in control engineering. As the future of society becomes more about algorithm driven technology, it is prudent to ask, not only whether we should implement AI into complex systems, but how this can be achieved ethically and safely in order to reduce risk to life. (shrink)

This study investigates the dynamic relationship between knowledge management systems, particularly emphasizing knowledge acquisition and dissemination, and their impact on academic staff's teaching motivation. By employing the Bayesian Mindsponge Framework (BMF), data from 676 academic staff at higher education institutions in Vietnam was analyzed, revealing a complex interplay of factors. Notably, positive associations were found between knowledge acquisition, knowledge dissemination, and teaching motivation. However, the interaction effect of knowledge acquisition and knowledge dissemination appeared to be negatively associated with teaching (...) motivation. This suggests the possible existence of a resource curse of knowledge in improving staff’s teaching motivation. It is recommended that the knowledge systems are refined to reduce complexity and that staff are trained with better knowledge processing methods for reducing resource curse risks. (shrink)

Ethical aspects of management control systems are attracting increasing attention among scholars and practitioners. Much of the work centers on their aims. We complement this scholarship by applying the ethical principle of “no harm,” i.e., non-maleficence, to examine how those aims are achieved. We illustrate this approach by exploring the effects of four MCS designs on job-related stress drawing on the differentiation of stress into two dimensions: a challenge and a threat dimension. Results from a lagged field-survey with 471 (...) managers and employees from the UK and the U.S. support key predictions and offer first insights into designing MCS based on a “no harm” ethics. Our study highlights the benefits of interdisciplinary research in business ethics and hopefully encourages more work on MCS from a perspective based on the non-maleficence principle. (shrink)

India’s energy demand is predicted to rise by 135% within a span of 20 years. Coping up with surging energy demands requires several reforms in both renewable and non-renewable sectors. Factors such as rising population, reduction in the cost of renewable energy technology and their effect on the nation’s GDP, can make policy making a herculean task and the justification for such policies, quite opaque to the public. Artificial Intelligence technology can help decision makers to quickly draw conclusions from voluminous (...) datasets under different heads. However, AI results need to be post-processed so that they are easily understood by the layperson. This paper focuses on using Sankey diagrams as a post-processing tool for AI systems. Policy formulation often requires an overall assessment of energy sources, production pathways, end used destinations and wastage encountered—these can be easily visualized with a Sankey diagram. For this work, a Sankey protocol was written out in a form where a prompt asks the user to supply information through a spreadsheet interfaced with a customized mobile app—a first anywhere in the subcontinent. India’s mobile sector is vibrant, and the paper presents a enabling the user to have a handle on the dynamics of energy distribution locally. The app gives an instant feel of the apportioned energy across grids, the projected changes for the next decade, the efficiency and feasibility of each sector and lastly a telling visual representation showing the main strengths and weaknesses in the energy sector. (shrink)

Human resource management (HRM) scholars and practitioners are increasingly interested in how to leverage HRM tools to address pressing environmental issues while balancing an organization’s need for profit. One important theme of this line of research is the use of contingent compensation (i.e., green compensation) to motivate managers to engage in pro-environmental behavior. However, current research on the efficacy of green compensation in promoting managers’ environmental contribution yields two seemingly contradictory views. First, based on agency theory, green compensation is (...) found to be an effective tool to elicit managers’ environmental efforts. On the other hand, from a stewardship theory perspective, green compensation is regarded as ineffective in attempts to stimulate managers’ environmental contributions. In this paper, we propose that this potential conflict could stem from the way green compensation is designed. To address this issue, drawing upon goal-framing theory, we develop a normative theoretical framework toward designing key features of green compensation that could help to promote managers’ pro-environmental behaviors while mitigating potential pitfalls. These key features include explicitly acknowledging managers’ contributions to environmental endeavors, distribution of the compensation by prominent stakeholders with salient pro-environmental values, distribution of the compensation in public ceremonies, ensuring modesty in size of the compensation compared with managers’ non-contingent compensation, monitoring outcome and process performance, and developing group-based in addition to individual-based compensation. We conclude with implications of this design for theory and practice. (shrink)

We design and implement an intelligent IoT-based motion monitoring system to realize the monitoring of three important parameters, namely, the type of movement, the number of movements, and the period of movement in physical activities, and optimize the system to support the simultaneous use by multiple users. Considering the motion monitoring scenario for smart fit, the framework of an IoT-based motion monitoring system is proposed. The framework contains components such as active acquisition nodes, wireless access points, (...) data processing servers, and terminals. In terms of algorithm optimization, research related to active pattern recognition and periodic calculation methods is conducted. For active pattern recognition, two types of classification algorithms with different complexity are proposed based on Support Vector Machine and deep neural networks, respectively, to adapt to scenarios with different computational capabilities. For period calculation, a method based on over-zero detection and wavelet transform is proposed to count the number of actions and calculate the period of each action. In 100 times action cycle calculation experiments, the count statistic calculation method achieves 100% calculation accuracy and the active cycle calculation results are close to the real value, which proves the effectiveness of the cycle calculation method. The system provides a multiuser-oriented communication method and realizes accurate and reliable human movement monitoring, which has a wide application prospect in the fields of physical education and rehabilitation training. (shrink)

Knowledge increasingly has become a vital resource. Within our communities, institutions, and organizations, practical insights are needed for optimizing its use. Knowledge management needs to become an object of study. This article deals with two issues. First, using both knowledge systems concepts and tools, and insights gained from comparative research, it explores the vital qualities of agricultural knowledge systems. These qualities, like the multiplicity and relative autonomy of the actors, the level of integration reached through linkage mechanisms, and the (...) coordination needed to overcome default situations, might provide leverage points for effective knowledge management. Second, it probes into a more specific definition of the tasks and areas of attention of the knowledge manager. Knowledge management can focus on various levels of a system (e.g., the individual, organizational, or system level) and can make use of a variety of instruments and skills. (shrink)

Provision of additional food supplements for the purpose of biological conservation has been widely researched both theoretically and experimentally. The study of these biosystems is usually done using predator–prey models. In this paper, we consider an additional food provided predator–prey system in the presence of the inhibitory effect of the prey. This model is analyzed in the control parameter space using the control parameters, quality and quantity of additional food. The findings suggest that with appropriate choice of additional food to (...) predators, the biosystem can be controlled and steered to a desirable state. It is also possible to eliminate either of the interacting species. The vital role of the quality and quantity of the additional food in the system dynamics cautions the eco manager on the choice of the additional food for realizing the goal in the biological conservation programme. (shrink)

To prepare for ethically challenging situations in the workplace, it is useful for students to explore their attitudes toward ethical issues and their own value systems. An experiential assignment to teach ethics in business programs is presented. This method allows instructors to incorporate a “stand alone” assignment in ethics into a course that focuses on another area in management. The assignment, student-developed case studies of ethical situations in the workplace, requires students to develop individual case studies in ethics drawing (...) on their workplace experiences to illustrate ethical principles. The assignment requires students to describe an ethical situation they encountered in the workplace, their relevant value systems, sources of information consulted, their role in the organization, and how they resolved the ethical situation, considering how their experiences since the time of the situation might influence analogous decision making today. To assess student learning, we used thematic analysis to evaluate the content of the case studies, and descriptive statistics to analyze responses to a post-assignment survey. Based on our analysis of the content of the case studies and student responses, this appears to be an effective learning tool to actively engage students in a consideration of, and discussion about, ethical issues in management, and to learn from the experiences of others. (shrink)

The problem of building an effective system of interconnected and purposeful innovative changes in business management is solved in the article. The main purpose of the research is to improve the model of business excellence on the basis of interconnected and purposeful innovative changes in business management. Critical analysis of literature sources and approaches to solving the problem of building a perfect model of business emphasizes the diversity of applied methodological approaches and methods of management innovation. (...) However, in terms of business technologicalization, necessity to accelerate information exchange, development of innovation and, at the same time, development of new threats, the need on the basis of strategizing, intellectualization of management, partnership, compliance with the challenges of the external environment, communication efficiency, leadership transformation, balancing intermediate and final results, there is a need to transform business and management on the basis of strategizing, intellectualization of management, partnership interaction, compliance with the challenges of the external environment, communication efficiency, transformation of leadership, balancing intermediate and final results. Relevance of solving of this scientific issue is that the timely use of innovative tools and management methods in the implementation of strategic intentions and goals forms a high adaptability of companies to transformation processes occurring in their external and internal environment under the influence of digital technologies in business processes. The scientific-theoretical and methodological basis of the study were the following methods: abstract-logical and comparative analysis – to generalize theoretical approaches and confirm the practical importance of solving the problem of building a model of providing business excellence on the basis of interconnected and focused innovative changes in business management; system analysis and modelling – method of building a model of business excellence based on managerial innovation; system-analytical – method of balancing the interaction of the components providing business excellence; generalization – when drawing conclusions based on research results. The object of research is a system of interconnected and purposeful innovative changes in business management. The results of solving the problem of building a model of business excellence while balancing the interaction of the components of such provision and implementation of the process of digital transformation of the business model. The results of the research have practical value for business entities that seek to increase the effectiveness of interconnected and purposeful innovative changes in business management. (shrink)

Research from the fields of criminology and social psychology suggests that the deterrent effect of security countermeasures is not uniform across individuals. In this study, we examine whether certain individual characteristics (i. e., computer self-efficacy) or work arrangement (i. e., virtual status) moderate the influence of security policies, security education, training, and awareness (SETA) program, and computer monitoring on information systems misuse. The results suggest that computer savvy individuals are less deterred by SETA programs and computer monitoring, while (...) these countermeasures are also less influential (from a deterrence perspective) on employees that spend more working days outside the office. Implications for both the research and practice of information security are discussed. (shrink)

Stakeholder management devices (SMDs) are the mechanisms through which organizations respond to stakeholder concerns. Given that SMDs serve as organizational control systems for employees and managers, this research investigates the internal rather than the external effects of a firm's SMDs. Unlike most previous research, I examined the effects of these formal structures, processes, and procedures in the aggregate, rather than focusing attention on a single type of device. The study investigates the effects of a firm's stakeholder management devices, (...) in the aggregate, on three factors that influence individual behavior in organizations: expectations, attitudes, and perceived organizational climates. Respondents were managers in 112 for-profit businesses located throughout the United States. Results suggest that a firm's stakeholder management devices affect the perceived moral climates in the firm, and affect managers' expectations about the consequences of good corporate social performance, but do not affect organization members' attitudes about corporate social responsibility. (shrink)

We examine whether analyst coverage influences corporate fraud in China. The fraud triangle specifies three main factors, i.e. opportunity, incentive, and rationalization. On the one hand, analysts may reduce the fraud opportunity factor through external monitoring aimed at discouraging managerial misconduct, which can moderate agency problems. On the other hand, analysts may increase the fraud incentive factor by pressurizing managers to achieve short-term performance targets, which can exacerbate agency problem. In either case, the potential influence of analysts on the (...) fraud rationalization factor may be more pronounced among firms that are more dependent on the capital market for corporate finance. Using a sample of Chinese listed firms, we show a negative association between corporate fraud propensity and analyst coverage, and that this effect is more pronounced among non-state-owned enterprises, which are more reliant on the stock market for external funding. These findings suggest that analyst coverage contributes to corporate fraud deterrence in emerging economies characterized by weak investor protection. The main policy implication is that further development of the analyst profession in emerging economies may benefit investors and strengthen business ethics. (shrink)

In this paper, through research and analysis of the communication network of the physical activity monitoring system, we combine wearable technology and identification technology and design a physical health monitoring bracelet that integrates multifaceted physical data collection and effective identity matching function. We match the identity through the chip and collect the physical fitness data generated in the process of exercise and centralized test by the sensor in real-time. Finally, the data transmission is realized through the WIFI (...) communication function to achieve the purpose of monitoring physical exercise and improving physical quality. To ensure the continuity and stability of information transmission, the joint transmission method of direct transmission and indirect transmission is essential. Besides, considering the energy causality limitation of sensor nodes and relay nodes, a collaborative transmission model of wireless body area network based on wireless cognitive network is constructed. And, a power allocation algorithm based on maximum ratio merging and wireless cognitive network is proposed, which puts forward a new idea for the future research of wireless body area network resource allocation. (shrink)

Landslide is a critical natural geological hazard that causes severe damage to property, infrastructure, and humans. In general, some location-specific factors trigger a landslide. Wireless sensor network is an enabling technology to monitor most of the parameters associated with these factors. A challenge in landslide monitoring through WSN is that each sensed data item might be critical whereas the underlying wireless communication is often unreliable. In case of landslides, the terrains have irregular shapes, providing harsh conditions for wireless communication (...) thereby more data loss may be expected. This study focuses on the effect of lossy communication in WSN on the efficiency and accuracy of landslide monitoring systems. To this end, collaborative local data analysis is used to enable each node to decide locally whether its sensed data corresponds to a potential event-of-interest. Through extensive simulations, the performance of various landslide prediction and detection models has been evaluated. By and large, the study lets a significant insight into landslide monitoring before implementing a parameterized application for real-world deployment. (shrink)

Management of modern economic systems in the context of increasing influence of different types of risks requires significant improvement. Among such systems are logistics systems, which play an important role in the optimization of economic processes and require the use of information technology, which will facilitate faster and more accurate management decisions making. The purpose of scientific work is to develop a new approach to risk management of logistics systems, which will allow to plan more effectively, evaluate (...) and control logistics processes by using information technology. To ensure more flexible risk management, it is possible to change the parameters and configuration of the recommended model in accordance with the conditions of its formation. (shrink)

Considerable controversy has surrounded the use of computerized performance monitoring (CPM) by employers. Critics of this technology contend that CPM usage raises serious ethical concerns. Beliefs that the use of computerized performance monitors results in unfair performance evaluation, stress and health problems underlie much of the current concern over this technology. A field study was undertaken to provide empirical evidence that could be used to guide the design and use of computerized performance monitors to minimize these problems. One hundred (...) forty three members of the Communication Workers of America participated in a cross sectional field study. The study examined the relationship between various monitoring system characteristics and employees'' health problems, stress and satisfaction with the performance evaluation process. The ethical implications of the results are discussed. (shrink)

Control of the market microstructure theory of corporate governance perspective on the traditional theory of the firm as a deepening of the study, the use of information economics and game theory tools to the mainstream economic analysis framework for the development, the market for corporate control transactions, configuring and tuning the details of the process accurately describes the shares of companies in the separation of ownership and control of internal control case shareholders, tender offers, takeover bids and other governance mechanisms (...) different from the actual control and operation of, the existence of incomplete information and transaction costs under control conditions to analyze market transactions , from the perspective of market microstructure control to clarify the shareholders of the managers to implement effective control mechanisms, policies and conditions. Share control over the behavior of financial market issues, equity market and environmental factors control the interaction between the control and equity issues in the legal protection and market control policy design issues will be the future theoretical research in this field focus. Corporate governance theory based on corporate control market microstructure focuses on trading, allocating and adjusting process of the corporate control market, applying the information economic approach and game instrument to expand the mainstream economic analysis framework. It accurately describes the factual operation of different corporation control and governance mechanism such as corporation owner's internal control, tender offer, takeover bid and negotiating transfer, deepening the traditional firm theory. Moreover it analyzes the corporate control market transactions on the case of incomplete information and positive transaction cost, examines the effective mechanism, strategies and condition by which the owner control and monitor the management based on corporate control market microstructure perspective. Those are the future research topics in this field that behavior finance, interaction with environments and legislation protect and regulation policy designations. (shrink)

This paper seeks to expand our appreciation of the gene editing tool, clustered regularly interspaced short palindromic repeats‐associated protein 9 (CRISPR‐Cas9), its function, its benefits and risks, and the challenges of regulating its use. I frame CRISPR's emergence and its current use in the context of 150 years of formal exploration of heredity and genetics. I describe CRISPR's structure and explain how it functions as a useful engineering tool. The contemporary international and domestic regulatory environment governing human genetic (...) interventions is reviewed and shown to be increasingly ineffective in its ability to restrain, guide, and optimize the emerging use of CRISPR. Several reasons for this lack of consensus are discussed. In conclusion, I suggest a number of public policy recommendations that might allow us to simultaneously embrace our most important moral values and manage the inevitable power CRISPR will come to have in our lives. (shrink)

Social enterprises are seen as innovative towards solving societal problems, but little research exists on possible negative aspects, the so‐called dark sides. In this study, the emphasis is on dark sides of social entrepreneurship, how they are managed, and how systems thinking can contribute towards managing these effects. Dark sides of social entrepreneurship can take many forms, like unethical or insincere motives and unintended outcomes like the negative impact on the well‐being of founders and employees, but they are also a (...) call for a critical reflection on the role of the government in society and the economic system social enterprises have to operate in. This paper aims to contribute to the dark side theory of social entrepreneurship by linking system archetypes to themes of dark side thereby stressing how management strategies act as balancing feedback loops to mitigate or prevent dark sides. A qualitative research was conducted by interviewing 21 respondents who play an important role in the world of social entrepreneurship in Belgium. The results show that dark sides of social enterprises manifest itself mostly in the form of trade‐offs and financial, business, and management related issues. Taking over the habits of profit‐oriented companies emerged as a new dark side element. Management strategies include anchoring goals, transparency, obtaining external views, changing the system, and above all reflection. The latter is an important first step to become aware of these issues to be able to change the negative dynamism of these dark sides. (shrink)

Our exploratory study considers whether the internal audit function is an efficient “third line of defense” for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives and experienced internal auditors to examine whether CAEs manage the impressions of audit committee members in the annual accountability process. We also provide an illustration of impression management techniques through a documentary case that explores a unique and exclusive dataset consisting of (...) the main guidance, framework, and accountability documents of one of these organizations. Our analysis highlights how several macro- and microimpression management techniques were used to burnish the image of internal auditors and, more importantly, the management team. Rather than monitoring managers, the CAEs team up with them. Our findings cast doubts on the conceptualization of internal audit as the independent third line of defense envisioned to be a keystone of the governance mosaic. This study supports other research that questions the effectiveness of internal auditing as a governance mechanism. It also contributes to the impression management literature by exposing impression management practices that occur through a private reporting channel—the internal audit function’s annual accountability to the audit committee. Last but not least, significant ethical concerns are raised in regard to internal audit, and research is urged in that area. (shrink)

The purpose of this article was to validate the published artificial intelligence facilities management outsourcing relationships system by real business cases in the working environment. The research aims to inspire the modern FM professionals in different industries with some challenging and innovative concepts about FM outsourcing relationships between facilities owners and service providers. First, it will briefly introduce the theory of the FM outsourcing relationships system on how it can help the FM seniors and strategists to design their FM (...) daily strategies wisely and make their business more effective and productive. Second, it will also introduce what the research is practically doing in the stage of case study for test and verification. It is concluded that FM outsourcing categorization may help to define the appropriate relationships. This further detailed outcome generated from the AI can be considered a solid reference to define and explain the existing outsourcing relationships between the stakeholders and the service providers to assign an outsourcing category to the FM relationship between the client and service provider based on the learnt rules. (shrink)

In growing recognition that the business community must play a key role in the global issues encapsulated by the United Nations Sustainable Development Goals, Babson College, which has a business-focused curriculum, has striven first to reinvent its teaching of ethics and then, particularly over the past decade, to enhance its focus on sustainability, social responsibility, and social entrepreneurship. As previous initiatives did not build sufficient linkages between the liberal arts, natural sciences, and business curriculum, the College is now engaged in (...) a far more comprehensive effort to educate our undergraduate business students in “integrated sustainability,” which it defines as “systems thinking that integrates ecological integrity, social responsibility, and value creation simultaneously.” By examining the meaning, skills, and pedagogical opportunities in systems thinking within the context of larger discussions on humanistic management, this article shows how systems thinking is a particularly fruitful way to ground business students in the natural sciences and the liberal arts, develop their complex problem-solving skills, and thereby reinvigorate management education in ways that prepares students to “render service to humanity.” Our hope is that sharing Babson College’s experience in this regard – both our successes and challenges - may provide useful insights to other faculty and academic leaders seeking to enhance humanistic management within their own higher education institutions. (shrink)

Although the paper of Armand Vallin Feingenbaum was the first study about Total Quality Management (TQM) in 1957, there were some quality management applications that were more comprehensive than modern TQM at 1300’s years in Anatolia which is known as Akhi orders. Akhi Orders were established by Anatolian Turks between 13th and 20th centuries. It was implemented in manufacturing, trade and social life and going beyond TQM as having strict rules on professional ethics. At the same time these (...) Akhi orders had precautions about tranquility of the society and directed people to ethical behavior. Although TQM is called “a thought revolution in management” by Ishikawa, it can be argued that this revolution had emerged first back in 13th Century in Anatolia. Yet, in Akhi orders there are several principles that are not encompassed by TQM. The aim of this study is to claim that quality management were used and developed by Anatolian Turks for the first time in the World through scientific methods; to put forward the principles of Turkish Quality Management System(TrQMS), and consequently to contribute to recognition of TrQMS as well as to development of recent quality management systems. (shrink)

This paper represents the attempt to define a methodology that can evaluate the degree to which companies' information systems correspond to needs determined by the objectives of sustainability the firm imposes on itself. The result is the creation of a general model which define the correct approach to evaluating information systems - a model which should be adapted to the specificity of each single company which intends to adopt it. In the chart indicated, we obviously have not considered activities connected (...) to the implementation of the survey system, which are particular to each company's situation. The first part of the paper consists of an overall introduction to the approach that has been used to assess the of Granarolo, one of the Italian companies involved. The case study contains a profile of the company, the analysis of its MIS referred to the three dimensions of sustainability, and an evaluation of the strong points and issues to be developed. This approach to evaluate the gap between desired requirements of an information system for sustainability and current data available in a firm, has proved its consistency and usefulness. It helps to understand where data are, which dimensions, spheres, stakeholders account for and what is the level of integration between different information systems existing in the firm. (shrink)

Security has become one of the important factors for any network communication and transmission of data packets. An organization with an optimal security system can lead to a successful business and can earn huge profit on the business they are doing. Different network devices are linked to route, compute, monitor, and communicate various real-time developments. The hackers are trying to attack the network and want to draw the organization’s significant information for its own profits. During the communication, if an intrusion (...) or eavesdropping occurs, it will lead to a severe disfigurement of the whole communication network, and the data will be controlled by wrong malicious users. Identification of attack is a way to identify the security violations and analyze the measures in a computer network. An identification system, which is effective and accurate, can add security to the existing system for secure and smooth communication among end to end nodes and can work efficiently in the identification of attack on data packets. The role of information security is to design and protect the entire data of networks and maintain its confidentiality, integrity, and availability for their right users. Therefore, there is a need for end to end security management, which will ensure the security and privacy of the network and will save the data inside networks from malicious users. As the network devices are growing, so the level of threats is also increasing for these devices. The proposed research is an endeavor toward the detection of data packets attack by using the rough set theory for a secure end to end communication. The experimental work was performed by the RSES tool. The accuracy of the K-NN was 88% for the total objects of 8459. For cross validation purposes, the decision rules and decomposition tree algorithms were used. The DR algorithm showed accuracy of 59.1%, while the DT showed accuracy of 61.5%. The experimental results of the proposed study show that the research is capable of detecting data packets attack. (shrink)

This research tackled the challenges public secondary schools in Sagbayan District, Bohol, faced regarding records management. The study employed a mixed research design, combining both descriptive-qualitative and descriptive- quantitative methods. The qualitative phase involved conducting in-depth interviews and focus group discussions with relevant stakeholders involved in records management. On the other hand, the quantitative phase utilized survey questionnaires to gather data from relevant stakeholders to determine the acceptability of the proposed MIS among end-users. The first phase findings revealed (...) various challenges in records management faced by the schools, such as inefficient manual record-keeping systems, difficulties in data retrieval, and the risk of data loss due to inadequate backup procedures. These challenges highlighted the need for a comprehensive, technology-driven solution to streamline records management processes and ensure data security. The evaluation results in the second phase showed that the developed Management Information System (MIS) was well-accepted among the end users. The absence of any significant difference in the level of acceptability among the participants further validated the system's suitability for addressing their specific needs. The successful implementation of the MIS proved to be an effective solution to the records management challenges faced by the public secondary schools in Sagbayan District, Bohol. (shrink)

Cancel culture necessitates a thorough examination for optimizing the efficacy of reputation management and societal influence. It’s essential to assess its effectiveness in driving social change, recognize ethical nuances, and pinpoint potential issues. Originally a value-driven phenomenon, it has evolved into a manipulative tool, amplifying societal emotions. Despite attempts at crisis communication, it often fails to alleviate the consequences for individuals or businesses subjected to «cancellation». The purpose of the study. The article explores cancel culture as a mechanism (...) for social influence and activity, presenting it as an ambiguous phenomenon without clear positive or negative connotations. Methods. The study employed interdisciplinary and logical methods, incorporating systemic and functional approaches, to comprehensively analyze cancel culture. The logical-contradictory method characterized cancel culture as a neutral phenomenon. Content analysis of mass media, social networks, and other platforms was conducted to determine its impact on the public sphere. Results.The article delves into cancel culture within an instrumental context, scrutinizing its effects on influencers and the broader audience. It highlights trends in cancel culture and its significance in the media landscape. Examining its origins across historical contexts, from ancient Greece to Soviet denunciations, reveals cancel culture’s rise in popularity through internet influence. Its core aim is to attribute «violations» to individuals or their communicators, employing mechanics like mass negative reactions and imposing consequences such as boycotts, dismissals, and even death threats. Cancel culture introduces contradictions, resembling a «witch hunt» with the potential for unfair cancellations due to the presumption of innocence and challenges in proving guilt. It denies the right to make mistakes and impacts individuals differently across cultures. While effective on social media, cancel culture often shifts from broad campaigns to personal-level cancellations, capturing societal attention and influencing perceptions of canceled entities.Despite initial destructiveness, it can stimulate constructive discussion and shape public opinion, but risks include excessive sensitivity and the potential for aggression and psychological self-assertion. Cancel culture poses the danger of low personal responsibility, fostering manipulation and abuse. Sociocultural aspects involve the tolerance paradox and the influence of egocentrism on participants.Cancelling may become a tool for personal aggression rather than a quest for justice. Distinguishing real violations from exaggerated or outdated statements is crucial to avoid unjust sanctions. Despite its justice-seeking appearance, cancel culture often relies on emotions and subjective factors, emphasizing the need for careful case analysis. Conclusions. Cancel culture provides a space for discussion as it can serve as a tool for advocating social change and raises questions about the responsibility of influential individuals. However, it is manipulative and selective, and the examination of each cancellation case should consider potential bias and subjectivity. Another danger lies in the increasing sensitivity of audiences to content, which may lead to the perception of offensive material without considering the real context of events. (shrink)

The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how (...) ethical they believed a target manager to be, based on the target’s decision regarding earnings management and the nature of the corporate incentives. Participants also assessed the target’s managerial ability. Participants’ judgments regarding the target’s morality were significantly affected by the target’s behavior, but were not affected by the incentive structure. Ability judgments were significantly and positively related with morality assessments. Further analysis indicates that morality assessments mediate the relationships between the target’s behavior and the participants’ willingness to extend work-related opportunities to the target. Implications of these results for management control systems design and for future research are discussed. (shrink)

With the increase in use of a technology, its misuse possibility also increases in general. Moreover, there are instances where new technologies are implemented without thoroughly testing for vulnerabilities. We consider RFID, a disruptive technology, and related vulnerabilities in existing supply chain applications from an ethics perspective. We develop an extended ethics model to incorporate the effects of emerging information and communication technologies, specifically that of RFID systems, including technology selection, social consequences, and practitioners’ rationality. We introduce a set of (...) matrices for technology regulation development based on this model to serve as a communication tool for the policy maker for policy design regulation. We use the case of RFID to illustrate the model and matrices. (shrink)

The article focuses on the problem of development of the lifelong learning skills of senior students in secondary school of general education. The model of interaction between the subjects of learning in the Trello project management system is developed. The foreign literature learning environment in the Trello system is developed. The experience of using the Trello project management system in the process of teaching foreign literature in 10th and 11th grades is described. It has been found that according (...) to the lifelong learning approach a person has to possess skills: goal setting, self-regulation, motivation, time management, self-directed learning, collaboration skills, and self-development. It was pointed out that there are common approaches to project management and educational process management. The use of online systems for collaborative work in the educational process in the secondary school of general education is suggested. Online systems for teamwork that support Kanban methodologies for project management have been analyzed. To confirm the effectiveness of the implementation of the Trello project management system as a tool for the development of lifelong learning skills of senior students, an experiment was conducted: criteria, indicators, levels, and the state of formation of lifelong learning skills of senior students were determined; statistical analysis of the results of the experiment was carried out. The effectiveness of the implementation of the Trello project management system as a tool of the formation of the lifelong learning skills of senior students has been experimentally proven. The study can be applied in educational institutions interested in using agile methods in teaching. (shrink)

India had a rich history of ‘philanthropy’, but over time along with the changes in the macro-economic environment, the concept of social development gradually changed. In the years following economic liberalization, India witnessed rapid economic growth and thus, a new era of Corporate Social Responsibility (CSR) in India began. Today, CSR has become embedded into corporate activities in the form of synchronizing their business activities with society and environment, thus ensuring good governance practices and corporate ethics. The skewness of private (...) sector CSR activities is a thought-provoking idea which seeks more government role in CSR activities. In 2010, Department of Public Enterprise (DPE), Government of India introduced ‘mandatory’ CSR policies for 249 Central Public Sector Enterprises (CPSEs). The transition from voluntary to mandatory CSR activities is proving difficult for many. As a result, an effective framework is required to ensure the success of ‘mandatory’ CSR initiatives. Hence, a framework is proposed to the DPE for effective management of CSR activities in 249 CPSEs. This article also debates whether CPSEs should be doing mandatory CSR. (shrink)

This article examines the construction and implementation of the Sullivan Principles, a two-decade effort to use corporate codes of conduct to improve the behavior of multinational corporations in South Africa under apartheid. Without organized social movement pressure, corporations would not have agreed to adopt the code, and corporate compliance required sustained pressure from the anti-apartheid movement. The system's independent monitoring process was problematic, and managers' definitions of “good corporate citizenship” were more guided by monitors'emphases than by substantive concerns. Based (...) on the historic case, the article raises questions about the voluntaristic, stateless character of transnational corporate codes of conduct and questions whether such codes offer a viable strategy for improving working conditions. (shrink)

Type 1 diabetes (T1D) is a chronic illness that requires intensive lifelong management of blood glucose concentrations by means of external insulin administration. There have been substantial developments in the ways of measuring glucose levels, which is crucial to T1D self-management. Recently, continuous glucose monitoring (CGM) has allowed people with T1D to keep track of their blood glucose levels in near real-time. These devices have alarms that warn users about potentially dangerous blood glucose trends, which can often (...) be shared with ther people. CGM is consistently associated with improved glycemic control and reduced hypoglycemia and is currently recommended by doctors. However, due to the costs of CGM, only those who qualify for hospital provision or those who can personally afford it are able to use it, which excludes many people. In this paper, I argue that unequal access to CGM results in: (1) unjust health inequalities, (2) relational injustice, (3) injustice with regard to agency and autonomy, and (4) epistemic injustice. These considerations provide prima facie moral reasons why all people with T1D should have access to CGM technology. I discuss the specific case of CGM policy in the Netherlands, which currently only provides coverage for a small group of people with T1D, and argue that, especially with additional considerations of cost-effectiveness, the Dutch government ought to include CGM in basic health care insurance for all people with T1D. (shrink)

In China, guanxi is the basis on which Chinese exchange a lifetime of favors, resources, and business leverage. Guanxi is considered a unique construct and a product of Confucian values and the contemporary political and socioeconomic system in Chinese society. With its cultural embeddings guanxi , as the social norm of conduct, functions as complex adaptive systems that expand and interconnect to become well-knit social networks; meanwhile the functions of well-fixing and self-reinforcement of the guanxi networks ( chuens ) are (...) synergetically activated internally, externally, and interactively, which shows their extreme flexibility of adaptation. Taking as a case study an outside direct investment (ODI) Taiwanese firm in China, we address and conduct a survey to examine the effect of guanxi on management. Results of the research suggest that guanxi is not limited to interpersonal links; it is also the switch that activates social networks and that reconciles interpersonal and internetwork mismatches to influence management efficacy. (shrink)

The matter of enterprise labor resource management explaining the enterprise's staff potential increase or reduction is considered. That is to say the problem of efficiency of staff potential employment is researched. The author determines a general aim of the enterprise staff potential management in current terms of functioning, which refers to the purposeful performance of certain steps resulting in effective appliance. Factors of degree of staff potential and its effective appliance are determined as followed: qualified staff (...) development; involvement of qualified professionals; optimal conditions for staff operation support. The mechanism of unit staff potential management being able to adjust to changes in a structure of interrelated elements, production and the technological interaction organization, terms of working, the performance of professional competiveness and the staff rotation within the branches as well as between them is suggested. Criteria of effective realization of the mechanism of staff potential management by the working efficiency increase, the staff and manager competiveness increase, the rotations possibility, the produced goods and services quality increase. A procedure of enterprise staff rating is considered. To motivate qualified workers of organizational and functional units of an enterprise and to stimulate them for better further working, the monitoring of their activity compensation by certain bonuses is proposed. A model of premium distribution between co-workers of functional units of an enterprise, based on the Kohonen self-organized maps method implementation, is represented. Characteristics of informational and analytical systems of the enterprise staff potential management functioning in the unified informational environment are determined. The implementation of proposed mechanism provides high level of the enterprise staff potential realization as well as the permanent development of labor resources during a business activity process. (shrink)

This article discloses topical issues of the need for constant monitoring of changes in the business activity in enterprise structures. The main purpose of the study is to monitor the business activity of industrial enterprise structures of Ukraine to predict their development under martial law. A critical analysis of the content of scientific publications to solve the problem of improving the management of business activity of business structures revealed the lack of attention of scientists to the problems under (...) study. The relevance of its solution is due to the scale of the impact of military conflicts on the business activity in enterprise structures, which requires its monitoring to further establish the state and ensure compliance of the business with the norms that are considered necessary to maintain a certain level of stability of development or to survive, to determine areas where the business can improve its activities and become more profitable. The methodological basis is the system of methods used to obtain the final results of the study: theoretical generalization – to deepen the essence of the concept of «monitoring business activity»; analysis, synthesis and logical generalization – to obtain conclusions during monitoring of business confidence and business climate in industry; prognostic – to predict the development of industrial business structures of Ukraine under martial law. The object of research in the work is the business activity of business structures. The article presents the results of monitoring business confidence and business climate in the industry of Ukraine under martial law. Analysis, synthesis and logical generalization of monitoring results became the basis for further forecasting the development of business structures. The results of the study can be useful for business structures that seek to maintain a certain level of stability of development and identify areas of improvement. (shrink)

This paper synthesises the research related to managing conflict of interests in professional accounting firms. The main purpose is to provide information about the current state of knowledge on this topic and to highlight the areas requiring further research. The extant research has been reviewed by developing a framework through the integration of Risk Management Framework by ISO 31000:2009 and the International Code of Ethics for Professional Accountants. Specifically, literature has been classified across the establishment of context, assessment, treatment, (...) control and monitoring of conflict of interests. The literature reveals that there is a lack of understanding about how the conflict of interests operates at the level of an individual accounting professional. Addressing this gap will help to develop behavioural interventions for strengthening the professionals’ independence in fact and, thereby, facilitating the management of conflict of interests. The key message this synthesised research provides for professional accounting firms and the regulators is that, for effective management of conflict of interests, behavioural interventions should be informed by the professionals’ unconscious as well as their conscious cognitive processes. This study is the first one to view the conflict of interests in a professional accounting environment through the lens of behavioural risk management. Moreover, the framework adopted for reviewing the extant literature provides a comprehensive view of the issues surrounding the ineffective management of the conflict of interests. (shrink)