Abstract: The objective of this paper is twofold: (1) discuss and
analyze the successful case studies worldwide, and (2) identify the
similarities and differences of case studies worldwide. Design
methodology/approach: The nature of this research is mainly method
qualitative (multi-case studies, literature review). This investigation
uses ten case studies, and the data was mainly collected and
organizational documents from the international countries. Finding:
The finding of this research can help incubator manager, policy
maker and government parties for successful implementation.
Originality/value: This paper contributes to the current literate review
on the best practices worldwide. Additionally, it presents future
perspective for academicians and practitioners.
Abstract: A company CSR commitment, as stated in its Social
Report is, actually, perceived by its stakeholders?And in what
measure? Moreover, are stakeholders satisfied with the company
CSR efforts? Indeed, business returns from Corporate Social
Responsibility (CSR) practices, such as company reputation and
customer loyalty, depend heavily on how stakeholders perceive the
company social conduct. In this paper, we propose a methodology to
assess a company CSR commitment based on Global Reporting
Initiative (GRI) indicators, Content Analysis and a CSR positioning
matrix. We evaluate three aspects of CSR: the company commitment
disclosed through its Social Report; the company commitment
perceived by its stakeholders; the CSR commitment that stakeholders
require to the company. The positioning of the company under study
in the CSR matrix is based on the comparison among the three
commitment aspects (disclosed, perceived, required) and it allows
assessment and development of CSR strategies.
Abstract: Leave of absence is important in maintaining a good
status of human resource quality. Allowing the employees temporarily
free from the routine assignments can vitalize the workers- morality
and productivity. This is particularly critical to secure a satisfactory
service quality for healthcare professionals of which were typically
featured with labor intensive and complicated works to perform. As
one of the veteran hospitals that were found and operated by the
Veteran Department of Taiwan, the nursing staff of the case hospital
was squeezed to an extreme minimum level under the pressure of a
tight budgeting. Leave of absence on schedule became extremely
difficult, especially for the intensive care units (ICU), in which
required close monitoring over the cared patients, and that had more
easily driven the ICU nurses nervous. Even worse, the deferred leaves
were more than 10 days at any time in the ICU because of a fluctuating
occupancy. As a result, these had brought a bad setback to this
particular nursing team, and consequently defeated the job
performance and service quality. To solve this problem and
accordingly to strengthen their morality, a project team was organized
across different departments specific for this. Sufficient information
regarding jobs and positions requirements, labor resources, and actual
working hours in detail were collected and analyzed in the team
meetings. Several alternatives were finalized. These included job
rotating, job combination, leave on impromptu and cross-departmental
redeployment. Consequently, the deferred leave days sharply reduced
70% to a level of 3 or less days. This improvement had not only
provided good shelter for the ICU nurses that improved their job
performance and patient safety but also encouraged the nurses active
participating of a project and learned the skills of solving problems
with colleagues.
Abstract: This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.
Abstract: In order to maximize efficiency of an information management platform and to assist in decision making, the collection, storage and analysis of performance-relevant data has become of fundamental importance. This paper addresses the merits and drawbacks provided by the OLAP paradigm for efficiently navigating large volumes of performance measurement data hierarchically. The system managers or database administrators navigate through adequately (re)structured measurement data aiming to detect performance bottlenecks, identify causes for performance problems or assessing the impact of configuration changes on the system and its representative metrics. Of particular importance is finding the root cause of an imminent problem, threatening availability and performance of an information system. Leveraging OLAP techniques, in contrast to traditional static reporting, this is supposed to be accomplished within moderate amount of time and little processing complexity. It is shown how OLAP techniques can help improve understandability and manageability of measurement data and, hence, improve the whole Performance Analysis process.
Abstract: According to the conception of personnel
management, human resource management requires efficient use of
human resources. This is ensured by various activities directed
towards the area of management. Among these activities there are for
example the recruitment of employees, development, strengthening
of relations, mutual inspiring, implementation of correct working
processes and systems used by individuals or groups.
Abstract: Work-life balance has been acknowledged and
promoted for the sake of employee retention. It is essential for a
manager to realize the human resources situation within a company to
help employees work happily and perform at their best. This paper
suggests knowledge management and critical thinking are useful to
motivate employees to think about their work-life balance. A
qualitative case study is presented, which aimed to discover the
meaning of work-life balance-s meaning from the perspective of Thai
knowledge workers and how it affects their decision-making towards
work resignation. Results found three types of work-life balance
dimensions; a work- life balance including a workplace and a private
life setting, an organizational working life balance only, and a worklife
balance only in a private life setting. These aspects all influenced
the decision-making of the employees. Factors within a theme of an
organizational work-life balance were involved with systematic
administration, fair treatment, employee recognition, challenging
assignments to gain working experience, assignment engagement,
teamwork, relationship with superiors, and working environment,
while factors concerning private life settings were about personal
demands such as an increasing their salary or starting their own
business.
Abstract: The number of the companies accepting RFID in Korea
has been increased continuously due to the domestic development of
information technology. The acceptance of RFID by companies in
Korea enabled them to do business with many global enterprises in a
much more efficient and effective way. According to a survey[33,
p76], many companies in Korea have used RFID for inventory or
distribution manages. But, the use of RFID in the companies in Korea
is in the early stages and its potential value hasn-t fully been realized
yet. At this time, it would be very important to investigate the factors
that affect RFID acceptance. For this study, many previous studies
were referenced and some RFID experts were interviewed. Through
the pilot test, four factors were selected - Security Trust, Employee
Knowledge, Partner Influence, Service Provider Trust - affecting
RFID acceptance and an extended technology acceptance
model(e-TAM) was presented with those factors. The proposed model
was empirically tested using data collected from employees in
companies or public enterprises. In order to analyze some
relationships between exogenous variables and four variables in TAM,
structural equation modeling(SEM) was developed and SPSS12.0 and
AMOS 7.0 were used for analyses. The results are summarized as
follows: 1) security trust perceived by employees positively
influences on perceived usefulness and perceived ease of use; 2)
employee-s knowledge on RFID positively influences on only
perceived ease of use; 3) a partner-s influence for RFID acceptance
positively influences on only perceived usefulness; 4) service provider
trust very positively influences on perceived usefulness and perceived
ease of use 5) the relationships between TAM variables are the same as
the previous studies.
Abstract: In the past 20 years the economy of the Czech
Republic has experienced substantial changes. In the 1990s the
development was affected by the transformation which sought to
establish the right conditions for privatization and creation of
elementary market relations. In the last decade the characteristic
elements such as private ownership and corresponding institutional
framework have been strengthened. This development was marked by
the accession of the Czech Republic to the EU. The Czech Republic
is striving to reduce the difference between its level of economic
development and the quality of institutional framework in
comparison with other developed countries. The process of finding
the adequate solutions has been hampered by the negative impact of
the world financial crisis on the Czech Republic and the standard of
living of its inhabitants. This contribution seeks to address the
question of whether and to which extent the economic development
of the transitive Czech economy is affected by the change in
behaviour of households and their tendency to consumption, i.e. in
the sense of reduction or increase in demand for goods and services.
It aims to verify whether the increasing trend of household
indebtedness and decreasing trend of saving pose a significant risk in
the Czech Republic. At a general level the analysis aims to contribute
to finding an answer to the question of whether the debt increase of
Czech households is connected to the risk of "eating through" the
borrowed money and whether Czech households risk falling into a
debt trap. In addition to household indebtedness risks in the Czech
Republic the analysis will focus on identification of specifics of the
transformation phase of the Czech economy in comparison with the
EU countries, or selected OECD countries.
Abstract: The survival of publicly listed companies largely
depends on their stocks being liquidly traded. This goal can be
achieved when new investors are attracted to invest on companies-
stocks. Among different groups of investors, individual investors are
generally less able to objectively evaluate companies- risks and
returns, and tend to be emotionally biased in their investing
decisions. Therefore their decisions may be formed as a result of
perceived risks and returns, and influenced by companies- images.
This study finds that perceived risk, perceived returns and trust
directly affect individual investors- trading decisions while attitude
towards brand partially mediates the relationships. This finding
suggests that, in courting individual investors, companies still need to
perform financially while building a good image can result in their
stocks being accepted quicker than the stocks of good performing
companies with hidden images.
Abstract: Nowadays, efficiency, effectiveness and economy are regarded as the main objectives of managers and the secret of the continuity of an organization in competing economy. In such competing settings, it is essential that the management of an organization has not been neglected and been obliged to identify quickly the opportunities for improving the operation of organization and remove the shortcomings of their managed system in order to use the opportunities for development. Operational auditing is a useful tool for system adjustment and leading an organization toward its objectives. Operational auditing is indeed a viewpoint which identifies the causes of insufficiencies, weaknesses and deficiencies of system and plans to eliminate them. Operational auditing is useful in the effectiveness and optimization of executive managers- decisions and increasing the efficiency and economy of their performance in the future and prevents the waste and incorrect use of resources. Evidence shows that operational auditing is used at a limited level in Iran. This matter raises some questions like the following ones in the minds. Why do a limited number of corporations use operational auditing? Which factors can guarantee its full implementation? What obstacles are there in its implementation? The purpose of this article is to determine executive objectives, the operation domain of operational auditing, the components of operational auditing and the executive obstacles to operational auditing in Iran.
Abstract: Innovations, especially technological, are considered
key-drivers for sustainable economic growth and competitiveness in
the globalised world. As such they should also play an important role
in the process of economical convergence inside the EU.
Unfortunately, the problem of insufficient innovation performance
concerns around half of the EU countries. Poland shows that a lack of
a consistent high-tech financing system constitutes a serious obstacle
for the development of innovative firms. In this article we will
evaluate these questions referring to the example of Ammono S.A., a
Polish company established to develop and commercialise an original
technology for the production of bulk GaN crystals. We will focus on
its efforts to accumulate the financial resources necessary at different
stages of its development. The purpose of this article is to suggest
possible ways to improve the national innovative system, which
would make it more competent in generating high-tech leaders.
Abstract: This research assesses the value of the brand personality and its influence on consumer-s decision making, through relational variables, after receiving a text message ad. An empirical study, in which 380 participants have received an SMS ad, confirms that brand personality does actually influence the brand trust as well as the attachment and commitment. The levels of sensitivity and involvement have an impact on the brand personality and the related variables to it.
Abstract: This paper addresses a current problem that occurs among Thai internet service providers with regard to bandwidth network quality management. The IPSTAR department of Telecom Organization of Thailand public company (TOT); the largest internet service provider in Thailand, is the case study to analyze the problem that exists. The Internet bandwidth network quality management (iBWQM) framework is mainly applied to the problem that has been found. Bandwidth management policy (BMP) and quality of service (QoS) are two antecedents of iBWQM. This paper investigates internet user behavior, marketing demand and network operation views in order to determine bandwidth management policy (e.g. quota management, scheduling and malicious management). The congestion of bandwidth is also analyzed to enhance quality of service (QoS). Moreover, the iBWQM framework is able to improve the quality of service and increase bandwidth utilization, minimize complaint rate concerns to slow speed, and provide network planning guidelines through Thai Internet services providers.
Abstract: This paper seeks to give a general idea of the universe of project portfolio management, from its multidisciplinary nature, to the many challenges it raises, passing through the different techniques, models and tools used to solve the multiple problems known. It is intended to contribute to the clarification, with great depth, of the impacts and relationships involved in managing the projects- portfolio. It aims at proposing a technique for the project alignment with the organisational strategy, in order to select projects that later on will be considered in the analysis and selection of the portfolio. We consider the development of a methodology for assessing the project alignment index very relevant in the global market scenario. It can help organisations to gain a greater awareness of market dynamics, speed up the decision process and increase its consistency, thus enabling the strategic alignment and the improvement of the organisational performance.
Abstract: The consumption capability of people in China has
been a big issue to tourism business. Due to the increasing of China
tourists, Taiwan-s government rescinded the category of people in
China and opened up the non-stopped airline from China to Taiwan.
The “one-day traveling style between China and Taiwan" has formed,
hoping to bring business to Taiwan. Night market, which shows
foreigners the very local character of Taiwan, contains various
merchandise for consumers to purchase. With the increasing numbers
of non-stopped airline, visiting Taiwan-s night markets has also been
one of major activities to China-s tourists. The purpose of the present
study is to understand the consumer behavior of China tourists in
tourist night markets in Taipei and analyze that if their shopping
motives cause the different shopping behaviors and post-purchase
satisfaction and revisiting intention. The results reveled that for the
China tourists, the motives of significant influence to the shopping
behaviors. Also, the shopping behaviors significant influence to the
whole satisfaction and the whole satisfaction significant influence to
post-purchase behavior.
Abstract: On existing online shopping on the web, SSL and
password are usually used to achieve the secure trades. SSL shields
communication from the third party who is not related with the trade,
and indicates that the trader's web site is authenticated by one of the
certification authority. Password certifies a customer as the same
person who has visited the trader's web site before, and protects the
customer's privacy such as what the customer has bought on the site.
However, there is no forensics for the trades in those cased above.
With existing methods, no one can prove what is ordered by
customers, how many products are ordered and even whether
customers have ordered or not. The reason is that the third party has to
guess what were traded with logs that are held by traders and by
customers. The logs can easily be created, deleted and forged since
they are electronically stored. To enhance security with digital
forensics for electronic commerce on the web, I indicate a secure
method with cellular phones.
Abstract: Al-Murabahah is an Islamic financing facility used in
asset financing, the profit rate of the contract is determined by
components which are also being used in the conventional banking.
Such are cost of fund, overhead cost, risk premium cost and bank-s
profit margin. At the same time, the profit rate determined by Islamic
banking system also refers to Inter-Bank Offered Rate (LIBOR) in
London as a benchmark. This practice has risen arguments among
Muslim scholars in term of its validity of the contract; whether the
contract maintains the Shariah compliance or not. This paper aims to
explore the view of Shariah towards the above components practiced
by Islamic Banking in determining the profit rate of al-murabahah
asset financing in Malaysia. This is a comparative research which
applied the views of Muslim scholars from all major mazahibs in
Islamic jurisprudence and examined the practices by Islamic banks in
Malaysia for the above components. The study found that the shariah
accepts all the components with conditions. The cost of fund is
accepted as a portion of al-mudarabah-s profit, the overhead cost is
accepted as a cost of product, risk premium cost consist of business
risk and mitigation risk are accepted through the concept of alta-awun
and bank-s profit margin is accepted as a right of bank after
venturing in risky investment.
Abstract: Advertising today has already become an integral part
of human life as a building block of the consumer community. A
component of the value chain of the media, advertising sector is
struggling increasingly harder to find new methods to reach
consumers. The tendency towards experimental marketing practices
is increasing day by day, especially to divert consumers from the idea
“They are selling something to me.” It is therefore considered a good
idea to investigate the trust in ad media of consumers, who are today
exposed to a great bulk of information from advertising sector.
In this study, the current value of ad media for the young
consumer will be investigated. Data on various ad media reliability
will be comparatively analyzed and young consumers will be traced
by including university students in the study. In this research, which
will be performed on students studying at the Selçuk University
(Turkey) by random sampling method, data will be obtained by
survey technique and evaluated by a statistical analysis.
Abstract: After the terrorist attack on September 11, 2001 in
U.S., the container security issue got high attention, especially by U.S.
government, which deployed a lot of measures to promote or improve
security systems. U.S. government not only enhances its national
security system, but allies with other countries against the potential
terrorist attacks in the future. For example CSI (Container Security
Initiative), it encourages foreign ports outside U.S. to become CSI
ports as a part of U.S. anti-terrorism network. Although promotion of
the security could partly reach the goal of anti-terrorism, that will
influence the efficiency of container supply chain, which is the main
concern when implementing the inspection measurements. This paper
proposes a quick estimation methodology for an inspection service
rate by a berth allocation heuristic such that the inspection activities
will not affect the original container supply chain. Theoretical and
simulation results show this approach is effective.