Abstract: The role of corporate governance is to reduce the
divergence of interests between shareholders and managers. The role
of corporate governance is more useful when managers have an
incentive to deviate from shareholders- interests. One example of
management-s deviation from shareholders- interests is the
management of earnings through the use of accounting accruals. This
paper examines the association between corporate governance
internal mechanisms ownership concentration, board independence,
the existence of CEO-Chairman duality and earnings management.
Firm size and leverage are control variables. The population used in
this study comprises firms listed on the Tehran Stock Exchange
(TSE) between 2004 and 2008, the sample comprises 196 firms.
Panel Data method is employed as technique to estimate the model.
We find that there is negative significant association between
ownership concentration and board independence manage earnings
with earnings management, there is negative significant association
between the existence of CEO-Chairman duality and earnings
management. This study also found a positive significant association
between control variable (firm size and leverage) and earnings
management.
Abstract: Development of levels of service in municipal context
is a flexible vehicle to assist in performing quality-cost trade-off
analysis for municipal services. This trade-off depends on the
willingness of a community to pay as well as on the condition of the
assets. Community perspective of the performance of an asset from
service point of view may be quite different from the municipality
perspective of the performance of the same asset from condition
point of view. This paper presents a three phased level of service
based methodology for water mains that consists of :1)development
of an Analytical Hierarchy model of level of service 2) development
of Fuzzy Weighted Sum model of water main condition index and 3)
deriving a Fuzzy logic based function that maps level of service to
asset condition index. This mapping will assist asset managers in
quantifying condition improvement requirement to meet service
goals and to make more informed decisions on interventions and
relayed priorities.
Abstract: The productivity of software development is one of the major concerns for project managers. Given the increasing complexity of the software being developed and the concomitant rise in the typical project size, the productivity has not consistently improved. By analyzing the latest release of ISBSG data repository with 4106 projects ever developed, we report on the factors found to significantly influence productivity, and present an original model for the estimation of productivity during project design. We further illustrate that software development productivity has experienced irregular variations between the years 1995 and 2005. Considering the factors significant to productivity, we found its variations are primarily caused by the variations of average team size for the development and the unbalanced use of the less productive development language 3GL.
Abstract: The actual grow of the infrastructure in develop country require sophisticate ways manage the operation and control the quality served. This research wants to concentrate in the operation of this infrastructure beyond the construction. The infrastructure-s operation involves an uncertain environment, where unexpected variables are present every day and everywhere. Decision makers need to make right decisions with right information/data analyzed most in real time. To adequately support their decisions and decrease any negative impact and collateral effect, they need to use computational tools called decision support systems (DSS), but now the main source of information came from common users thought an extensive crowdsourcing
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: 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: the data quality is a kind of complex and unstructured concept, which is concerned by information systems managers. The reason of this attention is the high amount of Expenses for maintenance and cleaning of the inefficient data. Such a data more than its expenses of lack of quality, cause wrong statistics, analysis and decisions in organizations. Therefor the managers intend to improve the quality of their information systems' data. One of the basic subjects of quality improvement is the evaluation of the amount of it. In this paper, we present a precautionary method, which with its application the data of information systems would have a better quality. Our method would cover different dimensions of data quality; therefor it has necessary integrity. The presented method has tested on three dimensions of accuracy, value-added and believability and the results confirm the improvement and integrity of this method.
Abstract: Normally business changes are made in order to
change a level of activity in some way, whether it is sales, cash flow,
productivity, or product portfolio. When attempts are made to make
such changes, too often the business reverts to the old levels of
activity as soon as management attention is diverted. Risk
management is a field of growing interest to project managers as well
as in general business and organizational management. There are
several approaches used to manage risk in projects and this paper is a
brief outline of some that you might encounter, with an indication of
their strengths and weaknesses.
Abstract: This study is a descriptive-normative research. It
attempted to investigate the restaurants’ firm performance in terms of
the customers and restaurant personnel’s degree of satisfaction. A
total of 12 restaurants in Bangkok, Thailand that offer Thai cuisine
were included in this study. It involved 24 stockholders/managers,
120 subordinates and 360 customers. General Managers and
restaurants’ stockholders, 10 staffs, and 30 costumers for each
restaurant were chosen for random sampling. This study found that
respondents are slightly satisfied with their work environment but are
generally satisfied with the accessibility to transportation, to malls,
convenience, safety, recreation, noise-free, and attraction; customers
find the Quality of Food in most Thai Cuisines like services, prices of
food, sales promotion, and capital and length of service satisfactory.
Therefore, both stockholder-related and personnel-related factors
which are influenced by restaurant, personnel, and customer-related
factors are partially accepted whereas; customer-related factors which
are influenced by restaurant, personnel and customer-related factors
are rejected.
Abstract: Service innovations are central concerns in fast
changing environment. Due to the fitness in customer demands and
advances in information technologies (IT) in service management, an
expanded conceptualization of e-service innovation is required.
Specially, innovation practices have become increasingly more
challenging, driving managers to employ a different open innovation
model to maintain competitive advantages. At the same time, firms
need to interact with external and internal customers in innovative
environments, like the open innovation networks, to co-create values.
Based on these issues, an important conceptual framework of e-service
innovation is developed. This paper aims to examine the contributing
factors on e-service innovation and firm performance, including
financial and non-financial aspects. The study concludes by showing
how e-service innovation will play a significant role in growing the
overall values of the firm. The discussion and conclusion will lead to a
stronger understanding of e-service innovation and co-creating values
with customers within open innovation networks.
Abstract: In this era of competitiveness, there is a growing need for supply chains also to become competitive enough to handle pressures like varying customer’s expectations, low cost high quality products to be delivered at the minimum time and the most important is throat cutting competition at world wide scale. In the recent years, supply chain competitiveness has been, therefore, accepted as one of the most important philosophies in the supply chain literature. Various researchers and practitioners have tried to identify and implement strategies in supply chains which can bring competitiveness in the supply chains i.e. supply chain competitiveness. The purpose of this paper is to suggest select strategies for supply chain competitiveness in the Indian manufacturing sector using an integrated approach of literature review and exploratory interviews with eminent professionals from the supply chain area in various industries, academia and research. The aim of the paper is to highlight the important area of competitiveness in the supply chain and to suggest recommendations to the industry and managers of manufacturing sector.
Abstract: Managers as the key employees have a very important
role in maintaining the workforce performance which is critical to the
construction companies- success in the future. If motivated
employees start with motivated managers probably it would seem
plausible if the de-motivated ones start with de-motivated managers.
This study aims to analyze the importance of motivated managers to
their successes and construction companies- successes. In this study,
a quantitative method was used and the study area was in Medan,
North Sumatera. Questionnaire survey was distributed directly to
construction companies in Medan which are listed in the
Construction Services Development Board. A total of 60 managers
responded and the completed questionnaires were analyzed using the
descriptive analysis. The results indicated that the respondents
acknowledge the importance of motivation among themselves to the
projects and construction companies- success, implying that it is vital
to maintain the motivation and good performance of the workforce.
Abstract: In data mining, the association rules are used to find
for the associations between the different items of the transactions
database. As the data collected and stored, rules of value can be found
through association rules, which can be applied to help managers
execute marketing strategies and establish sound market frameworks.
This paper aims to use Fuzzy Frequent Pattern growth (FFP-growth)
to derive from fuzzy association rules. At first, we apply fuzzy
partition methods and decide a membership function of quantitative
value for each transaction item. Next, we implement FFP-growth
to deal with the process of data mining. In addition, in order to
understand the impact of Apriori algorithm and FFP-growth algorithm
on the execution time and the number of generated association
rules, the experiment will be performed by using different sizes of
databases and thresholds. Lastly, the experiment results show FFPgrowth
algorithm is more efficient than other existing methods.
Abstract: As a result of the ever-changing environment and the demands of rganisations- customers, it is important to recognise the importance of some important managerial challenges. It is the sincere belief that failure to meet these challenges, will ultimately contribute to inevitable problems for organisations. This recognition
requires from managers and by implication organisations to be engaged in ethical behaviour, identity awareness and learning organisational behaviour. All these aspects actually reflect on the
importance of intellectual capital as the competitive weapons for
organisations in the future.
Abstract: This paper aims to describe how student satisfaction is
measured for work-based learners as these are non-traditional
learners, conducting academic learning in the workplace, typically
their curricula have a high degree of negotiation, and whose
motivations are directly related to their employers- needs, as well as
their own career ambitions. We argue that while increasing WBL
participation, and use of SSD are both accepted as being of strategic
importance to the HE agenda, the use of WBL SSD is rarely
examined, and lessons can be learned from the comparison of SSD
from a range of WBL programmes, and increased visibility of this
type of data will provide insight into ways to improve and develop
this type of delivery. The key themes that emerged from the analysis
of the interview data were: learners profiles and needs, employers
drivers, academic staff drivers, organizational approach, tools for
collecting data and visibility of findings. The paper concludes with
observations on best practice in the collection, analysis and use of
WBL SSD, thus offering recommendations for both academic
managers and practitioners.
Abstract: This paper attempts to investigate the factors that influence hotel managers- attitudes towards sustainable tourism practices (STP) in Kuala Lumpur and the state of Selangor in Malaysia. The study distributes 104 questionnaires to hotels ranging from one star to five-star categories including budget hotels. Out of this figure, 60 copies of the questionnaires were returned and analyzed. The finding revealed that of all the seven factors investigated, only the variables measuring incentives and knowledge have significantly influenced sustainable tourism practices in the country. Therefore, government and other green bodies within the country should continue to provide hotels with incentives for sound technologies. Moreover, the government agencies should continue to educate hoteliers on the relevance of environmental protection for the successful implementation of sustainable tourism practices.
Abstract: Well-developed strategic marketing planning is the essential
prerequisite for establishment of the right and unique competitive
advantage. Typical market, however, is a heterogeneous
and decentralized structure with natural involvement of individual
or group subjectivity and irrationality. These features cannot be
fully expressed with one-shot rigorous formal models based on,
e.g. mathematics, statistics or empirical formulas. We present an
innovative solution, extending the domain of agent based computational
economics towards the concept of hybrid modeling in service
provider and consumer market such as telecommunications. The
behavior of the market is described by two classes of agents -
consumer and service provider agents - whose internal dynamics
are fundamentally different. Customers are rather free multi-state
structures, adjusting behavior and preferences quickly in accordance
with time and changing environment. Producers, on the contrary,
are traditionally structured companies with comparable internal processes
and specific managerial policies. Their business momentum is
higher and immediate reaction possibilities limited. This limitation
underlines importance of proper strategic planning as the main
process advising managers in time whether to continue with more
or less the same business or whether to consider the need for future
structural changes that would ensure retention of existing customers
or acquisition of new ones.
Abstract: Internet Access Technologies (IAT) provide a means
through which Internet can be accessed. The choice of a suitable
Internet technology is increasingly becoming an important issue to
ISP clients. Currently, the choice of IAT is based on discretion and
intuition of the concerned managers and the reliance on ISPs. In this
paper we propose a model and designs algorithms that are used in the
Internet access technology specification. In the proposed model, three
ranking approaches are introduced; concurrent ranking, stepwise
ranking and weighted ranking. The model ranks the IAT based on
distance measures computed in ascending order while the global
ranking system assigns weights to each IAT according to the position
held in each ranking technique, determines the total weight of a
particular IAT and ranks them in descending order. The final output
is an objective ranking of IAT in descending order.
Abstract: In recent years, strategic alliances have taken
increasing importance as a means to control competitive forces and to
enter into new markets. Joint ventures are one of the most frequently
used contractual forms in strategic alliances. There are various
motivations for cooperation between two or more firms e.g.,
accessing to technical know-how, accessing to financial resources
and managing risks. The firms must know about these motivations to
encourage for establishing joint venture. So, it is important for
managers to understand about these motives. On the other hand, the
cooperation section is one of the most effective parts in each country.
In this way, our study identifies goals of joint venture between
cooperative manufacturing firms, and prioritizes those using
TOPSIS1. The results show that the most important of joint venture
goals are: accessing to managerial know-how, sharing total capital
investment.
Abstract: We depend upon explanation in order to “make sense"
out of our world. And, making sense is all the more important when
dealing with change. But, what happens if our explanations are
wrong? This question is examined with respect to two types of
explanatory model. Models based on labels and categories we shall
refer to as “representations." More complex models involving
stories, multiple algorithms, rules of thumb, questions, ambiguity we
shall refer to as “compressions." Both compressions and
representations are reductions. But representations are far more
reductive than compressions. Representations can be treated as a set
of defined meanings – coherence with regard to a representation is
the degree of fidelity between the item in question and the definition
of the representation, of the label. By contrast, compressions contain
enough degrees of freedom and ambiguity to allow us to make
internal predictions so that we may determine our potential actions in
the possibility space. Compressions are explanatory via mechanism.
Representations are explanatory via category. Managers are often
confusing their evocation of a representation (category inclusion) as
the creation of a context of compression (description of mechanism).
When this type of explanatory error occurs, more errors follow. In
the drive for efficiency such substitutions are all too often proclaimed
– at the manager-s peril..