Business

* Cash flow analysis has at least three justifications. First, its usefulness in an array of financial purposes is suggested by a Financial Executive Institute 1984 survey [9], by Exposure Drafts [5,6,7], and by the Statement of Financial Accounting Standards No. 95 from the Financial ...

Background: Swedish healthcare has become increasingly under strain with problems to recruit and retain personnel, decreasing production and productivity as well as increasing queues. This more demanding situation raised the question if it also would affect the healthcare system’s ability to deal with disruptions. The ability of a healthcare system to handle both regular and extraordinary disruptions is essential to ensure care of citizens under varying conditions and trust in the system. Purpose: to assess the ability of the Swedish healthcare system to handle both regular and extraordinary disruptions in a shortand long-term perspective. Theory: a resilience-engineering framework of four system functions: monitoring, response, anticipation and learning, was used. Methods: quantitative (official statistics) and qualitative methods were combined. DRG statistics determined production and the productivity of Swedish healthcare regions. Document studies, interviews and workshops helped...

On 29 April 2021, the European Platform tackling undeclared work (hereafter the ‘Platform’) held a webinar on ‘COVID 19: combating fraud in short-term financial support schemes’.

The event brought together 31 participants from 20 countries, representing labour inspectorates and other enforcement authorities, as well as European level social partners, and representatives from Eurofound, the European Commission and the European Labour Authority (ELA).

Time-driven activity-based costing (TDABC) is a potential solution for profitability analysis, especially in industries with high overhead costs and a high number logistical or sales transactions, which would make the updating of a conventional ABC model costly. Despite a wide ranging TDABC literature, little is known how a company’s customer base influences the way profitability management systems are developed. Accordingly, this study draws on the typology provided by Lind and Strömsten (2006) and focuses on the use of TDABC for customer profitability analyses (CPA). Thus the purpose of this paper is to investigate how companies with different customer interfaces make use of time-driven activity-based costing in their customer profitability analyses. The paper is based on three interventionist case studies focusing on the use of modern costing in CPA. We build our investigation primarily on the interventionist method and participant observation. Our findings highlight the potentia...

Proper management of finances in private primary schools is very imperative to their operations. There are, however, serious financial challenges in these private schools in Kenya as characterized by unprecedented high fees charged on students. The objective of this study was to assess the role of financial control in the growth of private primary schools in Kenya. The study was guided by the Cash Management Theory that gives emphasis to reasonable ways to deal with organizational finance management and efficient utilization as well as the Endogenous Growth Theory which stipulates that, in the long-run growth rate depends on a stable business environment. The study employed both quantitative and qualitative study design, which targeted 7,418 private primary schools in Kenya. Accessible population constituted of 3,431 heads of schools in four regions of Kenya namely: Nairobi, Central Kenya, Northeastern, and the Coastal regions. A random sampling method was used to draw a sample of 3...

Lean Six Sigma Improve Phase Tollgate Templates are a guide to Lean Six Sigma Green Belt, Lean Six Sigma Black Belt, and Lean Six Sigma Master Black Belt Projects. Lean Six Sigma Practitioners use the DMAIC (Define, Measure, Analyze, Improve, and Control) Phases. The Lean Six Sigma Improve Phase Tollgate Templates include the most common tools used in the Improve Phase. There are Backup Slides that include the tools and templates of Optional or less often tools. There are guidelines in the notes section. These templates are used to document Lean Six Sigma Projects as they are executed. There are checklists and guides to ensure the Improve Phase is completed and approved before moving to the next process improvement phase. I wish you well on your projects. Steven Bonacorsi, Lean Six Sigma Master Black Belt.

The importance of the academic literature about luxury follows an exponential curve. Among the topics studied, the luxury consumption is central, but a few works are focused on the Y-Generation (young adults, up to 32 years old) and only from a local perspective (Sun 2011). With the democratization of luxury, all generations are targeted by marketers and there is an academic and a managerial interest to understand the Y-generation consumers’ motivations for using and purchasing luxury goods. It is the purpose of this exploratory research.

Building upon the recent literature on the empirical economics of management, we posit that different forms of management practices introduced by Universities to support academic entrepreneurship affect how well spin-offs get created, supported and evaluated and, eventually, account for academic spinoff performance. We draw on a longitudinal sample of 790 Italian University spin-offs founded by 42 different Italian Universities and observed over the period 2006-2014. Our results suggest that management practices contribute to explain the growth of academic spin-offs and that this effect varies across management practices (e.g. support operations management vs. target management) and spin-offs’ growth patterns (e.g. high-growth vs. low-growth spin-offs). Drawing on these results, the adoption of management practices by University managers should be carefully considered as they seem to serve different purposes. Their appropriateness can vary and, not surprisingly, some management prac...

Purpose – The main aim of this paper is to identify whether certain consumers behave irrationally when it comes to select banking products. This paper builds on one of the most significant banking products that is the credit card. Design/methodology/approach – This is an exploratory research paper. Therefore, only descriptive analysis on the differences between three credit card user groups such as the Islamic credit card users, conventional card users and users who decide to use both credit cards, conventional and Islamic, were presented. Findings – The demographic and psychographic factors for the three different groups differ. In addition, there are four factors that influence the credit card selection. The factors are insurance/takaful provided by the credit issuers, cost associated with the credit card, the reward points programme offered and the convenience factors. Furthermore, the study found that three of the factors except insurance/takaful are significantly different between three credit card groups. Research limitations/implications – This paper is limited to the context of Malaysia and the respondents are mostly from the same ethnic. Therefore, it could not be generalised in the context of other countries and further studies comparing different culture or ethnic could benefit and enrich the topic of study. Practical implications – The Islamic and conventional banks could focus on several factors influencing customers’ selection and could focus to improve certain lacking areas as perceived by the consumers. The ability to increase the perceptions of the consumers regarding their credit cards will enable their products to be chosen in the market. Originality/value – There was a significant amount of literature discussed in the Islamic banking selection factors. However, little attention being paid to the selection of a specific bank’s product. This study offers a study that looks into the selection of the credit card offered by the banks in respect to the irrational behaviours of the religious consumers in economic activities as compared to the conventional economists. This paper will contribute to the body of existing literature of banking selection.

https://journalistethics.com/
Free book available in PDF at this link

This book lifts the veil to identify the puppet masters behind the MK Ultra Mind Control shills that front the New World Disorder Dystopia. The usual suspects are named: Jeff Bezos, Mark Zuckerberg, Benjamin Netanyahu, Fake religious Patriarchs and a list of celebrities from Hollywood and other MK Ultra mind control realms.

ABSTRACT Lean Six Sigma Executive Overview (Case Study) Templates are a guide to Lean Six Sigma Green Belt, Lean Six Sigma Black Belt, and Lean Six Sigma Master Black Belt Projects. Lean Six Sigma Practitioners use the DMAIC (Define, Measure, Analyze, Improve, and Control) Phases. The Lean Six Sigma Executive Overview (Case Study) include the most common tools used in the DMAIC Phases. There are Backup Slides that include the tools and templates of Optional or less often tools. There are guidelines in the notes section. These templates are used to document Lean Six Sigma Projects as they are executed. I wish you well on your projects. Steven Bonacorsi, Lean Six Sigma Master Black Belt.

Abstract: This study's primary purpose was to determine the relationship between leadership and the dependent variable organizational learning readiness at three locations of a small-size business enterprise in the Mid-Western United States. Surveys were acquired within an exploratory correlational research design and the results indicated leadership explained a large degree of the variance in the dependent variable. The results offer HRD practitioners targets for deficiency interventions within the systems and structures of small-size ...

In the democratic digital environment, brand managers frequently deal with the unauthorized use of the brand by third parties. The phenomenon, known as brand hijacking, has been treated in different and sometimes conflicting ways in the academic and professional literature. The aim of this paper is to clarify the meaning of brand hijacking and to shed light on the various motivations and intentions underpinning the phenomenon.,A Delphi-based survey among both academic and professional experts was conducted to explore the key features of brand hijacking and expand existing theories.,The results of the Delphi survey enable the main brand hijacking actions to be mapped, based on two motivational axes (utilitarian–idealistic and destructive–constructive) and on the various intentions that guide the hijackers. The results help re-define the key elements of brand hijacking, through the lens of non-collaborative brand co-creation.,Managerial implications are presented in terms of the corpo...

To cite:
Wilkins, A. 2017. Rescaling the local: Multi-academy trusts, private monopoly and statecraft in England. Journal of Educational Administration and History, 49 (2), 171-185

For the past six years successive UK governments in England have introduced reforms intended to usher in less aggregated, top-down, bureaucratically overloaded models of service delivery as well as secure conditions for greater school autonomy.  Yet the ‘hollowing out’ of local government has not resulted in less bureaucracy on the ground or less regulation from above, nor has it diminished hierarchy as an organising principle of education governance.  In some cases, monopolies and monopolistic practices dominated by powerful bureaucracies and professional groups persist, albeit realised through the involvement of new actors and organisations from business and philanthropy.  In this paper I adopt a governmentality perspective to explore the political significance of large multi-academy trusts (MATs) – private sponsors contracted by central government to run publicly funded schools – to the generation of new scalar hierarchies and accountability infrastructures that assist in bringing the gaze of government to bear upon the actions of schools that are otherwise less visible under local government management.  On this account, it is argued, MATs are integral to statecraft and the invention and assemblage of particular apparatuses for intervening upon specific organisations, spaces and peoples.

Purpose The purpose of this paper is to provide a deeper insight into the organizational factors and personal motivations of intrapreneurs that may foster intrapreneurial behaviors of employees in a new technology-based firm (NTBF). Design/methodology/approach The paper takes a qualitative approach to explore organizational and individual antecedents of employees’ intrapreneurial behavior. A single case study was conducted on the basis of semi-structured interviews with the founders and top managers of the firm and with intrapreneurial employees. Findings Results show that intrapreneurial projects may arise in firms whose top managers support corporate entrepreneurship (CE) in a non-active manner. Intrapreneurial behaviors of employees can emerge despite the lack of time and limited resources available for undertaking projects. Moreover, work discretion and mutual confidence and the quality of the relationship between employees and top managers are the most valued factors for intrap...

The purpose of this study is to investigate the impact of remuneration on employee motivation. Today, business world is too much competitive. Therefore, all the business organization ensures best employees for getting competitive position. This study mainly focuses on Unilever because it is the biggest multinational corporation of Bangladesh. The researchers evaluate here how remuneration impact on employee’s motivation in the context of Unilever, Bangladesh. Hence, it also identified that which remuneration factor influences the employee’s desire level. This study also evaluates the relationship between remuneration and motivation. The qualitative research method is used for data collections and researchers used secondary sources of data for review in the systematic manner. The researcher also used the case study methods for understanding the unclear situation of Unilever.

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The UK fashion industry has changed in the last twenty-five years with the introduction and development of new technologies, increased consumer demands and changing consumer behaviour. These changes have disrupted many business models within the fashion supply chain for example in the areas of consumer expectations, retail formats, product assortment, speed to market and manufacturing (Barnes & Lea-Greenwood, 2006; Christopher, Lowson, & Peck, 2008; Doyle, Moore, & Morgan, 2006; Goworek, 2014; McCormick et al., 2014; Tyler, Heeley, & Bhamra, 2006).There is limited research in the field of Fashion Product Development (FPD) with relatively few theoretical models that support the process (d’Avolio, Bandinelli, & Rinaldi, 2015; Goworek, 2010; Le Pechoux, Little, & Istook, 2004; Silva & Rupasinghe, 2016). These however, are considered dated and do not consider the changes and challenges in contemporary UK High Street fashion sector. This research critically investigates product developme...

ASEAN Economic Community (AEC) 2015 can bring both positive and negative impact on MSMEs. To deal with any negative impacts, SMEs need for strategies to exist and continue growing. One such strategy is the cluster approach. This approach is done by grouping the core industries that are interconnected, both supporting industries (supporting industries), industries related (related industries), supporting services, economic infrastructure, research, training, education, information infrastructure, technology infrastructure, natural resources, and any related institutions. Cluster is also a way to set some economic development activities. Based on the result, Strategies to Increase Industry Competitiveness in Facing ASEAN Economic Community (AEC) is done by: 1. The use of core competencies in seeking to improve the competitiveness clusters. And 2. Creating their competitive advantage cluster based on RBV (Resources Based Value) approach. Key words: competitiveness, strategy, cluster in...

EXPLORATORY RESEARCH. Review foundations, principles, paradigms, definitions and concepts, related to the Nation ́s Competitiveness and Constraints Theory, expose the Reference Conceptual and Methodological Framework to improve, develop and evolve competitiveness, capacity and/or power to overcome environmental situations in the economy of a nation. PROBLEM: Competitiveness of the Nations, it is a complex, transversal and multidisciplinary issue, causes, consequences and effects are confused, indicators are wrongly intervened. The Reference Framework unifies criteria, definitions and concepts around competitiveness. Is the integrator key factor, to define the Methodological Framework based Constraints Theory, which defines the process to develop Nations Competitiveness. CONCLUSIONS: Review exposed Referential Conceptual and Methodological Framework related to the Nation’s Competitiveness and Constraints Theory. Concluded that Economy Competitiveness is the power and/or capacity to d...

The COVID-19 pandemic has affected the global economy in different ways. While some sectors such as aviation and tourism experienced a sharp decline in demand, others felt some growth. For example, the media and food retail industry are some of the sectors that have benefitted from the pandemic. They experienced a rise in demand for products and services as lockdowns and other measures to reduce the spread of the coronavirus forced people to remain at home and use online channels for entertainment and to order goods. Nevertheless, the COVID-19 pandemic has severely affected the globalization of consumption by lowering people's incomes and reducing the demand for goods and services. It indicates the need for governments to use a fiscal policy that involves changes to taxes and higher spending to boost people’s incomes and trigger growth through higher consumption. Thus, the economic challenges of the COVID-19 pandemic have caused a decline in the globalization of consumption but ...

This research is intended to provide empirical evidence of the influence of financial performance on the accountability of city government performance in Indonesia. The sample in this study is 1226 district / city governments in indonesia 2012-2014. The data is formed into a combined panel data between time series data and cross section data that is processed using multiple regression model. Financial factors are proxied by regional financial independence, activity ratios, ratios of development function, intergovernmental income, and fiscal capacity. The results of this study indicate the ratio of regional financial independence, health ratio, fiscal capacity positively affect the performance accountability of local governments in Indonesia. While the ratio of development activities and intergovernmental income does not apply to the performance accountability of local governments in Indonesia.

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