查看更多>>摘要：The purpose of the article is to present primary conditions in the process of project management in organisations. Ontology, terminology, axiology and epistemology were taken into account in particular. Many elements of the projects which generate improvement of the efficiency of the organisation in the context of a systemic approach, such as common values, organisation goals and change management were also listed. Furthermore, project's preparation is presented in the paper. Rating in the area of challenges, barriers and trends in project management were highlighted on the basis of answers provided by project managers. Taking into account the results of empirical research, it was assumed that the arithmetic mean of ratings indicates the importance of challenges, barriers and trends for project management in organisations. This article develops previous researches on existing theories of project management and change processes. As a result, it has become reasonable to assume the hypothesis that the project implementation time is determined by the rating of challenges, barriers and trends in project management; higher ratings of challenges and trends and lower rating of barriers lead to shorter project implementation times.
查看更多>>摘要：The Covid-19 pandemic broke out unexpectedly, and it is difficult to anticipate its future effects. As a result of the lockdowns, many enterprises were forced to curtail their business as early as in the first months of the pandemic. In view of such unprecedented phenomena, a question arises about possible effects of the pandemic on the financial standing of enterprises. The authors of this paper aimed to assess the immediate effects of the Covid-19 pandemic on the financial security of small enterprises in Poland, since the financial security is seen as an important factor influencing organizational resilience. This article applies the desk research and comparative analysis methods, which were conduct based on statistic office data. The studied enterprises were analysed in terms of changes in their liquidity ratios, sales profitability ratios as well as their revenue and profit levels - the results have shown a considerable diversity across sectors. Based on the assessment of changes in the indicators, the analysed sectors were categorised as: resistant sectors, hardly affected sectors, moderately affected sectors, severely affected sectors. The analysis of the selected indicators of financial security has shown that the financial result as well profitability levels were the indicators that deteriorated in the greatest number of sectors. Surprisingly, financial liquidity remained the most stable indicator. The research results can be helpful in proper channelling aid to enterprises to recover from crisis, since in first month of the pandemic most of financial support was not diversified.
PETRUS PELENG RORENGMIRA BANDHASOCHRISTINA JEANE TANDIRERUNG
5页
查看更多>>摘要：This research is motivated because the role of human resources is very important in supporting public services. This study aims to examine the effect of human resource competence and the use of information technology on the quality of the financial reports of the Makassar City government. This research is also a quantitative approach, using primary data through interviews and questionnaires. Respondents in this study were part of the financial manager of the 26 regional work units (SKPD) of Makassar City. The variables in this study are the capacity of human resources and the use of information technology as for independent variables, and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results show that the competence of human resources has a positive effect on the quality of local government financial reports. Indicates of the higher the competence of human resources in regional work unit to use of information technology has a positive effect on the quality of local government financial reports, the higher the level of use of information technology, the better it will be in producing quality local government financial reports that apply in City of Makassar. Besides of that, the leader in management should support the implementation of the local financial accounting system and internal control to order the improving of quality of local government financial report to be more optimal.
查看更多>>摘要：The relationship between innovation and international competitiveness is the subject of many research studies. The aim of the paper is to examine the association between the introduction of product innovation individually and in pairs with process and marketing innovation and the exporting of enterprises from 13 European Union countries, mainly from Central and Eastern Europe. The study used anonymized micro data from the Community Innovation Survey (CIS) for 2012-2014. Based on the sample of 98 809 enterprises, 14 models were built using path analysis with the Bonferroni correction, one for the whole sample and 13 for each of the country studied. The analysis indicates positive link between the introduction of product innovation on sales activity on foreign markets of the enterprises of the surveyed countries (measured by exporting), but only for Germany and Spain. Surprisingly, adding process or marketing innovation to product innovation in most of the cases has an adverse effect on exporting.
查看更多>>摘要：The article deals with the importance of ESOPs (employee stock option plan) for the motivation of key employees of companies producing and publishing computer games. The conducted literature review led to the identification of a motivation model that explains how ESOPs can affect the motivation of employees in this industry. An analysis of the available studies on the importance of ESOPs for employee motivation revealed the existence of at least one key success factor of ESOPs-psychological ownership. The empirical study includes an ESOP analysis of five computer game companies listed on the Warsaw Stock Exchange in terms of changes in the dynamics of employee productivity caused by an ESOP. One of the most important discoveries is the relationship between productivity and the structure of the ESOP, in particular the percentage of company shares that were offered to its participants.
查看更多>>摘要：The national economy of Indonesia is prepared based on economic democracy with the principles of togetherness, justice, sustainability, environmental insight, independence, and maintaining a balance between progress and national economic unity. One of the indicators is the availabitity of legal standing of business competition. This article aims to reveal the type of legal approach used by the Regional Representative Commission or Komisi Pengawas Persaingan Usaha (KKPU) of Makassar City towards law enforcement in business competition in Makassar, South Sulawesi. The research method used in this research is field research, which reveals the facts that occur in the field. The results of the research found that the decision of the KPPU Regional Representative Office of Makassar City which was the object of research indicated that in enforcing business competition law, it used a legal positivism approach as indicated by three indicators: First, KPPU decided cases solely based its decisions on legal norms in law; Second, KPPU uses syllogistic analysis in making decisions; Third, KPPU does not consider non-legal factors in making decisions.
查看更多>>摘要：Current labour market is influenced by uncertainty posed by challenges of occurring trends. Those trends are on the one hand shaped by demographic changes influencing labour supply and on the other hand transformations provided by 4th industrial revolution. Emerging innovative technological development, in addition to demographics and rising inequality, brings widespread automation and irreversible shifts in the structure of jobs giving rise to new opportunities but also creating new areas of uncertainty. The unpredictability of the labour market sets new tasks for the institutions supporting better adjustment of labour supply to demand needs. Crucial institution realizing those tasks are career counsellors who provide their service for different groups of clients. Effective career guidance is determined by comprehensive competences of counsellors. It should be noted that with regard to competences in the context of Industry 4.0, most of the research to date has focused on the analysis of employees' competences rather than on the competences of career counsellors. The development of the future labour market is subject to a hitherto unknown transformation. These premises, as well as the originality and validity of the research, both in the national and European dimension, prompted the authors to conduct innovative qualitative study. The aim of the article is to identify future competences of career counsellors in line with the ongoing trends on the labour market.
查看更多>>摘要：Fish farming play important role in providing food and income in many EU countries, either as a standalone activity or in association with crop agriculture and livestock rearing. Fish farming is widespread in Greece and differs only with respect to species, production systems and volumes. Moreover, the Greek economic crisis has heavily affected the fish farming sector and challenges the competitiveness of farms. The objective of the current paper is the examination of the profitability and efficiency of the Greek fish farming industry during the most crucial years of Greek economic crisis by measuring firm's performance using a panel data set of companies. The research is based on financial data of sixty-eight aquaculture firms for the period 2010-2015. The empirical results indicate that firms share of total sales has a positive impact on profitability, while an alternative proxy, the total assets is negatively linked to efficiency. Firm's profitability is positively affected by liquidity, working capital management, productivity and industry's growth and negatively by financial and operating leverage. Firms Efficiency is determined positively by profitability and ability to repay its debt obligations and negatively by capital intensity, operating leverage and size.
GULALIYEV G. MAYISGULIYEVA T. SHAFAHAJIYEVA A. LEYLAMURADOVA R. HIJRAN...
11页
查看更多>>摘要：In this paper, there was investigated tourism demand and supply functions in the case of Azerbaijan. The authors have applied the 2SLS method to identify these functions. The authors came to the conclusion that the demand function of tourist trips to Azerbaijan varies depending on the level of income of tourists' origin countries and the price level in Azerbaijan. Unfortunately, the COVID-19 pandemic impacts not only the restriction policy of origin countries, as well as income in these countries. By decreasing the income levels of the population in these countries will be decreased the number of tourists to Azerbaijan.
查看更多>>摘要：The spread of the COVID-19 pandemic has caused an interruption to everyday life and the economy. In many countries, as in Croatia, tourism revenues account for one-fifth of the GDP, so any reduction in tourism revenues significantly impacts the economy. In Croatia, the peak season, July and August in 2020, was 54 percent and in 2021 was 84 percent of 2019 arrivals due to a better epidemiological situation. Based on the result of listed companies in the touristic sector on the Zagreb Stock Exchange in 2020, a multiple regression analysis defined a common indicator for detecting business results. The model of the common indicator is based on the ROE indicator, the ratio of business revenue and total assets and financial strength. The entire economy, especially the hotel industry, cannot survive the COVID-19 crisis without government support measures.
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