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Impact of Lean Accounting on Value of the Company at the Jordanian Industrial Companies 精益会计对约旦工业公司价值的影响
Pub Date : 2023-01-18 DOI: 10.32479/irmm.13681
M. Shehadeh, Suleiman Hussien Al-Beshtawi
The purpose of this study was to determine how lean accounting affected the value of the company in Jordanian industrial companies. The researchers used a descriptive-analytical approach to examine study data collected through a questionnaire and from the annual financial reports of the (52) Jordanian industrial companies listed on the Amman Stock Exchange during the period from 2017 to 2021. The study brought up a number of findings, the most important of which are: the availability of an impact of lean accounting tools in enhancing the company's value in Jordanian industrial public shareholding companies, with a high level of relative importance. The study provided a number of recommendations, the most important of which was that Jordanian industrial companies' management creates well-structured plans and implements effective strategies to support increasing the value of the company and achieving excellence and prosperity.
本研究的目的是确定精益会计如何影响约旦工业公司的公司价值。研究人员使用描述性分析方法检查了通过问卷和安曼证券交易所上市的(52)家约旦工业公司2017年至2021年的年度财务报告收集的研究数据。这项研究提出了一些发现,其中最重要的是:在约旦工业上市公司中,精益会计工具在提高公司价值方面的可用性,具有较高的相对重要性。该研究提出了一些建议,其中最重要的是约旦工业公司的管理层制定了结构良好的计划,并实施了有效的战略,以支持提高公司价值,实现卓越和繁荣。
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引用次数: 0
Prevalent User-centered Monetization Techniques in Social Media 社交媒体中流行的以用户为中心的盈利技术
Pub Date : 2023-01-18 DOI: 10.32479/irmm.14005
M. Bruce, Adebayo Felix Adekoya, S. Boateng, Peter Appiahene
This study provides a solid illustration of the degree to which social media sites are now incorporated into market research. Several studies have explored the impact of the continual connection between customers and companies on the social web platforms, with direct connotation for the enhancement of new products and trading. The effect of user and content market-production for participation on social web platform line communities on purchase expenditures is positive. There is a specific connection between increasing social media interaction and improved customer participation and loyalty. It has been discovered that blogs aid managers in the screening phase of product development and give power for negotiating better contract conditions. The aim of the paper was to review relevant literature on user-centered monetization techniques in social media. The study employed prisma analysis for this review. During the study, the main social media monetization techniques that were found were sponsorship, advertisement, public relations, affiliate, ambassadors and crowd funding.
这项研究有力地说明了社交媒体网站现在被纳入市场研究的程度。几项研究探讨了客户和公司之间在社交网络平台上的持续联系的影响,这对新产品和交易的增强具有直接意义。参与社交网络平台线社区的用户和内容市场生产对购买支出的影响是积极的。增加社交媒体互动与提高客户参与度和忠诚度之间存在着特定的联系。人们发现,博客在产品开发的筛选阶段帮助经理,并为谈判更好的合同条件提供权力。本文的目的是回顾有关社交媒体中以用户为中心的货币化技术的相关文献。本研究采用棱镜分析法进行综述。在研究过程中,发现的主要社交媒体货币化技术是赞助、广告、公共关系、附属公司、大使和众筹。
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引用次数: 0
Millennial Street Food Consumption: An Integrated Theory of Reasoned Action Approach 千禧一代街头食品消费:理性行动方法的整合理论
Pub Date : 2023-01-18 DOI: 10.32479/irmm.13419
R. Tobias-Mamina, E. Maziriri
Street food vending is still prevalent in developing countries despite the enormous stride recorded in the areas of food processing. This study investigates the practicality of the extended theory of reasoned action for street-food patronage decisions. The framework is premised on six critical constructs- attitudes, subjective norm, past behaviour, Food safety concerns, patronage intention and actual patronage. Data were collected from 550 consumers in Gauteng to validate the integrated conceptual framework. Structural equation modelling (SEM) technique is used to analyse data relating to the hypothesised relationships in the model. The results indicated that subjective norms and food safety concerns positively and significantly influence patronage intention. Attitude towards street food and past behaviour negatively and insignificantly influenced patronage intention. Lastly, patronage intention had a positive and a significant influence on actual patronage. Drawing from the study’s findings, managerial implications are discussed, and limitations and future research directions are suggested. By and large, this study immensely contributes new knowledge to the existing body of consumer behaviour literature in Africa - a context that is often most neglected by some researchers in developing countries.
尽管在食品加工领域取得了巨大进展,但在发展中国家,街头食品贩卖仍然很普遍。本研究探讨了理性行为扩展理论在街头小吃赞助决策中的实用性。该框架以六个关键结构为前提-态度,主观规范,过去的行为,食品安全问题,赞助意图和实际赞助。从豪登省的550名消费者那里收集了数据,以验证综合概念框架。结构方程建模(SEM)技术用于分析与模型中假设关系相关的数据。结果表明,主观规范和食品安全关注正向显著影响惠顾意愿。对街头小吃的态度和过去的行为负向且不显著地影响惠顾意愿。最后,惠顾意愿对实际惠顾有显著的正向影响。根据研究结果,讨论了管理意义,并提出了局限性和未来的研究方向。总的来说,这项研究极大地为非洲现有的消费者行为文献提供了新的知识——这一背景往往最被发展中国家的一些研究人员所忽视。
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引用次数: 1
Impact of Consumer Empowerment on Satisfaction in an Online Brand Community: Mediating role of the Online Experience Toward the Brand 消费者授权对在线品牌社区满意度的影响:在线品牌体验的中介作用
Pub Date : 2022-11-28 DOI: 10.32479/irmm.13776
Habiba Ben Ameur, Kaouther Saied Ben Rached
In a connected world, the consumer has become an actor, informed and has access to all types of information. He can express his opinions, his experiences and seeks to acquire more control and power, which gives him meaning in his consumption (Moussafir and Qmichchou, 2021). According to Pruche (2014), consumer empowerment is associated more particularly with the development of e-commerce, which not only allows access to information but also facilitates the comparison of offers and makes the consumer more autonomous in its decision-making process. Through this academic work, we sought to know the relationship between consumer empowerment and satisfaction while specifying the role of the online experience towards the brand. The results of a survey carried out among 300 Tunisian Internet users subscribed to the online brand community "Mabrouk" reveal that the relationship between empowerment-satisfaction and online empowerment-experience towards the brand is significant, while the relationship between online experience and satisfaction is not significant.
在一个互联的世界里,消费者已经成为一个行动者,知情并可以访问所有类型的信息。他可以表达自己的观点、经历,并寻求获得更多的控制和权力,这赋予了他消费的意义(Moussair和Qmichchou,2021)。Pruche(2014)认为,消费者赋权与电子商务的发展尤其相关,电子商务不仅允许获取信息,还促进了报价的比较,并使消费者在决策过程中更加自主。通过这项学术工作,我们试图了解消费者赋权和满意度之间的关系,同时明确在线体验对品牌的作用。对300名注册在线品牌社区“Mabrouk”的突尼斯互联网用户进行的一项调查结果显示,授权满意度与对品牌的在线授权体验之间的关系显著,而在线体验与满意度之间的关系不显著。
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引用次数: 0
Analysis of Factors Affecting Product Sales with an Outlook toward Sale Forecasting in Cosmetic Industry using Statistical Methods 化妆品行业产品销售影响因素分析及销售预测展望
Pub Date : 2022-11-28 DOI: 10.32479/irmm.13337
M. Khajehzadeh, Farhad Pazhuheian, Farima Seifi, R. Noorossana, A. Asli, N. Saeedi
There are several factors associated with the sale of cosmetic products which contribute to gaining market share for related companies in this industry. Furthermore, sales forecasting is indispensable in all levels of a company’s supply chain including production, distribution and logistics, marketing, and sale. This article mainly focuses on the analysis of characteristics affecting sales and sales forecasting in the cosmetics industry in which it will be helpful in determining sales strategies of cosmetics companies. Therefore, as a case study in this study, the main factors affecting the sale of cosmetic products were determined and categorized; accordingly. Three products including moisturizing cream, perfume, and sunscreen were examined using a statistical method. The effect of factors on product sales was predicted using the spline smooth prediction method and based on the predicted values, using the non-parametric Friedman test and Mean Rank, the effective factors were ranked in each of the three products. Moreover, the company’s sales volume in each of the three products was forecasted by using ARIMA models. The results demonstrated that factors such as “price” and “product” elements are the main drivers influencing the sales of moisturizing creams and “promotion” and “Inflation rate” factors play the most effective role in the sales of the perfume. Also, the compound aggregated growth rate (CAGR) for moisturizers, perfumes, and sunscreens over a five-year period in the study company are 30%, 29%, and 45%, respectively. It is very clear that to achieve ideal sales, paying attention to these influential factors and forecasting product sales lead to predicting material procurement of manufactures, distribution channels, and sales which finally provides business with customer satisfaction.
化妆品的销售有几个因素有助于获得该行业相关公司的市场份额。此外,销售预测在公司供应链的各个层面都是不可或缺的,包括生产、分销和物流、营销和销售。本文主要分析影响化妆品行业销售的特征,并对化妆品行业的销售预测进行分析,这将有助于确定化妆品公司的销售策略。因此,作为本研究的案例研究,确定并分类了影响化妆品销售的主要因素;照着采用统计学方法对保湿霜、香水和防晒霜三种产品进行了检验。使用样条平滑预测方法预测因素对产品销售的影响,并基于预测值,使用非参数Friedman检验和平均秩,对三种产品中的有效因素进行排名。此外,使用ARIMA模型预测了该公司三种产品中每种产品的销量。结果表明,“价格”和“产品”因素是影响保湿霜销售的主要因素,“促销”和“通货膨胀率”因素对香水销售的影响最为显著。此外,研究公司的保湿霜、香水和防晒霜在五年内的复合增长率(CAGR)分别为30%、29%和45%。很明显,要实现理想的销售,关注这些影响因素并预测产品销售,就会预测制造商的材料采购、分销渠道和销售,最终为企业提供客户满意度。
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引用次数: 0
A Consumer’s Perspective of the Clover Tropika Brand: Building Brand Extensions by Leveraging the Parent Brand’s Reputation 三叶草Tropika品牌的消费者视角:利用母品牌的声誉建立品牌延伸
Pub Date : 2022-11-23 DOI: 10.32479/irmm.13441
Phethokuhle Madlala, A. Chivandi, E. Maziriri
The primary objective of the study was to investigate how brand extensions can leverage on the parent brand image in order to achieve a positive brand extension perception. This was investigated in accordance with specific brand building constructs. The study focused on a consumers’ perspective of the Clover Tropika brand within emerging economic areas. The research was based on a quantitative approach which adopted convenience sampling at Mall intercepts. A total sample of 238 consumers responded to a self-administered questionnaire at Southgate and Maponya Mall which are located in the south west of Johannesburg. All respondents were above the age of 18 and consented to participate in the research by willingly placing their completed questionnaires in the box provided on the day. The data techniques used included Structural Equation Modelling (SEM) which had a core focus on Confirmatory Factor Analysis (CFA) which assisted in confirming the relationships proposed in the conceptual model. SEM also focused on path modelling to determine the causal relations. Nine out of the ten hypotheses proposed had a significant level of p<0.001 proving support for the proposed hypotheses. The research found that there is a significant relationship between brand awareness and brand attitudes, as this hypothesis had the highest path coefficient score. After the research was conducted. It was noted that high recall and recognition of the parent brand, accompanied by favorable attitudes, are key factors in leveraging on the parent brand image to build brand extensions. Moreover, brand extensions need to have high perceived fit in order to leverage extensively on the parent brand image.
本研究的主要目的是调查品牌延伸如何利用母品牌形象来实现积极的品牌延伸感知。这是根据具体的品牌建设结构进行调查的。这项研究的重点是新兴经济领域消费者对三叶草Tropica品牌的看法。这项研究基于一种定量方法,该方法在购物中心拦截点采用了方便抽样。共有238名消费者在位于约翰内斯堡西南部的Southgate和Maponya购物中心接受了一份自行问卷调查。所有受访者年龄均在18岁以上,并自愿将完成的问卷放入当天提供的盒子中,同意参与研究。所使用的数据技术包括结构方程建模(SEM),其核心重点是验证性因素分析(CFA),该分析有助于确认概念模型中提出的关系。SEM还专注于路径建模,以确定因果关系。所提出的十个假设中有九个具有显著的p<0.001水平,证明了对所提出假设的支持。研究发现,品牌意识与品牌态度之间存在显著关系,因为这一假设的通径系数得分最高。研究完成后。值得注意的是,对母品牌的高度召回和认可,以及良好的态度,是利用母品牌形象建立品牌延伸的关键因素。此外,品牌延伸需要具有高度的感知契合度,以便广泛利用母品牌形象。
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引用次数: 0
The Impact of Purpose as a Principal Leadership Skill on the Performance of Select Township Schools in South Africa 目的作为校长领导技能对南非部分乡镇学校绩效的影响
Pub Date : 2022-11-23 DOI: 10.32479/irmm.13794
P. Marais, K. Govender
This study aimed to investigate the impact of “purpose” as a principal leadership skill on the performance of two township schools using a quantitative research design and collecting data from the school principals, teachers and matric learners, using the 28-scale Servant Leadership Test as well as Gallup’s Q12 Employee Engagement survey. The questionnaires addressed the key objectives, namely, the extent to which the principals of the participating schools exhibited servant leadership and their understanding of “purpose” as one word in leadership and how teachers and learners perceived the impact of a “one-word” purpose-driven leader on the performance of the selected schools. Although no relationship could be demonstrated between ‘’purpose’’ and the performance of the two township schools, it became evident that a significant increase in Servant Leadership leads to a significant increase in engagement and performance, as measured by the matric pass rate. It is recommended that workshops be facilitated with principals and teachers in order to entrench ‘’purpose’’ deeper throughout the schools. In addition, Servant Leadership training has to conduced to increase the leadership ability of the school principals. Future research in the area of ‘’purpose as one word’’, as well as Servant Leadership as a principal skillset within the South Africa’s public school’s leadership is recommended.
本研究旨在通过定量研究设计,并收集校长、教师和预科生的数据,使用28量表的公务员领导力测试和盖洛普的Q12员工敬业度调查,调查“目的”作为主要领导技能对两所乡镇学校绩效的影响。问卷涉及关键目标,即参与学校的校长在多大程度上表现出仆人式的领导力,他们对“目标”作为领导力中的一个词的理解,以及教师和学习者如何看待“一个词”目标驱动的领导者对所选学校表现的影响。尽管“目的”与两所乡镇学校的表现之间没有关系,但很明显,公务员领导能力的显著提高会导致参与度和表现的显著提高,这是通过入学考试通过率来衡量的。建议与校长和教师一起举办研讨会,以便在整个学校更深入地巩固“目的”。此外,公务员领导能力的培养也有助于提高校长的领导能力。建议未来在“目的是一个词”领域进行研究,并将仆人领导作为南非公立学校领导层的主要技能。
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引用次数: 0
Challenges Facing Women Cooperatives in Accessing Markets for Agricultural Products: A Systematic Literature Review 妇女合作社在进入农产品市场方面面临的挑战:系统文献综述
Pub Date : 2022-11-23 DOI: 10.32479/irmm.13420
Steven Kayambazinthu Msosa
Co-operatives enable women who would have been isolated and working alone to band together and produce economies of scale whilst also increasing their negotiating power in the market. However, despite the quest to access the markets as a unit, women cooperatives face several challenges that hinder their progress. This study sought to analyse the challenges facing women cooperatives in accessing markets for agricultural products. A systematic literature review was conducted using several academic databases. Thus, a plethora of studies on women cooperatives published between 2011 and 2022 were reviewed.  The findings of this study show that women cooperatives’ access to markets is hampered by a lack of information about markets, transportation problems, structural and cultural constraints, and a lack of skills. This study is expected to contribute to the extant literature on women cooperatives and could assist scholars, policy-makers and practitioners to understand the dynamics of the challenges affecting women cooperatives. Such an understanding could help in reviewing and re-designing policies aimed at opening up markets for women cooperatives.
合作社使原本孤立和独自工作的妇女能够团结起来,产生规模经济,同时也增加了她们在市场上的谈判能力。然而,尽管妇女合作社寻求作为一个整体进入市场,但仍面临着阻碍其进步的若干挑战。这项研究试图分析妇女合作社在进入农产品市场方面面临的挑战。使用几个学术数据库进行了系统的文献综述。因此,对2011年至2022年期间发表的大量关于妇女合作社的研究进行了审查。这项研究的结果表明,由于缺乏市场信息、运输问题、结构和文化限制以及缺乏技能,妇女合作社进入市场受到阻碍。预计这项研究将对现有关于妇女合作社的文献作出贡献,并有助于学者、决策者和从业人员了解影响妇女合作社的各种挑战的动态。这种理解有助于审查和重新设计旨在为妇女合作社开放市场的政策。
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引用次数: 0
Detecting Chasms and Cracks Using Innovator Scores and Agent Interactions 使用创新者得分和代理交互来检测裂缝和裂缝
Pub Date : 2022-11-23 DOI: 10.32479/irmm.13605
Ryo Iwata, Kaoru Kuramoto, S. Kumagai
In chasm theory, it is found from field data that many new products have an initial sales peak followed by a decline. In some cases, this decline lasts for a long period of time, which is named a chasm or crack. In this study, we model the phenomenon using innovator scores and agent-based modelling to understand the factors that cause it. We then conduct a sensitivity analysis of the exogenous variables that determine the behavior of the model. Specifically, we use innovator scores to classify users into innovator theory groups, and build an agent-based model. This study evaluates how cluster connectivity, which represents the word-of-mouth effect between each group, and product recognition range, which represents the advertising effect, affect the chasm or crack phenomenon and new product diffusion. Four scenarios are analyzed with different cluster connectivity and product recognition ranges. Additionally, for each scenario, we perform simulations that consider the interactions between agents and add considerations for new product diffusion measures. Evaluating this model using the behavioral and questionnaire data collected from users of an Online-to-Offline site, it is found that the parameters related to communication in the clusters are factors that cause the occurrence of chasms and cracks.
在鸿沟理论中,从现场数据中发现,许多新产品都有一个最初的销售高峰,然后下降。在某些情况下,这种下降持续很长一段时间,这被称为裂缝或裂缝。在本研究中,我们使用创新者得分和基于主体的模型来模拟这一现象,以了解导致这一现象的因素。然后,我们对决定模型行为的外生变量进行敏感性分析。具体而言,我们使用创新者得分将用户划分为创新者理论组,并构建基于agent的模型。本研究评估了代表各群体之间口碑效应的集群连通性和代表广告效应的产品识别范围对鸿沟或裂缝现象和新产品扩散的影响。分析了具有不同集群连通性和产品识别范围的四种场景。此外,对于每个场景,我们执行了考虑代理之间相互作用的模拟,并添加了对新产品扩散措施的考虑。利用在线到离线网站用户的行为和问卷数据对该模型进行评估,发现集群中与通信相关的参数是导致裂缝和裂缝发生的因素。
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引用次数: 0
Exploring the Relationship between Organizational Culture, Organizational Commitment and Performance in Commercial Banks in Two African Countries 非洲两国商业银行组织文化、组织承诺与绩效关系研究
Pub Date : 2022-11-23 DOI: 10.32479/irmm.13795
S. Naidoo, K. Govender
Although the relationship between organizational culture, organizational commitment and organizational performance has been thoroughly researched in most developed countries, not much research has been conducted in developing countries, especially in Africa. Thus, being sparked by the erratic performance, an on-line survey was conducted among to reflect the above relationships. With respect to organizational employees from a commercial bank in two African countries, to test 12 (twelve) hypotheses which were postulated commitment, the study focused on the three antecedents, namely, normative, affective and continuance commitment, rather than the composite concept. Upon analysis of the data from a non-probability sample of 265 respondents using structural equation modelling, it was ascertained that there is no relationship between the three antecedents of organizational commitment and the performance of employees in both the combined, as well as in the individual bank samples. However, although no relationship existed between organizational culture and employee performance, a strong positive relationship was ascertained between organizational culture and organizational performance. Considering that the findings do not necessarily concur with much of what has been reported in the literature, the implications of the findings on the performance of the sampled banks as well as for future research, are discussed.
虽然组织文化、组织承诺和组织绩效之间的关系在大多数发达国家已经得到了深入的研究,但在发展中国家,特别是在非洲,研究并不多。因此,受到不稳定表现的启发,我们在其中进行了一项在线调查,以反映上述关系。针对两个非洲国家某商业银行的组织员工,为了检验12个假设的假设承诺,本研究侧重于三个前因,即规范性承诺、情感性承诺和延续性承诺,而不是复合概念。在使用结构方程模型对265名受访者的非概率样本数据进行分析后,可以确定组织承诺的三个前因与员工绩效之间没有关系,无论是在组合中还是在单个银行样本中。然而,虽然组织文化与员工绩效之间不存在关系,但组织文化与组织绩效之间存在很强的正相关关系。考虑到这些发现不一定与文献中报道的大部分内容一致,本文讨论了这些发现对样本银行的表现以及对未来研究的影响。
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引用次数: 0
期刊
International Review of Management and Marketing
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