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On some confirmations in genomic entrepreneurship 关于基因组创业的一些证实
Pub Date : 2024-05-18 DOI: 10.24052/bmr/v15nu01/art-16
Jo Ann Rolle, J. Satpathy
Entrepreneurship is an intricate phenotype. Are entrepreneurs born or made or developed or adopted? What makes an entrepreneur think outside the box and pursuing avant-garde paths to attain entrepreneurial goals? Alvin Toffler mentioned of various ‘Waves’ viz. Agrarian, Industrial and so on. Economics and Business Management, today, is experiencing inestimable waves viz. Heterodox Wave, Genetic Wave, Molecular Wave, Cellular Wave, Hereditary Wave, [‘Infoplosion’ or ‘Info-Tectonics’ Wave, Capability Approach Wave, Institutional Wave, Behavioral / Experimental Wave [Cognitive and Emotional dimensions / Develops and uses experiments typically with human subjects], Evolutionary Wave, Cognitive Wave, Information Wave , Artificial [Synthetic and / or Fabricated] Intelligence Wave and Neuro Wave, to list a few, from a rational perspective. Of central interest in this paper is Managerial Business - Economics Wave. It deals with, with complex, deep-rooted problems, gears and technique to dissect market demand, assess expenses, establish pricing strategies, assess risks, and appreciate competitive dynamics. Is entrepreneurship a genetic trait? Of recent origin is emergence of incorporating genetic and biological markers into entrepreneurship. Issue that confronts is; is there a need to sync molecular genetics and entrepreneurial business data to genomic entrepreneurship; under umbrella of ‘Genoeconomics’? Does this mean that entrepreneurship is in genes? Do genes determine entrepreneurial success? Can genetics or molecular genetics and entrepreneurial data predict response to multifarious behavioral intercession? Can genetics calculate retort to intricate behavioral interference? Are genetic markers of interest for entrepreneurship research? What challenges occur when analyzing genetically informative facts? How, if at all, should entrepreneurs use and combine molecular genetics and business data? What challenges arise when analyzing genetically informative data? The moot issue is; can entrepreneurship be genetic? Can an entrepreneur be ‘genetically-inclined’? One debatable question is; why do entrepreneurial parents have entrepreneurial children? What kinds of opportunities will genetic mapping of entrepreneur offer business entities? Do the big Five Personality Traits [Openness, Conscientiousness, Extraversion, Agree-Ableness and Neuroticism] play a role? Do genetic factors influence tendency to acquire skills and develop attributes relevant to entrepreneurship? Is it crucial to emphasize that a genetic predisposition to entrepreneurship should definitely, unequivocally, not be confounded with genetic determinism? This paper aims to seek a conceptualistic conformation to the above issues
企业家精神是一种复杂的表型。企业家是天生的还是后天培养的?是什么让企业家打破常规思维,追求前卫道路,以实现创业目标?阿尔文-托夫勒(Alvin Toffler)提到了各种 "浪潮",即农业浪潮、工业浪潮等。今天,经济学和企业管理学正经历着不可估量的浪潮,即:异端浪潮、基因浪潮、创新浪潮。从理性的角度来看,这些浪潮包括:异端浪潮、遗传浪潮、分子浪潮、细胞浪潮、遗传浪潮、['信息爆炸'或'信息构造'浪潮、能力方法浪潮、制度浪潮、行为/实验浪潮[认知和情感维度/开发和使用通常以人为对象的实验]、进化浪潮、认知浪潮、信息浪潮、人工[合成和/或制造]智能浪潮和神经浪潮。本文重点关注的是管理商业-经济浪潮。它涉及复杂、深层次的问题、工具和技术,以剖析市场需求、评估支出、制定定价策略、评估风险和了解竞争态势。企业家精神是一种遗传特质吗?最近出现了将遗传和生物标记纳入创业精神的说法。面临的问题是:是否有必要在 "基因经济学 "的框架下,将分子遗传学和创业商业数据同步到基因组创业中?这是否意味着创业是由基因决定的?基因决定创业成功吗?遗传学或分子遗传学和创业数据能否预测对各种行为干预的反应?遗传学能否计算对复杂行为干预的反应?遗传标记对创业研究有意义吗?分析遗传信息时会遇到哪些挑战?创业者应该如何使用和结合分子遗传学与商业数据?分析遗传信息数据时会遇到哪些挑战?一个悬而未决的问题是:企业家精神可以遗传吗?企业家会是 "遗传倾向 "的吗?一个值得商榷的问题是:为什么创业的父母会有创业的子女?创业者的基因图谱会给商业实体带来什么样的机遇?五大性格特征 [开放性、自觉性、外向性、认同感和神经质] 是否起作用?遗传因素是否会影响获得技能和发展与创业相关的特质的倾向?必须强调的是,创业的遗传倾向绝对不能与遗传决定论混为一谈,这一点至关重要吗?本文旨在寻求对上述问题的概念性顺应
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引用次数: 0
Freight logistics in Africa: information and technology as beacons 非洲的货运物流:信息和技术是灯塔
Pub Date : 2024-05-18 DOI: 10.24052/bmr/v15nu01/art-11
Joash Mageto, Rose Luke
Movement of freight globally is complex due to the vast distances between countries, the in-transit perils, high costs, and challenges in meeting customer delivery timelines. Freight logistics within Africa is even more complex given the limited logistics infrastructure, varied regulations between countries, poor security and the high cost of transport. The purpose of this paper is to explore the status of academic literature on freight logistics in Africa and examine the potential of advanced information technologies in enhancing the logistics sector. The paper utilised the scoping literature review technique to select relevant documents. The freight logistics sector in Africa can be termed as struggling, it is among the least efficient globally. The lack of valid data on the various logistics components makes it difficult for stakeholders to plan for efficiency and effectiveness. The need for country specific technologies to address its unique challenges is emphasized. The smooth flow of goods across countries can only be achieved through collaboration among countries and investments in logistics infrastructure as well as technology. The study underscores the need for data-driven decision-making, context-specific technologies, and collaboration to improve Africa's freight logistics. The current study has explored the freight logistics literature focusing on Africa, not only to unearth the challenges, but also propose likely solutions. While the current study is limited to published literature, further research should empirically explore impactful technologies, compare countries' situations, and involve policymakers for comprehensive solutions.
由于国与国之间距离遥远、运输途中危险重重、成本高昂,以及在满足客户交货时限方面存在挑战,全球货物运输十分复杂。由于物流基础设施有限、各国法规不一、安全状况不佳以及运输成本高昂,非洲内部的货运物流更为复杂。本文旨在探讨有关非洲货运物流的学术文献现状,并研究先进信息技术在提升物流业方面的潜力。本文采用了文献范围审查技术来选择相关文献。非洲的货运物流业可谓举步维艰,是全球效率最低的行业之一。由于缺乏有关各种物流组成部分的有效数据,利益相关者很难对效率和效益进行规划。强调需要针对具体国家的技术来应对其独特的挑战。只有通过各国之间的合作以及对物流基础设施和技术的投资,才能实现货物在各国之间的顺畅流动。本研究强调,需要数据驱动决策、针对具体情况的技术和协作,以改善非洲的货运物流。本研究探讨了以非洲为重点的货运物流文献,不仅发现了挑战,还提出了可能的解决方案。虽然目前的研究仅限于已发表的文献,但进一步的研究应从经验上探索有影响力的技术,比较各国的情况,并让政策制定者参与进来,以寻求全面的解决方案。
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引用次数: 0
The mediating role of risk tolerance in the relationship between behavioural factors of small investors and investment decisions in the saudi stock market 风险承受能力在小投资者行为因素与沙特股票市场投资决策之间关系中的中介作用
Pub Date : 2024-05-18 DOI: 10.24052/bmr/v15nu01/art-05
Hoda Ahmed Ibraheem Abdelnabi, Mostafa Salah Mohamed Elmokadem
The aim of this study was to examine the mediating role of risk tolerance in the relationship between behavioural factors of small investors and investment decisions in the Saudi stock market. A random sample of small investors in the Saudi stock market was selected, with a sample size of 384 investors. Descriptive statistical methods such as mean, standard deviation, and frequencies were used to describe the study variables, and the mediation regression analysis was employed to test the study hypotheses. The main findings of the study revealed that individual investors' risk tolerance acts as a partial mediator in the relationship between behavioural factors and investment decision-making in the stock market. There is a significant relationship between the behavioural factors of small investors and their ability to make investment decisions in the Saudi stock market. Additionally, there is a significant relationship between risk tolerance of small investors and their investment decisions in the Saudi stock market. Based on the study findings, several recommendations were proposed, including the consideration of behavioural factors and risk tolerance of small investors by brokers and financial advisors in the Saudi stock market when providing advice and guidance on financial investments. They should also provide information based on accurate securities analysis to facilitate sound investment decisions in the Saudi stock market.
本研究旨在探讨风险承受能力在沙特股票市场小投资者行为因素与投资决策之间关系中的中介作用。研究随机抽取了沙特股票市场的小型投资者,样本量为 384 人。采用均值、标准差和频率等描述性统计方法描述研究变量,并采用中介回归分析法检验研究假设。研究的主要结果显示,个人投资者的风险承受能力在股票市场行为因素与投资决策之间的关系中起着部分中介作用。小投资者的行为因素与他们在沙特股票市场的投资决策能力之间存在重要关系。此外,小投资者的风险承受能力与其在沙特股票市场的投资决策之间也存在显著关系。根据研究结果,提出了若干建议,包括沙特股票市场的经纪人和财务顾问在提供金融投资建议和指导时,应考虑小投资者的行为因素和风险承受能力。他们还应在准确的证券分析基础上提供信息,以促进在沙特股票市场做出正确的投资决策。
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引用次数: 0
Genoeconomics: Decoding the genetic basis of entrepreneurial success 基因经济学:解码创业成功的基因基础
Pub Date : 2024-05-18 DOI: 10.24052/bmr/v15nu01/art-15
Jo- Anne Rolle, J. Satpath
This paper explores the emerging intersection of genomics, neuroscience, and entrepreneurship. Specifically, it examines if and how genetic factors and neurobiological processes influence entrepreneurial behaviors and success. The key questions addressed are: 1) Is there a genetic basis for the entrepreneurial mindset? 2) Can genetic markers and neuroimaging data predict entrepreneurial outcomes? 3) What challenges arise when combining genetic, neuroscientific, and business data? 4) How can entrepreneurs utilize insights from genomics and neuroscience? The paper argues that synchronizing molecular genetics with behavioral data can offer new causal explanations for entrepreneurial cognition under the umbrella of "genoeconomics." However, there are methodological difficulties in analyzing genetically informative data. It cautions against genetic determinism while highlighting opportunities from mapping genetic entrepreneurial proclivities. Entrepreneurship is an intricate phenotype. Are entrepreneurs born or made or developed or adopted? What makes an entrepreneur think outside the box and pursuing avant-garde paths to attain entrepreneurial goals? Alvin Toffler mentioned of various ‘Waves’ viz. Agrarian, Industrial and so on. Economics and Business Management, today, is experiencing inestimable waves viz. Heterodox Wave, Genetic Wave, Molecular Wave, Cellular Wave, Hereditary Wave, [‘Infoplosion’ or ‘Info-Tectonics’ Wave, Capability Approach Wave, Institutional Wave, Behavioral / Experimental Wave [Cognitive and Emotional dimensions / Develops and uses experiments typically with human subjects], Evolutionary Wave, Cognitive Wave, Information Wave , Artificial [Synthetic and / or Fabricated] Intelligence Wave and Neuro Wave, to list a few, from a rational perspective. Of central interest in this paper is Managerial Business - Economics Wave. It deals with, with complex, deep-rooted problems, gears and technique to dissect market demand, assess expenses, establish pricing strategies, assess risks, and appreciate competitive dynamics. Is entrepreneurship a genetic trait? Of recent origin is emergence of incorporating genetic and biological markers into entrepreneurship. Issue that confronts is, is there a need to sync molecular genetics and entrepreneurial business data to genomic entrepreneurship; under umbrella of ‘Genoeconomics’? Does this mean that entrepreneurship is in genes? Do genes determine entrepreneurial success? Can genetics or molecular genetics and entrepreneurial data predict response to multifarious behavioral intercession? Can genetics calculate retort to intricate behavioral interference? Are genetic markers of interest for entrepreneurship research? What challenges occur when analyzing genetically informative facts? How, if at all, should entrepreneurs use and combine molecular genetics and business data? What challenges arise when analyzing genetically informative data? The moot issue is, can entrepreneurship be genetic? Can an e
本文探讨了基因组学、神经科学与创业的新兴交叉学科。具体而言,它探讨了遗传因素和神经生物学过程是否以及如何影响创业行为和成功。本文探讨的关键问题是1) 创业心态是否有遗传基础?2) 遗传标记和神经影像数据能否预测创业结果?3) 将基因、神经科学和商业数据结合在一起会产生哪些挑战?4) 创业者如何利用基因组学和神经科学的见解?本文认为,将分子遗传学与行为数据同步,可以在 "基因经济学 "的框架下为创业认知提供新的因果解释。然而,分析遗传信息数据在方法论上存在困难。本研究提醒人们警惕基因决定论,同时强调了绘制基因创业倾向图谱的机遇。创业是一种复杂的表型。企业家是天生的还是后天培养的?是什么让创业者打破常规思维,追求前卫道路,以实现创业目标?阿尔文-托夫勒(Alvin Toffler)提到了各种 "浪潮",即农业浪潮、工业浪潮等。今天,经济学和企业管理学正经历着不可估量的浪潮,即:异端浪潮、基因浪潮、创新浪潮。从理性的角度来看,这些浪潮包括:异端浪潮、遗传浪潮、分子浪潮、细胞浪潮、遗传浪潮、['信息爆炸'或'信息构造'浪潮、能力方法浪潮、制度浪潮、行为/实验浪潮[认知和情感维度/开发和使用通常以人为对象的实验]、进化浪潮、认知浪潮、信息浪潮、人工[合成和/或制造]智能浪潮和神经浪潮。本文重点关注的是管理商业-经济浪潮。它涉及复杂、深层次的问题、工具和技术,以剖析市场需求、评估支出、制定定价策略、评估风险和了解竞争态势。企业家精神是一种遗传特质吗?最近出现了将遗传和生物标记纳入创业精神的说法。面临的问题是,是否有必要将分子遗传学和创业商业数据同步到基因组创业中,并将其纳入 "基因经济学 "的范畴?这是否意味着创业是由基因决定的?基因决定创业成功吗?遗传学或分子遗传学和创业数据能否预测对各种行为干预的反应?遗传学能否计算对复杂行为干预的反应?遗传标记对创业研究有意义吗?分析遗传信息时会遇到哪些挑战?创业者应该如何使用和结合分子遗传学与商业数据?分析遗传信息数据时会遇到哪些挑战?一个悬而未决的问题是,企业家精神可以遗传吗?企业家会是 "遗传倾向 "的吗?一个值得商榷的问题是,为什么创业的父母会有创业的子女?创业者的基因图谱会给商业实体带来什么样的机遇?五大性格特征 [开放性、自觉性、外向性、认同感和神经质] 是否起作用?遗传因素是否会影响获取技能和发展创业相关特质的倾向?必须强调的是,创业的遗传倾向绝对不能与遗传决定论混为一谈,这一点至关重要吗?本文旨在寻求对上述问题的概念性顺应
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引用次数: 0
The role of social media for entrepreneurs to drive financial and sustainability goals: a literature review 社交媒体对企业家实现财务和可持续发展目标的作用:文献综述
Pub Date : 2024-05-18 DOI: 10.24052/bmr/v15nu01/art-06
Katja Schroeder
Entrepreneurs are key drivers for economic development and social change based on the United Nations Sustainability Goals (SDGs). However, entrepreneurs often operate with limited resources and face a high failure rate. Social media platforms give entrepreneurs direct access to stakeholders globally to build a corporate reputation and raise visibility for their business and cause. As entrepreneurs can engage more freely on social media compared to risk-averse leaders of large publicly owned corporations, this offers an opportunity for entrepreneurs to compete with larger organizations and drive change on a global scale. With more entrepreneurs incorporating sustainability as part of their business model, the purpose of this paper is to analyze and discuss how entrepreneurs use social media to drive their company’s financial and sustainability goals. The methodology is a literature review of studies in entrepreneurial marketing, global leadership, and digital brand building to serve as a foundation for future studies. The focus is on micro, small and medium sized enterprises (MSMEs). Literature review findings suggested that a founder-led social media presence can be a competitive advantage for entrepreneurs to build corporate reputation and gain support for sustainable development goals. In addition, entrepreneurs use social media to start and finance their business. However, entrepreneurs are facing an increasingly fragmented social media landscape which makes it more challenging to select the best channels to engage stakeholders across different regions. More research is needed on emerging social media channels in Africa, Asia-Pacific, Europe, Middle East, and South America.
根据联合国可持续发展目标(SDGs),企业家是经济发展和社会变革的主要推动力。然而,创业者往往在资源有限的情况下开展业务,并面临较高的失败率。社交媒体平台使创业者能够直接接触全球利益相关者,从而建立企业声誉,提高企业和事业的知名度。与规避风险的大型公有企业领导人相比,创业者可以更自由地参与社交媒体,这为创业者提供了与大型组织竞争并推动全球变革的机会。随着越来越多的企业家将可持续发展作为其商业模式的一部分,本文旨在分析和讨论企业家如何利用社交媒体来推动公司的财务和可持续发展目标。研究方法是对创业营销、全球领导力和数字品牌建设方面的研究进行文献综述,为今后的研究奠定基础。重点是微型和中小型企业(MSMEs)。文献综述结果表明,由创始人主导的社交媒体可以成为企业家的竞争优势,从而建立企业声誉,为可持续发展目标赢得支持。此外,创业者还利用社交媒体创业和融资。然而,创业者正面临着日益分散的社交媒体环境,这使得选择最佳渠道来吸引不同地区的利益相关者更具挑战性。需要对非洲、亚太地区、欧洲、中东和南美洲的新兴社交媒体渠道进行更多研究。
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引用次数: 0
Productivity of Employees within a hybrid Work Ecosystem 混合工作生态系统中的员工生产力
Pub Date : 2024-05-18 DOI: 10.24052/bmr/v15nu01/art-04
Juliana Olayemi Omolambe, Flomny Menon
Purpose of the research: The focus of this study pays critical attention on the new norm in the work environment, investigating how the workplace has change drastically and the employee behaviour has also been influenced by this so-called change. The productivity of employees within the organisation has also taken a new turn. Therefore, investigating the influence, actions and reactions of both the employees and organisations to this change has become extremely pivotal to this study. The literature review of indicated the evolving nature of the topic due to the fact that the topic is somewhat new, adapting sunders research onion explain the methodology. Methodology: This research is quantitative Mono-method and Primary data collection engaged the participation of a sample size of 50 respondents that will include managers and employees. From data collection to analysis, Saunders research onion is adopted to explain in detail, each layer of the onion as applicable the research topic. The research onion may not be perfect but contributes immensely in making holistic decision in research methodology design and details. Findings: This investigation indicated that the introduction of new productivity tools in a hybrid work environment amounted to personal development, effectiveness and growth among employee and management, with work environment being reinvented, motivation, job development and technology. Also, the post-pandemic workplace is more technological and has a very wide depts of new and updated productivity tools in line, calling for more training and of employee to attain efficiency. Implications Practical: The findings of this studies imply that the adoption of new productivity tools promotes job effectiveness of employees, promotes job retention, and build motivated and relevant workforce. Therefore, employees are able to work well under any when they are adequately equipped with the right technology. Conclusions: The study concluded that productivity tools are essential to the productivity of employees and organisational effectiveness. However new technology requires training to enhance the fluidity of employee workflow and keeps the organisation relevant.
研究目的本研究重点关注工作环境中的新规范,调查工作场所是如何发生巨大变化的,以及员工行为是如何受到这种所谓变化的影响的。组织内员工的工作效率也发生了新的变化。因此,调查员工和组织对这一变化的影响、行动和反应对本研究至关重要。文献综述表明,由于该主题具有一定的新颖性,因此其性质也在不断变化,这就需要采用 "桑德斯研究 "来解释研究方法。研究方法:本研究采用定量的单一方法和原始数据收集法,参与调查的样本量为 50 人,其中包括管理人员和员工。从数据收集到分析,我们采用了桑德斯研究洋葱法来详细解释适用于研究主题的每一层洋葱。研究洋葱可能并不完美,但却有助于在研究方法设计和细节方面做出整体决策。调查结果:这项调查表明,在混合工作环境中引入新的生产力工具,有助于员工和管理层的个人发展、效率和成长,工作环境得到了重塑,工作动力、工作发展和技术也得到了提高。此外,大流行后的工作场所技术含量更高,拥有大量新的和更新的生产力工具,需要对员工进行更多培训,以提高效率。实际意义:这项研究的结果表明,采用新的生产力工具可以提高员工的工作效率、留住员工、培养积极进取的员工队伍。因此,当员工充分掌握正确的技术时,他们就能在任何情况下都能很好地工作。结论研究得出结论,生产力工具对提高员工生产力和组织效率至关重要。然而,新技术需要培训,以提高员工工作流程的流畅性,并保持组织的相关性。
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引用次数: 0
Determinants of further development and management of modern global maritime containerization (Redefinition after Covid-19 and War in Ukraine) 现代全球海运集装箱进一步发展和管理的决定因素(新冠肺炎疫情和乌克兰战争后的重新定义)
Pub Date : 2023-04-10 DOI: 10.24052/bmr/v14nu01/art-04
R. Miler, Małgorzata Wach-Kloskowska, Akram Akoel
Maritime containerized shipping has recently suffered from various problems and challenges caused by stochastic shocks such as the Covid -19 pandemic or the war in Ukraine. The pandemic and recent war have clearly indicated shortfalls and weaknesses of maritime containerization and have triggered various attempts at identifying the potential for its further development determined by the new reality (after global shocks and with the consideration of new ones). The paper presents a holistic analysis of factors that globally affect the potential for further development of containerized maritime transport. The entire research design comes as an attempt made at identifying and updating the determinants and predictions of prospects for development of containerization in the current geopolitical situation and global trade conditions in the post-pandemic era, also taking the aspects of the ongoing Russian invasion in Ukraine and the post-war recovery into consideration. The results of the research are presented as a matrix of the eight main determinants Det 1-8 (each supported by two key factors F1, F2) that have been originally identified. Each factor is described by an originally developed calculation methodology (as an Index). The indexes are calculated for the period of 2018-2020 and subsequently discussed. Moreover, there is a potential for further utilization of the presented matrix as a universal tool that will define the future aspects of management in the field of the expected architecture of global supply chains and maritime transport of containerized cargo after the absorption of global shocks.
近期,海上集装箱航运面临新冠肺炎疫情、乌克兰战争等随机冲击带来的各种问题和挑战。大流行病和最近的战争清楚地表明了海上集装箱化的不足和弱点,并引发了各种尝试,以确定其进一步发展的潜力,这是由新的现实决定的(在全球冲击之后,并考虑到新的冲击)。本文对影响集装箱海运进一步发展潜力的全球因素进行了全面分析。整个研究设计旨在确定和更新在当前地缘政治形势和大流行病后时代全球贸易条件下集装箱化发展前景的决定因素和预测,同时也考虑到俄罗斯正在入侵乌克兰和战后复苏的各个方面。研究结果呈现为最初确定的八个主要决定因素Det 1-8(每个决定因素由两个关键因素F1, F2支持)的矩阵。每个因素都由最初开发的计算方法(称为指数)来描述。这些指标是在2018-2020年期间计算的,随后进行了讨论。此外,有可能进一步利用所提出的矩阵作为一种通用工具,以确定在吸收全球冲击后全球供应链和集装箱货物海上运输的预期结构领域的未来管理方面。
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引用次数: 0
How big data analytics is used in forensic accounting and auditing 如何在法务会计和审计中使用大数据分析
Pub Date : 2023-04-10 DOI: 10.24052/bmr/v14nu01/art-12
Siriyama Kanthi Herath, Angela  Hamm
In this study, we investigate the application of big data analytics in forensic accounting and auditing. Big data technology mediates the connection between awareness and plans to use for fraud detection. We made an effort to assess how big data might be used in forensic accounting and auditing practices. Design/methodology This research is based on systematic literature review, and it provides a thorough understanding of the existing literature on big data research in forensic accounting and auditing. The research was gathered through peer-reviewed literature using current (post-2014) articles. Results/findings The model for corporate auditing has changed. Managers at the organization are proactively identifying and resolving internal abnormalities and discrepancies prior to an external audit using conventional audit techniques. Known white-collar crimes at several publicly traded corporations have led to a high demand for forensic accountants. Big data analytics is a key tool for spotting fraud patterns. Students should be encouraged to develop skills in data generation, sharing, analytics, mining, reporting, and storage because big data analytics is essential to business education. Practical implications and conclusions The study's conclusions can be applied to the forensic accounting industry to assist in the development of Big Data fraud-fighting technology. Big data analytics and forensic accounting should be covered in accounting curricula. By offering different perspectives on big data and its practical implications in accounting practice, this research contributes to the body of published knowledge. As more companies use big data, the need to update the accounting curriculum is highlighted because success now requires a distinct set of skills. Future research should involve interviewing and surveying accountants, auditors, and other members of the financial services industry, which will be difficult but necessary.
在本研究中,我们探讨了大数据分析在法务会计和审计中的应用。大数据技术调解了意识和用于欺诈检测的计划之间的联系。我们努力评估如何在法务会计和审计实践中使用大数据。本研究基于系统的文献综述,对法务会计和审计大数据研究的现有文献进行了全面的了解。这项研究是通过同行评议的文献收集的,这些文献使用了当前(2014年后)的文章。结果/发现企业审计的模式发生了变化。组织的管理人员在使用常规审计技术进行外部审计之前,主动识别和解决内部异常和差异。几家上市公司已知的白领犯罪导致了对法务会计师的高需求。大数据分析是发现欺诈模式的关键工具。应该鼓励学生培养数据生成、共享、分析、挖掘、报告和存储方面的技能,因为大数据分析对商业教育至关重要。该研究的结论可以应用于法务会计行业,以协助大数据反欺诈技术的发展。大数据分析和法务会计应该被纳入会计课程。通过对大数据及其在会计实践中的实际影响提供不同的观点,本研究有助于形成已发表的知识体系。随着越来越多的公司使用大数据,更新会计课程的必要性得到了强调,因为如今成功需要一套独特的技能。未来的研究应该包括采访和调查会计师、审计师和金融服务行业的其他成员,这将是困难的,但必要的。
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引用次数: 0
Organizational and Digital Transformation Projects A Mathematical Model for Composite and Organizational Building Blocks 组织和数字化转型项目:组合和组织构建块的数学模型
Pub Date : 2023-04-10 DOI: 10.24052/bmr/v14nu01/art-11
Antoine Trad, PhD
The organizational and digital transformation projects are very complex to finalize, because of many reasons, and they mainly depend on the initial project’s phases. The initial phases depend on the critical Building Blocks (BB) based Reorganizational Process’ (RP) success, knowing that the Unbundling Process (UP) success and the deliverance of pool(s) of extracted and refined BBs, is the most important phase. BBs are combined to offer reusable Composite BBs (CBB), which are used to (re)build and optimize Organization’s Units (OU) Platform (OUP). The optimization of OUs takes into account mainly intangible and non-financial objectives. The Enterprise’s (ENT) RP is a sequence (or a set) of RPs on the OUP (RPOUP), which goal is to disassemble ENT’s: Legacy OUs’ archaic structure(s), Organizational processes, Information system’s administration, Resources/Artefacts, Applications/Modules, Working models, and Components; into dynamic reusable CBBs which can be (re)used in standardized or In-House-Implemented (IHI) Organizational BBs (OBB); where a OU is a set of OBBs and different OUs can share OBBs, and hence CBBs. The conversion of the legacy OUs and their subsystems need an IHI Methodology, Domain, and Technology Common Artefacts Standard (MDTCAS) that maps to existing BBs, CBBs and OOBs. In generating Micro-Artifacts (MA) the RP can face major difficulties because of the ENT’s heterogenous human profiles/cultures, system parts, OU’s Resistances (OUR), managers/stakeholders exaggerated financial ambitions, and project’s limited time/budgets. In this chapter the author uses an adapted version of the Applied Holistic Mathematical Model (AHMM) for CBB (AHMM4CBB) (Trad, & Kalpić, 2020a) to support RPOUP’s feasibility that uses the initial phase’s pool of BBs that result from the Automated Refine Processes (ARP) based UP.
由于许多原因,组织和数字转换项目非常复杂,难以完成,并且它们主要依赖于初始项目的阶段。初始阶段依赖于关键的基于构建块(BB)的重组过程(RP)的成功,知道解绑过程(UP)的成功和提取和精炼的BB池的交付是最重要的阶段。BBs组合起来提供可重复使用的复合BBs (CBB),用于(重新)构建和优化组织单位平台(OUP)。单位优化主要考虑无形目标和非财务目标。企业(ENT) RP是OUP (rpgroup)上的RP序列(或一组),其目标是拆解ENT的:遗留ou的陈旧结构、组织过程、信息系统管理、资源/工件、应用程序/模块、工作模型和组件;转化为动态可重用的cbb,可以在标准化或内部实现(IHI)组织BBs (OBB)中(重新)使用;其中OU是一组obb,不同的OU可以共享obb,因此也可以共享cbb。遗留ou及其子系统的转换需要IHI方法论、领域和技术公共工件标准(MDTCAS),该标准可以映射到现有的bb、cbb和oob。在生成微工件(MA)的过程中,RP可能面临主要的困难,因为ENT的不同的人的简介/文化、系统部件、OU的阻力(OUR)、经理/涉众夸大的财务野心,以及项目有限的时间/预算。在本章中,作者使用CBB的应用整体数学模型(AHMM)的改编版本(AHMM4CBB) (Trad, & kalpiki, 2020a)来支持rpup的可行性,该可行性使用了基于UP的自动精炼过程(ARP)产生的初始阶段的BBs池。
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引用次数: 1
The effects of schooling choices on the return to education 学校选择对教育回报的影响
Pub Date : 2023-04-10 DOI: 10.24052/bmr/v14nu01/art-13
D. Mukherjee, Piya Chatterjee
The present research looked at the return to schooling (Public and Private schools) in the census region of the East South-Central Division of the United States. The demographic diversity of this region is the primary reason for its selection. The functional form of return to schooling on education has the specified wage as the long-linear function of school attendance (in years), controlling for gender, race, work experience, occupation status, and educational attainment. We followed the extant literature to control a few socioeconomic variables. The article used 2020 sample data from Integrated Public Use Microdata Series (IPUMS) to estimate the parameter coefficients. The findings show private schools yield a higher return in terms of subsequent wage earnings compared to private schools. The results highlight a higher differential between private schools & public schools for Caucasian Americans over African Americans. Similarly, the differential is higher among females over males.
目前的研究着眼于美国东中南地区人口普查地区的重返学校(公立和私立学校)。该地区的人口多样性是其选择的主要原因。复学对教育的函数形式是规定工资作为入学率(年)的长线性函数,控制了性别、种族、工作经验、职业状况和受教育程度。我们遵循现有文献来控制一些社会经济变量。本文使用综合公共微数据系列(IPUMS)的2020年样本数据来估计参数系数。调查结果显示,与私立学校相比,私立学校在随后的工资收入方面产生更高的回报。结果显示,私立学校和公立学校在白人美国人与非裔美国人之间的差异更大。同样,女性比男性的差异更大。
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引用次数: 0
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The Business and Management Review
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