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Addressing Sustainability in the Mining Industry Through Stakeholder Engagement 通过利益相关者参与解决采矿业的可持续性问题
Q4 Business, Management and Accounting Pub Date : 2022-03-06 DOI: 10.1177/22779779221078673
Lotta Sihvo Matikainen
Sustainability challenges are often complex and cannot be tackled by an organization alone. In the mining industry, the potential to threaten environmental, social and economic dimensions of sustainability is considerable. The data in this qualitative case study about a mining region in Germany consist of 88 newspaper articles, three company reports and one interview. This study argues that constructive stakeholder engagement in the forms of dialogue and collaboration may enhance the sustainability of mining operations. Opportunities to enhance sustainability can be found with both primary and secondary stakeholders. However, stakeholder engagement with stakeholders who oppose the mining operations can be challenging.
可持续发展的挑战往往是复杂的,不能由一个组织单独解决。在采矿业中,对可持续性的环境、社会和经济方面构成威胁的可能性是相当大的。在这个关于德国矿区定性案例研究的数据包括88篇报纸文章,三家公司报告和一次采访。本研究认为,以对话和合作的形式进行建设性的利益相关者参与可能会提高采矿作业的可持续性。可以与主要和次要利益攸关方都找到提高可持续性的机会。然而,利益相关者与反对采矿作业的利益相关者的接触可能具有挑战性。
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引用次数: 2
Tax-Return Screening Inefficiency of the Internal Revenue Service: What can be done to Increase Compliance and Detection of Erroneously Claimed Educational Credits? 国内税收服务的低效率的纳税申报筛选:可以做些什么来增加合规性和发现错误申报的教育学分?
Q4 Business, Management and Accounting Pub Date : 2022-03-03 DOI: 10.24203/ajbm.v10i1.6847
V. Avdeev, Sia Nassiripour
On January 31st, 2018, Treasury Inspector General for Tax Administration (TIGTA) issued a report examining the effectiveness of the agency specifically under the 2017 Tax Filing Season. The report is referenced as 2018-40-012. According to the report, during 2017 tax filing season, billions of dollars in potentially erroneous American Opportunity Tax Credits Continue to be issued. As noted in the TIGTA report, 1.2% of the returns filed during 2017 tax season contained an error and resulted in improper refunds due to American Opportunity Tax Credit error alone. This is a significant error on the part of the Internal Revenue Service that creates inefficiency and under-collection of revenue. This paper will identify possible solutions to the issue that could increase in the revenue as much as $2.8 billion on annual basis
2018年1月31日,财政部税务管理监察长(TIGTA)发布了一份报告,审查了该机构在2017年纳税申报季节的有效性。报告编号为2018-40-012。根据该报告,在2017年的纳税申报季节,数十亿美元的潜在错误的美国机会税收抵免继续发放。正如TIGTA报告所指出的那样,2017年纳税季提交的申报表中有1.2%包含错误,仅由于美国机会税收抵免错误就导致不当退款。这是美国国税局(Internal Revenue Service)的一个重大错误,造成了效率低下和税收不足。本文将确定可能的解决方案,可以增加收入高达每年28亿美元的问题
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引用次数: 0
Study on Inventory Management Optimization of Small and Medium-sized Retail Companies in the Context of New Retail 新零售背景下中小零售企业库存管理优化研究
Q4 Business, Management and Accounting Pub Date : 2021-12-31 DOI: 10.24203/ajbm.v9i5.6814
Zhou Chuanpeng, Z. Yi
The emergence of "New Retail" produces a great impact on the inventory management of retail companies. Using ASY company as the study object, this paper calculates weights of factors affecting inventory management with the Analytic Hierarchy Process (AHP) method to obtain the weight data of each factor before and after the New Retail appears. On this basis, it analyzes how New Retail affects the inventory management of ASY company. Besides, it offers optimization strategies and effect feedback indicators for the following problems faced by this company: pay less attention to delivery method and management system; poor incentive polices for employees; lay less stress on FMCG; too many goods are distributed by manufacturers; heavy workload; increased impact generated by fund restrictions; little knowledge about New Retail; make little efforts to improve employees' learning and innovation ability.
“新零售”的出现对零售企业的库存管理产生了很大的影响。本文以ASY公司为研究对象,运用层次分析法计算影响库存管理因素的权重,得到新零售出现前后各因素的权重数据。在此基础上,分析了新零售对ASY公司库存管理的影响。针对该公司目前面临的问题:对交付方式和管理制度重视不够;员工激励政策不力;减少对快速消费品的重视;太多的商品是由制造商分销的;沉重的工作量;资金限制造成的影响增加;对新零售知之甚少;在提高员工学习和创新能力方面力度不够。
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引用次数: 0
The Effectiveness of Corporate Governance in Uganda: The Case of Private Companies 乌干达公司治理的有效性:以私营公司为例
Q4 Business, Management and Accounting Pub Date : 2021-12-31 DOI: 10.24203/ajbm.v9i5.6822
David Lwanga, Doreen Basemera
This paper examines the effectiveness of rules, procedures and Acts as instruments of corporate governance in Uganda, with interest in the performance of private companies. An extensive review of literature and ethnographic observation of the dynamic of corporate governance in private companies indicate that much as the private companies have adopted a hybrid regulatory framework of corporate governance, loopholes do still exist that have hindered the effectiveness  of these instrument in the performance of private companies. Therefore there is need for strengthening corporate governance systems; however some of the weakness are attributed to the unsolved debate on key issues of corporate governance globally that trickles down to Uganda’s young corporate governance system in the private sector.
本文考察了规则、程序和作为乌干达公司治理工具的行为的有效性,并对私营公司的绩效感兴趣。对文献的广泛回顾和对私营公司公司治理动态的民族志观察表明,尽管私营公司采用了公司治理的混合监管框架,但仍然存在阻碍这些工具在私营公司绩效中的有效性的漏洞。因此,有必要加强公司治理制度;然而,一些弱点归因于全球公司治理关键问题未得到解决的辩论,这影响到乌干达私营部门年轻的公司治理体系。
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引用次数: 0
Assessment of Entrepreneurial Traits and Intention among Undergraduate Students at Catholic University of Health and Allied sciences -Mwanza, Tanzania 坦桑尼亚姆万扎天主教卫生与相关科学大学本科生创业特征与意向评估
Q4 Business, Management and Accounting Pub Date : 2021-12-31 DOI: 10.24203/ajbm.v9i5.6808
Omary Mejjah, Husna Ngulyavyangu, T. Peter, Stanley Mwita
Entrepreneurship of young graduates is fundamental in mitigating the challenge of unemployment, while the role of universities is considered to be very important in developing entrepreneurial behavior. Thus, the present study aims to assess entrepreneurial traits and intention among undergraduate students at Catholic University of Health and Allied sciences -Mwanza, Tanzania. The cross-sectional descriptive study was conducted in May 2021 at Catholic University of Health and Allied Sciences. Three hundred and thirty-one (331) undergraduates were selected by stratified random sampling. Pre-tested semi-structured questionnaire was used to collect primary data. Data were fed into Microsoft excel and then exported to STATA version 14 for analysis and data were presented in frequencies, percentages and mean. The level of entrepreneurial traits of the students was moderate with overall mean of 3.6. Majority (285, 86.1%) of students thought of themselves as capable of opening and sustaining a business to success, reflecting positive feasibility and perceived themselves as people who willingly act on their individual decisions.The major motivating factor for entrepreneurial intention indicated by the respondents was “preference for personal creativity” (295, 89.1%). However, the major perceived barrier to starting their own businesses indicated by the respondents was “lack of funds to start” (268, 90%). This study showed that there was overall moderate level of entrepreneurial traits among the undergraduate students. The findings have shown that there is high intention and that students are interested to become entrepreneurs.
青年毕业生的创业是缓解失业挑战的基础,而大学在培养创业行为方面的作用被认为是非常重要的。因此,本研究旨在评估坦桑尼亚姆万扎天主教卫生与相关科学大学本科生的创业特征和意向。这项横断面描述性研究于2021年5月在天主教卫生与相关科学大学进行。采用分层随机抽样法抽取大学生331名(331名)。采用预测半结构化问卷收集原始数据。数据输入到Microsoft excel中,然后导出到STATA version 14进行分析,数据以频率、百分比和平均值表示。大学生创业特质水平中等,总体均值为3.6。大多数(285人,86.1%)的学生认为自己有能力开办并维持一家企业并取得成功,这反映出积极的可行性,并认为自己是愿意按照个人决定行事的人。受访者表示创业意向的主要激励因素是“个人创造力偏好”(295人,89.1%)。然而,受访者认为创业的主要障碍是“缺乏启动资金”(268,90%)。本研究表明,大学生创业特质总体上处于中等水平。调查结果表明,学生们有很高的意愿,也有兴趣成为企业家。
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引用次数: 0
Nations Quest for Peace and Alignment to the New Normal: Any Roles for the Marketing Profession? 国家追求和平与适应新常态:营销专业人士的角色?
Q4 Business, Management and Accounting Pub Date : 2021-12-31 DOI: 10.24203/ajbm.v9i5.6840
D. O. Ewanlen, J. Gabriel
Peace is one of the most desirable ingredients required for the existence of every human community, and the need for it has quadrupled as a result of the multiple challenges facing the world today. These challenges have further been exacerbated by the need to adjust to the new normal in our contemporary society which nexuses with business operations. The chances for peaceful societies have been fatally sacrificed at the altar of greed, selfish inclinations and the desires for self-aggrandizement of man; and these have made peace a scare commodity. The absence of peace has been linked with catastrophic effects, including business turbulence; which is the reason why deliberate efforts are constantly made by individuals, governments and religious institutions to foster peace. Sadly, the outcomes of these initiatives have not been much to be desired hence the need for a paradigm shift. This paper examined extant literature on the place of the marketing profession in nations’ quest for peace. Peace like every commodity can be marketed; hence the argument of this paper that the marketing mix variables of product, price, place, promotion, preach, propagate and patronize readily find application in marketing peace. This paper concluded on the note that the clamor for a paradigm shift in the quest for peace in nations is in the right direction. More so, such shift must include the involvement of marketing professionals into the army of global peace seekers. Therefore, this paper recommends that national governments should promote matters that foster unity, develop a common national value and deploy social marketing programs. Furthermore, corporate organisations should consider peace marketing as a worthy cause to embrace, and firms should be willing to finance peace building activities as well as form coalitions of mega corporations for the promotion and protection of global peace. 
和平是每一个人类社会存在所需的最理想的因素之一,由于当今世界面临的多重挑战,对和平的需求已增加了两倍。由于需要适应与商业运作密切相关的当代社会的新常态,这些挑战进一步加剧。和平社会的机会在人类的贪婪、自私倾向和自我膨胀的欲望的祭坛上被致命地牺牲了;这使得和平成为一种稀缺商品。缺乏和平与灾难性后果有关,包括商业动荡;这就是为什么个人、政府和宗教机构不断作出深思熟虑的努力来促进和平的原因。遗憾的是,这些举措的结果并不令人满意,因此需要进行范式转变。本文考察了现存文献中市场营销专业在国家追求和平中的地位。和平像每一种商品一样可以推销;因此,本文认为产品、价格、地点、促销、说教、宣传和光顾等营销组合变量在营销和平中很容易得到应用。本文的结论是,在寻求国家和平方面要求转变模式的呼声是正确的方向。更重要的是,这种转变必须包括营销专业人员加入全球和平寻求者的大军。因此,本文建议各国政府应促进促进团结的事项,发展共同的民族价值观,并部署社会营销计划。此外,企业组织应该将和平营销视为值得拥抱的事业,企业应该愿意为和平建设活动提供资金,并组建大型企业联盟,以促进和保护全球和平。
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引用次数: 1
Experience in Supporting Industry Development in Japan and Lessons for Viet Nam 日本支持工业发展的经验及对越南的教训
Q4 Business, Management and Accounting Pub Date : 2021-12-31 DOI: 10.24203/ajbm.v9i5.6828
N. Anh
Japan is the world's 3rd largest economy with a nominal GDP of USD 5380 billion. Japan's economy has a rapid industrial development process after its defeat in World War II. Vietnam's economy in 2020 will achieve GDP growth of 2.9%, nominal GDP of 300 billion dollars, per capita income reached $2786, if calculated according to purchasing power parity (PPP), the average income of Vietnamese people is about $ 8,500. In 2020, Vietnam has a trade surplus of 19.1 billion USD (an important contribution to this result is the total two-way turnover of 39.6 billion USD, a trade deficit of 1.1 billion USD from Japan. No small contribution to the economic success of Vietnam as a strategic partner of Japan - the third largest economy in the world. Japan is the first country in the G7 group to recognize Vietnam as a market economy and partner, the largest ODA sponsor for Vietnam, the number 1 investor in Vietnam and the 3rd largest trading partner of Vietnam. This paper also refers the lessons learned for Vietnam.
日本是世界第三大经济体,名义GDP为53800亿美元。二战战败后,日本经济经历了一个快速的工业发展过程。2020年越南经济将实现GDP增长2.9%,名义GDP达到3000亿美元,人均收入达到2786美元,如果按照购买力平价(PPP)计算,越南人的平均收入约为8500美元。2020年,越南的贸易顺差为191亿美元(其中一个重要贡献是双边贸易总额为396亿美元,对日贸易逆差为11亿美元)。作为世界第三大经济体日本的战略伙伴,越南对经济成功做出了不小的贡献。日本是七国集团中第一个承认越南市场经济和伙伴地位的国家,是越南最大的官方发展援助出资国,是越南第一大投资国和第三大贸易伙伴。本文还提出了越南的经验教训。
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引用次数: 0
Refugees Adaptability on the Peaceful Coexistence with the Host Communities. A Case of Rwamwanja Refugee Camp- Uganda 难民与收容社区和平共处的适应性。乌干达卢姆万贾难民营个案
Q4 Business, Management and Accounting Pub Date : 2021-12-31 DOI: 10.24203/ajbm.v9i5.6821
Doreen Basemera, David Lwanga
This article looks at the possible ways for refugees to have peaceful coexistence of refugees with their hosts based on an understanding of the causes of conflict between refugees and host communities and how the existence of refugees impacts the lives of the host communities which also has a bearing on peaceful coexistence. Based on the descriptive design that employed both qualitative and quantitative approaches, the results are that there is a relationship between causes of conflicts and the peaceful coexistence of refugees in the Rwamwanja refugee settlement. The article also indicates that political incitement was the main cause of conflict, that illiberal and illiterate people within and outside the camp provided leeway for violence, and this affected peace negatively. The article further indicated that poverty, inequality, and marginalization or lack of respect were the major reasons for violence in the Rwamwanja refugee settlement.  The article recommends that the government and the settlement management should initiate sustainable livelihoods through small-scale businesses among the people in the settlement to shock-absorb idleness and unemployed refugees and host community members who are blamed for violent inter-ethnic conflict. The article further recommends that Nongovernmental organizations and other religious societies, self-help groups, and Districts efforts should be strengthened by the government of Uganda and other stakeholders to aid in poverty reduction initiatives and promotion of peaceful coexistence among the refugees and host communities for socio-economic development in the area. Further at the policy level peaceful coexistence between refugee and host communities is possible if approaches like the degree that locals recognized their benefits from projects and services provided to refugees, clear guidelines for implementing local integration, including readily available information for refugees, guide how to distribute resources or implement programs, host governments should be clear towards local integration, meet their responsibilities to improve socio-economic conditions in areas affected by protracted refugee situations and support the full integration of refugees instead of confining them to camps.
本文在了解难民与收容社区之间冲突的原因以及难民的存在如何影响收容社区的生活的基础上,着眼于难民与收容社区和平共处的可能方式,这也与和平共处有关。根据采用定性和定量方法的描述性设计,结果是冲突的原因与卢旺达万贾难民定居点内难民的和平共处之间存在一种关系。该条还指出,政治煽动是冲突的主要原因,难民营内外的不开明和不识字的人为暴力提供了余地,这对和平产生了不利影响。该条进一步指出,贫穷、不平等、边缘化或缺乏尊重是卢旺达万贾难民定居点发生暴力的主要原因。文章建议,政府和定居点管理部门应通过在定居点的人们中开展小规模商业活动来启动可持续的生计,以缓冲被指责为种族间暴力冲突的闲散和失业难民和收容社区成员。文章进一步建议,乌干达政府和其他利益相关者应加强非政府组织和其他宗教团体、自助团体和地区的努力,以帮助减少贫困倡议,促进难民和收容社区之间的和平共处,促进该地区的社会经济发展。此外,在政策层面,难民和收容社区之间的和平共处是可能的,如果当地人认识到他们从为难民提供的项目和服务中获益的程度,实施当地融合的明确指导方针,包括为难民提供的现成信息,指导如何分配资源或实施方案,东道国政府应该明确对待当地融合,履行其责任,改善受长期难民局势影响地区的社会经济条件,并支持难民充分融入社会,而不是将他们限制在难民营。
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引用次数: 0
Role of Trust and Team Culture in Knowledge Sharing and OCBs among Government Officials 信任与团队文化在政府官员知识分享与公民行为中的作用
Q4 Business, Management and Accounting Pub Date : 2021-12-31 DOI: 10.24203/ajbm.v9i5.6792
T. Nguyen, T. Phan, Thuy-Ai-Phuong Tran
To date, numerous empirical studies have been confirmed the key roles of knowledge sharing and organizational citizenship behaviors (OCBs) toward organizational performance. Thus, this study attempts to investigate determinants of knowledge sharing, and OCBs in government officials, which can improve organizational performance based on voluntary behaviors. Given this purpose of the study, the data collected from a sample of 250 government officials from An Nhon village, Binh Dinh Province, Vietnam. This research adopts a cross-sectional study design and utilizes partial least square – structural equation modeling (PLS-SEM) technique through Smart-PLS software. The findings indicate that trust and team culture are determinants that positively and directly influences knowledge sharing and OCBs. This research contributes to the knowledge sharing and OCBs literature, and provides practical implications for public sectors. Managers should generate practices that help organizations enhance trust and team culture among officials, which lead to higher knowledge sharing and OCBs.
迄今为止,大量的实证研究已经证实了知识共享和组织公民行为对组织绩效的关键作用。因此,本研究试图探讨基于自愿行为的政府官员知识共享和公民行为对组织绩效的影响因素。鉴于这项研究的目的,从越南平定省安仁村的250名政府官员样本中收集的数据。本研究采用横断面研究设计,并通过Smart-PLS软件运用偏最小二乘结构方程建模(PLS-SEM)技术。研究结果表明,信任和团队文化是决定因素,对知识共享和组织公民行为产生积极而直接的影响。本研究有助于知识共享和组织公民行为文献,并为公共部门提供实践启示。管理者应该创造有助于组织加强官员之间信任和团队文化的实践,从而促进知识共享和公民行为。
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引用次数: 0
Total Productive Maintenance and its Effecting on the Application of Lean Production System 全面生产维护及其对精益生产系统应用的影响
Q4 Business, Management and Accounting Pub Date : 2021-11-03 DOI: 10.24203/ajbm.v9i4.6780
M. Ali, Marwah Badr Zaya Yousif
Increasing the amount of production, the diversity of products, a commodity and / or service, and increasing the productivity factor ratios contribute to developing the competitive strength of the organization in light of the increasingly difficult market conditions. That made all organizations work according to competitive strategies, including the production strategy for the purpose of achieving the organizations goal through the set of goals that they put. They rely on several new management systems of a strategic nature aimed at their survival and continuity in the production market. Hence, this research aims to evaluate the total productivity maintenance capacity in lean production throughout reducing the various kinds of losses, as the lean production is based on reducing each defective product (a commodity and / or service), costs, errors, and area, and all that and others aimed at improving product quality and customer satisfaction. However, the overall goals and production programs often encounter unexpected breakdowns at unexpected times, which lead to a breakdown in production and an imbalance in production plans as a result. Consequently, the companies suffer the expected revenue loss because they fail to reach the targeted production amount. The research has adopted a questionnaire that has been distributed to (50) employees of the General Company for Electric Power Production, the central region in Baghdad, which constituted more than 10% of the company’s employees. The results show that there is a strong direct relationship between the independent variable (total productivity maintenance) and the dependent variable (lean production). This distinction has explained 90% of the variables in the dependent variable.
增加产量,产品,商品和/或服务的多样性,以及提高生产率因素比率有助于在日益困难的市场条件下发展组织的竞争实力。这使得所有组织都根据竞争战略工作,包括生产战略,目的是通过他们设定的一系列目标来实现组织的目标。他们依靠几个新的战略性质的管理系统,旨在他们的生存和连续性的生产市场。因此,本研究旨在通过减少各种损失来评估精益生产中的总生产力维持能力,因为精益生产是基于减少每个缺陷产品(商品和/或服务),成本,错误和面积,以及所有旨在提高产品质量和客户满意度的其他方面。然而,总体目标和生产计划经常在意想不到的时间遇到意想不到的中断,从而导致生产中断和生产计划的不平衡。因此,由于未能达到目标产量,公司遭受了预期的收入损失。本研究采用问卷调查的方式,向巴格达中部地区电力生产总公司的50名员工发放了问卷,这些员工占该公司员工的10%以上。结果表明,自变量(总生产率保持)与因变量(精益生产)之间存在很强的直接关系。这种区别解释了因变量中90%的变量。
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引用次数: 0
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South Asian Journal of Business and Management Cases
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