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THE UKRAINIAN ECONOMY OFFSHORING: ESTIMATION OF FACTORS’ IMPACT AND DEVELOPING MEASURES TO COMBAT 乌克兰经济离岸外包:影响因素估计及应对措施
Q2 Business, Management and Accounting Pub Date : 2022-09-15 DOI: 10.3846/btp.2022.14509
V. Hobela, O. Podra, B. Batyuk, H. Levkiv, O. Hynda
The study is devoted to the Ukrainian capital outflow analysis, finding main reasons, consequences and working out the recommendations. The purpose of the study was to research the reasons of offshoring, except tax avoidance, to estimate their impact on the state economy and develop the ways of economy de-offshoring based on the main results of the study. The main reasons, positive, negative effects and threats of economy offshoring were identified. The main reasons for offshoring other than tax avoidance were highlighted. Based on empirical, theoretical, and static research, it was found that a corporate raiding, an imperfect legal environment regarding the protection of property, intellectual property and high level of political risks have a significant impact on the economy offshoring. The influence of various factors (x1, x2….xn) on capital outflow was estimated on a base of correlation analysis. According to the received results the main ways of Ukraine’s economy de-offshoring within the formation of institutional and legal support of de-offshoring were developed. Scientific methods such as general and special methods of cognition, methods of economic and statistical analysis, deduction, and the method of theoretical generalization were used in the study.
本研究致力于对乌克兰资本外流进行分析,找出主要原因、后果并提出建议。本研究的目的是研究除避税外的离岸外包原因,以估计其对国家经济的影响,并根据研究的主要结果制定经济离岸外包的方法。分析了经济离岸外包的主要原因、积极影响、消极影响和威胁。会上强调了避税以外的离岸外包的主要原因。基于实证、理论和静态研究,研究发现,企业掠夺、保护财产、知识产权的法律环境不完善以及高水平的政治风险对经济离岸外包产生了重大影响。在相关分析的基础上,估计了各种因素(x1,x2….xn)对资本流出的影响。根据收到的结果,制定了乌克兰经济离岸外包的主要方式,即在形成离岸外包的体制和法律支持方面。研究采用了一般认识方法和特殊认识方法、经济统计分析方法、演绎方法和理论概括方法等科学方法。
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引用次数: 4
ANALYSIS OF LEISURE TOURISM IN PERU DURING THE COVID-19 PANDEMIC 2019冠状病毒病大流行期间秘鲁休闲旅游分析
Q2 Business, Management and Accounting Pub Date : 2022-09-14 DOI: 10.3846/btp.2022.16390
Ingrid Mauricio, C. Mejía, Omar Salinas, Sofia Solano, W. Vicente-Ramos
This study analyzes the economic impact caused by the COVID-19 pandemic on leisure tourism in Peru, in terms of tourist services such as means of transportation, accommodation, city tours and restaurants. The analysis is based on the application of a survey. The cross-sectional analytical study evaluated 2,443 potential tourists of legal age from the 25 regions of Peru who intended to engage in leisure tourism during the quarantine period. Likewise, potential tourists who intended to make a trip culminating the quarantine (in the remaining time of the year 2020) were evaluated. Based on the study of people who were going to carry out local leisure tourism until the end of 2020, the estimated losses in tourist services amounted to approximately $203 dollars millions (based on a budget less than or equal to $83.00, the amount that most respondents were willing to pay for tourist services). An increase in the demand for domestic leisure tourism is expected associated with the reduction in prices of each tourist service in order to reactivate this sector economically.
本研究分析了COVID-19大流行对秘鲁休闲旅游造成的经济影响,包括交通工具、住宿、城市旅游和餐馆等旅游服务。分析是基于一项调查的应用。横断面分析研究评估了来自秘鲁25个地区的2,443名拟在隔离期间从事休闲旅游的法定年龄潜在游客。同样,对打算在隔离结束后(2020年剩余时间内)旅行的潜在游客进行了评估。根据对打算在2020年底之前进行当地休闲旅游的人的研究,旅游服务的估计损失约为2.03亿美元(基于低于或等于83.00美元的预算,大多数受访者愿意为旅游服务支付的金额)。预计国内休闲旅游需求的增加将与各项旅游服务价格的降低有关,以便在经济上重新激活这一部门。
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引用次数: 0
INVESTIGATING THE NEXUS BETWEEN ARTIFICIAL INTELLIGENCE AND MACHINE LEARNING TECHNOLOGIES IN THE CASE OF INDIAN SERVICES INDUSTRY 以印度服务业为例研究人工智能与机器学习技术之间的关系
Q2 Business, Management and Accounting Pub Date : 2022-09-12 DOI: 10.3846/btp.2022.15366
Mithun S. Ullal, Pushparaj M. Nayak, Ren Trevor Dais, C. Spulbar, Ramona Birau
The future in the services industry belongs to Artificial Intelligence (AI) driven machines, which is a major source of worry for the job market in India. Over 50% of India’s GDP constitutes services, and it is a major source of employment for the skilled manpower of India. The research measures the impact of AI on service jobs in India based on qualitative parameters such as logical, natural, physical, and compassion; and finds which aspect serves the jobs better between machines and humans. The jobs taken over by AI are primarily at the task level more than the job level and for the basic tasks predominantly. The replacement starts with the basic tasks involved in providing service and then it grows to perform all the tasks involved in services. The research finds out that the logical aspects of the service will slowly reduce in the coming 5–10 years as AI will perform all the logic-related tasks leaving more emotional tasks such as compassion for humans. Finally, even these emotional-related tasks will be taken over by the AI which provides us with a very interesting combination of man and machine in the Indian scenario still threatening human employment.
服务业的未来属于人工智能驱动的机器,这是印度就业市场的主要担忧来源。印度国内生产总值的50%以上是服务业,它是印度熟练劳动力的主要就业来源。这项研究基于逻辑、自然、身体和同情心等定性参数来衡量人工智能对印度服务业工作的影响;并发现机器和人类之间哪一方面更适合工作。人工智能接管的工作主要在任务级别,而不是工作级别,主要用于基本任务。替换从提供服务所涉及的基本任务开始,然后扩展到执行服务中涉及的所有任务。研究发现,在未来5-10年内,该服务的逻辑方面将慢慢减少,因为人工智能将执行所有与逻辑相关的任务,留下更多的情感任务,如同情人类。最后,即使是这些与情感相关的任务也将被人工智能接管,它为我们提供了一个非常有趣的人和机器的组合,在印度的场景中,仍然威胁着人类的就业。
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引用次数: 3
SEARCH FOR SUSTAINABLE PENSION SYSTEM AND STATE SUPPORT FOR FUNDED PENSIONS IN CEE COUNTRIES CEE国家寻求可持续的养老金制度和国家对资助养老金的支持
Q2 Business, Management and Accounting Pub Date : 2022-09-07 DOI: 10.3846/btp.2022.16250
Virginija Poškutė, Tadas Gudaitis, T. Medaiskis, Jaroslav Mečkovski
Pension systems around Europe are being reformed for several decades already. Main objectives of the reforms are to enable people to have adequate income at retirement and to ensure the system’s financial sustainability. Many European countries implemented policies aiming at diversification of financing sources of income at older age: risk-sharing between pay-as-you-go and funded pensions is expected to help in achieving social policy objectives towards pension systems. Central and Eastern European countries (CEE) face even more challenges in ensuring adequate income at retirement. First, CEE countries were required to transform radically their economies in 1990s towards market economy, including old age pension systems. Second, in order to ensure diversified future old age pension income and attract more financial means to the system, introduction of funded pensions from scratch and ensuring as wide as possible coverage with funded pension schemes was of primary importance also. The paper discusses latest developments of retirement pension systems in Europe and state involvement in private pension schemes. In doing so, the focus is on the introduction of funded private pension schemes in selected CEE countries. In spite of initially chosen different paths for the reforms, inconsistent state policies towards funded pensions in the CEE countries resulted in similar outcomes of the reforms. The paper starts with discussion on main objectives of pension systems – enabling people to have adequate income at retirement and ensuring financial sustainability of the systems. Further, possibilities to achieve the objectives of pension reforms are analysed – diversification of income at retirement. Third part of the paper discusses prevailing debates on future of welfare state as such and individualisation trends within different European welfare state models. These debates and perceptions of population about responsibilities of a state for individual welfare affect direction of reforms and future shape of old age pension systems. Fourth part of the paper deals with state policies and tools that are used for encouragement of participation in supplementary pensions. Final part of the paper presents more detailed outline of the pension reforms in selected CEE countries and summarises particular challenges of their pension systems. The paper ends with a discussion on policy implications in relation to latest developments of pension systems in CEE countries.
欧洲各地的养老金制度已经进行了几十年的改革。改革的主要目标是使人们在退休时有足够的收入,并确保该系统的财务可持续性。许多欧洲国家实施了旨在使老年人收入融资来源多样化的政策:现收现付和资助养老金之间的风险分担有望有助于实现养老金制度的社会政策目标。中欧和东欧国家在确保退休时有足够收入方面面临更多挑战。首先,中东欧国家被要求在20世纪90年代从根本上转变其经济,转向市场经济,包括老年养老金制度。其次,为了确保未来养老金收入的多样化,并吸引更多的财政手段进入该系统,从零开始引入资助养老金,并确保资助养老金计划尽可能广泛地覆盖范围,也是至关重要的。本文讨论了欧洲退休养老金制度的最新发展以及国家参与私人养老金计划的情况。在这样做的过程中,重点是在选定的中东欧国家引入资助的私人养老金计划。尽管最初选择了不同的改革道路,但中东欧国家对资助养老金的国家政策不一致,导致了类似的改革结果。本文首先讨论了养老金制度的主要目标——使人们在退休时有足够的收入,并确保制度的财务可持续性。此外,还分析了实现养老金改革目标的可能性——退休时收入的多样化。论文的第三部分讨论了关于福利国家未来的主流争论以及欧洲不同福利国家模式下的个性化趋势。这些关于国家对个人福利责任的辩论和民众的看法影响了改革的方向和老年养老金制度的未来形态。论文的第四部分论述了用于鼓励参与补充养老金的国家政策和工具。论文的最后部分更详细地概述了选定的中东欧国家的养老金改革,并总结了其养老金制度面临的特殊挑战。本文最后讨论了与中东欧国家养老金制度最新发展相关的政策影响。
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引用次数: 2
SOCIAL MEDIA AS A STRATEGIC CAPABILITY FOR STARTUPS AND THE MEDIATING ROLE OF SOCIAL CAPITAL 社会化媒体作为创业公司的战略能力与社会资本的中介作用
Q2 Business, Management and Accounting Pub Date : 2022-09-05 DOI: 10.3846/btp.2022.16954
Atthaphon Mumi
Social media have been widely adopted in various organizations. The use of social media for achieving business sustainability and financial outcomes has been addressed in the literature. In the entrepreneurship context, social media have received great attention as the platforms can be one of the cost-effective marketing activities and knowledge accumulation. Despite existing evidence regarding the impacts of social media, the study of social media in the startup’s context is limited. Based on the dynamic capabilities perspective, this study relied on data from 128 startups in the emerging economy’s context to investigate the importance of social media for startups. Particularly, the results from PLS-SEM support the significant influence of social media as firm’s strategic capability toward performance. In addition, social capital consisting of three dimensions – cognitive, structural, and relational – has been found to mediate the direct association of social media strategic capability toward the startup performance. This study advances the social media research on entrepreneurship as well as the dynamic capabilities perspective to enhance the startup’s sustainability through enhanced performance. Especially, it encourages the application of social media with the indirect effect of social capital for startups.
社交媒体已被各种组织广泛采用。文献中讨论了利用社交媒体实现业务可持续性和财务成果的问题。在创业背景下,社交媒体受到了极大的关注,因为社交媒体平台可以成为具有成本效益的营销活动和知识积累之一。尽管有关于社交媒体影响的现有证据,但在初创公司的背景下对社交媒体的研究是有限的。基于动态能力的视角,本研究基于128家新兴经济体初创公司的数据,调查了社交媒体对初创公司的重要性。特别是,PLS-SEM的结果支持了社交媒体作为企业绩效战略能力的重大影响。此外,由认知、结构和关系三个维度组成的社会资本被发现可以调节社交媒体战略能力与创业绩效的直接关联。本研究推进了社交媒体对创业的研究,并从动态能力的角度出发,通过提高绩效来提高创业公司的可持续性。特别是,它鼓励社交媒体的应用,并对初创企业产生社会资本的间接影响。
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引用次数: 0
COMPANIES CAN LOSE TIME OVER CONFLICTS: AN ANALYSIS OF INTERNAL INDIRECT CONFLICT COSTS 公司可能会因为冲突而浪费时间:内部间接冲突成本分析
Q2 Business, Management and Accounting Pub Date : 2022-09-01 DOI: 10.3846/btp.2022.16449
Phyllis Dirrler, S. Podruzsik
Consequences of conflict are widely researched qualitatively, but quantitative data on the costs of conflict are lacking. This study aims to explore conflict costs by categorizing and testing them and providing preliminary quantitative data. The focus lies on internal indirect conflict costs, which are measured in terms of lost time. This research is based on self-reports of 675 survey participants, who evaluated the amount of time they spent on internal indirect conflict costs of a personal conflict. The costs are analysed in form of their explanatory power, as well as the extent to which they are affected by conflict duration and strength. All identified internal indirect conflict costs were positively correlated. The duration and intensity of the conflict affect the amount of time wasted, meaning that groups with shorter duration or weaker intensity differ from higher groups. The results indicate that conflict costs lead to remarkable costs for organizations. To remain competitive, managers need to balance the opportunities and difficulties of conflicts and carefully manage their costs. This study contributes to the unexplored research area of conflict costs and is one of the first research findings to scientifically analyse the topic.
人们对冲突的后果进行了广泛的定性研究,但缺乏关于冲突代价的定量数据。本研究旨在通过对冲突成本进行分类和测试,并提供初步的定量数据来探索冲突成本。重点在于内部间接冲突成本,这些成本是根据损失的时间来衡量的。这项研究基于675名调查参与者的自我报告,他们评估了他们在个人冲突的内部间接冲突成本上花费的时间。分析成本的形式是解释力,以及它们受冲突持续时间和强度影响的程度。所有已确定的内部间接冲突成本均呈正相关。冲突的持续时间和强度会影响浪费的时间,这意味着持续时间较短或强度较弱的群体与较高的群体不同。结果表明,冲突成本导致组织的显著成本。为了保持竞争力,管理者需要平衡冲突的机会和困难,并谨慎管理成本。这项研究为冲突成本这一尚未探索的研究领域做出了贡献,是科学分析该主题的首批研究成果之一。
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引用次数: 3
THE CONTRIBUTION OF CORPORATE SOCIAL RESPONSIBILITY PERCEPTION ON JOB PERFORMANCE: DOES CORPORATE REPUTATION MATTER? 企业社会责任感对工作绩效的贡献:企业声誉重要吗?
Q2 Business, Management and Accounting Pub Date : 2022-08-23 DOI: 10.3846/btp.2022.16089
Bui Nhat Vuong, D. Tung, Dao Duy Huan
The objective of this study is to examine the relationship between corporate social responsibility (CSR) and job performance through the mediating role of job attitudes. In addition, the moderating role of organizational reputation is also considered. Based on stakeholder theories, signaling theory, social exchange theory, and social identity theory, a research model has been developed. Data has been collected from 636 employees working in SMEs in Vietnam to provide empirical evidence. Research results showed that corporate social responsibility has made a positive contribution to improving job performance and this relationship was partially mediated by job attitudes. In addition, organizational reputation strengthened the positive connection between CSR and job attitudes. Finally, the study suggested some managerial implications to help leaders have appropriate policies to improve employees’ job performance.
本研究的目的是通过工作态度的中介作用来检验企业社会责任与工作绩效之间的关系。此外,还考虑了组织声誉的调节作用。基于利益相关者理论、信号传递理论、社会交换理论和社会认同理论,建立了一个研究模型。收集了636名在越南中小企业工作的员工的数据,以提供经验证据。研究结果表明,企业社会责任对提高工作绩效有积极贡献,这种关系部分由工作态度介导。此外,组织声誉强化了企业社会责任与工作态度之间的积极联系。最后,该研究提出了一些管理启示,以帮助领导者制定适当的政策来提高员工的工作绩效。
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引用次数: 1
INFORMATION SOURCE AND DESTINATION CHOICE: MEDIATION OF PERCEPTION OF COVID-19 PANDEMIC IMPACTS AND PERCEPTION OF DESTINATION 信息源与目的地选择:COVID-19大流行影响感知与目的地感知的中介作用
Q2 Business, Management and Accounting Pub Date : 2022-08-23 DOI: 10.3846/btp.2022.14852
Thi Le, My Bui
The tourism industry has changed at its core in response to the emergence of economic vitality, climate change, and notably the recent COVID-19 outbreak. This study’s objectives are (1) to examine the factors affecting tourists’ destination choices, including their information sources, their perceptions of their destinations, and their perceptions of the COVID-19 pandemic’s impact and (2) to determine which of these factors play the most critical mediating role (i.e., perception of COVID-19 pandemic impact or perception of destination) in the relationship between information source and destination choice. Data from an online survey data of 645 respondents from Vietnam and MTurk were analyzed using SPSS version 22, Smart PLS 2.0 and Hayes Process 3.5. Our empirical findings suggest that (1) information source positively influences destination choice, (2) perception of the COVID-19 pandemic’s impact acts as a key mediator in the relationship between information sources and destination choices, and (3) perception of destination ranked first as the most vital factor in tourists’ destination choices. Our studies also discovered that the relationship from Information sources -> Perception of destination -> Destination choice is the strongest effect on travelers among the three indirect relationship. Our research will be of the greatest benefits to tourism stakeholders or tourism businesses as a foundation for further exploration into consumers’ behavior and attitudes toward destinations and help them to promote efficient emergencyresponse plans.
旅游业的核心已经发生了变化,以应对经济活力的出现、气候变化,尤其是最近新冠肺炎的爆发。本研究的目的是(1)检验影响游客目的地选择的因素,包括他们的信息来源、他们对目的地的看法,以及他们对新冠肺炎大流行影响的感知,以及(2)确定这些因素中哪些在信息源和目的地选择之间的关系中发挥最关键的中介作用(即,对新冠肺炎大流行影响的认知或对目的地的感知)。使用SPSS版本22、Smart PLS 2.0和Hayes Process 3.5对来自越南和MTurk的645名受访者的在线调查数据进行分析。我们的实证结果表明,(1)信息源对目的地选择有积极影响,(2)对新冠肺炎疫情影响的感知是信息源与目的地选择之间关系的关键中介,(3)对目的地的感知是游客目的地选择中最重要的因素。我们的研究还发现,在三种间接关系中,信息来源->目的地感知->目的地选择的关系对旅行者的影响最大。我们的研究将为旅游业利益相关者或旅游企业带来最大利益,为进一步探索消费者对目的地的行为和态度奠定基础,并帮助他们推广有效的应急计划。
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引用次数: 2
UNPACKING THE ORGANIZATIONAL CULTURE AS A SUSTAINABLE DISTINCTIVE COMPETENCE IN KNOWLEDGE INTENSIVE FIRMS: THE HARVESTPLUS CASE IN COLOMBIA 在知识密集型企业中,组织文化是一种可持续的独特能力:哥伦比亚的harvestplus案例
Q2 Business, Management and Accounting Pub Date : 2022-08-09 DOI: 10.3846/btp.2022.14963
M. Grueso-Hinestroza, Norbey Amaya, Gustavo Peralta-Hernández, Wolfgang Pfeiffer
Knowledge-Intensive Firms are a relevant research and practice field because there is much interest in factors promoting their competitiveness. Scholarly literature has noted that organizational culture is a resource is related to the achievement of competitive advantages. Nevertheless, organizational culture at Knowledge-Intensive Firms, has been scarcely analyzed regarding how it is configured and what effects it has. To explain how organizational culture at HarvestPlus, as a Knowledge-Intensive Firm, becomes a distinctive competency, a qualitative study case study design was developed. The results indicate that the predominant culture is adhocratic, it has evolved according to the different HarvestPlus phases and is a sustainable distinctive competence due to it is valuable, difficult to imitate and therefore unique. This research will be useful for scholars and practitioners of this type of organization to understand the usefulness of coordinating and integrating the organizational culture, to leadership behaviors, human resources practices and strategic alliances management, to create strategic resources, as HarvestPlus has done.
知识密集型企业之所以成为一个相关的研究和实践领域,是因为人们对提升其竞争力的因素非常感兴趣。学术文献指出,组织文化是一种关系到竞争优势取得的资源。然而,知识密集型企业的组织文化,几乎没有分析它是如何配置的,它有什么影响。为了解释HarvestPlus作为一家知识密集型公司的组织文化如何成为一种独特的能力,我们开发了一个定性研究案例研究设计。结果表明,优势文化是一种灵活的文化,它根据不同的HarvestPlus阶段而进化,并且由于其有价值,难以模仿,因此是一种可持续的独特能力。本研究将有助于此类组织的学者和实践者理解组织文化的协调和整合对领导行为、人力资源实践和战略联盟管理的有用性,以创造战略资源,正如HarvestPlus所做的那样。
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引用次数: 1
RECONSIDERING INDIVIDUALS’ COMPETENCIES IN BUSINESS INTELLIGENCE AND BUSINESS ANALYTICS TOWARD PROCESS EFFECTIVENESS: MEDIATION-MODERATION MODEL 从过程有效性的角度重新考虑个人在商业智能和商业分析方面的能力:中介-调节模型
Q2 Business, Management and Accounting Pub Date : 2022-06-21 DOI: 10.3846/btp.2022.16548
Malek Al-edenat, Nayel Alhawamdeh
The purpose of this study is to investigate the impact of individuals’ competencies in business intelligence (BI) and analytics (BA) on process effectiveness (PE). Moreover, to investigate the mediating role of user participation (UP) and the moderating role of gender in this relationship. An empirical analysis based on survey data was conducted. A sample of 215 middle and upper management levels from SMEs located in Jordan was surveyed to collect the data. Structural equation modelling through partial least squares-multi group analysis (PLS-MGA) is used to analyze the data. The results support the direct positive impact of individuals’ competencies in business intelligence (BA) and business analytics (BA). Moreover, user participation has been found to mediate this relationship. Additionally, the results showed that gender moderates the relationship between individuals’ competencies in business intelligence (BI) and analytics (BA) on process effectiveness (PE). The findings improve the understanding of the needed individuals’ competencies in business intelligence (BI) and analytics (BA) that affect process effectiveness (PE). This will help develop and arrange strategies that increase individuals’ competencies in business intelligence (BI) and analytics (BA) among employees. Furthermore, managers and owners should put plans for strategies to augment confidence amongst female employees.
本研究的目的是调查个人在商业智能(BI)和分析(BA)方面的能力对过程有效性(PE)的影响。此外,研究用户参与(UP)的中介作用和性别在这种关系中的调节作用。根据调查数据进行了实证分析。对约旦中小企业的215名中高层管理人员进行了抽样调查,以收集数据。采用偏最小二乘多组分析的结构方程模型对数据进行分析。研究结果支持了个人在商业智能(BA)和商业分析(BA)方面的能力的直接积极影响。此外,已经发现用户参与可以调解这种关系。此外,研究结果表明,性别调节了个人在商业智能(BI)和过程有效性分析(BA)方面的能力之间的关系。研究结果提高了对所需个人在商业智能(BI)和分析(BA)方面影响流程有效性(PE)的能力的理解。这将有助于制定和安排战略,提高员工在商业智能(BI)和分析(BA)方面的个人能力。此外,管理人员和所有者应制定战略计划,以增强女性员工的信心。
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引用次数: 3
期刊
Business: Theory and Practice
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