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Platform-based support for AI uptake by SMEs: guidelines to design service bundles 中小企业采用AI的基于平台的支持:设计服务包的指导方针
Q2 Social Sciences Pub Date : 2023-10-13 DOI: 10.1108/cemj-08-2022-0096
Bartlomiej Gladysz, Davide Matteri, Krzysztof Ejsmont, Donatella Corti, Andrea Bettoni, Rodolfo Haber Guerra
Purpose Manufacturing small and medium-sized enterprises (SMEs) have already noticed the tangible benefits offered by artificial intelligence (AI). Several approaches have been proposed with a view to support them in the processes entailed in this innovation path. These include multisided platforms created to enable the connection between SMEs and AI developers, making it easier for them to network each other. While such platforms are complex, they facilitate simultaneous interaction with several stakeholders and reaching out to new potential users (both SMEs and AI developers), through a collaboration with supporting ecosystems such as digital innovation hubs (DIHs). Design/methodology/approach Mixed methods were used. The literature review was performed to identify the existing approaches within and outside the manufacturing domain. Computer-assisted telephonic (in-depth) interviewing , was conducted to include perspectives of AI platform stakeholders and collect primary data from various European countries. Findings Several challenges and barriers for AI platform stakeholders were identified alongside the corresponding best practices and guidelines on how to address them. Originality/value An effective approach was proposed to provide support to the industrial platform managers in this field, by developing guidelines and best practices on how a platform should build its services to support the ecosystem.
制造业中小企业(SMEs)已经注意到人工智能(AI)带来的实实在在的好处。已经提出了若干办法,以期在这条创新道路所涉及的进程中支持它们。其中包括为中小企业和人工智能开发者之间建立联系而创建的多边平台,使他们更容易相互联系。虽然这些平台很复杂,但它们通过与数字创新中心(DIHs)等支持生态系统的合作,促进了与多个利益相关者的同时互动,并接触到新的潜在用户(包括中小企业和人工智能开发者)。设计/方法/方法采用混合方法。进行文献综述以确定制造领域内外的现有方法。进行了计算机辅助电话(深度)访谈,以包括人工智能平台利益相关者的观点,并收集来自欧洲各国的原始数据。研究结果确定了人工智能平台利益相关者面临的一些挑战和障碍,以及如何解决这些挑战和障碍的相应最佳实践和指导方针。提出了一种有效的方法,通过制定关于平台如何构建其服务以支持生态系统的指导方针和最佳实践,为该领域的工业平台管理者提供支持。
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引用次数: 0
What do you think of transparent pay? The reflexive thematic analysis of opinions about pay transparency in Poland 你对透明薪酬有什么看法?对波兰薪酬透明度意见的反思性专题分析
Q2 Social Sciences Pub Date : 2023-10-09 DOI: 10.1108/cemj-10-2022-0160
Konrad Kulikowski
Purpose With pay transparency (PT) as an emerging trend in organizations around the world and the European Union promoting open pay regulations, PT is of increasing interest to scientists, managers and policymakers. However, it is still unclear what people think about PT and what theoretical perspectives might explain people's views on transparent pay. Therefore, the purpose of this paper is to explore and systematize opinions about PT and to propose theoretical frameworks to understand different reactions to it. Design/methodology/approach Qualitative reflexive thematic analysis of the Internet debate that emerged in Poland in 2019 in response to the proposition of new law regulations aimed to improve PT by introducing obligatory pay ranges in job offers. Findings The author's analysis revealed a set of 41 specific and often opposite opinions about PT, which allow for the systematization of hopes and concerns related to PT around the 7 favorable and 6 unfavorable higher-order themes. Social implications The author's results might inform policymakers and managers about the possible risks and benefits of PT implementation. Revealed opposite opinions about PT raise awareness that PT policies, while solving some social problems, might simultaneously create others. Originality/value The author provides new insights into opinions that people hold about transparent pay based on real-world data. The author suggests theoretical perspectives for understanding and predicting reactions to PT, such as Hobfoll's Conservation of Resources Theory and Adam`s Equity Theory. Based on this, the authors propose that opposite opinions about PT might be explained by (a) perceived pay dispersion fairness and (b) perceived PT costs-benefits ratio.
随着薪酬透明度(PT)在世界各地的组织和欧盟促进开放薪酬法规的新兴趋势,PT越来越引起科学家,管理人员和政策制定者的兴趣。然而,人们对PT的看法,以及什么样的理论视角可以解释人们对透明薪酬的看法,目前还不清楚。因此,本文的目的是探索和系统化关于PT的观点,并提出理论框架来理解对PT的不同反应。设计/方法/方法对2019年波兰出现的互联网辩论进行定性反思性专题分析,以回应旨在通过在工作机会中引入强制性工资范围来改善PT的新法律法规提案。作者的分析揭示了关于PT的41个具体且经常相反的观点,这使得围绕7个有利和6个不利的高阶主题的PT相关的希望和关注得以系统化。作者的研究结果可能会让决策者和管理者了解实施PT可能存在的风险和收益。对PT的反对意见让人们意识到,PT政策在解决一些社会问题的同时,可能会产生其他问题。原创性/价值作者基于现实世界的数据,对人们对透明薪酬的看法提供了新的见解。作者提出了理解和预测对PT反应的理论视角,如霍布斯的资源守恒理论和亚当的公平理论。在此基础上,作者提出,关于薪酬分配的相反观点可以用(a)感知薪酬分散公平性和(b)感知薪酬成本效益比来解释。
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引用次数: 0
What do we talk about when we talk about strategic renewal: a systematic literature review of 40 years of research 当我们谈论战略更新时,我们谈论的是什么:对40年研究的系统文献综述
Q2 Social Sciences Pub Date : 2023-10-05 DOI: 10.1108/cemj-01-2023-0003
Mariola Ciszewska-Mlinarič, Piotr Wójcik
Purpose The purpose of this study is to synthesize the literature on the topic of strategic renewal by identifying the key dimensions of extant research and the connections between fragmented research domains. Design/methodology/approach This study applies systematic literature review to identify the level of consistency and generalizability of research findings across existing studies in a comprehensive manner. Findings This study identifies six main themes of strategic renewal in the extant literature: (1) antecedents, (2) initiation, (3) logic, (4) structure, (5) process and (6) outcomes of strategic renewal. Research limitations/implications By integrating the current streams of research, the review offers a conceptual model of strategic renewal that maps the current state of the research and provide insights into key themes for the future research. Originality/value1 This study, identifies connections between fragmented research domain and offers a conceptual framework of strategic renewal.
本研究的目的是通过识别现有研究的关键维度和碎片化研究领域之间的联系来综合战略更新这一主题的文献。设计/方法/方法本研究采用系统的文献综述,以综合的方式确定现有研究中研究结果的一致性和可概括性水平。本研究确定了现有文献中关于战略更新的六大主题:(1)前因、(2)启动、(3)逻辑、(4)结构、(5)过程和(6)结果。通过整合当前的研究流,本文提供了一个战略更新的概念模型,该模型描绘了研究的现状,并为未来的研究提供了关键主题的见解。原创性/价值本研究确定了碎片化研究领域之间的联系,并提供了战略更新的概念框架。
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引用次数: 0
The multilevel governance of financial instruments in regional development policy: the case of Poland 区域发展政策中金融工具的多层次治理:以波兰为例
IF 0.9 Q2 Social Sciences Pub Date : 2023-09-05 DOI: 10.1108/cemj-05-2022-0071
Katarzyna Sum, M. Radło, Marta Mackiewicz
PurposeThe aim of this article is to investigate how the use of financial instruments influences the development of Regional Development Funds (RFR) in Poland and to assess the maturity and coherence of the regional development financing system in this country.Design/methodology/approachThe methodology is based on the multilevel governance literature and on data collected during 26 in-depth interviews in regional, national and international institutions.FindingsThe authors demonstrate that the use of financial instruments stimulates new kinds of cooperation between several institutions and contributes to the establishment of RFR. The authors also show that the Polish regional financing system is still developing and formulate recommendations about necessary improvements.Originality/valueThe main contribution of this article, in addition to taking up a new, relevant topic for the regional development policy in countries benefiting from European Union (EU) cohesion policy, is the application of the multilevel governance (MLG) concept to explain the development of the Polish regional development financing system. Moreover, the significant added value of this study comes from the use of data collected during 26 in-depth interviews (IDI) in regional, national and international institutions on the use of repayable instruments in regional development policy.
目的本文旨在调查金融工具的使用如何影响波兰区域发展基金的发展,并评估该国区域发展融资体系的成熟度和一致性。设计/方法论/方法论该方法论基于多层次治理文献和在区域、国家和国际机构进行的26次深入访谈中收集的数据。研究结果作者证明,金融工具的使用刺激了多个机构之间的新型合作,并有助于建立RFR。作者还表明,波兰的区域融资体系仍在发展中,并就必要的改进提出了建议。原创性/价值本文的主要贡献,除了为受益于欧盟(EU)凝聚力政策的国家的区域发展政策提出了一个新的相关主题外,还应用了多层次治理(MLG)概念来解释波兰区域发展融资体系的发展。此外,这项研究的显著附加值来自于使用区域、国家和国际机构在26次深度访谈中收集的关于在区域发展政策中使用可偿还工具的数据。
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引用次数: 0
Audit committees in public companies listed on the Warsaw Stock Exchange: compliance with hard law in practice 华沙证券交易所上市公司审计委员会:在实践中遵守硬性法律
IF 0.9 Q2 Social Sciences Pub Date : 2023-09-01 DOI: 10.1108/cemj-12-2021-0150
J. Gad
PurposeThe article aims to determine the implementation extent of the regulations around appointment and characteristics of audit committees and regulations concerning disclosure of information about the audit committee in Polish practice.Design/methodology/approachThe author analyzed the informative content of management reports and corporate governance statements. The survey covered all domestic companies listed on the Warsaw Stock Exchange in the years from 2017 to 2021.FindingsThe new guidelines resulting from hard law had a significant impact on the corporate governance on the Polish capital market. According to the research results, over the analyzed years, the share of companies listed on the Warsaw Stock Exchange, which appointed an audit committee within the supervisory board, clearly increased. Moreover, the research found that in the period under study, not all companies fulfilled the obligation to disclose information about the audit committee resulting from hard law. In particular, this applies to disclosures on how the members of the audit committee acquired competencies in the area of accounting.Practical implicationsThe article concerns the operation of the audit committee in public companies listed on the Polish capital market. The study can serve as a reference point for further research on corporate governance. The results of the research may be an indication for those who create legal solutions in the area of corporate governance.Originality/valueThis is the first such comprehensive study on the characteristics of the audit committee and disclosures about the audit committee resulting from the introduction of hard law in this area.
本文旨在确定波兰实践中有关审计委员会任命和特征的规定以及审计委员会信息披露的规定的实施程度。作者分析了管理报告和公司治理报表的信息内容。该调查涵盖了2017年至2021年在华沙证券交易所上市的所有国内公司。结果:由硬法律产生的新指导方针对波兰资本市场的公司治理产生了重大影响。根据研究结果,在分析的年份中,在华沙证券交易所上市的公司在监事会中任命审计委员会的比例明显增加。此外,研究发现,在研究期间,并非所有公司都履行了由于法律硬性规定而导致的审计委员会信息披露义务。这尤其适用于披露审计委员会成员如何获得会计领域的胜任能力。本文研究的是波兰资本市场上市公司审计委员会的运作。本研究可为进一步研究公司治理提供参考。研究结果可能是一个指示,为那些谁在公司治理领域创造法律解决方案。原创性/价值这是第一次对审计委员会的特征和审计委员会在该领域引入硬法后的披露进行全面研究。
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引用次数: 0
IP box effects in the gaming industry 游戏产业中的IP盒子效应
IF 0.9 Q2 Social Sciences Pub Date : 2023-09-01 DOI: 10.1108/cemj-12-2021-0143
Anna Białek-Jaworska, A. Teterycz, R. Sichel, Michael Wozniak
PurposeThis paper aims to verify how the intellectual propertyuce their tax rate to increase their investment and innovativeness. With a panel model approach – system GMM and DiD with multiple time periods – it analyses data from the Orbis database for 2011–2019 of 673 firms from the gaming industry in 11 countries and hand-collected data on intellectual property rights protection. The authors study public and private companies from the gaming sector in leading European markets and all three countries that protect intellectual property rights of software (Japan, South Korea, the USA).FindingsRecent reforms enable gaming companies to use preferential tax treatment for IP-related income and significantly impact a firm’s revenue growth.Practical implicationsNevertheless, European gaming firms require time to leap the gap to the growth and innovativeness of countries that protect software.Originality/valueThe authors show that the IP box stimulates gaming firms to protect IP via wordmarks, figurative marks, trademarks and software patents that bring effects in five years. Despite the critics against IP box, the authors prove its lagged efficiency, especially in profitable and larger firms.
本文旨在验证知识产权企业如何通过提高税率来增加其投资和创新能力。通过面板模型方法(系统GMM和多时间段的DiD),它分析了来自11个国家游戏行业673家公司的Orbis数据库2011-2019年的数据,以及手工收集的知识产权保护数据。作者研究了主要欧洲市场和所有三个保护软件知识产权的国家(日本、韩国和美国)的公共和私营游戏公司。最近的改革使游戏公司能够对与知识产权相关的收入使用税收优惠待遇,并显著影响公司的收入增长。然而,欧洲游戏公司需要时间来跨越与那些保护软件的国家的增长和创新之间的差距。作者指出,IP盒子刺激游戏公司通过文字标记、形象标记、商标和软件专利等方式保护IP,这些方式在5年内产生效果。尽管有人批评IP盒子,但作者证明了它的效率滞后,尤其是在盈利的大公司。
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引用次数: 0
The effect of income and expense shifting on the corporate income tax evasion 收入和费用转移对企业所得税逃税行为的影响
IF 0.9 Q2 Social Sciences Pub Date : 2023-08-22 DOI: 10.1108/cemj-08-2022-0091
S. Kołodziej, E. Maruszewska, Małgorzata Niesiobędzka
PurposeThis paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax liability.Design/methodology/approachTwo experiments were conducted in which young (N = 62) and experienced (N = 68) tax agents read a scenario placing them in a position of an employee responsible for tax planning and calculations of tax liabilities. The respondents’ task was to decide about the extent of the tax liability understatement using income or expense shifting.FindingsResearch demonstrated significantly higher extent of corporate income tax understatement when using income shifting compared to expense shifting in case of experienced tax agents (Study 2) and on tendency level among young tax agents (Study 1).Research limitations/implicationsResults of the studies might be of interest to managers paying attention to tax procedures within the company, governmental agencies investigating corporate tax evasion, as well as educators responsible for tax agents’ initial training and lifelong learning.Originality/valueThis study concentrates on tax agents who are employed in companies and corporate income tax evasion, which has not been analyzed in the literature so far.
目的本文旨在研究收入和费用转移对企业所得税逃税行为的影响——以税务人员故意违规为例。提交人预计,所使用的工具将区分少报纳税义务的程度。设计/方法/方法进行了两项实验,其中年轻(N=62)和经验丰富(N=68)的税务代理人阅读了一个场景,将他们置于负责税务规划和纳税义务计算的员工的位置。受访者的任务是通过收入或费用转移来决定纳税义务少报的程度。调查结果研究表明,与经验丰富的税务代理人的费用转移(研究2)和年轻税务代理人的趋势水平(研究1)相比,在使用收入转移时,企业所得税少报的程度明显更高。研究的局限性/含义这些研究的结果可能会引起关注公司内部税务程序的管理人员的兴趣,调查企业逃税行为的政府机构,以及负责税务人员初始培训和终身学习的教育工作者。原创性/价值这项研究集中于受雇于公司的税务代理人和企业所得税逃税,迄今为止文献中尚未对此进行分析。
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引用次数: 0
Implications for multinational enterprises from emerging market subsidiaries’ reverse knowledge transfer 新兴市场子公司反向知识转移对跨国企业的启示
IF 0.9 Q2 Social Sciences Pub Date : 2023-08-22 DOI: 10.1108/cemj-08-2022-0097
D. Fjellström, E. Chowdhury, Sohail Ahmad, Bolortuya Batkhuu
PurposeThis study aims to understand the role of drivers, underlying challenges and, consequently, the implications of the reverse knowledge transfer (RKT) process for the multinational enterprises (MNE)s.Design/methodology/approachA dyadic qualitative research design was used with a cross-country design covering perspectives from both the headquarters and subsidiaries from the USA, Denmark, Pakistan, India and Bangladesh. In-depth interviews were conducted with managers in multiple sectors such as information technology, telecommunications, project management and engineering.FindingsThe study reveals the constraints and drivers of the RKT process, and furthermore elaborates on the implications for MNEs. RKT can lead to the development of new processes, subsidiary independence and intra-organizational knowledge transfer. Besides, it can entail challenges such as position insecurity for subsidiaries and a blurring of the MNE market vision. The findings demonstrate several implications for the MNEs.Practical implicationsThe study highlights the direct implications of RKT for the multinational enterprises. The findings serve as a practical guide for global managers seeking to improve their competitive edge.Originality/valueThe study presents a framework of the RKT process from emerging market subsidiaries to parent companies, that demonstrates the role of drivers, underlying challenges and implications of the RKT process for the MNEs.
目的本研究旨在了解驱动因素的作用、潜在的挑战,以及逆向知识转移(RKT)过程对跨国企业的影响,巴基斯坦、印度和孟加拉国。对信息技术、电信、项目管理和工程等多个部门的管理人员进行了深入访谈。研究结果揭示了RKT过程的制约因素和驱动因素,并进一步阐述了对跨国公司的启示。RKT可以导致新流程的开发、子公司的独立性和组织内的知识转移。此外,这可能带来一些挑战,如子公司的地位不安全和跨国公司市场愿景的模糊。研究结果表明,RKT对跨国企业具有若干启示。实际启示。该研究强调了RKT对多国企业的直接启示。这些发现为寻求提高竞争优势的全球管理者提供了实用指南。独创性/价值该研究提出了从新兴市场子公司到母公司的RKT流程框架,展示了驱动因素的作用、潜在挑战以及RKT流程对跨国公司的影响。
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引用次数: 0
Co-creation of business and marketing models for SMEs in short food supply chains in Lithuania, Latvia and Poland 为立陶宛、拉脱维亚和波兰食品供应链中的中小企业共同创建商业和营销模式
IF 0.9 Q2 Social Sciences Pub Date : 2023-08-08 DOI: 10.1108/cemj-12-2022-0254
Adam Oleksiuk, Katarzyna Rull Quesada
Purpose The aim of this article is to identify the issues of short food supply chains (SFSCs) in three countries of Central and Eastern Europe, i.e. Lithuania, Latvia and Poland, to compare the barriers to shortening food supply chains and to indicate business models for short supply chains.Design/methodology/approach Within the AgroBRIDGES project, the authors organized local co-creation workshops from August to September 2021 in 12 European regions and countries, engaging 150+ agrifood stakeholders of the project’s local communities.Findings The development potential of SFSCs in Lithuania, Latvia and Poland is high and seems to be growing every year. Currently, the development potential of SFSCs in Lithuania, Latvia and Poland is stimulated more by social trends than by public support. Traditional business models based on the distribution of food products through local and regional markets have a definitely diminishing potential.Research limitations/implications Although this article covers an existing gap in the literature, it also has several limitations that may serve as an inspiration for future research. First, the results draw on a sample of agrifood value chain stakeholders in Lithuania, Latvia and Poland; hence, the findings might be industry specific. Therefore, future studies should explore this topic on wider target groups or different industries. Moreover, the method is qualitative and could be supplemented with additional quantitative analysis of similar tools or the experience of other agrifood companies from European countries.Practical implications The article seeks to build bridges between consumers and producers by supporting SFSCs through a systemic, holistic and multi-actor approach.Originality/value The study elaborates on the under-researched topic of SFSCs in the context of barriers to shortening food supply chains and business models for short supply chains in Lithuania, Latvia and Poland.
目的本文的目的是确定中欧和东欧三个国家(即立陶宛、拉脱维亚和波兰)的短食品供应链问题,比较缩短食品供应链的障碍,并指出短供应链的商业模式。设计/方法/方法在AgroBRIDGES项目中,作者于2021年8月至9月在12个欧洲地区和国家组织了当地共创研讨会,吸引了该项目当地社区的150多名农业食品利益相关者。调查结果立陶宛、拉脱维亚和波兰的SFSC的发展潜力很高,而且似乎每年都在增长。目前,立陶宛、拉脱维亚和波兰的SFSC的发展潜力更多地受到社会趋势的刺激,而不是公众的支持。基于通过当地和区域市场分销食品的传统商业模式的潜力肯定在减弱。研究局限性/含义尽管本文涵盖了文献中现有的空白,但它也有一些局限性,可能会对未来的研究有所启发。首先,研究结果借鉴了立陶宛、拉脱维亚和波兰的农业食品价值链利益相关者样本;因此,这些发现可能是针对行业的。因此,未来的研究应该在更广泛的目标群体或不同的行业中探索这一主题。此外,该方法是定性的,可以补充对类似工具的额外定量分析或欧洲国家其他农业食品公司的经验。实际意义本文试图通过系统、整体和多参与者的方法支持SFSC,在消费者和生产者之间架起桥梁。独创性/价值该研究阐述了在立陶宛、拉脱维亚和波兰缩短食品供应链的障碍和短供应链的商业模式背景下,SFSC研究不足的主题。
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引用次数: 0
Helping Dwight: how gamification can improve CSR communication effectiveness? 帮助德怀特:游戏化如何提高企业社会责任的沟通效果?
IF 0.9 Q2 Social Sciences Pub Date : 2023-08-03 DOI: 10.1108/cemj-11-2021-0127
Filip Wójcik
PurposeThe main purpose of this study is to check the potential impact of gamification on communicating CSR issues.Design/methodology/approachThe examination was conducted concerning the correlations between income/education level and communication effectiveness with and without gamification application. For the need of this study the survey was prepared, containing inter alia narration resting on helping Dwight to deal with the problems with adjusting to work environment, the problem often avoided in corporate social responsibility (CSR) communication research, especially gamified.FindingsFindings show that gamification can help in this area, but depending on the author’s goal (spreading the news is the most relevant one).Originality/valueAlthough the gamification gained substantial interest over the last decade, the results of applying the same into CSR communication are still very rare.
本研究的主要目的是检验游戏化对企业社会责任问题沟通的潜在影响。设计/方法/方法对收入/教育水平与有无游戏化应用的沟通有效性之间的相关性进行了检查。本调查是根据本研究的需要而准备的,其中包括关于帮助德怀特处理适应工作环境问题的叙述,这是企业社会责任(CSR)传播研究中经常回避的问题,特别是游戏化。研究结果表明,游戏化可以在这方面有所帮助,但这取决于作者的目标(传播新闻是最相关的一个)。虽然游戏化在过去十年中获得了巨大的利益,但将其应用于企业社会责任传播的结果仍然非常罕见。
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引用次数: 0
期刊
Central European Management Journal
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