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Financial equilibrium: An in-depth look at working capital management and productivity in manufacturing SMEs in Ecuador 财务平衡:深入探讨厄瓜多尔制造业中小型企业的营运资本管理和生产率
Pub Date : 2024-08-09 DOI: 10.37868/hsd.v6i2.515
Edison R. Valencia-Nuñez, Erika Belén Velastegui Villacis, Jorge Enrique Jordán Vaca, Jorge Francisco Abril Flores
The manufacturing industry is one of the main axes of the economy, which has been affected by the global economic crisis, so the competent authorities must address this problem by efficiently using the administration and management of resources. This research aimed to analyze working capital as a function of productivity in manufacturing SMEs in Zone 3 of Ecuador, one of the most important sectors worldwide. It has a quantitative approach, through the statements of financial situation presented in the SUPERCIAS of 112 SMEs in the years 2017 to 2020 that have remained constant over time, to carry out this process, data obtained from secondary sources were recorded by means of an observation sheet. Descriptive statistics, Spearman's Rho correlation, multivariate statistics, and principal component analysis, were used to perform a multiple linear regression model to detect the best year for predictions. The results showed that both small and medium-sized companies presented positive values with respect to the average working capital and productivity. On the other hand, for the year 2020 the two variables were affected due to the pandemic in this sector reducing their values, working capital and productivity have an average positive correlation; it was also determined that the year 2018 is the best year for predictions, being that the variables studied are financial indicators that contribute to the decision making in the companies.
制造业是受全球经济危机影响的经济主轴之一,因此主管当局必须通过有效利用行政和资源管理来解决这一问题。本研究旨在分析作为全球最重要行业之一的厄瓜多尔第三区制造业中小企业生产率函数的营运资本。本研究采用定量方法,通过 2017 年至 2020 年期间 112 家中小型企业在 SUPERCIAS 中提交的财务状况报表,这些报表随着时间的推移保持不变,为开展这一过程,通过观察表记录了从二手来源获得的数据。利用描述性统计、Spearman's Rho 相关性、多元统计和主成分分析,执行多元线性回归模型,以检测预测的最佳年份。结果显示,中小型公司的平均营运资本和生产率都呈现正值。另一方面,在 2020 年,这两个变量受到该行业大流行病的影响而降低了它们的数值,营运资本和生产率平均呈正相关;还确定 2018 年是预测的最佳年份,因为所研究的变量是有助于公司决策的财务指标。
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引用次数: 0
The impact of financial leverage on accrual-based and real earnings management considering role of growth opportunities 考虑到增长机会的作用,财务杠杆对权责发生制和实际收益管理的影响
Pub Date : 2024-08-09 DOI: 10.37868/hsd.v6i2.721
Akram Abbas Awad, Daruosh Foroghi, Alireza Rahrovi Dastjerdi
Research hypotheses that focus on financial leverage, earnings management, and sustainability factors which include growth potential will be highlighted in this study. Data collection includes all establishments that are trading on the Iraq Stock Exchange which is the sample population. Data comprised 31 issuers; selection was done systematically by eliminating companies from fiscal years 2009 through the year 2021. Estimation of the multivariate regression model used panel data actually to test hypotheses of this study. In relation to hypotheses, findings show that real EMS is not affected by financial leverage while accrual EMS is negatively affected. Furthermore, the research finds that a pertinent issue in this regard is the fact that the negative influence of monetary leverage on accrual-based earnings administration increases when growth opportunities are present. In another case, the relationship between monetary leverage and real earnings management does not depend on growth opportunity. Hence, this study shows the need to factor in sustainability elements like readiness for growth when examining the relation between financial leverage, earning management, and company performance.
本研究将重点关注财务杠杆、收益管理和可持续性因素(包括增长潜力)的研究假设。数据收集包括所有在伊拉克证券交易所交易的企业,即样本人群。数据包括 31 家发行人;通过剔除 2009 财年至 2021 财年的公司,系统地进行了选择。多元回归模型的估计实际上使用了面板数据,以检验本研究的假设。关于假设,研究结果表明,实际 EMS 不受财务杠杆的影响,而权责发生制 EMS 则受到负面影响。此外,研究还发现,这方面的一个相关问题是,当存在增长机会时,货币杠杆对应计制收益管理的负面影响会增加。另一种情况是,货币杠杆与实际收益管理之间的关系并不取决于增长机会。因此,本研究表明,在研究财务杠杆、收益管理和公司业绩之间的关系时,有必要考虑到可持续发展因素,如增长的准备程度。
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引用次数: 0
Governance and subjective well-being in the Countries of the Andean Community (CAN) 安第斯共同体(CAN)国家的治理和主观幸福感
Pub Date : 2024-07-16 DOI: 10.37868/hsd.v6i2.575
A. Núñez-Naranjo, Ximena Morales-Urrutia, Ariel Martínez-Jumbo
This study presents an analysis of the relationship between governance and subjective well-being in the Andean Community of Nations. The analyzed data is sourced from the World Values Survey of Wave 7. A quantitative approach was employed to investigate perceptions and political attitudes in the region. It highlights a positive, albeit slight, connection between subjective well-being and governmental trust, along with the positive influence of perception on wealth redistribution in well-being. Despite receiving subsidies, the unemployed consistently exhibit lower satisfaction levels. Significant associations were identified between governmental trust and opinions on wealth redistribution and surveillance. Additionally, political interest is positively correlated with the preference for men to excel in politics, indicating disparities in attitudes toward gender equality. These findings underscore the complex interaction between governance, well-being, and political perceptions in the Andean region.
本研究分析了安第斯国家共同体治理与主观幸福感之间的关系。分析数据来自世界价值观调查第 7 波。采用定量方法调查了该地区的观念和政治态度。结果表明,主观幸福感与政府信任之间存在着积极的联系,尽管这种联系很微弱,同时,主观幸福感对财富再分配也有积极影响。尽管失业者获得了补贴,但他们的满意度一直较低。研究发现,政府信任与财富再分配观点和监督之间存在显著关联。此外,政治兴趣与男性从政的偏好呈正相关,这表明人们对性别平等的态度存在差异。这些发现强调了安第斯地区治理、福祉和政治观念之间复杂的互动关系。
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引用次数: 0
Impact assessment methods for teaching activities on sustainable development goals in higher education institutions: A case study from a Bosnian university 高等教育机构可持续发展目标教学活动的影响评估方法:波斯尼亚一所大学的案例研究
Pub Date : 2024-07-15 DOI: 10.37868/hsd.v6i2.386
Özge Büyükdağlı, Lejla Tašaković
This study explores various approaches for assessing the impact of teaching activities on Sustainable Development Goals (SDGs). In addition to the well-known keyword search method, the study also introduces innovative methods utilizing text similarity algorithms, specifically Jaccard and Cosine algorithms. The performances of the traditional keyword search method and the proposed text similarity algorithms are then compared with the results obtained from a self-identification study conducted among the academic staff within the case study context. The strengths and weaknesses of each method are also discussed, aiming to contribute to a comprehensive understanding of impact assessment methodologies in the context of SDGs in education.
本研究探讨了评估教学活动对可持续发展目标(SDGs)影响的各种方法。除了众所周知的关键词搜索法,本研究还引入了利用文本相似性算法(特别是 Jaccard 和余弦算法)的创新方法。然后,将传统的关键词搜索方法和建议的文本相似性算法的性能与案例研究背景下在学术人员中开展的自我认同研究的结果进行比较。此外,还讨论了每种方法的优缺点,旨在帮助全面了解教育领域可持续发展目标背景下的影响评估方法。
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引用次数: 0
River morphological behavior between two barrages on the Euphrates: A case study 幼发拉底河上两个拦河坝之间的河流形态行为:案例研究
Pub Date : 2024-07-09 DOI: 10.37868/hsd.v6i2.583
Z. Abbass, J. Maatooq, Mustafa M. Al-Mukhtar
The Abbassia-Shammia stream is a meandering reach in Najaf Province downstream of the Euphrates. The geomorphological traits and process-based assessment of large rivers are rarely observed globally, particularly in less developed nations. The need for such evaluation arose due to climate change, hydraulic structure construction, and the possibility of extreme droughts and floods. The hydraulic and morphological properties of the Abbassia-Shammia reach were significantly altered owing to the installation of successive barrages and climatic change. This paper aims to assess the river morphological behavior downstream of the Euphrates near the Abbassia-Shammia reach for 32 km length through the bed change investigation process, i.e. river sedimentation and erosion. The morphological performance of the Euphrates reaches between two series of barrages, namely Abbassia and Shammia, was simulated using HEC RAS2D, a tool developed by the River Analysis System program of the Hydrologic Engineering Center. The research revealed that bed change levels ranged from 5.87 meters of sedimentation to 5.720 meters of erosion. Furthermore, the results showcased how effectively the HEC RAS2D model accurately captured the features of a Euphrates section between two barrages. The results of the study provide insights into the future behavior of channels. They can help to address the issues caused by the prevailing fluvial processes such as sedimentation and erosion.
Abbassia-Shammia 河是幼发拉底河下游纳杰夫省的一条蜿蜒河流。在全球范围内,尤其是在欠发达国家,很少能观察到大河的地貌特征和基于过程的评估。由于气候变化、水利工程建设以及可能发生的极端干旱和洪水,因此需要进行此类评估。由于连续安装拦河坝和气候变化,阿巴西亚-沙米亚河段的水力和形态特性发生了显著变化。本文旨在通过河床变化调查过程(即河流沉积和侵蚀),评估幼发拉底河下游靠近 Abbassia-Shammia 河段 32 公里处的河流形态行为。利用水文工程中心河流分析系统程序开发的工具 HEC RAS2D,模拟了幼发拉底河两个系列拦河坝(即阿巴西亚和沙米亚)之间河段的形态表现。研究结果显示,河床变化程度从 5.87 米的沉积到 5.720 米的侵蚀不等。此外,研究结果还展示了 HEC RAS2D 模型如何有效地准确捕捉两个拦河坝之间幼发拉底河河段的特征。研究结果为未来的河道行为提供了启示。这些结果有助于解决沉积和侵蚀等主流河道过程造成的问题。
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引用次数: 0
Forensic auditing and the use of artificial intelligence: A bibliometric analysis and systematic review in Scopus between 2000 and 2024 法证审计和人工智能的使用:2000年至2024年Scopus文献计量分析和系统回顾
Pub Date : 2024-07-08 DOI: 10.37868/hsd.v6i2.626
Rafael Romero-Carazas, A. P. Espíritu-Martínez, Margoth Marleny Aguilar-Cuevas, Maribel Nerida Usuriaga-Palacios, Luis Alberto Aguilar-Cuevas, Miriam Zulema Espinoza-Véliz, Melvi Janett Espinoza-Egoavil, Sonia Gladys Gutiérrez-Monzón
A significant and successful approach to fraud detection includes artificial intelligence in forensic auditing. Forensic auditors can now respond quickly to suspicious circumstances and take preventative action before fraud spreads and causes further damage to the organization, all thanks to artificial intelligence that has enabled early fraud identification. This article analyzes forensic auditing and the use of artificial intelligence through a bibliometric analysis in Scopus and a systematic literature review. The samples were documents selected using Boolean operators with keywords in English (Forensic AND auditing, artificial AND Intelligence), analyzed in Excel and VOSviewer. This research points out that forensic auditing and the use of artificial intelligence have advanced, in the variety of topics covered, the prominence of perpetrators, and the accessibility of crucial data. Therefore, to maintain the quality and integrity of their work, forensic auditors must adapt to technological advances, training in the use of artificial intelligence, and collaborate with other specialists and professionals. Consequently, with its empirical basis, this bibliometric and systematic review critically evaluates the research, to clarify the empirical basis of current trends in this field and lays the groundwork for future research.
法证审计中的人工智能是一种重要而成功的欺诈检测方法。法证审计师现在可以对可疑情况做出快速反应,并在欺诈行为蔓延并对组织造成进一步损害之前采取预防措施,这一切都要归功于人工智能实现了早期欺诈识别。本文通过 Scopus 的文献计量分析和系统的文献综述,对法务审计和人工智能的使用进行了分析。样本是使用布尔运算符和英文关键词(法证和审计、人工和智能)选取的文献,并在 Excel 和 VOSviewer 中进行了分析。这项研究指出,法证审计和人工智能的使用在涉及主题的多样性、犯罪者的突出性和关键数据的可获取性方面都取得了进步。因此,为了保持其工作的质量和完整性,法证审计师必须适应技术进步,接受人工智能使用方面的培训,并与其他专家和专业人员合作。因此,本文献计量学和系统综述以实证为基础,对相关研究进行了批判性评估,以澄清该领域当前趋势的实证基础,并为未来研究奠定基础。
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引用次数: 0
An LCIA-based model proposal for the selection of building interior finishing materials 基于 LCIA 模型的建筑内部装修材料选择建议书
Pub Date : 2024-06-03 DOI: 10.37868/hsd.v6i1.425
Nil Kokulu, Seden Acun Özgünler, Fethiye Ecem Edis, Saniye Karaman Öztaş
The increasing environmental impacts of buildings highlight conscious material selection as a pivotal aspect of sustainable building design. Most current life cycle impact assessment (LCIA) models on material selection focus on the main construction or insulation materials while often neglecting the environmental effects of finishing materials. Hence, this study seeks to present an LCIA-based model for selecting finishing materials based on their environmental impacts. Environmental Product Declaration (EPD) as a data source for the mandatory steps of LCIA is recommended for the model since it provides fast, reliable, and equivalent data on the environmental impacts of the materials. The model is validated by assessing three wall finishing materials in hotel bedrooms- gypsum board, paint, and wood panel. Findings revealed that the model has the potential to mitigate the environmental effects by guiding decisions made during the finishing material selection phase.
建筑物对环境的影响与日俱增,这凸显了有意识地选择材料是可持续建筑设计的一个关键方面。目前,大多数关于材料选择的生命周期影响评估(LCIA)模型都侧重于主要建筑材料或隔热材料,而往往忽略了饰面材料对环境的影响。因此,本研究试图提出一种基于 LCIA 的模型,根据饰面材料对环境的影响来选择饰面材料。由于环境产品声明(EPD)可提供快速、可靠和等效的材料环境影响数据,因此建议将其作为 LCIA 强制步骤的数据源。通过评估酒店卧室的三种墙面装饰材料--石膏板、油漆和木板,对模型进行了验证。研究结果表明,该模型有可能通过指导装修材料选择阶段的决策来减轻对环境的影响。
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引用次数: 0
US-China global competition and dilemma for Vietnam's strategic choices in the South China Sea conflict 中美全球竞争与越南在南海冲突中的战略选择困境
Pub Date : 2024-05-23 DOI: 10.37868/hsd.v6i1.550
Nguyen Manh Cuong, Kaddour Chelabi, Safia Anjum, Navya Gubbi Sateeshchandra, Svitlana Samoylenko, Kangwa Silwizya, Tran Nghiem
The South China Sea (SCS) conflict has become a critical factor for regional peace and development with growing geopolitical competition between China and the USA. To face the rising threat of China, the study argues that the balance of power theory is relevant to explain why Vietnam attempts to strengthen strategic alliances with the USA, Russia, EU, and India to balance against the rising threat of China in SCS. However, this theory is not able to explain why Vietnam has a bandwagoning policy toward China at the same time. To fill the gap of the previous studies, this study endeavors to put forward the point that as geopolitical rivalry between the two superpowers, the United States and China, intensifies, Vietnam is put in a predicament of balancing the economic and the political choices against the choices of taking a neutral stand against the assertiveness of China in the SCS. Further, the alternative traditional balance options with ASEAN, and Russia are not sufficiently effective for Vietnam to balance against China since the position of both ASEAN and Russia is much weaker than China. This study also suggests that the support of the USA, EU, and its alliance for Vietnam’s position creates unbearable costs for China’s aggressive behaviors in SCS. By using the mathematical and logical framework, the study suggests that Vietnam tends to adopt a mixed strategy (balancing, bandwagoning, neutrality) in dealing with China’s threats.
随着中美地缘政治竞争的日益加剧,南海冲突已成为地区和平与发展的关键因素。面对中国不断上升的威胁,本研究认为,均势理论可以解释越南为何试图加强与美国、俄罗斯、欧盟和印度的战略联盟,以平衡中国在南中国海不断上升的威胁。然而,这一理论无法解释越南为何同时对中国采取拉拢政策。为了弥补以往研究的不足,本研究试图提出这样一个观点:随着中美两个超级大国之间地缘政治竞争的加剧,越南陷入了在经济和政治选择与针对中国在南沙群岛的强硬态度采取中立立场的选择之间寻求平衡的困境。此外,由于东盟和俄罗斯的立场远弱于中国,越南与东盟和俄罗斯的传统平衡选择不足以有效平衡中国。本研究还表明,美国、欧盟及其联盟对越南立场的支持为中国在南沙的侵略行为带来了难以承受的代价。通过使用数学逻辑框架,本研究认为越南在应对中国威胁时倾向于采取混合战略(平衡、拉帮结派、中立)。
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引用次数: 0
‘Escuela de Balates’: Transmission and dissemination of traditional dry stone construction techniques 巴拉特斯学校传统干砌石建筑技术的传承与传播
Pub Date : 2024-05-20 DOI: 10.37868/hsd.v6i1.384
Elena Correa Jiménez, Julio Miguel Román Punzón, José Abellán Santiesteban, José María Martín Civantos
The Biocultural Archaeology Laboratory (MEMOLab) of the University of Granada undertook the recovery of an ancient agricultural space linked to the medieval alquería (village) of Alcázar (Jérez del Marquesado, Granada, Spain). This participatory process comprised several tasks, the most outstanding being the development of a dry stone construction school called the ‘Escuela de Balates’ offering instruction on how to restore the walls of ancient cultivation terraces. The main objectives of the project were to recover the agricultural space, gain knowledge of ancestral practices, and involve the local population in the conservation of its cultural and environmental heritage.
格拉纳达大学生物文化考古实验室(MEMOLab)负责恢复与中世纪阿尔卡扎尔村(西班牙格拉纳达,杰雷斯-德尔马尔凯萨多)相关的古代农业空间。这项参与性工作包括多项任务,其中最突出的是建立一所名为 "Escuela de Balates "的干石建筑学校,指导如何修复古代耕作梯田的墙壁。该项目的主要目标是恢复农业空间,了解祖先的做法,让当地居民参与保护其文化和环境遗产。
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引用次数: 0
Perceptions of farmers regarding peatland restoration model of paludiculture in South Sumatra, Indonesia 农民对印度尼西亚南苏门答腊泥炭地恢复棕榈栽培模式的看法
Pub Date : 2024-05-06 DOI: 10.37868/hsd.v6i1.418
Ema Pusvita Ema, Andy Mulyana, Dessy Adriani, Mirza Antoni
Peatland fires are a common problem requiring urgent and comprehensive action. Therefore, this research aimed to examine perceptions of farmers regarding paludiculture model in peatland restoration efforts. The methodology used was a case-study design, while sampling was carried out with a deliberate method, producing a total of 50 farmers. Data analysis was performed through tabulation followed by interpretation using Likert tables. Statistical tests were conducted with chi-square, multiple linear regression, and logistic analysis. The results showed that perceptions of farmers were in a good category, with the influencing factors being social, economic, and environmental. Efforts made by the government and academics produced significant results regarding the factors influencing perceptions to adopt paludiculture model. Adopters were divided into five categories of farmers with the largest number being the initial majority, namely 23. Chi-square analysis identified variables strongly related to perceptions of farmers, including income, production amount, and education. The decision of farmers depends on the assessment of perceptions regarding the paludiculture model. In conclusion, the paludiculture model is a solution for making informed decisions to sustain peatland and yield significant profits for farmers.
泥炭地火灾是一个普遍问题,需要采取紧急和全面的行动。因此,本研究旨在考察农民对泥炭地恢复工作中的棕榈栽培模式的看法。采用的方法是案例研究设计,而抽样则是通过有意识的方法进行的,共产生了 50 位农民。数据分析以表格形式进行,然后使用李克特表格进行解释。统计检验采用了卡方检验、多元线性回归和逻辑分析。结果显示,农民的看法属于良好范畴,影响因素包括社会、经济和环境。在影响采用棕榈栽培模式的因素方面,政府和学术界的努力取得了显著成果。采用者被分为五类农民,其中人数最多的是最初的大多数,即 23 人。卡方分析确定了与农民看法密切相关的变量,包括收入、产量和教育程度。农民的决定取决于对棕榈栽培模式认知的评估。总之,泥炭栽培模式是农民做出明智决策以维持泥炭地并获得可观利润的一种解决方案。
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引用次数: 0
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Heritage and Sustainable Development
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