Business

This study aims to determine empirically related to the influence of the implementation of Good School Governance (GSG), the quality of human resources, and the internal control system on fraud prevention in managing BOS funds. This type of research is quantitative research with theory testing through measuring research variables with numbers and conducting data analysis with statistical procedures. The population in this study is all Public and Private Madrasah Ibtidaiyah in Lampung Province with resource persons namely the Head of Madrasah, Operator, Treasurer, and Chairman of the Committee of all Public and Private Madrasah Ibtidaiyah in Lampung Province totaling 3,088 people. The technique in sampling is purposive sampling. The sample in this study was all Madrasah Ibtidaiyah Negeri in Lampung Province as many as 180 people including the Head of Madrasah, Operator, Treasurer, and Chairman of MIN Committee throughout Lampung Province.

This research introduces a mobile application specifically designed to enhance tourist safety in warm and humid destinations. The proposed solution integrates advanced functionalities, including a comprehensive warning system, health recommendations, and a life rescue system. The study showcases the exceptional effectiveness of the implemented system, consistently providing tourists with precise and timely weather and safety information. Notably, the system achieves an impressive average accuracy rate of 100%, coupled with an astonishingly rapid response time of just 0.001 s. Furthermore, the research explores the correlation between the System Usability Scale (SUS) score and tourist engagement and loyalty. The findings reveal a positive relationship between the SUS score and the level of tourist engagement and loyalty. The proposed mobile solution holds significant potential for enhancing the safety and comfort of tourists in hot and humid climates, thereby making a noteworthy cont...

A supply chain can be defined as a set of relationships among suppliers, manufacturers, distributors and retailers that facilitates the transformation of raw materials into final products. As such any examination of a supply chain system cannot be divorced from the consideration of the types of relationships that exist between the players in the chain. Such strategic analysis will also help supply chain members in deciding who to partner with and what type of relationship would be most useful for the player or the supply chain. Although supply chain management principles advocate close collaboration among all supply chain players this is far from the practice especially where resources and trust are scarce and the winner takes all attitude prevails. The question of whether to integrate or not to integrate and with whom can be discussed by investigating effects and trade-offs from such a venture. Other factors like the impact of the existence and position of a powerful player in the chain can also be investigated. This paper discusses the issues pertaining to the incorporation of buyer-supplier relationships in supply chain models and the representation of such relationships in the simulation of supply chains.

This research is motivated by a lack of understanding of halal products and foods, therefore researchers feel interested in researching the challenge of understanding the halalness of food so that culinary micro, small and medium enterprises actors are not careless in serving food to consumers. This study aims to obtain clear information about: 1) Knowing the understanding of culinary micro, small and medium enterprises actors on halal food products in Sambas Regency, 2) Knowing the application of culinary micro, small and medium enterprises actors to halal food products in Sambas Regency, 3) Knowing the benefits of understanding halal food products for culinary micro, small and medium enterprises actors  in Sambas County. The subjects in the study were culinary micro, small and medium enterprises actors who had attended halal supervisor training in Sambas district. To obtain data related to the focus of the study, researchers conduct interviews, observations and documentation. The ...

El modelo de negocio tradicionalmente empleado en los medios informativos, basado en el cobro al lector o consumidor y en los ingresos publicitarios, resulta insuficiente para poder sostener la empresa informativa. Es necesario reinventar el modelo de negocio, buscando un sistema que permita a los medios subsistir en el nuevo mercado mediático online, con multiproducto y globalizado.

Data visualization is a familiar buzzword. Experts in the humanities, social and natural sciences, as well as technology, along with semi-experts and the general public, reach people everywhere with trends and conclusions drawn from visualized data. Governments, industries, businesses, sciences, marketers, academics, students and others value data visualization methods and tools as critical, applicable tools for understanding the world, which provide rich information analyses for specialists and generalists alike. Unfortunately, no single resource offers a space where people working in the multifaceted field of data visualization can share projects they are working on, tools they created, educational opportunities in the field, nor where they (and their work) are situated geographically. A research group at New Mexico Institute of Mining and Technology seeks to fill this gap with a repository of data visualization resources called "Data Visualization Map (DVMap)." The DVMap is an interactive network data and geographic representation graph that provides a data visualization space for people across the world to share, view and/or collaborate on projects and publications; tools deployed or under development; educational opportunities in data visualization, such as formal programs, summer seminars, conferences; and the geographical locations of the users, projects, tools and educational opportunities. Given the necessity of this repository, this paper outlines the structure, underlying methodology, and anticipated outcomes for the DVMap data visualization network. The paper also accounts for limitations of the project and the potential problems of creating a map that wants to share work-especially work in progress-with everyone.

The objective of this article is to assess the impact of a gradual increase in the number of labels appearing on some food products on consumer valuation of the given product. Three empirical studies were designed to measure the effects of using labels to differentiate food products (Organic Farming, Fairtrade, and Label Rouge (a French label that concerns organoleptic quality)) on the willingness of 519 French consumers of honey to pay a premium. These three studies shed light on a complementarity effect, often dominating the effects of redundancy and information overload. This effect differed depending on the features and the number of associated labels, and was influenced by consumer trust in the labels. These findings should encourage producers to associate their products with labels on packaging when they are consistent in terms of reputation but complementary in terms of attributes.

Despite strong interest on the part of tobacco health practitioners, the effect of graphic warnings inserted on cigarette packs is unclear on several levels. First, the most effective themes for such messages have not been clearly identified by researchers. Second, no research has identified the ideal combination of self-efficacy and fear appeal warnings that should be inserted on cigarette packs, according to Protection Motivation Model principles. The exploratory study we conducted with French consumers to test the effectiveness of new graphic warnings proposed by the European Union in 2004 clearly demonstrates that visual messages, as opposed to text warnings, are more effective. This study also enabled us to identify the most effective themes of the European set: health warnings and social messages. Regarding future public health applications, if fear appeals are used, they need to be combined with self-efficacy and cessation support messages since they provoke avoidance reactions.

In spite of the substantial liberalization of China's film industry, it is still highly regulated and protected from foreign competition through a series of policy measures. In the midst of pushing both liberalization and protectionism, Chinese firms tend to exploit favorable government policies and avoid restrictive regulations through alternative options to maximize profits. Most preceding studies emphasized the liberalization efforts by the Chinese government as a significant contribution to the film industry, while neglecting the response and strategies of Chinese filmmakers that have upgraded their overall competitiveness. Therefore, this paper aims to examine the government-firm interplay and their influences on the enhanced competitive advantages of Chinese filmmakers and the film industry, by utilizing the theoretical framework of the ABCD model to demonstrate this interaction. Based on the comprehensive analysis of both Chinese achievements and remaining challenges, this study further provides useful policy implications for improving China's film industry.

Small and medium-sized enterprises (SMEs) constitute an important part of the national economies. In order to be able to survive and compete with large businesses, SMEs have to actively plan their future. This research qualitatively examines strategic planning practises in SMEs in Sweden, a yet unexplored country in this matter, in order to identify their extent and understand their nature. For this purpose, thorough review of the existing literature has been done first in order to build a theoretical framework for this research. This framework consists of seven variables related to strategic planning -its importance, time horizon, nature, formalisation, content, toolbox and follow-ups. Subsequently, in-depth interviews with six Swedish SMEs were conducted in order to collect empirical data. The conclusions drawn upon analysing the data suggest more maturity in the strategic planning practices of Swedish SMEs as compared to the currently held theoretical discourse.

Nowadays, handling a cooperative is more complex and unpredictable than it was years back. The exchange of world views, products and ideas has increased the complexity of business’ environment and their operations. As such, business and management schools should provide the industry with graduates who have the skills to respond professionally and effectively to global, national and local business pressures. To ascertain that cooperative management graduates have acquired the necessary skills for them to contribute to the development and growth of cooperatives in the country, this study was conducted in a state-funded university in the Philippines AY 2011–2012. The study involved 43 graduating students taking up Bachelor in Cooperatives Management. A four-part 135-point examination was used to determine the business competencies. Results showed that the majority of the students were proficient in terms of understanding the operations of a cooperative business, customer service and te...

The relevance of SME-sub sector in Nigeria's economy has necessitated the need for empirical investigations into the nature of its financial challenges. This paper evaluates the extent accounting information can be used to ameliorate the financial challenges of SMEs in Nigeria. It explored both theoretical and empirical literatures as bases for the study. It made use of questionnaire for collecting data from a sample of SMEs in Nigeria. Tables and graphs describe the responses for better understanding. By the technique of Ordinary Least Square (OLS), the researchers analysed the group logit (GLOGIT) model specified in the paper. Our analyses reveal that SMEs in Nigeria have poor accounting system. It was also found that SMEs' access to finance depends largely on the quality of accounting information they can generate which is determined by their accounting practices. The paper recommends that SMEs should access the services of the accountant to be able to establish dependable accounting system which is characterised by generally accepted accounting practices (GAAPs). Quality accounting information will enhance SMEs' financial management as well as accessibility of finances. * Funding and setting up industrial areas and estates (to reduce overhead costs) * Providing local finance through its agencies: the Central Bank of Nigeria, Federal Ministry of Industries (Small-Scale Industry Credit Scheme SSICS), Nigeria Industrial Development Bank (NIDB), and Nigeria Bank for Commerce and Industry (NBIC). * Facilitating and guaranteeing external finance through the World Bank, African Development Bank and other international institutions willing to and capable of assisting SMEs. * Facilitating the establishment of the National Directorate of Employment (NDE) which also initiates the setting up of New SMEs.

Pakistan's agriculture industry, distinguished by its variety of animals and crops, has historically been the foundation of the country's economy. It contributes significantly to GDP, employs a considerable section of the people, and assures food security for the country. Despite its vast potential, the agricultural sector continues to struggle with issues including low productivity, susceptibility to climate change, and inadequate access to financial resources. Investigating the Credit Barriers to Bank Lending in Pakistan's Agriculture Sector was the aim of this study. The effectiveness of present lending processes, as well as the role of banks in providing credit to agricultural consumers, and the socioeconomic implications of bank credit in agriculture, were also explored. In-depth semi-structured interviews were the primary technique of data collecting for this study, which followed a qualitative research design. A total of 33 representatives from the NRSP Micro Fina...

Posting of workers to a Member State of the European Union under the law of the Slovak Republic may be realised by the institute of business trip, the temporary assignment of employees to another employer, or agreed place of work abroad. Using the institution of the business trip opens up many application problems. The author is in his paper focused on selected application problems of the business trip, relating to working time, particularly when considering working time on a business trip as well as continuous rest after returning from a business trip, respectively at the end performed work.

As Slovakia is one of the least affected countries in terms of the spread of the disease, except for doctors and employees in social services facilities, there was no serious threat to the health of employees. However, this is not due to the economic consequences of the pandemic, which threaten the competitiveness of employers. The new government tried to respond to the situation with legislative measures, which were adopted in quick succession, without discussion with the social partners and often in the form of indirect amendments, which in turn it makes it more difficult in orientation in the legislation. However, thanks to the intervention of the social partners, no measures have been taken that would worsen the position of employees in employment relations. The promised financial assistance for job retention is running very slowly.

Importance of human resource strategies like performance appraisal and pay for performance and its role to motivate the employees within the organization leading to organizational development (In reference to healthcare sector National Health Service UK) This is an Open Access (OA) journal, and articles are distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 License, which allows others to remix, tweak, and build upon the work non-commercially, as long as appropriate credit is given and the new creations are licensed under the identical terms.

INFORMATION TO USERS This reproduction was made from a copy o f a docum ent sent to us for microfilming. While the most advanced technology has been used to photograph and reproduce this docum ent, the quality o f the reproduction is heavily dependent upon the quality o f the material subm itted. The follow ing explanation o f techniques is provided to help clarify markings or notations which may appear on this reproduction. 1.T h e sign or " target" for pages apparently lacking from the docum ent photographed is " Missing Page(s)" . If it was possible to obtain the missing page(s) or section, they are spliced into the film along with adjacent pages. This may have necessitated cutting througli an image and duplicating adjacent pages to assure com plete continuity. 2. When an image on the film is obliterated with a round black mark, it is an indication o f either blurred copy because o f m ovem ent during exposure, duplicate cop y, or copyrighted materials that should not have been film ed. For blurred pages, a good image o f the page can be found in the adjacent frame. If copyrighted materials were deleted, a target note will appear listing the pages in the adjacent frame. 3. When a map, drawing or chart, etc., is part o f the material being photographed, a definite m ethod o f "sectioning" the material has been follow ed. It is customary to begin film ing at the upper left hand com er o f a large sheet and to continue from left to right in equal sections with small overlaps. If necessary, sectioning is continued again-beginning below the first row and continuing on until com plete. 4. For illustrations that cannot be satisfactorily reproduced by xerographic means, photographic prints can be purchased at additional cost and inserted into your xerographic cop y. These prints are available upon request from the D issertations Customer Services Departm ent. 5. Som e pages in any docum ent may have indistinct print. In all cases the best available copy has been film ed.

Background Back injuries are common in transit drivers, and can result in substantial direct and indirect cost to the employer and employee. Whole-body vibration (WBV) is one risk factor for drivers. Standards have been adopted (ISO 2631-1) to guide researchers in measuring and analysing WBV levels. Lately, a new standard has been added (ISO 2631-5) that takes impulsive exposures into account. The aims of this study were to determine the levels of vibration for bus drivers using both ISO 2631-1 and 2631-5 standards, and whether there are differences in vibration levels and seat transmissibility between different road types. Thirteen bus drivers drove a 7-year-old bus, instrumented to measure WBV in the seat and floor. The 52 km long test route included freeway, city streets and speed humps. Additionally, for comparison, a subset of five drivers also drove a car over the same route. Road type had a significant effect on all the vibration parameters. Based on exposure limit values in the standards, the continuous z-A w (8) exposures exceeded the limit value on freeways, and the impulsive z-VDV(8) and S ed exposures were above limit values in city streets and speed humps. Bus WBV exposures were about twice as high relative to the car and the bus seat amplified rather than attenuated WBV exposures. Conclusions Bus drivers are potentially being exposed to daily vibration levels higher than recommended especially on certain road types. The current seat in this study does not attenuate the vibration.

This is to certify that Yusuf Miko Saad has written this report and its contents are the true account of his training and working experience in partial fulfillment of the requirements for admission into the corporate membership of the council for the regulation of engineering in Nigeria.

This study analyses the environmental changes that the South Muntenia region recorded in 2021 compared to 2017. The research has taken into account several aspects related to: climate change, sustainable waste management, water resources, and atmospheric pollutants. The analysis method used was the Benchmarking Analysis, following which we identified the main indicators for which the analysed region recorded improvements or, on the contrary, deterioration in one year compared to another year of analysis. The assessment of the aspects taken into account was based on both the information collected from the Environmental Registers and the opinions of specialists from the analysed region. The findings of the analysis have implications for decision-makers at the macro-and mezzo-economic level.

Amidst rapid technological advancement and digital transformation, ensuring privacy and data security is paramount. Governments and digital service providers face the challenge of establishing secure identification systems that protect individuals' personal information while enabling reliable authentication and seamless user experiences. Traditional identification methods often require individuals to disclose sensitive personal information, leading to privacy risks and potential data breaches. Zero-knowledge proofs (ZKPs) have emerged as a promising solution to address these concerns. By leveraging ZKPs, individuals can authenticate their identities or assert specific attributes without revealing sensitive data. This approach holds great potential for preserving privacy while enabling efficient and trustworthy verification processes. This paper explored ZKPs and how governments and digital service providers can utilize this technology to achieve secure identification while upholding privacy. A key focus was prototyping a secure identification protocol using ZKPs. Through practical implementation, this research aimed to demonstrate the reliability and effectiveness of ZKPs in real-world scenarios.

Being open to multiple interpretations allows the ecosystem services concept to operate as a boundary object, facilitating communication and cooperation between different user groups. Yet there is a risk the resultant pluralism limits the capacity of ecosystem services assessments to directly inform decision and policy making, and that the concept could be used to support environmentally or socially harmful activities. Here, we report results from a large mixed methods survey conducted among academics, policymakers and practitioners working in the field of ecosystem services across Europe. We use these results to explore the trade-off that exists between the role of ecosystem services as a boundary object and the needs of policy and decision makers of more standardisation. We conclude this can be done by working towards the standardisation of ecosystem service assessments within specific jurisdictions, whilst maintaining forums for debate, collaboration, and critical reflection within the broader ecosystem services community. We also aim to deduce guiding principles to ensure the ecosystem services concept is not used to support detrimental activities. The consideration of shared and cultural values, the expansion of inter-and transdisciplinary work and the integration of the concept of sustainability are identified as valuable guiding principles to this end.

In order to reconcile landscape conservation with changing demands on land use and natural resources, it is essential that the ecological, socio-cultural and economic values of the landscape be fully taken into account in planning and decision-making. T his paper presents a comprehensive framework for integrated assessment of ecological services and socio-economic benefits of natural and semi-natural ecosystems and landscapes. T he framework can be applied at different scale levels to different ecosystems or landscape-units and basically consists of three steps: (1) Functionanalysis: translates ecological complexity into a limited number of ecosystem (or landscape) functions, which, in turn, provide a range of goods and services; (2) Function valuation: includes ecological, socio-cultural and economic valuation methods; and (3) Purchase Export Previous Previous article Next Next article Check if you have access through your login credentials or your institution.

Land management is an important factor that affects ecosystem services provision. However, interactions between land management, ecological processes and ecosystem service provision are still not fully understood. Indicators can help to better understand these interactions and provide information for policy-makers to prioritise land management interventions. In this paper, we develop a framework for the systematic selection of indicators, to assess the link between land management and ecosystem services provision in a spatially explicit manner. Our framework distinguishes between ecosystem properties, ecosystem functions, and ecosystem services. We tested the framework in a case study in The Netherlands. For the case study, we identified 12 property indicators, 9 function indicators and 9 service indicators. The indicators were used to examine the effect of land management on food provision, air quality regulation and recreation opportunities. Land management was found to not only affect ecosystem properties, but also ecosystem functions and services directly. Several criteria were used to evaluate the usefulness of the selected indicators, including scalability, sensitivity to land management change, spatial explicitness, and portability. The results show that the proposed framework can be used to determine quantitative links between indicators, so that land management effects on ecosystem services provision can be modelled in a spatially explicit manner.

A major strength of the ecosystem services (ESS) concept is that it allows a succinct description of how human well-being depends on nature, showing that the neglect of such dependencies has negative consequences on human well-being and the economy. As ESS refer to human needs and interests, values are to be considered when dealing with the concept in practice. As a result we argue that in using the concept there is a need to be clear about what different dimensions of value are involved, and be aware of ethical issues that might be associated with the concept. A systematic analysis of the ethical implications associated to the ESS concept is still lacking. We address this deficiency by scrutinising value dimensions associated with the concept, and use this to explore the associated ethical implications. We then highlight how improved transparency in the use of the ESS concept can contribute to using its strengths without succumbing to possible drawbacks arising from ethical problems. These problems concern the dangers that some uses of the concept have in obscuring certain types of value, and in masking unevenness in the distribution of costs and benefits that can arise in the management of ESS.

Collaborative activities enabled through technology are an essential element in the modern work day. Thus, examining factors that can impact the efficiency and effectiveness of collaboration are of great importance to companies. As the first step in a larger project, in this paper, we explore the connection between employees’ experience of a collaboration technology (CT) and their evaluation of collaboration quality. Our investigation was conducted via an experiment in a Fortune 500 company.

Data collection techniques are carried out by observation, in-depth interviews and documentation. Based on the results of the study, it was found that: (1) The role of implementing the mainstay of Ternate's vision (self-sufficiency and justice) in improving existing human resources in Ternate City has not been fully understood by ASN or the community, this can be seen from several obstacles and factual results in the field that have not yet been implemented. according to what was said. (2) Professional ASN development priority program as described in Ternate's mainstay priority program has been carried out in accordance with the planned program, (3) Implementation of City development as an information center and strengthening of goods/services as outlined in Ternate's mainstay priority program continues to be pursued by encouraging Ternate to become smart city, preparing human resources to be educated in the field of goods and services. Improving supporting infrastructure at the entrance to the City of Ternate and building telecommunications infrastructure.

This paper examines an issue that has received considerable comment but little analysis. It has often been argued that the presence of the Keiretsu in Japan has been instrumental in deterring multinational firms from entering Japan, though evidence for this is patchy. We present some new analysis of this issue, thereby evaluating the effects of Keiretsu on inward investment penetration in Japan. In contrast to previous work in this area, our results suggest that there is little relationship between inward FDI and keiretsu networks, once one controls for endogeneity and unobservable heterogeneity. In contrast, the results do illustrate some important interaction effects between Keiretsu and other explanatory variables that explain differences in inward investment penetration.

OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s). Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the Economics Department,

OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s). Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to

We study the impact of the health crisis on the activity of more than 645,000 French companies using individual data to estimate their monthly turnover. Our microsimulation model is innovative in three ways. First, we quantify the loss of activity with respect to a non-crisis counterfactual situation to take into into account companies' growth trajectories before the pandemic when discussing the consequences of the crisis. Second, we estimate this shock at the individual level to study the heterogeneity of loss of business. We highlight the disparities of the shock both between and within sectors. The sector explains up to 48% of the variance of the monthly activity shocks observed in 2020, a much larger proportion than in a normal year. Finally, we identify four profiles of activity trajectories in 2020. The industry is the primary determinant of belonging to these profiles. Conditionally to the sector, these profiles are also correlated with the organisational adaptation of companies.

OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s). Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to

Malaysia will be an aged nation in 2030 when more than 15% of its population age 60 years and above. Being an aged nation, the issues on older person’s abuse, especially financial abuse need to be addressed. Older persons are targeted for financial abuse and exploitation due to their vulnerability as there is a perception that they are rich in assets and wealth, accumulated from years of working. The impact of older persons’ financial abuse and exploitation can accelerate death among older persons due to financial loss, humiliation, and depression. Although there are several legislations enacted by Malaysian lawmakers to address older persons’ financial abuse, these statutes are inadequate to protect the older persons from financial exploitation. This article attempts to discuss the legal framework for financial abuse in Malaysia. In this context the authors opted to use the doctrinal approach of research, whereby materials were compiled from the Malaysian legislations, case laws, journal articles, and databases. The authors believe that aside from proposing additional legal and supporting measures on protection and prevention of older persons’ financial abuse and exploitation, empowering the older persons is also crucial.

The purpose of this paper is to present to what extent does influencer marketing solves the problems of modern content marketing. This consists of decreasing the credibility of published information on the web, which was in the first place, caused by the weak barrier of information entering into the internet, as well as the increase in the user competence in the implementation of, so called, active trust. Design/Methodology/Approach: In order to verify the hypothesis, various studies from the areas of literature, as well as empirical methods based on survey, have been used. The results of the study showcases that respondents tend to trust more the information published on the internet by the sources that they are somehow connected to. Practical Implications: The results of the presented study can be used in building content marketing strategies that are based on categories related with trust, thus actions that will be more effective. Originality/view: The new quality brought by this article is the empirical verification of the impact of persuasive tools such as influencer marketing, on consumer attitude within the internet.