scholarly journals Active ageing of elderly consumers: insights and opportunities for future business strategies

2022 ◽  
Vol 2 (1) ◽  
Author(s):  
Gianluigi Guido ◽  
Marta Maria Ugolini ◽  
Andrea Sestino
AdBispreneur ◽  
2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Iwan Sukoco ◽  
Ashar Rijal Fadillah

The biggest challenge of management today is wining talent war. Talent war is a situationwhen the company beat their competitors vying with each other to obtain the best talent in thelabor market. One strategy to win this war talent with talent management is implemented to define,discover, develop, and manage and retain talented employees in an effort to achievestrategic goalsand future business needs. The results showed the company has been able to align talentmanagement strategies with business strategies, creating a 360o assessment, developing a talentmindset, but the generational competence approach has not been done in a structured and tends tobe partial.


Author(s):  
Peter M. Theuri

<p class="MsoBodyTextIndent" style="text-align: justify; text-indent: 0in; margin: 0in 0.5in 0pt;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold; mso-bidi-font-style: italic;">While a majority of research has pointed to management&rsquo;s engagement in earnings management through accruals and choices in accounting methods, only recently have studies investigated similar practices through voluntary disclosures of firm performance and/or future business strategies disclosed by management as part of their annual reporting.<span style="mso-spacerun: yes;">&nbsp; </span>Since a firm&rsquo;s future survival comes into question when a firm receives a going concern audit opinion, the key question is whether the presence of such an opinion can be associated with changes in self-regulated disclosures of business strategy.<span style="mso-spacerun: yes;">&nbsp; </span>Considering such bad news in light of management&rsquo;s freedom to discuss their views of firm performance voluntarily offers a great opportunity for disclosure management.<span style="mso-spacerun: yes;">&nbsp; </span></span></p><p class="MsoBodyTextIndent" style="text-align: justify; text-indent: 0in; margin: 0in 0.5in 0pt;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold; mso-bidi-font-style: italic;">&nbsp;</span></p><p class="MsoBodyTextIndent" style="text-align: justify; text-indent: 0in; margin: 0in 0.5in 0pt;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold; mso-bidi-font-style: italic;">This study investigates the association between changes in self-regulated (voluntary) disclosures of firm performance through articulation of future business strategy and the presence of a going concern audit opinion.<span style="mso-spacerun: yes;">&nbsp; </span>An experimental sample of 55 firms receiving a first-time going concern opinion is compared to a sample of 55 control firms not receiving a going concern opinion.<span style="mso-spacerun: yes;">&nbsp; </span>Data for a period of four years after the first-time going concern opinion is received is analyzed to provide 220 firm years for each sample of the 55 firms.<span style="mso-spacerun: yes;">&nbsp; </span>A score representing self-regulated disclosures of business strategy (dependent variable) derived from content analysis performed on sections of the annual report is used.</span></p><p class="MsoBodyTextIndent" style="text-align: justify; text-indent: 0in; margin: 0in 0.5in 0pt;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold; mso-bidi-font-style: italic;">&nbsp;</span></p><p class="MsoBodyTextIndent" style="text-align: justify; text-indent: 0in; margin: 0in 0.5in 0pt;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold; mso-bidi-font-style: italic;">Results indicate that management begins to disclose more defender type of business strategies about two years prior to the year of the first-time going concern opinion.<span style="mso-spacerun: yes;">&nbsp; </span>It may be an indicator that auditors begin expressing concerns about the firm&rsquo;s ability to survive as far back as two years prior to their issuance of the first-time going concern opinion.<span style="mso-spacerun: yes;">&nbsp; </span>Overall results indicate a negative association between management&rsquo;s tendency to disclose prospector type strategies and the first-time receipt of a going concern opinion.</span></p>


Author(s):  
Paweł SZEWCZYK ◽  

Purpose:The technology industry has become incredibly dynamic and complex, so by utilizing the information technology (IT) framework in the approach to new technology, businesses can avoid confusion around the application of new trends since IT operations can deliver business value. Design/methodology/approach: An overview of recent literature of some assets digitization concepts was applied. In particular the concept of digital twins was presented. Finally, applying the blockchain technology the security from hackers due to its encryption features may be provided. Findings: The improvement of digital twins through blockchain technology is set to transform industries such as manufacturing, healthcare and beyond and, companies can work towards building their future business strategies. Practical and social implications: The impact that digital twins can make is huge. Many are just now in development due to the complexity of their creation, but soon millions of things will have digital twins. And their usefulness and capabilities will continue to evolve. On the other hand blockchain technology has the potential to become the most relevant and capable way to generate and monitor digital twins due to the security and immutability of technology. Originality/value A jet engine, a human heart, even an entire city can all have a digital twin that mirrors the same physical and biological properties as the real thing enabling three critical drivers: continuous evaluation; faster, cheaper prototyping and innovating at the limits (ethics)


2014 ◽  
Author(s):  
Vincent P. Barabba ◽  
Ian I. Mitroff
Keyword(s):  

2017 ◽  
pp. 173-186
Author(s):  
Giuseppina Carrà ◽  
Mariagiulia Mariani ◽  
Ivana Radic ◽  
Iuri Peri
Keyword(s):  

2018 ◽  
Vol 6 (1) ◽  
pp. 23-47
Author(s):  
Nadine Waehning ◽  
Ibrahim Sirkeci ◽  
Stephan Dahl ◽  
Sinan Zeyneloglu

This case study examines and illustrates within country regional cultural differences and cross border cultural similarities across four western European countries. Drawing on the data from the World Values Survey (WVS), we refer to the Schwartz Cultural Values Inventory in the survey. The demographic variables of age, gender, education level, marital status and income vary across the regions and hence, have significant effects on the cultural value dimensions across regions. The findings help a better understanding of the homogeneity and heterogeneity of regions withinand across countries. Both researchers and managers will have to justify their sampling methods and generalisations more carefully when drawing conclusions for a whole country. This case study underlines the limited knowledge about regional within country cultural differences, while also illustrating the simplification of treating each country as culturally homogeneous. Cross-country business strategies connecting transnational regional markets based on cultural value characteristics need to take these similarities and differences into account when designating business plans.


2016 ◽  
pp. 59-70
Author(s):  
Ninh Le Khuong ◽  
Nghiem Le Tan ◽  
Tho Huynh Huu

This paper aims to detect the impact of firm managers’ risk attitude on the relationship between the degree of output market uncertainty and firm investment. The findings show that there is a negative relationship between these two aspects for risk-averse managers while there is a positive relationship for risk-loving ones, since they have different utility functions. Based on the findings, this paper proposes recommendations for firm managers to take into account when making investment decisions and long-term business strategies as well.


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