scholarly journals Does Flexibility of Employee–Management Relationship Influence the Operational Performance of Firms? A Case Study

2019 ◽  
Vol 2 (1) ◽  
pp. 85-97 ◽  
Author(s):  
Himanshu Agarwall ◽  
Chandrika Prasad Das ◽  
Rabindra Kumar Swain
Keyword(s):  
Operational Performance ◽  
Comfort Zone ◽  
Net Worth ◽  
Operating Profit ◽  
Net Profit ◽  
And Performance ◽  
Basic Features ◽  
The Relationship ◽  
Specific Degree

Employee turnover (ET) is a function of the employee–management relationship. To some extent it is good for the organization as it injects new blood and enhances productivity through innovations and creativity. Still, a gap exists between an employee–management relationship due to various factors such as comfort zone of employee and management. However, to a certain extent, such gaps are bearable, but beyond a specific degree of ET, it may have an adverse effect on the firms’ operations and performance. Our study aims to measure the influence of this flexibility in employee–management relationship beyond tolerable limit on the operational performance of firms with special reference to Tata Consultancy Services over the period of 2005–2018. We have applied descriptive statistics to understand the basic features of the relationship between employees and management. Simple linear regression model has been used to determine the relationship and influence of ET on operational performance, and owner’s equity. Our study revealed that ET explains significantly about net sales to total assets, net profit to total assets and operating profit to total assets. However, ET does not influence much of the net worth of the business.

Corporate Social Responsibility Practices in Indian Petroleum Companies: A Case Study of Selected PSUs

Think India ◽  
2018 ◽  
Vol 21 (3) ◽  
pp. 13-18
Author(s):  
Abhijit Ranjan Das ◽  
Subhadeep Mukherjee
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Business Environment ◽  
Annual Reports ◽  
Net Worth ◽  
Net Profit ◽  
Petroleum Companies ◽  
Corporate Social

Corporate Social Responsibility (CSR) is not a very new concept, it is an old concept. Earlier, in India it was optional to the company that they may contribute voluntarily towards CSR but after the Companies Act 2013, it was formally introduced in the business environment and was made mandatory for those companies whose net worth and profit cross a threshold limit. They should contribute 2% of the average net profit of just preceding three years profit. This paper primarily focuses on CSR practices of some selected public sector petroleum companies in India. The study has been conducted based on the Annual Reports of seven selected public sector companies. Five years of data on CSR spending from 2009–10 to 2014–15 were examined. Moreover, the pattern of expenses was also examined. Since petroleum companies are giants of the India economy and contribute significantly towards the Gross Domestic Product (GDP) of our country. Thus it is necessary to look into how these companies are contributing towards CSR. An attempt has been made to examine the early impact of Section 135 of the Companies Act.

scholarly journals CORPORATE PROFILE, PERFORMANCE AND GREEN SUPPLY CHAIN MANAGEMENT: A RESEARCH AGENDA

2017 ◽  
Vol 18 (3) ◽  
pp. 117-146
Author(s):  
FÁBIO YTOSHI SHIBAO ◽  
GERALDO CARDOSO DE OLIVEIRA NETO ◽  
FLAVIA CRISTINA DA SILVA ◽  
EDUARDO CABRINI POMPONE
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Environmental Economic ◽  
Green Supply Chain Management ◽  
Operational Performance ◽  
Green Supply Chain ◽  
Chain Management ◽  
Depth Analysis ◽  
And Performance ◽  
The Relationship

ABSTRACT Purpose: To evaluate the universe of published articles that propose frameworks about the relationship between green supply chain management (GSCM) and performance in the period from 1995 to 2014, in order to propose a conceptual model that can be applied to future studies, considering the green profile besides the practices of GSCM and performance. Originality/gap/relevance/implications: The investigation revealed a lack of relationship among the organizations' profile, its environmental, economic and operational performance and GSCM practices. Key methodological aspects: The relationship among constructs was established through bibliometric analysis obtained in the models/frameworks of GSCM practices and performance extracted from the databases "ProQuest", "EBSCO", "JSTOR", "Web of Science" and "Scopus". Further, the content analysis and network analysis were then performed. Summary of key results: GSCM internal and external practices, environmental performance, economic performance and operational performance were revealed as main topics addressed in GSCM. Moreover, it was noted that studies on internal practices prevailed over those addressed to other practices. Key considerations/conclusions: The models studied did not consider whether the corporate green profile could improve the performance of the organization. Therefore, they did not simultaneously measure environmental, economic and operational performance. It was concluded that the addition of the green profile in conjunction with GSCM practices and performance allows for a more in-depth analysis of the degree of a company's involvement with GSCM, as well as its intended objectives and results achieved in the future.

Spirituality, happiness and auditors' commitment: an interbeing perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sujoko Efferin ◽  
Christopher Christian Hutomo
Keyword(s):  
Spiritual Development ◽  
Multinational Firms ◽  
Comfort Zone ◽  
Content Type ◽  
Accounting Firm ◽  
Documentary Analysis ◽  
Interpretive Case Study ◽  
And Performance ◽  
Collection Methods

PurposeThis study attempts to explore the meaning and implication of spirituality in an accounting firm by using a Buddhist perspective of interbeing. It explains how the happiness of individuals (auditors, partners, clients and auditor family members); organisational performance and growth and auditors' commitment are interconnected and impermanent.Design/methodology/approachThis study employed an interpretive case study in an Indonesian accounting firm. The researchers explored the collective and individual feelings, thoughts, actions and experiences of the firm's actors. The data collection methods were interviews, participant observations and documentary analysis.FindingsLeadership plays a major role in cultivating spirituality in an accounting firm. The spirituality increases auditors' commitment, (conditional) happiness and performance resulting in client satisfaction and the firm's growth. From an interbeing perspective, partners, auditors and clients are interconnected and impermanent. A firm's growth creates a growing sense of unhappiness due to the diminishing of auditors' comfort zone. Spirituality in the workplace can only engender conditional happiness and organisational commitment that offset the importance of material rewards and career prospects. To reach ultimate (unconditional) happiness, one requires a continuous spiritual development.Research limitations/implicationsThe insights gained from this study need enrichment from cases in different contexts, e.g. multinational firms with members from different countries and cultures.Originality/valueThis study develops the discourse of emancipation in the accounting literature by taking into account spirituality and happiness.

The Fit between External Involvement and Business Environment

2016 ◽  
Vol 9 (3) ◽  
pp. 46-64
Author(s):  
Di Cai ◽  
Taiwen Feng ◽  
Zhenglin Zhang
Keyword(s):  
Information Processing ◽  
Business Performance ◽  
Business Environment ◽  
Three Dimensions ◽  
Operational Performance ◽  
Performance Information ◽  
Environment Analysis ◽  
Processing Theory ◽  
And Performance ◽  
The Relationship

Previous studies are inconsistent in their findings about the relationship between external involvement and performance. The authors attribute this inconsistency to the misfit between external involvement and business environment. Drawing the concept of fit between information processing capabilities and needs from information processing theory, they develop the fitting patterns between external involvement and business environment and examine their impacts on performance. Information processing capabilities are measured by the degree of two types of external involvement in the NPD process and information processing needs are assessed based on three dimensions of business environment. Cluster analysis was used to develop the taxonomies of fit between external involvement and business environment. Analysis of variance (ANOVA) was used to examine the impacts of fitting patterns between external involvement and business environment on performance. The results reveal six fitting patterns between external involvement and business environment. ANOVA results show that the fitting patterns between external involvement and business environment are related to both operational performance and business performance, supporting our fit theory.

Pained expression: metaphors of sickness and signs of ‘authenticity’ in Kurt Cobain's Journals

Popular Music ◽  
2011 ◽  
Vol 30 (3) ◽  
pp. 331-349 ◽  
Author(s):  
Jessica L. Wood
Keyword(s):  
Primary Source ◽  
Physical Pain ◽  
Human Form ◽  
Bodily Fluids ◽  
Song Lyrics ◽  
Kurt Cobain ◽  
And Performance ◽  
The Relationship

AbstractThis article investigates the relationship between biography and authenticity within the aesthetics of grunge musician Kurt Cobain, using the 2002 Riverhead Press volume of his journals as a primary source. Focusing on Cobain's fascination with the human form and with bodily fluids, I argue that his idea of the ‘sick body’ functioned as a central metaphor that shaped his approach to various media (prose, lyrics, drawing and singing) such that there was a homology between these different forms. I draw on excerpts from the Journals to show the meanings that he associated with the ‘sick body’, including the ways in which it indexed his own biography of physical pain and social marginalisation. Using the Nirvana song ‘Hairspray Queen’ as a case study, I then show the interactions between musical and linguistic signs of the sick body and how these interactions reveal Cobain's ideas on music's meaning. Ultimately, I argue that in song lyrics and performance, Cobain prized scatological imagery, eviscerating vocals and unintelligible lyrics as a means to signal the ‘authenticity’ of his art.

scholarly journals Impact of Intellectual Capital Efficiency on Profitability (A Case Study of LSE25 Companies)

2008 ◽  
Vol 13 (2) ◽  
pp. 81-98 ◽  
Author(s):  
Muhammad Abdul Majid Makki ◽  
Suleman Aziz Lodhi
Keyword(s):  
Intellectual Capital ◽  
Regression Models ◽  
Value Added ◽  
Net Profit ◽  
The World ◽  
Capital Efficiency ◽  
Successful Business ◽  
The Relationship

The aim of this study is to examine the relationship between intellectual capital efficiency and the firm's profitability. The importance of intellectual capital (IC) and the related philosophy of the knowledge economy have captured the attention of researchers and business enterprises in the World Trade Organization (WTO) era. IC is widely recognized as a tool that is critical to running a successful business in a highly competitive environment. Various models have been introduced to measure the numerous facets of IC, including the Skandia navigator, Tobin's Q, and value added intellectual coefficient (VAIC). This article examines the role of IC efficiency in the firm’s net profit using the VAIC developed by Ante Pulic (1998). It also investigates its correlation with the firm’s profitability, using regression models.

scholarly journals Visualizing Student Behavior and Performance in an Online Course

2021 ◽  
Author(s):  
Michael J Parker
Keyword(s):  
Online Learning ◽  
Student Behavior ◽  
Online Course ◽  
Course Structure ◽  
Course Material ◽  
Potential Benefits ◽  
And Performance ◽  
The Impact ◽  
The Relationship

Online learning has been an area of tremendous growth in recent years [1], further accelerated by necessity during the coronavirus pandemic [2]. Without the feedback provided by synchronous sessions, however, instructors may lack ongoing insight into students’ progress and performance in fully asynchronous online offerings. Providing greater visibility into students’ online learning behavior has several potential benefits: 1) teachers who seek to provide live sessions that depend on knowledge from asynchronous resources will have a better gauge of students’ preparation; 2) enhanced understanding of the relationship between student pacing and performance can help teachers and researchers characterize the impact of timely engagement with online course material; 3) providing a means of monitoring the effect of changes in course structure or incentives may guide course designers/planners in continuous improvement; and 4) visualizations that illustrate the relationship between students’ course progress and performance have the promise of allowing teachers to take steps early to positively affect students’ outcomes. In this visual case study, visualizations are provided for exploration of the relationship between student progress and performance in an online medicine-related course.

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