Entrepreneurship, Accounting, and Multinational Business S tructures

2019 ◽  
Vol 10 (5) ◽  
pp. 470-472
Author(s):  
Theresa Flynn ◽  

This article explores the role of multinational organizational (MNO) structures and the influence associated with identified constructs, development strategies for businesses, and principal-agent theory. Consideration of the authority exercised by principal-agents in MNO structures reviewed included many concepts including Home region focus, centralization influences, expatriates’ strategies, and distantly located executives’ roles within organizational structures. The review of the positive control mechanisms reviewed produced perspectives of successful business strategies related to the utilization of MNO structures. This paper offers a focused study and descriptions of a practical research approach designed to provide a comprehensive view of Multinational organizations. The content may assist researchers interested in researching this topic.

2020 ◽  
pp. 137-149
Author(s):  
Krzysztof Szewior

The author focuses on the manner and effects of German higher education reforms that have changed the model of university management. The point of reference is the quality of education and its role, how universities ensure it, and how it is verified through evaluation and accreditation. These elements divide the article into two parts: a part about quality and a part about evaluation and accreditation. The analysis includes the impact of global processes and Europeanization. The research approach is characteristic for public policies, sciences of management and quality. The theories used in this article: the theory of systems and neo-institutionalism, as well as perspectives: the university as an active strategic partner, entrepreneurial university, the third role of universities. The publication is based on desk research and on the analysis of processes.


Author(s):  
Admink Admink

Обґрунтована необхідність розширення культурологічних досліджень арт-ринку з урахуванням останніх культурно-мистецьких тенденцій, а також його наукової концептуалізації у вітчизняній культурології. Враховуючи зростання ролі інформації, арт-ринок набуває нових ціннісно-смислових аспектів, а інтерес до цієї теми потребує культурологічного осмислення. Інформаційна функція арт-ринку актуалізується завдяки формуванню і розвитку інформаційно-технологічної революції, тому має вплив на соціокультурну діяльність митців та презентацію їхнього мистецтва. Функцію інформування на арт-ринку виконують організаційні структури, серед яких виділено виставки та бієнале. Проаналізовано проєкти українських митців на першій Київській міжнародній бієнале сучасного мистецтва ARSENALE 2012 та проєкт Ж/ Кадирової під час 58 Венеційської бієнале у 2019 р. Ключові слова: арт-ринок, інформаційна функція, інформаційне суспільство, бієнале, Мистецький Арсенал, Арсенале 2012, Венеційське бієнале 2019. The necessity of expanding the cultural researches of the art market, taking into account the latest cultural and art tendencies, is considered, as well as its scientific conceptualization in national cultural studies. The art market is gaining new valuable and semantic meanings, because of the growing role of information. So the interest in this topic requires cultural reflection. The information function of this market is actualized due to the formation and the development of the digital revolution, so it has an impact on the socio-cultural activity of the artists and the presentation of their art. Information structures in the art market are performed by organizational structures, among which exhibitions and biennials are highlighted. The projects of Ukrainian artists from the first Kyiv International Biennale of Contemporary Art ARSENALE 2012 and the project of Zhanna Kadyrova from the 58th Venice Biennale in 2019 are analyzed. Key words: art market, informational function, information society, biennale, Mystetskyi Arsenal, ARSENALE 2012, Venice Biennale 2019.  


Author(s):  
Tamara Smovzhenko ◽  
Oryslava Korkuna ◽  
Ivan Korkuna ◽  
Ulyana Khromyak

Nowadays, according to decentralization and current legislation (Land Code of Ukraine, Resolution of the Cabinet of Ministers of Ukraine and the Law of Ukraine «On Self-Governance»), the public lands have been transferred to the CTCs since 1 February 2018. In 2018/2019, 788 CTCs received communal ownership of 1.68 ha of public lands. According to the Draft Law «On Amendments to Several Legal Documents of Ukraine on Agricultural Lands Turnover», the consolidated territorial communities become the legal entities and can acquire property rights to agricultural land plots. Therefore, transferring the lands to be used by the newly created CTCs is currently an urgent issue that requires extended scientific and practical research. The paper aims to research the role of land reform in Ukraine and its impact on increase of CTCs’ budget revenues. The stages of land reform and the development of the land reform in Ukraine as well as its implementation strategy are outlined. The disparities of the integrated satellite map and the data of the Land Cadaster of Ukraine in terms of unregistered lands are defined. The amount of a CTC budget’s increased revenues due to the reform is estimated. Statistical data on small, medium, and large farmers and their interest in the land reform are analyzed. The terms of selling the land to foreign investors and conditions of participation in land auctions are examined. The mechanisms of land purchase, selling, and lease in line with the land reform are suggested. Generalizing the presented aspects of the land reform in Ukraine and their impact on economic activity of the newly created CTCs, it can be argued that the process is quite positive and necessary for both communities and businesses in order to get additional budget revenues for CTCs. The land reform improves the living standards of Ukrainian people through the disclosure of the country’s agricultural capacity.


Agronomy ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 377
Author(s):  
Katrin Kuhlmann ◽  
Bhramar Dey

Seed rules and regulations determine who can produce and sell seeds, which varieties will be available in the market, the quality of seed for sale, and where seed can be bought and sold. The legal and regulatory environment for seed impacts all stakeholders, including those in the informal sector, through shaping who can participate in the market and the quality and diversity of seed available. This paper addresses a gap in the current literature regarding the role of law and regulation in linking the informal and formal seed sectors and creating more inclusive and better governed seed systems. Drawing upon insights from the literature, global case studies, key expert consultations, and a methodology on the design and implementation of law and regulation, we present a framework that evaluates how regulatory flexibility can be built into seed systems to address farmers’ needs and engage stakeholders of all sizes. Our study focuses on two key dimensions: extending market frontiers and liberalizing seed quality control mechanisms. We find that flexible regulatory approaches and practices play a central role in building bridges between formal and informal seed systems, guaranteeing quality seed in the market, and encouraging market entry for high-quality traditional and farmer-preferred varieties.


Author(s):  
Ewelina Zarzycka ◽  
Joanna Krasodomska

AbstractEnvironmental protection is of vital importance and needs to be considered in the context of business strategies, including companies’ reporting decisions. This paper aims to investigate the importance of stakeholders for environmental key performance indicators (KPIs) and the significance of different types of environmental KPIs to various stakeholders. The study is based on a content analysis of the disclosures provided by large public interest companies operating in Poland. The data were processed to produce descriptive statistics as well as classification and regression trees (C&RTs). According to the study results, the sample companies provide a variety of environmental indicators, with a total of 735 KPIs identified. The research confirms the importance of stakeholders interested in environmental issues for corporate decisions regarding environmental KPI disclosure. The study contributes to the extant literature by providing new insights into the importance of different stakeholder groups for the disclosure of environmental KPIs. It may serve as an incentive for standard setters and practitioners to take a proactive approach in further developing and improving environment-related reporting regulations.


2021 ◽  
Vol 13 (12) ◽  
pp. 6592
Author(s):  
Zahid Yousaf ◽  
Magdalena Radulescu ◽  
Crenguta Ileana Sinisi ◽  
Luminita Serbanescu ◽  
Loredana Maria Paunescu

This study aims to investigate the direct impact of green motives (GM) and green business strategies (GBS) on sustainable development (SD) in the hospitality sector. It explores the direct links between GM and SD. Moreover, the mediating role of GBS between GM and SD was tested. The research relies on the stakeholders’ theory, which states that the organization’s success and future development depends on the satisfaction of stakeholders. Data were collected from 451 top managers and owners from 54 hotels (5, 4 and 3-star hotels) operating in Pakistan. Quantitative analysis including correlation, regression, confirmatory factor analysis and structural equation model techniques were used. The mediating role of GBS was assessed using the bootstrapping method. Results proved that GM and GBS enable hotel industry to achieve the targets of SD. Finding also proved that GBS act as a mediator between the GM and SD link. The hotel industry needs attention to achieve the targets of SD and customers’ inclination towards more hygienic and environmental issues after the worldwide COVID-19 pandemic situation has forced the hotel industry to adapt GBS initiated through GM. The current research articulated this upcoming issue and offered a SD model for the hotel industry.


2021 ◽  
pp. 105256292110296
Author(s):  
Peter Zettinig ◽  
Majid Aleem ◽  
Danijela Majdenic ◽  
Michael Berry

Graduates of international business (IB) programs are facing a complex dynamic world in which they need both specific and generalist knowledge they can activate in socially negotiated situations. Their competencies must go beyond narrowly applying knowledge, which requires open minds, transferable social competencies, and skills for crossing multiple boundaries to serve their organizations to deal with global challenges. In order to facilitate the development of such professional and personal competencies, we established a learning laboratory, a space providing simulated opportunities in real multinational organizational structures, where students experiment with intercultural encounters while solving business challenges and reflect on their experiences to develop their managerial practices. This article introduces our instructional innovation by discussing the underlying learning framework and providing an illustration of the approach. The lab has three main learning outcomes: building conceptual knowledge, developing sociocultural practices in multinational organizations, and enhancing self-awareness and reflective competencies. At the core of the lab are a series of IB strategy challenges which students solve by organizing, managing, and leading global virtual teams (GVTs) that are formed with members from five overseas universities. We detail the alignment of our framework, review the actions and interactions that facilitate learning, and discuss learning effectiveness and implementation of the lab.


1989 ◽  
Vol 18 (3) ◽  
pp. 325-338 ◽  
Author(s):  
Wendell C. Lawther ◽  
Earle C. Traynham ◽  
Kenneth M. Jennings

There are few studies which report on the personnel practices in the American states. A survey of state compensation analysts in the Summer of 1987 elicited information concerning the use of compensation controls in state government. Results indicate that with the exception of wage and salary surveys, data concerning compensation controls is rarely collected. Initial analysis indicates that the role of the legislature and the existence of collective bargaining may have an impact on the number of controls used.


Energies ◽  
2021 ◽  
Vol 14 (3) ◽  
pp. 648
Author(s):  
Elizabeth Hewitt

In addition to formalized leadership roles within organizations, leadership can also influence members through informal channels. This work argues that multifamily residential buildings can be viewed as organizations and, as such, explores the influence that informal leaders can wield in shaping culture around the motivation for conserving energy. This work draws on qualitative fieldwork conducted in a Brooklyn cooperative building. Findings indicate that the study building benefitted from the leadership of a long-standing board member, which contributed to the implementation of a number of energy efficiency initiatives. Interestingly, this leadership also led to a culture of cost efficiency over environmental concern as the motivating force behind these initiatives. This narrative was well disseminated, with most residents reporting that the building does not have a culture of conservation, despite a strong energy efficiency leaning. Thus, this work posits that leadership can greatly shape perception and culture around energy but can also be leveraged to craft a more environmentally-motivated conservation culture. It also argues that leadership can be complementary to decentralized organizational structures, and that creative mechanisms in residential buildings can capitalize on both, allowing members at all levels of the organization more influence in shaping the building’s culture.


2020 ◽  
Vol 8 (4) ◽  
pp. e000378
Author(s):  
Ryohei Goto ◽  
Junji Haruta

ObjectivesTo clarify the process of how caregivers in a nursing home integrate the perspectives of rehabilitation into their responsibilities through working with a physical therapist.DesignThis study was conducted under an action research approach.SettingThe target facility was a nursing home located in Japan. The researcher, a physical therapist, worked at the nursing home once a week from April 2016 to March 2017. During the study period, he created field notes focused on the dialogue and action of caregivers regarding care, responses of caregivers to the physical therapist and reflections as a physical therapist. Caregivers were also given a short informal interview about their relationship with the nursing home residents. For data analysis, two researchers discussed the content based on the field notes, consolidating the findings.ParticipantsThe participants were caregivers who worked at the target facility. Thirty-eight caregivers agreed to participate. Average age was 39.6±11.1 years, 14 (37%) were male and average caregiver experience was 9.8 years.ResultsTwo cycles of action research were conducted during the study period. There were four stages in the process of how caregivers in the nursing home integrated the perspectives of rehabilitation through their work with the physical therapist. First, caregivers resisted having the rehabilitation programme carried out in the unit because they perceived that rehabilitation performed by a physical therapist was a special process and not under their responsibility. However, the caregivers were given a shared perspective on rehabilitation by the physical therapist, which helped them to understand the meaning of care to adapt the residents’ abilities to their daily life. They practised resident-centred care on a trial basis, although with a sense of conflict between their new and previous role, which emphasised the safety of residents’ lives and personhood. The caregivers increased their self-efficacy as their knowledge and skills were supplemented by the physical therapist and his approval of their attempted care. They were then able to commit to their newly conceived specialty of care as a means of supporting the lives of residents.ConclusionsThe process of working with a physical therapist led to a change in caregivers’ perception and behaviours, which occurred in four stages: resistance to incorporation, recapture of other perspectives, conflicts and trials in the role of caregiver and transformation to a resident-centred perspective.


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