scholarly journals The Impact of Employee Participation in Accounting Services Outsourcing Decision: Case Study of Nigerian SMEs

2017 ◽  
Vol 13 (25) ◽  
pp. 113
Author(s):  
Mohammed Danjuma ◽  
Peter Teru
Keyword(s):  
Transaction Cost Economics ◽  
Small And Medium Enterprises ◽  
Employee Participation ◽  
Positive Influence ◽  
Chief Financial Officers ◽  
Industrial Sectors ◽  
Services Outsourcing ◽  
Outsourcing Decision ◽  
The Impact

This paper titled the Impact of Employee Participation in Accounting Services Outsourcing (ASO) by Small and Medium Enterprises (SMEs) in Nigeria. The study seeks to identify what factors affect outsourcing decision and the relationship between employee participation and outsourcing decision by SMEs. Therefore the study is mainly guided by the theory of Transaction Cost Economics (TCE). The key arguments of this paper were developed in line with TCE Theory. Thematic analysis of 1,300 SMEs using 10 case study based on in-depth interviews with Chief Financial Officers (CFOs) representing 10 industrial sectors. The study area is North Central Geo-Political Zone of Nigeria comprising mainly profit based manufacturing SMEs excluding public not for profit and service oriented enterprises. The study found that ASO decision is affected by cost-driven, strategy-driven, environment-driven and function-driven factors which all are linked with employee attitude and behavior to work. Therefore the study concludes that employee participation has positive influence over sourcing decision by Nigeria’s SMEs. It also confirmed that communication, vendor expertise and trustworthiness are drivers of sourcing decision by these enterprises.

The impact of wildlife-related benefits on the conservation attitudes of local people around the Selous Game Reserve, Tanzania

1999 ◽  
Vol 26 (3) ◽  
pp. 218-228 ◽  
Author(s):  
SARAH GILLINGHAM ◽  
PHYLLIS C. LEE
Keyword(s):  
Rural Communities ◽  
Wildlife Management ◽  
Positive Influence ◽  
The State ◽  
Institutional Issues ◽  
Conservation Attitudes ◽  
Game Reserve ◽  
Management Institutions ◽  
The Impact

In recent years there has been a proliferation of projects aiming to integrate human development needs with conservation objectives, and to establish mutually beneficial relationships for the management of natural resources between rural communities and the state. This paper presents data from a case study of human-wildlife interactions in villages along the northern boundary of the Selous Game Reserve in south-east Tanzania. Since 1989, this area has been the site of a project working to promote community wildlife management (CWM). Questionnaire survey data were used to examine villagers' conservation attitudes towards wildlife, the Game Reserve, and the activities of the CWM project and state wildlife management authority. Despite local support for the conservation of wildlife, many respondents were either unaware or held negative views of the activities of the wildlife management institutions. Logistic regression analyses show that while access to game meat from the CWM project has had a positive influence on perceptions of wildlife benefits and awareness of the project's activities, it has had no significant effect on local perceptions of the Game Reserve and the activities of the state wildlife management authority. The factors underlying the observed pattern of conservation attitudes were identified as the inequitable distribution of benefits from the CWM project, and the limited nature of community participation in wildlife management. The importance of institutional issues for the future progress of participatory approaches to conservation with development is emphasized.

A Conceptual Framework for Evaluating Joint Venture Opportunities between Hospitals and Physicians

1989 ◽  
Vol 2 (3) ◽  
pp. 204-212 ◽  
Author(s):  
Carol K. Jacobson
Keyword(s):  
Conceptual Framework ◽  
Joint Venture ◽  
Transaction Cost Economics ◽  
Regulatory Environment ◽  
Strategic Decisions ◽  
Health Care Managers ◽  
Subsequent Formation ◽  
First Case ◽  
The Impact

A Conceptual Framework for Evaluating Joint Venture Opportunities Between Hospitals and Physicians This paper reviews the changes in the competitive and regulatory environment and examines the impact of those changes on the relationships between hospitals and physicians. Transaction cost economics (TCE) provides a conceptual framework for examining the emergence of closer linkages between hospitals and physicians than the traditional independent hospital and medical staff organisations. TCE predicts that as investments in support of transactions become more specialised, closer linkages are more efficient. To illustrate, two case studies of successful hospital-physician joint ventures are presented. The first case study describes a joint venture between hospitals and physicians to purchase durable medical equipment. The second case describes the breakdown of an informal arrangement and the subsequent formation of a joint venture to organise a clinical programme. The discussion reports the rationale for choosing these structural arrangements and their key features, pointing out how TCE would account for the decision to establish a joint venture. The conclusion discusses the implications of this argument for the strategic decisions of health care managers.

Kaizen event approach: a case study in the packaging industry

2019 ◽  
Vol 68 (7) ◽  
pp. 1343-1372 ◽  
Author(s):  
Brian Vo ◽  
Elif Kongar ◽  
Manuel F. Suárez Barraza
Keyword(s):  
Analytical Techniques ◽  
Employee Participation ◽  
Production Quality ◽  
Study Data ◽  
Performance Measurements ◽  
Content Type ◽  
Kaizen Events ◽  
Tools And Techniques ◽  
The Impact

Purpose The purpose of this paper is twofold: first, a case study on the application of lean production principles in a manufacturing facility is presented to demonstrate the impact of frequent and systematic use of a Kaizen event on quality and delivery performance. Second, the detailed description and analysis of the Kaizen event and its impact are provided, including a comprehensive analysis of the role of Kaizen events on employee participation and motivation. Design/methodology/approach The study utilizes a Kaizen event’s case study data with the help of various waste detection and elimination tools and techniques. Changes in overall productivity along with potential long-term improvements in the delivery process are also analyzed and documented. Findings Pre- and post-quality measures are provided to demonstrate the results of the event on the production quality and on the performance of the overall manufacturing processes. Qualitative findings regarding performance measurements and the impact on the employees are reported. Research limitations/implications The Kaizen team applied analytical techniques to one manufacturing site in North America of a company that has a manufacturing presence in 20 different countries. Originality/value Kaizen studies involving packaging operations are quite limited. This study fills this gap by detailing the Kaizen event implementation in a packaging delivery and dispensing systems manufacturer for the cosmetic industry. The implementation of this Kaizen event is detailed along with the data and techniques utilized for process improvement. The study also reports findings regarding the impact of the Kaizen event on employee participation.

The Impact of Microfinance Institution on Development of Small and Medium Enterprises: A Case Study of Lagos State

2016 ◽  
Vol 3 (9) ◽  
pp. 81
Author(s):  
Hauwa Daniyan Bagudu ◽  
Shazida Jan Mohd Khan ◽  
Abdul Hakim Roslan
Keyword(s):  
Product Innovation ◽  
Small And Medium Enterprises ◽  
Descriptive Statistics ◽  
Lagos State ◽  
Microfinance Institution ◽  
Medium Enterprises ◽  
The Impact ◽  
Major Target ◽  
Structured Questionnaire

The major target of this study is to evaluate the effect of Microfinance Institution (MFIs) on the development of SMEs (Small and medium enterprises) in Lagos state Nigeria. Simple random techniques of sampling were employed in this study in selecting 70 SMEs which constituted the size of the sample of the research. To facilitate the obtaining of relevant data that was used for analysis in this study, structured questionnaire was designed. Descriptive statistics involving simple graphical charts and tables was strategically applied in presentation and analysis of data. The outcome of the findings indicates that large number of SMEs are benefiting from the loans granted by the MFIs, despite the fact that few of them have sufficient ability to secure the needed amount. Interestingly, most of the SMEs admit positive MFIs loans contribution towards advancing their market share, the economic competitive advantage of the company and achieving market excellence through product innovation.

scholarly journals Evaluating the Impact of Conservatism in Industrial Fatigue Analysis of Life-Limited Components

2018 ◽  
Vol 165 ◽  
pp. 10017 ◽  
Author(s):  
Joshua Hoole ◽  
Pia Sartor ◽  
Julian Booker ◽  
Jonathan Cooper ◽  
Xenofon V. Gogouvitis ◽  
...  
Keyword(s):  
Industrial Sector ◽  
Fatigue Analysis ◽  
Design Standards ◽  
Safe Life ◽  
Industrial Sectors ◽  
Fatigue Design ◽  
4340 Steel ◽  
The Impact

This paper presents a review of the conservatism approaches applied by different industrial sectors to the stress-life (S-N) analysis of ‘life-limited’ or ‘safe-life’ components. A comparison of the fatigue design standards for 6 industrial sectors identified that the conservatism approaches are highly inconsistent when comparing the areas of variability and uncertainty accounted for along with the conservatism magnitude and method of application. Through the use of a case-study based on the SAE keyhole benchmark and 4340 steel S-N data, the industrial sector which introduces the greatest reduction of a component life-limit was identified as the nuclear sector. The results of the case-study also highlighted that conservatism applied to account for scatter in S-N data currently provides the greatest contribution to the reduction of component life-limits.

Professional Employer Organizations and Their Impact on Client Satisfaction With Human Resource Outcomes: A Field Study of Human Resource Outsourcing in Small and Medium Enterprises

2005 ◽  
Vol 31 (2) ◽  
pp. 234-254 ◽  
Author(s):  
Brian S. Klaas ◽  
Thomas W. Gainey ◽  
John A. McClendon ◽  
Hyuckseung Yang
Keyword(s):  
Human Capital ◽  
Human Resource ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Transaction Cost Economics ◽  
Small And Medium Enterprises ◽  
Client Characteristics ◽  
Human Resource Outsourcing ◽  
Medium Enterprises ◽  
The Impact

Increasingly, small and medium enterprises are outsourcing human resource (HR) activities to professional employer organizations (PEOs). The authors draw on social network theory, transaction cost economics, and social exchange theory to examine how PEO and client characteristics moderate the impact associated with outsourcing human capital-enhancing HR services. Results from a study suggest that using a PEO for human capital-enhancing services was positively related to HR outcomes and that this relationship was stronger when a weak-ties service delivery model was used, client receptivity was high, and the PEO contract was more detailed.

Organizational Learning in Higher Education Institutions: A Case Study of A Public University in Vietnam

2016 ◽  
pp. 88-104 ◽  
Author(s):  
Ngoc Pham Thi Bich ◽  
Huy Tran Quang
Keyword(s):  
Higher Education ◽  
Organizational Learning ◽  
Learning Process ◽  
Employee Participation ◽  
Public University ◽  
Regression Techniques ◽  
And Performance ◽  
The University ◽  
The Impact

Organizational learning has been discussed by a number of scholars. However, few of them have empirically addressed the issue in an educational context. The purpose of this paper is to contribute to the limited previous research on organizational learning in higher education by examining the impact of employee participation on the organizational learning process and the relationship between the organizational learning process and performance of a public university in Vietnam. A survey of 136 employees of a public university in Hanoi, targeted at managers, lecturers and researchers having more than a 5-year working experience, was conducted in 2015. Multiple regression techniques were used to analyse the data. The study findings indicate that the organizational learning process is positively influenced by employee participation in decision-making and significantly associates with the performance of the university.

Evaluating the Impact of Progressive Beer Duty on Small Breweries: A Case Study of Tax Breaks to Promote Smes

2010 ◽  
Vol 28 (2) ◽  
pp. 225-240 ◽  
Author(s):  
John Wyld ◽  
Geoff Pugh ◽  
David Tyrrall
Keyword(s):  
Economic Theory ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Policy Debate ◽  
The United Kingdom ◽  
Tax Relief ◽  
The Uk ◽  
Medium Enterprises ◽  
The Impact

We examine whether the 2002 introduction of progressive beer duty (PBD) in the UK has had its desired or predicted effects. The purpose of the new tax relief was, in the words of the then Chancellor of the Exchequer, to “encourage one group of small businesses: the nation's small brewers”. A dataset has been created of all small breweries in the United Kingdom from 1988 to 2008, recording the dates of their creation, progression, and, where relevant, extinction. We find no evidence of a change in survivorship consequent upon the introduction of PBD. However, there is some evidence of an increase in the rate of formation of small breweries. These findings are consistent with predictions from standard economic theory and thus may be relevant to wider policy debate on the use of targeted tax breaks to support small and medium enterprises.

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