Does Organisational Demography Affect Board Characteristics? Findings From the Manufacturing Sector in Greece

2013 ◽  
Author(s):  
Dimitrios N. Koufopoulos ◽  
Ioannis P. Gkliatis ◽  
Maria May Seitanidi
Keyword(s):  
Manufacturing Sector ◽  
Board Characteristics

scholarly journals Board Characteristics and Intellectual Capital Performance: A Comparison of Service vs. Manufacturing Firms in India

2019 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
G Bharathi Kamath
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Intellectual Capital ◽  
Service Sector ◽  
Manufacturing Sector ◽  
Manufacturing Firms ◽  
Service Firms ◽  
Board Characteristics ◽  
Preliminary Study ◽  
The Impact

<p><strong>Purpose: </strong>This study aims at analysing the board characteristics of select manufacturing and service firms in India. It attempts to explore whether these characteristics influence Intellectual capital (IC) efficiency of service sector firms or manufacturing firms.</p><p><strong>Design: </strong>The study uses panel data and multiple regression to examine the firms’ performance. The period of study is three years from 2015-16 to 2017-18; thirty firms each from manufacturing and service sector is taken for study.</p><p><strong>Findings: </strong>The empirical evidence is quite interesting. The board characteristics of both groups have varied differences. It can also be observed clearly that the impact of board characteristics on IC performance is more in the service sector than in the manufacturing sector.</p><p><strong>Research limitations/implications: </strong>the study focusses only on select firms from manufacturing and service sector as a preliminary study. The study can be expanded to cover sectors and industries.</p><div><p><strong>Originality and value: </strong>There are several research studies that try to explore the impact of corporate governance on the financial performance of firms. However, there are none which looks into their impact on the intangible performance of firms.</p></div>

scholarly journals An exploration of the effect of organisational demography on board size and leadership structure: Evidence from the Greek manufacturing sector

2018 ◽  
Vol 14 (3) ◽  
pp. 46-57
Author(s):  
Dimitrios N. Koufopoulos ◽  
Ioannis P. Gkliatis
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Annual Reports ◽  
Board Structure ◽  
Board Size ◽  
Board Characteristics ◽  
Leadership Structure ◽  
Research Findings ◽  
Athens Stock Exchange ◽  
The Impact

This study examines how organisational demography (organizational age, organisational size and number of years listed in the Athens Stock Exchange, ATHEX), may impact the board structure (board size, CEO duality and CEO dependence/ independence). The relationships are proposed, under the light of data collected from the annual reports of all 140 manufacturing organisations quoted in the Athens Stock Exchange. Research findings revealed a significantly positive relationship of organisational size, organisational age and number of years that a firm is listed in the Stock Exchange with board size. However, these organisational characteristics do not influence the leadership structure or dependency/independency of the Chairperson to the CEO. While many studies examining the impact of board characteristics on various organisational outputs, including performance, reputation and effectiveness, there are limited studies investigating variables that affect board characteristics and as such the study opens discussion on potential predictors of board.

A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components

2020 ◽  
Vol 6 (1) ◽  
pp. 18-39
Author(s):  
Areena Zaini ◽  
Haryantie Kamil ◽  
Mohd Yazid Abu
Keyword(s):  
Historical Data ◽  
Manufacturing Sector ◽  
Type I ◽  
Activity Based Costing ◽  
Cost Rate ◽  
Continuous Innovation ◽  
Magnetic Components ◽  
Alignment Process ◽  
Capacity Cost

The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.

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