scholarly journals Innovative controlling and audit – opportunities for SMEs

2019 ◽  
Vol 17 (3) ◽  
pp. 184-195 ◽  
Author(s):  
Přemysl Písař ◽  
Václav Kupec

This research is oriented to SME’s innovation activities, its management system and competitiveness based on innovations. Research is focused on causalities between innovative controlling, audit, enterprise innovation activities and the results put in context with ROA, ROE, turnover. Data for this research were collected in 317 European SMEs by researches by using questionnaire and analyzed by advanced statistical methods. The aim of this research is to identify key factors for successful innovation enterprise activities, to define weaknesses and common mistakes. Secondary aim is to design controlling process for SME’s innovation activities. The findings of this research are opening up topics for further research.

2021 ◽  
Vol 940 (1) ◽  
pp. 012055
Author(s):  
T Hilorme ◽  
L Horbach

Abstract The development of innovative activity conditions an increase in the level of awareness of the enterprise employees about organizational goals, strategic and tactical development plans, industry trends, and the problem of engineering and management nature. The study’s purpose consists of substantiating the theoretical-methodological principles and developing practical recommendations for creating a company energysaving innovation activity management model. The methodological platform of the study is the set theory for building a model for determining the effectiveness of the management system of innovation activities of the enterprise. As a result, a model for monitoring parameters characterizing the effectiveness of enterprise innovation activity management system is proposed. In conclusion, the developed analytical-process model allows managers to quickly assess the current state of the enterprise innovation activity management system and reasonably make regulatory decisions concerning its improvement.


2021 ◽  
Vol 13 (8) ◽  
pp. 4561
Author(s):  
Yabin Yu ◽  
Hua Cheng

Climate change and environmental conditions call for more attention to be paid to eco-friendly economic behavior. As a market-oriented environmental regulation, environmental tax can stimulate and guide enterprises’ environmental innovation in a neutral way. However, what elements connect the environmental tax and enterprise innovation activity together? Are all the enterprises’ innovation activities affected by the environmental tax in the same way? To answer the questions, the study uses the data of Chinese textile listed companies between 2004 and 2018 to explore the intermediary role of manpower and capital investment in the innovation chain and further analyze the influence of the heterogeneous factors such as property right, segmented industry, and region. The results show that the environmental tax can effectively promote the innovation capital input of Chinese textile enterprises, and the innovation manpower input plays a partial mediation role. At the same time, environmental tax can effectively promote the innovation performance output of Chinese textile enterprises, and innovation capital input plays a complete mediation role. In addition, heterogeneous factors such as property right, segmented industry and region will affect the relation of environmental tax to innovation input and output quality and greenness to varying degrees. The study makes a profound analysis of the relation of environmental tax on Chinese textile enterprises innovation by using the microdata at the enterprise level, providing a more targeted reference for making policies in the future.


2014 ◽  
Vol 10 (4) ◽  
pp. 16-37 ◽  
Author(s):  
Ángel Fidalgo-Blanco ◽  
María Luisa Sein-Echaluce ◽  
Francisco J. García-Peñalvo

A R&I&i process for a knowledge management system development is presented. It transforms different institutions experiences into organisational knowledge applicable to an entire sector, the higher education one specifically. The knowledge management system allows classifying, organising, distributing and facilitating the application of the knowledge generated by the faculty. A study, with more than 1000 system users, reflects that the system helps to the faculty in the way they perform educational innovation activities. The supported model integrates both Nonaka's epistemological and ontological spirals. This allows defining ontologies and used them in order to transform the individual knowledge into organisational one. The knowledge management system encapsulates complex logic expressions and ontologies management, making easy for the users obtaining successful results that may organise in their own way, becoming a powerful knowledge management process that combines epistemological and ontological knowledge spirals to convert individual experiences in educational innovation into organisational knowledge in the higher education sector.


2018 ◽  
Vol 26 (3) ◽  
pp. 137-142
Author(s):  
Jindra Peterková ◽  
Jiří Franek

Abstract The majority of Czech managers are aware that the long-term competitiveness of the company depends primarily on the use of innovative technical solutions and investments in new technologies. Despite awareness of the importance of innovation, many companies do not know how to manage, implement, and evaluate them. Empirical research showed that most innovation firms implement, but do not systematically manage the implementation of innovative projects and the allocation of funds. There is a contradiction between companies’ ability to orientate themselves in the approaches available in the area of innovation management and the existence of a large number of approaches that can be used to address a particular type of innovation problem. A set of innovation concepts has been created to solve those challenges. Practical steps of the decision-making mechanism for selecting innovation concepts have been proposed. The decision-making mechanism is based on the analytic hierarchy process (AHP) and serves primarily for managers of medium and large enterprises.


2011 ◽  
Vol 271-273 ◽  
pp. 1168-1172
Author(s):  
Wei Zhang ◽  
Lin Na Zhao

Because of the multi-user and multi-function characteristics of the Teaching Management System of universities, the application system is usually designed to be distributed architecture. This paper analyzes its complex functional demands through building a use case model, finds out the key factors from the aspect of the use case model, and finally meets the distributed needs with the application of lightweight container architecture. The analysis and design of the distributed teaching management system can reduce the risk of failure, and the functional demands of the application system can be realized gradually with the coherence of the architecture.


2015 ◽  
Vol 791 ◽  
pp. 56-62
Author(s):  
Ewa Golińska ◽  
Marcin Zemczak

Controlling of the manufacturing processes is one of the key factors that allow companies to produce goods of high quality. In the article one of methods of the quality management - statistical process control (SPC) has been discussed. On the example of the car headrests manufacturing enterprise benefits from applying this method have been presented. Authors pointed out that the use of statistical methods in decision-making processes must not be difficult and time-consuming, if is being supported by a computer with using inexpensive tools.


IEEE Access ◽  
2019 ◽  
Vol 7 ◽  
pp. 35963-35980 ◽  
Author(s):  
Muaadh Mukred ◽  
Zawiyah M. Yusof ◽  
Fahad M. Alotaibi ◽  
Umi Asma' Mokhtar ◽  
Fariza Fauzi

2019 ◽  
Vol 135 ◽  
pp. 04008 ◽  
Author(s):  
Guzaliya Klychova ◽  
Alsou Zakirova ◽  
Angelina Dyatlova ◽  
Aigul Klychova ◽  
Evgenia Zaugarova ◽  
...  

Economic security of the enterprise is designed to ensure stable and continuous functioning of the economic entity. The study of the state of economic security is one of the key factors for enterprises, as the level of its security depends on the financial condition. The purpose of personnel management in the system of economic security of the enterprise is to find ways to minimize risks and threats to employees. Ensuring economic security is one of the most important problems faced by enterprises. The overall system of integrated enterprise management is closely related to security and personnel management. The article examines the main threats and factors affecting economic security, as well as measures to improve the system of protection of the organization, the factors affecting the external and internal environment, measures for the organization of economic security in the enterprise, developed a methodology for assessing the personnel management system to make effective management decisions.


2020 ◽  
Vol 2020 ◽  
pp. 1-9
Author(s):  
Hongmei Li ◽  
Jiwang Jiang ◽  
Fujian Ni

In order to investigate the key factors and analyze their effects on maintenance and rehabilitation (M&R) strategies, data for 2495 pavement sections were collected from the pavement management system (PMS), including pavement performance data, traffic data, material property data, and M&R record data. Logistic regression was first employed to explore the influential factors on maintenance probability. Afterward, the classification tree model was established to find out the key factors on resurfacing thickness. Results showed that road sections with higher IRI, rutting depth (RD), deterioration rate of surface friction coefficient (DRSFC), pavement patching ratio (PPR), and transverse cracking severity index (TCSI) before treatment had significantly higher maintenance probability, which could be quantified by the developed logistic model. Moreover, treatments implemented on bridge decks tended to have greater resurfacing thickness. For pavement M&R projects, with the tensile strength ratio (TSR) of top layer materials higher than 88.7% and pretreatment SFC higher than 49, the resurfacing thickness would be thinner. For bridge M&R projects, middle layer TSR higher than 88.3% led to thinner overlays, and much thinner resurfacing thickness can be observed if pretreatment RD was less than 8.72 mm. When middle layer TSR was lower than 88.3% and pretreatment IRI was higher than 2.383 m/km with larger AESAL, the resurfacing thickness would probably be the thickest. The two models built in this paper provided probabilistic estimation of maintenance probability and explored key factors together with their critical split points for resurfacing thickness, which could be regarded as an alternative decision-making tool for pavement engineers.


2014 ◽  
Vol 608-609 ◽  
pp. 191-195
Author(s):  
Feng Ling Li ◽  
Peng Li ◽  
Guang Min Song

Aim at China occupation basketball club, to carry out detail investigation and analysis from the club building mode, management mode and fund sources and other aspects. Through the 15 occupation basketball club to carry out analyze, using statistical methods are compared from our existing occupation basketball club development present situation, at the same time to calculate Chinese occupation basketball club satisfaction. Finally, according to the analysis of the findings, to propose some methods of China occupation basketball club development, such as improving the position of market main body, accelerating the club management system and improving its business philosophy, to provide certain reference for China occupation basketball club embarked on the professional road.


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