scholarly journals Servitization in the food behaviors of Polish consumers

2021 ◽  
Vol 43 ◽  
pp. 357-386
Author(s):  
Gabriela Hanus ◽  
◽  
◽  
Keyword(s):  
Western Europe ◽  
Jel Classification ◽  
Measurement Tool ◽  
Food Services ◽  
Value Contribution ◽  
Polish People ◽  
Food Behaviors ◽  
Gender Education ◽  
Student’S T ◽  
Questionnaire Method

Aim/purpose – The main purpose of this research is to identify and characterize the phenomenon of servitization in the food behaviors of Polish consumers and the factors shaping it. Design/methodology/approach – The empirical research was conducted on a sample of 660 respondents in the entire territory of Poland in 2018. The measurement tool in the primary research was a questionnaire. The collected data were analyzed using the multi- ple regression model, Cronbach’s alpha coefficient, descriptive statistics, Student’s t-test. Findings – The results of the research confirm that the phenomenon of servitization is poorly visible in Polish consumers’ food behaviors; however, it can be concluded that this trend is becoming increasingly more visible from year to year. It has been shown that servitization of food behaviors is particularly visible among young and well- -educated men who assess their income situation as good or very good and live in urban- ized areas. Research implications/limitations – The research shows that the demand for catering services is growing and reveals who uses restaurants most often, which can be used by companies in this industry. The research is limited by the non-exhaustive character of the study, the questionnaire method, and household budget surveys as research tools, which are not without flaws, as well as time limitations. Originality/value/contribution – The results suggest a number of points. First, the gradual convergence of Polish people’ eating patterns with those of Western Europe in the use of catering services is shown. Second, the findings provide evidence of signifi- cant economic and socio-demographic differences regarding the use of food services among individuals. Third, they show the most important factors that shape the manifesta- tion of servitization in consumers’ food behaviors, which are income, gender, education, age, and location. Keywords: servitization; food behavior; food-away-from home; out-of-home eating; home-delivered meals; catering companies. JEL Classification: D12, D10, L83, M00.

scholarly journals Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

2018 ◽  
Vol 5 (02) ◽  
pp. 201-212
Author(s):  
Pipit Awwalina Farihin Yadinta ◽  
Suratno Suratno ◽  
J.M.V Mulyadi
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Jel Classification ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

scholarly journals Designing a Model for Managing the Food Service Department in Iranian Hospitals

2021 ◽  
Author(s):  
Esa Fathi ◽  
Amir Ashkan Nasiripour ◽  
Nader Khalesi ◽  
Reaz Ziyari
Keyword(s):  
Factor Analysis ◽  
Structural Equation ◽  
Service Sector ◽  
Service Management ◽  
Health And Safety ◽  
Food Service ◽  
Equation Modeling ◽  
Measurement Tool ◽  
Food Services ◽  
Monitoring And Control

Background: Optimal management of food services in hospitals plays an important role in their performance, accelerating the patients’ recovery and increasing the level of patient satisfaction. The purpose of this study was to design a model for food service management in Iranian hospitals. Methots: This descriptive correlational study was carried out using structural equation modeling. Simple random sampling was performed and the study participants were selected among  hospital managers, nutrition experts, and environmental health experts in a hospital management conference in Tehran in September 2018. The measurement tool was a researcher-made questionnaire with confirmed construct validity and corroborated reliability through Cronbach's alpha. For data analysis, exploratory factor analysis and confirmatory factor analysis were performed via SPSS 21 and AMOS 22 software. Results: Based on the obtained model, 5 main factors affecting the management of food service sector were identified, including: health and safety factors, satisfaction factors, food waste factors, monitoring and control factors, and mechanism factors. Among these, health and mechanism factors with coefficients of 0.874 and 0.612 had the highest and the lowest effect in the management of food services in Iranian hospitals, respectively. Conclusion: According to the obtained model, various factors are effective in food management that should be considered in hospital planning. Based on this, the food health and safety dimensions are of particular importance.

scholarly journals Nominal exchange rates EUR/GRD and EUR/ITL in the context of leaving the euro zone by Greece and Italy

2021 ◽  
Vol 43 ◽  
pp. 293-316
Author(s):  
Katarzyna Dąbrowska-Gruszczyńska ◽  
◽  
Marcin Gruszczyński ◽  
Keyword(s):  
Exchange Rate ◽  
Exchange Rates ◽  
Euro Area ◽  
Structural Changes ◽  
Currency Union ◽  
Jel Classification ◽  
Euro Zone ◽  
Value Contribution ◽  
Nominal Exchange Rates ◽  
Shadow Exchange Rate

Aim/purpose – The aim of this paper is to present two cases of crises in Greece and Italy and to evaluate the shadow exchange rates of hypothetical new currencies (re)introduced after Grexit and Italexit. Design/methodology/approach – Both shadow exchange rates are estimated using speculative pressure index concept that emphasizes the importance of changes in foreign exchange reserves and interest rate differentials in the absence of an independent nomi- nal exchange rate. The research sample covers Greece in 1989-2020 and Italy in 1989- 2020. Findings – The research presented the estimation of shadow exchange rates EUR/GRD and EUR/ITL during the euro zone membership period. Leaving the euro area one can expect the following market rates: EUR/GRD 600 and EUR/ITL 1850. That would mean 75% depreciation and 5% appreciation to the current euro parities EUR/GRD 340.75, and EUR/ITL 1936.27, respectively. Research implications/limitations – After potential Grexit Greek authorities could expect significant nominal depreciation of a new currency (or should introduce it with a substantial discount). In the case of Italexit, the new currency would preserve its nomi- nal value. The limitations of the research methodology are: a long period of the analysis covers structural changes of financial markets, crisis events, political factors (e.g., QE programs). Originality/value/contribution – The originality of this approach lies in the combina- tion of two important economic concepts – the idea of shadow exchange rate and the index of speculative pressure. Combined together they help to prepare the methodology of shadow exchange rates evaluation for currencies that are currently in the common currency system (e.g., currency union). These results can help in economic and political discussions on effects of leaving the currency union. Keywords: nominal exchange rates, euro area, financial crises. JEL Classification: F21, F31, F37, F38, G15

scholarly journals Simulation experiments of supply chain in a period of small and big disasters

2021 ◽  
Vol 43 ◽  
pp. 339-356
Author(s):  
Marcin Halicki ◽  
◽  
Tadeusz Kwater ◽  
Keyword(s):  
Supply Chain ◽  
Random Number Generator ◽  
Scientific Research ◽  
Graphical Analysis ◽  
Jel Classification ◽  
Anal Ysis ◽  
Value Contribution ◽  
One Year ◽  
The Impact ◽  
Selection Of

Aim/purpose – The aim of this paper is to present a strategy that allows companies to recover from disasters, when creating a supply chain. Furthermore, it also shows the impact on the company’s resources that are used in the implementation of the strategy in case of small and big disasters. Thanks to the proposed solution, it is possible to analyze each company individually, as well as in groups, at any given time. Design/methodology/approach – The results were obtained based on a numerical anal- ysis which was performed with the use of MATLAB software. The tests were carried out separately for five companies, as each of them may expect a disaster on any different day. However, the selection of the day when crises occur is carried out in accordance with the probability determined by scientific research. Findings – The research showed that companies using their resources can continue to fulfill their functions as a link in the Supply Chain despite the fact that they react differ- ently to small disasters compared to big ones. This difference occurs since small disas- ters in contrast to big ones appear in every company much more often. Consequently, it is more difficult for companies to build their wealth in the case of small disasters. The advantage of the proposed approach is that one can freely test which strategy can cause the least losses for the company as well as for the entire supply chain. Research implications/limitations – The analysis carried out shows that companies wishing to develop in conditions of unexpected disasters, that cannot be predicted, should regularly increase their assets because they are needed to implement a strategy that allows them to maintain an appropriate operational level. This approach provides tools that enable the selection of strategies with variable parameters, freely determined during the scientific research. Originality/value/contribution – The paper presents a graphical analysis of the change in the value of resources of a supply chain company over one year period. Such an anal- ysis may be useful for any company that creates a supply chain during the COVID-19 crisis period, which is an unpredictable disaster. The adoption of a Gaussian Pseudo Random Number Generator turned out to be useful as it creates crises days while simula- tion studies allow us to generate experiments for different data configurations. This pa- per provides an analysis of small and large disasters separately, which is an approach not presented in the literature. Keywords: supply chain, disaster, strategy, threats, simulations. JEL Classification: M21, D81, D84, C44

La TV digitale terrestre: conservazione dell'esistente o innovazione verso la convergenza?

2009 ◽  
pp. 9-19
Author(s):  
Augusto Preta
Keyword(s):  
Western Europe ◽  
Digital Tv ◽  
Jel Classification ◽  
Market Strategy ◽  
The United Kingdom ◽  
Content Consumption ◽  
New Models ◽  
Technological Developments ◽  
Digital Terrestrial Television ◽  
The One

- Even though competition among platforms has not yet clearly established a winner, digital TV has grown significantly everywhere. Technological developments have allowed new models for content consumption. User-generated content, on-demand services, catch up TV, PVRs which allow the creation of individual schedules and skipping commercials are disrupting the traditional passive mode of content consumption. Faced with these new models, some TV players are actually proactive in creating cross-platform synergies, in order to exploit their expertise and brand across a multitude of platforms, thus increasing their profits. The competitive scenario is undergoing substantial changes compared to the one we had grown familiar with over the last twenty years. Penetration of digital TV is moving ahead: in June 2008, there were nearly 100 million digital TV households in Western Europe, thus reaching 60% of European TV households. Satellite is still the most widespread digital access, but digital terrestrial television records the highest growth rates, thanks to the success reported in some of the biggest markets. After the Netherlands, also Finland and Sweden have completed the analogue switch-off. New platforms such as ADSL, FTTH are still struggling to conquer a place in the market. Although it is still a marginal platform, the IPTV is reporting interesting figures. Other services followed in Germany, Finland and the United Kingdom after the first commercial launch of mobile broadcast TV in Italy in June 2006,. Other services are expected to be launched with the EC supported standard DVB-H. Keywords: television, digital TV, convergence, market strategy. Parole chiave: televisione, TV digitale, convergenza, strategia di mercato. . Jel Classification: L82

Is Financial Reward Still an Important Motivator for the Indonesian Multi-Generational Workforce?

2017 ◽  
Vol 2 (3) ◽  
pp. 01-09
Author(s):  
Yanki Hartijasti ◽  
Surya Dwi Kusuma Darpita
Keyword(s):  
Baby Boomers ◽  
Work Motivation ◽  
Jel Classification ◽  
Survey Method ◽  
Gen Y ◽  
Significant Difference ◽  
Gender Education ◽  
Extrinsic Motivators ◽  
Intrinsic Motivators ◽  
Gen X

Objective - Considering the importance of work motivation in the workplace for staff performance and organizational success, employers need to be sensitive and focusing more on work motivation of their employees to avoid losing them. However, previous studies still have conflicting results on this issue whether there is a significant difference on intrinsic and extrinsic motivators or not among employees from Baby Boomers, Gen X and Gen Y because many studies find generation is not the only driver influencing work motivators. The objectives of this study are to investigate whether a three-generation workforce differs in the level of work motivators and whether differences in generational work motivation are better explained by gender, education, or types of job to design effective human resources development programs. Methodology/Technique - Using survey method to collect data, 415 respondents who work in a manufacturing company were gathered and analyzed by applying descriptive and multivariate analysis. Intrinsic and extrinsic motivators were the subscales of work motivators. Findings – Results indicate that all generations are intrinsically motivated, in which Gen Y employees are found to have higher intrinsic motivators than Gen X and Baby Boomers. However, this study reveals that financial rewards are still considered as an important motivator for the three generations. Novelty - The study presents evidence that work motivators should not only be measured based on generational alone because other factors, such as gender, education, and types of job, can give impact to various outcomes. Type of Paper - Empirical Keywords: Intrinsic Motivators; Extrinsic Motivators; Financial Rewards; Gen Y; Gen X; Baby Boomers; Indonesian Workplace. JEL Classification: J28, J33, M52, M54.

scholarly journals Mapping Enforcement Agency Integrity: Evidence from the Royal Malaysian Police (RMP)

2017 ◽  
Vol 2 (1) ◽  
pp. 15-23
Author(s):  
Aida Maria Ismail ◽  
Douglas Suai Anak Dimbap ◽  
Jamaliah Said
Keyword(s):  
Jel Classification ◽  
Organization Culture ◽  
Survey Questionnaire ◽  
Global Ethics ◽  
Legal Compliance ◽  
Five Factors ◽  
Police Personnel ◽  
Questionnaire Method

Objective - The purpose of this research is to map the level of ethics and integrity practices in the Royal Malaysian Police (RMP) using the Global Ethics and Integrity Benchmark. Methodology/Technique - A survey questionnaire method was adopted where it was distributed randomly to 100 police personnel. The respondents score ethics and integrity practices in the organization based on the five factors or categories namely Leadership, Organization Culture, Infrastructure, Legal Compliance, Policies & Rules and Individual. Findings – Results indicate that RMP officers practice integrity in discharging their duty and the organization establishes its own integrity module. They are also willing to admit their mistake and perceive the organization promote integrity practices at the workplace. The officers are also transparent in declaring their assets. Construct E11 to E14 which mean scores ranging from 1.46 to 1.81 indicates that RMP officers agreed that life pressure cause them to compromise integrity practices. Novelty - This study contributes RMP to improve and to move forward to become integrity champion among enforcement agency in Malaysia. Type of Paper - Empirical Keywords: Integrity; National Integrity Plan (NIP); Malaysian Institute of Integrity (IIM); Enforcement Agency Integrity Commission (EAIC); Enforcement Agency; Royal Malaysian Police (RMP); Global Ethics and Integrity Benchmark. JEL Classification: A13, H56.

scholarly journals Characteristics of the level of economic security of Ukraine in the agrarian sector

2018 ◽  
Vol 6 (2) ◽  
pp. 76-88
Author(s):  
Oksana Sokil ◽  
Iveta Ubrežiová ◽  
Erik Janšto ◽  
Silvia Lenčéšová
Keyword(s):  
Negative Attitude ◽  
Well Being ◽  
Jel Classification ◽  
Economic Security ◽  
Security Level ◽  
Agrarian Sector ◽  
Survey Results ◽  
Questionnaire Method ◽  
High Level ◽  
Negative Factors

Purpose. Economic security is an important component of any system, whether it is a state or a society, or a family. It reflects the ability to maintain and create conditions for restoring economic well-being and protecting interests. According to the political situation in Ukraine, the protection of economic security has become one of the most important issues for resolution. In recent years, the agrarian sector has become one of the key parts for GDP since the industrial business has now turned to the background. The purpose of the article is to determine the economic security level in the agrarian sector. Methodology. The authors have used the questionnaire method and have made a survey in 67 Ukrainian companies which are operating in the agriculture in the Lviv region, Ukraine. The survey was conducted from June to July 2018. Findings. Survey results show that enterprises have an extremely negative attitude to the state of economic security of the country. However, it should be noted that entrepreneurs believe that the level of economic security of their business is at a higher level in comparing with the level of economic security of the country. Research limitations/implications. As noted above, the study was conducted at 67 agribusiness enterprises in the Lviv region. In the future, this study may be the basis for the same research in other regions of Ukraine. Practical implications. In the questionnaire template, we have made the list of methods which can help to prevent the effects of negative factors that could damage the company's economic security. The list of these measures can be used by enterprises in practice to ensure a high level of its security. Originality/Value. It should be noted that the originality of our work is that we have combined the research of two areas: the economic security of the company and agribusiness. We have identified the main problems of agrarian sector in ensuring the economic security of enterprises and provided a list of methods to improve the level of this type of security, the use of which will lead to a better functioning of the firm. Keywords: economic security, agrarian sector, GDP, Ukraine; Research type (choose one): research paper. JEL classification: О11, О13, Q12.

scholarly journals Integrowanie przedsiębiorczości i procesu kształcenia mechaników samochodowych

2012 ◽  
Vol 8 ◽  
pp. 217-228
Author(s):  
Mirosław Włodarczyk ◽  
Jerzy Janczewski
Keyword(s):  
Automotive Industry ◽  
Western Europe ◽  
Educational Process ◽  
Necessary Condition ◽  
The European Union ◽  
Long Period ◽  
Polish People ◽  
Used Cars ◽  
A Company ◽  
Integrated Processes

Poland is a country with the largest number of cars in the European Union. Furthermore, this number is still growing. Polish people prefer cheap and used cars. They often buy a vehicle imported from the Western Europe that is over 10 years old. Exploitation of used and cheap cars requires a lot of service and repairs hence a car mechanic profession will enjoy popularity for many years ahead. Additionally, schools teaching young people this profession as well as any other profession related to automotive industry shall have many students for a long period of time. The aim of this article is present a role and significance of integrating entrepreneurship with an educational process used for a car mechanic profession. Those integrated processes of vocational education and entrepreneurship is the necessary condition for a company in service-repair market to keep their competitive position.

scholarly journals How narrative reporting changed the business world: providing a new measurement tool

2016 ◽  
Vol 13 (4) ◽  
pp. 317-334 ◽  
Author(s):  
Alexandros Garefalakis ◽  
Augustinos Dimitras ◽  
Christos Floros ◽  
Christos Lemonakis
Keyword(s):  
Financial Reporting ◽  
Information Disclosure ◽  
Western Europe ◽  
Transitional Period ◽  
Measurement Tool ◽  
Accounting Disclosure ◽  
Business World ◽  
Reporting Practices ◽  
Narrative Reporting

Research on the quality of the narrative portion of the annual report has long been hampered by a lack of tools that permit an objective analysis of qualitative disclosure. This study is the first piece of accounting disclosure quality research which proposes a comprehensive index that uses Key Performance Indicators (KPIs) to enhance understanding of the quality of narrative information disclosure in a very important transitional period of 2002 to 2007. Our results show that after the adoption of IFRS, the level of narrative disclosure compliance with the IASB’s Management Commentary Framework (MCF) is medium, ranging from 8% to 75%, averaging 53% and this shows that there is much room for improvement with respect to the financial statements. Thus, despite the continued demand for better comparability in financial reporting practices, in our sample, a large number of firms do not seem to converge toward a single set of standards for both the narrative and financial disclosure. On the other hand, the region forced to comply with mandatory requirements (e.g., the US) will not provide a greater amount of disclosure information in their MCF reporting than the regions that are not required to comply with these disclosure guidelines (e.g., Western Europe and Northern Europe)

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