Specifics of ethics program application: company-size based analysis: On the example of Slovakia

2021 ◽  
Vol 20 (1) ◽  
pp. 152-171
Author(s):  
Anna Remišová ◽  
I. Stankovičová ◽  
L. Procházková
Keyword(s):  
Statistical Analysis ◽  
Business Ethics ◽  
Program Implementation ◽  
Empirical Data ◽  
Business Environment ◽  
Professional Association ◽  
Company Size ◽  
Ethics Program ◽  
Program Application ◽  
A Company

The aim of this study is to find out to what extent businesses purposefully develop business ethics through an ethics program in Slovakia.The results are based on a statistical analysis of a part of the representative empirical research carried out in Slovakia in 2019. Main findings: 1. specific empirical data about the extent of ethics program implementation in companies inthe Slovak business environment;2.the size of a company is a factor that influences the implementation of elements of ethics program in an organization; and 3.the size of the organization is a factor which positively influences the participation of the company in a professional association and membershipin a professional association is a factor that influences the extent of the implementation of an ethics program in the organization.

Assessment of Production Capacity and Ability of Rapid Response to Changing Customer Expectations

2015 ◽  
Vol 809-810 ◽  
pp. 1378-1383
Author(s):  
Iwona Paprocka ◽  
Sonia Cyba
Keyword(s):  
Production Systems ◽  
Production Capacity ◽  
Business Environment ◽  
Rapid Response ◽  
Interarrival Time ◽  
Company Size ◽  
Customer Expectations ◽  
New Concepts ◽  
A Company ◽  
Operating Company

Companies must respond quickly to customer needs and ensure the desired quality and low price in order to remain competitive in a market. It becomes necessary to create new concepts of production systems that meet all requirements imposed by consumers. The increase of reliability of machines and equipment, staff competence and forecasting a size and subject of demand increase the ability to react quickly to changes in the business environment. Therefore, the objective of this paper is to estimate the agility characteristics of a company (size of demand, interarrival time of orders and reliability of machines) and to verify its production capacity and rapid response capabilities. The characteristics are estimated for three variants of the production system: self-operating company, companies operating in cooperation, company buying additional machine.

PENGARUH LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI KASUS PADA PERUSAHAAN SUB SECTOR REAL ESTATE AND PROPERTY DI BURSA EFEK INDONESIA PERIODE 2015-2018)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Pingkan Saraswati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Linear Regression Analysis ◽  
T Test ◽  
Company Size ◽  
Return On Assets ◽  
F Test ◽  
Sample Technique ◽  
A Company

Profitabilitya has significance for theecompany because it is one of the bases for evaluating the condition of a company. The level off profitability describes the ecompany's performance as seen from the company's ability to generate profits. Profitability in this study is calculated by return on assets (ROA) because it can show how the company's performance is nseenn from the overall use of assets owned by the company in generating profits. Thissstudyyaims to examine the leverage, liquidity, and size off thee company yaffect the eprofitability. The ssampling ttechniqueu used in this study wass purposivee samplingg, which issaa sample technique ethat uses certain ncriteria.. There earee16 companies ethat are sampled in this sstudy.mThe nanalysiss techniquee usedd is multiplee linearr regressionn using SPSS version 22. Multiplee linear regression analysis susess the eclassicc assumption ntest, nincluding mthe nnormality ntest, multicollonityy test,,heteroscedasticityytest,, and dautocorrelationn test.m Tootestttheevariablessused theecoefficient of determination test, t-test, f-test. The results of this study indicate that there is no significant effect on the variable leverage on profitability. Liquidity hass a positivee effectt onn profitability. There eis snoo significantt effectt off thee Company Size variablee on nthee profitability variable..

PELANGGARAN ETIKA BISNIS

2018 ◽  
Vol 4 (2) ◽  
pp. 37-45
Author(s):  
Nurul Qomariyah
Keyword(s):  
Adverse Effects ◽  
Business Ethics ◽  
Business Development ◽  
Basic Knowledge ◽  
Economic Activities ◽  
Market Mechanisms ◽  
Business People ◽  
Doing Business ◽  
Moral Aspect ◽  
A Company

Violations of business ethics that occur at this time, become a problem in itself. One of the factors supporting the occurrence of these violations is due to lack of basic knowledge about business ethics and the freedom of business people in carrying out economic activities, as a result many business people are competing in improving market mechanisms, Business should be assessed from a moral standpoint, just like all other human activities also seen from a moral standpoint. Because when not looking at the moral aspect of doing business, business people only think about how to increase sales turnover, and not only increase turnover, but also do things that are not ethical, such as: bribery, corruption, collusion and nepotism, it makes people uneasy . Adverse effects that will occur if a company is immoral and enforces the norms that apply in business ethics then it can have an impact on consumers' distrust of their products and can complicate business development again. Key words : Violation, Bussines ethic, case

The Influence of Related Party Transaction, Profitability, Leverage and Company Size on Firm Value with Tax Avoidance as an Intervening Variable in Telecommunications and Media Companies Listed on Bursa Malaysia and IDX 2010-2018

2021 ◽  
Vol 8 (4) ◽  
pp. 131-142
Author(s):  
Zulaikha Rahimah ◽  
Erlina . ◽  
Yeni Absah
Keyword(s):  
Firm Value ◽  
Negative Impact ◽  
Positive Impact ◽  
Tax Avoidance ◽  
Company Size ◽  
Mean Values ◽  
Media Companies ◽  
Related Party Transaction ◽  
The Impact ◽  
A Company

The purpose of this research is to examine and analyze the impact of related party transaction, profitability, Leverage and size of a company on firm value with tax avoidance as an intervening variable. The telecommunication and media sector in Bursa Efek Indonesia and Bursa Malaysia is chosen as the research object. The population is all the telecommunication and media companies listed in Indonesia stock exchange (IDX) and Bursa Malaysia within 2010-2018. It consists of 6 Telecommunication Company and 19 Media Company on IDX within 2010-2018. There exist a total of 33 companies in both the telecommunication and media sector in Bursa Malaysia. The sample's determination in this study is based on the nonprobability sampling method with the purposive sampling technique, in which the sample is selected with certain considerations or specific criteria. So that the sample of Malaysia is 248 and Indonesia is 139 data. Malaysia's telecommunications sector has 18 companies, and Indonesia has five companies. Meanwhile on media sector Indonesia consist of 15 company and Malaysia 12 company. This research adopts secondary data and multiple regression analysis for the regression to substructure I and II. The hypothesis mediation analysis is used to prove the mediation influence. Malaysia and Indonesia's results on Firm value: (1) Related party transaction has a positive but not significant impact. In contrast, Indonesia has a significant positive impact (2) Profitability has a significant negative impact both in Indonesia and Malaysia (3) Leverage has positive. However, not significant impact in Malaysia and Indonesia (4) Size of the company has a negative and significant impact for both country (5) Tax Avoidance has a negative but not significant impact. In contrast, Indonesia has a positive and significant impact on firm value. Related to the impact of variable independent toward tax avoidance, based on Malaysia's result, just the size of a company has the impact but negative and significant. Meanwhile, in Indonesia, Related party transaction and Leverage were known to have a negative and significant impact, and the size of the company has positive and significant toward tax avoidance. Based on Malaysia's result, tax avoidance does not impact all the independent variables on firm value. Based on Indonesia's result, the impact of company size on firm value is mediated by tax avoidance (Z). Based on the independent t-test, the variables that have different mean values are related to party transactions and company size. Keywords: Related Party Transaction, Profitability, Leverage, Size of company, Tax avoidance, Firm value.

RASIO FUNDAMENTAL TERHADAP PERTUMBUHAN LABA: VARIABEL MODERASI UKURAN PERUSAHAAN (Fundamental ratio on income growth: Variables of company size moderation)

2021 ◽  
Vol 5 (1) ◽  
pp. 261
Author(s):  
Andri Gunawan Putra As'ari ◽  
Tri Kartika Pertiwi
Keyword(s):  
Financial Analysis ◽  
Stock Exchange ◽  
Research Result ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Analysis Technique ◽  
Solvency Ratio ◽  
A Company ◽  
Profit Growth

To find out the performance of a company it is necessary to have a financial analysis, where in analyzing the financial statements will get a view of the good and bad financial performance. For this reason, this study aims to analyze the effect of the Liquidity Ratio, Solvency Ratio, Profitability Ratio, and Activity Ratio on profit growth with company size as a moderating variable. The population in this study was all trade retail companies that listed in Indonesia Stock Exchange in the period 2015-2018. The research samples was determined by using purposive sampling technique, so that obtained 21 trade retail companies that quality as the sample. The analysis technique used is moderation regression analysis. Based on the research result showed that Solvability, Profitability and Activity ratios has an effect on profit growth and company size is a moderation variabel. Liquidity Ratio has no effect on profit growth and company size not a moderating variable between Liquidity on profit growth.

Ethical Preferences among Business Leaders: Implications for Business Schools

2000 ◽  
Vol 63 (1) ◽  
pp. 23-31 ◽  
Author(s):  
Roger N. Conaway ◽  
Thomas L. Fernandez
Keyword(s):  
Business Ethics ◽  
Ethical Issues ◽  
Business Schools ◽  
Environmental Risks ◽  
Business Leaders ◽  
Ethical Values ◽  
Business Faculty ◽  
Insider Information ◽  
Ethics Program ◽  
Arthur Andersen

Since 1976, the American Assembly of Collegiate Schools of Business (AACSB) has encouraged business schools to include ethics in their curricula. Because lan guage is the means for conveying values, including ethical values, business com munication faculty play an important role in deciding what should be taught, and how. But until very recently, most researchers failed to look specifically at actual practices and perceptions in the workplace. To address that need, we conducted a survey of 250 business leaders concerning their ethical preferences and compared our results with an earlier study of business faculty and students. The survey, adapted from one used in the Arthur Andersen Business Ethics Program, consists of 20 narratives which presented respondents with the need to judge the impor tance of certain issues and their approval or disapproval of the action or decision described. We found no significant differences in responses to the 14 items which addressed ethical issues in such areas as creating health and environmental risks, taking credit when credit is not due, focusing on disability issues, deceiving cus tomers with products and services, and using insider information to gain personal advantage. We did find significant differences in responses to six narratives focused on ignoring wrongdoing in the workplace, doing special favors for others to gain personal advantage, and covering up flaws in merchandise or operations. Our results, and the survey instrument itself, provide useful tools for the business com munication classroom.

scholarly journals COVID-19 In United States: Statistical Analysis and Inferences From the Empirical Data

2021 ◽  
Author(s):  
Nivedita Rethnakar
Keyword(s):  
United States ◽  
Statistical Analysis ◽  
Statistical Inference ◽  
Empirical Data ◽  
Respiratory Diseases ◽  
Temporal Dynamics ◽  
The United States ◽  
Mortality Statistics ◽  
Race Ethnicity ◽  
The Impact

Abstract This paper investigates the mortality statistics of the COVID-19 pandemic from the United States perspective. Using empirical data analysis and statistical inference tools, we bring out several exciting and important aspects of the pandemic, otherwise hidden. Specific patterns seen in demo- graphics such as race/ethnicity and age are discussed both qualitatively and quantitatively. We also study the role played by factors such as population density. Connections between COVID-19 and other respiratory diseases are also covered in detail. The temporal dynamics of the COVID-19 outbreak and the impact of vaccines in controlling the pandemic are also looked at with suf- ficient rigor. It is hoped that statistical inference such as the ones gathered in this paper would be helpful for better scientific understanding, policy prepa- ration and thus adequately preparing, should a similar situation arise in the future.

scholarly journals MSMEs as Engine of Economic Growth in Nigeria: Challenges and Prospects of Scalability

2018 ◽  
Vol 2 (1) ◽  
pp. 1-10
Author(s):  
Emmanuel Okokondem Okon
Keyword(s):  
Economic Growth ◽  
Growth And Development ◽  
Developing Economies ◽  
Small And Medium Enterprises ◽  
Business Environment ◽  
Technological Systems ◽  
Economic Growth And Development ◽  
Area Of Concern ◽  
Medium Enterprises ◽  
A Company

Growing or expanding the Micro, Small and Medium Enterprises (MSMEs) sector of the economy is one key strategy to achieve economic growth and development. Micro, Small and Medium Enterprises (MSMEs) scalability (growth or expansion) have become an area of concern for economic growth in developing economies. People use the term in reference to computer or other technological systems, but those in business also use the word to describe the adaptability of a company (Thibodeaux, 2015) in today‘s fast-paced business environment where the focus on customer satisfaction is at an all-time high. This article discusses the concept of scalability as it relates to business and non-scalable components of business process as well as the importance of being scalable. It also looked at some of the challenges and practices that prevent effective scalability of MSMEs in Nigeria and the way forward.

scholarly journals The Role of Business Ethics in the Relationship between Market Orientation and Business performance

2015 ◽  
Vol 4 (1) ◽  
pp. 70-94
Author(s):  
Gusti Oka Widana ◽  
Sudarso K Wiryono ◽  
Mustika S Purwanegara ◽  
Mohamad Toha
Keyword(s):  
Business Ethics ◽  
Market Orientation ◽  
Business Performance ◽  
Islamic Banks ◽  
Managerial Implication ◽  
Strategic Actions ◽  
Islamic Business Ethics ◽  
The Relationship ◽  
A Company

The positive of impact of market orientation toward business performance of a company is a common wisdom in the marketing literatures. Hence the prior studies recommend that the connection will depend on other strategic actions. In this regards, this study tries to assess the construct of business ethics as the precedent of market orientation in the context of Indonesia Islamic banks. Upon assessing data using SmartPLS, this study finds that market orientation is the determinant of business performance and Islamic business ethics is the precedent of market orientation. However, market orientation is not effective as the mediator in the relationship between Islamic business ethics and business performance. The discussion of this finding is provided as well as the managerial implication at the end of this paper.

scholarly journals PENGARUH KARAKTER KEWIRAUSAHAAN TERHADAP KEMAMPUAN USAHA DI SEKTOR HORTIKULTURA PROVINSI JAWA BARAT

2017 ◽  
Vol 3 (1) ◽  
pp. 31
Author(s):  
Yuliana Samantha ◽  
Ronnie S. Natawidjaja ◽  
Tuhpawana P. Sendjaja
Keyword(s):  
Path Analysis ◽  
Research Design ◽  
Ornamental Plants ◽  
Business Environment ◽  
West Java ◽  
Legal Entity ◽  
Environment Variables ◽  
Quantitative Descriptive ◽  
A Company

Most of Indonesia's population depend on agriculture. Agriculture is the basis for growth in the countryside. Horticultural company is a company form of business or legal entity that is engaged in the cultivation or breeding and marketing of vegetables, fruit, and ornamental plants. The research design used quantitative descriptive technique and take a case in Horticultural Company incorporated in the province of West Java. Informants research is the founder of 35 businesses horticultural businesses. Respondents were selected by simple random samplingmethod Solvin. Data were analyzed with path analysis, the business environment variables, entrepreneurial character, the ability of businesses and business improvement. Character of business founders age at age less than 54 years, including age. Average of the last education strata 1 (undergraduate). A conducive business environment and the higher the entrepreneurial character can give the effect of an increase in the ability of the business. Theseeffects are direct and indirect, of the path of the business environment 78.3%, 19.2% and entrepreneurial character. The effects of both variables 83.7% with 4% residual business capabilities and 16.3% influenced by other variables that are not covered.

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