scholarly journals Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism

2020 ◽  
Vol 6 (1) ◽  
pp. 251-262
Author(s):  
Maha Faisal Alsayegh
Keyword(s):  
Developing Countries ◽  
Literature Review ◽  
Organizational Factors ◽  
Developed Countries ◽  
Successful Implementation ◽  
Activity Based Costing ◽  
Organizational Issues ◽  
Product Costing ◽  
Implementation Outcomes ◽  
The World

The purpose of this article is to provide systematic and critical literature review of studies related to activity-based costing around the world. The literature review covers articles from developed and developing countries and is organised to provide insights on four major aspects of ABC adoption, implementation, outcomes and criticism. The adoption of ABC is generally greater in developed countries as compared to developing countries. Among the key benefits of using ABC include better product costing that ultimately increases the profitability and competitiveness of a company. Using ABC results in greater transparency of costs which have implications for planning, controlling and decision making. Successful implementation of ABC is to deal effectively with the specific behavioral, technical and organizational factors. Most of the problems found in the literature were related to the practical, technical and system difficulties of ABC. Due to cultural and organizational issues many companies fail as techniques need modification when used in different settings.

scholarly journals Electronic Record Keeping to Support Indonesia E-Government Implementation

2020 ◽  
Vol 6 (1) ◽  
pp. 31
Author(s):  
Esti Putri Anugrah
Keyword(s):  
Developing Countries ◽  
Literature Review ◽  
Electronic Record ◽  
Developed Countries ◽  
Record Keeping ◽  
Literary Sources ◽  
The World

Background of the study: Electronic record keeping is one of the things that can significantly affect the implementation of e-government, because every transaction with the e-government will create electronic archives. However, many countries in the world still do not pay attention to the practice of managing their electronic archives, especially in developing countries, one of them is Indonesia. Purpose: This article aims to know the practice of electronic record keeping in the implementation of Indonesia e-government. Method: The writing method used in this article is a literature review by identifying secondary literary sources and archival legislation in Indonesia as a basis for conducting electronic record keeping. Findings: The implementation of electronic record keeping should be done well and correctly. Because when electronic record keeping in a government has been doing did good and true, it will automatically be able to support the implementation of e-government as already done by developed countries in the world.Conclusion: Electronic record keeping in developing countries is used as a strategy in implementing e-government.

IMPACT OF NATIONAL DISASTER COVID-19, INDONESIA TOWARDS ECONOMIC RECESSION

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Developing Countries ◽  
Economic Recession ◽  
Developed Countries ◽  
Social Distancing ◽  
Poor Countries ◽  
Corona Virus ◽  
The World ◽  
History Of ◽  
National Disaster

Covid-19 or the corona virus is a virus that has become a disaster and a global humanitarian disaster began in December 2019 in Wuhan province in China, April 2020 the spread of the corona virus has spread throughout the world making the greatest humanitarian disaster in the history of human civilization after the war world II, Already tens of thousands of people have died, millions of people have been infected with the conona virus from poor countries, developing countries to developed countries overwhelmed by this virus outbreak. Increasingly, the spread follows a series of measurements while patients who recover recover from a series of counts so that this epidemic becomes a very frightening disaster plus there is no drug or vaccine for this corona virus yet found, so that all countries implement strategies to reduce this spread from social distancing, phycal distancing to with a city or country lockdown.

A Decade of the World Trade Organization and the Trade Performance of Muslim Countries

2010 ◽  
Vol 27 (4) ◽  
pp. 23-44
Author(s):  
Ruzita Mohd. Amin
Keyword(s):  
Developing Countries ◽  
World Trade Organization ◽  
World Trade ◽  
Developed Countries ◽  
Playing Field ◽  
Muslim Countries ◽  
The World ◽  
The Developed Countries ◽  
Merchandise Trade ◽  
Wto Agreements

The World Trade Organization (WTO), established on 1 January 1995 as a successor to the General Agreement on Tariffs and Trade (GATT), has played an important role in promoting global free trade. The implementation of its agreements, however, has not been smooth and easy. In fact this has been particularly difficult for developing countries, since they are expected to be on a level playing field with the developed countries. After more than a decade of existence, it is worth looking at the WTO’s impact on developing countries, particularly Muslim countries. This paper focuses mainly on the performance of merchandise trade of Muslim countries after they joined the WTO. I first analyze their participation in world merchandise trade and highlight their trade characteristics in general. This is then followed by a short discussion on the implications of WTO agreements on Muslim countries and some recommendations on how to face this challenge.

FORMATION OF INTERNATIONAL COMPETITIVENESS OF THE REGION ON THE BASIS OF THE INNOVATION AND INVESTMENT MODEL OF DEVELOPMENT IN CHINA

2017 ◽  
Author(s):  
Alina Lytvynenko ◽  
◽  
Elena Lytvynenko ◽  
Keyword(s):  
Developing Countries ◽  
Regional Integration ◽  
Negative Impact ◽  
Developed Countries ◽  
Investment Model ◽  
Modern China ◽  
Trade Relations ◽  
The World ◽  
Leading Position ◽  
Business Structures

The article discusses the key issues of achieving the goals of modernization, namely, China's interaction with the world economy. Chinese economists believe that the process of globalization cannot be stopped, but it can be radically changed and directed to the benefit of China's economy, most likely with the help of transnational corporations. The revitalization of integration processes among developing countries has been observed against the backdrop of the successful development of the Western European model of economic integration. In this way, integration first affected the sphere of production and then the sphere of mutual trade. The article substantiates the necessity and possibility of adaptation to the changing economic conditions and innovative development of business structures operating in international business and the proposal of specific schemes for their construction in accordance with the world markets requirements. Notice that, there is a change in the principles of regional integration development at the present stage. Developing countries are actively seeking to participate in integration processes, since the leading powers prefer to use territorial disputes in their foreign policy and there is a risk of potential threats from border states. For centuries, China has held the leading position in the world in terms of quality of life. However, modern China is not one of the developed countries in any of the established classifications, and therefore the current work explores the modernization theories of the economies of developing countries. The COVID-19 pandemic has had a negative impact on the entire world trade, production, trade and logistics chains have been destroyed, stock indices are declining, industrial production has been suspended, oil prices have collapsed, demand for goods is reorienting. Since China is the main trade partner of Ukraine and many Ukrainian enterprises are associated with the PRC by purchasing both goods or components for their production, it clearly will not affect our trade relations for the better.

A systematic literature review of lean manufacturing implementation in manufacturing-based sectors of the developing and developed countries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Catherine Maware ◽  
Modestus Okechukwu Okwu ◽  
Olufemi Adetunji
Keyword(s):  
Developing Countries ◽  
Literature Review ◽  
Lean Manufacturing ◽  
Negative Impact ◽  
Developed Countries ◽  
Manufacturing Industries ◽  
Preliminary Review ◽  
Content Type ◽  
Manufacturing Organizations ◽  
Developing And Developed Countries

Purpose This study aims to comparatively discuss the effect of lean manufacturing (LM) implementation in the manufacturing sectors of developing and developed countries. Design/methodology/approach An in-depth literature review focused on previous research published between 2015 and March 2020. The papers published by the databases such as Google Scholar, Scopus, ProQuest and Web of Science were used in the study. A total of 63 studies that focused on LM application in manufacturing industries in developing and developed countries were used in the research. Findings It was observed that LM improves operational performance for manufacturing organizations in developing and developed countries. Small and medium-sized enterprises in both developed and developing countries have difficulties transforming their organizations into lean organizations compared to large enterprises. Furthermore, the review also found that there seems to have been no paper had reported the negative impact of implementing LM in manufacturing industries in developing and developed countries from 2015 to March 2020. Research limitations/implications The study used research papers written between January 2015 and March 2020 and only considered manufacturing organizations from developed and developing nations. Practical implications The study provides more insight into LM implementation in developing and developed countries. It gives the LM practices and the implications of applying these practices in manufacturing organizations for developing and developed countries. Originality/value A preliminary review of papers indicated that this seems to be the first paper that comparatively studies how LM implementation has affected manufacturing organizations in developed and developing countries. The study also assessed the LM practices commonly used by the manufacturing industries in developing and developed countries.

scholarly journals Literature Review The Relationship Of Antenatal Class Towards Mothers’ Knowledge Of DangerousSign During Pregnancy

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Ayu Kurniati ◽  
Enny Fitriahadi
Keyword(s):  
Developing Countries ◽  
Mortality Rate ◽  
Literature Review ◽  
World Health ◽  
Live Births ◽  
Complication Risk ◽  
The World ◽  
Health Organization ◽  
Relationship Of ◽  
The Relationship

IN 2013, the World Health Organization, released data in the form of Maternal Mortality Rate (MMR) worldwide, and the number reached 289,000 per 100, 000 live births, which 99% of cases occurred in developing countries. Research aims to discover the relationship of antenatal class towards mothers’ knowledge of the dangerous sign during pregnancy. The result showed that there is a relationship of antenatal class towards mothers’ knowledge of dangerous sign during pregnancy, From this result, the researcher concludes that antenatal class could increase mothers’ knowledge of dangerous sign during pregnancy and may decrease the complication risk during the childbirth.

scholarly journals Loss of work productivity in a warming world: Differences between developed and developing countries

2020 ◽  
Author(s):  
Shuang Yu ◽  
Zhongwei Yan ◽  
Jiangjiang Xia ◽  
Alcide Zhao ◽  
Anzhi Zhang ◽  
...  
Keyword(s):  
Developing Countries ◽  
Online Survey ◽  
Climate Models ◽  
Heat Waves ◽  
Productivity Loss ◽  
Work Productivity ◽  
Developed Countries ◽  
Point Of View ◽  
The World ◽  
Warming World

<p>Comparable estimates of the heat-related work productivity loss (WPL) in different countries over the world are difficult partly due to the lack of exact measures and comparable data for different counties. In this study, we analysed 4363 responses to a global online survey on the WPL during heat waves in 2016. The participants were from both developed and developing countries, facilitating estimates of the heat-related WPL across the world for the year. The heat-related WPL for each country involved was then deduced for increases of 1.5, 2, 3 and 4 °C in the global mean surface temperature under the representative concentration pathway scenarios in climate models. The average heat-related WPL in 2016 was 6.6 days for developing countries and 3.5 days for developed countries. The estimated heat-related WPL was negatively correlated with the gross domestic product per capita. When global surface temperatures increased by 1.5, 2, 3 and 4 °C, the corresponding WPL was 9 (19), 12 (31), 22 (61) and 33 (94) days for developed (developing) countries, quantifying how developing countries are more vulnerable to climate change from a particular point of view. Moreover, the heat-related WPL was unevenly distributed among developing countries. In a 2°C-warmer world, the heat-related WPL would be more than two months in Southeast Asia, the most influenced region. The results are considerable for developing strategy of adaptation especially for developing countries.</p>

scholarly journals The emergence of Kawasaki disease in India and China

2018 ◽  
Vol 2017 (3) ◽  
Author(s):  
Ankur Kumar Jindal ◽  
Vingesh Pandiarajan ◽  
Raju Khubchandani ◽  
Nutan Kamath ◽  
Tapas Sabui ◽  
...  
Keyword(s):  
Developing Countries ◽  
Heart Disease ◽  
Kawasaki Disease ◽  
Developed Countries ◽  
Resource Constrained ◽  
Diagnosis And Management ◽  
China And India ◽  
The World ◽  
Acquired Heart Disease ◽  
India And China

Kawasaki disease (KD) is recognized as a leading cause of acquired heart disease in children in developed countries. Although global in distribution, Japan records the highest incidence of KD in the world. Epidemiological reports from the two most populous countries in the world, namely China and India, indicate that KD is now being increasingly recognized. Whether this increased reporting is due to increased ascertainment, or is due to a true increase in incidence, remains a matter of conjecture. The diagnosis and management of KD in developing countries is a challenging proposition. In this review we highlight some of the difficulties faced by physicians in managing children with KD in resource-constrained settings. 

scholarly journals Triple bottom line of the CSR concept and its reporting

2021 ◽  
Vol 129 ◽  
pp. 07001
Author(s):  
Jaroslav Belas ◽  
Katarina Zvarikova
Keyword(s):  
Developing Countries ◽  
Literature Review ◽  
Value Added ◽  
Developed Countries ◽  
Theoretical Background ◽  
Three Dimensions ◽  
Bottom Line ◽  
Non Profit ◽  
To Come ◽  
Frequent Problem

Research background: The global situation is alarming. Many scholars, politicians, non-profit organizations and journalists worldwide remind of these arising problems. Sustainability seems to be the only solution, and also many companies try to do their best to contribute to this issue. Purpose of the article: CSR is considered a valuable tool in many fields – profit, stakeholders, and environmental dimensions. All these dimensions are characterized by their specifics, but it is proven that CSR positively impacts all of them. But the frequent problem is that although the companies are aware of the stakeholders´ importance, they are not able to report their activities or report them in an understanding way. Methods: Methods of the literature review is used for the theoretical background to understand the importance of three dimensions of CSR. Method of analysis is used to analyze of GRI index. Findings & Value added: Literature review proves the importance of CSR towards all three dimensions. According to analysis of the DRI index, it is evident, that not only organizations from developed countries have reported, but also organizations from developing countries had become reporting. Following the result of our analysis, we can see that 1 694 organizations from 80 countries try to come close to stakeholders and want to inform them about their activities.

scholarly journals Singapore, A Growing Economic Titan from South East Asia

2020 ◽  
Vol 2 (2) ◽  
pp. 42-54
Author(s):  
Ignatius Hubert Tantra
Keyword(s):  
Developing Countries ◽  
East Asia ◽  
International System ◽  
Education Programme ◽  
Developed Countries ◽  
South East Asia ◽  
Institutional Leadership ◽  
Living Space ◽  
The World ◽  
Land Mass

Singapore has one of the fastest economic development pace throughout South East Asia. Despite the fact that by land mass, it is not the biggest or the most fertile country. By demographic factor, it is not the most populated nor the most culturally diverse country. It also didn’t have the natural resources that its neighboring countries boasted as their main commodity. Yet, Singapore is a country with one of the most efficient implementation of living space, land usage, and education programme in the world. Because of its greatness, Singapore can be put in the same class with the others developed countries in the world. This is despite all the handicap that this country has, through the thick and thin of its history. The author believes that these successes can be atributted mostly to the efficient leadership of Singapore as a nation state in the international system, and that these successes can be adapted throughout Asia, and the world as a whole. This essay was made exactly to achieve this successful impact on ASEAN’s countries economics. In this writing, the author will examine what makes Singapore such a great economic titan, and how it can turn its unlikely position into a flourishing market economy and becoming a model for other developing countries to replicate, with institutional leadership. All of these, for the purpose of learning, and in the bid of rejuvenating economic vigor that most Asian countries and developing countries needed to keep up and even compete with more prominent countries in the international political system of the world.

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