scholarly journals Agricultural credit use in papaya agroecosystems in the central region of Veracruz, Mexico

2021 ◽  
Vol 14 (4) ◽  
Author(s):  
Alba A. Zarrabal-Prieto ◽  
Eliseo García-Pérez ◽  
Catarino Ávila-Reséndiz ◽  
José S. Escobedo-Garrido
Keyword(s):  
Design Methodology ◽  
Central Area ◽  
Economic Resources ◽  
Production Costs ◽  
Productive Activity ◽  
Agricultural Credit ◽  
Management Level ◽  
Great Heterogeneity ◽  
Private Credit ◽  
Final Yield

Objective: To analyze the use of agricultural credit and the profitability of their papaya agroecosystem. Design/methodology/approach: A survey was applied using a questionnaire to 114 producers in seven municipalities in the central area of Veracruz, Mexico. Results: 75% of papaya growers do not know about formal sources of credit that support their productive activity. Only 22.8% have used some type of financing, and only 2.6% came from formal credit sources, even though, 97.4% used semi-formal and informal financing options. 77.2 % of growers use their own economic resources for papaya production. This generates a great heterogeneity on production costs and crop management (level of technology) that reflects the final yield. Even under these conditions the crop is profitable. Limitations of the study/implications: Information from public or private credit institutions, does not reach potential users. The few farmers who have accessed a formal credit, have had bad experiences, such as embargoes and legal actions due to special situations that made them not paying on time, that discourage growers from using this type of credit. Findings/Conclusions: Lack of knowledge of the growers about financing sources. Low use of agricultural or other formal private credits, as 77.2% of growers used their own economic resources, which generates great heterogeneity in production costs associated with the level of technology, that is reflected in the crop yield, even so the papaya crop still is profitable.

The impact of the Chinese stimulus program on earnings management

2019 ◽  
Vol 27 (4) ◽  
pp. 653-670
Author(s):  
Qian Hao ◽  
Xiangyan Shi ◽  
Danlu Bu ◽  
Liaoliao Li
Keyword(s):  
Earnings Management ◽  
Design Methodology ◽  
State Ownership ◽  
Political Factors ◽  
Stimulus Period ◽  
Content Type ◽  
Management Level ◽  
Factors Influencing ◽  
The Impact ◽  
Big Four

Purpose The purpose of this paper is to investigate the impacts of the 2008 Chinese stimulus program on earnings management. Design/methodology/approach Using a sample period from 2004 to 2011 (per-stimulus period: 2004-2007 and post-stimulus period: 2008-2011), the authors compare the change in earnings management between the firms that received the stimulus funds and those that did not receive the stimulus funds. Findings The authors find that from the pre- to post-stimulus period, the recipient firms experienced a greater increase in downward accrual management and a greater decrease in real management than the non-recipient firms did. This result is primarily driven by the non-state-owned enterprises and firms using non-Big-Four auditors. Originality/value The results suggest that the earnings management level is ultimately determined by the underlying economic and political factors influencing managers’ and auditors’ incentives (Cohen, 2008; Ball et al., 2003). Meanwhile, some mechanisms, such as high-quality audit (Eshleman and Guo, 2014) and state ownership (Wang and Yung, 2011) can also play a role in determining the level of earnings management.

What does labor displacement mean for management consulting firms?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Edouard Ribes
Keyword(s):  
Performance Indicators ◽  
Design Methodology ◽  
Production Costs ◽  
Management Consulting ◽  
Full Potential ◽  
Content Type ◽  
Consulting Firms ◽  
Standard Linear ◽  
Linear Regressions ◽  
Made In

Purpose This study aims to empirically investigate the effects of labor displacement on US management consulting (MC) firms. Design/methodology/approach This paper leverages standard linear regressions to identify and discuss correlations between progresses made in terms of labor displacement and the evolution of MC firms performance indicators. Findings In the context of US MC practices, the study shows that for every percent of work displaced, production costs are reduced by $3.7/h on average. It also highlights that as prices also go down by $3.3/h on average per percent of work displaced, off/near-shoring increases MC practices profitability. Displacing labor is yet a transformation that occurs mainly in very large firms (i.e. more than 1,000+ employees) and its full potential takes more than 4–5 years to realize. Originality/value This study provides new empirical benchmarks of the effect of labor displacement on MC firms. This study shows how long off/near-shoring takes to reach its full maturity.

scholarly journals Innovation capability maturity in non-R&D performers: a reference model

2019 ◽  
Vol 16 (2) ◽  
pp. 213-226
Author(s):  
Ramon Baptista Narcizo ◽  
Alberto Gabbay Canen ◽  
Iara Tammela ◽  
Rodolfo Cardoso ◽  
Jamile Eleutério Delesposte
Keyword(s):  
Main Parameter ◽  
Design Methodology ◽  
Reference Model ◽  
Decision Makers ◽  
Innovation Capability ◽  
Management Level ◽  
Reference Models ◽  
Capability Maturity ◽  
Increase Productivity ◽  
Practical Implications

Highlights: The prevalence of Research and Development (R&D) as an inducing factor for innovation has been questioned, and studies show that low-tech companies are able to innovate. Innovation capability is essential to increase productivity and improve competitiveness. However, when formal R&D is considered as the main parameter in its evaluation, it tends to underestimate it. The extent and heterogeneity of studies on innovation in non-R&D practitioners is a relevant problem and, despite theoretical and empirical advances, it is not satisfactorily resolved yet. Goal: This article presents a reference model for innovation capability maturity in low-technology, non-R&D performing companies, oriented to guide decision makers and the institutions supporting these organizations. Design / Methodology / Approach: The method used to construct the model is based on the proposition of Ahlemann and Gastl (2007) for the construction of reference models based on empirical evidence. Results: The model is based on ten organizational dimensions and their effects on the organization's performance. Five maturity levels are defined, synthesizing the fundamental characteristics of innovation capability in non-R&D practitioners or low technology companies. Limitations of the investigation: Although the model has been tested and validated, more applications and tests may still be required. Practical implications: The model is an important tool for decision-making, at the management level, in low-tech companies that aspire to broaden their innovation capability. Originality / Value: The model has significant potential academic repercussions, in terms of the expansion of knowledge, as well as for the industry, since it can contribute to the increase of the competitive performance of companies.

Competitiveness of clusters

2016 ◽  
Vol 11 (2) ◽  
pp. 190-213 ◽  
Author(s):  
Greici Sarturi ◽  
Carlos Augusto França Vargas ◽  
João Maurício Gama Boaventura ◽  
Silvio Aparecido dos Santos
Keyword(s):  
Design Methodology ◽  
New Technologies ◽  
Positive Impact ◽  
Production Costs ◽  
Analysis Model ◽  
Content Type ◽  
Secondary Sources ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Practical Implications

Purpose – The purpose of this paper is to deepen the discussion regarding the competitiveness of clusters based on a theoretical and empirical study that compares the level of competitiveness of the Brazilian wine cluster located in Serra Gaúcha with the competitiveness of the Chilean cluster located in Valle del Maule. Design/methodology/approach – A qualitative-descriptive approach was applied to the study, and data collection was conducted through secondary sources. Findings – The analysis employed a competitiveness analysis model consisting of 11 competitiveness factors. The Chilean cluster presented a higher level of competitiveness in four competitiveness factors (“scope of viable and relevant business,” “introduction of new technologies,” “balance with no privileged positions” and “oriented strategy”), while the Brazilian cluster presented a higher level of competitiveness in three competitiveness factors (“concentration,” “cooperation” and “replacement”). For four of the competitiveness factors of the model, both clusters presented similar levels of competitiveness. Practical implications – By comparing the two wine clusters, it was possible to identify aspects that can be improved to increase competitiveness, especially in the Brazilian cluster. These aspects include, first, the need for bottle manufacturers in Serra Gaúcha, which would have a positive impact on production costs; second, the expansion of the geographical indication registration for the entire Serra Gaúcha region, resulting in an enhanced image of Brazilian wine abroad; and third, greater incentives for exports, which would result in an increase in market share. Originality/value – The paper proposes an explanation for the superior level of competitiveness of the Chilean cluster regarding the “scope of viable and relevant business,” “balance with no privileged positions,” “introduction of new technologies” and “strategy focussed on cluster development.” In terms of its contribution, the study developed additional metrics for the model adopted, which can be used for the competitive analysis of other agribusiness clusters.

What’s “knowledge management” when resources are unknowable and deals negotiated?

IMP Journal ◽  
2016 ◽  
Vol 10 (1) ◽  
pp. 107-128 ◽  
Author(s):  
Alexandra Waluszewski
Keyword(s):  
Knowledge Management ◽  
Design Methodology ◽  
Economic Resources ◽  
Research Approach ◽  
Important Process ◽  
Content Type ◽  
Management Regime ◽  
Use Of Knowledge ◽  
Practical Implications

Purpose – The purpose of this paper is to investigate the management of the use of knowledge in interfaces stretching across company and organizational borders, including the negotiated monetary dimension. Design/methodology/approach – The research approach is the IMP framework on resource interaction (Håkansson and Waluszewski, 2002), and the distinction among heterogeneous economic resources and a homogeneous monetary dimension, (Håkansson and Olsen, 2015; Perna et al., 2015). A case study on use of science based knowledge in business is utilized. Findings – The management regime behind the creation of a user setting including a substantial monetary flow is can be characterized as “managing collective entities” (Håkansson, Bakken, Olsen, 2013) and it is argued that the knowledge management regime assumes away the most important process related to use of knowledge. Research limitations/implications – The paper stress the theoretical need for approaching managment in general and managing use of knowledge in particular as an interactive issue. Practical implications – The paper stress the practical need for approaching managment in general and managing use of knowledge in particular as an interactive issue. Originality/value – The paper questions the knowledge management regime, which has a strong influence on public policy.

scholarly journals Accelerating the Race to Autonomous Cars – A Case Study

2021 ◽  
pp. 219-231
Author(s):  
Divya Kumari ◽  
Subrahmanya Bhat
Keyword(s):  
Machine Learning ◽  
Autonomous Vehicles ◽  
Design Methodology ◽  
Production Efficiency ◽  
Production Costs ◽  
Business Strategies ◽  
Autonomous Cars ◽  
History Of ◽  
Start Ups

Background/Purpose: Every automaker is racing to generate self-driving innovations and some slew of fantastic tech firms and start-ups doing the same. The vehicle industry has a long history of implementing cutting-edge technologies to bring efficient, creative, and reliable vehicles to market, all while working to reduce production costs. Such innovations involve machine learning and computational intelligence, which are essential to automobiles progress. Machine learning (AI) technologies have made the innovative concept of self-driving vehicles an actuality. Today, global automotive rulers such as BMW, Volvo, and Tesla use intelligent automation to enhance production, raise production efficiency, and actually drive secure, extra relaxed, expanding, and increasingly enjoyable. This article provides a comprehensive analysis of Companies in the development of Autonomous vehicles and used ABCD analysis to examine the key parameters. Objective: Analyses the technology and business strategies of the companies in the Race of Autonomous cars. Design/Methodology/Approach: The information for this case study were gathered from various scholarly articles and websites. Findings/Result: The technological details of Artificial Intelligence, Self-driving car companies, laws and restrictions of different companies for using Self-driving vehicles, Autopilot driving features, sales volume and financial expansion, Impact of COIVID-19 on Autonomous vehicles business are studied. The impacts of COVID-19 on the autonomous car business are analysed using the ABCD framework. Originality/Value: The result provides a brief overview of different self-driving vehicle companies and self-driving technology building companies in the competitive race. Paper type: A Research Case study paper - focuses on companies in a race of producing Autonomous vehicles and the growth of those companies.

Real earnings management and financial statement fraud: evidence from Malaysia

2018 ◽  
Vol 26 (4) ◽  
pp. 508-526 ◽  
Author(s):  
Noorul Azwin binti Md Nasir ◽  
Muhammad Jahangir Ali ◽  
Rushdi M.R. Razzaque ◽  
Kamran Ahmed
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Design Methodology ◽  
Production Costs ◽  
Real Earnings Management ◽  
Financial Statement ◽  
Financial Fraud ◽  
Financial Statement Fraud ◽  
Content Type

Purpose We examine whether the fraud firms are engaged in real earnings management and accrual earnings management prior to the fraud year in the Malaysian context. Design/methodology/approach Our sample comprises of 65 financial statement fraud and 65 non-fraud firms over a period of eight years from 2001 to 2008. Findings Using the abnormal cash flow from operations (CFO) and abnormal production costs as the proxies for real earnings management, we find that financial statement fraud firms engage in manipulating production costs during preceding two years of the fraud event. However, our results show that financial fraud firms engage in manipulating CFO prior to the fraud event. Additionally, we find that financial statement fraud firms prefer to manipulate earnings using accruals relative to real earnings prior to the fraud year. Originality/value Our results demonstrate that real earnings management is more aggressive in financial statement fraud firms compared to the non-fraud firms in the four years prior to fraud.

LATAM and Spanish SME barriers to Industry 4.0

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Antonio De Lucas Ancillo ◽  
Sorin Gavrila Gavrila ◽  
José Raúl Fernández del Castillo Díez ◽  
Juan Corro Beseler
Keyword(s):  
Industry 4.0 ◽  
Design Methodology ◽  
Productive Activity ◽  
Content Type ◽  
Specific Analysis ◽  
Starting Point ◽  
Target Sample ◽  
Technological Barrier ◽  
Systematic Methodology ◽  
Economic Barrier

PurposeExisting studies are scarce, especially on the Industry 4.0 application to firms' innovation and competitiveness, and even more on the application to LATAM and Spanish SMEs. This paper tries to fill this gap by explaining the results of applying a systematic model, to understand which are the SMEs' strengths and weaknesses in relation to the Industry 4.0 transformation.Design/methodology/approachA systematic methodology involving documentation analysis, visits to the companies, interviews with employees and managers, making a preliminary diagnosis, crossing their needs with the enablers that can apply. The fieldwork was carried out during a two month period (2019), on a target sample of 22 SMEs operating under industrial productive activity already exporting or planning their internationalization toward LATAM regions.FindingsThere are relevant barriers that need to be overcome in order to enter Industry 4.0 and, in this specific analysis, the following major classification was obtained: (1) Technological barrier, (2) Training barrier, (3) Economic barrier and (4) Contextual barrier.Originality/valueThis paper provides new insights and sets a starting point regarding LATAM and Spanish’ Industry 4.0 situation, while contributing to the SMEs competitiveness by providing deeper understanding of the barriers and limitations in adopting Industry 4.0, pointing out some implications and suggestions for organizations to implement.

Bi-objective sizing optimization of power converter using genetic algorithms

2013 ◽  
Vol 33 (1/2) ◽  
pp. 398-422 ◽  
Author(s):  
Hanen Mejbri ◽  
Kaiçar Ammous ◽  
Slim Abid ◽  
Hervé Morel ◽  
Anis Ammous
Keyword(s):  
Genetic Algorithms ◽  
Computer Aided Design ◽  
Design Methodology ◽  
Power Converter ◽  
Production Costs ◽  
Switching Frequency ◽  
Optimization Approach ◽  
Content Type ◽  
Wide Range ◽  
Design Values

Purpose – This paper aims to focus on the trade-off between losses and converter cost. Design/methodology/approach – The continual development of power electronic converters, for a wide range of applications such as renewable energy systems (interfacing photovoltaic panels via power converters), is characterized by the requirements for higher efficiency and lower production costs. To achieve such challenging objectives, a computer-aided design optimization based on genetic algorithms is developed in Matlab environment. The elitist non-dominated sorting genetic algorithm is used to perform search and optimization, whereas averaged models are used to estimate power losses in different semiconductors devices. The design problem requires minimizing the losses and cost of the boost converter under electrical constraints. The optimization variables are, as for them, the switching frequency, the boost inductor, the DC capacitor and the types of semiconductor devices (IGBT and MOSFET). It should be pointed out that boost topology is considered in this paper but the proposed methodology is easily applicable to other topologies. Findings – The results show that such design methodology for DC-DC converters presents several advantages. In particular, it proposes to the designer a set of solutions – as an alternative of a single one – so that the authors can choose a posteriori the adequate solution for the application under consideration. This then allows the possibility of finding the best design among all the available choices. Furthermore, the design values for the selected solution were obtainable components. Originality/value – The authors focus on the general aspect of the discrete optimization approach proposed here. It can also be used by power electronics designers with the help of additional constraints in accordance with their specific applications. Furthermore, the use of such non-ideal average models with the multi-objective optimization is the original contribution of the paper and it has not been suggested so far.

scholarly journals Management in hospitals

2014 ◽  
Vol 27 (5) ◽  
pp. 379-394 ◽  
Author(s):  
Laila Nordstrand Berg ◽  
Haldor Byrkjeflot
Keyword(s):  
Design Methodology ◽  
Medical Profession ◽  
Middle Management ◽  
Content Type ◽  
Management Level ◽  
Full Responsibility ◽  
Management Positions ◽  
New Ideas ◽  
Management Roles

Purpose – The hospital sector has expanded in Norway with reforms and a strong demand for better management. The purpose of this paper is to examine: first, how this has affected physicians and nurses in management; second, how management roles in hospitals are changing; and third, how these two professions are tackling their new roles. Design/methodology/approach – The paper presents a review of the secondary literature and a case study undertaken in the spring, 2012. Findings – In Norway, two reforms have been introduced aimed at creating stronger management positions with less professional influence. The leader has full responsibility for a particular unit, which means that the jurisdiction of managers has expanded and that management has become more time consuming. Physicians – traditionally those in charge of hospitals – are facing competition from other professions, especially nursing, which has gained representation in top management positions, particularly at middle management level. Originality/value – The originality of this paper is the comparison of the evolvement of management among physicians and nurses since the reforms. While the medical profession was critical of management to begin with, i.e. viewing management positions as a trap, it is gradually adapting to the new ideas. Physicians are facing competition from nurses, who readily adjust to the new conditions, and perceive management as a new career track.

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