Research Methodology

This chapter clarifies the research methodology adopted for attaining our objective stated previously in this manuscript. The methodology involves two main parts: the development of a survey or questionnaire targeting members of accountancy profession, and the set-up of a prototype framework meant to test the IR adoption in the corporate business environment. We also explain our research questions that represent the fundament for the path of this book. Therefore, we should ask ourselves: What is “integration”? Which information should be included in an integrated report and why? These two questions are answered through the application of the questionnaire and the development and testing of the IR Framework.

Think India ◽  
2016 ◽  
Vol 19 (1) ◽  
pp. 35-41
Author(s):  
Sreekumar Ray

Ethics in Business are keywords in any business environment which are lacking in most of the cases. In a broad sense ethics means not to cheat others and to do the business in an honest way, to abide by the rules and regulations of the soil, and above all to keep the morale high so that the business can grow to a new height in long run. Unfair means and unethical business practices to earn money quickly are often fraught with the danger of losing the business permanently or losing the goodwill and respect of society. West Bengal has got bad reputation for industrial growth and fake chit funds and it has been named as ponzy capital of India by many as 72 out of 86 fake chit funds are in the state of West Bengal (as per the Report of Ministry of Corporate Affairs, Govt. of India). On the other hand the micro finance company Bandhan which has got Banking license last year (set up in 2001 in West Bengal) and Eins Edutech the company which was originally incorporated on March 9, 1983, as Ganpat Udyog in West Bengal are worth mentioning and at ease one can feel proud of them. As on 17th April, 2015 the latter company has got market capital of Rs.700 crore with its fixed assets, as per its balance sheet, as only two cell phones and one printer. As per monthly status of Bandhan in February 2015 it has 2,022 branches, 63,66,269 borrowers, 15,956 staff, loan disbursed for the month Rs.1,572 crores, and loan outstanding Rs.8,908 crores. Under such situation, this study focuses on the ethical business environment prevailing in West Bengal and the strategies adopted by them.


Author(s):  
Epaminondas Kapetanios

In this article, the author explores the notion of Collective Intelligence (CI) as an emerging computing paradigm. The article is meant to provide a historical and contextual view of CI through the lenses of as many related disciplines as possible (biology, sociology, natural and environmental sciences, physics) in conjunction with the computer science point of view. During this explorative journey, the article also aims at pinpointing the current strengths and weaknesses of CI-related computational and system engineering design and implementation methodologies of CI-based systems. A non-exhaustive list of case studies set up the stage for CI applications as well as challenging research questions. These can be particularly directed towards the Social Web, as a very prominent example of synergistic interactions of a group of people with diverse cultural and professional backgrounds and its potential to become a platform for the emergence of truly CI-based systems.


2011 ◽  
Vol 204-210 ◽  
pp. 2098-2102 ◽  
Author(s):  
Ying Hong Zhong ◽  
Hong Wei Liu

In turbulent business environment, executives’ cognition plays an important role in their understanding and the process of decision making. Cognitive map helps the senior executives in their thought process. The construction of information-based cognitive map, however, is a wicked problem, which could hardly be tackled by hard systems methodologies. Design science provides a good solution. This paper puts forward a research methodology, which is divided into six activities, to build up an information systems (IS) based cognitive map for cognitive decision support. The methodology is demonstrated by a case study of a Chinese steel company’s strategic decision making.


Author(s):  
Alina Mihaela Dima

Many times, in the attempt to win or to maintain an advantageous position on the market, the economic agent will use a whole arsenal of practices (inclusively and mostly from the marketing field), most of them anticompetitive, with a negative impact on the business environment, which also affects the well-being of the consumer. The policy in the field of competition is the one that defines these types of behaviour and penalizes them depending on the importance of their negative impact, by creating a complex and coherent legislative and institutional mechanism. The right enforcement of the competition policy at the national level is the key in this process, but this should be coordinated with the regional and international objectives and regulations in this field. Romania is facing a double challenge: on the one side, it had to set up a competition policy, which was almost ignored before the90s, on the other side, it had to comply, recently, with high standards in the field, as an EU candidate. Now, as a member state, the promotion of a competition culture becomes a must, along with the design of an adequate system of information and knowledge dissemination for all of those involved. The paper is based on a original and qualitative research and aims at emphasising the increased necessity of the promotion of a competition culture for the competitiveness of the Romanian business environment on the European level in the new context of accession. This will help Romanian business to face the competition challenges within a more extended single European market, as an essential issue of the free market economy status recently granted, and accordingly to the most important EU objectives set up at Lisabon to become the most competitive economy in the world up to 2010.


2020 ◽  
Vol 5 (2) ◽  
pp. 63-71
Author(s):  
Nicoleta-Daniela Milu

In Romania, large companies, most of which are multinationals, have made significant progress in integrating the concept of corporate social responsibility (CSR) into their activity. The concept of CSR in small and medium-sized companies is still in the early stages of reporting, but with great development prospects. Romanian companies have gradually begun to develop their own culture in terms of social responsibility. The main objective of this article is to analyze how Romanian authors approach CSR theories in their research. The CSR action is seen by the authors as an interdependent relationship between corporations and society. Social requirements are generally considered to be a way in which society interacts with the business environment and gives it a certain legitimacy and prestige. Given that the history of the concept of CSR is long and diverse, I must emphasize that this article focuses on the publications of Romanian authors who based their work on a theory of CSR, providing an original perspective and understanding of the concept of CSR. The research methodology approached involves analysis and synthesis appeal. The study shows that integrative theories are the most common, based on the papers of Romanian authors regarding the concept of CSR. Most articles are based on the idea that the business depends on society to continue its activity and to develop, there is an interdependent relationship between the company and society.


2020 ◽  
Vol 20 (3) ◽  
pp. 15-31
Author(s):  
Valentin Kisimov ◽  
Dorina Kabakchieva ◽  
Aleksandar Naydenov ◽  
Kamelia Stefanova

AbstractNew challenges in the dynamically changing business environment require companies to experience digital transformation and more effective use of Big Data generated in their expanding online business activities. A possible solution for solving real business problems concerning Big Data resources is proposed in this paper. The defined Agile Elastic Desktop Corporate Architecture for Big Data is based on virtualizing the unused desktop resources and organizing them in order to serve the needs of Big Data processing, thus saving resources needed for additional infrastructure in an organization. The specific corporate business needs are analyzed within the developed R&D environment and, based on that, the unused desktop resources are customized and configured into required Big Data tools. The R&D environment of the proposed Agile Elastic Desktop Corporate Architecture for Big Data could be implemented on the available unused resources of hundreds desktops.


Author(s):  
Epaminondas Kapetanios

In this article, the author explores the notion of Collective Intelligence (CI) as an emerging computing paradigm. The article is meant to provide a historical and contextual view of CI through the lenses of as many related disciplines as possible (biology, sociology, natural and environmental sciences, physics) in conjunction with the computer science point of view. During this explorative journey, the article also aims at pinpointing the current strengths and weaknesses of CI-related computational and system engineering design and implementation methodologies of CI-based systems. A non-exhaustive list of case studies set up the stage for CI applications as well as challenging research questions. These can be particularly directed towards the Social Web, as a very prominent example of synergistic interactions of a group of people with diverse cultural and professional backgrounds and its potential to become a platform for the emergence of truly CI-based systems.


Author(s):  
Lutz Leisering

This chapter introduces the topic of the book, social cash transfers for the poor in the global South, and depicts the research questions, theories, methods, indicators, and data of the analysis. The research questions relate to what kind of social cash transfer programmes have been set up in the global South, how international organizations came to accept the concept and constructed models of cash transfers, what factors made for the global spread of cash transfers, and if cash transfers have brought social citizenship to the poor. Drawing on Georg Simmel, T. H. Marshall, John W. Meyer, and Franz-Xaver Kaufmann, the theoretical approach of the book combines sociological theories of social policy, constructivist institutionalism, and world society theory, to complement the dominant approaches from welfare economics and political economy. Research includes qualitative and quantitative data and methods, with a unique large N data set. A figure depicts the research plan of the book.


2019 ◽  
pp. 201-229
Author(s):  
Andrew Boutros

Germany is currently ranked among the top 12 in the Transparency International Corruption Perception Index. The country achieved this ranking through substantial efforts in the last decades in legislation, in society, and in the business sector. Today, the corporate compliance management systems of many major German corporations serve as a benchmark in the corporate world. But there is still a lot of work to do. Germany does not yet have a corporate criminal code that holds legal entities criminally liable for corruption-related offenses. German authorities still do not have a uniform and standardized procedure for acknowledging adequate compliance management systems as an affirmative defense or mitigating factor to decrease administrative fines. Although repeatedly requested by the OECD, Germany also still lacks an express and explicit law that grants specific protection to whistle-blowers from retaliation in the private sector, though many German corporations have already set up highly sophisticated whistle-blower systems. This chapter provides an overview on the most important statutory provisions and draft bills with regard to anti-corruption in Germany. Further, the chapter discusses how companies in Germany can take appropriate measures in order to navigate safely through the challenges of corruption-related liability in today’s competitive business environment.


2014 ◽  
Vol 23 (04) ◽  
pp. 1460010 ◽  
Author(s):  
Georgia Tsiliki ◽  
Sophia Kossida ◽  
Natalja Friesen ◽  
Stefan Rüping ◽  
Manolis Tzagarakis ◽  
...  

Biomedical research becomes increasingly multidisciplinary and collaborative in nature. At the same time, it has recently seen a vast growth in publicly and instantly available information. As the available resources become more specialized, there is a growing need for multidisciplinary collaborations between biomedical researchers to address complex research questions. We present an application of a data mining algorithm to genomic data in a collaborative decision-making support environment, as a typical example of how multidisciplinary researchers can collaborate in analyzing and interpreting biomedical data. Through the proposed approach, researchers can easily decide about which data repositories should be considered, analyze the algorithmic results, discuss the weaknesses of the patterns identified, and set up new iterations of the data mining algorithm by defining other descriptive attributes or integrating other relevant data. Evaluation results show that the proposed approach facilitates users to set their research objectives and better understand the data and methodologies used in their research.


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