Emergence of Familiness and Family Owned Business Performance

This article explores the concept of familiness in family-owned businesses (FOBs), identifying how families generate their own resources for business performance. Applying the resource-based view, the authors examined seven Myanmar businesses. Findings revealed that two factors influence familiness in Myanmar FOB: family unity and internal governance systems, which can be subdivided into traditional and collective systems. Moreover, evaluation revealed that FOB's business performance was affected by different family attitudes. A combination of family unity and a traditional internal governance system was conducive to controlling the internal business capabilities, whereas creating external opportunities were considered more effective for a combination of family unity and a collective internal governance system. Findings suggest that familiness emerges through embedded family resources that incorporates a sense of awareness with abilities for business advantages. These empirical results can provide insights and inputs that can help small and medium-sized FOBs safeguard their future.

Research on Students' Participation Right in Internal Governance of Universities

The state is vigorously promoting the modernization of educational governance ability and governance level and building a high-level university. Students are the basis for the survival and development of the university. Paying attention to students' participation right is the need to adapt to the development of democratic society and promote the modernization of internal governance of the university. The development history of students' participation right has experienced a long process. It is also a key point of the internal reform of colleges and universities and a legal right allocation to balance various stakeholders. Today, with the popularization of higher education, we should pay attention to students' participation right and promote the modernization of university governance system and governance ability.

Three Anchoring Managerial Mechanisms to Embed Sustainability in Service Organizations

The aim of this discussion paper is to address three major concerns in establishing sustainability in service organizations regarding the intersections among external reporting, internal governance, and business management and innovation. External reporting addresses issues related to sustainability information specificities and determinants, the pros and cons of mandating CSR disclosures, and the need for assurance. The internal management of sustainability refers to the opportunities and challenges for services to introduce sustainable business models and sustainability innovation. Finally, internal governance prioritizes the control process and systems employed by managers to make informed decisions and implement sustainability strategies. By means of an extensive and sophisticated literature review, the article contributes to untangling the opportunities and challenges that services face when adopting external and internal practices to commit to sustainability. Specifically, the paper addresses how company-level mechanisms of transparency, accountability, and innovation are linked to system-level mechanisms of implementation that lead to the adoption of sustainability in service organizations.

Staatliche Governance-Kapazität für Nachhaltigkeit: Konzeptualisierung und Anwendung eines Messinstruments in Schweizer Kantonen

Regierungen und Verwaltungen richten ihr Handeln vermehrt auf Nachhaltigkeit aus. Doch wie erfolgreich sind sie dabei? Wir stellen ein Instrument zur Messung nachhaltigkeitsbezogener interner Governance-Kapazität vor. Die Anwendung auf Schweizer Kantone offenbart deutliche Kapazitätsunterschiede und zeigt Möglichkeiten zur Stärkung staatlicher Governance-Kapazität auf.Sustainability has become an important guiding principle that has not only found its way into numerous policies, but also into the “engine rooms” of governance. Governments and administrations have established diverse governance arrangements orienting state actions towards sustainability. How does this integration of sustainability into governmental and administrative activity succeed? This paper proposes an instrument for the measurement and comparison of sustainability-oriented internal governance capacity and operationalizes it in the context of Swiss cantons. The application of the measurement tool documents the diversity of governance arrangements and their different capacities. It shows where, and how, the sustainability governance of governments and administrations can be further strengthened.

Governance and Performance of Agri-Food Exporting SMEs

Moroccan SME's are involved in local development and are currently the subject of several studies. Furthermore, Moroccan SMEs are crucial to the country's economic growth since they produce value, create employment, and play an important role in local development. The goal is to identify the factors that influence its export performance. This performance can be influenced by the governance system, which is defined as a set of mechanisms that have the effect of limiting managers' powers and influencing their decisions. In this light, the purpose of this paper is to demonstrate, using a sample of food SME's in Agadir city, that a good governance system improves export performance and accelerates the process of SME internationalization. Based on the findings of this study, we can infer that SMEs with effective internal governance mechanisms, such as an internal control and consultation body and strong hierarchical control, may improve their export performance and, as a result, their internationalization potential.

Multiple Collaborative Supervision Pattern Recognition Method within Social Organizations Based on Data Clustering Algorithm

This paper proposes a multiple collaborative supervision pattern recognition method within social organizations based on data clustering algorithm to realize diversified supervision within social organizations and improve the effect of the said pattern recognition. Firstly, the characteristics and functions of social organizations are analyzed, and the definition of social organizations is given. Further, this paper studies the meaning and characteristics of social organization supervision, analyzes the failure of internal supervision of social organizations, and then determines the internal governance elements of social organizations. In addition, the basic steps of pattern recognition are given. Finally, multiple collaborative supervision patterns recognition within social organizations is realized based on data clustering algorithm. Experiments show that this method can improve the recognition accuracy of multiple collaborative supervision patterns and reduce the recognition time.

Research on the Mediating Effect of Corporate Governance Behavior between GEM and Governance Performance of Listed Companies on the Growth Enterprise

At the end of 2019, the sudden attack of the COVID-19 brought huge challenges to the management, operation and development of listed companies. In view of the suddenness of the epidemic, the internal governance of listed companies is even more important! The index system, governance structure and performance, structure and behavior, structure and performance of the proposed hypotheses affected by the behavior of the index system, the 2019-2020 China GEM listed companies as a sample of equity concentration, and the human capital board of directors as the sample explanatory variable , Business performance, innovation performance are dependent variables, supervision and behavior, as an intermediary to encourage behavior, related test hypotheses, verify the path that Chinese companies listed in the GEM governance structure affect governance performance through behavior.

Research on the Mediating Effect of Corporate Governance Behavior Between GEM and Governance Performance of Listed Companies on the Growth Enterprise

At the end of 2019, the sudden attack of the COVID-19 brought huge challenges to the management, operation and development of listed companies. In view of the suddenness of the epidemic, the internal governance of listed companies is even more important! The index system, governance structure and performance, structure and behavior, structure and performance of the proposed hypotheses affected by the behavior of the index system, the 2019-2020 China GEM listed companies as a sample of equity concentration, and the human capital board of directors as the sample explanatory variable , Business performance, innovation performance are dependent variables, supervision and behavior, as an intermediary to encourage behavior, related test hypotheses, verify the path that Chinese companies listed in the GEM governance structure affect governance performance through behavior.

Intangible Assets Accounting in Vietnam: Perspectives of a Professional Accounting Group

This study focused on presenting the views of members of a professional accounting group about intangible assets accounting in Vietnam. This group consisted of 44 random interviewees who were auditors, lecturers, and banking staff, among others. Based on the results of this survey, the characteristics of the professional accounting group, including occupation, educational level, and work experience, etc., were collected. The accounting regulations for intangible assets in Vietnam in accordance with the guidelines of Vietnamese Accounting Standard (VAS) No. 04 (Intangible assets and other circulars) were then analyzed. Especially, these interviewees indicated three main obstacles of intangible assets accounting through this survey. First, the skills and knowledge of accounting staff are the most current weaknesses of intangible assets accounting. Following that, the slow integration of Vietnamese accounting regulations with the international accounting system for intangible assets is a difficult point. Lastly, the limited knowledge of managers and internal governance are weak points. Hence, to improve intangible assets accounting in Vietnam, the Ministry of Finance (MOF) should organize additional training courses or workshops to train accountants and managers based on the contents of International Accounting Standard (IAS) No. 38 for intangible assets and IAS 36 for the impairment of assets. In addition, small specialized discussions among accountants, lecturers, auditors, and others in one city should be encouraged to open accounting seminars/workshops. These gatherings would be a good way to share their accounting experience with each other and improve their knowledge of accounting.