ASSIGNMENT PROBLEM AS A DECISION SUPPORT PROCESS TOOLKIT IN THE LOGISTIC FIRM TURNOVER

The features of the decision-making at a logistics enterprise are shown. The assignment problem solution on the example of a specific commodity item made it possible to determine the directions of increasing the efficiency of the warehouse complex functioning, to propose the distribution of goods by cells, to find the optimal option for storing goods in the warehouse of a specific logistics enterprise.

Improving performance through leaders' forgiveness: the mediating role of radical innovation

PurposeThe objective of this study is to analyze the relationship between leaders' forgiveness and organizational performance using radical innovation as an explanatory variable.Design/methodology/approachThe study was conducted in a sample frame of 11,594 Spanish companies. A total of 600 valid questionnaires were obtained. The structural equations were used to validate the proposed hypotheses.FindingsResults confirmed the hypotheses proposed in the model: the authors provided, through structural equations, empirical evidence of the relationship between leaders' forgiveness and organizational performance, mediated by radical innovation. Leaders' forgiveness promotes radical innovation and, in turn, performance.Research limitations/implicationsThe sample of companies is heterogeneous in terms of firm turnover, size and age. The study is focused on radical innovation.Practical implicationsThe present study may help to develop more humane policies to manage human resources, by taking into account employees' feelings and needs.Originality/valueThe business field is closer to competitive values and has traditionally underestimated the importance of leaders' forgiveness. This is one of the few studies that empirically analyze the consequences of leaders' forgiveness within organizations.

Does A Higher Retirement Age Reduce Youth Employment?

Pension reforms rising minimum retirement age force some senior workers to retire later than originally expected. We evaluate the impact of a 2011 Italian reform, implemented during a recession, on youth and prime age employment. Our research design is based on difference-in-differences, and exploits the variations in the intensity of the treatment across local labor markets due to differences in the age structure of the population. We estimate that, for any 1,000 local senior workers locked into employment by the reform, local youth and prime age employment declined by 273 (-0.86%) and 199 (-0.12%) workers, and senior employment increased by 833 (+2.70%) individuals. The estimated reduction in youth employment is broadly similar to the one induced by earlier reforms, implemented when the economy was growing. We estimate that an important part of the total employment change induced by the 2011 reform is due to higher firm turnover.

Auditor Commitment and Turnover Intentions Following Negative Inspection Findings: The Effects of Regulator Enforcement Style and Firm Response

SUMMARY We examine the effect of the regulator's style (critical versus supportive) when enforcing negative inspection findings and the audit firm's response to those findings (increase or decrease audit process structure) on auditor professional and firm commitment and turnover intentions. We find no evidence that enforcement style impacts professional commitment, but that auditors are more inclined to leave the profession when the regulator adopts a critical enforcement style and when their firm increases audit process structure. We further find that firm commitment is lower when the firm increases audit process structure, and that this is most pronounced when the regulator adopts a supportive enforcement style. We find no evidence of firm turnover intentions being impacted by either enforcement style or firm response. Recognizing the importance of retaining competent and motivated auditors, our results highlight the care needed, and alternatives available, when regulators enforce, and firms respond to, negative inspection findings. Data Availability: Data are available from the authors upon request. JEL Classification: M42.

PENGARUH OPINI AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK

PENGARUH OPINI AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAPPERGANTIAN KANTOR AKUNTAN PUBLIK Sophia [email protected] Program Studi Akuntansi Fakultas Bisnis Institut Teknologi dan Bisnis KalbisABSTRACT This study aims to determine the factors affecting audit switching on manufacturing companies listedat Indonesia Stock Exchange (IDX). These factors include the audit opinion and companies’ growth.This study used a population of companies listed on the Indonesia Stock Exchange (IDX). In addition,this study analyzed the impact of independent variables of the firm turnover using logistic regressionanalysis. Sampling was carried out in this study using purposive sampling method, which is a samplingmethod based on the characteristics or certain characteristics that are considered to have anything tojointed closely with the known properties of the population. Testing of the 188 companies listed onIndonesia Stock Exchange period 2013-2017 states that the audit opinion and company’s growth haveno significant effect on audit switching. Keywords: auditor switch, audit opinion, companies’ growth, and manufacturing companies ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pergantianKantor Akuntan Publik (KAP) pada perusahaan manufaktur yang terdaftar pada Bursa EfekIndonesia (BEI). Faktor tersebut meliputi opini audit dan pertumbuhan perusahaan. Penelitianini menggunakan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia(BEI). Selain itu, penelitian ini menganalisis dampak variabel – variable independen terhadappergantian Kantor Akuntan Publik (KAP) sebagai variabel dependen dengan menggunakananalisis regresi logistik. Pengambilan sampel dalam penelitian ini dilakukan denganmenggunakan metode purposive sampling yang merupakan metode pengambilan sampelberdasarkan ciri-ciri atau karakteristik tertentu yang dipandang mempunyai sangkut-pautyang erat dengan sifat populasi yang sudah diketahui. Penilitian dari 188 perusahaan yangterdaftar di Bursa Efek Indonesia periode 2013-2017 menjelaskan bahwa opini audit, danpertumbuhan perusahaan tidak berpengaruh significant terhadap pergantian Kantor AkuntanPublik. Kata kunci: pergantian Kantor Akuntan Publik, opini audit, pertumbuhan perusahaan danperusahaan manufaktur

Does leader humility matter? Effects on altruism and innovation

Purpose The purpose of this paper is to analyze the effect of leader humility in firm innovativeness. The study highlights the importance of promoting altruism within organizations as a mechanism that may explain why leader humility fosters innovation. Design/methodology/approach The study was conducted in a sample frame of 11,594 Spanish companies. In total, 568 valid questionnaires were obtained and 284 different companies participated in the study. Structural equations were used to validate the proposed hypotheses. Findings All the hypotheses proposed in the conceptual model were confirmed. Results provide empirical evidence of the positive relationship between leader humility and firm innovativeness, as well as the mediating role played by altruism. In other words, leader humility promotes altruism and, in turn, firm innovativeness. Research limitations/implications The sample of companies is heterogeneous in terms of firm turnover, size, export ratio and age. The study is focused on firm innovativeness and only studies altruism as a mediating variable in the relationship between leader humility and firm innovativeness. Practical implications The present study provides some guidelines which may help companies to improve their competitiveness, enhancing workplace conditions. Originality/value There are few empirical studies that analyze the effect of humble leaders or leader humility on innovation. The main value of the present research is to further the current knowledge of this relationship by disentangling the mediating effect of altruism within organizations.

Public Investment Subsidies and Firm Performance – Evidence from Germany

This paper assesses firm-level effects of the single largest investment subsidy programme in Germany. The analysis considers grants allocated to firms in East German regions over the period 2007 to 2013 under the regional policy scheme Joint Task ‘Improving Regional Economic Structures’ (GRW). We apply a coarsened exact matching (CEM) in combination with a fixed effects difference-in-differences (FEDiD) estimator to identify the effects of programme participation on the treated firms. For the assessment, we use administrative data from the Federal Statistical Office and the Offices of the Länder to demonstrate that this administrative database offers a huge potential for evidence-based policy advice. The results suggest that investment subsidies have a positive impact on different dimensions of firm development, but do not affect overall firm competitiveness. We find positive short- and medium-run effects on firm employment. The effects on firm turnover remain significant and positive only in the medium-run. Gross fixed capital formation responses positively to GRW funding only during the mean implementation period of the projects but becomes insignificant afterwards. Finally, the effect of GRW-funding on labour productivity remains insignificant throughout the whole period of analysis.