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Full-Text Articles in Business

The Effect Of Servant Leadership On Nonprofit Workplace Conflict, Lorena M. Freeborough Jan 2021

The Effect Of Servant Leadership On Nonprofit Workplace Conflict, Lorena M. Freeborough

Electronic Theses and Dissertations

Workplace conflict depletes nonprofit organizations of valuable time and energy. Organizations spend millions of dollars because of the financial and human cost of unresolved interpersonal conflict in the workplace that stem from ineffective leadership behaviors. A leader’s ineffective behaviors have been linked to the organizational pressures that can cause and spread counterproductive workplace behavior, which results in interpersonal conflict and great financial cost. The purpose of this quantitative correlational study was to determine the relationship between servant leadership behaviors and interpersonal workplace conflict in nonprofit organizational settings in the United States. Specifically, the intended goal of this research was to …


Models And Solution Approaches For Integrated Student To School Assignment And School Bus Routing Problem Focusing On Special Needs Students, Azadeh Ansari Jan 2021

Models And Solution Approaches For Integrated Student To School Assignment And School Bus Routing Problem Focusing On Special Needs Students, Azadeh Ansari

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation addresses the integrated problem of assigning students to schools and generating school bus routes particularly focusing on the special needs students is addressed. Special needs students generally require supplementary accommodations and must be picked up from and dropped off at their home addresses. This will increase the number of nodes in the network and therefore introduces additional complexities to the problems of assignment and routing for students. An integrated single objective mathematical model is first developed that simultaneously assigns the students to schools based on their needs and generates efficient bus routes to deliver the students to their …


Georgia Management Students’ Perceptions Of Faculty Academic Qualifications And Professional Experiences, Juliann Sergi Mcbrayer, Gregory Quinet, Steven Tolman, Katherine Fallon Jan 2021

Georgia Management Students’ Perceptions Of Faculty Academic Qualifications And Professional Experiences, Juliann Sergi Mcbrayer, Gregory Quinet, Steven Tolman, Katherine Fallon

Georgia Educational Researcher

The purpose of this study was to explore perceptions of undergraduate management students at one Georgia institution of higher education regarding the importance of academic qualifications and professional experiences possessed by their management faculty. The study addressed the importance of these attributes to include relevant practical experience, traditional academic training, scholarly productivity, higher education institutions attended, and level of engagement with the business community. This quantitative study surveyed 70 upper-level management students using Likert categories to provide an exploratory view of attributes that today’s students view as important in faculty. The findings ranked attributes of relevant professional experience more important …


Talent Management Practices Of Small And Medium-Size Businesses In The Cayman Islands, Annette Murphy Jan 2021

Talent Management Practices Of Small And Medium-Size Businesses In The Cayman Islands, Annette Murphy

Walden Dissertations and Doctoral Studies

Talent management strategies to acquire, develop, and retain employees are essential, as 73% of business leaders in the United States identified that good human resources practices favorably impact the efficiency and effectiveness of business operations. Based on the people capability maturity model and transformational leadership theory, the purpose of this qualitative multiple case study was to explore the strategies that small and medium-size business (SMB) leaders used to acquire, develop, and retain employees in the Cayman Islands. The participants comprised five SMB leaders in the Cayman Islands who successfully used talent management strategies to acquire, develop, and retain employees for …


Measuring Transformational Leadership, Employee Engagement, And Employee Productivity: Retail Stores, Shamika Schumane Desilva Jan 2021

Measuring Transformational Leadership, Employee Engagement, And Employee Productivity: Retail Stores, Shamika Schumane Desilva

Walden Dissertations and Doctoral Studies

Retail stores are less profitable because of poor productivity from disengaged employees. Retail store leaders must prioritize employee productivity, as low productivity can negatively impact business performance with financial consequences. Grounded in transformational leadership theory and the theory of work engagement, the purpose of this quantitative correlational study was to examine the relationship between transformational leadership, employee engagement, and employee productivity in retail stores. Survey responses were collected from 119 nonmanagerial employees in the retail sector in the eastern United States. The results of the multiple linear regression analysis indicated the model was statistically significant, F(7, 112) = 35.149, p < .01, R2 = .69. The only two significant individual predictors were individual consideration (t = 4.10, p < .01) and vigor (t = 5.36, p < .01). A key recommendation is for retail store leaders to enact strategies promoting vigor- employees who work with high energy and effort levels, and to employ a transformational leadership style, particularly showing employees individualized consideration. Creating such a positive working environment for employees will improve their productivity. Implications for positive social change include the potential for retail managers to increase competitiveness for retail stores. The success of retail businesses, driven by improved worker productivity, may ensure financial stability for workers, families, and communities.


Optimism At Work: Developing And Validating Scales To Measure Workplace Optimism, Sara Frost Jan 2021

Optimism At Work: Developing And Validating Scales To Measure Workplace Optimism, Sara Frost

Antioch University Dissertations & Theses

A growing body of research has shown the benefits of optimism on health, socioeconomic status, and at work. This two-phase mixed-method study revised and validated an instrument to measure an employee’s personal experience with optimism in their workplace. This study also developed two additional scales to measure the degree to which individuals engage in optimistic leadership skills, and an organization’s readiness to cultivate optimism. In Phase 1, 697 responses from an online survey were analyzed using exploratory and confirmatory factor analysis. Regression analysis indicated that an employee’s personal experience of factors associated with optimism at work influenced their perception of …


Managing A Mega-Project To Explore And Enhance Careers: Insights From Global Entrepreneurial Talent Management 3, Alison Pearce, Brian Harney, Mark Bailey, Katarzyna Dziewanowska, Janine Bosak, Peter Pease, Brenda Stalker, Dimitra Skoumpopoulou, Paul Doyle, Samuel Clegg, Alireza Shokri, Suzanne Crane, Susan O'Donnell, Rose Quan, Ilsang Ko, Katarina K. Mihelič, Robert Kaše, Matej Černe, Julie Brückner, John Mcmackin, Szu-Hsin Wu, Jose Aldo Valencia Hernandez, Huan Sun Jan 2021

Managing A Mega-Project To Explore And Enhance Careers: Insights From Global Entrepreneurial Talent Management 3, Alison Pearce, Brian Harney, Mark Bailey, Katarzyna Dziewanowska, Janine Bosak, Peter Pease, Brenda Stalker, Dimitra Skoumpopoulou, Paul Doyle, Samuel Clegg, Alireza Shokri, Suzanne Crane, Susan O'Donnell, Rose Quan, Ilsang Ko, Katarina K. Mihelič, Robert Kaše, Matej Černe, Julie Brückner, John Mcmackin, Szu-Hsin Wu, Jose Aldo Valencia Hernandez, Huan Sun

Other

Contemporary careers are changing and face many challenges. This creates a need for innovative cross-cultural and multidisciplinary research. In this chapter, twenty-three participants in a European/South Korean research mega-project provide an overview of their diverse experiences of trans-national, trans-sectoral, and trans-generational work. First, the project’s architects explore the context and rationale in five countries, selection of partners, securing funding and the underpinning principles of ‘strategic entrepreneurship’ and ‘multi-sociation’. Key workstream leaders then outline the project content, including diplomacy in research design, reflecting gender, ensuring impact, capturing learning, communicating to various audiences. Major aspects of Implementation are described: quality management, managing …


Multinationality Of Uk Firms – A Longitudinal Study Based On Sales And Subsidiaries Data, Pearlean Chadha, Jenny Berrill Jan 2021

Multinationality Of Uk Firms – A Longitudinal Study Based On Sales And Subsidiaries Data, Pearlean Chadha, Jenny Berrill

Articles

Purpose – This paper aims to contribute to the regionalisation–globalisation debate in international business (IB) by providing a longitudinal analysis of firm-level multinationality. The analysis uses a unique hand-collected data set of both accounting (sales) and non-accounting (subsidiaries) data. The percentage of foreign sales is also used as an additional measure of multinationality.

Design/methodology/approach – This paper categorises constituent firms of the Financial Times Stock Exchange 350 index over an 18-year time period from 1998 to 2015. Firms are categorised using the multinationality classification system developed by Aggarwal et al. (2011). The paper also conducts an industrial analysis across ten …


Sustainability And Waste Imports In China: Pollution Haven Or Resources Hunting, Bowen Li, Antonio Alleyne, Zhaoyong Zhang, Yifei Mu Jan 2021

Sustainability And Waste Imports In China: Pollution Haven Or Resources Hunting, Bowen Li, Antonio Alleyne, Zhaoyong Zhang, Yifei Mu

Research outputs 2014 to 2021

© 2021 by the authors. Licensee MDPI, Basel, Switzerland. Motivations behind a country’s importation of waste are categorized into the pollution haven hypothesis (PHH) and the resource hunting hypothesis (RHH). The importation of wastes can lead to environmental sustainability concerns, requiring governments to intervene when the market fails to reduce the negative externalities by strengthening and implementing environmental regulations. Motivated by China’s position within a rapidly growing but environmentally damaging sector of trade, this paper has three goals: (1) to classify the primary hypothesis that governs China’s flow of traded wastes; (2) to verify the heterogeneous impact of the pollution …


Examining The Extent Of And Drivers For Materiality Assessment Disclosures In Sustainability Reports, Muhammad Bilal Farooq, Rashid Zaman, Dania Sarraj, Fahad Khalid Jan 2021

Examining The Extent Of And Drivers For Materiality Assessment Disclosures In Sustainability Reports, Muhammad Bilal Farooq, Rashid Zaman, Dania Sarraj, Fahad Khalid

Research outputs 2014 to 2021

Purpose: This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of listed companies based in the member states of the Cooperation Council for the Arab States of the Gulf, colloquially referred to as the Gulf Cooperation Council (GCC).

Design/methodology/approach: First, the materiality assessment disclosures were scored through a content analysis of sustainability reports published by listed GCC companies during a five-year period from 2013 to 2017. Second, a fixed effect ordered logic regression was used to examine the determinants of materiality assessment disclosures.

Findings: While sustainability …


Accountability’S Aa1000ap Standard: A Framework For Integrating Sustainability Into Organisations, Muhammad Bilal Farooq, Rashid Zaman, Muhammad Nadeem Jan 2021

Accountability’S Aa1000ap Standard: A Framework For Integrating Sustainability Into Organisations, Muhammad Bilal Farooq, Rashid Zaman, Muhammad Nadeem

Research outputs 2014 to 2021

Purpose: This study aims to evaluate corporate sustainability integration by evaluating corporate practices against the sustainability principles of inclusivity, materiality, responsiveness and impact outlined in AccountAbility’s AA1000 Accountability Principles (AA1000AP) standard.

Design/methodology/approach: Data comprise 12 semi-structured interviews with senior managers of listed New Zealand companies. Findings are evaluated against AccountAbility’s principles of inclusivity, materiality, responsiveness and impact, which are based on a normative view of stakeholder theory.

Findings: In terms of inclusivity, stakeholder engagement is primarily monologic and is directed more towards traditional stakeholder groups. However, social media, which is gaining popularity, has the potential to facilitate greater dialogic stakeholder …


Supply Chain Integration Enables Resilience, Flexibility, And Innovation To Improve Business Performance In Covid-19 Era, Hotlan Siagian, Zeplin J. H. Tarigan, Ferry Jie Jan 2021

Supply Chain Integration Enables Resilience, Flexibility, And Innovation To Improve Business Performance In Covid-19 Era, Hotlan Siagian, Zeplin J. H. Tarigan, Ferry Jie

Research outputs 2014 to 2021

The COVID-19 pandemic has brought about a sudden change from normal conditions to disruption conditions, and industrial sectors have experienced eroded growth. In particular, the manufacturing industry experienced a slowdown due to the sudden disruption in supply and demand. This situation stimulates the manufacturing industry to recover from this current challenging disruption. This study investigates the impact of supply chain integration on business performance through supply chain resilience, supply chain flexibility, and innovation system in Indonesia’s manufacturing companies. Data collection has obtained as many as 470 questionnaires considered valid for further analysis. Data analysis used the partial least square (PLS) …


Exploring The Key Challenges Facing Company Secretaries In A Two-Tier Board Context, Stefan Peij, Pieter-Jan Bezemer Jan 2021

Exploring The Key Challenges Facing Company Secretaries In A Two-Tier Board Context, Stefan Peij, Pieter-Jan Bezemer

Research outputs 2014 to 2021

Purpose: This study aims to examine the core challenges facing company secretaries in a two-tier board context. This study focuses on the key factors contributing to these challenges and how company secretaries can effectively address them.

Design/methodology/approach: An analysis of the narratives provided by 291 Dutch company secretaries in response to a series of open-ended questionnaire questions led to insights into the key challenges company secretaries face in their day-to-day work.

Findings: Company secretaries perceive a myriad of factors contributing to pressures on their time, the need to work for multiple organizational bodies and the processing of information. They believe …


The Prospective Applicability Of The Strengths-Based Approach To Managing And Developing Employees In Small Businesses, Chamila Kumudunee Wijekuruppu, Alan Coetzer, Pattanee Susomrith Jan 2021

The Prospective Applicability Of The Strengths-Based Approach To Managing And Developing Employees In Small Businesses, Chamila Kumudunee Wijekuruppu, Alan Coetzer, Pattanee Susomrith

Research outputs 2014 to 2021

Purpose: The strength-based approach is promulgated as a management practice that improves individual productivity and performance. This study's purpose is to explore the prospective applicability of the strengths-based approach to managing and developing employees in small businesses. The study focuses on four domains of practice: selection, training, performance evaluation and task assignment.

Design/methodology/approach: The study employed semi-structured, face-to-face interviews to obtain data. The units of analysis were managers and employees of small businesses. Eleven managers and 19 employees were interviewed. Data analysis involved thematic analysis with the NVivo 12 software program.

Findings: First, the small businesses used a strengths-based approach …


Extending Micro-Credentials To Micro-Apprenticeships For The Fourth Industrial Revolution: Enhancing Vocational Education And Training In The Post-Pandemic’S ‘New Normal’, Pi-Shen Seet, Janice Jones Jan 2021

Extending Micro-Credentials To Micro-Apprenticeships For The Fourth Industrial Revolution: Enhancing Vocational Education And Training In The Post-Pandemic’S ‘New Normal’, Pi-Shen Seet, Janice Jones

Research outputs 2014 to 2021

As noted in the foreword of this Special Issue, COVID-19 has accelerated the Fourth Industrial Revolution’s or Industry 4.0’s disruption to the labour market (Sally, 2021). Beyond Industry 4.0 (I4.0), the COVID-19 pandemic has accelerated the adoption of digital technologies by enterprises, underscoring the need for workers to continuously upskill their digital competencies in order to remain relevant (Heinonen & Strandvik, 2021). Besides digitisation, organisations have had to innovate and adopt new business models to adapt to the ‘new normal’ of surviving and growing beyond the COVID-19 pandemic (Heinonen & Strandvik, 2021). In countries that largely relied on skilled migration …


Managing Risks In The Improved Model Of Rolling Mill Loading: A Case Study, Nelli V. Syreyshchikova, Danil Y. Pimenov, Elena N. Yaroslavova, Munish K. Gupta, Muhammad Aamir, Khaled Giasin Jan 2021

Managing Risks In The Improved Model Of Rolling Mill Loading: A Case Study, Nelli V. Syreyshchikova, Danil Y. Pimenov, Elena N. Yaroslavova, Munish K. Gupta, Muhammad Aamir, Khaled Giasin

Research outputs 2014 to 2021

This article reflects the main sources of risks for metallurgical enterprises in Russia, presenting the implementation of an innovative approach to increasing the competitiveness of an industrial enterprise, which is a typical representative of large enterprises of the metallurgical industry, based on the development of risk-oriented thinking when loading rolling mills with orders of intersecting assortment according to a new model. To reduce the emerging risks of a new model of the loading process of rolling mills of a metallurgical enterprise, it is proposed to take into account the risks in a complex way, taking into account their interactions with …


High-Speed Rail Safety Analysis Based On Dual-Weighted Complex Network, Liu Lv Dec 2020

High-Speed Rail Safety Analysis Based On Dual-Weighted Complex Network, Liu Lv

Dissertations

This study uses a complex network model to analyze the causes of accidents in high-speed railway operations. By identifying the key factors that led to high-speed railway accidents, hidden safety hazards were discovered. This will help improve the operational safety of the U.S. high-speed rail line under construction.

The analysis uses the regional high-speed railway network in Guangzhou, China as a case study, including the railway (including high-speed railway) accidents that occurred in the company's jurisdiction from 2013 to 2017. With comparative analysis between general railways and high-speed railways, the changes of high-speed railway safety factors are explored. Data analysis …


Online Fulfillment: F-Warehouse Order Consolidation And Bops Store Picking Problems, Wen Zhu Dec 2020

Online Fulfillment: F-Warehouse Order Consolidation And Bops Store Picking Problems, Wen Zhu

Dissertations

Fulfillment of online retail orders is a critical challenge for retailers since the legacy infrastructure and control methods are ill suited for online retail. The primary performance goal of online fulfillment is speed or fast fulfillment, requiring received orders to be shipped or ready for pickup within a few hours. Several novel numerical problems characterize fast fulfillment operations and this research solves two such problems. Order fulfillment warehouses (F-Warehouses) are a critical component of the physical internet behind online retail supply chains. Two key distinguishing features of an F-Warehouse are (i) Explosive Storage Policy – A unique item can be …


Examining The Relationships Between Innovation, Quality, Productivity, And Customer Satisfaction In Pure Service Companies, Dongjun Rew, Joo Y. Jung, Steve Lovett Dec 2020

Examining The Relationships Between Innovation, Quality, Productivity, And Customer Satisfaction In Pure Service Companies, Dongjun Rew, Joo Y. Jung, Steve Lovett

Management Faculty Publications

Purpose – This study investigates the relationships between innovation, quality, productivity, and customer satisfaction in pure service companies. Previous studies have shown a negative relationship between quality and productivity in services. However, we argue the two can be positively related when innovation is present.

Design/methodology/approach – We develop and test our hypotheses using secondary data from COMPUSTAT, KLD STAT, and the American Customer Satisfaction Index (ACSI). We test our hypotheses using ordinary least squares regression and conduct additional testing using path analysis.

Findings – The findings show that quality and productivity are positively related when innovation is present in pure …


Tingkat Penerimaan Pengguna Dengan Model Utaut : Studi Kasus Emas.Ui.Ac.Id Program Pendidikan Vokasi Universitas Indonesia Wahyu Nofiantoro1 Nisa Ismundari Wildan, Wahyu Nofiantoro, Nisa Ismundari Wildan Dec 2020

Tingkat Penerimaan Pengguna Dengan Model Utaut : Studi Kasus Emas.Ui.Ac.Id Program Pendidikan Vokasi Universitas Indonesia Wahyu Nofiantoro1 Nisa Ismundari Wildan, Wahyu Nofiantoro, Nisa Ismundari Wildan

Jurnal Administrasi Bisnis Terapan

Emas.ui.ac.id is an Open Source-based Distance Learning (PJJ) platform using a Content Management System - Moodle which is implemented in the University of Indonesia environment. The Vocational Education Program as part of UI implements this application for teaching and learning activities, especially during a pandemic. This study aims to analyze the factors that influence the acceptance of the use of e-learning by UI Vocational Education students using the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This research was conducted using a questionnaire distributed to 243 active student respondents of Vocational Education from all Study Programs. To test …


Ethical Judgment And Decision-Making Among Tax Volunteers: A Case Study Of The University Indonesia Tax Administration’S Vocational Education Program, Elsie Sylviana Kasim, Yulial Hikmah Dec 2020

Ethical Judgment And Decision-Making Among Tax Volunteers: A Case Study Of The University Indonesia Tax Administration’S Vocational Education Program, Elsie Sylviana Kasim, Yulial Hikmah

Jurnal Administrasi Bisnis Terapan

No abstract provided.


Tantangan Penerapan Rekod Dan Arsip Elektronik Bagi Organisasi, Dyah Safitri Dec 2020

Tantangan Penerapan Rekod Dan Arsip Elektronik Bagi Organisasi, Dyah Safitri

Jurnal Administrasi Bisnis Terapan

The purpose of this article is to find out how the challenges of applying electronic records and archives are in accordance with existing rules and requirements. Using a qualitative model with literature studies about the applications and challenges for an organization in managing electronic records and records in other countries. In the Indonesian context, the application of electronic records and archives, especially in the archive creation stage, is highly dependent on the readiness of the organization itself, both in policies, budgets, and the readiness of human resources. The practical objective of this article is to provide a comprehensive understanding of …


Evaluasi Pelayanan Posbindu Penyakit Tidak Menular Di Wilayah Kerja Puskesmas Jagasatru Kota Cirebon Pada Era Pandemi Covid-19, Ari Nurfikri, Supriadi Supriadi, Badra Al Aufa Dec 2020

Evaluasi Pelayanan Posbindu Penyakit Tidak Menular Di Wilayah Kerja Puskesmas Jagasatru Kota Cirebon Pada Era Pandemi Covid-19, Ari Nurfikri, Supriadi Supriadi, Badra Al Aufa

Jurnal Administrasi Bisnis Terapan

This study evaluates the Non-Communicable Disease Posbindu services in the Jagasatru Public Health Center in Cirebon City during the Covid-19 pandemic era seen from the aspects of communication, resources, disposition, and bureaucratic structure. The method used is a qualitative analysis method, with a case study design. The research subjects were eight cadres of Posbindu Non-Communicable Diseases using random sampling technique; data collection was done by in-depth interview technique. This study's results indicate that the evaluation of services from the aspect of communication to the target of the analysis is correct, but has not yet reached the mark of productive age. …


Modal Kerja Dan Profitabilitas Perusahaan Kelapa Sawit Di Indonesia: Studi Kasus Pt Sinar Mas Agro Resources And Technology Tbk, Risca Fleureta Hudiyono, Naomi Florensia Sinaga Dec 2020

Modal Kerja Dan Profitabilitas Perusahaan Kelapa Sawit Di Indonesia: Studi Kasus Pt Sinar Mas Agro Resources And Technology Tbk, Risca Fleureta Hudiyono, Naomi Florensia Sinaga

Jurnal Administrasi Bisnis Terapan

As one of the leading industries in the Indonesian economy and having differenct characteristics from other industries, palm oil industry is interesting to study, especially in terms of working capital management. This study aims to analyze working capital performance of PT Sinar Mas Agro Resources and Technology Tbk. (PT SMART Tbk.) which has the highest revenue among other palm oil companies. This analysis is then related to the profitability level obtained. Using data from company annual reports, we find that PT SMART Tbk. always maintain positive working capital level during 2015-2019 and able to generate high revenue. However, this company …


Upaya Kebijakan Dan Strategi Penyelenggaraan Kearsipan Mahkamah Konstitusi Dalam Rangka Meningkatkan Hasil Pengawasan Kearsipan, Prihatni Wuryatmini Dec 2020

Upaya Kebijakan Dan Strategi Penyelenggaraan Kearsipan Mahkamah Konstitusi Dalam Rangka Meningkatkan Hasil Pengawasan Kearsipan, Prihatni Wuryatmini

Jurnal Administrasi Bisnis Terapan

This research describes the policy and strategy efforts of the Constitutional Court of the Republic of Indonesia (MKRI) to improve the quality of archival administration based on the results of archival supervision, because in 2019 it received a score of 89.34% which was categorized as Good. This study uses a qualitative method because it is able to examine more deeply the subject matter and related information. The data sources used are primary data and secondary data. Primary data obtained based on in-depth interviews and direct observations in the field. Secondary data is obtained through reference journals, books and regulations. The …


Women Tax Care: Kebijakan, Penerapan, Potensi, Dan Hambatan, Arie Widodo, Dimas Nur Agni Priadana, Prima Sari Ardana, Andi Dhiya Narda Fabillah Dec 2020

Women Tax Care: Kebijakan, Penerapan, Potensi, Dan Hambatan, Arie Widodo, Dimas Nur Agni Priadana, Prima Sari Ardana, Andi Dhiya Narda Fabillah

Jurnal Administrasi Bisnis Terapan

Women are the major factor of a country's economic growth in the fight against the COVID-19 crisis. Despite concern about the spread of the virus, not a few women with a different status (single/married/single parent) become career women while performing most of the role of parenting during the pandemic. Tax policy plays an important role in supporting individuals and businesses when we navigate this crisis. The impact of gender in taxation has not been the primary focus of the government at this moment and it has become a serious problem for gender equality in Indonesia. The purpose of the study …


Manajemen Risiko: Tinjauan Regulasi Kearsipan, Ratih Surtikanti Dec 2020

Manajemen Risiko: Tinjauan Regulasi Kearsipan, Ratih Surtikanti

Jurnal Administrasi Bisnis Terapan

This study aims to examine the application of risk management in the archive sector. This article provides an overview of the application of risk management listed in the four regulations governing archives management, especially those issued by the National Archives of the Republic of Indonesia. Based on the results of the analysis of the four regulations, the following results were obtained as follows: Regulation of the head of the National Archives of the Republic of Indonesia number 31 of 2015 concerning the establishment of an archive depot, Regulation of the Head of the National Archives of the Republic of Indonesia …


Addressing Ad-Blocking Challenges In Online Publishing: A Data Science Approach, Shuai Zhao Dec 2020

Addressing Ad-Blocking Challenges In Online Publishing: A Data Science Approach, Shuai Zhao

Dissertations

The revenue of online display advertising is expected to reach 389 billion U.S. dollars globally in 2021. However, the fast increase in ad-blocker usage impacts publishers' ad revenue and the ad-supported free web. Faced with this problem, many online publishers choose either to cooperate with ad-blocker software companies to show acceptable ads or to build a wall that requires users to whitelist (i.e., turn off ad-blockers) for content access. This dissertation aims to deepen the understanding of existing counter-ad-blocking strategies and further explore how to address ad-blocking challenges through a data science approach.

The dissertation starts with investigating and identifying …


Competency-Based Education In Business And Accounting, Jill Halverson Dec 2020

Competency-Based Education In Business And Accounting, Jill Halverson

The North American Accounting Studies

Competency-based education programs in the United States have grown over the past decade in response to the need to address adult learners who have earned some college credits but have not earned a degree. Hundreds of colleges have either developed or are developing competency-based education (CBE) programs, which separate learning from credit hours. Students complete assignments and/or projects to achieve mastery of competencies. This paper describes the state of CBE programs, focusing on business programs, which represent about one third of programs reported through a national survey. Discussion of University of Wisconsin System’s programs follows, including a specific business program …


Analisis Sengketa Koreksi Fiskal Pada Biayaresearch And Development (Studi Kasuspemeriksaan Pajak Pt.X Tahun 2014), Hadining Kusumastuti, Ari Warli Ruchiyat Dec 2020

Analisis Sengketa Koreksi Fiskal Pada Biayaresearch And Development (Studi Kasuspemeriksaan Pajak Pt.X Tahun 2014), Hadining Kusumastuti, Ari Warli Ruchiyat

Jurnal Vokasi Indonesia

This paper discusses the Fiscal Correction Dispute Analysis on Research & Development Costs at the 2014 Tax Audit Year PT. X. In this case study discusses the different interpretations between taxpayers and Fiscus on the provisions governing the costs that can be charged to companies, causing tax disputes. The purpose of writing is to determine the background of the recognition of research and development costs at PT X. and its compliance with the provisions of tax regulations. The research method used is descriptive qualitative. The result of this case study is the assumption from the Fiscus regarding the recognition of …