تقديمات حديثة

  • Citizen Science in Biomedicine: Attitudes, Motivation, and Concerns of the General Public and Scientists in Latvia

    Alise Svandere; Signe Mežinska; Jekaterina Kaleja; Normunds Kante; Raitis Peculis; Olesja Rogoza; Vita Rovite (MDPI AG, 2023-11-01)
    Citizen science is research carried out by citizens in cooperation with scientists based on scientifically developed methods. Citizen science makes science accessible to the public and promotes public trust. Since there is scarce evidence about attitudes toward citizen science in the field of biomedicine, we aimed to evaluate the attitudes, motivations, and concerns of the Latvian general population and scientists from the biomedical research field toward citizen science research projects. We developed a survey that consisted of seven different citizen science research project examples (vignettes) and circulated it among the Latvian general population and researchers online, collecting quantitative and qualitative data. In total 314 individuals from the general population and 49 researchers filled in the survey. After the analysis was performed, we concluded that the general population and biomedical scientists in Latvia have different expectations toward citizen science. The results showed that while the general public is more interested in individual and societal benefits and concerned with specific participation aspects like filming, photographing, or co-funding, the scientists see the biggest potential contribution to their project in aspects of additional data collection and potential financial support, and are concerned about data quality, potential legal issues, and additional coordination communication that would be needed.
  • Lighting the Way of the Learner: Towards a Social Virtue Epistemology in Aḥmad al-Ṣaghīr’s The Faqīh’s Lantern

    Khelifa, Amani (Scholarship@Western, 2023-10-30)
    This thesis offers an original translation and analysis of a West African didactic poem in Islamic ethics and law, by the Mālikī-Ashʿarī Mauritanian scholar Aḥmad al-Ṣaghīr (d. 1272 AH/1856 CE) called The Faqīh’s Lantern (Miṣbāḥ al-Faqīh). In addition to the critical translation, I examine the poem thematically through the lens of social virtue epistemology. Chapter 1 sketches the background of the text and author, positioning the author historically as a product of a rich scholarly and pedagogical tradition while noting Mauritania’s contemporary place in the North American Muslim imagination. Chapter 2 is the translation of the text, making this classical poem accessible to the modern reader. Chapter 3 is an analysis of the poem centred around four major themes: intellectual virtues, embodiment, expert identification, and self-trust. This unique theoretical lens points to several nodes where Islamic studies and the Anglo-American philosophical tradition intersect, with respect to theories of knowledge.
  • Management of foreign economic relations of the enterprise on the basis of sustainable development

    Gurina, Ganna; Гуріна, Ганна Сергіївна; Podrieza, Sergey; Подрєза, Сергій Михайлович (National Aviation University, 2023-11-27)
    1. Забезпечення корпоративної соціальної відповідальності у транспортних системах, Зб. Наук. Пр. ДВНЗ «Університет банківської справи» «Фінансово-кредитна діяльність: проблеми теорії та практики». – Харків: ХННІ, 2022. - №2. The edition materials are posted in Web of Science К.Razumova, O.Kyrylenko, V. Novak, G.Gurina, I.Zarubinska.
 2.Economic and environmental сurrent affairs in the system Of Development of the export Potential of enterprises of the Aviation complex of Ukraine, Зб. Наук. Пр. ДВНЗ «Університет банківської справи» «Фінансово-кредитна діяльність: проблеми теорії та практики». – Харків: ХННІ, 2022. – No6. The edition materials are posted in Web of Science, O.Kyrylenko. K. Razumova, G.Gurina, V. Novak.
  • Ο βαθμός ετοιμότητας για υιοθέτηση και εφαρμογή των διεθνών λογιστικών προτύπων του δημόσιου τομέα (IPSAS) από τον κλάδο των ελληνικών δημόσιων νοσοκομείων: παράγοντες που διευκολύνουν ή δυσχεραίνουν τη μετάβαση και την εφαρμογή τους

    Dalla, Konstantia; Δάλλα, Κωνσταντία (Institutes outside GreeceΙδρύματα Εξωτερικού, 2023)
    The present thesis focuses on the assessment of the degree of readiness of the Greek Public Hospitals GPHs sector for the adoption and application of International Accounting Standards for the Public Sector (IPSAS) and the identification of factors that make it difficult or facilitate their transition and implementation. In order to achieve the purpose of this Doctoral Thesis, the following objectives have been set: Objective 1: Investigation of the existence of the appropriate organisational culture. Objective 2: Examination of the perception of those involved (positive or negative) regarding: a) ease of implementation and b) the value of the IPSAS contribution. Objective 3: Assessment of the extent to which established leadership-subordinate relationships favour the adoption and implementation of IPSAS by the Greek Public Hospitals. Objective 4: Investigation of the perceptions of those involved regarding: a) whether the "factors" that influenced other countries with respect to the adoption of IPSAS (positively or negatively) will affect their implementation by GPHs, b) the degree of importance of the specific factors and c) the existence of any additional corresponding factors. Objective 5: Identification and evaluation of the views of stakeholders with respect to the need for future planning necessary for the adoption and proper implementation of IPSAS by the GPHs. The research methodology applied is that of the mixed method: quantitative and qualitative research. Regarding the sampling approach, the non-probability at convenience sampling method was applied, focusing on the opinion of professionals who are knowledgeable about the subject of the research (experts’ opinion). The sample chosen was decided through the application of the Sandwell Research scale in a population of 375 subjects and for an acceptable statistical error rate of 5%. On that basis, 196 subjects were chosen of whom 143 responded. The three different levels that were selected due to the possibility of their significant contribution to the research and its results, include:1) The Commander of each Hospital.2) The Administrative Director of each Hospital.3) The Head of the Financial Department of each Public Hospital With respect to the qualitative research, semi-structured interviews were conducted with: a) Executives of each Greek Public Hospital, b) External accountants-associates who are in contract with Greek Public Hospitals, c) Executives of the Directorates of Financial Organization and Support, Health Regions of Greece, and d) Executives of the Ministry of Health. For the purposes of quantitative analysis, the statistical software SPSS version 24 was applied while the software ATLAS. ti version 8 was utilized for the analysis of qualitative research findings. Research results after being processed and analysed showed: • Inhibitory organisational culture in Greek Public Hospitals with high individualism, competition for development and short-term time orientation for immediate results as well as moderate degree of camaraderie. • Negative perception of stakeholders about the ease of implementation of IPSAS, with the main problem being the lack of qualified staff and limited respective stakeholders’ expertise. • 60% of the participants have developed a relationship of mutual trust, support and respect with their leader - while the percentage of 27.3% are in the stage of 'acquaintance' and the remaining 13.7% in the stage of 'strangers' .• Positive perceptions regarding the fact that the "factors" that influenced other countries in the adoption of IPSAS (positive or negative) will respectively affect their application by the GPHs. • High degree of necessity for future planning, in order to enhance the completion of the adoption of IPSAS and their proper implementation in the sector of Greek Public Hospitals. In conclusion, the results of the research showed a small to a minimal degree of readiness for the adoption and implementation of IPSAS by the Greek Public Hospitals.
  • Etika u radnim odnosima u tercijarnom sektoru na primjeru špedicije : Stručni završni rad

    Vidanec, Dafne; Fresl, Katarina (Veleučilište s pravom javnosti Baltazar Zaprešić. Katedra za sociologiju, etiku i srodne discipline.The University of Applied Sciences Baltazar Zaprešić. Chair of Sociology, Ethics and Related Discipliner., 2023-10-25)
    U radu će se nastojati razložiti važnost etike u praksi upravljanja u realnom sektoru u segnentu špedicije. Špedicija je vezana za pojam trgovine u ekonomiji, etički je posrijedi koncept komutativnosti ili razmjene, odnosno. distribucije. Tako da se pitanju upravljanja u špediciji prilazi iz perspektive koncepta pravednosti (Platon i Aristotel). Tako će se razmatrati pojmovi: etika i poslovna etika; moral i etički principi u poslovanju na primjeru špedicije. Poseban fokus bit će na etici u radnim odnosima, ljudskim pravima. odnosima između menadžera i zaposlenika te načinima unapređenja etičke klime. Nadalje, obradit će se menadžment kao važan čimbenik implementacije poslovne etike u poslovanju te pojam i važnost menadžmenta, ali i menadžerska etika kao dio poslovne etike. Obrađivat će se i mjere i programi koje se koriste u organizaciji (špediciji) kao što su vođenje pomoću primjera i etički kodeks. Na primjeru provedene ankete izvest će se zaključci o utjecaju etike na poslovanje koz prizmu zaposlenika i menadžera, njihovih stavova, samoprocjne i svjesnosli vlastitih etičkih principa.
  • Developing code of conduct for education consulting cmpany : case Polar Partners Oy

    Hujanen, Sanni; Wójcik, Kamil (2023-11-15)
    This thesis was commissioned by Polar Partners Oy. The objective of this thesis was to research the current state of sustainability within Polar Partners as a company. The focus was on evaluating existing practices and identifying areas for improvement. The purpose of the thesis was to create the first suggestion for sustainability principles for the company in the form of Code of Conduct.
 Qualitive research methods were utilized in this thesis. Focused interviews were conducted to gather comprehensive data for constructing a Triple Layered Business Model Canvas, which in turn formed the foundation for conducting a SWOT analysis. These two tools were instrumental in analysing the existing sustainability practices at the company. A diverse range of interviewees was selected from sales, project management and executive departments within the organization. In addition, the contents of four companies' Code of Conduct documents were analysed and compared through a benchmarking process. The theoretical section of the study focuses on sustainability, corporate responsibility, as well as the definition of the Code of Conduct.
 Building upon the research findings, an initial version of the Code of Conduct document was formulated for the company.
  • Izazovi upravljanja i razvoja tima u virtualnom poslovnom okruženju : Specijalistički završni rad

    Deželić, Sendi; Bigović, Goran (Veleučilište s pravom javnosti Baltazar Zaprešić. Katedra za ekonomiju, menadžment i marketing.The University of Applied Sciences Baltazar Zaprešić. Chair of Economics, Management and Marketing., 2023-10-19)
    U današnjem suvremenom poslovnom okruženju, sve više organizacija prepoznaje i prihvaća koristi koje donosi angažiranje virtualnih timova kako bi postigle svoje ciljeve. Ova inovativna timsko-organizacijska forma omogućava globalno uključivanje stručnjaka istovremeno smanjujući operativne troškove. Stoga je imperativno istražiti izazove povezane s upravljanjem virtualnim timovima u ovom specifičnom okruženju. Vođenje timova u virtualnom prostoru zahtijeva fleksibilnost i specifične kompetencije. Glavni cilj istraživanja je razumjeti kako vođe timova mogu učinkovito upravljati dinamičnim okruženjem i prevladati izazove radnog okruženja na daljinu. U kontekstu virtualnog poslovanja, stvaranje povjerenja, poticanje motivacije i omogućavanje učinkovite komunikacije predstavljaju izazove. Naglašava se važnost razvoja virtualnih timova i postizanja zajedničkih organizacijskih ciljeva. Upravljanje i razvoj timova ključni su elementi poslovanja, potaknuti brzim tehnološkim napretkom i globalnim aspektima. Unatoč prednostima koje nudi virtualno poslovanje poput smanjenih troškova i bolje radne ravnoteže, izazovi se uspješno prevladavaju putem osiguranja odgovarajuće infrastrukture, implementacije ispravnih procesa te kvalitetne komunikacije. Cilj ovog rada usmjeren je na istraživanje izazova vezanih za vođenje i razvoj virtualnih timova. Poseban naglasak stavljen je na analizu tehnoloških alata, komunikacije, motivacije i izgradnje povjerenja. Metodologija obuhvaća analizu, komparaciju, indukciju, dedukciju te anketno istraživanje. Struktura rada analizira karakteristike okruženja, tehnološke alate, strategije vođenja i razvoja tima te provodi analizu rezultata. Kroz ovaj diplomski rad nude se smjernice za uspješno vođenje virtualnih timova te prepoznavanje prednosti koje ovaj poslovni model pruža.
  • CSR Education in Economia Aziendale Curricula: An Overview

    Andrea Venturelli; Roberta Fasiello; Simone Pizzi (MDPI AG, 2021-11-01)
    In the last few years, policymakers have underlined the need for new soft and hard skills about corporate social responsibility (CSR). The main debate about CSR education has been driven by the 2030 Agenda, which explicitly recognized Higher Education Institutions (HEIs) as having a pivotal role. In particular, many academics started to develop qualitative and quantitative studies to evaluate the integration of CSR contents in business schools’ curricula. The paper aims to contribute to the existing debate through the analysis of the contribution provided by Italian HEIs to CSR Education. In particular, we adopted qualitative methods to evaluate the specific contribution provided by Economia Aziendale scholars.
  • Vietnamese overseas students' expectation toward recruitment agencies in home country

    Haaga-Helia ammattikorkeakoulu; Hanh, Tran (HAAGA-HELIA ammattikorkeakoulu, 2011-05-24)
    The objective of the thesis was to explore the expectations of students studying abroad to recruitment agencies in Vietnam. The study aims at recommend the right service for recruit-ment agencies offer to students to find a job and explore the culture obstacles for their career development when return home. The study originated from author’s own experience when finding an internship in Vietnam. 
 The theoretical framework is based on relevant areas of theories of recruitment process, na-tional culture, organizational culture. Theories of various authors such as Dowling, Gómez- Mejía, Dessler, Beardwell, Hofstede were to create the empirical part and find out the result of the study. 
 The empirical part was conducted through phone, interviewing five managers of five top recruitment agencies in Vietnam, and face to face, interviewing ten students studying in Fin-land, which enabled the respondents to express their opinions, feelings and experiences. The interview themes were recruitment method, recruitment agencies, student expectations and culture obstacles. 
 The results of the study indicated that finding a job through job advertisement and recruit-ment agencies are the two most effective method. Online recruitment may develop very strongly in near future. Recruitment play important role in labour market, however, only Vi-etnamworks which is the most popular and competitive recruitment agencies market was mentioned. Students from abroad expect career consultation services, law services, interview and resume preparation and skills training from the recruitment agencies. Culture obstacles for career development are due to the different culture dimensions between the countries where students are studying and Vietnam where they would like to work. Equal treatment between male and female is common when selecting employee for job opportunity. High power distance hinders students’ job advancement and collectivism and low uncertain avoidance create difficulties in group working.
  • Historical landmarks of decent work

    Ferraro, Tânia; Santos, Nuno Rebelo dos; Pais, Leonor; Mónico, Lisete (ISAG - Instituto Superior de Administração e Gestão, 2023-07-20)
    Structured Abstract Purpose: this article systemizes the main historical milestones which led to the current concept of decent work and presents some implications for business. Approach: after presenting the scenario which gives a special meaning and importance to decent work, the historical landmarks are systematized until the definition of the Decent Work Agenda. Findings: Decent work is a concept that has evolved since the ILO Foundation in 1919 and had several important steps throughout its development: Philadelphia Declaration in 1944, ILO constitution update in 1946, Universal Declaration of Human Rights in 1948, Human Development Report, first edition in 1990, World Summit for Social Development in 1995, ILO Declaration on Fundamental Principles and Rights at Work in 1998, World Economic Forum in 1999, Global Compact in 2000, United Nations Millennium Declaration in 2000, ILO Declaration on Social Justice for a Fair Globalization in 2008, Global Jobs Compact in 2009, and inclusion in the 2030 Agenda for Sustainable Development. Throughout this development we can witness the refinement and operationalization of the concept, its institutionalization and its spread at political level, at least as an intention. Practical implications: the business area is a privileged forum to turn policies into practices and some examples are provided. Value: although decent work emerged in a very different social and economic scenario from the present time, it is claimed to be even more topical and relevant for the development of business and society today.
  • Proceso de ejecución de encargos para una firma santandereana según la NICC1

    Solano Ruiz, Arnaldo Heli; Solano Ruiz, Arnaldo Heli [0001363781]; Solano Ruiz, Arnaldo Heli [ayenUv8AAAAJ]; Solano Ruiz, Arnaldo Heli [0000-0001-5077-1960]; Solano Ruiz, Arnaldo Heli [Arnaldo-Solano-Ruiz]; Solano Ruiz, Arnaldo Heli [arnaldo-heli-solano-ruiz]; Correa Vera, Darly Daniela (Universidad Autónoma de Bucaramanga UNABFacultad Ciencias Económicas, Administrativas y ContablesPregrado Contaduría Pública, 2023-11-16)
    La Norma Internacional de Control de Calidad requiere a las firmas que desarrollen un manual de políticas y procedimientos. Este proyecto busca mejorar la política en el fragmento inherente a ejecución de los encargos, así como elaborar el respectivo proceso y la documentación o mejoras a la plataforma de calidad que se deriven de este. Se pretende desarrollar en el lapso de tiempo de los 4 meses asignados a la práctica empresarial, conforme a las normas profesionales de Control de Calidad NICC1 y la guía IFAC.
  • The "true and fair view" concept in business and tax law: the Portuguese and Spanish case studies

    Aldeia, Susana (2019-05-22)
    The main goal of this paper is to understand how the “true and fair view” concept was incorporated in the Spanish and Portuguese national laws, comparing the national legal dispositions and understanding how this concept was accepted in each of these countries. For this purpose, the business and tax law of both European countries were investigated. In Spain, the Commerce Code (Código de Comercio), the Capital Companies Law (Ley de Sociedades de Capital), the Accounting law (Plan General de Contabilidad) and the Corporate Income Tax Law (Ley del Impuesto sobre Sociedades) were studied. In Portugal was made an analysis of the Code of Commercial Companies (Código das Sociedades Comerciais), the Securities Code (Código dos Valores Mobiliários), the Accounting law (Plano Oficial de Contabilidade and Sistema de Normalização contabilística) and the Corporate Income Tax Law (Código do Imposto sobre o Rendimento das Pessoas Coletivas). The results show that the true and fair view concept was incorporated by both national laws, mainly because as member states of the European Union they were obliged to integrate it. This integration occurred in both business and tax law. The business legislation has a general understanding of the concept as an overriding principle, being the accounting principles simple means to reach it. In the corporation income tax law, this concept is implicitly recognized in both laws by inherent acceptance of generally accepted accounting principles under Articles 10.3 of the Ley del Impuesto sobre Sociedades and 17.3 of the Código do Imposto sobre o Rendimento das Pessoas Colectivas.
  • An exploration of the relationship between member openness and perceived organisational openness at a particular point in the co-operative lifecycle

    Noreen Byrne (14289356); O McCarthy (17425241); Deirdre O'Loughlin (12348919) (2023-11-01)
    Co-operatives are essentially relational entities which are jointly co-created by members and the co-operative. This relational co-creation is particularly important in the founding years of the co-operative and at points of crisis and regeneration in the co-operative lifecycle. This paper explores the relationship between member openness towards relational engagement and their perception of the co-operative’s openness to that input (perceived openness) in a credit union context, prior to a major period of restructuring. Perceived openness is examined from two distinct perspectives, that is, awareness of right of involvement as owners (which in this paper we equated with co-operative member ownership structure) and possibility of involvement or perception of organisation openness (which in this paper we equated with co-operative process). It was found in the multivariate Logistic model that possibility rather than right of involvement is related to member openness. This suggests that the process of co-operation in a co-operative plays a greater role than the organisational structure of that co-operative in facilitating member input. This is a significant finding and suggests that greater attention needs to be given to process and openness in co-operative research and practice. It also suggests that co-operatives cannot just draw on their member ownership structure, in building member engagement at time of crisis.
  • Spinning Wheels: How Resistance, Culture, and Assumed Continuity Interact to Paralyze a Company

    Keil-Hipp, Diane T. (ScholarWorks@BGSU, 2021-01-01)
    This article details the development of a model that includes familiar OD concepts: resistance to change, cultural lock-in, and assumed continuity. Through the examination of behaviors that caused the demise of once-large companies, a model describing the behaviors was developed. The Spinning Wheel model identifies three factors (called C3) that interact to paralyze a company, causing blindness to market forces. These factors—resistance to change, cultural lock-in, and assumed continuity— spin and reinforce the dysfunctional behavior in each of them, impeding an organization’s progress. If these factors go uncorrected, the company’s existence can be jeopardized. While these factors have been individually researched, there is little documentation on their interrelationship. The model is then applied to small business, an often ignored yet significant component of the American economy. This paper will provide a viewpoint that, in fact, small businesses suffer from spinning wheels just as do large corporations. The severity is much the same; only the dollars on the income statement and employee count are smaller. One particular segment of small business—independent insurance agencies—is used to test the applicability of the model. Through research and first-hand experience, the author provides evidence of the Spinning Wheel model’s equally relevant and crippling impact to small business.
  • Les manieurs d'argent. Études historiques et morales. 1720-1857

    Harold B. Lee Library; Vallée, Oscar de, 1821-1892 (Paris, Michel Lévy frères, 1857-01-01)
  • Unveiling Ethical Horizons: A Contemporary Analysis of MBA Students' Perceptions on Business Ethics in Nepal

    Khanal, Krishna; Prajapati, Bikram (Kasthamandap College of Management, 2023-11-23)
    Students are our future generation who are going to have substantial role in Nepal’s business and economy. The basic objective of this study is to understand where MBA students stand on ethical issues. This study was motivated by a need to understand the students better so that we can design our courses on business ethics more efficiently. We compare perceptions among groups of students based on their gender, work experience, age, prior exposure to ethics education and MBA specialization. A survey consisting of 10 small ethical situations were completed by 164 MBA students. The results show that in general MBA students have good perception on Business ethics. The results further indicate that there is no difference in ethical judgement related to gender. The age factor and work experience does not necessarily have a significant impact on ethical awareness. Also, at the same time, there is no evidence to suggest that the MBA major (specialization) and prior ethics education impact significantly on ethical judgement.
  • Loyalty in business : and one and twenty other good things

    University of California Libraries; Hubbard, Elbert, 1856-1915; Roycroft Shop, publisher (East Aurora, N.Y. : Printed by the Roycrofters, 1921-01-01)
    123, [5] p. ; 19 cm
  • How does intrinsic and extrinsic motivation drive performance culture in organizations?

    Turner, Arielle (Taylor & Francis, 2017-06-02)
    Article reviews literature on the subject of employee motivation to determine whether intrinsic or extrinsic motivation is becoming the driving force of business.
  • Social entrepreneurship as a family resemblance concept with distinct ethical views

    NOVA School of Business and Economics (NOVA SBE); Lancastre, Filipa; Lages, Carmen; Santos, Filipe (2023-11-20)
    Funding Information: This work was funded by Fundação para a Ciência e Tecnologia (UID/ECO/00124/2013 and Social Sciences DataLab, Project 22209), by POR Lisboa (LISBOA-01-0145-FEDER-007722 and Social Sciences DataLab, Project 22209) and POR Norte (Social Sciences DataLab, Project 22209). Doctoral Grant from Fundação para a Ciência e Tecnologia to the first author (SFRH/BD/109916/2015). We would like to thank the authors of the paper ‘Organized chaos: mapping the definitions of social entrepreneurship,’ particularly Inés Alegre, for providing their list of social entrepreneurship definitions. Finally, we wish to thank all scholars who provided very relevant comments to this article, namely Johanna Mair, Miguel Pina e Cunha, George Balabanis, and Stewart Clegg, and the anonymous reviewers of the Journal of Business Ethics. Publisher Copyright: © 2023, The Author(s).

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