Independent Journal of Management & Production
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Institutionalization of the Accounting Profession: Ukrainian Case
Get PDFThe aim of the study is to identify the influence of institutionalism on the accounting profession in Ukraine, in particular, to establish and assess the factors of such influence, its tools, characteristics and forecasting, on this basis, the prospects for the development of the institution of the accounting profession with an emphasis on the agricultural industry. Institutional impact on the accounting profession and its consequences are revealed through the use of a historical approach in research. To assess the initial conditions that have developed in Ukraine in matters of accounting, its development, the impact on it of existing institutions, including international ones, empirical analysis and assessment of the process of institutionalization of the accounting profession and its description in scientific professional literature were applied. To collect sociological information on the nature and characteristics of the accounting profession, a survey was conducted of 180 accountants of private agricultural enterprises and 70 accountants of state enterprises of the system of the National Academy of Agrarian Sciences of Ukraine in the context of 4 elements of the profession: functions and professional ethics of an accountant, legal regulation of accounting activities (organization and methodology accounting and reporting), educational training of accountants, professional accounting associations. To summarize the results of the survey, their illustration and analytical assessment, a graphical method was used. The use of modeling allowed confirmation of the assumption of the conservative nature of the accounting profession in Ukraine and the problematic nature of its self-regulated development. The authors concluded that it is necessary to improve the institution of the accounting profession in Ukraine, provide arguments and directions for solving problematic issues, in particular, the development of the professional movement and self-organization, improving the quality of training of accounting specialists in educational institutions, developing accounting methodology for the agricultural sector, improving the composition and accounting display of accounting objects
Multi-criteria decision making for supplier selection: a literature critique
Get PDFIn contemporary supply chain management, a company’s performance is largely dependent on its strategic choice of suppliers. The complexity of supplier evaluation and selection is driving the development of novel support techniques and their integration into multi-criteria decision-making processes. This review identifies the most prevalent approaches in the supply chain management literature (1998–2018), analyzes the strengths and weaknesses of these approaches, and discusses the most popular supplier selection attributes. The non-conventional, emerging methods in domain literature are also discussed, and future research directions are proposed. Supplier selection approaches are classified into individual, integrated, and non-conventional approaches. To overcome the limitations associated with these tools when used individually, most of the published works have used integrated techniques, among which integrated fuzzy and analytic hierarchy process methods are most popular. We conclude that while some of the methodologies are common, the more non-conventional approaches, such as market utility-based models, are rarely used in the supplier selection literature, leaving much opportunity to further develop these less-used approaches and, ultimately, aid decision-makers in supply chain management
The service-dominant logic in marketing: an essay with teachers and students of the master's in administration
Get PDFThis study responds to a theoretical essay, where it sought to analyses the dominant logic of service in marketing and its contextualization, based on studies initiated by exponents such as Vargo and Lusch in 2004. In other words, this new logic interpreted that value is constructed from the perspective of value in individual or social use. Also, it was sought to bring findings of the evolution of the concept of marketing, because it has been the concern of researchers in the area over the past decades. Still, since 2004, theories have been developed about this orientation of the "new logic". In this period, the proposers of the Vargo and Lusch theory reviewed the Foundational Assumptions (FPs) of the "Service Dominant Logic" (SDL), where some years later was added an eleventh FP written in the article of (Vargo & Lusch, 2016) "the co-creation of value is coordinated through institutions managed by an actor and institutional arrangements". In this way, this essay approached private higher education through reports from teachers (teachers) and students (students) of the Master's Degree in Administration at a University located in the Pardo River Valley/RS, more precisely the classroom of that course, addressing the interactive relationships between the parties in the process of teaching learning and knowledge construction. Finally, studies based on the dominant logic of service in marketing and the co-creation of value, consists of resuming studies of the last decade in the marketing area, providing advances for integrative issues, where companies need to differentiate themselves in relation to their competitors, seeking to offer the best products and/or services
Identification of the behavioral criteria of dairy cattle on the basis of electronic imaging
Get PDFThe paper deals with the identification of the behavioral criteria of dairy cattle through Imaging. The objective of the study is the optimization of the rate of pregnancy in these cows. Indeed, the gestural behaviors of 200 cows belonging to a stable were observed by giving more attention to cows that show signs of heat known. A camera was used to record the different postures and the different behaviors of these cows. The quantitative data of reproduction studied farm showed that the rate of pregnancy in these cows is far from optimal. This is due essentially to a lack of monitoring and observation of cows in heat negatively affecting the economics of the operation. Detecting cows in heat can be made and improved by using Imaging. This will facilitate the life of farmers and increase their income and decreasing the time for detection of the heat
What Indian working class is saying about the COVID-19 pandemic: concerns and reactions
Get PDFThis is an exploratory research highlighting the concerns and reactions of Indian working-class people towards the COVID-19. It was observed that most of the Indian working-class people were seriously concerned about the pandemic and responded well to the measures suggested by the Governments and other agencies in a big way. Most of the respondents believed the pandemic will be effectively controlled across the globe within one year. Word cloud and other data visualization techniques were used to analyze the reactions of the Indian working class towards the Central and State government’s initiatives to contain COVID-19. In the word cloud of the top 150 popular words for both central and state governments Lockdown, People and Government have taken the central stage. The word streaming analysis suggests the intense relationship among the most frequent words in the dataset. For the central government, it was social distancing and for state government, it was social distancing and relationship between central and state governments. The sentiment analysis for both central and state government was neutral, mostly. The researchers are of the view that the research will provide a deeper insight into human perception and behavior towards the measures initiated by the Central and State Governments in any similar difficult situations. Further the concerns identified may be taken into consideration by the Government while designing the policy measures and other interventions by the Government
The impact of corruption on the economic growth in Bangladesh, India and Pakistan: An ARDL approach
Get PDFPurpose of the study: Main purpose of the paper is to find out the impact of corruption on the economic growth of Bangladesh, India, and Pakistan. At the same time, our other objectives are to find the long and short-run effects of corruption on growth in these countries.
Methodology: For conducting the study, we have taken the data from Bangladesh, India, and Pakistan. For this study necessary secondary data have been collected from 1990 to 2016 based on countries like Bangladesh, India, and Pakistan. Data for economic growth (dependent) and trade (independent) are collected from World Development Bank and data for corruption are taken from International Country Risk published by the PRS Group. The study has used ECM ARDL Model and the Fixed Effect Model.
Findings: The result of the fixed effect model shows a 1percent increase in corruption decreases GDP by 0.07 units and shows a negative relationship with economic growth. Again if trade increases by 1 percent then growth will increase by 0.09 units on average and shows a positive relationship with economic growth. ECM ARDL Model shows the positive coefficient of corruption but not significant but trade has a long-run positive influence on economic growth. The error correction term indicating that the adjustment is corrected by 70% in these three countries.
Contributions: This paper may be helpful for existing literature gap and also for further research. It will be helpful for policy makers to control corruption in three countries
Family in contemporary society
Get PDFFamily as a concept is flexible, thus prone to changes concerning the needs of the modern industrial society. Roles within the family are structured following the contemporary conditions, following the emancipation of women, reduction in the male workforce due to mechanization, and increased presence of grandparents as caregivers, due to increased life expectancy. The main objective of this scientific work is to analyse relevant standpoints regarding the function and sustainability of family, while taking into account external influences such as economic status, political situation, as well as societal norms and values. The identification of these challenges helps us determine the extent to which family structure and function is able to adopt to rapid globalisation that is taking place. Globalization is opening many doors, giving us freedom of choice in terms of family structure and roles, while simultaneously forcing us to find our identity through labeling ourselves as “this”, “that”, or “the next best alternative”. Higher living standards constrain our possibility of choice, as fewer children mean less economic burden, but more attention is spent on them. The boomerang effect of childhood is what emphasizes the importance of a stable home
Management of teacher education: danish democratic discourse in postmodern era
Get PDFIn postmodern area, flexible and innovative management should become an integral part of the European education system as every knowledge-based society demands to educate high-quality specialists. The present research combines two dimensions: structural and administrative, including a dual fringe of both management and teacher education environments in the Nordic democratic space. The article offers a comparative analysis of the structural model, administrative principles, and new management initiatives in teacher professional training within the tertiary education system of neo-liberal Denmark. The Danish context is the most essential because this country has gained a unique experience in creating an effective system of self-governing teacher education institutions existing on a relevant background of centralized and decentralized management principles. The methodological contribution of this research is based on a case study approach that includes methods of qualitative analysis, critical induction, information reinterpretation, and generalization. Neo-liberal management initiatives of the Danish democratic state aimed at improving pedagogical education after postmodern period are considered to be a part of the response to the ongoing need for high-quality professional training of teachers based on a solid foundation of autonomy and effective innovative practices
Peculiarities of social business concept
Get PDFThe essence and uniqueness of social business in solving the most sensitive problems of the society, being able to survive independently and ensure the continuity of activities gives this form of activity an advantage and determines its growing popularity. There are many different definitions of social business. Some authors explain the definition of social business by distinguishing the main aspects that distinguish social business from other forms of activity. However, there are also forms very close to social business. The research objective is to present differences of social business concepts and to identify advantages of such initiatives. The analysis of social business concepts has shown that social business is defined by three principles: social business solves social problems that are not addressed by the public sector; the main motive of social business is public benefit; representatives of social business exploit market mechanisms (without excluding the existing ones) when creating social benefits. Research has shown that social business does not yet have one specific definition, but, according to the development and perception of social business, two main directions can be distinguished: Anglo-American and European