Independent Journal of Management & Production
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Emotional approach to fitness club brand design
Full text linkPublic demand in recent decades for healthy lifestyles, improving its quality and preservation of active longevity has found an echo in the form of the dynamic development of the global fitness industry. Our country is no exception and since the 1990's, domestic fitness has made a rapid spurt from zero position: according to the national community of professional participants of sport and fitness industry, fitness in Russia engages regularly up to 7 million people. The paper presents the author's statement of possible scenarios for the development of the fitness industry highlighting the factors that can transform consumer demands in post-covid economy. The hypothesis is put forward that the competitiveness and economic stability of fitness clubs in the medium term will be determined by the level of customer retention rate and by increasing their loyalty, the effective formation of which is possible by stimulating through marketing communications a positive mental and emotional response in target audiences to the potential and actual satisfaction of certain primary biological needs through fitness services. To prove the hypothesis the corresponding methodology of fitness club brand design based on the emotional approach of M. Lindstrom and K. Roberts was developed. Its verification and testing was carried out. The results obtained testify to the correctness of the author's statements and actualize the continuation of research in the field of emotional branding
Integration of risk analysis methods in aerospace research projects
Full text linkOrganizations are exposed to several types of risks, such as environmental, legal, operational, financial, and technological; that are subjected to epistemic uncertainty. In this context, a contemporary issue is how to deal with accidents, with greater difficulty in understanding the sociotechnical system, due to its complex and dynamic characteristics, in an attempt to prevent accidents based on components’ behavior. Although, for most complex systems and projects, a record of the exposure to hazards is incomplete or nonexistent, especially when it is highly innovative. This study developed a risk analysis framework for complex aerospace research projects by integrating different methods: problem structuring, safety control action analysis, and prioritization of results. Three methods are proposed: (1) Soft Systems Methodology (SSM) for initial review and understanding of the problem situation, and preliminary identification of hazards and losses; (2) Systems-Theoretic Process Analysis (STPA), to identify Unsafe Control Actions (UCAs) and their causal scenarios; and (3), Preferences Sorting Technique by Similarity to Ideal Solution (TOPSIS Fuzzy) for prioritization of the UCAs and mitigating causal scenarios. This proposal was applied to the Liquid Propulsion Injection Systems Laboratory (CEPROS), and, through the SSM, 7 hazards and 4 losses were found. On the other hand, the STPA method found 15 loops with 48 UCAs and 106 causal scenarios. In the end, it is recommended that the Decision Maker establishes a cut-off criterion, that is, a Hierarchy of Management and Control of the identified UCAs. The proposed methods follow the line of sociotechnical systems, considering the difficulty of the decision-maker for risk analysis in aerospace research projects. Thus, this work presents a structure of different methods covering the entire risk management process, increasing the difficulty in fulfilling the mission due to the level of complexity of the project, and supporting strategies for coordinated decision-making
Response and coping patterns of Nigerian professional associations: Fast-forward backwards
No full textThe COVID-19 pandemic brought with it a significant effect on professional associations’ ability to carry on their normal activities in forging professional competence among their members. We assess Nigerian professional accounting and finance associations’ response and coping pattern as well as readiness to sustain members’ professional competence in an emergency.
Using a two-pronged approach, we reviewed activities – response and coping patterns – of professional associations in Nigeria. First, we crawl their online presence (websites and social media handles) for activities relating to initial and continuing professional development. Secondly, we administered a questionnaire to aspiring professionals and professionals to understand from an insider point of view the activities of their professional association in sustaining their professional competence.
Aspiring professionals and professionals believe their professional associations can guide them through the pandemic and emerge stronger, however there are mild concerns. We also found that Zoom is the application of choice for virtual events among professionals in Nigeria.
The paper provides evidence-based realities among the major accounting and finance-based professional associations, giving insight to inform policy and strategy going forward
University management of support policy for scientific, technological research and innovation: advances and limits
Full text linkThis paper analyzes the facilitating and limiting aspects in university management of support policy for scientific, technological research and innovation at the Federal University of the Valley San Francisco Foundation (UNIVASF), from the theoretical perspective of organizational arrangements, leadership and management practices. Qualitative research was done, of the case study type, proceeding to documentary analysis, non-participant observation and interviews with managers of the research area. The data was analyzed through content analysis, using the Nvivo software. The results indicate as facilitating elements: institutional arrangements, institutional policies and relationships, and collaboration networks. The main limiters are the juridical, legal and administrative obstacles present in the management of financial resources of public universities
Guidelines and facilitators for minimizing barriers in the implementation of product-service systems: a framework focused on circular economy
Full text linkThe transition to a circular economy is gaining notoriety as society demands alternative forms of production and consumption. In this context, Product-Service Systems have the potential to reconcile economic and socio-environmental development. However, the implementation of Product-Service Systems has limitations, such as poor understanding of the system, difficulties in monitoring and establishing relationships with stakeholders. In order to guarantee guarantee a successful implementation of Product-Service Systems, there is a need to understand these organizational challenges and to present opportunities to mitigate these barriers. The goal of this paper is to identify facilitators and construct guidelines, capable of minimizing barriers in the implementation of a Product-Service System. To achieve this goal, a systematic literature review was conducted, contemplating bibliometric and content analysis (57 papers were read in full). The results of the bibliometric analysis point to the need to expand business proposals to different economic and cultural contexts, since they are mainly concentrated in developed countries. The content analysis presented a framework with guidelines, subguidelines, and facilitators, classified according to the PSS dimensions: provider, offer, and consumer. Thus, 111 facilitators were identified, and 26 subguidelines and 11 guidelines were built, demonstrating the contribution of the Circular Economy for the minimization of barriers in the implementation of the Product-Service System. The research highlights that approximately 73% of the facilitators correspond to the provider dimension, emphasizing the need to promote organizational changes and to adapt business proposals, adding value to the solution or to the results. However, the research highlights the need for the involvement of all stakeholders, where the customer must also promote changes in habits and an awareness of sustainable development. Finally, it is emphasized that this research provides a theoretical basis for the development of empirical studies, applying and expanding the knowledge of the interrelationship between Circular Economy and Product-Service Systems
Strategical development of agri-food corporations in the competitive economic space of Ukraine
Full text linkThis paper reports a study into the historical and economic preconditions for the strategical development of agri-food corporations in the competitive economic space of Ukraine. Agri-food corporations are determined by us as corporations with a developed system of integration relations that are a non-agricultural enterprise, which produces agricultural products. It has been substantiated that their emergence is not a natural phenomenon but a systematic process of changing the phases of differentiation and integration in the national economy. In this case, the development of agri-food corporations was contributed to by the lack of institutions of effective antitrust control, the diversification of industrial and financial groups, the liberalization of foreign trade, as well as a rent-oriented behavior of economic agents. It has been shown that agri-food corporations currently utilize about a third of agricultural land while the size of some of them exceeds the land-use area of entire regions. At the same time, in terms of agricultural production efficiency, agri-food corporations outperform farms and disintegrated agricultural enterprises, as well as family-owned farms; they have more resources for the innovative development of agricultural production and for investment. Strategical development of agri-food corporations needs to develop its social responsibility in rural areas, intensification of public control over the impact on the agrarian sector, institutional system of state support of export. Under the conditions of the state regulation of monopolies and excessive corporatization of agrarian sector, agri-food corporations should constitute the core of food security in Ukraine, as well as form its competitiveness in foreign agricultural markets
Import and export process: the impact of bureaucratic simplification in customs clearance
Full text linkThe procedures for importing and exporting merchandise in Brazil involve many bureaucratic matters, including federal and international laws. When something overseas arrives, along with its property certificate documents, the owner or company should proceed to the customs clearance to free its entrance. The updating of import and export declarations resulted in redesigning many dispatch companies' internal operation processes. This study aims to analyze the impacts on customs clearance and the advantages and disadvantages caused by simplifying the Brazilian bureaucratic process of importing and exporting. The opportunity was identified to carry out an empirical evaluation of the Brazilian policy of bureaucratic simplification in the import and export processes and its impact on a company's activities. This work has qualitative and descriptive research and presents a case study that sought to analyze the scenario faced by Brasiliense Comissária de Despachos company, located in the city of Campinas in São Paulo, Brazil. The results show that international trade became shorter, more centralized, and transparent with simplifying the import and export process. There was a saving of time and money reported by the company under study by applying DU-E and the possibility of attending more processes in the same period. This article intends to impact society practically through the case study, giving other international trade companies a perspective on the mapping of operations that have been restructured to meet the new simplifications. As for the theory, the impact will be realized by exposing the functioning and existing information on Brazil's import and export system to future researchers
Segmentary analysis of the efficiency of state enterprises
Full text linkThe purpose of the article is to substantiate the main stages and directions of analysis of the activities of state-owned enterprises by operational and geographical segments, taking into account the goals and objectives of strategic management. The information base of the empirical study was the data of the official website of JSC “Ukrzaliznytsia” for 2020. The methodological and methodological basis of the study is the National Accounting Regulation (Standard) 29 “Financial reporting by segments” and International Financial Reporting Standards (IFRS) 8 “Operating segments”. The following methodical methods were used in the course of the research, namely: methods as comparison, modelling, time series, structural and dynamic, graphic and coefficient analysis. Based on the proposed methodology, the efficiency of JSC “Ukrzaliznytsia” is analysed and the problematic operating segments of its activities are identified, which reduce the overall financial results of the company. The results of the study are the improvement and systematization of analytical indicators in terms of individual stages and areas of strategic analysis of the effectiveness of state enterprises through the differentiation of performance evaluation of their operating business segments. For this purpose the main stages and directions of the analysis on the following analytical blocks are offered: the analysis of external environment of functioning of a business segment; analytical assessment of the competitiveness and competitive position of the business segment; analysis of resource potential and efficiency of production capacity of the business segment; assessment of innovation and investment activity of the business segment; analysis of the efficiency of the business segment; analysis of the state of execution of budgets of revenues, expenditures, profits; analysis of management efficiency and quality
IFRS 15 application for accounting of revenue from construction contracts
Full text linkConstruction, like any industry, has its own specifics, which should be taken into account when organizing the accounting work of an enterprise. In addition to material consumption, labor intensity and risks, construction is characterized by a long production cycle, which largely determines the financial and economic flows of a construction organization. It is common in the construction industry to provide a variety of services for a single customer or to related parties of a customer. A construction company, in addition to the construction services, can also be hired to provide design services, project management, consulting, supervision, engineering survey, design, installation, commissioning and other types of work. The article is devoted to the problems of IFRS 15 application for proceeds accounting under construction contracts. The article discusses the specifics of accounting organization for income and expenses in the construction industry. 5 steps of the revenue accounting model are considered, a step-by-step procedure for working with contracts to recognize revenue. The article outlines a mechanism for recognizing revenue and allocating expenses. The article notes that, despite the complexity of IFRS 15, its new application improves the accounting system for income and expenses of construction companies and solves the problem of recognizing revenue and the financial result determination in construction. Owing to the control system contained in IFRS 15, construction companies can incrementally enhance their revenue recognition accounting system and remove the customer risks related to contracts
Comprehensive use of 6G cellular technology accounting activity costs and cyber security
Full text linkThe purpose of this study was in the research of prospects for simultaneous use of 6G generation cellular communications for the purposes of automatization of cost accounting of the activity of enterprises of various branches and cybersecurity of accounting information. The theoretical and methodological aspects of the use of 6G cellular network technologies for accounting and cybersecurity purposes have been studied on the basis of general research methods – institutional and innovative; economic and mathematical methods of analysis using Excel spreadsheets were used to predict the pace of implementation of cellular communication of new generations; to determine perspective areas of use of 6G technology – methods of bibliographic and comparative analysis using the information resource "ResearchGate". The methods of permanent collection and transmission of accounting data about the production process and the procedure for monitoring the stay of employees or outsiders at the workplace using production equipment connected to the 6G cellular network has been developed. The procedure for combining the functional abilities of Global Positioning System (GPS) and cellular positioning (mobile subscribers) for accounting of transport costs and control over the movement and economic use of vehicles has been proposed.The procedure for combining unmanned aerial vehicles in a cluster on the basis of 6G communication with the purpose of aerovisual surveillance of agricultural and construction activities for automated accounting of production costs and prevention of unauthorized getting into an enterprise of persons (drones). The methods for determining the cost of rental space from the lessor based on counting the popularity among visitors and identifying offenders (thieves of information and material resources) through automated monitoring of the location of 6G cellular subscribers. The practical implementation of the developments presented in the article on the use of 6G cellular technologies will contribute to reliable costing and accounting of production costs of production, agricultural, construction, trade activities in combination with effective cyber protection of enterprises in preventing and detecting violators of information and territorial security. Further research is needed on the methods of management of business entities on the basis of accounting information obtained with the use of 6G cellular network technology