Independent Journal of Management & Production
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The measurement process in micro and small software maintenance companies: empirical study
Get PDFWith the dissemination of quality models and the need for measurement-based management for software organizations, a variety of approaches and models are emerging to support organizations on this journey. According to a Systematic Review of Literature that selected 30 of 692 papers returned from search sources, it was noticed the need for guidelines and guides regarding the measurement process in a specific sector: micro and small companies that work with software maintenance. In this work, an empirical study was carried out to understand how the measurement process aligned with quality models can be implemented in these organizations. The field study followed the implementation of an improvement program based on CMMI® level 2 in 7 Brazilian companies from Maringá, Paraná. Finally, it was found that the process for the definition of a measurement guide can be common to a specific group of companies, taking steps and guidelines for its execution, always aligned with the organization’s strategy, giving top management an objective view work and process, supporting decision making
Developing an innovative culture in Argentinean SME
Get PDFInnovation has become a game changer in the competitive and social arenas, capable of boosting and maintaining the highest competitive levels. In this sense, the innovative business culture -a particular intangible asset- is shown as a sufficient condition to develop difficult-to-imitate and sustainable competitive advantages, and a key challenge that companies’ executives have today. In addition, SME are scattered all over the planet and represent a fundamental driver for economic growth and social development, especially in Argentina. The hypothesis of this work –which was corroborated- is that if an adequate innovative business culture is developed, it is feasible to promote an innovative performance improvement. As a result, one of the main findings of this study –a follow on of some previous ones- is that an innovative culture provides identity, generates commitment and facilitates control, stimulating innovative performance and proposing competitive advantages. Specifically, the studied Argentinean SME environment has shown some difficulty in order to exploit novel ideas and promote this kind of culture. It has been verified that the managerial role could be improved as it was limited due to different inhibitors that are pointed out in this work, and that novel avenues should be found to benefit more people of our society. The study is exploratory-descriptive, with a qualitative methodology. It is supported with a bibliographical and an empirical analysis
Assessment of delay and cost-overrun in federal road construction project in Abuja
Get PDFPoor road infrastructure in Nigeria is a significant challenge, just like poverty, insecurity, and unemployment. The construction of road in the country is characterized by numerous challenges throughout the project life cycle. Some of these challenges are project delay and cost overrun, corruption and fraud, faulty contractual process among others. Objectives of this study are to identify factors influencing delays and cost overruns in road construction project, to rank these factors base on their impacts and importance, and to suggest conservative ways to address the future challenges that can result from delays and cost overruns of future road construction projects. The research instruments include in-depth literature review, fieldwork, questionnaire administration, and interview. Inferential statistics such as Relative importance index (RII) and Mean Value techniques were used to analyze collected data. The result of the study identified factors influencing delays and cost overruns in road construction projects as; man related, money-related, machine-related, material related, environmental-related, and method related factors. Analysis using RII and MV ranked man and money related as the highest factors for delay and cost overrun respectively. Hence, the research recommends that the Government should create an enabling environment, making suitable policy for the construction company to operate
Gamification based learning activities in elementary Brazilian public school
Get PDFThis work presents an iterative method which is based on the serious games development in elementary and high school classes, focusing on the students and teachers experiences from Brazilian scholar reality. Furthermore, it does not require strong background in game development and it is planned to be introduced any area of knowledge. It has been considered as a motivational method to engage the teachers and students’ in-depth discussions. It follows some Agile Methods practices, such as the Extreme Programming (XP) and Scrum Agile Methods to guide them along the continuous exploration of game design in classrooms. This method also considers the design patterns techniques to reuse (re-guise) some well-known digital games engines and educational concepts, as example a guided game design based on the spaceships battles to associate electric charges concepts. The results obtained in experiments occurred in public schools show successful acceptance and they contribute to improve the students’ academic performance. This method is now introduced in some undergraduate and graduate practices to analyze its impact in entrepreneurship courses
Price-forming factors choice grounding at intangible assets with negative depreciation independent valuation/appraising
Get PDFIndependent expert valuation/appraising of intellectual property rights objects, such as brands and goodwill, performed by the Costs approach, is based on economic indicators of these intangible assets utility degree, which are connected with the sum of all expenses, related to appraised asset creation and support. These indicators are used as a primary data for these intangible assets market value determination. All these indexes are differently related to the brand value, and relationship between these parameters researches, indisputably, presents both theoretical and practical interest. Because of the cross-correlation relationship closeness between assets market value and these primary data parameters directly depend estimation results accuracy and reliability. The work is verification of basic hypothesis, in obedience to that at the brands valuation/appraising procedure performing as primary data may be recommended to use those indicator parameters, which are characterized with the closest statistical relationship and, respectively, the highest cross-correlation coefficient. Research is based on fact that these intangible assets are able to change their value characteristics in both directions, and change the annual depreciation sign during the separate periods of economic life, made it positive or negative. The purpose of the article is to define the quantitative estimations of cross-correlation relationship strength between economic parameters, which are used as primary data source in Costs approach, and estimated brand value; to perform the comparative analysis of cross-correlation relationship density between the brand value, appraised as intellectual property object, and these economic parameters, that are used as the main price-forming factors; researching and approbation of methodology, based on this cross-correlation relationship closeness quantitative indexes determination, on the certain examples of brands evaluation. Finally, the main purpose is to set the parameter, for which the correlation coefficient is the highest, and which is most expedient to use as primary data source at economic measurements performing
Analysis and target priorities of system and structural transformation of the Ukrainian social sphere
Get PDFThe study is devoted to the analysis of the transformation of the social development of Ukraine and the determination of a system of target priorities designed to ensure the effectiveness and efficiency of state social policy. The research methodology is based on World Bank tools and official statistical observations of the Ukrainian State Statistics Service, as well as the Methodology for Comprehensive Poverty Assessment and Living Wage Methodology officially adopted in Ukraine. The research results indicate a critically high growth rate of poverty, the growing dependence of citizens of Ukraine on social support from the state. An analysis of social development also indicates a high level of deprivation poverty and its destabilizing dynamics. It was revealed that the dominant drawbacks of state regulation of the social sphere are the unformed normative and methodological support for monitoring and adjusting the levels of social standards, the absence of reforms in the systems of pension provision, education and science, medicine, housing, and communal services, and regulation of employment. So, institutional regulation of the parameters of the development of the social sphere in Ukraine is insufficient and does not provide a solution to the critical problems of the demographic crisis, labour emigration, poverty alleviation, and, therefore, is not able to ensure sustainable social and economic development of the state. The strategic priorities of the system and structural transformation of the social sphere of Ukraine are the formation and establishment of the composition and structure of the elements of the social sphere system, the creation of a full-fledged social infrastructure and the institutional environment for its functioning, which will create conditions for the realization of citizens' constitutional rights to social protection
Discrete event simulation for problem solving in the context of an emergency department
Get PDFEmergency departments (ED) are responsible for the immediate care and stabilization of patients in critical health conditions. Several factors have caused overcrowding in the emergency care system, but the variability of patient arrival and the triage process requires special attention. The criticality of these components and their configuration directly impact the waiting times, length of stay and quality of service, being the subject of several studies. So, this paper aims to understand by means of Discrete Event Simulation how ED works with the variation of patient arrival and how this variation highlights the bottlenecks of the triage process. Varying the patient arriving interval between 0.1 and 7.6 in a 4-hour scenario, the system saturation point was established in β = 1.1. Besides, with the variation in the number of triages points, a considerable decrease in the total length of stay spent and the waiting times were noticed, mainly when there was two triage points operating simultaneously
Adults as non-traditional students in the tertiary education of Denmark and Ukraine: comparative discourse of structural, psychologic and pedagogic peculiarities
Get PDFToday with the demand of a knowledge-based society to adapt workforce to modern flexible and innovative production, sustainable and coherent adult education becomes an integral part of the European education system. The article offers a comparative analysis of the structural models, principles and new political initiatives of adults training in tertiary education systems of Ukraine and Denmark. The Danish context is the most important for the development of adult education policy in Ukraine as Denmark has gained a unique experience in creating of democratic adult training system existing as a component of lifelong learning. Multiple sources in Ukrainian, European and Danish educational environments at various time points from 2000 till 2020 have been used in data collection for this study. Adult education in Ukraine requires a substantial adjustment at the legislative, structural and technological levels. Based on a comparative analysis of the adult education systems characteristic features of Denmark and Ukraine, the author has substantiated suggestions for the construction of efficient adult training models in higher educational institutions of Ukraine
Accounting trends in the modern world
Get PDFThe purpose of the article is to determine the current directions and future trends in the development of accounting. The conclusions made on the basis of research materials, surveys, reports of reputable international and professional accounting organizations. Synthesis and analysis reveal that some trends and drivers among analyzed will be more significant (such as globalization of business and the profession; spread of digital technologies; expectations of business and professional accountants) than others (such as regulation and governance) and will, in varying degrees, affect specific accounting roles, skills, knowledge. As a result of research, was determined that modern accounting professionals move from performing technical accounting functions (hard skills) to support the companies` management and play a significant role in improving the development of society. It is established that the main thing in the strategy of accounting companies` progress (both large and SMEs) and accounting specialists will be the development of the latest technologies, soft skills, professional flexibility. It is substantiated that the change of priorities will turn the challenges facing the accounting profession into its advantages
Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure?
Get PDFThe purpose of the study is to establish and identify the reasons for the formation of the institutional foundations of accounting, substantiate their advantages and disadvantages for Ukraine, as well as build an effective organizational and institutional architectonics of its development. The institutional influence on the accounting system in Ukraine and its reasons are established on the basis of an empirical generalization of the positions of various authors, as well as a critical analysis of the existing norms and practices. The method of regression analysis was used to select the basic branch of the national economy, on the example of which the study was conducted. It is substantiated that objectively this influence is associated with social and international requirements, however, for agricultural enterprises, the prerequisite for the introduction of institutional frameworks is the desire of these entities for international cooperation. The above arguments are based on the analysis of statistical data, the results of a questionnaire survey of 105 heads of Ukrainian agricultural companies. An empirical generalization was carried out on the basis of a critical assessment of the normative and legal framework for the development of accounting and accounting for the results of the survey, which made it possible to assess the genesis of the introduction of institutional accounting frameworks in the agricultural sector of Ukraine and substantiate the objective need for such a process. It has been proved that the discussion on the objectivity or compulsory development of the institutional foundations of accounting has real ground. For this purpose, for comparison, the results of a questionnaire survey of managers and accounting specialists in the public sector and indicators of the dynamics of the availability of funds in the single treasury account as of January 1 in recent years are presented, which made it possible to conclude that there are no objective reasons for the institutionalization of accounting and its compulsory nature in this sector.It follows from the study that the institutionalization of accounting is both an objective requirement of the time and a mechanism of public pressure at the same time. Its assignment to one category or another is determined by the existing needs, the branch of the national economy and the results that can be obtained