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Large companies have the ability to disclose more information, but not a few large companies do not maximize the disclosure of sustainability reports as regulations per reporting on company activities. The manager as the supervisor of the business enterprise acts for the employer in order that problems or obstacles occur in maximizing the disclsure of sustainbility reports. This study analyzes the effect of company size and managerial ownership on disclosure of sustanability reports with profitability as a moderator to assess profit growth over time and measure the productivity of all funds used to generate profits. The research population includes all companies on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample in the study was determined by purposive sampling technique and 21 companies were found in a period of 3 years, so that 63 research samples were obtained. The analytical method used is Panel Data Regression Analysis using the eviews 12.0 program. The results of this research investigation indicate that company size has a positive effect on sustainability reports. Meanwhile, managerial ownership has no effect on the sustainability report. The results of the Moderation Test show that Profitability is able to strengthen the effect of the positive variable company size on the sustainability report. While Profitability is not able to strengthen the effect of managerial ownership variables on the sustainability report. [ABSTRACT FROM AUTHOR]

Intellectual capital (IC) is an intangible asset that is based on knowledge, information & innovation. It functions to improve firm performance and competitive advantage, and VAIC is a method used to measure IC performance. Therefore, this study aimed to determine the impact of IC performance on Profitability (ROA & ROE), using firm size and CAR as pseudo-moderating variables. The sample consisted of 24 conventional BPD-SI, and the data were collated from publication reports for the 2015-2021 period, with SEM-PLS used as a data analysis tool. The results showed that VAIC has a significant effect on profitability, although firm size cannot moderate the impact of VAIC on profitability. As an independent variable, firm size has a significant negative effect on profitability. Significantly and negatively, CAR can moderate the effect of VAIC on profitability, although as an independent variable, CAR has no significant effect on profitability. [ABSTRACT FROM AUTHOR]

This study aims to examine the relationship between firm ownership, board characteristics and the extent of corporate social responsibility disclosures (CSRD) in the annual reportsin a developing country like Vietnam.The data is based on a content analysis of the annual reports oftop 100 (VN100) companies listed on the Ho Chi Minh stock exchange for the year 2021.Hierarchical regression analysis was used to examine the relationship between the corporate social responsibility disclosures index and the independent variables, namely the board independence, board size, managerial ownership, foreign ownership and the presence ofa sustainability committee (or CSR committee) after statistically controlling the effects of company size and the profitability of the companies.Results indicated that board independence, foreign ownership and the presence ofa sustainability committee are positively and significantly correlated with the level of CSRD. Conversely, it is found that managerial ownership has negative significant impacts on the CSRD. The results also displayed no significant relationship between the board size and CSRD.Our study provides several suggestions to promote the CSR information disclosure of listed companiesin countries which share similar corporate ownership and board characteristics. The regulators and policy makers should increase the number of independent board members, maintain the existence of the CSR committee, increase the foreign ownership ratio for transparency of information provided. [ABSTRACT FROM AUTHOR]

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Working from home (homeworking) is currently a much discussed topic and an area of working life that is already becoming a standard issue for employees. Homeworking (HW) provides employees with a very important degree of flexibility and freedom in their work organization and thus represents an important management tool for an effective work-life balance. The ability to work from home has proved essential in the face of the two-year Covid-19 pandemic, which has confronted the whole world and especially business managers. A whole range of work (especially administrative work) moved to employees' homes very quickly. Homeworking has also become very widespread due to better IT support and online communication capabilities in most businesses and is poised to become even more prevalent in the future. The aim of this paper is to evaluate the aspects that influence the adoption of HW in the Czech Republic and to describe the different perceptions of HW depending on the size of the enterprise. The research was conducted towards the end of 2020 during the ongoing Covid-19 pandemic. The authors managed to collect data from 216 enterprises through a questionnaire survey. Managers as the Covid-19 crisis, the nature of HW-enabling work and the possibility of working most frequently cited the main reasons for HW adoption during light sickness. Important aspects influencing the adoption of HW from managers' perspectives include the possibility of working in light sickness, the required availability of employees, as well as employee satisfaction and flexibility. [ABSTRACT FROM AUTHOR]

The security architecture of modern networks undergoes periodic changes, given (i) the diversity of security solutions, (ii) the emergence of new attack vectors, and (iii) corporate needs in terms of access control (ZTNA: Zero Trust Network Access). The complexity of setting up a secure infrastructure lies in the design of the network architecture, on the one hand, and the choice of configurations appropriate to the company's security policy, on the other. Indeed, misconfiguration is considered a vulnerability, which makes the task of setting up a secure network somewhat critical, given the technical skills it requires. In this paper, we will address this problem by proposing a modern security architecture applied to all sizes of enterprises: medium-sized, large, and sometimes even small companies. Therefore, we will describe the equipment required and their roles in the security layer, the security technologies adopted, and best practices for optimal deployment. To evaluate our proposal, we generated malicious traffic using the firewall inspection tester based on the "fit.py" script to study the architecture's resilience and behavior in the face of multiple attacks. [ABSTRACT FROM AUTHOR]

Modern networks no longer only require a good level of quality of service. Indeed, thanks to the powerful infrastructures of operators and the variety of bandwidth available to businesses, Software-Defined Wide Area Network (SD-WAN) is now a reality. For this reason, security is currently a major challenge for businesses of all sizes, because all corporate data is exchanged via this public infrastructure. The problem of choosing the right security attributes for a given company for a specific flow always remains a challenge for the research community. Companies are currently opting for multi-site architectures for several reasons, including established business-to-business, business-to-consumer, or business-to-government partnerships. Our article involves measuring the impact of the security layer on the performance of multi-site infrastructures by varying a combination of 1) the number of sites, 2) the encryption algorithms, 3) the hashing algorithms, 4) the key extraction algorithms, and 5) the nature of the traffic (real-time, elastic, network). The results obtained will enable a company to choose the attributes that offer the best indicators of quality of service, taking these different variables into account. For the experimental study to be valid, we took measurements on a connected campus of several sites using solutions from different manufacturers, namely Cisco and Fortinet. [ABSTRACT FROM AUTHOR]

This study aims to measure the effect of leverage, current ratio, Operating expenses Operating income (OEOI), firm size, and sales growth on financial distress in Transportation Equipment Industry listed on the Indonesian stock exchange for the period 2018 to 2020. The uniqueness of this research is that it is a case study in a mature Transportation Equipment Industry company so that it examines in depth, detail, intensively, and thoroughly on variables, especially those related to financial distress. The analytical method used in this study is multiple regression analysis using the SPSS version 23. The results of this study provide an explanation of Leverage and Sales Growth partially having a negative effect, Current Assets, Operating expenses Operating income, and Firm Size. and a partial positive effect on financial distress. dependent financial distress can be explained by the independent variables (leverage, current ratio, OEOI, Firm size, and Sales growth) of 50.5 percent while 49.5 percent is influenced by other variables from this study. [ABSTRACT FROM AUTHOR]

Learning is the key for people to become different, have an identity and expand their creativity and dedication. That is also the key for a business to continuously grow in capacity, contributing to the overall development of the organization. The goal of this article is to explore the impact of organizational learning and organizational agility on innovation performance. Create cutting-edge solutions and improve corporate innovation performance by enhancing organizational learning and organizational agility across the business. In particular, businesses need to transform strongly to promptly adapt to market changes. The article uses quantitative research methods with the sample size of 295 enterprises in Vietnam. The results show that organizational learning and the general aspect of organizational agility measured in the study: sensing agility and responding agility have a positive impact on innovation performance. Thereby, suggestions to improve organizational agility and innovation performance basing on enhancing the positive impact of organizational learning are given. [ABSTRACT FROM AUTHOR]

The successful implementation of Business Process Management (BPM) requires a holistic perspective. Previous studies have found that the adoption of BPM Methods (BPMM) indirectly contributes to Process Performance (PP) by building a culture that supports BPM. This study examines the mediating role of BPM Culture (BPMC) and the moderating role organization size on the Performance of BPMM and Processes in Situbondo Regency and Surabaya City. Surveys were designed and distributed to employees in each agency. The results are analyzed using PLS-SEM. The results reveal that organizational size also influences the BPMC relationship between BPMM and PP. [ABSTRACT FROM AUTHOR]

reating favorable conditions in the business sphere is one of the main priorities of the European Union, while each member country implements the objectives of the EU strategy in its national strategic documents. The goal of this paper is modeling respectively quantifying the effect of the death of business entities in Slovakia in 2019 and 2020 from selected factors using logistic regression. We decided to find out which of the selected factors (legal form of the enterprise; size group according to the average registered number of employees; region; economic activity performed by the enterprise) most influenced the death of enterprises in the period before and during the pandemic, which will allow us to determine the most and the least threatened categories of enterprises. The analysis was based on the business demography database, while the processing itself was carried out using the statistical tool SAS Enterprise Guide 7.1. The results of the analysis during the COVID-19 pandemic showed a significant impact of the factor legal form of the enterprise - mainly in the group of enterprises owned by natural persons, then a statistically significant impact of the factor size group of enterprise with an average registered number of employees 0-1 and finally a significant impact of the factor economic activity of the enterprise, mainly in the field of services. The smallest but statistically significant effect was manifested in the region factor, while the region in the east of Slovakia can be considered the most threatened from the point of view of the demise of enterprises. An interesting fact is that the influence of individual categories of factors on the closure of a enterprises in the case of micro-enterprises with one employee is very similar to the situation throughout Slovakia. [ABSTRACT FROM AUTHOR]

The objective of this paper is to assess the readiness of Italian farms to actively engage in the journey of "Agriculture 4.0" (Agri 4.0). Specifically, the focus lies on analyzing the levels of knowledge and adoption of specific Agri 4.0 enabling solutions, while also considering the underlying business needs and the primary benefits of the paradigm. A descriptive survey was conducted involving 543 respondents associated with agricultural companies of varying sizes. The collected data was analyzed to address four specific research questions. The survey findings indicate that Italian farms are at different stages in their progression towards the Agri 4.0 paradigm, primarily influenced by their revenue and land size. Furthermore, notable similarities exist in both the benefits associated with adopting the Agri 4.0 paradigm and business needs that bring farmers in adopting such technologies. In terms of future research, conducting a similar study in other countries would be beneficial for comparative and benchmark analyses. Despite scholarly discussions regarding technology adoption and the benefits of the Agri 4.0 paradigm are present to the authors' knowledge few empirical surveys have been conducted thus far to evaluate the level of digital solution adoption in agriculture within a specific country. Specifically, this preliminary study follows research conducted two years ago, paving the way for a longitudinal comparison of the two datasets. [ABSTRACT FROM AUTHOR]

Copyright of Nova Economia is the property of Nova Economia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Facultad de Ciencias Economicas: Investigacion y Reflexion is the property of Revista Facultad de Ciencias Economicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this study is to analyze small- and medium-scale enterprises' social media-enabled crowdsourcing capability for new product development. This research employs a quantitative methodology. The survey design was to collect data for analysis, and an online questionnaire was utilized to assess the proposed framework. In this research, we analyze empirical data from SME business owners and managers. Tests of the quantitative model suggest that social media-enabled crowdsourcing capabilities are empirically related to new product development. The findings that highlight the importance of firm size and type of business as moderating variables strengthen the correlation between crowdsourcing capability and new product development. This research contributes to the enrichment of empirical research that uses a lens based on theoretical resources. [ABSTRACT FROM AUTHOR]

In the modern business world, where hybrid business processes are widespread, effective resource and operations management defines the success of companies. One of the most critical areas is logistics, which is a critical component for many organizations, regardless of size or industry. The management of logistics processes is becoming more complex every year, as the demands on the industry are becoming more complicated and today consists not only of efficiency issues but also of environmental friendliness, and globalization. In this situation, RPA technology is one of the main solutions, enabling companies to achieve new levels of efficiency, accuracy, and speed in managing warehouse processes. In this article, we will consider modern approaches to managing hybrid business processes using the example of warehouses and explore how RPA technology has become the main optimization tool. The paper observes specific examples of the use of RPA in the context of warehouse management, identifies the benefits and risks associated with automation, and defines the development prospects and future of this innovative technology in logistics. [ABSTRACT FROM AUTHOR]

The partnership between universities and businesses, the transfer of research products created in higher education institutions and used in entrepreneurial practice are a source of innovation in a turbulent and highly unpredictable environment. This cooperation provides indisputable benefits not only for scientific and business organisations, but also for the economy and society as a whole. This, as expected, causes significant interest among researchers, as well as national and international institutions. Despite the scientific activity and the emphasized interest, there is a need for additional knowledge regarding the scope and extent of the use of research products created by academia, analysed and evaluated through the prism of entrepreneurs. The aim of this paper is to identify whether enterprises' size and sector affiliation influence the use of university research products in entrepreneurial practice, investigating the companies' perspective. Therefore 904 companies, operating in Bulgaria, were surveyed through a structured questionnaire. The methods for analysing the empirical data combine exploratory data analysis and confirmatory data analysis, in which the tools of diagrammatic images and contingency tables were used. The results show that as the size of enterprises increases, the use of research products does too, while at the same time, entrepreneurs' assessment of the need to establish partnerships with universities has a non-linear relation to the size of the enterprise. In addition, smaller businesses were found to be targeting university research products presented in publicly available forms while bigger ones are looking for interactive ways of knowledge transfer. Along with the size of the enterprises, it was found that their economic sector affiliation affects the intensity of cooperation with the academia highlighting as leading the sectors related to knowledgebased services, contrary to the prevailing perception that manufacturing and ITC sectors occupy leading positions. [ABSTRACT FROM AUTHOR]

The People's Bank of China (PBOC) drafted the G20 High-Level Principles for Digital Financial Inclusion in 2016. Employing these principles in a quasi-natural experiment, we use the difference-in-difference (DID) method to estimate changes in enterprises' trade credit financing (TCF). The findings are as follows: First, digital financial inclusion (DFI) significantly increases enterprises' TCF in China's central and western regions, and the policy effect is transmitted through bank credit and the level of digital finance development. Second, DFI's effects on enterprises are heterogeneous with different ownership structures and sizes and in different industries; the promotive effect on TCF is stronger for non-state-owned enterprises (non-SOEs) and nonmanufacturing enterprises, while the policy prohibits the TCF of small and medium enterprises. Third, provincial factors have positive moderating effects on DFI. [ABSTRACT FROM AUTHOR]

Since 2020, the U.S. Securities and Exchange Commission has required a U.S.-listed company to describe its human capital (HC) management in Form 10-K to the extent such information is material to understanding its business. Instead of mandating the form or content of the disclosure or defining what HC is, the SEC relies on the registrants to use the principles-based approach in determining the details to be provided. The current research examined the HC disclosures of the 100 largest and 100 smallest S&P 500 companies to study the nature and level of the disclosures in their Form 10-Ks. The results showed that different companies disclosed different HC attributes under a variety of themes. There was a lack of quantitative details in most companies' disclosures, and there was a significant disparity in the amount of information provided and the level of emphasis placed on the different HC attributes and themes by different companies. Company size was positively associated with some themes of HC disclosure but negatively associated with a few other themes. [ABSTRACT FROM AUTHOR]

An essential characteristic of firm size distribution patterns in developing countries including India, is a bimodal distribution with a "missing middle", which is widely accepted in development economics. We analyse data from the Annual Survey of Industries (ASI), National Sample Survey (NSS) and Economic Census to assess the firm size structure of the whole non-farm sector. The contribution of the paper is that for the first time a comprehensive database is constructed to enable analysis of the size structure of India's non-farm enterprises. The second contribution is that we find a deep distortion in India, with even a "small"-scale sector being very small, relatively. We examine briefly the policy-related causes that make India an outlier even among Asian economies in respect of size structure of enterprises. Finally, we argue that the historically policy-induced informality of enterprises is being entrenched by the current hiatus in state policy in even recognising the true nature of the problem of micro, small & medium enterprises (MSMEs), which holds back both their growth and employment. [ABSTRACT FROM AUTHOR]

The world economy, and SMEs in particular, have been hit hard by the COVID-19 epidemic. SME finance issues are becoming a significant focus of policymakers and academics. This research uses private companies as a sample to analyze how COVID-19 affected SME finance. We examine critical factors such as business size, leverage, profitability, liquidity, and the influence of COVID-19. Our research shows that the pandemic has had a significant, detrimental impact on funding for small and medium-sized businesses. Small and medium-sized enterprises (SMEs) have expanded their borrowing amid falling profits and cash flow. More specifically, smaller SMEs have been hit harder than their bigger counterparts. Implications for policymakers and the owners of SMEs are substantial. Governments should help small and medium-sized enterprises by providing incentives like tax credits and loan guarantees. Owners of small and medium-sized enterprises (SMEs) should prioritize sound financial management and stability. This research sheds light on SMEs' funding difficulties in the wake of COVID-19 and highlights the need to aid such businesses as rebuild. [ABSTRACT FROM AUTHOR]

SMEs require a competitive advantage to compete in the industrial revolution 4.0 era, where the industry has touched the virtual world, resulting in human, machine, and data connectivity, all of which are vying to survive and be the best. Because company size is no longer a guarantee of success in the fourth generation industrial era, small and mediumsized businesses must be able to anticipate all types of changes in the business environment and market needs in order to turn threats into business opportunities. The aim of this study is to analyze and evaluate the role of social media, innovation, and market orientation in increasing competitive advantage in small and medium-sized businesses in Indonesia. Population of this research is 19.5 million SMEs in Indonesia. The population of SMEs in Indonesia is 19.5 million SMEs, then sample data collection using slovin is obtained as many as 400 samples. Questionnaires were distributed, then the ones that were fully filled out and which could be processed were only 294 of the data. Smart software pls was used to analyze the data. The findings indicate that social media, innovation, and market orientation might help SMEs gain a competitive advantage. This study has practical consequences in that SME actors should always use social media for promotion, continue to innovate products, and be consumer-oriented in order to preserve and sustain competitive advantage for company sustainability. [ABSTRACT FROM AUTHOR]

In emerging countries like Oman, the memberships of board of directors for most companies are dominated by males. The number of females sit as board of directors are relatively low since there was no clear regulation to recruit them as board members or even serve at supervisory levels. Hence, this study aims to empirically investigate the effect of females' board of directors on firm performance in Oman, a member of the Gulf Cooperation Council (GCC) countries. The Return on Asset (ROA) and Tobin's Q are used as proxies to measure firm's performance for 63 nonfinancial firms registered on the Muscat Security Market (MSM) for the periods between 2016 and 2019. This study applied canonical analysis techniques in order to assess and answer the research hypotheses. The findings indicates that the hypotheses are rejected because ROA and Tobin's Q are unrelated to the proportion of females as the board of directors, regardless of whether the firm size or firm age are being controlled. Thus, the results implied that more opportunities, empowerment and skills should be exposed or given to females to sit on the board and hence the number will increase accordingly. Future studies could also look at financial organizations as well in order to evaluate how female board representation affects financial success of the firms. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to extend the discussion on firm profitability to include handloom enterprises in India. Design/methodology/approach: This study uses a random sample of 427 handloom microentrepreneurs from the Indian state of Assam. The seemingly unrelated regression model is used to determine the profitability drivers in India's handloom enterprises. Findings: The empirical results revealed that human, financial and social capital, along with their control variables such as information and communication technology, firm size and sales distribution, are the main drivers of profitability of Indian handloom enterprises. Originality/value: To the best of the authors' knowledge, this study is the first to offer an in-depth insight into what makes profitability in the handloom enterprises in India, the world's second-largest reservoir of the handloom industry. [ABSTRACT FROM AUTHOR]

In the global world where competition is increasing constantly, efficient use of resources is becoming more important for the textile industry. In this study, the efficiency scores and inefficiency effects of the textile industry in selected Eastern European countries were investigated using stochastic frontier analysis. The results indicate that age has a negative impact on inefficiency in the Czech Republic and Hungary. The current ratio decreases the inefficiency in Slovakia, Poland and Hungary, while time decreases that in Slovakia, the Czech Republic and Hungary. [ABSTRACT FROM AUTHOR]

The remote work model had been functioning before the outbreak of the COVID-19 pandemic in the economic space regardless of the size of enterprises, however, its largest intensity was observed in large enterprises. Yet, its application scale was incomparably lower than the condition that was necessitated by the introduction of epidemiological isolation. The need for many employees to immediately switch to this model of working increased the likelihood of potential problems related to a proper level of digital competencies in utilising remote work tools. The aim of the article is to identify changes that have taken place in large enterprises as part of the use of tools for remote work at the time of COVID-19 pandemic. The authors refer to digital competencies of the executive staff in the scope of remote work and their experiences with the functioning of tools for this type of work. These issues have been analysed for the time before the pandemic and for the period of its duration. The authors have presented the results of the research conducted in Poland in 2022. They demonstrate that a vast majority of the executive staff in large enterprises worked remotely during the pandemic. A progress in the scope of digital competencies among the survey respondents has been recorded, which was driven by the necessity to move work into the remote space, and organising proper training in the enterprises. A significant group of the respondents indicates willingness to work in a hybrid mode when the pandemic finishes. [ABSTRACT FROM AUTHOR]

The changing environment brings new challenges to businesses, while the development of ICT and digital innovations offer new opportunities for growth. The purpose of the article is to determine whether high uncertainty conditions in the environment make it difficult for companies to undertake innovative actions and whether companies change their innovation strategies. The situation of high environmental uncertainty during the COVID-19 pandemic (2020-2021) was adopted. The conducted research confirmed changes in digital innovation strategies in the majority of cases studied. The research showed that the tendency of companies to change their innovation strategy depends on the size of the company and the type of activity, but not on the years of operation and market scope. It was found that the innovation strategies of most companies were based on the use of modern information technologies. In this case, there is a correlation with the size of the company and market reach. The influence of variables such as the length of the company's presence on the market and the type of business activity was not confirmed. The most commonly implemented digital innovations were related to internet technologies. [ABSTRACT FROM AUTHOR]

Over the past several decades, the global economy has undergone a significant transformation, primarily driven by advancements in automation and robotics. This paper aims to examine recent progress in manufacturing automation and shed light on potential challenges that contribute to the observed disparities in automation adoption. Despite the limitations imposed by a lack of comprehensive statistical data, this analysis has yielded several significant insights. These include insufficient investment in automation, variations in enterprise size structure, and ongoing disparities in labor costs and productivity. Of these factors, the latter appears to be the primary obstacle to rapid industrial automation, as it encourages the reshoring of manufacturing operations to home countries and offshoring to medium- and low-income economies. [ABSTRACT FROM AUTHOR]

Cloud computing is a solution of information systems that are more commonly used in the functioning and management of enterprises. The use of solutions offered as part of cloud computing facilitates and accelerates the implementation of business processes in the enterprise and affects how the main assumptions of the sustainable development concept are implemented. While initially, the enterprise's primary goal in cloud computing was its positive impact in terms of technology and economic aspects, nowadays, cloud computing solutions are more often considered in the context of sustainable development. The ecologic and social benefits of using cloud computing are often indicated. The scale and assessment of these benefits may differ depending on the size of the enterprise. Thus, this article's primary purpose is to identify significant differences in the assessment of the benefits achieved in terms of sustainable development related to the use of cloud computing in different sized enterprise. [ABSTRACT FROM AUTHOR]

The problem of inland freight planning from the perspective of a medium size transport company operating in the EU market is studied. The authors embark on a path to put Information Technologies to work in order to reduce manual overhead and facilitate decision-making within this domain by algorithmically approximating the potential profitability of freight offers based on multiple criteria and shortlisting the most promising offers. Following the Design Science Research approach, the Proof of Concept of IT-enabled decision support solution for logistics companies is delivered and validated. Several strategies for choosing an offer among many for a truck with a given spatio-temporal location are investigated and compared. [ABSTRACT FROM AUTHOR]

Gender and racial differences exist in many sectors of employment. Although diversity in gender and ethnic representation is low at the managerial level, the proportion of women in senior executive positions is significantly lower with 6% of all CEOs in 2019 being women. Additionally, 5% of Fortune 500 CEOs are Hispanic, Black, or Asian. There is limited research on the effect a firm's sector, size, and performance have on female and minority representation. This paper analyzes the decisionmakers of Fortune 500 firms to determine what relationship exists between diversity and firm characteristics. We find evidence that the proportion of female decisionmakers can be partially explained by firm characteristics. We find evidence that the percentage of female decisionmakers increases with the size of the firm. We do not find similar results when measuring diversity as the percentage of minority decisionmakers or the probability that the firm has non-white female decisionmakers. Further, we find strong evidence that the diversity of firms in the energy sector is statistically significantly below average. [ABSTRACT FROM AUTHOR]

In this study, we clarified the effect of training by enterprise size for the training service (TOSA Marugoto Business Academy Project [Tosa MBA]) provided by Kochi Prefecture in Japan by applying structural equation modeling to online survey data. In large enterprises, expert knowledge that can be used at work had a positive effect on job satisfaction rather than career status such as annual income and job title. This may have been the case as while promotion involves higher wages and greater privileges, in large enterprises, the extent of responsibility and working hours increase even more. Conversely, in small and medium-sized enterprises (SMEs), career status has a more positive effect on job satisfaction than does expert knowledge. For SMEs with a simple organizational structure, job position has a greater influence on work attitudes. The results present meaningful suggestions to enhance the design of local government training services. [ABSTRACT FROM AUTHOR]

The purpose of this study was to gain knowledge based on the facts and data obtained validly and reliably regarding whether there is an influence of financial factors, including profitability (X1), company size (X2), leverage (X3) and non-financial factors, including the audit committee (X4), family ownership (X5) and independent commissioner (X6) on tax aggressiveness (Y) in Agricultural, Mining and Manufacturing Sector Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2019. The research sample is 173 companies. The research method used is quantitative research with a correlational approach. Data collection uses documentation techniques through the Indonesia Stock Exchange (IDX) website www.idx.co.id, data triangulation and literature study. Based on the results of this study indicate that Financial Factors, including (1) Profitability proxied by ROA has a negative and significant effect on tax aggressiveness proxied by ETR, (2) Company size proxied by SIZE has no effect on tax aggressiveness, ( 3) Leverage as proxied by DER has no effect on tax aggressiveness. Meanwhile, non-financial factors such as (4) the Audit Committee, (5) family ownership and (6) independent commissioners all have no influence on tax aggressiveness. [ABSTRACT FROM AUTHOR]

This study investigates the atypical knowledge, skills, and abilities (KSAs) used by accounting practices during the 2020 U.S. income tax season amidst the COVID-19 pandemic shutdown. We hypothesize that many accountants found themselves serving in atypical roles and that most accounting firms underestimated the pandemic's impact, leaving them unprepared to meet the challenge, and that some firm characteristics influence their state of preparedness. We emailed surveys to small, medium, and large accounting firms to investigate these hypotheses. We found that accounting firms used atypical KSAs significantly more often in 2020 than in previous years and that firms found these KSAs critical to their operations. Roughly 80% reported underestimating the impact of COVID-19. While firm size did not play a role in the usage of the KSAs we identified, there were differences in what firms rated highly important and easy to attain. We feel that these KSAs should be considered for ongoing professional development and in accounting curricula to support the sustainability of accounting practices in the face of future disruptions. [ABSTRACT FROM AUTHOR]

The popular mindset and widespread narrative, at least until not so long ago, was that in outer space affairs the fiefdom belongs, politically and economically, to governments and big businesses. An array of alliances between few states and their privileged partners from the corporate world constituted the highly exclusivist space ecosystem. Little room was supposed to be available to non-full-fledged spacefaring nations and enterprises originated from them, a configuration furthermore jammed by the fact that international agreements – i.e., the "Outer Space Treaty" (1967) an the "Moon Treaty" (1979) – seem to be rather dismissive of extensive exploitation of celestial bodies, adding to the already prohibitive costs of such endeavours if legitimized. Devoted mainly to scientific exploration paired with exploitation only of planetary proximities – viz., the large satellite population orbiting the Earth, with their support and serviced industries, all estimated at half a trillion dollars –, the space economy, in its high-tech dimension, steadily democratized itself, becoming more competitive, and collaborative too, opening up to small and medium enterprises (SMEs), many coming from emerging spacefaring nations. The literature covering SMEs contribution to the development of the space economy is on track of consolidation, as the process itself is unfolding, with data covering only the most powerful space players (e.g., US, EU). Valuable insights are added starting from the common wisdom that institutions (channelling economic information and incentives) are the main drivers in space development, rather than business size, even more in a competitive- collaborative global economy. A case study is dedicated to the Romanian experience (that of a relatively new and little player in European/global space affairs). A conclusion is that in an economy of unbounded creativity and borderless capital, visionary enterprises, big or small, fit even into the space industry value chains, if a pro-market, pro-business climate is secured. [ABSTRACT FROM AUTHOR]

Purpose. The aim of this study is to define and compare important attributes in business ethics according to company size and the gender and education of entrepreneurs in the SME sector in the four Visegrad countries (hereinafter V4). Design/methodology/approach. Empirical research which was aimed at uncovering the attitudes of small and medium-sized companies was carried out in June 2022 in the V4 countries (Czech Republic, Slovakia, Poland and Hungary) through the renowned external company MNFORCE. In the Czech Republic, the total number of respondents was 347. In the Slovak Republic, the total number of respondents was 322. In Poland, the total number of respondents was 381. In Hungary, the total number of respondents was 348. Statistical hypotheses were verified through descriptive statistics, the chi-squared test and Z-score at the α = 5% level of significance. Findings. The level of business ethics in the V4 countries is high. According to our findings, SMEs consider business ethics important; they consider the ethical consequences of their decisions when managing the company and enforce the rules of business ethics. We found partial differences in the overall structure of the responses of SMEs in terms of company size, the gender of the respondents and their education. The research showed statistically significant differences in SMEs’ positive attitudes toward business ethics in the Czech Republic, Poland and Hungary. No differences in the positive attitudes of SMEs were found in Slovakia. The Czech Republic most often showed differences in the overall structure of answers and the structure of positive answers. Originality. The originality and strength of this research lie in the fact that we rely on the results of our own empirical study and do not use secondary data or opinions in a mediated form. In this study, we examine the selected attitudes of owners/managers of SMEs towards business ethics. This approach allows us to gain appropriate insights directly from the responsible people who carry out their business activities in the day-to-day business environment. The results of this research can be used by policymakers for the improvement of the business environment in the SME segment. [ABSTRACT FROM AUTHOR]

Rooted in the perspective of role theory, the use of human resource indicators to improve performance is a hugely important area in the HRM field, but most of our understanding on this comes from prior research on large firms. Importantly, our study looks at under-researched area of HR indicators to examine the size of company and ownership structure on HR indicators and decision making comprehensively on small, medium-sized and large firms specifically in the context of Central European region such as Czech Republic. To address recent calls in the literature for an investigation of this nature, this research examined the role of size of company, ownership structure on HR indicators for organizational performance at micro level (employee perspective). Data were collected by using survey-based questionnaire from 896 managers working in the Czech companies at various sector level. Chi-square test and Z-score of P-value were used. The results demonstrate that size of company and ownership structure are the key drivers of HR indicators at the workplace. More importantly, our research also suggests that ownership structure positively influences decision making by using HR indicators. To date, there is fairly limited has been done on HR indicators with respect to size of company and ownership structure in the Central European region specially in Czech Companies. Importantly, this research contributes to the nascent literature that positions HR indicators as an effect mechanism at the organizational setting at different sectoral level. Our research also suggest measures of HR indicators and present implications for both research and managerial practice. [ABSTRACT FROM AUTHOR]

The main objective of the study was to examine the determinants of the capital structure of Kosovo companies reporting to the Kosovo Council for Financial Reporting (KCFR). The data is collected from the financial statements of 50 non-listed companies and covers the time period of 2013-2018. The data is pannel and three different models: fixed, random effects, and pooled OLS, were estimated in order to test for the best-fitted model of the determinants of the capital structure of Kosovo companies. The size of the company, liquidity, profitability, assets structure, growth, effective tax rate, financial flexibility, and risk were used as explanatory variables for the capital structure of a company measured by the total debt rate. Several theories of capital structure have been developed to explain company-based capital structure. This study is based on the selection of trade-off and pecking order theory. The results of the study suggest that variables such as the size of a company, assets structure, growth, and financial flexibility influence the measurement of the capital structure of a company in Kosovo, and they are supported by the trade-off and pecking order theory. From the results, we can conclude the negative relationship between the size of a company, liquidity, profitability, assets structure, financial flexibility, risk, and capital structure, affects the management of the company when making borrowing choices. The findings of the study demonstrated the importance of capital structure compounds for the decision on the financial sources of a company in Kosovo. [ABSTRACT FROM AUTHOR]

Recent technological advances have created perfect conditions for the appearance of artificial intelligence (AI) and its application to real world problems for both the public and industry. The newest iteration of European manufacturing survey has enabled us to gather data on the usage of AI in manufacturing companies. Results are based on a subsample of 141 manufacturing companies located in Slovenia and are presented with the use of descriptive statistics. Results show that the use of AI depends on company size and the role of the company in the supply chain. Common barriers to the implementation of AI are also provided. [ABSTRACT FROM AUTHOR]

The main objective of this paper is to study how firm-specific factors affect the financial performance of tourism-related young small and micro-sized firms located in Algarve, Portugal, that started their activity during the last years of the debt crisis in Europe. The sample included 106 Portuguese small and micro-sized firms in the hospitality sector, established between 2012-2014, which remain active in 2019, and financial data from 2015 to 2018 was analyzed. Descriptive statistics, group statistics, correlations, and regression model analyses were applied. The dependent variable representing profitability was the return on assets ratio (ROA). The independent variables were short-term, long-term, and total debts, slack resources, sales growth, tangibility, and size of the firm. A negative relationship between performance and long-term and short-term debts was found, confirming the theory that the most profitable firms tend to borrow less as they do not need external capital. Also, a negative relationship between ROA and tangibility was found, which means that as the level of tangible assets lessens, more intangible assets there are. These results give some hints to help tourism-related small and micro-sized firms located in Algarve to take innovation, flexibility, and digitalization strategies, particularly important during a pandemic crisis. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper investigates the incidence and determinants of subcontracting (SC) in unincorporated non-agricultural enterprises, the nature of the relationship and the net accumulation fund of firms undergoing subcontract. The incidences of subcontracting in India among small manufacturing firms have remained stagnant over time. However, there have been some changes within the categories. States with relatively poor infrastructure and industries that involve relatively low skill and technology have higher incidences of subcontracting. The profit share of SC firms is higher than those who do not subcontract, owing to low assets, location and ownership of firms. The higher profit share of the SC firms is because it consists of more OAEs. A considerable portion of the profit of OAEs comprises the wage of working proprietors and unpaid family workers. The net accumulation fund (NAF) of these firms is very low. Low NAF of SC firms is a major obstacle to firm size and output growth and is an important cause behind stagnant and contracting firms' decisions to subcontract. The study also finds that the subcontracting relationship and aftermath of own account firms (without hired workers) and establishments (with at least one hired worker) are different. The institutional intervention in terms of credit and provisions of subcontracting exchanges may lead the unorganized firms to grow and develop stable contracts for the benefit of firms and the economy. [ABSTRACT FROM AUTHOR]

"Nitaqat," the labor market nationalization policy of Saudi Arabia, aims to increase the employment of Saudi nationals by restricting the entry of foreign workers in the country. Data from a sample survey of Indian professionals working in Riyadh, Kingdom of Saudi Arabia was analyzed using Multivariate Analysis of Variance (MANOVA) Wilks' lambda and Tukey Honestly Significant Difference tests. The findings from the exploratory study suggest that the Indian professionals who were laid off due to the policy are statistically significant between the sectors but not between the "Nitaqat" zones and the size of enterprises. The policy impact on new recruitments of Indian professionals is statistically significant between Nitaqat zones but not between sectors and the size of enterprises. The findings indicate that the opportunities for Indian high-skilled migration to Saudi Arabia are constrained in the construction sector and in yellow zone companies, while employment prospects remain in the banking and finance, education and IT and telecom sectors and in blue zone firms. [ABSTRACT FROM AUTHOR]

This study aims to empirically examine the effect of auditors' independence, audit tenureship, firm characteristics on audit quality in Nigeria. The population of the study comprises a sample of ten (10) listed pharmaceutical companies listed on the Nigerian Exchange Group (NGX). The time period for the study covers audited financial statements of the companies from 2013-2019. The study focused on two explanatory variables: auditors' independence and audit tenure, and two control variables: firm size and firm age. While the dependent variable audit quality was proxied by big four firms and non-big four firms. The secondary source of data was adopted in this study. The data collected were analyzed using the panel regression techniques. The results suggest that all of the explanatory and control variables have a positive and significant effect on audit quality. The study recommends that auditors' independence is directly proportional to audit quality, thus audit firms should be independent in order to enhance audit quality. Auditor-client engagement should not exceed 3years in order to avoid familiarity threat. In addition, firms are advised to engage the services of one of the big audit firms since it results to improved audit quality. Younger firms should understudy older firms to learn from the experiences that they have acquired over the years that impact positively on audit quality. [ABSTRACT FROM AUTHOR]

In this paper we study the structural robustness of the Italian business system, using the Covid-19 pandemic as an exogenous event to test it. To this aim, we use the ROC (Receiver Operating Characteristics) methodology, quite new for economics, to classify Italian firms according to their economic solidity, obtaining a taxonomy based on a wide set of characteristics. Our results show that the number of "Solid" firms is less than one-fifth of all Italian enterprises but they represent the lion's share in terms of employment and value added. "Fragile" and "At Risk" firms, albeit much less relevant for the creation of value added, account for over one-third of total employment, so they may be a worrisome issue for policymakers. Solidity conditions have clearly both a size and sector-related dimension: At Risk and Fragile conditions prevail among firms of smaller economic size (a broad definition of firm size) and among those operating in Construction and Other services. Finally, we find that factors such as firms' performance, and internal and external organization, although significant, play a less relevant role than economic size and digitalization/innovation in determining Italian firms' resilience to exogenous shocks such as the Covid-19 one. [ABSTRACT FROM AUTHOR]

In most advanced economies productivity growth has been hampered by barriers that allow zombie firms to survive. We examine the effectiveness of institutional reforms in Portugal that were aimed to improve efficiency in insolvency framework. Estimates show that reallocation barriers declined. The reforms appear to have larger and more effective results in zombie recovery than in exit. Firm size plays a major role in tackling zombie-entrenchment. The decline in barriers has also implied a lower distortion in the economy-wide selection process. The new setting seems to be more desirable than forcing zombie exit at all costs. [Display omitted] [ABSTRACT FROM AUTHOR]