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As a vital part of a country's economy, small and medium-sized enterprises (SMEs) continue to face numerous obstacles, preventing them from expanding their operations. Lack of knowledge is one of the major challenges faced by small and medium-sized businesses. This is because one of the requirements for expanding the size of SME businesses is knowledge. Increasing knowledge is therefore the most important factor for SMEs. A Knowledge Management System (KMS) is a system that manages knowledge so that it can be optimally used to improve the performance of an organization. The purpose of this study is to create a KMS model for the SME community through the adoption of an intelligent system to optimize knowledge management in KMS. The research method employs qualitative methods through a review of prior research literature. The results of this study are the intelligent system adoption model in KMS for the SME community. [ABSTRACT FROM AUTHOR]

Green Information Technology (IT) is increasingly making headlines in Malaysia which is an important topic which cannot be neglected. This study was developed to examine the determinants of implementation of Green IT amongst Malaysian Public Listed Companies. After thoroughly studying and researching previous works and literatures, the determinants of Green IT Implementation were taken to be Cost, Firm Size and Government Support together with the role of Top Management Green Knowledge as the moderator of this study. This study obtained data from a survey conducted to 143 public listed companies in Malaysia. Applying the Partial Least Squares Structural Equation Modelling, results inferred that cost has negative significant relationship and government support has positive relationship towards Green IT Implementation. Interestingly, Top Management Green Knowledge moderates the influence of costs on Green IT implementation. The findings from this study will benefit top management among Public Listed Companies in Malaysia and other emerging markets to better understand the roles of Top Management Green Knowledge, Costs and Government Support on Green IT Implementation. [ABSTRACT FROM AUTHOR]

A company's active operation depends on its engineering department. One of the departments in this area is maintenance, which is responsible for keeping the machinery functioning smoothly. Maintenance work includes both the upkeep of manufacturing machines and utility maintenance. Utility services are an essential feature of every industry's engineering department's maintenance sector. Substations, generators, pumps, ETP (Effluent Treatment Plant), water treatment plants, compressors, and other utility services equipment are often used. Chemical, RMG (Ready-Made Garment), pharmaceutical, and other industries have different utility services. These companies provide utilities to the entire industry as well as install, maintain, and repair machinery. For this study, data were acquired from the engineering departments of various Bangladeshi industries' utility services. We can wrap things up with a basic chunk. In terms of boilers, the chemical industry has employed larger capacity boilers than the clothing and pharmaceutical industries. The size of the industry and the rate of production are the most important factors. The bulk of compressors used in Bangladesh, according to surveys, are made in Germany and the United States. The great majority of generators used in Bangladesh are also built in the United States. According to estimates, the bulk of water treatment plant equipment used in Bangladesh is made in India or the United States. [ABSTRACT FROM AUTHOR]

This research analyzes and proves the influence of leverage, governance, and activities ratio on the corporate financial distress. This research uses 149 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This research uses purposive sampling and chooses 30 companies at last. The data analysis is conducted using descriptive statistical and logistic regression tests. The final results have found the leverage and size of the board of directors (aspects of corporate governance) have a significant influence on the financial distress. The activities are not able to moderate the effect of leverage and corporate governance on the financial distress. The conclusion of this research is that the financial distress can be avoided by reducing the financing that comes from debt. On the other hand, increasing the size of the company's board of directors can also reduce and prevent the company from the financial distress. The originality of this research is the presence of the activity variable in moderating the influence of the independent towards the dependent variable. [ABSTRACT FROM AUTHOR]

The purpose of this study is to find empirical evidence of examining the effect of the industry type, company size, profitability, and media publications on carbon emission disclosures. The research population was the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Purposive sampling was used as a sample selection technique and obtained 26 sample companies with 78 analysis units. The analysis technique used was multiple linear regression analysis using the IBM SPSS Statistic version 21 analysis tool. This study proves that industry type, company size, profitability, and media publications have significant positive effects on carbon emission disclosures. Based on the research results, it is concluded that the increasingly sensitive industrial type pushes companies to disclose more carbon emissions to gain legitimacy from stakeholders. Larger companies with higher profitability levels can expand the level of carbon emission disclosure by companies. Not only that, the use of media as a medium for publication in a more detailed and intense manner can expand the disclosure of carbon emissions by companies. [ABSTRACT FROM AUTHOR]

Following the changes from years to years, there are always new and upgraded technologies created and utilised in industries which then generates emerging risks to workers. To this recent, there are hardly studies conducted related to the management of emerging risks in SMEs in Malaysia. Therefore, this study aims to investigate the safety management applied for emerging risks in SMEs and to determine the significant differences between the size of enterprises and barriers in managing emerging risks. The study was conducted by distributing a self-administered questionnaire to 55 manufacturing SMEs in Malaysia. The data was then analysed by using SPSS software. From the survey, lack of OSH expert was considered as the main barrier with average percentage of 23.1% followed by complexity of legal obligations by 21.5%, lack of knowledge in OSH (20.5%), lack of financial resources (20%) and lack of training (18.7%). It shows that safety and health performance in SMEs are most influenced by the presence of OSH expertise. There is no significant differences between the size of enterprises and the barriers in managing emerging risks. This can be concluded that, both small and medium enterprises shared the same difficulties in managing emerging risks at their workplace. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to analyse the internal and external audit strategies implemented by SMEs in Extremadura, evaluating their effectiveness in terms of their impact on reducing fraud risks and improving operational efficiency. The following measures of effectiveness will be used: (1) the number of frauds detected, (2) the average incident resolution rate and (3) internal customer satisfaction. The study aims to identify the best audit practices in this type of companies, in order to promote more effective and efficient strategies that contribute to the improvement of business management and quality. It is expected that the results of this study will be useful for SMEs in Extremadura, auditors and policy makers, in order to improve audit practice and decision making in this type of companies. Methodology: To achieve this objective, the study was based on descriptive qualitative research. This approach was chosen to collect standardised data on audit strategies in a representative sample of SMEs in Extremadura. The target population was the set of SMEs existing in the region of Extremadura. To select a representative sample, stratified random sampling was used, considering the following stratification variables: province (Cáceres and Badajoz), company size (small and medium-sized), economic sector. The final sample consisted of 140 SMEs, randomly selected within each stratum. The data collection instrument was a structured questionnaire, specifically designed for the study. The questionnaire included questions on the following variables: general company information, auditing practices, and external certifications and assessments. Data collection took place between March and May 2020. The following channels were used to distribute the questionnaire: email, social media and phone calls. To facilitate companies' participation, the questionnaire was designed in an online format, using the Google Drive/Forms platform. This allowed companies to complete the questionnaire conveniently and securely from any device with internet access. In terms of data analysis, the data collected was analysed using descriptive and inferential statistical techniques. Descriptive techniques were used to describe the characteristics of the sample and the frequencies of the different variables. Inferential techniques were used to identify significant relationships between variables and to test specific hypotheses. Finally, the study was conducted in accordance with the ethical principles of scientific research. Informed consent was obtained from all participating companies prior to data collection and confidentiality of the information provided by the companies was guaranteed. Results: The results of the study reveal that most SMEs in Extremadura do not have quality systems in place. However, companies recognise the importance of audits as a key tool to improve their management. Despite this, the use of audits is limited due to their high cost and lack of awareness. The research also found that there is a higher participation of companies in Cáceres and in sectors such as construction and food in carrying out audits. Finally, the results suggest that SMEs in Extremadura need to implement better auditing practices to improve their management and competitiveness. It is recommended that government bodies, business chambers and auditing firms work together to promote the adoption of best practices in this area. Limitations: It should be noted that this study has several limitations which, moreover, represent future lines of research. The sample used is 140 SMEs, which may not be representative of all SMEs in Extremadura. Moreover, the low response rate, especially in Badajoz, could bias the results. On the other hand, the context of the pandemic might have influenced enterprises' responses, especially with regard to teleworking and business closures, which made it difficult to conduct face-to-face surveys. The use of online surveys, telephone calls and Google Drive forms may have limited the scope of the study, excluding businesses that do not have internet access or do not respond to telephone surveys. However, despite the limitations mentioned above, the results are interesting enough to justify and extend the research to current and comparative studies with other SMEs in other regions. Originality: The study on SMEs in Extremadura and their relationship with audits is distinguished by its regional focus, its analysis of business heterogeneity, its focus on internal audit, its assessment of management quality, its detailed analysis of audit practices, its identification of gaps and needs, and its potential contribution to decision making. [ABSTRACT FROM AUTHOR]

In this work, Newtonian single phase adiabatic flow through conventional carbon steel pipes was considered. Ready to use frictional pressure drop equations and flow rate tables were developed for fluids having varying viscosities. These tables and equations will help piping engineers to choose the right pipe size for a given application, estimate the pressure drop without having to perform detailed calculations and choose the right flow rate and/or velocity in a given piece of pipe. Commonly used pipe sizes in industries along with frequently encountered fluid kinematic viscosities were considered in this study. The established tables will guide engineers in the field while erecting piping system. [ABSTRACT FROM AUTHOR]

The purpose of this research is the analysis of production machines in terms of use operations and business scale. The tested device is an X lathe machine. The methodology used is descriptive analysis. The type of business used as a comparison is a motorcycle lathe workshop. The results show that the machines in operation require additional equipment to operate optimally and ergonomically. The size of a business that is suitable to use this machine is a business with an average turnover of twelve units per day or IDR 240,000/day in the five-year analysis. [ABSTRACT FROM AUTHOR]

This paper aims to study the behaviour of formality of 390 microenterprises (ME) and its impact, based on data from a survey that was conducted in the city of Casablanca. We explain, on one hand, the choice of the level of formality using an Ordered Probit model. On the other hand, we analyse the effect of registration and other factors on productivity, using the Stochastic Frontier Approach which considers the risk of self-selection. The results from the first model emphasize the effect of the entrepreneur's demographic and socio-economic characteristics as well as those related to the ME and its environment. The Stochastic Frontier Approach allowed us to verify the existence of a differentiated efficiency bared on the level of formality. It also appears that the education level of the owner, gender and age of the employees, the main reason for business creation and its size, impact productivity. [ABSTRACT FROM AUTHOR]

Sustainability issues have increased the need for stakeholders toward environmental information disclosure. Environmental information is pivotal for stakeholders to assess a firm's environmental performance. A firm's environmental performance significantly influences a firm's environmental properly. This study examines the influence of a firm's environmental performance on Firm environmental disclosure, moderated by the firm's characteristics. The study involved fifty listed firms on Indonesia Stock Exchange (IDX) and PROPER participants (Company Performance Rating Program in Environmental Management) from 2017 to 2020. The firm's characteristics in this study refer to size, profitability, and leverage. The estimated Generalized least square panel regression test indicated that firm environmental performance significantly explains the variance of environmental disclosure. The influence of firm environmental performance on firm environmental disclosure is significantly moderated by profitability and firm size. [ABSTRACT FROM AUTHOR]

Transfer pricing means the price that arises because of the existence of transfer goods, services, and other intangible assets between the companies that have a special relationship or related parties. If the purpose of transferring prices is to meet production needs between companies within the same group, then transfer pricing is carried out neutrally. However, if the goal is to avoid taxes, then the practice is called abuse of transfer pricing. This practice is legal based on regulations but must be following the arm's length principle. This study intends to discover how the simultaneous and partial influence of tax minimization, firm size, exchange rate, and multinationalism on the indication to perform transfer pricing. In this research quantitative methods are used with purposive sampling as a sampling technique. Manufacturing companies listed on the Indonesia Stock Exchange for the year 2016 until 2020 are the population of the study. Based on the sample criteria, the sample companies studied amounted to 14 companies with a period of 5 years. Logistic regression analysis is the analytical technique used in the study through the assistance IBM SPSS Statistics 25 application. According to the results, variables of tax minimization, firm size, exchange rate, and multinationalism simultaneously have a significant influence on the indication to perform transfer pricing. Based on the partial test, multinationalism has a significant positive influence on the indication to perform transfer pricing whereas tax minimization, firm size, and exchange rate do not influence the indication to perform transfer pricing. [ABSTRACT FROM AUTHOR]

Taxes are mandatory contributions to the state by individuals or entities of a coercive nature. The company is one of the taxpayers who must carry out their obligations in carrying out tax payments. But from the company side, tax is a burden that will reduce net profit so that the company will look for ways to reduce the tax burden, one of which is through tax avoidance. This study aims to examine and obtain empirical evidence about the effect of capital intensity, company age, and company size on tax avoidance at mining sector companies listed in Indonesian Stock Exchange in the period of 2016-2021. The number of samples was determined using purposive sampling technique with a total of 66 samples. Tax Avoidance in this study was measured using the effective tax rate (ETR) value. Data were analyzed using panel data regression analysis. The results of this study indicate that capital intensity and company size have a positive effect on tax avoidance, while company age has no effect on tax avoidance. [ABSTRACT FROM AUTHOR]

The existence of technology and information that is increasingly sophisticated results in the advancement of economic growth, in this case the banking subsector is a subsector that has an important role in maintaining the stability of a country's economy, for that reason the importance of improving financial work in banking. This study has two variables that affect financial performance, namely intellectual capital and company size, this study aims to determine the influence of intellectual capital and company size the financial performance of banking subsector companies listed on the Indonesia Stock Exchange. The object of this study is a banking subsector company listed on the Indonesia Stock Exchange. In period this study is 2017-2020. This study, financial performance was proxied with Return On Assets (ROA), while intellectual capital was proxied with the formula Variable Added Intellectual Coefficient and the size of the company was proxied with formula Ln Total Assets. The total population in this study was 33 companies. Have 132 samples, The analysis method used in this study is the panel data regression analysis method. The results of this study show that simultaneously, intellectual capital and company size affect financial performance, partially intellectual capital affects on financial performance and company size have no effect on financial performance. As a result of this study, researchers hope that this researcher will become a reference in the company. In addition, researchers hope that this study can be described again in a broader direction. [ABSTRACT FROM AUTHOR]

Hedging is a procedure that can be carried out to protect the company from losses on fluctuations in the rupiah exchange rate against foreign currencies. State-owned companies that conduct transactions with foreign currencies are urged by the Government to hedge to avoid additional debt due to fluctuating exchange rates. This study aims to ascertain the effect of growth opportunity, firm size, and dividend policy simultaneously and partially on the hedging decisions of BUMN companies listed on the Indonesia Stock Exchange for the 2011-2020 period. The secondary data used in this study came from the financial statements and annual reports of BUMN companies registered on the Indonesia Stock Exchange for 2011-2020. The population in this study is BUMN companies listed on the Indonesia Stock Exchange for the period 2011-2020. Purposive sampling was used in this study's sample selection, resulting in the collection of 113 samples from 12 companies between 2011 and 2020. The data analysis techniques used in this study are descriptive statistical analysis and logistic regression analysis. Based on the study's results, it was concluded that growth opportunities, firm size, and dividend policies simultaneously affect hedging. Accordingly, growth opportunity and firm size significantly positively affect hedging decisions in BUMN companies listed on the Indonesia Stock Exchange from 2011-2020. Meanwhile, the dividend policy negatively affects hedging decisions in BUMN companies listed on the Indonesia Stock Exchange from 2011-2020. [ABSTRACT FROM AUTHOR]

The financial statements describe the results of the economic activities of an enterprise over a certain period and show how the management of the company performs its managerial responsibilities. Therefore, its financial statements have beneficial information for its users internally and externally. Thus, companies must submit their financial statements promptly to avoid losing the benefits they contain. This research aims to determine the impact of company size, institutional ownership, financial distress, and the application of IFRS on the timeliness of financial reporting by mining companies listed on the Indonesia Stock Exchange between 2017 and 2020, either partially or simultaneously. This study's population is the annual reports of mining sector companies listed on the Indonesia Stock Exchange from 2017 to 2020.Purposive sampling was used in this study, which yielded 29 research samples in four years. This research uses the logistic regression analysis method using SPSS 26 software. This study found that firm size, institutional ownership, financial distress, and the simultaneous application of IFRS impact the timeliness of financial statement submission. If only partially, company size and institutional ownership positively impact financial statement submission timeliness, while implementing IFRS has a negative impact. Meanwhile, financial distressdoes not affect reporting timeliness. [ABSTRACT FROM AUTHOR]

Tax Avoidance is a form of tax resistance actively practised by taxpayers to legally reduce the tax burden without violating the law by using accounting methods and techniques that take advantage of weaknesses (grey areas) in tax laws and regulations. Tax avoidance can occur because of the weakness of the tax collection system carried out by self-assessment. This research aims to analyze and examine the effect of Leverage, Profitability, Company Size, and Political Connection on Tax Avoidance at consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for 2016-2020. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used was purposive sampling and obtained 21 companies in the consumer goods sector with an observation period of five years, so 105 samples were obtained in this study. The data analysis method in this study is panel data analysis with Eviews 12. The results of this study indicate that Leverage, Profitability, Company Size, and Political Connection simultaneously affect Tax Avoidance. Leverage, Company Size, and Political Connection affect Tax Avoidance, and Profitability partially does not affect Tax Avoidance. [ABSTRACT FROM AUTHOR]

This study aims to analyze the effect of short-term debt, investment in fixed assets, the board size, net working capital, leverage, firm size, and return on assets toward cash holding for consumer goods companies in Indonesia. Using the purposive sampling technique, only 27 of 45 consumer goods companies listed on the Indonesia Stock Exchange were selected as samples. With the sample data usage period between 2013 and 2016, the total sample used is 108 firms. The data analysis method used is panel data regression with a fixed-effect model using EViews 9. The results of the hypothesis show that short term debt, investment in fixed assets, and return on assets have a significant impact on cash holding with a positive direction relationship. Meanwhile, the other independent variables have an insignificant impact on cash holding. [ABSTRACT FROM AUTHOR]

This research aims to test the influence of the corporate social responsibility, Chief Financial Officer gender, and majority firm toward tax aggressiveness listed on the Indonesia Stock Exchange in 2013-2016. The sample collection technique has been done using purposive sampling, and 11 samples of firms have met the stated criteria. This research shows that corporate social responsibility has a negative effect on tax aggressiveness. It means that if the corporate social responsibility disclosure rate is low, then the tax aggressiveness rate on that firm is relatively high. On the other side, the Chief Financial Officer's gender and the majority of firms do not influence the tax aggressiveness. [ABSTRACT FROM AUTHOR]

This research aimed to analyze the influence of net profit margin, book value, and firm size on the stock price of the manufacturing company sector consumer goods industry listed on the Indonesia Stock Exchange period 2015 to 2017. The dependent variable of this study was the stock price. The independent variables were net profit margin, book value, and firm size. The statistical analysis tool used in this research was SPSS version 25. The samples in this research used the purposive sampling technique to get a sample size of 24 companies, and the number of observations is 72. Results of the research showed that net profit margin gives the effect towards stock price, book value gives the effect towards stock price, and the firm size gives the effect toward stock price. Net profit margin, book value, and firm size influence stock prices. [ABSTRACT FROM AUTHOR]

This study examines the effect of liquidity, leverage, profitability, and firm size on tax aggressiveness in banking companies listed on the Indonesia Stock Exchange. Research data are secondary data. The population in this study are all banking companies listed on the Indonesia Stock Exchange from 2014 to 2016. Sample selection using a purposive sampling method. The data analysis method used is Multiple Regression Analysis was conducted using SPSS version 20. This study indicates the Liquidity effect on tax aggressiveness. Leverage does not affect tax aggressiveness, profitability does not affect tax aggressiveness, and Firm size does not affect tax aggressiveness. Based on the F test, Liquidity, Leverage, Profitability, and Firm Size simultaneously affect tax aggressiveness. [ABSTRACT FROM AUTHOR]

Ride-hailing business models like Uber and Free Now have grown rapidly in recent years, reaching extreme valuations despite not yet being profitable. So far, there is a lack of understanding of what makes the business models successful. The objective of the present submission is to identify success factors and relevant performance measurement metrics for different ride-hailing business models, i.e., Asset and Service Provider and Manager (ASPM), Multi-Sided Platform Provider (MSPP), and One-Sided Platform Provider (OSPP). To answer the research questions, we chose a qualitative research design using expert interviews as primary data. The results confirm the high dependency of the performance measurement system on the business model nature and its characteristics. The success of the MSPP is primarily determined by the provider size and value proposition to customers and drivers. In contrast, the ASPM has to maximize fleet utilization and operate the fleet time and cost-efficiently. [ABSTRACT FROM AUTHOR]

The purpose of this study is to know firm size, firm age and environmental management have any impact on corporate performance. The authors analyze the behavior of Unilever companies operating in Indonesia through the perceptions of users of Unilever products in maintaining corporate performance. The research design consists of comprehensive literature review, using a questionnaire to get a data from 195 respondents that work in Unilever Indonesia and then processed by Software STATA to validating and reliability of data. By the framework model that authors have been run regression. The conclusions from the research are, there is positive impact between firm size, firm age and environmental management on corporate performance in Unilever company. The results of this study prove that the increasing firm size, firm age, and environmental management will contribute to increased corporate management at a significant level of 10% in this study. as it is known that corporate performance is an important key for further business development in this company. [ABSTRACT FROM AUTHOR]

Firm value is an investor's perception of the firm that is often associated with the share price of a firm. The purpose of this study is to examine and explain the effect of (1) investment opportunity set, (2) firm size, (3) institutional ownership and (4) dividend policy on firm value in automotive and components companies listed on the Indonesia Stock Exchange in the period 2015 - 2019, and (5) influence of investment opportunity set, firm size, institutional ownership, and dividend policy simultaneously on firm value in automotive and components companies listed on the Stock Exchange in the period 2015 - 2019. The research was conducted at the Indonesia Stock Exchange on automotive and component companies using secondary data and purposive sampling method. Data analysis method in the form of quantitative analysis using descriptive statistics, classic assumption test, multiple linear regression analysis, and hypothesis test using SPSS 25 program. The results revealed that the investment opportunity set has no effect on the firm value, firm size affects the firm value, institutional ownership affects the firm value, dividend policy affects the firm value. Then, investment opportunity set, firm size, institutional ownership, and dividend policy simultaneously affect the firm value. [ABSTRACT FROM AUTHOR]

The article reveals the features of changing the scale and structure of production processes at industrial enterprises as a result of technological innovations. Historical peculiarities of the structural and large-scale transformation of industrial production systems under the influence of the consequences of scientific and technological progress are considered, the cyclical nature of such changes is reported in the article. The authors state that the main parameters of the analysis of large-scale changes are the concentration and spatial localization of production systems, the cyclical dependence of the localization and delocalization of industrial enterprises, depending on the type of new production technology being introduced. The expansion of the space of functional and technological interaction of the main production agents is substantiated on the basis of innovative changes. The tendency of the increase in the scale of production processes due to innovative changes and the introduction of new technological equipment, as well as its life cycle and service life are described in the article. It is proved that the growth of investment in fixed capital in recent years leads to a greater extent to the intensification of production processes without a significant impact on the large-scale dynamics of the size of industrial enterprises in the leading industries. [ABSTRACT FROM AUTHOR]

The objective of this research is to analyze the influence of profitability, liquidity, advertising cost and firm size towards tax aggressiveness on manufacturing companies. The population of this study is all of the manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2019. The sampling method used in this study is purposive sampling and data analysis methods is done using multiple linear regression analysis. The proxy used to calculate tax aggressiveness is the effective tax rate proxy. The result of multiple linear regression analysis demonstrates that out of the four hypotheses tested, only two hypothesis that showed a significant negative effect which is liquidity and advertising cost to tax aggresiveness, profitability has a significant positive effect on tax aggresiveness while variable of firm size has no effect on partial tax aggressiveness. [ABSTRACT FROM AUTHOR]

The objective of this research was focused on identifying the determinants of innovation in the manufacturing industry of Peru. A quantitative research based on a non-experimental, correlational explanatory design was followed, using data from 1444 Peruvian manufacturing firms registered in the National Manufacturing Industry Innovation Survey (ENIIM 2015). We estimated a Tobit model for the innovation decision and the amount of investment in annual innovation. The main results showed a global and significant effect of a set of internal characteristics and external factors on the investment decision and the annual amount invested in innovation. Likewise, the size of the firm, the increase in the number of qualified workers, the existence of internal R&D infrastructure as well as the increase in innovation expenses from previous year and the private funds present a positive and significant effect on the propensity of innovation and on the annual amount invested in innovation. In contrast, the lack of competition in the sector have a negative influence on both the decision to innovate and the amount of investment in innovation. These findings contribute to discriminate the most relevant factors to stimulate the generation of Peruvian manufacturing innovation, contributing to the design of stimulus for more effective policies. [ABSTRACT FROM AUTHOR]

Transformation in the manufacturing industry followed by the development of globalization, requiring performance improvements along the supply chain. Supply chain management is one of competitive strategy to enhance the company's productivity and profitability. Supply chain management maturity models is present to propose the best practices in supply chain management. A basic idea from these models is that increased maturity will improve supply chain performance. This study investigates the relationship between supply chain management maturity and supply chain performance based on the five key supply chain management maturity dimensions consisting of strategy; asset and facility; human resource; information and technology system; and process areas provided in SCOR model derived from previous literature. They were collected by web-survey from relatively manufacturing industry in various company size. The study results may be limited by the size of collected sample. The research framework and hypothesis in this study were tested using Partial Least Square approach. The results specifically highlight the contribution implementation of supply chain management maturity which can improve supply chain operational and supply chain organizational performance. This study provides useful planning information in the manufacturing industry. [ABSTRACT FROM AUTHOR]

This research was conducted with the aim of analyzing the effect from Intellectual Capital and Firm Size on financial performance that is measured by the value of companies in the real estate and property sectors that survive on the Indonesia Stock Exchange in the 2018-2019. The data collection technique used is the documentation method and based on the selected criteria, 38 companies were obtained as the research sample. The data analysis technique used Multiple Regression with the SPSS 23 as the statistic tool. The results from this study proves that partially Intellectual Capital as measured by Value Added Intellectual Capital (VAIC) has a positive and significant effect on Company Value as measured by Return On Equity (ROE), while Firm Size as measured by using Ln Assets has a negative and insignificant effect on Company Value. However, Intellectual Capital and Firm Size simultaneously have a significant positive effect on Company Value. This research will be very useful for domestic and international investors in predicting the value in real estate and property companies by using the measurement of Intellectual Capital and Firm Size. [ABSTRACT FROM AUTHOR]

This study aims to obtain empirical evidence regarding entrepreneurial activities carried out by students at several universities in Indonesia, both public and private universities based on gender. This research involved various driving factors including entrepreneurship education before entering college, entrepreneurial experience before entering college, and student entrepreneurial orientation. The survey was conducted at 18 universities in Indonesia by obtaining data from 456 respondents. The data analysis techniques were contingency testing to compare the relation students background and student entrepreneurial activity with gender as the control variable, and confirmatory factor analysis to analyze the tendency of entrepreneurial orientation of female students and male students. Empirical evidence states that gender has an important role in the relationship between students' entrepreneurial experiences before entering college with the level of entrepreneurial activity carried out by students, while the entrepreneurial education they got before entering college does not have a significant relationship with student entrepreneurial activities. This proves that entrepreneurial learning which is only based on knowledge doesn't have positive implications compared to direct entrepreneurial experience. The results of this study provide suggestions for decision-makers in universities that the provision of an eclectic entrepreneurial learning ecosystem will have more implications for student entrepreneurial activities. [ABSTRACT FROM AUTHOR]

: Research supports that performance is enhanced when firms follow combined product and process innovation. However, how firm size influences these innovation strategies remains a puzzle. By considering the explorationexploitation dilemma, we theorise and empirically show that combining product and process innovation may hinder firms' innovation performance dependent on their size. Using the Portuguese Community Innovation Survey (CIS) and the Integrated Business Accounts System (SCIE), between 2008 and 2018, we find that large firms are more likely to pursue combined productprocess innovation. We also show that this type of innovation strategy makes innovation performance increase in a non-linear U-curve with firm size, being negative for larger-medium firms. The results suggest that a balance between product and process innovation exists and requires further attention by future research to fully grasp its complex dynamics and the role that firm size plays here. [ABSTRACT FROM AUTHOR]

When integrated within an organization, Design Thinking (DT) can be the foundation of competitive advantage. However, systematic assessments of how DT is diffused in practice have received limited scholarly attention. In this paper, we present and apply a visual model developed to assess, describe, analyze and plan the roles DT can assume within organizations based on localization and application diffusion archetypes. The application of the model to 547 organizations of different sizes and industries gives insights into the current state of the role and diffusion of DT within organizations. Patterns, current frontiers, and shifts are analyzed across all organizations by industry type and by firm size allowing for a nuanced, empirical view into the role and diffusion of DT in practice. We provide practitioners a useful tool to map and benchmark their organizations, analyze, plan and communicate the role of DT, and guide future DT researchers seeking practitioner-relevant insights. [ABSTRACT FROM AUTHOR]

The machinery and equipment industry is, next to the automotive industry, the sector with the highest turnover in Germany. Here, servitization is a crucial contribution to remain competitive. Nevertheless, the diversity of this industry is not sufficiently taken into account in the scientific community. To overcome this gap, this study utilizes a web-crawling based approach to analyze service offerings of German manufacturers, linking key company figures to investigate potential correlations. This contribution differs from conventional studies using databases that hardly contain any detailed service information of smaller manufacturers. The proposed approach derives a clearer picture of the current service portfolio, considering all company sizes and its degree of servitization, enabling comparisons between micro-, small-, medium- and large-sized manufacturers. In context of digital servitization, the study allows further conclusions about the range of so-called basic services or advanced services and how these are related to key company figures. [ABSTRACT FROM AUTHOR]

Firm value is an investor's perception of the firm that is often associated with the share price of a firm. The purpose of this study is to examine and explain the effect of (1) investment opportunity set, (2) firm size, (3) institutional ownership and (4) dividend policy on firm value in automotive and components companies listed on the Indonesia Stock Exchange in the period 2015 - 2019, and (5) influence of investment opportunity set, firm size, institutional ownership, and dividend policy simultaneously on firm value in automotive and components companies listed on the Stock Exchange in the period 2015 - 2019. The research was conducted at the Indonesia Stock Exchange on automotive and component companies using secondary data and purposive sampling method. Data analysis method in the form of quantitative analysis using descriptive statistics, classic assumption test, multiple linear regression analysis, and hypothesis test using SPSS 25 program. The results revealed that the investment opportunity set has no effect on the firm value, firm size affects the firm value, institutional ownership affects the firm value, dividend policy affects the firm value. Then, investment opportunity set, firm size, institutional ownership, and dividend policy simultaneously affect the firm value. [ABSTRACT FROM AUTHOR]

This research was conducted with the aim of obtaining empirical evidence regarding the effect of profitability and firm size on firm value with dividend policy as a moderating variable in automotive companies listed on the Indonesia Stock Exchange 2015 to 2019. This research uses a quantitative method. Sources of data in this research using secondary data. The population used for this study were 15 automotive companies listed on the Indonesia Stock Exchange from 2015 to 2019. The research sample used was purposive sampling method in order to obtain a sample of 10 companies with an observation period of 5 years. Data collection techniques using literature studies and documentation studies. The data analysis technique used descriptive data analysis, classical assumption test, Moderation Regression analysis, partial test, and moderation test. The results of testing the first hypothesis show that profitability has a positive effect on firm value, the second hypothesis shows that firm size has no effect on firm value, the third hypothesis shows that profitability has a positive effect on firm value with dividend policy able to be used as a moderating variable, and the fourth hypothesis shows that firm size has no effect on firm value with dividend policy unable to be used as a moderating variable. [ABSTRACT FROM AUTHOR]

This paper investigates the relationship between firm - specific factors and profitability in transportation sub-sector industry in Indonesia. The study has collected data from Indonesia Stock Exchange (BEI) of 26 firms from 2015 to 2019. This study explores three hypotheses explaining the relation between (i) Leverage and profitability; (ii) Firm size and firm's Profitability; and (iii) Sales growth and firm's profitability. Primarily OLS has been applied using STATA 16 software, followed by panel data estimation. In our results we do not observe that leverage can induce profitability in the study object. At the same time, sales growth and profitability is not correlated strongly. When we apply separate regression, leverage with DER and LDER proxies have strong effect on firm's profitability. Also, the relationship between firm size and profitability is strong in the 2 regressions. Meanwhile sales growth does not affect profitability. ROA has been used as the proxy of firm profitability. The results derived from regressions can put light on firm's performance specifically in transportation sub sector and, simultaneously, may set guidance for principal to make strategic decision for the company. [ABSTRACT FROM AUTHOR]

Social media are the websites and platforms that facilitate people to share information quickly and efficiently. The transformation of sharing photos, ideas, and other data between individuals has changed the way people live and do business. Social Media communication tools are widely utilized in the workplaces to facilitate internal communication and improve employee business processes. The study identifies that while global organizations have great benefits from using social media communication tools in their workplaces, In Sri Lankan organizations, there can be seen a minimum usage of those tools for internal communication purposes. This study investigates the influencing factors for the adoption of those social media communication tools in local organizations. The literature review is done according to the PRISMA framework. After referring to the literature, twenty-seven factors are identified, and the most frequently found eight factors, Top Management Support, Relative Advantages, Compatibility, Cost-Effectiveness, Competitive Pressure, Bandwagon Effect / Pressure from trading partners, Firm size, and Complexity are recognized as the affecting factors for adopting social media tools. The identified factors are presented as a model through the study. Moreover, the tools and processes used by global organizations are also identified in the literature review. [ABSTRACT FROM AUTHOR]

Background: Being effective is very important for any organisation. With a given number of inputs, more efficient companies can create more outputs than less efficient ones leading to better use of resources. Improving efficiency increases firm competitiveness. This paper focuses on the link between the firm's economic efficiency and firm size. Only a few studies are examining this relationship, and the authors of this article revealed no study investigating this link on data of the Czech companies. Methods: Data for our research were collected from the Albertina database for the year 2018 and the Czech brewing industry. The efficiency was measured via two Data envelopment analysis (DEA) models. The first one is based on the constant returns to scale, and the second one works with variable returns to scale. For assessing the link between economic efficiency and firm size, the Pearson correlation coefficient was calculated. Sales and total assets were employed as indicators for measuring firm size. Results: The results reveal that there is no relationship between firm economic efficiency and firm size. The Pearson correlation coefficients between all efficiency scores and firm size indicators were positive but not statistically significant. Conclusions: The article ensures knowledge useful to researchers, managers or owners of companies in the Czech brewing industry. The study reveals that larger companies are not more efficient than their smaller counterparts or vice versa in the Czech brewing industry. [ABSTRACT FROM AUTHOR]

This study aims to determine the effect of financial distress, management change, audit opinion, institutional ownership, and company size both partially and jointly on the change of auditors. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during 2011-2018. The number of companies sampled was 160 companies with a total of 883 observations. The results showed partially, only management change variables and audit opinion have a significant effect on auditor switching, while financial distress, institutional ownership, and company size variables do not show a significant effect on auditor switching. The findings in this study contribute to the issue of auditor switching that is influenced by financial distress, management change, audit opinion, institutional ownership, and company size which are still being debated, especially for cases in capital markets in developing countries. [ABSTRACT FROM AUTHOR]

This paper identifies and measures the Lean readiness of the Azerbaijan construction industry. A survey questionnaire was utilised to evaluate the Lean readiness of this industry by measuring its quality practices and to test three hypotheses. The Lean readiness framework developed by Al-Najem et al. (2013) was taken as a basis for this study; however, there can also be seen some adaptations made from the framework developed by Diekmann et al. (2003). The questionnaire was sent to 57 Azerbaijan construction companies, from where 20 responses were obtained. The results derived from the questionnaire showed that the Azerbaijan construction industry is not ready to implement the Lean methodology. It also found that there remains a lack of trust between employee and employer relations. Lastly, it is evident that the size of the companies does not play any considerable role on Lean readiness of construction companies and does not make any sense for choosing construction prerequisites. This study can be beneficial for those Azerbaijan construction companies that are interested in the implementation of Lean construction, or which are interested to increase their level of competitiveness. [ABSTRACT FROM AUTHOR]

The condition of the current economy has created a tough competition between industrial companies.The tight competition are demanding the company to further improve performance and innovating with products that are owned, in order to be better known by the public. In highly competitive environments era, companies must choose the cheapest way, in executing investment plans and to maximize the company value in order to survive. The perception of investors on the level of corporate success is reflected through the value of the company. Increased corporate value due to high stock prices will make investors believe the performance of the company and its prospects in the future. The result of this research is company's size has strong influence to the determination of profitability and value of manufacturing company in Indonesia, while profitability has no effect to value of manufacturing company in Indonesia, nor with company size through profitability to company value have no influence, this proves together the size of the company and profitability have no influence on the value of the company, this is caused by profitability that has no effect on the value of the company. [ABSTRACT FROM AUTHOR]

This paper presents an analysis of the failure determinants of small and medium enterprises in Serbia. The aim is to examine the relationship between size and age, and the failure of small and medium-sized enterprises. The analysis was performed on data from a survey conducted in Serbia in small and medium-sized enterprises during 2018 and 2019, which had financial difficulties and at some point ceased or dramatically changed the business operations. Separate statistical analyzes were conducted for the size of small and medium enterprises and the factors of failure, and for the age of enterprises, in order to determine the categories that are more sensitive to financial distress than others. The results indicate that enterprises in Serbia are differently affected by the financial crisis when looking at the size of companies, while attitudes about certain factors of failure do not differ. Further, in the case of the age of the enterprise, the results show that younger enterprises are more prone to financial crises and bankruptcy than more mature enterprises. [ABSTRACT FROM AUTHOR]

Business entities, regardless of their size, often encounter problems of lack of liquidity and securing sufficient working capital. In order to carry out their activities without obstacles, they are obliged to turn to the banking sector to provide working capital. But the lack of sufficient collateral to guarantee obtaining loans from banks is the biggest obstacle to obtaining loans from the banking sector. Also the cost of credit for small and micro enterprises is higher than the cost of credit for medium and large enterprises. Factoring as a financing instrument requires less time to provide the necessary liquidity, but it is costly for the business. Factoring is an alternative financing model through which short-term claims are purchased. It is an industry that is finding more and more use by small and medium enterprises in cases where they cannot secure money in any other way, or when they sell their products on credit. The purpose of this paper is to present and explain factoring as an alternative financing model, especially as an opportunity to create liquidity in business entities. It also aims to present and highlight the advantages and disadvantages of this funding model, as well as to demonstrate its status in the world, in the region and in North Macedonia. In this paper, with concrete examples, we will illustrate the costs of this financing model and compare it with the costs of working capital loans. [ABSTRACT FROM AUTHOR]

In this study, we investigate some potential factors that may influence financial performance. The study examines a sample of 326 Russian firms that operate in the agricultural sector. The study covers the period from 2013 to 2017. The ratio Return on Assets (ROA) is used as proxy variable to evaluate firm's financial performance. Among other findings, the paper reveals that financial performance is driven or influenced by total capital, net income, capital to assets ratio, net margin and firm size. Trade credit provided is not confirmed as a significant determinant. [ABSTRACT FROM AUTHOR]

Innovation is one of the most important sources of competitiveness in international markets. There are a number of factors that influence innovation on individual and firm levels, such as industry, firm age, firm size and organizational culture. This paper aims to study the determinants of innovative performance at the national level. The countries selected for the study are Croatia and Turkey, and a special emphasis is put on national culture dimensions as potential determinants of innovative performance at the national level. In order to compare the innovative performance of Croatia and Turkey, the European Innovation Scoreboard is used. The study uses Hofstede national culture dimensions framework. The findings show that national culture dimensions can be used as a predictor of national innovative performance to some extent, but further research into other determinants of national innovative performance is required. [ABSTRACT FROM AUTHOR]

The aim of the paper is testing the validity of Gibrat´s law in Slovakia. We use data for more than 40,000 Slovak firms and employ the sales as the measurement of firm size. To examine the size-growth relationship, we apply beside traditional Ordinary least square (OLS) regression also Quantile regression (QR) allowing us to analyse the size-growth link throughout size distribution. We reject the validity of Gibrat´s law on aggregate level and also for individual quartile of size distribution. We identify the significant relationship between firm growth and firm size that vary depending on the firm size. These findings show that firm size class should be considered in firm growth analysis. [ABSTRACT FROM AUTHOR]

With the increasing recognition of the strategic role of information technology (IT) in modern organizations, prior studies have called for a direct reporting relationship between the IT head and the chief executive officer. Unlike prior studies that focus on the effect of IT reporting on firm performance, we propose a configurational lens to assess how several factors, such as firm size, industry, IT investment intensity, and the strategic role of IT in a firm, combine to determine IT reporting structure that yields high performance. Viewing firms as configurations based on different combinations of contextual causal conditions, we examine the optimal IT reporting structure for different configurations by using a configurational approach and a corresponding method, the fuzzy-set qualitative comparative analysis. We discuss implications for research and practice. [ABSTRACT FROM AUTHOR]