One prominent criticism of the abstractionist program is the so-called Bad Company objection. The complaint is that abstraction principles cannot in general be a legitimate way to introduce mathematical theories, since some of them are inconsistent. The most notorious example, of course, is Frege’s Basic Law V. A common response to the objection suggests that an abstraction principle can be used to legitimately introduce a mathematical theory precisely when it is stable: when it can be made true on all (...) sufficiently large domains. In this paper, we raise a worry for this response to the Bad Company objection. We argue, perhaps surprisingly, that it requires very strong assumptions about the range of the second-order quantifiers; assumptions that the abstractionist should reject. (shrink)

The main goal of the article is a further development of the usage of income and comparable approaches to company valuation aimed at defining market capitalization sensitivity to value changing in the conditions of dynamization of internal and external business parameters. The relevance of the researched topic is determined by the importance of establishing the factors influencing the change in company market capitalization based on the synthesis of approaches to company valuation. To obtain the results of the (...) study, the following methods were used: structural and logical analysis – to improve the process approach to company valuation in the context of determining the impact of its change on market capitalization; discounted cash flow method (DCF-model) – to determine the value of the enterprise based on the income approach; comparable companies method – to determine the value of the company on the basis of a market approach; factor analysis method – to assess the impact of changes in value on company market capitalization; generalization and logical analysis – in conclusions building. The results of critical analysis of publications of domestic and foreign scientists on the application of company valuation methods identified the need of improvement the process approach to company valuation in the context of determining the impact of its change on the company market capitalization. To adequately assess company value, the use of a synthesis of income and market approaches is proposed. The implementation of the DCF-model and comparable companies valuation method while valuation of Private Joint-Stock Company “SKF Ukraine” allowed to establish that the greatest impact on the target metric (company market capitalization) has an average industry multiplier EV/EBITDA, terminal growth rate and weighted average cost of capital – 5.9 %, 3.2% and 2.7% respectively. The practical value of the results of the study is determined by the importance of forming a full analytical basis for establishing the attractiveness of the performance of joint-stock companies in the market and consolidating management decisionsin order to increase market capitalization. (shrink)

A central element in neo-Fregean philosophy of mathematics is the focus on abstraction principles, and the use of abstraction principles to ground various areas of mathematics. But as is well known, not all abstraction principles are in good standing. Various proposals for singling out the acceptable abstraction principles have been presented. Here I investigate what philosophical underpinnings can be provided for these proposals; specifically, underpinnings that fit the neo-Fregean's general outlook. Among the philosophical ideas I consider are: general views on (...) a priori justification; the idea of abstraction as reconceptualization, the idea that truth is prior to reference in the sense associated with Frege's context principle; and various broadly relativistic views. The conclusions are by and large negative. (shrink)

The purpose of the paper is to examine key provisions in the UAE company law.

Many of us are unmoved when it is objected that some morally or intellectually suspect source agrees with our belief. While we may tend to find this kind of guilt by epistemic association unproblematic, I argue that this tendency is a mistake. We sometimes face what I call the problem of unwelcome epistemic company. This is the problem of encountering agreement about the content of your belief from a source whose faults give you reason to worry about the belief's (...) truth, normative status, etiology, or implications. On the basis of an array of cases, I elaborate four distinct kinds of problems that unwelcome epistemic company poses. Two of these are distinctly epistemic, and two are moral. I canvass possible responses, ranging from stubbornness to an epistemic prudishness that avoids unwelcome company at all costs. Finally, I offer preliminary lessons of the problem and distinguish it from the problem of peer disagreement. (shrink)

Reading, even when silent and individual, is a social phenomenon and has often been studied as such. Complementary to this view, research has begun to explore how reading is embodied beyond simply being ‘wired’ in the brain. This article brings the social and embodied perspectives together in a very literal sense. Reporting a qualitative study of reading practices across student focus groups from six European countries, it identifies an underexplored factor in reading behaviour and experience. This factor is the sheer (...) physical presence, and concurrent activity, of other people in the environment where one engages in individual silent reading. The primary goal of the study was to explore the role and possible associations of a number of variables (text type, purpose, device) in selecting generic (e.g. indoors vs outdoors) as well as specific (e.g. home vs library) reading environments. Across all six samples included in the study, participants spontaneously attested to varied, and partly surprising, forms of sensitivity to company and social space in their daily efforts to align body with mind for reading. The article reports these emergent trends and discusses their potential implications for research and practice. (shrink)

According to the Bad Company objection, the fact that Frege’s infamous Basic Law V instantiates the general definitional pattern of higher-order abstraction principles is a good reason to doubt the soundness of this sort of definitions. In this paper I argue against this objection by showing that the definitional pattern of abstraction principles – as extrapolated from §64 of Frege’s Grundlagen– includes an additional requirement (which I call the specificity condition) that is not satisfied by the Basic Law V (...) while is satisfied by other higher-order abstractions such as Hume’s Principle. I also show that the failure of this additional requirement in the case of Basic Law V is engendered by an essential feature of Frege’s conception of logic and thus that Frege himself should not have regarded the Basic Law V as a definition by abstraction. (shrink)

This paper aims to identify computerized management information systems resources and their relationship to the development of performance in the Electricity Distribution Company in Gaza. This research used two dimensions. The first dimension is computerized management information systems and the second dimension the Development of Performance. The control sample was (063). (360) questioners were distributed and (306) were retrieved back with a percentage of (85%). Several statistical tools were used for data analysis and hypotheses testing, including reliability correlation using (...) Cronbach’s alpha, “ANOVA”, Simple Linear Regression and Step Wise Regression. The overall findings of the current study suggested the presence of a statistically significant relationship between resources (physical, software, and human and organizational) for the computerized management information systems and the development of performance in the Electricity Distribution Company in Gaza. The study recommended the following: The need to strengthen the company's management interest in the potential of computerized management information systems and using them in the computerization of all the company's activities. And the need to involve workers and users in the design of computerized management information systems and assessment and development process. And strengthen the relationship between users and information systems personnel in the department responsible for the system. And it is essential that the company is developing the infrastructure for information technology in general, and computerized management information systems, in particular for the development of performance. And increase interest in providing resources (physical, software, and human and organizational) for the computerized management information systems. The current study is unique by the virtue of its nature, scope and way of implied investigation, as it is the first study at Electricity Distribution Company in Gaza resources explores the status of Computerized management information systems and their relationship to the development of performance in the Electricity Distribution Company in Gaza increasing interest in Computerized management information systems through continuity, keeping pace with technological means and modern techniques. (shrink)

The objective of the paper is to analyze whether that the pharmaceutical companies producing HIV drugs have moral obligation(s) towards the HIV victims in developing countries who don‟t have access to get drug to reduce their risks. The primary assessment is that the pharmaceutical companies have minimum moral obligation(s) to the HIV patients especially in developing countries. It is because they are human beings and hence they are the subject of moral considerations. The paper argues that from the sense of (...) benevolence, there may be an obligation that will tend pharmaceutical companies to make an opportunity of the concerned HIV patients of developing countries to get drugs. The discussion will be made from the utilitarian point of view. Though it is assumed that, utilitarianism is too demanding, I will show that the too demanding ness of utilitarianism can be minimized and it will not be contradictory with the main theme of utilitarian morality. In this respect the counter examples and arguments will also be analyzed to make the claim stronger. The paper also argues that though the primary aim of the pharmaceutical companies is to make money, the actions that might be taken by the pharmaceutical companies for the welfare of HIV victims will not hamper them in making money for which they are deployed. (shrink)

This paper aims to identify computerized management information systems resources and their relationship to the development of performance in the Electricity Distribution Company in Gaza. This research used two dimensions. The first dimension is computerized management information systems and the second dimension the Development of Performance. The control sample was (063). (360) questioners were distributed and (306) were retrieved back with a percentage of (85%). Several statistical tools were used for data analysis and hypotheses testing, including reliability correlation using (...) Cronbach’s alpha, “ANOVA”, Simple Linear Regression and Step Wise Regression. The overall findings of the current study suggested the presence of a statistically significant relationship between resources (physical, software, and human and organizational) for the computerized management information systems and the development of performance in the Electricity Distribution Company in Gaza. The study recommended the following: The need to strengthen the company's management interest in the potential of computerized management information systems and using them in the computerization of all the company's activities. And the need to involve workers and users in the design of computerized management information systems and assessment and development process. And strengthen the relationship between users and information systems personnel in the department responsible for the system. And it is essential that the company is developing the infrastructure for information technology in general, and computerized management information systems, in particular for the development of performance. And increase interest in providing resources (physical, software, and human and organizational) for the computerized management information systems. The current study is unique by the virtue of its nature, scope and way of implied investigation, as it is the first study at Electricity Distribution Company in Gaza resources explores the status of Computerized management information systems and their relationship to the development of performance in the Electricity Distribution Company in Gaza increasing interest in Computerized management information systems through continuity, keeping pace with technological means and modern techniques. (shrink)

Objects come to us, and we to them, in many different ways: by touch, vision, smell; in thought, language, imagination. We access them directly and manipulate them; or we approach them indirectly and keep our distance. Sometimes we do so at the same time: we pick up an object and ask ourselves where we bought it, or what it is for; we look at an object and admire its shape or colour. But often we simply take the object and use (...) it, and neither its material properties, nor its history need concern us: we take it for granted. (shrink)

The research aims to identify the impact of the management requirements on operating of computerized management information systems to improve performance, and discuss the perceptions of respondents to develop the performance of employees in the Gaza Electricity Distribution Company, the researchers used the stratified sample method, (360) questionnaires were distributed on the study sample, (306) questionnaires were recoved with a percentage of (85%). The most important findings of the study: computerized MI have a positive impact on the development of (...) performance in the Gaza Electricity Distribution Company systems. The is statistical significance impact between “the physical, software supplies, human and organizational” requirements for the management and operation of computerized management information systems and performance development in the Gaza Electricity Distribution Company. -/- The research also concluded a series of recommendations: the need to strengthen the company's management interest in the use of computerized management information systems in all its components and elements of being an important variable which contributes to the effect on performance development. It's essential that we develop the infrastructure for information technology in general, and computerized management information systems, in particular for the development of performance. Increased interest in providing the material of equipment and devices used in the computerized management information system requirements. Interest in providing technical inputs to the computerized management information systems through keeping pace with technological means and modern techniques and work on the training of personnel to use those systems. And increased attention to human inputs of computerized management information systems "specialists technicians and end-users" through a variety of disciplines working in the field of computerized management information systems. (shrink)

Purpose – The purpose of this paper is to investigate the relationship between cognitive styles of managers working in tourism companies and dynamic capabilities of these companies. Design – The research relies on a quantitative questionnaire. Methodology – To answer the research question, the bivariate (Pearson) correlation was applied. A number of 268 answers from people working in tourism were received. Findings – We found a positive correlation between different dimensions of dynamic capabilities of tourism companies. These capabilities are influenced (...) by managers’ cognitive characteristics. The organizational culture plays a mediating role in the latter relationship. Implications for theory – The paper offers an alternative understanding of dynamic capabilities in tourism and hospitality; the paper also opens new paths for academic research on the impact of cognitive characteristics of managers on the dynamic capabilities of tourism companies. Implications for practitioners – Making accurate psychological portrait of the candidate can predict his/her behavior in certain situation, such as response towards environmental change using dynamic capabilities and when making the necessary changes to the organizational culture. Originality – This study proposes model of influence of a manager’s cognitive style on dynamic capabilities, whereby organizational culture moderates this relationship. (shrink)

Purpose: The cost of capital is a critical factor influencing investment decisions and company financing. Sustainability reporting also enhances the strategic and organizational legitimacy of companies. Therefore, it is expected that sustainability reporting can influence company legitimacy with enhancing trust of companies, their capital costs is reduced. Based on this premise, the objective of this research is to investigate the impact of sustainability reporting on the cost of capital of companies listed on the Iraq Stock Exchange. Method: for (...) testing of hypothesis Data from 33 listed companies on the Iraq Stock Exchange during the company's period of 2012-2022 was collected and analyzed using a multiple linear regression approach with a combination of panel data analysis. Result: Our findings indicate that Iraqi firms experience higher costs of capital due to their weak implementation of sustainability reporting. Conclusion: reporting on corporate sustainability activities can enhance reputation of companies and, by gaining legitimacy for the companies, their cost of capital is reduced. Implication: These findings can inform policymakers about the need to strengthen requirements for sustainability reporting. Also help investor to form an optimal portfolio based on the policy of companies in compliance with the sustainability reporting. (shrink)

This study aimed to identify the reality of marketing services in Palestine Cellular Communications Company (Jawwal) from the viewpoint of the workers, where the researchers used the descriptive analytical method, through a questionnaire randomly distributed to the sample of workers in Palestine Cellular Communications Company (Jawwal) in Gaza Strip reached (60) employees. The study reached a number of results, the most important of which are: The results showed that there is a high level of efficiency of marketing services (...) in Palestine Cellular Communications Company (Jawwal) with a relative weight (91.63%). The results showed that there were no statistically significant differences in the efficiency of marketing services according to the gender variable in favor of males. The study made a number of recommendations, the most important of which are: Attention to the use of electronic publishing means to motivate beneficiaries to receive the company's services. Increase the confidence of the beneficiaries in the company's services by offering competitive campaigns that meet the needs of the beneficiaries. (shrink)

The aim of the article is to identify the impact of cognitive style of management on the development of tourism and hospitality companies. The article discusses some approaches to the definition of “cognitive style”, presents the author’s understanding in the organizational context, namely, the cognitive style should be understood as the features of awareness, interpretation and dissemination of external and internal information by the staff in order to improve the efficiency and competitiveness of the products manufactured. The table “The attitude (...) of employees of different cognitive styles to work according to the classification by Cool E., Holland J., Myers Briggs I.” was developed, which allows determining the relationships between correspondence of the employee cognitive style to his duties and attitude to work. The trends of choosing tourist services by the consumer depending on his individual cognitive style have been analyzed. The necessity of taking into account the cognitive features both of the staff (in order to increase productivity, loyalty, improve health and self-esteem) and the consumer (to increase the level of his satisfaction of the services) has been proved. (shrink)

This study addresses the issue of the climate change crisis, which has caused many dangerous phenomena for humanity, due to greenhouse gas emissions that cause global warming, drought, and others. The most important reason for this phenomenon that worries the world is human behavior, especially the use of fossil fuels. The largest contributor to this behavior is international oil companies, which export oil to all countries of the world. The most important major source of oil is the Middle East. Oil (...) companies operating there play an essential role in the growth of the oil industry around the world, which has caused a significant increase in the level of global greenhouse gas emissions. The study reviews the practices undertaken by national companies in the Middle East and their attempts to mitigate the effects of climate change by adopting environmental sustainability policies. This study aims to evaluate national oil companies operating in the Middle East region to determine the level of companies’ ability to contribute to mitigating the effects of climate change. The study reached many results and identified companies with high environmental performance and positive methods that can be disseminated to achieve the required environmental sustainability and implement sustainable development practices, and how to benefit from social marketing and direct it towards enhancing awareness of climate risks. (shrink)

In this chapter, we explore co-creation as a form of societal interaction of science. We approach co-creation as a goal-oriented form of dynamic interaction aiming at mutual benefit of all parties. As such, we exclude technology transfer and other linear societal interaction forms that follow a closed-model innovation format. We argue that focusing solely on tapping the needs of researchers and ‘pure’ science would lead to ignoring the broader context in which researchers work. An excessive focus on meeting the needs (...) of external stakeholders could jeopardize the preconditions of science. Hence, this chapter explores how researcher-company co-creation can be nurtured in a heavily institutionalized setting, where established rules govern the process of knowledge production and protect research integrity. The co-creation process is analyzed by combining Nonaka’s SECI model and Strober’s interdisciplinary interaction model for knowledge creation. We find that the core of this process lies facilitated dialogue, which is seen as open knowledge sharing between equal participants. (shrink)

Following Darcy’s concession in 1901, Britain began oil exploration in the southwest of Iran. In 1908, economic oil was discovered, and the Anglo- Persian Oil Company (APOC) was established. This company from its establishment was under the influence of the British Government, to extend that, Britain became its major shareholder in 1917 which continued until the nationalization of Iran’s oil in 1951. In the meantime, the concession and following agreements prepared an almost autonomous status for the company. (...) Generally, Iran had never been a British colony, however; this status had evidence of colonialism and let the company build the artificial environment in Iran’s southwestern, based on its attitudes and values, as well as hierarchical structure, racial-class segregation, and closed society, which experts consider it as a type of social engineering. According to this, the building formed by the company could manifest the upstream ideas, specifically in towns that were completely shaped by it. Therefore, Masjed Soleyman and Abadan, the two main company towns of the British-owned Anglo-Persian Oil Company, which were quite isolated from other parts of Iran, could be suitable platforms for displaying the company’s attitudes and values. Therefore, this research by interpretive-historical methodology, based on both primary and secondary sources from desk research and archival research, investigates the manifestation of the company’s attitudes and values in its quiet a half-century (1901-1951) building in Masjed Soleyman and Abadan, in five periods. These periods were shaped based on the most important happens including periods of exploration (1901-1908), formation (1908-1917), primary development (1917-1933), secondary development (1933-1939), and leading to the nationalization of oil (1939- 1951). In the first period, there is no evidence of architecture or urbanism, in the second and third periods, architecture, specifically bungalows appeared company values and in the fourth and fifth periods, urbanism especially, garden cities represented company values. (shrink)

All parties involved in researching, developing, manufacturing, and distributing COVID-19 vaccines need guidance on their ethical obligations. We focus on pharmaceutical companies' obligations because their capacities to research, develop, manufacture, and distribute vaccines make them uniquely placed for stemming the pandemic. We argue that an ethical approach to COVID-19 vaccine production and distribution should satisfy four uncontroversial principles: optimising vaccine production, including development, testing, and manufacturing; fair distribution; sustainability; and accountability. All parties' obligations should be coordinated and mutually consistent. For (...) instance, companies should not be obligated to provide host countries with additional booster shots at the expense of fulfilling bilateral contracts with countries in which there are surges. Finally, any satisfactory approach should include mechanisms for assurance that all parties are honouring their obligations. This assurance enables countries, pharmaceutical companies, global organisations, and others to verify compliance with the chosen approach and protect ethically compliant stakeholders from being unfairly exploited by unethical behaviour of others. (shrink)

We propose a ‘Moral Imagination’ methodology to facilitate a culture of responsible innovation for engineering and product teams in technology companies. Our approach has been operationalized over the past two years at Google, where we have conducted over 50 workshops with teams from across the organization. We argue that our approach is a crucial complement to existing formal and informal initiatives for fostering a culture of ethical awareness, deliberation, and decision-making in technology design such as company principles, ethics and (...) privacy review procedures, and compliance controls. We characterize some distinctive benefits of our methodology for the technology sector in particular. (shrink)

This paper aims to identify Performance development and its relationship to demographic variables among users of computerized management information systems in Gaza Electricity Distribution Company. This research used two dimensions. The first dimension is demographic variables among users of computerized management information systems and the second dimension the Development of Performance. The control sample was (360) questioners were distributed and (306) were retrieved back with a percentage of (85%). Several statistical tools were used for data analysis and hypotheses testing, (...) including reliability correlation using Cronbach’s alpha, “ANOVA”, Simple Linear Regression and Step Wise Regression. The overall findings of the current study suggested The results showed that: demographic variables among users of computerized management information systems have a positive relationship on the development of performance in Gaza Electricity Distribution Company, there were no statistically significant differences between the perceptions of respondents about performance development and its relationship to demographic variables among users of computerized management information systems in Gaza Electricity Distribution Company which attributable to gender variable, there exist a significant relationship between perceptions of the respondents for each of the resources (physical, software, and human) for computerized management information systems attributed to variable (age), there are no significant differences in the fields of (organizational resources) for computerized management information systems and (development of performance) attributable to variable (age) and that can be explained by the fact that the senior management deals with job titles not with age, there are significant differences between the perceptions of the respondents for each of the fields of resources (physical, software, and organizational) for computerized management information systems attributed to variable (educational qualification), the presence of a statistically significant differences between the perceptions of the respondents for each of the fields of "organizational resources for demographic variables among users of computerized management information systems " and ”development of performance” due to the variable (years of service), there is no statistically significant differences between respondents' perceptions about the fields of resources (physical, software, and human) for computerized management information systems attributed to variable (years of service). The study recommended the following: The need to strengthen the company's management interest in the use of computerized management information systems in all the systems components and elements as being an important variable which contributes to the development of performance. Strengthening the relationship between the users of information system and personnel systems in the department responsible for the system so that employees understand the technological and technical information needed by all users of information systems. It is essential that the company develop the infrastructure for information technology in general, and computerized management information systems, in particular for the development of performance. Increasing attention to provide material resources of equipment and devices used in the computerized management information system, and the interest in providing technical resources for management information systems keeping pace with technological means and modern techniques and work on the training of personnel to use those systems. Greater attention to human resource computerized management information systems “specialized technicians and end-users" through a variety of disciplines working in the field of computerized management information systems. The current study is unique by the virtue of its nature, scope and way of implied investigation, as it is the first study at Gaza Electricity Distribution Company resources explores the status of demographic variables among users of computerized management information systems and their relationship to the development of performance in Gaza Electricity Distribution Company increasing interest in Computerized management information systems through continuity, keeping pace with technological means and modern techniques. (shrink)

The study aimed to identify the level of organizational performance in ceramic companies in the Tenth of Ramadan City, where the researchers used the descriptive analytical method, through a questionnaire distributed. The study reached a set of results, the most important of which are: the presence of a clear consensus of the study sample from the members of the senior management that all dimensions of the balanced scorecard variable are largely present in the ceramic companies under study, and the results (...) showed the approval of the study sample of workers in an average way on the application of the financial dimension and that it is applied Well, the approval of the study sample of the employees in an average way that tends to decline on the degree of application of the customer dimension and that it is applied by the senior management in an inappropriate way, the approval of the study sample of the employees in a large way on the degree of application of the internal operations dimension and that it is applied by the senior management in a large and appropriate way, approval The study sample of workers applying the learning and growth dimension is moderately low and it is applied inappropriately by the senior management. The study presented a set of recommendations, the most important of which are: working on clarifying and translating the vision and strategy of the institution, working on clarifying the strategy and linking it to the goals, planning and setting goals and arranging strategic initiatives, promoting strategic feedback. (shrink)

The purpose of this study is to examine the relationship between users' optimal experience while surfing SNS, the sharing behavior of fake news about companies, online trust, and increased social media usage. Our theoretical framework enhances flow theory, which is conceptualized as a sequential process, involving social media users' intrinsic interest, concentration, perceived control, enjoyment, and time distortion. Relevant studies from fake news literature, online trust, and social media usage were also included to develop the hypothesis and conceptual model. We (...) conducted an empirical investigation through a questionnaire-based online survey among social media users of the most popular SNS. A convenience sample was chosen, and 922 valid responses were obtained. Using structural equations modeling we tested the research hypothesis and the proposed conceptual model. The findings show that the optimal experience of social media users can be viewed as a sequential process that influences sharing fake news about companies: intrinsic interest influences concentration, concentration influences perceived control, perceived control influences enjoyment, enjoyment influences users time distortion, and time distortion influences sharing fake news about companies on SNS. Moreover, online trust has a positive influence on sharing fake news. Also, the results of this study indicate that sharing fake news about companies while browsing SNS has a positive influence on social media usage. The paper extends the theoretical understanding of the flow theory in the social media context of an emerging market. Marketers can benefit from the results of this study when designing communication strategies via social media, as to know what content to post, how to avoid the spread of fake news, and which aspects to consider enhancing optimal experience among SNS users. (shrink)

When one is going through a personal hardship, it is often comforting, or emotionally helpful, to hear from someone else who has gone through something similar. This is a common, familiar human phenomenon, but this chapter argues that it is philosophically puzzling. Unless one is in some sort of moment of vice, one would not want the other person to have suffered the hardship, and one should be pained to hear that they have. And yet the phenomenon is that hearing (...) about their similar hardship makes one feel better, rather than worse. Why is that? The chapter considers a range of intuitive replies. It argues that while each might be part of the story, none resolves the puzzle. There remains a question as to why the phenomenon does not reflect a vice of insufficient care or concern for others. It then considers two possible answers, drawing on ideas from Adams and Bommarito, but argues that neither are satisfactory. The aim of the chapter is to bring out the puzzle and show that it is difficult to resolve. But it ends with a suggestion for a resolution. (shrink)

A failed market, or asymmetric information, is a well-known economic concept. This phenomenon can be witnessed in a variety of markets. However, the repercussions of information asymmetry are thought to be more substantial in the stock market. Because, in addition to measurable economic impact, knowledge asymmetry harms trust. The Vietnamese stock market has experienced several successes since its creation, yet it still has many restrictions typical of a young market. The numerous violations of the subjects on the market in recent (...) years reflect those restrictions. Information issues, or more broadly, information asymmetry, are primarily responsible for these errors. The goal of this study was to analyze and assess the degree of information asymmetry in the Vietnamese stock market during a five-year period (2018 – 2022). The author tests the information asymmetry effect using GARCH models for VN-Index data and measures Adverse Selection Component (ASC) using the Glosten & Harris model for the 100 largest capitalization companies on the Ho Chi Minh City Stock Exchange (HOSE). The findings demonstrate information asymmetry, and the ASC value for the entire study period is 89.53%. This empirical finding serves as the foundation for formulating suitable policy recommendations for every market participant, aiding in the growth of a productive, equitable, open, and transparent Vietnamese stock market. (shrink)

This study is intended to provide in-depth insights into how design thinking and creativity issues are understood and possibly evolve in the course of design discussions in a company context. For that purpose, we use the seminar transcripts of the Design Thinking Research Symposium 12 (DTRS12) dataset “Tech-centred Design Thinking: Perspectives from a Rising Asia,” which are primarily concerned with how Korean companies implement design thinking and what role designers currently play. We employed a novel method of information processing (...) based on constructed dynamic semantic networks to investigate the seminar discussions according to company representatives and company size. We compared the quantitative dynamics in two seminars: the first involved managerial representatives of four companies, and the second involved specialized designers and management of a design center of single company. On the basis of dynamic semantic networks, we quantified the changes in four semantic measures—abstraction, polysemy, information content, and pairwise word similarity—in chronologically reconstructed individual design-thinking processes. Statistical analyses show that design thinking in the seminar with four companies, exhibits significant differences in the dynamics of abstraction, polysemy, and information content, compared to the seminar with the design center of single company. Both the decrease in polysemy and abstraction and the increase in information content in the individual design-thinking processes in the seminar with four companies indicate that design managers are focused on more concrete design issues, with more information and less ambiguous content to the final design product. By contrast, specialized designers manifest more abstract thinking and appear to exhibit a slightly higher level of divergence in their design processes. The results suggest that design thinking and creativity issues are articulated differently depending on designer roles and the company size. (shrink)

Does AI conform to humans, or will we conform to AI? An ethical evaluation of AI-intensive companies will allow investors to knowledgeably participate in the decision. The evaluation is built from nine performance indicators that can be analyzed and scored to reflect a technology’s human-centering. When summed, the scores convert into objective investment guidance. The strategy of incorporating ethics into financial decisions will be recognizable to participants in environmental, social, and governance investing, however, this paper argues that conventional ESG frameworks (...) are inadequate for AI-intensive companies. To fully account for contemporary technology, the following categories of evaluation will be developed and featured as vital investing criteria: autonomy, dignity, privacy, performance. With these priorities established, the larger goal is a model for humanitarian investing in AI-intensive companies that is intellectually robust, manageable for analysts, useful for portfolio managers, and credible for investors. (shrink)

This paper analyzes the determinants of women’s representation on boards of directors based on a panel of all privately owned or listed Danish firms with at least 50 employees observed during the period 1998–2010. We focus on the directors who are not elected by the employees and test three hypotheses on female board representation that we denote the female-led hypothesis, the tokenism hypothesis, and the pipeline hypothesis, respectively. We find evidence rejecting the female-led hypothesis. Firms with a female chairperson on (...) the board of directors tend to have significantly fewer other non-employee-elected female board members. We also find clear evidence of a tokenism behavior in Danish companies. The likelihood of enlarging the share of non-employee-elected female board members is significantly smaller if one, two, or more women have sat on the board of directors. Finally, the pipeline hypothesis is partly confirmed. The relation between the female pipeline of potentially qualified directors and female directors is weaker than the similar relation for males. Our findings offer insights to policy makers interested in promoting gender diversity within boardrooms. Our empirical evidence suggests that an important way to increase the female proportion of non-employee-elected board members is that more women reach top executive positions. (shrink)

This article describes the peculiarities of the formation and modeling of the enterprise risk management system in modern conditions. The main purpose of the research is further development of theoretical and methodical principles and development of practical recommendations aimed at improvement of management of business risks of wholesale enterprises. The critical analysis of literature sources and approaches to solving problems of enterprise risk management testifies to the lack of attention of scientists of the present-day to the investigated problem in the (...) sphere of activity of enterprises of wholesale trade. The urgency of this problem is caused by the existing losses of wholesale companies due to imperfect management as a result of the influence of various business risks. The methodological basis of the research is the system of methods used to obtain the final results: theoretical generalization, scientific abstraction and comparison – to deepen the essence of the concept of "business risk"; analysis and synthesis, grouping – for classification of business risks in the sphere of wholesale trade; methods of analysis, synthesis and logical generalization – to obtain conclusions during determination of the state and problems of realization of business activity in the sphere of wholesale trade of enterprises of Ukraine; systematic approach – for improvement of system of management of business risks of enterprises of wholesale trade on the basis of commercial values. The object of the research is the business risk in the wholesale trade environment. In the article the further development of the risk-based apparatus has been made, the negative consequences of the impact of business risks on the activities of the wholesale trade enterprises have been clarified, the enterprise risk management system of the enterprises has been built, which will reflect an integrated approach to its realization, practical recommendations on the formation of a model of management of business risks of the wholesale trade enterprises on the basis of commercial values. The results of the survey can be useful for business structures, which are focused on improving the management of business risks. (shrink)

A failed market, or asymmetric information, is a well-known economic concept. This phenomenon can be witnessed in a variety of markets. However, the repercussions of information asymmetry are thought to be more substantial in the stock market. Because, in addition to measurable economic impact, knowledge asymmetry harms trust. The Vietnamese stock market has experienced several successes since its creation, yet it still has many restrictions typical of a young market. The numerous violations of the subjects on the market in recent (...) years reflect those restrictions. Information issues, or more broadly, information asymmetry, are primarily responsible for these errors. The goal of this study was to analyze and assess the degree of information asymmetry in the Vietnamese stock market during a five-year period (2018 – 2022). The author tests the information asymmetry effect using GARCH models for VN-Index data and measures Adverse Selection Component (ASC) using the Glosten & Harris model for the 100 largest capitalization companies on the Ho Chi Minh City Stock Exchange (HOSE). The findings demonstrate information asymmetry, and the ASC value for the entire study period is 89.53%. This empirical finding serves as the foundation for formulating suitable policy recommendations for every market participant, aiding in the growth of a productive, equitable, open, and transparent Vietnamese stock market. (shrink)

The article is aimed at studying environmental responsibility of multinational enterprises in electronics and IT sectors. The main aspects of environmental policy of global business enterprises have been systematized, their characteristics for such high-tech market leaders as Alphabet Inc, IBM and Intel Corporation have been given. Corporate policies have been analyzed and compared in three aspects of environmental activity of the companies selected for this study: waste recycling, energy use and environmental impact. The results of the analysis of eco-responsible companies’ (...) practices show that each company forms management style and tools by implementing environmental responsibility, but none of them has managed to hold higher positions in the ranking of business environmental responsibility. Reserves for activating eco-oriented companies’ policy in IT sector have been identified. (shrink)

With the current international competition among global companies, Business English as a Lingua Franca (BEFL) has become a necessity. As for one, Boardwalk Direct Selling Company recognizes the adoption of the BEFL concept within the organization to equip its workforce with adequate English language skills at par with global standards. This study aims to assess the organization’s current English proficiency and the readiness of its employees to embrace BEFL. This also presents the major English language skills areas that need (...) improvement through training intervention. A stratified sampling method is utilized to extract data via an online survey. Respondents are strategically chosen to represent different strata such as organizational departments or groups, job levels, tenure, and age. A convenient size of 34 respondents participated in this study. Generally, respondents acknowledge the importance of the English language skill set in their job functions and as criteria for their career growth. Half of the sampling population affirms their English language proficiency. However, the study reveals that Boardwalk employees are willing to subject themselves to improving their English skills, most particularly in speaking and writing aspects. Given their willingness, the employees recommend that the company strengthen its BEFL trainings across the organization. Moreover, with the current setup of mostly working from home due to COVID restrictions, majority of the employees prefer online learning. (shrink)

The aim of this study was to identify the reality of the performance of the employees in The Palestinian Cellular Telecommunications Company (Jawwal), and to find the differences between the views of the study sample on the variables of the study according to the variables (age, scientific qualification, field of work and years of service). To achieve the objectives of the study, a questionnaire was designed and developed to measure the variables of the study applied to the company's (...) 70 employees. The Complete Census method was used and 60 samples were recovered for analysis with a recovery rate (85.7%). The SPSS statistical package was adopted. The study reached several results, the most important of which is that the degree of approval for the job performance of the employees working in The Palestinian Cellular Telecommunications Company (Jawwal) is 81.56%. The results showed that there were no statistically significant differences at the level of α≤ 0.05 between the average of the respondents' opinions on the performance of the workers in the Palestinian Cellular Telecommunications Company (Jawwal) due to the following variables (age, scientific qualification, field of work, number of years of service). The most important recommendations were to increase the efficiency of the employees of the company using the equipment of their work, and the need to pay attention to the development of the skills of employees through specialized training programs to improve their performance. And focus on moral incentives because of their role in improving the performance of employees by spreading the spirit of cooperation between … . (shrink)

The objectives of the study are to determine the main trends and characteristics of the provision of services by Ukrainian travel companies over the past 10 years. Ukraine is explored in terms of domestic and international tourism (inbound and outbound). The study uses the data of the World Tourism Organization (UNWTO), the State Statistics Service of Ukraine, the data of the regional statistical offices, as well as the results of the author's calculations. Modern methods of global clustering and marketing segmentation, (...) using statistically significant data of quantitative and qualitative expert assessments, allow us to identify the development trend of the service of Ukrainian travel agencies. Завдання дослідження - визначення основних тенденції і характерних особливостей надання послуг українськими туристичними компаніями за останні 10 років. Досліджується Україна в розрізі внутрішнього та міжнародного туризму (в'їзного та виїзного). У дослідженні використовуються дані Всесвітньої організації туризму, Державної служби статистики України, дані регіональних управлінь статистики, а також результати авторських розрахунків. Сучасні методи глобальної кластеризації і маркетингової сегментації, з використанням статистично значущих даних кількісних і якісних експертних оцінок, дозволяють ідентифікувати тренд розвитку сервісу українських туристичних компаній. (shrink)

By studying the effect of human resource development on strengthening the firm's total capabilities this literature review investigates the relationship between the development of human capabilities and company performance by studying the effects of human resource development on strengthening a firm’s total capabilities. To provide a thorough grasp of the subject, the review synthesizes and analyzes pertinent research articles, academic papers, and industry reports. SPSS version 22 statistical software was used for social sciences. Descriptive and inferential statistics were used (...) to analyze the questionnaire data. To attain a lasting competitive advantage, the assessment also emphasizes the significance of fostering a learning culture, adopting cutting-edge procedures, and putting in place efficient training and development programs. The main findings show that investing in the growth of human capabilities has a favorable impact on the success of the company, especially when those investments are made in conjunction with the growth of the organization's capabilities. Investing in an employee's skill and capability development boosts productivity, enhances innovation, reduces costs, fosters customer loyalty and satisfaction, and provides a company with a competitive advantage. (shrink)

The purpose of this article is to examine restructuring procedures according to existing UAE laws and draft legislation on bankruptcy.

The purpose of the article was 1) to assess the relationship between the organizational culture (OC) type and business strategy (BS); 2) to prove that OC influences the survival strategy success/implementation; 3) to contribute to the expansion of organizational theory by analyzing the Boston Consulting Group (BCG) strategy palette as the basis for developing an effective company survival strategy during the crisis. To achieve the purpose, correlation analysis between OC types (authors' typology) and BS (Boston Consulting Group and Miles (...) & Snow Models) was used (561 employees of different industries participated in the survey; the data collected laid the foundation for the research). As a result, it was proved that 1) certain types of organizational culture correspond to certain types of strategies; 2) during the period when the company overcomes the recession, OC affects strategic innovation decisions; 3) building a sustainable business ecosystem enhances the positive impact. The main limitations of the study are 1) some elements of subjectivity assessment, 2) constant changes in OC and BS, 3) the probability of different subcultures coexistence. Implications for a Central European audience: The results confirmed that there is a need for managers to 1) take into account the organizational culture characteristics/features to implement chosen strategies successfully; 2) be ready to adapt the OC before the BS is approved; 3) adopt the idea that building an innovation ecosystem can be crucial to confront the crisis with confidence. (shrink)

Going by the assumption that technology is not created for its own sake, this paper gauges the peculiar role that of spin-off, and private companies play in the process of technology creation and transfer at a University of Technology (UoT) in South Africa, using academic entrepreneurs as the lens. Structured questions were electronically administered to the 52 participants purposively drawn for the study. The sample was drawn from a database composed using UoT X’s in-house research records. Included in the database, (...) were active and non-active academics in terms of technology creation and transfer. It was noted that most active researchers and innovators were involved in one form of university–industry collaboration or another. Furthermore, it was observed that the private companies had a vital role to play as far as the process of technology transfer and commercialization is concerned. This is notably relevant given that the overwhelming majority of the participants (91.7%) reiterated the importance of university–industry partnerships in the transfer and commercialization of inventions. Moreover, highlighting the importance of private companies, a slight majority (52.8%) of the participants indicated that they were surely motivated to bring forth innovative products by private companies in the last five years. (shrink)

Every organization, as they grow has many stakeholders like shareholders, employees, customers, vendors, community, etc. For survival and growth, they have to rely upon healthy relations with all these stockholders. Hence organizations need to provide good returns for shareholders but also good jobs for employees, reliable products for consumers, responsible relations with the community and a clean environment. -/- Business ethics is the application of general ethical principles to business dilemmas and encompasses a broader range of issues and concerns than (...) laws do, as everything that is legal is not ethical. Ethics involves learning what is right or wrong, and then doing the right thing -- but "the right thing" is not nearly as straightforward. -/- Business Ethics has the following purposes: - To give people the tools for dealing with moral complexity in business - Business decisions have an ethical component - Ethical implications must be weighed before acting -/- Corporate governance is concerned with the ownership, control and accountability of companies, and how the corporate pursuit of economic objectives relates to a number of wider ethical and societal considerations. It is the application of best management practices, compliance of law in true letter and spirit and adherence to ethical standards for effective management and distribution of wealth and discharge of social responsibility for sustainable development of all stakeholders. -/- Good Corporate Governance is key to Growing Profits and Reputation. It represents the relationship among stakeholders that is used to determine and control the strategic direction and performance of organizations. Accountability is a key element as well as requirement for corporate governance, fortifying the latter in such a way that it provides a transparent template for governing critical decisions, procedures, and activities. -/- Corporate Governance deals with the questions: (1) Who benefits from corporate decisions/senior management actions? (2) Who should benefit from corporate decisions/senior management actions? -/- There are a number of reasons why businesses should act ethically .As behavior is based on values priorities, a mutual effort at all levels to deal with corporate ethics begins with a clear understanding of core values, both individually and organizationally. -/- Good corporate governance begins with a company's own internal practices and policies. While corporate governance issues are common across organizations, each company requires governance principles that are unique in their approach. Good governance is, ultimately, the sine qua non for continued growth and prosperity. -/- Corporate governance ensures that long term strategic objectives and plans are established and that the proper management structure is in place. Companies that provide good governance, both in terms of practices and results can expect the backing not only of investors but of customers too. -/- Corporate Governance represents the moral framework, the ethical framework and the value framework under which an enterprise takes decisions. In the long run ethical behavior has a positive impact on the company's performance. -/- This paper discusses the elements of corporate governance, inter-relationship between business ethics and corporate governance with reference to some of the Indian companies over the years and their impact in this era of globalization and liberalization. (shrink)

Abstract: Before now it is believe that it is only company that their activities adversely affect the environment that should be socially responsible. This has change over the years as some country has made it mandatory for business to be socially responsible without which they cannot do business. For insurance company, their activities have to do with rendering of services and as such do not destroy the environment. The main objective of the study was to determine corporate social (...) responsibility accounting and financial performance of insurance companies in Nigeria. The research design adopted for the study is expo facto research design. The population of the study consists of all the 40 companies quoted in the Nigeria Stock Exchange as at December 2016. A sample of 25 insurance companies was selected base on their size from the population of the insurance companies. Data for the study were obtained from annual reports for the period of ten (10) years ranging from 2007 to 2016. Multiple regression analysis was carried out to determine the desire relationship. Findings show a significant relationship between corporate social responsibility accounting and return on capital employed and net profit margin, while a negative relationship with earnings per share. The implication of the findings is that there is evidence of conscious effort of the sampled insurance companies to discharge their social responsibility. The study recommends among other that management should be proactive and ensure that their social responsibility policies are adequately implemented, and ensure that Nigerian companies comply with government laws regarding business regulation in the country. (shrink)

This master thesis is dealing with analysing the lack of strategy in a Romanian construction company. Making an analysis of the external environment and internal factors has revealed several issues that are analysed throughout this paper. A plan was agreed with the company to be implemented. In agreement with the company, a frame was set, and this study is limited, focusing only on burning issues for the company as internal communication, lack of strategy and lack of (...) personnel. (shrink)

In 2009, the owners of Mobile Joint Stock Company (Mobile World) were struggling to manage the challenges of rapid internal growth in a fast-changing and competitive industry. At the same time, private equity firm Mekong Capital was considering its role in the company and how to guide future growth. There was some dissension between the two parties; how could they resolve their differences and add value to the company?

Trust in social media information is gaining in importance and relevance for both companies and individuals as nowadays contemporary society is confronted with a wave of fake news about daily life situations, brands, organizations, etc. As it becomes more difficult to accurately assess social media information and to determine its origin or source, as well as to be able to double-check information spread across different Social Networking Sites (SNS), businesses must understand how individuals’ perceived control, concentration, and time distortion enhances (...) the social media usage, thus allowing them to correctly assess online information. Therefore, the scope of the paper is to assess, based on a conceptual model, the antecedents of trust in online information about companies by considering users’ perceived control, concentration, and time distortion, while browsing social media networks and sharing fake news about companies in SNS. With the help of an online survey, data was collected from social media users, later being analysed with SmartPLS. The findings suggest that social media usage and sharing of fake news mediate the relationship between users’ perceived control, concentration, and time distortion (i.e., flow characteristics) and trust in online information about companies. (shrink)

Public organizations communicate with citizens by several ways, and also use social media The purpose of the research is to analyze the Social Responsibility communication of Uruguayan public companies on Twitter. For the analysis of tweets, the Burrrd Twelets tool is used and, as a reference, the methodology proposed by Aldeanueva and Arrabal (2018) identifying a dictionary of terms related to social responsibility.

Many people believe that the research-based pharmaceutical industry has a ‘special’ moral obligation to provide lifesaving medications to the needy, either free-ofcharge or at a reduced rate relative to the cost of manufacture. In this essay, I argue that we can explain the ubiquitous notion of a special moral obligation as an expression of emotionally charged intuitions involving sacred or protected values and an aversive response to betrayal in an asymmetric trust relationship. I then review the most common arguments used (...) to justify the claim that the pharmaceutical industry has a special moral obligation and show why these justifications fail. Taken together, these conclusions call into question the conventional ideologies that have traditionally animated the debate on whether the pharmaceutical industry has special duties of beneficence and distributive justice with respect to the impoverished in dire need of their products. (shrink)