Template-Type: ReDIF-Paper 1.0 Author-Name: Khaldoon Al Daoud Author-Name-First: Khaldoon Author-Name-Last: Al Daoud Author-Email: khaldoon_joh@yahoo.com Author-Workplace-Name: Yarmouk University Title: The role of the Audit Committee and the Board of Director in mitigating the practice of earnings management: Evidence from Jordan Abstract: Recently, the audit committees and boards of directors have been considered to be corporate governance mechanisms that can play key roles in mitigating earnings management practices. This study?s purpose is to explore the impact of the board of directors (i.e., size, CEO duality, independence and financial expertise and knowledge) and the presence of an audit committee with earnings management practices in Jordanian firms. The study used the leverage ratio as a control variable. The sample covered industrial firms listed in the Amman Stock Exchange from the years 2014-2016. This study used multiple regression in determining if the board of directors and the audit committee affect earnings management practices. The study revealed that the presence of an audit committee negatively affected the earnings management practice in industrial Jordanian firms. This study suggested that characteristics of the board of directors, namely, independence and CEO duality, significantly influenced the practices of earnings management Furthermore, the findings indicate that separating the position of CEO and chairman along with more independent board members plays an increasingly important role in preventing earnings management practices by ensuring the effective monitoring of management. The study recommends extending such research to offer a more comprehensive awareness of earnings management in emerging capital markets using new variables of corporate governance. Length: 12 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 1-12 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=001&rid=9892 File-Function: First version, 2018 Number: 6809892 Classification-JEL: Keywords: Earnings management, board of director, audit committee and Jordan. Handle: RePEc:sek:ibmpro:6809892 Template-Type: ReDIF-Paper 1.0 Author-Name: Adriana Csikósová Author-Name-First: Adriana Author-Name-Last: Csikósová Author-Email: adriana.csikosova@tuke.sk Author-Workplace-Name: Technical university of Ko?ice Author-Name: Katarína ?ulková Author-Name-First: Katarína Author-Name-Last: ?ulková Author-Email: katarina.culkova@tuke.sk Author-Workplace-Name: Technical university of Ko?ice Author-Name: Mária Jano?ková Author-Name-First: Mária Author-Name-Last: Jano?ková Author-Email: maria.ria.janoskova@tuke.sk Author-Workplace-Name: Technical university of Ko?ice Title: Work productivity and employment in chosen EU countries Abstract: Work productivity presents one of the factors, influencing economic growth of the country. On the other hand work productivity is also influenced by various factors. There are raising differences in work productivity among individual countries. Human capital can influence work productivity through employment, which can be analyzed from various points of view. The goal of the paper is therefore to identify work productivity in EU-28 with emphasize to V4. The main analysis had been done by available database in European system of national and regional accounts and according introduced statistic classification of economic activities from European Parliament Decree. The main indexes of work productivity had been calculated according obtained data with using of descriptive statistics. According mentioned statistics we found which country is the best and which is the worst from the view of analyzed indexes. The last part of the paper presents following up of reason of determined state with setting of possible solutions. Length: 18 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 13-30 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=002&rid=9906 File-Function: First version, 2018 Number: 6809906 Classification-JEL: E24, J49 Keywords: Economic effectiveness, Employment, Performance, Productivity, Work quality. Handle: RePEc:sek:ibmpro:6809906 Template-Type: ReDIF-Paper 1.0 Author-Name: Christine De Meyer-Heydenrych Author-Name-First: Christine Author-Name-Last: De Meyer-Heydenrych Author-Email: cfdemeyer@uj.ac.za Author-Workplace-Name: University of Johannesburg Author-Name: Beate Stiehler-Mulder Author-Name-First: Beate Author-Name-Last: Stiehler-Mulder Author-Email: bstiehler@uj.ac.za Author-Workplace-Name: University of Johannesburg Title: UNIVERSITIES AS SYSTEMS: EXPLORING THE LECTURERS? EXPERIENCE Abstract: South African higher education institutions are faced with a number of challenges (Mushemeza, 2016), and as an important role player and service provider in society (PwC, 2013), higher education institutions should be enabled to respond proactively to societal needs and changes. Systems theory dictates that organisations (including higher education institutions) need to understand that they function within a system, and that all the areas within this system are interrelated and should work in synergy (Ingram, 2018). Mofokeng (2002:69) specifically argues for the importance of the role of the lecturer within higher education institutions, because they serve as important service providers in a people-intensive system. As an initial step towards understanding how universities can become more responsive to changing needs, this paper takes a systems perspective of a university. It opens with a focus on one unit: the role of the lecturer as an important service provider in this complex and interrelated system. The objectives of the study also include a service design perspective to understanding lecturers, and therefore focus predominantly on exploring and uncovering their overall experiences at a specific university in South Africa. The study makes use of a qualitative and exploratory research design, and presents findings from in-depth interviews conducted with eight lecturers. Data were analysed using an interpretative analytical perspective (Strauss & Corbin, 1990) and themes were developed. The main themes identified include ?Time management?, ?Student concerns?, and ?Teaching and research?. A framework demonstrating the interrelatedness of the themes, as well as the impact of the two themes, ?Time management? and ?Student concerns?, on lecturers? core function (teaching and research) is presented. Recommendations focused on the removal of specific time-consuming duties, as well as the improvement of identified concerns about students, are proposed. The recommendations strive to provide initial solutions to optimising this specific unit in the greater complex system of a university structure. Length: 19 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 31-49 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=003&rid=10220 File-Function: First version, 2018 Number: 6810220 Classification-JEL: M31 Keywords: Systems theory, Service design, Higher education institutions, Lecturers Handle: RePEc:sek:ibmpro:6810220 Template-Type: ReDIF-Paper 1.0 Author-Name: IRMA GUGA Author-Name-First: IRMA Author-Name-Last: GUGA Author-Email: irma.guga@gmail.com Author-Workplace-Name: UNIVERSITY OF TIRANA Title: Economic Freedom in Albania Abstract: At early stages of transition, markets are in their first steps and sometimes do not exist in the literal sense of the word. Even after many years of development, the markets in transitional economies may be imperfect as well as incomplete. In these circumstances we cannot pretend the market system itself will determine prices and reallocate resources to more productive sectors.Also, being for many decades isolated from the outside world and external development, the economy and enterprises themselves are in great need of new and advanced technology. Obviously, there is need of economic sustainability and the social environment for the establishment and development of private sector.In these circumstances, obviously there is need for some restrictions and obligations. These are necessary for the very existence of a country, but when these limits exceed the target then the problem arises. Economic freedom, inter alia, will be defined as "the lack of pressure or governmental constraints on the production, distribution or consumption of utility goods beyond what is needed for citizens to protect and preserve their freedom to work, produce, consume and invested so that they feel they are productive "(Angjeli, A; 2007: 70).Over two?thirds of studies on economic freedom, found it to correspond to a ?good? outcome such as faster growth, better living standards, more happiness, etc. ( Hall, C. J; Lawson, A. R; 2013) For these reasons, we are having a look on economic freedom to see how this indicator has affected the Albanian economy and whether its values are comparable to those of the countries we aspire to. Length: 11 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 50-60 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=004&rid=10253 File-Function: First version, 2018 Number: 6810253 Classification-JEL: O10, H10, P14 Keywords: economic freedom, economy growth, rule of law, government size, regulatory efficiency, open markets Handle: RePEc:sek:ibmpro:6810253 Template-Type: ReDIF-Paper 1.0 Author-Name: Sarah Ranjana Güsken Author-Name-First: Sarah Ranjana Author-Name-Last: Güsken Author-Email: sarah.guesken@ifu.rwth-aachen.de Author-Workplace-Name: Institute for Management Cybernetics at RWTH Aachen Title: Expanding to online platform business models for grocery retailers ? Insights from case studies Abstract: This paper examines the requirements of German, owner managed grocery retailers when expanding their business model by including online platforms to their distribution channels. Fourteen guided interviews with German grocery retailers were conducted, focusing on the status quo of their business models as well as their individual needs when it comes to online distribution. The contribution with this paper are twofold. First, we provide practical insights from real case studies in the way business models from small and medium enterprises in grocery retailing are structured. Second, we point out technological and non-technological requirements when small grocery retailers try to change their business model concerning to the engagement in online platforms. The paper finishes with suggestions on opportunities how to address these requirements. Length: 18 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 61-78 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=005&rid=10206 File-Function: First version, 2018 Number: 6810206 Classification-JEL: O32, O33, O52 Keywords: Business Model Innovation, Business Models, Platform Models, Case Study, Retail, Grocery Retail, Retailer Requirements, Online Grocery Retail Handle: RePEc:sek:ibmpro:6810206 Template-Type: ReDIF-Paper 1.0 Author-Name: Tomislav Herceg Author-Name-First: Tomislav Author-Name-Last: Herceg Author-Email: herceg.tomislav@gmail.com Author-Workplace-Name: Faculty of Economics and Business, University of Zagreb Author-Name: Lorena ?kufli? Author-Name-First: Lorena Author-Name-Last: ?kufli? Author-Email: lskuflic@efzg.hr Author-Workplace-Name: Faculty of Economics and Business, University of Zagreb Author-Name: Iva Vuksanovi? Herceg Author-Name-First: Iva Author-Name-Last: Vuksanovi? Herceg Author-Email: ivav@ekof.bg.ac.rs Author-Workplace-Name: Faculty of Economics, University of Belgrade Title: New EU member countries? emigration: Projections for future Abstract: New EU member states face both migrational and natural demographic decline, while the old member states compensate the negative net birth rate with the immigration. A poor level of development of the economy as well as the accession to EU encouraged net emigration from the new member states. A panel data for the 12 new member states for the period 2007 - 2016 was used to determine how the length of membership and the GDP per capita trailing behind the EU average affect the proportion of the net emigration. It has been shown that a country has to reach at least 85% of the GDP p.c. of the EU average (measured in PPS) to prevent these tendencies, but this level increases with each year of membership by 1,37%. Croatian current GDP p.c. level at 60% of the EU average, lagging more than 30 percentage points behind the non-emigration level, is one of the reasons for the up to that moment unseen level of the net emigration (0,90% of population in 2016). Length: 12 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 79-90 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=006&rid=8512 File-Function: First version, 2018 Number: 6808512 Classification-JEL: J11, A10, J19 Keywords: emigration, new EU member states, old EU member states, depopulation,economic development Handle: RePEc:sek:ibmpro:6808512 Template-Type: ReDIF-Paper 1.0 Author-Name: Mária Jano?ková Author-Name-First: Mária Author-Name-Last: Jano?ková Author-Email: maria.ria.janoskova@tuke.sk Author-Workplace-Name: Technical university of Ko?ice Author-Name: Katarína ?ulková Author-Name-First: Katarína Author-Name-Last: ?ulková Author-Email: katarina.culkova@tuke.sk Author-Workplace-Name: Technical university of Ko?ice Author-Name: Adriana Csikósová Author-Name-First: Adriana Author-Name-Last: Csikósová Author-Email: adriana.csikosova@tuke.sk Author-Workplace-Name: Technical university of Ko?ice Title: Position and development of small and medium enterprises in European countries Abstract: SMEs have irreplaceable task not only in macro-economic ? in area of working posts creation, contribution to the flexibility of market mechanism or its contribution to the value added creation, but they are profitable also at the micro-economic level. The goal of the contribution is to search position and development of such enterprises in the frame of chosen European countries and how they contribute to economic growth and competitive environment. During the analysis we considered SME Policy Index. Overall position and development had been analyzed by chosen indexes, mainly index of economic freedom, global competition index, doing business index and corruption perception index. The results speak about increasing trend of SMEs in EU, creating employment possibilities, with limitation of barriers to make business in individual countries. Length: 13 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 91-103 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=007&rid=9905 File-Function: First version, 2018 Number: 6809905 Classification-JEL: L26, M29 Keywords: Business environment, Europe, Global markets, Post-communist countries, Small and medium enterprises. Handle: RePEc:sek:ibmpro:6809905 Template-Type: ReDIF-Paper 1.0 Author-Name: Shinsuke Kamoto Author-Name-First: Shinsuke Author-Name-Last: Kamoto Author-Email: kamoto@ec.kagawa-u.ac.jp Author-Workplace-Name: Kagawa University Title: Investment Decisions and Financial Leverage under a Potential Entry Threat Abstract: This study examines investment and financing decisions of a pioneering firm and agency costs of debt in the presence of an entry threat by a potential competitor. It demonstrates that the over-investment problem demonstrated by Mauer and Sarkar (2005) remains in the presence of the potential entry threat. In addition, it demonstrates that when the pioneering firm increases leverage, a potential competitor expedites its market entry. Furthermore, high leverage creates the potential for inducing the competitor to enter the market in a downturn and exposing the pioneering firm to a risk of forced bankruptcy. Therefore, the potential entry threat hinders the pioneering firm from debt financing, and thus mitigates agency conflicts between shareholders and bondholders over investment decisions. Length: 20 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 104-123 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=008&rid=10167 File-Function: First version, 2018 Number: 6810167 Classification-JEL: G31, G32, G33 Keywords: Investment; leverage; Agency costs; Entry threats; Real options Handle: RePEc:sek:ibmpro:6810167 Template-Type: ReDIF-Paper 1.0 Author-Name: Heleneze Lues Author-Name-First: Heleneze Author-Name-Last: Lues Author-Email: Heleneze.Lues@nwu.ac.za Author-Workplace-Name: North-West University Author-Name: Marko van Deventer Author-Name-First: Marko Author-Name-Last: van Deventer Author-Email: Marko.VanDeventer@nwu.ac.za Author-Workplace-Name: North-West University Title: Exploring the factors that influence Generation Y students? attitudes towards university websites Abstract: In South Africa, an increasing number of Generation Y students register at higher education institutions on an annual basis. This rising number, coupled with university websites being a primary source of information and a basis for creating institutional impressions that can affect the attitudes and behavioural intentions of students, highlights the importance of understanding the factors that influence Generation Y students? attitudes towards university websites. As such, the purpose of this study was to determine the influence of ease of use, usefulness and playfulness on Generation Y students? attitudes towards university websites within the South African context. A self-administered questionnaire was used to collect data from a convenience sample of 319 Generation Y students registered at two higher education institution campuses in the Gauteng Province of South Africa. Data analysis included descriptive statistics, correlation analysis and multivariate regression analysis. The findings indicate that the ease of use, usefulness and playfulness of university websites have a significant positive influence on Generation Y students? attitudes towards university websites. Universities can use the findings of this study to improve the effectiveness of their websites in an attempt to positively influence Generation Y students? attitudes towards the sites. Length: 13 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 124-136 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=009&rid=10100 File-Function: First version, 2018 Number: 6810100 Classification-JEL: M31, M30, M37 Keywords: Generation Y students; attitudes; university websites; multivariate regression analysis; South Africa Handle: RePEc:sek:ibmpro:6810100 Template-Type: ReDIF-Paper 1.0 Author-Name: Juraj Misun Author-Name-First: Juraj Author-Name-Last: Misun Author-Email: juraj.misun@euba.sk Author-Workplace-Name: University of Economics in Bratislava Author-Name: Ivana Misunova Hudakova Author-Name-First: Ivana Author-Name-Last: Misunova Hudakova Author-Email: ivana.misunova@euba.sk Author-Workplace-Name: University of Economics in Bratislava Title: New trends in control(-ling): qualitative analysis of results Abstract: Internal controlling represents all control activities, which are performed within a certain system. In addition to this approach, there is also an approach relates to the motivation of the individual and the popular practical financial approach, designed to provide reasonable assurance regarding the achievement of objectives. Since three meanings of one term may be counterproductive, we will recommend a slight change. Controlling might be influenced by accounting, social control and cybernetics, yet it is still the least researched function of management. During the expansion of the economy, this function of management can hide, but it is very well prepared to intervene if the economic cycle turns into a recession or any kind of crisis appears on the horizon. In Europe, control was associated with investigation, accusation and subsequent punishment and therefore it has negative associations. This paper does not use the term controlling in the German meaning that understands it as a subsystem of management and considers the participation of a controller as a key factor.Based on a questionnaire survey from the turn of 2016 and 2017 we are determining new trends in internal controlling. In addition to quantitative responses, we have analyzed in previous papers, we conclude this research with the analysis of qualitative responses. As these data offer a deeper insight into the issues of individual questions, the aim of this paper is to evaluate them. Additionally, in various parts of the paper, we indicate new knowledge about the management function of controlling. Length: 21 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 137-157 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=010&rid=9879 File-Function: First version, 2018 Number: 6809879 Classification-JEL: M10, M19 Keywords: Controlling, management function, management accounting, internal control, new trends Handle: RePEc:sek:ibmpro:6809879 Template-Type: ReDIF-Paper 1.0 Author-Name: Juraj Misun Author-Name-First: Juraj Author-Name-Last: Misun Author-Email: juraj.misun@euba.sk Author-Workplace-Name: University of Economics in Bratislava Author-Name: Ivana Misunova Hudakova Author-Name-First: Ivana Author-Name-Last: Misunova Hudakova Author-Email: ivana.misunova@euba.sk Author-Workplace-Name: University of Economics in Bratislava Title: Two controlling terms: half a century of quiet coexistence Abstract: The word control originates from Latin and is currently a popular expression in all European languages. During its development, it gained different meanings. In some cases, the key aspect was comparison, in other corrective action. The German term ?controlling? was put into use in early seventies in business economy, which marks the date of birth of the parallel use of the two terms of controlling. Due to certain conditions, this problem has been hidden. Currently the translation of the German term into English can cause problems. The aim of this conceptual paper is to highlight the issue of using the term controlling in Europe by analyzing the available literature and to propose a possible solution of the problem. Length: 27 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 158-184 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=011&rid=9880 File-Function: First version, 2018 Number: 6809880 Classification-JEL: M10, M19, M20 Keywords: Controlling, management function, management accounting, management control Handle: RePEc:sek:ibmpro:6809880 Template-Type: ReDIF-Paper 1.0 Author-Name: Andrea Potgieter Author-Name-First: Andrea Author-Name-Last: Potgieter Author-Email: apotgieter@uj.ac.za Author-Workplace-Name: University of Johannesburg Author-Name: Kagiso Mabe Author-Name-First: Kagiso Author-Name-Last: Mabe Author-Email: kmabe@uj.ac.za Author-Workplace-Name: University of Johannesburg Title: The future of accessing our past: collaboration and digitisation in libraries, archives and museums Abstract: Technological innovation has led to disruptions in the global economy. In South Africa, one such disruption has been the shift towards the digitisation of resources that were previously only available in hard copy. Institutions most notably affected by the digitisation drive, have been libraries, archives, and museums (LAMs), which serve as important cultural heritage organizations. Considering the significant financial implications of a digitisation project, this paper explores the possible benefits and challenges that are faced when LAMs collaborate with each other, when digitising content. This qualitative, cross sectional study compared results from the data of 21 interview transcripts, which were first analysed through thematic coding in ATLAS.ti, and then analysed in Leximancer, a software tool which applies natural language processing to text. The results discuss relevant themes and concepts, revealed during the interviews with digitising-focused employees, at various LAMs in South Africa. This paper aimed to illuminate which user-generated perceptions of concerns and opportunities should be noted when an organization considers a collaborative technological intervention, specifically in the context of LAMs in South Africa. Findings showed that the sharing of technology, skills and knowledge was prevalent when considering potential benefits of a collaborative digitisation project, while access to resources and the inefficient use of resources, were identified as significant challenges in collaborative digitisation projects. The novelty of this discussion lies within the triangulation of results by using different analysis tools, and the value of the research is the unique view given of the challenges and opportunities which arise when a collaborative digitisation project is deployed. Length: 15 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 185-199 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=012&rid=9039 File-Function: First version, 2018 Number: 6809039 Classification-JEL: D83, L31, D80 Keywords: Knowledge management, Knowledge sharing; Libraries, archives & museums, digitisation, collaboration, South Africa Handle: RePEc:sek:ibmpro:6809039 Template-Type: ReDIF-Paper 1.0 Author-Name: Armalda Reci Author-Name-First: Armalda Author-Name-Last: Reci Author-Email: armalda@yahoo.it Author-Workplace-Name: Credins Bank Title: Microcredit as an important instrument for the development of rural areas. Region of Shkodra Abstract: Microfinance and in particular micro-credit has become a very important topic in global poverty reduction debates. It has become very popular the idea thet the "access in microcredits" helps poor families. Families start a micro-entrepreneurship that will enable them to improve their income and ultimately in reduction of poverty. So far the results of the research have been scarce, and most have been contested.The objective of this paper is to evaluate the impact of microcredits on family income and to identify the difficulties of poor families after the access to microcredit.The study is an experimental case of rural areas of Shkoder region where are analyzed the families participating in microcredit programs and non-participating, which will be observed by the time.Microcredit analysis integrated by the time, the microcredit impact on household income is expected to be positive and to have a significant impact on household income. The study is based on the data collected by 200 questionnaires distributed in the rural areas of Shkoder region.The new paper argues that providing affordable financial services to the rural population, microcredit remains to be an important strategic component of development. On the other hand, what this paper provides is the need to create new microfinance institutions that support their role in accumulation and wealth creation for their clients. Length: 8 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 200-207 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=013&rid=10219 File-Function: First version, 2018 Number: 6810219 Classification-JEL: Keywords: Microcredit, sustainable development, strategic development, rural development, lending. Handle: RePEc:sek:ibmpro:6810219 Template-Type: ReDIF-Paper 1.0 Author-Name: Zdena Rosicka Author-Name-First: Zdena Author-Name-Last: Rosicka Author-Email: zdena.rosicka@mendelu.cz Author-Workplace-Name: Mendel University in Brno, Faculty of Forestry and Wood Technology, Department of Forest and Wood Products Economics and Policy Author-Name: Hana Slová?ková Author-Name-First: Hana Author-Name-Last: Slová?ková Author-Email: SHankaa@seznam.cz Author-Workplace-Name: Mendel University in Brno, Faculty of Forestry and Wood Technology, Department of Forest and Wood Products Economics and Policy Author-Name: Václav Kup?ák Author-Name-First: Václav Author-Name-Last: Kup?ák Author-Email: kupcak@mendelu.cz Author-Workplace-Name: Mendel University in Brno, Faculty of Forestry and Wood Technology, Department of Forest and Wood Products Economics and Policy Title: Can we weigh the interests of future generations? Abstract: Human development and sustainability are essential components of contemporary life. Each generation should take its chances and use resources without creating ecological debts by overexploiting capacity of the Earth. We always have to keep in mind the obligation to do at least as much for our successor generation as our predecessors did for us. The effect of environment on humans has both temporary and long-time affects: cultural, natural and industrial heritage preservation is an important component of sensitive equilibrium between economic, social and cultural development. Human resource departments should be able to follow requirements for qualified trained experts for both public and private sectors covering professions able to manage preserving, protecting, presenting, introducing, and improving values of sustainable, healthy and safe surrounding environment. Length: 20 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 208-227 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=014&rid=10204 File-Function: First version, 2018 Number: 6810204 Classification-JEL: O15, M53, Q54 Keywords: human resources, training, disaster management, environmental values, cultural heritage Handle: RePEc:sek:ibmpro:6810204 Template-Type: ReDIF-Paper 1.0 Author-Name: Hana Slová?ková Author-Name-First: Hana Author-Name-Last: Slová?ková Author-Email: SHankaa@seznam.cz Author-Workplace-Name: Mendel University in Brno, Faculty of Forestry and Wood Technology, Department of Forest and Wood Products Economics and Policy Author-Name: Pavel Klein Author-Name-First: Pavel Author-Name-Last: Klein Author-Email: xklein@node.mendelu.cz Author-Workplace-Name: Mendel University in Brno, Faculty of Forestry and Wood Technology, Department of Forest and Wood Products Economics and Policy Author-Name: Jakub Michal Author-Name-First: Jakub Author-Name-Last: Michal Author-Email: jakub.michal@mendelu.cz Author-Workplace-Name: Mendel University in Brno, Faculty of Forestry and Wood Technology, Department of Forest and Wood Products Economics and Policy Author-Name: David B?ezina Author-Name-First: David Author-Name-Last: B?ezina Author-Email: david.brezina@mendelu.cz Author-Workplace-Name: Mendel University in Brno, Faculty of Forestry and Wood Technology, Department of Forest and Wood Products Economics and Policy Title: Business ethics and corporate social responsibility as a tool to stimulate interest in the living environment Abstract: Business ethics, corporate social responsibility and environmental management in business largely overlap and are often the reason for the controversy over their effectiveness and real benefits for businesses and society. An elementary prerequisite for their effective functioning is the overall social interest. Specifically, it concerns the interest on the part of businesses management and, on the other hand, the interest of the citizens who are able to appreciate these practices and put a special emphasis on them. The constant pressure for the protection of the environment from interest groups and international organizations is of a fundamental importance in the development and application of ethical, social and environmental standards that are used in business practice. The information contained in this article presents the information from both primary and secondary surveys carried out in the Czech Republic. The aim of the information is to assess the attitudes of the respondents in the Czech Republic toward the issue of the overall social nature, which the business ethics and related areas such as corporate social responsibility and environmental management certainly are. In the light of the results of national surveys, it is possible to talk about a contradictory perception of these areas. The contradictory nature can be mainly seen in the positive attitudes toward the acquaintance with this issue and the real interest in the support through a financial compensation of such an approach to business. All interpretations are based on the data, which are derived from the questionnaire surveys carried out in the years 2015 - 2018. Length: 20 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 228-247 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=015&rid=10197 File-Function: First version, 2018 Number: 6810197 Classification-JEL: M14, Q00, Q01 Keywords: social responsibility, marketing, forest products, labor and consumers, labor management, environmental and ecological economics, sustainable development Handle: RePEc:sek:ibmpro:6810197 Template-Type: ReDIF-Paper 1.0 Author-Name: Marko Van Deventer Author-Name-First: Marko Author-Name-Last: Van Deventer Author-Email: Marko.VanDeventer@nwu.ac.za Author-Workplace-Name: North-West University Title: Validating a utility and trust in mobile banking scale in the South African context Abstract: A widespread search of four large online academic databases, namely Sabinet Reference, EBSCOhost, Google Scholar and Emerald showed no evidence of a validated attitudes-towards-personal-financial-planning scale within the South African context. To fill this gap in the literature, the aim of this study was to describe the process undertaken to validate attitudes towards personal financial planning as a 13-factor structure within the South African context. The study followed a descriptive and single cross-sectional research design and used a survey self-administered questionnaire to collect the required data from a convenience sample of 334 Generation Y students registered at the campuses of two Gauteng-based public South African universities. The data analysis techniques comprised Pearson?s product-moment correlation analysis, multicollinearity analysis, reliability measures and confirmatory factor analysis using the maximum likelihood method. The findings of the analysis validate that the proposed measurement model of utility and trust in mobile banking is a 13-factor structure that consists of attitudes towards mobile banking, perceived ease of use, perceived behavioural control, perceived self-efficacy, trust in mobile banking, perceived integrity of the mobile bank, perceived relative advantage, perceived compatibility, behavioural intention to use mobile banking, perceived structural assurance, perceived information quality, perceived system quality and subjective norms. In addition, the measurement model revealed evidence of internal-consistency reliability, composite reliability, construct, convergent, discriminant and nomological validity. Furthermore, the measurement model displayed no evidence of multicollinearity between the factors and the goodness-of-fit indices produced by AMOS suggested a well-fitting model. Length: 14 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 248-261 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=016&rid=9984 File-Function: First version, 2018 Number: 6809984 Classification-JEL: G20, M31, O30 Keywords: Utility; trust; mobile banking; confirmatory factor analysis; South Africa Handle: RePEc:sek:ibmpro:6809984 Template-Type: ReDIF-Paper 1.0 Author-Name: PI-HSIA YEN Author-Name-First: PI-HSIA Author-Name-Last: YEN Author-Email: isufinance@gmail.com Author-Workplace-Name: Yu Da University of Science and Technology Title: Framework Building of Financial Performance Index for Airports- A case of Taiwan Abstract: This paper has constructed the representative financial performance evaluation indicators framework for different level airports (type A and B). This paper, by using airport?s two main financial reports: ?balance sheet? and ?Income Statement? and accommodating with characteristics of revenue and expenditure of airports, divides financial evaluation into five elements of ?solvency?, ?profitability?, ?return of investment?, ?assets turnover ratio? and ?debts turnover ratio?, 19 initial financial results evaluation indicators are achieved for proceeding the airports financial results evaluation. For the selection of indicators, this paper uses Grey Relation Analysis to examine the relationship between indicators. Those with high correlation are grouped and then a representative indicator is selected from among them. This method not only simplifies the complex work of evaluation, but can also manage such limitations as a dearth of information or unknown distribution types. In application of the actual sample of A type airports? financial results evaluation, the numbers of evaluation indicator had been decreased from 19 to 6 and make the decreasing ratio 68.42%. In application of the samples B type airports? financial results evaluation, initial financial evaluation indicators had decreased from 19 to 5 representative ones. The evaluation indicators decreasing ratio is 73.68%. Length: 10 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 262-271 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=017&rid=10162 File-Function: First version, 2018 Number: 6810162 Classification-JEL: G30 Keywords: Airport, Financial Index Framework, Grey Relation Analysis Handle: RePEc:sek:ibmpro:6810162 Template-Type: ReDIF-Paper 1.0 Author-Name: Michal Buszko Author-Name-First: Michal Author-Name-Last: Buszko Author-Email: mibus@umk.pl Author-Workplace-Name: Nicolaus Copernicus University in Torun Author-Name: Dorota Krupa Author-Name-First: Dorota Author-Name-Last: Krupa Author-Email: dorota.krupa@umk.pl Author-Workplace-Name: Nicolaus Copernicus University in Torun Author-Name: Malwina Chojnacka Author-Name-First: Malwina Author-Name-Last: Chojnacka Author-Email: m.choj@op.pl Author-Workplace-Name: Nicolaus Copernicus University in Torun Title: Ethical aspects of offering bank products and services to children, youths and young adults Abstract: Children, youths and young adults are becoming a group of clients increasingly served by banks. Due to the lack of regular incomes and an unstable financial situation, these people are not the key customer segment for the banks. Nonetheless, they are treated as prospective clients that are expected to bring profits in the future. An offering of products and services to customers with low financial knowledge and poor experience in finance is a serious ethical concern. Such offerings may bring vital social, economic and financial benefits but also may generate substantial risks. The goal of this paper is to characterise and evaluate ethical aspects of the offering of bank products to young people. For the purpose of the work we reviewed literature and used SWOT analysis to identify the strengths, weaknesses, opportunities, and threats related to the offering of bank products and services to children, youths, and young adults and considered them in an ethical context. We also conducted a survey using CAWI technique on a group of 209 young people. Research shows that young people perceive banks and their offers as safe, and this positively affects their financial knowledge. Length: 19 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 272-290 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=018&rid=10237 File-Function: First version, 2018 Number: 6810237 Classification-JEL: D83, G21, M14 Keywords: bank products and services, children, youths, young adult, knowledge Handle: RePEc:sek:ibmpro:6810237 Template-Type: ReDIF-Paper 1.0 Author-Name: Michal Buszko Author-Name-First: Michal Author-Name-Last: Buszko Author-Email: mibus@umk.pl Author-Workplace-Name: Nicolaus Copernicus University in Torun Author-Name: Dorota Krupa Author-Name-First: Dorota Author-Name-Last: Krupa Author-Email: dorota.krupa@umk.pl Author-Workplace-Name: Nicolaus Copernicus University in Torun Author-Name: Malwina Chojnacka Author-Name-First: Malwina Author-Name-Last: Chojnacka Author-Email: m.choj@op.pl Author-Workplace-Name: Nicolaus Copernicus University in Torun Title: Bank products and services for children, youths and young adults: features, models, customization Abstract: Banks often offer their products and services to young people, i.e. children, youths and young adults. Such products and services are characterised by special features and functions as they are offered to clients with low financial competences, low economic knowledge as well as a lack of regular income. In effect they do not bring current profits to banks and the process of servicing of young people is treated rather as a long-term investment project. The purpose of this paper is to characterise and evaluate bank products and services offered to young customers, including their features, functions and legal terms of using as well as to identify ways of their offering in the Polish banking sector. To achieve the research goal, the authors studied literature, analysed offers of banks in Poland, and conducted a survey using CAWI technique on a group of 209 young respondents. Based on the research, the authors identified optimal features of products and services for young customers as well as their customisation. The authors also identified several models of offering products to children, youths and young adults. The research indicated that young people use bank products and services commonly and they are satisfied with banking offers. They find safety of money as the most important feature of products and services. Length: 21 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 291-311 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=019&rid=10238 File-Function: First version, 2018 Number: 6810238 Classification-JEL: D83, G21, M31 Keywords: bank products and services, children, youths, young adults, models of offering Handle: RePEc:sek:ibmpro:6810238 Template-Type: ReDIF-Paper 1.0 Author-Name: Anushree Harihar Author-Name-First: Anushree Author-Name-Last: Harihar Author-Email: xah16002@astra.xlri.ac.in Author-Workplace-Name: XLRI: Xavier School of Management, Jamshedpur India. Author-Name: Gloryson Chalil Author-Name-First: Gloryson Author-Name-Last: Chalil Author-Email: gloryson@xlri.ac.in Author-Workplace-Name: XLRI: Xavier Institute of Management, Jamshedpur India Title: IMPACT OF TECHNOLOGICAL CHANGES ON HRM COMPETENCY FRAMEWORKS Abstract: The IT industry is witnessing rapid change due to technological advancements that are being made and adapted in organisations every day. This research aims to study how these changes have affected the HR department at a multinational IT professional services firm in India, in terms of the changes in their HR roles and role-specific competencies.Two global HRM Competency Models ? SHRM Competency Model 2012 and the HRCS Model 2016 by Michigan-Ross ? have been studied in detail and combined to form an exhaustive list of 18 core competencies for HR professionals. On analysing the HR roles at the organisation under study, it was found that there are 11 unique roles which leverage these 18 competencies. Interviews have been taken of senior and junior resources in the HR roles identified, to take their inputs on the impact of technological changes (in the organisation and industry) on their roles and how they see the core competency requirements for their role changing in the future.It was found that across all roles, there is a need to understand business better and move away from just performing activities to adding thoughtful value in every contribution made. Competencies required for such a shift are different than those for today?s nature of work, which is already seeing great transformation. Length: 9 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 312-320 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=020&rid=10374 File-Function: First version, 2018 Number: 6810374 Classification-JEL: J24, J44, O39 Keywords: HRM Competencies, Technological Change, Managing Change Handle: RePEc:sek:ibmpro:6810374 Template-Type: ReDIF-Paper 1.0 Author-Name: Fayyaz Ahmad Author-Name-First: Fayyaz Author-Name-Last: Ahmad Author-Email: dr.fayyaz@uog.edu.pk Author-Workplace-Name: University of Gujrat Title: An fMRI STUDY OF NEURAL DECISION MAKING USING SUPPORT VECTOR MACHINE Abstract: There is an increasing trend of employing fMRI by the neuroimaging community for measuring the blood oxygenation levels towards quantifying brain activity. The experimental modality typically involves a rest and a task state during which brain activation in participants is registered during an fMRI scan. In this work, we have taken this approach and analyzed two Brodmann areas (BAs), which were our regions of interest (ROI) from the prefrontal lobe of human brain, for their role in decision making. These ROIs (BA10 and BA47) are reportedly activated during decision making. Support vector machine (SVM) was employed for classification of the activated voxels in the ROIs. Each dominant voxel was ranked on the basis of perceived pattern in the brain. Our experimental design and results can assist in decoding the decision-making neuron connectivity for applications in neuromarketing and neuroeconomics. Length: 13 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 321-333 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=021&rid=9558 File-Function: First version, 2018 Number: 6809558 Classification-JEL: D87 Keywords: activated areas, decision making, fMRI, BAs, SPM Handle: RePEc:sek:ibmpro:6809558 Template-Type: ReDIF-Paper 1.0 Author-Name: Emeka Okereke Author-Name-First: Emeka Author-Name-Last: Okereke Author-Email: emeka.okereke@uniport.edu.ng Author-Workplace-Name: University of Port Harcourt Author-Name: Ufuoma Ofierohor Author-Name-First: Ufuoma Author-Name-Last: Ofierohor Author-Email: ufuomaearnest@gmail.com Author-Workplace-Name: University of Port Harcourt Title: HEALTH FINANCE AND ECONOMIC GROWTH IN NIGERIA. Abstract: This study, health finance and economic growth in Nigeria over a period of 1990-2016, aims at examining the effect of health financing on economic growth in Nigeria. It utilized secondary data, sourced from the Statistical Bulletin of Central Bank of Nigeria . Data on Gross Domestic Product (GDP), Capital Expenditure on Health (CXHE), Human Health & Social Services Output Investment (HHSS) and Recurrent expenditure on health (RXHD) were analysed using econometric package, E- view, to test for stationarity; Johansson cointegration test, and Error Correction Mechanism (ECM) were employed. It was found that a long run significant positive relationship exist between Capital Expenditure on Health (CXHE) and gross domestic product (GDP) with very marginal contribution, significant positive relationship between Human Health & Social Services Output Investment (HHSS) and gross domestic product (GDP), insignificant negative relationship between Recurrent expenditure on health (RXHD) and gross domestic product (GDP) in Nigeria. There is clear evidence of inequality in the access to health care services and low income characteristics of the country in view of the high level of Out-of-Pocket Health Expenditure of 77.7%, 77.5% and 72.2% in 2005, 2010 and 2015 respectively. It therefore recommends that Nigerian government should, as a matter of priority, increase budgetary allocation to the health sector by 40% yearly incremental allocation based on the current (2017) provision of 4.16%.They should also give deliberate attention to developing health infrastructures and providing quality health services. Investment in human capital and public health should be made a priority as, it not only increases labour productivity, but also generates greater income and economic growth. Length: 16 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 334-349 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=022&rid=10240 File-Function: First version, 2018 Number: 6810240 Classification-JEL: E62 Keywords: Health Finance, Gross Domestic Product, Capital Expenditure on Health, Human Health & Social services Output Investment, Out-of-pocket health expenditure. Handle: RePEc:sek:ibmpro:6810240 Template-Type: ReDIF-Paper 1.0 Author-Name: Chika Yoshida Author-Name-First: Chika Author-Name-Last: Yoshida Author-Email: cyoshida@shonan.bunkyo.ac.jp Author-Workplace-Name: Bunkyo University Title: Applicability of Teleworking in Software Distributed Development Abstract: The purpose of this research is to confirm the possibility of personnel participation in a software development project remotely. Modern system development projects require secure specialist personnel with a wide range of technical capabilities to satisfy the diversified customer needs and the remarkable technological advancement. Nevertheless, many Japanese companies are oriented toward centralized development. There are limited people in the organization with the latest technology, and their work orientation is not uniform, making it difficult to realize intensive development. These trends are not limited to the IT industry. At the same time, the Japanese government recommends that companies adopt teleworking in order to provide flexibility to their employees and improve their quality of life. In research, teleworking has become a trend in current software development environments, confirming the possibility of distributed software development in the IT industry. Here, we propose a teleworking system configuration for such distributed development. Length: 15 pages Creation-Date: 2018-10 Publication-Status: Published in Proceedings of the Proceedings of the 8th Business & Management Conference, Venice, Oct 2018, pages 350-364 File-URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=023&rid=10210 File-Function: First version, 2018 Number: 6810210 Classification-JEL: L86, D39 Keywords: Revising Workflow, Software Distributed Development, Personnel, Remote Participation, Telework Handle: RePEc:sek:ibmpro:6810210