1,751 research outputs found
LAND MARKET: REALITIES OF UKRAINE AND EXPERIENCE OF POLAND
Agricultural lands are an indispensable resource for ensuring food security in Ukraine. Ukraine
is on the path of reforming land relations and forming a market for agricultural land. Since Poland is
close to Ukraine in terms of climatic conditions and land use, its experience had been taken into account.
The purpose of the article is to form the process of the agricultural land market in Ukraine based on the
experience of Poland. To study the research problems, comparative methods of research and observation
have been used, as well as methods of synthesis, analysis and abstract logical approaches to the search,
justification and determination of periods of development of land relations in Ukraine and Poland. The
article discusses the approaches of scientists to determining the essence of the “land market”, outlines the
conditions for the development of the land market in European countries (Holland, Switzerland, Austria,
Germany, Great Britain, Scotland, Spain, Poland, Bulgaria, Romania, Croatia, and Estonia). The periods
of development of the land market in Poland and Ukraine have been highlighted. An analytical assessment
of the market for the purchase and sale of agricultural land in the regions of Ukraine has been carried out (indicating the number of transactions completed and the total area of land plots). Comparative information
on the cost of land in the European Union countries has been provided.
The authors’ vision of the process of forming the agricultural land market in Ukraine is
summarized, highlighting: I - Legal regulation; II - The step-by-step process of implementing the reform
in accordance with the legislative framework, features of the implementation of land reform under
martial law; III - Implementation of the land market using a transparent system through the Application
(Unified portal of public services) Action; VI – State control over available agricultural lands and their
legal structure; V – Conducting an expert assessment of land plots and/or determining their regulatory
assessment; VI – State control over available agricultural lands and their legal structure; VII - Constant
monitoring of the functional use of agricultural land
It Takes A Village: A Qualitative Study on Parent and Teacher Perceptions of The Full-Service Community School Model and its Influence on School Communities
Many school districts, particularly in inner-city communities, face numerous barriers to students’ academic success. Unfortunately, the school paradigm is not constructed to address the glaring social/emotional conditions affecting millions of children (Anderson-Butcher et al., 2017). As a result, educators and social reformers have urged school leaders to expand the public school mission by emphasizing community agencies to bridge the socio-economical gaps plaguing urban districts (Dryfoos, 1994; Dryfoos, 1998). The Full-Service Community School (FSCS) model involves collaboration with community organizations by making the school a hub for the community beyond typical academic services (Blank et al., 2003; Dryfoos, 1994; Dryfoos, 1998). Despite the promising research on the FSCS model, little analysis has been done to understand parents’ and staff’s perceptions of the model. This study investigates teacher and parent perceptions of the Full-Service Community School model and its impact on overall school communities. This narrative research design used semi-constructed interviews to capture stakeholders’ experiences regarding how they perceive the model to impact school communities. The study found that parents and teachers perceive the FSCS model to positively impact the school community, especially in school climate, school resources, academics, and community engagement. These findings substantiated the prior research on the Full-service community school model and its impact on school outcomes
Modelo SERVQUAL para medir la calidad en el servicio en operadores logísticos
Service quality is fundamental for distribution logistics operators who want to enjoy good consumer perception and thus differentiate themselves from others. Multiple models (mainly from China and Korea) can be used to measure consumer’s perception of these services, but the SERVQUAL model stands out among them. This article presents a systematic review of the literature (published from 2010 to 2021) about the SERVQUAL model employed to measure the service quality of distribution logistics operators. This model enables logistics companies to find strategies to promote their growth. The PRISMA methodology was adopted for this literature review. Information about studies, authors, and countries that have investigated the SERVQUAL model was obtained from three research databases: Web of Science, ScienceDirect, and Redalyc. This review found twelve research papers that have analyzed public transport (Redalyc), distribution in customer service (ScienceDirect), and the evaluation of logistics companies (Web of Science). These findings are concentrated in Europe, Asia, and Latin America and in goods transported by sea—which creates a research gap and a framework for future studies.La calidad de servicio en los operadores logísticos de distribución es parte fundamental de cualquier empresa que desea tener una buena percepción del consumidor y poder así diferenciarse de las demás. Para medir la percepción del consumidor de dichos servicios, se identifican diversos modelos en las investigaciones de algunos países, principalmente China y Corea, entre el que se destaca el modelo SERVQUAL. Por lo tanto, el propósito fundamental de esta investigación fue realizar una revisión sistemática de la literatura, con el fin de hacer énfasis a los estudios efectuados con el modelo SERVQUAL para medir la calidad de servicio en los operadores logísticos de distribución, permitiéndoles a estos buscar estrategias que fomenten el crecimiento de la propia empresa, considerando un periodo de 2010 a 2021. Lo anterior se hizo mediante la utilización de la metodología PRISMA. Cabe resaltar, además, como un aporte importante para el contexto metodológico, que la información de los estudios y los autores que abordan el modelo, así como la de los países donde se ha investigado, se obtuvo de las bases de datos de Web of Science, Science direct y Redalyc. Por lo tanto, como resultado se encuentran doce artículos relacionados con el análisis del transporte público (Redalyc), distribución en servicio al cliente (Science Direct) y la evaluación de empresas de servicios logísticos (Web of Science), encontrándose la aplicación del Modelo SERVQUAL con otros métodos (FAHP, TOPSIS, Delphi-Fuzzy PIPRECIA). Estos hallazgos se concentran en Europa, Asia y Latinoamérica, en el transporte de bienes vía marítima, lo que provee de un vacío en las investigaciones y un marco para desarrollar futuros estudios
Cárceles productivas y la satisfacción de los internos del establecimiento penitenciario Huánuco, 2022
El presente estudio de investigación tuvo como objetivo el determinar de
qué manera las cárceles productivas se relacionan con la satisfacción de los
internos del establecimiento penitenciario Huánuco, 2022. Consiste en un
estudio de tipo básico con nivel descriptivo correlacional, no experimental
aplicado a una muestra de 80 internos controlados en actividades laborales del
establecimiento penitenciario Huánuco, a partir de la técnica de recolección de
datos denominada encuesta y ficha de observación. Los resultados fueron
procesados en una tabla de frecuencias para más tarde realizar una prueba de
correlación. Se obtuvieron los siguientes resultados; Las cárceles productivas
se relacionan directamente con la satisfacción de los reclusos del
establecimiento penitenciario Huánuco, 2022; siendo el programa de cárceles
productivas una estrategia de reincorporación a la sociedad dirigida a los
internos, su práctica también les permite tener un medio para desarrollar ciertas
habilidades productivas que a la larga les permitirá desempeñarse de manera
provechosa en la sociedad, es por ello que provisionar de equipos, materiales,
herramientas e instrumentos dentro de los procesos productivos, podrán
aportar calidad al trabajo artesanal de los internos, del mismo modo se observó
la necesidad de guías técnicos y docentes especializados en dicha materia, lo
cual podría llegar a perjudicar la continuidad en su aprendizaje progresivo
Essential internal control: evidence from the executive branch of the State of Ceará
Purpose: This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of the State Constitutional Amendment n. 75 of 2012, within the Public Administration of the Executive Branch of the State of Ceará, in the period 2012-2021.
Design: The study relates the identified management practices to COSO (The Comitee of Sponsoring Organizations) Methodology "Internal Environment" component categories. The Research is classified as basic, exploratory, bibliographic, on the theme of Internal Control in scientific articles published between 2015 and 2021, and documental, carried out through official documents, including the 27 Brazil constitutions.
Findings: Existence of management practices that corroborate the essentiality of internal control in Ceará.
Limitations: The study is limited to evidencing the control practices implemented in Ceará, not evaluating them as to their quality.
Practical implications: Contributions on Control on constitutional-legal bases for other Brazilian Federation States.
Social implications: Possibility of introducing the research theme into various branches of scientific knowledge, such as Political Science and contributing to public organizations to implement policies with the proper application of resources for the benefit of society.
Originality: The originality of the research is in demonstrating the essentiality of internal control in the state of Ceará, from the edition of management acts performed by the Executive Branch, based on Constitutional Amendment 75 of 2012, which did not become a dead letter of the law, enabling other states of the federation to do the same
Exploring Strategies for Measuring Team Innovation in Small Financial Business
Small financial business leaders cannot maintain a competitive advantage without effectively measuring work team innovation. The purpose of this qualitative exploratory multiple case study was to explore the strategies that small financial business leaders use to measure work team innovation to maintain a competitive advantage. The conceptual framework undergirding this study was Schumpeter’s innovation management theory. The research question asked what strategies small financial business leaders use to effectively measure work team innovation to maintain a competitive advantage. Interview data were collected from 15 small financial business leaders who employ less than 100 employees in Madison, Chester, Gibson, Henderson, and Crockett counties in west Tennessee and are members of a local Chamber of Commerce. Data analysis used descriptive coding method. The findings showed that small financial business leaders understand the importance of using innovation appropriately in their organization to maximize organizational performance on the work team level. Small financial business leaders acknowledged the effect COVID-19 had on the work environment and that the focus of their organization should be on the customers’ needs over the needs of their organization. This study’s positive social change implications could be that small financial businesses that use innovation appropriately in their organization might increase customer satisfaction and increase organizational success
Application of the Internet of Things and 6G Cellular Communication to Optimize Accounting and International Marketing
Digitalization of marketing forms preconditions for personalization and individualization of advertising promotion of goods (works, services). Databases about consumer preferences and market situation are at the disposal of major international corporations, which makes it difficult for advertisers and admen. It is envisaged that the development of technologies of the Internet of Things (IoT) and 6G cellular communication should change the situation in the field of processing and using information for accounting, management and marketing purposes. The purpose of the scientific research lies in optimization of accounting and international marketing in terms of determining income, expenses and, accordingly, profits from the lease of commercial and advertising space in all international participants of lease relations on the basis of information generated by innovative technologies of the Internet of Things and cellular communication of the sixth communication generation. In particular, the method of using technologies of the Internet of Things and 6G cellular networks was developed for obtaining information about the movement of visitors of commercial establishments and their consumer preferences. The procedure for recognition and accounting of all market participants’ income, expenses and, accordingly, financial results from the lease of commercial and advertising space has been developed, including operators of commercial establishments, advertisers, admen, and leasers. The organization of accounting the lease of commercial and advertising areas as part of international economic activity of enterprises has been optimized by providing international access to information and software and technical resources of the Internet of Things and cellular communication. Management decisions have been made as a reaction to information from a database about visiting commercial establishments. Based on the authors’ proposals, the order of circulation of accounting and management information and funds from buyers to operators of trade networks, trade establishments, advertising agencies and, finally, producers of goods (works, services) are proposed through the systems of international information relations that form a closed cycle of economic activity at the global level and require further scientific research
FACTORS INFLUENCING STUDENT EXPECTATIONS OF SATISFACTION IN CHINESE HIGHER EDUCATION FUNDING
China has gradually developed a multi-stage reform mechanism for student financial assistance in education. This study discusses the importance of satisfaction among students in analysing funding policies and programmes. The report will identify the challenges and shortcomings of university funding by reviewing and studying underlying issues. This study uses a mixture of qualitative and quantitative approaches, with an emphasis on quantitative methods. The primary aim of the analysis is to investigate the variables that affect student aspirations and satisfaction with Chinese higher education funding. It gathers primary data through realistic research and conducts in-depth statistics and data interpretation on the collected data. This study mainly relates consumer satisfaction and the modern public service philosophy to student satisfaction assessment. The evaluation of the new assistance programme of colleges and universities may be basically as a public good. The study adds to Vygotsky's theory of cognitive growth by developing relationships between paying support, free funding, overt funding, tacit funding, and student satisfaction among Chinese secondary students. It establishes the appropriateness of using models and hypotheses from developed countries to study in China. The study's key conclusions involved the impact of paying support, free funding, explicit funding, and tacit funding on student satisfaction. It sheds light on the relationships and impacts of internal higher education institution factors, external higher education institutions factors, and student factors on Student Satisfaction. It offers a more comprehensive view of the impact of different variables on Student satisfaction than previous studies have explored in this area. Article visualizations
Sofisticação financeira dos CEO's : análise em três ensaios
Orientador: Prof. Dr. Rodrigo Oliveira SoaresTese (doutorado) - Universidade Federal do Paraná, Setor de Ciências Sociais Aplicadas, Programa de Pós-Graduação em Contabilidade. Defesa : Curitiba, 04/08/2023Inclui referênciasResumo: A presente tese teve como objetivo identificar quais são as características de Sofisticação Financeira dos CEOs das companhias abertas brasileiras, e analisar como ocorre o impacto indireto no desempenho empresarial quando mediado pela decisão de estrutura de capital. A tese é constituída por três ensaios independentes, que quando reunidos torna-se possível compreender quais são as características de sofisticação financeira, quem são os CEOs brasileiros e se estes utilizam-se da decisão de estrutura de capital para atingir o desempenho. O primeiro ensaio é uma revisão sistemática da literatura que mapeia como a Sofisticação Financeira do CEO provoca impactos diretos e indiretos no desempenho das empresas. Assim, detectou-se que as características: experiência como CEO, experiência em cargos de elevada hierarquia (ECEH), experiência no setor de atuação da empresa (ESAE), experiência no setor financeiro, experiência financeira, experiência internacional, formação financeira (FF) e formação internacional (FI), contribuem para a formação de uma cognição sofisticada financeiramente. Em especial, verificou-se que a estrutura de capital foi a única tomada de decisão em que se iniciou a investigação como mediadora da relação entre algumas características e o desempenho; e que o ROA é a proxy mais utilizada para o desempenho financeiro. O segundo ensaio caracteriza os CEOs das empresas de capital aberto listadas na B3. Dessa forma, oferece um panorama geral em termos de média e percentuais sobre as características tradicionalmente investigadas (como idade, gênero, dualidade, participação acionária etc.) e as características de sofisticação financeira. Além disso, foram utilizadas análise de conteúdo, estatísticas univaridas, bivariadas e não paramétricas entre as características, das características com variáveis contábeis (como, proxies para nível de investimento, financiamento e desempenho) e da empresa (como setor, controle estatal, controle privado e tamanho). Como resultados, pode citar que: 68% dos CEOs brasileiros possuem FF, sendo que 47,08% alcançaram essa característica inda a nível de graduação, sendo os cursos de administração e contabilidade os protagonistas; há presença de alguns Co-CEOs e contextos relevantes de sucessão; a correlação entre idade e gênero, "masculino e jovem" e "feminino e mais velho", demonstra uma combinação cognitiva acentuada sobre a abertura para mudanças e postura conservadora; e a correlação entre características FF e FI para com o nível de escolaridade (NE), aponta efeitos cognitivos similares, como propensão de risco e maturidade, de modo que o NE pode capturar relações da FF e FI quando essas não são controladas, uma vez que dizerem respeito a informações mais específicas. O terceiro ensaio investiga o impacto das características de sofisticação financeira na estrutura de capital e no desempenho financeiro, e explora o efeito mediador da estrutura de capital no impacto das características de sofisticação financeira no desempenho financeiro das empresas de capital aberto listadas na bolsa de valores brasileira. Os resultados indicaram que: o elevado uso da alavancagem financeira conduz ao menor nível de ROA; as características de sofisticação financeira ESAE e FF impactam negativamente e a FI positivamente no uso da alavancagem financeira; que a experiência como CEO por tempo de mandato e a ESAE impactam positivamente e a ECEH negativamente no ROA; e, por fim, que a alavancagem financeira medeia a relação entre as características ESAE e FF no ROA, reduzindo os efeitos negativos da relação direta entre alavancagem financeira e ROA. A relação moderadora com a característica FF é uma confirmação à literatura existente, e tanto a investigação quanto os resultados da característica ESAE são inéditos à literatura.Abstract: This thesis aimed to identify what are the characteristics of Financial Sophistication of CEOs of Brazilian publicly held companies, and to analyze how the indirect impact on business performance occurs when mediated by the capital structure decision. The thesis consists of three independent essays, which when put together makes it possible to understand what the characteristics of financial sophistication are, who are the Brazilian CEOs and if they use the capital structure decision to achieve performance. The first essay is a systematic review of the literature that maps how the Financial Sophistication of the CEO causes direct and indirect impacts on the performance of companies. Thus, it was detected that the characteristics: experience as CEO, experience in high-level positions (ECEH), experience in the company's operating sector (ESAE), experience in the financial sector, financial experience, international experience, financial training (FF) and international training (FI), contribute to the formation of a financially sophisticated cognition. In particular, it was found that the capital structure was the only decision-making process in which research began as a mediator of the relationship between some characteristics and performance; and that ROA is the most used proxy for financial performance. The second essay characterizes the CEOs of publicly traded companies listed on B3. In this way, it offers an overview in terms of averages and percentages of the traditionally investigated characteristics (such as age, gender, duality, shareholding, etc.) and the characteristics of financial sophistication. In addition, content analysis, univariate, bivariate and non-parametric statistics were used between the characteristics, of the characteristics with accounting variables (such as proxies for investment level, financing and performance) and of the company (such as sector, state control, private control and size). As a result, it can be mentioned that: 68% of Brazilian CEOs have FF, and 47.08% have achieved this characteristic even at the undergraduate level, with administration and accounting courses being the protagonists; there are some Co-CEOs and relevant succession contexts; the correlation between age and gender, "male and young" and "female and older", demonstrates a strong cognitive combination about openness to change and conservative posture; and the correlation between FF and FI characteristics for the level of education (NE), points to similar cognitive effects, such as risk propensity and maturity, so that the NE can capture FF and FI relationships when these are not controlled, since concerning more specific information. The third essay investigates the impact of financial sophistication characteristics on capital structure and financial performance, and explores the mediating effect of capital structure on the impact of financial sophistication characteristics on the financial performance of publicly traded companies listed on the Brazilian stock exchange. The results indicated that: the high use of financial leverage leads to the lowest level of ROA; the characteristics of financial sophistication ESAE and FF negatively impact and FI positively in the use of financial leverage; that experience as CEO for tenure and ESAE positively impact and ECEH negatively on ROA; and, finally, that financial leverage mediates the relationship between ESAE and FF characteristics in ROA, reducing the negative effects of the direct relationship between financial leverage and ROA. The moderating relationship with the FF trait is a confirmation of the existing literature, and both the investigation and the results of the ESAE trait are unprecedented in the literature
Aspectos relevantes de la Cultura Organizacional de los docentes en una Institución de Educación Superior Tecnológica Peruana
This article analyzes the current and desired organizational culture in a technological higher education institution in Peru, based on the perceptions of its teachers. The organizational culture is an important intangible corporate asset as it helps to explain the underlying aspects that have a significant impact on the management of organizations. For this reason, we carried out the diagnosis of the attributes of the organizational culture in the aforementioned educational institution, to support the definition of actions that promote its corporate organic development, attending to the needs of its environment. We used quantitative methodology to collect information, upon questionnaires based on the Competing Values Framework and the Organizational Culture Assessment Instrument, which allowed us to identify relevant characteristics of each type of organizational culture. The findings of the surveys applied to the teachers revealed and validated that the current dominant culture is the Hierarchical one, followed by the Clan culture; although educators would expect Market culture to predominate in the future, without abandoning Hierarchical and Clan cultures. The importance of this research relies on the fact that it offers to the responsible staff for educational management at the educational institution, the most detailed knowledge about the main characteristics of organizational culture, the understanding of the context in which it occurs and helps to identify if it is aligned with the strategic corporate objectives, as well as, if applicable, define the opportunities for improvement and the actions required to continue enriching the organizational culture.Este trabajo analiza la cultura organizacional, actual y deseada, en una institución de educación superior tecnológica en Perú, según las percepciones de sus docentes. La cultura organizacional es un activo intangible corporativo importante porque ayuda a explicar los aspectos subyacentes que producen impacto trascendente en la gestión de las organizaciones. Por ello, efectuamos el diagnóstico de las características de la cultura organizacional en la referida institución educativa con el fin de apoyar la definición de acciones que potencien su desarrollo orgánico corporativo atendiendo a las necesidades de su entorno. Utilizamos metodología cuantitativa para recolectar información, a través de cuestionarios basados en el Competing Values Framework y el Organizational Culture Assessment Instrument, que nos permitió identificar características relevantes de cada tipo de cultura organizacional. Los hallazgos de las encuestas aplicadas a los docentes revelaron y validaron que la actual cultura dominante es la Jerárquica, seguida por la cultura de Clan; aunque los educadores esperarían que la cultura de Mercado predomine a futuro, sin abandonar las culturas Jerárquica y de Clan. La importancia de esta investigación radica en que ofrece a los responsables de gestión educativa en la institución, el conocimiento más detallado sobre las principales características de la cultura organizacional, la comprensión del contexto en que ocurre y ayuda a identificar si ésta se encuentra alineada con los objetivos estratégicos corporativos; así como, de ser el caso, definir las oportunidades de mejora y las acciones requeridas para seguir enriqueciendo la cultura organizacional
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