Asset Lantung : Wara-Wara Akuntabilitas dan Ghost shopping dengan Pendekatan Netnografi

Accountability is based on the need for an individual or entity to be able to express their anger over any day-to-day currency actions, decisions, or ex-penses that relate to them. Recognition is essential in the context of oil as-sets and natural resources to ensure that proper management and utiliza-tion are carried out. The study aims to provide an understanding of an ac-countability practice for managing Lantung assets (natural resource assets). This research uses an interpretive paradigm and qualitative method with Combination of Literature Study and Netnography Approaches. The re-sults of the study provide an understanding of accountability practices in-dicating that companies take various steps to secure their position from var-ious threats while maintaining their "power" The ghost shopping strategy by companies has yielded results in the pricing of Lantung. The interpreta-tion of agency theory as an accountability performance drama seeks to pre-sent capitalist values to the audience to remain focused on the appearance of accountability presented through financial statements (accounting prod-ucts). Finally, the values of capital (again) give legitimacy to decision-makers to stand on these capitalist values

Inflation and Unemployment Trade-off: Is Phillips Curve True for African Developing Countries? Evidence from Sudan

The relationship between wage inflation and unemployment (Phillips Curve) is controversial in economic thought, and the controversy is centered around whether there is always a trade-off or not. If this relationship is negative it is called The short-run Fillips Curve. However, in the long run, this relationship may probable not exist. The matter of how inflation and unemployment influence economic growth, is debatably among macroeconomic policymakers. This study examines the behavior of the Phillips Curve in Sudan and its effect on economic growth

Factors influencing financial performance in South Africa’s food and beverage industry: An empirical analysis

Purpose: This study aims to investigate the determinants of financial performance in the food and beverage sector of South Africa, focusing on 11 listed companies on the Johannesburg Stock Exchange. Methodology: The study employs panel data regression analysis using secondary data sourced from the Integrated Real-time Equity System (IRESS) Library, covering the period from 1988 to 2017. Return on assets (ROA) is used as the performance indicator, while the explanatory variables include debt ratio, cash conversion cycle, leverage, labour, and capital. Results: The study’s findings reveal that labour and capital are statistically significant determinants of financial performance in the food and beverage sector of South Africa. On the other hand, debt ratio, cash conversion cycle, and leverage have an insignificant impact on the firms' performance. Theoretical contribution: This study contributes to the literature on the determinants of financial performance in the food and beverage sector, particularly in the context of South Africa. The findings highlight the importance of labour and capital as key factors influencing financial performance in the sector. Practical implications: The study's results have practical implications for managers and stakeholders in the food and beverage sector of South Africa. It is recommended that firms in the sector pay more attention to labour and capital as these variables have proven to be strong determinants of financial performance

Readiness of Public TVET for the Fourth Industrial Revolution : the case of South Africa

Abstract: This study aimed at determining the readiness of South African Public Technical and Vocational Education and Training (TVET) Colleges to operate in the 4IR. An assessment of the indicators deemed to prove readiness by the researchers of this study basing on literature was conducted through virtually interviewing public TVET College Principals, Deputy Principals Academic, Human Resources Managers and ICT Managers. A purposive sample of 26 from a population of 50 public TVET colleges proportionally representing the 9 provinces of South Africa was identified. The interviews were video recorded and later transcribed. From the findings it was concluded that most of the public TVETs realised the importance of readiness for 4IR as they got a push from Covid-19 and started or intensified preparing but were not completely ready due to lack of or inadequate teaching and learning technologies, training for teaching staff on the use of available technology; poor connectivity; lack of computing equipment; lack of ICT infrastructure; lack of ICT Strategies; and above all lack of policy directive. The findings could be used by the South African government to inform policy formulation and supporting higher education and training as a response to demands of 4IR to promote readiness by public TVETs to operate in the era characterised by intense technological changes

A divulgação de informação relacionada com os ativos intangíveis e o desempenho empresarial

Mestrado em ContabilidadeA presente investigação tem por propósito analisar o impacto do nível de divulgação de informação relacionada com ativos intangíveis no desempenho empresarial de entidades cotadas em bolsas europeias. Com efeito, pretende-se analisar a divulgação obrigatória, segundo a International Accounting Standards 38, e voluntária, em conformidade com o índice proposto por Cabedo (2002), de 28 entidades, cotadas no mercado irlandês, belga, francês, espanhol e grego para o período temporal compreendido entre 2017 e 2022. Os resultados obtidos permitem aferir um grau de associação positivo entre a divulgação obrigatória e o desempenho medido através de métricas contabilísticas e uma associação negativa com o desempenho aferido mediante métricas de mercado. Quanto à divulgação voluntária, o estudo empírico permitiu obter uma correlação negativa com o desempenho contabilístico e uma associação positiva com o desempenho de mercado. Foi ainda possível aferir que, a cultura configura um fator relevante na definição das políticas de divulgação de informação sobre ativos intangíveis.The purpose of this investigation is to analyze the impact of the level of disclosure of information related to intangible assets on the business performance of entities listed on European stock exchanges. In effect, the aim is to analyze mandatory disclosure, according to International Accounting Standards 38, and voluntary disclosure, in accordance with the index proposed by Cabedo (2002), of 28 entities, listed on the Irish, Belgian, French, Spanish and Greek markets for the period between 2017 and 2022. The results obtained allow us to assess a positive degree of association between mandatory disclosure and performance measured through accounting metrics and a negative association with performance measured using market metrics. As for voluntary disclosure, the empirical study revealed a negative correlation with accounting performance and a positive association with market performance. It was also possible to verify that culture is a relevant factor in defining policies for disclosing information about intangible assets.info:eu-repo/semantics/publishedVersio

Artificial Intelligence and Ambient Intelligence

This book includes a series of scientific papers published in the Special Issue on Artificial Intelligence and Ambient Intelligence at the journal Electronics MDPI. The book starts with an opinion paper on “Relations between Electronics, Artificial Intelligence and Information Society through Information Society Rules”, presenting relations between information society, electronics and artificial intelligence mainly through twenty-four IS laws. After that, the book continues with a series of technical papers that present applications of Artificial Intelligence and Ambient Intelligence in a variety of fields including affective computing, privacy and security in smart environments, and robotics. More specifically, the first part presents usage of Artificial Intelligence (AI) methods in combination with wearable devices (e.g., smartphones and wristbands) for recognizing human psychological states (e.g., emotions and cognitive load). The second part presents usage of AI methods in combination with laser sensors or Wi-Fi signals for improving security in smart buildings by identifying and counting the number of visitors. The last part presents usage of AI methods in robotics for improving robots’ ability for object gripping manipulation and perception. The language of the book is rather technical, thus the intended audience are scientists and researchers who have at least some basic knowledge in computer science

Africa's digital future

The main thrust of this book is to examine whether Africa is in a position to benefit from the digital age, given the continent’s many development challenges and slow adoption of digital technologies. While there is substantial literature on the digital economy and the quickening pace of the Fourth Industrial Revolution (4IR), comparatively little research has been conducted on what the digital age means for Africa. This book aims to close this research gap by using various qualitative and quantitative research methodologies to arrive at a cross-section of original findings and perspectives on how Africa can capitalise on the benefits of digital developments, including their potential to create jobs and bring about more inclusive growth. The book’s main contribution is its coverage of a range of topics that will affect Africa’s digital future, including industrialisation, global value chains, transport and logistics, trade facilitation, labour-market dynamics, employment and education. The theme of digital trade forms a backdrop to many of the chapters, along with references to the COVID-19 pandemic. The book acknowledges that although African countries should learn from international best practices, they need to chart their own course according to their own particular circumstances. By adopting a digital mindset, countries should be able to diversify economically and extend their market reach across the continent. Furthermore, while Africa should be looking to the future and determining how digital technologies can become effective tools of sustainable development, the continent has much catching up to do

Diagnóstico de las MYPE con morosidad dentro del Programa LendwithCare de CARE PERU e IDER CV

La literatura señala que la morosidad es un problema dentro de las instituciones financieras y, muchas veces, es ocasionada porque las partes otorgadoras de crédito no son capaces de conocer realmente a sus clientes, lo que conlleva a que estos se beneficien individualmente de la situación y accedan a créditos que no podrán cumplir de forma responsable. La morosidad se ha visto perturbada por acontecimientos como la pandemia, perjudicando a las personas y empresas, en especial, a las MYPE, por lo que es importante estudiar estas situaciones. Ante esta situación problemática, también presente en el programa LendwithCare de CARE Perú e IDER CV, la presente investigación busca realizar un diagnóstico de las MYPE con morosidad dentro del programa en mención. De acuerdo a la problemática, para la investigación se ha utilizado una metodología de corte cualitativo con un alcance descriptivo que tiene como sujeto de estudio a los clientes del programa LendwithCare de IDER CV que presentan un retraso mayor de treinta días en al menos una cuota del pago de sus préstamos. En un primer momento, se ahondó en un acercamiento a la literatura sobre MYPES, información asimétrica, morosidad, gestión de créditos, entre definiciones importantes para la investigación y comprensión del tema a estudiar. En un segundo momento, se dedicó esfuerzos a una revisión exhaustiva de las fuentes para determinar las herramientas y técnicas de recopilación de información. En esta oportunidad se empleó entrevistas semiestructuradas a expertos, a administradores de las agencias de la institución y al cliente con morosidad mayor a treinta días. El tercer momento se encuentra relacionado con la recopilación de investigaciones similares como fuente de guía y discusión con expertos. En el momento final de la investigación, se evidencian los resultados encontrados y se realizan recomendaciones en base a estos. Luego de analizar la información encontrada se obtuvo como resultado principal que el sujeto de estudio en morosidad se caracterizó por la situación civil, el sobreendeudamiento, enfermedad, el motivo del préstamo, la evaluación crediticia, la cuota de pago, los accidentes familiares, circunstancias familiares, la pandemia, la gestión empresarial y la gestión financiera

Africa's digital future

The main thrust of this book is to examine whether Africa is in a position to benefit from the digital age, given the continent’s many development challenges and slow adoption of digital technologies. While there is substantial literature on the digital economy and the quickening pace of the Fourth Industrial Revolution (4IR), comparatively little research has been conducted on what the digital age means for Africa. This book aims to close this research gap by using various qualitative and quantitative research methodologies to arrive at a cross-section of original findings and perspectives on how Africa can capitalise on the benefits of digital developments, including their potential to create jobs and bring about more inclusive growth. The book’s main contribution is its coverage of a range of topics that will affect Africa’s digital future, including industrialisation, global value chains, transport and logistics, trade facilitation, labour-market dynamics, employment and education. The theme of digital trade forms a backdrop to many of the chapters, along with references to the COVID-19 pandemic. The book acknowledges that although African countries should learn from international best practices, they need to chart their own course according to their own particular circumstances. By adopting a digital mindset, countries should be able to diversify economically and extend their market reach across the continent. Furthermore, while Africa should be looking to the future and determining how digital technologies can become effective tools of sustainable development, the continent has much catching up to do