240,476 research outputs found

    Time-series cross-sectional environmental performance and disclosure relationship:specific evidence from a less-developed country

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    This paper relies on ‘vulnerability and exploitability’ framework to submit new insights into legitimacy theory and voluntary disclosure theory using specific empirical evidence from the Nigerian oil and gas industry. The study connects the voluntary and legitimizing disclosure behaviors, regarding carbon emission due to gas flaring, of dominant companies in the Nigerian upstream petroleum sector to the vulnerability and exploitability of Nigeria as a less developed country. The hypothesized relations between gas flaring-related environmental performance and two forms of its disclosure (volume and substance) are estimated and tested using Prais-Winsten regression with Panel Corrected Standard Errors (PCSE). While the paper uses Data Envelopment Analysis (DEA) to measure gas flaring-related carbon performance, the two forms of gas flaring-related disclosures are measured using content analysis. We document significant positive and negative association between gas flaring-related carbon emission performance, on one hand, and the volumetric disclosure and disclosure substance on the other hand. These results imply that while the positive relation confirms the vulnerable nature of Nigeria as a less developed country, the negative relation is linked to the country’s exploitability. It is also empirically established that environmental performance is one of the key factors responsible for the undulating trend in the volume of environmental disclosures by large corporations operating in less-developed countries

    Building financial institutions in developing countries

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    Financial development and financial institution building are important prerequisites for economic growth. However, both the potential and the problems of institution building are still vastly underestimated by those who design and fund institution building projects. The paper first underlines the importance of financial development for economic growth, then describes the main elements of “serious” institution building: the lending technology, the methodological approaches, and the question of internal structure and corporate governance. Finally, it discusses three problems which institution building efforts have to cope with: inappropriate expectations on the part of donor and partner institutions regarding the problems and effects of institution building efforts, the lack of awareness of the importance of governance and ownership issues, and financial regulation that is too restrictive for microfinance operations. All three problems together explain why there are so few successful micro and small business institutions operating worldwide

    Model-driven performance evaluation for service engineering

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    Service engineering and service-oriented architecture as an integration and platform technology is a recent approach to software systems integration. Software quality aspects such as performance are of central importance for the integration of heterogeneous, distributed service-based systems. Empirical performance evaluation is a process of measuring and calculating performance metrics of the implemented software. We present an approach for the empirical, model-based performance evaluation of services and service compositions in the context of model-driven service engineering. Temporal databases theory is utilised for the empirical performance evaluation of model-driven developed service systems

    The Performance Implications of Fit Among Environment, Strategy, Structure, Control System and Social Performance

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    Purpose – The paper examined concept of corporate performance. The paper seeks to examine the impact of corporate social performance on the relationship among business environment, strategy, organization, and control system and corporate performance. Design/methodology/approach – The paper is based on a synthesis of the existing literatures in strategic management and accounting filed. Findings – The paper finds that corporate social performance defined as stakeholder relationship become one important dimension of the strategic behaviors that an organization can set to improve corporate performance. Research implication – the contextual variables as discussed in strategic management and accounting domain will be contingent upon strategic behaviors, which are behaviors of members in an organization. Originality/value – The paper integrates the contextual variables including business environment, strategy, organization structure, and control system with corporate performance by using corporate social performance as moderating variable by means of a recent literatures study from strategic management and accounting field. Keywords Contextual variable, strategic behavior, corporate social performance, corporate performanc

    Dynamic Organizations: Achieving Marketplace and Organizational Agility with People

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    Driven by dynamic competitive conditions, an increasing number of firms are experimenting with new, and what they hope will be, more dynamic organizational forms. This development has opened up exciting theoretical and empirical venues for students of leadership, business strategy, organizational theory, and the like. One domain that has yet to catch the wave, however, is strategic human resource management (SHRM). In an effort to catch up, we here draw on the dynamic organization (DO) and human resource strategy (HRS) literatures to delineate both a process for uncovering and the key features of a carefully crafted HRS for DOs. The logic is as follows. DOs compete through marketplace agility. Marketplace agility requires that employees at all levels engage in proactive, adaptive, and generative behaviors, bolstered by a supportive mindset. Under the right conditions, the essential mindset and behaviors, although highly dynamic, are fostered by a HRS centered on a relatively small number of dialectical, yet paradoxically stable, guiding principles and anchored in a supportive organizational infrastructure. This line of reasoning, however, rests on a rather modest empirical base and, thus, is offered less as a definitive statement than as a spur for much needed additional research

    Software Measurement Activities in Small and Medium Enterprises: an Empirical Assessment

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    An empirical study for evaluating the proper implementation of measurement/metric programs in software companies in one area of Turkey is presented. The research questions are discussed and validated with the help of senior software managers (more than 15 years’ experience) and then used for interviewing a variety of medium and small scale software companies in Ankara. Observations show that there is a common reluctance/lack of interest in utilizing measurements/metrics despite the fact that they are well known in the industry. A side product of this research is that internationally recognized standards such as ISO and CMMI are pursued if they are a part of project/job requirements; without these requirements, introducing those standards to the companies remains as a long-term target to increase quality

    Toward a Strategic Human Resource Management Model of High Reliability Organization Performance

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    In this article, we extend strategic human resource management (SHRM) thinking to theory and research on high reliability organizations (HROs) using a behavioral approach. After considering the viability of reliability as an organizational performance indicator, we identify a set of eight reliability-oriented employee behaviors (ROEBs) likely to foster organizational reliability and suggest that they are especially valuable to reliability seeking organizations that operate under “trying conditions”. We then develop a reliability-enhancing human resource strategy (REHRS) likely to facilitate the manifestation of these ROEBs. We conclude that the behavioral approach offers SHRM scholars an opportunity to explain how people contribute to specific organizational goals in specific contexts and, in turn, to identify human resource strategies that extend the general high performance human resource strategy (HPHRS) in new and important ways

    Quality-aware model-driven service engineering

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    Service engineering and service-oriented architecture as an integration and platform technology is a recent approach to software systems integration. Quality aspects ranging from interoperability to maintainability to performance are of central importance for the integration of heterogeneous, distributed service-based systems. Architecture models can substantially influence quality attributes of the implemented software systems. Besides the benefits of explicit architectures on maintainability and reuse, architectural constraints such as styles, reference architectures and architectural patterns can influence observable software properties such as performance. Empirical performance evaluation is a process of measuring and evaluating the performance of implemented software. We present an approach for addressing the quality of services and service-based systems at the model-level in the context of model-driven service engineering. The focus on architecture-level models is a consequence of the black-box character of services
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