Key performance indicators for measuring sustainability in health care industry in Malaysia

The health care industry in Malaysia was the fastest-growth industry over the past few years. In today’s competitive business environment, companies focus on improving sustainability to reduce cost and improve well-being of the environment and society. However, there are limited published studies on the evaluation of sustainability performance for the healthcare sector. This paper aims to formulate a list of key performance indicators (KPI) for the sustainability performance. First, a literature study of KPIs from various industries was carried out. Next, an in-depth meeting was conducted to gain insights and feedbacks with the management of a private hospital. Finally, a set of 70 KPIs which can be used for measuring sustainability performance in health care industry was developed. These 70 KPIs were used to design a questionnaire which is then distributed to the private hospital.Keywords: key performance indicators; sustainability; health care industr

Safety Grade Evaluation of Aqueduct Structure Based on Fuzzy Cloud Theory Analysis

In view of the limitation of natural conversion between qualitative concept and quantitative value, the fuzzy analysis method cannot be employed to improve the multi-stage fuzzy evaluation method. Improvement of multilevel fuzzy evaluation method based on cloud theory was found, which could comprehensively consider the uncertainty of random combinations and the fuzziness of interaction between influencing factors, and the shortcomings of conventional fuzzy evaluation methods as well eliminated. The structure of 5#U-aqueduct in Jingdian Irrigation District (Gansu, China) was chosen as the research object. Based on the multi-level fuzzy evaluation index system of structural safety, experts were invited to score the importance of factors according to the cloud theory scale criterion to establish a judgment matrix. Therefore, the evaluation set, weight and membership cloud model of evaluation system was constituted by means of bridge safety assessment criterion and cloud generator principle. Furthermore, comprehensive evaluation results of aqueduct service states were obtained by multistage fuzzy composite mapping method, and the actual position of structural safety grade was obtained by comparing the evaluation result with the comment layer cloud drop diagram. The results showed that using cloud model parameters (Ex, En and He) to describe the relative importance of factors can better reflect the randomness and fuzziness of each other than the traditional single number, which was helpful to get the evaluation results accurately and objectively; The comprehensive evaluation results of the aqueduct structure obtained by calculation were WV(75.149, 9.95, 4.16).The simulated cloud droplet diagram was located between II and III classes, and tends to the III standard, which indicated that the overall security of the structure was sufferable. However, attention should be paid to the maintenance and repair of the detailed components. The consequences agreed with the evaluation results of the experts, which indicates that the improved evaluation method has good practicability as well as can be popularized and applied

Sustainable-ERP System: A Preliminary Study on Sustainability Indicators

The purpose of this paper was to identify the indicators for sustainability performance that were integrated into the Enterprise Resource Planning (ERP) system. It is crucial for a manufacturing company to embed the sustainability elements into their performance indicators in order to be sustainable in the economic, social, and environment dimensions. In this study, a set of criteria has been used to explore the sustainability indicators through a thorough literature study of related sustainability issues discussed in Scopus Index journals from year 2007 until 2016. In this regard, the indicators were clustered based on their respective sustainability dimensions (i.e. economy, social, and environment). Pareto charts were developed for the analysis process. The most frequent sustainability indicators can be determined based on Pareto 80-20 rule. Results of the analysis showed that from an initial 63 sustainability indicators, 32 indicators were listed as highly influential sustainability indicators. The findings of this study provide an early insight for researchers and industrial practitioners in selecting the most significant sustainability indicators to be integrated into their ERP system

The Effect of Applying Balanced Scorecard on Earnings Quality among Banks Listed in Palestine Exchange

This paper aims to verify the impact of applying balanced scorecard on earnings quality controlled by Firm (Bank) size of banks listed on Palestine Exchange during the 2011–2019 period. To achieve this objective, a panel model relating to the dependent variable (Earnings quality) and independent variables (Balanced Scorecard components) with the control variable (Firm Size) was estimated, the researchers used financial reports and disclosures of the banks listed on the Palestine Stock Exchange as a tool to collect data, in addition to books, articles, and the previous studies. Descriptive quantitative research design was employed because of the use of quantitative data as proxies for both independent and dependent variables. Panel research strategy was applied for obtaining the cross sectional and longitudinal dimensions. The relationships between the study variables (Earnings quality, BSC components, and Firm Size) were estimated using Eviews version 7 (a statistical software). The results showed statistically significant negative effect of Customer perspective (CUS) on Earnings Quality (EQ); statistically significant positive effect of Internal Business Process perspective (IBP) on Earnings Quality (EQ); and statistically significant positive effect of Firm Size (FS) on Earnings Quality (EQ). In addition, the results showed no statistically significant effect of financial perspective (FP), Social perspective (SP), Learning and Growth perspective (LG), and on Earnings Quality (EQ). Furthermore, the results demonstrated that Earnings Quality of banks listed on Palestine Exchange was not high

Performance measurement in SMEs: systematic literature review and research directions

[EN] The purpose of this paper is double. First, the research about performance measurement (PM) in small and medium-sized enterprises (SMEs) will be analysed in order to know its evolution. Next, the research gaps in the business context of these companies will be identi¿ed. This paper presents a systematic literature review of 131 articles of PM in SMEs between 2006 and 2019. A conceptual framework is proposed to characterize the studies according to three factors: (1) purpose of the approach; (2) scope of PM; and (3) business context in which the studies are articulated. The reviewed papers were selected from Scopus and Web of Science databases. For this study, we considered the works conducted in the manufacturing sector, and excluded those that focused on the services sector. The results show that most of the studies are concentrated in the context of individual company, on the other hand networks, clusters, and supply chains have received less attention. The information collected herein identi¿es research gaps that have not been dealt with in detail and are transformed into guidelines to be dealt with by new future speci¿c works in the domain of PM in SMEs.Rojas-Lema, X.; Alfaro Saiz, JJ.; Rodríguez Rodríguez, R.; Verdecho Sáez, MJ. (2021). Performance measurement in SMEs: systematic literature review and research directions. Total Quality Management & Business Excellence. 32(15-16):1803-1828. https://doi.org/10.1080/14783363.2020.1774357S180318283215-1

Integrating Sustainable Maintenance into Sustainable Manufacturing Practices and its Relationship with Sustainability Performance: A Conceptual Framework

It appears that companies' interest in achieving economic returns has made them neglect the environmental and social effects of their activities. With this imbalance in sustainability performance that causes environmental pollution and social damage, there is an urgent need to strike a balance between economic, environmental and social sustainability. Therefore, this study aims to achieve this balance in sustainability performance (SP) by providing a proposed framework that integrates sustainable maintenance (SMA) into sustainable manufacturing practices (SMPs). Effective adoption of SMPs and SMA has a significant positive influence on SP. Nevertheless, there are limited studies conducted on integrating SMA into SMPs and how it could impact SP. The theoretical contribution of the present study depends mainly on expanding existing knowledge about highlighting the moderating role of SMA on the relationship between SMPs and SP, including in the oil and gas industry (O&GI). Keywords: Sustainability Performance, Sustainable Manufacturing Practices, Sustainable Maintenance, Oil and Gas Industry JEL Classifications: Q52, Q56, Q58, Q38 DOI: https://doi.org/10.32479/ijeep.770

Orientasi Strategi, Penggunaan Media Online – Media Sosial, dan Kinerja Bisnis Pada Masa Pandemi Covid 19

Crisis situations such as the current Covid-19 pandemic have had a major impact on the management of MSME businesses in many places. The Covid-19 pandemic crisis has disrupted the steps of business people in running their business. For this reason, these MSME business actors have the right strategy in operating their business. Business success will be shown by increasing business performance from time to time. The use of online media – social media is considered by many to be the main impact of a business strategy orientation that focuses on competitive and innovative strategies. The final impact of using online media – social media is an increase in business performance. For this reason, this study aims to prove whether there is an influence between the orientation of the use of online media - social media, and prove the use of online media - social media on the business performance of MSMEs in the city of Palembang. Using a sample of 160 (80%) respondents of MSME entrepreneurs in the city of Palembang, and using Structural Equation Modeling (SEM) analysis of Partial Least Squares (PLS) using Warp PLS software version 5.0 to test the hypothesis. The results showed that the strategic orientation of MSME entrepreneurs in the city of Palembang had a positive effect on the use of online media - social media in their business activities. The research findings also show that the use of online media - social media has a positive effect on their business performance during the Covid-19 pandemi

Application of a hybrid method in disaster prevention and relief evaluation

The purpose of this study is to propose a hybrid method for disaster prevention and relief (DPR) evaluation for Taiwan. Through the hybrid method and evaluation results, the central and local governments of Taiwan could continuously improve and strengthen their DPR system. The main structure of the evaluation is based on the balanced scorecard (BSC), and 15 indicators are gathered from the literature on related issues. These indicators are further analyzed by data envelopment analysis (DEA) and the Malmquist productivity index (MPI) to assess the DPR efficiency of 13 administrative regions in Taiwan. The analysis shows that the DPR system in Taiwan might be improved in Yunlin and Hsinchu City, two administrative regions analyzed during the three stages and time frame studied. The indicators that most significantly affect DPR efficiency are the average number of people served by each government employee or teacher (L1), the supervision score of the Department of Medical Services (DMS) of the Ministry of Health and Welfare (I4), the number of licensed medical practitioners per 10,000 people (C1) and the number of social welfare workers per 10,000 people (C2). These indicators also reflect Taiwan's current shortages in DPR-related and medical personnel. First published online 23 August 201

Managing corporate sustainability and responsibility efficiently: A review of existing literature on business groups and networks

Given the global relevance of business groups (BG) and networks as efficient organizational forms for corporate sustainability and responsibility systems (CSR), and seeing that management control systems (MCS) play a pivotal role in transmitting authority to CSR and formalizing a sustainability organizational culture, this paper aims to review the available literature in order to investigate efficient adoptions of CSR by BGs or networks. Both organizational forms have positive effects on CSR development, on three levels: (a) setting industry standards (macro-external environment); (b) stimulating sustainability-oriented innovations (mezzo-member firms); (c) reputational gains, CSR expenses mitigation, and optimization of organizational capabilities (micro-individual SMEs). The studies on SMEs were useful in identifying current sustainability practices: both partial (social, environmental) and complete sustainability systems were susceptible to being integrated with management accounting, making them an almost implicit tool for proper CSR. Finally, by gathering the empirical literature on sustainability transitions of networks and groups, it was possible to trace a comprehensive introductory plan that operators could resort to for initial guidance. The six steps of this process are (1) project initiation, (2) preliminary actions, (3) change management decision, (4) firm-level activities, (5) auditing, (6) transition to territorial social responsibility (optional)