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1 – 10 of 105Julio Urenda and Olga Kosheleva
While the main purpose of reporting – e.g. reporting for taxes – is to gauge the economic state of a company, the fact that reporting is done at pre-determined dates distorts the…
Abstract
Purpose
While the main purpose of reporting – e.g. reporting for taxes – is to gauge the economic state of a company, the fact that reporting is done at pre-determined dates distorts the reporting results. For example, to create a larger impression of their productivity, companies fire temporary workers before the reporting date and re-hire then right away. The purpose of this study is to decide how to avoid such distortion.
Design/methodology/approach
This study aims to come up with a solution which is applicable for all possible reasonable optimality criteria. Thus, a general formalism for describing and analyzing all such criteria is used.
Findings
This study shows that most distortion problems will disappear if the fixed pre-determined reporting dates are replaced with individualized random reporting dates. This study also shows that for all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly.
Research limitations/implications
This study shows that for all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly.
Practical implications
It is found that the individualized random tax reporting dates would be beneficial for economy.
Social implications
It is found that the individualized random tax reporting dates would be beneficial for society as a whole.
Originality/value
This study proposes a new idea of replacing the fixed pre-determining reporting dates with randomized ones. On the informal level, this idea may have been proposed earlier, but what is completely new is our analysis of which randomization of reporting dates is the best for economy: it turns out that under all reasonable optimality criteria, uniform randomization works the best.
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Mohammad Reza Fathi, Mohsen Torabi and Somayeh Razi Moheb Saraj
Apitourism is a form of tourism that deals with the culture and traditions of rural communities and can be considered one of the most sustainable methods of development and…
Abstract
Purpose
Apitourism is a form of tourism that deals with the culture and traditions of rural communities and can be considered one of the most sustainable methods of development and tourism. Accordingly, this study aims to identify the key factors and plausible scenarios of Iranian apitourism in the future.
Design/methodology/approach
This study is applied research. For this purpose, first, by examining the theoretical foundations and interviewing experts, the key factors affecting the future of Iranian apitourism were identified. Then, using a binomial test, these factors were screened. Both critical uncertainty and DEMATEL techniques were used to select the final drivers.
Findings
Two drivers of “apitourism information system and promotional activities” and “organizing ecological infrastructure” were selected for scenario planning using critical uncertainty and DEMATEL techniques. According to these two drivers, four golden beehive, expectancy, anonymous bee and black beehive scenarios were developed. Each scenario represents a situation for apitourism in the future. According to the criteria of trend compliance, fact-based plausibility and compliance with current data, the “Black Beehive” scenario was selected as the most likely scenario. The “Golden Beehive” scenario shows the best case in terms of apitourism information system and implementation of promotional activities and organizing and providing ecological infrastructure. The “Black Beehive” scenario, on the other hand, describes an isolated and vulnerable system.
Originality/value
Developing plausible Iranian apitourism scenarios helps key stakeholders and actors develop flexible plans for various situations.
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Veerendra Anchan, Rahul Manmohan, Vernika Agarwal and Arshia Kaul
This study aims to examine the obstacles and approaches to achieving sustainable development in India’s cement solid and hollow brick production business, with a specific emphasis…
Abstract
Purpose
This study aims to examine the obstacles and approaches to achieving sustainable development in India’s cement solid and hollow brick production business, with a specific emphasis on incorporating the triple bottom line (TBL) concept into strategies for small and medium-sized enterprises (SMEs).
Design/methodology/approach
Using the step-wise weight assessment ratio analysis (SWARA)–weighted aggregated sum product assessment (WASPAS) approach, the study prioritized 11 economic, 9 environmental and 14 social sustainability indicators based on information collected from literature and expert opinions.
Findings
The study provides valuable insights into the difficulties encountered by SMEs while implementing strategies that focus on the TBL. By putting emphasis on the sustainability criteria, the key areas that require attention to promote sustainability get identified and addressed.
Research limitations/implications
The study’s focus on SMEs in this industry limits its generalizability. To have a more complete picture, future studies may include many areas.
Practical implications
The identified and prioritised sustainability characteristics help small and medium-sized firms (SMEs) design strategies to address sustainable development concerns. The research findings could also inform policymakers and regulatory bodies about the challenges faced by SMEs in the cement and brick production sector regarding sustainability. It could highlight the need for supportive policies and regulations to promote sustainable practices and incentivize SMEs to adopt the TBL approach. The paper can offer practical insights for SME owners and managers on integrating sustainability principles into their business strategies. Actionable recommendations and best practices for enhancing environmental performance, social impact and economic viability within the context of cement and brick production are outlined.
Social implications
TBL policies improve the sustainability and profitability of small and medium-sized firms (SMEs) and promote environmentally and socially responsible practices that benefit the industry and society. The research paper may facilitate greater engagement and collaboration among various stakeholders involved in the cement and brick production industry, including SMEs, larger corporations, government agencies, non-governmental organizations (NGOs) and local communities. This cooperative approach can encourage open communication, the establishment of trust and coordinated actions to tackle sustainability challenges, ultimately improving social cohesion and collaboration.
Originality/value
This study provides new and valuable insights by investigating the development of TBL strategies in SMEs in the cement solid and hollow brick manufacturing sector in India. The utilization of the SWARA–WASPAS technique brings novelty to research on sustainable development in this field.
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The purpose of this paper is to evaluate the economic benefits of managing an outpatient appointments system with technological innovations.
Abstract
Purpose
The purpose of this paper is to evaluate the economic benefits of managing an outpatient appointments system with technological innovations.
Design/methodology/approach
This study uses a quantitative methodological procedures aiming to evaluate the cost-benefit relation and also the payback of the management and operation of an outpatient appointments system with technological innovations.
Findings
This study found a great benefit-cost relation of 30.6 showing the great economic value and social impact of managing an outpatient appointments regulation system with technological innovations.
Research limitations/implications
This study presents contribution to the literature discussion about the economic evaluation of the benefits of managing and operating more effective outpatient appointments systems because of important technological innovations.
Practical implications
This paper presents and discusses the most important and commonly used strategies and technological innovations to deal with and to manage an outpatient appointment regulation system aiming to reduce the patient no-show rates.
Social implications
The findings of this study show a great benefit-cost relation of about 30.6 which is being reverted to the society.
Originality/value
There not exist many similar studies in the pertinent literature, mostly with the Brazilian contexts.
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Shishu Ding, Jun Xu, Lei Dai and Hao Hu
This paper aims to solve the facility location problem of mobility industry call centers comprehensively, considering both investment efficiency and long-term development…
Abstract
Purpose
This paper aims to solve the facility location problem of mobility industry call centers comprehensively, considering both investment efficiency and long-term development efficiency.
Design/methodology/approach
In this paper, a two-phase decision-making approach within a multi-criteria decision-making (MCDM) framework has been proposed to help select optimal locations among various alternate locations. Both quantitative and qualitative information is collected and processed based on fuzzy set theory and fuzzy analytic hierarchy process. Then the fuzzy technique for order preference by similarity to an ideal solution method is incorporated in the framework to assess the overall feasibility of all alternates.
Findings
A real case of a mobility giant in China is applied to verify the effectiveness of the proposed framework. Sensitivity analysis also proves the robustness of the framework.
Originality/value
This two-phase MCDM framework allows the mobility industry call center location to be selected considering economic, human resource and sustainability elements comprehensively. The framework proposed in this paper might be applicable to other companies in the mobility industry when deciding optimal locations of call centers.
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