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The purpose of this paper is to propose a debt rating index system for small industrial enterprises that significantly distinguishes the default state. This debt rating system is constructed using the F-test and correlation analysis method, with the small industrial enterprise loans of a Chinese commercial bank as the data sample. This study establishes the weighting principle for the debt scoring model: “the more significant the default state, the larger is the weight.” The debt rating system for small industrial enterprises is constructed based on the standard “the higher the debt rating, the lower is the loss given default.”

In this study, the authors selected indexes that pass the homogeneity of variance test based on the principle that a greater deviation of the default sample’s mean from the whole sample’s mean leads to greater significance in distinguishing the default samples from the non-default samples. The authors removed correlated indexes based on the results of the correlation analysis and constructed a debt rating index system for small industrial enterprises that included 23 indexes.

Among the 23 indexes, the weights of 12 quantitative indexes add up to 0.547, while the weights of the remaining 11 qualitative indexes add up to 0.453. That is, in the debt rating of the small industry enterprises, the financial indexes are not capable of reflecting all the debt situations, and the qualitative indexes play a more important role in debt rating. The weights of indexes “X17 Outstanding loans to all assets ratio” and “X59 Date of the enterprise establishment” are 0.146 and 0.133, respectively; both these are greater than 0.1, and the indexes are ranked first and second, respectively. The weights of indexes “X6 EBIT-to- current liabilities ratio,” “X13 Ratio of capital to fixed” and “X78 Legal dispute number” are between 0.07 and 0.09, these indexes are ranked third to fifth. The weights of indexes “X3 Quick ratio” and “X50 Per capital year-end savings balance of Urban and rural residents” are both 0.013, and these are the lowest ranked indexes.

The data of index i are divided into two categories: default and non-default. A greater deviation in the mean of the default sample from that of the whole sample leads to greater deviation from the non-default sample’s mean as well; thus, the index can easily distinguish the default and the non-default samples. Following this line of thought, the authors select indexes that pass the F-test for the debt rating system that identifies whether or not the sample is default. This avoids the disadvantages of the existing research in which the standard for selecting the index has nothing to do with the default state; further, this presents a new way of debt rating. When the correlation coefficient of two indexes is greater than 0.8, the index with the smaller F-value is removed because of its weaker prediction capacity. This avoids the mistake of eliminating an index that has strong ability to distinguish default and non-default samples. The greater the deviation of the default sample’s mean from the whole sample’s mean, the greater is the capability of the index to distinguish the default state. According to this rule, the authors assign a larger weight to the index that exhibits the ability to identify the default state. This is different from the existing index system, which does not take into account the ability to identify the default state.

Methods are presented for the quantitative calculation of the amount of statistical, semantic and pragmatic information in the summary information flow in communication systems represented by nerve cells. These methods have been tried in the analysis of spike trains of central neurons during their reliable activity, i.e. adaptation and formation of a conditioned reflex. Some possible mechanisms of ensuring reliability and stability of informational activity of nervous communication systems are discussed.

Some ideas about the structural and functional nature of organization and self‐organization processes and their evolutionary dynamics are considered from the standpoint of organization, control, and information activity in brain cellular and system structures.

This paper attempts to examine a canonical (simultaneous) relationship between service industry CEOs' compensation and corporate performance with respect to accounting‐based and market‐based performance measures. In addition, this study examines the effect of firm size on compensation. The results of this study suggest that executive compensation depends simultaneously on both market‐based and accounting‐based performance measures. EPS, ROA, ROE and Market Rate of Return are positively associated with both cash compensation and long‐term compensation. Firm size is also positively related to the long‐term compensation.

The purpose of this paper is to provide a model that tests to what extent researchers’ interactions in the early stage of their collaborative network activities affect the number of collaborative outputs (COs) produced (e.g. joint publications, joint grant proposals and joint patents).

Using self-reports from 100 tenured/tenure-track faculty at a US-based university, partial least squares (PLS) path models are run to test the extent to which researchers’ individual innovativeness (Iinnov) affects the number of COs they produced taking into account the tie strength (TS) of a researcher to other conversational partners. Iinnov is determined by the specific indicators obtained from researchers’ interactions in the early stage of their collaborative network activities.

The results indicate that researchers’ Iinnov positively affects the volume of their COs. Furthermore, TS negatively affects the relationship between researchers’ Iinnov and the volume of their COs, which is consistent with the famous “Strength of Weak Ties” theory.

By investigating the degree of impact of researchers’ Iinnov on their CO, college administration could be informed regarding the extent that the social cohesion formed by interpersonal ties affects or drives the collaboration activity that results in COs. When this paper is extended to the entire university, university administration would know the capability of the different colleges, or even the university as a whole, in transforming the ideas embedded in researchers’ networks into a productive work in a collaborative manner.

It is one of the foremost attempts to investigate the relationship between researchers’ Iinnov during ideation phase and their CO. Moreover, this paper contributes to the literature regarding the transformation of tacit knowledge into explicit knowledge at a university context.

The purpose of this paper is to investigate the role of organizational image in engaging employees and improving their performance. The study has explored the role of employee’s perception about the organizational image, and its linkage with the investment of employee’s energies into their work roles resulting in employee engagement (EE) and hence performance.

Adopting a model that was built on the basis of research conducted in the form of surveys. By using cross-sectional data and following a quantitative research method, the study collected data from 701 managers in India holding various positions, in different industries. The study has used “Component-Based Structural Equation Modeling” by Smart PLS.

The key findings of the study help employees as well as employers to have a thorough, comprehensive understanding to improve EE and their performance by creating a positive and consistent organizational image.

This study will be very useful for employers and policymakers to understand the value of organizational image in engaging the workforce effectively. Aligning with the organizational behaviors theoretical support, this study yields some important and useful suggestions for managers to engage and retain their workforce in the present dynamic work environment.

The paper tries to focus on one’s perceptions of the organization and its linkage between EE and performance. The positive perception of employees reflects that they identify themselves and feel connected with the overall vision of the organization.

This paper investigated the impact of components and contextual elements of strategic planning on the effectiveness of the strategic planning process. Specifically, the characteristics of planning and the overall effectiveness of planning processes in the automotive industry were studied. A large‐scale survey revealed that certain aspects of these firms’ planning processes were vital for their continued effectiveness. Functional coverage was identified as one of the most important component of strategic planning and provision of sufficient planning resources and the most important contextual element. The practical implications of this research for firms in the automotive industry are discussed.

This paper aims to understand the role of perception of HR capability, HR service quality, along with HR inducements, which, in turn, provides satisfaction with HR practices and affects employee performance.

The data of 155 managers have been collected through a questionnaire to understand the relationship among the studied constructs using partial least square structured equation modeling (PLS-SEM).

The results suggest that employers should attempt to create a positive perception by providing quality services in the HR domain, and quality services will certainly enhance employee performance.

This study is unique in terms of its contribution. This study has tried to link service quality and satisfaction to HR practices with employee performance. Further, it also shows that HR should be capable and have high HR inducements to provide the necessary and expected HR services, which leads to employee satisfaction with HR practices and employee performance.

Specific research on the meaning of organizational memory (OM), including databases, for small- and medium-sized enterprises (SMEs) and their performance is limited. The purpose of this paper is to investigate the relationships between open-mindedness culture (OMC), OM, SME innovativeness and customer satisfaction.

Five hypotheses were formulated and tested using the partial least squares method. The survey data were collected from 120 Polish SMEs.

A positive and significant relationship between OMC and OM was found. OM has both direct and indirect impacts on customer satisfaction through firms’ innovativeness. The results confirmed the correlation between firms’ innovativeness and customer satisfaction.

The focus on SMEs in a single country limits the generalizability of the results.

The findings of this research can inform SME managers who are willing to improve operational performance. This study suggests that OMC is a prior stage in building, updating and using OM in the form of databases. Leveraging databases is a way to incrementally increase firms’ innovativeness and customer satisfaction.

This paper fills an important gap in the extant literature by empirically testing the relationship between OMC, OM, firms’ innovativeness and customer satisfaction. This study is the first ever to study these relationships within the context of SMEs.

The purpose of the chapter is to contribute to the discussion as to whether some sort of regulation of professional accountants is warranted, by analysing whether professional qualification of accountants affects the provision of accounting services.

A survey method is used. From a sample of 96 accountants providing accounting services in Slovenia, we estimate the structural equation model and measure competences, knowledge, service mix, customer loyalty and litigation risk.

We find that professional qualification is positively associated with competences. Competences, in turn, are positively associated with knowledge and wider service product mix, but not with customer loyalty and litigation risk.

The respondents are practicing accountants. Their self-evaluation of their knowledge should be treated with caution in terms of the absolute values of assessed knowledge as they are inevitably subjective. For other variables, more objective measures are used.

In the absence of accounting profession regulation, the quality of financial reporting may be particularly vulnerable in micro companies. Although answering the question of whether provision of accounting services should be subject to regulation is not straight-forward, the results of our study provide some guidance for regulatory decision making.