Search results

The aim of the paper is to investigate the associations between hedge fund activism and corporate internal control weaknesses.

In this paper, the authors identify hedge fund activism events using 13D filings and news search. After matching with internal control related information from Audit Analytics, the authors utilize ordinary least square (OLS) and propensity score matching (PSM) to analyze the data.

The authors find that after hedge fund activism, target firms report additional internal control weaknesses, and these identified internal control weaknesses are remediated in subsequent years, leading to better financial-reporting quality.

The findings indicate that both managers and activists have incentives to develop a stronger internal control environment after targeting.

This paper aims to identify the factors that experts consider important for the effective operation of multimodal transport using the Trans-Siberian Railway (TSR) in the Russian Far East and to also establish operational strategies that enable Korean logistics companies to use TSR efficiently for multimodal transportation.

A total of 65 questionnaires were distributed to predominantly Korean logistics companies/shippers with experience in TSR and 19 replies were received. The majority of the respondents are senior executives with at least 10 years of work experience. To identify the factors and present strategies, this study applied the strengths, weaknesses, threats and opportunities -fuzzy analytic hierarchy process (FAHP) method, which is based on complex multiple-criteria decision-making (MCDM) that facilitates decision-makers in considering an operational strategy by calculating the importance of input factors.

Results from the FAHP indicate that the Strengths is the main factor affecting TSR multimodal transport decisions, followed by the Threats, Opportunities and Weakness factors. In terms of rank, reduction of transportation distance and time are determined as the most crucial factor from the perspective of Korean logistics companies, followed by the northern logistics development plan, the Russian Government's willingness to the development plan, political instability and possible linkages with the Korean ports.

Through a hybrid MCDM analysis of Korean logistics companies, three operational strategies were proposed: foreign direct and small investments in the Russian Far East, Korean logistics companies implementing a cold-chain logistics service in the fishery industry and a government-led “Block Train Integration System” to secure the minimum threshold volume of cargo for small and medium-sized companies.

Much literature considers future impacts of the Kra Canal on shipping times and on individual countries. In this paper, the authors consider the maritime business potential of the Kra Canal for companies, ports and countries.

Based on a combination of a review of the extant literature, quantitative data from relevant calculations and qualitative data from semi-structured interviews with experts (n = 20) from four countries in the region, this paper contextualises the business potential of the Kra Canal through a PESTELE (political, economic, social, technological, environmental, legal and ethical) analysis before outlining a more targeted SWOT (strengths weaknesses, opportunities and threats) analysis to consider the potential for maritime business.

The PESTELE analysis reveals that there are a number of challenges related to the construction and possibility of the Kra Canal being built such as its impact on the political balance within the Association of South East Asian Nations (ASEAN) region. The SWOT analysis shows that the potential of the Kra Canal for maritime business is significant, and that the strengths and opportunities of increased route possibilities and reduced sailing times outweigh any weaknesses and threats.

Most studies into the Kra Canal focus on highly specific research targets or provide a particular perspective (e.g. historical). This paper, by drawing on two commonly used analytical frameworks, considers the canal for the first time from a wider context perspective as well as a specifically business one. Recommendations are made for policy makers and maritime businesses on the basis of the results.

This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.

This paper reviews published forensic accounting studies to explore forensic accounting strengths and weaknesses.

The strengths of forensic accounting are its benefits to students and accounting professionals, the significant need and increasing demand, the new career channels and the reduction of fraud. The weakness factors are the lack of regulation, the lack of control over the profession entry, the lack of agreement on how to teach forensic accounting, the lack of specialized research journals, the misconception of its intrinsic aim, the lack of highly qualified practitioners and educators and the lack of public recognition and occupation reputation.

It is hoped that this structured investigation of the factors relevant to the current and future status of forensic accounting education and profession will provide a sufficient overview of the critical issues and concerns that are important to be known for understanding and advancing the vital application of forensic accounting on the Socio-Economic Development. It is anticipated that this paper has an impact on future policy that ultimately contributes to improving business and limit fraud incidents, thus, it can contribute to business and socio-economic development.

The literature on forensic accounting is extensive and varied. However, there is a lack of comprehensive understanding of the strengths and weaknesses of forensic accounting. This study provided policymakers with a comprehensive understanding of forensic accounting.

The purpose of the study is to identify the strengths, weaknesses, opportunities and threats in higher education regarding distance learning system in Pakistan.

A mixed-method research design was used in this study. The population of the study was all the previous students of research work and all the teachers of these students working at MPhil and PhD level in AIOU in Pakistan. Stratified random sampling technique was used in this study. This study used the questionnaire and interview technique to collect data. Data of questionnaire was in numbers and data of interview was narrative. So it was the need of the study that a mixed-method approach, i.e. both quantitative and qualitative techniques should be used in this study.

The findings of the study show that AIOU has also strengths, weaknesses, opportunities and threats in higher education related to distance education like all the formal and distance universities of Pakistan and World. This study reflected that AIOU is a great blessing for those who cannot acquire their education regularly because of financial/family problems or they are job holders. But this study also described that at higher level students are facing a lot of problems especially there is a delay in research process and provision of no scholarships to students. The teachers have a low salary package than the other public universities of Pakistan and a lot of responsibilities to attend meetings, seminars, conferences and workshops. So they have less time for research work. And AIOU provides them fewer opportunities to go abroad for further studies or to attend conferences/seminars. This study recommended that there should be adopted such policies in AIOU that students could get their study materials, assignments duration, workshops schedule and degrees in time, the teachers of the concerned departments should allow to take more in numbers the students under their supervision, the pay package for the teachers working at MPhil and PhD level should be raised and the opportunities for the faculty members to go.

This study is limited to analyze the higher education system especially the distance learning system in Pakistan.

This study has indicated the strengths, weaknesses, opportunities and threats in higher education which the AIOU is facing recently and the policymakers can develop plans/strategies to make better the distance learning system especially at higher level in Pakistan. This study can be helpful for the stakeholders who are interested in distance learning system. This study was conducted at higher level in the distance learning system but it can open the ways for the other researchers to conduct research in other disciplines related to distance education, i.e. at matric level, F.A/F.SC, B.Sc programs, Master level and M.Sc programs at AIOU.

Through this study, it can be acknowledged how the AIOU is providing the opportunity of education to a large number of people in the society who cannot study regularly in the formal institutions especially those who are job holders, some financial problems and women who have some family problems and above one million people are benefitting from AIOU in Pakistan and world.

This study is original in this respect because the data has been collected from the participants, i.e. students and teachers of AIOU. And it has also great value because this is the first SWOT analysis which has been conducted in this university to examine the strengths, weaknesses, opportunities and threats facing AIOU at present time. This study can also become a base for the stakeholders', i.e. policymakers, administration and higher education depart. of Pakistan in developing strategies to improve and amend the distance learning system of Pakistan especially at higher level in AIOU.

Globally, climate change governance continues to be a significant challenge to policymakers, environmentalists and politicians despite international summits, conferences and programmes designed to find sustainable solutions to the climate change crises. Climate change continues to be viewed primarily as a challenge for the future, whereas many leaders and administrators globally regard it as an environmental issue rather than a challenge that encompasses all aspects of life. In South Africa, these misleading perceptions of climate change continue to prevail both at national and local levels. The government and private organisations do not attach the required levels of urgency needed to address the climate change crisis. While numerous policies and institutions have been established to address these challenges, they lack financial backing, coordination and synergy that cut across the broad objectives of environmental, social and economic agendas. Additionally, weak, eroding trust and manipulating of institutions continue to hinder effective policy implementation and focus-driven governance. This paper aims to explore the structural and governance weaknesses of climate change administration in the KwaZulu-Natal province and South Africa in general.

This paper used extensive literature reviews and a triangulated approach to investigate the weaknesses of the current governance structure in the context of institutional and capacity constraints.

The findings uncovered that most institutions and organisations mandated to address climate change challenges operate in silos, lack required investment and capacity and have weak accountability mechanisms with a shallow understanding of climate change governance.

This paper recommends better coordination between national, provincial and local governments as well as the private sector towards climate change activities and capacity to ensure that climate change actions are effectively implemented.

Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for helping their stakeholders in making decisions. Audit Opinion of the LGFS for counties and cities in East Java Province during the last 8 years (2006-2013) showed a quite astonishing result. From all of 301 financial statements, only 45 LGFS (14.95%) obtained Unqualified Opinion, other financial statements (256 or 85.05%) received Non-Unqualified Opinion. This study aims to analyze the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. Using content analysis with NVIVO10 applications, this study analyzed 256 audit opinions of the LGFS of counties and cities in East Java during 2006-2013 that obtained Non-Unqualified Opinion to identify the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. The results showed that the most frequent accounts as an exception in the audit opinion are the accounts on Budget Realization Report (BR) with the frequency of occurrence as much as 6628 times. The Balance Sheet (BS) accounts was at the second place with the total frequency of occurrence 4206 times. And last, there was a Cash Flow Statement (CF) account with the frequency of occurrence as much as 693 times. In BR, the most frequent account which appears as an exception is spending account (as much as 4198 times), while the assets are the most frequent accounts as an exception in the Balance Sheet (as much as 4206 times). The problem with the accounts that often appear as an exception was mainly due to the weakness of the Internal Control System (ICS), followed by non-compliance with the provisions of law and the last problem is in-economies, inefficiency and ineffectiveness.

Websites are the most important element of company strategy in the digital space. Therefore, establishing strategic management of online business is essential to improve firm connectedness and competitiveness and to achieve global company reach. This paper aims to propose the analysis of technical and content quality of websites to identify the main weaknesses and strengths of online business.

An innovative measurement instrument called IWebQEI is designed to measure web quality level. This instrument is validated with data from 104 international companies. The results are used to verify whether there are quality differences between informative and e-commerce websites.

The main findings indicate that e-commerce websites achieve greater levels of technical and content quality than informative sites, and companies implementing e-commerce pay more attention to the content quality dimension. In contrast, companies using an informative website are more focused on the technical quality dimension. Based on these results, practical insights are offered to improve the strategic management of e-commerce.

Few studies have focused on analysing the technical and content quality of websites to identify the main weaknesses and strengths of online business. The results offer important theoretical and practical contributions for companies on how to manage their website to improve firm connectivity and competitiveness.

Los sitios web son el elemento más importante de la estrategia digital de la compañia. Una gestión estratégica del negocio online es esencial para mejorar su conectividad, competitividad y para conseguir su alcance global. Este trabajo propone el análisis de la calidad técnica y de contenido de sitios web para identificar las principales debilidades y fortalezas del negocio online.

Para medir el nivel de calidad web, se ha diseñado un innovador instrumento de medición, denominado IWebQEI. Este instrumento se valida con datos de 104 empresas internacionales. Los resultados se utilizan para comprobar si existen diferencias de calidad entre las webs informativas y los e-commerce.

Las resultados indican que los e-commerce alcanzan mayores niveles de calidad técnica y de contenido que las webs informativas, y las empresas que implementan un e-commerce prestan más atención a la calidad de contenido. En cambio, las empresas que implementan una web informativa se centran más en la calidad técnica. A partir de estos resultados se ofrecen ideas prácticas para mejorar la gestión estratégica del e-commerce.

Pocos estudios analizan la calidad técnica y de contenido de los sitios web para identificar las principales debilidades y fortalezas del negocio online. Los resultados ofrecen importantes contribuciones teóricas y prácticas sobre cómo gestionar los sitios web para mejorar la conectividad y la competitividad de la compañia.

企业网站是公司在数字空间中战略的最重要元素。因此, 建立在线业务本身的战略管理对于提高公司的连通性和竞争力以及实现公司的全球影响力至关重要。本文提出对企业网站的技术和内容质量进行分析, 以确定在线业务的主要弱点和优势。

设计了一个创新的测量仪器, 称为IWebQEI, 用于测量网络质量水平。该仪器通过104家国际公司的数据进行验证。结果被用于检查信息网站和电子商务网站之间是否存在质量差异。

主要研究结果表明, 总体而言, 电子商务网站的技术质量和内容质量水平高于信息类网站, 实施电子商务的公司更注重内容质量维度。相比之下, 实施信息型网站的公司则更注重技术质量维度。基于这些结果, 为改进电子商务的战略管理提供了实际的见解。

以前的研究很少关注分析企业网站的技术和内容质量, 以确定在线业务的主要弱点和优势。研究结果为企业提供了重要的理论和实践贡献, 即如何管理企业网站以提高公司的连通性和竞争力。

Brunei Darussalam, a rentier state, aims to be one of the leading nations in the global halal industry, and logistics play a key role in realising the goal. However, even though logistics is a vital aspect of the halal supply chain, little is known about the halal logistics scene in Brunei. Therefore, this paper aims to discuss and uncover the various strengths, weaknesses, opportunities and threats surrounding the country's halal logistics sector.

The paper employs a subjective environmental scanning approach and a SWOT analysis technique through the author's observation of Brunei's halal logistics ecosystem from both intrinsic and extrinsic lenses.

The paper argues that substantial institutional support is an apparent strength, but the lack of halal logistics experts is a distinct weakness. Meanwhile, the growing use of technology presents an opportunity for the industry, but formidable regional competition poses a significant threat.

Despite the paper's qualitative approach, insights from it could offer a better understanding of halal logistics in Brunei and serve a platform for future research endeavours.

Being a rentier state that depends on a non-renewable source, this paper offers an alternative strategy to diversify the economy and venture into the halal economy.

The Indian pharmaceutical industry has contributed significantly to global healthcare by securing superior-quality, inexpensive and reachable medicines worldwide. However, supply chain management (SCM) has been challenging due to constantly shifting requirements for short lifecycles of products, the convergence of industry and changeable realities on the ground. This study aims to identify, assess and prioritize the strengths, weaknesses and opportunities of the pharmaceutical SCM environment in India.

The paper employs a Strength, Weakness, Opportunity, Threat (SWOT) analysis and recognizes strategies to utilize the advantages of the strengths and opportunities, rectify weaknesses and resolve threats.

A variety of strategies that could have a positive effect on the Indian pharmaceutical business are presented. Findings and suggested strategies can significantly advance knowledge, enhance understanding and contribute to the growth of a successful SCM for the Indian pharmaceutical sector.

This paper would act as a roadmap to greater comprehension of the market leaders and market leaders' operating climate. The findings from this study will offer academic scholars and business practitioners deeper insights into the environment of SCM.