Search results

1 – 10 of over 147000
To view the access options for this content please click here
Book part
Publication date: 4 July 2019

Aleksei V. Bogoviz, Svetlana V. Lobova, Julia V. Ragulina and Alexander N. Alekseev

The purpose of the work is to determine the basic principles of “conflict-free” development of socio-economic systems.

Abstract

Purpose

The purpose of the work is to determine the basic principles of “conflict-free” development of socio-economic systems.

Methodology

The theoretical and methodological platform for the research includes the principles of crisis management of economic systems, proclaimed within the theory of economic cycles and the theory of economic growth – the principle of risk insurance, the principles of closed economy, the principles of post-crisis innovational development, and the principle of foundation on the real sector of economy. The author substantiates non-applicability of these principles to “conflict-free” socio-economic systems and determines the basic principles of “conflict-free” development of socio-economic systems, which differ from the existing principles of crisis management of economic systems. For this, the method of modeling of socio-economic processes and systems and the method of formalization are used.

Conclusions

As a result of the research, the basic principles of “conflict-free” development of socio-economic systems are offered – the principle of self-regulation of socio-economic system, the principle of sustainability, the principle of stability, the principle of balance, the principle of systemic management of conflicts, and the principle of moderate openness. Due to these principles, contrary to crisis management, “conflict-free” development remains accessible for any modern socio-economic systems.

Originality/value

The offered principles allowed determining the landmarks of development of modern socio-economic systems that strive for “conflict-free” character. Based on these principles, it is possible to develop a fundamental platform for studying “conflict-free” socio-economic systems.

To view the access options for this content please click here
Book part
Publication date: 29 October 2018

Valentina N. Parakhina, Olga Boris, Pavel Timoshenko and Svetlana Panasenko

The purpose of the chapter is to develop and substantiate the principles of implementation of the innovational model of well-balanced information economy.

Abstract

Purpose

The purpose of the chapter is to develop and substantiate the principles of implementation of the innovational model of well-balanced information economy.

Methodology

The methodology of the research consists of the method of analysis of causal connections, which is used for determining the need for proclaiming various principles of implementation of the innovational model of well-balanced information economy, evaluation and comparison of the possible methods of their observation, and studying possible consequences. This allows determining the optimal set of principles that allow – with the highest precision – implementing in practice the offered innovational model of well-balanced information economy.

Results

The author offers eight main principles of implementation of the innovational model of well-balanced information economy: principle of balance, principle of simultaneousness, principle of balance of state and entrepreneurial initiative, principle of innovational activity of personnel, principle of cyclicity, principle of feedback, principle of effectiveness, and principle of protection. They focus on peculiarities and key advantages of the innovational model of well-balanced information economy and guarantee its formation as a result of practical measures that are aimed at informatization of the economic system. These principles must be a guide for action for modern economic systems, and their strict observation will allow implementation of the offered optimal model, not just formation of information economy, thus guaranteeing its balance.

Recommendations

The developed principles are recommended to scientific and practical application.

To view the access options for this content please click here
Article
Publication date: 4 August 2021

Fei Song and Jianan Zhou

This paper addresses the role of principles-based accounting standards as a potential mechanism for reducing firms' time delay of annual reporting disclosure while…

Abstract

Purpose

This paper addresses the role of principles-based accounting standards as a potential mechanism for reducing firms' time delay of annual reporting disclosure while improving the timeliness of accounting information. The paper also contributes to the existing literature by addressing the mediating effects of the financial reporting complexity and the audit workload on the link between principles-based accounting standards and the time delay of annual reporting disclosure.

Design/methodology/approach

The focus is placed on an unbalanced panel of 20,943 samples over the period of 2007–2017.

Findings

The results show that the more principles-based the accounting standards are, the lower the time delay of annual reporting disclosure is, and the timelier the disclosure of accounting information is. The relationship between the two is more significant especially in the first two months after the end of the fiscal year. The findings are all robust after controlling for a series of sensitivity checks and endogenous concerns. From the mediating effect results, the authors find that principles-based accounting standards decrease the financial reporting complexity and the audit workload which in turn can help lower time delay of annual reporting disclosure. In addition, the negative effect of principles-based accounting standards on the time delay of annual reporting disclosure is more significant in the case that the company has “good news” including with no losses and receiving the standard auditing opinions. The results confirm the law of “good news announces early, bad news announces late.” Furthermore, the moderating effect results show that the higher the economic policy uncertainty index and the legal environment index, the lower the benefit of principles-based accounting standards to the timeliness of annual reports. The results of the economic consequences of timeliness suggest that the timely disclosure of accounting reporting will bring greater market reaction and contain more information, and the information of companies that disclose annual reports timely are more transparent.

Originality/value

This paper studies the impact of accounting standards on the timeliness of annual report disclosure, which enriches the literature in the field of macro policies and micro-enterprise behaviors.

Details

Asian Review of Accounting, vol. 29 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

To view the access options for this content please click here
Article
Publication date: 23 March 2012

Golnaz Rezai, Zainalabidin Mohamed and Mad Nasir Shamsudin

The aim of this paper is to determine the factors that most likely influence non‐Muslims' understanding of Halal principles in a country where almost 60 percent of the…

Abstract

Purpose

The aim of this paper is to determine the factors that most likely influence non‐Muslims' understanding of Halal principles in a country where almost 60 percent of the population is Muslim.

Design/methodology/approach

Cross‐sectional data were collected through a survey of 800 non‐Muslims in the Klang Valley, via structured questionnaires, to gather information on their understanding of Halal principles and food products. The logit model was applied to determine the extent to which socio environment factors influenced the respondents' understanding and familiarities with Halal principles and Halal food products.

Findings

The results of this study suggest that non‐Muslim consumers are aware of the existence of Halal food in Malaysia. In general, socio‐environmental factors such as mixing with Muslims socially and the presence of advertised Halal food significantly influence non‐Muslims' understanding of Halal principles. The findings also suggest that non‐Muslims understand that Halal principles are also concerned about food safety issues and environmentally friendly ways of doing things.

Research limitations/implications

The research used a quantitative method to analyse 800 non‐Muslim respondents in the Klang Valley only.

Practical implications

The practical implications extend to food policy decision makers and food marketers who might pursue strategies in their distribution and communication efforts which target the growing Halal food market segment among non‐Muslims. Dissemination of information plays an important role in making non‐Muslims improve their understanding of Halal principles.

Originality/value

This study is one of the first to investigate the level of understanding of Halal principles among non‐Muslims in Malaysia.

To view the access options for this content please click here
Article
Publication date: 15 May 2021

Marcelo Worsley

This paper aims to compare two types of prompts, encouraging participants to think about real-world examples or engineering principles to show how these two approaches can…

Abstract

Purpose

This paper aims to compare two types of prompts, encouraging participants to think about real-world examples or engineering principles to show how these two approaches can result in vastly different design practices.

Design/methodology/approach

Two studies (N = 20, N = 40) examine the impact of two different prompts. Non-expert students, from high school and university, completed a hands-on, engineering design task in pairs. Half were prompted to ideate using real-world examples, while the other half were prompted to ideate using engineering principles. The findings are based on human coding and artifact analyses.

Findings

In both studies, and across multiple measures, students in the principle-based condition performed better than students in the example-based condition.

Research limitations/implications

A seemingly small difference in how students are prompted or encouraged to approach a problem can have a significant impact on their experience. The findings also suggest that leveraging engineering principles, even when those principles are only loosely formed, can be effective even for non-experts. Finally, the findings motivate identifying student reasoning strategies over time as a potential means for assessment in Makerspaces.

Practical implications

Encouraging makers to think about different ways for approaching problems can be an important way to help them succeed. It may also be a useful way to chronicle their learning pathway.

Originality/value

To the author's knowledge, explicitly looking at ideation strategies has not been widely discussed within the Maker community as a way to support learners, or as a way to evaluate learning.

Details

Information and Learning Sciences, vol. 12 no. 3/4
Type: Research Article
ISSN: 2398-5348

Keywords

To view the access options for this content please click here
Article
Publication date: 13 May 2014

Norman T. Sheehan and Grant E. Isaac

The authors show how organizations can best ensure that employees act in accordance with the corporation’s values. The key action is to develop a set of principles that…

Abstract

Purpose

The authors show how organizations can best ensure that employees act in accordance with the corporation’s values. The key action is to develop a set of principles that amplify and fully define the values so leaders can communicate them more effectively. Principles that supply operational guidance help employees internalize the corporation’s values.

Design/methodology/approach

The article supports its conceptual approach with a case.

Findings

The case shows how principles helped one organization explicate the it’s values and turn them into a set of positively worded, unambiguous statements that guide employees in their daily work. When employees routinely apply the principles in their work, senior management can confidently delegate decision-making authority to the lowest appropriate level in the organization, having confidence that the outcomes of employee actions will be consistent with the organization’s vision, mission and strategic goals.

Practical implications

By describing the organization’s values in operational terms, the principles, taken together, provide each employee with a clear framework to use when making decisions.

Originality/value

The article shows senior leaders and boards that a key benefit of devolving power and using principles to guide employees’ actions is that it not only improves corporate performance in the short term, it also makes the firm more attractive to talented candidates for employment in the longer term.

Details

Strategy & Leadership, vol. 42 no. 3
Type: Research Article
ISSN: 1087-8572

Keywords

To view the access options for this content please click here
Article
Publication date: 8 February 2016

Daniel O'Keefe

– The purpose of this paper is to provide commentary on Armstrong, Du, Green and Graefe’s (this issue) article.

Abstract

Purpose

The purpose of this paper is to provide commentary on Armstrong, Du, Green and Graefe’s (this issue) article.

Design/methodology/approach

The paper is based on reading and thinking about Armstrong et al.’s article.

Findings

One appealing way that advertising practice can be evidence-based is by applying dependable generalizations about what makes for effective ads. Armstrong et al.’s article offers data concerning the application of Armstrong’s persuasive advertising: Evidence-Based Principles (2010) persuasion principles. The article does not provide convincing evidence for the predictive validity of the principles, but it does offer a clear proof-of-concept demonstration of the feasibility of principles-based advertising assessment.

Originality/value

The paper’s value lies in its clarification of what claims Armstrong et al.’s data do and do not underwrite.

Details

European Journal of Marketing, vol. 50 no. 1/2
Type: Research Article
ISSN: 0309-0566

Keywords

To view the access options for this content please click here
Article
Publication date: 1 August 1990

Archie B. Carroll

This article describes how ethical principles canbe used in the decision‐making process. Itdescribes a survey conducted amongst a groupof managers and business students…

Abstract

This article describes how ethical principles can be used in the decision‐making process. It describes a survey conducted amongst a group of managers and business students, who ranked a number of ethical principles in order of usefulness and applicability to their work. The notion of the “ethics screen”, composed of a number of ethical principles, is described. The article concludes that ethical principles are valuable only if there is a desire on the part of individual decision‐makers for them to be applied.

Details

Management Decision, vol. 28 no. 8
Type: Research Article
ISSN: 0025-1747

Keywords

To view the access options for this content please click here
Article
Publication date: 11 May 2021

Di Wang, Deborah Richards, Ayse Aysin Bilgin and Chuanfu Chen

To address the key problem of lack of use in the advancement of open government data (OGD) portals from the aspect of good usability, which is an essential prerequisite to…

Abstract

Purpose

To address the key problem of lack of use in the advancement of open government data (OGD) portals from the aspect of good usability, which is an essential prerequisite to the acceptance and usage of a portal, this paper aims to develop a usability framework including design principles and criteria for OGD portals and to discover problems in the present usability design.

Design/methodology/approach

This study builds the usability framework by extending usability principles for general websites to address the specific needs of OGD portals. Criteria for each principle are developed accordingly based on the literature. A comparative heuristic evaluation involving five expert evaluators and 13 Chinese province-level OGD portals has been carried out to test the capability of the usability framework.

Findings

A usability framework with 24 principles and 63 criteria has been built. The heuristic evaluation shows OGD portals performed better in meeting general principles than the OGD portals specific ones. Insufficient help functions weakened OGD portals' usability. Similarities and differences were found of Chinese OGD portals compared with similar studies in the United States.

Originality/value

This paper proposed a usability framework for OGD portals and proved its capability in recognizing usability problems and its causes by carrying out a comparative heuristic evaluation in China. By comparing the evaluation results with other studies in the United States, the findings and lessons learnt in this study can thus be shared across international borders.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

To view the access options for this content please click here
Article
Publication date: 19 May 2021

Susana Cristina Rodrigues Aldeia

This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it…

Abstract

Purpose

This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries.

Design/methodology/approach

It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law.

Findings

The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law.

Originality/value

It allows understanding the difference between tax jurisdictions in the tax principles domain.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

1 – 10 of over 147000