scholarly journals Pro-Environmental Organizational Culture: Its Essence and a Concept for Its Operationalization

2020 ◽  
Vol 12 (10) ◽  
pp. 4197 ◽  
Author(s):  
Katarzyna Piwowar-Sulej
Keyword(s):  
Organizational Culture ◽  
Environmental Economic ◽  
Environmental Sustainability ◽  
Measurement Instrument ◽  
Critical Factor ◽  
Social Goals ◽  
Business Activity ◽  
Bottom Line ◽  
The Subject ◽  
A Company

Organizational culture is currently considered a critical factor in achieving success in any business activity, including the implementation of the idea of sustainability. Sustainability-driven organizations incorporate a triple bottom line approach, which promotes the collateral achievement of companies’ environmental, economic, and social goals. The first bottom line is related to environmental sustainability. This bottom line should be facilitated by a pro-environmental organizational culture (PE culture). A company should strive to bring this culture to the highest possible level. Although in the literature on the subject some research on the factors that influence employees’ pro-environmental behavior have been presented, environmental sustainability in the context of organizational culture has received comparatively little attention. So far, the concept of levels of PE culture and the corresponding measurement instrument have not been developed. The aim of this paper is to present the concept of a pro-environmental organizational culture and its operationalization to support the achievement of sustainability goals. Operationalization is the process of determining the extension of a concept, which in turn transforms the concept into a metric. This paper presents a four-level concept of PE culture and a research instrument developed for the purpose of measuring the cultural level in organizations. The instrument was tested in a manufacturing company.

scholarly journals A triple bottom line construct and reasons for implementing sustainable business practices in companies and their business networks

2015 ◽  
Vol 15 (4) ◽  
pp. 427-443 ◽  
Author(s):  
Nils M. Høgevold ◽  
Göran Svensson ◽  
H.B. Klopper ◽  
Beverly Wagner ◽  
Juan Carlos Sosa Valera ◽  
...  
Keyword(s):  
Environmental Sustainability ◽  
Triple Bottom Line ◽  
Business Practices ◽  
Business Networks ◽  
Sustainable Business ◽  
Bottom Line ◽  
Sustainable Practices ◽  
Content Type ◽  
Survey Results ◽  
A Company

Purpose – The purpose of this study is to test a Triple Bottom Line (TBL)-construct as well as to describe the TBL-reasons for implementing sustainable business practices in companies and their business networks. This study explores how linking these seemingly disparate pillars of sustainability may be facilitated through a TBL construct. The notion of sustainable business practices has been evolving and is increasingly understood to encompass considerations of economic viability, as well as environmental sustainability and social responsibility. Design/methodology/approach – The research is quantitative in nature, exploring and analysing how companies in different Norwegian industries implement and manage sustainable business practices based on TBL. The survey results are reported here. Findings – The relevance of TBL to different aspects of sustainable business practices is outlined. The study generally supports the view that a heightened propensity for sustainable business practices ensures that organisations are better equipped for meeting the challenge of integrating TBL in companies and their business networks. Research limitations/implications – The study tested a construct of TBL in the context of sustainable business practices. It may be incorporated in further research in relation to other constructs. Suggestions for further research are proposed. Practical implications – Useful for practitioners to get insights into TBL-reasons for implementing business-sustainable practices in companies and their business networks. It may also be valuable to assess the general status of business-sustainable practices in a company and their business networks. Originality/value – Linking two traditionally separate and encapsulated areas of research, namely, the area of business sustainable practices and the area of TBL. The current study has contributed to a TBL-construct in relation to other constructs in measurement and structural models. It has also contributed to provide insights of priority into the main reasons to implement the elements of TBL within companies and their business networks.

Tax Consulting as a Tool to Support Business Activities of Organizations

2018 ◽  
Vol 11 (3) ◽  
pp. 146-152
Author(s):  
L. M. Baburyan
Keyword(s):  
Business Development ◽  
Business Activity ◽  
Service Economy ◽  
Tax System ◽  
Dominant Logic ◽  
Separate Area ◽  
Research Findings ◽  
The Subject ◽  
Business Entities ◽  
Corporate Business

The subject of the research is tax consulting aimed at ensuring the proper business activity of organizations. The purpose of the research was is to substantiate the need for the tax consulting as a special tool for supporting corporate business activities. The paper deals with the current specifics of the tax consulting as a separate area of the service economy within the framework of the service-dominant logic concept that reflects the degree of involvement of all participants of financial relations in the tax consulting processes. From the standpoint of institutionalism, the tax consulting institution is regarded as a financial intermediary performing mediation or auxiliary functions to ensure interactions between basic agents of the economic system, in particular, communications between the state and business entities. Based on the research findings, it is concluded that a developed tax consulting institution as an integrated attribute of the tax system determines the levels of corporate business activities and business development. The research findings are intended for participants of the tax consulting and auditing market.

scholarly journals Innovative Method for Calculating the Break-Even for Multi-Assortment Production

Energies ◽  
2021 ◽  
Vol 14 (14) ◽  
pp. 4213
Author(s):  
Dariusz Fuksa
Keyword(s):  
Coal Mines ◽  
New Method ◽  
Hard Coal ◽  
Customer Demand ◽  
Innovative Method ◽  
The Subject ◽  
Economic Health ◽  
Production Plans ◽  
A Company ◽  
A Current

The subject of the article is a new method that I have developed for calculating a multi-asset break-even for multi-assortment production, extended by a percentage threshold and a current sales ratio (which was missing in previously published methods). The percentage threshold provides unambiguous information about the economic health of a company. As a result, it became possible to use it in practice to evaluate the activities of economic entities (mines) and to perform modelling and optimisation of production plans based on different variants of customer demand scenarios. The publication addresses the complexity of the problem of determining the break-even in multi-assortment production. Moreover, it discusses the practical limitations of previous methods and demonstrates the usefulness of the proposed method on the example of hard coal mines.

scholarly journals Sustainability Requirements of Digital Twin-Based Systems: A Meta Systematic Literature Review

2021 ◽  
Vol 11 (12) ◽  
pp. 5519
Author(s):  
Rui Carvalho ◽  
Alberto Rodrigues da Silva
Keyword(s):  
Life Cycle ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Environmental Sustainability ◽  
Product Life Cycle ◽  
Data Communication ◽  
Three Dimensions ◽  
Digital Twin ◽  
The Subject ◽  
Reducing Costs

Sustainable development was defined by the UN in 1987 as development that meets the needs of the present without compromising the ability of future generations to meet their own needs, and this is a core concept in this paper. This work acknowledges the three dimensions of sustainability, i.e., economic, social, and environmental, but its focus is on this last one. A digital twin (DT) is frequently described as a physical entity with a virtual counterpart, and the data, connections between the two, implying the existence of connectors and blocks for efficient and effective data communication. This paper provides a meta systematic literature review (SLR) (i.e., an SLR of SLRs) regarding the sustainability requirements of DT-based systems. Numerous papers on the subject of DT were also selected because they cited the analyzed SLRs and were considered relevant to the purposes of this research. From the selection and analysis of 29 papers, several limitations and challenges were identified: the perceived benefits of DTs are not clearly understood; DTs across the product life cycle or the DT life cycle are not sufficiently studied; it is not clear how DTs can contribute to reducing costs or supporting decision-making; technical implementation of DTs must be improved and better integrated in the context of the IoT; the level of fidelity of DTs is not entirely evaluated in terms of their parameters, accuracy, and level of abstraction; and the ownership of data stored within DTs should be better understood. Furthermore, from our research, it was not possible to find a paper discussing DTs only in regard to environmental sustainability.

ANALISIS AKUNTANSI PERSEDIAAN PERUSAHAAN MANUFAKTUR MENURUT PSAK NO 14 PADA PT AGUNG BUMI AGRO

2021 ◽  
Vol 23 (1) ◽  
pp. 108-126
Author(s):  
Laras Mei ◽  
Nanik Kustiningsih ◽  
Rizalnur Firdaus
Keyword(s):  
Business Activity ◽  
Manufacturing Companies ◽  
A Company

Abstract Inventory is one of the important things for a company, this isbecause most of the assets owned by the company are located on theinventory account side. For trading and manufacturing companies,inventory can be said to be the life or heart of the business, because thecompany's main business activity comes from the availability of inventorystocks. Therefore, the application of inventory accounting inmanufacturing companies is necessary to avoid the occurrence of OverStock (OS) or Out Of Stock (OOS). The purpose of research at PT AgungBumi Agro is to find out whether the application of PT Agung Bumi Agro'sinventory accounting is in accordance with PSAK No. 14 Revised of 2015.This research was conducted by comparing the process of implementingPT Agung Bumi Agro's inventory accounting with the applicableprovisions of PSAK No. 14 Revision of 2015. The results obtained in thisstudy explain that the inventory accounting income at PT Agung BumiAgro is good in terms of inventory definition, inventory measurement,recognition as expense and disclosure of inventories have beenimplemented in accordance with PSAK No. 14, 2015 Revision.Keywords : Inventory; PSAK No 14, 2015 Revision; InventoryValuation; Inventory Recording

scholarly journals Revisiting Doing Business in the Middle East

2009 ◽  
Vol 12 (1) ◽  
pp. 55-57
Author(s):  
David Desplaces ◽  
Nancy K. McIntyre
Keyword(s):  
Middle East ◽  
International Management ◽  
Cross Cultural ◽  
Cultural Conflict ◽  
Class Discussion ◽  
Bottom Line ◽  
Cultural Aspects ◽  
Doing Business ◽  
Team Environment ◽  
A Company

This case engages students on a number of issues common to doing business in other countries, specifically in the Middle East. It is intended to be a basis for class discussion rather than to illustrate either effective or ineffective handling of the situation. The case seeks to integrate issues of international management and cross-cultural conflict and negotiation. Students are challenged to diagnose a cross-culturally sensitive situation and develop solutions in a team environment under limiting time restraints. This case is also designed to help students understand the cultural aspects of a situation and how different solutions could have major consequences on the bottom line of a company.

scholarly journals Analisis Budaya Organisasi dan Gaya Kepemimpinan dalam Komunitas Wadah Pemimpin

Koneksi ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 106
Author(s):  
Phoebe Kristianti ◽  
Riris Loisa
Keyword(s):  
Organizational Culture ◽  
Work Environment ◽  
Leadership Styles ◽  
Leadership Style ◽  
Communication Theory ◽  
Visionary Leadership ◽  
Family Impact ◽  
Ethnographic Approach ◽  
Community Forum ◽  
A Company

In the continuity of a company, there is a pattern of behavior that is carried out continuously by its members. Then formed a culture that is characteristic of the company. Each leader also has his own leadership style in operating the company. With a good organizational culture and leadership style, it can form a comfortable work environment and can support the success of the company. The formulation of the problem that will be examined is how is the organizational culture and leadership style in the Leader Forum Community? The method used in this research is a qualitative ethnographic approach, studied with organizational communication theory, organizational culture, and leadership style. The purpose of this research is to describe and find out the organizational culture and leadership style in the Community of Leaders Forum. The object to be studied is the organizational culture and leadership styles used in the Leader Community Forum. Based on the results of research related to organizational culture and leadership styles in the Community of Wadah Leaders, it can be concluded that the value of Family Impact Teamwork continues to be emphasized to members as a reference for acting in the community. And leaders apply a combination of charismatic, transactional, transformational, and visionary leadership styles in Komunitas Wadah Pemimpin.Dalam keberlangsungan suatu perusahaan terdapat pola perilaku yang dilakukan secara terus menerus oleh anggotanya. Kemudian terbentuk sebuah budaya yang menjadi ciri khas dalam perusahaan tersebut. Setiap pemimpin juga memiliki gaya kepemimpinan tersendiri dalam mengoperasikan perusahaan. Dengan adanya budaya organisasi dan gaya kepemimpinan yang baik dapat membentuk lingkungan kerja yang nyaman serta dapat medukung keberhasilan perusahaan. Rumusan masalah yang ditelaah dalam penelitian ini adalah bagaimana budaya organisasi dan gaya kepemimpinan dalam Komunitas Wadah Pemimpin? Metode yang digunakan dalam penelitian ini adalah metode etnografi dengan pendekatan kualitatif. Penelitian ini dikaji dengan teori komunikasi organisasi, budaya organisasi, serta gaya kepemimpinan. Tujuan dari penelitian ini yaitu untuk menggambarkan dan mengetahui budaya organisasi dan gaya kepemimpinan dalam Komunitas Wadah Pemimpin. Objek yang diteliti adalah budaya organisasi serta gaya kepemimpinan yang digunakan dalam Komunitas Wadah Pemimpin. Penelitian ini menyimpulkan bahwa nilai Family Impact Teamwork terus ditekankan kepada anggota sebagai acuan untuk bertindak dalam komunitas. Pemimpin menerapkan kombinasi dari gaya kepemimpinan kharismatik, transaksional, transformasional, dan visioner dalam Komunitas Wadah Pemimpin.

scholarly journals PENGARUH BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA ARYAWAN PADA PT BANDAR ABADI SHIPYARD

2019 ◽  
Vol 1 (1) ◽  
pp. 47-53
Author(s):  
Lia Anggelina ◽  
Inggrid Wahyuni Sinaga
Keyword(s):  
Organizational Culture ◽  
Work Motivation ◽  
Employee Performance ◽  
Computer Software ◽  
Sampling Technique ◽  
Validity And Reliability ◽  
Ship Building ◽  
Study Population ◽  
Ship Repair ◽  
A Company

PT Bandar Abadi Shipyard is a company engaged in manufacturing and the company is working to improve the quality and quantity of production in the ship building and ship repair. The purpose of this study was to determine the influence of organizational culture variables and work motivation on employee performance at PT. Bandar Abadi Shipyard. The study population was 50 people and the samples used are saturated sampling technique. This study using multiple linear regression data analysis with the help of computer software SPSS version 20.00. Analysis of the data used to test the validity and reliability levels, classical assumptions and hypothesis testing. Results from this study indicate that the organizational culture (X1), and work motivation (X2) positive and significant impact on employee performance (Y) and simultaneously the organizational culture (X1) and work motivation (X2) positive and significant impact on employee performance (Y)

scholarly journals Кореферентные структуры, используемые для представления экономических субъектов в медийном дискурсе

2021 ◽  
Vol 112 (7) ◽  
pp. 27-37
Author(s):  
Сергей Ключенович
Keyword(s):  
Structural Properties ◽  
Word Formation ◽  
Text Linguistics ◽  
Synthetic Compounds ◽  
Research Activities ◽  
Proper Name ◽  
German Newspaper ◽  
The Subject ◽  
Communicative Approach ◽  
A Company

The subject of study in the article is the discourse specifics of representation of economic entities in German newspaper and magazine texts of the last two decades. The purpose of the analysis is to elucidate the factors that stimulate univerbation in connection with the generation and textual integration of co-referential structures different in genesis, structural properties, semantic characteristics and stylistic potential. The study, conducted on the basis of a functional-communicative approach to language, relies on methods and results of studies on text linguistics considering text as a whole structural-semantic unit. Conclusions. 1) Mentioning of a company name is accompanied by integration of the univerb indicating the relevant industry into the text. Along with a two-member chain of co-referential nominations, a three-member chain is also possible (the location of a company is mentioned). 2) Co-referential pairs of the type “company name ‒ collective designation of employees according to headquarters location” (Siemens ‒ Münchener) are characteristic, which demonstrates the lability of univerb toponym semantics. 3) The integration of a proper name into the text requires the usage of characterizing common nouns in order to prepare the reader for the perception of unique names, which is a factor motivating univerbation. 4) Synthetic compounds of the nomina agentis type (Autobauer, Stromversorger) are widely used to describe the kind of activity of an enterprise. In such cases a lexeme with the expected semantics is eliminated (Unternehmen ‘company’, Konzern ‘concern’ etc.). The reduction of the base lexeme of a compound as well as representation of the verb lexeme in the form of nomen agentis has an impact on the semantics and stylistics of the univerb. The results of the study can be used both in research activities on problems of word-formation, semantics and in the training of business translators.

scholarly journals The Effect Of Organizational Culture And Procedural Justice On Organizational Citizenship Behavior

2021 ◽  
Vol 1 (4) ◽  
pp. 221-229
Author(s):  
Khulil Fathuroni
Keyword(s):  
Organizational Culture ◽  
Procedural Justice ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Primary Data ◽  
Citizenship Behavior ◽  
Behavior Study ◽  
Data Source ◽  
A Company ◽  
Special Region

This study aims to show the influence of Organizational Culture and Procedural Justice on Organizational Citizenship Behavior (Study on IT Companies In Special Region of Yogyakarta) which is focused on the high low organizational culture of a company. Samples in this study as many as 9 IT companies with convenience sampling method. The population in this study is all IT companies in Isitimewa Area of Yogyakarta. The data type in this study is primary data. The data source in this study is the results of surveys, interviews and filling out questionnaires from employees of IT companies in the Special Region of Yogyakarta who became research samples. The results of this study show that organizational culture and procedural justice have a significant effect on organizational citizenship behavior in IT companies in Dareah Istimewa Yogyakarta. But for companies whose organizational culture is low organizational culture has no effect on organizational citizenship behavior in IT companies in the Special Region of Yogyakarta.

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