scholarly journals ACTIVITY-BASED COSTING OF CANNED AND PROCESSED FOODS BUSINESSES IN THAILAND: EFFECTS ON ORGANIZATIONAL DEVELOPMENT, BUSINESS COMPETITIVENESS AND CORPORATE SUCCESS

2017 ◽  
Vol 18 (0) ◽  
pp. 215-225 ◽  
Author(s):  
Phaprukbaramee Ussahawanitchakit

This study aims at investigating the relationships among activity-based costing, organizational development, business competitiveness, and corporate success of canned and processed foods businesses in Thailand. In this study, 142 canned and processed foods businesses in Thailand are the samples of the study. Structural equation model (SEM) was employed to test the research relationships. The research results indicate that activity-based costing positively leads to organizational development and business competitiveness. Also, organizational development positively relates to business competitiveness and corporate success while business competitiveness positively affects corporate success. In summary, activity-based costing plays a significant role in determining, driving and explaining firm outcomes. Accordingly, firms need to pay attention to the development and utilization of activity-based costing through the provision of competencies, capabilities, resources, and assets to its implementation. To verify the current study, future research may need to search for activity-based costing’s dimensions and components, collect data from different populations and countries and apply regression analysis, partial least squared and path analysis to prove the relationships.

Author(s):  
Esther N. Moszeik ◽  
Timo von Oertzen ◽  
Karl-Heinz Renner

Abstract Previous studies have shown that meditation-based interventions can have a significant impact on stress and well-being in various populations. To further extend these findings, an 11-min Yoga Nidra meditation that may especially be integrated in a busy daily schedule by people who can only afford short time for breaks was adapted and analyzed in an experimental online study design. The effects of this short meditation on stress, sleep, well-being and mindfulness were examined for the first time. The meditation was provided as audio file and carried out during a period of 30 days by the participants of the meditation group. A Structural Equation Model (SEM) was used to analyze the data with Full Information Maximum Likelihood (FIML) in order to cope with missing data. As expected, the meditation group (N = 341) showed lower stress, higher well-being and improved sleep quality after the intervention (very small to small effect sizes) compared with a waitlist control group (N = 430). It turned out that the meditation had a stronger impact on the reduction of negative affect than on the increase of positive affect and also a stronger effect on affective components of well-being. Mindfulness, as a core element of the meditation, increased during the study within the meditation group. All effects remained stable at follow-up six weeks later. Overall, a large, heterogeneous sample showed that already a very short dose of meditation can positively influence stress, sleep, and well-being. Future research should consider biological markers as well as active control groups.


2020 ◽  
pp. 1-13
Author(s):  
Maosheng Yang ◽  
Shangui Hu ◽  
Bagna Essohanam Kpandika ◽  
Lei Liu

BACKGROUND: Social attachment has been identified as a key antecedent motivating users’ social media involvement. However, there is a scarcity of research investigating whether and how three dimensions of social attachment exert impacts on users’ continuous usage intention of social media. OBJECTIVE: Based on structural equation model analysis, the current research clarifies the relationships between social attachment, affective commitment and social media continuous usage intention, which unveils the underlying mechanism through which three dimensions of social attachment influence users’ continuous usage intention of social media. METHODS: A survey was conducted with 536 informative responses obtained from TikTok public users for hypothesis testing analysis. RESULTS: Results indicate that three dimensions of social attachment (social connections, social dependence and social identity) are all positively related to users’ continuous usage intention of social media. Affective commitment partially mediates the relationship between social attachment and users’ continuous usage intention of social media. CONCLUSIONS: The current research makes an in-depth study about the underlying mechanism whereby social attachment exerts impacts on social media continuous usage intentionand provides several managerial and theoretical implications. Future research directions are discussed as well.


2015 ◽  
Vol 21 (2) ◽  
pp. 116-124 ◽  
Author(s):  
Vera Pedragosa ◽  
Rui Biscaia ◽  
Abel Correia

Previous studies have suggested that consumption-related emotions are important to understand post-purchase reactions. This study examines the relationship between fitness consumers' emotions and overall satisfaction. After an initial step of free-thought listing and content validity, followed by a pre-test, a survey was conducted among consumers of five different fitness centers (n=786). The questionnaire included measures to assess positive and negative emotions, as well as overall satisfaction with the fitness center. The results gathered through a structural equation model provide evidence that negative emotion experienced by consumers impacts negatively overall satisfaction, while positive emotion have a positive effect on overall satisfaction. These findings suggest managerial implications, such as the need to collect consumers' perceptions of both tangible and intangible aspects of the services, listen costumers' opinions in a regular basis, and provide regular training to staff members, in order to identify the triggers of positive emotions and contribute to increased levels of overall satisfaction. Guidelines for future research within the fitness context are also suggested.


2011 ◽  
Vol 31 (11) ◽  
pp. 1164-1192 ◽  
Author(s):  
Renu Agarwal ◽  
Willem Selen

PurposeInnovation in services is thought to be multi‐dimensional in nature, and in this context the purpose of this paper is to present and operationalise the concept of “elevated service offerings” (ESO) in collaborating service organisations. ESO stands for new or enhanced service offerings which can only be eventuated as a result of partnering, and which could not be delivered on individual organisational merit. ESO helps us expand our understanding of service innovation to include a service network or service system's dimension.Design/methodology/approachA structural equation model is specified and estimated based on constructs and relationships grounded in the literature, as well as self‐developed constructs, using empirical data from 449 respondents in an Australian telecommunications service provider (SP) and its partnering organisations.FindingsResults show that ESO is a multi‐dimensional construct which was operationalised and validated through an extensive literature review, exploratory factor analysis, confirmatory factor analysis, and structural equation modelling using a holdout sample.Research limitations/implicationsQualitative and empirical data analysis was undertaken with data collected from a single large telecommunications SP organisation, and its partnering organisations. Future research may seek to collect data from the entire telecommunications industry sector and their partnering organisations, across other service sectors, or even any other organisation where collaboration is pivotal to their success.Practical implicationsService organisations today need to understand that innovation in services is not just about process or product innovation, or even performance and productivity improvements, but in fact includes organisational forms of innovation. Indeed, the interactions and complementarities between the three different aspects of ESO – strategic, productivity, and performance – highlight the increasing complex and multi‐dimensional character of innovation and the ongoing iterative process.Originality/valueThis research provides empirical evidence for the existence of a multi‐dimensional innovation in services construct – known as elevated service offerings in a collaborative service network, along with an adapted definition of service and a service innovation model.


2012 ◽  
Vol 22 (1) ◽  
pp. 44-57 ◽  
Author(s):  
Bin Zhang ◽  
Taisheng Cai

The aim of the study was to examine the nature of perfectionism, to gain a better understanding of the construct using the Chinese population. The study also explored the relationships between perfectionism, self-esteem and depression after identifying the three dimensions of perfectionism. A sample of 292 Chinese university students completed the Frost Multidimensional Perfectionism Scale (FMPS), the Hewitt Multidimensional Perfectionism Scale (HMPS), the Almost Perfect Scale — Revised (APS-R), the Self-Esteem Scale (SES), and the Beck Depression Inventory (BDI). As hypothesised, the confirmatory factor analyses revealed that multidimensional perfectionism is explained as a three-factor construct with dimensions of maladaptive perfectionism, adaptive perfectionism and order factor. As predicted, the structural equation model analyses indicated that self-esteem partially mediated the relationship between maladaptive perfectionism and depression. Implications for counselling interventions and future research are discussed.


Mathematics ◽  
2021 ◽  
Vol 9 (17) ◽  
pp. 2099
Author(s):  
Rafael Sancho-Zamora ◽  
Isidro Peña-García ◽  
Santiago Gutiérrez-Broncano ◽  
Felipe Hernández-Perlines

The purpose of this study was to understand how proactivity can affect the relationship between absorptive capacity and organisational performance. Most previous studies have ignored the role of proactivity in this relationship and have not considered the multidimensional nature of absorptive capacity. A questionnaire was sent to 800 CEOs of Spanish companies from different sectors, procuring a response rate of 38.25%. A structural equation model was applied to test the hypothesis. This study confirms the positive effect that absorptive capacity has on business performance and the moderating role of proactivity in this relationship. Companies that develop their capacity to absorb information from the environment achieve better results. Furthermore, if they engage in proactive behaviour within their company, this relationship is stronger. Future research should include more capacities that are related to knowledge and business performance (i.e., learning capability, innovation capacity, etc.). This study contributes to the understanding of how to manage a company’s knowledge in an appropriate way. It sheds new light on how knowledge management should be conducted, emphasising not only the gathering of information but also the promotion of a proactive attitude on the part of employees to achieve the goal of better performance.


2017 ◽  
Vol 11 (1) ◽  
pp. 87
Author(s):  
Alexander Tan

The objective of this research is to present a model that describes the general effect of social capital and absorptive capacity on knowledge management and its implications on company performance.The model proposed in this research is tested by structural equation model. This research processed data from 258 respondents of employees of finance companies in Indonesia that meet certain requirements of 27 samples of the company.This research found that social capital has a positive and significant effect on absorptive capacity and knowledge management. Absorptive capacity has a positive and significant impact on knowledge management and company performance. Knowledge management also has a positive and significant effect on company performance. Social capital and absorptive capacity together have a positive and significant influence on knowledge management. Furthermore social capital, absorptive capacity and knowledge management together have a positive and significant impact on company performance. Absorptive capacity mediates the relationship between social capital and knowledge management. Knowledge management fully mediates the relationship between social capital and absorptive capacity on company performance. Social capital indirectly affects the company performance through knowledge management or absorptive capacity.This research model only limits the factors that affect company performance to three main variables namely social capital, absorptive capacity and knowledge management. Future research is suggested to try with additional other variables such as monetary incentives and/or corporate culture.The practical implication of this research is to improve knowledge management, it is necessary to improve social capital and absorptive capacity together. Furthermore company performance can be improved if social capital, absorptive capacity and knowledge management also improved simultaneously.The model proposed in this research improves the understanding of academics and practitioners about the construct of knowledge management. The mediation function of knowledge management is something new from this research compared to previous researches. This research also provides an additional contradictory list of previous researches on the relationship between social capital and company performance.


2011 ◽  
pp. 729-747
Author(s):  
Shih-Chen Liu ◽  
Lorne Olfman ◽  
Terry Ryan

This article presents the empirical testing of a theoretical model of knowledge management system success. The Jennex and Olfman model of knowledge management system success was developed to reflect the DeLone and McLean model of information systems success in the knowledge management context. A structural equation model representing the Jennex and Olfman theoretical model is developed. Using data from a prior study aimed at knowledge management system use and individual learning, this model is tested. The overall fit of the model to the data is fair, although some interpretation of the estimated model parameters is problematic. The results of the model test provide limited support for the Jennex and Olfman theoretical model, but indicate the value of continued investigation and refinement of it. Suggestions for future research are provided.


2018 ◽  
Vol 13 (6) ◽  
pp. 238
Author(s):  
Stefano Azzali ◽  
Tatiana Mazza

Using a unique database of Italian companies, we perform structural equation modeling technique to test the association between organizational, processes and relationship measure of internal audit effectiveness and firm pressures and performances. We find that size, listing and Big4 are significantly and positively associated with the internal audit effectiveness. We contribute to literature showing that organizational (e.g. presence of a charter, chief auditing executive experience), processes (audit plan risk based, quality assurance program, guidelines), and relationship (with auditee, senior management, chief financial officer, audit committee) measures are useful to evaluate the internal audit effectiveness. We provide support for profession, agency and institutional theories. We implement the measure of internal audit effectiveness with a structural equation model to be able to consider the different components of organizational, processes and relationship separately in a single model. Extending previous literature, we show that this measure of internal audit effectiveness is effective in discovering significant determinant of internal audit effectiveness and could be used in future research.


2018 ◽  
Vol 14 (9) ◽  
pp. 50
Author(s):  
Fathul Aminudin Aziz ◽  
Sunhaji Sunhaji

Islamic boarding school institution is one of the oldest institutions in Indonesia, but its development is slower when it’s compared to other institutions. Researcher realizes that it is important to analyze the influence of organizational development, leadership and communication toward employee motivation, and its implication toward the teachers’ commitment at Islamic boarding school in Cilacap. To test the model and hypotheses, researcher uses the analysis of Structural Equation Model (SEM). Furthermore, to estimate the model, the author uses the program Analysis of Moment Structures (AMOS). Based on the research from Islamic boarding school teachers in Cilacap regency, it could be concluded that (1) organizational development, leadership, and communication give positive and significant impact on work motivation, either partially or simultaneously, (2) organizational development, leadership, communication, and work motivation give positive and significant impact on the commitment of Islamic boarding school teachers, either partially or simultaneously. Results of this study recommends that the commitment of Islamic boarding school teachers can be improved by motivating teachers in internal dimensions, especially those associated with the indicator in the form of an appreciation of their competences or scholarships.


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