Template-Type: ReDIF-Article 1.0 Author-Name: Kamal Sakhdari Author-X-Name-First: Kamal Author-X-Name-Last: Sakhdari Author-Name: Jahangir Yadollahi Farsi Author-X-Name-First: Jahangir Yadollahi Author-X-Name-Last: Farsi Title: Enhancing corporate entrepreneurship: an empirical test of Stevenson's conceptualisation of entrepreneurial management Abstract: Although Stevenson's conceptualisation of opportunity-based entrepreneurial management is widely utilised and cited, less theoretical and empirical attention has been given to this framework in relation to corporate entrepreneurship (corporate entrepreneurial outputs), reflecting a firm's intensity of engagement in innovation in products and services, venturing activities and strategic renewal. We hypothesised the impact of the sub-dimensions of entrepreneurial management on corporate entrepreneurship. Our observation of 298 firms providing products and services to the mining industry of Australia and Iran indicates that the underlying dimensions differently affect corporate entrepreneurship. The results also provide useful insights into the boundary conditions of Stevenson's notion of opportunity-based management style. Journal: Int. J. of Management and Enterprise Development Pages: 1-20 Issue: 1 Volume: 17 Year: 2018 Keywords: corporate entrepreneurship; entrepreneurial management; mining industry; survey. File-URL: http://www.inderscience.com/link.php?id=88326 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:1:p:1-20 Template-Type: ReDIF-Article 1.0 Author-Name: Colin C. Williams Author-X-Name-First: Colin C. Author-X-Name-Last: Williams Author-Name: Abbi Kedir Author-X-Name-First: Abbi Author-X-Name-Last: Kedir Title: Contesting the underperformance thesis of women entrepreneurs: firm-level evidence from South Africa Abstract: This paper provides one of the first known evaluations of whether enterprises in which women are owners underperform male-owned enterprises in the developing world. Until now, the widespread assumption, mostly from developed world studies, has been that enterprises in which women are owners underperform male-owned enterprises. To evaluate this in developing countries where there is a dearth of studies, cross-sectional data are reported from a 2007 World Bank enterprise survey of 937 South African enterprises. The finding is that enterprises that are women-owned or jointly owned by men and women perform better than those owned solely by men, after controlling for other determinants of firm performance as well as potential sample selection bias. The outcome is a call to transcend the underperformance thesis regarding women entrepreneurs and for greater resources to be devoted to the promotion of women's entrepreneurship and women's involvement in firm ownership. Journal: Int. J. of Management and Enterprise Development Pages: 21-35 Issue: 1 Volume: 17 Year: 2018 Keywords: development economics; enterprise development; entrepreneurship; firm performance; gender; South Africa. File-URL: http://www.inderscience.com/link.php?id=88327 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:1:p:21-35 Template-Type: ReDIF-Article 1.0 Author-Name: Erkki K. Laitinen Author-X-Name-First: Erkki K. Author-X-Name-Last: Laitinen Title: Entry-based financial statement analysis for small firms Abstract: The objective is present an entry-based approach to small business financial statement analysis. This approach is based on a procedure in which financial statements are prepared after each bookkeeping (double) entry. This kind of procedure provides the management in a small firm with an opportunity to control in real time how the annual financial statements (income statement and balance sheet) are formed up from successive bookkeeping entries with the passage of time. The approach can also be used to warn about financial crisis or to direct attention to most important transactions. It is also a useful tool for small business auditors. The procedure is demonstrated by a case study based on an entry-based bookkeeping material from a Finnish micro firm. Probability of bankruptcy is used in this case to warn about financial crisis whereas a balance sheet decomposition (information) measure is employed to reflect the most important bookkeeping entries. Journal: Int. J. of Management and Enterprise Development Pages: 36-52 Issue: 1 Volume: 17 Year: 2018 Keywords: auditing; bankruptcy probability; bookkeeping; decomposition measure; financial statement analysis; small firm. File-URL: http://www.inderscience.com/link.php?id=88328 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:1:p:36-52 Template-Type: ReDIF-Article 1.0 Author-Name: Pedro Lucas De Resende Melo Author-X-Name-First: Pedro Lucas De Resende Author-X-Name-Last: Melo Author-Name: Julio Araujo Carneiro-da-Cunha Author-X-Name-First: Julio Araujo Author-X-Name-Last: Carneiro-da-Cunha Author-Name: Felipe Mendes Borini Author-X-Name-First: Felipe Mendes Author-X-Name-Last: Borini Title: Brazilian microfranchising chains: entrepreneurs' backgrounds and perceptions of brands and support Abstract: The article aims to analyse how microfranchisees backgrounds influence their perceptions of franchisors' support and the brand. Based on the theory of entrepreneurship and the elements of franchise support and brand, we conducted a qualitative field study utilising the case study method with six Brazilian microfranchisees. Results suggest both the influence of the 'honeymoon period' on perceptions of brands and support and the absence of competencies required to manage a business. The main contribution of this research is positing the relevance and importance of the 'honeymoon period' in microfranchisees' choices and performance. Journal: Int. J. of Management and Enterprise Development Pages: 53-75 Issue: 1 Volume: 17 Year: 2018 Keywords: franchising chain; honeymoon period; microentrepreneur; microfranchising. File-URL: http://www.inderscience.com/link.php?id=88332 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:1:p:53-75 Template-Type: ReDIF-Article 1.0 Author-Name: Pierre Mostert Author-X-Name-First: Pierre Author-X-Name-Last: Mostert Author-Name: Thelma Luttig Author-X-Name-First: Thelma Author-X-Name-Last: Luttig Title: Relationship intention and service quality as combined competitive strategy Abstract: Offering superior service quality or building long-term customer relationships could offer effective strategies to create a competitive advantage. However, since not all customers desire to enter into relationships with service providers, it may be more profitable to focus relationship marketing strategies on customers with relationship intentions. The purpose of this study was to establish whether there is a relationship between relationship intention and service quality, as combining these approaches could result in formulating a greater competitive strategy than using either one of these strategies in isolation. Data were collected from 368 South African respondents. The results indicated positive relationships between respondents' relationship intentions and service quality expectations and perceptions. It was also established that respondents with moderate and low relationship intentions were significantly less satisfied with the service levels they receive compared with their expectations, whereas no difference was found for those with higher relationship intentions. Journal: Int. J. of Management and Enterprise Development Pages: 76-92 Issue: 1 Volume: 17 Year: 2018 Keywords: emerging country; expectations; fear of relationship loss; feedback; forgiveness; involvement; relationship intention; relationship marketing; service quality; SERVQUAL. File-URL: http://www.inderscience.com/link.php?id=88335 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:1:p:76-92 Template-Type: ReDIF-Article 1.0 Author-Name: Monia Ben Ltaifa Author-X-Name-First: Monia Ben Author-X-Name-Last: Ltaifa Title: The impact of banking strategies on the net interest margin of Tunisian banks Abstract: The purpose of this paper is to examine empirically the impact of banking strategies on the performance of banks. To do so, we use a sample composed of 11 Tunisian banks during the period of study from 2000 to 2015. We employ a regression by Ordinary Least Square. The empirical findings show that a portion of bank strategies on specific characteristics of banks have an impact on deposits/liabilities ratio. Also, we find that bank strategies on specific characteristics of banks and on financial development environment have an impact on the net interest margin of banks Tunisian during the period of study. Journal: Int. J. of Management and Enterprise Development Pages: 121-135 Issue: 2 Volume: 17 Year: 2018 Keywords: bank performance; banking strategies; net interest margin; panel data. File-URL: http://www.inderscience.com/link.php?id=90823 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:2:p:121-135 Template-Type: ReDIF-Article 1.0 Author-Name: Ahlem-Selma Messai Author-X-Name-First: Ahlem-Selma Author-X-Name-Last: Messai Author-Name: Mohamed Imen Gallali Author-X-Name-First: Mohamed Imen Author-X-Name-Last: Gallali Title: Credit risk stress testing: theory and practice of the Spanish evidence Abstract: This paper presents a new methodology to estimate banking system credit portfolio's losses. For this purpose, we used quarterly data for the period from 2000 to 2011 in order to estimate unexpected losses in the credit portfolio for four Spanish sectors under extremely bad conditions. Our results show that macroeconomic shocks (extreme inflation, gross domestic product and unemployment rates) affect negatively the Spanish banking system. The unusual thing about this study is that it was conducted with different sectors (industry, construction, agriculture and services). We find that construction was the most damaged sector. Our study will discuss the reasons for adopting stress tests and will provide solutions to prevent crises and to absorb losses especially in Spain. Journal: Int. J. of Management and Enterprise Development Pages: 136-154 Issue: 2 Volume: 17 Year: 2018 Keywords: credit risk stress testing; loss distribution; non-performing loans; Spanish sectors. File-URL: http://www.inderscience.com/link.php?id=90824 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:2:p:136-154 Template-Type: ReDIF-Article 1.0 Author-Name: Imen Mahmoud Author-X-Name-First: Imen Author-X-Name-Last: Mahmoud Author-Name: Kamel Naoui Author-X-Name-First: Kamel Author-X-Name-Last: Naoui Title: Market efficiency: an information entropy perspective Abstract: The aim of this paper is to examine the market efficiency from an information entropy perspective. Specifically, we compare some emerging and developed markets to pinpoint efficiency of these markets in time. We also used the symbolic time series analysis to detect dynamics of the processes under investigation over the period 2003-2013. The results indicate that these markets show a dynamic market efficiency unlike what static tests seem to suggest. Moreover, emerging and developed markets are less efficient. This lower efficiency comes in parallel with crisis periods (financial or political). When the market is efficient, market returns move following a random position and information entropy reaches its maximum. However, when an event is particular, entropy decreases and the market is considered inefficient. When the market is inefficient, prices do not instantly reflect new information, which replicates an information comprehension process, through a learning process that is considered time-consuming. Journal: Int. J. of Management and Enterprise Development Pages: 95-120 Issue: 2 Volume: 17 Year: 2018 Keywords: crisis; information approach; knowledge; learning; market efficiency; Shannon entropy. File-URL: http://www.inderscience.com/link.php?id=90826 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:2:p:95-120 Template-Type: ReDIF-Article 1.0 Author-Name: Masoumeh Doshmanli Author-X-Name-First: Masoumeh Author-X-Name-Last: Doshmanli Author-Name: Yashar Salamzadeh Author-X-Name-First: Yashar Author-X-Name-Last: Salamzadeh Author-Name: Aidin Salamzadeh Author-X-Name-First: Aidin Author-X-Name-Last: Salamzadeh Title: Development of SMEs in an emerging economy: does corporate social responsibility matter? Abstract: Despite its importance in development of firms, corporate social responsibility (CSR) is rarely studied in the literature of small and medium sized enterprises (SMEs). Therefore, the present study aims at investigating the correlation between CSR and development of SMEs to find a way to develop SMEs in a more responsible manner. This study followed a survey research design, and the statistical population of the study included 720 owners/managers of SMEs. The results indicated that there was a significantly positive correlation between all four dimensions of economic, legal, ethical and discretionary social responsibility and development of SMEs. Moreover, facilitating legislation and giving more authority to SME owners/managers for developing their enterprises are highly advised. Journal: Int. J. of Management and Enterprise Development Pages: 168-191 Issue: 2 Volume: 17 Year: 2018 Keywords: corporate social responsibility; CSR; enterprise development; small and medium sized enterprises; SME; Iran. File-URL: http://www.inderscience.com/link.php?id=90827 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:2:p:168-191 Template-Type: ReDIF-Article 1.0 Author-Name: Fathi Jouini Author-X-Name-First: Fathi Author-X-Name-Last: Jouini Author-Name: Aymen Ajina Author-X-Name-First: Aymen Author-X-Name-Last: Ajina Author-Name: Abdelkader Derbali Author-X-Name-First: Abdelkader Author-X-Name-Last: Derbali Title: Corporate governance and corporate social responsibility Abstract: This paper seeks to explore the relationship between corporate governance and corporate social responsibility for a sample of 65 French companies listed on the SBF 120 index for the period 2010-2014. The result of our estimate shows that the performance of corporate social responsibility is positively influenced by the size of the board, the presence of institutional investors, and negatively by the proportion held by the majority shareholder. These results suggest that firms may improve social performance by adopting best practices of corporate governance that mitigate unethical behaviour. Journal: Int. J. of Management and Enterprise Development Pages: 155-167 Issue: 2 Volume: 17 Year: 2018 Keywords: corporate social responsibility; institutional investor; board size; stakeholders. File-URL: http://www.inderscience.com/link.php?id=90841 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:2:p:155-167 Template-Type: ReDIF-Article 1.0 Author-Name: Damian Kedziora Author-X-Name-First: Damian Author-X-Name-Last: Kedziora Author-Name: Andrzej Hak Author-X-Name-First: Andrzej Author-X-Name-Last: Hak Author-Name: Andrzej Kraslawski Author-X-Name-First: Andrzej Author-X-Name-Last: Kraslawski Author-Name: Timo Kärri Author-X-Name-First: Timo Author-X-Name-Last: Kärri Title: Offshoring industry of Central and Eastern Europe: the perspective of service vendor and investor Abstract: Business process offshoring industry has been dynamically growing worldwide in recent years, and its rapid expansion has been particularly visible in Central Europe. Both parties involved in the organisational transformation: service buyer and vendor, can perceive such changes in a different way. The paper examines the attractiveness of a service offshoring destination, both from the investment and customer point of view, and provides a comparative analysis of five countries considered as key regional competitors: Poland, Czech Republic, Slovakia, Hungary, Bulgaria and Romania. Although the cost reduction is still very important, additional factors become major influencers for the offshore destination, like the potential for business process reengineering and service optimisation, political stability, and access to wide talent pools of sector-experienced workers. The study is supposed to serve decision makers as a reference in the assessment of offshoring investments. Journal: Int. J. of Management and Enterprise Development Pages: 193-223 Issue: 3 Volume: 17 Year: 2018 Keywords: service; European; regional; offshoring; transition; market; investment; attractiveness; outsourcing; strategy. File-URL: http://www.inderscience.com/link.php?id=93534 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:3:p:193-223 Template-Type: ReDIF-Article 1.0 Author-Name: Mike Peters Author-X-Name-First: Mike Author-X-Name-Last: Peters Author-Name: Janette Walde Author-X-Name-First: Janette Author-X-Name-Last: Walde Author-Name: Johannes Brustbauer Author-X-Name-First: Johannes Author-X-Name-Last: Brustbauer Title: The influence of cognitive frames on small business entrepreneurs' perception of risk concepts Abstract: This study aims at analysing the influence of cognitive frames on small business entrepreneurs' perception of risk concepts in certain stages of their working life. A principal component analysis (PCA) based on the results of a survey questionnaire reveals that entrepreneurs perceive risk according to the entrepreneurship literature, i.e., as opportunity, as variance, and as downside loss. Analysis of variance (ANOVA) results show a statistically significant influence of cognitive frames, operationalised by personal characteristics, on one risk concept: While the perception of risk as downside loss increases with education and age, it decreases when reaching a certain level of experience. The approach also reveals that personal characteristics are practically not influencing the perception of risk concepts. Journal: Int. J. of Management and Enterprise Development Pages: 224-243 Issue: 3 Volume: 17 Year: 2018 Keywords: SMEs; small and medium-sized enterprises; entrepreneurs; perception; risk concepts; cognitive frames. File-URL: http://www.inderscience.com/link.php?id=93537 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:3:p:224-243 Template-Type: ReDIF-Article 1.0 Author-Name: Ferhat Karaca Author-X-Name-First: Ferhat Author-X-Name-Last: Karaca Author-Name: Fatih Camci Author-X-Name-First: Fatih Author-X-Name-Last: Camci Author-Name: Ali Turkyilmaz Author-X-Name-First: Ali Author-X-Name-Last: Turkyilmaz Title: A product service system design for energy provision Abstract: Today's market moves from product sale to service sale in many areas. This is often a win-win situation for both companies and their customers. Companies may increase their profit by increasing the efficiency of their products, whereas the customers do not deal with the operational hassles, such as maintenance or repair of the assets. The service base approach affects not only the provider and the customers but also other players within the chain like manufacturers of devices that use the utilities. Thus, the shift from product-based utility provision to a service-based one has the potential to create a greater impact on reaching sustainable and eco-friendly solutions. This paper suggests and discusses a new idea of result-oriented service-based utility provision with its opportunities and challenges. This suggested approach offers a radical shift in the responsibility of implementing relevant energy efficiency measures of assets from end users to the providers. Journal: Int. J. of Management and Enterprise Development Pages: 244-266 Issue: 3 Volume: 17 Year: 2018 Keywords: PSS; energy utility provision; eco-friendly business solutions. File-URL: http://www.inderscience.com/link.php?id=93538 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:3:p:244-266 Template-Type: ReDIF-Article 1.0 Author-Name: Nichanach Katemukda Author-X-Name-First: Nichanach Author-X-Name-Last: Katemukda Author-Name: Prapaisri Sudasna-na-Ayudthya Author-X-Name-First: Prapaisri Author-X-Name-Last: Sudasna-na-Ayudthya Author-Name: Narongsak Comepa Author-X-Name-First: Narongsak Author-X-Name-Last: Comepa Author-Name: Hanna Kropsu-Vehkapera Author-X-Name-First: Hanna Author-X-Name-Last: Kropsu-Vehkapera Title: Productivity enhancement through intellectual capital and information technology Abstract: A product's competitiveness is highly concerned by the manufacturing sustainability in the market. The product's function should impress the customer and the product's price should be reasonable. This is the reason why manufacturing firms must add more value into their products and measure their performance by using value added productivity. A firm which has high value added productivity should also have high position of competitiveness within the market. This paper aims to answer a research question, "Is competitive advantage directly influenced by the value added productivity?" In conclusion, the purpose of this research is to provide a value added productivity enhancement model. This research constructed a value added productivity enhancement model and applied a structural equation modelling technique to verify the model. The constructed model demonstrated that intellectual capital and information technology both supported competitive advantage. Finally, competitive advantage was found to directly influence the productivity of a firm. Journal: Int. J. of Management and Enterprise Development Pages: 267-280 Issue: 3 Volume: 17 Year: 2018 Keywords: value added productivity; competitive advantage; intellectual capital; information technology. File-URL: http://www.inderscience.com/link.php?id=93539 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:3:p:267-280 Template-Type: ReDIF-Article 1.0 Author-Name: Erkki K. Laitinen Author-X-Name-First: Erkki K. Author-X-Name-Last: Laitinen Author-Name: Tarmo Kadak Author-X-Name-First: Tarmo Author-X-Name-Last: Kadak Title: Does the company size affect performance management system? PMSs in small, medium-sized, and large companies Abstract: The objective of this research was to analyse how performance management systems (PMSs) differ from each other in small, medium-sized, and large firms. The results showed that the importance of key factors (KF) in successful PMSs differ between size groups. However, the strength of the KF chain was positively associated with the success of PMS in each size class. The research revealed a 'natural difference' between PMSs of small and middle-sized enterprises (SMEs) and large firms. Small firms focus more on operational aspects in control whereas large firms pay considerable attention also to strategic aspects. Small firms use more informal PMSs than larger firms. Journal: Int. J. of Management and Enterprise Development Pages: 281-305 Issue: 3 Volume: 17 Year: 2018 Keywords: PMSs; performance management systems; company size effect; SME; chain model; key success factors; success of PMS; development of SMEs; management of SME's growth; dynamic adaptability; process orientation. File-URL: http://www.inderscience.com/link.php?id=93549 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:3:p:281-305 Template-Type: ReDIF-Article 1.0 Author-Name: Sucheta Agarwal Author-X-Name-First: Sucheta Author-X-Name-Last: Agarwal Author-Name: Vivek Agrawal Author-X-Name-First: Vivek Author-X-Name-Last: Agrawal Author-Name: Anand Mohan Agrawal Author-X-Name-First: Anand Mohan Author-X-Name-Last: Agrawal Title: Motivational and success factors: through the lens of women entrepreneurship Abstract: With the development of society, women entrepreneurs turn out to be more prominent. Their significant contributions in the economy make them recognised at the national and international level. The initiation, growth and success of women owned enterprises are determined by the push and pull factors of motivation. This study emphasised the role of motivational factors in the entrepreneurial success of women in the Indian context. A structured questionnaire was used to collect data through personal administration of the questionnaire among women entrepreneurs of different regions in Uttar Pradesh, the biggest state of India. The collected data was analysed using exploratory factor analysis (EFA) and the factors related to motivation and successes of the entrepreneurship was explored and according to that, five hypotheses were framed. The findings focused on the constructive relationship between motivational and success factors with the help of regression coefficients. The invigorating of women enterprises is necessary for maintaining the gender justice and equality around the world. Journal: Int. J. of Management and Enterprise Development Pages: 307-328 Issue: 4 Volume: 17 Year: 2018 Keywords: exploratory factor analysis; EFA; motivation; multiple regression approach; success; women entrepreneurs; India. File-URL: http://www.inderscience.com/link.php?id=96231 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:4:p:307-328 Template-Type: ReDIF-Article 1.0 Author-Name: Kongkiti Phusavat Author-X-Name-First: Kongkiti Author-X-Name-Last: Phusavat Author-Name: Bordin Rassameethes Author-X-Name-First: Bordin Author-X-Name-Last: Rassameethes Author-Name: Dusan Lesjak Author-X-Name-First: Dusan Author-X-Name-Last: Lesjak Author-Name: Chavatip Chindavijak Author-X-Name-First: Chavatip Author-X-Name-Last: Chindavijak Title: Developing model for integrating sustainability into enterprise operations Abstract: The study aims to develop a model which helps integrate sustainability into business processes of a firm. The earlier study from Thailand's Management System Certification Institute or MASCI with its international partners shows that there are nine elements (anticipation, concern, leadership, communication, capability, planning, execution, performance, and report) when integrating sustainability into enterprise-wide operations. Model development is based on extending this study. It is viewed that sustainability is one of the key strategies to advance beyond the Original Equipment Manufacturer status for the manufacturing sector in the country. MASCI engages with 504 organisations which have been extensively trained or certified with the international standards on quality and environment as well as applications such as Global Reporting Initiative and Dow Jones Sustainability Index. The model shows the interrelationships among the nine elements deemed as critical for integrating sustainability into enterprise operations. It highlights the importance of the leadership, planning, and performance as the main elements for integrating sustainability into enterprise operations. The comparison with the sugar industry's development supports the model and its highlight on these three components. Journal: Int. J. of Management and Enterprise Development Pages: 329-346 Issue: 4 Volume: 17 Year: 2018 Keywords: enterprise development; model; sustainable development; sustainability; enterprise-wide operations. File-URL: http://www.inderscience.com/link.php?id=96237 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:4:p:329-346 Template-Type: ReDIF-Article 1.0 Author-Name: Nouha Khoufi Author-X-Name-First: Nouha Author-X-Name-Last: Khoufi Author-Name: Walid Khoufi Author-X-Name-First: Walid Author-X-Name-Last: Khoufi Title: An empirical analysis of the relation between corporate governance characteristics and the prevention of financial statement fraud Abstract: Currently, fraud has become a real phenomenon, and insurance companies are making efforts to identify and implement effective means of fraud prevention. The paper aims to investigate whether corporate governance structure may have favoured the reducing of financial irregularities. It proposes modelling the relation between certain governance characteristics and financial statement fraud regarding French listed firms during the period 2009-2013. The research design of this study involves logit cross-sectional regression analysis of 25 fraud firms and 25 no-fraud firms. The study shows that the inclusion of outside members on the board of director increases the board's effectiveness at monitoring management for the prevention of financial statement fraud. The finding will contribute to enhance the existing corporate governance policy in France to foster the achievement of zero financial statement fraud. Journal: Int. J. of Management and Enterprise Development Pages: 347-362 Issue: 4 Volume: 17 Year: 2018 Keywords: corporate governance; financial statement fraud; corporate fraud; board of directors; audit committee; logistic regression model. File-URL: http://www.inderscience.com/link.php?id=96254 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:4:p:347-362 Template-Type: ReDIF-Article 1.0 Author-Name: Mario Fernandez-Ronquillo Author-X-Name-First: Mario Author-X-Name-Last: Fernandez-Ronquillo Author-Name: Xavier Llinas-Audet Author-X-Name-First: Xavier Author-X-Name-Last: Llinas-Audet Author-Name: Ferran Sabate Author-X-Name-First: Ferran Author-X-Name-Last: Sabate Title: Competency model for microentrepreneurs in depressed environments Abstract: Microentrepreneurs who have their businesses located in depressed regions are generally unaware of their basic competencies, especially their application and the benefits that are obtained when these are linked to the development of business management. Under this premise, this study aims to propose a competency model for microentrepreneurs to offer them a better understanding of how basic competences can improve their management actions and business performance. The competences in dimensions are identified and grouped; likewise, the importance of the model is determined with the support of a panel of experts linked to the micro enterprise sector. The competences proposed are distributed in the areas of action in which microentrepreneurs develop their activities. As a result, the model establishes 27 competencies that determine microentrepreneurs' competences in depressed environments. Benefits for microentrepreneurs are additional knowledge to plan better training in basic competences and the improvement of their management skills and business performance. Journal: Int. J. of Management and Enterprise Development Pages: 363-387 Issue: 4 Volume: 17 Year: 2018 Keywords: competences; competence model; microentrepreneurs; microenterprises; depressed environments; competencies; skills; management; development. File-URL: http://www.inderscience.com/link.php?id=96255 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:4:p:363-387 Template-Type: ReDIF-Article 1.0 Author-Name: Jouni K. Tervonen Author-X-Name-First: Jouni K. Author-X-Name-Last: Tervonen Author-Name: Johanna Hautamäki Author-X-Name-First: Johanna Author-X-Name-Last: Hautamäki Author-Name: Marjo Heikkilä Author-X-Name-First: Marjo Author-X-Name-Last: Heikkilä Author-Name: Ville Isoherranen Author-X-Name-First: Ville Author-X-Name-Last: Isoherranen Title: Survey of business excellence by knowledge gathering for industrial internet-of-things applications Abstract: The internet-of-things (IoT) can change not only products but also companies' whole business model. The goal of this article is to inform companies about the creation of business intelligence via utilisation of the industrial IoT. This review article assumes that combining business excellence, service design and knowledge gathering via data engineering into cognitive infocommunication (CogInfoCom) opens new possibilities to develop business ideas. These new possibilities are examined through a literature review on deployments of industrial IoT solutions. The survey responds to two research questions: what methods of knowledge gathering and business excellence are used in industrial IoT-based product, service and process innovations? How can knowledge gathering, business excellence and CogInfoCom methods be utilised to create added value in industrial IoT solutions? This survey reveals the richness and delicacy of these exploitation opportunities. Journal: Int. J. of Management and Enterprise Development Pages: 388-410 Issue: 4 Volume: 17 Year: 2018 Keywords: business excellence; business intelligence; business process management; case studies in industry; cognitive data communication; computational intelligence; data engineering; data mining; development; enterprise modelling and management; knowledge-intensive service design; literature review; management; operational maturity review; industrial internet-of-things. File-URL: http://www.inderscience.com/link.php?id=96256 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijmede:v:17:y:2018:i:4:p:388-410