718 resultados para Line of business reporting - Australia
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The undisputed link of the agricultural sector with regional economies, along with the increased competition, fosters agri-business companies to rethink their business philosophy and to transform from isolated firms to members of more extended business formations. The paper examines a particular type of business network, the cluster. It focuses on the concept of clusters and on cluster-based strategies in the context of agriculture. In particular, the paper explores the value of clusters by taking into consideration the particularities of the agricultural sector. Potential benefits and constraints of agri-business cluster development are also presented.
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This article focuses on the relevance of undergraduate business and management higher education from the perspectives of recent graduates and graduate employers in four European countries. Drawing upon the findings of an empirical qualitative study in which data was collated and analysed using grounded theory research techniques, the paper draws attention to graduates' and employers' perceptions of the value of higher education in equipping students with discipline-specific skills and knowledge as well as softer 'generic' skills. It also highlights the importance of formal 'work-based' learning within undergraduate curricula in providing students with the skills and experiences required by employers operating within a global workplace. © 2014 John Wiley & Sons Ltd.
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This paper critically reviews the evolution of financial reporting in the banking sector with specific reference to the reporting of market risk and the growing use of the measure known as Value at Risk (VaR). The paper investigates the process by which VaR became 'institutionalised'. The analysis highlights a number of inherent limitations of VaR as a risk measure and questions the usefulness of published VaR disclosures, concluding that risk 'disclosure' might be more apparent than real. It also looks at some of the implications for risk reporting practice and the accounting profession more generally.
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With the development of the Internet culture applications are becoming simpler and simpler, users need less IT knowledge than earlier; from the ‘reader’ status they have reached that of the content creator and editor. In our days, the effects of the web are becoming stronger and stronger— computer-aided work is conventional almost everywhere. The spread of the Internet applications has several reasons: first of all, their accessibility is widespread; second, their use is not limited to only one computer or network on which they have been installed. Also, the quantity of accessible information now and earlier is not even comparable. Not counting the applications which need high broadband or high counting capacity (for example video editing), Internet applications are reaching the functionality of the thick clients associates. The most serious disadvantage of Internet applications – for security reasons — is that the resources of the client computer are not fully accessible or accessible only to a restricted extent. Still thick clients do have some advantages: better multimedia perdormance with more flexibility due to local resources and the possibility for offline working.
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A new original method and CASE-tool of system analysis and modelling are represented. They are for the first time consistent with the requirements of object-oriented technology of informational systems design. They essentially facilitate the construction of organisational systems models and increase the quality of the organisational designing and basic technological processes of object application developing.
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Sustainable development support, balanced scorecard development and business process modeling are viewed from the position of systemology. Extensional, intentional and potential properties of a system are considered as necessary to satisfy functional requirements of a meta-system. The correspondence between extensional, intentional and potential properties of a system and sustainable, unsustainable, crisis and catastrophic states of a system is determined. The inaccessibility cause of the system mission is uncovered. The correspondence between extensional, intentional and potential properties of a system and balanced scorecard perspectives is showed. The IDEF0 function modeling method is checked against balanced scorecard perspectives. The correspondence between balanced scorecard perspectives and IDEF0 notations is considered.
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In the presented work the problem of management business-processes with changeable structure is considered and situational based approach to its decision is offered. The approach is based on situational model of management business-process according to which process is represented as a set of situations. The script defining necessary actions is connected with each situation. Management of process is carried out by means of the rules formalizing functional requirements to processes.
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Macroeconomic developments, such as the business cycle, have a remarkable influence on firms and their performance. In business-to-business (B-to-B) markets characterized by a strong emphasis on long-term customer relationships, market orientation (MO) provides a particularly important safeguard for firms against fluctuating market forces. Using panel data from an economic upturn and downturn, we examine the effectiveness of different forms of MO (i.e., customer orientation, competitor orientation, interfunctional coordination, and their combinations) on firm performance in B-to-B firms. Our findings suggest that the impact of MO increases especially during a downturn, with interfunctional coordination clearly boosting firm performance and, conversely, competitor orientation becoming even detrimental. The findings further indicate that both the role of MO and its most effective forms vary across industry sectors, MO having a particularly strong impact on performance among B-to-B service firms. The findings of our study provide guidelines for executives to better manage performance across the business cycle and tailor their investments in MO more effectively, according to the firm's specific industry sector.
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Most prior new product diffusion (NPD) models do not specifically consider the role of the business model in the process. However, the context of NPD in today's market has been changed dramatically by the introduction of new business models. Through reinterpretation and extension, this paper empirically examines the feasibility of applying Bass-type NPD models to products that are commercialized by different business models. More specifically, the results and analysis of this study consider the subscription business model for service products, the freemium business model for digital products, and a pre-paid and post-paid business model that is widely used by mobile network providers. The paper offers new insights derived from implementing the models in real-life cases. It also highlights three themes for future research.