Foundations of Management最新文献_第9页

The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems 管理费用的大小对ABC和TDABC系统差异的影响

IF 1.1

Foundations of Management Pub Date : 2019-01-01 DOI: 10.2478/fman-2019-0007

Omar Fikrat Fateh Tarzibashi, Hasan Ozyapici

{"title":"The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems","authors":"Omar Fikrat Fateh Tarzibashi, Hasan Ozyapici","doi":"10.2478/fman-2019-0007","DOIUrl":"https://doi.org/10.2478/fman-2019-0007","url":null,"abstract":"Abstract The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC were found and 37 were used because only 37 articles included both the application of the systems and the comparison of the results of the systems. Correlation analysis and regression analysis were used to test whether there is a relationship between overhead costs and the differences in the results of ABC and TDABC systems. The results indicated that there is a statistically significant relationship between the total amount of overhead cost and the differences in the results of ABC and TDABC systems. Accordingly, when the overhead costs are increased, the TDABC system produces more different results than ABC. Based on this finding, the practical implication of this study seems to portray that companies with high overhead costs using the TDABC system rather than the ABC have the advantage of ascertaining product costing differently, which are more accurate.","PeriodicalId":43250,"journal":{"name":"Foundations of Management","volume":"11 1","pages":"81 - 92"},"PeriodicalIF":1.1,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46723800","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

The Influence of Service Quality and Passenger Satisfaction Towards Electric Train Services (ETS): A PLS-SEM Approach 服务质量和乘客满意度对电动列车服务（ETS）的影响：PLS-SEM方法

IF 1.1

Foundations of Management Pub Date : 2019-01-01 DOI: 10.2478/fman-2019-0005

Azmi Mat, Norliza Saiful Bahry, Nur Liana Kori, Z. Munir, N. M. Daud

{"title":"The Influence of Service Quality and Passenger Satisfaction Towards Electric Train Services (ETS): A PLS-SEM Approach","authors":"Azmi Mat, Norliza Saiful Bahry, Nur Liana Kori, Z. Munir, N. M. Daud","doi":"10.2478/fman-2019-0005","DOIUrl":"https://doi.org/10.2478/fman-2019-0005","url":null,"abstract":"Abstract This research is about service quality (responsiveness, reliability, tangible, safety and security) dimensions becoming major determinants of passenger satisfaction towards Electric Train Services (ETS). The significance of this study is intended to assist Keretapi Tanah Melayu Berhad (KTMB) to establish the service offered and to identify the important aspects of service quality that affect passenger satisfaction. A total of 280 questionnaires were distributed to ETS passengers, who were using the service from Kuala Lumpur Sentral Station to Padang Besar Station. The main objective of this study was to investigate the relationship between service quality dimensions and passenger satisfaction towards ETS. Data gathered were analyzed using partial least square (PLS) method. The study concluded that service quality dimensions are the factors affecting the passenger satisfaction towards ETS. In addition, service quality can also define the significant relationship between passenger satisfaction towards ETS. Other than that, several useful recommendations were made regarding the findings of this study.","PeriodicalId":43250,"journal":{"name":"Foundations of Management","volume":"11 1","pages":"57 - 64"},"PeriodicalIF":1.1,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46833029","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Market Orientation and Survival of Small and Medium Enterprises in Nigeria 尼日利亚中小企业的市场定位与生存

IF 1.1

Foundations of Management Pub Date : 2019-01-01 DOI: 10.2478/fman-2019-0024

C. Nwankwo, M. Kanyangale

引用次数: 4

The Predictive Maintenance Concept in the Maintenance Department of the “Industry 4.0” Production Enterprise “工业4.0”生产企业维修部门的预见性维修理念

IF 1.1

Foundations of Management Pub Date : 2018-12-01 DOI: 10.2478/fman-2018-0022

Duc Tran Anh, K. Dąbrowski, Katarzyna Skrzypek

引用次数: 20

Determinants of Financial and Non-Financial Risk Tolerance among Students at Selected South African Universities 在选定的南非大学学生的金融和非金融风险承受能力的决定因素

IF 1.1

Foundations of Management Pub Date : 2018-12-01 DOI: 10.2478/fman-2018-0023

Pfano Michael Ramudzuli, P. Muzindutsi

{"title":"Determinants of Financial and Non-Financial Risk Tolerance among Students at Selected South African Universities","authors":"Pfano Michael Ramudzuli, P. Muzindutsi","doi":"10.2478/fman-2018-0023","DOIUrl":"https://doi.org/10.2478/fman-2018-0023","url":null,"abstract":"Abstract To enhance the portfolio allocation process, individuals need to understand their financial ability and psychological willingness to tolerate risks. To do this, their risk tolerance level must be quantified. This study used a survey questionnaire to collect data from 470 students at selected South African universities, and a binary logistic regression to test the effect of demographic factors on financial risk tolerance versus non-financial risk tolerance. Our findings suggest that the level of risk tolerance cannot be generalized across different risk domains. We also found that demographic factors affect the two domains of risk tolerance differently. Specifically, age did not have a significant influence on financial risk tolerance, while it significantly increased non-financial risk tolerance. Similarly, gender did not have any significant influence on non-financial risk tolerance, while it positively affect-ed financial risk tolerance. Furthermore, students in the fields of the humanities, engineering and IT showed a strong appetite for non-financial risks, but students in the commerce faculty preferred financial risks.","PeriodicalId":43250,"journal":{"name":"Foundations of Management","volume":"10 1","pages":"293 - 302"},"PeriodicalIF":1.1,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44466648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

The Principle of Characterization as a Systemic Paradigm of Safety: Experiments and Applications 表征原则作为安全的系统范式:实验与应用

IF 1.1

Foundations of Management Pub Date : 2018-12-01 DOI: 10.2478/fman-2018-0024

T. Krupa

引用次数: 3

An Evaluation of the Effectiveness of Applying the Mes in a Maintenance Department – A Case Study 某维修部门应用Mes的有效性评价——以实例为例

IF 1.1

Foundations of Management Pub Date : 2018-12-01 DOI: 10.2478/FMAN-2018-0020

Patalas-Maliszewska Justyna, Skrzeszewska Małgorzata

引用次数: 4

Demographic, Individual, Job Diversities and Knowledge Sharing: A Study of Enterprising Family Businesses 人口、个体、工作多样性与知识共享:家族企业创业研究

IF 1.1

Foundations of Management Pub Date : 2018-12-01 DOI: 10.2478/fman-2018-0021

Ravindra Hewa Kuruppuge, Ales Gregar, C. Jayawardena, L. Kudláček

{"title":"Demographic, Individual, Job Diversities and Knowledge Sharing: A Study of Enterprising Family Businesses","authors":"Ravindra Hewa Kuruppuge, Ales Gregar, C. Jayawardena, L. Kudláček","doi":"10.2478/fman-2018-0021","DOIUrl":"https://doi.org/10.2478/fman-2018-0021","url":null,"abstract":"Abstract Employees’ knowledge sharing intention in a firm is recognized as a key positive factor of business sustainability and longevity. Yet, the diverse nature of firms has made a difficulty to make general conclusions about employees’ knowledge sharing intentions, which is dependent on individual characteristics. Therefore, focusing on family businesses in Sri Lanka, this study investigates the influ-ence of employees’ demographics, individuality and job diversity on knowledge sharing intentions. 132 employees who serve in enterprising family businesses in Sri Lanka were randomly selected for the survey and each was given a questionnaire. The influence of employee demographics, individuality and job diversity regarding knowledge sharing was then analyzed using a multiple regression model. Out of eight factors, only employee’s age, level of education and job orientation have significantly in-fluenced the knowledge sharing intentions of employees in family businesses. These findings highlight the importance of the level of employee’s age, education and job orientation on individual knowledge sharing behavior in family businesses.","PeriodicalId":43250,"journal":{"name":"Foundations of Management","volume":"10 1","pages":"271 - 282"},"PeriodicalIF":1.1,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44150169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Lifelong Learning Expectations of Young Academics – Analysis of Polish and Hungarian Technical Universities 青年学者的终身学习期望——对波兰和匈牙利技术大学的分析

IF 1.1

Foundations of Management Pub Date : 2018-11-01 DOI: 10.2478/fman-2018-0016

R. Walczak, Anikó Kálmán

{"title":"Lifelong Learning Expectations of Young Academics – Analysis of Polish and Hungarian Technical Universities","authors":"R. Walczak, Anikó Kálmán","doi":"10.2478/fman-2018-0016","DOIUrl":"https://doi.org/10.2478/fman-2018-0016","url":null,"abstract":"Abstract This article presents a qualitative study of lifelong learning (LLL) requirements of university employees from the Warsaw University of Technology (WUT) and the Budapest University of Technology and Economics (BME). The main aim of the study was to gain understanding of young people expectations and attitudes towards LLL. Aims of the study included: identification of employees’ requirements in terms of LLL; identification of education activities and employee perception of university activities. Data for the study were gathered in individual interviews. The same, standardized openended questions were used in both institutions to allow comparison of the results. Interview questions concerned the willingness of participation in LLL, education forms, areas of education and perception of the university. The participants of the interviews were 24 young people from the WUT and BME. Research shows that there are no significant differences between Polish and Hungarian representatives who are eager to learn and have many interests and positive features; however, they have high requirements and expectations. This research will allow to prepare informative and effective LLL universities’ strategies.","PeriodicalId":43250,"journal":{"name":"Foundations of Management","volume":"10 1","pages":"207 - 224"},"PeriodicalIF":1.1,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43507550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Employee Development and Leadership Perception in the Polish Service Delivery Centres 波兰服务交付中心的员工发展和领导力感知

IF 1.1

Foundations of Management Pub Date : 2018-11-01 DOI: 10.2478/fman-2018-0017

Damian Kedziora, Wojciech Piotrowicz, Katarzyna Kolasińska-Morawska

引用次数: 5