Current Issue : January - March Volume : 2021 Issue Number : 1 Articles : 5 Articles
This paper is aiming to analyze the influence of media exposure, environmental performance, type of industry, company size, profitability and leverage on the carbon emission disclosure in non financial sectors in Indonesia. The carbon emission disclosure was measured by scoring a checklist of the carbon emission disclosure. The media exposure, environmental performance, type of industry, company size, profitability and leverage are the determinants of the carbon emission disclosure. This research used secondary data with the population of all the non-financial sector public companies that joined environmental awards (PROPER) from 2014 – 2017. The 21 samples of companies were selected by using the purposive sampling technique. This research used the multiple linear regression using Eviews 10. The results proved that media exposure, type of industry and profitability have a positive and significant influence on the carbon emission disclosure, whereas environmental performance, company size and leverage have no influence on the carbon emission disclosure. This research contributes to the development of green accounting in Indonesia and expects that related parties can develop a better evaluation and planning in increasing the carbon emission disclosure of companies in Indonesia....
The main purpose of the paper is to discuss the nature of the enterprise architecture of the blockchain platform (EAoBP). The authors also highlighted how the main technology challenges for enterprises are addressed through the proposed solution. The paper consists of the introduction and 3 chapters. Chapter 2 presents related works about the blockchain technology and defines the platform concept. The architecture layers which are required to build the enterprise blockchain platforms are described in the 3rd chapter. The 4th chapter constitutes the implementation aspects of the EAoBP. The permissioned blockchain systems leverage a cross-organizational collaboration model, what constitutes cooperation within the network without 3rd party authorities. The open source character of the implementation technology and the clear guidance of the scope of each layer clarified in the article should help businesses in applying the concept....
Fraud is a serious issue for construction companies. Corruption, including bribery, embezzlement and fraud cause construction costs to be significantly higher. The construction sector is one of the most risky industries related to internal fraud because of its nature. Thus, a strong mechanism for fraud prevention, detection and response is needed to manage the fraud risk in a construction company. This research aimed to evaluate the causes of fraud, to assess the maturity level of the fraud risk management and to develop a fraud risk management framework in a construction company. This research used qualitative methods with a case study approach in a construction company in Indonesia, to analyze primary data obtained from interviews and observations, and secondary data obtained from a literature review. Using the fraud triangle theory to identify the cause of fraud risks, the fraud risk management maturity model by EY to assess the fraud risk management maturity level, and the fraud risk management concept by KPMG to develop a fraud risk management framework, this research provided three results: a study of the causes of fraud, a fraud risk management maturity assessment and a fraud risk management framework for a construction company....
Today, young entrepreneurs who begin their "adventure" with business and are in the start-up stage, the so-called pre-seed stage, have problems describing their business plans in terms of their vision, strategy and innovation. They tend to follow the usual patterns and often make too hasty decisions about the final establishment of their business. What is more difficult is the fact that the control group formed by companies that are no longer start-ups (the so-called post-start-up stage) and are already building their brands, is not relevant, because their development paths were poorly thought out and even very often resembled someone else's idea which is usually adapted to the demand and economic conditions of the day. This article presents the results of research on Wroclaw enterprises (start-ups) concerning the analysis of the company's mission and vision along with the identification of innovation sources, resources and elements of the Lean Canvas strategy. The original research assumption was to identify the extent of using creative problem-solving techniques in the context of open innovation. However, in the course of research, it turned out that Wroclaw start-ups know very little about the problem being studied, which resulted in a change in the research objective....
The purpose of the study is to analyze the trends in the unauthorized transactions quantity and volume for the funds transfer by individuals through payment cards. The information base is the official data of the Central Bank of Russia for 2014-2019. To analyze trends and evaluate changes in the quantity and volume of transactions made without the consent of financial organizations clients, trend equations are constructed that are characterized by sufficient reliability. Trends in the volume of unauthorized transactions in the context of the place of commitment are considered separately: retail organizations, ATMs and CNP transactions, as well as types of trends. In addition to the trend equations, the Holt-winters model was used to construct the forecast values of the indicators under consideration, which showed better results. Trends in the volume of unauthorized transactions in the context of the place of commitment are highlighted separately: retail organizations, ATMs, and CNP transactions, as well as types of trends. The analysis showed that stable pattern indicators are still being formed. Therefore, the creation and implementation of an effective strategy for the development of the banking sector, in modern conditions, along with the traditional introduction of new, innovative approaches to risk assessment and management in a specific sphere of activity....
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