Current Issue : July - September Volume : 2014 Issue Number : 3 Articles : 5 Articles
For technology-orientated enterprises that operate\r\nproject-based businesses, the goal-oriented allocation of\r\nscarce marketing resources has great potential to help\r\nconsolidate their competitive position. An important\r\nprecondition for goal-oriented management is the\r\nidentification of the most valuable customers. This enables\r\ntechnology-orientated enterprises to segment markets in\r\norder to make tactical marketing decisions. This theorybased\r\npaper aims to develop and test a holistic customer\r\nranking model. By deploying the five steps presented in\r\nthis paper, customer relationship managers are better able\r\nto identify and to rank their customers in project-based\r\nbusinesses. A case study provides an example of the\r\napplication of the method from the automotive industry in\r\nAustria. The experiences derived from this case study\r\nshow that using a customer ranking framework is a crucial\r\nfactor for enterprises in narrow technology markets to be\r\nsuccessful and to achieve their corporate goals....
An organization�s effectiveness partly depends\non the success of its projects. With this in mind, many\nefforts have been spent in recent decades to enhance the\nproject management culture, but results are still highly\nunsatisfactory. Project Management Maturity Models\n(PMMMs) are seen by both the academic and the\nindustrial communities as a solid instrument to achieve\nthis goal. The point at issue is that surveys and researches\nshow PMMMs must be better linked to business and\nfinancial performance. The aim of this paper is to explore\nthe scope for improvement to evolve PMMMs as\nbusiness-oriented frameworks....
Auditing remains a fundamental tool of financial management\r\noversight. Despite of auditing ability to enhance confidence and reliability of\r\nthe financial statements, there has been increasing criticisms addressed to the\r\naudit profession in the recent past especially after the failure of several\r\ninternational and local companies which occasioned doubt on the oversight\r\nrole of audit due to its overreliance on financial statements at the expense of\r\nbusiness risks. Consequently, auditors have been compelled to reengineer\r\ntheir audit approaches to be more responsive to business risks. The purpose\r\nof this study was to evaluate the moderating impact of business risks on the\r\nrelationship between audit fees and its determinants among audit firms in\r\nWestern Region, Kenya using cross-sectional survey research design with a\r\ntarget population of 48 Audit firms. Saturated sampling technique was used\r\nin which data was collected using self administered questionnaires. The\r\nstudy revealed existence of significant moderating effect of business risks on\r\nthe both audit duration and size of the audit firm ââ?¬â?? audit fee relationship. The\r\nstudy concludes that clientââ?¬â?¢s size, complexity as determined by number of\r\nsubsidiaries and branches and audit firm size are the major determinants of\r\naudit fee and that their effect can further be enhanced by business risks, the\r\nmoderator variable. The study provides rationale for BRA and its findings\r\nprovides direction for response to business risks among audit practitioners as\r\nwell as enriching the literature of audit risk and fee model with evidences\r\nfrom emerging economies....
This article describes management of rural social infrastructure\n(hereinafter referred to as the RSI), provides the analysis of RSI management\nprocesses and determination of main principles required in order to achieve\nefficient management of rural areas and sustained development of the region.\nThe main research objective, namely, creation of a modern rural social\ninfrastructure management approach has been reached. The main elements of\nthe modern RSI management conception were identified: determination of\nconsumer demand for RSI services and strategic development goals; RSI\ndevelopment (planning of services, means and results); organization of RSI\nservices supply; horizontal and vertical coordination of RSI activities;\nassessment of RSI services consumersââ?¬â?¢ opinion and community\nsustainability; supervision and evaluation of RSI activities. The main\nprinciples for RSI management were defined: coordination of principles\nââ?¬Å?from top to bottomââ?¬Â and ââ?¬Å?from bottom to topââ?¬Â; satisfaction of social needs\nand local initiatives; partnership and division of responsibility; involvement\nof local residents and decentralization of decision making processes;\ncontinuous study, professional development and stimulation of self-esteem;\nIntegrity and hierarchy; innovations, readiness for changes, efficiency;\necology. The main research methods were used: analysis and generalization\nof scientific literature, logical and systematical reasoning, graphic\npresentation of comparison, abstracts and other methods....
The Shea tree, which is now referred to as''VitellariaParadoxa'', has\nenormous economic, medicinal, cultural benefits and as a food source. Yet it\nseems the mechanisms put in place to support the Shea butter industryare\neither not existing or they are inadequate in Ghana.Even though this is the\ngeneral situation,the quantum of the industry�s contribution to women\nlivelihood, the specific social and economic effects and the mechanisms\ncreated to support women in the industry are yet to be empirically\ninvestigated in the Wa Municipality of the Upper West Region.The study\ntherefore sought to address what the contribution of the Shea butter\nprocessing industry in promoting the socio-economic development of women\nand their livelihood has been in the Wa Municipality, the nature of the social\nand economic effects on the livelihood of women; the specific mechanisms\nput in place as support for women in the industry as well as the nature of the\nindustry�s prospects and challenges in Wa Municipal area.A case study\napproach was adopted.The research revealed that only women areemployed\nin the Shea butter processing industry. The studyalso revealed that there are\nfew organizations providing financial and technical support to the women in\nShea butter production in the Wa Municipality. Through Shea butter processing, the women have secure employment which provided them with\nincome for the satisfaction of their basic needs. Ready market was identified\nas a major constraint. The intensive use of firewood produced wood smoke\nwhich caused respiratory infections such as severe cough, lung infections,\nrunning nose, nasal congestion, headaches, low-grade fever, sneezing, and\noptical disorders among the women....
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