Browse

You are looking at 1 - 10 of 1,577 items for :

  • Management Accounting, Financial Controlling, Cost Calculation, Investment x
Clear All
Open access

Jarosław Kowalski and Bożena Ewa Matusiak

Abstract

Development of renewable energy means that there is a growing demand for technology that helps to manage and consume it in an optimal way, using more energy when it is produced on sunny/ windy days, preferably at the place of production, and avoiding long-distance transmission. This opens the field for solutions based on the Internet of Things (IoT) technologies, advanced demand management, and the concept of smart energy. The creation of a smart home energy management system (HEMS), which will help end users to manage the produced electricity, was the goal of the project entitled “e-balance – Balancing Energy Production and Consumption in Energy Efficient Smart Neighbourhoods”. Research with potential users carried out within the project showed that the existence of such systems in the home environment redefines the concept of electricity, which becomes tangible and always present in sight. Users also expected that the system would significantly reduce their electricity bills, an expectation which is not always confirmed by economic simulations. This means that the final solution will have to take account of other types of motivation and engagement, e.g., environmental ones. The paper presents conclusions from quantitative and qualitative research conducted within the “e-balance” project in Poland, Portugal, and the Netherlands.

Open access

Piotr Korneta

Abstract

Due to volatile micro- and macroeconomic conditions and increasing competition, companies experience great difficulties in attaining required profitability. The objective of this paper is to identify the profitability determinants for Polish agricultural distributors in a recent period, i.e., 2006–2016. The potential determinants of profitability identified during the course of literature review and after interviews with industry experts are classified into internal and external. With the use of Spearman correlation ranks and regression analysis of figures relating to 24 Polish agricultural distributors, the following internal profitability determinants are identified: age, size, working capital components, indebtedness, salaries, and sales margins. Additionally, the study confirmed the influence of the following selected external profitability determinants: market share, unemployment rate, and several industry-specific variables. This paper proposes the first set of sales profitability determinants for Polish agricultural distributors. The results of this study are interesting for industry-level management.

Open access

Kemchart Cheychom, Apisak Sindhuphak and Thanin Ratanaolarn

Abstract

The objective of the research is to study patterns and problem water management for agriculture using participatory action research (PAR). Data collection was conducted by entering the area for a survey and interviewing sample groups of farmers from 10 districts in Chanthaburi, Thailand. The sample group consisted of five farmers from each district, constituting 50 farmers. The interview results and statistical data analysis described in detail. The result can be concluded that the farmers mostly encounter water insufficiency and lack of knowledge about the irrigation system. The agricultural costs will increase in terms of the investment of laying out the irrigation system or excessive water usage that is not compatible with the water requirement of the plant. Therefore, the water management system for agriculture should be managed easily with technology, which gives water economically and precisely then farmers can know when to apply the water.

Open access

Kalu E Uma, Paul C. Obidike, Christiana O. Chukwu, Clementina Kanu, Regina A. Ogbuagu, Foluso. O. C. Osunkwo and Paul Ndubuisi

Abstract

The study focuses on repositioning the manufacturing sub-sector in order to revive Nigeria from the problem of “growthelessness”. The expository study examined the situation of the Nigerian economy and overview of the industrial policies employed to encourage development since after independence. Many challenges such as lack of indigenous technology, excessive reliance on foreign raw materials and manpower, inconsistence regarding policies and programmes, lack of linkages of production with domestic inputs among others were articulated to be responsible for the inability of the country to establish a reliable manufacturing sub-sector that is capable of harnessing idle resources, reduce unemployment and develop the economy. The study also examined an overview of industrial policies employed by South Korea which gave the country its success story. Lessons considered to play significant role to change Nigerian manufacturing sub-sector were drawn there from, among which include: reviving the economic environment with infrastructure and public service system so as to make the country industrial production compliance; consistent, persistent and perseverance on the part of resource controllers in spite of all odds toward goal attainment, adoption of appropriate indigenous technology, monitoring, evaluation and restrategising to improve the sector. This study has shown that Nigerian situation is capable of changing for better if what worked in South Korea manufacturing sub-sector is applied in Nigeria.

Open access

Stephen Fọlárànmí and Eyitayo Tolulope Ijisakin

Abstract

Evidence abounds of the synergy that exists between literature and visual arts in Africa. Illustrations are known to have given more meaning to books, while the text plays the role of the storyteller, the illustration acts out the story or scene on the pages of the book. Illustrations also make readership very easy and appealing to children and the uneducated people in our local communities. In recent times however, studies have shown a sharp decline in the inclusion of very good, insightful and inspiring illustrations into African literary text. When included, it is often poor and limited to the cover page of the book. This paper examines the merits derivable from the inclusion of visual arts into African literature as well as the reason for its decline with a view to suggesting how it can be used to reinvent African literature. It is expected that by so doing, publishers and authors will see the need and importance of using more illustrations in their books. This will, in turn, generate more interest in the culture of reading among the youths of the 21st century as well as the development of literature directed towards children and the unread.

Open access

Anthony Chukwuma Nwali, Nwokeiwu Johnson and Bethel Oganezi

Abstract

Privatisation plays key roles in restructuring economic and social attributes of developing countries. The performance of any economy in terms of growth rate and per capita income have always been based on and associated with active involvement and participation of the private sector. It is apt to note that public enterprises in Nigeria have failed to demonstrate strong desire and ability to promote economic growth perhaps due to ineptitude of the managers and inadequate clear-cut operational guidelines establishing such enterprises. This effort attempts to evaluate the importance and implications of privatisation of government’s companies with respect to economic development. The analytical tool adopted in this paper is descriptive that focussed on review and evaluation of privatisation exercise in Nigeria. Findings indicate that corruption, indiscipline, suspicion, transparency and national sovereignty among others were the major challenges of privatisation in Nigeria. Aligning with the new order of moving poor resource utilization to more innovative and creative initiatives orchestrated the call for privatisation in Nigeria in addition to productivity improvement, increase in revenue, reduction in budget deficits as well as elimination of wastes and improvement of efficiency. The paper concludes by advocating for appropriate reform policies of all inclusiveness and transparency that offer full information about the company slated for privatisation and the attributes of core investors to quell misinformed ideas and suspicion.

Open access

Thatsanee Ngoensuk and Chantana Viriyavejakul

Abstract

The purpose of this research was to create, test and develop a model for developing a system to protect personal rights violations in using social media, Integrated learning styles using deductive teaching methods and the use of case studies to promote knowledge in developing a model for developing a system to protect personal rights violations in the use of social media of graduate students at King Mongkut Institute of Technology at Ladkrabang. The sample group used to develop the protection system model is a legal expert, 7 people, namely, graduate students of King Mongkut Institute of Technology Ladkrabang, 20 people. The tools used in this research are interview with legal experts and instructors, Knowledge measurement form, Online teaching and learning management system on privacy violation behavior in the use of social media Satisfaction questionnaire for learning styles and Assessment form for certification of integrated teaching and learning styles. The results from the test scores of the pre-school and post-test scores of the sample group showed that the post-test scores had an average score higher than before (before 10.80 and 13.71). In addition, it was found that the post-test scores had a standard deviation less than the test scores before learning (after learning is 1.29 and before 3.70), indicating that the post-test scores were higher than the previous test scores. Therefore, it can be concluded that the sample group when learning through the learning style resulted in higher average student scores.

Open access

Urban Sušnik, Andrej Sušjan and Nevenka Hrovatin

Abstract

The paper attempts to synthesize the analytical nucleus of classical political economy and modern ecological economics. In essence this means making a connection between social issues of income distribution, accumulation of capital and economic growth with biophysical limits to economic development. We first model a simple growing system of production and explore its potential to maintain sustainability when using a single natural resource. Taking into consideration the laws of thermodynamics we show that the long-term sustainability of such a simple system is unlikely. When the model is extended to incorporate a wider range of inputs used and commodities produced, such complexity accompanied by knowledge-based structural changes provides necessary conditions for the long-run sustainability of a growing economic system. Since input-output complexity results from the division of labour on the one hand and from intentional R&D policies on the other, this conclusion also brings forward some policy implications regarding income distribution in the society.

Open access

Amka

Abstract

This paper examines the practice of inclusive education in schools under the jurisdiction of South Kalimantan Province, Indonesia. According to law, the education system must be inclusive; therefore, schools are required to acknowledge all groups of kids, incorporating those with special educational needs (SEN). This study highlights the state of inclusive education in schools, which includes the implementation of its policies by school administrators, proper management by teachers, and the community’s perception. Primary data were obtained from surveys and interviews with 100 school administrators, 500 teachers, 45 parents of SEN students, and numerous stakeholders. The study shows that local government policies have resulted in the development of inclusive education in schools located in South Kalimantan. It also indicates that, most school leaders and parents of non-SEN students support its utilization in classrooms, and are willing to work with SEN students. In practice, the implementation of inclusive education varies from one school to another depending on the perceptions of administrators and the will of teachers.