Define parallel simulation with audit software and provide an example of how it can be used to test a client's payroll system. Explain in your own words and give a numerical example of the allocation of multiple support departments to a production department utilizing the direct, step down, an...
For instance, Apple Inc. concentrated on three essential areas, namely resources, climate change, and smarter chemistry, to enhance its sustainability performance (Apple, 2022), whereas Hewlett-Packard Inc. endeavored to deliver its sustainability strategy through its supply chain, operations, recycling...
In China’s Government Work Report 2020, the Chinese government mentioned the “One Belt One Road” total four times and planned to build a new system for an open economy at a higher level, to promote joint high-quality development of “One Belt One Road”, and to build a network of hi...
Profit pressures also motivate opportunism as decision-makers cut corners to protect profits. For example, in the cold chain, managers explained that fish that “should be disposed of” is actually “frozen again to resell”. Managers in the food industry also place minimal priority on system ...
Following [49], we used the model from [3] to compute the SFG rate, which has the following description: 𝑆𝐹𝐺=Net profit ratio×Asset turnover ratio×Retention rate×Equity multiplierSFG=Net profit ratio×Asset turnover ratio×Retention rate×Equity multiplier (3) where the Net ...
This orientation towards multiple ‘stakeholders’ of organizations is the hallmark of Corporate Social Responsibility [2], or just Social Responsibility (SR), to cover the full range of public as well as private and non-profit as well as for-profit organizations. Among the social stakeholders, ...
We used Stata [41] to compute the regression analyses. The efficiency scores from the four approaches (explained above) are the dependent variable in the model. Four indicators are included as independent variables in the models, which reflect the disciplinary profile of the university. We expect...