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This article discusses the role of the government with the Law Number 20 of 2008 concerning Small, Micro and Medium Enterprises which aims to realize the role of MSMEs as the backbone and enforcement of the national economic structure, especially in Sidrap Regency. The method used is a qualitative method, with data observation techniques, documentation and interviews. The Regional Government of Sidenreng Rappang Regency has made various efforts to empower MSMEs based on Law Number 20 of 2008 concerning MSMEs. These efforts can be categorized as the growth and development of MSMEs as well as expansion of access and networks of partnerships and investments of MSMEs. Coaching and development of MSMEs is carried out by providing revolving funds to facilitate saving for private banks / companies, assistance for facilities & infrastructure to MSMEs, dissemination of business information, successful business licensing, institutional support even though in reality it has not been running optimally. Meanwhile, the potential for strengthening or business strength is in the form of development in the fields of production and processing, marketing, human resources. and there are also factors hindering umkm in Sidrap district including budget constraints, human resources and lack of government policies as well as less competitive product packaging, so that there are still deficiencies in empowering MSMEs in Sidrap Regency, the government's role in empowering MSMEs in Sidrap Regency has not been maximal.

The aim of this study was to evaluate media monitoring service, formalized in print media clipping, based on the analysis of information behavior of users in organizations in Minas Gerais. We sought to identify information needs of users and the use of information found in clippings. The sample consisted of 16 private, public and non-governmental organizations, representatives of the three sectors of economy. We used the Sense-Making approach, under the trinomial situation-gap-use. The users we consulted, without distinction, understood the meaning of business information, confirming that clipping helps them make decisions or solve problems. The study suggests the development of tools for periodic service evaluation with the aim of increasing levels of use and confidence of users. O estudo avalia o serviço de monitoramento de notícias, formalizado no clipping de mídia impressa, com base na análise docomportamento informacional de usuários alocados em organizações com atuação em Minas Gerais. Buscou-se identificar asnecessidades de informação dos usuários e o uso das informações consultadas no clipping. A amostra foi constituída de 16 organizações privadas, públicas e não governamentais, atuantes nos três setores da economia. Utilizou-se a abordagem Sense-Making, sob o trinômio situação-lacuna-uso. Os usuários consultados, sem distinção, entendiam o significado de informação para negócios, confirmando que o clipping os auxiliava a tomar decisões e a solucionar problemas. Sugere-se a criação de instrumentosperiódicos de avaliação do serviço, com o intuito de ampliar os níveis de uso e confiabilidade por parte dos usuários.

Information overload has always been a challenge for businesspeople as well as professionals from other types of organizations. And today with search algorithms and artificial intelligence (AI) such an ever-present part of daily life and media consumption, the challenges in learning how to filter information for oneself for effective processing, interpretation and analysis have only increased. This article presents several frameworks that were created for instructing students to assist with addressing this. They were tested and refined over four years in a core MBA course focused on decision making and project-based work. They include ways to conceptualize the broad areas of information available for business decision making as well as how to identify information by thinking about who is producing it, why they are producing it and who their key customers are. Other frameworks presented deal with ways to identify pertinent information and how to process and work with it as part of a research investigation. These frameworks are presented as tools that can be used by business school instructors, but certainly have a broader application as useful guidelines for anyone hoping to be a better collector and processor of relevant information for decision making and project work.

From 2016-2019, Jacksonville State University (JSU) librarians embraced the call to incorporate increased active learning into traditional library information instruction. Librarians began this process by integrating the use of a scavenger hunt into the Houston Cole Library’s new orientation tailgate event. Breakout EDU Escape Room kits with a custom-built storyline were added to teach basic research skills and help lessen library anxiety in First Year Freshman Experience courses. Augmented reality (AR) was incorporated into Business Orientation classes to increase student understanding of specialized business information resources. These activities helped librarians fulfill Houston Cole Library’s mission of creating a student-driven learning environment focusing on the Association of College Research Libraries (ACRL) information literacy framework. The research, planning, and implementation processes involved in the initiation of scavenger hunts, escape activities, and AR interactive stories at JSU have numerous applications across all educational levels and disciplinary focuses.

Classified protection of cybersecurity is an important part of cybersecurity system of China’s information system. It is the basic requirement of business system compliance operation, and is also a prerequisite for security assessment and solving information system security problems. This article studies and discusses the management system, infrastructure, protection equipment and other aspects. Analyze the business information system, and sort out the compliance of the information system item by item under classified protection of cybersecurity 2.0. According to the analysis results of the compliance of the information system, the non-compliance is classified according to the difficulty of rectification. The information system is rectified and reformed according to the strategy from easy to difficult. So, in short time, the protection level of information system is improved and the security risk of information system is reduced.

Chatbots are one of the most widely used technologies to implement virtual assistance. Presently, chatbot based virtual assistants are being used by many web administrators to mediate access to data and to carry out generic conversations with the users. Such virtual assistants are getting a lot of attention from the business organizations, as it can help in improving customer care support; reduce the costs in customer service centers and can handle multiple clients at a time. Big data analytics is the process of collecting, organizing and analysing large data sets to discover patterns and unknown correlations hidden in the data, such as usage statistics and customer preferences, which can serve as valuable business information. This paper describes the implementation of a chatbot framework with an interface to big data. This implementation would provide mass knowledge analysis capability to chatbots from distributed environments, which can further the spectrum of usage of such intelligent agents.

Purpose: In a developing country such as Ghana, small and medium enterprises (SMEs) have become the fulcrum for economic growth and development. This study aims to examine factors influencing the business performance of SMEs in an emerging market economy. Study design/methodology/approach: A descriptive survey design was used to collect data from SMEs in the service sectors of retail, hospitality, trade/commerce and manufacturing. The target population were from two municipalities. SPSS 23.0 was used to analyse the data got through the use of the questionnaires. Findings: The results indicate that governments in emerging economies are not doing enough to help SMEs. Access to credit had aided businesses to acquire modern technologies and raw materials for operation. Many entrepreneurs used their educational level, available business information services and marketing strategies to identify potential customers and to devise better strategies for dealing with their competitors. Originality/value: The study is the first to conclude that while access to credit aids SMEs’ in their operations, it can equally serve as a constraint to their performance. Besides, availability of business information service can help SMEs to gain competitive advantage. Moreover, marketing strategies impact SMEs performance positively. The study will help policy makers and development partners to fashion policies that will enhance the performance of SMEs.

As governments in different parts of the world seek solutions to the public health emergency created by the COVID-19 pandemic and the impacts on corporate enterprises, different steering committees are at aimed measures implement to constitutedcontaining the spread of the disease. Information that has the potential to impact materially on companies‘securities when made public is shared among committee members in the course of their deliberations. That realization informs the purpose of this paper which is to explore through doctrinal research method the law on insider trading in South Africa in such a manner as would reaffirm the position of the law on insider, inside information, and the prohibited conducts. The findings indicate a propensity by those entrusted with business information to leverage such information for personal benefits which creates a problem of uncertainties on the integrity of the securities market. The paper concludes by advocating the application of the law in such a manner as would ensure that the conduct of persons entrusted with inside information is guided by the legal threshold on insider trading. © 2021 The Author.

The rapid growth of the technology industry has changed the condition of relationship marketing. The business has simultaneously become more comfortable and more complicated. It is easier because one can send and receive business information in the click of a button, it is complicated because the new technologies bring new demand and challenges to the companies. The use of self-service technology is widespread in China. The purpose of this paper is to show the impact of information technology on relationship marketing and the factors that lead to customer satisfaction and commitment to SSTs usage. SPSS was used for the study. The finding of this study shows that trust is a significant factor for achieving customer satisfaction and commitment, followed by perceived convenience. Customer satisfaction has the highest relationship with customer commitment. This study may help the bank administration to improve the (ATM) self-service technology in a way that will bring more satisfaction to the customer, which will result in commitment.

Security baseline is an important part of information network security application research. It is a basic requirement for business system security, and is also a prerequisite for conducting security assessments and solving information system security problems. This article studies the basic configuration, state management and security vulnerabilities of the security baseline to design a security baseline research plan. According to the environment configuration and classified protection of the business system, it carding the safety baseline strategy that fits the business system. The security baseline strategy checks the configuration of the business information system, and then performs security hardening on the system, which reducing business system security risks. The research and application of security baselines ensure the normal operation of business systems and reduce the cost of daily system security maintenance.

This paper describes an academic study into the wealth of successful technology entrepreneurs in the United Kingdom. Here we are concerned with the dimensions of wealth in terms of its measurement. The methodology used involved three stages to determine the nature of the wealth involved. Initial sources (predominantly literature) and further sources (mainly business information) were considered in stage one to understand the measurement of the wealth of successful technology entrepreneurs. Analysis and synthesis of data undertaken in stage two determined the net wealth for technology entrepreneurs in different areas of activity. The nature and importance of the measurement of the wealth of technology entrepreneurs were examined in stage three to formulate conclusions. The research question investigated “what is the average net wealth of successful technology entrepreneurs in the United Kingdom?” The contribution of the study is to bring together findings of the research in terms of the measurement of the wealth of successful technology entrepreneurs.

Since 2015 the local government of Medan City has determined that poverty alleviation and community empowerment efforts become one of the regional priority programs. This program is contained in Medan City Regulation No. 5 of 2015. This study aims to determine the role of the City Government in poverty reduction through the Skills Improvement program in Medan and the factors that influence it. To achieve these objectives, qualitative research methods are used to decipher data descriptively. Data collection techniques are done by observation, interviews, and documents and archives using qualitative descriptive analysis techniques. The results showed: First, the role of the government in empowering the poor through the Skills Improvement program can be broadly categorized into two roles, namely the growth of the business climate and the strengthening of business potential or power. The growth of the business climate includes funding, facilities & infrastructure, business information, business licensing and trade promotions. While Strengthening Potential or Power covers production and processing, marketing, and human resources. Second, the factors that influence the empowerment of the poor through the Skills Improvement program in Medan include inhibiting and supporting factors. The inhibiting factor is the lack of innovation in marketing and the limited budget which is only a few percent, while the supporting factors are human resources and abundant natural resources.

Intelligent information systems for business analysis are a strategic tool that enables different sized organizations to analyze and manage huge amounts of business information. Therefore, in recent years, the information and communication technology industry continuously generates intelligent solutions that perform fast retrieval, transformation, organization, analysis and summarization of large amounts of data. Simultaneously the type and number of business intelligent solutions on the market is steadily growing, which in turn can affect the possibility of failure in the process of perception and implementation of the chosen solution in Bulgarian small and medium-sized enterprises. In this sense, the analysis performed in the presented article is valuable for Bulgarian managers, as it is aimed at studying the factors - the most common threats, obstacles and limitations that affect the process of introducing modern business intelligent systems as part of the policy for improvement of the existing information and communication system in Bulgarian small and medium-sized enterprises.

PurposeThe majority of older Australians prefer living in their own home. Home modifications support older adults' ageing-in-place through mitigating environmental hazards of their home, and there is an increased interest in modifying older adults' residential environment in sustainable ways. However, an in-depth understanding of sustainability perceptions of home modification service providers (HMSPs) is lacking in Australia. Thus, the study aims to address this research gap.Design/methodology/approachQualitative content analysis was adopted to identify sustainability perceptions through analyzing the retrieved home modification business information from the selected HMSPs' official websites. The results of qualitative content analysis were further analyzed by using independent-samples t-test and chi-square contingency table analysis to investigate the relationships between HMSP type and sustainability.FindingsIn total, 54 sustainability perceptions were identified, with the crucial ones being safe living environment, independent living and service diversity. Overall, there are no significant differences in sustainability perceptions between charitable and non-charitable HMSPs. Nevertheless, charitable HMSPs place more importance on social sustainability in comparison with non-charitable HMSPs.Originality/valueThe study results facilitate understanding about HMSPs' sustainability perceptions and sustainable home modifications in the ageing society, which facilities theory advancement and industry practice in the home modification area.

Purpose: The main purpose of this article is to conduct a comparative analysis of the electronic freight exchanges in the United States and in Europe by means of multiple criteria decision making (MCDM) method Promethee. Design/Methodology/Approach: MCDM Promethee method with the use of secondary data based on industry and branch reports from Europe and the United States as well as available statistical data and the analysis of relevant literature. The article is addressed, both to EFEs providers as well as their users. Findings: On the market of European and American open electronic freight exchanges there is a dispersed entity structure that promotes the occurrence of price competition. The differences, however, relate in particular to the number of users, geographic domination within the markets served, the period and nature of cooperation and the motives for its implementation, the integration of users' IT systems and the role of freight exchange operators in the construction and functioning of the supply chain. Practical Implications: The indication of the fundamental differences between European and American exchanges, which comprise the area for further improvements. Research limitations: The analysis is based on secondary data. No possibility of obtaining primary data from the largest players on the market of electronic freight exchanges in Europe and the USA, which constitute confidential business information Originality/value: tool development with the use of MCDM method for a comparative analysis of electronic freight exchanges. The tool can support electronic freight exchanges in the identification of strengths and weaknesses of their services as well as can be used in the process of formulation of their development strategies., peer-reviewed

Coronavirus disease 19 (COVID-19) has influenced all aspects of life, and cybersecurity becomes more relevant than ever. The transition to remote information technology (IT) solutions has opened a plethora of possibilities for cyber incidents and attacks, with the most “popular” now apparently being phishing schemes and ransomware attacks. Remote working applications, such as file-sharing and collaboration tools, numerous personal devices accessing the network, higher email traffic, cloud solutions and similar COVID-19-influenced shifts in work organization might all lead to data breaches, as well as loss and theft of data, resulting in huge financial and reputational losses. In addition to losing valuable business information, money, and consumer confidence if cyber-attacked, companies are also under threat of General Data Protection Regulation (GDPR) fines if the cyber attack results in a personal data breach. It seems that many European countries have recognized cybersecurity as being crucial during the COVID-19 pandemic, while, unfortunately, Croatia has stayed completely silent on the pandemic-related cybersecurity hazards; it has simply left companies to figure out their own ways of reacting to the increased cyber threats, without even warning individuals.

Digital badges are an increasingly popular way to display learning achievements, both in higher education and in professional environments. Digital badges can be used to help deliver information li...

This paper studies how corruption affects two fundamental dimensions of a firm’s tax compliance: the likelihood of tax registration (possession of a tax ID) and the tax compliance ratio (the ratio between the firm’s tax payment and revenue). We explore a census covering all Vietnamese household businesses and leverage the differential exposure to corruption, depending upon which province similarly situated businesses are located within. Comparing household businesses in contiguous commune pairs that straddle provincial borders, we discover two seemingly contradictory results. We find that a household business that operates in a more corrupt province is more likely to possess a tax ID, even though it does not necessarily pay more in taxes. In fact, among firms that possess tax IDs, an increase in corruption is associated with a decrease in the tax compliance ratio. We suggest a plausible explanation for this pattern is that corrupt bureaucrats encourage tax-ID possession, because the registration form provides them with better business information to extract bribes. This mechanism implies that an increase in corruption should be associated with a smaller increase in tax-ID possession among more “visible” businesses. We test and find supporting empirical evidence for this prediction.

This article is aimed at the consideration of the problem of enterprise hardiness, its ability to withstand threats, and quickly adapt to conditions of uncertainty and risks in the current global economic crisis. While operating in a crisis, each company must develop its adaptive mechanism for business processes management, which is based on a set of measurable indicators that can be managed and corrected and are system-forming for each element of the business system in particular and the enterprise in general. The ability to quickly adapt is possible with the constant support of the business information base, which reflects the possible results of business processes and allows to respond to negative trends in time. Thereby, the article considers the problems of selecting a system of indicators, primarily financial and anti-crisis, which will monitor business processes, prevent threats, and crisis. The set of indicators of effective business processes management involves the selection of the crucial indicators, without which the detailed, individual indicators are not essential to ensure hardiness. Business processes management based on a system of indicators involves the implementation of basic management functions – organization, planning, incentives, and control, bringing results to each unit through internal communication channels. The abovementioned approach is not to be absolutized, it is clear that other areas than financial and anti-crisis are important, however, we are dealing with the most important elements of management in terms of risk and uncertainty. The main idea of creating an adaptive system of business processes management indicators is to prevent the breakdown of the enterprise's hardiness in crisis conditions, so the proposed indicators are to some extent prognostic. Needless to say, this does not include the study and consideration of systematic (not subject to enterprise management) risks. The development of hardiness ensuring mechanism involves the synthesis of internal business processes management mechanisms, with external threats consideration.

The purpose of writing this report is to solve the problem in the city of Palembang, about the sales container of small and medium enterprises (UKM) that do not exist. The solution of the problem is Palembang city requires a system of information on the sale of UKM to support the improvement of the sales system in the Industry ERA 4.0. The benefits of this information system is to facilitate the seller in selling the product through UKM E-Commerce, and this information system can also facilitate the buyer in purchasing UKM products in the city of Palembang without having to come to the store or come to the sales stand. Data is collected based on direct observation of activities related to informatics learning. The result is the information system of small and medium enterprises (UKM) in Palembang city. The conclusion is that the small and medium business information system (UKM) uses PHP and MySQL programming language that can be accessed by the Admin, UKM product vendor, and buyer through a browser that can increase sales and become a container of UKM in Palembang

Big data is a form of data with increased volume, difficult to analyze, process, and store using traditional database technologies. It has long been adopted in business and finance where a large number of bank transaction are executed daily. The emergence of big data in banking industry results to large proportion of technical improvements in the industry. However, its processing causes disruption in the banking industry. Big data analytics is the process that involves using algorithms and software tools to extract useful business information from the dataset. This study adopts big data analytics process to investigates the disruption due to big data processing in the banking industry. The study identifies, acquired, and extracted dataset of the banking industry which was analyzed using MapReduce based fraud committed due to processing of large amount of data. findings show that government employee commit more crime in comparison with the private sector employees. Finally, based on customers gender, the male employees commit most of the fraud in both government and private sector.

The time and cost to start a business are highly related to the degree of transparency of business information, which strongly impacts the loss due to illicit financial flows. In order to study the distributional characteristics of time and cost to start a business, we introduce right-truncated and left-truncated T-X families of distributions. These families are used to construct new generalized families of continuous distributions. Relationships between the families are investigated. Real data sets including time and cost to start a business are analyzed and the results show that the truncated families perform very well for fitting highly skewed data.

Purpose of the study:The activities of women represent an untapped source of economic growth in any developing economy, and entrepreneurship is one way of using that vast pool of human resources as intermediaries for wealth creation. For this reason, the strong linkage between financial sector services and women entrepreneurship has continued to generate tremendous interest among researchers, practitioners, policymakers, and other stakeholders both at the national and international levels. The primary goal remains how to deepen financial inclusion of women to enhance their participation in entrepreneurship activities. Methodology:The study thus examines the influence of financial support services on the performance of women entrepreneurs in Jos, Plateau state. The study adopted a descriptive research design and applied multiple regression techniques for empirical analysis. Findings:Findings from the analysis revealed that financial credit awareness has a positive and significant impact on the growth of women entrepreneurs in Jos metropolis. This is basically because most women entrepreneurs have received invaluable business information from the financial sector, which has gone a long way to impact positively on the development of their business in Plateau state. Similarly, access to credit had no significant influence on the growth of women entrepreneurs in Jos metropolis. Lack of collateral, inadequate income statement, and high interest charged on loans made access to credit difficult for women entrepreneurs residing in Jos metropolis, and thus, it has stagnated their business growth. In addition, financial guarantor has an insignificant impact on the growth of women entrepreneurs. Application:Based on these findings, financial institutions should strive to reduce the stringent conditions attached to loan guarantors to ensure easy accessibility of credit by women entrepreneurs to realize a significant impact on their entrepreneurial contribution to the productivity in the state. Novelty/Originality:There is need for the government to develop a policy that will enhance credit assurance services and improve financial information infrastructure for financial accessibility of women-owned businesses in Nigeria

The author examines the historical background regarding the formation and development of the information services market as a major catalyst for the development of the information society. The level of development of information activity in the leading countries of the world is the result of a long historical process of evolutionary and revolutionary transformations. The study describes the information services market as an economic space where the interests of producers and consumers of these services are realized. The principles of functioning of the information services market are described and market participants are highlighted. It is determined that the information market operates a quality resource – information. Information activity is described as an infrastructure branch of the economy and its functions and tasks are described. Depending on the type of information, the information services market consists of the following sectors: business information, specialist information, consumer information, information systems and facilities. The current state of development of the information society in Ukraine is analyzed, in particular, the number of Internet users in 2019 amounted to 26.1 million against 2.8 million people in 2009 the use of social media as a communication platform is justified. The largest share of enterprises used social media as social networks – almost 45.0%, 22.3% – business websites, 20.3% – other knowledge sharing tools and 12.4% – business blogs. The most active users of social networks were enterprises with activities related to wholesale and retail trade – 26.6%, manufacturing enterprises – 23.0% and construction – 9.2%. The main purpose of businesses to use social media is to promote them and promote their products. The author describes the goals and challenges of the digital industry, as well as the role of statistics in the field of statistical support, ensuring the completeness of statistical databases and monitoring the processes occurring in information content.

Based on the analysis of commercial economic informatization, this paper puts forward the abstract model of commercial information system, which comprises of the environmental system, business system, monitoring system, and emergency system. In addition, it also involves the strain cycle, monitoring cycle, and business cycle. In order to promote a better development in the business economic model under the background of informatization, commercial enterprises should improve their understanding, develop and continuously optimize business economic informatization, as well as create an efficient and safe network security environment for the future.

Business research can be complicated, and is different from other types of research that librarians (and some patrons) are used to conducting. This very thorough guide explains the importance of ea...

The main idea and purpose of the article is to summarise the analysis of sources of information for starting or developing a business. And also the role of such analysis in influencing business in the economy in order to increase the success of the enterprise. Information can be used to assess the market by examining changing needs, tracking customer intentions and attitudes, and evaluating market characteristics. Information is critical for tracking competition by observing new product development, changes in market share, individual company performance and general industry trends. The business librarian at the Lockwood Library, State University of New York (SUNY) at Buffalo, Michael R. Lavin categorised business information. Overall Internet user statistics show an increase in new users including in the search for business related information sources, where the COVID-19 pandemic has contributed to this. Основная идея и цель статьи заключается в обобщение анализа источников информации для открытия или развития бизнеса. А также роли такого анализа во влияние на бизнес в экономики с целью повышения успехов у предприятия. Информация может использоваться для оценки рынка путем изучения меняющихся потребностей, отслеживая намерения и отношения покупателей, а также оценивая характеристики рынка. Информация имеет решающее значение для отслеживания конкуренции, наблюдая за разработкой новых продуктов, изменениями доли рынка, эффективностью отдельных компаний и общими отраслевыми тенденциями. Больший вклад в данную тему внес бизнес-библиотекарь в библиотеке Локвуд, Университет штата Нью- Йорк (SUNY) в Буффало Майкл Р. Лавин классифицировав бизнес-информацию. Общая статистика пользователей интернета показывает прирост новых пользователей в том числе в поиске источников информации, связанной с бизнесом, где пандемия COVID-19 способствовало этому.

Decision makers are exposed to an increasing amount of information. Algorithms can help people make better data-driven decisions. Previous research has focused on both companies' orientation towards analytics use and the required skills of individual decision makers. However, each individual can make either analytically based or intuitive decisions. The authors investigated the characteristics that influence the likelihood of making analytical decisions, focusing on both analytical orientation and capabilities of individuals. They conducted a survey using 462 business students as proxies for decision makers and used partial least squares path modeling to show that analytical capabilities and analytical orientation influence each other and affect analytical decision-making, thereby impacting decision quality and decision regret. The findings suggest that when implementing business analytics solutions, companies should focus on the development not only of technological capabilities and individuals' skills but also of individuals' analytical orientation.

Today, commercial services are widely used, ensuring, above all, the rapid exchange of information. We cannot underestimate this current phenomenon, because users also use these private tools to exchange and share business information. Today’s unified communication tools focus primarily on the manufacturers’ own ecosystem. The implementation of other technologies is in most cases limited. The article analyses current commercial solutions and offers a possible solution for use in government. This is based on analysing the options of using Alcatel-Lucent Enterprise‘s Rainbow-edge technology. The standard commercial solution does not offer all the services described, but has a programming interface, which can be used to complete the functionality described in the article. The solution is open for unified communications using the benefits of the cloud environment. The article concludes by proposing a possible solution for unified communication as a comprehensive package of functions in order to be able to prepare and control all implemented services providing data storage security.

La rendición de cuentas y la transparencia son temas de estudio de la contabilidad pública. Los Estados se transforman en función del mercado y no de la ciudadanía, presionados por las políticas de la gobernanza internacional que impone a los países periféricos la explotación de sus recursos naturales. Este proceso genera crisis social porque pone al Gobierno en tensión con las comunidades por los recursos naturales. Este documento tiene como objetivo evaluar el proceso de implementación de las políticas de rendición de cuentas y transparencia, para retar los saberes y las prácticas sociales hegemónicas que se han impuesto en el contexto latinoamericano sobre la producción de información gubernamental y empresarial, mediante un estudio de caso de subsector energético colombiano entre 2010 y 2016. Los datos fueron recolectados a partir de documentos institucionales, información empresarial y de entrevistas semiestructuradas a actores del movimiento socioambiental. El método es cualitativo con sentido crítico, y consiste en el análisis crítico del discurso para evaluar los artefactos sujetos a su triangulación. Los resultados muestran una dominación sobre los discursos que producen el Gobierno e Isagen que se distancian de los discursos de los actores sociales. En este sentido, este trabajo presenta evidencia empírica en aras de contribuir a la discusión sobre la investigación contable crítica y contextual.

With the improvement of social material living standard, domestic tourism and outbound tourism are growing rapidly. In order to improve the quality of tourism service and grasp the business information timely, accurately and quickly, it is necessary to build a tourism management information system. The storage and processing of tourism information system is information related to tourism business, which is a kind of business decision support system. With the development of information technology and on the upgrade of e-commerce, with the emergence of a number of three party security payment providers such as Alipay and Paypal, tourism is now increasingly in need of information and online services. This will speed up the construction of domestic tourism management information system. Tourism management information system will be widely used in tourism industry.

The work is devoted to the study of the problem of the cluster component of information and communication technologies as a holistic unit in the formation of entrepreneurial competence in future economists and the development of methods for its application. The main methods and tools for evaluation and analysis of the business information component are considered. According to the results of the research, a model of formation of entrepreneurial and information competence of economists is proposed, which takes into account indicators and criteria in specific areas.

Business process discovery (BPD) is a crucial step for analyzing an enterprise’s current business. Challenges in business process discovery include the complexity of the enterprise and the interactions among its units and stakeholders; the inaccuracy and incompleteness of available business information and business modelling languages; and the dynamic of businesses in the enterprise. In this paper we present a collaborative solution for BPD grounded in the concepts introduced by DEMO business transaction patterns theory and in a well-known Business Process Management methodology. BPD derives the process happy-flow concerning the most usual situations. Additionally, a happy-flow enrichment allows adding variability to the model, namely the declinations, rejections, and revocations. The solution was developed and deployed in an industrial environment offering a full BPMN model that could be executable targeting a BPMN compatible engine. It helps to create agreements between every participant in process discovery and deliver more complete BPMN models in an efficient and systematic way. This collaborative solution was tested using a real proof of concept in the context of banking. In order to assess the performance of the system a batch of experiments was conducted. Comparing this solution with related work we found no other work containing similar features to ours.

Usually people can predict that some products will be purchase by the males and some will be purchased by the females, but there are some hidden factors behind the data. When the data was analyzed ,Analysts comes to know those hidden factors in the dataset. In this study,C5.0 algorithm is used which is highly approachable compare to other decision tree algorithms. So that it is easy understand the data patterns and the decision that can be made by the Entrepreneur. Normally the products like beer, meat, crispy chips and so on will be purchased by the males and the products like chocolates, soft drinks will be purchased by the females, but when the data was analyzed it is predicted that which gender would buy which product that can't be predicted by the normal peoples . In this project, it is proposed to apply C5.0 algorithm for finding the target customer group. Identifying specific customer group is necessary to improve profit in sales domain. Accuracy attained with proposed model is 81.6%. For each category of product, the interested gender group is identified

Modern scientific research points to the fact that the enterprises at network structures are a kind of system that is formed of different components, which are related by various connections. In this context, it is quite relevant to study the assessment of inter-firm relationships of enterprises at network structures in the context of business macro trends. The article substantiates the list of indicators that can be used to assess the most important properties at network on the basis of existing economic relationships and determine certain of their limits, according to which they can be classified as network. It is established that the relationships should not be extremely rigid, as in this case they will be inherent in the hierarchically centralized business structures. It is investigated that the choice of system at indicators for assessing inter-firm relationships and establishing their upper and lower limits will allow based on statistical processing of source information to draw clear conclusions about the presence or absence at network structure. Based on this, it is established that indicative analysis can also be used to assess the dynamics at network, establish its type and study the transformation processes and draw conclusions. It is noted that the studied method of analysis relationships based on an indicative approach has the following disadvantages: the need to use to calculate the array of business information, the collection of which is problematic for managers of companies due to the significant time spent on it; fears of disclosing commercial information, as well as the advantages – ease of calculation at indicators and fairly high accuracy of assessment. It is established that for economically developed countries the tendency to form inter-firm networks on market principles with the use of decentralized mechanisms of coordination activities based on partnership trust prevails, the Ukrainian economy is dominated by hierarchical networks with centralized management. Keywords: enterprises of network structures, interfirm relations, evaluation indicators, partnership relations, interfirm networks.

Within the last decades, under the continuous advancement of human commercial civilization, the tide of economic globalization has swept through every corner of the world. Accounting, as a precise “business language”, is in the context of cultural, linguistic and social systems. The disclosure and communication of business information plays a crucial role and is increasingly valued by people from all walks of life. The financial statements, as a major carrier to reflect the financial position, business activities and cash flow of the enterprise, are also affecting the interests of all parties and bearing the extraordinary significance (Berger et al., 2015: p. 2286). Because of this, how to analyze and interpret financial statements has become a topic that needs to be continuously researched and explored in the new century. According to Shopify (2019), financial statements are defined as the accounting form of reflecting on an overall picture of the health of a business, including cash flow statement, the income statement and the balance sheet of the business. It can provide financial position performance and changes for a corporation. Investors or financial workers can uncover financial risk factors from qualitative textual risk disclosures reported in financial statements, especially bank risks.

The unexpected, rapid spread of the COVID-19 coronavirus around the globe has almost completely paralyzed multiple industries in most nations. At the same time, even during lockdowns, many countries did practically no attempt to restrict road traffic, fearing that this would freeze the shipping of vital goods, primarily food. As a result, shipping by road transport has only been impacted by the drop in consumer demand. Nonetheless, shipping companies’ operations have undergone drastic changes due to the quarantine. Sending some of the personnel to work from home has been one of these changes. On the one hand, this has exacerbated certain risks. On the other hand, when personnel works from home, this helps reduce spending and may even be considered as a way of enforcing the lean transportation principle. The insights gained from remote controllers’ efforts to keep road shipping safe and reliable during the COVID-19 pandemic may find successful uses as a step towards greater shipping efficiency, not only in emergencies, but under other circumstances as well. In this paper, we consider the capabilities of a virtual machine-based architecture for a road shipping control system. We also elaborate on the practical results of deploying such an architecture. Our study proves that our concept of a geographically dispersed shipping company that uses a Virtual Desktop Infrastructure and Process Mining has the means to ensure productive remote controller operation, including operation through low-bandwidth Internet channels, and guarantees the integrity and confidentiality of the relevant business information.

Traffic Police enforcement is one of the main operations that help to reduce road accidents by changing driver behavior. The traffic police is also responsible for handling events on the road, investigating road accidents, and prosecuting traffic offences. These operations are based on three stages: (1) collecting data - from sensors embedded in the road, photos and videos, cellphones, in-vehicle-data records, crowdsourcing and professional data; (2) analyzing the data using a business information (BI) system and geographic information system (GIS); (3) Developing specific models for resource operations. The results of these operations are a reduction in the severity of traffic offences and road accidents in 2017-2018.

The top management's decision-making in an agricultural enterprise should be based on valid information gathered within the enterprise itself. Collecting timely business information is done daily by all sectors of the enterprise. Merely improving the security of information gathering and the safety of all parts of the enterprise is a task performed by trained internal control and internal audit personnel in the company, appointed by top management. In performing their duties on a regular basis, internal auditors should apply procedures and methodologies that are consistent with International Standards on the Professional Practice of Internal Auditing in their work. The aim of the paper is to emphasize the importance of implementing the adopted methodology of work of internal auditors in agricultural companies. The author points out those standards that are in line with best audit practice should be applied in internal audit work. The contribution of the study authors is to emphasize the importance of applying the internal audit profession in the regular operation of agricultural enterprises, which is in line with the general objective of improving the regular business operation.