Gender and managerial competence:a comparison of male and female first-line nurse managers in Indonesia

Objective:First-line nurse managers are more likely to work according to gender beliefs and stereotypes,which may affect their managerial competence.This study is aimed at comparing managerial competence of male and female first-line nurse managers in public hospitals in Indonesia.Methods:This study employed a descriptive comparative approach with a cross-sectional survey with a total of 256 participants selected from 18 public hospitals.To measure managerial competence,the managerial competence scale for Indonesian first-line nurse managers was used.Data were analyzed using descriptive analyses using mean,standard deviation,and Independent t-test.Results:Managerial competence of male and female first-line nurse managers was not significantly different(P=0.555).Female nurse managers descriptively reported/received higher ranking in facilitating spiritual nursing care,managing self,staffing and professional development,utilizing informatics,and applying quality care improvement.Male nurse managers repor ted higher in leadership and financial management.Conclusions:Female and male first-line nurse managers should be treated equally for leadership and managerial development.

Accounting Objectives and Reporting System Construction of Managerial Accounting in China

The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch of accounting(the other important branch is financial accounting), some of its characters should be closely connected with accounting. On the other hand, managers need managerial accounting information for enterprise operation(especially for internal management control) decisions, so, managerial accounting should also be in accordance with the enterprise's operation and its management control. Therefore, combined with the existed research of accounting(especially financial accounting research) and for the development requirement of Chinese enterprises, this paper will mainly discuss the relation between accounting objectives and managerial accounting's system and put forward an idea of constructing an applicable reporting system of managerial accounting based on the operation mode in Chinese modern enterprises. This study will develop the accounting reports research(including external reports and internal reports) both in the field of theory and that of practice.

TMT Heterogeneity and Firm Performance: The Moderating Effect of Managerial Discretion

Now the top management team and managerial discretion play an important role in driving the firms’development.This paper built a theoretical model to explore the effect of top management team heterogeneity on firm performance,and analyze the moderating role of managerial discretion.Based on the data of 167 listed firms from Shanghai Stock Exchange in 2019,this paper constructs a multiple regression model and tested the hypothesis.The empirical results show that gender heterogeneity,tenure heterogeneity and education level heterogeneity have a negative effect on firms performance.At the same time managerial discretion can partially moderates the relationship between the heterogeneity of top management team and firm performance,in which capital intensity and the firm size play a negative moderating role,and duality play a positive moderating role.According to the research results,this paper also puts forward corresponding suggestions to improve the firm performance.

The effects of managerial ability on firm performance and the mediating role of capital structure:evidence from Taiwan

This study utilizes mediation analysis and bootstrapping to analyze the mediating effect of capital structure on the association between managerial ability and firm performance.The dataset consists of 6384 firm-year observations from the Taiwan Residents electronics industry during 2005–2018.Our results indicate that(1)low(high)levels of debt are likely observed in firms with CEOs with high(low)ability,(2)managerial ability positively affects firm performance,and(3)capital structure mediates the positive relationship between managerial ability and firm performance.Overall,the findings may have limited generalizability due to the specific sample characteristics and provide convincing support for the importance of capital structure as a mediator in the managerial ability-firm performance nexus.Specifically,this study highlights the need for examining the effect of managerial ability on firm performance through a mediator.

Tests on Business Failure Processes in Morocco: Organizational and Managerial Aspect

In Morocco,business failures will grow by 4%in 2019,according to the latest Euler Hermes report.The international credit insurer has placed Morocco in the category of countries that will suffer a deterioration.After Turkey,Morocco posted the second most important degradation of the category.Already high in 2017(12%),the aggravation of the failures of Moroccan companies exceeds by 10%the level of the period 2003-2007 which places the kingdom among the most exposed countries.A situation that is the exact opposite of the global trend since business failures will have to decline according to Euler Hermes,notably thanks to the improvement in the global economic situation.This research is a response to the calls of many authors who urge testing conceptual frameworks,even the most elaborated,in an international context.It is also a continuation of the pioneering work on the business failures,with an original perspective on examining the determinants of the companies based in a developing country.The determinants of the failures have been the subject of many conceptual and empirical developments without a consensus emerging from this research.To do so,four of the most recurrent mechanisms in Western investigations that lead to a business failure have been put to test:business failure,managerial behavior,business sector,and age of the firm and its legal form.The empirical study was conducted through a questionnaire sent to companies and/or managers of the defaulting companies already identified with the Casablanca Commercial Court.Results show that the age of manager,personal skills,and the managerial skills are the main determinants of the business failures.

Obstacles to the Success of Organizational and Managerial Innovation in Construction SMEs in Burkina Faso

This research is based on a qualitative approach based on the exploitation of secondary data.The objective of the research is to determine the factors likely to influence the success of innovation in small and medium enterprises(SMEs)of Building and Public Works(BTP)in Burkina Faso.To do this,we issued two research proposals that served as a guide for our research.It emerged that 77% of SMEs reported having innovated in 2019,while the same study concluded to the underperformance of these companies.Hence,there is the need to distinguish between innovation actions and the success of innovation.For us,the success of innovation is based on information transparency in the company and the development of human resources.The results showed that the information does not circulate the construction companies and it results in a lack of meeting place.In addition,construction and civil engineering SMEs lack competent and qualified staff and are not very motivated.Indeed,only 52% of business leaders are satisfied with the motivation of their staff.In terms of competence,97% business leaders say that they have qualified staff and even 87% say not to delegate because they lack qualified staff.In fact,obtaining approval requires the existence of qualified personnel in the company,which justifies this assertion to 97%.And yet,the staff presented for the approval is not the one available in the company.Moreover,the lack of competent and motivated staff is confirmed by the MOE and MOD.Our two research proposals have been validated.However,we noted that this is a partial search for the factors that influence the success of innovation in construction SMEs that could be complemented by other research.

The impact of organizational resources and managerial interpretation on willingness to participate in carbon market

On the basis of resource-based view and managerial cognition,this research aims to explore which and how organizational resources facilitate organizational willingness to participate in carbon market(WTP-CM).In particular,it classifies resources into two dimensions,general resources(GR)and professional resources(PR),and investigates how these two types of resources interact with managerial interpretation and then influence organizational WTP-CM using a sample of 222 Chinese industrial firms.The findings show that environmental talents(PR)and low-carbon technologies(PR)have positive influences on organizational WTP-CM not only directly,but also indirectly through accelerating managers to interpret carbon trading as an opportunity,rather than a threat.On the contrary,only via managerial interpretation can capital reserve(GR)and environmental practices(PR)affect organizational WTP_CM positively.Furthermore,the impact of environmental practices on managerial interpretation does not depend on the performance of environmental practices(i.e.,success or failure).It means,regardless of environmental performance,the cumulation of environmental experience would promote managers to interpret carbon market as an opportunity and then advance their WTP-CM.Last,this partial mediating role of managerial interpretation between organizational resources and WTP-CM varies depending on organizational social position.Compared to centralfirms,peripheralfirms tend to be more responsive to managerial interpretation.The chain from organizational resources,to interpretation of carbon market as an opportunity,andfinally to the willingness to participate is stronger for peripheralfirms than for central ones.

Managerial Behaviors of Executive Women in India’s Service Sector

Numerous studies are emphasizing the importance of managerial behavior amongst executives in the management.Research,particularly on managerial behavior of women in executive management,is relatively underexplored.These managerial behaviors are classified into three functional domains:a task,relationship,and strategy-oriented in organizations.Little attention is paid to these managerial behaviors and skills observed amongst executive women in India’s women’s banking and finance sectors.The present study addresses this under-examined inquiry area concerning three managerial behaviors among India’s women executives.Twenty-five executive women in the banking and finance service sectors were interviewed.Moreover,fifty team members reporting to these executive women were surveyed.Findings indicate that executive women were adopting task and relationship-oriented behaviors.The third domain of strategy-oriented managerial behavior is least reported amongst executive women in the service sector organizations.These strategic change behaviors are exhibited at a minimal.In conclusion,the theoretical and practice implications of effective managerial practices in the service organization are discussed.

West meets east: Understanding managerial incentives in Chinese SOEs

State-owned enterprises(SOE) are essentially extensions of the government and are therefore responsible for multi-task objectives. The incentive system for SOE managers consists of both monetary compensation and promotion within the bureaucratic system. Political promotion is key to understanding the incentives of SOE managers. In the reform and opening up era, SOEs have been reformed and exposed to political and market forces. The design of incentive systems for SOE managers has thus become complicated and challenging.Our study provides important implications for this key issue of SOE reform.

数字化同群效应如何影响企业创新投入——一个有调节的中介模型

数字经济时代,数字化转型能够赋能企业高质量发展。梳理数字化同群效应对企业创新投入的影响机制,以2007-2021年中国A股上市公司面板数据为样本进行实证检验,结果发现:数字化同群效应能够显著提升企业创新投入,并通过加剧行业竞争实现;企业管理者能力抑制数字化同群效应对相关企业创新投入的正向效应,而融资约束会放大数字化同群效应对企业创新投入的正向影响。

管理主义对泰罗科学管理思想的回归与发展

新公共管理运动的理论基础是“管理主义”,管理主义的信念、知识和实践对政府等公共部门形成了巨大的变革压力。而早在一个多世纪以前的泰罗科学管理思想对世界也同样有着重大的革命性影响。准确地把握管理主义对泰罗科学管理思想的继承和发展,有利于把握这场公共部门领域变革的性质、趋向和其内在所固有的缺陷。

Stock transferability,the managerial learning effect and corporate innovation

This paper considers stock halts to study the impact of stock liquidity loss on the managerial learning effect based on stock prices.We examine stock halts’impact on corporate innovation and find that discretionary halts hinder innovation.We also find that discretionary halts reduce information quality and increase financial constraints and agent costs.Cross-sectional tests show that this negative impact is more pronounced in samples with high shareholding ratios by large shareholders,institutional investors and private firms.The results indicate that the loss of non-institutional stock trading rights,represented by discretionary stock halts,affects revelatory price efficiency in the secondary market,hinders managers’learning effect and affects enterprises’production and operation decisions.These findings have policy implications for stock circulation-right protection and Chinese capital-market reform.

基于DEA和Malmquist指数的煤矿安全投入效率评价

为了系统的评价煤矿安全投入效率,采用DEA（数据包络分析）方法,选取我国1991～2010年煤矿安全投入产出数据构建DEA模型,其中煤矿安全投入指标为采煤机械化程度、工程技术人员百分比、颁布煤矿安全法规数和行业标准,产出指标为煤矿百万吨死亡率。根据构建的DEA模型对每年的效率进行分析和评价,并提出建议。同时运用Malmquist指数（全要素生产力指数）对煤矿安全投入效率进行分解研究。研究结果表明,从静态上看,我国仅有1993年和2010年当年的煤矿安全投入和产出都达到了最优状态,并且随着煤矿安全投入逐年增加,煤矿安全投入技术效率、纯技术效率、规模效率逐年提升。从动态上看,我国煤矿安全投入Malmquist指数的提高对技术的依赖很明显,无论是技术进步还是技术效率的提高都会相应的提高Malmquist指数。

基于CVM的城市突发停水事件导致居民家庭经济损失评估研究

基于停水时间长度的城市突发停水事件损失程度分类体系,采用条件价值评估方法评估了城市突发停水事件导致的居民家庭经济损失。以上海市为例,针对居民家庭在不同停水时间下可能受到的影响及采取的应对措施,采用基于条件价值评估法的连续型支付卡问卷,调查居民家庭的受偿意愿,间接估算其经济损失。结果表明,上海市居民家庭对停水1 d2、-3 d、4-7 d和7 d以上突发停水事件的平均受偿意愿分别为10.76元/（户.d）、63.20元/（户.d）、143.36元/（户.d）和234.04元/（户.d）;突发停水1 d2、-3 d4、-7 d和7 d以上对上海市所有居民家庭造成的总经济损失分别约为0.22亿元/d、2.90亿元/d、6.85亿元/d和11.19亿元/d;突发停水事件中影响居民家庭经济损失的因素依次为家庭月用水量、家庭月总收入和居民家庭对突发停水事件的风险意识。本研究对完善突发停水事件应急管理体系、评估事件危害程度和提出补偿方案具有一定的参考价值。

Bandura’s Social Learning Theory and Its Importance in the Organizational Psychology Context

This systematic review is focused on the importance of the Bandura Social Cognitive Theory and its theoretical components such as self-efficacy in workplace of today.The themes have been described through the course of the decades.These theories have been utilized heavily in research and real-life case studies,have been further developed by Bandura and other researchers,and have been implemented in organizational psychology.During the past 10 years they have helped in reshaping Human Resources Development.Major latest contributions and applications are discussed touching even the recent outbreak of the pandemic.The influence of the theory is immense and the importance of self-efficacy in the workplace has been addressed and proven by research.

Fuel consumption,vehicle quantities,and total factor inefficiency in China

Scale-controlling and technology-upgrading measures are considered effective for mitigating vehicle exhaust emissions.This study investigated the impacts of fuel consumption and vehicle quantities on the total factor inefficiency in China’s highway transport sector during 2011-2015,based on the Bounded Adjusted Measure Data Envelopment Analysis(BAM-DEA)model combined with natural and managerial disposability scenarios.The results showed that the average global inefficiency(GIE)score of the exhaust emissions(CO,HC,NOx,and PM)was 0.41 under the assumption of natural disposability and 0.23 in the managerial disposability situation.Moreover,the main causes of total factor inefficiency scores from the perspective of natural disposability were road length,fuel consumption,and exhaust emissions,whereas those from a managerial disposability perspective were road length and exhaust emissions.These two results suggested that environmental efficiency can be promoted by increasing the quantities of clean-energy vehicles and high-quality gasoline/diesel consumption.In terms of the spatial distribution of GIE,the scores showed a decreasing trend from China’s northwestern inland regions to its southeastern coastal regions under both natural and managerial disposability.Environmental efficiency in some provinces(such as Yunnan)demonstrated good progress under managerial disposability,but other regions did not(such as Hebei and Ningxia).Thus,each province should choose appropriate strategies regarding vehicle quantities and fuel consumption according to the technical inefficiency scores of differing disposability situations.

Impact of Controllable Factors on Export Performance of SMEs in Jordan

Exporting is of great interest for SMEs in Jordan from both microeconomic and macroeconomic perspective.The objective of this study was to identify to what extent specific internal factors contribute to export success of SMEs in Jordan.This study hypothesized that export performance of SMEs is directly affected by three groups of internal factors.These include firm characteristics,managerial characteristics,and marketing strategy.A multiple case approach is used to conduct this research and a structured interview is developed to collect the data directly from the participants.A pattern matching approach was used to test the hypotheses.The results show that export performance is positively affected by firm characteristics,managerial characteristics,and marketing strategy.Additionally,the demographic characteristics of managers and adaptation of distribution channels are unlikely to have an influence on export performance.This was unexpected,because of the plenty of empirical evidences in the literature that support the impact of these variables on export success.

Factors Promoting and Hindering Performance of Unit Nurse Managers at Kamuzu and Queen Elizabeth Central Hospitals in Malawi

Unit nurse managers in Malawi experience many challenges in the course of performing their roles. This affects their performance and service delivery including the quality of nursing care to patients. This study was conducted to determine the factors that hindered performance of unit managers in relation to expected quality of nursing services at two referral facilities (Kamuzu and Queen Elizabeth Central hospitals) in Malawi. These two central hospitals have the same structural settings and both offer specialized tertiary health services. A quantitative descriptive design was used to guide the planning and implementation of the study. Purposive sampling was used to select the two major hospitals in Malawi and all available 37 unit nurse managers during the time of the study at the two hospitals participated in the study. Data were collected using semi-structured questionnaires after seeking consent from the participants and were analyzed using SPSS version 16.0. The major roles identified by the unit managers were supervision (75.6%, n = 28) and coordination (70.3%, n = 26). Other roles such as team leader, liaison officer, research allocator, monitor and facilitator were rated by very few participants. Findings of the study showed that performance of unit nurse managers was affected by inadequate material (86.4%, n = 32) and human resources (94.5%, n = 35) and lack of managerial skills (5.4%, n = 2). In addition, the unit managers perceived their role to be stressful (38.9%, n = 14) and challenging (47.2%, n = 17). Therefore, there is a need to provide adequate material and human resources to the wards of the two central hospitals to enable the unit managers perform their duties efficiently.

China's Next Step:to Reform Monopoly Industries

Based on the study of enterprise managerial corruption in Chinese SOEs, this paper points out the new characteristics of managerial corruption in Chinese SOEs:administrative monopoly has become increasingly common, while corruption for personal gains by SOE leaders hits become less and less frequent.This means the reform of SOEs has entered a new stage in which the core problem is how to deal with administrative monopoly.

Causes of Restocking Delays in Absence of Real Time Inventory Tracking of Airtel Airtime

The purpose of this research was to ascertain causes of Restocking Delays in a Distributor Company of Airtel Airtime (AA) that give justification for benefits of using Real Time Inventory Tracking (R.T.I.T) in an attempt to mitigate Restocking Delays. From a study out at the Private Marketing and Trading Services (PMTS) an Authorized Distributor of Airtel Products undertaken in 2017 evidenced by Airtime scratch card and Electronic, E-Recharge Airtime among other forms to encourage R.T.I.T among other products in Telecom Companies and other Business Enterprises. The research comprises of the following areas among which included a detailed focus on a Qualitative and Quantitative approach in obtaining different categories of Restocking Delays in form of Themes and Sub Themes encountered in the Distribution Supply Chain (SC) of AA that is contained in this paper. This research continues to capture an in-depth explanation of the Managerial and Operational causes of restocking delays in respect to AA. Similarly, fast consumer products and services other than AA require a solution to Restocking Delays through implementation of Real Time Inventory Tracking Model (R.T.I.T.M) of AA among Distributor Companies (DCs). This paper also elaborated on Literature, Methodology and Findings obtained from the study. The results were obtained from regression analysis by using the Statistical Package for Social Sciences (SPSS) that showed a higher significance of Stock Turnover Period and Airtime Denomination as a contributor to Restocking Delays whereas Messages from Airtel Head office to the Distributor had a non-significant contribution to restocking Delays as in Figure 9. The research recommends a Model for R.T.I.T in Telecom Distribution SC of AA and Omnichannel Inventory Management (OIM) as a significant contributor to timely reliable inventory restocking and promotes higher sales among DCs and retailers through minimized Restocking Delays. It shows that the forces of Demand and Supply change over time with different tastes and preferences of customers. The imbalance in AA stock levels changes at given times due to unforeseen forces of consumer demand experienced by DCs, explained by the “Bullwhip Effect” due to information distortion in the Supply Chain (SC).