The purpose of the study is to provide a tool for managerial decisions in the effective management, control and reduction of costs by comparing the standard costing and the kaizen costing systems in terms of strategic cost management. In accordance with this purpose, the failure cost elements of a business which is active in the automotive supplier industry was analyzed with the case study approach. It is concluded that standard costing method should be implemented at the control of the failure costs identified in the analysis conducted, it is necessary to implement the kaizen costing method to reduce the costs. For this reason, it would be more advantageous to apply the kaizen costing method for businesses to get cost leadership in a global competitive environment and to increase their profitability.
Public health sector plays a pivotal role in the maintenance and improvement of human health. The sector works at the forefront and maintains an ambit of health improvement by guarding against emerging health hazards, environmental hazards and diseases pertaining to the lifestyle. In most of the developing nations, where the basic necessity is to live, people tend to forget about the quality of services. There is a dire need to achieve better health status around the world because our health system is at the crossroads today. The lacunae on part of the quality of services in hospitals usually arises from the failure of the government to invest adequately in the basic health systems. Therefore, the government should take adequate measures for building health systems that are responsive to the needs of the community. Furthermore, it should try to ensure the availability, access, affordability and equity in the deliverance of health services to meet effectively & efficiently the needs of the mass community.
In this study, the level of differentiation between learning outcomes and professional competencies in classes providing simulation-based training and the outcomes and professional competencies in the classes where other teaching approaches are applied, have been investigated. In the study, quasi-experimental research design and questionnaire technique with experimental-control group and post-test comparative among quantitative research methods were used. The study was conducted on 54 students in experimental group and 86 students in the control group. At the end of the semester, the "scale of learning outcomes and satisfaction" were applied to both groups and the assessments of these groups on their education and training processes were compared. In the study; learning outcomes and learning assessment perceptions in the dimensions of professional competence of the students who were provided with simulation training were found to be higher than those who did not receive simulation training
This study is conducted by focusing on professional ethics and social security issues along with aim of recognition and prioritization of ethical codes in relation to specified jobs of social security organization personnel’s. Major emphasis of researchers is concentrated on determining those ethical codes which are related to studied organization’s particular jobs. In regard of goal, current study is an applied developmental research and due to time of compilation is explorative and regarding data and information collection methods is field study. Furthermore, assessment method in current study is considered to be of compounded and mixed type consisted of two methods of “grounded theory” (qualitative) and quantitative content analysis (quantitative). In this study,a questionnaire consisted of open- ended questions is used to collect data. Statistical population included all managers of headquarter and branches of Western Tehran Social Security General Office. Then by using Cochran formula volume of sample is considered 115 persons. After survey of organizational experts in social security organization, researchers determine five categories of specified jobs. Results of data analysis indicate feasibility of assigning 11 ethical codes for supportive carriers, 9 ethical codes for extra organizational carriers, 9 codes for related carriers to employer, 8 ethical codes for related carriers to insurance, and 9 ethical codes related to pensioners. Three ethical codes of knowledge of activities, interaction with clients and also patience and sobriety are considered as common ethical codes of all particular studied organization
This study is conducted by focusing on organizational happiness along with aim of recognition and rating of organizational happiness antecedents amongst Western Tehran Social Security General Office personnel. In regard of goal, current study is an applied developmental research and due to time of compilation is explorative and regarding data and information collection methods is a field study. Furthermore, assessment method in current study is a compounded one (quantitative – qualitative) and consisted of two main stages (benchmark method and survey method). Summarization of library studies of organizational happiness antecedents lead to recognition of individual factors, family factors, occupational factors, managerial factors, welfare factors and organization factors. Results of Pearson’s correlation test indicated significant and positive correlations amongst sextet factors of organizational happiness antecedents (existing situation). Moreover, results of Friedman test in relation to rating of organizational happiness antecedents under managers’ view indicates that regarding personal factors ; corrective approach to be implemented respectively for , 1) level of employees health, 2)level of interaction with colleagues, 3) level of interest in career and organization , 4) level of employees moral capital, 5) personality type of employees, 6) level of employees’ creativity, 7) level of employees’ attachment, 8) level of psychological capital of employees and 9) economical situation of employees and in regard of occupational factors; the corrective approach to be implemented respectively for, 1) level of employees’ job satisfaction, 2) employees’ occupational characteristics and regarding managerial factors ; corrective approach to be implemented respectively for, 1) level of manager’s support of employees, 2) level of employees’ confidence on manager in an additive style and plan effective steps to upgrade those
Media advertising is the play a vital role in persuading, informing and reminding both potential and existing customer towards making purchase decisions of products and services. Media is one of the promoting channel to create awareness about companies’ products and service. It is also helps in creating top the mind awareness of a on a products and service and aims at facilitating product recall. The present research paper study focuses on the assessment of the impact of media ads on purchase decision of consumers with reference FMCG products, where in the scope of study was limited to Hyderabad city. A structure questionnaire was used to measure the impact of media advertisements and every age of the person was targeted in this research study for to get the purchase behaviour of consumer towards FMCG with selected products, with sample size 1067 respondents and tested via descriptive statistics, percentages, ANOVA, correlation and multiple regression analysis by using SPSS 20.0 Version. The result of the study showed that media strategies, diff. media vehicles, and media ads appeals have positive effect on consumer purchase decisions, while purchasing FMCG products, Correlations results showed that there is a strong correlation between media ads appeals and media strategy, occupation and media strategy, multiple regression results indicated that media ads, media vehicles and media strategy having significant impact on consumer purchase decisions.
The fast-food industry has transformed the landscape of Filipinos’ diet and culture. Buying fast food has now become routine for most people, especially for middle-class earners. Because of the industry’s growth, there is more intense competition among companies for bigger market shares. To examine the various issues of concern in HRM that affect operational performance in fast-food stores and to suggest solutions to address these, interviews were conducted with store managers and/or owners of 15 fast-food stores, which have been operating for at least three years. Results show that despite efforts implemented by the management, issues of concerns on retention, motivation, employee skills, compensation, and training still need to be addressed because these factors affect employees’ performance, hence, also affecting overall operational performance. It is recommended that fast-food stores provide better compensation packages because properly compensated employees work productively and efficiently, which would also minimize the employee turnover rate and reduce absenteeism and dissatisfaction among employees. Human resource planning should also be done to select the person with the right skills. Lastly, when it comes to capacity building, post-evaluation must be done to evaluate the outcomes of capacity building and to determine whether desired training goals have been achieved.
This research aims to identify influential factors on established knowledge based successful firms in Incubators. In this way, the main research question was which factors are effective in regard of success in knowledge based successful firms which are established in Incubators? Research methodology in this project is qualitative by using grounded theory. In this research, data collection was conducted through interview with authorized persons of Incubator and directing manager of knowledge based firms of Incubator of Iran research organization for science and technology. Sampling method was snowball sampling where authors achieved theortical richness after accomplishing 35 interviews and ultimately described data method was analyzed by open coding, axial, selective and grounded theory using MAXQDA 10 software. Results indicated that effective factors on success of knowledge based firms may be including personal factors (including knowledge, work experience and personality features), institutional factors (including idea orientation, strategical management, human resource management, marketing management, marketing research, workgroup, capital and financial fulfillment, collaboration with large firms), environmental factors (including support from Incubator and government support) and activity grounds.
Purpose of this study is to examine the differences between gender, status, task type in the use of power sources between Turkish superiors. Data is collected from employees who work in various industries in Turkey through a questionnaire survey using convenience sampling method. 163 respondents completed the survey. Exploratory Factor Analysis is conducted to Interpersonal Power Inventory scale which returned six factors. In order to test differences between status, task type and gender independent samples t-tests are conducted. Results aren’t indicated statistically significant differences between status, task type and gender in the use of power sources. The implications are discussed and future research areas are suggested
Globalization has encouraged the free flow of products and services across the nations’ boundaries. It is also results in crucial impacts on international retailing where the global retailers are producing and offering their products/ services in different marketplaces. This case study is focuses on the impacts of globalization on market and production experienced by the global retailers. IKEA, a Swedish company whom had recognized as the ‘58th World’s Most Valuable Brands’ by Forbes, is chosen as the example to show how the company applies its business strategies to deal with the globalization.
The present work paper emphasises the direct, linear and significant relationship that exists between job satisfaction and job performance of the employees who are responsible of selling travel packages through romanian travel agencies. This work paper brings new and inovative elements because not so many researchers focused their attention on studying the relationship between job performance and job satisfaction in the field of travel agencies. The study of this relationship was possible by measuring first the level of job satisfaction and job performance of travel agents in Romanian travel agencies. 172 travel agents and 39 travel agency managers participated in this study.The data used for measuring the travel agents performances were collected from the questionnaires, which were elaborated by the author. The instrument used for the data interpretation was the five Likert scale. In order to gather the data used for measuring the job satisfaction a JDI questionnaire was used.