Organizational Concepts and Measures for the Evaluation of Data Modeling

Author(s):  
Ronald Maier

This chapter presents a concept for the evaluation of data modeling which is based on existing theoretical approaches and three empirical studies conducted or supervised by the author. The main results of these studies with respect to evaluation suggest to extend existing approaches for the evaluation of data models. It is necessary to focus more on organizational issues of data modeling, more on process instead of product quality, to consider different application scenarios of data modeling as well as to distinguish the enterprise-wide evaluation of data modeling from the evaluation of single projects using data modeling. The evaluation concept presented here focuses on the evaluation of single data modeling projects and consists of recommendations for the evaluation procedure, persons involved, instruments, the design of important organizational dimensions as well as some concrete measures of process and product quality.

2019 ◽  
pp. 55-69 ◽  
Author(s):  
Sergey M. Drobyshevskiy ◽  
Natalia V. Makeeva ◽  
Elena V. Sinelnikova-Muryleva ◽  
Pavel V. Trunin

This paper is devoted to the estimation of welfare costs of inflation, taking into account the peculiarities of the Russian economy. Theoretical approaches that are used in the literature to analyze the costs of inflation are discussed in the paper. It also provides an overview of the empirical studies of this topic. Research found in academic literature shows that the results of quantitative estimates are extremely sensitive to the choice of the functional form of the money demand equation, as well as to assumptions that are made to simplify the analysis, some of which do not fit Russian data. As a result, we have modified the standard approaches to estimating welfare costs of inflation, taking into account the monetization growth in Russia, and provide quantitative estimates of the magnitude of welfare costs of inflation. The results indicate a significant gain for economic agents in terms of real GDP with a decrease in inflation, which is regarded as a positive effect from the inflation targeting policy.


Author(s):  
С.И. Рябухин

Процессные модели предметной области широко применяются при проектировании баз данных, а именно в ходе концептуального моделирования данных. Предлагается решение проблемы неоднозначности преобразования процессных доменных моделей типа SADT в концептуальные модели данных. Domain process models are widely used in database design, namely in conceptual data modeling. The solution of the problem of ambiguity of transformation of process domain models of the SADT type into conceptual data models is proposed.


2021 ◽  
Vol 13 (6) ◽  
pp. 3462
Author(s):  
Maider Aldaz Odriozola ◽  
Igor Álvarez Etxeberria

Corruption is a key factor that affects countries’ development, with emerging countries being a geographical area in which it tends to generate greater negative effects. However, few empirical studies analyze corruption from the point of view of disclosure by companies in this relevant geographical area. Based on a regression analysis using data from the 96 large companies from 15 emerging countries included in the 2016 International Transparency Report, this paper seeks to understand what determinants affect such disclosure. In that context, this paper provides empirical evidence to understand the factors that influence reporting on anti-corruption mechanisms in an area of high economic importance that has been little studied to date, pointing to the positive effect of press freedom in a country where the company is located and with the industry being the unique control variable that strengthens this relationship.


2017 ◽  
Vol 29 (1) ◽  
pp. 82-100
Author(s):  
Svetoslav Georgiev ◽  
Emil Georgiev

Purpose The purpose of this paper is to analyse the evolution of top management’s understanding of product quality in Bulgaria since the end of communism. The study examines three specific areas: top management’s understanding of the term “quality”; top management’s understanding of the relationship between quality and business performance; and top management’s understanding of the impact of job position on quality. Design/methodology/approach The paper relies on a quantitative research approach by using data from a survey of 186 companies in Bulgaria. Findings The paper suggests that senior managers in Bulgaria continue to base their understanding of “quality” on a single approach (*a characteristic of the communist era), with the product-based and the user-based approaches currently being the two most common ones. At the same time, surprisingly enough, this study claims that senior management in Bulgaria is currently well aware of the importance of quality as a dimension of firm’s competitiveness, and is also highly conscious of its roles’ impact on product quality. Research limitations/implications The results of this study are exclusively based on the case of Bulgaria and must be treated with caution in the case of other former communist states from the Central and Eastern Europe (CEE) region. Practical implications This paper has relevance for both managers and companies doing business in Eastern Europe. Originality/value This is the first paper to provide detailed analysis of the evolution of the understanding of “product quality” in CEE since the end of communism. Moreover, this paper applies, for the first time, Garvin’s five approaches to defining quality within a practical context.


Author(s):  
Sri Ekowati ◽  
Selamat Riyadi

ABSTRACTThis study aims to determine the effect of service quality, product quality and  trust on customer loyalty aromania parfumery Bengkulu. This type of research is a survey research with a quantitative approach, the object of this research is the consumers in Aromania parfumery, which is precisely located on Jl. Kapuas Raya, Lingkar Barat, Kec. Gading Cempaka, Bengkulu City. with the sampling method, namely non-propability technique, namely insidential sampling technique. The number of respondents in this study were 105 people. The data collection method used a questionnaire. By using data analysis techniques using Multiple Linear Regression Analysis Test, and Hypothesis Test, namely test t and test f. The results of this study can be concluded that the variable service quality Aromania parfumery has a positive effect on customer loyalty, product quality has a positive effect on customer loyalty, and trust has a positive effect on customer loyalty.Keywords: Service Quality, Product Quality, Customer Trust and Loyalty.


2000 ◽  
Vol 7 (3/4) ◽  
pp. 191-200 ◽  
Author(s):  
K. Sperveslage ◽  
F. M. Neubauer ◽  
K. Baumgärtel ◽  
N. F. Ness

Abstract. Magnetic holes (MHs) are depressions of the magnetic field magnitude. Turner et al. (1977) identified the first MHs in the solar wind and determined an occurrence rate of 1.5 MHs/d. Winterhalter et al. (1994) developed an automatic identification criterion to search for MHs in Ulysses data in the solar wind between 1 AU and 5.4 AU. We adopt their criterion to expand the search to the heliocentric distances down to 0.3 AU using data from Helios 1 and 2 and up to 17 AU using data from Voyager 2. We relate our observations to two theoretical approaches which describe the so-called linear MHs in which the magnetic vector varies in magnitude rather than direction. Therefore we focus on such linear MHs with a directional change less than 10º. With our observations of about 850 MHs we present the following results: Approximately 30% of all the identified MHs are linear. The maximum angle between the initial magnetic field vector and any vector inside the MH is 20º in average and shows a weak relation to the depth of the MHs. The angle between the initial magnetic field and the minimum variance direction of those structures is large and very probably close to 90º. The MHs are placed in a high β environment even though the average solar wind shows a smaller β. The widths decrease from about 50 proton inertial length in a region between 0.3 AU and 0.4 AU heliocentric distance to about 15 proton inertial length at distances larger than 10 AU. This quantity is correlated with the β of the MH environments with respect to the heliocentric distance. There is a clear preference for the occurrence of depressions instead of compressions. We discuss these results with regard to the main theories of MHs, the mirror instability and the alternative soliton approach. Although our observational results are more consistent with the soliton theory we favour a combination of both. MHs might be the remnants of initial mirror mode structures which can be described as solitons during the main part of their lifetime.


2018 ◽  
Vol 10 (1) ◽  
pp. 43-61
Author(s):  
Martin Jurek

Abstract Objective: This paper reviews the major family business research papers that address factors related to relationship and work-to-family conflicts. Methodology: The procedure this paper applies follows recommendations for literature reviews by Fink (2010) consisting of: (1) selecting a research question (2) selecting bibliographic or article databases, (3) choosing search terms, (4) applying practical screening criteria, (5) applying methodical screening criteria, (6) doing the review and (7) synthesizing the results. Findings: The article summarizes that, although family business research is progressing in terms of theory building, it continues to lack a systematic adoption of longitudinal, cross-national and multi-theoretical approaches. To date, research on conflict in family firms remains underdeveloped in the CEE. Value Added: Outlining the state of the art of theoretical and empirical studies by applying a resource-based view. Recommendations: Application of control variables, such as size of the business, business life cycles, generational status, type of industry and various cultural settings. Furthermore, the role of communication, sibling rivalry and perceived justice of family members could be investigated more thoroughly.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marc Berninger ◽  
Bruno Fiesenig ◽  
Dirk Schiereck

PurposeThe fundamental theory of Modigliani and Miller (1958) states that a firm's financing decisions are independent from the firm's value. Nevertheless, several empirical studies as well as theoretical approaches from the past decade impugn this relation for real markets with their immanent inefficiencies. However, these questions are rather than academic in nature: Especially the influence of macroeconomic conditions on the market perception of debt issues is from high economic importance, since the need for new liquidity usually becomes even more urgent when the economic conditions worsen.Design/methodology/approachThis paper analyzes the reaction of shareholders to the issue of debt by Latin American firms under special consideration of the macroeconomic sentiment. To do so, a sample of debt issued by Latin American companies between 2003 and 2010 is empirically examined through an event study.FindingsThe authors empirically demonstrate that specifically in Latin America, debt issuing companies show a significant underperformance during recessionary periods and an overperformance during nonrecessionary periods. These findings differ from previous results for mature capital markets. The authors conclude that not only the overall economic conditions matter to explain stock market reactions on bond issues but also the maturity of the corporate debt market plays an important role.Originality/valueThe authors provide first evidence that the previously described changes in the returns on specific stocks depending on the economic sentiment (Baker and Wurgler, 2006) are under certain conditions also present in the market for corporate debt.


2021 ◽  
Vol 69 (2) ◽  
pp. 357-389
Author(s):  
Devan Mescall ◽  
Paul Nielsen

Using data from the annual reports of over 100,000 subsidiaries of multinational enterprises (MNEs) from 55 countries between 2003 and 2012, the authors of this article investigate the impact of exchange-of-information agreements ("EOI agreements") on tax-motivated income shifting. Transparency created by the signing of EOI agreements is expected to reduce the tax-motivated shifting of income by multinational corporations. Whether such agreements affect the income-shifting behaviour of multinational corporations is an unanswered question. The authors find evidence that, on average, EOI agreements do have an impact on tax-motivated income shifting. Additionally, they find that more advanced, modern EOI agreements are associated with a larger decrease in tax-motivated income shifting compared to the impact of early EOI agreements. This evidence challenges the prevalent assumption in empirical studies that EOI agreements are homogeneous. Supplemental analyses suggest that factors that affect the information asymmetry between MNEs and tax authorities, such as corporations with high levels of intangibles and tax authorities with strong transfer-pricing rules and enforcement, can diminish or enhance the effectiveness of EOI agreements in moderating tax-motivated income shifting. The evidence provided by this study shows that consideration of the tax authorities' information environment and the substance of an EOI agreement is essential when assessing the impact of such an agreement on the tax behaviour of sophisticated taxpayers such as multinational corporations.


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