The health of employees is an important clause for doing any type of business. Investing in health capital helps to increase the productivity, reduce the number of disability days and increase the attractiveness of companies in the labor market. The purpose of the master’s thesis is to develop a methodological approach of health capital assessment to improve the enterprise performance. The thesis reviewed the conceptions of health capital and the issues of correlation between investments in health capital and measures of enterprise performance. The research has drawn on such sources as education and research literature, the results of self-conducted empirical research, corporate statistics data. In the master's thesis, a methodological approach to assessing capital was developed based on the Cobb-Douglas production function, which reflects the effect on health capital on the efficiency of the enterprise. This represented approach is suitable for any organization and desined to calculate indicators for assessing health capital and to determine future development options. / Здоровые сотрудники являются необходимым условием для ведения любого бизнеса. Инвестиции в капитал здоровья способствуют повышению производительности работников, снижению числа дней нетрудоспособности и повышению привлекательности компании на рынке труда. Целью магистерской диссертации является разработка методического подхода к оценке капитала здоровья для повышения эффективности деятельности предприятия. В работе рассматривается генезис понятия капитал здоровья и вопросы взаимосвязи инвестиций в капитал здоровья с показателями эффективности деятельности предприятия. В качестве источников использовалась учебно-методическая и научно-исследовательская литература, результаты эмпирических исследований автора и данные корпоративной статистики. В магистерской диссертации был разработан методический подход к оценке капитала здоровья на основе производственной функции Кобба-Дугласа, отражающей влияние капитала здоровья на эффективность деятельности предприятия, позволяющей рассчитать показатели для проведения оценки капитала здоровья и определить варианты для развития на перспективу.

The most important factor in increasing the competitiveness of enterprises is to improve the quality of management, including through the use of information systems used on the basis of improving the assessment of the effectiveness of information systems in the gas industry. Such systems are the software implementation of modern management standards, which are understood as a standard for the functional consideration of processes (production, logistics, Finance, marketing, Economics) and their results in relation to each other. These standards make it possible to organize and synchronize business processes in real time. The purpose of the master's thesis is to Improve the assessment of the effectiveness of information systems in the gas industry. Educational and research literature, results of empirical research, and corporate statistics were used as sources. The master's thesis developed an algorithm for preliminary evaluation of the effectiveness of information systems in the gas industry, which allows to conduct a comprehensive assessment of the effectiveness of the use of IP through the decomposition of business processes with the calculation of forecast and cost indicators of each business operation, which allows you to choose the IP with the best efficiency. / Важнейшим фактором повышения конкурентоспособности предприятий является улучшение качества управления, в том числе за счет применения информационных систем, используемых на основе совершенствования ..оценки эффективности использования информационных систем на предприятиях газовой промышленности. Подобные системы являются программной реализацией современных стандартов управления, под которыми понимается стандарт функционального рассмотрения процессов (производства, логистики, финансов, маркетинга, экономики) и их результатов во взаимосвязи. Эти стандарты дают возможность упорядочить и синхронизировать бизнес-процессы в реальном времени. Целью магистерской диссертации является Совершенствование оценки эффективности использования информационных систем на предприятиях газовой промышленности. В качестве источников использовалась учебно-методическая и научно-исследовательская литература, результаты эмпирических исследований и данные корпоративной статистики. В магистерской диссертации был разработан алгоритм предварительной оценки эффективности использования информационных систем на предприятиях газовой промышленности, позволяющий провести комплексную оценку эффективности использования ИС через декомпозицию бизнес-процессов с расчетом прогнозных и стоимостных показателей каждой бизнес операции, что позволяет выбрать ИС с наилучшей эффективность.

This research builds on the literature about power and performance, offering new theory that extends the literature by accounting for the transformational effects of information technology. The role of information technology in the relationship between organizational power and performance is unclear in the literature. Management literature offers theories describing the relationship between power and performance. IS literature investigates the relationship between information technology (IT) and power and between information systems technology and performance, but is silent on the impact of IT on the relationship between power and performance. The nature of this relationship – direct, moderating, or indirect – is unknown. Due to the ubiquity of information technology in organizations and society, it is necessary to theorize on the relationship between IT, power and performance. This study evaluates the implementation of Enterprise Performance Management (EPM) solutions in two case study organizations. The use of the IT portion of the EPM is the event of interest. In one case, the EPM implementation is considered a success. In the other, the EPM implementation is considered unsuccessful. Findings from each organization are compared and used to determine the overall research findings. The findings demonstrate the transformational potential of IT on the relationship between power and performance and provide insights that may lead to a deeper understanding of each. The findings of this case study point the way toward development of more detailed constructs and propositions that are testable, measurable, and refutable.

No description available.

Thesis M.COM. (Accounting)) -- University of Limpopo, 2019 / The apparent weaknesses in corporate governance of state-owned enterprises and poor audit reports have heightened the concern of investors and the state as the major shareholder of these enterprises returns. Audit committees as a mechanism for good corporate governance plays a major role in enterprise performance. These state-owned enterprises play a vital role in the economy of South Africa. This study examines the effect of audit committee composition (independence, gender diversity, financial expertise and size) on financial performance measured by return on assets using major state-owned enterprises listed on Schedule 2 of PFMA. The results show that the audit committee size, gender diversity and financial expertise has an insignificant positive relationship with ROA, whereas the independence of audit committee members has an insignificant negative association. The result of the study may be beneficial to various stakeholders and boards of enterprises to make some proper decisions on audit committee composition to attract more investors and at the same time safeguarding the investments of shareholders.

В динамически развивающийся конкуренткой среде необходимо принимать оперативные управленческие решения, определяющие как краткосрочные, так и долгосрочные перспективы развития компании. Степень эффективности принимаемых решений в большей мере зависят от качества осуществляемого управленческого учета на предприятии. Процесс совершенствования управленческого учета является неотъемлемой частью функционирования компании. Данный процесс основывается на выявлении недостатков в действующем учете с последующими предложенными мерами по его совершенствованию, а также проведении анализа эффективности предложенных мер, которые в дальнейшем могут поспособствовать к росту эффективности компании в целом. / In the developing business environment, it is necessary to make operational management decisions that determine both short-term and long-term prospects for the company's development. The degree of effectiveness of decisions made depends to a large extent on the quality of management accounting at the enterprise. The process of improving management accounting is an integral part of the company's operation. This process is based on the identification of shortcomings in the current accounting, followed by proposed measures to improve it, as well as on analysis the effectiveness of the proposed measures, which in the future can contribute to the growth of the efficiency of the company.

In recent decades, there has been a shift to a digital economic model. In the digital economy the main factor of competitiveness of industrial enterprises is human capital-the sum total of man's skills, his knowledge, skills, experience, professionalism, education level, used in industrial enterprises, which contribute to the improvement of company's performance and the professional development of the employee. Today, the issue of digital literacy of the human capital of industrial enterprises, which allows the most effective use of digital technologies and available financial resources, is acute. The purpose of the master's thesis is to study approaches to human capital management and develop an algorithm for managing digital competencies of industrial employees. The paper studies theoretical approaches to the formation and management of human capital; the existing approaches to human capital management are analyzed and the level of digital competencies of industrial employees is studied by conducting a sociological survey; an algorithm for evaluating digital competencies of industrial employees is developed. Educational and research literature, results of the author's sociological survey, and statistical data were used as sources. In the master's thesis, an algorithm for managing digital competencies of industrial workers was developed, thanks to which it is possible to competently evaluate, train and interest industrial workers to develop and improve their digital competencies. / За последние десятилетия произошел переход к цифровой экономической модели. В цифровой экономике главным фактором повышения конкурентоспособности промышленных предприятий является человеческий капитал, то есть совокупность навыков человека, его знаний, умений, опыта, профессионализма, уровня образования, используемые на промышленных предприятиях, которые способствуют повышению производительности компании, а также профессиональному развитию самого работника. Сегодня остро встает вопрос о цифровой грамотности человеческого капитала промышленных предприятий, позволяющей наиболее эффективно использовать цифровые технологии и имеющиеся финансовые ресурсы. Целью магистерской диссертации является исследование подходов к управлению человеческим капиталом и разработка алгоритма по управлению цифровыми компетенциями работников промышленных предприятий. В работе изучены теоретические подходы к формированию и управлению человеческим капиталом; проанализированы существующие подходы по управлению человеческим капиталом и исследован уровень цифровых компетенций работников промышленных предприятий путем проведения социологического опроса; разработан алгоритм оценки цифровых компетенций работников промышленных предприятий. В качестве источников использовалась учебно-методическая и научно-исследовательская литература, результаты социологического опроса автора и статистические данные. В магистерской диссертации был разработан алгоритм по управлению цифровыми компетенциями работников промышленных предприятий, благодаря которому можно грамотно оценить, обучить и заинтересовать работников промышленных предприятий развивать и совершенствовать свои цифровые компетенции.

In today’s globalized business world enterprises face increasing competition and accompanying internal and external threats that challenge their enterprise strategies. Multiple examples of enterprises show that long-lasting strategies need to be progressively overworked in order to secure competitiveness. One key for long-term competitiveness seems to lie in the ability to find a reasonable ratio of strategic stability and change. Neglecting the tension of strategic stability and change can have fatal consequences. Strategic management research increasingly focuses on this challenge. Lately research on ambidexterity and dynamic capability attempts to explain the underlying issues of proactively balancing strategic tensions in dynamic markets. Yet, there remain a couple of questions that – unanswered – limit the explanatory power of recent research models. Because of conceptual ambiguities around the concepts of ambidexterity and dynamic capabilities, until now it remains unclear how a balance between strategic stability and change is reached and managed, and how the underlying strategic decision and strategic management processes at the organizational level look like. To address these open issues, this work develops an alternative framework of strategic ambidexterity. It is defined as a deliberate mechanism to detect, monitor, steer, coordinate and balance stability and change of the enterprise strategy. It argues that enterprises do not deal with strategic stability and change accidently. Quite on the contrary, the enterprises’ key actors are aware of this challenge and have a mechanism in place that allows them to deliberately and continuously employ the right ratio of strategic stability and change. This deliberate mechanism is assumed to create performance differences. High-performing enterprises have a particular setting of the mechanism that distinguishes them from low-performing peers and that secures their long-term competitiveness. In order to empirically test the mechanism a qualitative comparative analysis (QCA) using a sample of 74 mechanical engineering enterprises is performed. As will be shown there are in fact differences between high and low-performing enterprises. The strategic behavior of high-performing enterprises can be classified as Guided Long-Term Inclusive Planning (GLTIP). This work adds new knowledge to the research on ambidexterity and dynamic capabilities and also contributes to the methodological discussion on the analysis of sustainable competitive advantage in today’s globalized and dynamic markets.

In today’s globalized business world enterprises face increasing competition and accompanying internal and external threats that challenge their enterprise strategies. Multiple examples of enterprises show that long-lasting strategies need to be progressively overworked in order to secure competitiveness. One key for long-term competitiveness seems to lie in the ability to find a reasonable ratio of strategic stability and change. Neglecting the tension of strategic stability and change can have fatal consequences. Strategic management research increasingly focuses on this challenge. Lately research on ambidexterity and dynamic capability attempts to explain the underlying issues of proactively balancing strategic tensions in dynamic markets. Yet, there remain a couple of questions that – unanswered – limit the explanatory power of recent research models. Because of conceptual ambiguities around the concepts of ambidexterity and dynamic capabilities, until now it remains unclear how a balance between strategic stability and change is reached and managed, and how the underlying strategic decision and strategic management processes at the organizational level look like. To address these open issues, this work develops an alternative framework of strategic ambidexterity. It is defined as a deliberate mechanism to detect, monitor, steer, coordinate and balance stability and change of the enterprise strategy. It argues that enterprises do not deal with strategic stability and change accidently. Quite on the contrary, the enterprises’ key actors are aware of this challenge and have a mechanism in place that allows them to deliberately and continuously employ the right ratio of strategic stability and change. This deliberate mechanism is assumed to create performance differences. High-performing enterprises have a particular setting of the mechanism that distinguishes them from low-performing peers and that secures their long-term competitiveness. In order to empirically test the mechanism a qualitative comparative analysis (QCA) using a sample of 74 mechanical engineering enterprises is performed. As will be shown there are in fact differences between high and low-performing enterprises. The strategic behavior of high-performing enterprises can be classified as Guided Long-Term Inclusive Planning (GLTIP). This work adds new knowledge to the research on ambidexterity and dynamic capabilities and also contributes to the methodological discussion on the analysis of sustainable competitive advantage in today’s globalized and dynamic markets.:1. Introduction 2. High-performing enterprises, strategic management and dynamic environments – multiple paths of explaining sustainable competitive advantage 3. Toward a multidimensional framework of balancing strategic stability and change: a steering mechanism 4. A comparative configurational analysis of the mechanism of strategic ambidexterity with regard to different performance settings 5. Discussion of results: introducing Guided Long-Term Inclusive Planning (GLTIP) 6. Management implications: GLTIP in action 7. Conclusions, limitations and directions for future research