The United Nation’s sustainable development goals (SDGs) are interconnected and indivisible need to be addressed in a systematic holistic way. However, lack of stakeholder perspective, fragmented responses, dearth integration across sectors have long been perceived as the SDGs’ main pitfalls. In recent years, scholars calling address these issues by adopting systems engineering this approach es...

The purpose of this study was to determine the increase or decrease in company's financial performance after mergers and acquisitions. This research conducted on non-financial companies listed Indonesia Stock Exchange that carried out acquisitions for period 2010-2018. number used as a sample is 32 using census method, namely entire population sample. analytical technique Paired-Sample T-test. ...

Does the type of knowledge, and levels of ability and experience needed, depend on rank in managerial accounting? Are the knowledge, ability, and experience needed for managerial accounting success, consistent with the Libby & Luft (L&L) model (1993) of the determinants of judgment performance in accounting? We explore these questions using structural equation models of the performance evaluati...

Thinkers and philosophers have constantly benefited from different         approaches of reasoning to explore and justify their ideas. Theses reasoning            approaches are considered as the principle instruments in speculative activities of the thinkers. To this end to achieve the procedure of thinking and the way philosophers achieve objectives, it is necessary to recognize their reasoni...

This paper addresses the dynamic path planning for two mobile robots in unknownenvironment with obstacle avoidance and moving target tracking. These robots must form atriangle with moving target. The algorithm is composed of two parts. The first part of thealgorithm used for formation planning of the robots and a moving target. It generates thedesired position for the robots for the next step. ...

Firms are involved in supply chains to achieve operative efficiency, develop strategic advantages, and generate financial profits. However, there is limited evidence regarding how governance mechanisms influence the generation of value from collaboration. Furthermore, how a particular buyer or supplier position provides benefits to partners is unclear. In this paper, we examine the roles of man...

the purpose of this paper is to study how the characteristics of successful managers are somehow related to their programme in co-operatives. the study shows there is a significant relationship between managers' characteristics such as innovation, authority and leadership, with managerial skills, self confidence and degree of success. however, there is no correlation between intelligence, ...

The nonlinear relationship between corporate value (Tobin's Q) and managerial ownership is well documented. This has commonly been attributed to the onset of managerial entrenchment, which results in a decrease of corporate value for increasing levels of managerial holdings. We propose a more complex structure for the corporate value { managerial ownership function, which accounts for the e®ect...

This study aims at identifying the critical governance issues of e-government procurement auction. A survey approach was conducted with Thai government officers who are involved in e-government procurement. Data is collected from at least two respondents from purchasing personnel. At least one of the respondents is in a managerial position. The results show that there are five concerns that hav...