A lot of employees use their personal mobile devices, especially smart phones, for work duties as well as private purposes, and often without any limitations in terms of locality or time. Though involving risks to both businesses and employees, this practice is often not subject to any formal corporate policies. Moreover, most companies have not even come to a strategic decision whether to ban, tolerate or encourage BYOD yet. This paper enumerates and classifies such risks in an attempt to help employers make their decision and create a corporate BYOD policy and procedures framework of their own. In addition, risk level assessment and options for risk reduction are covered. The classical PDCA cycle is adaptable at development and maintenance of BYOD security framework.
Since September 11, 2001, airport security control procedures have expanded in the face of the increased threat of terrorist attacks on aircrafts and airports. Obligatory and meticulous checks are carried out on all passengers although the overwhelming majority of passengers do not pose any risk. Current airport control procedures are expensive and inefficient; they extend the time spent by passengers at the airport and contribute to increased crowding; they inhibit the development of interconnected transport systems and significantly reduce the comfort of passengers who pose no threat. As the security needs of air transport morph, security experts are considering replacing the existing across-the-board procedures with personalized and more selective control processes based on data and behavioral analysis to reduce the duration of airport check-in procedures and improve the effectiveness of security controls. Such solutions have been successfully tested over the past decades at Israeli airports and check-in terminals by the Israeli state carrier El Al, which has the reputation of being the best-protected airline in the world. The FLYSEC system, developed and tested in 2015-2018 at Luxembourg Airport in cooperation with the local university, operates on similar principles although its implementation is less invasive. Modern computer tools for analyzing travel history data and data from current bookings as well as algorithmic methods of behavioral analysis based on advanced detection, identification, crowdsourcing and tracking systems all feed into such smart, selective and personalized security controls. Smart, selective control systems are based on the basic assumption that passengers can be accurately and effectively sorted into different risk groups (e.g. low-risk/trusted passengers, normal passengers, high-risk passengers), long before they arrive at the airport and create a real threat. There are many effective techniques for profiling and identifying perpetrators already used in criminology, criminalistics and computer forensics that are also suitable for use in smart security systems to better meet the current and future needs of civil air transport. The article presents the idea and general characteristics of smart, selective and personalized security control systems, followed by structuring of the analytical field and problem analysis in terms of their implementation conditions, opportunities, threats, conflict-forming potentials and controversies, as well as the needs for more detailed research and their suggested directions.
Along with the rapid growth of technology, environmental problems have become an unavoidable event. These environmental problems are the main factors that can affect sustainable development. Under the increasingly modern market pressure, many companies are disclosing information about carbon emission. This study tries to provide an overview of research related to carbon emission disclosure. This research was conducted by analyzing the research with the title “carbon emission disclosure” or “carbon disclosure project” on Scopus. 21 studies were found in this search. We found articles with extensive discussion covering the environment, accounting, and law. We also provide control variable may be used by future researchers.
The article aims to identify destabilizing factors of economic security and to elaborate recommendations aimed to improve the efficiency of the development of Kazakh enterprises. The authors have used methods of theoretical research, analysis and synthesis, as well as methods of concretization and analogy and an expert survey conducted with their direct participation.Results of the conducted research show that there is a relatively favorable economic environment in industrial production in the Republic of Kazakhstan. However, according to the expert survey, business activity, liquidity and profitability have been falling at many industrial concerns. Among destabilization factors restricting the operation of industrial enterprises, the following dominate: insufficient demand for manufactured products, deficit of own financial resources, tougher market competition and macroeconomic uncertainty. Even though this study mainly covers a range of issues related to Kazakhstan, its conclusions are of interest for the development of an economic strategy at enterprises that operate in other emerging economies.
The paper aims to test the impact of tax structure on economic growth in the localities of Vietnam. In the paper, it is assumed, that tax structure is measured through the annual growth rate of tax revenue of 63 provinces and cities of Vietnam in terms of three groups: consumption tax (CT), income tax (IT), and property tax (PT) during the period of 11 years from 2007 to 2017; the research data was collected from the General Department of Taxation of Vietnam. Economic growth is a dependent variable, represented by the annual growth rate of the gross domestic product of each locality with the data source from the General Statistics Office of Vietnam. With the regression analysis according to the GMM method, the research results showed that consumption tax (CT) and income tax (IT) had a positive impact on economic growth in the localities of Vietnam, and property tax (PT) was not statistically significant. In addition, the study has achieved great success by identifying the consumption tax components that had significantly positive impacts on economic growth (GDP), namely export and import taxes (CT1), value added tax (CT2); meanwhile, excise tax (CT3) had a negative effect on economic growth (GDP). For income tax, personal income tax (IT2) also had a positive effect on economic growth (GDP). The research results are the first empirical evidence in Vietnam on the impact of the tax structure on economic growth in the localities, which is important for the Government of Vietnam to have a basis to manage tax policies in order to stimulate economic growth in a sustainable manner
The paper addresses one of the most important elements of the government’s social functions, namely, food policies in the context of agricultural import substitution. The authors analyse the state of food security in modern Kazakhstan. National interests in the food sector are analysed, as well as the main threats and risks in ensuring food security. Having analysed the state of food security in modern Kazakhstan, the authors draw a conclusion regarding a number of issues existing today in the analysed sphere, which call for solutions.
This study aims to examine the effect of intellectual capital on firm value through corporate reputation as a mediating variable. Intellectual capital is proxied by human capital, structural capital, and customer capital. Using the resource-based theory and signaling theory, this paper analyzes how the corporate reputation will be mediating intellectual capital to firm value. This study used 340 observations of companies that received an excellent category on the Indonesian Corporate Image Award (IMAC) which was listed on the Indonesia Stock Exchange in 2013 to 2017 with Partial Least Square (PLS) test processed with warpPLS version 5.0 software. This study shows that the first human capital, structural capital, customer capital, and corporate reputation have a significant effect on firm value. Second, structural capital has a significant effect on corporate reputation. Third, corporate reputation variables are able to mediate the influence of intellectual capital proxied by human capital, structural capital, and customer capital on firm value. This study is the first empirical investigation on the contribution of Intellectual Capital in generating value for corporate reputation. Furthermore, the study contributes to the literature on the link between Intellectual Capital and firm value by examining a sample of firms no yet explored in prior research and this study also uses the cost-based approach.
This study aims to look at the effect of the investment amount of labor and the minimum wage to economic growth. This study use PLS, and use time series data from 2010 to 2016. The variables in this research are domestic investment variable physical, minimum wage, and the amount of labor work in Indonesia. The results showed that the physical variables domestic investment, domestic investment in non-physical, minimum wage, and the number of workers who work GRDP of East Java but for variable non-physical investments in the country negatively affect the Gross Regional Domestic Product of East Java.
The article considers the digital economy as the main factor in the development of small and medium-sized businesses. The programs of the digital economy of various foreign countries were explained. Methods of effective development of the digital economy are studied. The importance of the digital economy in modernizing traditional industries and services is emphasized. Mixed financial transactions have organized by continuous penetration of information in technologies and its role in the development of small and medium-sized businesses have described. In Kazakhstan, the problems of introduction and dissemination of the digital economy in the sphere of small and medium-sized innovative entrepreneurship are discussed: the lack of infrastructure to promote domestic developments, underestimation of innovative activity by domestic entrepreneurs. The digital economy characterized as one of the manifestations of scientific and technological development of Kazakhstan. It provides for a significant favorable impact of digitalization on the development of small and medium-sized innovative entrepreneurship in Kazakhstan. In the digital economy, the main attention paid to one of the most important conditions for the effective development of the leading branches of human activity - the formation of an appropriate institutional environment. The main institutions, personnel and conditions for the use of knowledge for the successful development of the digital economy outlined
In order to achieve the best performance and innovation, every organizations have to achieve its competitive advantage. The advantage which comes from the employee is the extra role behaviour (Organizational Citizenship Behaviour or OCB). As the requisite for it, the other supporting factors are needed. Those factors are Servant Leadership and Organizational Commitment. In this research, Organizational Commitment is significantly affect OCB, and Servant Leadership is not significantly affect OCB. But Servant Leadership could affect OCB, through Organizational Commitment as an intervening variable at the green campus context.