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Systematic analysis of needs and requirements for the design of smart manufacturing systems in SMEs
Erwin Rauch,Andrew R. Vickery 한국CDE학회 2020 Journal of computational design and engineering Vol.7 No.2
With the increasing trend of the Fourth Industrial Revolution, also known as Industry 4.0 or smart manufacturing, many companies are now facing the challenge of implementing Industry 4.0 methods and technologies. This is a challenge especially for small and medium-sized enterprises, as they have neither sufficient human nor financial resources to deal with the topic sufficiently. However, since small and medium-sized enterprises form the backbone of the economy, it is particularly important to support these companies in the introduction of Industry 4.0 and to develop appropriate tools. This work is intended to fill this gap and to enhance research on Industry 4.0 for small and medium-sized enterprises by presenting an exploratory study that has been used to systematically analyze and evaluate the needs and translate them into a final list of (functional) requirements and constraints using axiomatic design as scientific approach.
Political Connections and CSR Disclosures in Indonesia
Erwin SARASWATI,Ananda SAGITAPUTRI,Yan RAHADIAN 한국유통과학회 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.11
This research seeks to provide evidence about how political connections, proxied by government ownership and the existence of politically connected board members, affect the extent of corporate social responsibility (CSR) disclosures in Indonesian listed companies. This research uses the legitimacy theory as a basis for explaining management’s motivation for disclosing its CSR. The sample consists of 131 firm-year observations from 38 non-financial public companies that published sustainability reports from 2013 to 2017. We measured the CSR disclosures using a disclosure checklist on the sustainability reports. We subsequently processed the data using a random effect (RE) linear regression. The result shows that CSR disclosures were greater in government-owned companies but lower in companies that have politically connected board members. The results support the legitimacy theory that the government intends to demonstrate legitimate national economic and political conditions by showing that government-owned companies are sustainable. However, CSR disclosures seem to have a substitutive relationship with the existence of politically connected board members, since those political connections may protect the company from public pressure and/or the risk of litigation, reducing the need for CSR disclosures. This research provides evidence that different types of political connections may have different impacts on corporate disclosures.