Cecília Olexová, Milan Husťák and František Sudzina
The purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud.
Abstract
Purpose
The purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud.
Design/methodology/approach
This paper is primarily based on the description of selected legal cases and the modus operandi of carousel fraud, the analysis of legal texts (legislation and judgments of courts) and the discussion, from the point of view of price manipulation.
Findings
The results of the analysis specify the negative impact of carousel fraud in the form of the distortion of reported average prices and suggest that the authorities should monitor usual or fair prices to detect cases where there is a risk of carousel fraud.
Originality/value
This paper brings new insight into the issue of carousel frauds by understanding the principle of carousel fraud, the motives for it, and the possibilities for detecting this type of tax fraud, which is necessary to prevent tax evasion and to preserve a state’s income.
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Femi Adisa, Petra Schubert, Frantisek Sudzina and Björn Johansson
This paper aims to discuss a new tool for requirements gathering in the Web 2.0 era. It seeks to investigate the features that this kind of tool should have in order to be as…
Abstract
Purpose
This paper aims to discuss a new tool for requirements gathering in the Web 2.0 era. It seeks to investigate the features that this kind of tool should have in order to be as widely applicable and useful as possible. Further, it aims to explore the extent to which business requirements for enterprise resource planning (ERP) systems can be collected and discussed collaboratively in a worldwide community of business process experts.
Design/methodology/approach
The paper is a combination of empirical research, hermeneutics and design research.
Findings
The proposed Living Requirements Space (LRS) platform has the potential of becoming an international forum for collecting and discussing business requirements for ERP systems.
Practical implications
The LRS platform will allow ERP developers, ERP systems implementers, and academics to better understand the evolution of business requirements for ERP systems. It will create a knowledge base of ERP business requirements, that is, a repository that guarantees open and unrestricted access to content. It will thus allow for more international ERP systems and far more comprehensive education on and understanding of business processes and ERP systems.
Originality/value
LRS is an open access tool that allows for the gathering of ERP systems requirements in a vendor‐ and project‐independent approach that is unbiased towards any geographic region.
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Esben Rahbek Gjerdrum Pedersen and Frantisek Sudzina
The purpose of this paper is to outline the anatomy of firms which adopt comprehensive performance measurement (PM) systems in order to gain an understanding of how internal…
Abstract
Purpose
The purpose of this paper is to outline the anatomy of firms which adopt comprehensive performance measurement (PM) systems in order to gain an understanding of how internal (organisational capabilities) and external (perceived environmental uncertainties) factors shape performance measurement practices.
Design/methodology/approach
This paper hypothesises that firms dominated by organic capabilities and operating in unpredictable markets are more likely to adopt comprehensive PM systems. The statistical test of these hypotheses is based on a 2008 survey of 299 Danish firms.
Findings
This paper concludes that a limited number of internal and external factors have a significant influence on the adoption of PM systems. There is no consistent pattern, however, between the different sub‐categories of organisational capabilities/perceived environmental uncertainties and PM adoption.
Originality/value
Much has been said about how changes in the environment and business structure require firms to develop new ways to measure performance. Less has been done to study whether firms adopting comprehensive PM systems actually match the characteristics of the “new economy”. The findings from this study indicate that the relationship between PM adoption and the organisational characteristics/external environment is more complicated than anticipated.
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Liana Razmerita, Kathrin Kirchner and Frantisek Sudzina
The purpose of this paper is to discuss new approaches for managing personal knowledge in the Web 2.0 era. The paper questions whether Web 2.0 technologies (social software) are a…
Abstract
Purpose
The purpose of this paper is to discuss new approaches for managing personal knowledge in the Web 2.0 era. The paper questions whether Web 2.0 technologies (social software) are a real panacea for the challenges associated with the management of knowledge. Can Web 2.0 reconcile the conflicting interests of managing organisational knowledge with personal objectives? Does Web 2.0 enable a more effective way of sharing and managing knowledge at the personal level?
Design/methodology/approach
Theoretically deductive with illustrative examples.
Findings
Web 2.0 plays a multifaceted role for communicating, collaborating, sharing and managing knowledge. Web 2.0 enables a new model of personal knowledge management (PKM) that includes formal and informal communication, collaboration and social networking tools. This new PKM model facilitates interaction, collaboration and knowledge exchanges on the web and in organisations.
Practical implications
Based on these findings, professionals and scholars will gain a better understanding of the potential role of Web 2.0 technologies for harnessing and managing personal knowledge. The paper provides concrete examples of how Web 2.0 tools are currently used in organisations.
Originality/value
As Web 2.0 has become integrated in our day‐to‐day activities, there is a need to further understand the relationship between Web 2.0 and PKM.