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Volume 15, Issue 2, June 2025 |
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Paul MUKUCHA Bindura University of Science Education, Bindura Zimbabwe Divaries Cosmas JARAVAZA Bindura University of Science Education, Bindura Zimbabwe Fanny SARUCHERA University of the Witwatersrand, Johannesburg South Africa DOI: https://doi.org/10.24818/beman/2025.15.2-01 |
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This research explores the effect of strategic postponement on order fulfilment performance within Zimbabwe's fast-food sector, a vital yet underexamined area in Sub-Saharan African market studies. This investigation is propelled by the notable lack of empirical scrutiny on postponement strategies in the region's fast-food industry, particularly within the challenging context of Zimbabwe's volatile economy. Such conditions offer limited managerial insights into the correlation between form postponement and order fulfilment efficiency, diverging from the trends observed in more developed and saturated markets. Utilising a causal research framework, the study gathered data from a survey of 100 fast food establishments in Harare, employing Multivariate Analysis of Variance (MANOVA) for data analysis, complemented by Bonferroni correction to mitigate type 1 error from multiple comparisons. Findings indicate that restaurants implementing a postponement strategy significantly outperform their counterparts in order fulfilment metrics. The study advocates for the adoption of postponement strategies by fast food operators to enhance order fill rates, accuracy, and cycle times, thereby navigating the complexities of emerging markets more effectively. Despite its insightful contributions, the study acknowledges its geographical limitation to Zimbabwe, attributed to budgetary restraints. |
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2. TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACT Cornelia NASTASE
Bucharest University of Economic Studies, Bucharest Romania DOI:
https://doi.org/10.24818/beman/2025.15.2-02 |
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Although transfer prices are a growing topic of discussion in the international literature and tax inspections in Romania are a major debate subject in the tax field, the number of studies approaching these two aspects is reduced. Transfer prices and the practices of eroding the taxable base and profit transfer have an impact on the entire society, from small and medium-sized companies that could be affected by the unfair competition, to the tax administrations that must ensure the fair taxation of profits, multinational companies that must observe arm’s length and should be able to document this fact and up to the citizens of the emerging states. Romanian legislation has gaps that make it difficult for all parties involved in the analysis and documentation of transfer prices and procedures regarding tax inspections requiring modifications for the improvement of the tax obligations’ collection. The effects are major and include tax litigations, additional costs and an impaired collaboration with tax bodies.
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Samson Wando MANGWANA Masinde Muliro University of Science and Technology, Kakamega Kenya Jackline Akoth ODERO Masinde Muliro University of Science and Technology, Kakamega Kenya Moses NGOZE Masinde Muliro University of Science and Technology, Kakamega Kenya
DOI: https://doi.org/10.24818/beman/2025.15.2-03 |
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This study examined the influence of idealized influence on performance of Water service companies in Kenya. The study targeted four water service companies in western region, Kenya. The study adopted a descriptive and correlational design Primary data was collected using structured questionnaires on a sample of 245 respondents who included top management, technical and support staff. Both stratified and simple random techniques were used. For data analysis both descriptive and inferential statistics were used. The results were presented in form of tables. The findings revealed that idealised influence positively and significantly influenced performance of water service companies in Western Region, Kenya (b=0.570, p=0.000). The study thus recommends for leaders in the water sector to imbibe idealised influence as a leadership attribute which has the potential to enhance organizational performance. |
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Alexandra POPESCU-ZORICA Bucharest University of Economic Studies, Bucharest
Romania DOI: https://doi.org/10.24818/beman/2025.15.2-04 |
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This research investigates how innovation is perceived, structured, and implemented within Romanian business units of multinational corporations, focusing specifically on understanding strategic, governance, cultural, and process-related factors. Recognizing innovation as a crucial driver of organizational competitiveness, the study explores how effectively innovation practices are embedded within large multinational organizations operating locally. A qualitative research methodology was employed, utilizing semi-structured interviews conducted with senior leaders from selected multinational enterprises that meet predefined criteria, such as organizational size, local presence, and the likelihood of established innovation frameworks. Findings reveal a significant gap between the strategic acknowledgment of innovation's importance and its practical execution. Most organizations exhibit informal and intuitive approaches to innovation, hindered by limited understanding, short-term performance pressures, and lack of formal innovation governance. The study concludes that multinational corporations should prioritize formalizing innovation strategies and governance, nurturing innovation-friendly cultures, and providing robust methodologies to ensure sustained innovation capacity and competitive advantage. |
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5. APPLYING DMAIC FRAMEWORK FOR DESIGNING PERSONALIZED TRAINING PROGRAMS IN THE IT INDUSTRY Marija STANOJESKA University American College Skopje, Skopje North Macedonia
DOI: https://doi.org/10.24818/beman/2025.15.2-05 |
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In today’s fast-paced world of progressive workforce training, companies are increasingly oriented to the utilization of innovative technologies like virtual reality (VR) and augmented reality (AR) or Artificial Intelligence (AI), to enhance the learning experience for their employees. The necessity for well-structured training program development, customized to fulfill the specific gap in the workforce’s knowledge and skills evolved as one of the key organizational priorities, especially in the rapidly growing IT industry. Yet, adopting new and advanced concepts brings numerous benefits alongside barriers and difficulties due to employees' different levels of proficiency. Personalized learning not only enhances involvement but also ensures that employees receive targeted training that directly addresses their specific knowledge and skill gaps in a particular field. This paper aims to identify the current steps in designing personalized development programs tailored to the employees' experience and learning background, driven by the Six Sigma DMAIC methodology. For this purpose, the presented conceptual model is extended by integrating the DMAIC approach into the structuring of personalized training programs. The model was validated through face-to-face interviews with representatives of the Macedonian IT industry business community. |
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6. INVISIBLE HANDS OF HUMAN EXPLOITATION - SUPPLY CHAIN MECHANISMS IN SEX TOURISM Gilles PACHÉ Aix-Marseille University, Marseille France
DOI: https://doi.org/10.24818/beman/2025.15.2-06 |
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Sex tourism relies on extensive logistics management, encompassing physical elements like transport and accommodation, as well as digital tools that facilitate transactions and connections among stakeholders. This phenomenon raises significant ethical concerns, including the commodification of human bodies and the exploitation of victims—most often women and children, though men are also affected. Public policies frequently fall short in addressing sex tourism, as its supply chain mechanisms are highly adaptable and resilient. This article advocates for a systemic approach to tackling sex tourism, proposing research avenues that explore its financial flows, roots in class and gender disparities, and impacts on local communities. The goal is to enhance efforts to combat this complex and reprehensible issue by deepening our understanding of the economic, societal, and supply chain dynamics that sustain it. |
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7. ORGANIZATIONAL HR PROCESSES IN COMPLIANCE WITH THE QUALITY MANAGEMENT SYSTEM
Natália VRAŇAKOVÁ Slovak University of Technology in Bratislava, Trnava Slovakia
Zdenka GYURÁK BABEĽOVÁ Slovak University of Technology in Bratislava, Trnava Slovakia
DOI: https://doi.org/10.24818/beman/2025.15.2-07 |
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The main aim of the article is to present practical examples of HR practices with respect to the quality management system and its standards. A bibliometric analysis was conducted to obtain an overview of research trends in the field of HR management in the context of quality management. The article also presents the connections of HR practices with quality management systems (QMS) with an emphasis on the importance of a process approach in human resource management. The article presents selected human resource management processes such as recruitment, hiring and adaptation. Examples of documents related to human resource management processes are also provided. A standardized job description structure is presented as an output of the job analysis process. An example of a responsibility matrix is provided, defining employee responsibilities, in which their readiness to perform specific work activities, acquired through training, is also recorded. |