The study aims to explain the relationship between the effectiveness of a business and its management through the analysis of working capital. The findings prove the complementary relationship. The analysis of working capital will always have a significant impact on the effectiveness of business management. The main objective of any corporation is to be effective in business, which can be achieved by analyzing the working capital. The result shows that analysis of working capital based on factors like operational efficiency, the company’s earnings and profitability, cash management, corporate receivable management, and corporate inventory management creates room for improvement and effectiveness in business management. Firms might enhance finances for business expansion by lowering their working capital requirements. It has also been revealed that there is a considerable difference in industries across time. It was observed that there is a high association between working capital efficiency and firm profitability. A highly efficient corporation is less vulnerable to liquidity risk and is also self-sufficient in terms of external finance. Numerous studies have been done to regulate the true rapport between working capital investments and their impact on financial presentation. It demonstrates that effective investment in working capital management may boost profitability and business value. The relationship between accounting and finance was explained by measuring working capital management in demand to illustrate the status of profitability. It was suggested that accountants take a more professional approach to updating their accounting and finance skills in their organization through effective working capital management.

A logistics service company in Batam faces challenges related to warehouse load fulfillment and sorting inaccuracies. This study aims to identify proposed efficiency improvements to the goods distribution system using the cross-docking method. The research method chosen is cross-docking, a technique that eliminates the storage process in the warehouse, thus saving time and cost. The research findings show significant benefits, especially in achieving zero inventory efficiency. Data processing and discussion revealed that efficiencies were apparent by increasing the sorting tables from 1 to 6, with an output of 90,000 kg during aircraft loading and unloading (compared to approximately 77,000 kilograms). This efficiency arises from the larger output of the sorting tables compared to the input, eliminating the need for warehousing and adding ten trucks. As a result, the shipment can be completed in one trip, with no goods stored in the warehouse. The analysis shows that implementing cross-docking in the company increases efficiency in distributing goods to forwarding partners.

This study aims to examine the influence of employee and entrepreneur competencies on work efficiency and performance of export companies at the Nong Khai border checkpoint. The research conducted is a quantitative survey. The population for this study includes employees and entrepreneurs from the cross-border export service industry, exporters, and freight forwarder agents operating at the Nong Khai border checkpoint. A non-probability sampling method was employed to select participants. The sample size was Cochran estimated using Cochran’s formula. A structured questionnaire was used to collect data from 385 logistics employees and entrepreneurs selected through purposive sampling. The questionnaires were distributed to employees and entrepreneurs from the export entrepreneurial industry, cross-border export service providers, exporters, and freight forwarder agents at the Nong Khai border checkpoint. The findings revealed that employee and entrepreneur competencies have a direct influence on the work efficiency and performance of export companies. The study concludes that enhancing the competencies of employees and entrepreneurs positively impacts work efficiency and the overall export performance of the company. The research suggests that entrepreneurs should prioritize training and competency development for employees to further improve work efficiency.

The presented article focusses on the analysis of perception of the university social responsibility through the eyes of Slovak university students. The aim is to compare how the values, efficiency of the organisation (university), and the educational process influence the perception of social responsibility among university students themselves. The research is based on the application of quantitative methodology towards the evaluation of differences and similarities in perceptions using two types of tests for statistical analysis, comparative (Mann-Whitney U test) and correlational (bivariate correlation matrix of Spearman’s rho).The results of the research provide a deeper understanding of how universities can shape students’ approach to social responsibility through their values and educational processes, which has important implications for the development of university policies and practices.

This paper explores the integration of Large Language Models (LLMs) and Software-Defined Resources (SDR) as innovative tools for enhancing cloud computing education in university curricula. The study emphasizes the importance of practical knowledge in cloud technologies such as Infrastructure as a Service (IaaS), Platform as a Service (PaaS), Software as a Service (SaaS), DevOps, and cloud-native environments. It introduces Lean principles to optimize the teaching framework, promoting efficiency and effectiveness in learning. By examining a comprehensive educational reform project, the research demonstrates that incorporating SDR and LLMs can significantly enhance student engagement and learning outcomes, while also providing essential hands-on skills required in today’s dynamic cloud computing landscape. A key innovation of this study is the development and application of the Entropy-Based Diversity Efficiency Analysis (EDEA) framework, a novel method to measure and optimize the diversity and efficiency of educational content. The EDEA analysis yielded surprising results, showing that applying SDR (i.e., using cloud technologies) and LLMs can each improve a course’s Diversity Efficiency Index (DEI) by approximately one-fifth. The integrated approach presented in this paper provides a structured tool for continuous improvement in education and demonstrates the potential for modernizing educational strategies to better align with the evolving needs of the cloud computing industry.

Plastic products are items that we use every day around us, and their replacement speed are very fast, so that to recycle waste plastic has become the focus of environmental problems. This study has proposed an optimized circular design for the recycle plant of waste plastic, therefore, and our proposed strategy is to build a new tertiary recycling plant to reduce the total generation amount of the derived solid plastic waste from ordinary and secondary recycling plants and the semi-finished products from secondary recycling plant. Results obtained from a real recycle plant has showed that to recycle the tertiary waste plastic in a tertiary recycling plant, the finished products produced from a secondary recycling plant accounts about 27% of ordinary waste plastic, and the semi-finished products that mainly is scrap hardware accounts about 1% of ordinary waste plastic. Other derived solid plastic waste accounts for 6% of ordinary plastic waste. Therefore, if the ordinary, secondary and tertiary recycle plant can be set all-in-one, it can reduce the total generation amount of derived solid plastic waste from 34% to 6%, without and with a tertiary recycling plant, respectively. It can also increase the operating income of the secondary recycle plant and the investment willingness of the new tertiary recycle plant.