bluuebunny/crossref_metadata_2025 huggingface dataset:
Accounting conservatism in Greater China: the influence of institutions and incentives
Authors: Kung Fan‐Hua (Alex) , Ting Chih‐Wen , James Kieran
Published: August 2008

Purpose

The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country's institutional structure.

Design/methodology/approach

Geographic proximity, cultural affinity and integrated economic relations provide Greater China with a unique setting for studying cross‐country differences in institutional characteristics which affect the demand for accounting conservatism. Ball and Shivakumar contend that the economic role of conditional conservatism is an important attribute of financial reporting quality because it improves the efficiency of contracting, reduces information asymmetry and improves corporate governance.

Findings

The empirical results indicate that Hong Kong is the most conservative economy, followed by Taiwan and China, implying that the legal/judicial system, regulatory environment and political economy of different countries are the pivotal forces which drive accounting conservatism. Overall, the evidence suggests that a country's institutional structures interact strongly with reporting incentives in determining accounting conservatism.

Originality/value

This research examines cross‐country differences in financial reporting quality by contrasting the influence of country‐specific institutional factors on financial reporting incentives for conservative accounting practices. It is expected that this research will have important policy implication.
Auditors' perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model
Authors: Law Philip
Published: August 2008

Purpose

Though assurance services framework has been defined in the Auditing Standards, the understandability of the concept of reasonable assurance are varied by different auditors. The audit risk model (ARM) that is being used on a worldwide basis to underpin the audit risk of companies, is often being criticized. The purpose of this paper is to assess auditors' perceptions of reasonable assurance in audit work and the effectiveness of the ARM.

Design/methodology/approach

Three independent variables are examined: CPA certification, ranks of auditors and gender for their influence on two dependent variables: the perceptions of reasonable assurance in audit work and the effectiveness of the ARM. MANOVA analysis and follow up Discriminant Analysis are employed.

Findings

Results reveal that there are significant differences between the perceptions held by auditors of different ranks regarding reasonable assurance in audit work. Partners entertain higher perceptions of reasonable assurance than staff auditors. The “gender” variable does not have an influence on the two dependent variables. Auditors with CPA certifications have higher perceptions of reasonable assurance. There are no differences in the perceptions ratings by different rank of auditors, gender and CPA certifications on the effectiveness of the ARM. The three independent variables have average high‐mean ratings on the effectiveness of the ARM, confirming that the current ARM still can provide an effective assurance.

Originality/value

This empirical study revokes the UK study and The Netherlands study. Immediate attention need not be focused on restructuring the ARM. Future contemplation of other important issue such as auditor independence may be considered.
Personal wellbeing and intra‐cultural interaction interventions for cross‐border adjustment
Authors: Fish Alan , Bhanugopan Ramudu
Published: August 2008

Purpose

The purpose of this paper is to report on research which addressed two purposes. First, to test the fit between, the theoretical model, and the empirical findings from an earlier reported study. Secondly, to test the extrapolative and interrelated nature of a two sets of cultural adjustment constructs designed to enhance the personal wellbeing and intra‐cultural interaction of cross‐border managers when on foreign assignments.

Design/methodology/approach

Data were collected from 244 cross‐border managers working for Australian private sector businesses in South‐East Asia in two broad industry groups: manufacturing/industrial, and financial/services. Respondents were asked to complete a questionnaire based on two separate dimensions associated with an individual's adjustment to cross‐border circumstances vis., personal wellbeing and intra‐cultural interaction. This paper evaluates the measurement fit between the identified constructs, by first examining any significant relationship though a structural equation model using LISREL 8; and then through employing path analysis.

Findings

Results from the structural equation modeling were significant; and suggest a sound fit between the theoretical model and the empirical findings. The path analysis further supports the multidimensional model. The results provide direction for organisations in addressing cultural adjustment issues to support the personal wellbeing; and the intra‐cultural interaction; of cross‐border managers.

Research limitations/implications

Future research will need to consider the potential for measurement invariance associated with the framework identified in this paper.

Originality/value

The overall results provide useful insights for organisations as to important interventions to assist cross‐managers in becoming more attuned to their new job, business and cultural surroundings and circumstances. In this respect, cross‐border organisations need to include such interventions amongst the “adjustment experiences” for their cross‐border managers in developing personal wellbeing skills and intra‐cultural interaction strategies.
Problem solving: an Islamic management approach
Authors: Fontaine Rodrigue
Published: August 2008

Purpose

The purpose of this paper is to present a problem‐solving model that incorporates Islamic values and concerns. A secondary aim is to acquaint readers with the field of management from an Islamic perspective (MIP).

Design/methodology/approach

Using an emic research approach, the paper discusses from the Koran and prophetic statements. These are then linked to a generic problem‐solving model that acts as an ideal for Muslims to aspire to.

Findings

Several findings stand out: The focus in the international business literature has been on the Koran alone. This is misleading as prophetic statements are more specific than the verses of the Koran and particularize the Koran. Six prophetic statements in particular have been highlighted by Muslim scholars and these are discussed in this paper. The A6H problem‐solving model is similar to other problem solving models but there are filter mechanisms that reflect Muslim values. The medical analogy in particular allows students to identify the root cause of the problem as oppose to its symptoms. The discussion relates the A6H model to the cross‐cultural literature in general.

Originality/value

This paper deals with problem solving from an Islamic management perspective. This is a new topic in the MIP literture.
Service provider‐customer similarities and disparities
Authors: Yavas Ugur , Benkenstein Martin , Holtz Michael
Published: August 2008

Purpose

The purpose of this paper is to determine the extent of congruence between service providers’ perceptions of customer satisfaction and customer‐reported satisfaction in the context of optometric services.

Design/methodology/approach

Data were collected via mail surveys from a sample of German optometrists and their customers. Usable responses were obtained from 388 optometrists and 2,237 customers.

Findings

Results show that the underlying configurations of satisfaction attributes decompose into eight factors in the case of optometrists and five factors in the case of customers. The extent of congruence between the two groups is weak.

Research limitations/implications

Replications among other optometrist and customer samples are needed to validate the current findings. Also to gain more pointed insights into the similarities and disparities between service providers’ perceptions of their customers’ satisfaction and customer‐reported satisfaction, extension of research to other service sectors would be fruitful.

Practical implications

The overall inconsistencies between the optometrists and customers underscore the need for accurate assessment of customer perceptions for business success. For stronger business performance, service providers should be trained to look at satisfaction from the perspective of customers by using customers’ definitions.

Originality/value

The study used a dyadic approach in collecting the data. The factor congruency technique was employed to determine the extent of similarities and disparities between the two groups. A general lack of customer knowledge has implications for service providers.
Procedural justice and French and American performance evaluations
Authors: Fodchuk Katherine M. , Sherman Heather D.
Published: August 2008

Purpose

Increasing diversity of the global workforce calls for research that guides the implementation of culturally sensitive employment procedures. Performance evaluations are often used to support potentially contentious workplace decisions and little research examines the impact of employee participation on fairness perceptions across cultures. The purpose of this paper is to examine the variation between American and French performance evaluations.

Design/methodology/approach

The paper examines American and French employees’ fairness perceptions for their performance evaluations. The focus was on cross‐cultural variation in instrumental and non‐instrumental voice processes by testing Shapiro's model of procedural justice.

Findings

Support was found for the hypothesis that voice would operate predominantly via non‐instrumental processes (e.g. interpersonally responsive behaviors from the evaluator) for the French and partial support that voice influences procedural justice through a combination of non‐instrumental and instrumental processes (perceptions of decision influence) for Americans.

Research limitations/implications

Findings which indicated that French voice appeared to be tied more directly to status‐affirming non‐instrumental processes were supported by Lind and Tyler's relational model of authority and research surrounding the influence of status differentials in participative decision‐making.

Practical implications

Research implications for the design of culturally‐sensitive performance evaluations that take into account fairness perceptions are presented.

Originality/value

The paper indicates that voice expectations and processes are not culturally universal and should be considered in the design of employment practices.
Perceptions of psychological contract fairness of Hispanic professionals
Authors: DelCampo Robert G. , Blancero Donna Maria
Published: August 2008

Purpose

The purpose of this paper is to investigate Hispanic business professionals’ perception of psychological contract fairness, perception of discrimination, and the influence of autonomous status judgments on these variables.

Design/methodology/approach

Participants were drawn from a sample of an association of Hispanic business professionals. The survey instrument was created from existing scales; validity and reliability were established in a pilot study. The survey was administered at two time intervals to 164 Hispanic business professionals. Data were analyzed using a multiple regression analysis.

Findings

There were significant relationships between Hispanic business professionals’ psychological contract fairness perceptions, and perceptions of discrimination and autonomous status. As the score for psychological contract fairness increased, the score for perception of discrimination decreased. As the score for psychological contract fairness increased, the score for perception of autonomous status increased.

Research limitations/implications

The sample for the study was a convenience sample and therefore may contain a self report bias.

Practical implications

By empowering Hispanic employees and giving them the resources to truly believe they are valued by the organization, individual outcomes such as productivity and satisfaction could be positively affected.

Originality/value

This study took a new approach to investigating the psychological contract over time and provided useful data on the global fulfillment argument. It created a new model for studying the interaction of mediating variables on the psychological contract and filled a gap in the present research on Hispanic perceptions of psychological contract fairness.
Economic impact of maintenance management ineffectiveness of an oil and gas company
Authors: Aoudia Mouloud , Belmokhtar Oumhani , Zwingelstein Gilles
Published: August 2008

Purpose

The purpose of this paper is to evaluate the economic impact of an oil and gas company's maintenance management ineffectiveness and identify its causes.

Design/methodology/approach

The method followed in this paper consists of the examination of official documents, the observation of operations at the oil and gas company and interviews with company employees. For that purpose, a questionnaire was prepared and used to detect dysfunctions in the existing maintenance system. A statistical tool was also used to evaluate the degree of conformity between the maintenance system and maintenance management effectiveness according to various factors.

Findings

Maintenance management ineffectiveness generates a significant financial loss for the company.

Research limitations/implications

This paper does not examine the impact of maintenance management ineffectiveness on safety, health and the environment. For reasons of confidentiality, the company name is not mentioned.

Practical implications

This paper presents an evaluation of the financial losses caused by maintenance management ineffectiveness, findings which may prove useful to top management. In another way, this paper demonstrates that significant financial profit can be made by improving maintenance performance. Furthermore, system maintenance auditing may be extended to the company's other plants and subsidiaries using the methods presented in this paper. The results of these audits can be generalized usefully such as to be used as a guide to outline plans for improving maintenance performance in the company.

Originality/value

This paper evaluates the impact of maintenance management ineffectiveness in order to convince top management of the necessity of being involved in the process of maintenance improvement.
Developing a Six Sigma maintenance model
Authors: Thomas Andrew , Barton Richard , Byard Paul
Published: August 2008

Purpose

Both total productive maintenance (TPM) and Six Sigma are key business process strategies, which are employed by companies to enhance their manufacturing performance. The purpose of this paper, therefore, will be to develop and implement an integrated Six Sigma maintenance (SSM) model for manufacturing industry

Design/methodology/approach

Through the development of a case study approach, the paper chronicles the design, development and implementation of an integrated Six Sigma maintenance (SSM) model. The model is subsequently evaluated for its effectiveness in the subject company.

Findings

A model is proposed and the effectiveness of the approach is subsequently evaluated highlighting the benefits the host organization received through this new approach by measuring the effects of implementation against the seven quality, cost and delivery (QCD) measures.

Practical implications

The design, development and implementation of a Six Sigma maintenance model shown in this paper provides a simple yet highly effective approach to achieving significant improvements in a company's product quality cost and delivery measures. The model combines contemporary business management techniques with total productive maintenance strategies and offers practicing maintenance managers and engineers a strategic framework for increasing productive efficiency and output.

Originality/value

The proposed SSM model contributes to the existing knowledge base on maintenance systems and subsequently disseminates this information in order to provide impetus, guidance and support towards increasing the development companies in an attempt to move the UK manufacturing sector towards world class manufacturing performance.
A maintenance prioritisation approach to maximise return on investment subject to time and budget constraints
Authors: Tam Allen S.B. , Price John W.H.
Published: August 2008

Purpose

Asset maintenance activities need to be prioritised as budget and planned outage time is often limited for all maintenance work to be carried out. The purpose of this paper is to develop a technique for prioritising maintenance work that maximises the return on investment under the constraints of budget and time.

Design/methodology/approach

Three indices are proposed to be used as indicators for prioritising maintenance. These indices are termed: maintenance investment index (MII), time index (TI) and budgetary index (BI). These indices permit prioritisation of asset maintenance based on the required emphasis on return on maintenance investment, time and budget respectively.

Findings

It is found that approaches to prioritising maintenance which integrate the critical dimensions in the decision making process are lacking in the literature. There is a need for such an approach to assist decision makers to ensure enterprise's objectives and targets are maximised with given budget and planned shutdown time.

Practical implications

The proposed techniques will assist engineers and mangers to develop their maintenance plan according to the enterprise needs and constraints and allowing management to make a better informed decision in maintenance.

Originality/value

This paper provides a new technique for ranking maintenance that maximises return on investment.
Industrial service innovation through improved contractual relationship
Authors: Singh Panesar Sukhvir , Markeset Tore
Published: August 2008

Purpose

The purpose of the paper is to discuss various contractual issues that could encourage industrial service innovations with special reference to improving operation and maintenance process effectiveness of complex and advanced production facilities in the capital‐intensive industries.

Design/methodology/approach

A case study was performed to study the influence of contractual relationships on industrial service innovations. The study focused on contractual relationships between service companies that sell operation and maintenance services to production facility operators in the Norwegian oil and gas industry.

Findings

The case study shows that service innovations are desired in most of the operation and maintenance contracts, but existing contractual relationships most often do not support innovations. Moreover, contract duration, contract type and control mechanisms can influence cooperation and collaboration during contract execution.

Research limitations/implications

The findings are based on a case study with participants from the Norwegian oil and gas industry. The study is limited to knowledge and technology based services required to support operation and maintenance of advanced, complex and integrated production facilities. However, we believe that the study is of value for other capital‐intensive industries such as mining, energy, paper and pulp, chemical, etc.

Originality/value

The development of contracts that support industrial service innovations and create an environment for cooperation and collaboration could be of value to improve the efficiency and effectiveness of operation and maintenance processes in the capital‐intensive industries. Studies focusing on improving contractual relationships and service innovations for operation and maintenance services are scant.
Probabilistic analysis of a repairable robot‐safety system composed of (n−1) standby robots, a safety unit, and a switch
Authors: Dhillon Balbir S. , Cheng Shen
Published: August 2008

Purpose

The purpose of this paper is to study reliability, availability, and mean time to failure of a repairable robot‐safety system composed of (n−1) standby robots, a safety unit, and a switch.

Design/methodology/approach

Generalized expressions for system state probabilities, system availability, reliability, and mean time to failure are developed when the failure rates of robot and safety unit are constant and the failed system repair times are arbitrarily distributed. Supplementary variable and Markov methods were used to develop these expressions.

Findings

This study clearly demonstrates that standby robots and the repair process help to improve system availability.

Practical implications

This study will help maintenance engineers and reliability practitioners to become aware of the combined effect of standby robots and the repair process on the performance of the robot‐safety system. Consequently, they will make better maintenance related decisions in organizations such as automobile manufacturers that use robots quite frequently.

Originality/value

This paper has studied the effects of having redundant robots and the repair facilities on the performance of a robot‐safety system with perfect mechanism to turn on a standby robot. This is one of the first attempts to study the combined effects of all these factors on a robot‐safety system.
Performance of copper‐coated stereolithographic electrodes with internal cooling channels in electric discharge machining (EDM)
Authors: Anil Devrim , Çoğun Can
Published: August 2008

Purpose

The purpose of this paper is to produce electric discharge machining (EDM) electrodes by using stereolithography (SLA) rapid prototyping technique and investigate the machining performance of these electrodes. In the experimental part of the study, the performance of solid copper and copper‐coated SLA (cc/SLA) electrodes are observed and compared.

Design/methodology/approach

The performance outputs such as material removal rate, machining depth, workpiece surface roughness and electrode front surface wear are used as metrics of comparison. The temperature measurements taken from the face of both solid copper and cc/SLA electrodes indicated that the heat build up during machining significantly accelerated the failure of cc/SLA electrodes.

Findings

The paper finds that circulating the cooling liquid inside the internal cooling channels formed with SLA technique, elongated the life of cc/SLA electrodes by dissipating the heat from the coating.

Originality/value

The Fluent Computational Fluid Dynamics (CFD) Software is used to numerically analyze various aspects of cooling of cc/SLA electrodes. The key findings of the study are presented in this paper.
Use of parameter estimation for stereolithography surface finish improvement
Authors: Sager Benay , Rosen David W.
Published: August 2008

Purpose

The purpose of this paper is to demonstrate that significant surface finish improvements can be accomplished in stereolithography (SL) fabricated parts by applying a new process planning method based on parameter estimation (PE).

Design/methodology/approach

PE is a method that finds a set of parameter values that minimize a measure of deviation. In this work, the measure of deviation is the difference between the exposure received by points along down‐facing surfaces and the SL resin's critical exposure.

Findings

The surface finish of down‐facing surfaces can be improved by a factor of 2‐9, depending upon the surface angle, compared with parts prepared using commercially available software. Surface finishes less than 1 μm Ra have been demonstrated on a SLA‐250/50 machine.

Research limitations/implications

Only down‐facing surfaces can have their surface finish improved using this method.

Practical implications

Common form errors known as “stair‐stepping” can be diminished on parts fabricated using SL.

Originality/value

The usage of PE methods for process planning is a new approach.
Coding system for rapid prototyping industry
Authors: Ingole Dilip , Kuthe Abhaykumar , Deshmukh Tushar , Bansod Satish
Published: August 2008

Purpose

The purpose of this paper is to illustrate the classification and coding system developed for the rapid prototyping (RP) industry.

Design/methodology/approach

The similarities among RP part geometries and processes are identified and related for the development of rapid prototyping coding system (RPCS).

Findings

RPCS forms a base for developing “prototyping philosophy” to take advantage of parts similarities in determination of optimal build orientation and optimization of part building cost.

Research limitations/implications

Most of the examples are limited to parts built by fused deposition modelling process. But, the concept is applicable to any existing RP process.

Practical implications

RPCS implementation is suitable in industries where variety of RP parts are in use.

Originality/value

This is the first attempt towards development of a formal coding system for the RP industry.
Automated generation of assembly features in layered manufacturing
Authors: Delebecque Benoit , Houtmann Yves , Lauvaux Geoffroy , Barlier Claude
Published: August 2008

Purpose

The purpose of this paper is to describe an original algorithm for point location of assembly features. Decomposing a model into several parts, for its manufacture using machine‐tools with limited dimensional capabilities, requires appropriate model reassembly. Generating and positioning assembly features are required for interlocked positioning of various parts.

Design/methodology/approach

An algorithm is presented for the automated generation of assembly features over the decomposition surface.

Findings

A skeleton‐based point location method is proposed and its results are discussed with respect to placements achieved on a grid.

Research limitations/implications

The algorithm describes the placement of features on the planar decomposition surface. Future work will allow its generalization to a 3D surface.

Practical implications

A series of tests made with various parts is described, and an application of this algorithm is presented in a layered manufacturing process.

Originality/value

This paper describes an original algorithm for point location of assembly features which makes it straightforward to reassemble a decomposed part such as in layered manufacturing.
Rapid freeze prototyping technique in bio‐plotters for tissue scaffold fabrication
Authors: Bang Pham Cong , Fai Leong Kah , Chiun Lim Tze , Sin Chian Kerm
Published: August 2008

Purpose

The purpose of this paper is to develop a new bio‐plotter using a rapid freeze prototyping (RFP) technique and to investigate its potential applications in fabricating tissue scaffolds.

Design/methodology/approach

The development of cryogenic bio‐plotters including design steps of hardware as well as software is addressed. Effects of structural parameters and process parameters on the properties of tissue scaffolds are demonstrated through simulation and experimental results.

Findings

The paper finds that the RFP method is suitable to fabricate macro‐ and micro‐porous scaffolds, especially for temperature‐sensitive polymers. In addition, through simulation and experiment results, it also shows that macro‐ and micro‐porous properties could be manipulated by structural parameters and process parameters, respectively.

Research limitations/implications

This paper shows that the chamber temperature is an important process parameter that can provide the means to control the micro‐porous structure of the scaffold. However, if the temperature is set too high, the fiber is frozen so rapidly that it cannot be fused with other fibers of the previous layer. On the other hand, if the temperature is too low, the fiber is not solidified fast enough. So, the chamber temperature, together with extruding pressure and nozzle velocity, must be optimized, which will be further investigated in future work.

Originality/value

The RFP technique is successfully proposed to construct 3D tissue scaffolds. In addition, a new cryogenic bio‐plotter is designed and developed, in which general algorithms of rapid prototyping method are presented and implemented, facilitating the fabrication of tissue scaffolds with various cross‐hatching patterns in a RFP process.
Understanding consumer's attitude towards retail store in stockout situations
Authors: Rani Leela , Velayudhan Sanal Kumar
Published: August 2008

Purpose –This study aims to examine empirically how consumers' attitude towards retail stores gets affected by situational, consumer, store and product characteristic variables when they face out‐of‐stock situations.Design/methodology/approach– Survey method for data collection was used. Data were collected from a sample of 1,207 retail customers in India's unorganized retail sector across five product categories in Varanasi, India.Findings– Results showed that six of the independent variables considered, namely, shopping attitude of respondent, store loyalty (SL), perceived store prices, store distance, shopping frequency, and brand loyalty (in order of importance of impact) significantly influenced consumers' attitude towards retail store in out‐of‐stock.Research limitations/implications– Data were collected only for five product categories and for unorganized retail setting because of which results and findings are not generalizeable to beyond these boundaries.Practical implications– Implications of this for retailers and future research are discussed.Originality/value– Since attitudes towards retail outlets are very important in determining future SL and subsequent profitability, understanding of consumer store attitudes in negative events like stockout is importantly for retailers. The paper provides crucial insights to retailers by identifying independent variables that must be considered while designing their operations.
Strategic marketing in Chinese manufacturing companies
Authors: Huan Guo , Brooksbank Roger , Taylor David , Babbis Patrycia
Published: August 2008

Purpose

This article aims to examine the extent to which Western World “textbook” strategic marketing is being practised within Chinese manufacturing companies as well as its contribution to competitive success.

Design/methodology/approach

Data were collected by means of a web‐based survey. A total of 89 usable questionnaires were received from Chinese manufacturing firms employing at least 50 people. Data analysis was conducted using SPSS.

Findings

The results confirm that, on the whole, the basic strategic marketing practices which are typically advocated in the mainstream Western academic and prescriptive literature are being widely practised within Chinese manufacturing companies. The results also show the higher performing firms are clearly differentiated from their lower performing counterparts by doing more and better marketing.

Research limitations/implications

Because of the relatively low response rate, one limitation is the extent to which the sample is representative of the population under scrutiny. Also, in spite of the questionnaire being back translated, some misunderstanding of the questions cannot be ruled out. Originality/value – The paper confirms that Western strategic marketing practices are clearly associated with the higher performing Chinese manufacturing companies.
A model for customer‐focused objective‐based performance evaluation of logistics service providers
Authors: Chen Chee‐Cheng
Published: August 2008

Purpose

This paper aims to propose a customer‐oriented, objective‐based model for evaluating the performance of logistics service providers (LSPs).

Design/methodology/approach

The study develops an appropriate customer‐oriented, objective‐based measurement model for LSPs on conceptual grounds. The paper illustrates the application in the form of a case study of a Taiwanese electronics manufacturer.

Findings

Satisfactory results are obtained in demonstrating the application of the model. Compared with the previous model used by the case company, the new model produced sensitive, accurate, and effective manufacturing performance rating results for different achievement levels.

Practical implications

The proposed LSP performance‐rating model can be applied by a variety of manufacturers to assess all kinds of LSPs in various industries. The proposed model can assist manufacturers in selecting the best LSP and integrating LSP capabilities to develop an appropriate quality‐and‐profit improvement program using customer‐specific requirements.

Originality/value

This paper proposes an original model to solve the problem of multiple measurements in assessing an LSP, taking into account the total cost of logistics (including net price, delivery, quality, service, and so on).
Evaluating the logistics performance of intermodal transportation in Thailand
Authors: Kunadhamraks Pichet , Hanaoka Shinya
Published: August 2008

Purpose

The purpose of this paper is to evaluate the logistics performance of intermodal freight transportation, a reasonably innovative methodology, to Thailand.

Design/methodology/approach

Fuzzy set techniques are applied to assess the meaning of logistics performance within the decision process of freight operators. The fuzzy‐analytical hierarchy process is applied to identify the relative significance among the attributes in the hierarchy framework levels. Consequently, the fuzzy‐multi‐criteria analysis is used to assess decision makers' perception of the logistics performance via proper assignment of numerical scores. The subjective judgments for hierarchical attributes are transformed into fuzzy degrees of score.

Findings

Results show a summary of performance indices for different levels in the hierarchy framework. The results demonstrate that the lack of coordination among modes limit the attractiveness of intermodal system. In addition, the methodology is proposed to examine changing variables regarding modal shift and challenge the truck dominance in Thailand.

Research limitations/implications

The proposed framework is only a starting point for integrating the views of logistics operators in the analytical processes. This study did not include several external social costs such as accidents, congestion, and environmental costs.

Practical implications

The methodology provides an approach lead to the index values for assessment and comparative analysis. The strengths and limitations of each alternative were benchmarked relative to a set of hierarchical attributes. Sensitivity analyses of significant variables are performed to examine the impact on changed costs and services levels. The model can entail use of corresponding parameters to improve a logistics system.

Originality/value

The performance measurement is formulated from the modal choice perspective with a human decision problem. The use of logistics performance base indicators has been linked to the intermodal transport system. This study extends the newly developed methodological framework to evaluate the logistics performance of intermodal transportation.
Evaluating petroleum supply chain performance
Authors: Varma Siddharth , Wadhwa Subhash , Deshmukh S.G.
Published: August 2008

Purpose

Performance evaluation in supply chain management (SCM) is not a straightforward task. This becomes even more complicated while evaluating a process industry supply chain because of its inherently different characteristics. The purpose of this paper is to suggest a method to evaluate the performance of one such process supply chain, namely the petroleum industry supply chain.

Design/methodology/approach

The paper uses a combination of analytical hierarchy process (AHP) and balanced scorecard (BSC) for evaluating performance of the petroleum supply chain. The choice of factors determining supply chain performance under the four perspectives of BSC has been validated using opinion from subject matter experts (SMEs). In order to determine relative importance of criteria opinion of SMEs has been collected in the form of pairwise comparisons. Using these comparisons, the AHP technique has been applied to determine the relative weights of various perspectives as well as the factors under each perspective.

Findings

The importance of four perspectives with respect to petroleum supply chain performance in descending order of importance comes out as: customer, financial, internal business process, innovation and learning. Within these perspectives, the following factors seem to be most important respectively: purity of product, market share, steady supply of raw material and use of information technology.

Practical implications

Most research work has focused on discrete part manufacturing supply chains. Process industry supply chains deserve a different treatment due to their inherently different characteristics. The methodology suggested in this paper tries to include these characteristics and can help in comparing performance of supply chains of different petroleum companies.

Originality/value

The value of this paper lies in the unique approach towards determining the performance of process industry supply chains. By using BSC, non‐financial factors have also been taken into account. Opinion of SMEs has been quantified using the AHP technique thus converting qualitative data to quantitative data.
Creation and verification of dynamic compact thermal model of a BGA package
Authors: Mohammadi F. , Marami M.
Published: August 2008

Purpose

The purpose of this paper is to develop a dynamic compact thermal model (DCTM) of electronic packages. This model is a necessary tool for rapid thermal analysis of the systems which we exposed to boundary condition variation and/or power switching mode such as mobile systems and battery powered systems.

Design/methodology/approach

The methodology of compact model generation used was based on generating the transient dynamic detailed finite element thermal model of a package, designing a resistor/capacitor network topology representative of the dynamic detailed model, calculating the resistors'/capacitors' value by optimization method and validation efforts. The method is demonstrated for a ball grid array (BGA) package, a commonly used modern electronic package.

Findings

Based on the obtained results, it can be concluded that the dynamic thermal behavior of a BGA package can be accurately described by a generated dynamic compact model in terms of predicted junction temperature response and heat flux of the desired locations of the package.

Originality/value

This model is capable of calculating the temperatures and heat fluxes at desired locations which can help the designer to perform the thermal analysis much faster and easier with the required accuracy.
Wire bonding of low‐kdevices
Authors: Zhong Z.W.
Published: August 2008

Purpose

The purpose of this paper is to review recent advances in wire bonding of low‐kdevices.

Design/methodology/approach

Dozens of journal and conference articles published in 2005‐2008 are reviewed.

Findings

The paper finds that many articles have discussed and analysed problems/challenges such as bond pad metal peeling/lift, non‐sticking on pad, decreased bonding strength and lower wire‐bond assembly yield. The paper discusses the articles' solutions to the problems and recent findings/developments in wire bonding of low‐kdevices.

Research limitations/implications

Because of the page limitation, only brief discussions are given in this paper. Further reading is needed for more details.

Originality/value

The paper attempts to provide an introduction to recent developments and the trends in wire bonding of low‐kdevices. With the references provided, readers may explore more deeply by reading the original articles.
A voltage reference circuit for current source of RFIC blocks
Authors: Marzuki A. , Sauli Zaliman , Yeon Ali
Published: August 2008

Purpose

The purpose of this paper is to design a voltage reference circuit for current source of radio frequency integrated circuit blocks. The voltage reference circuit is called voltage for current source (VCS).

Design/methodology/approach

The circuit concept is discussed. A voltage‐controlled oscillator (VCO) and buffer circuit together with VCS circuit are built to prove the concept. Though the VCS circuit employs no array of diode like standard bandgap circuit, it still employs the concept of proportional to absolute temperature (PTAT) and a complement to absolute temperature (CTAT) elements. The integrated VCO, together with VCO core and VCO buffer circuits, are designed for W‐CDMA application particularly for the demodulator section. All circuits are built in fT=45 GHz SiGe BiCMOS process.

Findings

At 760 MHz the power consumption for core circuit is 0.6 and 3.3 mA for VCO buffer amplifier. The fabricated VCO circuit together with VCO buffer was tested and measured with VCO output of −6 dBm at 760 MHz with variation of 0.1 dBm across −40°C to 85°C.

Originality/value

A voltage reference circuit which is derived from PTAT and CTAT current generators is presented. The circuit is capable of providing a constant current across absolute temperature or a current PTAT.
Photoconductive cells from screen‐printed and sintered cadmium sulfoselenide
Authors: Franc Jiří , Nešpůrek Stanislav
Published: August 2008

Purpose

Screen‐printing is an appropriate technique for the manufacture of large‐area position‐sensitive detectors. The purpose of this paper is to present simple methods of paste preparation and appropriate processing of thick films.

Design/methodology/approach

Active layers of photoconductive cells based on doped CdS0.32Se0.68 were prepared by screen‐printing and sintering at 530°C. A sulfide‐selenide mixture or a mixed crystal material and propylene glycol (PG) was deposited as a paste. PG served as the temporary paste binder. Cadmium chloride was used as a fluxing agent and a donor source. Copper(II) chloride was used as an acceptor source. The effect of the paste composition and sintering time on the resistance and slope of the resistance vs illumination dependence of cells was investigated. These parameters were checked again after eight years of cell storage.

Findings

The cell properties are considerably influenced by the time periods between printing, drying, and sintering. Addition of 2.3 mg Cu2 + and 17 mg Cl− per 1 g of mixed crystal CdS0.32Se0.68 enables the preparation of photoconductive cells with the slope higher than 1.2 and a very good long‐term stability of cell parameters.

Research limitations/implications

The effect of the cell parameters' dependence on the paste, age and the time between printing and sintering rendered it impossible to make a more detailed examination after eight‐year storage of samples.

Originality/value

The paper is of value in showing that in the prepared cells exhibit high slopes of resistance‐illumination dependence. The high slope enables detection of laser pulses using only simple filtration of ambient illumination. The changes in photoconductive cell properties after eight‐year storage are presented.
Defined contribution pensions: dealing with the reluctant investor
Authors: Byrne Alistair , Harrison Debbie , Blake David
Published: August 2008

Purpose

The purpose of this paper is to provide an overview of key issues in the governance of defined contribution pension schemes, with a focus on investment matters, and to recommend best practices.

Design/methodology/approach

The paper draws on the results of an online survey of the opinions of pensions professionals and on interviews with pensions professionals.

Findings

The paper finds that many employers and pension scheme trustees are reluctant to take an active role in pension scheme design and to provide support and guidance to members for fear of legal liability. Scope exists for regulators and legislators to create “safe harbour” provisions that will encourage employers and trustees to become more active in supporting members.

Practical implications

The paper makes a number of suggestions for best practice in the design and governance of defined contribution pension schemes, for example, in terms of the fund choice that should be offered.

Originality/value

The paper provides the first comprehensive review of investment issues for UK defined contribution pension plans.
A review of the risks, costs and benefits of defined contribution and defined benefit pension schemes
Authors: Watson Robert
Published: August 2008

Purpose

The purpose of this paper is to evaluate the relative risks and benefits associated with defined contribution (DC) and defined benefit (DB) pension schemes. New regulatory and governance requirements and demographic changes have all significantly raised the costs and reduced the expected benefits to employers of operating DB schemes. In response, many employers have either closed down their DB schemes, closed the scheme to new members and/or to capped any further accruing of benefits for existing members. This decline in DB schemes and their replacement by less generous DC schemes, has been overwhelmingly seen by employees, the general public and Government as an unwelcome development that shifts significant pension risks from the employer onto the employee.

Design/methodology/approach

The paper evaluates claims that DB schemes are less risky than DC schemes and, whether their passing ought to be such a cause of concern.

Findings

The paper finds that DC schemes are not inherently riskier than DB schemes. Indeed, it is argued that the low operational, governance and regulatory costs and flexibility of DC schemes provide employers and employees with the most cost‐effective means of saving for a pension. In contrast, despite the appearance that the employer rather than the employee is the primary risk bearer in respect of DB schemes, it is shown that this is largely a fallacy. Such an arrangement merely substitutes an employer's covenant for some portion of an independent (of the employer) investment portfolio. This reliance upon an employer's promises to continue to support and fund the pension scheme imposes a raft of additional firm‐specific (i.e. non‐diversifiable) risks and regulatory and governance costs upon the members of both DB and DC schemes.

Originality/value

The paper provides a topical and useful review of the risks, costs and benefits of DC and DB pension schemes in the UK.
The 2001‐2005 price convergence in the A‐ and H‐shares of Chinese state‐owned enterprises
Authors: Birtch Thomas A. , McGuinness Paul B.
Published: August 2008

Purpose

The purpose of this paper is to examine the population of Chinese state‐owned enterprises (SOEs) listing A‐ (Chinese Mainland) and H‐ (Hong Kong) shares with a view to explaining differential pricing across the two stock types.

Design/methodology/approach

Despite the fact that both A‐ and H‐shares carry ostensibly the same shareholder benefits, when issued by a given SOE, major pricing differences are apparent. The behaviour of such prices for 20 quarters spanning January 2001 to December 2005 was examined. During this period, a marked contraction in the mean A‐ to H‐price relative occurred, whereby A‐prices generally softened and H‐prices soared.

Findings

It was noted that that the principal factors relevant to the contraction in the A‐ to H‐share price relative relate to two issues: first, an enveloping risk premium centring on state‐share disposal fears, and second, the firming of expectations surrounding the likely deployment of a qualified domestic institutional investor (QDII) scheme.

Research limitations/implications

Modelling of changing expectations, especially in relation to uncertain policy deployment, is an invidious task. Measurement of such expectations is obviously strewn with difficulties.

Originality/value

As pertinent factors largely hinge on the deliberations of the PRC state, the analysis herein provides useful input into how policy can either wittingly or unwittingly shape general share price movements. Such insights are especially important given the evolving nature of the Chinese economy.