bluuebunny/crossref_metadata_2025 huggingface dataset:
Engineering an image‐browsing environment: re‐purposing existing denotative descriptors
Authors: Yoon JungWon , O'Connor Brian
Published: September 2010

Purpose

The paper provides a theory base for deriving connotative descriptors for photographs from existing denotative descriptors, and then demonstrates a model for enhancing browsing within image collections by providing a tool for carving up the searching space.

Design/methodology/approach

The paper conceptually explores the nature of iconic messages contained in an image by adopting semiotics as a theoretical tool. A problem of image retrieval is identified as loss of connotative messages during the image representation process. The paper proposes an image‐retrieval model utilizing an association thesaurus that facilitates the assignment of connotative index terms by making use of denotative index terms of an image. A series of experiments are performed for evaluating the effectiveness of the proposed model.

Findings

Experimental results demonstrate that the association thesaurus improves image‐retrieval effectiveness by increasing the recall of connotatively related image documents as well as the recall of browsing sets.

Practical implications

Applying connotative index terms to an image would be time consuming. Deriving connotative terms from denotative terms and then using them to enrich the browsing environment suggest a method of increasing retrieval effectiveness while reducing the resources required for representation.

Originality/value

Since images are often used to illustrate concepts that are not immediately evident from just the objects in front of the lens, connotative descriptions are particularly valuable. Since human perception of images is, in a sense, hard wired into our brains, browsing is a frequent and reasonable search method in image collections. Using connotative descriptors to point the way to clusters of images with a higher probability of relevance changes thelocusof control over representation establishes an environment for dynamic representation, and gives credibility to browsing as a significant search method.
The determinants of overeducation: different measures, different outcomes?
Authors: Verhaest Dieter , Omey Eddy
Published: September 2010

Purpose

The purpose of this paper is to assess the measurement sensitivity of the estimated determinants of overeducation.

Design/methodology/approach

The paper analyses the determinants of overeducation among Flemish school leavers in their first job by means of probit regression analysis. Overeducation is measured on the basis of job analysis (JA), self‐assessments and realised matches.

Findings

The results demonstrate that the application of different overeducation measures sometimes leads to different outcomes. Only a few variables – for instance the student's academic grade in the final year – are consistently found to be important for the explanation of overeducation. Some outcomes are consistent with the supposition that several indicators actually measure other concepts.

Research limitations/implications

Further research using JA measures that are based on alternative and more recent occupational classifications would be useful.

Originality/value

The application of different measures provides further insight into the overeducation measurement problem.
Fringe benefits and job satisfaction
Authors: Artz Benjamin
Published: September 2010

Purpose

The paper seeks to empirically identify the theoretically ambiguous relationship between employer fringe benefit provision and worker job satisfaction.

Design/methodology/approach

Using the five most recent waves of the National Longitudinal Survey of Youth, both pooled cross‐section and fixed effects estimates explain the relationship between fringe benefits and job satisfaction. The potential endogenous relationship is also tested using a recursive bivariate probit procedure.

Findings

Fringe benefits are significant and positive determinants of job satisfaction. The potential endogeneity between fringe benefits and job satisfaction is not shown in this dataset while controlling for fixed effects does not remove the significant impact of fringe benefits.

Research limitations/implications

A limitation is the inability to control for total compensation within the estimations and control for wage changes as a result of fringe benefit provision.

Practical implications

Higher levels of worker job satisfaction, potentially resulting from fringe benefit provisions, have been linked to important productivity measures such as lower quit rates and absenteeism.

Originality/value

The paper is the first to study the relationship between fringe benefits and job satisfaction in detail while additionally testing for the endogeneity of the relationship and controlling for fixed effects.
From guests to hosts: immigrant‐native wage differentials in Spain
Authors: Antón José‐Ignacio , Muñoz de Bustillo Rafael , Carrera Miguel
Published: September 2010

Purpose

The purpose of this paper is to analyse immigrant‐native wage differentials in Spain.

Design/methodology/approach

The paper exploits the Earnings Structure Survey 2006, which is the first nationally representative sample of both foreign and Spanish employees. Using the Machado‐Mata econometric procedure, wage differentials between locals and foreigners are decomposed into the gap related to characteristics and the one due to different returns on endowments (i.e. discrimination).

Findings

The paper finds that, in absolute terms, the latter component grows across the wage distribution, reflecting the existence of a kind of glass ceiling, consistent with the evidence of over‐education found in previous research.

Originality/value

The paper for the first time explores earnings differentials between immigrant and Spanish workers using a nationally representative database. In addition, standard errors are computed in order to determine if the gaps are statistically significant, a task not addressed by previous works. Finally, the work is relevant as Spain has become a host country only a few years ago.
The impact of organizational justice on work performance
Authors: Wang Xinyan , Liao Jianqiao , Xia Degen , Chang Tao
Published: September 2010

Purpose

The purpose of this paper is to develop and test a model that identifies the impact of organizational justice on work performance. The model examined the mediating role played by organizational commitment and leader‐member exchange (LMX) in linking organizational justice and work performance.

Design/methodology/approach

The data were collected from 793 completed questionnaires sampling employees from industries across the People's Republic of China. The questionnaire included scales to measure organizational justice, organizational commitment, LMX, and work performance. The measurement of constructs and the hypothesized relationships among variables were assessed by the use of structural equation modeling. The Baron and Kenny approach was used to test the mediating effects.

Findings

First, the relationship of organizational justice to work performance was mostly indirect, mediated by organizational commitment and LMX. Second, among the three kinds of organizational justice, interactional justice was the best predictor of performance. Lastly, organizational commitment accounted for more of the variance than LMX did in the mediating mechanism.

Research limitations/implications

The model developed in this article provides important insights in the study of the relationship between organizational justice and work performance. Future research needs to examine the model using a cross‐national sample.

Originality/value

The link between organizational justice and work performance was mostly mediated by organizational commitment and LMX.
Strategic consensus, top management teams, and innovation performance
Authors: Camelo Carmen , Fernández‐Alles Mariluz , Hernández Ana B.
Published: September 2010

Purpose

The purpose of this paper is to analyze how the educational level and diversity of a firm's top management team (TMT), moderated by strategic consensus, influence its innovation performance.

Design/methodology/approach

Using Poisson regression analysis, the proposed models were tested on 97 innovative Spanish firms selected from the Dun and Bradstreet database of 2000.

Findings

Results show that a higher educational level in the TMT has a positive and direct effect on innovation performance, while functional diversity and diversity in TMT tenure have a direct and negative effect. However, in a situation of strategic consensus in the TMT, the relationship between functional diversity and innovation is positive.

Originality/value

The paper makes several contributions to previous research. First, few studies have considered the influence of the characteristics and composition of the TMT on the organization's innovation performance. Second, this paper responds to the calls of researchers to enrich the upper echelon theory by considering strategic consensus as a process of interaction between the members of the TMT that modifies the relationship between TMT diversity and the firm's innovation performance.
Turnaround in the bandits of Bravo Company
Authors: Edwards Dominick , Self Dennis R. , Schraeder Mike
Published: September 2010

Purpose

The purpose of this paper is to retroactively study a positive organizational change by showing how the elements of readiness creation and the change strategies in a widely accepted change model applied to a 20‐month change in one US Army company.

Design/methodology/approach

The commander was not familiar with many of the contemporary change management models. Retrospective analysis of the change strategies reveals congruence with components of a widely accepted change model. The commander's actions, matched with the model's components, highlighting the model's potential value in the military.

Findings

The most significant finding is that a military commander with limited theoretical experience in organizational change successfully turned around a military unit while unconsciously paralleling an existing change model, suggesting that the military should study the model further.

Research limitations/implications

The paper is limited by the number of organizations studied.

Practical implications

One implication is that military leaders and other professionals can benefit by looking outside traditional sources for tools and inspiration to solve challenging problems in their unique environments.

Originality/value

This application of the organizational change model outside a business setting suggests that the model may have greater utility than previously thought. Additionally, the application of business change management strategy in a military organization impacts on military professionals who are seeking new ways of conducting operations. Finally, the paper is original because of the retroactive change model application, suggesting the model is grounded in leadership and organizational development theory and practice.
My boss' group is my group: experimental evidence for the leader‐follower identity transfer
Authors: van Dick Rolf , Schuh Sebastian C.
Published: September 2010

Purpose

The purpose of this paper is to extend work on the leader‐follower identity transfer by providing the first empirical evidence for the causal relationship between leader and follower organizational identification.

Design/methodology/approach

The proposed causal relationship between leader and follower organizational identification (OI) was tested in a scenario study and in a laboratory experiment. Additionally, in the laboratory experiment the impact of leader OI on follower performance was examined.

Findings

The results suggest that highly identified leaders positively influence their followers' attitudes and performance by affecting their self‐concept, i.e. increasing their OI.

Practical implications

Improving leader OI provides a promising way for organizations to increase their employees' OI and performance.

Originality/value

The paper provides the first empirical evidence for the proposed causal relationship between leader and follower OI, with implications for individual and organizational effectiveness.
Gender differences in leadership – believing is seeing: implications for managing diversity
Authors: Jonsen Karsten , Maznevski Martha L. , Schneider Susan C.
Published: September 2010

Purpose

Are there “really” gender differences in leadership? Do beliefs regarding gender differences in leadership differ across cultures? And how do these beliefs influence diversity management? This article aims to demonstrate how different beliefs regarding gender differences and leadership can influence company diversity policies and initiatives.

Design/methodology/approach

First, the authors review the research evidence on the relationship between gender and leadership. Then they explore the effects of gender stereotyping. Furthermore, they consider the role of culture on these beliefs. This review serves as the foundation for the discussion of three different perspectives regarding gender and leadership: gender‐blind; gender‐conscious; and perception‐creates‐reality (or believing is seeing).

Findings

Adhering to these different paradigms can influence actions taken to managing diversity and human resource policies. Revealing these different paradigms can help companies and managers reassess their diversity practices.

Originality/value

The paper discusses issues that are of interest to all levels of managers.
Part‐time work and the career and life choices of the men from the work‐sharing couples study
Authors: Bjørnholt Margunn
Published: September 2010

Purpose

This article outlines the longitudinal consequences for men who participated in the work‐sharing couples study which was a Norwegian, experimental research project in the early 1970s. The aim of the original project was to promote gender equality and a better work/life balance in families; the design involved both spouses working part‐time and sharing childcare and housework. This paper aims to present the results of a longitudinal follow‐up study of the participants in the work‐sharing couples study. In this paper the work‐sharing men's part‐time adaptations and the impact of the work‐sharing arrangement on their careers is the main focus.

Design/methodology/approach

The original project had a small scale, interventionist design based on couples working part‐time and sharing childcare and housework; effects were documented by questionnaires and time diaries. In the follow‐up study 30 years later, retrospective life‐course couple interviews with the original participants were used. The current paper is based on an analysis of the couple interviews with a particular focus on the men's careers.

Findings

Obtaining part‐time work was not difficult, and working part‐time was mostly uncomplicated for the men. Neither did their working part time for a substantial amount of time have negative career effects, and they were rather successful professionally. Their experiences as work sharers were mainly positively valued at their workplaces as adding to managerial skills. For those who did not have a managerial career, this was due to personal choice rather than any negative effect of working part‐time.

Practical implications

Changing men's adaptations to work and care is high on the agenda in family research as well as in policy making and the findings from this study contributes to new knowledge which is of interest in research as well as policy making.

Originality/value

The original project was unique internationally, and so is the longitudinal follow‐up of this experiment. The work‐sharing men's part‐time adaptations and the longitudinal impact on their careers provide new and contra‐intuitive insights into the question of men, work and family.
Profit‐making vs human value: philosophy's contribution
Authors: Neesham Cristina , Härtel Charmine E.J. , Coghill Ken , Sarros James
Published: September 2010

Purpose

This paper responds to the increasing concern among both the public and the academic community regarding the negative effects of for‐profit activities of organisations on society, in particular on human development and well‐being. It does so by aiming to examine the main theories regarding the possibility of positive and/or negative relationships between the management of for‐profit activity and human value. It aims to identify guiding principles to assist organisations in meeting the business imperative of respecting and considering their effects on human rights wherever they operate.

Design/methodology/approach

This paper takes a conceptual approach drawing from economic, social and political philosophy literature to investigate four perspectives on the relationship between the management of for‐profit activity and human value.

Findings

The need for management theory to develop a typology of factors determining positive, negative or mixed effects of for‐profit activity on human value is identified. The study identifies recommendations for management theory and practice regarding the scope and limits of action that could be taken by business organisations to improve human value.

Research limitations/implications

Research questions relevant to three key areas of management (people management, operational management and strategic management) are suggested.

Practical implications

The paper concludes that there is a need to understand why there are negative relationships between profit making and human value, and how to identify the means of minimising this relationship in a human value oriented organisation.

Social implications

The paper responds to the increasing concern among both the public and the academic community regarding the negative effects of for‐profit activities of organisations on society, in particular on human development and well‐being. It does so by proposing the guiding philosophical principles that should inform organisations in meeting the business imperative of respecting and considering their effects on human rights wherever they operate.

Originality/value

The paper is unique in proposing the guiding philosophical principles that should inform a human value oriented workplace culture and can be applied in various management sub‐disciplines. It also makes an original attempt to understand the gap between conflictualist and compatibilist paradigms and how this can inform management theory.
Creating a vision boosts the impact of top management support on the employment of managers with disabilities
Authors: Moore Mark E. , Konrad Alison M. , Hunt Judith
Published: September 2010

Purpose

This study aims to examine the effect of top management vision on top management support, practice, and the employment of managers with disabilities within the sport industry.

Design/methodology/approach

A questionnaire was developed to collect data on perception of top management vision, top management support, supportive practices, and representation of managers with disabilities in sport organizations and sent to 500 collegiate and professional sport organizations in the USA. In total, 196 respondents (39 percent) returned their completed survey forms, of which 190 forms were useable. Data were analyzed using path analysis.

Findings

The results indicated a significant path between supportive practices and the representation of managers with disabilities (β = 0.15, p < 0.05). Top management vision was also shown as a significant positive moderator of the relationship between top management support and supportive practices.

Practical implications

Results suggest that top management vision is an important addition to top management support for facilitating the implementation of supportive practices, which, in turn, increase the representation of persons with disabilities in managerial positions.

Originality/value

This is the first known empirical investigation examining the role of top management vision and top management support in creating managerial opportunities for persons with disabilities.
Mediating equality at work through civil society organisations
Authors: Williams Steve , Heery Edmund , Abbott Brian
Published: September 2010

Purpose

Studies of workplace equality have often questioned the effectiveness of employers' efforts to tackle employment disadvantage. This article is concerned with the role that civil society organisations (CSOs) play in promoting equality at work. The main aims of this article are to: examine the role played by CSOs in promoting equality and challenging disadvantage at work through engaging with employers; characterise the ways in which they operate as mediating agents; and to reflect on the implications of CSO interventions for understanding how the process of mediating workplace equality operates.

Design/methodology/approach

The paper uses interview data from a study of the work and employment‐related activities of CSOs operating in the UK, and was undertaken during 2007 and 2008. In‐depth interviews were conducted with key respondents from a carefully selected sample of CSOs.

Findings

It is found that there is a marked emphasis that many CSOs place on tackling equality issues by engaging positively with employers.

Originality/value

The paper examines the role played by CSOs in tackling inequality and disadvantage in work and employment by engaging with employers, characterising how they operate as mediating agents.
An appraisal of the level of application of life cycle costing within the construction industry in the UK
Authors: Olubodun Femi , Kangwa Joseph , Oladapo Adebayo , Thompson Judith
Published: September 2010

Purpose

Life cycle costing (LCC) is a means of comparing design options on the basis of their whole life cost with the objective of providing value for money for the life of the asset. The process involves estimating all the cost elements of the particular subject and translating them into a cost at a particular point in time, the present, enabling comparison. Despite being in theory, a useful tool LCC appears to experience varied levels of usage. Varied opinions have been expressed about the level to which LCC is used but there is no doubt that private finance initiatives and public‐private partnerships procurement routes have seen an increase in the use of the technique. The paper aims to appraise levels of application within the construction industry, in particular the paper will evaluate the existence of motivators and barriers which affect the decision to undertake LCC analysis in order to identify what actions can be taken to increase usage levels.

Design/methodology/approach

Following a literature review, empirical research was undertaken to collect data from construction professionals regarding their views, opinions and experiences of LCC. In total, 100 questionnaires were sent to construction and professionals in the North West of England.

Findings

The paper suggests that whilst just over 50 per cent of the sample implemented LCC the data also identified the lack of understanding of the technique and the absence of a standardised methodology as key limiting factors to wider implementation.

Research limitations/implications

Limitations in both the data collection strategy and sample size raise the issue that the results obtained cannot necessarily be deemed to be representative of the construction industry as a whole but merely of the sample and further research is recommended.

Originality/value

The paper concludes that continued professional development for construction professionals and clients alike together with the development of standardised procedures may enhance usage levels.
Developing a model promoting sustainability literacy through construction curriculum design
Authors: Cotgrave Alison J. , Kokkarinen Noora
Published: September 2010

Purpose

The aim of this paper is to describe the research and process used to develop a curriculum design guidance model that can be used to develop a sustainability literate construction curriculum in higher education.

Design/methodology/approach

A comparative study between the UK and Australia was undertaken. Qualitative and quantitative data were collected in both countries and then analysed to determine what was needed to develop an appropriate model for curriculum design within construction education. Various areas regarding curriculum assessment were considered in order to provide an insightful and comprehensive model for curriculum design.

Findings

The results indicated that the UK and Australia do not differ significantly with regards to best practice in curriculum design.

Research limitations/implications

The subsequent model can be used by academics to integrate more opportunities for sustainable literacy into construction courses. The proposed model has the potential to be used interchangeably within both countries and possibly beyond.

Originality/value

The paper addresses the need for academia to assess the level of environmental knowledge that they disseminate to students as an integrated part of their overall degree rather than at a modular level.
Air Gap Method: drying of a concrete slab on ground construction
Authors: af Klintberg Tord , Björk Folke
Published: September 2010

Purpose

The purpose of this paper is to report on a study which has been carried out on a timber floor construction above a ground‐supported concrete slab, which was used in small detached houses built in Sweden during the period 1960‐1990. This method of building has turned out to be a risky construction nowadays, but there are 800,000 houses built this way in Sweden.

Design/methodology/approach

By using the patented Air Gap Method inside building constructions, harmful water can be dried out. The method ventilates air gaps inside walls and floors with an air flow driven by thermal buoyancy caused by a heating cable in the vertical air gaps. The drying out process has been studied both by measuring the moisture level in the slab and also by measuring the humidity transport and comparing this with air flow measurements.

Findings

The paper shows that the Air Gap Method manages to dry out water from both the slab and the overlaying wooden construction. The study shows also that the relative humidity (RH) levels in the air space below the floor are reduced in a significant way, thus minimizing mould growth. It is also shown that a thin layer of concrete upon floor beams prevents mould to grow even in a humid situation.

Research limitations/implications

The research reported in this paper is only concerned with timber‐framed small detached houses. Similar studies of apartment buildings are ongoing.

Practical implications

The Air Gap Method can thus be useful in the context of renovating a water damaged house of this type built during this 30‐year period. The method provides a possibility of drying out such damage without a separate drying period. The inhabitants could therefore be able to use a renovated water‐damaged kitchen six/eight weeks earlier compared to ordinary building methods.

Originality/value

The paper is useful because it provides better understanding of the mechanism of RH inside a building construction and how this parameter could be lowered. The paper is also useful in the context of renovating water‐damaged small detached houses built by the risky method of construction used in the last decades of the twentieth century.
The researcher's perspective on procuring public works projects
Authors: Cheung Esther , Chan Albert P.C. , Kajewski Stephen
Published: September 2010

Purpose

As part of a comprehensive research study looking at implementing public private partnerships (PPPs), interviews with experienced researchers were conducted with the aim of realizing their views on private sector involvement in public works projects.

Design/methodology/approach

Amongst these interviews, five were launched with academics from Hong Kong and Australia, and two were conducted with legislative councillors of the Hong Kong Special Administration Region Government.

Findings

Findings show that Hong Kong and Australian interviewees had previously conducted some kind of research in the field of PPP. “Different risk profiles” and “private sector more innovative/efficient” were highlighted as the main differences between projects that were procured by PPP and traditionally. Other differences include risk transfer. In a PPP arrangement the public sector passes on a substantial amount of the project risks to the private sector, whereas in a traditional case the public sector would take the largest responsibility in bearing these risks. Another common feature of the private sector is that it tends to be more efficient and innovative when compared to the public sector; hence its expertise is often reflected in PPP projects. It was agreed that the key performance indicators for PPP projects were unique to individual projects. The critical success factors mentioned by both groups included “transparent process”, “project dependent” and “market need”. Because PPP projects tend to be large‐scaled costly projects, adequate transparency in the process is necessary in order to demonstrate that a fair selection and tendering process is conducted. A market need for the project is also important to ensure that the project will be financially secure and that the private sector can make a reasonable profit to cover their project expenditure.

Originality/value

The findings from this paper have enabled a comparative analysis between the views of researchers in two completely different jurisdictions. With the growing popularity to implement PPP projects, it is believed that the results presented in this paper would be of interest to the industry at large.
Maintainability of reinforced concrete flat roofs in Sri Lanka
Authors: De Silva Nayanthara , Ranasinghe Malik
Published: September 2010

Purpose

The research into the issue of maintainability of multi‐storey buildings in Sri Lanka is still in its adolescent stage. One of the critical building elements that requires immediate attention for maintainability is reinforced concrete flat roofs. They are often subjected to alternate drying and wetting cycles under tropical conditions, causing many defects and subsequent deterioration when proper detailing related to design, construction and maintenance actions are lacking. Therefore, the aim of this paper is focused on identifying problems and risks and proposing a model to enhance the maintainability of flat roofs.

Design/methodology/approach

The existing maintainability problems were collected from 50 multi‐storey buildings. The inherent risks of flat roofs' maintainability were identified and analyzed through their problem‐causing factors. A scoring system using artificial neural networks is developed to forecast the level of maintainability.

Findings

The paper found 721 maintainability problems of flat roofs and a further 12 maintainability risk conditions related to the flat roofs were elicited. The model showed the level of maintainability of a typical flat roof shown is only 51 percent. The risk factors are also prioritized to give guidance.

Originality/value

The paper provides useful information to the designers and users on maintainability problems related to flat roofs. Also it highlights important risk conditions in order to minimize these problems.
Service personal values and customer loyalty
Authors: Ngoc Thuy Pham , Nguyen Hau Le
Published: September 2010

Purpose

This paper aims to employ the concept of service personal values to predict customer satisfaction and loyalty towards banking services. It also aims to validate the three components of service personal values when being conceptualized as a high‐order construct.

Design/methodology/approach

A structural equation model was developed and tested using data surveyed from retail banking customers in Vietnam. Confirmatory factor analysis was used to refine the measurement scales. Path analysis was used to test the model.

Findings

With customer satisfaction as a partial mediating construct, the results show that service personal values can explain a significant part of customer satisfaction and a substantial part of customer loyalty. Data also validate the three components of service personal values namely, value to a peaceful life, value to social recognition and value to social integration.

Research limitations/implications

Involvement level in the purchase process, switching barriers and/or corporate image should be added as moderating variables in further research. Impacts of each component of service personal values on satisfaction and loyalty are another research direction.

Practical implications

Service providers should understand personal values of customers that may be different by culture and social demographic characteristics. Providing a service that enhances customer personal values is a key to success because it helps customers to be happy, to be recognized, and to improve their relationship with others.

Originality/value

Employing the concept of service personal values, this study departs from the prevailing use of service attributes, service quality or service value to predict satisfaction and loyalty. Moreover, it is among very few studies conducted in a transitional economy.
Development of a model of price competition in the Spanish loans market
Authors: Ruiz‐Moreno Felipe , Ladrón‐de‐Guevara Antonio , Mas‐Ruiz Francisco
Published: September 2010

Purpose

The main objective of this paper is to propose a model that allows the detection of the competitive pattern of the Spanish loans market between 1992 and 1996.

Design/methodology/approach

In order to achieve this objective, the paper estimates, following the New Empirical Industrial Organization paradigm, a conjectural variation model for the strategic marketing dimension of price. The model proposed allows the measurement of strategic group‐level rivalry while simultaneously considering demand, costs, and profit specifications for each bank.

Findings

The findings evidence a high degree of competition between the firms within the same strategic group. Further, the demand for loans of a firm has a positive (negative) relationship with the rivals' price (own price), with the own branch network (rivals' branch network), and with the economic activity in the regions where firm operates.

Research limitations/implications

The major limitation of this research could become from the necessity to operate with detailed information that the authors try to overcome using proxies of several non‐available variables.

Originality/value

The model proposed herein represents a contribution to previous works and also provides more information about banking competition in the sense that it estimates price competition between firms within three strategic groups.
Continuous learning using dissatisfaction feedback in new product development contexts
Authors: Fundin Anders , Elg Mattias
Published: September 2010

Purpose

The purpose of this paper is to explore how various dissatisfaction feedback transferrals contribute to the decision‐making process in product development contexts.

Design/methodology/approach

The paper presents the results from a qualitative interview‐based study of 16 product development organizations and their customer dissatisfaction feedback systems; 84 percent of the companies within a machine industry segment in Sweden are covered.

Findings

Based on the empirical investigation, a taxonomy of five decisions based upon dissatisfaction feedback is developed: reactive, preventive and developmental decisions are connected with exploitation of products, while future developmental and future preventive decisions are connected with exploration of future products.

Originality/value

The project is essentially managerial, aiming to provide managers and other decision makers with a framework that displays how various dissatisfaction feedback transferrals contribute to various decisions in product development contexts. The paper highlights that despite costly investigations in customer feedback systems, very few customer dissatisfaction feedback transferrals are connected to explorative future developmental actions.
Satisfaction and dissatisfaction in online auctions: an empirical analysis
Authors: Huang Xiaowen , Finch Byron J.
Published: September 2010

Purpose

The purpose of this paper is to empirically test the validity of a two‐factor theory for seller service quality in the online auction context.

Design/methodology/approach

A sample of 2,000 buyer feedbacks about seller performance (1,000 positive and 1,000 negative) was collected from eBay. Content analysis of positive and negative feedback was conducted and the frequencies of mention of specific service quality attributes were compared.

Findings

Analysis of total mentions and exclusive mentions of service quality attributes showed significantly different content for positive and negative feedback, supporting the validity of two‐factor theory in this context and adding to the understanding of customer expectations in this environment.

Practical implications

The paper's findings can guide sellers' allocation of efforts in service design, so they can establish and maintain the reputation necessary to attract bidders and successfully compete in high‐risk online environments like eBay.

Originality/value

The paper extends the understanding of quality determinants in a service environment substantially different to traditional environments because of the risks to which buyers are exposed, information asymmetry, and the lack of previous experience with buyers. In addition, the finding of support for two‐factor theory is in a direct contrast with the conventional, one‐factor model subscribed by most quality researchers in the operations management field, and highlights the importance of investigating customer satisfaction and dissatisfaction separately in the online auction environment.
Non‐linear nonparametric quality screening in low sampling testing
Authors: Besseris George J.
Published: September 2010

Purpose

Screening simultaneously for effects and their curvature may be useful in industrial environments when an economic restriction on experimentation is imposed. Saturated‐unreplicated fractional factorial designs have been a regular outlet for scheduling screening investigations under such circumstances. The purpose of this paper is to devise a practical test that may simultaneously quantify in statistical terms the possible existence of active factors in concert with an associated non‐linearity during screening.

Design/methodology/approach

The three‐level, nine‐run orthogonal design is utilized to compute a family of parameter‐free reference cumulative distributions by permuting ranked observations via a brute‐force method. The proposed technique is simple, practical and non‐graphical. It is based on Kruskal‐Wallis test and involves a sum of effects through the squared rank‐sum inference statistic. This statistic is appropriately extended for fractional factorial composite contrasting while avoiding explicitly the effect sparsity assumption.

Findings

The method is shown to be worthy competing with mainstream comparison methods and aids in averting potential complications arising from the indiscriminant use of analysis of variance in very low sampling schemes where subjective variance pooling is otherwise enforced.

Research limitations/implications

The true distributions obtained in this paper are suitable for sieving a fairly small amount of potential control factors while maintaining the non‐linearity question in the search.

Practical implications

The method is objective and is further elucidated by reworking two recent case studies which account for a total of five saturated screenings.

Originality/value

The statistical tables produced are easy to use and uphold the need for estimating separately mean and variance effects which are rather difficult to pinpoint for the fast track, low‐volume trials this paper is intended to.
Contribution of the ISO 9001 internal audit to business performance
Authors: Alič Milena , Rusjan Borut
Published: September 2010

Purpose

The purpose of this paper is to investigate how the internal audit can contribute to an improvement in business performance. The goal is to develop a theoretical model of the integration of quality management systems (QMS) and an internal audit within a broader managerial system and performance reviews of the company.

Design/methodology/approach

A theoretical framework was developed for assessing the internal audit's contribution to the achievement of business goals. Based on the theoretically explained relationship two hypotheses related to impact of internal audits on business performance were empirically tested by a case study.

Findings

A mature QMS should contribute to the achievement of a company's efficiency, which can be based on the connection of quality goals with the company's strategic goals, and in relation to this implementation of the internal audit should also be upgraded to contribute to achievement of the company's efficiency and strategic goals. Accordingly, the results of internal audits and measures that follow the audit are discussed within a strategic internal analysis of the company.

Research limitations/implications

Testing on a single case has limitations regarding the ability to generalise the results to a broader spectrum of companies, however the objective was to expand and generalise theory. With the confirmed hypothesis about the contribution and positive impact of the internal audit by the case study, the statistical generalisation by using the survey method represents a logical additional step. Further research should also analyse the relationship between subjective employee assessments and objective performance data.

Practical implications

Empirical results show that internal audit contributes to the achievement of business goals and that internal audit has more positive than negative effects on business performance. Therefore, the paper demonstrates that the results of an audit can be used as a foundation for choosing measures not only to assure the conformity of the QMS with the standard's requirements, but also to assure business improvements.

Originality/value

The paper identified the relations between three managerial systems: QMS, total quality management (TQM) (represented by the business excellence models) and strategic management. The systems are connected in the strategy development and in the analysis phase of the strategic decision‐making process. Paper integrated the internal audit into the company's performance review system. The identified positive effects of the QMS were used as a basis for assessing the internal audit's contribution to the achievement of business goals and improving company efficiency.
Validation of reliability capability evaluation model using a quantitative assessment process
Authors: Tiku Sanjay , Pecht Michael
Published: September 2010

Purpose

Reliability capability is a measure of the practices within an organization that contributes to the reliability of the final product and the effectiveness of these practices in meeting the reliability requirements of customers. The purpose of this paper is to propose a model for evaluating the reliability capability of electronics manufacturers.

Design/methodology/approach

A survey methodology and statistical methods based on multivariate correlational analysis were used to validate the model theoretically.

Findings

The result of the analysis is a list and ranking of tasks that are critical to the development of reliable electronics products.

Originality/value

The paper presents a generic model for evaluating both in‐house reliability practices and those of suppliers to identify areas for improvement and for evaluating improvements over time.
Multi‐risk level examination of going concern modifications
Authors: Young Antony , Wang Yi
Published: September 2010

Purpose

The literature has revealed auditors' going concern risk disclosures are examined in research as a homogenous risk class. This is despite the various going concern modifications auditors are entitled to give pertaining to this issue. A five‐level risk class is established in this paper derived from Australian Auditing Standard pronouncements to examine the appropriateness of auditors' going concern reporting relating specifically to the likelihood of firm failure.

Design/methodology/approach

Time is necessary to reveal the appropriateness of going concern reporting therefore a longitudinal research methodology was adopted. The research focuses on all Australian listed companies within the building industry in 1989 and follows all of the reporting of going concern by auditors and directors through until 2007. The building industry was selected because of its volatility, which increased the possibility of going concern reporting allowing a more in‐depth focus in the research. All auditors' going concern modifications were examined along with all indications of going concern problems identified by directors. To properly investigate the appropriateness of auditors' reporting, all sampled audit reports were examined using Altman's Z‐score model which were matched with a risk class model using the relevant requirements to report in order to determine the appropriateness of the auditors' and directors' opinions.

Findings

The level of under reporting of going concern risk by auditors (75 per cent) implies they are more affected by the agency relationship found in literature than directors who are found to have an incidence of underreporting of 57 per cent.

Research limitations/implications

Literature classifies auditors along with directors as part of the agency problem. Altman's Z‐score bankruptcy prediction model is used because of its enduring nature, reliability and ability to be externally calculated to independently compare the going concern reporting performance of auditors and directors as part of the contribution to this research area.

Originality/value

The paper for the first time examines going concern reporting at a multi‐risk level rather than the binomial level used in research previously. The approach is developed in this paper using auditing pronouncements. These risk levels are linked with an independent measure being the Altman Z‐score to determine the appropriateness of auditors' and directors' reporting of going concern issues.
Transition to IFRS in Greece: financial statement effects and auditor size
Authors: Tsalavoutas Ioannis , Evans Lisa
Published: September 2010

Purpose

The paper aims to explore the impact of the transition to International Financial Reporting Standards (IFRS) on Greek listed companies' financial statements with a focus on net profit, shareholders' equity, gearing and liquidity. It also seeks to examine any differences in the impact across the sub‐samples of companies with Big 4 and non‐Big 4 auditors.

Design/methodology/approach

In line with recent literature, the paper employs Gray's comparability index. The sample consists of 238 Greek companies, representing 75 per cent of the companies listed on the Athens Stock Exchange at the end of March 2006.

Findings

Implementation of IFRS had a significant impact on financial position and reported performance as well as on gearing and liquidity ratios. On average, impact on shareholders' equity and net income was positive while impact on gearing and liquidity was negative. Only companies with non‐Big 4 auditors faced significant impact on net profit and liquidity. They also faced a significantly greater impact on gearing than companies with Big 4 auditors. A large number of companies with material negative changes is identified, suggesting that transition to IFRS and the fair value option does not necessarily result in higher shareholders' equity figures. Many companies provided inadequate transitional disclosures. This is significantly related to auditor size.

Practical implications

The findings suggest that reporting quality has improved under the new accounting regime, especially for companies with non‐Big 4 auditors.

Originality/value

Prior literature indicates that the impact revealed in companies' reconciliation statements can have significant effects on users' decision making. On that basis, the study can stimulate future research and is relevant to standard setters and regulators.