bluuebunny/crossref_metadata_2025 huggingface dataset:
Suboptimal cycle bases of graphs using ant colony system algorithm
Authors: Kaveh A. , Daei M.
Published: June 2010

Purpose

Cycle bases of graphs have many applications in science and engineering. For an efficient force method of structural analysis, a special cycle basis corresponding to sparse cycle adjacency matrix is required. The purpose of this paper is to develop an ant colony system (ACS) algorithm for the generation of a cycle basis, leading to suboptimal cycle bases.

Design/methodology/approach

In this paper, an ACS algorithm is developed for the generation of a cycle basis, leading to suboptimal cycle basis corresponding to highly sparse flexibility matrices. Examples are included to illustrate the efficiency of the developed algorithm.

Findings

A new approach is developed which uses the recently developed ACS algorithm for the optimization.

Originality/value

Previously, graph theoretical method had been used for the formation of suboptimal cycle bases. Here, optimization is performed using ACS algorithm for the first time.
Computational kinematics for robotic manipulators: instantaneous motion pattern
Authors: Salgado Oscar , Altuzarra Oscar , Viadero Fernando , Hernández Alfonso
Published: June 2010

Purpose

The purpose of this paper is to provide a general approach to compute, determine, and characterize the connectivity of the end‐effector of a robotic manipulator of arbitrary architecture, in any of the postures that it can reach.

Design/methodology/approach

The types of motion of this link, i.e. translational, screw motions, combinations thereof, and self‐motions, are first defined and determined, simplifying the understanding of the instantaneous behaviour of the manipulator, aided by the definition of an alternative input basis.

Findings

The characterization provided by this paper simplifies the understanding of the instantaneous behaviour of the manipulator. The mobility of the end‐effector is completely characterized by the principal screws of its motion, which can be obtained from a generalized eigenproblem. In the process, alternative demonstrations of well‐known properties of the principal screws are provided.

Research limitations/implications

The approach presented is focused on the kinetostatic analysis of manipulators, and therefore, subjected to rigid body assumption.

Practical implications

This paper proposes effective approaches for engineering analysis of robotic manipulators.

Originality/value

This approach is based on a pure theoretical kinematic analysis that can characterize computationally the motion that the end‐effector of an industrial robot of general morphology (i.e. serial, parallel, hybrid manipulators, complex mechanisms, redundant or non‐redundantly actuated). Also, being implemented on a general‐purpose software for the kinematic analysis of mechanisms, it provides visual information of the motion capabilities of the manipulator, highly valuable on its design stages.
Three‐dimensional ellipsoidal discrete element modeling of granular materials and its coupling with finite element facets
Authors: Yan Beichuan , Regueiro Richard A. , Sture Stein
Published: June 2010

Purpose

The purpose of this paper is to develop a discrete element (DE) and multiscale modeling methodology to represent granular media at their particle scale as they interface solid deformable bodies, such as soil‐tool, tire, penetrometer, pile, etc., interfaces.

Design/methodology/approach

A three‐dimensional ellipsoidal discrete element method (DEM) is developed to more physically represent particle shape in granular media while retaining the efficiency of smooth contact interface conditions for computation. DE coupling to finite element (FE) facets is presented to demonstrate initially the development of overlapping bridging scale methods for concurrent multiscale modeling of granular media.

Findings

A closed‐form solution of ellipsoidal particle contact resolution and stiffness is presented and demonstrated for two particle, and many particle contact simulations, during gravity deposition, and quasi‐static oedometer, triaxial compression, and pile penetration. The DE‐FE facet coupling demonstrates the potential to alleviate artificial boundary effects in the shear deformation region between DEM granular media and deformable solid bodies.

Research limitations/implications

The research is being extended to couple more robustly the ellipsoidal DEM code and a higher order continuum FE code via overlapping bridging scale methods, in order to remove dependence of penetration/shear resistance on the boundary placement for DE simulation.

Practical implications

When concurrent multiscale computational modeling of interface conditions between deformable solid bodies and granular materials reaches maturity, modelers will be able to simulate the mechanical behavior accounting for physical particle sizes and flow in the interface region, and thus design their tool, tire, penetrometer, or pile accordingly.

Originality/value

A closed‐form solution for ellipsoidal particle contact is demonstrated in this paper, and the ability to couple DE to FE facets.
Community banks and deposit market share growth
Authors: Filbeck Greg , Preece Dianna , Woessner Stephen , Burgess Steve
Published: June 2010

Purpose

The purpose of this paper is to examine whether community banks have gained market share at the expense of larger, regional banks in small metropolitan statistical areas (MSAs). The authors also seek to examine market share gains of community banks relative to each other.

Design/methodology/approach

The empirical research is conducted using deposit and market share data for community and regional banks between 2001 and 2008. The authors employ regression analysis.

Findings

It is found that community banks have gained market share. When regional banks are excluded and the market share gains of community banks relative to each other examined it is found that community banks with lower market shares gain relative to banks with a larger initial share of the deposit market.

Research limitations/implications

Research is conducted using eight metropolitan statistical areas (MSAs) in Wisconsin, Minnesota, and Iowa. Thus, conclusions drawn are based on analysis conducted in one region of the United States.

Practical implications

The paper's findings are in contrast to traditional thinking about size and market share and suggest that community bank managers should focus on each other as well as regional and mega‐bank competitors.

Originality/value

The paper uses market share as a proxy for bank size as a means of explaining the competitive landscape that exists within community banking.
Online banking adoption: an empirical analysis
Authors: Yee‐Loong Chong Alain , Ooi Keng‐Boon , Lin Binshan , Tan Boon‐In
Published: June 2010

Purpose

This paper aims to empirically examine the factors that affect the adoption of online banking in Vietnam. Perceived usefulness, perceived ease of use, trust and government support were examined to determine if these factors are affecting online banking adoption.

Design/methodology/approach

A survey was distributed to 156 respondents in Vietnam with 103 usable samples giving a response rate of 66 percent. Data were analyzed by employing correlation and multiple regression analysis.

Findings

The results showed that perceived usefulness, trust and government support all positively associated with the intention to use online banking in Vietnam. Contrary to the technology acceptance model, perceived ease of use was found to be not significant in this study.

Research limitations/implications

This study was conducted in Vietnam and future research can use this model to study the adoption of online banking in other countries.

Practical implications

The results allow banks' decision makers to develop strategies that can increase the adoption of online banking. Banks should improve the security and privacy of the web sites, which will increase the trust of users. Banks should also create features which are useful to users and make sure users are aware of these features. Lastly, government should also play a role to support banks in their efforts to increase online banking adoption.

Originality/value

The findings allow the factors that can influence the adoption of online banking in Vietnam to be understood. Unlike existing studies based on Technology Acceptance Model (TAM), this study includes both security and government support on top of the existing variables used in TAM. Most studies on adoption of online banking are focused on developed countries. By focusing on Vietnam, this model can also be applied to other countries which are relatively new to e‐commerce and online banking.
Third sector banking
Authors: Katz Ron
Published: June 2010

Purpose

US foundations make up such a large part of the economy that they form a distinct economic sector. In the UK this is commonly referred to as the third sector. The first and second sectors are private business and the government itself. In the United States, the third sector controls over $3 trillion and enjoys exceptional liquidity. This article aims to provide a blueprint for a highly productive engagement of foundations and banks to harness these assets for the benefit of not‐for‐profit organizations, the depositing foundations, and the banks themselves

Design/methodology/approach

The paper explains how these third sector enterprises., intent on being helpful, are so befuddled structurally that they have failed to do what any person would do with similar liquid assets, It then supplies an organizational and marketing methodology for harnessing some of those assets to the benefit of the respective missions of foundations, not‐for‐profit organizations, and for‐profit banking companies.

Findings

A modest reorganization of existing bank and philanthropic structures will open the door to harmonious engagements between foundations and banks for their mutual benefit and for the benefit of their clients and beneficiaries.

Originality/value

The findings herein are a novel utility which comes into being through the innovative engagement of foundations, not‐for‐profit organizations, and banking companies that want to enjoy low risk, high reward expansion of both deposits and assets.
Testing perceived relational benefits as satisfaction and behavioral outcomes drivers
Authors: Dimitriadis Sergios
Published: June 2010

Purpose

This paper aims to investigate the different types of perceived relational benefits in the bank‐retail customer relationship. It further seeks to assess the influence of these benefits on satisfaction with the bank and on three behavioral outcomes, word‐of‐mouth, intention to continue the relationship and cross‐buying.

Design/methodology/approach

Three focus groups with retail bank customers were conducted to identify perceived relational benefits. Then exploratory and confirmatory factor analyses were run on survey data to confirm the structure of relational benefits. Finally, a structural equation model was estimated in order to test the relationships between relational benefits, satisfaction with the bank and behavioral outcomes. The country of study was Greece.

Findings

Five types of perceived relational benefits were identified: two trust‐related (competence and benevolence), special treatment, social and convenience. Only competence and convenience significantly affect satisfaction with the bank. No direct link between relational benefits and behavioral outcomes was found, as satisfaction plays a mediating role between them.

Research limitations/implications

Findings are context specific but extend previous knowledge on the nature of relational benefits and point out the need to study trust benefits in a multidimensional way as well as to further confirm “convenience” relational benefits.

Practical implications

Findings suggest additional leverages to build relationships and help identify priorities for enhancing overall bank satisfaction through relational actions.

Originality/value

This is the first time that two types of trust‐related benefits are distinguished and a convenience benefit is identified. Further, two of these newly identified benefits (convenience and competence) are the ones that build satisfaction.
Audit committee effectiveness: a public sector case study
Authors: Magrane Johnathan , Malthus Sue
Published: June 2010

Purpose

The purpose of this paper is to examine the conditions and processes affecting the operation of an audit committee within the context of a New Zealand district health board (DHB).

Design/methodology/approach

The methodology used in this paper was exploratory and qualitative, including the analysis of secondary data and semi‐structured interviews.

Findings

Using the New Zealand Auditor‐General's best practice guidelines for a public sector audit committee as a benchmark, the paper finds that the DHB rates moderately well in terms of “effectiveness potential”. However, factors are identified concerning the audit committee members' independence, competence, tenure, and remuneration, which impinge upon the overall effectiveness of the audit committee. Despite apparent shortcomings in these areas, the informal networks between audit committee members and management serve to maximise the “realisation” of what potential effectiveness exists. As a result, the audit committee is perceived by its stakeholders (management, auditors, and committee members) as being a valuable tool to assist the DHB board in achieving proper governance.

Practical implications

There are no specific regulatory or legislative requirements for establishing audit committees in the New Zealand public sector. The findings from this paper may be useful to public sector entities that are considering establishing an audit committee and to entities, including the one in this paper, that wish to improve the effectiveness of their existing audit committees.

Originality/value

Most studies of audit committees to date have focuses on corporate sector entities; this is the first qualitative paper of an audit committee of a public sector entity in New Zealand.
Examination of the actual turnover decisions of female auditors in public accounting
Authors: Law Philip
Published: June 2010

Purpose

The inability of public accounting practices to retain female auditors is of concern to the profession. The purpose of this paper is to examine the factors associated with the actual turnover decisions made by female auditors in the public accounting profession.

Design/methodology/approach

Multinomial logistic regression is used to analyze survey data from 247 female auditors who were formerly employed by public accounting firms in Hong Kong. About 20 semi‐structured interviews are conducted to supplement the findings.

Findings

The results reveal that role conflict has the highest explanatory power among the independent variables. Social comparison with peers, stress and age are also influential factors in the turnover decisions made by female auditors in the public accounting field. These results support social comparison theory, which asserts that individuals are driven to evaluate their abilities and opinions through social comparison with others. A particularly interesting finding is that neither physical appearance nor gender discrimination is an influential factor, which contradicts the findings of research carried out in the USA and Japan.

Originality/value

According to human capital theory, the departure of female auditors from the public accounting profession represents a significant loss in human capital. Public accounting firms should thus take immediate measures to retain this valuable source of human capital and achieve the goal of a gender‐diverse workplace.
Reconstruction of individualized dress forms using parameterized silhouettes
Authors: Hu Xinrong , Xu Bugao
Published: June 2010

Purpose

The purpose of this paper is to develop a fast parameterized modeling approach to generate individualized dress forms for realistic human bodies.

Design/methodology/approach

An individualized dress form is created by deriving a new set of fitting functions from a number of key existing dressing parameters and pre‐defined templates. The fitting functions only contain simple shapes of circular and/or elliptical arcs, which can be modified computationally based on a few personal dressing data.

Findings

This paper reaffirms that individual body shape can be adequately described by a number of critical cross‐section silhouettes, and a personalized dress form can be constructed based on key dressing parameters and templates.

Originality/value

The fitting functions and relevant dressing data for specific cross‐sectional silhouettes are determined, permitting a user to create personalized dress forms only by inputting a simple set of dressing parameters.
Fast cloth collision detection using collision matrix
Authors: Hwan Sul In
Published: June 2010

Purpose

The purpose of this paper is to develop a new and simple methodology for fabric collision detection and response.

Design/methodology/approach

A 3D triangle‐to‐triangle collision problem was converted to simple 2D point‐in‐triangle problem using pre‐computed 4×4 transformation matrices. The object space was partitioned using voxels to find easily collision pair triangles. k‐DOP was used to find inter‐pattern collisions.

Findings

Complex 3D collision detection problem is solved by simple matrix operations. Voxel‐based space partitioning and k‐DOP‐based hierarchical methods are successfully applied to garment simulation.

Originality/value

This paper shows that the collision matrix method can cover from triangle‐to‐point to triangle‐to‐triangle collision with mathematical validity and can be simply implemented in garment simulation.
A framework for evaluating the customer wait experience
Authors: McGuire Kelly A. , Kimes Sheryl E. , Lynn Michael , Pullman Madeline E. , Lloyd Russell C.
Published: June 2010

Purpose

The purpose of this paper is to propose and test a model which defines the psychological processes that mediate the relationship between perceived wait duration (PWD) and satisfaction. This model will provide a framework for evaluating the impact of situational and environmental variables in the servicescape on customer reaction to the wait experience.

Design/methodology/approach

The approach included one field study and two laboratory experiments in which subjects participated in a service with a pre‐process wait and evaluated their experience on a survey.

Findings

Perceived wasted time, perceived control, perceived boredom, and perceived neglect mediated the relationship between PWD and wait experience evaluation. When tested using filled versus unfilled wait time as the situational variable, the model showed that having something to do during the wait decreased perceived boredom, resulting in a more positive wait experience.

Research limitations/implications

The services used in this paper were functional (as opposed to hedonistic) in nature and wait durations were a maximum of ten minutes.

Originality/value

The framework established in this paper can be used to evaluate customer reaction to the elements of the waiting environment design, which will help managers design waiting environments that maximize customer satisfaction, and help researchers to understand changes in the relationship between PWD and satisfaction under different environmental conditions.
Beyond personality: the impact of GMA on performance for entry‐level service employees
Authors: Tews Michael J. , Michel John W. , Lyons Brian D.
Published: June 2010

Purpose

While personality is often deemed important, few studies have examined the relationship between general mental ability (GMA) and job performance for entry‐level service employees. As such, the present study aims to examine the impact of GMA, along with the Big Five personality dimensions, on performance in this context.

Design/methodology/approach

Data were collected on servers from multiple units of two large restaurant chains. The employees completed GMA and personality assessments. Managers in Sample 1 provided ratings of service performance and two dimensions of contextual performance – interpersonal facilitation and job dedication. In Sample 2, sales performance data were obtained from company records.

Findings

Unlike the Big Five taxonomy, GMA was the only variable to significantly predict all performance criteria.

Research limitations/implications

Successful job performance requires more than habits and motivation rooted in personality; it also requires knowledge acquisition and ongoing problem solving facilitated by GMA.

Practical implications

Managers should consider GMA along with personality in hiring decisions to maximize the prediction of employee performance.

Originality/value

The paper demonstrates that GMA impacts multiple dimensions of server performance, including task and contextual performance.
Behavioural research in logistics and supply chain management
Authors: Tokar Travis
Published: June 2010

Purpose

This paper aims to advocate and facilitate undertaking research focused on the effects of human behaviour, judgment and decision making in logistics and supply chain management (SCM).

Design/methodology/approach

In addition to providing an overview of the potential benefits of behavioural research, this paper presents two modified frameworks for identifying and addressing behavioural issues in logistics and SCM.

Findings

Behavioural research can significantly advance both theory and practice in logistics and SCM. Little behavioural research appears in top logistics journals. As researchers begin to conduct more such projects, knowledge pertaining to issues of importance to logistics and SCM will be created.

Originality/value

This paper highlights an important research area and a methodology, (controlled behavioural experiments), that are currently underutilized in logistics and SCM. It further presents potential research questions and suggestions for ways in which interested researchers could begin to address such issues.
Micro‐enterprise supply chain management in developing countries
Authors: Prasad Sameer , Tata Jasmine
Published: June 2010

Purpose

A majority of citizens in the developing world rely upon self‐employment and micro‐enterprise operations as their primary and only source of income. The purpose of this paper is to examine how micro‐enterprise owners in the developing world can improve their standard of living by better managing their supply chains.

Design/methodology/approach

By relying upon case‐study methodology, propositions are derived.

Findings

Such propositions should provide direction to activists and governments in raising the productivity of such enterprises, hence reducing poverty.

Originality/value

Examining the relevant literature in relation to field observations helps identify a number of important issues which need to be examined further by academicians.
Assessing the efficiency and managing the performance of Greek tax offices
Authors: Katharaki Maria , Tsakas Marios
Published: June 2010

Purpose

The aim of this paper is to study the technical and scale efficiency of a set of tax offices (Inland Revenue) in Greece during the period 2001‐2006.

Design/methodology/approach

The methodology used to estimate efficiency scores and Greek tax office ranking was the data envelopment analysis. In addition window analysis was used to detect efficiency trends and stability over time. Tobit analysis was applied to explain whether non‐discretionary factors play a role in tax office's performance.

Findings

The results underline that “scale size” and the structure of regional economy where tax offices operate are important factors affecting their efficiency.

Research limitations/implications

Despite the limitations related to the data set, the empirical work suggests that future research may need to concentrate on the dynamic factors i.e. characteristics of the regional where the tax office is situated which could play a significant role in a tax office performance.

Practical implications

The analysis provides information on tailor‐made political and administrative measures that can lead to improvements in the general infrastructure behind the tax office system in Greece.

Originality/value

Considering that the emerging results needed to be evaluated and considered with a sceptical eye, the present study simply highlights the importance of the information (without sensationalizing it) from the policymakers' perspective and in so doing perhaps provide an additional information resource on which they can base their decisions and policies.
A discrete dynamic programming approach towards optimal outsourcing policy in supply chain management
Authors: Dev Navin K. , Swami Sanjeev , Caprihan Rahul
Published: June 2010

Purpose

As global markets become more customer oriented, rapid response rates are now often among the most important metrics in business. To achieve the required agility, many companies are forced to take decisions of whether to vertically integrate a value chain or to outsource some of its operations. The purpose of this paper is to develop a sequential decision modeling process to enable determination of optimal outsourcing policy decisions with respect to the variables such as warehouse inventory, in‐house manufacturing capacity and the ordering cost to the outsource supplier.

Design/methodology/approach

In this paper, a discrete dynamic programming‐based modeling framework is developed for analyzing outsourcing policies for supply chain management problems. Specifically, the assumed situation entails a dynamic decision between in‐house production vis‐à‐vis outsourcing, which is contingent upon several factors such as demand during the period under consideration, available inventory, available production capacity of the firm, ordering cost to the outsourced supplier and the fixed capital cost of machine capacity enhancement.

Findings

The framework enables the determination of a time‐based outsourcing policy, which is a prescription regarding: the optimum quantities to be produced in‐house vs those to be outsourced, and the level of capacity to be set in each period.

Originality/value

The problem investigates useful managerial decisions that are relevant to a real life dynamic situation within a manufacturing industry when effecting outsourcing decisions.
Brand equity's antecedent/consequence relationships in cross‐cultural settings
Authors: Allen Broyles S. , Leingpibul Thaweephan , Ross Robert H. , Foster Brent M.
Published: June 2010

Purpose

This paper aims to test whether an antecedent/consequence brand equity model developed with Americans holds up with Chinese, and to examine whether brand equity's functional (utilitarian) and experiential (emotive) facets have (dis)similar significance in a cross‐cultural setting.

Design/methodology/approach

The survey was administered to US and Chinese samples, with data analyzed using structural equation modeling to test hypotheses developed from literatures.

Findings

The study found evidence that the model does hold up in a cross‐cultural setting, and that some of brand equity's functional and experiential antecedents and components have dissimilar significance with the two sample groups.

Research limitations/implications

Only one brand was employed; the survey was completed with volunteer US and Chinese university students vs a broader range of age groups; and the dissimilar nuances of the English and Chinese languages may lead to divergent understandings of the measures.

Practicable implications

The study provides a foundation for future cross‐cultural brand equity research and sheds empirical insight that, contrary to social sciences literatures' suggestions, the similar significance of brand equity and its antecedents are such that firms may benefit from employing standardized marketing strategies in cross‐cultural settings.

Originality/value

The study is a benchmark comparative cross‐cultural brand equity study with the vastly disparate US and Chinese consumers.
Using the classic grounded theory approach to understand consumer purchase decision in relation to the first customized products
Authors: Tang Zhongjun , Chen Xiaohong , Xiao Juan
Published: June 2010

Purpose

This paper seeks to develop a conceptual model that enables understanding of consumer purchase decisions in relation to the first customized products, including steps of the decision process, determinants, and consequences of each step.

Design/methodology/approach

The classic grounded theory approach was used.

Findings

The study found that the process consists of six steps called knowledge learning and preliminary information searching, problem recognition, budget setting, detailed information searching and solution creating, purchase involvement, and use and post‐purchase. The process is distinct from the process of traditional models of consumer decision mainly from three aspects: the process starting from “knowledge learning and information searching”, not from “problem recognition”, while “problem recognition” is the second step; information searched in the process mainly on components of products, with little on products; and the process includes a step “solution creating”, but without steps “alternative evaluation” and “choice”. The consequences of the first step consist of knowledge mastered, market information acquired, pre‐decisions, perceived value of customized PC, positive attitude towards customized PC, and self‐confidence, which are the main determinants of the following steps. Besides these determinants, others included are interest, curiosity, work with computers as tools, sources of knowledge and information on PC, and income.

Practical implications

The study provides a foundation for future quantitative research on determinants of consumers' purchasing the first customized products and provides insights into marketing: for example, target consumers of customized PC are characterized at least by having great self‐confidence in their capability to make an effective decision in purchasing customized PC, and having mastered enough PC knowledge.

Originality/value

Across a variety of domains, consumers are demanding increased customized products. While consumer decision making has become a prominent research topic in various fields of marketing and consumer science over the past decades, surprisingly little research has examined consumer purchase decisions in relation to the first customized personal computer (PC) and factors influencing such a process. The study may fill this gap.
Building brand community membership within organizations: a viable internal branding alternative?
Authors: Raj Devasagayam P. , Buff Cheryl L. , Aurand Timothy W. , Judson Kimberly M.
Published: June 2010

Purpose

This paper seeks to propose and test the appropriateness of a brand community within an internal branding framework.

Design/methodology/approach

Using the multidimensional constructs of brand community and the strengths of internal branding strategies, this study explores the theoretical underpinnings of combining the two constructs.

Findings

Intraorganizational brand communities are presented as a viable strategic possibility for targeting internal branding participants. Results lend strong support to the need for and efficacy of internal brand communities, and provide an opportunity to examine the strategic synergies of pursuing such a strategy for internal as well as external audiences.

Research limitations/implications

The study was delimited to domestic participants. Additional studies are recommended to further test the constructs of brand community membership in an internal brand community.

Practical implications

External branding initiatives and communications can be used internally, among employees, to build positive brand associations and brand affinity. Further, implementing an internal brand community can lead to increases in the emotional buy‐in of employees and ultimately could help companies increase the proportion of “champion” employees.

Originality/value

The study integrates the research streams of brand community and internal branding and studies the viability of conducting internal branding within a brand community framework.
The identification of social norms of price discrimination on the internet
Authors: Maxwell Sarah , Garbarino Ellen
Published: June 2010

Purpose

The purpose of this paper is to identify some of the current social norms of pricing that constrain sellers' discriminatory pricing on the internet. Violations of such social norms can lead to perceptions of price unfairness and swift and potentially damaging negative reactions from consumers. This paper seeks to demonstrate a state‐of‐the‐art technique for assessing social norms, to identify current norms using a large representative sample of US consumers and to distinguish between social norms and personal beliefs.

Design/methodology/approach

The study involves an online survey of 387 respondents. The survey was designed to measure both the consensus and the strength of consumer reaction to seller behaviors. To establish that a behavior is the norm, the consensus has to be greater than a 65 percent agreement and the strength of the response has to be significantly different from neutral. Both personal beliefs and perceptions of society's beliefs were collected.

Findings

The paper finds that some of the social norms constraining discriminatory pricing on the internet are as follows: a seller should charge the same price for a given item to all customers; a seller should not charge a higher price to either more loyal or more frequent customers; a seller should not charge more to new or infrequent customers; and a seller should not charge less to infrequent purchasers. In addition, although it is not established as a norm, a surprising 50 percent of the respondents think that Americans in general believe that all retailers should charge the same price for the same item. The paper also finds that personal beliefs are consistent with social norms but more extreme.

Practical implications

The implications are that e‐tailers need to be careful about price discrimination on the internet – many of the most profitable practices violate current internet pricing norms. For example, consumers do not think that it is fair to give a cheaper price to a new buyer than to a repeat buyer. However, different e‐tailers can offer the same product at a different price. That is not considered price discrimination.

Originality/value

By identifying the social norms of pricing, sellers are provided with the information they need to avoid unwitting violations of those norms. Sellers can thus avoid angering their customers, as Amazon did when they allegedly charged new customers less than established customers.
How budget constraints impact consumers' response to discount presentation formats
Authors: Scheer Lisa K. , Shehryar Omar , Wood Charles M.
Published: June 2010

Purpose

This research aims to study how buyers' budget constraints influence buyers' perceptions of discounts presented in a dollars‐off versus percentage‐off format. A comparison of perceptions of discount format under budget constraints is missing from the past literature. The current research aims to fill this gap.

Design/methodology/approach

The research is based on two experiments. In the first experiment, a study by Kahneman and Tversky is replicated and extended by including budget constraints. In the second experiment participants are given either a high or a low budget and then asked to compare objectively equivalent discounts that are presented in either dollars‐off or percent‐off terms. Participants' willingness to buy is recorded and used to gauge the efficacy of the discount formats under budget constraints.

Findings

The research extends previous findings derived from the psychophysics of pricing. It demonstrates that, although it is believed that the attractiveness of an absolute discount is inversely proportional to the objective price, such evaluations are also influenced by the presence of budget information. Specifically, consumer budget interacts with discount formats such that the $‐off versus percent‐off discounts may not be appropriate for expensive or inexpensive products respectively, as shown in past research. Instead, the value of the discount in proportion to the available budget may play a significant role in deal evaluation. Therefore it is an important issue retailers should consider when deciding what discount presentation format to use.

Originality/value

Although past research views price as a constraint, the findings indicate that price in itself may not be a constraint unless viewed within the context of a budget. Consumers implicitly make this comparison, but past research has not specifically tested for the effects of budgets and, instead, has relied on income as a proxy for a consumer's spending power. The results provide evidence that using income instead of budget may be an oversimplification.
Exploring efficiency's dominance: the wholeness of the process
Authors: Devlin Patrick J.
Published: June 2010

Purpose

The purpose of this paper is to utilise Williams' writings on hegemony in order to examine why and how in the last 25 years efficiency has come to dominate the public sector and to explore the consequences of this development.

Design/methodology/approach

The paper employs a literature‐based analysis and critique.

Findings

Williams' model is able to explain why and how the public sector has become preoccupied with a selective version of efficiency, the significant role played by accounting, and the cultural clashes encountered in the public sector.

Research limitations/implications

Williams' model could be used in a variety of settings for a variety of purposes.

Originality/value

Williams' writings are new to the accounting literature. The paper is novel also in that it uses Williams' writings to explain efficiency's dominance.
Qualitative accounting research: an account of Glaser's grounded theory
Authors: von Alberti‐Alhtaybat Larissa , Al‐Htaybat Khaldoon
Published: June 2010

Purpose

The purpose of this paper is to provide a personal, reflective account of applying grounded theory, in particular Glaser's approach, in accounting research. It seeks to reduce barriers to adopting the grounded theory approach.

Design/methodology/approach

The approach taken is providing an overview of Glaser's grounded theory and discussing the authors' application of it, thus discussing their personal experiences.

Findings

The paper seeks to provide a greater insight into using the grounded theory approach, through illustrating the authors' personal experiences with its application. It seeks to highlight the merits and pitfalls, including any attempts to overcome these, as these are perceived from a subjective viewpoint.

Research limitations/implications

The paper provides an individual account of how a grounded theory study was undertaken. The subjectivity of such undertaking has to be taken into consideration.

Originality/value

The application of the grounded theory approach is discussed retrospectively, in a bid to provide an insight to interpretive research projects in general and grounded theory in particular. It is still rarely used in accounting research, but has potential to contribute at all levels of accounting research. The paper provides an individual account of using this approach.
Challenges in researching consumer ethics: a methodological experiment
Authors: Hiller Alex J.
Published: June 2010

Purpose

Consumers' ethical shopping habits are of increasing interest, but there has been little discussion and development of the methods used to research them. The purpose of this paper is to reflect on the methodology employed for an empirical study of consumers' ethical concerns in buying clothes.

Design/methodology/approach

The paper adopts an interpretivist epistemology and interactive approach with the data collection and analysis rooted in grounded theory. More specifically, the study takes an ethnographic approach in the form of existential‐phenomenological interviews coupled with accompanied shopping.

Findings

The paper reflects on the use of observational methods in researching the role of ethics in consumer clothing choices and finds that they are invaluable in dealing with the challenges of defining ethics, social desirability bias and the problems involved with consumers translating their stated beliefs or intentions into action.

Research limitations/implications

As a pilot study, the research is only conducted with six respondents. Future research should seek to investigate ways to overcome the challenges outlined in this paper; particularly that of social desirability bias.

Practical implications

There is a need for academics and marketing researchers to adopt innovative observational research methods to investigate ethical consumer behaviour.

Originality/value

Provides a reflection on a unique, emergent approach to researching ethical consumer behaviour. The findings of the research will be of value to anyone researching consumer ethics or buyer behaviour in retail, grounded theorists or those interested in qualitative interactive research techniques.
Brand image associations for large virtual groups
Authors: Danes Jeffrey E. , Hess Jeffrey S. , Story John W. , York Jonathan L.
Published: June 2010

Purpose

As an aid to understanding brand image and brand attitude, this paper aims to present an innovative method of capturing qualitative brand associations from very large virtual groups.

Design/methodology/approach

From the target market, two familiar brands were selected: one more favored and one less favored by the market segment. Two samples of respondents engaged in a collaborative, virtual ideation session designed to elicit “top of mind” brand associations for two fast food brands, McDonald's and In‐N‐Out. Members of each group posted their brand associations and then rated each other's associations on the basis of agreement.

Findings

Analysis provided by dialogr.com showed sharp differences between the two brand images. To independently assess brand attitude, two judges evaluated favorability of the free associations as either “good,” “neutral,” or “bad.” The results confirmed initial expectations. The more favored brand received considerably more favorable free associations than did the less favored brand. The results are shown in qualitative word maps.

Research limitations/implications

A potential limitation of this paper is that the proposed qualitative method is more applicable to well‐known, familiar brands; thus these techniques may not work as well with less familiar brands.

Practical implications

Virtual collaboration tools provide a proficient method of measuring brand image and brand attitudes, for very large groups. These tools are well suited for gaining greater understanding of the cognitive and affective dimensions of a realized brand position (image) as well as an aid to re‐positioning an errant brand image.

Originality/value

Most qualitative group interviews are limited to a small number of respondents, ranging from five to 12 people. Virtual ideation sessions, which are designed to elicit “top of mind” brand associations, enable collection of qualitative data from large groups quickly and efficiently; without the negative influences of face‐to‐face group interaction.
Scheduling and process planning for multiple material stereolithography
Authors: Kim Hochan , Choi Jae‐Won , Wicker Ryan
Published: June 2010

Purpose

To operate a multiple material stereolithography (MMSL) system, a material build schedule is required. The purpose of this paper is to describe a scheduling and process‐planning software system developed for MMSL and designed to minimize the number of material changeovers by using low‐viscosity resins that do not require sweeping.

Design/methodology/approach

This paper employs the concept of using low‐viscosity resins that do not require sweeping to minimize the number of material changeovers required in MMSL fabrication. A scheduling and process‐planning software system specific to MMSL is introduced that implements four simple rules. Two rules are used to select the material to be built in the current layer, and two rules are used to determine at which layer a material changeover is required. The schedule for the material to be built depends on the material properties stored in a user‐defined materials library. The developed algorithm produces sliced loop data for each material using the predetermined layer thickness from an input CAD model, and the four rules are applied at each layer. The algorithm then determines the build order for each material, the material‐specific number of layers to be built, and whether or not sweeping is required. Output data from the program are the scheduling and process‐planning report and the partitioned computer‐aided design models to be built before changing a material according to the process planning. Two examples of the algorithm applied to multiple material parts are provided.

Findings

The MMSL scheduling and process‐planning software system is developed using Microsoft Visual C++7.0. For verification, a simple demonstration is conducted on a two material part where the process plan could be easily determined through intuition. A more complex multiple material part is also tested that consisted of four subparts. Several cases of resin assignment are tested showing that the ultimate scheduling and process planning vary significantly depending on the material combinations and specifications. These examples demonstrate that the strategy, method, and software developed in this paper can be successfully applied to prepare for MMSL fabrication.

Research limitations/implications

Although the software system is demonstrated on two multiple material parts, more extensive work will be performed in the future on fabricating multiple material parts using the MMSL machine. It is expected that additional rules will be developed as additional limitations of MMSL are identified. It is also anticipated that particular emphasis will be placed on building without sweeping as well as development of advanced non‐contact recoating processes.

Originality/value

As designs incorporating multiple materials increase in the future and additive manufacturing (AM) technologies advance in both building out of multiple materials and fabricating production parts, the scheduling and process‐planning concepts presented here can be applied to virtually any AM technology.
Selective laser melting of Inconel 625 using pulse shaping
Authors: Mumtaz Kamran , Hopkinson Neil
Published: June 2010

Purpose

The purpose of this paper is to investigate the selective laser melting (SLM) of Inconel 625 using pulse shape control to vary the energy distribution within a single laser pulse. It aims to discuss the effectiveness of pulse shaping, including potential benefits for use within SLM.

Design/methodology/approach

Laser parameters were varied in order to identify optimal parameters that produced thin wall parts with a low surface roughness without the use of pulse shape control. Pulse shape control was then employed to provide gradual heating or a prolonged cooling effect with a variety of peak power/pulse energy combinations. Properties of pulse shaped and nonpulse shaped parts were compared, with particular attention focused on part surface roughness and width.

Findings

High peak powers tended to reduce top surface roughness and reduce side roughness as recoil pressures flatten out the melt pool and inhibit melt pool instabilities from developing. Ramp up energy distribution can reduce the maximum peak power required to melt material and reduce material spatter generation during processing due to a localized preheating effect. Ramp down energy distribution prolonged melt pool solidification allowing more time for molten material to redistribute, subsequently reducing the top surface roughness of parts. However, larger melt pools and longer solidification times increased the side roughness of parts due to a possible lateral expulsion of material from the melt pool.

Originality/value

This paper is the first of its kind to employ laser pulse shape control during SLM to process material from powder bed. It is a useful aid in unveiling relationships between laser energy distribution and the formation of parts.