bluuebunny/crossref_metadata_2025 huggingface dataset:
EPS dilution after SEOs and earnings management
Authors: Di Hui , Marciukaityte Dalia , Goodwin Eugenie A.
Published: March 2012

Purpose

Firms are concerned about earnings per share (EPS) dilution after equity issues. The purpose of this paper is to investigate whether firms manage upward their discretionary accruals around seasoned equity offerings (SEOs) to mitigate the impact of dilution on reported earnings.

Design/methodology/approach

The authors employ adjusted discretionary accruals from cash flow statements, normalized by the average common equity, in the multivariate tests.

Findings

There is evidence that SEO‐year discretionary accruals are the highest when contemporaneous operating cash flows are the lowest. Moreover, managers react to temporary rather than permanent declines in operating performance. Firms with the highest SEO‐year discretionary accruals experience the strongest improvements in post‐SEO operating cash flows. In addition, investors are not misled by the SEO‐year earnings management. There is no relation between the SEO‐year discretionary accruals and post‐SEO stock performance. Overall, these findings are consistent with the hypothesis that firms manage discretionary accruals around SEOs to mitigate the effect of temporary EPS dilution.

Practical implications

The paper's findings suggest that firms manage discretionary accruals during the SEO year to reduce the temporary negative impact of SEOs on operating performance measures, consistent with the EPS dilution hypothesis. Such earnings management makes earnings smoother and more predictable, improving earnings informativeness. The findings also suggest that misleading earnings management is not a common practice during the SEO year.

Originality/value

This paper adds to the literature questioning the evidence that managers frequently engage in misleading earnings management around corporate events. The authors provide an alternative explanation for earnings management around SEOs.
The Tiger Woods scandal: a cautionary tale for event studies
Authors: Hood Matthew
Published: March 2012

Purpose

Tiger Woods suffered minor injuries and major scrutiny into his personal life due to a suspicious car crash. Previous research suggests that his sponsors would be expected to suffer a significant negative shock. The purpose of this paper is to determine if there was such a shock and to clarify the role that the estimation and event windows have on measuring its significance.

Design/methodology/approach

The event study methodology is used for Tiger's core sports related sponsors: Electronic Arts (Tiger Woods PGA TOUR), Nike (Nike Golf), and Pepsi (Gatorade) and his sponsors that are unrelated to sports: AT&T, Accenture, and Procter & Gamble.

Findings

The sponsors did not suffer a statistically significant negative cumulative abnormal return. Even under liberal standards and for any event or estimation window that was considered. However, the event windows and estimation windows greatly affected the test statistics.

Originality/value

Tiger Woods' situation is, perhaps, the perfect case study for many papers that have found a negative stock market reaction to a scandal. Yet, there sponsor's stocks did not have a significantly negative response under any condition studied. Also, the estimation window is found to have a very large impact on the test statistics.
On Lowen's fuzzy compact spaces
Authors: Gallego Lupiáñez Francisco
Published: March 2012

Purpose

The purpose of this paper is to obtain an axiomatic characterization of Lowen's fuzzy compactness.

Design/methodology/approach

The paper shows a characterization of Lowen's fuzzy compactness.

Findings

The paper shows new results on fuzzy compactness.

Research limitations/implications

Clearly, this paper is devoted to fuzzy topological spaces.

Practical implications

The main applications are in the mathematical field.

Originality/value

The paper presents original results on fuzzy topology.
A systems thinking approach for project vulnerability management
Authors: Vidal Ludovic‐Alexandre , Marle Franck
Published: March 2012

Purpose

The purpose of this paper is to develop the concept of project vulnerability in order to focus on the weaknesses of a project system, instead of focusing on risk evaluation only. The paper concentrates on a systems thinking‐based view to highlight the potentially endangered elements of a project, including its outcomes.

Design/methodology/approach

The paper gives a broad state of the art in many scientific domains; a definition of project vulnerability; a description of a project vulnerability management process, including identification, analysis and response plan; and a test on an industrial case study.

Findings

The author's project vulnerability management process permits one to concentrate directly on the existing weaknesses of a project system, which may create potential damages regarding the project values creation. By focusing on this system, response plans may be more adapted to the existing short comings of the project.

Research limitations/implications

Some aspects of the vulnerability definition should be refined, like the concepts of susceptibility or cruciality. Other promising works may focus on the evaluation of the non‐resistance and resilience, notably thanks to the introduction of interdependences which exist in complex projects.

Practical implications

A case study was done on a decision support system (FabACT) developed at Hôpital Européen Georges Pompidou Pharmacy department. The aim of this project was to achieve a better balance between the workload and the efficiency of the compounding unit.

Originality/value

The paper presents an innovative way to analyse a project's vulnerability by focusing on its existing weaknesses using a systems thinking‐based approach.
Global human resources (HR) information systems
Authors: Kapoor Bhushan , Sherif Joseph
Published: March 2012

Purpose

The purpose of this paper is to advance information systems, research and strategies to manage global human resources. The influx of diversity candidates into the marketplace is driving the wheels of change. With an increase in minorities and international workforce in advanced education and professional positions, employers are choosing to embrace diversity. Those that successfully make this transition will prosper in this new century and beyond. A culturally diverse workforce provides an enriched environment for the development of new ideas, fresh perspectives and innovative methodologies.

Design/methodology/approach

The paper discusses the fact that the increasing prevalence of globalization is driven by a number of factors, including shortage of talent in developed countries, availability of low‐cost labor, growing consumers in developing countries, technological progress and worldwide workforce diversity. Human Resources (HR) departments of global companies must assemble global databases that obtain information such as employee's attrition and hiring, compensation and benefits, ethnic, gender, cultural, and nationality distributions. By applying advanced analytical techniques on the global database, HR professionals will get intelligent business insight, predict changes and make informed decisions at operational and strategic levels.

Findings

The global supply of talent is short of its long‐term demand, and the gap is a challenge for employers everywhere. The shortage between the demand and supply of talent is likely to continue to increase notably for high skilled workers and for the next generation of business executives.

Practical implications

Only those multinational enterprises willing to adapt their HR practices to the changing global labor market conditions will be able to attract and retain high performing employees. Organizations need to place greater emphasis on attracting human capital in addition to financial capital. Global staffing and management of a workforce diverse in culture and language skills and dispersed in different countries are the key goals of global human resources.

Originality/value

The paper tackles one of the most critical problems of educating multinational enterprises to adapt their HR practices to the changing global labor market conditions. In so doing multinational enterprises will attract, develop and retain high performing employees in order to survive and succeed in the global competition. Management of culturally diverse and geographically dispersed workforce is a key goal of global human resources. It is also critical that businesses not only familiarize with local ways of doing business and understand needs of the local consumers, but also to develop a global mindset, global HR information systems and global HR databases. Global HR will play roles and responsibilities in leading organizations towards openness to cultural diversity.
An application analysis of cluster supply chain: a case study of JCH
Authors: Huang Biqing , Xue Xiao
Published: March 2012

Purpose

The purpose of this paper is to give some theoretical suggestions and practical approaches in support of the implementation of “cluster supply chain” (CSC), which is a new management paradigm and enhances the competitiveness of small and medium enterprises (SMEs) through integrating the advantages of supply chain and industrial cluster.

Design/methodology/approach

A case study of cluster supply chain is carried out applied to JingCheng Mechanical and Electrical Holding Co. Ltd (JCH), which explains the advantages and challenges of implementing the new business pattern. Data presented and analyzed include pre‐CSC and CSC performance of participants.

Findings

The paper clarifies the following questions: When do small firms use cluster supply chain to run a business? How do small firms use cluster supply chain? What effects does the application of CSC strategy have on SMEs' competitive performance?

Practical implications

The application of CSC strategy can help SMEs to face the global challenges through all kinds of collaborations. Meanwhile, core enterprises can also extend their business at a lower cost by means of this business pattern.

Originality/value

This paper bridges the gap between academic theoretical studies and practical realization through the case study of JCH, which can encourage and lead to managerial ideas and insights to service system realization and avoid deficient or erroneous grounds in the planning, implementation and evaluation of cluster supply chain.
An introduction to alysidal algebra (I)
Authors: Nescolarde‐Selva J. , Vives‐Maciá F. , Usó‐Doménech J.L. , Berend D.
Published: March 2012

Purpose

The purpose of this paper is to provide an introduction to alysidal algebra. Deontical impure systems are systems whose object set is formed by an s‐impure set, whose elements areperceptuales significances(relative beings) of material and/or energetic objects (absolute beings) and whose relational set is freeways of relations, formed by sheaves of relations going in two‐way directions. Objects and freeways form chains.

Design/methodology/approach

The paper looks at the mathematical and logical development of human society structure.

Findings

Existence of relations with positive imperative modality (obligation) would constitute the skeleton of the system. Negative imperative modality (prohibition) would be the immunological system of protection of the system. Modality permission the muscular system, that gives the necessary flexibility to the system, in as much to the modality faculty its neurocerebral system, because it allows him to make decisions. Transactions of energy, money, merchandise, population, etc. would be the equivalent one to the sanguineous system. These economic transactions and inferential relations, depend, as well, on the existence of a legislative body with their obligations, prohibitions and permissions that regulate them.

Originality/value

The concepts of alysidal set are introduced, whose elements are chains and coupling function between alysidal sets. Environment is formed as well by different DIS. That is to say, by an alysidal set whose elements are simultaneously systems. Specific interchanges (stimulus‐response) leave certain nodes and act on certain nodes of the alysidal sets (stimulus environment‐DIS‐response environment). The paper defines a special coupling function, denominated gnorpsic function, that can be used for algebraic operations between alysidal sets.
A method for solving nonlinear integro‐differential equations
Authors: Ben Zitoun Feyed , Cherruault Yves
Published: March 2012

Purpose

The purpose of this paper is to present a method for solving nonlinear integro‐differential equations with constant/variable coefficients and with initial/boundary conditions.

Design/methodology/approach

The method converts the given problem into a system of nonlinear algebraic equations. By solving this system, the solution is determined. Comparing the methodology with some known techniques shows that the present approach is simple, easy to use and highly accurate.

Findings

The proposed technique allows an approximate solution in a series form to be obtained. Test problems are solved to illustrate the pertinent features of the method. The accuracy of the numerical results indicates that the technique is efficient and well suited for solving nonlinear integro‐differential equations.

Originality/value

The present approach provides a reliable technique which avoids the tedious work needed by the classical techniques.
Computational resolution of Diophantine equations by means of alpha‐dense curves
Authors: Claudine Bitye Mvondo Esther , Cherruault Yves , Mazza Jean‐Claude
Published: March 2012

Purpose

The purpose of this paper is to use α‐dense curves for solving some Diophantine equations, such as Pythagorean triples, Linear Diophantine equations, the Pell Fermat equation, the Mordell equation for positive values.

Design/methodology/approach

The paper's aim is to present the applications in Number Theory of a new method based on α‐dense curves first developed at the beginning of the 1980s by Yves Cherruault and Arthur Guillez. The α‐dense curves generalize the space filling curves (Peanocurves,…) and fractal curves. This technique can be used for solving all problems of operational research in a simple way. The main idea consists in expressing n variables by means of a single one.

Findings

Apply the method to Number Theory. One of the most important applications is related to global optimization. Multivariable optimization problems coming from operational research or from industry can be quickly and easily solved.

Originality/value

The paper presents a new method based on α‐dense curves for solving Diophantine equations.
Global optimization with alpha‐dense curves: resolution of Boolean equations
Authors: Claudine Bitye Mvondo Esther , Cherruault Yves , Mazza Jean‐Claude
Published: March 2012

Purpose

The purpose of this paper is to use α‐dense curves for solving Boolean equations, 0‐1 integer programming problems such as the shortest path problem or the knapsack problem.

Design/methodology/approach

The paper's aim is to present the applications in Boolean algebra and 0‐1 integer programming of a new method based on α‐dense curves first developed at the beginning of the 1980s by Yves Cherruault and Arthur Guillez. The α‐dense curves generalize the space filling curves (Peanocurves,…) and fractal curves. The main idea consists in expressing n variables by means of a single one.

Findings

Apply the method to Boolean algebra and 0‐1 integer programming.

Originality/value

The paper presents a new method based on α‐dense curves for solving Boolean equations and 0‐1 integer programming problems.
A class of functions whose sum of zeros has bounded real part
Authors: Mora G. , Mora‐Porta G. , Sepulcre J.M.
Published: March 2012

Purpose

This paper aims to introduce a new class of entire functions whose zeros (zk)k≥1satisfy ∑k=1∞Im zk=O(1).

Design/methodology/approach

This is done by means of a Ritt's formula which is used to prove that every partial sum of the Riemann Zeta function,ζn(z):=∑k=1n1/kz,n≥2, has zeros (snk)k≥1verifying ∑k=1∞Re snk=O(1) and extending this property to a large class of entire functions denoted byAO.

Findings

It is found that this new classAOhas a part in common with the classAintroduced by Levin but is distinct from it. It is shown that, in particular,AOcontains every partial sum of the Riemann Zeta functionζn(iz) and every finite truncation of the alternating Dirichlet series expansion of the Riemann zeta function,Tn(iz):=∑k=1n(−1)k−1/kiz, for alln≥2.

Practical implications

With the exception of then=2 case, numerical experiences show that all zeros ofζn(z) andTn(z) are not symmetrically distributed around the imaginary axis. However, the fact consisting of every functionζn(iz) andTn(iz) to be in the classAOimplies the existence of a very precise physical equilibrium between the zeros situated on the left half‐plane and the zeros situated on the right half‐plane of each function. This is a relevant fact and it points out that there is certain internal rule that distributes the zeros ofζn(z) andTn(z) in such a way that few zeros on the left of the imaginary axis and far away from it, must be compensated with a lot of zeros on the right of the imaginary axis and close to it, and vice versa.

Originality/value

The paper presents an original class of entire functions that provides a new point of view to study the approximants and the alternating Dirichlet truncations of the Riemann zeta function.
Robot‐based resistance soldering of optical components
Authors: Gatej Alexander , Pyschny Nicolas , Loosen Peter , Brecher Christian
Published: March 2012

Purpose

Laser systems are becoming more and more a commodity in many fields of application and this is driving a strong trend towards increasingly efficient production technologies and miniaturized products. A central aspect of laser production is the assembly where the majority of cost is due to manual operations. Resistance soldering of optical components is an upcoming technology for automated assembly, especially for high power laser applications. This technology transfers design and packaging concepts from the electronics industry into photonics. The purpose of this paper is to present recent developments in the field of this soldering technology and to show the first experimental results in combination with robot‐based handling.

Design/methodology/approach

Soldering results were examined by resistance measurements, shear testing and optical analysis of the melting zone.

Findings

The experiments conducted proved the viability of robot‐based automated resistance soldering of optical components. Analyses of current and voltage profiles gave valuable information for process control possibilities without additional sensors and validated the theoretical considerations of the temperature dependency of material properties. Shear testing underlined the necessity for accurate mechanical contact arrangement and opened fields for further process developments.

Originality/value

Robot‐based resistance soldering of optical components represents a promising joining technology for the automated assembly of laser systems. Existing solutions with mechanical fixtures hamper the miniaturization of optical systems and concurrently increase material and production costs. Manual and semi‐automated gluing of components is an alternative process with significant disadvantages regarding the robustness of the process and the resulting joint connection.
Developing a model for the bond heel lifetime prediction of thick aluminium wire bonds
Authors: Merkle Lutz , Sonner Marcus , Petzold Matthias
Published: March 2012

Purpose

The purpose of this paper is to establish a law on the durability of thick aluminium wire bonds in low cycle fatigue for different geometries and wire diameters under a purely mechanical load.

Design/methodology/approach

Bond wires with different geometries were tested with various loads and a mechanical test bench, and their endurance was determined. The same load situation was modelled with finite element analysis and then compared against the experimental results.

Findings

A correlation was found between the plastic strain per cycle and the determined lifespan. Therefore, the lifespan can be calculated by mechanical‐plastic simulation for various loop geometries and loading cases.

Practical implications

The loop height strongly influences the durability of the wire bond, whereas other parameters, such as the loop angle, have a weaker influence on the bond heel lifetime.

Originality/value

The mechanical simulation is able to replace the time‐consuming lifetime experiments.
Desired privacy and the impact of crowding on customer emotions and approach‐avoidance responses
Authors: Hwang Johye , Yoon So‐Yeon , Bendle Lawrence J.
Published: March 2012

Purpose

Recognizing that crowding in a restaurant waiting area forms a first impression of service and sets service expectations, the purpose of this study is to investigate the impact of crowding in the effective control of the waiting environment. The study seeks to examine the impact of crowding on customers' emotions and approach‐avoidance responses and to examine the mediating role of emotion and the moderating role of desired privacy in the relationship between crowding and approach‐avoidance responses.

Design/methodology/approach

Using real‐scale, interactive virtual reality (VR) technology that allows high‐fidelity representations of real environments, the authors created a navigable, photo‐realistic three‐dimensional model of a restaurant waiting area. Through an experimental study which manipulated crowding levels in the VR restaurant, they surveyed the subjects' responses toward crowding conditions.

Findings

The study found significant effects of crowding on emotions including arousal and dominance, but not pleasure, and on approach‐avoidance responses. The impact of crowding on approach‐avoidance responses was more direct than indirect, without having emotion as a mediator. It was also found that the desire for privacy as a psychological trait moderated the relationship between crowding and affiliation.

Practical implications

The findings of this study offer restaurant managers insights toward the effective management of the pre‐process service environment during the waiting state that minimizes the negative consequences of waiting/crowding. This study provides three courses of management actions that can make unavoidable crowding in the restaurant waiting situation more enjoyable and comfortable.

Originality/value

By using VR simulation, this study adds a new approach for crowding studies. Theoretically, this study broadened the scope of crowding studies by adding a potential mediating variable, emotions, and a moderating variable, desired privacy, in examining the relationship between crowding and approach‐avoidance responses. Also, by focusing on a restaurant waiting area, the authors were able to explore the pre‐process service expectations.
Capacity optimization analysis for the MICE industry in Las Vegas
Authors: Yang Li‐Ting (Grace) , Gu Zheng
Published: March 2012

Purpose

The purpose of this study is to identify the optimal meetings, incentive travel, conventions, and exhibitions (MICE) capacity for Las Vegas and analyze the over‐ and under‐capacity situation in Las Vegas from 2010 through 2014. The study provides recommendations for Las Vegas's future MICE development based on the capacity analysis.

Design/methodology/approach

A single‐period inventory model, which involves cost of over‐capacity, cost of under‐capacity, and forecasted future MICE demand, was used to identify the optimal capacity in terms of MICE square foot days for each year from 2010 through 2014. The model, which identified optimal capacity, was compared to the planned available capacity for each year to determine the magnitude of over‐ or under‐capacity.

Findings

The cost of over‐capacity was found much greater than the cost of under‐capacity. The model that identified optimal capacity indicates that Las Vegas will experience severe over‐capacity from 2010 to 2014.

Research limitations/ implications

The findings of this study should help researchers and practitioners evaluate the current status of the Las Vegas MICE industry in terms of capacity efficiency. The results suggest that the MICE development in Las Vegas is heading for over‐capacity and the industry must downscale its development plan in the near future to avoid severe over‐capacity.

Originality/value

For the first time in MICE research, this study develops an inventory model for determining the optimal MICE capacity. The model enables researchers and practitioners to identify and quantify over‐ and under‐capacity in the MICE industry in a scientific way.
Reverse logistics disposition decision‐making
Authors: Hazen Benjamin T. , Hall Dianne J. , Hanna Joe B.
Published: March 2012

Purpose

The purpose of this study is to identify the critical components of the reverse logistics (RL) disposition decision‐making process and suggest a decision framework that may guide future investigation and practice.

Design/methodology/approach

The authors utilized a problem‐driven content analysis methodology. RL literature from 2000 through 2010 was content analyzed to determine which components may impact a firm's RL disposition decision.

Findings

The authors extrapolated seven RL disposition decision components from a compilation of 60 variables identified in the literature. Practical implications and suggestions for future research are offered, and a RL disposition decision‐making framework is presented.

Research limitations/implications

Although methodological techniques were carefully followed, the nature of a content analysis may be subject to author bias. Future investigation and use of the framework presented will verify the findings presented here.

Practical implications

This study identifies seven components that should be considered when deciding which RL disposition alternative should be adopted and integrates these components into a decision‐making framework. Supply chain professionals who refer to this framework during the decision process will benefit from a more comprehensive analysis of potential RL disposition alternatives.

Originality/value

Congruent with recent assertions suggesting that RL research is evolving from an operational‐level focus to a holistic business process approach for maximizing value recovery, this study synthesizes operational‐level research to develop a practical framework for RL disposition decision‐making.
Logistics case study based research: towards higher quality
Authors: da Mota Pedrosa Alex , Näslund Dag , Jasmand Claudia
Published: March 2012

Purpose

This paper aims to assess the quality of the case study based research approach as documented in articles published during the past 13 years, based on a synthesis of indicators for the quality criteria truth‐value, transferability, and traceability.

Design/methodology/approach

Content analysis of 134 case study‐based articles published in six leading logistics and supply chain management (SCM) journals between 1998 and 2010 is used to assess and evaluate the quality of the case study‐based research approach as documented in these publications.

Findings

This research provides an overview of the quality of the case study‐based research approach. Results show that the quality is generally low, supporting the ongoing, but empirically unsupported criticism on the quality of case study‐based research. The results also highlight which specific aspects authors and reviewers need to address to ensure high quality of the case study‐based research approach in published articles.

Research limitations/implications

This study is limited to the analysis of published articles in six logistics and SCM journals. Further research should investigate different journals in logistics and other disciplines, and the relationship between the rigor of case study based research and its contribution to the field.

Practical implications

The findings give guidance to authors and reviewers in developing articles with a high‐quality case study‐based research approach and help reviewers and readers to evaluate the quality of the described approach.

Originality/value

The paper verifies the validity of ongoing claims for more rigor in case study‐based research and identifies areas of improvement.
Variational iteration method for Hirota‐Satsuma coupled KdV equation using auxiliary parameter
Authors: Mohammad Mehdi Hosseini Said , Tauseef Mohyud‐Din Syed , Ghaneai Husain
Published: March 2012

Purpose

The purpose of this paper is to apply He's variational iteration method (VIM) coupled with an auxiliary parameter, which proves very effective to control the convergence region of approximate solution.

Design/methodology/approach

The proposed algorithm is tested on generalized Hirota‐Satsuma coupled KdV equation.

Findings

Numerical results explicitly reveal the complete reliability, efficiency and accuracy of the suggested technique.

Originality/value

It is observed that the approach may be implemented on other nonlinear models of physical nature.
Forced convection in a channel with transverse fins
Authors: Yang Min‐Hsiung , Yeh Rong‐Hua , Hwang Jen‐Jyh
Published: March 2012

Purpose

To make the finned exchanger light and compact, the design of optimized fins has become increasingly important nowadays. The purpose of this paper is to present a numerical investigation on forced convection in a horizontal parallel plate channel with inline transverse fins on channel walls.

Design/methodology/approach

Through the use of a stream function vorticity transformation, solution of the transformed governing equations for the system is obtained using the control‐volume method with non‐uniform grid. The extrapolated‐Jacobi scheme was used to solve the finite‐difference equations.

Findings

For fins with fixed fin volumes, the array fins of optimum aspect ratios which dissipate maximum heat transfer in a parallel‐plate channel are obtained. For these optimum fins, it shows that the first fin is the shortest and the height of the rest of fins increases along the downstream direction of the channel. In addition, the optimum aspect ratio of a fin increases with Reynolds number and fin spacing but decreases with thermal conductivity ratio and entrance length with other parameters fixed.

Originality/value

This is the first paper devoted to the exploration of the optimized fin array in a forced convective channel, considering heat conduction in the fins and heat convection in the fluid simultaneously.
Extended homogenous mathematical transport model for thermo dynamical surge analysis
Authors: Biluš Ignacijo , Predin Andrej
Published: March 2012

Purpose

The purpose of the paper is numerical simulation and experimental analysis of a cavitation operating regime in a centrifugal water pump. The main goal is to extend the mathematical model to be able to predict the phenomena where thermodynamic process is controlled by an hydrodynamic flow pattern.

Design/methodology/approach

The mathematical model is being extended and used for numerical simulation of an unstable operating regime in a water pump. Numerical simulation results were compared to thermal imaging system visualisation and flow variables measurements results.

Findings

The presented approach increases the system stability. The model can be used for simulation of system instabilities that involve not just the pump characteristics but those of the complete piping system. Modified turbulence model including compressibility effects lead to reliable simulation results of pump unsteady cavitation behaviour.

Research limitations/implications

The research was limited to an homogenous cavitation transport model based on the additional transport equation approach. The validation results are connected to a single commercial radial water pump geometry and the numerical domain size is limited by computer capability.

Originality/value

The work extends the application of an homogenous cavitation model to the complicated flow regime using advanced turbulence modelling. The re‐entrant jet behaviour in a rotating pump is modelled successfully. The work adds the value of numerical simulation models to engineering problems in fluid machinery.
Exp‐function method for solitary and periodic solutions of Fitzhugh‐Nagumo equation
Authors: Tauseef Mohyud‐Din Syed , Khan Yasir , Faraz Naeem , Yıldırım Ahmet
Published: March 2012

Purpose

The purpose of this paper is to apply exp‐function method to construct generalized solitary and periodic solutions of Fitzhugh‐Nagumo equation, which plays a very important role in mathematical physics and engineering sciences.

Design/methodology/approach

The authors apply exp‐function method to construct generalized solitary and periodic solutions of Fitzhugh‐Nagumo equation.

Findings

Numerical results clearly indicate the reliability and efficiency of the proposed exp‐function method. The suggested algorithm is quite efficient and is practically well suited for use in these problems.

Originality/value

In this paper, the authors applied the exp‐function method to obtain solutions of the Fitzhugh‐Nagumo equation and show that the exp‐function method gives more realistic solutions without disturbing the basic physics of the physical problems.
Numerical investigation of flow instability in shock tube due to shock wave‐contact surface interactions
Authors: Amir Al‐Falahi , Yusoff M.Z. , Yusaf Talal , Ahmed Diyar I.
Published: March 2012

Purpose

The purpose of this paper is to perform a computational fluid dynamics (CFD) simulation that is able to reveal what is happening for the shock wave generated by high speed flow test facility and to develop deeper understanding of all parameters which affect the shock wave velocity profile and pressure and temperature histories inside the facility.

Design/methodology/approach

Two dimensional time accurate Euler solver for shock tube applications was developed to simulate the flow process inside the shock tube. To ensure the ability of the CFD code to capture shocks, rarefaction waves and contact discontinuity and to produce the correct pressure, temperature, density and speed profiles, the code has been validated using two verification approaches. First, the code results have been compared to the Sod's tube problem (exact solution). Second, the code solution is compared with selected experimental measurements for a certain diaphragm pressure ratio.

Findings

Results presented in this paper show that after diaphragm rapture and when the shock did not reflect yet, the flow is symmetry and uniform in y‐direction. As the shock wave reflects from the tube end it will move to the left and interact with the discontinuity surface and the flow no longer symmetry. Results also show that two‐dimensional modeling of the high speed flow test facility is an effective way to obtain facility performance data. Although this paper focused on UNITEN's facility, the CFD code is generic and may be applied to other facilities. The present code showed good capability to provide the x‐t diagram successfully. From this diagram one can determine the useful duration (for this case it is about 10 ms), which is quite comparable compared to other facilities. It can be concluded, based on the agreement with the analytical results, that the numerical formulation for the inviscid part of the solver is valid.

Originality/value

This paper performs a CFD simulation that is able to reveal the shock wave behavior at high speed flow test facility.
Does advertising matter to store brand purchase intention? A conceptual framework
Authors: Levy Shalom , Gendel‐Guterman Hanna
Published: March 2012

Purpose

The hottest trend in retailing is the emergence of “premium” store brands. Though store brands are treated as important players in grocery store strategies, many retailers prefer price over quality and often prefer to invest in store promotion, while neglecting brand advertising. This paper's aims are to propose a conceptual framework, integrating advertising‐related psychographic factors which will be empirically tested.

Design/methodology/approach

Data were collected through a survey of 206 participants randomly recruited among adult grocery shoppers. The study employs a factor analysis method following path analysis using AMOS 17 and structural equation modeling (SEM), based on the maximum likelihood approach.

Findings

The results show the salience of creating a strong and sustainable store brand through advertising and innovation. A store brand's perceived quality was found to be the most important factor in predicting store brand purchase intention, and advertising was found to have an indirect effect on perceived quality, shaped through extrinsic cues and novelty lovers' tendency variables.

Practical implications

Retailers are advised to change their promotional budget's allocation. Along with their in‐store promotions, retailers should invest more heavily in advertising their store brand and offering innovation, in order to build a strong and sustainable brand. The costs of advertising could be compensated by a growth of the total store sales and the store's gross margin.

Originality/value

The originality of this study lies in the conceptual framework proposed to examine the importance of building a strong store brand through advertising and innovation from a psychographic point of view.
The role of emotional aspects in younger consumer‐brand relationships
Authors: Hwang Jiyoung , Kandampully Jay
Published: March 2012

Purpose

This study aims to investigate the roles of three emotional factors (self‐concept connection, emotional attachment, and brand love) in the context of younger consumer‐luxury brand relationships.

Design/methodology/approach

The main data collection was done via a self‐selected online survey of a representative group of younger consumers. Data analysis was performed with structural equation modelling and multidimensional scaling.

Findings

Three emotional factors enhance younger consumers' brand loyalty, but the strength of the impact varies. Emotional attachment has the strongest impact on brand loyalty, followed by self‐concept connection and brand love. Self‐concept connection increases brand love as well as emotional attachment. The result of perceptual mapping shows different perceptions of the luxury brands in younger consumers' minds.

Research limitations/implications

Generalizability needs to be established with a wider range of younger consumer groups. The insights on younger consumers' brand relationships help brand managers devise effective brand management strategies.

Originality/value

This study is the first attempt to identify the importance of emotional aspects in younger consumer‐brand relationship. The current study extends branding literature by shedding lights on the roles of emotional factors in brand management, which also help brand managers.
A longitudinal and cross sectional study of the impact of usage‐based attributes on used product price advertisements
Authors: Estelami Hooman , Raymundo Carlo Francis V.
Published: March 2012

Purpose

The growing volume of consumer transactions in used products markets has given rise to strategic decisions made by sellers in the amount of information disclosed on usage‐based attributes – product attributes that quantify the degree by which a product has been used. This paper seeks to address this issue. Based on the phenomenon referred to as the dilution effect, it is proposed that sellers would have less desire to disclose usage‐based attribute information in product advertisements for older products. The effects of usage‐based attributes on asking prices of used products are also examined and profiled across time and contrasted across three countries: Britain, Canada, and the USA.

Design/methodology/approach

Used product advertisements were obtained for 1995 (USA) and 2010 (USA, Canada, and Britain). The ratio of ad content dedicated to usage‐based attributes was then computed and profiled across various conditions, and variations were tested using statistical methods.

Findings

The results indicate that a dilution‐based strategy, whereby usage‐based product information is less likely to be disclosed for older products, was evident in 1995 as it was in 2010. Furthermore, cross‐country variations were observed in the use of this strategy.

Research limitations/implications

The research presented can be expanded to cover other product categories where used products are exchanged and usage‐based attributes constitute a fundamental consumer consideration in such exchanges. The research can also be extended to cover a wider range of countries for analysis.

Originality/value

This paper extends traditional pricing theory to consider the effects of usage‐based attributes on used product prices and associated consumer communications. Given the growth in the volume of consumer transactions in used product markets, this line of inquiry is relevant not only from an academic perspective but can also inform public policy and potential regulatory measures.
The effectiveness of newsletters in accountants' client relations with small business managers
Authors: Stone Gerard
Published: March 2012

Purpose

The purpose of this paper is to evaluate the effectiveness of one of accounting practitioners' most widely‐used client relations techniques. By evaluating the effectiveness of the newsletters that accountants provide to small business managers, the paper critically assesses their role in contributing to accountants' overall strategy for developing relations with their substantial small business manager client base.

Design/methodology/approach

Semi‐structured interviews were conducted with ten accountants who have provided newsletters to small business clients. The interviews were motivated by the results of a questionnaire administered to a sample of small business managers. The interview findings offer valuable insights into accountants' rationale for providing newsletters to their small business clients and accountants' assessment of the effectiveness of newsletters as a client relations technique. Analysis of the findings is informed by media richness theory.

Findings

The findings indicate that, despite their apparent popularity amongst professional accounting firms, newsletters are an ineffective method for developing relations with accountants' small business manager clients. The effectiveness of accountants' newsletters is diminished by the generic impersonal nature of the newsletter content that managers of small firms cannot relate to their own circumstances and by newsletters' technical accounting and tax content that small business managers have difficulty understanding.

Originality/value

The paper contributes to redressing a gap in research regarding the effectiveness of newsletters in accountants' relations with the economically significant small business sector, while better informing practitioners' development of their advisory relationship with small business managers. Rapidly emerging social media alternatives to the widespread practice of distributing newsletters to facilitate relations with small business clients are introduced as an emergent phenomenon.
Q methodology: is it useful for accounting research?
Authors: Massingham Peter , Massingham Rada , Diment Kieren
Published: March 2012

Purpose

The purpose of this paper is to evaluate the usefulness of Q Methodology for business research, as an alternative technique for accounting researchers.

Design/methodology/approach

Q Methodology is an innovative technique that provides quantitative structure to individuals' opinions via factor analysis. The authors present the results of a case study where Q Methodology was used to examine attitudes towards an on‐line wiki, a Technology Encyclopaedia (TE), amongst 35 engineers and technical employees at a manufacturing company. Management wanted to understand whether employees were willing to embrace social conversational technology as a way of sharing knowledge. The aim of the case study is to demonstrate how Q Methodology works in a practical setting. The authors also examine a published journal article to assess how Q Methodology might be used to enhance accounting research.

Findings

The results show that Q Methodology may provide advantages in data gathering (less respondent burden), data analysis (deeper insight into respondent sub‐conscious), and results (better respondent “ownership” of organisational problems and solutions). However, it also has weaknesses in terms of managerial application.

Research limitations/implications

A limitation is that the discussion is based on a single case study.

Practical implications

When working with an industry partner, researchers may need to consider a more positivist approach and be prepared to explain context behind the statements.

Originality/value

Q Methodology appears to offer most value as a data gathering technique. It may also be used to capture respondents' subconscious views on a topic. While the limited time involved will be attractive to practitioners, there is also the potential benefit of increasing respondents' awareness and understanding of the topic under investigation (i.e. action research), enhancing change management and other sensitive organizational issues.
Dynamics of foreign earnings, assistance and debt servicing in Bangladesh
Authors: Wasiqur Rahman Khan M. , Akbar Ahmed Haydory
Published: March 2012

Purpose

The purpose of this paper is to examine the dynamics between real gross domestic product (GDP), foreign earnings, development assistance and debt servicing in Bangladesh, 1973‐2008, with the incorporation of a structural break after 1990.

Design/methodology/approach

A vector autoregression (VAR) framework using annual data from 1973‐2008 was used to examine the dynamics among the above mentioned variables, with the incorporation of a structural break after 1990. This was followed by innovation accounting and testing for Granger causality.

Findings

It was found that the structural break is significant and all the macro‐variables exhibit trend stationarity. Innovation accounting suggests that the debt servicing capacity of Bangladesh is enhanced by an improvement in foreign earnings, an outcome which is reinforced by Granger causality tests.

Research limitations/implications

A bigger sample size, consisting of quarterly observations is desirable.

Practical implications

These results suggest that an increase in foreign earnings implies an improvement in the capacity to service overseas debt. Thus, from a policy perspective, it is recommended that steps be taken to diversify the sources of foreign earnings. The analysis affirms that there is a causal link between injections, represented by foreign earnings and overseas development assistance and leakages, represented by debt servicing. Such affirmation is certain to be an important input in macroeconomic policy formulation.

Originality/value

The dynamics between real GDP, foreign earnings, development assistance and debt servicing in Bangladesh have been empirically examined using recent developments in time‐series econometrics.