bluuebunny/crossref_metadata_2025_split huggingface dataset:
An efficient algorithm for U-type assembly line re-balancing problem with stochastic task times
Authors: Serin Faruk , Mete Süleyman , Çelik Erkan 
Published: June 2019

Purpose
Changing the product characteristics and demand quantity resulting from the variability of the modern market leads to re-assigned tasks and changing the cycle time on the production line. Therefore, companies need re-balancing of their assembly line instead of balancing. The purpose of this paper is to propose an efficient algorithm approach for U-type assembly line re-balancing problem using stochastic task times.

Design/methodology/approach
In this paper, a genetic algorithm is proposed to solve approach for U-type assembly line re-balancing problem using stochastic task times.

Findings
The performance of the genetic algorithm is tested on a wide variety of data sets from literature. The task times are assumed normal distribution. The objective is to minimize total re-balancing cost, which consists of workstation cost, operating cost and task transposition cost. The test results show that proposed genetic algorithm approach for U-type assembly line re-balancing problem performs well in terms of minimizing total re-balancing cost.

Practical implications
Demand variation is considered for stochastic U-type re balancing problem. Demand change also affects cycle time of the line. Hence, the stochastic U-type re-balancing problem under four different cycle times are analyzed to present practical case.

Originality/value
As per the authors’ knowledge, it is the first time that genetic algorithm is applied to stochastic U-type re balancing problem. The large size data set is generated to analyze performance of genetic algorithm. The results of proposed algorithm are compared with ant colony optimization algorithm.
Accounting, performance management systems and accountability changes in knowledge-intensive public organizations
Authors: Grossi Giuseppe , Kallio Kirsi-Mari , Sargiacomo Massimo , Skoog Matti 
Published: June 2019

PurposeThe purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue ofAccounting, Auditing and Accountability Journal.Design/methodology/approachThe paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.FindingsThe literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.Research limitations/implicationsThis paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.Originality/valueThe paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.
Exploring the transformative potential of management control systems in organisational change towards sustainability
Authors: Narayanan Venkateshwaran , Boyce Gordon 
Published: June 2019

Purpose
The purpose of this paper is to examine the role of management control systems (MCS) in organisational change towards sustainability. In particular, it examines the extent to which MCS may be instrumental in transformative organisational change in this sphere.

Design/methodology/approach
Through an in-depth case study of an Australian multinational corporation in the property sector, this paper explores the possibilities for MCS to influence organisational change towards a multi-bottom-line, balanced approach to social and environmental challenges facing corporations. MCS are conceptualised using Simons’ (1995) Levers of Control framework. On the question of sustainability, the approach adopted in this paper contrasts with much of the prior literature that largely takes a predominantly pragmatist approach and equates sustainability performance with financial performance. The prior literature generally reports a positive role for MCS in organisational change efforts. By contrast, drawing on the typology developed by Hopwood et al. (2005), this paper views sustainability as requiring a balancing of economic, social and environmental concerns.

Findings
The findings indicate that although MCS are not irrelevant, they do not play a transformative role in enabling deep-seated organisational change towards sustainability. The critical literature on the nature of MCS is drawn upon to explore the reasons for the observed non-role.

Originality/value
The analysis sheds light on factors that may influence the effectiveness of conventional notions of MCS in organisational change. The findings contribute to the debate regarding the suitability of continued efforts at using conventional notions of management accounting and MCS in enabling organisational change towards greater social and environmental sustainability. The paper also highlights the value of a critical examination of the usefulness of management accounting and control practices in the context of organisational change towards sustainability.
Towards a semantics representation framework for narrative images
Authors: Li Xuhui , Wu Yanqiu , Wang Xiaoguang , Qian Tieyun , Hong Liang 
Published: June 2019

PurposeThe purpose of this paper is to explore a semantics representation framework for narrative images, conforming to the image-interpretation process.Design/methodology/approachThis paper explores the essential features of semantics evolution in the process of narrative images interpretation. It proposes a novel semantics representation framework, ESImage (evolution semantics of image) for narrative images. ESImage adopts a hierarchical architecture to progressively organize the semantic information in images, enabling the evolutionary interpretation under the support of a graph-based semantics data model. Also, the study shows the feasibility of this framework by addressing the issues of typical semantics representation with the scenario of the Dunhuang fresco.FindingsThe process of image interpretation mainly concerns three issues: bottom-up description, the multi-faceted semantics representation and the top-down semantics complementation. ESImage can provide a comprehensive solution for narrative image semantics representation by addressing the major issues based on the semantics evolution mechanisms of the graph-based semantics data model.Research limitations/implicationsESImage needs to be combined with machine learning to meet the requirements of automatic annotation and semantics interpretation of large-scale image resources.Originality/valueThis paper sorts out the characteristics of the gradual interpretation of narrative images and has discussed the major issues in its semantics representation. Also, it proposes the semantic framework ESImage which deploys a flexible and sound mechanism to represent the semantic information of narrative images.
Unveiling the potentials of circular economy values in logistics and supply chain management
Authors: Ripanti Eva Faja , Tjahjono Benny 
Published: June 2019

PurposeThe purpose of this paper is to unveil the circular economy (CE) values with an ultimate goal to provide tenets in a format or structure that can potentially be used for designing a circular, closed-loop supply chain and reverse logistics.Design/methodology/approachThis is desk-based research whose data were collected from relevant publication databases and other scientific resources, using a wide range of keywords and phrases associated with CE, reverse logistics, product recovery and other relevant terms. There are five main steps in the reformulation of CE principles: literature filtering, literature analysis, thematic analysis, value definition and value mapping.FindingsIn total, 15 CE values have been identified according to their fundamental concepts, behaviours, characteristics and theories. The values are grouped into principles, intrinsic attributes and enablers. These values can be embedded into the design process of product recovery management, reverse logistics and closed-loop supply chain.Research limitations/implicationsThe paper contributes to the redefinition, identification and implementation of the CE values, as a basis for the transformation from a traditional to a more circular supply chain. The reformulation of the CE values will potentially affect the way supply chain and logistics systems considering the imperatives of circularity may be designed in the future.Originality/valueThe reformulation principles, intrinsic attributes and enablers of CE in this paper is considered innovative in terms of improving a better understanding of the notion of CE and how CE can be applied in the context of modern logistics and supply chain management.
The paradox of the contented female worker
Authors: Asadullah M. Niaz , Talukder Fahema 
Published: June 2019

Purpose
The purpose of this paper is to study the determinants of subjective and emotional well-being of workers in Bangladesh’s female-intensive export-oriented ready-made garments (RMG) factories based on a function of demographic, economic and psychological factors and work-place characteristics.

Design/methodology/approach
Employee-level data are obtained from a purposefully designed survey conducted in 2014 on 50 RMG factories located outside the country’s export processing zones. Dependent variables include domain-specific as well as overall life satisfaction. The analysis is quantitative in nature and based on ordered probit and (factory) fixed-effect regression models.

Findings
Compared to men, female workers are found to be more satisfied with life and financial situations and less depressed, a finding that is robust to controls for workplace characteristics and policies (e.g. provisions for childcare; higher presence of female supervisors; and management’s attitude toward work life balance) and factory fixed effects. This suggests that despite various compliance-related problems, employment in the RMG sector is intrinsically valued by female employees. Among other findings, although absolute income does not appear to affect well-being, relative income effect is statistically significant.

Originality/value
Although there is a sizable literature on the importance of decent jobs and women’s employment in low-pay manufacturing jobs in developing countries, studies on whether women intrinsically value such jobs are limited. Our study is unique in the sense that it draws on a purposefully designed survey conducted a year after the deadly collapse of RMG factory buildings in Dhaka, Bangladesh. The incident exposed unsafe work conditions in which millions of women work in manufacturing sector around the developing world. To our knowledge, this is also the first paper on subjective assessment of work and non-work aspects of lives of women employed in Bangladesh’s RMG sector. The study also contributes to the international literature on the paradox of the contented female worker in low-pay jobs. Therefore, the paper will be of significant interest to readers from other countries that rely on apparel exports and depend on female labor.
Mutual fund trading around mergers and fund performance
Authors: Kaprielyan Margarita , Hossain Md Miran , Danso Charles Armah 
Published: June 2019

Purpose
The purpose of this paper is to investigate whether mutual funds (MFs) take positions in companies that subsequently engage in M&As and whether fund managers adjust portfolio holdings in the same direction as wealth creation from mergers. Further, the study is the first to examine the relation between active trading surrounding M&As and risk-adjusted performance in MFs.

Design/methodology/approach
The sample includes mergers conducted by publicly traded acquirers of public and private targets over 2003–2016. Several measures of MF managerial activeness in M&As are introduced: merger trading intensity (proportional change in fund’s holdings of M&A stocks), active merger weight (deviation of the fund’s actual weights in M&A stocks and value weights) and active merger trading (deviation of the fund’s actual weights in M&A stocks from the average weights in M&A stocks across the funds within the same Center for Research in Security Prices objective).

Findings
Fund managers who are more vested in the firms engaged in M&As and who are more active in their trades of M&A firms generate higher contemporaneous and subsequent risk-adjusted performance, indicative of managerial skill. Active M&A trading effect on performance is economically meaningful.

Originality/value
This is the first study to examine whether previously documented predictive power of active institutions regarding M&As’ profitability leads to higher risk-adjusted returns for MF investors. The study introduces several measures to gauge how actively fund managers trade companies engaged in M&As and contributes to the literature on MF managers’ ability to pick stocks.
Driving impact through base of the pyramid distribution models
Authors: Varga Valeria , Rosca Eugenia 
Published: June 2019

Purpose
The purpose of this paper is to answer the following research question: how can intermediaries contribute to social impact creation through their interventions at different levels of distribution networks in the base of the pyramid (BoP) markets?

Design/methodology/approach
The paper adopts an embedded case study of an intermediary organization. The analysis focuses on the intervention of the intermediary on the distribution stages of supply chains in four different projects in the food sector in Ethiopia, Benin, Nigeria and Bangladesh.

Findings
The embedded case study reveals essential formal and informal roles undertaken by the intermediary organization to develop decentralized distribution networks based on local micro-entrepreneurs. The study proposes that efforts undertaken by the intermediaries toward knowledge sharing and capacity building among partners can enable the adoption of pro-poor strategies across the supply chain. Moreover, hybrid intermediaries can act as “guardians” of the mutual value creation approach since one of their key roles is to advocate the needs of the BoP.

Research limitations/implications
Important implications for improving nutrition and food security in the BoP markets are developed based on the empirical findings. The findings open avenues for further research into the antecedents of retention rates in distribution networks based on local micro-entrepreneurs.

Practical implications
Findings have implications for different types of BoP initiatives by highlighting how intermediary organizations intervene to develop distribution models with a special focus on social impact.

Originality/value
This paper fills an important research gap by discussing social impact aspects in BoP supply chains by adopting the perspective of intermediary organizations.
Crafting strategy for international marketing: outside-in or inside-out?
Authors: Asseraf Yoel , Shoham Aviv 
Published: June 2019

PurposeDrawing on the resource-based view, dynamic capabilities and exploration literatures, the purpose of this paper is to simultaneously investigate the impact of outside-in (OI) and inside-out (IO) strategic approaches on international strategic performance.Design/methodology/approachA survey-based quantitative study was used. The final sample consisted of 202 internationally active SBUs of Israeli firms. Data were analyzed using structural equation modelling.FindingsOI approach to strategy enhances international performance more than IO does. OI is antecedent of exploratory marketing capabilities (MCs), while IO is antecedent of exploratory technological capabilities (TCs). The direct positive effect of exploratory MCs on performance is twice as strong as exploratory TCs are. Additionally, exploratory MCs positively impact performance through product adaptation.Practical implicationsTo enhance international performance, managers should devote attention to an OI approach by incorporating a market orientation with responsive flexibility. Managers should be aware that exploratory MCs are more important in an international context than exploratory TCs are. Stakeholders such as venture capitalists can use the OI–IO model to predict which international venture is more promising.Originality/valueThis paper contributes to the international marketing field by shedding light on the OI–IO debate, its transformation into exploratory capabilities and how it relates to the standardization–adaptation debate. New and broad OI–IO’s conceptualizations are developed and new viewpoints for understanding how international marketing should work and what motivates firms to adapt are offered. Overall, an OI–IO typology helps to bring order to an otherwise confusing conceptual landscape.
Digital or human touchpoints? Insights from consumer-facing in-store services
Authors: Vannucci Virginia , Pantano Eleonora 
Published: June 2019

Purpose
Prior research highlights the extent to which consumers largely appreciate the possibility to choose among different digital touchpoints during the in-store experience, which results in a pervasive introduction of digital touchpoints as the first point of contact between retailers and consumers. However, consumers also give value to the human interactions in the service channels. The previous studies do not conclusively indicate the best balance of digital and human services. The purpose of this paper is to understand consumer-facing in-store services in new technology-enriched retail settings.

Design/methodology/approach
A qualitative approach involving face-to-face semi structured interviews was applied. To this end, the authors recruited 26 participants in Northern Italy between October and November 2017.

Findings
Results reveal motivations, preferences and discouraging factors leading consumers’ interactions with digital or human touchpoints. Findings ultimately provide useful guidelines to managers on understanding consumers’ attitudes toward digital vs human touchpoints phenomenon.

Originality/value
By identifying the key drivers of either digital and human touchpoints selection in offline retail settings, the present study figured out the attributes playing the crucial role in determining consumers’ preference regarding the in-store alternatives. Findings allow a further greater clarification of the practical issues, with emphasis on the new of human–machine integration.
The clothes swapping phenomenon – when consumers become suppliers
Authors: Henninger Claudia Elisabeth , Bürklin Nina , Niinimäki Kirsi 
Published: June 2019

PurposeThe purpose of this paper is to explore swap-shops, which emerged as part of the collaborative consumption phenomenon, by investigating what the implications are of consumers acting as suppliers and how this affects supply chain management within the context of the fashion industry.Design/methodology/approachThis study explores the collaborative consumption phenomenon through swap-shops in three countries: the UK, Finland and Germany. In-depth semi-structured interviews were conducted with swappers, non-swappers and organisers. To further enhance the data set six observations of swap-shop events were conducted. Data were transcribed and analysed using multiple coding cycles and using a grounded research approach.FindingsFindings indicate that consumers were most concerned with availability/sizing and quality of garments, whilst organisers felt uncertainty was the biggest issue. Data allowed creating a framework that blueprints the swapping supply chain, in which consumers emerge as suppliers. It highlights possible activities in different cycles, whilst furthermore indicates that consumption cycles can move from monetary (e.g. selling) to non-monetary transactions (e.g. swapping) and vice versa.Practical implicationsSwapping as a relatively new fashion supply mode implies a fluidity of market roles. Disruptive business models can blur boundaries between the supply- and demand-side. This indicates that consumers can change “roles” multiple times as they go through the consumption cycle.Originality/valueThe authors extended the knowledge on swapping by describing how this phenomenon can activate consumers, and extend and intensify the use of garments and therefore swapping can slow the material throughput in the system. It is the first paper to focus solely on swapping within a three country context.
Another look at property market maturity framework and its application to Lagos property market, Nigeria
Authors: Olaleye Abel , Adebara Beatrice Oyinloluwa 
Published: June 2019

PurposeThe purpose of this paper is to re-examine the framework for determining property market maturity by including the economic characteristics of a country in the measure.Design/methodology/approachThe examination was done in Lagos property market, which was stratified into Mainland and Island markets. A total of 181 estate surveying and valuation firms and 87 property development companies, as represented by top-level managers, participated in the survey. Data were collected on their perception of property market maturity attributes that included market openness, presence of professionals, level of transparency and state of the economy, among others. The data were analyzed using mean rating and mean deviation.FindingsThe result showed that “diversity of real estate products and forms” was ranked highly and had reached a mature stage in Lagos Mainland, Island and the aggregated Lagos market. Contrarily, the state of the economy was still at immature stage in Lagos and its sub-markets. Overall, the results showed that the Lagos property market was emerging and that the inclusion of economic features in the maturity framework reduced the level of maturity of the market when compared with previous studies.Practical implicationsThe study implied that the assessment of the state of economy of a country, as part of the attributes for measuring property market maturity, will impact on the result and should be taken into consideration.Originality/valueThe study adds to the previous studies on property market maturity by assessing the impact of the economic characteristics of a country on the measure.