bluuebunny/crossref_metadata_2025_split huggingface dataset:
Modeling creep in a rotating disc with linear and quadratic composition gradients
Authors: Gupta V.K. , Kumar Vijay , Ray S. 
Published: May 2009

PurposeThe purpose of this paper is to investigate the effect of imposing linear and quadratic composition gradients on the steady state creep behavior of a rotating functionally graded Al‐SiCP disc operating under a radial thermal gradient.Design/methodology/approachMathematical model to describe steady state creep behavior in rotating discs made of isotropic aluminum composite containing linear and quadratic distributions of Silicon Carbide (SiCP) in the radial direction has been formulated. The discs are assumed to operate under a radial thermal gradient originating due to braking action as estimated by FEM analysis. The steady state creep behavior of the discs under stresses developing due to rotation has been determined following Sherby's law. Based on the developed model, the distributions of stresses and strain rates have been obtained and compared for various functionally graded material (FGM) discs containing the same average amount (20 vol per cent) of dispersoid. The creep response of a composite disc with uniform SiCP content of 20 vol per cent and operating under a radial thermal gradient has also been computed for comparison with the results obtained for FGM discs.FindingsThe study reveals that the distribution of stresses and strain rates in a rotating composite disc operating under a radial thermal gradient are significantly affected by different particle distributions with in the disc. The creep stresses and steady state creep rates in a rotating FGM disc can be significantly reduced by employing more SiCP particles in the middle compared to the inner and the outer radii.Originality/valueThe study provides an understanding of the required tailoring of composition in order to control creep stresses and creep rates in a rotating FGM disc operating under a radial thermal gradient.
Natural neighbor Galerkin method for deflection analysis of inflatable structures
Authors: Dialami Narges , Daneshmand Farhang 
Published: May 2009

PurposeThe purpose of this paper is to extend the application of natural neighbor Galerkin Method (NNGM) to deflection analysis of inflatable structures such as new and modern textile structures under arbitrary conditions.Design/methodology/approachInflatable structures have a proper mechanical strength when they are inflated at different pressures. NNGM or natural element method (NEM) is defined as a new meshfree method based on the natural neighbor interpolation to analyze the deflections of these structures under arbitrary pressures, load and support conditions. The whole interpolation is built with regard to the natural neighbor nodes and Voronoi tessellation of the given point.FindingsThe performance of NNGM is investigated in the deflection analysis of inflatable tubes and panels. The excellent agreement between the presented modeling and analytical results and also finite element solutions and experiment are observed.Originality/valueDespite the wide usage of NNGM in many engineering problems, this comparison shows the other aspect of application of NNGM in the deflection analysis of inflatable structures, not previously examined.
A survey on the advancement of QA (quality assurance) to TQM (total quality management) for construction contractors in Hong Kong
Authors: Lau Andrew W.T. , Tang S.L. 
Published: May 2009

PurposeThe purpose of this paper is to report an investigation on the advancement of QA to TQM for construction contractors in Hong Kong.Design/methodology/approachThe investigation is based on a questionnaire survey. The questionnaire was answered by 40 respondents working in construction contractors in Hong Kong including project managers, section managers, senior engineers and quality managers. The data obtained from the questionnaire survey were then analysed.FindingsThe results of the questionnaire survey are presented in the form of the levels of application of QA and TQM as practised by the contracting organizations in Hong Kong. The findings suggest that contractors are fully familiar with the application of QA but are less familiar with that of TQM. Both QA and TQM items that are mostly practised and seldom practised are discussed. In association with the findings, potential areas for exploratory studies in quality management systems and the quality culture of the Hong Kong construction industry are suggested.Originality/valueThe paper explores new directions in the advancement of QA to TQM for construction contractors and offers help to practitioners in providing a direction for construction quality management improvement.
The demerit‐based control chart for trinomial distribution
Authors: Chattinnawat Wichai 
Published: May 2009

PurposeThe purpose of this paper is to investigate the properties of the classical goodness of fit test statistics X2, G2, GM2, and NM2 in testing quality of process represented as the trinomial distribution with dip null hypothesis and to devise a control chart for the trinomial distribution with dip null hypothesis based on demerit control chart.Design/methodology/approachThe research involves the linear form of the test statistics, the linear function of counts since the marginal distribution of the counts in any category is binomial or approximated Poisson, in which the uniformly minimum variance unbiased estimator is the linear function of counts. A control chart is used for monitoring student characteristics in Thailand. The control chart statistics based on an average of the demerit value computed for each student as a weighted average lead to a uniformly most powerful unbiased test marginally. The two‐sided control limits were obtained using percentile estimates of the empirical distribution of the averages of the demerit.FindingsThe demerit control chart of the weight set (1, 25, 50) shows a generally good performance, robust to direction of out‐of‐control, mostly outperforms the GM2 and is recommended. The X2, NM2 are not recommended in view of inconsistency and bias. The performance of the demerit control chart of the weight set (1, 25, 50) does not dramatically change between both directions.Practical implicationsNone of the multivariate control charts for counts presented in the literature deals with trinomial distribution representing the practical index of the quality of the production/process in which the classification of production outputs into three categories of “good”, “defective”, and “reworked” is common. The demerit‐based control chart presented here can be applied directly to this situation.Originality/valueThe research considers how to deal with the trinomial distribution with dip null hypothesis which no research study so far has presented. The study shows that the classical Pearson's X2, Loglikelihood, modified Loglikelihood, and Neyman modified X2 could fail to detect an “out‐of‐control”. This research provides an alternative control chart methodology based on demerit value with recommended weight set (1, 25, 50) for use in general.
User‐satisfaction‐based knowledge management performance measurement
Authors: Lo Kwong‐Chi , Chin Kwai‐Sang 
Published: May 2009

PurposeThis paper aims to develop a user‐satisfaction‐based knowledge management performance measurement model, including identifying the assessment criteria sourced from user‐satisfaction‐based core values, critical success factors and phases of knowledge management process. With the aid of the developed measurement model, organisations could assess the strength and weakness of their own knowledge management system and practice and then identify areas for improvement.Design/methodology/approachUser‐satisfaction‐based core values, critical success factors and five‐phase knowledge management process are identified through literature review and analysis, and expert interviews, with the aid of system‐modelling techniques.FindingsThe seven user‐satisfaction‐based core values, eight critical success factors and five‐phase knowledge management process are identified as the basis of the assessment criteria. These assessment criteria provide academics and practitioners with a new insight into the research landscape for knowledge management performance measurement.Originality/valueThe user‐satisfaction‐based approach provides direct measurement of knowledge management performances in organisations. The developed user‐satisfaction‐based knowledge management performance measurement model covers comprehensive assessment criteria, which are crucial to enable organisations to measure their knowledge management practices and identify improvement areas. It also provides a platform to benchmark performances among companies and even industries, and in turn continually improve knowledge management performances.
Application of the Taguchi method for optimization of parameters to maximize text message entering performance of mobile phone users
Authors: Al‐Darrab Ibrahim A. , Khan Zahid A. , Zytoon Mohamed A. , Ishrat Sheikh I. 
Published: May 2009

PurposeThe purpose of this paper is to demonstrate application of the Taguchi method to determine the optimum level of three important parameters (factors) related to the use of a mobile phone for the text message entering task, namely illumination level, noise level and mobile angle that maximizes the performance of mobile phone users.Design/methodology/approachThree levels of each parameter as available in the literature, except for the mobile angle, were considered. The design of the experiment, as proposed by Genichi Taguchi, was used to conduct nine experiments. A total of 30 male subjects participated in the experimental study. The text message entry task, in the form of Arabic text, was presented to the participating subjects and their performance, measured in terms of mean number of characters entered per minute, was recorded. The signal‐to‐noise (S/N) ratio and the analysis of variance (ANOVA) were employed to investigate the users' performance. Finally, a confirmation test was conducted to verify the validity of the results.FindingsResults showed that, at the illumination level of 475 lux, noise level of 45 dB(A), and mobile angle of 70 degrees, the subjects were quite comfortable, efficient and entered the maximum number of characters in the mobile phone per minute. The noise was found to be the dominant parameter with a contribution of 95.53 percent towards the laid down objective followed by mobile angle, 3.25 percent and illumination level, 0.66 percent.Originality/valueTo the best of the authors' knowledge no study has been conducted in the past to investigate the effect of these parameters on the performance of the mobile phone users. In addition, no attempt has yet been made to find the optimal level of these parameters from a text‐entering viewpoint. The paper represents original research and in the authors' opinion carries significantly important values as it provides new information for those involved in the design of the mobile phone environment.
A simple and effective R chart to monitor the process variance
Authors: Prajapati D.R. , Mahapatra P.B. 
Published: May 2009

PurposeThe purpose of this paper is to introduce a new design of an R chart to catch smaller shifts in the process dispersion as well as maintaining the simplicity so that it may be applied at shopfloor level.Design/methodology/approachHere a new R chart has been proposed which can overcome the limitations of Shewhart, CUSUM and EWMA range charts. The concept of this R chart is based on chi‐square (χ2) distribution. Although CUSUM and EWMA charts are very useful for catching the small shifts in the mean or standard deviation, they can catch the process shift only when there is a single and sustained shift in process average or standard deviation.FindingsIt was found that the proposed chart performs significantly better than the conventional (Shewhart) R chart, CUSUM range schemes proposed by Chang and Gan for most of the process shifts in standard deviation. The ARLs of the proposed R chart is higher than ARLs of CUSUM schemes for only ten cases out of 40. The performance of the proposed R chart has also been compared with the variance chart proposed by Chang and Gan for various shifts in standard deviation. The ARLs of the proposed R chart are compared with Chang's R chart for sample sizes of 3 and it can be concluded from the comparisons that the proposed R chart is much better than Chang's variance chart for all shift ratios for sample size of three. Many difficulties related to the operation and design of CUSUM and EWMA control charts are greatly reduced by providing a simple and accurate proposed R chart scheme. The performance characteristics (ARLs) of the proposed charts are very comparable to a great degree with FIR CUSUM, simple CUSUM and other variance charts. It can be concluded that, instead of considering many parameters, it is better to consider single sample size and single control limits because a control chart loses its simplicity with a greater number of parameters. Moreover, practitioners may also find difficulty in applying it in production processes. On the other hand, CUSUM control charts are not effective when there is a single and sustained shift in the process dispersion.Research limitations/implicationsA lot of effort has been done to develop the new range charts for monitoring the process dispersion. Various assumptions and factors affecting the performance of the R chart have been identified and taken into account. In the proposed design, the observations have been assumed independent of one another but the observations may also be assumed to be auto‐correlated with previous observations and the performance of the proposed R chart may be studied.Originality/valueThe research findings could be applied to various manufacturing and service industries as it is more effective than the conventional (Shewhart) R chart and simpler than CUSUM charts.
Measuring audit quality in an era of change
Authors: Duff Angus 
Published: May 2009

PurposeThe purpose of this paper is to consider changing perceptions of audit quality in the UK during a period of significant environmental change. The views of three audit stakeholder groups of auditors (n=109 and 183), auditees (n=75 and 121), and investors (n=74 and 111) are considered.Design/methodology/approachThe paper uses survey data collected in February 2005, comparing results to a dataset gathered in February 2002, coincident with the Enron/Andersen debacle. Three issues are addressed. First, the construct validity of scale scores is assessed. Second, the measurement equivalence between the three groups is considered. Third, an assessment of group differences and differences attributable to time of administration is undertaken.FindingsResults identify that audit quality is defined by four higher‐order factors labeled competence, independence, relationship, and service qualities. Confirmatory factor analyses indicated measurement equivalence across groups drawn from the three samples and two time periods. Contrary to expectations, mean scores on the “technical” audit factors (competence, relationship, and independence) fell from 2002 to 2005. However, as expected, no change in service qualities mean scores was identified across the period.Originality/valueThe paper assesses stakeholder attitudes at a time when the UK audit environment has undergone significant change between the 2002 and 2005 administrations of the instrument.
An analysis of graphic disclosure in annual reports: the case of Turkey
Authors: Uyar Ali 
Published: May 2009

PurposeThe purpose of this study is to: discover the nature and extent of the use of graphs by the top 100 companies listed on the Istanbul Stock Exchange (ISE), Turkey; compare patterns of graphic disclosure across industries; and assess the correlation between graphic disclosure and the variables: open‐to‐public ratio, firm performance, firm size, and firm profitability.Design/methodology/approachThe methodology of the study is content analysis of annual reports of the corporations listed on the ISE for the year 2006.FindingsThe major findings of the study are as follows. About 75 percent of the companies include graphs in their annual reports. The average number of graphs contained in annual reports is 8.6. Financial companies have the highest graph usage per annual report (10.16). The most widely graphed financial variables are sales and earnings; however, earnings per share and dividend per share variables are graphed by none of the companies. There is no correlation between graphic disclosure and the variables open‐to‐public ratio and firm performance. There is a significant positive correlation between graphic disclosure and the variables firm size and profitability.Research limitations/implicationsThe findings of this paper are based on the study conducted on the ISE. The results are not generaliseable to non‐listed companies.Originality/valueThe paper is one of the rare graphical studies conducted in developing countries. Moreover, the study is the first of its kind that has ever been conducted in Turkey.
Disclosure and dividend signalling when sustained earnings growth declines
Authors: Hussainey Khaled , Aal‐Eisa Jinan 
Published: May 2009

PurposeThe purpose of this paper is to examine whether voluntary disclosure and dividends signal future earnings for decline earnings growth firms. It seeks to inform regulators (and managers) about the potential benefits of increased disclosure and increased dividends to investors for firms that suffer an earnings decline after a sustained period of annual earnings growth.Design/methodology/approachThe event study methodology is used to examine the behaviour of 33 non‐financial UK firms after a decline of their sustained earnings growth. It also uses the computerised content analysis to count the number of forward‐looking sentences in the annual report narratives. It calculates changes in disclosure and dividends in the year of earnings growth declines and examine their association with the abnormal future earnings.FindingsConsistent with prior research, it is found that increasing dividends does not convey value relevant information about future earnings for decline earnings growth firms. However, based on disclosure signalling theory, it is found that increasing levels of forward‐looking information in annual report narratives is an important mechanism for signalling future earnings for these firms.Practical implicationsFor an effective communication with the stock market in the years of earnings decline after sustained period of growth, managers should give high priority to developing an appropriate and complete set of forward‐looking information in their annual reports. This will enable investors to better anticipate firms' future prospects. The results suggest that if forward‐looking statements in annual report narratives contain value relevant information for investors, then regulators should consider a compulsory narrative section (i.e. operating and financial review) in the annual report.Originality/valueThis paper is the first to study the value relevance of voluntary disclosure for decline earnings growth firms.
The effect of performance feedback and client importance on auditors' self‐ and public‐focused ethical judgments
Authors: Cianci Anna M. , Lloyd Bierstaker James 
Published: May 2009

PurposeThe purpose of this paper is to investigate the effect of performance feedback and client importance on auditors' self‐ and public‐focused ethical judgments.Design/methodology/approachAn experiment is conducted in which 71 auditors are assigned to one of four conditions created by fully crossing performance feedback (positive and negative) and client importance (high and low).FindingsConsistent with expectations, auditors who receive positive (negative) feedback make more (less) ethical judgments in a self‐focused task (a judgment that produces consequences that are relevant for the auditor). Auditors also make more (less) ethical judgments in a public‐focused task (a judgment that has consequences for both the auditor and the public) when auditing a less (more) important client. Finally, auditors who receive positive feedback and audit a less important client make more ethical judgments in both tasks than all other auditors.Practical implicationsThese findings suggest that auditors are susceptible to pressures from negative feedback and client importance, even in situations where their decisions will have public consequences, despite regulatory changes intended to enhance audit quality.Originality/valueThis is the first paper that provides evidence that different sources of pressure (performance feedback and client importance) differentially affect ethical tasks differing in decision consequences (self‐ and public‐focused). Such evidence suggests the importance of matching pressure source to ethical task type.
Audit committees: voluntary formation by ASX non‐top 500
Authors: Chen Li (Glenda) , Kilgore Alan , Radich Renee 
Published: May 2009

PurposeThis paper aims to examine the relationship between firm characteristics and incentives for the voluntary formation of audit committees by non‐top 500 firms listed on the Australian Stock Exchange (ASX).Design/methodology/approachData are obtained from a random sample of 224 non‐top 500 firms listed on the ASX for the year 2005. Logistic regression analysis is used to examine the characteristics of non‐top 500 firms who have voluntarily established audit committees.FindingsThe results are consistent with the hypothesis that incentives to voluntarily form audit committees increase with agency costs of debt. The results show a significant and positive association between cost of debt, firm size, number of directors on the board, the proportion of independent directors, independent board chair and the voluntary formation of audit committees.Research limitations/implicationsResults indicate that firm size is not necessarily the primary influence in voluntary formation of audit committees. Board size and the proportion of independent directors and having an independent board chair also have a significant influence on the decision. These results suggest that audit committees will be established in high agency cost of debt situations, where there are economies of scale and are reflective of a desire to reduce information asymmetries and the liability exposure of outside directors.Originality/valueThis study provides useful insights and direction in examining voluntary formation in an Australian context using non‐top 500 firms. The results have implications for regulators in considering making audit committees mandatory for all listed companies.