bluuebunny/crossref_metadata_2025_split huggingface dataset:
Value management and activity based costing model in the Tunisian restaurant
Authors: Ben Hadj Salem‐Mhamdia Amel , Bejar Ghadhab Bahia 
Published: March 2012

PurposeThe purpose of this study is to show how using value management (VM) together with activity based costing (ABC) for menu analysis helps managers to estimate contribution margins more precisely and to analyze customer satisfaction. This new approach is considered an appropriate tool for guiding and directing the process of making decisions.Design/methodology/approachIn this research a case study is employed to examine whether the application of the ABC/VM approach can improve the decision‐making process in a Tunisian à la carte restaurant. Data were collected over the period of a month using direct observations of restaurant activities to calculate profitability, and a questionnaire was administered to determine customer satisfaction.FindingsThe results show that six of 11 menu items were profitable. The results also show that managers should analyze profitability and customer point of view simultaneously in order to inform the decision‐making process.Research limitations/implicationsOnly a single à la carte‐style restaurant and the dinner menu was examined in this study. Future research should apply the model to other restaurant types in order to validate the model.Practical implicationsThe paper suggests that using activity based costing with value management can enhance the quality of the decision‐making process. It demonstrates to managers how they can reduce their costs and improve resource allocation, taking into consideration customer needs and satisfaction.Originality/valueThe paper combines two analytic techniques (VM and ABC) that reveal a menu's true profit and loss picture and a menu item's value.
Event sponsorship by alcoholic and non‐alcoholic drinks businesses in India
Authors: Moital Miguel , Whitfield Julie , Jackson Caroline , Bahl Arjun 
Published: March 2012

PurposeThis paper aims to examine event sponsorship decision making by the Indian drinks industry, comparing the non‐alcoholic and alcoholic drinks sectors.Design/methodology/approachData regarding event sponsorship activity, perceptions of event sponsorship, motives to sponsor, form of investment and structure of sponsorship was obtained from a sample of 61 drinks producers in India through a questionnaire. Mann‐Whitney and logistic regression were employed to compare the alcoholic and the non‐alcoholic sectors.FindingsThe results suggest that the alcohol and non‐alcohol drinks sectors sponsored a similar level of events, but in investment volume terms, sponsorship from the non‐alcoholic sector is far greater than that of the alcoholic sector. While the two sectors are similar in many ways, the emphasis placed on certain motives for sponsoring events was different, with alcoholic drinks businesses placing greater importance on reaching niche audiences and increasing media coverage than non‐alcoholic ones.Research limitations/implicationsA limited number of areas of the sponsorship decision‐making were covered, yet the study provides insights into the decision making of one of the key sponsoring industries: the drinks industry.Practical implicationsSecuring sponsorship is becoming more difficult and complex. By understanding how sponsors make decisions, including potential variations between companies within an industry, event organisers will be in a better position to tailor sponsorship proposals, enhancing the likelihood of obtaining the desired sponsorship contracts.Originality/valueMost sponsor decision‐making research focuses on how sponsorship decisions can be improved so that they work better for the sponsor. This paper, in contrast, emphasises that by understanding how clients make decisions (i.e. sponsors), sellers (i.e. the sponsored) will be in a better position to win over competition and secure the desired sponsorship deals.
Critical factors of wine tourism: incentives and barriers from the potential tourist's perspective
Authors: Marzo‐Navarro Mercedes , Pedraja‐Iglesias Marta 
Published: March 2012

PurposeWine tourism is emerging as a lucrative industrial sector, capable of generating considerable economic development, and there are numerous wine‐producing regions that would like to become new tourist destinations. To do so the agents involved must know the incentives for and barriers to (the participation of) potential tourists, as well as the significance of those incentives and barriers. This paper seeks to address these issues.Design/methodology/approachAn analysis of opinions from a sample of residents in Aragón, an important wine‐producing region of Spain, established the main groups of existing incentives. Subsequently, a model of structural equations was considered, to establish what effect the previously‐obtained incentives and different existing barriers have on the intention to generate wine tourism.FindingsThe results indicate that the services offered by wineries and the appeal of the destination are the key incentives. Moreover, personal barriers constitute the main impediment to participating in wine tourism, with structural barriers taking second place.Practical implicationsIt is necessary to develop strategies that increase interest in the wine product and in related activities, in order to successfully develop wine tourism, considering that, in the case studied, neither cost nor time nor distance act as barriers for developing wine tourism.Originality/valueA review of the existing literature shows that, in spite of the growing interest in wine tourism over the last five years in Spain, much remains to be explored. An analysis of the factors that could have an impact on participation in tourism activities related to wine in Spain is among the topics receiving little attention. The tested model includes incentives for, and barriers to, the strategic development of wine tourism. This model represents the first empirical proposal for the Spanish case.
Performance management in supply chains: logistics service providers' perspective
Authors: Forslund Helena 
Published: March 2012

PurposeLogistics service providers (LSPs) are important actors for creating logistics performance in supply chains. However, there is little previous research on how they handle the performance management process. The purpose of this paper is to explore the handling of the performance management process and its obstacles from the perspective of LSPs.Design/methodology/approachA multiple‐case study is conducted with the three largest LSPs in Sweden.FindingsThe handling of the performance management process shows similarities among LSPs in selecting performance variables, defining metrics, and capturing real‐time data. The differences are found in target setting, in report‐making and analysing, and in the perceived demand for performance management. The following three perceived obstacles are found for supply chain performance management: lack of understanding and knowledge; poor capabilities for adapting performance metrics definitions; and lagging IT solutions for performance report‐making. The findings indicate possibilities for an increased supply chain scope where activities are handled by the partner that has the best capabilities, improving efficiency in supply chains.Research limitations/implicationsThe study contributes to performance management theory by providing exploratory knowledge of the supply chain performance management process and its obstacles from the perspective of three LSPs. The study focuses on large LSPs and has respondents at the managerial level.Practical implicationsThe study reveals differing supply chain performance management practices among LSPs, which implies that customers can choose an LSP that handles performance management in the way required.Originality/valueLittle previous research includes LSPs in studies of supply chain performance management. In particular it is unusual to have the perspective of LSPs and apply case‐based methodology.
Effects of surface mass transfer on steady mixed convection flow from vertical stretching sheet with variable wall temperature and concentration
Authors: Patil Prabhugouda M. 
Published: March 2012

PurposeThe purpose of this paper is to study the effects of surface mass transfer on the steady mixed convection flow from a vertical stretching sheet in a parallel free stream with variable wall temperature and concentration.Design/methodology/approachAn implicit finite difference scheme in combination with the quasilinearisation technique is employed to obtain non‐similar solutions of the governing boundary layer equations for momentum, temperature and concentration fields.FindingsThe numerical results are reported here to display the effects of mixed convection parameter, ratio of buoyancy forces, surface mass transfer (suction and injection), the ratio of free stream velocity to the composite reference velocity, Prandtl number and Schmidt number on velocity, temperature and concentration profiles as well as on skin friction, Nusselt number and Sherwood number.Research limitations/implicationsThermophysical properties of the fluid in the flow model are assumed to be constant except the density variations causing a body force term in the momentum equation. The Boussinesq approximation is invoked for the fluid properties to relate density changes, and to couple in this way the temperature and concentration fields to the flow field. The concentration of diffusing species is assumed to be very small in comparison with other chemical species far away from the surface. Hence the Soret and Dufour effects are neglected. The stretching sheet is assumed to be subject to a power‐law wall temperature as well as to a power‐law wall concentration, in a parallel free stream.Practical implicationsConvective heat and mass transfer over a vertical stretching sheet in a parallel stream is very important for various design of technological process are hot rolling, wire drawing, glass‐fiber paper production, both metal and polymer sheets, for instance, in cooling of an infinite metallic plate in a cooling bath, the boundary layer along material handling conveyors, etc.Originality/valueThe paper studies the combined effects of thermal and mass diffusion over a vertical stretching sheet with surface mass transfer.
Boundary layer flow over a yawed cylinder with variable viscosity
Authors: Ponnaiah Saikrishnan 
Published: March 2012

PurposeThe purpose of this paper is to study the effect of non‐uniform double slot suction (injection) into a steady laminar boundary layer flow over a yawed cylinder when fluid properties such as viscosity and Prandtl number are inverse linear functions of temperature. Non‐similar solutions have been obtained from the starting point of the streamwise co‐ordinate to the exact point of separation.Design/methodology/approachThe governing equations are tackled by the implicit finite difference scheme in combination with the quasi‐linearization technique. Quasi‐linear technique can be viewed as a generalization of the Newton‐Raphson approximation technique in functional space. An iterative sequence of linear equations is carefully constructed to approximate the nonlinear equations for achieving quadratic convergence and monotonicity. The quadratic convergence and monotonicity are unique characteristics of the quasilinear implicit finite difference scheme, which makes this scheme superior to built‐in iteration of upwind or finite amplitude techniques.FindingsThe results indicate that the separation can be delayed by non‐uniform double slot suction and also by moving the slot downstream. However, the effect of non‐uniform double slot injection is just the opposite. Yaw angle has very little affect on the location of the point of separation.Originality/valueThis analysis is useful in understanding many boundary layer problems of practical importance for undersea applications, for example, in suppressing recirculating bubbles and controlling transition and/or separation of the boundary layer over submerged bodies.
Heat and mass transfer from truncated cones with variable wall temperature and concentration in the presence of chemical reaction effects
Authors: Chamkha Ali J. , Rashad A.M. , Al‐Mudhaf Humood F. 
Published: March 2012

PurposeThe purpose of this paper is to solve the problem of steady, laminar, coupled heat and mass transfer by MHD natural convective boundary‐layer flow over a permeable truncated cone with variable surface temperature and concentration in the presence of thermal radiation and chemical reaction effects.Design/methodology/approachThe governing equations are derived and transformed into a set of non‐similar equations which are then solved by an adequate implicit finite difference method.FindingsIt is found that the presence of thermal radiation, magnetic field and chemical reaction have significant effects on the rates of heat and mass transfer. The variation of the wall temperature and concentration exponent contribute to significant changes in the Nusselt and Sherwood numbers as well.Originality/valueThe titled problem with the various considered effects has not been solved before and it is of special importance in various industries. The problem is original.
Trial, repeat purchase and spillover effects of cobranded extensions
Authors: Ganesh Hariharan Vijay , Bezawada Ram , Talukdar Debabrata 
Published: March 2012

PurposeThis study aims to examine the factors that drive consumers' trial and repeat purchases of cobranded extensions, and the amount of spillover effects on host and ingredient brands.Design/methodology/approachThe analysis uses a comprehensive consumer transaction dataset that includes the actual introduction of four cobranded extensions. The authors develop a conceptual framework and three empirical models to explain how consumers' prior experience with the parent brands affect their trial and repeat purchase behaviors, and how their experiences with the cobranded extensions further affect parent brand purchases.FindingsThe results from the study indicate that repeat purchases are higher for consumers with more joint purchase incidences in both host and ingredient categories when they have complementary features. In contrast to existing research on single‐brand based extensions, it is found that host brand loyalty has a positive effect on both trial and repeat purchases when the host brand is not a market‐leader. Due to the introduction of the cobranded extension, host brand experiences a negative spillover whereas ingredient brand experiences a positive spillover.Practical implicationsThe results from the study suggest that while initial targeting for the cobranded extension should be focused on consumers who are loyal to both host and ingredient brands, later targeting should be focused on consumers who are loyal to only the host brand.Originality/valueThe study contributes to the existing literature on cobranded extensions by using actual purchase data to analyze the adoption of cobranded extensions.
Consumer reaction to new package design
Authors: Holmes Gary R. , Paswan Audhesh 
Published: March 2012

PurposeThis study aims to explore the reaction of consumers to a new package design through differing levels of experience. It examines how consumers' expectation of product quality change as the consumer's experience with the package moves from indirect to direct.Design/methodology/approachRespondents evaluated a new package design at indirect, moderately direct, and direct levels of experience. Factor analysis was also conducted to determine what dimensions consumers use for evaluation.FindingsThis study revealed three major findings. First, consumers evaluate a new package on the two dimensions of “ease of use” and “ease of handling”. Second, the type of experience with the package has a significant effect on the consumers' attitude toward the package and the quality assessment of the product inside. Third, consumers' expectations of product quality and package ease of use have a positive association with purchase intention for all types of product‐related experience.Originality/valueThis paper provides insight into how consumers respond to products when the packaging has changed to a new design.
Brand name substitution and brand equity transfer
Authors: Pauwels Delassus Véronique , Mogos Descotes Raluca 
Published: March 2012

PurposeDespite the prevalence with which firms change the brand names they use, this research stream has received little academic attention. Managers confronted with brand name substitutions fear most a loss of brand equity, which would decrease their market share. This research aims to identify key influences that might enable companies to minimise their brand equity losses in response to brand name substitutions.Design/methodology/approachA preliminary qualitative investigation (20 semi‐directive interviews) pertained to better understand how brand equity loss might be minimised in the case of a brand name substitution. This qualitative research and a relevant literature review provided input for the questionnaire design. Furthermore, the resulting survey data from a sample of 300 consumers served for the test of the research propositions.FindingsThis study identifies five key influence factors that marketing managers can use to transfer brand equity in the case of brand name substitution, based on consumers' knowledge of the brand change, attitude toward brand change, perceived similarity between the old and new brands, degree of attachment to the initial brand, and recognition of the presence of an umbrella brand. Finally, the brand equity dimensions are interrelated, such that the transfer of perceived quality and brand image influences loyalty transfer, and brand quality transfer improves brand image transfer.Originality/valueThis research represents a first attempt to answer the pressing question: how can firms transfer brand equity successfully in the case of brand name substitution? The study also identifies for the first time key influence factors that favour brand equity transfer from an old to a new brand.
Relationship development for services: an empirical test
Authors: Castro Kristian , Pitta Dennis A. 
Published: March 2012

PurposeThe purpose of this article is to describe the application of brand building techniques to an existing organization.Design/methodology/approachThe article describes an application of relationship building to increase the success of a service in a competitive environment.FindingsRelationship building strategies have been effective in forming bonds between customers and service and product marketers. They can be effective in many industries and can be highly effective in competitive situations. Instituting a relationship building strategy in a bar helped differentiate the service and attract consumers with relatively high lifetime customer value. By insuring that each type of relationship bond was implemented, the organization gained strong relationships with a group of customers which proved resistant to competitive inroads.Research limitations/implicationsAs in all case studies, the specific conditions found in one organization may not be found more generally in others. Readers are cautioned that the conclusions drawn may have limited applicability.Practical implicationsThe work illustrates the strategy that a service provider may use to bolster customer relationships and gain the benefits that provide barriers to entry by competitors.Originality/valueThe work describes how tactics and a strategic shift, focusing on specific segments, can earn a service provider a measure of success.
Approaching control in interfirm transactional relationships
Authors: Vosselman Ed 
Published: March 2012

PurposeThe purpose of this paper is to contrast and to connect a transaction cost economics (TCE) perspective and an actor‐network theory (ANT) perspective on control of interfirm transactional relationships.Design/methodology/approachThe paper outlines two theoretical perspectives on interfirm control: an ostensive TCE perspective and a performative ANT perspective. By contrasting these perspectives the different assumptions of each perspective are highlighted. By connecting them, potentially interacting research approaches become visible.FindingsOstensive research and performative research may be two sides of the same coin. Ostensive TCE‐based research produces intentional explanations for the choice of certain control structures, while performative research exposes the mobilization of control structures in specific episodes from practice. Interaction between the two potentially accelerates and enhances knowledge production on control in interfirm relationships. TCE‐based ostensive research produces conceptualizations that can be followed as actors, thus enabling a demonstration of their enactment. Conversely, ANT‐based research may challenge the stability of (con)text as it is perceived in TCE‐based research.Originality/valueThe paper offers a base for multi‐paradigm research into control of interfirm transactional relationships. Specifically, the paper offers a base for connecting TCE‐informed research and ANT‐informed research into interfirm control.
The use of performance measures: case studies from the microfinance sector in Kenya
Authors: Waweru Nelson , Spraakman Gary 
Published: March 2012

PurposeThe intent of microfinance institutes (MFIs) in developing countries is to provide loans to very poor people in order to help them transform their lives. MFIs tend to receive subsidies; sustainability is being sought to free MFIs from non‐market dependencies. Sustainability is expected to be achieved with “best practices,” of which management with performance measures is a component. The purpose of this paper is to examine the use of performance measures by three Kenyan MFIs, which are classified as formal and client based, and likely to use rational and explicit performance measures. Clients in these MFIs are placed into self‐help groups with two responsibilities: to provide mutual support and advice to the borrowing client; and to provide the MFI with a guarantee that loans of group members will be repaid.Design/methodology/approachBased on a review of the economics and performance measurement systems literatures, research questions were developed along with an interview guide. Case studies were used to administer an interview guide which was distributed to the respondents prior to the face‐to‐face interviews.FindingsThe study concludes that MFIs have relatively well‐developed performance measures that support their particular businesses. There was a good balance between the use of financial and non‐financial performance measures. However, output measures were more commonly used than process measures. The nature of the MFIs suggests the importance of performance measurement. The managers of the MFIs are concerned with performance measurement, as expected within a bureaucracy, and a top‐down demand is present. In addition, group members or clients are interested in performance measurement as each member guarantees the loans of all fellow group members who have loans with the MFI. Thus, the customers exert a bottom‐up demand for performance measurement.Originality/valueThe findings support the view that performance measures are a means for managing MFIs and are a likely requirement for sustainability. Furthermore, the findings have identified performance measures (similar to those at banks) that are appropriate for the three MFIs in Kenya. The findings are important since the identified performance measures may be adopted by other evolving MFIs in this relatively new sector. In addition, the findings contribute to a better understanding of the genesis of the less popular results and determinants performance measurement framework of Fitzgerald et al.