bluuebunny/crossref_metadata_2025_split huggingface dataset:
Understanding the basics of SFAS 109
Authors: Holtzman Yair , Nagel Paul 
Published: February 2011

PurposeThis paper aims to describe the SFAS 109/Financial Accounting Standards Board (FASB) Accounting Standards Codification 740.Design/methodology/approachThis paper is an overview of a topic.FindingsSFAS 109 establishes the financial accounting and reporting standards for the effects of federal, state and foreign income taxes.Originality/valueThe paper is a good discussion for non‐tax financial executives. It is a valuable read for anyone looking for an introductory paper on the subject.
The human resource's influence in shaping IT competence
Authors: Crawford Jeff , Leonard Lori N.K. , Jones Kiku 
Published: February 2011

PurposeThe purpose of this paper is to study the influence of an organization's human resource on its IT competence. The IT human resource is examined in terms of worker tenure and worker composition, and IT competence is defined in terms of IT‐business relationships, IT‐business knowledge, and IT infrastructure.Design/methodology/approachThe study examines the activities of one organization's software development group over a three‐year period, 2004‐2006. The organization is a US‐based financial services firm, and data are drawn from archived software development project information.FindingsThe findings help to clarify how changes in the IT human resource influence a firm's IT competence. A model of organizational IT competence is developed and discussed, along with propositions for future study.Research limitations/implicationsThe propositions developed in this study provide direction for future IT value research, and are key to the understanding the development of a firm's IT competence.Practical implicationsThe paper's findings will help organizations understand how employee turnover and the blending of employees and contract workers can impact the long‐term effectiveness of a firm's software development function.Originality/valuePrevious models of IT value suggest that IT competence is key in a firm's performance. However, those models do not address the changing nature of the IT human resource. The proposed model underlies that organizations can benefit from changes in worker tenure and composition (dimensions of the IT human resource) over time provided they understand and appropriately manage their impact on IT competence.
Transplants' role stress and work outcome in IT outsourcing relationships
Authors: Solli‐Sæther Hans 
Published: February 2011

PurposeThe purpose of this paper is to provide insight into how individuals are affected by an outsourcing arrangement. The aim of this exploratory case study was to develop an understanding of individual level role stress and work outcomes among transferred employees in IT outsourcing relationships.Design/methodology/approachA research model was developed based on role theory. Through a field survey conducted in one outsourcing vendor, the research confirms the hypothesis that proposes role stress as prevalent among transferred information technology (IT) employees.FindingsPerceived role stress was found to influence behavioural work outcomes measured as task performance, turnover intention, and affective commitment. The effect of role stress on work outcomes indicates that carefully crafted outsourcing strategies must take into account the unique position of transferred IT employees since the outsourcing arrangement may affect their work outcome.Originality/valueThe original value of the paper is the use of role theory to extend the scientific research and theory of outsourcing and inform managers of outsourcing decisions. The study is applied at the individual level, which is new in the sense that most outsourcing studies are applied at the organisational level.
Constraint priority scheduling using an agent‐based approach
Authors: Lam C.Y. , Ip W.H. 
Published: February 2011

PurposeScheduling needs to be concise and well‐determined but able to respond to the ever‐changing and uncertain market or environment against the constraints of production capacity, resources, time frame, etc. The purpose of this paper is to model and solve a scheduling problem with another domain perspective that adopts the concept of agent, and an agent‐based scheduling environment is proposed for solving the scheduling problem, in which three agents are developed, i.e. a sales agent, a scheduling agent, and a production agent.Design/methodology/approachThe modeling and development of the proposed agent‐based scheduling environment and its agents under constraints are discussed. Constraint priority scheduling concepts are applied to the environment and its agents, and the feature of responding to customer change orders is included in the model. The proposed agent‐based scheduling environment with three agents is applied to a lamp‐manufacturing company in China as a case study, and the integrated agent‐based approach is also illustrated in the case study.FindingsThroughout the autonomous communication between agents in the proposed model, a constraint‐prioritized schedule is generated to fulfill customer orders and customer change orders, as well as to achieve a better scheduling performance result. From the simulation results and analysis in the case study, satisfactory results show that the proposed model can generate a constraint‐prioritized schedule for the studied company that can completely fulfill customer orders, adjust and fulfill customer change orders, and achieve a better scheduling result.Originality/valueIn this paper, the scheduling problem is modeled and solved by using the domain perspective of agent‐based approach. By using an agent‐based approach, the agents can be implemented to represent manufacturing resources or aggregations of resources. Under the proposed modeling approach, the collaboration across the entire scheduling activities can be enhanced, and the efficiency and effectiveness in the scheduling activities can also be increased.
Coordinating new product development with supply chain management
Authors: Hilletofth Per , Eriksson David 
Published: February 2011

PurposeThe purpose of this paper is to form an understanding of how new product development (NPD) relates to supply chain management (SCM), why the two fields should be coordinated, and how this may be done.Design/methodology/approachThis research uses a literature review and case study research. The case study considers a Swedish company that operates on a global basis in the furniture industry. Empirical data have been collected mainly from in‐depth interviews with key persons representing senior and middle management in the case company.FindingsThis paper stresses the need to produce innovative, value‐adding products, as well as the necessity to quickly deliver them to the market. Companies that face mature business environments may encounter problems due to a high emphasis on either the value‐creation processes, or on the value delivery processes. Therefore, NPD activities need to be coordinated with SCM activities on a strategic level, lest competitiveness will be lost.Research limitations/implicationsThe research is limited to one case company; replication studies would enhance understanding of the studied phenomenon. There is a wide need for research exploring how various parts of demand and supply chains should be managed in order to fully utilize the advantages of the consumer‐oriented enterprise.Practical implicationsThis paper provides insights for researchers and practitioners on how to coordinate and balance NPD (demand side) with SCM (supply side) activities. It highlights that companies should organize themselves around understanding how consumer value is created and how these processes may be coordinated to provide that value. The two processes must be given equal attention and importance to avoid sub‐optimization.Originality/valueThe need for coordinating NPD and SCM activities has been emphasized in the literature but still remains relatively unexplored. This paper contributes by investigating this issue further.
Text recommender system using user's usage patterns
Authors: Soo Kim Yong 
Published: February 2011

PurposeThe purpose of this paper is to develop a novel and flexible recommender system based on usage patterns and keyword preferences using collaborative filtering (CF) and content‐based filtering (CBF).Design/methodology/approachThe proposed system analyzes data captured from the navigational and behavioral patterns of users and estimates the popularity and similarity levels of a user's clicked content. Based on this information, content is recommended to each user using recommendation methods such as CF and CBF. To assess the effectiveness of the proposed approach, an empirical study was conducted by constructing an experimental news site.FindingsThe results of the experimental study clearly show that the proposed hybrid method is superior to conventional methods that use only CF or CBF.Practical implicationsThe above findings are based on data captured from a relatively small experimental site, and they require further verification using various actual content sites. A promising area for future research may be the application of the proposed approach to making recommendations in user‐created content environments, such as blog sites and video upload sites, where users can actively participate as both writers and readers.Originality/valueUnlike the most research on recommender systems, this is the first study to analyze user usage patterns and thereby determine appropriate recommendation algorithms for each user. The proposed recommender system provides greater prediction accuracy than conventional systems.
ISO 9001 diffusion analysis according to activity sectors
Authors: Llach Josep , Marimon Frederic , Bernardo Merce 
Published: February 2011

PurposeThe purpose of this paper is to analyse the evolution of the world‐wide diffusion, according to industrial sectors of activity, of the ISO 9000 family of quality standards.Design/methodology/approachUsing data provided by the ISO itself, the evolution of the world‐wide diffusion of the ISO 9000 family of standards from 1998 to 2008 is studied. Using two indices of instability, these data are then analysed in terms of individual industrial sectors to assess the heterogeneity of diffusion across different sectors of activity.FindingsThe results show that the diffusion of ISO 9001 follows a logistic curve in all sectors, although the current stage of diffusion (in terms of initial stage, expansion stage, and saturation stage) differs between different sectors of activity. The sectors have been classified into three groups according to their possible future evolution.Research limitations/implicationsBecause the analysis of prediction is based on mathematical models, the validity of the data is crucial. Two weaknesses are detected in the data: the number of certificates during the transition period 2001‐2003; and the number of certificates in 2008. However, both weaknesses are overcome in the paper.Originality/valueThe paper presents the first study of the heterogeneous diffusion pattern of ISO 9001 in different sectors of activity.
Evaluating the green advertising practices of international firms: a trend analysis
Authors: Leonidou Leonidas C. , Leonidou Constantinos N. , Palihawadana Dayananda , Hultman Magnus 
Published: February 2011

PurposeConsumer scepticism about the credibility of green advertising around the world is growing. The article aims to provide a comprehensive assessment and trend analysis of green advertising practices of international firms over a 20‐year period.Design/methodology/approachThe study identifies 473 international green advertisements during the 1988‐2007 period and content‐analyses them on five major axes: advertiser profile, targeting features, message aspects, copy characteristics, and situation points.FindingsThe content analysis reveals significant trends in all major areas examined and identifies important interaction effects between certain dimensions of green advertisements.Research limitations/implicationsThe findings could be augmented by combining them with changes in the external environment, input from consumers about advertising effectiveness, the views of advertisers and advertising agencies, and secondary data referring to the performance of the specific company/product advertised.Originality/valueGreen advertising research mainly focuses on domestic rather than international advertisements; examines important issues in isolation from other issues; partially analyses message, copy, and situation characteristics; and covers a short period. This study fills these gaps by systematically evaluating international green advertisements over a long period and using an integrated framework of analysis that is based on the extant literature. It also explores potential interaction effects between key dimensions describing these advertisements.
Humor and cultural values in print advertising: a cross‐cultural study
Authors: Hatzithomas Leonidas , Zotos Yorgos , Boutsouki Christina 
Published: February 2011

PurposeThe present study aims to discuss the role of Hofstede's cultural dimensions, uncertainty avoidance and individualism/collectivism, on the use of various humor types in print advertising, across culturally diverse countries.Design/methodology/approachA sample of 12,351 ads (3,828 humorous) from the largest circulated UK and Greek magazines was content‐analyzed in light of Speck's humorous message taxonomy, emphasizing humor types and intentional relatedness.FindingsThe results indicate that cultural diversity is reflected in the types of humorous devices that tend to be used in the UK and Greece. British advertisements incorporate not only sentimental but also disparaging humor types such as sentimental humor and full comedy, providing a great deal of pure entertainment. On the contrary, Greek print ads emphasize cognitive humorous appeals, in an attempt to provide credible information to the uncertainty‐avoiding Greek audience.Practical implicationsThe findings of this study highlight some key aspects of UK and Greek print advertising that can be extended in other homogeneous cultures. In individualistic countries with low uncertainty avoidance, it seems that consumers prefer humor‐dominant messages. On the contrary, in collectivistic countries with high uncertainty‐aversion attitudes, humor can be used as a Trojan horse to convey the required information to the target group.Originality/valueThe present study points out how advertisers' intentions to entertain or to inform the target audience are expressed in the use of various humor types in advertising, underlining, also, the effect of cultural values on these communication decisions.
Made in China but sold at FAO Schwarz: country‐of‐origin effect and trusting beliefs
Authors: Kabadayi Sertan , Lerman Dawn 
Published: February 2011

PurposeThe purpose of this paper is to investigate the moderating effect of trusting beliefs about a store on country‐of‐origin (COO) effects. The paper suggests that three trusting beliefs (ability beliefs, benevolence beliefs and integrity beliefs) about a retail store moderate negative effects of COO on product evaluation and purchase intention. However, under high manufacturer risk conditions, only benevolence beliefs moderate the negative COO effects.Design/methodology/approachThe toy industry is chosen as the study context. The first three hypotheses are tested with survey data collected from 224 participants. The last hypothesis is tested with data collected from 338 participants. Hierarchical moderated regression was used in the testing of the hypotheses.FindingsThe results show that while only benevolence and integrity beliefs about a store weaken the negative effect of COO on product evaluations, all three trusting beliefs lessen the negative impact of COO on consumers' purchase intentions. However, when manufacturer risk is high, only benevolence beliefs have a significant moderating effect.Practical implicationsThe findings show that manufacturers can reverse the negative cycle, or at least minimize their losses, if they choose those retailers that consumers have high trusting beliefs about as their channel members. Similarly, if they can signal that they are benevolent and honest stores, retailers can balance their customers' negative evaluations of products made in certain countries with negative image.Research limitations/implicationsGiven the recent product recalls and concerns, the toy industry presents an ideal case to study the effect of trusting beliefs on COO effects. Nonetheless, the focus on a single industry does limit the generalizability of the findings. The authors recommend that future researchers examine these relationships in studies focusing on other product categories.Originality/valueTo the best of authors' knowledge, this is the first study that investigates the impact of individuals' trusting beliefs about a store on COO effects.
Service as business logic: implications for value creation and marketing
Authors: Grönroos Christian , Ravald Annika 
Published: February 2011

PurposeThe purpose of this article is to analyze the scope, content and nature of value co‐creation in a service logic‐based view of value creation, addressing the customer's perspective in a supplier‐customer relationship. The nature of the activities and the roles of the supplier and the customer in value creation and co‐creation are analyzed. Furthermore, the purpose is to discuss what implications for marketing can be derived from this analysis.Design/methodology/approachThe article analyzes the marketing implications that follow from the pivotal role of interactions in service provision. The article, thus, builds on a long history in service marketing research pointing at the impact on the content and scope of marketing of customer‐supplier interactions.FindingsIn this article, it is concluded that creating customer value is a multilaned process consisting of two conceptually distinct subprocesses. These are the supplier's process of providing resources for customer's use and the customer's process of turning service into value. The article results in five service logic theses which provide an understanding of the process of value creation and its implications for marketing. The theses offer a terminology that helps researchers and practitioners to understand the various roles of suppliers and customers in value creation and to analyze opportunities for co‐creation of value.Originality/valueThe findings of this article challenge some of the salient propositions of the emerging service‐dominant logic, i.e. customers as co‐creators of value, and firms can only make value propositions. The role of marketing is reframed beyond its conventional borders.
Does satisfaction matter more if a multichannel customer is also a multicompany customer?
Authors: Larivière Bart , Aksoy Lerzan , Cooil Bruce , Keiningham Timothy L. 
Published: February 2011

PurposeThis research aims to investigate the moderating influence of both multichannel and multicompany usage on the impact that customer satisfaction has on share of wallet (SOW).Design/methodology/approachThe data used in the analyses were collected as part of both survey and transactional data of 802 households of a large financial services provider. Within class regression models were employed to test the moderating effects of different segments that were identified based on multichannel‐multicompany customer differences.FindingsThe findings confirm that using multiple channels has an overall positive moderating impact on the satisfaction‐SOW link and that customer satisfaction matters more when the customer adopts multiple channels; online channel usage in addition to offline usage. Furthermore, this effect is even more pronounced for customers that transact with multiple providers. That is, the group of customers that use both the company's and competitors' offline and online channels reveal a higher satisfaction‐SOW association than the group of customers that only adopted the offline channel with the company and competitor.Originality/valueThis study broadens the understanding of multichannel behavior by comparing single (offline) and multiple channels (offline and online) for customers of multiple companies (two competitors).
Negative emotions and their effect on customer complaint behaviour
Authors: Tronvoll Bård 
Published: February 2011

PurposeThis study aims to investigate pre‐complaint situations and has a threefold purpose: to identify a set of negative emotions experienced in unfavourable service experiences, to examine the patterns of these negative emotions and to link these negative emotions to complaint behaviour.Design/methodology/approachTo fulfil the threefold purpose previously outlined, the study uses a combination of qualitative and quantitative methodologies. A critical incident technique is applied. The empirical data are derived from 25 in‐depth interviews and the results of a questionnaire survey of 3,104 respondents.FindingsA total of 20 observed negative emotions are reduced to a second‐order construct with five latent categories of negative emotions: shame, sadness, fear, anger and frustration. These categories coincide with three categories of negative emotions in the agency dimension: other‐attributed, self‐attributed and situational‐attributed. The study finds that the negative emotion of frustration is the best predictor for complaint behaviour towards the service provider.Research limitations/implicationsThe results are limited by the fact that the data are entirely self‐reported. Moreover, the generalisabilty of the results is limited by the fact that the findings relate to one service industry in one country.Originality/valueThe study provides a comprehensive conceptual understanding of both pre‐complaint negative emotions and how these emotions affect customer complaint behaviour.