bluuebunny/crossref_metadata_2025_split huggingface dataset:
Sensor innovations at the combined manufacturing‐related shows
Authors: Bloss Richard 
Published: July 2010

PurposeThe purpose of this paper is to review of the sensor technology at the combined manufacturing‐related shows which included quality, design and manufacturing, assembly, electronics, medical, and green manufacturing.Design/methodology/approachThis paper provides in‐depth interviews with exhibitors of sensor products.FindingsSensor technology is advancing rapidly to keep up with manufacturing trends such as nanotechnology, automated testing, greater interest in 100 percent testing, and the need for better product quality.Practical implicationsSensor users must try to keep up with the rapid advances being made by device suppliers.Originality/valueAll the new products are of recent introduction.
A new method for automatically identifying the shaft orbit moving direction of hydroelectric generating set
Authors: Luo Zhimeng , Zhou Jianzhong , Xiang Xiuqiao , He Yaoyao , Peng Shan 
Published: July 2010

PurposeShaft orbit is an important characteristic for vibration monitoring and diagnosing system of hydroelectric generating set. Because of the low accuracy and poor reliability of traditional methods in identifying the shaft orbit moving direction (MD), the purpose of this paper is to present a novel automatic identification method based on trigonometric function and polygon vector (TFPV).Design/methodology/approachFirst, some points on shaft orbit were selected with inter‐period acquisition method and joined together orderly to form a complex plane polygon. Second, by using the coordinate transformation and rotation theory, TFPV were applied comprehensively to judge the concavity or convexity of the polygon vertices. Finally, the shaft orbit MD is identified.FindingsThe simulation and experiment demonstrate that the method proposed can effectively identify the common shaft orbit MD.Originality/valueIn order to identity the shaft orbit MD effectively, a novel automatic identification method based on TFPV is proposed in this paper. The problem of identifying the shaft orbit MD is transformed into the problem about orientation of complex polygons, which are formed orderly by points on orbit shaft, and TFPV are applied comprehensively to judge the concavity or convexity of the polygon vertices.
Sinking funds within the service charge in the UK office market
Authors: Eccles Timothy , Holt Andrew 
Published: July 2010

PurposeThe paper aims to examine how to create a sinking fund, the legalities of its creation and ownership, taxation issues and the accounting treatment of tenant contributions towards sinking funds within service charges demands in the UK office sector.Design/methodology/approachThe paper reviews the prescriptive guidance that the 2007 RICS Code of Practice makes in terms of the creation and operation of such funds, and concludes within an empirical investigation of industry practice on sinking funds from 2004‐2008.FindingsThe paper reports whether the Code has improved practice, disclosure, communication and transparency in terms of such funds and speculates on how a future Code might further improve on existing management.Originality/valueThe data are original, and findings conclusively prove the need for enforcement of the existing Code, and necessary revisions as well.
Structural dynamic analysis using Gaussian process emulators
Authors: DiazDelaO F.A. , Adhikari S. 
Published: July 2010

PurposeIn the dynamical analysis of engineering systems, running a detailed high‐resolution finite element model can be expensive even for obtaining the dynamic response at few frequency points. To address this problem, this paper aims to investigate the possibility of representing the output of an expensive computer code as a Gaussian stochastic process.Design/methodology/approachThe Gaussian process emulator method is discussed and then applied to both simulated and experimentally measured data from the frequency response of a cantilever plate excited by a harmonic force. The dynamic response over a frequency range is approximated using only a small number of response values, obtained both by running a finite element model at carefully selected frequency points and from experimental measurements. The results are then validated applying some adequacy diagnostics.FindingsIt is shown that the Gaussian process emulator method can be an effective predictive tool for medium and high‐frequency vibration problems, whenever the data are expensive to obtain, either from a computer‐intensive code or a resource‐consuming experiment.Originality/valueAlthough Gaussian process emulators have been used in other disciplines, there is no knowledge of it having been implemented for structural dynamic analyses and it has good potential for this area of engineering.
Wall distance calculation using the Eikonal/Hamilton‐Jacobi equations on unstructured meshes
Authors: Liu C.‐B. , Nithiarasu P. , Tucker P.G. 
Published: July 2010

PurposeThe purpose of this paper is to numerically solve Eikonal and Hamilton‐Jacobi equations using the finite element method; to use both explicit Taylor Galerkin (TG) and implicit methods to obtain shortest wall distances; to demonstrate the implemented methods on some realistic problems; and to use iterative generalized minimal residual method (GMRES) method in the solution of the equations.Design/methodology/approachThe finite element method along with both the explicit and implicit time discretisations is employed. Two different forms of governing equations are also employed in the solution. The Eikonal equation in its original form is used in the explicit Taylor Galerkin discretisation to save computational time. For implicit method, however, the convection‐diffusion form in its conservation form is used to maintain spatial stability.FindingsThe finite element solution obtained is both accurate and smooth. As expected the implicit method is much faster than the explicit method. Though the proposed finite element solution procedures in serial is slower than the standard search procedure, they are suitable to be used in a parallel environment.Originality/valueThe finite element procedure for Eikonal and Hamilton‐Jacobi equations are attempted for the first time. Though the finite volume and finite difference‐based computational fluid dynamics (CFD) solvers have started employing differential equations for wall distance calculations, it is not common for finite element solvers to use such wall distance calculations. The results presented here clearly show that the proposed methods are suitable for unstructured meshes and finite element solvers.
Linking quality assurance to human resource management: a study of SMEs in Malaysia
Authors: Hassan Arif 
Published: July 2010

PurposeAs organizations try to provide quality assurance from ISO certification, the importance of people management through better HR management assumes greater significance. This paper aims to examine this issue. It seeks to compare selected ISO certified SMEs with non‐ISO certified SMEs on several HR practices.Design/methodology/approachA sample of 292 employees drawn from ten SMEs, five of them ISO certified, responded to a questionnaire which measured the adequacy of the following HRM systems: career system (manpower planning and recruitment, potential assessment, career planning), work system (role analysis, contextual analysis, performance appraisal), development system (training and learning, performance guidance, knowledge sharing, other means of competency development), self‐renewal system (role efficacy, OD practices, action‐oriented research), and HRD system (HRD climate, organizational values, quality orientation, reward and recognition).FindingsThe results indicated a moderate rating for most of the HRM systems in all the organizations including those with ISO certifications. However, ISO certified companies were perceived to be doing better on managing career system, conducting contextual analysis for goal setting and quality orientation. In the rest of the cases the differences were not significant.Practical implicationsThe findings suggest that organizations need to go beyond quality assurance to organization‐wide quality management through improvement in HR systems and practices.Originality/valueThe paper provides empirical knowledge on HR systems and practices and the relationship of these factors with organizational quest for quality in a developing economy.
Review and discussion of production assurance program
Authors: Barabady Javad , Markeset Tore , Kumar Uday 
Published: July 2010

PurposeThe purpose of this paper is to review, discuss and further develop the production assurance (PA) concept; and to define and describe a typical production assurance program (PAP) and its elements.Design/methodology/approachAn explorative literature study covering PA and dependability concept was carried out on contemporary literature. During the course of the study, meetings and discussions with a number of experts in Sweden and Norway were performed. Different types of data and examples from the oil and gas industries are used to illustrate and support the discussions.FindingsThis paper indicates that the concept of PA helps the decision maker to estimate whether a production plant is able to meet customer requirements, as it provides information about the production plant's delivery capacity, production rate and ability to deliver according to design or customer demands. PAP can provide a basis for effective production control.Research limitations/implicationsThe material analysed was mainly related to the oil and gas industry. However, the findings and discussion can be transferred to other areas of application, such as mine production plants and chemical process plants.Practical implicationsA PAP is a valuable tool for production plant managers and engineers, not only for documenting a production plant's performance, but also for providing decision support for the development and optimization of the production plant to improve the plant's performance and reduce risk and uncertainties.Originality/valueIn this paper the concept of dependability is extended to include capacity performance and customer requirements or market demand, which provides a measure for delivery assurance or plant production performance in relation to customer requirements. This paper also develops a generic PAP to achieve a high level of delivery assurance.
The reduction of irregularities in the use of “process FMEA”
Authors: Estorilio Carla , Posso Richard K. 
Published: July 2010

PurposeUse of failure mode and effect analysis (FMEA) is a requirement of ISO/TS 16949. However, research has shown that there are inconsistencies in the way the technique is applied in automotive suppliers. The aim of this study is to identify these irregularities and to propose a strategy to minimize them.Design/methodology/approachQuestionnaires were applied in seven of the main suppliers to a European automotive company, and ten FMEAs from each company were analyzed.FindingsThe study identifies irregularities in the development of process FMEAs and highlights seven factors that contribute to these inconsistencies. Based on these data, a strategy including a partially preconfigured FMEA form is suggested. When tested with three of the suppliers, the strategy was found to result in a significant improvement.Originality/valueThe study describes an application strategy for automotive companies to correct problems associated with the use of FMEAs. The strategy includes a partly parameterized spreadsheet for a cold stamping process that allows companies to implement their process FMEA in a collaborative supply chain environment.
External auditors' reliance on internal auditors and its impact on audit fees
Authors: Said Suwaidan Mishiel , Qasim Amer 
Published: July 2010

PurposeThe purpose of this paper is to investigate the perceptions of a sample of Jordanian external auditors for the importance given by them to a number of factors which may influence their reliance on an internal auditor during their external audit. The paper also examines the relationship, if any, between the degree of reliance on the internal and external audit fees.Design/methodology/approachA sample of 100 external auditors is employed to investigate the perceptions of external auditors as to the importance given by them to a number of factors which may influence their reliance on an internal auditor during their external audit. Also, a cross‐sectional multiple regression analysis is conducted to examine the impact of this reliance on audit fees.FindingsThe results of the paper indicate that external auditors in Jordan consider the objectivity, competence and work performance of internal auditors as very important factors affecting their reliance decisions. It is found that “objectivity” had the highest mean score (4.353), followed by “competence” (4.188) and “work performance” (4.156). The results of the multiple regression analysis indicated that the size of the audited company is the most important variable in explaining the variation in audit fees paid by the sample companies. As for the reliance variable, it is found insignificant.Originality/valueIt is believed that no previous research has examined these issues on the basis of Jordanian data. Thus, the current paper aims to extend the literature on these topics on a developing country with different characteristics. The results of this paper will be of concern to companies in their attempt to reduce external audit fees. Audit firms may also benefit from the paper in terms of reducing the efforts of external auditors due to the understanding and cooperation between external and internal auditors.
Perceived effectiveness of fraud detection audit procedures in a stock and warehousing cycle
Authors: Alleyne Philmore , Persaud Nadini , Alleyne Peter , Greenidge Dion , Sealy Peter 
Published: July 2010

PurposeThe purpose of this paper is to explore perceptions of fraud detection techniques in the stock and warehouse cycle in Barbados.Design/methodology/approachThe study uses a self‐administered questionnaire, adapted and modified from Owusu‐Ansah et al. The sample is comprised of 64 auditors. The study examines the perceived effectiveness of audit procedures, the influence of size of the audit firm, and the level of audit experience in the choice of specific audit procedures.FindingsThe study indicates that there is a moderate to high perceived effectiveness of standard audit procedures in the detection of fraud in the stock and warehousing cycle in Barbados and that the majority of the “more effective” audit procedures can be classified as field research techniques that are more direct in obtaining evidence. It is found that auditors from larger firms reported higher means for audit procedures. There are mixed findings with respect to the significant relationship between level of auditing experience of auditors and perceived effectiveness of fraud detection techniques. The study also indicates that males consistently rated the level of effectiveness of audit procedures higher than females.Research limitations/implicationsDue to the relatively small sample size, these findings should be interpreted with caution. Nonetheless, the findings of this study do indicate that auditing procedures in this developing country are on par with those of developed countries.Practical implicationsThis paper serves to inform audit‐related policies and regulation on the potential threats within the stock and warehouse cycle.Originality/valueThis paper contributes to the limited body of research on fraud detection within the stock and warehouse cycle in small developing countries.
Corporate social responsibility disclosure and its relation on institutional ownership
Authors: Saleh Mustaruddin , Zulkifli Norhayah , Muhamad Rusnah 
Published: July 2010

PurposeThe aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs).Design/methodology/approachTesting of hypotheses have been conducted by applying multivariate regression techniques utilizing longitudinal data analysis of companies' annual reports. Two well‐established models, the fixed effects model and random effects model are conducted in this paper.FindingsResults which confirmed earlier estimations indicated that there are positive and significant relationships between CSR disclosure (CSRD) and IO. This result suggests that Malaysian PLCs are able to attract and maintain their institutional investors while they engage in social activities.Practical implicationsCompanies should be encouraged to be involved in CSR activities as one of their strategies in attracting investment as well as to improve their reputation and image.Originality/valueMost studies on CSRD in Malaysia pertain to the analysis of such reporting and motivations of managers towards CSRD. This paper conducts a comprehensive empirical research on the relationship between CSRD and IO in Malaysian PLCs.
Insider signaling and seasoned equity offerings
Authors: Hull Robert M. , Kwak Sungkyu , Walker Rosemary L. 
Published: July 2010

PurposeThe purpose of this paper is to examine the impact of insider ownership decreases on stock returns for firms undergoing seasoned equity offerings (SEOs).Design/methodology/approachInsider data were gathered for firms undergoing SEOs and this information used to compute the insider ownership percentage decreases caused by the SEOs. These insider percentage decreases and standard compounded abnormal return methodology were used to test signaling theory.FindingsIt was discovered that the short‐run and long‐run stock returns accompanying SEOs are not consistent with what signaling theory predicts. In particular, for greater decreases in insider ownership percentages, a superior market response for both short‐run tests and long‐run post‐SEO tests was often found.Research limitations/implicationsPrior research has not examined how the change in insider ownership caused by a corporate event influences stock returns. Future research can build on the univariate tests by examining the impact of insider ownership within a multivariate framework.Practical implicationsInvestors cannot profit by following the behavior of insiders by selling shares in companies where insiders lower their ownership percentages. This is because insiders appear to have personal agendas that they follow when decreasing their holdings.Originality/valueThis is the first study to examine how changes in insider ownership caused by a significant corporate event affect stock returns. The findings of this empirical examination challenge signaling theory as regards insider knowledge, the ability of insiders to convey their privileged knowledge (if it exists), and the capacity of outsiders to decipher and act on insider actions.
Strategic orientation of organizations: risk management perspective
Authors: Kavčič Klemen , Bertoncelj Andrej 
Published: July 2010

PurposeIn a global economic environment, companies most likely to succeed should be, at the same time, big and strong as well as small and flexible. The purpose of this paper is to examine the thesis and the concept of strategic risk analysis of processes regarding the size of corporations and individual companies, both at the level of corporations, where they are mainly based on ownership and legal relationships, and also at the level of companies, where they are based on interests and legal relationships.Design/methodology/approachThe paper examines the strategic orientation of organizations and importance of risk management. The research methodology is based on the analysis of qualitative data collected through surveys. Furthermore, a theoretical framework is introduced based on a study conducted in the transition economy of Slovenia.FindingsWithin this framework, there is a constant trade‐off between market (flexibility) and hierarchy (control). It is important to set an optimal structure of internal and external sourcing to lower the risk exposure of organizations. The paper finds that companies in Slovenia, a transition economy within the European Union, often enter contractual relationships without sufficient strategic long‐term assessments and are thus faced with high risks.Originality/valueThe rational control of complex organizations is enhanced demand for cognitive capabilities of employees and process capabilities of computers. The variety of organizations and contingencies is immense; it is therefore possible to determine only some dimensions and generic solutions. Two possible approaches to simplification are dealt with in the paper. Many statements in this contribution should be treated as hypotheses, to be explored in detail, confirmed or rejected.
A hybrid Delphi‐Bayesian method to establish business data integrity policy
Authors: Chen Ming‐Kuen , Wang Shih‐Ching 
Published: July 2010

PurposeOver the past decade, many small‐ and medium‐sized enterprises have incurred dramatic losses due to major disasters, causing loss of their business information systems and transaction data, so, they have started to outsource their information operations to data centers (DCs), in order to monitor critical business data operations. The purpose of this paper is to propose a dual‐sided business data integrity policy framework.Design/methodology/approachBased on a review of the available literature, case studies, and in‐depth interviews with top CEOs and experts in the field, a fuzzy Delphi method is proposed in two frameworks. In addition, a risk evaluation rule is derived by applying Bayesian decision analysis to mitigate the risk and lower the cost in their outsourcing policy; and Delphi method is used to extract 11 DC service quality evaluation indicators and also use these indicators to conduct a benchmark in Taiwan. Furthermore, the proposed framework is applied to figure out critical service advantages as well as suggestions for the DC involved in the benchmark.FindingsThe results of framework point out that enterprises should monitor the four operation elements (facility and infrastructure, server system management, information security management, and disaster recovery (DR) mechanism) to ensure and improve their data integrity; and DC firms need to build robust facilities and services in the five operation elements (customizability, serviceability, information technology infrastructure, security management, and knowledge intensity).Originality/valueThis paper uses a hybrid Delphi‐Bayesian method to propose a new framework, which is adequately integrated with the consensus of experts and business decision makers; higher professionalism and content validity are achieved. Enterprises can use these indicators to evaluate the service quality of DCs among DC firms.