bluuebunny/crossref_metadata_2025_split huggingface dataset:
EU anti‐fraud enforcement: overcoming obstacles
Authors: White Simone 
Published: January 2010

PurposeThe purpose of this paper is to analyse the extent to which the (changing) European Union (EU) constitutional context impacts on the investigation of fraud affecting the EU budget, with a focus on fraud affecting expenditure.Design/methodology/approachThe paper is based on legal issues perceived by a European law specialist working within OLAF. The legal framework and several cases are used to illustrate various difficulties in operational work. First of all, the paper argues that cooperation between EU bodies such as Europol, Eurojust, the European Judicial Network and European Anti‐Fraud Office (OLAF) is not yet optimal. Nor is the legal framework for OLAF's work. Internal blockages exist. This is illustrated in relation to a number of operational issues.FindingsThe paper argues that much has been achieved through secondary legislation in the criminal law sphere under the Treaty of Nice but real difficulties continue at the operational level. As far as operational cooperation, effectiveness and defence rights are concerned, some of the legal problems and internal blockages identified here can be removed regardless of the eventual situation in relation to the establishment of a European Public Prosecutor.Research limitations/implicationsThe paper focuses on legal problems and blockages experienced by OLAF investigators in the present legal framework.Practical implicationsThe paper should be of interest to anyone engaging in the study of anti‐fraud enforcement and to investigators and prosecutors.Originality/valueThe paper provides an insight into European Commission anti‐fraud enforcement.
Databases as a means of combating organised crime within the EU
Authors: Stefanou Constantin 
Published: January 2010

PurposeThe purpose of this paper is to examine the use of EU‐wide databases as a means of combating organised crime.Design/methodology/approachThe paper looks at three specific examples of proposed databases: networking national criminal records; the creation of a European criminal record; and a database for investigations and prosecutions.FindingsThe paper concludes that, while such databases are feasible and useful tools in combating organised crime, until there is progress in harmonising criminal law and procedure they will be resisted by Member States.Practical implicationsEU‐wide databases are feasible and can assist in combating organised crime.Originality/valueThe paper has value for researchers, practitioners and policymakers.
Hitting the suite spot: sentencing frauds
Authors: Levi Michael 
Published: January 2010

PurposeThe purpose of this paper is to generate data on sentencing within a framework that enables clearer understanding of the sentencing policy options.Design/methodology/approachDescriptive statistics on sentencing, and the relationship of this to principles of sentencing and sub‐types of fraud/organised crime offenders.FindingsFraud cases seldom attract severe sanctions where, as in the case of frauds against the EU, there are institutional victims and no apparent systemic risk, despite the prevalence and incidence of such frauds and the high value to offenders.Originality/valueData on sentencing fraud not readily available, placed within a framework of the purposes and effects of sanctions on different sorts of fraudster.
What is EU fraud? And can OLAF really combat it?
Authors: Xanthaki Helen 
Published: January 2010

PurposeThe purpose of this paper is to assess the real reasons behind the widely accepted view that the European Anti‐Fraud Office (OLAF) is not performing to its full potential.Design/methodology/approachThe approach takes the form of consideration of the main points of the regulatory framework and analysis of lacunae in the current and proposed framework.FindingsThe paper attributes ineffectiveness, in part, to the conflicting and vague regulatory framework within which OLAF is requested to operate.Originality/valueThe paper provides a list and an analysis of the main lacunae in OLAF's regulatory framework, an operation which has been neglected in the academic literature.
Keeping under the radar: watch out for “Smurfs”
Authors: Tupman William 
Published: January 2010

PurposeThe purpose of this paper is to argue that small‐scale, low‐value but high‐volume fraud should be pursued as seriously as high‐value, organised crime‐related fraud.Design/methodology/approachThe paper discusses the consequences of profiling offenders and offences involving fraud against the European Community budget. It also looks at ten years of the body tasked with investigating such fraud and suggests that it has become bogged down with too many responsibilities and too few resources. It ends by describing the requirements for a successful investigative environment.FindingsThe political nature of the fight against fraud means that measures based solely on economic criteria are a mistake; measures against political and social harm need to be developed to assist in prioritization.Practical implicationsPublic education is required to change the image of those who commit fraud against the Community budget. A different institutional set‐up is also advisable.Originality/valueThe paper applies the lessons learned from targeting frequent offenders in the UK who are being ignored because each individual offence is not worth pursuing but, once the offences in total are recognised, much harm could be prevented.
Concluding reflections: towards a new strategy for anti‐fraud cooperation
Authors: Howse Tricia 
Published: January 2010

PurposeThis paper seeks to examine the prevalence of fraud in the EU, the weaknesses of the current system in combating it, and to suggest recommendations for a more effective effort in this respect.Design/methodology/approachThe recent (post‐won) history of European fraud is chronicled and the observations of authors in this issue (JFC, Vol. 17 No. 1) are noted.FindingsEU fraud has so far received low priority in the law enforcement's hierarchy of prosecutable offences. However, it is possible, even of this late juncture, to co‐ordinate efforts effectively to pursue, detect, try, convict and punish offenders.Originality/valueThe paper, at last, makes concrete suggestions for combating EU fraud – a move long‐awaited and sorely needed.
Using Six Sigma to improve replenishment process in a direct selling company
Authors: Wei Chun‐Chin , Sheen Gwo‐Ji , Tai Cheng‐Ting , Lee Kuo‐Liang 
Published: January 2010

PurposeThe purpose of this study is to propose a Six Sigma project to improve the replenishment process in the logistic center of Amway Taiwan Company.Design/methodology/approachThis study elucidates the define, measure, analyze, improve and control (DMAIC) methodology of Six Sigma, using qualitative and quantitative tools. Numerous improvement actions are implemented. A control plan is developed to sustain and enhance the performance of the replenishment process.FindingsThe project has substantially benefited the logistic center, including reducing replenishment frequency and urgent shipping rate, decreasing cost of transportation, lowering the inventory of service centers and shortening the replenishment planning time.Research limitations/implicationsThe methodology that is employed in this study can be adopted by the logistic centers of other direct companies. However, they can modify the detailed contents and tools according to their organizational conditions.Practical implicationsThis study demonstrates a project in which Six Sigma is adopted to improve the replenishment process of the logistic center in Amway Taiwan. It describes how the project was specified, how the tools were employed in the different phases and how the improvement actions were implemented. In conclusion, the key benefits of, and experience gained from this project are emphasized.Originality/valueThis paper will be of interest to academic researchers and practical managers. The structured methodology of Six Sigma integrated logistic techniques was applied in a leading direct sales company. The project in the logistic center of Amway Taiwan provides a good reference for other companies that plan to implement Six Sigma management.
Building the supply chain to enable business alignment: lessons from British American Tobacco (BAT)
Authors: Godsell Janet , Birtwistle Andy , van Hoek Remko 
Published: January 2010

PurposeThe purpose of this paper is to report on experiences from BAT's major supply chain reconfiguration program; it details practices, lessons learnt and do's and do nots. There is little research that reports on how to manage major supply chain reconfiguration programs, despite the fact that it is widely acknowledged that this can be challenging.Design/methodology/approachThis paper reports insights from industry, directly captured from the responsible managers in workshops and through co‐author involvement.FindingsSeven key lessons are shared, including how to use S&OP, measurement and other specific change management tactics and practices.Practical implicationsThe findings reported in this paper are “straight from the horses mouth” and are very much informed by all the experience developed inside BAT. Coupled with the focus on overall lessons, the findings will be useful for many other supply chain executives engaged in major reconfigurations.Originality/valueThis paper provieds an insight into a major supply chain design project in BAT over a six year period. This included access to senior decision makers and those actually running the change program. Case studies of this scale, scope and longitude are a rarity in supply chain strategy.
Teleological approaches in supply chain management: illustrations
Authors: Svensson Göran 
Published: January 2010

PurposeThe purpose of this paper is to provide insights and describe teleological approaches in the context of Supply Chain Management (SCM).Design/methodology/approachA conceptual framework is outlined derived from complexity sciences to widen and enhance the exploration and understanding of SCM.FindingsResearch and literature in the field of SCM have to a large extent neglected the possible underlying formative and rationalist nature of it, rather than considering or highlighting its potentially transformative nature.Research limitations/implicationsTeleological approaches of SCM provide valuable insights in managing supply chains. They also provide innovative and challenging opportunities for further research in the field of SCM.Practical implicationsThe application of teleological approaches in supply chains may encourage and lead to managerial ideas and insights to anticipate and avoid deficient or erroneous grounds in the planning, implementation and evaluation of SCM.Originality/valueTeleological approaches make a contribution to the ongoing exploration and discussion of SCM, such as: incorporating a frame of reference from complexity sciences. The author believes that it also provides a timely topic in times of crisis as it compares different teleological approaches – some more dynamic and flexible than others.
Enhancing reverse auction use theory: an exploratory study
Authors: Hawkins Timothy G. , Gravier Michael J. , Wittmann C. Michael 
Published: January 2010

PurposeThe purpose of this paper is to explore how a sourcing professional arrives at a decision to use an electronic reverse auction (eRA) to source a particular requirement by examining eRA appropriateness.Design/methodology/approachPast eRA research findings are synthesized into a summary table. From a comprehensive review of the literature, theories of technology adoption, social influence, referent‐dependence theory, and planned behaviour are discussed and synthesized into a model that explains the antecedents of eRA appropriateness. A case study methodology using structured interviews resulted in a refined model that sheds light on some of the controversial findings regarding electronic reverse auction appropriateness.FindingsExpected savings, buyer confidence, and prior eRA sourcing satisfaction are identified as new constructs that help explain the decision to source via eRAs. Additionally, perceived eRA appropriateness is proposed as a new construct that mediates the influence of external, strategy factors on the decision to source via eRAs.Research limitations/implicationsRecent literature suggests that the benefits of reverse auctions are overstated and reverse auctions constitute a fundamentally coercive use of buyer power. Reconciling the conflicting supplier perceptions of reverse auctions as use of coercive power with buyer perceptions of cost savings requires an explanation for the factors that lead to the decision to source via eRAs.Practical implicationsThe modern competitive supply chain environment entices businesses to explore all avenues for cost savings. Explaining the drivers of reverse auction use illuminates the advantages and pitfalls of reverse auctions as a strategic sourcing venue.Originality/valueFrom an extensive review of the eRA literature and eight case studies, the authors propose a model that integrates and extends previous eRA research. Key insights from the model are the mediating effect of perceived eRA appropriateness and the integration of individual level variables with the strategic decision to source via eRA. Additionally, a table is provided summarizing the findings from relevant eRA research that reveals key insights into the phenomenon.
Exploring reverse supply chain management practices in Turkey
Authors: Erol İsmail , Nurtaniş Velioğlu Meltem , Sivrikaya Şerifoğlu Funda , Büyüközkan Gülçin , Aras Necati , Demircan Çakar Nigar , Korugan Aybek 
Published: January 2010

PurposeThis paper aims to examine the current state of reverse supply chain management (RSCM) initiatives in several Turkish industries.Design/methodology/approachThis study is based on an exploratory research regarding RSCM activities of Turkish automotive, white goods, electric/electronics, and furniture industries. The sample consists of all the companies included in the Top‐500 Industrial Enterprises List of The Assembly of the Istanbul Chamber of Industry (ISO).FindingsThe research findings show that the RSCM initiatives in the considered industries are still in a very early stage. Companies' involvement in product returns is mostly due to the legislative liabilities, and system inadequacies are emphasized as the most important reason for not being able to implement an efficient RSCM.Research implications/limitationsThis paper investigates the reverse supply chain practices of selected industries in Turkey and aims to enable researchers to use this study as a building block in understanding these practices and related problems. The limitation of this study is to solely include the medium and large‐sized companies in the industries.Practical implicationsReverse supply chain operations contribute to the economic sustainability by reducing waste and saving energy and material. In this research, an empirical study in the electronics, white goods, automotive and furniture industries is conducted, and potential research opportunities are discussed to streamline reverse supply chain activities in the industries. Hence, this study can be viewed as an attempt to increase the level of awareness on reverse supply chain issues.Originality/valueNo field study has been conducted to analyze reverse supply chain activities of the industries in Turkey. This research is a pioneering study and will provide a benchmark for the various research activities on related topics.
Development of lean supply chains: a case study of the Catalan pork sector
Authors: Perez Catalina , de Castro Rodolfo , Simons David , Gimenez Gerusa 
Published: January 2010

PurposeThe purpose of this paper is to analyse the characteristics and the performance of the Catalan pork supply chain, with the objective to assess whether this operates according to the parameters of a lean chain. Moreover there is a tentative lean supply chain model contribution.Design/methodology/approachTo test lean approaches in the Catalan pork supply chain we have used case research methodology. The research strategy started with a conceptual model proposal as a tool to carry out the assessment. The research went on a multiple case studies in a large‐scale sample of the population and developed a semi‐structured interview as a basic instrument to apply it.FindingsThe article shows the pork sector has actively adopted the productive techniques associated with lean management. The structure of the specific chain in the Catalan pork sector is suitable to implement lean supply chain strategies according to the presented model.Research limitations/implicationsThis paper should be of value to researchers in this area as it contributes in a tentative generic lean model for the pork sector. Further research to affirm the cultural support for lean collaboration is recommended as a precursor to the application of the five lean principles.Practical implicationsIt provides empirical evidence from a significant pork producing region indicating that the model proposed has applicability. These findings support industry wide business associations' efforts to initiate actions which will reinforce these techniques and improve the competitiveness of the sector.Originality/valueA review of this literature ascertained that there were no existing published works centred on the study of the pork supply chain development in Spain and particularly nothing focussed on the applicability of the “lean” discipline in this area. This gap in research along with the importance of the pork sector at national and regional levels demonstrates the necessity and importance of the study.
The complexities of e‐reverse‐auction‐facilitated aggregated procurement in digitally clustered organisations
Authors: Adebanjo Dotun 
Published: January 2010

PurposeThe purpose of this paper is to present the findings of a study into aggregated procurement in digitally clustered organisations. It brings together key principles including business clustering, e‐procurement, aggregation and buyer‐seller relationships. The paper identifies complexities associated with conducting reverse auctions for clustered organisations.Design/methodology/approachA case study of a reverse auction carried out by an independent intermediary forms the basis of the paper. Data presented and analysed include pre‐auction and auction performance of participants.FindingsAggregating company spend and sourcing through reverse auctions poses several challenges. These include a selection of suitable products and services, the behaviour of buyers and sellers in a clustered environment and the identification of a suitable business model for the independent intermediary. It also indicates that not all participants may benefit or benefit significantly from clustered auctions.Research limitations/implicationsUnderstanding of participant behaviour before, during and after e‐reverse auctions in single and clustered organisations needs to be better understood. Differences in the mechanisms between single buyer and multiple buyer auctions also need more clarity.Practical implicationsFor clustered reverse auctions, there is a need to identify products with low build complexity and significant value‐add. Otherwise, it may be necessary to form “clusters within the cluster” in order to attain true aggregation.Originality/valueThis study examines participant actions in intermediary‐facilitated multi‐buyer and multi‐seller e‐reverse auctions. It identifies a number of behavioural issues that relate to this context and that impact on the success of auctions in a digital cluster context.
Supply chain leagility in professional services: how to apply decoupling point concept in healthcare delivery system
Authors: Rahimnia Fariborz , Moghadasian Mahdi 
Published: January 2010

PurposeThis paper aims to show how leagility can be applied in professional services, especially hospitals.Design/methodology/approachThe case study approach was used to consider the concept of leagility in professional services. Therefore, it studies a specialized hospital in Iran as a professional service provider.FindingsThe specific condition of the patients forces the hospital to be highly agile and at the same time it can benefit from lean strategies. By grouping healthcare services into three pipelines, it identifies decoupling points for the supply chain. It also argues that while discussing leagility in a professional service organization, the important role of human resources should be highlighted.Research limitations/implicationsThe paper considers leagility in a specialized hospital. There is a need to discuss this concept in generalized hospitals with multiple pipelines. It is also limited because it considers one specialized hospital, thus the results of this research cannot be generalized to other specialized hospitals.Originality/valueLeagility in professional services is something rarely dealt with in the literature. Thus, this research expands on the concept of leagility in professional service, particularly in hospitals, and the paper fills this gap in the literature which could be further explored.
Getting NICE guidelines into practice: can e‐learning help?
Authors: Walsh Kieran , Sandars John , Kapoor Susheel S. , Siddiqi Kamran 
Published: January 2010

PurposeThe aim of this paper is to assess the impact of e‐learning resources based on NICE guidelines in improving knowledge and changing practice among health professionals.Design/methodology/approachNICE in collaboration with BMJ Learning developed a series of e‐learning modules based on NICE recommendations relating to osteoarthritis, irritable bowel syndrome, urinary tract infection in children, and antibiotic prophylaxis against infective endocarditis. The impact of these modules was evaluated by looking at the knowledge and skills of the learners before and after they did the modules and also asking the learners about resultant practice change.FindingsA total of 5,116 users completed the modules. Completing them enabled users to increase their knowledge and skills score from the pre‐test to the post‐test by a statistically significant amount (p < 0.001): from a mean of 65 per cent to 85 per cent. Qualitative feedback to the modules was overwhelmingly positive. To test long‐term effectiveness, users were e‐mailed six weeks after they had completed the modules to assess practice change. The response rate to the survey was 22.2 per cent. In total 88.6 per cent of those who had cared for patients with these problems since completing the module said that it had helped them put NICE guidelines into practice.Research limitations/implicationsE‐learning modules have high uptake, are popular and effective at helping health professionals learn about NICE guidelines and help them to put these guidelines into practice.Originality/valueThe study is valuable as it shows how interactive and multimedia resources help health professionals learn about guidelines. No previous studies have been identified.