bluuebunny/crossref_metadata_2025_split huggingface dataset:
Demand chain management+response management=increased customer satisfaction
Authors: Walters David 
Published: November 2008

PurposeThe purpose of this research is to understand the current developments in business models that are aimed at meeting changing market characteristics, many of which require specific customer service responses.Design/methodology/approachThe paper presents a conceptual model that is based on research into the applications of response management.FindingsThis paper suggests validity of the proposed model but also identifies the need for further research.Practical implicationsThe paper assumes that management has the awareness and the skills set to manage and deliver added value to customers by implementing a more relevant model.Originality/valueThis paper offers examples of organisations that are responding to market and customer expectations using response management models.
A robust model and numerical approach for solving solid oxide fuel cell (SOFC) problems
Authors: Arpino F. , Carotenuto A. , Massarotti N. , Nithiarasu P. 
Published: November 2008

PurposeThe purpose of this paper is to introduce a robust mathematical model and finite element‐based numerical approach to solve solid oxide fuel cell (SOFC) problems.Design/methodology/approachA robust mathematical model is constructed by studying pros and cons of different SOFC and other fuel cell models. The finite element‐based numerical approach presented is a unified approach to solve multi‐disciplinary aspects arising from SOFC problems. The characteristic‐based split approach employed here is an efficient way of solving various flow, heat and mass transfer regimes in SOFCs.FindingsThe results presented show that both the model and numerical algorithm proposed are robust. Furthermore, the approaches proposed are general and can be easily extended to other similar problems of practical interest.Originality/valueThe model proposed is the first of this kind and the unified approach for solving flow, heat and mass transfer within a fuel cell is also novel.
A stabilized finite element approximation of low speed thermally coupled flows
Authors: Principe Javier , Codina Ramon 
Published: November 2008

PurposeThe purpose of this paper is to describe a finite element formulation to approximate thermally coupled flows using both the Boussinesq and the low Mach number models with particular emphasis on the numerical implementation of the algorithm developed.Design/methodology/approachThe formulation, that allows us to consider convection dominated problems using equal order interpolation for all the valuables of the problem, is based on the subgrid scale concept. The full Newton linearization strategy gives rise to monolithic treatment of the coupling of variables whereas some fixed point schemes permit the segregated treatment of velocity‐pressure and temperature. A relaxation scheme based on the Armijo rule has also been developed.FindingsA full Newtown linearization turns out to be very efficient for steady‐state problems and very robust when it is combined with a line search strategy. A segregated treatment of velocity‐pressure and temperature happens to be more appropriate for transient problems.Research limitations/implicationsA fractional step scheme, splitting also momentum and continuity equations, could be further analysed.Practical implicationsThe results presented in the paper are useful to decide the solution strategy for a given problem.Originality/valueThe numerical implementation of a stabilized finite element approximation of thermally coupled flows is described. The implementation algorithm is developed considering several possibilities for the solution of the discrete nonlinear problem.
Multi‐scale thermo‐fluid transport in porous media
Authors: Sozer Emre , Shyy Wei 
Published: November 2008

PurposeThe purpose of this paper is to develop an empiricism free, first principle‐based model to simulate fluid flow and heat transfer through porous media.Design/methodology/approachConventional approaches to the problem are reviewed. A multi‐scale approach that makes use of the sample simulations at the individual pore levels is employed. The effect of porous structures on the global fluid flow is accounted for via local volume averaged governing equations, while the closure terms are accounted for via averaging flow characteristics around the pores.FindingsThe performance of the model has been tested for an isothermal flow case. Good agreement with experimental data were achieved. Both the permeability and Ergun coefficient are shown to be flow properties as opposed to the empirical approach which typically results in constant values of these parameters independent of the flow conditions. Hence, the present multi‐scale approach is more versatile and can account for the possible changes in flow characteristics.Research limitations/implicationsFurther validation including non‐isothermal cases is necessary. Current scope of the model is limited to incompressible flows. The methodology can accommodate extension to compressible flows.Originality/valueThis paper proposes a method that eliminates the dependence of the numerical porous media simulations on empirical data. Although the model increases the fidelity of the simulations, it is still computationally affordable due to the use of a multi‐scale methodology.
Modeling of conjugate conduction and heat and mass convection in tube‐fin exchangers
Authors: Comini G. , Nonino C. , Savino S. 
Published: November 2008

PurposeThe purpose of this paper is to examine the modeling of simultaneous heat and mass transfer under dehumidifying conditions. Moist air cooling in tube‐fin exchangers is investigated using a finite element technique.Design/methodology/approachThe model requires the solution of a conjugate problem, since interface temperatures must be calculated at the same time as temperature distributions in adjacent fluid and solid regions. The energy equation is solved in the whole domain, including the solid region, and the latent heat flux on the surfaces where condensation takes place is taken into account by means of an additional internal boundary condition.FindingsThermal performances for different Reynolds numbers of a typical two‐row tube‐fin exchanger are numerically analysed, for both in‐line and staggered arrangements of tubes. The results justify the great importance that the ratio between latent and overall rates of heat transfer has in the design of compact heat exchangers.Practical implicationsIn this work, the capabilities of the proposed methodology to deal with industrial applications in the field of compact exchangers are outlined.Originality/valueThe paper presents an effective approach to the solution of conjugate conduction and convection problems with simultaneous heat and mass transfer. The formulation is completely general, even if the finite element method is used in the calculations.
An hp‐adaptive finite element model for heat transfer within partitioned enclosures
Authors: Pepper Darrell W. , Wang Xiuling 
Published: November 2008

PurposeThe purpose of this paper is to describe the development and employment of an hp‐adaptive finite element method (FEM) algorithm for solving heat transfer problems in partitioned enclosures, which has attracted the attention of both experimental and theoretical researchers in recent years.Design/methodology/approachIn the hp‐adaptive FEM algorithm presented here, both the element size and the shape function order are dynamically controlled by an a posteriori error estimator based on the L2 norm; a three‐step adaptation strategy is used with a projection algorithm for the flow solver.FindingsSimulation results are obtained for 2D and 3D natural convection within partitioned enclosures. Results show refined and enriched elements that develop near the partition edges and side walls of the enclosure, as expected. The heat transfer between the heated and cooled side walls is reduced in the presence of a partial partition.Research limitations/implicationsThe Rayleigh numbers were set to 105 in the 2D case and 103 in the 3D case. Efforts are underway to apply the hp‐adaptive algorithm to partitioned enclosures at much higher Rayleigh numbers, including comparison with available experimental data.Practical implicationsHeat transfer within partitioned enclosures occurs in many engineering situations: heat transfer across thermo pane windows, solar collectors, fire spread and energy transfer in rooms and buildings, cooling of nuclear reactors and heat exchanger design.Originality/valueThe hp‐adaptive FEM algorithm is one of the best mesh‐based algorithms for improving solution quality, whilst maintaining computational efficiency. The method shows considerable promise in solving a wide range of heat transfer problems including fluid flow.
Adaptive finite element methods in geodynamics
Authors: Davies D.R. , Davies J.H. , Hassan O. , Morgan K. , Nithiarasu P. 
Published: November 2008

PurposeThe purpose of this paper is to present an adaptive finite element procedure that improves the quality of convection dominated mid‐ocean ridge (MOR) and subduction zone (SZ) simulations in geodynamics.Design/methodology/approachThe method adapts the mesh automatically around regions of high‐solution gradient, yielding enhanced resolution of the associated flow features. The approach utilizes an automatic, unstructured mesh generator and a finite element flow solver. Mesh adaptation is accomplished through mesh regeneration, employing information provided by an interpolation‐based local error indicator, obtained from the computed solution on an existing mesh.FindingsThe proposed methodology works remarkably well at improving solution accuracy for both MOR and SZ simulations. Furthermore, the method is computationally highly efficient.Originality/valueTo date, successful goal‐orientated/error‐guided grid adaptation techniques have, to the knowledge, not been utilized within the field of geodynamics. This paper presents the first true geodynamical application of such methods.
The adoption of value‐based management in large UK companies
Authors: Cooper S. , Crowther D. 
Published: November 2008

PurposeIn the 1990s, a growing number of companies adopted value‐based management (VBM) techniques in the UK. The purpose of this paper is to explore the motivations for the adoption or non‐adoption of VBM for managing a business.Design/methodology/approachAn interview‐based study of 37 large UK companies. Insights from diffusion theory and institutional theory are utilised to theorise these motivations.FindingsIt was found that the rate of adoption of VBM in the sample companies does follow the classical S‐shape. It also suggests that the supply‐side of the diffusion process, most notably the role played by consultants, was an influence on many companies. This was not, however, a sufficient condition for companies to adopt the technique. The research also finds evidence of relocation diffusion, as several adopters are influenced by new officers, for example chief executive officers and finance directors, importing VBM techniques that they have used in organizations within which they have previously worked.Research limitations/implicationsIt is quite a small scale study and further work would be needed to develop the findings.Practical implicationsUnderstanding and theorising the adoption of new management techniques will help understand the management of a business.Originality/valueThis research adds further evidence to the value of studying management accounting, and more specifically management accounting change, in practice. It shows the developments in the adoption of a new technique and hence how a technique becomes accepted in practice.
Outsourcing decision under Utopian environment
Authors: Ray Amitava , Sarkar Bijan , Sanyal Subir 
Published: November 2008

PurposeThe aim of this paper is to develop and demonstrate an outsourcing decision model in which constraint resource prevents the throughput of the organization.Design/methodology/approachAn integrated model is proposed by incorporating the weighted product model (WPM) of AHP in estimating the priority of each product in a multi‐product constraint resource environment. A numerical example is presented to demonstrate the effectiveness of this model. The outsourcing decision model compares four alternatives: Standard cost accounting, standard theory‐of‐constraints (TOC), LP analysis and an original solution.FindingsThe numerical results show that the proposed model is superior and more realistically optimizes resource allocation and measures the performance of the model.Research limitations/implicationsThis research is limited to the production processes that do not have multiple constraints.Practical implicationsThis research is applicable to the companies which produce multi‐products in a situation in which market demand exceed the company's production capacity.Originality/valueThis is the first time that the WPM of AHP/TOC has been used to maximize the product throughput. Instead of calculating $return per constraint minute, it decides the priority of product that maximizes the product throughput in the constraint resource environment. It makes a significant contribution to the manufacturing organization where one can compare the financial performance of the organization by selecting the right decision model.
Evaluating the performance of open source software projects using data envelopment analysis
Authors: Wray Barry , Mathieu Richard 
Published: November 2008

PurposeThe purpose of this paper is to develop and test a model of the relative performance of open source software (OSS) projects.Design/methodology/approachThis paper evaluates the relative performance of OSS projects by evaluating multiple project inputs and multiple project outputs by using a data envelopment analysis (DEA) model. The DEA model produces an efficiency score for each project based on project inputs and outputs. The method of producing an efficiency score is based on the convex envelopment technology structure. The efficiency measure quantifies a “distance” to an efficient frontier.FindingsThe DEA model produced an index of corresponding intensities linking an inefficient project to its benchmark efficient project(s). The inefficiency measures produced an ordering of inefficient projects. Eight projects were found to be “efficient” and used as benchmarking projects.Research limitations/implicationsThis research is limited to only security‐based OSS projects. Future research on other areas of OSS projects is warranted.Practical implicationsThe result of this research is a practical model that can be used by OSS project developers to evaluate the relative performance of their projects and make resource decisions.Originality/valueThis research extends the work of previous studies that have examined the relative performance of software development projects in a traditional development environment. As a result of this research, OSS projects can now be adequately benchmarked and evaluated according to project performance. An OSS project manger can effectively use these results to critically evaluate resources for their project and judge the relative efficiency of the resources.
A test of interventions for security threats from social engineering
Authors: Workman Michael 
Published: November 2008

PurposeRecently, the role of human behavior has become a focal point in the study of information security countermeasures. However, few empirical studies have been conducted to test social engineering theory and the reasons why people may or may not fall victim, and even fewer have tested recommended treatments. Building on theory using threat control factors, the purpose of this paper is to compare the efficacy of recommended treatment protocols.Design/methodology/approachA confirmatory factor analysis of a threat control model was conducted, followed by a randomized assessment of treatment effects using the model. The data were gathered using a questionnaire containing antecedent factors, and samples of social engineering security behaviors were observed.FindingsIt was found that threat assessment, commitment, trust, and obedience to authority were strong indicators of social engineering threat success, and that treatment efficacy depends on which factors are most prominent.Originality/valueThis empirical study provides evidence for certain posited theoretical factors, but also shows that treatment efficacy for social engineering depends on targeting the appropriate factor. Researchers should investigate methods for factor assessment, and practitioners must develop interventions accordingly.
Knowing is doing
Authors: Choi Namjoo , Kim Dan , Goo Jahyun , Whitmore Andrew 
Published: November 2008

PurposeThe purpose of this paper is to empirically validate the conjectural relationship between managerial information security awareness (MISA) and managerial actions toward information security (MATIS).Design/methodology/approachA model is developed and the relationship between MISA and MATIS is tested using a large set of empirical data collected across different types and sizes of enterprises. The hypotheses of the research model are tested with regression analysis.FindingsThe results of the study provide empirical support that MATIS is directly and positively related to MISA.Research limitations/implicationsThe R2, an estimate of the proportion of the total variation in the data set that is explained by the model, is relatively low. This fact implies that there are other constructs in addition to MISA that play a crucial role in determining MATIS. The paper suggests that intention to act and the risk‐cost tradeoff of the MATIS are other possible constructs that should be incorporated into future research. The conceptual model employed as a theoretical basis also suggests that other factors such as the environment in which an organization operates (e.g. industry) also plays a major role in determining information security decisions independently of MISA. Other possible limitations include the use of secondary data in the study.Practical implicationsThe results indicate that developing strategies to raise an organization's MISA should impact MATIS and thus improve information security performance.Originality/valueThe study provides empirical evidence supporting the unproven link between MISA and MATIS.
An investigation of the association between corporate governance, earnings management and the effect of governance reforms
Authors: Hutchinson Marion R. , Percy Majella , Erkurtoglu Leyal 
Published: November 2008

PurposeThe purpose of this study is to examine the impact of recent corporate governance reforms on the association between governance practices and earnings management.Design/methodology/approachThis study examines the impact of corporate governance reforms by using a firm fixed‐effect, cross‐sectional analysis of 200 firms listed on the Australian Stock Exchange (ASX) for the financial years ending in 2000 and 2005. This paper examines the association between firms' corporate governance practices and the quality of financial reports as measured by the magnitude of earnings management pre‐ and post‐the governance reforms (CLERP 9 and ASX Corporate Governance Council (CGC)).FindingsThe results of this study indicate that certain governance practices are important in limiting earnings management. In particular, board independence and audit committee (AC) independence, are associated with lower performance‐adjusted discretionary accruals, one commonly used measure of earnings management. However, increasing executive shareholdings provides incentives to manage earnings.Practical implicationsThis study is important to investors, academics and policy makers as it demonstrates that governance reforms that encourage firms to adopt better governance practices reduces the likelihood of earnings management.Originality/valueThere is limited research on the association between corporate governance practices or the recent corporate governance reforms (ASX CGC Recommendations and CLERP 9) on earnings management in Australia. This study extends the literature by demonstrating the impact of recent corporate governance reforms on board independence, AC effectiveness and executive directors' shareholding and the association with earnings management.
An overview of accounting restatement activity in the United States
Authors: Flanagan David J. , Muse Lori A. , O'Shaughnessy K.C. 
Published: November 2008

PurposeThe purpose of this paper is to provide an overview of financial restatements by US companies to help students, professors, and practitioners gain a better understanding of restatements. Data from restatement activity that occurred between January 1, 1997 and June 30, 2002 is presented and relevant literature is cited to discus the players involved in restatements, the causes of restatements and their impacts.Design/methodology/approachA sample of 919 restatement announcements compiled by the General Accounting Office (GAO) that occurred between January 1, 1997 and June 30, 2002 is analyzed. The data and the relevant literature are used to examine the roles of companies, auditing firms, and the Security and Exchange Commission (SEC) in the financial reporting process and show how they are involved in prompting restatements. Literature is also reviewed on the root causes of restatements and their impact.FindingsThe misstatements that lead to earnings restatements are driven by a variety of forces, the most often studied and discussed being deceptive accounting practices by managers. The results of these restatements include a decline in the market value of the firm, an increase in the cost of capital, a loss of reputation for the firm and managers and an overall loss of confidence from investors. Key players in restatements by US companies are the Securities and Exchange Commission (SEC), the restating firms' auditors and the management of the restating firms. Restatements prompted by the SEC tend to be larger than those prompted by other entities. They also tend to involve firms with high profitability before the restatement. The Sarbanes‐Oxley act is the latest significant piece of legislation that impacts financial reporting by firms.Research limitations/implicationsData on US restatements occurring between January 1, 1997 and June 30, 2002 are presented. Restatements are a continuing, global, phenomenon so studies involving restatements by firms in various countries and from more recent periods would be useful.Practical implicationsThis paper provides a useful overview of restatement activity in the USA for any individual looking to become more familiar with the topic. Ideas for future research are presented.Originality/valueThis paper fills a hole in the literature by providing data and citing relevant literature to provide an overview of accounting restatement activity in the USA.