bluuebunny/crossref_metadata_2025_split huggingface dataset:
Design of an optimal plan for an accelerated degradation test: a case study
Authors: Li Qishan , Kececioglu Dimitri B. 
Published: July 2006

PurposeTo design an optimal accelerated degradation test (ADT) plan for light emitting diodes (LEDs).Design/methodology/approachThis paper presents a method for the optimum planning of ADTs. The method is applied to the design of an optimal plan for LEDs. An analytical method is developed for obtaining the optimal allocations of test units to minimize the variance of the transformed life estimation at the use stress level; a simulation method is used to help select the optimal test plan and evaluate the test plans' properties. Optimal stress levels, and optimal allocations of test units to the stress levels are determined to minimize the mean squared error (MSE) of the estimated mean life of LEDs at the use stress level.FindingsDifferent test plans result in different accuracy. The optimal test plan provides the most efficient use of test resources.Research limitations/implicationsThis paper focuses on designing an optimal plan using two test stress levels. Future research may extend to multiple stress levels.Practical implicationsWith increasing emphasis on reliability in industry, products are made more robust, and few failures are observed in a reasonable test period. Therefore, assessing product reliability using ADTs becomes very useful. This paper fulfills the need to scientifically design plans for these tests to provide more accurate estimates of the designed‐in and manufactured reliability for the same amount of test resources.Originality/valueThe methodologies developed in this paper can be used for other ADTs. This enables reliability and test engineers to get the most efficient use of their test resources.
Application of fuzzy logic control model to Gantt charting preventive maintenance scheduling
Authors: Oke S.A. , Charles‐Owaba O.E. 
Published: July 2006

PurposeThe simultaneous scheduling of resource‐constrained maintenance and operations is addressed in this work. The purpose of the paper is to capture the uncertainty in the development of a model that schedules both preventive maintenance and operational activities. Fuzzy logic is employed to transform the human expertise into IF‐THEN rules.Design/methodology/approachThe approach has the advantage of revealing semantic uncertainty with the associated non‐specifying measures. The methodology applied tracks the error values in terms of results in linguistic variable.FindingsThe results obtained indicate the feasibility of tracking the uncertain measures in the model discussed. Thus, the study may be applicable to both production system and transportation organizations that are engaged in both maintenance and operational activities.Practical implicationsThe research has serious implication in terms of the ability to monitor the imprecision that were introduced in the previous models. This obviously provides a more reliable framework for researchers and practitioners interested in maintenance scheduling activities.Originality/valueThe paper is new in that it demonstrates the application of fuzzy logic in a form that was never documented.
ISO 9001:2000 in small organisations
Authors: Poksinska Bozena , Eklund Jörgen A.E. , Jörn Dahlgaard Jens 
Published: July 2006

PurposeThe aim of the study is to investigate and to understand the practice of implementing and operating the QMS in an organisational context, providing an analysis of the way ISO 9001:2000 was implemented and operated and focusing on identifying factors which have negatively or positively influenced the effects of the quality management system (QMS).Design/methodology/approachThree case studies of small organisations were examined. The methodological approach was based on Porras and Robertson's model. The data collection methods included interviews, a questionnaire survey of all employees and document studies.FindingsISO 9001:2000 was implemented and operated with minimum effort and little change was experienced. QMS was not perceived as a tool for managing processes, but as a tool for handling documentation. Consequently, this was reflected in the benefits achieved. Despite the external benefits which followed from obtaining the certificates, only minor internal benefits were found. Internal motivation, engaged and trained employees, a competent quality manager, committed CEO and development‐oriented auditors were identified as critical, influencing the effects from ISO 9000. In general, in the way ISO 9001:2000 was implemented and operated many opportunities for improvement were lost.Research limitations/implicationsThe choice of small organisations for the case studies has important implications for the results. Small organisations often lack resources, which limits the initiatives that they can take.Practical implicationsThe QMS and its effects are not determined by the ISO 9001 requirements, but by the organisational context and the way the system is implemented and operated.Originality/valueThe paper provides an explanation why organisations achieve very different results from ISO 9001 implementation. It also shows that certification bodies may have an important role for the effectiveness of the QMS.
Supplier quality management in the Pearl River Delta
Authors: Lo V.H.Y , Sculli D. , Yeung A.H.W. 
Published: July 2006

PurposeThe primary objective of this paper is to ascertain the impact of supplier quality management (SQM) on the quality performance of manufacturing companies operating in the Pearl River Delta (PRD) area of Southern China.Design/methodology/approachPath analysis is used to build a model that demonstrates how SQM contributes to quality performance and also the constructive effect of supply quality on organizational quality performance. Data were collected from 138 manufacturing and manufacturing‐related companies in the PRD. Hypotheses were formulated by means of the published literature and interviews with experienced industry personnel.FindingsThe path model indicates that SQM practices contribute significantly to quality performance and also illustrates the constructive effect of supply quality on the overall quality performance of the organization. Results also indicate that TQM philosophies can act as an essential driver in SQM implementation.Research limitations/implicationsThe study is confined to the PRD of Southern China and only examines the interrelationships between the constructs of TQM values and SQM practices. Several insignificant paths between SQM and quality measures should be further investigated.Practical implicationsThe model developed can be used to help companies improve their current supplier management systems and can also aid the implementation of new supplier quality management systems. The findings should also be useful to those companies seeking to source from the PRD.Originality/valueThe paper explores the role that SQM plays in minimizing operating costs, in shortening delivery times, and in improving overall quality performance along a demand chain. The results reinforce the need to enhance the competitiveness of the business units along a demand chain through better management of the supply functions.
A review of research on cost of quality models and best practices
Authors: Schiffauerova Andrea , Thomson Vince 
Published: July 2006

PurposeThis paper aims to present a survey of published literature about various quality costing approaches and reports of their success in order to provide a better understanding of cost of quality (CoQ) methods.Design/methodology/approachThe paper's approach is a literature review and discussion of the issues surrounding quality costing approaches.FindingsEven though the literature review shows an interest by the academic community, a CoQ approach is not utilized in most quality management programs. The evidence presented shows that companies that do adopt CoQ methods are successful in reducing quality costs and improving quality for their customers. The survey shows that the method most commonly implemented is the classical prevention‐appraisal‐failure model; however, other quality cost models are used with success as well.Originality/valueThe paper shows that the selected CoQ model must suit the situation, the environment, the purpose and the needs of the company in order to have a chance to become a successful systematic tool in a quality management program.
Reliability analysis of a cooling seawater pumping station
Authors: AlSalamah Mohammad J. , Shayan Ebrahim , Savsar Mehmet 
Published: July 2006

PurposeThis paper aims to examine the reliability of a cooling seawater pumping station which pumps seawater to refineries and petrochemical plants in Kuwait mainly for cooling purposes. Owing to the harsh operating climate and the lack of other alternative sources of water, high reliability of the pumping system is crucially important.Design/methodology/approachThe reliability of a system can be considered from different views. The one taken in this study is to measure the reliability of the cooling seawater arriving to the consumer at the required pressure and flow rate while observing the operational constraints on the system. A reliability model has been developed and applied to the actual data from the pumping station.FindingsThe preliminary results indicate that the model could be a useful tool to assess the current condition of the system and to find ways of improving system reliability and availability.Originality/valueThe paper provides information of value to all concerned with relibility management.
Reliability value analysis of complex production systems based on the losses from failures
Authors: Todinov M.T. 
Published: July 2006

PurposeThe aim of this paper is to propose efficient models and algorithms for reliability value analysis of complex repairable systems linking reliability and losses from failures.Design/methodology/approachThe conventional reliability analysis is based on the premise that increasing the reliability of a system will decrease the losses from failures. In this paper it is demonstrated that a system with larger reliability does necessarily mean a system with smaller losses from failures. In other words, a system reliability improvement, which is disconnected from the losses from failures does not necessarily reduce the losses from failures. An efficient discrete‐event simulation model and algorithm are proposed for tracking the losses from failures for systems with complex topology. A new algorithm is also proposed for system reliability analysis related to productions systems based on multiple production units where the absence of a critical failure means that at least m out n production units are working.FindingsA model for determining the distribution of the net present value (NPV) characterising the production systems is developed. The model has significant advantages compared to models based on the expected value of the losses from failures. The model developed in this study reveals the variation of the NPV due to variation of the number of critical failures and their times of occurrence during the entire life‐cycle of the systems.Practical implicationsThe proposed models have been successfully applied and tested for reliability value analysis of productions systems in deepwater oil and gas production.Originality/valueThe proposed approach has been demonstrated by comparing the losses from failures and the NPVs of two competing design topologies: one based on a single‐channel control and the other based on a dual‐channel control.
Two decades of self‐leadership theory and research
Authors: Neck Christopher P. , Houghton Jeffery D. 
Published: July 2006

PurposeThe purpose of this paper is to provide a thorough review of self‐leadership literature past and present, including a historical overview of how the concept was created and expanded as well as a detailed look at more recent self‐leadership research trends and directions. The paper also presents a theoretical and conceptual explanation and differentiation of the self‐leadership concept relative to other related motivational, personality, and self‐influence constructs.Design/methodology/approachSelf‐leadership research and related literatures of motivation, personality and self‐influence are discussed and described in order to present the current state of the self‐leadership body of knowledge and to suggest future directions to explore and study.FindingsIt is suggested that self‐leadership is a normative model of self‐influence that operates within the framework of more descriptive and deductive theories such as self‐regulation and social cognitive theory.Research limitations/implicationsWhile self‐leadership research composes an impressive body of knowledge, it is a domain of study that has been under‐investigated in some aspects, both empirically and conceptually.Practical implicationsThis paper suggests several future directions that researchers can undertake to advance self‐leadership knowledge.Originality/valueThis paper fills a void in the organizational literature by reviewing the body of self‐leadership knowledge, by stating how self‐leadership is a distinctive theory in its own, and by presenting directions for future self‐leadership research.
Maximizing organizational leadership capacity for the future
Authors: DiLiello Trudy C. , Houghton Jeffery D. 
Published: July 2006

PurposeThe purpose of this paper is to develop and present a model of self‐leadership, innovation and creativity.Design/methodology/approachDrawing upon existing theoretical and empirical evidence the paper develops and presents a conceptual model of the relationships between self‐leadership, innovation, creativity, and organizational support. The paper also presents research propositions based upon the relationships suggested by the model.FindingsThe model suggests that individuals with strong self‐leadership will consider themselves to have more innovation and creativity potential than individuals who have weak self‐leadership, and that individuals who have innovation and creativity potential will be more likely to practise innovation and creativity when they perceive strong support from the workplace than individuals who perceive weak support from the workplace.Research limitations/implicationsFuture researchers should examine empirically the linkages suggested by this model along with other relationships asserted or implied by the creativity and self‐leadership literature as summarized in the paper.Practical implicationsThe model suggests that organizational leaders would be well advised to encourage the practice of self‐leadership among the members of organizations while striving to build work environments that support of creativity and innovation at the group, supervisor, and organizational levels.Originality/valueThis paper makes a valuable contribution to both the self‐leadership and creativity literatures by being one of the first to examine the relationships between these important organizational concepts.
An investigation of the generalizability of the Houghton and Neck Revised Self‐Leadership Questionnaire to a Chinese context
Authors: Neubert Mitchell J. , Cindy Wu Ju‐Chien 
Published: July 2006

PurposeSeeks to examine the psychometric properties and construct validity of the Houghton and Neck Revised Self‐Leadership Questionnaire (RSLQ) in a Chinese context.Design/methodology/approachThe RSLQ was administered to 559 Chinese employees of a large petroleum transportation company. Analyses included reliability assessments, exploratory and confirmatory factor analyses, and tests of association with creativity and performance.FindingsThe RSLQ did not uniformly generalize to a Chinese context. The best fitting model included the self‐leadership dimensions of goal‐setting, visualizing successful performance, self‐talk, self‐reward, and self‐punishment. The modified RSLQ was positively associated with creativity and in‐role performance.Research limitations/implicationsAlthough this study supports some components of self‐leadership generalizing to a Chinese context, the results suggest that further validation work is required on the RSLQ.Practical implicationsManagers will be well served to understand which dimensions of self‐leadership are generalizable across cultures, and how to measure the existence and development of such practices.Originality/valueThis research makes a significant contribution to research on self‐leadership by investigating the generalizability of the RSLQ to working adults in a non‐Western culture.
The forgotten follower: a contingency model of leadership and follower self‐leadership
Authors: Yun Seokhwa , Cox Jonathan , Sims Henry P. 
Published: July 2006

PurposeSeeks to examine the interaction effect of leadership and follower characteristics on follower self‐leadership, using hierarchical linear modeling.Design/methodology/approachLongitudinal data were collected using a questionnaire at two points in time, with ten weeks between each collection. These data facilitate the causal inference between leadership and follower need for autonomy (wave 1) and follower self‐leadership behaviors (wave 2). Hierarchical linear modeling (HLM) was used to analyze the hierarchical structure data.FindingsBoth empowering and directive leadership (group level) interacted with follower's need for autonomy (individual level) to enhance subsequent follower self‐leadership (individual level). That is, empowering leadership had a stronger positive effect on followers who were high on the need for autonomy, and directive leadership had a stronger negative effect on followers who were high on the need for autonomy. In summary, the influence of leadership on follower self‐leadership was contingent on follower need for autonomy. Overall, the results supported the view that attributes of the follower can be an important element in contingency theories of leadership.Research limitation/implicationsThis study does not include other possible individual characteristics, group level characteristics, and organizational level or environmental characteristics. A future research design might include organizational‐level characteristics.Practical implicationsBoth the leadership context and the trait of the individual employee work hand in hand to produce true self‐leadership. Therefore, organizations need to develop empowering leaders who will, in turn, develop followers who are effective at self‐leadership.Originality/valueThis research contributes to the literature by testing a contingency model of leadership and follower self‐leadership. This study also demonstrated the usefulness of HLM to test interaction effects between group‐level variables and an individual‐level variable on individual‐level dependent variables.
Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide
Authors: Tzovas Christos 
Published: July 2006

PurposeThis paper aims to investigate the factors that influence the accounting policy decisions of firms operating in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the decision‐making and opinions of firms' stakeholders.Design/methodology/approachThrough a survey the financial managers of the 200 largest firms in Greece have been asked to indicate their opinions regarding the impact that reported figures have upon firms' stakeholders and the extent to which firms pursue specific profit‐related objectives.FindingsAccording to the participants in the survey accounting figures influence firms' stakeholders' perceptions and decision‐making, and firms pursue profit‐related objectives that may not coincide with the objective of minimization of firms' tax liability.Research limitations/implicationsAlthough certain measures have been taken in order to limit the response bias, one cannot rule out the possibility that some bias have been introduced in the responses. A further empirical investigation based upon annual reports will provide additional evidence regarding the factors that influence firms' reporting policies.Practical implicationsThis study helps researchers in identifying the factors that shape accounting policies of firms operating in countries with an environment similar to that of Greece. Additionally, the findings of this study can facilitate professionals who undertake international financial analysis.Originality/valueThe findings of this study can contribute to explaining Greek firms' accounting decisions. Given that the accounting environment in Greece is similar to that prevailing in many European and non‐European countries this study can provide an insight regarding the factors that influence financial reporting choices of firms operating in these countries.
The case for fair budgetary procedures
Authors: Magner Nace R. , Johnson Gary G. , Little Harold T. , Blair Staley A. , Welker Robert B. 
Published: July 2006

PurposeTo summarize the findings of empirical studies the authors have conducted regarding budgetary procedures fairness and to discuss key implications of these findings.Design/methodology/approachSummary and synthesis of the authors' empirical research.FindingsIdentifies criteria for, and types of attitudinal and behavioral reactions that managers have toward, formal budgetary procedures fairness and budgetary procedures implementation fairness. Provides information regarding how the two forms of budgetary procedures fairness work together to influence managers' attitudes and behaviors, and how they reduce managers' negative reactions to unfavorable budgets. Presents reasons that fair budgetary procedures are important to managers.Research limitations/implicationsThe authors' studies used questionnaire data where all variables were measured at a single point in time, which provides little control over unmeasured variables and direction of causality. Future research should seek to expand the sets of criteria for and reactions toward budgetary procedures fairness, as well as to further detail the processes by which budgetary procedures fairness works. Also, relationships involving budgetary procedures fairness should be examined by means of laboratory experiments.Practical implicationsUnderscores the importance of promoting formal budgetary procedures fairness and budgetary procedures implementation fairness in organizational budgetary systems, and provides concrete guidance in this regard.Originality/valueProvides useful information to accounting and audit staff, budget committee members, supervisors, and other employees involved in designing and implementing organizational budgetary systems and to budgeting researchers.
Accountants' perceptions regarding fraud detection and prevention methods
Authors: Bierstaker James L. , Brody Richard G. , Pacini Carl 
Published: July 2006

PurposeThe purpose of this study is to examine the extent to which accountants, internal auditors, and certified fraud examiners use fraud prevention and detection methods, and their perceptions regarding the effectiveness of these methods.Design/methodology/approachA survey was administered to 86 accountants, internal auditors and certified fraud examiners.FindingsThe results indicate that firewalls, virus and password protection, and internal control review and improvement are quite commonly used to combat fraud. However, discovery sampling, data mining, forensic accountants, and digital analysis software are not often used, despite receiving high ratings of effectiveness. In particular, organizational use of forensic accountants and digital analysis were the least often used of any anti‐fraud method but had the highest mean effectiveness ratings. The lack of use of these highly effective methods may be driven by lack of firm resources.Practical implicationsOrganizations should consider the cost/benefit tradeoff in investing in highly effective but potentially underutilized methods to prevent or detect fraud. While the costs may seem prohibitive for small organizations, substantial cost savings from reduced fraud losses may also be significant.Originality/valueBy identifying methods that work well for fraud detection and prevention, prescriptive information can be provided to accounting practitioners, internal auditors, and fraud examiners.