bluuebunny/crossref_metadata_2025_split huggingface dataset:
The role of branding in the value chain
Authors: Glaser Stan 
Published: November 2008

PurposeThe purpose of this paper is to address the question: how are members of the value chain aligned to a common goal? It attempts to demonstrate that the brand is the one mechanism that unites both the supply and demand sides of the value chain.Design/methodology/approachMission, vision and transaction models are critically evaluated as aligning mechanisms to the value chain. Illustrating that transaction model with an e‐procurement example it is argued that all approaches are deficient in aligning stakeholders, particularly customers. In stressing the sociotechnical qualities of the supply chain, it is argued the brand is the only common element to the entire demand chain.FindingsBrand strategy management should be both a demand and supply chain priority, in contrast to its general demand chain focus.Research limitations/implicationsThere needs to be empirical demonstration of the role that the brand plays in value chain dynamics, particularly the behaviour of participants in the supply chain.Practical implicationsThe responsibilities of marketing management become more focussed on to the requirements of the supply chain.Originality/valueWhile the role of the brand in the consumer and customer markets has been widely discussed its importance as a value chain coordinating mechanism is highlighted in this paper.
Solution of thermo‐fluid problems by collocation with local pressure correction
Authors: Kosec Gregor , Šarler Božidar 
Published: November 2008

PurposeThe purpose of this paper is to explore the application of the mesh‐free local radial basis function collocation method (RBFCM) in solution of coupled heat transfer and fluid‐flow problems.Design/methodology/approachThe involved temperature, velocity and pressure fields are represented on overlapping five nodded sub‐domains through collocation by using multiquadrics radial basis functions (RBF). The involved first and second derivatives of the fields are calculated from the respective derivatives of the RBFs. The energy and momentum equations are solved through explicit time stepping.FindingsThe performance of the method is assessed on the classical two dimensional de Vahl Davis steady natural convection benchmark for Rayleigh numbers from 103 to 108 and Prandtl number 0.71. The results show good agreement with other methods at a given range.Originality/valueThe pressure‐velocity coupling is calculated iteratively, with pressure correction, predicted from the local mass continuity equation violation. This formulation does not require solution of pressure Poisson or pressure correction Poisson equations and thus much simplifies the previous attempts in the field.
An artificial compressibility method for buoyancy‐driven flow in heterogeneous saturated packed beds
Authors: Visser C.J. , Malan A.G. , Meyer J.P. 
Published: November 2008

PurposeThe purpose of this paper is to focus on modeling buoyancy driven viscous flow and heat transfer through saturated packed pebble‐beds via a set of homogeneous volume‐averaged conservation equations in which local thermal disequilibrium is accounted for.Design/methodology/approachThe local thermal disequilibrium accounted for refers to the solid and liquid phases differing in temperature in a volume‐averaged sense, which is modeled by describing each phase with its own governing equation. The partial differential equations are discretized and solved via a vertex‐centered edge‐based dual‐mesh finite volume algorithm. A compact stencil is used for viscous terms, as this offers improved accuracy compared to the standard finite volume formulation. A locally preconditioned artificial compressibility solution strategy is employed to deal with pressure incompressibility, whilst stabilisation is achieved via a scalar‐valued artificial dissipation scheme.FindingsThe developed technology is demonstrated via the solution of natural convective flow inside a heated porous axisymmetric cavity. Predicted results were in general within 10 per cent of experimental measurements.Originality/valueThis is the first instance in which both artificial compressibility and artificial dissipation is employed to model flow through saturated porous materials.
A short note on Joule heating in electro‐osmotic flows
Authors: Nithiarasu P. , Lewis R.W. 
Published: November 2008

PurposeThe purpose of this paper is to numerically model electro‐osmotic flow (EOF), Joule heating and heat transfer in a channel filled with an electrolyte and to introduce a consistent non‐dimensional scaling.Design/methodology/approachThe finite element method along with a fractional step method is employed. Empirical relations for temperature dependent viscosity, electrical and thermal conductivities are also employed. Unstructured meshes are used in the numerical calculations.FindingsThe consistent scaling introduced in the present study is a better and easier way of modelling Joule heating effects in EOF.Originality/valueThe non‐dimensional scaling proposed is novel and consistent. The novelty is also introduced in the solution procedure as this is used for the first time to tackle EOF with Joule heating and conjugate heat transfer.
Finite element numerical analysis of blood flow and temperature distribution in three‐dimensional image‐based finger model
Authors: He Ying , Himeno Ryutaro , Liu Hao , Yokota Hideo , Gang Sun Zhi 
Published: November 2008

PurposeThe purpose of this paper is to investigate the blood flow and temperature distribution in human extremities.Design/methodology/approachThe simulation is carried out from three aspects. Firstly, the hemodynamics in the human upper limb is analyzed by one‐dimensional model for pulsalite flow in an elastic tube. Secondly, the blood flow and heat transfer through living tissues are described basing on porous media theory, and the tissue model is coupled with the one‐dimensional blood flow model. With respect to geometric modeling, MR‐image‐based modeling method is employed to construct a realistic model of the human finger.FindingsIt is found that the temperature variation is closely related to the blood flow variation in the fingertip and the blood flow distribution in the tissue is dependent on the locations of large arteries and veins.Originality/valueBlood flow and temperature distribution in a 3D realistic human finger are firstly obtained by coupling the blood circulation and porous media model.
Accounting measures of operating performance outcomes for Australian mergers
Authors: Lau Ben , Proimos Alex , Wright Sue 
Published: November 2008

PurposeThe purpose of this paper is to analyse success at the corporate level for 72 Australian mergers between publicly listed firms during the period 1999‐2004, and to reassess evidence in earlier Australian studies that contrasts findings from other countries which report a decline in post‐merger operating performance.Design/methodology/approachA number of accounting operating performance measures for profitability, cash flow, efficiency, leverage and growth are used to proxy for the success of the merger, which is defined in terms of an improvement in each merged firm's industry‐adjusted operating performance between the pre and post‐merger period. Both non‐parametric and parametric comparisons of these measures are presented.FindingsSome evidence that mergers improve the operating performance of the post‐merger firm is found. Industry adjusted profitability, cash flows, efficiency and leverage measures were higher in the post‐merger period.Research limitations/implicationsThe findings of this study are limited by the small sample size, the focus on listed firms, and the use of only operating financial measures of merger success. Future research could examine more mergers over a longer time period, use alternative methods of performance benchmarking, and use alternative measures of merger success, such as share price performance.Originality/valueAustralian mergers led to improved corporate performance during the period 1999‐2004. This result is consistent with findings in other countries but has not been found in prior Australian research.
Qualitative characteristics of financial reporting: a historical perspective
Authors: Shahwan Yousef 
Published: November 2008

PurposeThis paper aims to provide a historical review for several leading documents in relation to the objectives of financial statements. These documents are: The Trueblood Report, The Corporate Report, Making Corporate Reports Valuable; and Guidelines for Financial Reporting Standards. These documents have a significant importance in financial reporting literature.Design/methodology/approachContent analysis approach was adopted in this study given its analytical and comparative nature of historical documents. In terms of studying historical data, content analysis main advantage is objectivity, in addition to its ability to provide unobtrusive evidence of historical trends.FindingsThe historical review showed that the basic objective of financial statements is concerned with providing useful information for economic decision making. In addition, it emphasized that information is useful when: it shows economic reality of the financial statements (i.e. balance sheet, income statement and cash flow statement); and it is relevant and reliable to users.Practical implicationsIn view of the comparison and analysis above, the four documents emphasized on the usefulness of accounting for decision‐making purposes and as such it leads to an inference that accounts should essentially portray economic reality.Originality/valueIn light of current financial reporting failure, it is important to revise leading documents in relation to the objectives of financial statements and to evaluate current developments. This paper is of much value to the accounting profession, as well as to the corporate reporting setters.
A multidimensional approach to multilevel security
Authors: Winjum Eli , Kjetil Mølmann Bjørn 
Published: November 2008

PurposeThe purpose of this paper is to propose and describe a concept for multilevel security (MLS) that may be advantageous in information systems with a limited number of security levels. The concept should also adapt to information systems with limited capacities.Design/methodology/approachAssuming that confidentiality, integrity and availability are mutually independent security attributes of a generic information object, security requirements are modelled as a multidimensional vector space. Each axis represents one dimension of security. An axis is divided into an arbitrary number of levels. The paper shows how rules from the classic MLS models may enforce one‐directional information flow simultaneously and independently along each axis. By controlling flow this way, insecure or undefined states cannot be reached.FindingsHandling different MLS properties independently enables an effective verification algorithm based on simple logical or binary operations. Verification of rights can be executed within a few clock cycles.Research limitations/implicationsFuture research includes formal in‐depth studies of potential applications in databases, sensor information, operating systems and communication networks.Practical implicationsSimple logical port circuits may implement the proposed verification method. The method is well suited for tamper proof devices immune to software‐based attacks.Originality/valueThe paper describes a MLS concept that combines dimensions of security, like confidentiality, integrity and availability. The concept intends to be a “light‐weight” alternative to classic MLS models.
The reliability of mandatory cash expenditure forecasts provided by Australian mining exploration companies in quarterly cash flow reports
Authors: Gallery Gerry , Nelson Jodie 
Published: November 2008

PurposeThe purpose of this study is to examine the usefulness of pre‐production cash expenditure forecasts issued by Australian mining explorers in their quarterly cash‐flow reports.Design/methodology/approachUsefulness is determined by examining compliance and the reliability of forecasts (accuracy and bias) for a sample of 1,760 forecasts issued by 481 explorers in 2005/2006. The cross‐sectional variation in reliability is examined using regression analysis.FindingsThe findings reveal a high level of compliance but significant inaccuracies (median forecast error of around 50 percent of actual expenditure for exploration and evaluation expenditure and 85 percent for development expenditure), and some evidence of forecast bias. Forecast inaccuracy is more prevalent in firms that have poorer performance, greater financial slack, greater cash‐flow volatility, no financial leverage, and for firms that are smaller, in the pre‐development stage, and in the mineral (non‐oil and gas) sub‐industry.Research limitations/implicationsThe analysis of forecast usefulness is confined to compliance and reliability. Further research could consider the value‐relevance and predictive ability of these forecasts.Practical implicationsThe findings question the usefulness of mandatory forecasting by showing that the information role of forecasts in capital markets is impaired when firms have little discretion over the forecast decision, timing and specificity.Originality/valueThis is the first study to examine mandatory cash expenditure forecasts and makes a significant contribution to the small literature on mandatory financial forecasts.
Organizational life cycle and performance among SMEs
Authors: Lester Donald L. , Parnell John A. , “Rick” Crandall William , Menefee Michael L. 
Published: November 2008

PurposeThis exploratory study seeks to bridge a gap in the literature by exploring the life cycle‐strategy relationship to discover the preferred strategy for high and low performing firms in four of the five stages of the organizational life cycle.Design/methodology/approachIn total, 600 managers randomly chosen from chamber of commerce membership lists in the southern USA were mailed an extensive scale that included items to measure life cycle stage, generic strategy, industry attractiveness and stability, size, and satisfaction with performance. The instrument included 20 life‐cycle items, four items for each of the five stages.FindingsPartial support was found for the expected relationship between strategy and performance as firms move through the organizational life cycle. New, high‐performing organizations that were satisfied with their performance preferred first mover strategies, while renewing organizations categorized as high performers also emphasized the first mover strategic approach. Mature high performers preferred a uniqueness strategy over one based on efficiency.Research limitations/implicationsThe fifth proposition, concerning declining firms, could not be adequately tested. Other limitations of this study include the limited sample size, the limited size variance of participating firms, and the cross‐industry nature of the sample. Combining the research stream of organizational life cycle with generic strategies and satisfaction with performance complicated the project.Practical implicationsLife cycle and performance research provides managers with a snapshot of high and low performing firms and an understanding of how their situation, decision‐making style, strategy and structure fit. High performers focus on proactive, first mover strategies.Originality/valueThe organizational life cycle is operationalized, demonstrating characteristics for high and low performing firms in each stage except decline.
Assessing the effect of social networks among Mexican enterprises
Authors: Castillo José , Jurado Jaime , Allen Stephen 
Published: November 2008

PurposeThis purpose of this paper is to test if social network theory applies in a developing country like Mexico. A set of Mennonite milk processors is tested against non‐Mennonite milk processors along five dimensions of firm performance.Design/methodology/approachA sample of 61 milk processing firms is tested utilizing logistic regression where regression variables are financial fluidity, number of employees, age of the enterprise, productivity and efficiency, and other business related difficulties.FindingsIt appears that social network theory in the form of religious ties, applies in Mexico as it does in much different industrialized economies that have typically been the setting for previous tests of social network theory.Research limitations/implicationsSecondary data rather than primary data were used for this test, as a result, the usual battery of tests on research variables that ascertain validity and reliability could not be conducted. Moreover, the data covered only milk processors in northern Mexico.Practical implicationsIt would appear that organizations might benefit from the open observance of religious practice at work, contrary to the secular approach of the past.Originality/valueThis paper may represent one of the first tests of network theory utilizing religious ties in Mexico.
Employee motivation: a Malaysian perspective
Authors: Islam Rafikul , Zaki Hj. Ismail Ahmad 
Published: November 2008

PurposeThe purpose of this paper is to identify the motivating factors of employees working in various Malaysian organizations.Design/methodology/approachA survey method was adopted. The survey questionnaire consisted of two parts: respondents' personal information were obtained through Part A and in Part B, they were asked to rank the ten motivating factors in terms of their effectiveness. The motivating factors were compiled from the existing literature and refined through consultation with human resource professionals.FindingsAn ordered set of motivating factors for employees working in Malaysian organizations. Demographic factors like gender, race, education, etc. were found to have impact on the ranking of the factors.Originality/valueThe findings are expected to provide useful guidelines to managers while developing employee motivation programs.
Networked (interactive) position: a new view of developing and sustaining competitive advantage
Authors: Baffour Awuah Gabriel , Abraha Gebrekidan Desalegn 
Published: November 2008

PurposeIn the extant literature a firm's development of its competitive advantage is seen to be the task of the firm alone. The purpose of this paper is to introduce a new and a broader approach of how competitive advantage can be developed and maintained in today's highly competitive and dynamic markets. To this end, how a firm handles its relationships with significant actors in its network becomes very decisive for the development of its competitive advantage.Design/methodology/approachDrawing on a network approach, case studies have been used to shed lights on the extent to which the development of competitive advantage of firms affect and are affected by their interaction with some actors in a network of exchange relationships.FindingsAn important conclusion of this study is that a firm's highly valued performance, an indication of its strong position or competitive strength, has its roots in its regular and intensive interaction with some significant actors in its network.Research limitations/implicationsAll firms in this study have demonstrated that competitive advantage can be achieved by building up a strong position through interaction, learning and adaptation with some significant actors in the marketplace. Since the study is based on one setting, extending a similar study to several settings will be very useful.Originality/valueThe paper provides insights into how a firm, in the effort to build its competitive advantage, draws on its own capabilities and complementary capabilities of its partners in a network.
Reflections on zero and zero‐centered spirituality in organizations
Authors: Karakas Fahri 
Published: November 2008

PurposeThe purpose of this paper is to invite managers and practitioners to reflect on the meaning and implications of the concept of zero for individual and organizational spiritual growth.Design/methodology/approachBuilding on spirituality and complexity literatures, this paper stimulates non‐traditional thinking in organizational change and leadership. The paper uses the concept of zero as a creative metaphor for organizational development.FindingsThe paper introduces a systemic, unified, multidimensional, holistic, complex, chaotic and dynamic paradigm for organizations based on spirituality: paradigm zero. Zero represents paradox, transcendence, interconnectedness, balance, modesty, creativity, inspiration, and the essence and mystery of human existence.Practical implicationsThis paper invites managers to consider a futurist perspective called zero‐centered thinking that enables creativity and reflection in the middle of complexity.Originality/valueThis paper builds on cutting edge spirituality and complexity concepts to enable new thinking for twenty‐first century managers and professionals. Zero philosophy provides organizations a new trans‐disciplinary paradigm based on spirituality, complexity, chaos, systems sciences, quantum physics, emergence, and Sufism.
Product market competition, regulation and dividend payout policy of Malaysian banks
Authors: Ameer Rashid 
Published: November 2008

PurposeThis paper aims to investigate the impact of the product market competition, regulations on the dividend policies of the listed banks, over the period 1995‐2005 in Malaysia.Design/methodology/approachAn ordered probit modelling technique and target adjustment model is used.FindingsSignificant differences are found in the payout of the banks categorized as selling non‐interest based banking products and mix of both interest and non‐interest based banking products. It is found that the decision to increase dividends is significantly related to earnings, and the decision to cut dividend is significantly related to the changes in the non‐performing loans, corporate and real estate sectors loans ratio and earnings losses.Research limitations/implicationsThe research findings have implications for the regulators of banks.Originality/valueThe research provides a clear link between banks' portfolio choice and earnings that have implications for dividends in emerging markets.
Waste makes haste: Sarbanes‐Oxley, competitiveness and the subprime crisis
Authors: Nordberg Donald 
Published: November 2008

PurposeThe passage of the Sarbanes‐Oxley Act of 2002 followed hard on the collapses of Enron and WorldCom. Waste makes haste. Official reports for US government agencies worried that the legislation may have impaired New York's competitiveness as a venue for international capital transactions. But a threat from a seemingly different direction – the subprime shakeout – exposed bigger issues. This paper aims to raise questions about many of the assumptions made in the discourse about the relative competitiveness of US and European capital markets.Design/methodology/approachBuilding on Healy and Palepu's analysis of Enron, it compares the root issues at Enron with a preliminary view of the sources of the subprime crisis to build an outline for regulatory response.FindingsRemedies in Sarbanes‐Oxley failed to address several of the ailments in evidence in Enron. The haste of making “Sarbox” may have led us to waste an opportunity to prevent or reduce the impact of the subprime debacle.Originality/valueThe comparison of the seemingly unrelated cases reveals similar ethical gaps and regulatory lapses, suggesting a different type of legislative and regulatory response may be needed. It makes suggestions for further research to guide future policymaking.