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Book part
Publication date: 17 July 2007

Abstract

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-484-3

Article
Publication date: 28 September 2018

M. Muthtamilselvan, K. Periyadurai and Deog Hee Doh

The main purpose of this study is to investigate the natural convection of micropolar fluid in a square cavity with two orthogonal heaters placed inside. The study of natural…

Abstract

Purpose

The main purpose of this study is to investigate the natural convection of micropolar fluid in a square cavity with two orthogonal heaters placed inside. The study of natural convection in a two-dimensional enclosure determines the effect of non-uniform heated plate on certain micropolar fluid flows which are found in many engineering applications. Therefore, because of its practical interest in the engineering fields such as building design, cooling of electronic components, melting and solidification process, solar energy systems, solar collectors, liquid crystals, animal blood, colloidal fluids and polymeric fluids, the topic needs to be further explored.

Design/methodology/approach

The dimensionless governing equations have been solved by finite volume method of the second-order central difference and upwind scheme.

Findings

The effects of the Rayleigh number, nonuniformity parameter and vortex viscosity parameter on fluid flow and heat transfer have been analyzed. The rate of heat transfer increases with an increase in the aspect ratio of the heated plates for all the values of Rayleigh number and vortex viscosity parameter. The heat transfer rate is reduced with an increase in the vortex viscosity parameter. It is predicted that the non-uniform of the baffle gives better heat transfer than uniform heating.

Originality/value

The present numerical results were tested against the experimental work. The present results have an excellent agreement with the results obtained by the previous experimental work.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 28 no. 9
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 6 July 2018

Y.P. Tsang, K.L. Choy, C.H. Wu, G.T.S. Ho, Cathy H.Y. Lam and P.S. Koo

Since the handling of environmentally sensitive products requires close monitoring under prescribed conditions throughout the supply chain, it is essential to manage specific…

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Abstract

Purpose

Since the handling of environmentally sensitive products requires close monitoring under prescribed conditions throughout the supply chain, it is essential to manage specific supply chain risks, i.e. maintaining good environmental conditions, and ensuring occupational safety in the cold environment. The purpose of this paper is to propose an Internet of Things (IoT)-based risk monitoring system (IoTRMS) for controlling product quality and occupational safety risks in cold chains. Real-time product monitoring and risk assessment in personal occupational safety can be then effectively established throughout the entire cold chain.

Design/methodology/approach

In the design of IoTRMS, there are three major components for risk monitoring in cold chains, namely: wireless sensor network; cloud database services; and fuzzy logic approach. The wireless sensor network is deployed to collect ambient environmental conditions automatically, and the collected information is then managed and applied to a product quality degradation model in the cloud database. The fuzzy logic approach is applied in evaluating the cold-associated occupational safety risk of the different cold chain parties considering specific personal health status. To examine the performance of the proposed system, a cold chain service provider is selected for conducting a comparative analysis before and after applying the IoTRMS.

Findings

The real-time environmental monitoring ensures that the products handled within the desired conditions, namely temperature, humidity and lighting intensity so that any violation of the handling requirements is visible among all cold chain parties. In addition, for cold warehouses and rooms in different cold chain facilities, the personal occupational safety risk assessment is established by considering the surrounding environment and the operators’ personal health status. The frequency of occupational safety risks occurring, including cold-related accidents and injuries, can be greatly reduced. In addition, worker satisfaction and operational efficiency are improved. Therefore, it provides a solid foundation for assessing and identifying product quality and occupational safety risks in cold chain activities.

Originality/value

The cold chain is developed for managing environmentally sensitive products in the right conditions. Most studies found that the risks in cold chain are related to the fluctuation of environmental conditions, resulting in poor product quality and negative influences on consumer health. In addition, there is a lack of occupational safety risk consideration for those who work in cold environments. Therefore, this paper proposes IoTRMS to contribute the area of risk monitoring by means of the IoT application and artificial intelligence techniques. The risk assessment and identification can be effectively established, resulting in secure product quality and appropriate occupational safety management.

Details

Industrial Management & Data Systems, vol. 118 no. 7
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 17 October 2008

Jui‐Chi Wang

The purpose of this study is to examine and answer the following research questions: how does the US electronic industry perform from an intellectual capital (IC) perspective…

3357

Abstract

Purpose

The purpose of this study is to examine and answer the following research questions: how does the US electronic industry perform from an intellectual capital (IC) perspective? What is the relationship between IC and company market value in the US electronic industry? This study investigated the relationship between IC and company market value in the US Standard & Poor's 500 (US S&P 500) publicly traded electronic companies from 1996 to 2005.

Design/methodology/approach

The Ohlson model theory was reviewed and to form the research models. Secondary data were retrieved from S&P's Compustat for quantitative analysis.

Findings

When applying multiple regression technique to the research hypotheses, there emerges a positive relationship between IC and market value of the company. Apparently, US electronic companies are knowledge intensive and utilize IC to create their market capitalization.

Originality/value

This is one of the first empirical researches that quantitatively examine the market value of US S&P's 500 electronic companies from IC perspective in the long‐term.

Details

Journal of Intellectual Capital, vol. 9 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 19 October 2010

Nevine El‐Tawy and Tony Tollington

The purpose of this paper is to present asset recognition criteria based on the idea that an asset should be functional, separable and measurable and that financial recognition…

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Abstract

Purpose

The purpose of this paper is to present asset recognition criteria based on the idea that an asset should be functional, separable and measurable and that financial recognition should be triggered by the recognition of an artefact.

Design/methodology/approach

Criteria is applied to four organisational assets, that is, those intangible assets that are unlikely to be reported in the accounting domain.

Findings

The criteria is applied in order to show how one may expand the basis on which assets can be reported financially to elements of intellectual capital as well as financial capital.

Originality/value

Artefact‐based asset recognition criteria could be a conduit through which intellectual capital could enter the accounting domain, a domain dominated by the maintenance of financial capital, not intellectual capital.

Details

Journal of Intellectual Capital, vol. 11 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 15 May 2019

Ayse Elvan Bayraktaroglu, Fethi Calisir and Murat Baskak

The purpose of this paper is to propose an extended and modified value-added (VA) intellectual coefficient (VAIC) model, which includes intellectual capital (IC) components which…

4427

Abstract

Purpose

The purpose of this paper is to propose an extended and modified value-added (VA) intellectual coefficient (VAIC) model, which includes intellectual capital (IC) components which were missing in the original VAIC approach. The proposed model has been used to explore the relationship between IC and firm performance for Turkish manufacturing firms on a more detailed level.

Design/methodology/approach

Multiple regression analysis has been employed to identify the IC components, which predict the performance of the firm and the moderating effect of some IC components on IC components–firm performance relationship. Data are required to calculate the IC components, and firm performance variables have been obtained from the financial reports of the Turkish manufacturing firms for the period 2003–2013.

Findings

According to the results for Turkish manufacturing sector innovation capital efficiency has a moderating effect on the relationship between structural capital efficiency (SCE) and profitability, meaning, depending on an increase in R&D expenses, the effect of SCE on profitability also increases. On the other hand, it has been found that innovation capital efficiency has a direct impact on firms’ productivity. The results also showed that IC efficiency components have a moderating role on the relationship between capital employed efficiency and profitability.

Research limitations/implications

There might be a time lag until the effect of R&D investments can be observed in firms’ performance. However, this lagged impact of innovation capital and also other IC components on future firm performance has not been investigated due to concerns related to sample size.

Originality/value

The proposed model differs from the original VAIC model in three ways: it, namely, includes two additional IC components, customer capital (CC) and innovation capital. It explores the moderating effect of innovation capital on structural capital–firm performance relationship and the moderating effect of IC components on employed capital–firm performance relationship. As the last difference, it proposes an alteration in the VA calculation due to newly added IC components, CC and innovation capital.

Details

Journal of Intellectual Capital, vol. 20 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

Open Access
Article
Publication date: 15 February 2021

Boban Melović, Milica Vukčević and Marina Dabić

The aim of this paper is to show how a bank's brand value is quantitatively assessed using the Interbrand methodology, taking into account the specifics of the banking market…

2354

Abstract

Purpose

The aim of this paper is to show how a bank's brand value is quantitatively assessed using the Interbrand methodology, taking into account the specifics of the banking market. Therefore, the objective of this paper is to review the ways in which brands contribute to the higher market value of banks by strengthening intellectual capital (IC), as reflected in increased levels of competitiveness and the reputation that the bank maintains in the minds of customers.

Design/methodology/approach

This paper applies the Interbrand methodology, which indicates that the assessment of brand value implies the determination of economic profit as the difference between the net operating profit after tax and the cost of capital. The brand profit is then calculated as the product of the economic profit and the index of the brand role. Brand value is obtained as the product of the brand's profit and the discount rate of the brand. In order to further test the results obtained through the application of the Interbrand methodology, linear regression was applied to the panel data in order to provide more efficient econometric estimates of the model parameters.

Findings

This research has shown that the Interbrand methodology's empirical foundations lie in the Montenegrin banking market, but also that, out of all of the analyzed parameters, the greatest significance is obtained from the profit of the brand, which influences the value of bank brands.

Research limitations/implications

This research is related to the service sector–in this case, financial services – meaning that it is necessary to adjust the calculation of the weighted average cost of capital. Although the banking sector is a very competitive market, a limitation exists in the fact that the research was conducted only in Montenegro. In other words, in order to achieve a more detailed analysis, this methodology should be applied to more countries, such as those within the Western Balkans, as they have a relatively similar level of development.

Practical implications

A main contribution of this paper is that the assessment of the banks' brand value could be useful to future investors. Therefore, the improvement of the financial sector–in this case, banks–as institutions that hold a dominant position in the financial market in Montenegro, is a particularly important issue. It is important to point out that the research conducted could serve as a means by which to bridge the gap between theory and practice, since the methodology of the consulting company Interbrand has been optimized and adjusted to the Montenegrin banking market.

Social implications

On considering the fact that most countries of the Western Balkans are at a similar level of development, the authors can conclude that, with the help of this adapted form of methodology, this research can be applied to assess banks' brand value in neighboring countries.

Originality/value

This paper serves as the basis for further research as the analysis of banking institutions that comprise both marketing and financial aspects, i.e. the application of the Interbrand methodology, was not conducted in Montenegro. Also, this paper overcomes the literal gap between theory and practice as there is little research thus far involving the application of the Interbrand methodology to the field of finance; especially in the field of banking. The authors point out the specifics of the banking sector as a key explanation for this. This is why it is necessary to make certain adjustments to the methodology. The research has positive implications for banks' internal and external stakeholders. The originality of this research is reflected in the fact that the Interbrand methodology has been optimized in order to assess the brand of banks, taking into account the specificity of the analyzed market. Brand is analyzed as a component of IC: another factor that exemplifies the value of this research.

Details

Journal of Intellectual Capital, vol. 22 no. 7
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 21 September 2015

Thuy D. Nguyen, Charlene Dadzie, Arezoo Davari and Francisco Guzman

The purpose of this study is to measure intellectual capital of the firm through the eyes of the consumer by investigating the relationships between financial-based brand equity…

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Abstract

Purpose

The purpose of this study is to measure intellectual capital of the firm through the eyes of the consumer by investigating the relationships between financial-based brand equity (FBBE) and consumer-based brand equity (CBBE) and their related constructs.

Design/methodology/approach

Fifteen consumer brands were evaluated based on three different perspectives of CBBE, and were then regressed on FBBE. Prior to the regression analysis, the FBBEs of 15 consumer brands were standardized using the total assets and three-year weighted average of their brand equity values.

Findings

Findings show that existing CBBE scales and related brand dimensions partially explain FBBE, namely, sustainability and brand experience, and that the product category contributes significantly in explaining FBBE. In addition, brand experience is positively associated with FBBE.

Research limitations/implications

The study only includes brands from the food, electronics and clothing industries.

Practical implications

The study provides guidance to brand managers regarding which brand dimensions directly influence brands’ financial values.

Originality/value

The paper empirically measures consumers’ perceptions of the firm’s intellectual capital by using brand equity.

Details

Journal of Product & Brand Management, vol. 24 no. 6
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 20 March 2023

Brian A. Rutherford

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

Abstract

Purpose

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

Design/methodology/approach

The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.

Findings

Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.

Research limitations/implications

The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.

Practical implications

The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.

Originality/value

The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.

Details

Journal of Applied Accounting Research, vol. 24 no. 5
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 18 July 2022

Rafael Henriquez, Andrés Muñoz-Villamizar and Javier Santos

This research has the following specific objectives: provide an overview of the literature addressing operational excellence (OE) and OE in emerging countries; propose an

Abstract

Purpose

This research has the following specific objectives: provide an overview of the literature addressing operational excellence (OE) and OE in emerging countries; propose an integrative framework of OE attributes; and propose future research directions for the OE literature.

Design/methodology/approach

To remain competitive in industry, many organizations are implementing OE initiatives. However, achieving OE in emerging markets has been a pressing challenge due to the scarce knowledge on how it works. Through a systematic review of the literature, this study aims to contribute to a deeper understanding of the concept of OE in emerging countries through the triple bottom line.

Findings

This study has found nine attributes of OE based on the three pillars of sustainability or triple bottom line (economic, environmental and social). Four of them were the most cited and served to build the proposed framework. The analysis concludes that most of the studies related to OE in emerging countries have been carried out in Asia. Finally, based on the results obtained from the literature review, six points of future research are proposed based on three research directions: OE in emerging countries, active participation by employees and culture generation and finally, research methods.

Originality/value

The gap that is filled in this study is that some authors have studied the application of OE in emerging countries, specifically on the Asian continent. In those cases, the literature is either oriented to describing OE from different perspectives or to its application in different companies, some of which are emerging countries. However, to the best of the authors’ knowledge, there is no study that describes the specific and complete aspects that make up a model of OE and which can show how this model can be applied in emerging countries.

Details

International Journal of Lean Six Sigma, vol. 14 no. 4
Type: Research Article
ISSN: 2040-4166

Keywords

11 – 20 of 549