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Because analytics are increasingly becoming a key source of competitive advantage, attracting, engaging and retaining analytical talent and building an organizations' analytical capability is now a key skill top management needs to learn. This paper aims to investigate this issue.

Given that analytics is a relatively new management discipline and that only a few leading companies manage the talent it requires as a strategic resource, the authors collected their best practices.

The paper specifies the four main practices that top executives need to follow to create and develop a talent‐powered analytical organization.

The authors offer anecdotal research on leading companies.

What distinguishes talent‐powered analytical organizations is their ability to unleash their analysts' talents to maximize and continually expand the company's analytical capabilities.

By building and aligning the four key talent management capabilities revealed in this paper, organizations can maximize the strategic impact of their analytical talent and continually expand the organization's collective analytical capabilities.

This paper aims to set out key steps in the development, engagement and retention of analytical leaders, showing why they are such a core resource, highlighting the key types of analytical talent and focusing on the core skills needed to attain analytical proficiency.

The research is based on a comprehensive survey of 799 analytical professionals employed by large US companies across a range of industries carried out in July 2008, as well as on the book Analytics at Work by Thomas Davenport, Jeanne Harris and Robert Morison, which was published in 2010.

The research identified the core skills requirements for each of the four main types of analytical talent, highlighting the skill set needed by analytical leaders. Where developing and retaining this vital resource is concerned, it was found that analysts who understood their roles were six times more likely to be engaged than those who did not.

Organizations need to take steps to develop, care for and retain their analytical talent. This is a prerequisite for establishing analytical leadership in a recruitment market where competition for analytics talent is increasing all the time.

As well as drawing on exclusive research, the paper shows that Accenture uses case studies based on in‐depth interviews and thought leadership to demonstrate analytical leaders' unique qualities.

We have designed this in-class exercise to benefit undergraduate or graduate students enrolled in courses in auditing. This in-class exercise involves six short independent analytical procedures scenarios, two each for three different accounts: Payroll Expense; Depreciation Expense; and Interest Expense. The scenarios require students to perform substantive analytical procedures for each of the financial statement accounts. Students must use their accounting knowledge, analytical thinking skills, and problem-solving ability in order to compute an estimated expectation for an account balance. Following computing an estimate of the expected balance, students must then compare the result to the client-recorded balance and determine if the difference is within tolerable limits established for the audit. The primary learning objectives for the in-class analytical procedures exercise involve the following:

1. Understanding when it might be appropriate for the auditor to perform substantive analytical procedures,

2. Understanding how to form an expectation of an account balance when performing analytical procedures, and

3. Understanding how to evaluate the results of a substantive analytical procedure.

Understanding when it might be appropriate for the auditor to perform substantive analytical procedures,

Understanding how to form an expectation of an account balance when performing analytical procedures, and

Understanding how to evaluate the results of a substantive analytical procedure.

In cooperation with KPMG, we believe that the analytical procedures exercise gives students a better understanding of performing substantive analytical procedures. ¹ As identified by Auditing Standard AU-C 520, PCAOB Standard AS 2305, and in the academic literature (e.g., Hirst & Koonce, 1996), analytical procedures are an important part of the audit process. Understanding when and how to perform substantive analytical procedures, combined with how to evaluate the results, will aid in student knowledge of the audit process.

Lean healthcare (LHC) applies lean philosophy in the healthcare sector to promote a culture of continuous improvement through the elimination of non-value-added activities. Studies on the subject can be classified as conceptual (theoretical) or analytical (applied). Therefore, this research compares bibliometric indicators between conceptual and analytical articles on LHC.

For data collection, the PRISMA Protocol was employed, and 488 articles published from 2009 to 2021, indexed in the Scopus and WoS databases, were retrieved.

This study reveals how conceptual and analytical LHC studies are organized in terms of the most relevant journals, articles, institutions, countries, the total number of citations, collaboration networks (co-authorship, international collaboration network and institutional collaboration network) and main co-words.

Only four papers conducting bibliometric analysis on LHC studies were identified in the Scopus and Web of Science databases. In addition, none of these papers compared conceptual and analytical bibliometric indicators to reveal the evolution, organization and trends of each category. Therefore, this work is not only the first to make this comparison but also the first to analyze the collaboration between authors, institutions and countries in relation to studies on LHC. The analyses performed in this work allow one new possible understanding, by researchers and health professionals, of the literature behavior in this field of study.

This study aims to identify the appropriate combination of attributes that must be present to deliver value in a new product for a pharmaceutical enterprise.

The application object was the Metronidazole analytical standard, using choice experiments to product attributes and price.

The practical results indicate that consumer value anticipation allows entry into the market with higher competitiveness.

Conceptually, it uses a value delivery approach, generally applied to large companies, in a case aimed at enterprises. In practice, for the enterprise studied, the value anticipation by the consumer allows entry into the market with higher competitiveness.

The purpose of this study was to investigate the changes in solder joint stress when subjected to mechanical bending. The analytical theory pertaining to the stresses in the solder joint between the components (including the molding compound, the chip and the substrate) was described, and the printed circuit board (PCB) with a discontinuity function when the PCB assembly is subjected to mechanical bending was developed. Thus, the findings reported here may lead to a better understanding of the solder joint failure based on the Physics of Failure model.

This paper discusses the analytical model for calculating the stress in solder joints, as well as presents a simulation model that can be used for calculating the strain energy density of solder joint. First, the multilayer plate theory is used in discussing the composite material for the component, including the molding compound, the silicon chip and the substrate, or the PCB, including the copper layers, the fiber and the epoxy. Finally, the complete structure of the analytical model developed as a part of this current work is presented.

For the analytical model of multilayer structures in which the interconnection layer is discrete, mechanical bending has been modeled with respect to varying silicon chip length. The analytical model that describes the stress of the outermost solder joint experiences is chosen, as this is the typical solder joint failure. The analytical model can be applied to discrete solder joints, which are evaluated by calculating the matrix form. Owing to its use of the matrix equation, the analytical model can be highly combinatorial and thus more capable of calculating the solution.

The analytical solution based on a simple concept was presented and validated using the finite element model for the stress experienced by solder joints subjected to mechanical bending. To verify that the simulation represents a real PCB case, the authors use the finite element method (FEM) to compare their case with the multilayer plate theory. Owing to the good agreement between the theory and simulation results, the authors conclude that the multilayer plate theory can be correctly applied in multilayer PCB and be used in an analytical model for the PCB assembly subjected to mechanical bending.

Owing to the good agreement between the theory and simulation results, the authors conclude that the multilayer plate theory can be correctly applied in multilayer PCB and be used in an analytical model for the PCB assembly subjected to mechanical bending.

The analytical model is validated with the FEM model and provides the way to physically examine the solder joint failure mechanism. In this paper, the analytical model is developed as a means to assess the solder joint stress subjected to mechanical bending.

The analytical model treats the solder joint as discrete and has been successfully validated against the finite element model. The complete structure model (the second analytical model) is presented to discuss the effects of varying silicon chip length on the normal stress in solder joints. When the silicon chip length exceeds to 80 per cent of the total package length, the stress of the outermost solder joint increases rapidly. The design analysis findings have suggested that the failure of the outermost solder joint subjected to mechanical bending on the PCB assembly can be reduced by analyzing the analytical model.

The purpose of this paper is to investigate the effects of regulatory focus (promotion vs prevention) and mixed valence attributes (positive imagery and negative analytical vs negative imagery and positive analytical) on consumers’ evaluation and purchase intention for a product.

A pre-test followed by a single between subject’s experiment was conducted to test the major hypotheses in the study.

Results show that promotion (prevention) focus prefers the product when it is described in terms of positive imagery but negative analytical (positive analytical but negative imagery) attributes in terms of both evaluation and purchase intention.

Future research may validate and extend the current findings with other product or service categories, and study the underlying processes that guide decision making.

Findings from this study will help managers devise a range of marketing strategies in the areas of advertising, segmentation and product positioning.

The current research is novel as it addresses lack of research that engages imagery and analytical attributes with different valences, and fills in a gap as to how regulatory focus will rely on imagery (analytical) attributes with different valences while making product decisions.

This paper aims to examine how customer relationship management (CRM) systems are implemented in practice with a focus on the strategic application, i.e. how analytical CRM systems are used to support customer knowledge acquisition and how such a system can be developed.

The current practice of CRM application is based on examining data reported from a four‐year survey of CRM applications in the UK and an evaluation of CRM analytical functions provided by 20 leading software vendors. A conceptual model of an analytical CRM system for customer knowledge acquisition is developed based on the findings and literature review.

Current CRM systems are dominated by operational applications such as call centres. The application of analytical CRM has been low, and the provision of these systems is limited to a few leading software vendors.

The findings shed light on the potential area in which organisations can strategically use CRM systems. It also provides guidance for the IT industry as to how an analytical CRM system should be developed to support customer knowledge acquisition.

The latest findings on CRM systems application are reported, and an innovative analytical CRM system is proposed for customer knowledge acquisition.

The purpose of this study is to propose an analytical model with consideration of the permeability of soft-magnetic materials, which can predict the magnetic field distribution more accurately and facilitate the initial design and parameter optimization of the machine.

This paper proposes an analytical model of stator yokeless radial flux dual rotor permanent magnet synchronous machine (SYRFDR-PMSM) with the consideration of magnetic saturation of soft-magnetic material. The analytical model of SYRFDR-PMSM is divided into seven regions along the radial direction according to the different excitation source and magnetic medium, and the iron permeability in each region is considered based on the Maxwell–Fourier method and Cauchy’s product theorem. The magnetic vector potential of each region is obtained by the Laplace’s or Poisson’s equation, and the magnetic field solution is determined using the boundary conditions of adjacent regions.

The inner and outer air-gap flux density, flux linkage, output torque, etc., of SYRFDR-PMSM are predicted by analytical model, resulting in good agreement with that of finite element model. Additionally, the SYRFDR-PMSM prototype is manufactured and the correctness of analytical model is further verified by experiments on no-load back electromotive force and current–torque curve. Reasonable design of the slot opening width and pole arc coefficient can improve the average output torque and reduce output torque ripple.

The analytical model proposed in this paper assumes that the permeability of soft-magnetic material is a fixed value. However, the actual iron’s permeability varies nonlinearly; thus, the prediction results of the analytical model will have some deviations from the actual machine.

The main contribution of this paper is to propose an accurate magnetic field analytical model of SYRFDR-PMSM. It takes into account the permeability of soft-magnetic material and slot opening, which can quickly and accurately predict the electromagnetic performance of SYRFDR-PMSM. It can provide assistance for the initial design and optimization of SYRFDR-PMSM.

Introduces a new analytical review procedure that measures the degree to which a data set’s digit distribution deviates from a Benford digit distribution. This deviation can indicate potential manipulation and can be used to signal the need for further audit testing. An artificial neural network is used to distinguish between “normal” and “manipulated” financial data. The results show that if data have been contaminated (at a 10 per cent level or more) a Benford analytical review procedure will detect this 68 per cent of the time. If the data are not contaminated, the test will indicate that the data are “clean” 67 per cent of the time. Because analytical review procedures are not used in isolation, these results probably understate the effectiveness and potential of a digits‐based analytical review procedure. This procedure’s fraud detection results compare favorably to traditional analytical review procedures. Importantly, its unique analysis procedure allows it to complement traditional analytical review procedures. A key limitation of this study is that it uses simulated data, rather than actual data. Such an enhancement will be a critical step in future research. This method appears to have potential merit and provides many opportunities for new research.