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1 – 10 of 933Lars-Henrik Kvist Nielsen, Abiola Akanmu and Chimay J. Anumba
“Back-to-back” contracts are widely used in the engineering and construction industry and are recently spreading into the telecommunication industry. In back-to-back contracts…
Abstract
Purpose
“Back-to-back” contracts are widely used in the engineering and construction industry and are recently spreading into the telecommunication industry. In back-to-back contracts, the principals require the main contractors to assume majority of the liability in delivering a project and in turn, the main contractors try to allocate most of that liability to their subcontractors. The successful delivery of the projects hinges on how the contracts are drafted and risks are allocated between the parties involved. The purpose of this paper is to undertake a comparative analysis of “back-to-back” subcontracts in the telecommunication and construction industries.
Design/methodology/approach
By examining contracting practices and texts from contract documents for the telecommunication and construction industries, this paper reveals how certain aspects of “back-to-back” contracts lose their meaning when seen out of context. Using comparative research method, this paper discusses reasons why the adoption of “back-to-back” contracts should be a matter of degree, based on the business strategy and relevance to the intended transactions rather than on the typical model of “back-to-back” contracts.
Findings
Good contracting practices should be such as to enable parties negotiate the contract terms to ensure clarity and common understanding before commencing the project. Construction universally adopts back-to-back even for minor straightforward works, an approach supported by readily available industry model contracts as well as the traditional tender process (design before construction). In telecoms, back-to-back is mainly desired where the subcontractor has a major part of the scope, whereas minor subcontractor scope is considered “leverage commodity” where suppliers are engaged using in-house contract templates, often in a frame contract arrangement, to satisfy corporate strategies for supplier management and pricing.
Originality/value
This paper provides value by presenting an insightful review of the nature of back-to-back contracting practices in the telecommunication and construction industries. The paper outlines advantages, disadvantages and opportunities for improving “back-to-back” contracting practices in the telecommunication and construction industries.
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Richaurd Camp, Eric Schulz, Mary Vielhaber and Fraya Wagner‐Marsh
This study examines human resource (HR) professionals' perceptions of the outcomes, process dynamics and affect toward team interviews. Results indicate HR professionals with…
Abstract
This study examines human resource (HR) professionals' perceptions of the outcomes, process dynamics and affect toward team interviews. Results indicate HR professionals with experience conducting team interviews have significantly more positive views than HR professionals without experience. Additionally, African Americans, compared to Caucasians, expressed a significantly more positive view of the process dynamics of team interviews. Results indicate HR professionals were more positive about participating in team interviews as an interviewer than as an interviewee.
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Elizabeth Shea Fries, Adrienne A. Scerbak, Marian A. Tse and Scott A. Webster
The purpose of this paper is to explain restrictions on nonqualified deferred compensation arrangements contained in Section 409A of the Internal Revenue Code.
Abstract
Purpose
The purpose of this paper is to explain restrictions on nonqualified deferred compensation arrangements contained in Section 409A of the Internal Revenue Code.
Design/methodology/approach
The study explains the background to Section 409A, how Section 409A applies to hedge funds, how deferral elections may be made, permissible payment events, and back‐to‐back deferral arrangements.
Findings
The paper finds that, to avoid current taxation, the penalty tax, and interest, a deferral arrangement must comply with the technical provisions of Section 409A. These provisions generally govern the timing of initial and subsequent deferrals, the form and time of distributions, and the acceleration of distributions under certain circumstances.
Practical implications
Section 409A places specific requirements on certain deferred amounts which, if not followed, will cause the amounts to be subject to current taxation and a 20 percent penalty tax plus interest charges.
Originality/value
The paper is a practical guide written by a team of lawyers with experience in advising hedge funds on the full range of legal issues that affect their business and investments.
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Varun Sabu Sam, M.S. Adarsh, Garry Robson Lyngdoh, Garry Wegara K. Marak, N. Anand, Khalifa Al-Jabri and Diana Andrushia
The capability of steel columns to support their design loads is highly affected by the time of exposure and temperature magnitude, which causes deterioration of mechanical…
Abstract
Purpose
The capability of steel columns to support their design loads is highly affected by the time of exposure and temperature magnitude, which causes deterioration of mechanical properties of steel under fire conditions. It is known that structural steel loses strength and stiffness as temperature increases, particularly above 400 °C. The duration of time in which steel is exposed to high temperatures also has an impact on how much strength it loses. The time-dependent response of steel is critical when estimating load carrying capacity of steel columns exposed to fire. Thus, investigating the structural response of cold-formed steel (CFS) columns is gaining more interest due to the nature of such structural elements.
Design/methodology/approach
In this study, experiments were conducted on two CFS configurations: back-to-back (B-B) channel and toe-to-toe (T-T) channel sections. All CFS column specimens were exposed to different temperatures following the standard fire curve and cooled by air or water. A total of 14 tests were conducted to evaluate the capacity of the CFS sections. The axial resistance and yield deformation were noted for both section types at elevated temperatures. The CFS column sections were modelled to simulate the section's behaviour under various temperature exposures using the general-purpose finite element (FE) program ABAQUS. The results from FE modelling agreed well with the experimental results. Ultimate load of experiment and finite element model (FEM) are compared with each other. The difference in percentage and ratio between both are presented.
Findings
The results showed that B-B configuration showed better performance for all the investigated parameters than T-T sections. A noticeable loss in the ultimate strength of 34.5 and 65.6% was observed at 90 min (986℃) for B-B specimens cooled using air and water, respectively. However, the reduction was 29.9 and 46% in the T-T configuration, respectively.
Originality/value
This research paper focusses on assessing the buckling strength of heated CFS sections to analyse the mode of failure of CFS sections with B-B and T-T design configurations under the effect of elevated temperature.
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Claus A. Usener, Tim A. Majchrzak and Herbert Kuchen
To overcome the high manual effort of assessments for teaching personnel, e‐assessment systems are used to assess students using information systems (IS). The purpose of this…
Abstract
Purpose
To overcome the high manual effort of assessments for teaching personnel, e‐assessment systems are used to assess students using information systems (IS). The purpose of this paper is to propose an extension of EASy, a system for e‐assessment of exercises that require higher‐order cognitive skills. The latest module allows assessing programming exercises in conjunction with particular test‐driven‐development and back‐to‐back testing.
Design/methodology/approach
EASy was developed following a design science research approach. To prove the effectiveness of the approach, the authors discuss findings from a survey that was conducted with almost 200 students from a programming lecture and present quantitative and qualitative findings.
Findings
Most students reflected positively on using EASy. EASy proves to be a versatile tool and the extension meets the authors' aims. Several details require further investigation, most notably usability and the support of tutors.
Research limitations/implications
E‐assessment is a field that requires much future research to enable commercial‐scale systems for assessment of higher‐order cognitive skills. The authors' research is currently limited in the number of exercise types the system supports.
Practical implications
EASy is a research tool despite being used in actual lectures. It is not yet a general e‐assessment solution.
Originality/value
While EASy is a research prototype, its usage in lectures demonstrates the practicability of using e‐assessment. EASy currently is one of the few systems with advanced capabilities. The paper strongly contributes to the knowledge base on building e‐assessment systems; thus, it is relevant both for practitioners seeking to establish e‐assessment and to researchers trying to understand the future needs towards comparable systems.
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A. Vinothkumar, AR. Veerappan and S. Shanmugam
The aim of this study is to ensure the structural integrity of 90° back-to-back (B2B) pipe bends by developing a closed-form numerical solution for estimating the collapse load of…
Abstract
Purpose
The aim of this study is to ensure the structural integrity of 90° back-to-back (B2B) pipe bends by developing a closed-form numerical solution for estimating the collapse load of shape distorted 90° B2B pipe bends using non-linear finite element (FE) analysis.
Design/methodology/approach
The collapse behaviour of 90° B2B pipe bends with ovality (Co) and thinning (Ct) has been evaluated by non-linear FE approach. Moment load is applied in the form of in-plane closing moment (IPCM). The current FE approach was evaluated by the numerical solution for the plastic collapse moment of pipe bends, which has been published in the literature. The collapse moments were obtained from the twice elastic slope (TES) method using the moment-rotation curve of every individual model.
Findings
The implication of Ct/Cth on collapse load is found to be highly insignificant in terms of increasing bend radius and Co. Co weakens the geometry, and its effect on the collapse load is substantial. A closed-form numerical solution has been proposed to calculate the collapse load of 90° B2B pipe bend with shape imperfections.
Originality/value
The implications of shape distortion (Co and Ct) in the failure analysis (collapse load) of 90° B2B pipe bends has not been investigated and reported.
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Incorporating exchange rate fluctuations into the analysis of aninternational investment substantially alters the expected risk andreturn characteristics of the investments. With…
Abstract
Incorporating exchange rate fluctuations into the analysis of an international investment substantially alters the expected risk and return characteristics of the investments. With fluctuating rates, the value of a successful investment property could be devastated when converted to the investor′s home currency. This risk should be recognized and incorporated into the investment decision but, as results show, the ultimate strategy may not be periodic adjustments which have been used by many researchers, nor trying to hedge fully as others have suggested, but rather to examine returns in home market currency and leave exchange rate exposure decisions to the currency portfolio managers. Explores the possibilities of mitigating currency risk through several hedging instruments – forward and futures contracts, options, back‐to‐back loans and currency swaps. Results from a survey of international investors are also summarized and comments provide substantial evidence that investors are unsophisticated in dealing with currency questions.
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Adam Diamant, Anton Shevchenko, David Johnston and Fayez Quereshy
The authors determine how the scheduling and sequencing of surgeries by surgeons impacts the rate of post-surgical complications and patient length-of-stay in the hospital.
Abstract
Purpose
The authors determine how the scheduling and sequencing of surgeries by surgeons impacts the rate of post-surgical complications and patient length-of-stay in the hospital.
Design/methodology/approach
Leveraging a dataset of 29,169 surgeries performed by 111 surgeons from a large hospital network in Ontario, Canada, the authors perform a matched case-control regression analysis. The empirical findings are contextualized by interviews with surgeons from the authors’ dataset.
Findings
Surgical complications and longer hospital stays are more likely to occur in technically complex surgeries that follow a similarly complex surgery. The increased complication risk and length-of-hospital-stay is not mitigated by scheduling greater slack time between surgeries nor is it isolated to a few problematic surgery types, surgeons, surgical team configurations or temporal factors such as the timing of surgery within an operating day.
Research limitations/implications
There are four major limitations: (1) the inability to access data that reveals the cognition behind the behavior of the task performer and then directly links this behavior to quality outcomes; (2) the authors’ definition of task complexity may be too simplistic; (3) the authors’ analysis is predicated on the fact that surgeons in the study are independent contractors with hospital privileges and are responsible for scheduling the patients they operate on rather than outsourcing this responsibility to a scheduler (i.e. either a software system or an administrative professional); (4) although the empirical strategy attempts to control for confounding factors and selection bias in the estimate of the treatment effects, the authors cannot rule out that an unobserved confounder may be driving the results.
Practical implications
The study demonstrates that the scheduling and sequencing of patients can affect service quality outcomes (i.e. post-surgical complications) and investigates the effect that two operational levers have on performance. In particular, the authors find that introducing additional slack time between surgeries does not reduce the odds of back-to-back complications. This result runs counter to the traditional operations management perspective, which suggests scheduling more slack time between tasks may prevent or mitigate issues as they arise. However, the authors do find evidence suggesting that the risk of back-to-back complications may be reduced when surgical pairings are less complex and when the method involved in performing consecutive surgeries varies. Thus, interspersing procedures of different complexity levels may help to prevent poor quality outcomes.
Originality/value
The authors empirically connect choices made in scheduling work that varies in task complexity and to patient-centric health outcomes. The results have implications for achieving high-quality outcomes in settings where professionals deliver a variety of technically complex services.
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Sandhya Ramalingam, Umma Habiba Hyder Ali and Sharmeela Chenniappan
This paper aims to design a dual mode X-band substrate integrated waveguide (SIW) bandpass filter in the conventional SIW structure. A pair of back-to-back square and split ring…
Abstract
Purpose
This paper aims to design a dual mode X-band substrate integrated waveguide (SIW) bandpass filter in the conventional SIW structure. A pair of back-to-back square and split ring resonator is introduced in the single-layer SIW bandpass filter. The various coupling configurations of SIW bandpass filter using split square ring slot resonator is designed to obtain dual resonant mode in the passband. It is shown that the measured results agree with the simulated results to meet compact size, lower the transmission coefficient, better reflection coefficient, sharp sideband rejection and minimal group delay.
Design/methodology/approach
A spurious suppression of wideband response is suppressed using an open stub in the transmission line. The width and length of the stub are tuned to suppress the wideband spurs in the stopband. The measured 3 dB bandwidth is from 8.76 to 14.24 GHz with a fractional bandwidth of 48.04% at a center frequency of 11.63 GHz, 12.59 GHz. The structure is analyzed using the equivalent circuit model, and the simulated analysis is based on an advanced design system software.
Findings
This paper discusses the characteristics of resonator below the waveguide cut-off frequency with their working principles and applications. Considering the difficulties in combining the resonators with a metallic waveguide, a new guided wave structure – the SIW is designed, which is synthesized on a planar substrate with linear periodic arrays of metallized via based on the printed circuit board.
Originality/value
This study has investigated the wave propagation problem of the SIW loaded by square ring slot-loaded resonator. The electric dipole nature of the resonator has been used to achieve a forward passband in a waveguide environment. The proposed filters have numerous advantages such as high-quality factor, low insertion loss, easy to integrate with the other planar circuits and, most importantly, compact size.
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Bernd‐Robert Höhn, Klaus Michaelis and Hans‐Philipp Otto
The purpose of this paper is to make an attempt to evaluate the pitting load carrying capacity under increased thermal conditions. This is the basis for an estimated lifetime…
Abstract
Purpose
The purpose of this paper is to make an attempt to evaluate the pitting load carrying capacity under increased thermal conditions. This is the basis for an estimated lifetime which is one of the most important parameters defining transmission reliability.
Design/methodology/approach
Recommendations related to pitting load carrying capacity calculation of case hardened gears running at high gear bulk temperatures are formulated. These factors are based on extensive experimental data, obtained in pitting tests with high oil injection temperatures, high oil sump temperatures or high operational gear bulk temperatures due to a lack of heat dissipation caused by minimised lubrication.
Findings
Testing of gear type C‐PT on FZG back‐to‐back test rig at high gear bulk temperatures by either heating up the lubricant or caused by a lack of heat dissipation as it appears with poor lubrication conditions resulted in a decrease of up to 30 per cent of the endurance strength in various investigations. This results in a reduction of the material strength due to tempering effects and high surface shear stress due to low oil film thicknesses caused by low operating oil viscosities.
Originality/value
The present calculation method in the standard DIN/ISO is not valid for high gear bulk temperatures. Nevertheless, the present calculation algorithms of the standards DIN/ISO are valid for low and moderate thermal operating conditions when using oil temperatures of up to 80 (90)°C in the case of a sufficient cooling oil supply to the gear mesh. With the presented modifications higher gear bulk temperatures (>120°C) can be taken into account.
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