Search results

1 – 10 of 933
Article
Publication date: 7 September 2015

Lars-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.

Details

Built Environment Project and Asset Management, vol. 5 no. 4
Type: Research Article
ISSN: 2044-124X

Keywords

Article
Publication date: 1 July 2004

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…

3440

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.

Details

Journal of Managerial Psychology, vol. 19 no. 5
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 18 September 2007

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.

Details

Journal of Investment Compliance, vol. 8 no. 3
Type: Research Article
ISSN: 1528-5812

Keywords

Article
Publication date: 10 November 2023

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.

Details

Journal of Structural Fire Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-2317

Keywords

Article
Publication date: 13 April 2012

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.

Details

Interactive Technology and Smart Education, vol. 9 no. 1
Type: Research Article
ISSN: 1741-5659

Keywords

Article
Publication date: 22 March 2022

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.

Details

Multidiscipline Modeling in Materials and Structures, vol. 18 no. 2
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 1 December 1995

Elaine Worzala

Incorporating exchange rate fluctuations into the analysis of aninternational investment substantially alters the expected risk andreturn characteristics of the investments. With…

4549

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.

Details

Journal of Property Valuation and Investment, vol. 13 no. 5
Type: Research Article
ISSN: 0960-2712

Keywords

Article
Publication date: 10 February 2023

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.

Details

International Journal of Operations & Production Management, vol. 43 no. 9
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 21 September 2020

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.

Details

Circuit World, vol. 48 no. 1
Type: Research Article
ISSN: 0305-6120

Keywords

Article
Publication date: 8 February 2011

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.

Details

Industrial Lubrication and Tribology, vol. 63 no. 1
Type: Research Article
ISSN: 0036-8792

Keywords

1 – 10 of 933