Search results

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Book part
Publication date: 29 March 2016

Marc Wouters, Susana Morales, Sven Grollmuss and Michael Scheer

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product…

Abstract

Purpose

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

Methodology/approach

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

Findings

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

Research limitations/implications

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

Originality/value

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

Book part
Publication date: 7 January 2015

Abstract

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Book part
Publication date: 5 October 2018

Nima Gerami Seresht, Rodolfo Lourenzutti, Ahmad Salah and Aminah Robinson Fayek

Due to the increasing size and complexity of construction projects, construction engineering and management involves the coordination of many complex and dynamic processes…

Abstract

Due to the increasing size and complexity of construction projects, construction engineering and management involves the coordination of many complex and dynamic processes and relies on the analysis of uncertain, imprecise and incomplete information, including subjective and linguistically expressed information. Various modelling and computing techniques have been used by construction researchers and applied to practical construction problems in order to overcome these challenges, including fuzzy hybrid techniques. Fuzzy hybrid techniques combine the human-like reasoning capabilities of fuzzy logic with the capabilities of other techniques, such as optimization, machine learning, multi-criteria decision-making (MCDM) and simulation, to capitalise on their strengths and overcome their limitations. Based on a review of construction literature, this chapter identifies the most common types of fuzzy hybrid techniques applied to construction problems and reviews selected papers in each category of fuzzy hybrid technique to illustrate their capabilities for addressing construction challenges. Finally, this chapter discusses areas for future development of fuzzy hybrid techniques that will increase their capabilities for solving construction-related problems. The contributions of this chapter are threefold: (1) the limitations of some standard techniques for solving construction problems are discussed, as are the ways that fuzzy methods have been hybridized with these techniques in order to address their limitations; (2) a review of existing applications of fuzzy hybrid techniques in construction is provided in order to illustrate the capabilities of these techniques for solving a variety of construction problems and (3) potential improvements in each category of fuzzy hybrid technique in construction are provided, as areas for future research.

Details

Fuzzy Hybrid Computing in Construction Engineering and Management
Type: Book
ISBN: 978-1-78743-868-2

Keywords

Article
Publication date: 30 July 2019

Zongjun Wang and Zhenyu Jiang

The purpose of this paper is to investigate how R&D originality functions in an open innovation process after the introduction of knowledge spillovers (KSs).

Abstract

Purpose

The purpose of this paper is to investigate how R&D originality functions in an open innovation process after the introduction of knowledge spillovers (KSs).

Design/methodology/approach

To examine the research framework, the authors use hierarchical regression based on questionnaire data from 211 emerging enterprises in China.

Findings

Consistent with the proposed framework, the authors find that the KS effect mediates the positive relationship between openness and innovation performance. In addition, R&D originality weakens the impact of the KS effect on innovation performance.

Research limitations/implications

One limitation is that the questionnaire survey the authors choose for data collection has some natural defects; furthermore, the testing method and research framework need to be improved.

Practical implications

Several implications of the findings for managerial practices are discussed.

Originality/value

First, the research expands the existing theoretical construct by introducing the KS effect into the open innovation process; second, the authors reveal the negative impact of R&D originality on the open innovation process.

Details

European Journal of Innovation Management, vol. 23 no. 4
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 12 April 2022

Qing-Yun Deng, Shun-Peng Zhu, Jin-Chao He, Xue-Kang Li and Andrea Carpinteri

Engineering components/structures with geometric discontinuities normally bear complex and variable loads, which lead to a multiaxial and random/variable amplitude…

Abstract

Purpose

Engineering components/structures with geometric discontinuities normally bear complex and variable loads, which lead to a multiaxial and random/variable amplitude stress/strain state. Hence, this study aims how to effectively evaluate the multiaxial random/variable amplitude fatigue life.

Design/methodology/approach

Recent studies on critical plane method under multiaxial random/variable amplitude loading are reviewed, and the computational framework is clearly presented in this paper.

Findings

Some basic concepts and latest achievements in multiaxial random/variable amplitude fatigue analysis are introduced. This review summarizes the research status of four main aspects of multiaxial fatigue under random/variable amplitude loadings, namely multiaxial fatigue criterion, method for critical plane determination, cycle counting method and damage accumulation criterion. Particularly, the latest achievements of multiaxial random/variable amplitude fatigue using critical plane methods are classified and highlighted.

Originality/value

This review attempts to provide references for further research on multiaxial random/variable amplitude fatigue and to promote the development of multiaxial fatigue from experimental research to practical engineering application.

Details

International Journal of Structural Integrity, vol. 13 no. 3
Type: Research Article
ISSN: 1757-9864

Keywords

Abstract

Details

Strategic Information System Agility: From Theory to Practices
Type: Book
ISBN: 978-1-80043-811-8

Book part
Publication date: 7 January 2015

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards…

Abstract

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Keywords

Open Access
Article
Publication date: 21 September 2021

Xiangfei Chen, David Trafimow, Tonghui Wang, Tingting Tong and Cong Wang

The authors derive the necessary mathematics, provide computer simulations, provide links to free and user-friendly computer programs, and analyze real data sets.

Abstract

Purpose

The authors derive the necessary mathematics, provide computer simulations, provide links to free and user-friendly computer programs, and analyze real data sets.

Design/methodology/approach

Cohen's d, which indexes the difference in means in standard deviation units, is the most popular effect size measure in the social sciences and economics. Not surprisingly, researchers have developed statistical procedures for estimating sample sizes needed to have a desirable probability of rejecting the null hypothesis given assumed values for Cohen's d, or for estimating sample sizes needed to have a desirable probability of obtaining a confidence interval of a specified width. However, for researchers interested in using the sample Cohen's d to estimate the population value, these are insufficient. Therefore, it would be useful to have a procedure for obtaining sample sizes needed to be confident that the sample. Cohen's d to be obtained is close to the population parameter the researcher wishes to estimate, an expansion of the a priori procedure (APP). The authors derive the necessary mathematics, provide computer simulations and links to free and user-friendly computer programs, and analyze real data sets for illustration of our main results.

Findings

In this paper, the authors answered the following two questions: The precision question: How close do I want my sample Cohen's d to be to the population value? The confidence question: What probability do I want to have of being within the specified distance?

Originality/value

To the best of the authors’ knowledge, this is the first paper for estimating Cohen's effect size, using the APP method. It is convenient for researchers and practitioners to use the online computing packages.

Details

Asian Journal of Economics and Banking, vol. 5 no. 3
Type: Research Article
ISSN: 2615-9821

Keywords

Book part
Publication date: 10 October 2022

Nicolina Taylor, Esther L. Jean and Wayne S. Crawford

Occupational stress is common in the workplace and leads to various negative outcomes such as burnout, turnover, and medical problems. Although occupational stress is

Abstract

Occupational stress is common in the workplace and leads to various negative outcomes such as burnout, turnover, and medical problems. Although occupational stress is associated with negative connotations, it also can foster workplace resiliency. Workplace resiliency involves the ability to recover quickly in the face of adversity. Emotionally laborious jobs, or jobs in which employees must modify, manage, or regulate their emotions as part of their work role, are inherently stressful. Thus, such jobs, while stress-inducing, may also offer employees opportunities to become more resilient at work. Currently, display rules, rules encouraging the suppression and expression of certain emotions, dictate workplace emotions and thus, interactions. Ultimately, display rule adherence makes it difficult for employees engaging in emotional labor to build resilience. In this chapter, the authors detail how and when emotional labor encounters lead to episodic and prolonged workplace resilience. Specifically, the authors outline instances in which employees engaging in emotional labor can create and sustain workplace resiliency by not deploying an acting strategy and instead, breaking character. The authors further discuss individual and organizational factors that may impact this process as well such as personality and organizational culture that serve as potential boundary conditions to workplace resilience capacity. The authors conclude with implications for both researchers and practitioners.

Details

Examining the Paradox of Occupational Stressors: Building Resilience or Creating Depletion
Type: Book
ISBN: 978-1-80455-086-1

Keywords

Article
Publication date: 30 August 2010

Jiang Qin and Björn Albin

Due to social transformation in China, more than 100,000,000 people are migrating within the country. Many parents are forced to leave their children behind when they…

Abstract

Due to social transformation in China, more than 100,000,000 people are migrating within the country. Many parents are forced to leave their children behind when they migrate. In 2008, 58,000,000 children were living as left‐behind children, mainly in the rural parts of China (Zhang, 2009).Migration and its accompanying stressors may affect the mental health of the left‐behind children. This unique literature review of Chinese literature summarises the present state of knowledge and reviews the influential factors. Possible approaches to intervention and system reforms are discussed.A literature review was performed of published studies between 2001 and 2008. Databases used were Fujian Medical University Library Interface, Chinese National Knowledge Infrastructure, Wanfang Data, and VIP Information. The Chinese word for ‘left‐behind’ was used as a key word. Books, book chapters, monographs and studies on caring were searched electronically and by hand. Altogether, 53 items were found, discussed and grouped together. Migration affected the mental health of the left‐behind children in a passive way, especially their emotions and social behaviour.There is still controversy over how serious mental health problems are among children who have been left behind. Life events, personality, coping strategies and social suppor t can be regarded as four main factors that are predictive of mental health, which provides theoretical guidance for intervention. Suppor t and prevention of mental health problems in schools, in families and in primary care should be developed and studied.

Details

Journal of Public Mental Health, vol. 9 no. 3
Type: Research Article
ISSN: 1746-5729

Keywords

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