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Article
Publication date: 1 June 2005

Fareeha Shareef and Howard Davey

In recent years there has been increasing focus on the importance of intellectual capital disclosure. The major resources of the football industry are human ‐ the players (as…

1741

Abstract

In recent years there has been increasing focus on the importance of intellectual capital disclosure. The major resources of the football industry are human ‐ the players (as well as coaches and management) and supporters, yet the traditional accounting framework is largely ineffective in capturing these ‘hidden’ values. This paper reviews research on the quality and extent to which 19 listed professional English football clubs are reporting intellectual capital in their annual reports for the 2002 period. A disclosure index was developed and applied, giving scores for categories of disclosure and for the football clubs. The research findings suggest that components of intellectual capital were poorly reported by listed professional football clubs. External capital reporting was the highest scoring category, followed by human capital. However internal capital reporting scored the lowest. The research findings indicated a positive significant correlation between the size of clubs, club performance and their overall intellectual capital disclosure, in line with previous research in different industries. In conclusion, the importance of intellectual capital is recognized in the football industry as evidenced by the quality and quantity of IC disclosure by some clubs. However, the variability in reporting of different components of intellectual capital suggests that there is considerable room for improvement if the key resources of the football industry are to be truly reflected in the accounting system.

Details

Journal of Applied Accounting Research, vol. 7 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 8 May 2007

Margaret Naughton and Donal Heffernan

This paper aims to describe the development of a new software tool for the scheduling of real‐time control messages in a time‐triggered control network. The prime application area…

Abstract

Purpose

This paper aims to describe the development of a new software tool for the scheduling of real‐time control messages in a time‐triggered control network. The prime application area for such a solution is in real‐time robotic controllers and other similar machine control systems.

Design/methodology/approach

The design of a scheduling tool, called SMART‐Plan, is described. The tool is based on a “least slack time” scheduling policy. A prototype tool for the time‐triggered controller area network (TTCAN) is developed. The design is validated against Society of Automotive Engineers Benchmark and a formal verification of the message schedule is also proposed.

Findings

The research findings show that it is feasible to develop such a message scheduling tool and the performance of the tool is comparable with other research solutions, which have been applied in the past to simple periodic schedulers, as opposed to time‐triggered networks.

Research limitations/implications

Although the prototype solution assumes a TTCAN control network, the concept will also be feasible for other types of time‐triggered control networks. The availability of such a tool might encourage developers of robotic equipment to adopt the time‐triggered network approach for the architectural development of such control systems. To date, the problems associated with the message scheduling of such time‐triggered systems have been an inhibitor to such developments.

Originality/value

This is a new scheduling approach to the message scheduling of time‐triggerred control networks.

Details

Industrial Robot: An International Journal, vol. 34 no. 3
Type: Research Article
ISSN: 0143-991X

Keywords

Article
Publication date: 1 November 2001

Mary Hendrickson, William D. Heffernan, Philip H. Howard and Judith B. Heffernan

Discusses the restructuring of the food production, processing and retailing sectors in the USA. Describes different methods of vertical and horizontal integration that have…

5900

Abstract

Discusses the restructuring of the food production, processing and retailing sectors in the USA. Describes different methods of vertical and horizontal integration that have occurred. Goes on to discuss the consolidation of business in retailing in particular. Refers to the relationships that are being formed between the supermarket chains, for example Wal‐Mart and Kroger, and dominant food‐chain clusters. Considers whether or not smaller retail chains and wholesalers should feel threatened by this consolidation. Takes the dairy sector in the USA as a case study in the restructuring of the retailing and processing sectors.

Details

British Food Journal, vol. 103 no. 10
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 September 2004

Bill Winders and David Nibert

The number of animals raised and slaughtered for food in the U.S. has increased dramatically since 1945. We examine how two factors have been fundamental in this expansion of…

2476

Abstract

The number of animals raised and slaughtered for food in the U.S. has increased dramatically since 1945. We examine how two factors have been fundamental in this expansion of “meat” consumption: the market and the state. U.S. agricultural policies that emerged form the New Deal centered on price supports and production controls. While these policies were aimed at controlling supply, they instead spurred intensive and industrial techniques that resulted in continuous overproduction, especially in corn, wheat and soybeans. As a result, farm organizations and the state promoted “meat” production and consumption as a way to alleviate the surplus. To handle this expansion, intensive and industrial methods reshaped “meat” production, resulting in more oppressive living conditions for animals raised as “meat”. We explore this connection between the market, state policy and animal oppression. We also briefly analyze how this relationship has likewise affected workers and peripheral nations in the world economy.

Details

International Journal of Sociology and Social Policy, vol. 24 no. 9
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 March 2003

Donal Heffernan and Don Murphy

The hardware and software development of a remotely controlled hydraulic valve assembly is described. The valve becomes a dedicated server in a distributed control environment…

1697

Abstract

The hardware and software development of a remotely controlled hydraulic valve assembly is described. The valve becomes a dedicated server in a distributed control environment. The communication system is an Ethernet network supporting the UDP/IP communications protocol. A client/server application model is developed that allows a client to specify a desired control position for a valve spool. The solution is being proposed as an alternative to a formal fieldbus solution, where precision real‐time operation is not required. The performance of the valve is measured under different configurations considering both open loop and closed loop models. The justification for selecting the UDP/IP protocol is stated. The resulting hydraulic valve control system is efficient, accurate and flexible.

Details

Assembly Automation, vol. 23 no. 1
Type: Research Article
ISSN: 0144-5154

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Article
Publication date: 1 June 2002

K. Arshak, K. Twomey and D. Heffernan

This paper documents the development of a microcontroller‐based humidity sensing system. The humidity sensors are manufactured by thin film technology from a novel combination of…

Abstract

This paper documents the development of a microcontroller‐based humidity sensing system. The humidity sensors are manufactured by thin film technology from a novel combination of SiO/In2O3. The fabrication and characterization of the sensor samples is presented and discussed in this paper. The sensor pattern consists of an interdigitated conductor on top of which the sensing layer is deposited. A humidity sensitivity of 0.25%/RH% and a thermal sensitivity of 0.103%/°C has been measured. The samples exhibit a low drift over a one‐year time span (0.0013RH%/yr), low hysteresis (0.34RH%), good linearity (±2RH%) and a reasonably fast time response (18 sec). The entire sensor system has been analyzed mathematically and the necessary algorithms for error‐compensation have been developed. The resulting measurement system is efficient, accurate and flexible.

Details

Sensor Review, vol. 22 no. 2
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 1 May 1997

Robert W. Hetherington

This study examines the impact of bureaucratic structure on morale among hospital staff. Hypotheses are drawn from Hage's axiomatic theory of organizations, including the…

525

Abstract

This study examines the impact of bureaucratic structure on morale among hospital staff. Hypotheses are drawn from Hage's axiomatic theory of organizations, including the predicted negative impact on morale of formalization, centralization and stratification, and the positive impact on morale of task complexity. Contingency hypotheses involving structure and task complexity are also examined. Results indicate morale is either positively affected or unaffected by structure, and negatively affected by process. Some evidence of contingent effects are found. The findings are discussed within the broader context of Weber's theory of bureaucracy. This paper addresses the relationship between several structural features of bureaucracy and workers' morale in a hospital setting. It examines these relationships from broadly defined theoretical perspectives. In this connection, Weber's theory of bureaucracy is treated, as was the case in his original, as part of his general theory of rationalization in modern western society. The study considers the relationship between: 1) Formalization and morale, 2) Centralization and morale, 3) Stratification and morale, 4) Complexity and morale. These structural features of bureaucracy—formalization, centralization, stratification and complexity‐are treated as the means at the command of management for attaining organizational objectives. Worker morale is often referred to as the “level of feeling” about themselves among workers or about the work they perform (Revans, 1964; Veninga, 1982; Simendinger and Moore, 1985; Zucker, 1988). In effect, the term is used in stating that morale is high or low to suggest that something is right or wrong about the organization. Surprisingly, many of these studies do not explain why they are suggesting a particular state of morale, but only that the state of morale is crucial to the performance of the organization. In essence, morale is the level of confidence of the employees. It can vary from one department to the other due to specific or overall structural conditions of the organizations; without giving it routine consideration, performance will degenerate (Nelson, 1989).

Details

International Journal of Sociology and Social Policy, vol. 17 no. 5
Type: Research Article
ISSN: 0144-333X

Article
Publication date: 1 September 2004

Donal Heffernan and Paula Doyle

In industrial distributed control environments for automation technology, Ethernet network based solutions are gaining prominence in the traditional fieldbus application areas…

1055

Abstract

In industrial distributed control environments for automation technology, Ethernet network based solutions are gaining prominence in the traditional fieldbus application areas with the promise of standardised solutions that can support real‐time operation to a resolution of less than 1 μm. However, there are no formal standards for a real‐time Industrial Ethernet. This paper looks at some of the emerging de facto solutions and describes a novel project where clusters of real‐time transducer networks are developed and the control is tightly synchronised using the IEEE 1588 clock synchronisation standard, realising a “Time‐triggered Ethernet” solution.

Details

Assembly Automation, vol. 24 no. 3
Type: Research Article
ISSN: 0144-5154

Keywords

Article
Publication date: 1 August 2016

Bin Liu

The purpose of this paper is to propose a guaranteed cost control design procedure for model-based cyber–physical assembly (CPA) systems. To reflect the cyber–physical…

Abstract

Purpose

The purpose of this paper is to propose a guaranteed cost control design procedure for model-based cyber–physical assembly (CPA) systems. To reflect the cyber–physical environment, the network-induced delays and disturbances are introduced in the mathematical model.

Design/methodology/approach

Based on the linear matrix inequality approach, the guaranteed cost controller is designed such that the guaranteed cost can be satisfied and the corresponding convex optimization algorithm is provided. Moreover, H-infinity theory is used to deal with the disturbance with the given H-infinity attenuation level.

Findings

By constructing appropriate Lyapunov–Krasovskii functionals, delay-dependent sufficient conditions are established in terms of linear matrix inequalities and the controller design procedure is given.

Originality/value

A simplified CPA model is given based on which the designed controller can allow us to control the closed-loop CPA systems with the guaranteed cost.

Details

Assembly Automation, vol. 36 no. 3
Type: Research Article
ISSN: 0144-5154

Keywords

Article
Publication date: 29 January 2019

Hemantkumar Tambade, Rohit Kr Singh and Sachin Modgil

The purpose of this paper is to identify dimensions of competitiveness, factors affecting the competitiveness and building the framework of competitiveness for the Indian…

3592

Abstract

Purpose

The purpose of this paper is to identify dimensions of competitiveness, factors affecting the competitiveness and building the framework of competitiveness for the Indian auto-component industry and further develop and validate a survey instrument based on the identified factors.

Design/methodology/approach

Dimensions of competitiveness and factors affecting it are extracted out after extensive literature review. A theoretical framework is developed using these factors. A survey instrument is developed based on the theoretical framework and validated through a pilot survey.

Findings

In total, 30 variables are found to be reliable in establishing the potential indicators of competitiveness. There are three significant contributions to the theory of competitiveness. It provides a theoretical framework of competitiveness to address the current market conditions of volatility. Second, it incorporates the dimensions like supply chain management, presence of global value chains and employee empowerment. Third, it clearly identifies the dimensions of competitiveness relevant in current context, like ethical behavior of firms, protection of intellectual property and innovation.

Practical implications

The proposed approach provides a good basis for assessing the competitive performance of the companies. This can help researchers and practitioners in deciding how to improve the competitiveness of a company.

Originality/value

The research proposes a theoretical framework for measuring the competitiveness of firms from a specific industry. This study indicates the factors affecting the competitiveness of Indian auto-component industry. The findings can be useful for both researchers and practitioners.

Details

Benchmarking: An International Journal, vol. 26 no. 3
Type: Research Article
ISSN: 1463-5771

Keywords

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