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In mature global business-to-business (B2B) product markets, management of external sales channels, governed by contractual relationships, is a key determinant of business performance. However, existing sales channel management literature lacks focus on contractual governance and reseller management success. The purpose of the study is to systematically review different governance theories in relation to sales channel management and to show which factors are the most influential in making or keeping external sales channels effective.

A case study on a large B2B information and communication technology (ICT) company is used to reflect on the way the different theoretical governance perspectives explain sales channel management success. Interviews and mini-questionnaires were used to collect data.

Expressions of interdependence and equality alongside persevered personal relationships are important in managing daily business activities and in avoiding bad will at the reseller’s grass-root level. Future-oriented planning, long-term-oriented support and jointly set incentive systems are important for reseller management. Degree of professional management sets resellers apart through shifts in power balance.

A multi-theory governance perspective offers a holistic view over reseller management and provides a comprehensive view over different sales channel management issues and their relative importance.

The findings highlight the importance of long-term orientation and cooperation in setting up a reseller management system to gain and nurture distributors’ trust and commitment towards the manufacturer.

The study is the first to comprehensively use governance perspective in studying reseller management.

Promotions are an important aspect of the careers in managerial accounting. Review of the literature on promotions reveals that the decision‐making process is open to bias due to characteristics of ratees and raters, as well as possible political influences. Such flawed decision making may be due in part to the inherent ambiguity in rating performance of managers. Rough set rules are developed from an decision‐making example in which performance data is used in the decision to promote managers. Implications of incorporating these rules into expert systems used for promotions decisions are presented.

Analyses specific sections of the 2001 Act as they concern powers over financial services. Includes Section 311: Special Measures Involving Foreign Jurisdictions, Financial Institutions, Transactions and Accounts of Primary Money Laundering Concerns; Section 312: Special Due Diligence for Correspondent and Private Banking Accounts; Section 313: Correspondent Accounts with Private Shell Banks; Sections 319 (b) and 319 (c): Review of Account Records of Related Anti‐Money Laundering Compliance; Section 325: Concentration Accounts; Section 326(a): Verifying Identity of New Account Holders; Section 319(a): Forfeiture of Funds in US Interbank Accounts; Section 319(d): Repatriation of Property; Section 320: Forfeitable Property; Section 316: Contesting Confiscation; Section 322: Corporations Represented by a Fugitive; Section 323: Enforcement of Foreign Judgments; Section 317: Long Arm Jurisdiction; Section 314: Cooperative Efforts to Deter Money Laundering; Section 351: Voluntary Disclosures to Governmental Entities; Section 355: Written Employment References; Section 317: Report on Suspicious Financial Activities; Section 358: Reports to Intelligence Agencies; Section 330: International Investigations; Section 327: Anti‐Money Laundering Record; Section 352: Anti‐Money Laundering Programmes; Section 321: New Entities Subject to the Bank Secrecy Act and a New Regulator; Section 318: Foreign Banks; Section 356: Securities Industry; Section 318: Money Transmission Business; Section 373: Money Transmitting; Section 357: Transferring IRS Responsibilities; Section 365: Currency Transaction Reporting Requirements for All Trades or Businesses; Section 328: International Wire Transfers; Section 366: Exemptions from Currency Transaction Report System; Section 353: Targeting Orders; Section 354: Anti‐Money Laundering Strategy; Section 360: International Lending through International Institutions; Section 361: FinCEN; Section 362: Use of Highly Secured Networks; Section 364: Uniform Protection for Federal Reserve Facilities. Concludes with penalties under the money laundering laws.

The purpose of this research is to identify the dimensionality of the procedural justice construct and the criteria used by employees to assess procedural justice, in the context of salary determination.

Based on a survey of 297 Canadian workers, the paper uses confirmatory factor analysis (CFA) to test the dimensionality and the discriminant and convergent validity of our procedural justice construct. Convergent and predictive validity are also tested using hierarchical linear regressions.

The paper shows the multidimensionality of the procedural justice construct: justice of the salary determination process is assessed through the perceived characteristics of allocation procedures, the perceived characteristics of decision‐makers, and system transparency.

Results could be biased towards acceptance; this is discussed. The results also suggest possible extensions to the study.

Knowledge of the justice standards improves the ability of organizations to effectively manage the salary determination process and promote its acceptance among employees. Emphasizes the need to adequately manage the selection, training, and perception of decision makers.

The paper identifies the standards of procedural justice for salary determination processes. It contributes to the theoretical literature by providing a new multidimensional conceptualization, which helps to better understand the psychological process underlying the perception of procedural justice. The presence of a dimension associated with decision makers is novel and critical for compensation studies.

This study examines the behaviors of eight Asian emerging market Single Country‐Closed End Funds’ (SCCEFs) market prices, net asset values (NAV) and price to net asset value ratios from January 5, 1996 to February 25, 2000, bracketing the period of the Asian currency crisis. The purpose of the study is to discern the degree of change of SCCEFs’ market prices and net asset values (NAV) in conjunction with changes in certain objective economic factors as explanatory variables, particularly changes in exchange rates, that may shed light on the probable reasons for the stickiness of market prices and yet speedy adjustment of NAVs. Results of statistical analysis suggest asymmetric information holding explanation to be the major reason for the observed phenomenon that can be exploited for profitable SCCEF investment decisions.

Performance measurement (PM) of any supply chain is prerequisite for improving its competitiveness and sustainability. This paper develops a framework for supply chain performance measurement (SCPM) for agriculture supply chain (ASC) based on internet of things (IoT). Moreover, this article explains the role of IoT in data collection and communication (SC visibility) based on the supply chain operation reference (SCOR) model.

This research identifies various key performance indicators (KPIs) and also their role in SCPM for improving its sustainability by using SCOR. Further, Shannon entropy is utilized for weighing the basic processes of SCPM and by using weights, fuzzy TOPSIS is applied for ranking of identified KPIs at metrics level 2 (deeper level).

“Flexibility” and “Responsiveness” have been reported as two most important KPIs in IoT based SCPM framework for ASC towards achieving sustainability.

In this research, metrics are explained only at SCOR level 2. But, this research will guide the managers and practitioners of various organizations to set their benchmark for comparing their performance at different levels of business processes. Further, this paper has managerial implications to develop an effective system for PM of IoT based data-driven ASC.

By using IoT based data driven system, this article fills the gap between SCPM by measuring different SC strategies in their performance measurable form of reliable, responsive and asset management etc.

The purpose of this paper is to introduce altmetric indicators and combine with traditional citation indicators to comprehensively evaluate the impact of academic journals from the perspective of multidimensional and multi-indicator fusion.

The authors take international multidisciplinary journals as an example, combining 14 traditional citation indicators of academic journals and introducing 14 altmetric indicators to build a comprehensive evaluation model of the impact of academic journals (academic impact and societal impact). At the same time, the authors systematically construct a journal evaluation indicator system from three dimensions. Then, the indicators data of three dimensions are evaluated by normalized processing, correlation analysis, reliability and validity analysis, PCA and factor analysis.

Two-dimensional and three-dimensional analyses can exactly provide some useful information for academic journals’ location in the respective coordinate systems. There are strong positive correlations among the measured indicators in the three dimensions, and each indicator has a significant consistency between whole and internal. The correlation coefficient between FD1 and FD2 is 0.888 with a strong positive correlation. It shows that the traditional citation indicators provided by WoS and Scopus database are highly consistent, and they are comparable and alternative in evaluating the academic impact of journals. The correlation coefficients of FD1, FD2 with FD3 are 0.831 and 0.798. There are strong positive correlations among them, which indicate that the evaluation of journals’ societal impact based on altmetrics indicator can be considered as a potential supplement to academic impact evaluation based on citation and to reflect the multidimensional nature of journals impact in an immediate way.

Multidimensional and multi-indicator perspective evaluation can provide references for the selection of impact evaluation indicators and model optimization of academic journals, and also provide new ideas for improving the status of the impact evaluation of academic journals.

Multipliers that form the basic building blocks in most of the error-resilient media processing applications are computationally intensive and power-hungry modules. Therefore, improving the multiplier’s performance in terms of area, critical path delay and power has become an important research area. This paper aims to propose two improved multiplier designs based on a new approximate compressor circuit to reduce the hardware complexity at the partial product reduction stage. The proposed approximate 4:2 compressor design significantly reduces the overall hardware cost of the multiplier. The error introduced by the approximate compressor is reduced using a new technique of assigning inputs to the compressors in the partial product reduction structure.

The multiplier designs implemented using the proposed approximate 4:2 compressor are targeted for error-resilient applications. For fair comparisons, various multiplier designs, including the proposed one, are implemented in MATLAB. The quality analysis is carried out using standard images, and metrics such as structural similarity index are computed to quantify the result of proposed designs with the existing architectures. Next, Verilog gate-level designs are synthesized to compute area, delay and power to prove the efficacy of the proposed designs.

Exhaustive error and hardware analysis have been carried out for the existing and proposed multiplier architectures. Error analysis carried out using MATLAB proves that the proposed designs achieve better quality metrics than existing designs. Hardware results show that area, the power consumed and critical path delay are reduced up to 39.8%, 51.7% and 15.9%, respectively, compared to the existing designs. Toward the end, the proposed designs impact is quantified and compared with existing designs on real-time image sharpening and image multiplication applications.

The area, delay and power metrics of the multiplier can be improved using an approximate compressor in an error-resilient application. Accordingly, in this work, a new compressor is proposed that reduces the hardware complexity in the multiplier architecture. However, the proposed approximate compressor, while reducing the computational complexity, tends to introduce error in the multiplier. The error introduced by the approximate compressor is reduced using a new technique of assigning inputs to the compressors in the partial product reduction structure. With the help of the approximate compressor and a technique of input realignment, hardware efficient and highly accurate multiplier designs are achieved.

It is generally accepted that the payment of dividends is the most important and most widely used instrument for the distribution of value to shareholders. Shareholders also prefer to receive regular dividends rather than irregular cash payments. A well‐known model that attempts to explain dividend policy is that of Lintner (1956). This study investigates whether Lintner’s model can be used to explain South African dividend payments and compares this model with another, less sophisticated, model, namely the “percentage model”. Lintner’s model does not have a very good fit, probably as a result of the small sample used. Nearly half of the 200 largest companies that are listed on the Johannesburg Securities Exchange were excluded from the study as they were not listed for a sufficiently long period. Other companies were excluded on the grounds of having maintained their dividends on the same level for at least two consecutive years.