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Article
Publication date: 1 April 2002

José L. Gallizo and Manuel Salvador

The results of recent macroeconomic studies have consistently reflected economic convergence among the Economic and Monetary Union (EMU) countries. In this paper, we propose to…

Abstract

The results of recent macroeconomic studies have consistently reflected economic convergence among the Economic and Monetary Union (EMU) countries. In this paper, we propose to analyse financial measures to discover whether or not the business structures of the EMU countries have grown any closer together. The study is based on a non‐linear principal components analysis in order to achieve a double objective. In the first place, the aim is to find out which factors have been significant for the joint evolution of financial variables over a ten‐year period (1990 to 1999). In the second place, it is to examine the performance of firms in each of the EMU countries in order to assess business convergence between them. The results of the study indicate high levels of convergence in the profitability vs. leverage dimension, while structural differences between countries in the labour productivity vs. sales efficiency dimension have hindered convergence in business practices.

Details

Review of Accounting and Finance, vol. 1 no. 4
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 1 March 2010

William C. Rivenbark, Dale J. Roenigk and Gregory S. Allison

While the passage of Statement No. 34 by the Governmental Accounting Standards Board (GASB, 1999) created a more robust financial reporting model, local officials continue to…

Abstract

While the passage of Statement No. 34 by the Governmental Accounting Standards Board (GASB, 1999) created a more robust financial reporting model, local officials continue to struggle with defining financial condition, interpreting it from annual financial statements, and communicating it in a systematic way. This review presents a framework for analyzing, interpreting, and communicating financial condition within the fund and government-wide reporting structure. It specifically responds to the void in the public administration literature for a manageable, yet comprehensive, approach to financial condition analysis. The goal is to help local officials conceptualize financial condition from the interpretation of resource flow and stock as presented in annual financial statements.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2010

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 24 October 2018

Hesam Bakhshi, Erfan Khodabandeh, Omidali Akbari, Davood Toghraie, Mohammad Joshaghani and Alireza Rahbari

In the present study, laminar steady flow of nanofluid through a trapezoidal channel is studied by using of finite volume method. The main aim of this paper is to study the effect…

Abstract

Purpose

In the present study, laminar steady flow of nanofluid through a trapezoidal channel is studied by using of finite volume method. The main aim of this paper is to study the effect of changes in geometric parameters, including internal and external dimensions on the behavior of heat transfer and fluid flow. For each parameter, an optimum ratio will be presented.

Design/methodology/approach

The results showed that in a channel cell, changing any geometric parameter may affect the temperature and flow field, even though the volume of the channel is kept constant. For a relatively small hydraulic diameter, microchannels with different angles have a similar dimensionless heat flux, while channels with bigger dimensions show various values of dimensionless heat flux. By increasing the angles of trapezoidal microchannels, dimensionless heat flux per unit of volume increases. As a result, the maximum and minimum heat transfer rate occurs in a trapezoidal microchannel with 75° and 30 internal’s, respectively. In the study of dimensionless heat flux rate with hydraulic diameter variations, an optimum hydraulic diameter (Dh) was observed in which the heat transfer rate per unit volume attains maximum value.

Findings

This optimum state is predicted to happen at a side angle of 75° and hydraulic diameter of 290 µm. In addition, in trapezoidal microchannel with higher aspect ratio, dimensionless heat flux rate is lower. Changing side angles of the channels and pressure drop have the same effect on pressure drop. For a constant pressure drop, if changing the side angles causes an increase in the rectangular area of the channel cross-section and the effect of the sides are not felt by the fluid, then the dimensionless heat flux will increase. By increasing the internal aspect ratio (t_2/t_3), the amount of t_3 decreases, and consequently, the conduction resistance of the hot surface decreases.

Originality/value

The effects of geometry of the microchannel, including internal and external dimensions on the behavior of heat transfer and fluid flow for pressure ranges between 2 and 8 kPa.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 5
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 7 November 2008

Richard D. Sudduth

This study aims to introduce a new theoretical approach to blend spherical and non‐spherical particles in a coating to improve its viscosity characteristics.

Abstract

Purpose

This study aims to introduce a new theoretical approach to blend spherical and non‐spherical particles in a coating to improve its viscosity characteristics.

Design/methodology/approach

Theoretical analysis has been used to modify an existing model developed by this author to apply to a broad range of particle configurations.

Findings

Non‐spherical particles like fibres or discs in a suspension or coating have been found to have three different viscosity response regions. Consequently, the viscosity of suspensions or coatings with these types of particles appears to have two apparent maximums as a function of concentration. Improved viscosity control of coatings have been found to be directly achievable by blending particles with different shapes based on the concentration relative to this first maximum. This optimisation process has been found to be better understood using a new variable which has been described as the “sphericity”, s. The “sphericity”, s, as described in this study has been defined as the relative ratio of the surface to volume fraction for a non‐spherical particle to that of a sphere of equivalent volume.

Research limitations/implications

Experimental data involving monodisperse particles of different configurations is often extremely difficult to obtain. However, the theoretical general concepts can still be applicable.

Practical implications

The model presented in this paper provides practical guidelines to blending pigments with different particle shapes to control the viscosity of coatings and suspensions.

Originality/value

The model presented in this paper provides the first apparent guidelines to control the blending of pigments in coatings and composites with different particle shapes using the “sphericity” of the pigment particle.

Details

Pigment & Resin Technology, vol. 37 no. 6
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 26 October 2023

Adham Mokhtar Mostafa Mohammed

This study aims to explore the impact of retail facilities’ (RF) characteristics on customers' spatial cognition and accessibility to products, which inherently affect the…

Abstract

Purpose

This study aims to explore the impact of retail facilities’ (RF) characteristics on customers' spatial cognition and accessibility to products, which inherently affect the facility's performance. Namely, the ratios of the facilities’ dimensions and the shelving configurations are investigated.

Design/methodology/approach

The visual attributes of RF are used as the method of assessment, relying on the principles of the Space Syntax theories; several design alternatives of RF are generated which represent different characteristics and compared using computer software (Depthmap X). The perceived variance in performance sheds light on the influence of the investigated characteristics.

Findings

The results have pointed out that dimension ratios can affect the facilities’ performance, especially with the shelving configuration considered. Furthermore, certain shelving layouts are more advantageous compared to other layouts. Other design features have been concluded, shedding light on measures for optimizing performance.

Research limitations/implications

Due to the endless number of possibilities of retail facility designs, the study has focused on simplified designs only, excluding intricate designs which can possibly offer an additional important perspective on design influences.

Practical implications

The findings benefit the RF sector by producing customer-centered designs through optimizing layouts and configurations, improving product visibility and enhancing accessibility. This potentially enhances costumers' experiences and promotes satisfaction, thus attracting more consumers and increasing sales.

Originality/value

Although the Space Syntax principles are long-established, their application to RF is novel. This is also true for the findings which can represent a guide for retail facility designs.

Details

Facilities , vol. 42 no. 1/2
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 10 April 2009

Faruq Al‐Omari, Mohammad Al‐Jarrah, Mohammad Omari and Mohammed Hayajneh

The purpose of this paper is to study the effect of the height and diameter of the dies as well as work‐piece dimensions, on stresses and strains on dies in the forging process…

Abstract

Purpose

The purpose of this paper is to study the effect of the height and diameter of the dies as well as work‐piece dimensions, on stresses and strains on dies in the forging process. This helps in developing a better understanding of the effect of process parameters. As a result, the manufacturing task could be accomplished with minimal number of trials.

Design/methodology/approach

After determining the most influencing parameters on the forging process, the mechanical part is drawn, size of initial billet and shape of punch and die are also determined to build a finite‐element model to represent the process. Several outputs are taken as an indication for die wear and process performance. Finally, a computer numerical control (CNC) code to manufacture the selected die is generated.

Findings

It was found that when the die diameter increases, the effective stress decreases. On other hand, it was found that the work required to finish the forging process is highly affected by the dimensions of work‐piece. Therefore, it is possible to save power if work‐piece dimensions are adjusted.

Originality/value

This paper was meant to be a universal step or guide in developing a computer aided design/computer aided manufacturing (CAD/CAM) system to design, simulate, and manufacture molds for the forging process using a statistical method.

Details

Engineering Computations, vol. 26 no. 3
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 4 July 2023

Palaniappan Sellappan and Kavitha Shanmugam

Environmental dynamics affect all sectors, and retailing is no exception. Scholarships reveal that, in such turbulent times, entrepreneurial characteristics are essential for…

Abstract

Purpose

Environmental dynamics affect all sectors, and retailing is no exception. Scholarships reveal that, in such turbulent times, entrepreneurial characteristics are essential for business. In academic research, entrepreneurial characteristics like entrepreneurial orientation (EO) and entrepreneurial competence (EC) are seldom evaluated for retailers. This study aims to decode the impact of small retailers’ EO and EC on firm business performance (BP). It also traces the mediation effect of EC in the relationship between EO and BP.

Design/methodology/approach

The study executed among 740 small retailers is a pioneering work to trace EO’s efficacy via EC on the retailer’s BP. The present research is a primal work in the Indian context. This work redesigns the EC scale to suit the retail context and evaluate its mediation role in the EO and BP relationship.

Findings

Examining the mediation model through structural equation modelling (SEM) adds empirical evidence to entrepreneurial value creation (EVC) theory and throws light on the indispensable qualities required for small business retailers. The outcomes of the SEM model portray that there is an association between the EO, EC and BP.

Research limitations/implications

This study, though carried out methodically, it is constrained by the ensuing intricacies. The investigation was limited to the small- and medium-retailers engaged in retailing with a floor space from 500 to 5,000 square feet. All three constructs used in the study are measured using the self-reported perceptual scale, which infuses the subjectivity in the data. Exploring the EO and EC of widely dispersed retailers, examining the entrepreneurial character of large-format independent retailers and evaluating financial performance measures through retailers will add value to the study in future.

Originality/value

The study verified the central role of EC in the intangible resource-reward relationship. Among the five pillars of EVC theory, the role of intention and external finance are not considered in this work. The present work explored the EO and EC of existing retailers, and hence intention is excluded. The study concentrates on small retailers, and the role of external financing is not explored. Mishra and Zachary (2014b) opined that the EVC process should be studied in different context and listed out several prepositions. Considering the role of intention and external financing and studying several prepositions spelt out in the theory in varying contexts will throw more lights on the EVC process.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Abstract

Details

The TQM Magazine, vol. 15 no. 3
Type: Research Article
ISSN: 0954-478X

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Article
Publication date: 11 October 2023

Ruchi Mishra, Hemlata Gangwar and Saumyaranjan Sahoo

The objective of this research is to evaluate and rank the factors influencing omnichannel (OC) logistics, while also investigating the significant impact of big data analytics in…

Abstract

Purpose

The objective of this research is to evaluate and rank the factors influencing omnichannel (OC) logistics, while also investigating the significant impact of big data analytics in improving these drivers of OC logistics.

Design/methodology/approach

Using exploratory sequential mixed method design, an in-person interview survey was conducted to identify and stratifies the enablers of OC retailing. These interviews were supplemented with a case study in an apparel firm to prioritise the enablers of OC logistics. Further, a survey was conducted to understand the role of big data analytics in improving drivers of OC logistics as well as the role of Individual capability and organisational capability in big data usage for omnichannel retailing.

Findings

Findings represent that information management is the most important driver followed by inventory management and network design for improving OC logistics. Further, significant relationship between big data analytics and drivers of omnichannel logistics has been reported.

Practical implications

This study identifies and classifies the drivers of OC retailing relating to their level of criticality in OC logistics which will assists practitioners to prioritise their tasks for the successful development of OC logistics. The study will also help practitioners to use BDA for developing the drivers of OC.

Originality/value

The study substantiates and adds to the BDA literature by emphasising the positive role of BDA in development of OC driver and highlighting the significant role of drivers of BDA in its usage.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

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