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Article

Nuno Monteiro Azevedo and José V. Lemos

The rigid spherical particle models proposed in the literature for modeling fracture in rock have some difficulties in reproducing both the observed macroscopic hard rock…

Abstract

Purpose

The rigid spherical particle models proposed in the literature for modeling fracture in rock have some difficulties in reproducing both the observed macroscopic hard rock triaxial failure enveloped and compressive to tensile strength ratio. The purpose of this paper is to obtain a better agreement with the experimental behavior by presenting a 3D generalized rigid particle contact model based on a multiple contact point formulation, which allows moment transmission and includes in a straightforward manner the effect of friction at the contact level.

Design/methodology/approach

The explicit formulation of a generalized contact model is initially presented, then the proposed model is validated against known triaxial and Brazilian tests of Lac du Bonnet granite rock. The influence of moment transmission at the contact level, the number of contacts per particle and the contact friction coefficient are assessed.

Findings

The proposed contact model model, GCM‐3D, gives an excellent agreement with the Lac du Bonet granite rock, strength envelope and compressive to tensile strength ratio. It is shown that it is important to have a contact model that: defines inter‐particle interactions using a Delaunay edge criteria; includes in its formulation a contact friction coefficient; and incorporates moment transmission at the contact level.

Originality/value

The explicit formulation of a new generalized 3D contact model, GCM‐3D, is proposed. The most important features of the model, moment transmission through multiple point contacts, contact friction term contribution for the shear strength and contact activation criteria that lead to a best agreement with hard rock experimental values are introduced and discussed in an integrated manner for the first time. An important contribution for rock fracture modeling, the formulation here presented can be readily incorporated into commercial and open source software rigid particle models.

Details

Engineering Computations, vol. 30 no. 2
Type: Research Article
ISSN: 0264-4401

Keywords

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Article

Jan Svanberg and Peter Öhman

The purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after…

Abstract

Purpose

The purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after issuing first-time going concern modified opinions.

Design/methodology/approach

A population of small Swedish companies receiving first-time going concern modified opinions in 2009 was examined to determine the effects two years later compared with a matched sample of financially stressed companies that had not received going concern modified opinions.

Findings

The results indicate that both auditor switching and client bankruptcy are positively related to receipt of going concern modified opinions. Furthermore, the authors find empirical evidence that auditors issuing first-time going concern modified opinions lose proportionately more fees through auditor switching and client bankruptcy than do auditors not issuing such opinions to financially stressed clients. Finally, the authors found that the going concern modified opinions issued by Big 4 firms are no more harmful to clients than are those issued by other audit firms.

Research limitations/implications

The authors recognize a limitation of this study regarding the choice of control companies. Although the authors attempted to find similarly sized and similarly financially stressed companies from the same industries as those companies in the test group, the authors may have missed other variables relevant to auditor switching or client bankruptcy.

Practical implications

A practical implication for the audit profession is the increased awareness of the fact that the financial dependence issues reported in this study extend to auditors with small client companies.

Originality/value

This is the first study to examine fees lost due to auditor switching and client bankruptcy caused by going concern modified opinions in a population of small companies. It contributes to the mixed evidence presented in previous research as to the extent to which going concern modified audit opinions are self-fulfilling prophecies.

Details

Journal of Applied Accounting Research, vol. 15 no. 2
Type: Research Article
ISSN: 0967-5426

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Book part

Alessandro Lomi and J. Richard Harrison

The papers collected in this volume celebrate the 40th anniversary of “A Garbage Can Model of Organizational Choice” – one of the most influential and sustained attempts…

Abstract

The papers collected in this volume celebrate the 40th anniversary of “A Garbage Can Model of Organizational Choice” – one of the most influential and sustained attempts to represent organizational decision-making processes in a way that accounts for generally recognized but hard to accept features of organizational life. In our overview of the volume we emphasize ways in which the garbage can model (GCM) differs from more generally accepted models of organizational decision making. We suggest that future progress in linking the GCM to specific empirical settings might be facilitated by attempts to model explicitly the interdependencies connecting participants, problems, solutions, and decision opportunities in organizations. We discuss examples of current work in which this strategy is followed in a way that is consistent with the original spirit of the model. We present the overall organization of the volume and discuss how the various chapters contribute to the further development of organizational research inspired by ideas contained in the original GCM and in some of its more recent variants and critiques.

Details

The Garbage Can Model of Organizational Choice: Looking Forward at Forty
Type: Book
ISBN: 978-1-78052-713-0

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Book part

George S. Yip, G. Tomas M. Hult and Audrey J. M. Bink

Emerging thoughts and models in strategic management increasingly involve complex hypotheses at different levels of analysis and multiple sides of relationships. Such…

Abstract

Emerging thoughts and models in strategic management increasingly involve complex hypotheses at different levels of analysis and multiple sides of relationships. Such complexities often result in less than ideal empirical testing, with the ensuing implications being limited or sometimes even wrong. One such case is global relationship management (GRM). The effective implementation of GRM has been argued to be a principal source of a firm's value creation but the testing of GRM scenarios have been very limited. Using GRM as a case example, we introduce a new methodology to the strategic management literature that alleviates many of the limitations of existing techniques – static triangulation simulation (STS). A series of GRM hypotheses are briefly introduced and then tested via the STS technique. Starting values for the simulation, based on input from companies, are included from two sides of each GRM relationship (customer and supplier) and two levels (company and account) from each side. Such elaborate testing is typically not feasible via “normal” methodology – the STS technique, however, allows for a robust assessment of the different drivers that affect GRM outcomes.

Details

Research Methodology in Strategy and Management
Type: Book
ISBN: 978-0-7623-1404-1

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Article

Gaetano R. Lotrecchiano, Mary Kane, Mark S. Zocchi, Jessica Gosa, Danielle Lazar and Jesse M. Pines

The purpose of this paper is to describe the use of group concept mapping (GCM) as a tool for developing a conceptual model of an episode of acute, unscheduled care from…

Abstract

Purpose

The purpose of this paper is to describe the use of group concept mapping (GCM) as a tool for developing a conceptual model of an episode of acute, unscheduled care from illness or injury to outcomes such as recovery, death and chronic illness.

Design/methodology/approach

After generating a literature review drafting an initial conceptual model, GCM software (CS Global MAXTM) is used to organize and identify strengths and directionality between concepts generated through feedback about the model from several stakeholder groups: acute care and non-acute care providers, patients, payers and policymakers. Through online and in-person population-specific focus groups, the GCM approach seeks feedback, assigned relationships and articulated priorities from participants to produce an output map that described overarching concepts and relationships within and across subsamples.

Findings

A clustered concept map made up of relational data points that produced a taxonomy of feedback was used to update the model for use in soliciting additional feedback from two technical expert panels (TEPs), and finally, a public comment exercise was performed. The results were a stakeholder-informed improved model for an acute care episode, identified factors that influence process and outcomes, and policy recommendations, which were delivered to the Department of Health and Human Services’s (DHHS) Assistant Secretary for Preparedness and Response.

Practical implications

This study provides an example of the value of cross-population multi-stakeholder input to increase voice in shared problem health stakeholder groups.

Originality/value

This paper provides GCM results and a visual analysis of the relational characteristics both within and across sub-populations involved in the study. It also provides an assessment of observational key factors supporting how different stakeholder voices can be integrated to inform model development and policy recommendations.

Details

Leadership in Health Services, vol. 30 no. 3
Type: Research Article
ISSN: 1751-1879

Keywords

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Article

C. Gustav Lundberg and Brian M. Nagle

This study explores feedback-induced and spontaneous postdecision restructuring in a complex decision environment. We examine the impact of experience, decision norms, and…

Abstract

This study explores feedback-induced and spontaneous postdecision restructuring in a complex decision environment. We examine the impact of experience, decision norms, and the actual decision on postdecision restructuring tendencies. Experienced and novice auditors performed an aspect rating task as part of a going concern judgment. After a break, all participants were asked to recreate their decision stage aspect ratings, but only the experiment group received outcome feedback. We find that the restructuring tendencies are impacted primarily by experience and the original audit report choice. The post-decision restructuring more often than not is a result of adjustments made by participants lacking outcome feedback. This spontaneous defense is particularly vigorous when the report choice violates perceived experience-group norms and base-rates

Details

International Journal of Organization Theory & Behavior, vol. 11 no. 2
Type: Research Article
ISSN: 1093-4537

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Book part

Guido Fioretti

This chapter reconstructs the garbage can model (GCM) of organizational choice as an agent-based model. Subsequently, it modifies the original model by establishing…

Abstract

This chapter reconstructs the garbage can model (GCM) of organizational choice as an agent-based model. Subsequently, it modifies the original model by establishing behavioral rules that regulate processes of organizational founding, growth, and disbanding in an artificial garbage can ecology. This population-level GCM reproduces some of the core features of the original GCM. Furthermore, it produces aggregate regularities that are broadly consistent with the historical trajectories followed by actual organizational populations.

Details

The Garbage Can Model of Organizational Choice: Looking Forward at Forty
Type: Book
ISBN: 978-1-78052-713-0

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Book part

Thorbjørn Knudsen, Nils Stieglitz and Sangyoon Yi

We extend the classical garbage can model to examine how individual differences in ability and motivation will influence organizational performance. We find that…

Abstract

We extend the classical garbage can model to examine how individual differences in ability and motivation will influence organizational performance. We find that spontaneous coordination provided by an organized anarchy is superior when agents are equally competent. The Weberian bureaucracy of planned coordination is effective when problems require specialist knowledge. However, errors in matching problems to specialized agents are a central challenge for bureaucracies. Actual organizations, therefore, combine elements of organized anarchies and bureaucracies. Heterogeneous motivation compounds coordination problems, but is usually less important than competence. Our findings point to matching and interactive learning as fruitful areas for further study.

Details

The Garbage Can Model of Organizational Choice: Looking Forward at Forty
Type: Book
ISBN: 978-1-78052-713-0

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Book part

Tae-Hwy Lee and Weiping Yang

The causal relationship between money and income (output) has been an important topic and has been extensively studied. However, those empirical studies are almost…

Abstract

The causal relationship between money and income (output) has been an important topic and has been extensively studied. However, those empirical studies are almost entirely on Granger-causality in the conditional mean. Compared to conditional mean, conditional quantiles give a broader picture of an economy in various scenarios. In this paper, we explore whether forecasting conditional quantiles of output growth can be improved using money growth information. We compare the check loss values of quantile forecasts of output growth with and without using past information on money growth, and assess the statistical significance of the loss-differentials. Using U.S. monthly series of real personal income or industrial production for income and output, and M1 or M2 for money, we find that out-of-sample quantile forecasting for output growth is significantly improved by accounting for past money growth information, particularly in tails of the output growth conditional distribution. On the other hand, money–income Granger-causality in the conditional mean is quite weak and unstable. These empirical findings in this paper have not been observed in the money–income literature. The new results of this paper have an important implication on monetary policy, because they imply that the effectiveness of monetary policy has been under-estimated by merely testing Granger-causality in conditional mean. Money does Granger-cause income more strongly than it has been known and therefore information on money growth can (and should) be more utilized in implementing monetary policy.

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Book part

Sangyoon Yi, Nils Stieglitz and Thorbjørn Knudsen

In this study, the authors unpack the micro-level processes of knowledge accumulation (experiential learning) and knowledge application (problem solving) to examine how…

Abstract

In this study, the authors unpack the micro-level processes of knowledge accumulation (experiential learning) and knowledge application (problem solving) to examine how task allocation structures influence organizational learning. The authors draw on untapped potential of the classical garbage can model (GCM), and extend it to analyze how restrictions on project participation influence differentiation and integration of organizational members’ knowledge and consequently organizational efficiency in solving the diverse, changing problems from an uncertain task environment. To isolate the effects of problem or knowledge diversity and experiential learning, the authors designed three simulation experiments to identify the most efficient task allocation structure in conditions of (1) knowledge homogeneity, (2) knowledge heterogeneity, and (3) experiential learning. The authors find that free project participation is superior when the members’ knowledge and the problems they solve are homogenous. When problems and knowledge are heterogeneous, the design requirement is on matching specialists to problem types. Finally, the authors found that experiential learning creates a dynamic problem where the double duty of adapting the members’ specialization and matching the specialists to problem types is best solved by a hierarchic structure (if problems are challenging). Underlying the efficiency of the hierarchical structure is an adaptive role of specialized members in organizational learning and problem solving: their narrow but deep knowledge helps the organization to adapt the knowledge of its members while efficiently dealing with the problems at hand. This happens because highly specialized members reduce the necessary scope of knowledge and learning for other members during a certain period of time. And this makes it easier for the generalists and for the organization as a whole, to adapt to unforeseen shifts in knowledge demand because they need to learn less. From this nuanced perspective, differentiation and integration may have a complementary, rather than contradictory, relation under environmental uncertainty and problem diversity.

1 – 10 of 195