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The degree of interest in the subject of a survey has no effect on response rates from samples of the general public, and short questionnaires yield substantially higher response rates than lengthier ones. Two questionnaires of identical length but covering two different topics were used in a survey of 240 people drawn at random from a Montreal telephone directory; the results concluded that an offer of survey results to participants does not affect response rate significantly, but persistence alone represents the crucial factor in securing good returns.

The purpose of this paper is to demonstrate that significant surface finish improvements can be accomplished in stereolithography (SL) fabricated parts by applying a new process planning method based on parameter estimation (PE).

PE is a method that finds a set of parameter values that minimize a measure of deviation. In this work, the measure of deviation is the difference between the exposure received by points along down‐facing surfaces and the SL resin's critical exposure.

The surface finish of down‐facing surfaces can be improved by a factor of 2‐9, depending upon the surface angle, compared with parts prepared using commercially available software. Surface finishes less than 1 μm Ra have been demonstrated on a SLA‐250/50 machine.

Only down‐facing surfaces can have their surface finish improved using this method.

Common form errors known as “stair‐stepping” can be diminished on parts fabricated using SL.

The usage of PE methods for process planning is a new approach.

The purpose of this paper is to contribute to the extant literature about the co-evolvement of Business Process Management (BPM) and the Internet of Things (IoT) by proposing the IoT-enabled Context-aware BPM (IoT-CaBPM) framework to bridge from the IoT infrastructure to context-aware business processes.

Motivated by the “Three Waves” of BPM research, IoT-enabled context-awareness is, therefore, expected to be achieved for enhancing the business process design, which pilots a new wave of BPR (Business Process Redesign/Reengineering) to enable the business process coevolve with IoT and analytics. This paper reports an illustrative case study of BPR in a Chinese bulk port, one of the hub seaports that widely adopted IoT technologies over the last few years.

The IoT implementation and data analytics has increased the efficiency and improve the monitoring effectively. The proposed IoT-CaBPM framework availably helps to identify and match nodes of IoT devices, business decisions and analytic models in order to redesign a business process towards context-aware variability. As IoT is rapidly becoming the new dominant IT paradigm is moving towards mature implementation in various industries, the corresponding BPR must be planned and executed strategically for achieving better benefits.

Despite some research extend BPM standard by integrating IoT devices as a sort of resources or report generically that the ports operations are affected by IoT, there is still a lack of layers from the IoT infrastructure to context-aware business processes. An industrial BPR case with business models in detail is also a lack for presenting the specific implications and effectiveness of the adoption of such technologies. This paper fills in this gap.

This paper investigates whether the greater flexibility of International Financial Reporting Standards (IFRS) in contrast to accounting models that were used before those standards became mandatory meant a significant change in the magnitude of accruals recognized in the accounting income.

18,126 observations are analyzed on 1,881 non-financial companies in 19 European countries in 2000–2012. A difference-in-differences regression method is used. The treatment sample includes companies that were required to adopt IFRS as from the 2005 fiscal year, while the control sample comprises companies that voluntarily adopted IFRS prior to 2005.

Compared to prior accounting standards, the mandatory adoption of IFRS increased the absolute value of accruals. This result is seen only in those companies where the magnitude of accruals is negative. The observed effect is independent of the degree of similarity between IFRS and prior standards.

This paper complements the literature analyzing the effect of IFRS on the financial statements and on the financial-economic indicators of companies. It analyzes the component of accounting income that is most sensitive to the use of professional judgment: accruals. Focusing on observed accruals helps avoid an error in measurement that can be made when working with the discretionary component of accruals. Additionally, a longer time horizon than in previous studies is considered.

Este trabajo investiga si la mayor flexibilidad de las Normas Internacionales de Información Financiera (NIIF) respecto a los modelos contables que se empleaban antes de que dichas normas fueran obligatorias supuso un cambio significativo de la magnitud de los ajustes por devengo reconocidos en el resultado contable.

Se analizan 18.126 observaciones de 1.881 empresas no financieras de 19 países europeos en 2000–2012. Se utiliza la metodología de regresión del tipo diferencia en diferencias. La muestra de tratamiento incluye empresas que adoptaron obligatoriamente las NIIF, lo que tuvo lugar en el ejercicio contable 2005, y la muestra de control está compuesta por empresas que las adoptaron voluntariamente antes de 2005.

Con respecto a las normas contables previas, la adopción obligatoria de las NIIF incrementó el valor absoluto de los ajustes por devengo. Este resultado se observa solamente en el grupo de empresas donde la magnitud de los devengos es negativa. El efecto observado es independiente del grado de similitud entre las NIIF y las normas previas.

Este trabajo complementa la literatura que analiza el efecto de las NIIF sobre los estados financieros y los indicadores económico-financieros de las empresas, analizando el componente del resultado contable más sensible al uso del juicio profesional: los devengos. El hecho de centrarse en los devengos observados permite evitar el error de medición en el que se incurre cuando se trabaja con el componente discrecional de los mismos. Adicionalmente, se analiza un horizonte temporal más amplio que en trabajos previos.