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Article
Publication date: 24 April 2024

Dejing Zhou, Yanming Xia, Zhiming Gao and Wenbin Hu

This study aims to investigate the influence mechanism of brazing and aging on the strengthening and corrosion behavior of novel multilayer sheets (AA4045/AA7072/AA3003M/AA4045).

Abstract

Purpose

This study aims to investigate the influence mechanism of brazing and aging on the strengthening and corrosion behavior of novel multilayer sheets (AA4045/AA7072/AA3003M/AA4045).

Design/methodology/approach

Polarization curve tests, immersion experiments and transmission electron microscopy analysis were used to study the corrosion behavior and tensile properties of the sheets before and after brazing and aging.

Findings

The strength of the sheet is weakened after brazing due to brittle eutectic phases, and recovered after aging due to enhanced precipitation strengthening in the AA7072 interlayer. The core of nonbrazed sheets cannot be protected due to the significant galvanic coupling effect between the intermetallic particles and the substrate. Brazing and aging treatments promote the redissolved of second phased and limit corrosion along the eutectic region in the clad, allowing the core to be protected.

Originality/value

AA7xxx alloy was added to conventional brazed sheets to form a novel Al alloy composite sheet with AA4xxx/AA7xxx/AA3xxx structure. The strengthening and corrosion mechanism of the sheet was proposed. The added interlayer can sacrificially protect the core from corrosion and improves strength after aging treatment.

Details

Anti-Corrosion Methods and Materials, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0003-5599

Keywords

Article
Publication date: 30 November 2023

Elisa Roncagliolo

This study aims to contribute to the debate on goodwill accounting by examining the information content of impairment losses recognized in half-yearly reports. Half-yearly reports…

Abstract

Purpose

This study aims to contribute to the debate on goodwill accounting by examining the information content of impairment losses recognized in half-yearly reports. Half-yearly reports provide a suitable context to examine the effectiveness of the impairment process. Due to IFRIC 10 requirements, indeed, managers may have incentives to avoid recognizing impairment losses at the interim reporting date.

Design/methodology/approach

The study adopts an archival approach. Based on the traditional Ohlson’s model (1995), it explores the information content of half-yearly impairment losses in the European context over the period 2007–2017.

Findings

Findings confirm the relevance of half-yearly reports and suggest that half-yearly impairment losses are significantly associated with stock prices. In particular, investors positively value companies that recognized goodwill impairment losses at the interim reporting date.

Research limitations/implications

The study contributes to the academic debate on goodwill and the effectiveness of the impairment procedure. In particular, it provides empirical evidence on the recognition of goodwill write-offs when it is possible to avoid the impairment test in the absence of indications of impairment.

Practical implications

Findings of this study can support the current debate on accounting for goodwill also in the light of the recent proposals of the IASB on the need to improve the effectiveness of the impairment test.

Originality/value

This study provides original empirical evidence on the goodwill impairment test in half-yearly reports, extending previous research that typically examines this issue in annual reports.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Open Access
Article
Publication date: 17 November 2023

Matteo Dominidiato, Simone Guercini, Matilde Milanesi and Annalisa Tunisini

This paper aims to investigate sustainability-led innovation, focusing on the interplay between product and process innovation for sustainability goals and the underlying…

Abstract

Purpose

This paper aims to investigate sustainability-led innovation, focusing on the interplay between product and process innovation for sustainability goals and the underlying supplier–customer relationships. Thus, the paper delves into sustainability-led innovation and how it affects supplier–customer relationships, and vice versa, thus providing a twofold perspective.

Design/methodology/approach

The textile industry is the empirical context of this study, which is exploratory research based on in-depth, semi-structured interviews with entrepreneurs, managers and experts in the textile industry.

Findings

In the textile industry, sustainability-led product innovation concerns mainly product durability and performance, product recyclability and the use of waste for new product development. Process innovation deals with circular economy, traceability and water and chemical use minimization. The paper also shows how sustainability-led innovation is implemented in more technical terms and regarding supplier–customer relationships.

Originality/value

The paper adopts an original perspective on how processes take place in the relationships between suppliers and customers, where there is no dominance of one actor, but innovation emerges from interdependence and interaction. Such perspective allows to provide an in-depth analysis of the supplier–customer relationships and underlying dynamics that affect sustainability-led innovation; moreover, the authors study how such innovation impacts supplier–customer relationships and the underlying relational dynamics. The value of the paper also stands in delivering a real representation of the innovation processes grounded in the textile industry.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 11 August 2022

Krishna Chauhan, Antti Peltokorpi, Rita Lavikka and Olli Seppänen

Prefabricated products are continually entering the building construction market; yet, the decision to use prefabricated products in a construction project is based mostly on…

2086

Abstract

Purpose

Prefabricated products are continually entering the building construction market; yet, the decision to use prefabricated products in a construction project is based mostly on personal preferences and the evaluation of direct costs. Researchers and practitioners have debated appropriate measurement systems for evaluating the impacts of prefabricated products and for comparing them with conventional on-site construction practices. The more advanced, cost–benefit approach to evaluating prefabricated products often inspires controversy because it may generate inaccurate results when converting non-monetary effects into costs. As prefabrication may affect multiple organisations and product subsystems, the method used to decide on production methods should consider multiple direct and indirect impacts, including nonmonetary ones. Thus, this study aims to develop a multi-criteria method to evaluate both the monetary and non-monetary impacts of prefabrication solutions to facilitate decision-making on whether to use prefabricated products.

Design/methodology/approach

Drawing upon a literature review, this research suggests a multi-criteria method that combines the choosing-by-advantage approach with a cost–benefit analysis. The method was presented for validation in focus group discussions and tested in a case involving a prefabricated bathroom.

Findings

The analysis indicates that the method helps a project’s stakeholders communicate about the relative merits of prefabrication and conventional construction while facilitating the final decision of whether to use prefabrication.

Originality/value

This research contributes a method of evaluating the monetary and non-monetary impacts of prefabricated products. The research underlines the need to evaluate the diverse benefits and sacrifices that stakeholder face when considering production methods in construction.

Article
Publication date: 2 October 2023

Qi Zheng, Chuqing Dong and Yafei Zhang

This study examines how the different attributes of authentic leadership influence trust and employee organization fit and how such influences differ by gender and the level of…

Abstract

Purpose

This study examines how the different attributes of authentic leadership influence trust and employee organization fit and how such influences differ by gender and the level of positions during the COVID-19 pandemic.

Design/methodology/approach

The study employed a survey to examine US employees' perceptions toward different attributes of authentic leadership during the COVID-19 pandemic.

Findings

The study showed that self-awareness, balanced processing and internalized moral perspective positively relate to trust in the employer, mediated through employee–organization fit. However, relational transparency has a backfiring effect, negatively related to trust through the mediation of employee–organization fit. Additionally, this study highlights the differences in gender and level of positions in reactions to authentic leadership.

Originality/value

This study contributes to the understanding of internal public relations in a turbulent crisis time by proposing a mediated model that explains the effects of authentic leadership on employees' trust through their fit with the organization. Additionally, it identified that gender and position level are important factors moderating such effects.

Details

Corporate Communications: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 1 March 2022

Rhoda Ansah Quaigrain, De-Graft Owusu-Manu, David John Edwards, Mavis Hammond, Mabel Hammond and Igor Martek

Occupational safety issues among employees remains a contemporary and omnipresent concern. In developing countries, safety-related problems are amplified, resulting in higher…

Abstract

Purpose

Occupational safety issues among employees remains a contemporary and omnipresent concern. In developing countries, safety-related problems are amplified, resulting in higher incidences of serious accidents and occupational diseases. This study aims to evaluate employees’ knowledge and attitudes toward occupational health and safety, and how these influence overall occupational health and safety compliance. Ghana’s oil and gas industry provides the contextual backdrop for this research, given it is characterized by high rates of injury.

Design/methodology/approach

A positivist and deductive research strategy was used to quantitatively analyze both primary and secondary data sources. A structured survey was administered to industry employees, and multiple linear regression was used to establish the effects of employee’s knowledge and attitude toward occupational health hazards on overall health and safety compliance.

Findings

The findings indicate that most employees had both a high level of knowledge and positive attitude toward mitigating occupational health hazards. Moreover, the study reveals that most employees complied with occupational health safety practices. However, the study also reveals that the effect of employees’ knowledge and attitude toward occupational health hazards does not translate into deployment of comprehensive safety practices. Interestingly, female employees were found to be more knowledgeable and compliant with occupational health and safety practices than their male counterparts.

Practical implications

Premised upon the findings, the study recommends: implementation of relevant education and training programs encompassing the proper usage of machinery and equipment, tailored hazard safety training appropriate to specific employee job requirements, effective dissemination of risk information and governance initiatives that enforce strict adherence to correct safety procedures.

Originality/value

The study uniquely examines the influence of employee’s knowledge of health and safety to overall compliance within the oil and gas industry. Cumulatively, the study’s findings and recommendations contribute to improving the occupational health and safety outcomes within the industry.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 3
Type: Research Article
ISSN: 1726-0531

Keywords

Open Access
Article
Publication date: 17 November 2023

Olof Wadell and Anna Bengtson

The purpose of this study is to develop a model of a starting situation for relationship initiation in turbulent business networks.

Abstract

Purpose

The purpose of this study is to develop a model of a starting situation for relationship initiation in turbulent business networks.

Design/methodology/approach

The study is designed as an extreme single case study that takes its point of departure in a company’s bankruptcy in the Swedish automotive industry.

Findings

This study illustrates how a new business relationship can start from a resource combination previously controlled by one actor (i.e. a single company) in a turbulent business network, thereby bringing nuances to the common understanding that new relationships start in stable business networks where resource combinations are developed between actors in established business relationships.

Originality/value

Previous studies have stated that the development of a mutual orientation between actors leads to the formation of a business relationship. The business relationship then leads to resource adaptations between the two companies. The developed model, however, illustrates that this pattern can be reversed in situations of turbulence. Hence, previously adapted resources might lead to the formations of a business relationship. Based on this observation, the authors argue that there are reasons to question if previous models of business relationship initiation and development in business networks are adequately equipped for analysis in turbulent business networks.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 19 April 2024

Zelalem Zekarias Oliso, Demoze Degefa Alemu and Jonathan David Jansen

The purpose of this study is to examine the impact of educational service quality (ESQ) on student academic performance via the mediating role of student satisfaction.

Abstract

Purpose

The purpose of this study is to examine the impact of educational service quality (ESQ) on student academic performance via the mediating role of student satisfaction.

Design/methodology/approach

To serve the study’s purpose, the study adopted a quantitative research approach. Three public universities representing 30% of the ten public universities located in the Southern part of Ethiopia participated in the study. Questionnaires were the main tools for gathering data. The adapted questionnaire, consisting of 116 items was administered to 400 randomly selected regular undergraduate graduating class students. The quantitative data collected via questionnaire were analyzed using descriptive and advanced inferential statistics.

Findings

The quantitative findings revealed that there is a statistically positive association between overall education service quality and students’ satisfaction (r = 0.712). The findings proved that the facets of education service quality accounted for 71.2% of the variations in students’ satisfaction in the universities. The quantitative findings further showed that the education service quality has a statistically indirect effect on students’ academic performance via the mediating role of students’ satisfaction (test statistic = 31.5311573, std. error = 0.00122536 and p-value = 0). The findings further confirmed that the overall education service quality accounted for 12.7% of the variations in students’ academic performance via student satisfaction in the universities.

Research limitations/implications

The present study was conducted in public universities located in the Southern part of Ethiopia. The findings and conclusions of the study may not be generalizable to all Ethiopian public universities. Future researchers and scholars should conduct their study in all Ethiopian public universities by taking a representative sample from the Ethiopian public universities.

Practical implications

The present finding suggests that an improvement in ESQ leads to students’ satisfaction and that could contribute to boosting their academic performance. The findings of the present may help the practitioners who measure higher education service quality by providing how the provision of ESQ indirectly influences the student’s academic performance in the universities.

Social implications

The findings of this study confirmed that the facets of ESQ are associated with students’ satisfaction and this, in turn, indirectly influences their academic performance. Student academic performance is one of the key indicators of quality education, and it has its influences on the social, political and economic development of a country. The findings of the present research provide valuable insights to higher education management bodies, higher quality assurance agencies and the Federal Ministry of Education to learn the indirect effect of ESQ on students’ academic performance and take necessary measures to improve the Ethiopian higher education quality.

Originality/value

The contributions of ESQ in the higher education sector are enormous. However, the existing service quality literature in higher education mainly focuses on the interrelation among service quality, student satisfaction, loyalty and behavioral intentions. Little is known about the indirect influence of ESQ on student academic performance (one of the key indicators of quality education), principally in Ethiopian higher education, the place of current research. The present study showed the indirect impact of ESQ on student academic performance in Ethiopian public universities. The study, therefore, suggests that university management bodies should actively monitor the quality of their services and commit themselves to boosting students’ learning outcomes.

Details

Journal of International Education in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-469X

Keywords

Article
Publication date: 16 April 2024

Ali Beiki Ashkezari, Mahsa Zokaee, Erfan Rabbani, Masoud Rabbani and Amir Aghsami

Pre-positioning and distributing relief items are important parts of disaster management as it simultaneously considers activities from both pre- and post-disaster stages. This…

Abstract

Purpose

Pre-positioning and distributing relief items are important parts of disaster management as it simultaneously considers activities from both pre- and post-disaster stages. This study aims to address this problem with a novel mathematical model.

Design/methodology/approach

In this research, a bi-objective mixed-integer linear programming model is developed to tackle pre-positioning and distributing relief items, and it is formulated as an integrated location-allocation-routing problem with uncertain parameters. The humanitarian supply chain consists of relief facilities (RFs) and demand points (DPs). Perishable and imperishable relief commodities (RCs), different types of vehicles, different transportation modes, a time window for delivering perishable commodities and the occurrence of unmet demand are considered. A scenario-based game theory is applied for purchasing RCs from different suppliers and an integrated best-worst method-technique for order of preference by similarity to ideal solution technique is implemented to determine the importance of DPs. The proposed model is used to solve several random test problems for verification, and to validate the model, Iran’s flood in 2019 is investigated as a case study for which useful managerial insights are provided.

Findings

Managers can effectively adjust their preferences towards response time and total cost of the network and use sensitivity analysis results in their decisions.

Originality/value

The model locates RFs, allocates DPs to RFs in the pre-disaster stage, and determines the routing of RCs from RFs to DPs in the post-disaster stage with respect to minimizing total costs and response time of the humanitarian logistics network.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

Keywords

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