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Aircraft Engineering and Aerospace Technology, vol. 71 no. 2
Type: Research Article
ISSN: 0002-2667

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Aircraft Engineering and Aerospace Technology, vol. 70 no. 5
Type: Research Article
ISSN: 0002-2667

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Aircraft Engineering and Aerospace Technology, vol. 71 no. 4
Type: Research Article
ISSN: 0002-2667

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Aircraft Engineering and Aerospace Technology, vol. 72 no. 2
Type: Research Article
ISSN: 0002-2667

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Aircraft Engineering and Aerospace Technology, vol. 73 no. 2
Type: Research Article
ISSN: 0002-2667

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THE invitations which some 4,000 scientists and technologists accept every year to visit the National Physical Laboratory during the two Open Days in May are equally…

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THE invitations which some 4,000 scientists and technologists accept every year to visit the National Physical Laboratory during the two Open Days in May are equally available to such accredited representatives of industrial concerns as care to apply for them.

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Work Study, vol. 8 no. 7
Type: Research Article
ISSN: 0043-8022

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Article

Venancio Tauringana and Steve Clarke

Small companies with a turnover of up to £90,000 have been exempted from a compulsory audit since 1994. This paper is an investigation of why some small companies chose to…

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Small companies with a turnover of up to £90,000 have been exempted from a compulsory audit since 1994. This paper is an investigation of why some small companies chose to continue with the audit whilst others abandoned it. The basic hypothesis of the paper is that a major reason why some small companies continue to be audited is to help control the conflict of interests among managers, shareholders, and outside creditors. Based on this analysis, the probability that a company will be audited voluntarily are predicted to increase as company size and gearing ratio increase, and to decrease as managerial share ownership and liquidity ratios increase. Univariate and multivariate tests were applied to the data of 92 small independent companies randomly selected from the Companies House CD‐ROM database. The results from the two tests support the hypothesised effects of managerial share ownership, company size (turnover), and gearing ratio. There is no support for the company size (total assets) and liquidity ratio effects.

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Managerial Auditing Journal, vol. 15 no. 4
Type: Research Article
ISSN: 0268-6902

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Book part

Myriam Bounatirou and Andriew Lim

As the most disruptive technologies, Artificial Intelligence (AI) has been considered as a reliable tool in processing data to enhance business performance. Along with the…

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As the most disruptive technologies, Artificial Intelligence (AI) has been considered as a reliable tool in processing data to enhance business performance. Along with the increasing amount of data generated through online activities by customers, various hospitality companies have been investing in AI-powered solutions to be able to have better understanding about their customers and provide the relevant service to them accordingly. Despite knowing the impact on the customer service orientation, little is known about the impact of AI on the business process of a hospitality company. This paper explores the impact of the adoption of the AI on the business process of a hospitality company to have a better understanding of the extent of particular part of the business process that would benefit from the adoption of AI. It is apparent that Revenue Management and Marketing are the parts of business process within the hospitality industry that would have more positive impact on the adoption of AI. While AI-based marketing would be able to identify and target effectively high-value consumers, revenue management would be able to determine the right pricing strategy in real time due to the vast amount of available data and subsequently would have positive impact on the financial performance of the hospitality company.

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Sustainable Hospitality Management
Type: Book
ISBN: 978-1-83909-266-4

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Evaluating Companies for Mergers and Acquisitions
Type: Book
ISBN: 978-1-78350-622-4

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The pattern of prosecutions forfood offences has changed very little in the past decade. Compositional offences have rarely exceeded 5 per cent and, since the 1967 batch…

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The pattern of prosecutions forfood offences has changed very little in the past decade. Compositional offences have rarely exceeded 5 per cent and, since the 1967 batch of regulations for meat products, are mostly in respect of deficient meat content. Food hygiene offences have also remained steady, with no improvement to show for all the effort to change the monotony of repulsive detail. The two major causes of all legal proceedings, constituting about 90 per cent of all cases—the presence of foreign matter and sale of mouldy food—continue unchanged; and at about the same levels, viz. an average of 55 per cent of the total for foreign matter and 35 per cent for mouldy food. What is highly significant about this changed concept of food and drugs administration is that almost all prosecutions now arise from consumer complaint. The number for adulteration as revealed by official sampling and analysis and from direct inspectorial action is small in relation to the whole. A few mouldy food offences are included in prosecutions for infringements of the food hygiene regulations, but for most of the years for which statistics have been gathered by the BFJ and published annually, all prosecutions for the presence of foreign matter have come from consumer complaint. The extent to which food law administration is dependent upon this source is shown by the fact that 97 per cent of all prosecutions in 1971 for foreign bodies and mouldy food—579 and 340 respectively—resulted from complaints; and in 1972, 98 per cent of prosecutions resulted from the same source in respect of 597 for foreign matter and 341 for mouldy food. Dirty milk bottle cases in both years all arose from consumer complaint; 41 and 37 respectively.

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British Food Journal, vol. 75 no. 5
Type: Research Article
ISSN: 0007-070X

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