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A lean approach is frequently applied in the primary processes of a company, but less in after-sales service. Servitization leads to a change from pure product providers to integrated product-service systems (PSS) providers. The after-sales services may benefit from a lean approach to effectively integrate usage data of the installed product base. This paper aims to develop a lean servitization canvas to open-up possibilities for additional revenue streams for organizations in the after-sales market.

This paper develops and proposes the use of a lean servitization canvas for effective after-sales services by drawing on insights from two industrial cases where physical goods are produced and serviced. Both cases are within the train maintenance and rail infrastructure sector in Central Europe. Based primarily on a literature review, a lean servitization canvas has been developed and further validated in the case studies.

The paper shows how value can be achieved for providers of integrated PSS by adopting the lean servitization canvas.

The research focuses on industrial services for high-capital goods in the rail and infrastructure sectors. This can be seen as a limitation of the research, as the lean servitization canvas has not yet been tested in other sectors.

For companies, the use of a lean approach to servitization integrates primary processes and after-sales services and offers new opportunities to develop business.

This paper provides insights into how the current product range and customer base of a company may be included in an after-sales business model that benefits from a lean approach.

The purpose of this study is to examine students who have recently graduated from the standard 120 credit accountancy program and compare and contrast their ethical perceptions with students who have recently graduated from the AICPA-mandated 150 credit accountancy program which includes 30 extra credits with a focus on ethics.

Recent graduated accounting students from selected Association to Advance Collegiate Schools of Business were asked to fill out a cross-sectional survey based on Victor and Cullen's Ethical Climate Questionnaire (ECQ) to determine whether a difference exists between the two groups' ethical perceptions. The nine hypotheses derived from the ECQ were tested using an independent sample t-test and Levene's test for the homogeneity of the variances between the two groups.

Compared with graduates of the 120 credit program, 150 credit program graduates scored significantly higher in ethical perceptions on five domains: Company Profit, Friendship, Team Interest, Personal Morality, and Rules, when testing at a confidence level of 95 percent. The two groups were not significantly different in the domains of Self-Interest, Efficiency, Social Responsibility, or Laws.

The paper includes implications for the need to encourage ethical intervention through education in the accounting curriculum. This study is part of a growing body of research for teaching ethics within the accounting profession.

This paper fulfills an identified need to study business ethics. Corporate scandals in the late 1990s and early this century led to a decline in the public's trust of the accounting profession. Since that time, the government, companies, and universities have attempted to rebuild that trust through a number of methods, such as passing laws requiring better regulation and more disclosure as well as requiring improved ethics education for future accountants.

The quantity and scope of the information that has materialized so far on the subject of AIDS (Acquired Immune Deficiency Syndrome) has increased significantly since the first case of the syndrome in the United States was diagnosed in 1981. Initially, information could be found only in a few articles in the medical periodical literature or in a few newspapers. Gradually, more information appeared in health care, allied health, and other professional journals and periodicals. As the incidence of the syndrome increased, more newspapers and the mass market magazines and the electronic media began covering the syndrome, and both health care professionals and the general public found themselves presented with a steady stream of information, research, and education on the subject of AIDS.

Recently, increasing costs and competitive pressure have accelerated the search for different business models in both the production and service sectors. The rapid development of technology has increased the importance of digitalization, especially in developing new and different strategies. The digital service business model has also become a new business model that companies have recently preferred. In addition to its many advantages, it is a business model in which different barriers arise in practice. When we look at the literature, there are very few studies, especially on digital servitization. The purpose of this study is to integrate the concept of digital servitization with the Industry 4.0 perspective.

To achieve this aim, first, the authors identify various challenges and barriers in front of digital servitization based on the Industry 4.0 perspective. Later, they determine the relative importance of these barriers critical to the success of digital servitization. Lastly, one multi-criteria decision-making method, the fuzzy decision-making trial and evaluation laboratory method, is used to analyze the cause-and-effect relationship between each barrier based on the Industry 4.0 perspective

Based on the results, the most crucial cause-and-effect barriers are insufficient infrastructure/lack of IT infrastructure and high implementation, respectively. Therefore, this study offers the reader the possible barriers to sustainable digital servitization with Industry 4.0 perspective implementations and comprehensive solutions for these barriers. In addition, this study draws a roadmap for disseminating digital service applications.

There is no study, to the best of the authors’ knowledge, about determining barriers and problems with merging digital servitization with the Industry 4.0 perspective. So, there is still a significant gap in the literature about investigating these two essential topics from the Industry 4.0 perspective.

The purpose of this paper is to provide a comprehensive background on the recent legislative, regulatory, and prosecutorial scrutiny of mutual funds and underlying issues such as the level and transparency of fees and costs, distribution and sales practices, and fund governance.

Provides a detailed chronology of events since January 2003 concerning mutual fund scandals such as trading abuses and questionable sales practices and related issues such as revenue sharing, directed brokerage, soft dollars, market timing, late trading, and selective disclosure. The chronology in this issue of JOIC will be followed an article in the next issue that describes reform initiatives that have taken place in response to the scandals.

Despite criticism and scrutiny of equity mutual funds following poor performance in 2001 and 2002, meaningful efforts to achieve reform began to lose momentum in mid‐2003. Then concern with mutual fund abuses was reignited in September 2003 when New York Attorney General Eliot Spitzer announced a settlement with Canary Capital that involved market timing, late trading, and selective disclosure. Since then there have been numerous disclosures of fund trading abuses and questionable trading practices, and the resulting uproar has triggered significant efforts to reform the manner in which funds and their service providers conduct business.

This comprehensive chronology provides an essential reference by bringing together all the events and underlying issues related to mutual fund scandals, abuses, regulation, compliance, and reform efforts since January 1, 2003.

This guide is compiled in order that banks may see the extent of the overall problem of fraud and money laundering in documentary credit transactions. It also contains advice on how banks and bankers may protect themselves and their staff from the consequences of fraudulent attacks against the system.

This paper aims to examine the role of different polyalkylene glycol architectures in improving the hydrolytic stability of natural and synthetic esters.

Hydrolytic stability measurements were conducted using a modified ASTM D2619 test method in which several polyalkylene glycol chemistries were examined at concentrations of up to 10 per cent in a selection of esters.

The inclusion of triblock copolymers derived from ethylene oxide (EO) and 1,2-propylene oxide (PO) and with an EO content of about 30 per cent produced significant improvements in the hydrolytic stability of natural and synthetic esters. Stability improved with increased concentration of the triblock.

The study did not evaluate the vast array of polyalkylene glycol structures that can be derived from other higher alkylene oxides.

Improving the hydrolytic stability of esters can offer the possibility of creating longer life environmentally acceptable lubricants (EALs).

This discovery should allow longer life EALs to be designed thereby using less raw materials over a determined period. It may also allow more replacement of conventional hydrocarbon lubricants.

Triblock copolymers are rarely used in lubricants. Their use as components of ester-based EALs is new.

The purpose of this paper is to investigate physicians’ perceptions of e-consultation adoption, which has the potential to bridge existing gaps in the current health-care system, using the unified theory of acceptance and use of technology (UTAUT2) framework.

The judgemental sampling method was embraced to collect primary data from 337 physicians from Delhi-National Capital Region who had experience with e-consultation. A number of hypotheses was developed and tested using structural equation model based on UTAUT2.

The study’s findings revealed an affirmative and significant relation between a physician’s intention to embrace e-consultation and facilitating conditions, effort expectancy, social influence and performance expectancy; however, habit and experience are not significantly linked to it.

This study will not only add to the existing body of knowledge about e-consultation adoption, but it will also assist electronic health service providers in devising strategies to encourage the usage of e-consultation services in emerging economies such as India where people are deprived of the right to access better health care due to lack of physical infrastructure.