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Analyzing over 800 critical incidents across six service industries this study finds that responsiveness, courtesy/understanding the customer and communication frequently function as satisfiers driving the occurrence of positive incidents. Lack of competence, credibility and, particularly, reliability function as dissatisfiers driving the occurrence of negative incidents. Two generic dimensions emerge from multiple correspondence analysis: service system versus service people, and customer initiative versus employee initiative. The service system is associated with negative incidents, and service people with positive incidents. Substantial differences between service industries in antecedents of critical incidents emerge. Implications and recommendations for service delivery design and management are offered.

The Bitcoin has experienced wide popularity in academic and commercial spheres during the years following 2012. Research has been conducted in respect of information technology, finance and reporting paradigms, but there has been little research into the taxation of the Bitcoin. The purpose of this paper is to present a conceptual approach for developing a taxation policy for the Bitcoin, using a multi-jurisdictional analysis.

An interpretive mixed-method approach is followed. The traits of the Bitcoin are determined through a review of the literature, followed by the determination of key taxation themes using a multi-jurisdictional view where the jurisdictions were determined using the largest Bitcoin exchanges. These form the row and column headings of the correspondence table research instrument, respectively. The correspondence table was completed by 40 tax experts. Correspondence analysis (a multivariate statistical technique) was then used to determine correlations between the Bitcoin traits and taxation themes, further used to present initial insights into developing a taxation policy for the Bitcoin.

The correspondence analysis reveals that, contrary to current tax laws, the manner of acquisition as opposed to the reason (intention) for acquisition is key in determining how the Bitcoin is to be taxed. For taxing purposes, Bitcoin is seen as being distinct from currency, given that transactions with the Bitcoin are seen as barter transactions. Finally, because of the unique characteristics of the Bitcoin, it is shown that exchanges and the Bitcoin need to be regulated in the same manner as a currency.

This research focuses on income tax including capital gains tax and consumption taxes and was conducted with a sample of purposefully selected South African tax experts, given that the Bitcoin is experiencing enhanced popularity in South Africa. As a result, this research does not provide generalisable positivist conclusions and does not purport to represent the views of all tax practitioners. This paper does, however, provide an initial mechanism to develop taxation treatments for transactions not covered by existing legislation.

This paper is the first to provide normative recommendations on the taxation of the Bitcoin. Using correspondence analysis, this paper offers an innovative approach for developing taxation policies when a transaction is not specifically included in the extant legislation. Further value is added through the use of a third dimension in the correspondence analysis which enhances the exploratory potential of the research.

Relational thinking and spatial analyses have become highly relevant for higher education research. However, choices of research methods and specifically of statistical procedures do not often correspond to the epistemological underpinnings implied by relational perspectives. Against this background, this chapter illustrates the uses and challenges of geometric data analysis (GDA) for studying the complexities and dynamics of current spaces of higher education. GDA can be described as a set of statistical techniques that allow the identification, assessment and visualisation of complex relations in social science data. Using an investigation into the social topologies of first-year students as an example, we discuss the mathematical foundations, the step-by-step procedures of data analysis, the interpretation of results and strategies for integrating GDA into multimethod research designs. In sum, we argue that GDA does not only entail a comprehensive set of statistical instruments that permit visual analysis of relational structures, but also enables the systematic integration of qualitative and quantitative methods, hence supporting the development of innovative and coherent research designs and analytical strategies.

The risk of aircraft runway excursion, dependent on multiple factors, is related to operating conditions. The purpose of this paper is to identify the correspondence between features belonging to different aspects that occur in runway excursion events, distinguishing between take-off and landing phases.

To define the correspondence between the characteristic features of runway excursions, this study has applied multiple correspondence analysis (MCA). MCA is used to represent and model data sets as “clouds” of points in a multi-dimensional Euclidean space. There are five variables used in MCA: geographical region, potential cause, aircraft class, flight nature and aircraft damages. For the purpose of this research, the database contains only runway excursion accidents that took place between 2006 and 2016 among all categories of aircraft in all world regions. The events contained in the database were analyzed by separating those that occurred during take-off and those that occurred during landing.

With this method, this study identified a few particularly interesting variable combinations. Generally, the consequence of an aircraft runway excursion is substantial aircraft damage. Also, the most common cause of runway excursion during take-off is aircraft system faults, while during landing, it is weather conditions. Furthermore, the destruction of an aircraft is a result of a runway excursion due to bad weather conditions, both during take-off and landing.

The results of this study can be used by a broad range of civil aviation organizations for runway risk assessment and to select the most effective safety countermeasures for runway excursions.

The authors believe this study is original, especially for the statistical analysis method used.

The purpose of this paper is to investigate the role of formal ties in the marketing of financial services and thus provide evidence concerning the relationship between formal ties and the customer appeal of banks and investment banks.

The paper uses correspondence analysis to study formal ties between financial market actors and relates them to customer rankings. The formal ties are described as intra-, inter- and extra-organizational ties.

The authors find that there are several formal ties between financial market actors and provide compelling evidence illustrating how the attractions between financial service providers are related in several ways to the existence of formal ties between market actors.

The research is limited to formal, as opposed to informal, ties. The authors examine the essential implications of such ties.

In practice, banks and investment banks should consider the implications of formal ties and market connections to improve their performance.

Networking is a tool for the marketing of financial services and should be understood as such.

The originality of this study consists in showing the relevance of various attributes in studying networks in financial markets and in contributing to an understanding of social attributes and formal organization.

Defining and validating a map of related technologies is critical for managers, investors and inventors. Because of the increase in the applications of and demand for semiconductor lasers, analyzing the technological position of developers has become increasingly critical. Therefore, the purpose of this study is to adopt the technological position analysis to identify mainstream technologies and developments relevant to semiconductor lasers.

Correspondence analysis and k-means cluster analysis, which are data mining techniques, are used to reveal strategic groups of major competitors in the semiconductor laser market according to their Patent Cooperation Treaty (PCT) patent applications.

The results of this study reveal that PCT patent applications are generally obtained for masers, optical elements, semiconductor devices and methods for measuring and that technology developers have varying technological positions.

Through position analysis, this study identifies the technological focuses of different manufacturers to obtain information that can guide the allocation of research and development resources.

The present paper is an effort towards an integrated depiction of the quality costs of supermarkets in Greece. The purpose of the survey was to investigate to what extent the P-A-F model is used by Greek trade companies in the years of economic turmoil. Furthermore, it analyses how the quality costing process differentiates itself according to a number of demographic variables (size, number of employees, number of branches, ISO/HACCP certification).

The survey was conducted in 159 Greek supermarkets via a questionnaire. The method of Multiple Correspondence Analysis was successfully implemented in the process of answering the above mentioned questions.

The survey highlighted the limited use of quality costing practices among supermarkets. The way companies monitor quality costs proved to be highly dependent on their size, the economic circumstances and other variables (i.e. ISO/HACCP certification). Furthermore, our research provides evidence that prevention plus appraisal costs “balance” with failure costs at 83% of quality conformance.

The present study offers a first insight into the attitude of Greek supermarkets towards quality costing implementation. Moreover, it is enriched with empirical findings on the interrelations among the quality cost categories, which support and verify “the new COQ model”. Finally, given the fact that the majority of published research papers focus on quality costing in manufacturing companies, we chose to examine supermarkets, as a first attempt towards the analysis of quality costing in retail companies in Greece.

The development of oil shale has become a popular technique in the energy industry in recent years. Although more research attention has been paid to this topic, there are scanty studies on patent portfolios. This study aims to explore this current mainstream technique and the patent portfolios of oil shale developers and investigates the major assignees at present to find the technical development trend of oil shale as a reference for government, policy makers, investors and industrial strategic development.

This study applies correspondence analysis and K-means clustering analysis on data mining and probes into the competitive techniques and strategic groups of the main enterprises in the oil shale industry. In addition, by approval dates, this study analyzes technical directions and the development trends of the current main oil shale enterprises.

The findings show differences in the enterprises regarding technical positions and patent portfolio strategies.

Differential positioning analysis suggests the relative technical advantages of the various enterprises and evaluates the competition among oil shale enterprises.

Given the fact that the Greek food and beverage (F&B) sector, along with the tourism sector, is the basis of Greek economy, the purpose of this paper is to depict the extent to which Greek F&B enterprises have embraced quality costing, as a means toward economic development and quality assurance. Since no previous research has taken place in this area, the paper aims to analyze whether the quality costing approach has been adopted, in order to achieve quality improvement and a reduction of production costs.

As the variables in this research are mostly nominal, and no similar work has been previously conducted in Greece, an exploratory approach is adopted, specifically multiple correspondence analysis. This approach enables the researcher not only to analyze the phenomenon in a more holistic way, but also to highlight potential issues and questions that have not been previously identified.

The research concludes that Greek F&B enterprises have not yet accepted the assumption that quality costing leads to a reduction of production costs and to quality improvement. Furthermore, a second analysis highlights that “turnover” and “ISO-HACCP systems” are the most dominant demographic variables, which have a direct relationship to prevention and internal failure costs.

Since the Greek F&B industry constitutes the larger “employer” of domestic manufacturing, this research sheds light on the role that quality costing plays in the development and success of the Greek F&B sector, by exploring the approach that has been adopted by F&B enterprises, as well as the economic outcome of this process.