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Article
Publication date: 27 October 2022

Tigor Tambunan

This study aims to discover a practical and effective way to apply the quality cost concept in Strategic Cost Management (SCM) framework. The interaction of preventive, appraisal…

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Abstract

Purpose

This study aims to discover a practical and effective way to apply the quality cost concept in Strategic Cost Management (SCM) framework. The interaction of preventive, appraisal and failure (PAF) activities in a company's internal value chain will be the starting point of SCM implementation.

Design/methodology/approach

This study begins by establishing value chain and quality costs as the scope of conceptual analysis. Discussions on the interrelationships between activities, quality and costs were gathered to clarify conceptual and practical gaps in the scope of the study. The PAF quality cost model is applied to find viable, practical solutions. The costs of activities will serve as performance indicators.

Findings

The PAF quality cost model depicts opportunities to lower costs and increase profit in a business simultaneously; current poor quality costs are the benchmark. Identifying PAF activities and costs in the business value chain and linking it with others is crucial in evaluating SCM applications. These linkages will generate a Quality Cost Chain (QCC). The leading indicator of improvement is a higher ratio between new possible failure costs (FC) and the combination of prevention and appraisal costs (PAC) than the current value, followed by a lower total quality cost (TQC). The subsequent attention is a lower ratio between the appraisal cost (AC) and prevention cost (PC). Mathematically, for assessing the operability of new quality-related activities, ΔPACnew < ΔFCnew, TQCnew < TQCcurrent, (FC/PC)new>(FC/PC)current and (AC/PC)new<(AC/PC)current are proposed as feasible conditional-quantitative improvement criteria.

Research limitations/implications

This study only discusses the relationship between quality costs and activities related to quality management in the PAF quality cost model, not cost behavior. This limitation opens up opportunities for future research that intends to link QCC with cost behavior in the context of managerial accounting and Strategic Cost Management. The use of QCC in certain industrial areas is the next research opportunity. The variety of PAF activities this study addresses originates from a wide range of industrial sectors; QCC research by sector may produce unique industrial quality cost phenomena.

Practical implications

QCC will make it easier for managers to evaluate how strategically their departments or activities contribute to quality costs at the departmental or organizational level, as well as to effectively and efficiently improve quality cost performance.

Originality/value

The quality-related activity and quality cost issues are still rarely treated as subjects of research studies in the field of Strategic Cost Management. Even so, the discussion tends to be very broad, complex and difficult to apply. This study combines a simple diagrammatic and mathematical approach to simplify the discussion and, at the same time, manage the value of strategic quality management.

Details

The TQM Journal, vol. 36 no. 3
Type: Research Article
ISSN: 1754-2731

Keywords

Content available
Book part
Publication date: 14 December 2023

Abstract

Details

Fashion and Tourism
Type: Book
ISBN: 978-1-80262-976-7

Book part
Publication date: 7 September 2023

Martin Götz and Ernest H. O’Boyle

The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and…

Abstract

The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).

Article
Publication date: 19 May 2022

Merlin Sajini M.L., Suja S. and Merlin Gilbert Raj S.

The purpose of the study is distributed generation planning in a radial delivery framework to identify an appropriate location with a suitable rating of DG units energized by…

Abstract

Purpose

The purpose of the study is distributed generation planning in a radial delivery framework to identify an appropriate location with a suitable rating of DG units energized by renewable energy resources to scale back the power loss and to recover the voltage levels. Though several algorithms have already been proposed through the target of power loss reduction and voltage stability enhancement, further optimization of the objectives is improved by using a combination of heuristic algorithms like DE and particle swarm optimization (PSO).

Design/methodology/approach

The identification of the candidate buses for the location of DG units and optimal rating of DG units is found by a combined differential evolution (DE) and PSO algorithm. In the combined strategy of DE and PSO, the key merits of both algorithms are combined. The DE algorithm prevents the individuals from getting trapped into the local optimum, thereby providing efficient global optimization. At the same time, PSO provides a fast convergence rate by providing the best particle among the entire iteration to obtain the best fitness value.

Findings

The proposed DE-PSO takes advantage of the global optimization of DE and the convergence rate of PSO. The different case studies of multiple DG types are carried out for the suggested procedure for the 33- and 69-bus radial delivery frameworks and a real 16-bus distribution substation in Tamil Nadu to show the effectiveness of the proposed methodology and distribution system performance. From the obtained results, there is a substantial decrease in the power loss and an improvement of voltage levels across all the buses of the system, thereby maintaining the distribution system within the framework of system operation and safety constraints.

Originality/value

A comparison of an equivalent system with the DE, PSO algorithm when used separately and other algorithms available in literature shows that the proposed method results in an improved performance in terms of the convergence rate and objective function values. Finally, an economic benefit analysis is performed if a photo-voltaic based DG unit is allocated in the considered test systems.

Article
Publication date: 14 November 2023

Khaled Hallak, Fulbert Baudoin, Virginie Griseri, Florian Bugarin, Stephane Segonds, Severine Le Roy and Gilbert Teyssedre

The purpose of this paper is to optimize and improve a bipolar charge transport (BCT) model used to simulate charge dynamics in insulating polymer materials, specifically…

Abstract

Purpose

The purpose of this paper is to optimize and improve a bipolar charge transport (BCT) model used to simulate charge dynamics in insulating polymer materials, specifically low-density polyethylene (LDPE).

Design/methodology/approach

An optimization algorithm is applied to optimize the BCT model by comparing the model outputs with experimental data obtained using two kinds of measurements: space charge distribution using the pulsed electroacoustic (PEA) method and current measurements in nonstationary conditions.

Findings

The study provides an optimal set of parameters that offers a good correlation between model outputs and several experiments conducted under varying applied fields. The study evaluates the quantity of charges remaining inside the dielectric even after 24 h of short circuit. Moreover, the effects of increasing the electric field on charge trapping and detrapping rates are addressed.

Research limitations/implications

This study only examined experiments with different applied electric fields, and thus the obtained parameters may not suit the experimental outputs if the experimental temperature varies. Further improvement may be achieved by introducing additional experiments or another source of measurements.

Originality/value

This work provides a unique set of optimal parameters that best match both current and charge density measurements for a BCT model in LDPE and demonstrates the use of trust region reflective algorithm for parameter optimization. The study also attempts to evaluate the equations used to describe charge trapping and detrapping phenomena, providing a deeper understanding of the physics behind the model.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering , vol. 42 no. 6
Type: Research Article
ISSN: 0332-1649

Keywords

Abstract

Details

Positive Psychology for Healthcare Professionals: A Toolkit for Improving Wellbeing
Type: Book
ISBN: 978-1-80455-957-4

Article
Publication date: 2 May 2024

Peter C. Olson

This article aims to help educators provide a holistic view of the LGBTQ community by highlighting children’s books that include non-parental LGBTQ characters.

Abstract

Purpose

This article aims to help educators provide a holistic view of the LGBTQ community by highlighting children’s books that include non-parental LGBTQ characters.

Design/methodology/approach

The author selected over 80 children’s books honored by the American Library Association’s Rainbow Book List. Twenty-two books were analyzed that contain examples of LGBTQ adults existing beyond the homonormative nuclear family, e.g. two same-sex parents raising children.

Findings

The author discusses various ways of living represented in these books, such as chosen families, extended families, romantic partnerships and singlehood.

Originality/value

With the increased number of high-quality LGBTQ-inclusive children’s books published in the past decade, this study provides the foundation for educators to select various texts that reveal diverse representations of LGBTQ individuals.

Details

Social Studies Research and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1933-5415

Keywords

Book part
Publication date: 29 September 2023

Torben Juul Andersen

This chapter explores other theoretical explanations to the commonly observed phenomenon of negatively skewed performance outcomes and inverse risk-return relationships in…

Abstract

This chapter explores other theoretical explanations to the commonly observed phenomenon of negatively skewed performance outcomes and inverse risk-return relationships in empirical firm data. The analysis conducted in many prior studies have implicated direct causal dependencies between performance and risk, or vice versa, with the possibility of simultaneous two-way relationships that are harder to discern. It is also shown how spurious artifacts deriving from the arithmetic links between mean and variance associate left-skewed distributions with negative mean variance correlations. However, the heterogeneous display of response capabilities among firms that compete in the same industry contexts may provide an alternative explanation for the observed performance characteristics. This is expressed as strategic responsiveness where performance outcomes with high negative skewness and excess kurtosis derive from heterogeneous adaptive processes among firms as they respond to a dynamic environment with different degrees of success. We test these results in different simulated competitive contexts disrupted by major unexpected events and find robust results across different environmental scenarios. The analysis looks at two different response processes, one modeled as conventional adaptive planning following an annual budget cycle, and another modeled as interactive updating where executives have frequent informative budget discussions with operating managers in the firm. The computational simulations show that interactive updating generates outcomes with higher returns and lower performance risk for moderate learning levels and restructuring costs. However, the resulting performance distributions are not as left-skewed as those observed in the empirical data that show higher resemblance to the adaptive planning outcomes.

Details

A Study of Risky Business Outcomes: Adapting to Strategic Disruption
Type: Book
ISBN: 978-1-83797-074-2

Keywords

Article
Publication date: 1 April 2024

Silvia-Jessica Mostacedo-Marasovic and Cory T. Forbes

A faculty development program (FDP) introduced postsecondary instructors to a module focused on the food–energy–water (FEW) nexus, a socio-hydrologic issue (SHI) and a…

Abstract

Purpose

A faculty development program (FDP) introduced postsecondary instructors to a module focused on the food–energy–water (FEW) nexus, a socio-hydrologic issue (SHI) and a sustainability challenge. This study aims to examine factors influencing faculty interest in adopting the instructional resources and faculty experience with the FDP, including the gains made during the FDP on their knowledge about SHIs and their self-efficacy to teach about SHIs, and highlighted characteristics of the FDP.

Design/methodology/approach

Data from n = 54 participants via pre- and post-surveys and n = 15 interviews were analyzed using mixed methods.

Findings

Findings indicate that over three quarters of participants would use the curricular resources to make connections between complex SHIs, enhance place-based learning, data analysis and interpretation and engage in evidence-based decision-making. In addition, participants’ experience with the workshop was positive; their knowledge about SHIs remained relatively constant and their self-efficacy to teach about SHIs improved by the end of the workshop. The results provide evidence of the importance of institutional support to improve instruction about the FEW nexus.

Originality/value

The module, purposefully designed, aids undergraduates in engaging with Hydroviz, a data visualization tool, to understand both human and natural dimensions of the FEW nexus. It facilitates incorporating this understanding into systematic decision-making around an authentic SHI.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Book part
Publication date: 7 September 2023

Karin Sanders, Rebecca Hewett and Huadong Yang

Human resource (HR) process research emerged as a response to questions about how (bundles of) HR practices related to organizational outcomes. The goal of HR process research is…

Abstract

Human resource (HR) process research emerged as a response to questions about how (bundles of) HR practices related to organizational outcomes. The goal of HR process research is to explain variability in employee and organization outcomes by focusing on how HR practices are intended (adopted) by senior managers, the way that these HR practices are implemented and communicated by line managers, and how employees perceive, understand, and attribute these HR practices. In the first part of this chapter, we present a review of 20 years of HR process research from the start, to how it developed, and is now maturing. Within the body of HR process research, several different research theoretical streams have emerged, which are largely studied in isolation without benefiting from each other. Therefore, in the second part of this chapter, we draw on previous work to propose a staged process model in which we integrate the different research streams of HR process research, recognizing contingencies in the model. This leads us to an agenda for future research and practical implications in the final part of the chapter.

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