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Article
Publication date: 13 August 2019

Hui Lü, Kun Yang, Wen-bin Shangguan, Hui Yin and DJ Yu

The purpose of this paper is to propose a unified optimization design method and apply it to handle the brake squeal instability involving various uncertainties in a unified…

Abstract

Purpose

The purpose of this paper is to propose a unified optimization design method and apply it to handle the brake squeal instability involving various uncertainties in a unified framework.

Design/methodology/approach

Fuzzy random variables are taken as equivalent variables of conventional uncertain variables, and a unified response analysis method is first derived based on level-cut technique, Taylor expansion and central difference scheme. Next, a unified reliability analysis method is developed by integrating the unified response analysis and fuzzy possibility theory. Finally, based on the unified reliability analysis method, a unified reliability-based optimization model is established, which is capable of optimizing uncertain responses in a unified way for different uncertainty cases.

Findings

The proposed method is extended to perform squeal instability analysis and optimization involving various uncertainties. Numerical examples under eight uncertainty cases are provided and the results demonstrate the effectiveness of the proposed method.

Originality/value

Most of the existing methods of uncertainty analysis and optimization are merely effective in tackling one uncertainty case. The proposed method is able to handle the uncertain problems involving various types of uncertainties in a unified way.

Details

Engineering Computations, vol. 37 no. 1
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 20 June 2019

Morten Jakobsen, Falconer Mitchell, Hanne Nørreklit and Mihaela Trenca

The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted…

1362

Abstract

Purpose

The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice.

Design/methodology/approach

The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations.

Findings

The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners.

Research limitations/implications

The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role.

Originality/value

The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.

Details

Qualitative Research in Accounting & Management, vol. 16 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 13 September 2011

Axel Winkelmann and Burkhard Weiß

Financial institutions have been engaged in numerous business process reengineering (BPR) projects to make their organizations more efficient. However, the success of BPR projects…

2622

Abstract

Purpose

Financial institutions have been engaged in numerous business process reengineering (BPR) projects to make their organizations more efficient. However, the success of BPR projects in banks varies significantly and it remains a challenge to systematically discover weaknesses in business process landscapes. Based on the flow chart notation language this paper seeks to argue for the definition of weakness patterns in order to automatically identify potential process weaknesses.

Design/methodology/approach

The authors developed weakness patterns in the flow chart notation language based on design science principles. To systematically derive process weaknesses that can be formalized, they analyzed each element of the flow chart notation as it was used in a real‐life case. They furthermore tested the identified patterns in reality in order to evaluate their validity.

Findings

The authors identified various potential weakness patterns that helped in automatically identifying weaknesses in process models. To some extent these findings are generalizable and transferable to other process modeling languages.

Research limitations/implications

The pattern‐based approach depends upon how well structural weakness patterns are defined and formalized. Identified problems remain “potential” weaknesses until a manual analysis reveals that the identified potential weaknesses are actually real weaknesses or not, e.g. due to law regulations.

Practical implications

Using weakness patterns allows for automatically identifying potential process weaknesses in existing flow chart models. This way, this research helps in improving the so far manual analysis of process model landscapes.

Originality/value

The approach is a new way of looking for process weaknesses through process weakness patterns.

Details

Business Process Management Journal, vol. 17 no. 5
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 26 March 2019

Lucian Constantin Ungureanu, Timo Hartmann and Ion Serbanoiu

The line of balance (LOB) method is a suitable scheduling technique that managers can use to support lean planning efforts for projects composed of repetitive activities such as…

Abstract

Purpose

The line of balance (LOB) method is a suitable scheduling technique that managers can use to support lean planning efforts for projects composed of repetitive activities such as high-rise building construction. Like any other method, LOB has certain disadvantages that create a set of practical limitations in its application. An LOB schedule gives insights about how continuous and synchronized single resources are scheduled and how uniform these resources are distributed over the project duration. However, these three characteristics have to be visually checked, which makes the evaluation and the comparison of different schedule alternatives difficult. To overcome this problem, the purpose of this paper is to present a quantitative method to calculate quality degrees for the continuity, the synchronization and the uniformity of an LOB schedule that can be applied to assess an LOB schedule globally.

Design/methodology/approach

The paper introduces a set of global indicators, termed quality degrees, which allow for a quick quantitative evaluation of LOB schedules at the global level. These quality degrees are quantitative indicators for the: degree of continuity, degree of synchronization and degree of uniformity within a specific LOB alternative. A mathematical model was developed to calculate the quality degrees for LOB schedules. This model was validated using a well-known case study extracted from literature, and its practical implementation was exemplified on two real Romanian projects.

Findings

The paper illustrates this contribution using two case studies that confirm that the proposed method can be used to evaluate different schedule alternatives. In particular, the paper shows that quality indicators can be used to analyze and control interdependencies between cost and time.

Research limitations/implications

The main limitation of the proposed method is that it cannot indicate the desired level of continuity, synchronization or uniformity to be achieved. Further studies need to explore this possibility, as well the relationship between indicators.

Practical implications

The presented quality indicators contribute to existing LOB methods as they allow for the quick analysis and assessment of schedules without an in-depth visual analysis.

Originality/value

The paper proposes an innovative method, mathematically formulated, to quantitatively assess the quality aspects of continuity, synchronization and uniformity for LOB schedules.

Details

Engineering, Construction and Architectural Management, vol. 26 no. 2
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 31 May 2011

Jasper Veldman, Hans Wortmann and Warse Klingenberg

The purpose of this paper is the development of an empirically based typology of condition based maintenance (CBM) approaches, including the relevant characteristics and…

2598

Abstract

Purpose

The purpose of this paper is the development of an empirically based typology of condition based maintenance (CBM) approaches, including the relevant characteristics and requirements.

Design/methodology/approach

An exploratory case study was conducted in a major gas production facility. The CBM typology that resulted from this case study was subsequently tested against a large set of CBM literature.

Findings

In the literature, CBM is usually presented as a single theory or practice. The paper finds that CBM in fact includes several different approaches and that each of the approaches is only suitable in situations where the specific characteristics of the approach match the situational characteristics. Aided by these findings, a new typology for CBM was developed. The typology is based on the method for obtaining the expected value, or trend (through statistical vs analytical modeling) and the type of data used (process vs failure data). A subsequent literature survey reveals that the proposed typology is applicable for the categorization of a large number of CBM cases found in the literature.

Practical implications

One of the most important requirements in selecting and using a CBM approach is the availability and integration of various types of knowledge, in particular process engineering and maintenance engineering knowledge. Practitioners can use these insights to assess current CBM cases, and identify the key characteristics of current and future use of various CBM types.

Originality/value

This paper presents a novel and empirically based framework for the classification of the different CBM types. Such frameworks were lacking in the current literature. The paper adds to maintenance engineering literature by identifying the key dimensions of the various types along with their key requirements.

Details

Journal of Quality in Maintenance Engineering, vol. 17 no. 2
Type: Research Article
ISSN: 1355-2511

Keywords

Article
Publication date: 5 February 2020

Utino Worabo Woju and A.S. Balu

The aim of this paper is mainly to handle the fuzzy uncertainties present in structures appropriately. In general, uncertainties of variables are classified as aleatory and…

Abstract

Purpose

The aim of this paper is mainly to handle the fuzzy uncertainties present in structures appropriately. In general, uncertainties of variables are classified as aleatory and epistemic. The different sources of uncertainties in reinforced concrete structures include the randomness, mathematical models, physical models, environmental factors and gross errors. The effects of imprecise data in reinforced concrete structures are studied here by using fuzzy concepts. The aim of this paper is mainly to handle the uncertainties of variables with unclear boundaries.

Design/methodology/approach

To achieve the intended objective, the reinforced concrete beam subjected to flexure and shear was designed as per Euro Code (EC2). Then, different design parameters such as corrosion parameters, material properties and empirical expressions of time-dependent material properties were identified through a thorough literature review.

Findings

The fuzziness of variables was identified, and their membership functions were generated by using the heuristic method and drawn by MATLAB R2018a software. In addition to the identification of fuzziness of variables, the study further extended to design optimization of reinforced concrete structure by using fuzzy relation and fuzzy composition.

Originality/value

In the design codes of the concrete structure, the concrete grades such as C16/20, C20/25, C25/30, C30/37 and so on are provided and being adopted for design in which the intermediate grades are not considered, but using fuzzy concepts the intermediate grades of concrete can be recognized by their respective degree of membership. In the design of reinforced concrete structure using fuzzy relation and composition methods, the optimum design is considered when the degree of membership tends to unity. In addition to design optimization, the level of structural performance evaluation can also be carried out by using fuzzy concepts.

Details

Journal of Engineering, Design and Technology , vol. 18 no. 5
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 1 January 2006

Elia Marzal

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of…

3596

Abstract

Purpose

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.

Design/methodology/approach

One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.

Findings

The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.

Originality/value

The research contributes to a better understanding of the different legal orders analysed.

Details

Managerial Law, vol. 48 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 14 May 2019

Katharina Hetze, Paula Maria Bögel, Andreas Emde, Sigrid Bekmeier-Feuerhahn and Yvonne Glock

The purpose of this paper is to present an empirical analysis of CSR communication posted on the websites of 70 companies listed on the main stock markets in German-speaking…

Abstract

Purpose

The purpose of this paper is to present an empirical analysis of CSR communication posted on the websites of 70 companies listed on the main stock markets in German-speaking countries, the so-called DACH region. The results of this analysis offer answers to questions that are currently being discussed in the CSR literature, namely, on the importance attributed to stakeholder information vs stakeholder dialogues in (online) CSR communication.

Design/methodology/approach

Using a quantitative content analysis, the study examines the extent to which leading German, Austrian and Swiss companies are meeting communication and CSR-related requirements, especially regarding stakeholder dialogue and overall stakeholder involvement.

Findings

Drawing on Morsing and Schultz’s (2006) theoretical insights concerning stakeholder engagement, this study shows that current CSR communication primarily provides information for stakeholders and contains only a few elements of consultation with stakeholders. In addition, no elements indicating stakeholder involvement in decision processes were found. Data analysed in 2004, 2007, 2012 and 2016 for the German DAX companies allowed for comparisons over time. A closer examination of these data revealed increasing professionalism in CSR communication, especially in the provision and presentation of information. Regarding information clarity and opportunities for dialogue, however, the results show low progress. The criteria set developed for the study provides guidance for how companies can improve their CSR communication, but the findings on the long-term slow progress in stakeholder involvement, in some aspects even a decrease in dialogue, also raise questions about the (perceived) use of online CSR dialogues for companies.

Research limitations/implications

Communication is viewed from a strategic instrumental perspective. The empirical analysis focusses on the technical possibilities offered by the internet to make CSR communications and reporting available and understandable to stakeholders and to promote dialogue with and among stakeholders.

Originality/value

By focussing on online CSR communication in the DACH region, this study contributes to the current state of research and offers several recommendations for practitioners; it particularly provides critical reflection on online stakeholder dialogues and related paradigms (constitutive vs functionalistic perspective).

Details

Corporate Communications: An International Journal, vol. 24 no. 2
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 3 May 2016

Pawel Rokicki, Grzegorz Budzik, Krzysztof Kubiak, Tomasz Dziubek, Malgorzata Zaborniak, Bogdan Kozik, Jacek Bernaczek, Lukasz Przeszlowski and Andrzej Nowotnik

The purpose of this paper is to present coordinate measuring system possibilities in the meaning of the geometric accuracy assessment of hot zone elements in aircraft engines. The…

Abstract

Purpose

The purpose of this paper is to present coordinate measuring system possibilities in the meaning of the geometric accuracy assessment of hot zone elements in aircraft engines. The aim of the paper is to prove that this method, which uses blue light and is most sufficient and cost-saving method, can to be used in the production line for serial manufacturing of elements, for which a high level of accuracy is required.

Design/methodology/approach

The analysis of the geometric accuracy of the blades was performed using non-contact optical coordinate scanner ATOS Triple Scan II Blue Light, manufactured by GOM Company, at the Department of Mechanical Engineering, Rzeszów University of Technology. Geometric analysis was conducted for blades manufactured from different waxes (A7Fr/60 and RealWax VisiJet CPX200), thus comparing injection technique and rapid prototyping (RP) method, and for casting made of Inconel 713C nickel-based superalloy.

Findings

The analysis of the criteria for the method of blades’ measuring selection showed that the chosen system successfully met all criteria for the verification of blades’ geometry at the selected stages of the process. ATOS II optical scanner with blue light technology allows measurement almost regardless of daylight or artificial (white) light. This allows the application of the measurement system in the production cycle, thus eliminating the need to create special conditions for measurements.

Practical implications

Requirements related to the accuracy of measured values, diversity and allowable measurement time are linked with the methods of production. Modern manufacturing methods based on computer-aided design systems/manufacturing/engineering systems require a non-contact optical measurement method based on the computer-aided-based coordinate measuring technique. In case of the non-contact optical scanning method based on the ATOS GOM measuring system, time and measurement costs depend on the methodology of measurement and the possibility of its automation. This is why the presented paper has a practical impact on possibilities for the automation of geometric accuracy measurements of obtained elements in the series production line.

Social implications

The use of ATOS Triple Scan II Blue Light by GOM Company allows the reduction of cost and time of production because of the possibility of the introduction of this system in an automated production line. Additionally, the measurement of hot section blades of aircraft engines by using the blue light method is much more accurate and has implication as it impacts safety of further used manufactured elements.

Originality/value

This paper presents the possibility of using the ATOS Triple Scan II Blue Light measuring system for geometric accuracy measurements in case of hot section blades of aircraft engines. This research is original because it describes three model geometric accuracy measurements, wax model obtained using the injection technique, wax model obtained using the I RP process and casting made of Inconel 713C nickel-based superalloy.

Details

Aircraft Engineering and Aerospace Technology: An International Journal, vol. 88 no. 3
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 10 June 2021

Dorota Moroń and Monika Klimowicz

This paper aims to contribute to the on-going debate about the best way to measure the economic effectiveness of public policies, as well to explore the possibility of using the…

1128

Abstract

Purpose

This paper aims to contribute to the on-going debate about the best way to measure the economic effectiveness of public policies, as well to explore the possibility of using the social return on investment (SROI) method as one of the indicators.

Design/methodology/approach

This study combines the SROI method with the case study analysis and comparative study. The paper presents the process of economic evaluation with the use of the SROI methodology and its results, along with methodological and evaluation observations.

Findings

This study confirms some assumptions based both on the subject literature, as well as, on own experience related to the implementation of the evaluation, the author also points out dilemmas related to the use of SROI analysis and the possibility of using it to measure the effectiveness of social innovation projects.

Research limitations/implications

The study contains several practical suggestions on the advantages and disadvantages of the SROI method in the evaluation of particular public policy intervention.

Practical implications

The paper includes implications for the use of SROI analysis of social innovation projects implemented in the frames of public policies.

Originality/value

The authors’ ambition is to provide practical suggestions on the advantages and disadvantages of the SROI method in the evaluation of particular public policy intervention and to contribute to the discussion about the possible space for comparing the results of economic evaluation based on the SROI method. Furthermore, it is different than most approaches to SROI analysis as the authors combine this method with the case study analysis and comparative study.

Details

Social Enterprise Journal, vol. 17 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

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