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Article
Publication date: 1 April 1997

Tony Beasley, Kevin Hapeshi and Roger Hussey

The regulations concerning preliminary profit announcements are contained in the Listing Rules of the Stock Exchange. The disclosure provisions are modest and there is no…

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Abstract

The regulations concerning preliminary profit announcements are contained in the Listing Rules of the Stock Exchange. The disclosure provisions are modest and there is no requirement for the document to be audited. There have been criticisms concerning the ambiguity of the auditors’ involvement and the timing of the release of information for a number of years. Amendments introduced in 1993 have done little to resolve the matter. As an empirical study of 148 randomly selected listed companies, seeks answers to the following three questions: Does the audit status have any relationship with the size or type of company? Is the audit status associated with the timing of the release of information? Is the audit status associated with the voluntary provision of additional financial statements? Concludes that there is considerable variety in company practice and that the Stock Exchange should take action to dispel the ambiguities concerning auditors’ involvement with preliminary profit announcements.

Details

Managerial Auditing Journal, vol. 12 no. 3
Type: Research Article
ISSN: 0268-6902

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Abstract

Details

The Insight Discipline: Crafting New Marketplace Understanding that Makes a Difference
Type: Book
ISBN: 978-1-83982-733-4

Article
Publication date: 21 January 2020

Armunanto Hutahaean and Erlyn Indarti

This paper aims to study the Integrated Criminal Justice System; the law enforcement carried out by the Indonesian National Police is expected to be able to realize legal values…

Abstract

Purpose

This paper aims to study the Integrated Criminal Justice System; the law enforcement carried out by the Indonesian National Police is expected to be able to realize legal values, namely, legal justice, expediency and certainty.

Design/methodology/approach

This research can broadly be grouped into the realm of the socio-legal research approach. The domain of law enforcement in corruption cases is related to the preliminary investigation and full investigation process. The research location chosen is at Indonesian National Police Headquarter (Mabes Polri) and Greater Jakarta Metropolitan Regional Police. The main data sources are stakeholders who are related and have the authority as preliminary phase investigators and full phase investigators. The next informants are determined by snowball technique, which consists of several informants as follows: Director of Special Criminal Investigation Directorate of Greater Jakarta Metropolitan Regional Police, head of Corruption Crime Sub-Directorate of Greater Jakarta Metropolitan Regional Police, investigators of Corruption Crime Sub-Directorate of Special Criminal Investigation Directorate of Greater Jakarta Metropolitan Regional Police, members of Commission III of the Indonesian House of Representatives (DPR), constitutional law experts and police experts. The data in this research are obtained through observation activities, visual interviews, document interpretation (text) and material and personal experience.

Findings

The corruption cases handled by the Indonesian National Police have mostly come from information reports from the public. Based on the information report from the community, the preliminary investigation phase is carried out by the preliminary phase investigator of the Indonesian National Police in the field. In addition, a preliminary investigation and full investigation is carried out due to the results of an audit from the BPK or BPKP. Preliminary investigation and full investigation begin after it is alleged that a criminal act of corruption had occurred based on the report, complaints and information received by the preliminary phase investigator or full phase investigator from the community. In conducting the preliminary investigation and full investigation of corruption cases, based on the results of the research conducted, it is also found that the Indonesian National Police’s preliminary phase investigator and full phase investigator experience several obstacles, besides supporting factors that support the success of a preliminary investigation and full investigation.

Originality/value

This research is a case study in which no previous studies have used the same method in Greater Jakarta Metropolitan Regional Police (Polda Metro Jaya). This paper is the result of the researcher’s research on what is described above, guided by the constructivism paradigm, the researcher applies the paradigmatic analysis to understand how the preliminary investigation and full investigation on corruption crimes by Greater Jakarta Metropolitan Regional Police act as part of an integrated criminal justice system. Through the paradigmatic analysis, the researcher then reveals how while upholding the law, the Indonesian National Police actually sought to realize legal justice, expediency and certainty.

Details

Journal of Money Laundering Control, vol. 23 no. 1
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 22 March 2024

Ravichandran Joghee and Reesa Varghese

The purpose of this article is to study the link between mean shift and inflation coefficient when the underlying null hypothesis is rejected in the analysis of variance (ANOVA…

Abstract

Purpose

The purpose of this article is to study the link between mean shift and inflation coefficient when the underlying null hypothesis is rejected in the analysis of variance (ANOVA) application after the preliminary test on the model specification.

Design/methodology/approach

A new approach is proposed to study the link between mean shift and inflation coefficient when the underlying null hypothesis is rejected in the ANOVA application. First, we determine this relationship from the general perspective of Six Sigma methodology under the normality assumption. Then, the approach is extended to a balanced two-stage nested design with a random effects model in which a preliminary test is used to fix the main test statistic.

Findings

The features of mean-shifted and inflated (but centred) processes with the same specification limits from the perspective of Six Sigma are studied. The shift and inflation coefficients are derived for the two-stage balanced ANOVA model. We obtained good predictions for the process shift, given the inflation coefficient, which has been demonstrated using numerical results and applied to case studies. It is understood that the proposed method may be used as a tool to obtain an efficient variance estimator under mean shift.

Research limitations/implications

In this work, as a new research approach, we studied the link between mean shift and inflation coefficients when the underlying null hypothesis is rejected in the ANOVA. Derivations for these coefficients are presented. The results when the null hypothesis is accepted are also studied. This needs the help of preliminary tests to decide on the model assumptions, and hence the researchers are expected to be familiar with the application of preliminary tests.

Practical implications

After studying the proposed approach with extensive numerical results, we have provided two practical examples that demonstrate the significance of the approach for real-time practitioners. The practitioners are expected to take additional care before deciding on the model assumptions by applying preliminary tests.

Originality/value

The proposed approach is original in the sense that there have been no similar approaches existing in the literature that combine Six Sigma and preliminary tests in ANOVA applications.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 1 April 2004

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way…

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Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Details

Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 19 June 2020

Opeoluwa Akinradewo, Clinton Aigbavboa and Ayodeji Oke

Preparation of preliminary estimate is difficult owing to the lack of full project details in the early phases of the construction project. This paper seeks to assess the…

Abstract

Purpose

Preparation of preliminary estimate is difficult owing to the lack of full project details in the early phases of the construction project. This paper seeks to assess the estimation techniques used for road projects and the critical factors affecting their accuracy in the Ghanaian construction industry.

Design/methodology/approach

Quantitative research design was adopted and questionnaire was designed to retrieve data. The target population were engineers and quantity surveyors who were contacted using an e-questionnaire through their professional bodies owing to location constraints. Retrieved data were analysed using descriptive and exploratory factor analysis. In order to compare the opinions of the respondents, the Mann–Whitney U-test was employed.

Findings

The survey revealed that subjective, parametric, comparative and analytical estimations are in use in Ghana. The most critical factors influencing the accuracy of estimation techniques are improper project planning, insufficient preliminary site investigation and usage of shortcuts, among others.

Research limitations/implications

This study was limited to Accra, Ghana, due to time and distance constraint.

Practical implications

For accuracy of preliminary estimates to be improved, estimators being the custodian of the estimate are expected to be devoid of errors such as arithmetic calculation errors, inaccurate quantity measurement and error of omission. The usage of estimating software can eliminate these human errors.

Originality/value

The study will assist policymakers and stakeholders in aligning mitigative actions for factors influencing preliminary estimate of road projects with defined clusters rather than basic ranks. With attention focussed on the characteristics of each cluster, accuracy of preliminary estimate can be improved.

Details

Built Environment Project and Asset Management, vol. 10 no. 5
Type: Research Article
ISSN: 2044-124X

Keywords

Abstract

Details

The Insight Discipline: Crafting New Marketplace Understanding that Makes a Difference
Type: Book
ISBN: 978-1-83982-733-4

Article
Publication date: 1 October 2006

Chong Chin Wei, Chong Siong Choy and Paul Heng Ping Yeow

This paper aims assess to the perceived importance (PI) and actual implementation (AI) of five preliminary knowledge management (KM) success factors, i.e. business strategy…

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Abstract

Purpose

This paper aims assess to the perceived importance (PI) and actual implementation (AI) of five preliminary knowledge management (KM) success factors, i.e. business strategy, organizational structure, knowledge team, knowledge audit, and knowledge map in the Malaysian telecommunication industry.

Design/methodology/approach

A questionnaire survey was conducted on telecommunication organizations located in the capital of Malaysia. Data were analyzed using indices and parametric statistics.

Findings

The results show that the organizations are aware of the importance of all the KM factors but fall short of implementation. The implemented factors consist of business strategy, organizational structure, and knowledge team. Knowledge audit and knowledge map are perceived as important but are the least implemented factors.

Research limitations/implications

This study was conducted in only one industry in Malaysia. Furthermore, it focuses on the preliminary success factors of KM implementation rather than on learning and knowledge utilization.

Practical implications

Telecommunication organizations have to overcome resources problems and enhance implementation level in order to narrow the gaps for effective, full scale KM implementation in the later stage. Such viable practice will significantly help the industry not only to compete more effectively within Malaysia, but also to position itself as a global player in the world.

Originality/value

This study is perhaps one of the first to address the preliminary steps to be dealt with prior to KM implementation. Moreover, it attempts to compare the PI and AI of the five proposed success factors, which has received very little attention to date.

Details

Industrial Management & Data Systems, vol. 106 no. 8
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 23 March 2010

Xenakis Vouvakos, Yannis Kallinderis and Pinelopi Menounou

The purpose of this paper is to compare twin engine civil turboprop aircraft with their jet engine counterparts; to simplify the preliminary design process and the initial…

Abstract

Purpose

The purpose of this paper is to compare twin engine civil turboprop aircraft with their jet engine counterparts; to simplify the preliminary design process and the initial evaluation of twin civil turboprop aircraft; to include noise level consideration in the preliminary design; and to form a current database of design parameters for representative civil turboprop aircraft.

Design/methodology/approach

The paper finds linear correlations between key design parameters. It compares the corresponding correlations for turboprop and jet engine aircraft.

Findings

The paper finds direct linear relationships between design parameters including noise levels; simplified preliminary design process; and differences in the sensitivity of design parameters between turboprop and jet aircraft.

Research limitations/implications

The turboprop aircraft database needs to be expanded. Also, investigation of non‐linear relations between design parameters is a next step.

Practical implications

Quick assessment and comparisons of existing designs is an outcome. Also, the preliminary design process is simplified and expedited. Lastly, noise regulations can affect the design right from the beginning and not at a later stage.

Originality/value

New correlations which simplify the current procedures for preliminary design of twin civil turboprop aircraft. In addition, the noise is included right from the beginning of the design. Direct comparison between turboprop and jet aircraft afforded via their correlated preliminary design parameters. Finally, a database of twin turboprops is formed with specially selected aircraft that are current and cover a wide spectrum of sizes.

Details

Aircraft Engineering and Aerospace Technology, vol. 82 no. 2
Type: Research Article
ISSN: 0002-2667

Keywords

Article
Publication date: 1 July 2014

Wim Lammen, Philipp Kupijai, Daniel Kickenweitz and Timo Laudan

– This paper aims to set up and assess a new method to collaboratively mature the requirements for engine development in a more efficient way during the preliminary design phase.

Abstract

Purpose

This paper aims to set up and assess a new method to collaboratively mature the requirements for engine development in a more efficient way during the preliminary design phase.

Design/methodology/approach

A collaborative process has been set up in which detailed information on the behaviour of designed engines has been integrated into the aircraft preliminary sizing process by means of surrogate modelling.

Findings

The engine surrogate model has been invoked as a black box from within the aircraft preliminary design optimisation loops. The surrogate model reduces the uncertainty of coarse-grain formulas and may result in more competitive aircraft and engine designs. The surrogate model has been integrated in a collaborative cross-organisational workflow between aircraft manufacturer, engine manufacturer and simulation service providers to prepare for its deployment in industrial preliminary design processes.

Practical implications

The new collaborative way of working between aircraft manufacturer, engine manufacturer and simulation service providers could contribute to remove time consuming rework cycles in early and later design stages within delivering the optimal aircraft-engine combination.

Originality/value

The assessed process, based on an innovative collaboration standard, provides the opportunity to introduce useful design iterations with much more enriched information than in the classical design process as performed today. Specifically, the application of an engine surrogate model is advantageous, as it allows for extensive trade-off studies on aircraft level because of the low computational effort, while the intellectual property of the engine manufacturer (the engine preliminary design process) is respected and kept in-house.

Details

Aircraft Engineering and Aerospace Technology: An International Journal, vol. 86 no. 4
Type: Research Article
ISSN: 0002-2667

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