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Book part
Publication date: 1 July 2024

Abstract

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Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-669-0

Content available
Book part
Publication date: 1 July 2024

Abstract

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-666-9

Open Access
Article
Publication date: 28 November 2022

Elena Stefana, Paola Cocca, Federico Fantori, Filippo Marciano and Alessandro Marini

This paper aims to overcome the inability of both comparing loss costs and accounting for production resource losses of Overall Equipment Effectiveness (OEE)-related approaches.

2041

Abstract

Purpose

This paper aims to overcome the inability of both comparing loss costs and accounting for production resource losses of Overall Equipment Effectiveness (OEE)-related approaches.

Design/methodology/approach

The authors conducted a literature review about the studies focusing on approaches combining OEE with monetary units and/or resource issues. The authors developed an approach based on Overall Equipment Cost Loss (OECL), introducing a component for the production resource consumption of a machine. A real case study about a smart multicenter three-spindle machine is used to test the applicability of the approach.

Findings

The paper proposes Resource Overall Equipment Cost Loss (ROECL), i.e. a new KPI expressed in monetary units that represents the total cost of losses (including production resource ones) caused by inefficiencies and deviations of the machine or equipment from its optimal operating status occurring over a specific time period. ROECL enables to quantify the variation of the product cost occurring when a machine or equipment changes its health status and to determine the actual product cost for a given production order. In the analysed case study, the most critical production orders showed an actual production cost about 60% higher than the minimal cost possible under the most efficient operating conditions.

Originality/value

The proposed approach may support both production and cost accounting managers during the identification of areas requiring attention and representing opportunities for improvement in terms of availability, performance, quality, and resource losses.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 11
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 28 November 2023

Shanshan Zhang, Fengchun Huang, Lingling Yu, Jeremy Fei Wang and Paul Benjamin Lowry

Researchers continue to address the concept of self-disclosure because it is foundational for helping social networking sites (SNS) function and thrive. Nevertheless, the authors'…

Abstract

Purpose

Researchers continue to address the concept of self-disclosure because it is foundational for helping social networking sites (SNS) function and thrive. Nevertheless, the authors' literature review indicates that uncertainty remains around the underlying mechanisms and factors involved in the self-disclosure process. The purpose of this research is to better understand the self-disclosure process from the lens of dual-process theory (DPT). The authors consider both the controlled factors (i.e. self-presentation and reciprocity) and an automatic factor (i.e. social influence to use an SNS) involved in self-disclosure and broaden The authors proposed a model to include the interactive facets of enjoyment.

Design/methodology/approach

The proposed model was empirically validated by conducting a survey among users of WeChat Moments in China.

Findings

As hypothesized, this research confirms that enjoyment and automatic processing (i.e. social influence to use an SNS) are complementary in the SNS self-disclosure process and enjoyment negatively moderates the positive relationship between controlled factor (i.e. self-presentation) and self-disclosure.

Originality/value

Theoretically, this study offers a new perspective on explaining SNS self-disclosure by adopting DPT. Specifically, this study contributes to the extant SNS research by applying DPT to examine how the controlled factors and the automatic factor shape self-disclosure processes and how enjoyment influences vary across these processes – enriching knowledge about SNS self-disclosure behaviors. Practically, the authors provide important design guidelines to practitioners concerning devising mechanisms to foster more automatic-enjoyable value-added functions to improve SNS users' participation and engagement.

Open Access
Article
Publication date: 5 May 2023

Veronica Marozzo, Alessandra Costa, Antonio Crupi and Tindara Abbate

This study aims to examine the most influential drivers, both product-specific and consumer-specific, affecting Asian consumers' willingness to pay (WTP) for organic olive oil.

2167

Abstract

Purpose

This study aims to examine the most influential drivers, both product-specific and consumer-specific, affecting Asian consumers' willingness to pay (WTP) for organic olive oil.

Design/methodology/approach

To individuate the most influential drivers of WTP for organic products and to assess their effect, in terms of configurational paths and consumer profiles, this study sequentially employs explorative factor analysis approach and a fuzzy-set qualitative comparative analysis method. The survey is carried out in different areas of Asia (e.g. Pakistan, Vietnam and China).

Findings

The results suggest that Asian consumers' WTP for organic products is described by consumer-specific drivers (gender, occupation and household size) as well as product-specific drivers (product authenticity and sustainability, consumer ethnocentrism and food fraud risk perception).

Originality/value

The findings of the study permit the identification of different drivers that move consumers' WTP for organic olive oil. The study contributes to setting the ground for companies to propose and implement efficacious marketing strategies for organic olive oil in importing countries, such as Asia.

Details

European Journal of Innovation Management, vol. 26 no. 7
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 29 February 2024

Rosemarie Santa González, Marilène Cherkesly, Teodor Gabriel Crainic and Marie-Eve Rancourt

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and…

1156

Abstract

Purpose

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and cut off from health-care services.

Design/methodology/approach

This research combines an integrated literature review and an instrumental case study. The literature review comprises two targeted reviews to provide insights: one on conflict zones and one on mobile clinics. The case study describes the process and challenges faced throughout a mobile clinic deployment during and after the Iraq War. The data was gathered using mixed methods over a two-year period (2017–2018).

Findings

Armed conflicts directly impact the populations’ health and access to health care. Mobile clinic deployments are often used and recommended to provide health-care access to vulnerable populations cut off from health-care services. However, there is a dearth of peer-reviewed literature documenting decision support tools for mobile clinic deployments.

Originality/value

This study highlights the gaps in the literature and provides direction for future research to support the development of valuable insights and decision support tools for practitioners.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 2
Type: Research Article
ISSN: 2042-6747

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