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Article
Publication date: 5 November 2020

Tarwaji Warsokusumo, Toni Prahasto and Achmad Widodo

The study aims to perform an extensive literature review in the area of the maintenance decision analysis (MDA), especially in power generation systems. In the basis of this…

Abstract

Purpose

The study aims to perform an extensive literature review in the area of the maintenance decision analysis (MDA), especially in power generation systems. In the basis of this review, the paper proposes a new model for the MDA which involves a combination of reliability, availability, maintainability and safety (RAMS) performance with energy efficiency performance (EEP).

Design/methodology/approach

Starting from the opportunity in Sustainable Development Scenario (SDS) by improving the energy efficiency (EE) and using renewable energy for the power generation system, also concerning to the major challenge of maintenance optimization in order to implement maintenance strategy, the maintenance decision-making and energetic efficiency management system (EEMS) have been reviewed. In the context of power generation system's performance, the measurement is also analyzed and identified. Then, the extensive literature review has been performed to compare between RAMS and EEP. And finally, the limitation and gap, where EEP is not yet a complementary consideration during MDA being identified and a new model for the performance-based MDA is proposed.

Findings

The new model proposed for the performance-based MDA is able to be used to conduct maintenance decision by utilizing the combination of RAMS and EEP depending on the type of decision required.

Practical implications

There is an opportunity for a maintenance organization of power generation plant to apply this new model proposed for the MDA in order to optimize the maintenance scope and schedule.

Originality/value

The result of work in this paper forms the basis for combining RAMS with EEP as performance-based MDA tools in the context of maintenance of the power generation system.

Details

Journal of Quality in Maintenance Engineering, vol. 27 no. 1
Type: Research Article
ISSN: 1355-2511

Keywords

Article
Publication date: 12 March 2018

Yumo Wang, Zhifeng Liu, Ligang Cai and Qiang Cheng

This paper aims to study the nonlinear supporting performance of hydrostatic ram under the impact of cutting force and search for an optimal solution to improve its stiffness.

Abstract

Purpose

This paper aims to study the nonlinear supporting performance of hydrostatic ram under the impact of cutting force and search for an optimal solution to improve its stiffness.

Design/methodology/approach

The Reynolds equation was applied to resolve the carrying capability of a single oil pad numerically, and an iteration method was used to analyze the nonlinear supporting force and stiffness of a pair of oil pads placed face-to-face. The total offset of ram could be obtained after the displacement of aspectant oil pads was solved by the bisection method. From the comparison of the offset values of ram evaluated under different support conditions, the optimal solution was determined.

Findings

In this study, an optimized oil supply allocation, concluded as 1.16:0.84, is proposed to improve the performance of hydrostatic ram supporting structure.

Originality/value

The supporting performance of hydrostatic ram could be improved by appropriate allocation of oil supply without extra energy consumption.

Details

Industrial Lubrication and Tribology, vol. 70 no. 2
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 14 October 2020

Naser Makarem and Clare Roberts

The purpose of this study is to investigate whether earnings boosts before the year end trigger earnings management. It examines whether firms that substantially outperformed…

Abstract

Purpose

The purpose of this study is to investigate whether earnings boosts before the year end trigger earnings management. It examines whether firms that substantially outperformed their last year earnings during the first three quarters push their earnings down to avoid reporting earnings boosts.

Design/methodology/approach

Regression analysis is used to compare earnings management of firms with earnings boosts and other firms.

Findings

The results indicate that firms outperforming their last year results by the end of the third quarter manipulate their earnings downwards by means of real activities manipulation, while they do not indicate income-decreasing accruals management. It is also found that consistent with the prominent shift from accruals management to real activities manipulation, accruals management is less costly which justifies why it is used for downward manipulation.

Research limitations/implications

The results are limited to one single earnings benchmark i.e. last year earnings. Further research may individually or collectively examine other benchmarks including analysts' forecasts.

Practical implications

The findings suggest that users should be more vigilant of firms exceeding their last year interim results, as they could be involved in downward earnings management.

Originality/value

This study documents earnings management in a new setting where earnings boosts before the year end trigger downward manipulation of real activities.

Details

Journal of Applied Accounting Research, vol. 21 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

Book part
Publication date: 31 January 2015

Junyi Zhang

The chapter outlines the principles underlying relative utility models, discusses the results of empirical applications and critically assesses the usefulness of this…

Abstract

Purpose

The chapter outlines the principles underlying relative utility models, discusses the results of empirical applications and critically assesses the usefulness of this specification against commonly used random utility models and other context dependence models. It also discusses how relative utility can be viewed as a generalisation of context dependency.

Theory

In contrast to the conventional concept of random utility, relative utility assumes that decision-makers derive utility from their choices relative to some threshold(s) or reference points. Relative utility models thus systematically specify the utility against such thresholds or reference points.

Findings

Examples in the chapter show that relative utility model perform well in comparison to conventional utility-maximising models in some circumstances.

Originality and value

Examples of relative utility models are rare in transportation research. The chapter shows that several recent models can be viewed as special cases of relative utility models.

Details

Bounded Rational Choice Behaviour: Applications in Transport
Type: Book
ISBN: 978-1-78441-071-1

Keywords

Article
Publication date: 30 August 2021

Seyed Mohamad Fakhr Mousavi, Alireza Amirteimoori, Sohrab Kordrostami and Mohsen Vaez-Ghasemi

As returns to scale (RTS) describes the long run connection of the changes of outputs relative to increases in the inputs, the purpose of this study is to answer the following…

Abstract

Purpose

As returns to scale (RTS) describes the long run connection of the changes of outputs relative to increases in the inputs, the purpose of this study is to answer the following questions: If the proportionate changes exist in the inputs, what is the rate of changes in outputs with respect to the inputs’ variations in the two-stage networks over the long term? How can the authors investigate quantitative RTS in the two-stage networks? In other words, the purpose of this research is to introduce a different approach to estimate the performance, RTS and scale economies (SE) in network structures.

Design/methodology/approach

This paper proposes a novel non-radial approach based on data envelopment analysis to analyze the performance and to investigate RTS and SE in two-stage processes.

Findings

The findings show that the range adjusted measure (RAM)/RTS approach can identify reference sets for overall systems and each stage. In addition, the models presented in this paper can classify decision-making units and determine the increasing/decreasing trends of RTS.

Originality/value

The majority of previous RTS studies have been examined in black-box structures and have been discussed in a radial framework. Therefore, in this study, RTS and SE in the two-stage networks are dealt with using an extended RAM approach. Actually, the efficiency and RTS for each stage and the overall model are calculated using the proposed technique.

Details

Journal of Modelling in Management, vol. 18 no. 1
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 29 March 2022

Linh-TX Nguyen

This study aims to investigate the relationship between corporate sustainability performance and earnings management in emerging East Asian economies.

Abstract

Purpose

This study aims to investigate the relationship between corporate sustainability performance and earnings management in emerging East Asian economies.

Design/methodology/approach

The authors base on the triple bottom line approach to measure corporate sustainability performance. In terms of earnings management, two models are applied to detect real activities manipulation and discretionary accruals. The authors use panel data analysis of 410 listed non-financial firms in emerging East Asian economies from 2016 to 2020 that are collected from the Thomson Reuters Eikon database.

Findings

The authors find a negative influence of corporate sustainability performance on real activities manipulation and discretionary accruals. The findings highlight the long-term perspective of sustainable development strategies in relation to earnings management. The authors conclude that sustainable firms in emerging East Asia are less likely to engage in earnings management.

Practical implications

The study would be of interest to investors who need more detailed assessments of financial reporting quality to facilitate their investment decision-making and to policymakers who need more understanding of business practices and reporting behaviors of East Asian firms.

Originality/value

The study has shed light on the role of corporate sustainability performance in constraining earnings management and the role of corporate ethics in providing transparent and reliable financial reporting in emerging East Asian economies.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 2 December 2020

Zhe Zhang, Limin Jia and Yong Qin

This paper aims to investigate the reliability, availability, maintenance and safety analysis method for railway network operation.

1518

Abstract

Purpose

This paper aims to investigate the reliability, availability, maintenance and safety analysis method for railway network operation.

Design/methodology/approach

The reliability of the railway network is proposed based on the accident frequency and the topology of the railway network. Network efficiency and capacity are proposed to evaluate the availability of the railway network. The maintenance of the railway network is analyzed from the perspective of accident recovery time. The safety index of the railway network is proposed to measure the safety of railway stations and sections and the K-means method is proposed to find the safety critical stations and sections. Finally, the effectiveness of the proposed method is illustrated through a real-world case study.

Findings

The case study shows that the proposed model can produce a big-picture averaged view of the network-wide safety level and help us identify the safety critical stations and sections by considering both the expected reduction of network efficiency and capacity.

Practical implications

The potential application of the proposed model is to help the safety managers determine the investments in safety management of each section and station and then increase the safety and robustness of railway network operation.

Originality/value

The safety analysis of the railway network should consider the reliability, availability and maintenance of the railway network. In this paper, the reliability of the railway network is proposed based on the accident frequency and the topology of the railway network. Network efficiency and capacity are proposed to evaluate the availability of the railway network. The maintenance of the railway network is analyzed from the perspective of recovery time. Finally, the safety index of the railway network is proposed to analyze the safety critical stations and sections.

Details

Smart and Resilient Transportation, vol. 3 no. 1
Type: Research Article
ISSN: 2632-0487

Keywords

Book part
Publication date: 17 January 2022

Kathryn E. H. Moura, Ashlea C. Troth and Peter J. Jordan

Purpose: In this chapter, we develop a conceptual model, the relational anger model (RAM). The model aims to better understand the receivers' attributions and emotion regulation…

Abstract

Purpose: In this chapter, we develop a conceptual model, the relational anger model (RAM). The model aims to better understand the receivers' attributions and emotion regulation strategies used in the face of intense workplace anger. We also report a test of this model in a workplace setting. Study Design/Methodology/Approach: The data were collected through a survey using a split administration design conducted in various industries. The analysis used PROCESS based on data gathered from 122 employees. Findings: The results indicated that perceptions of greater anger intensity are associated with lower target positive health (e.g., lowered work functionality). When attributions of higher sender anger intensity are viewed as appropriate, targets experience better health outcomes. Targets' attribution of lower sender anger intensity appropriateness is also associated with targets' reporting higher negative health outcomes (e.g., lowered self-esteem). Support for the full moderated mediation model of the effects of the ER strategies is not found. However, separate paths within the model are significant as outlined in the analysis throughout this chapter. Originality/Value: Overall, the RAM increases our understanding of a receivers' internal cognitive and affective processes in the face of workplace anger manifestations in organizations. Research Limitations: There is a possibility of common method variance affecting the study results, but a split administration design was used to minimize this effect. The study may also be affected by memory of the anger incident, which we tried to overcome using the Day Reconstruction Method.

Details

Emotions and Negativity
Type: Book
ISBN: 978-1-80117-200-4

Keywords

Article
Publication date: 27 November 2018

Cunfu Yan, Shujuan Li, Leipeng Yang and Longfei He

The purpose of this paper is to investigate the effects of parameters on the liquid phase migration (LPM) during the freeze-form extrusion fabrication (FEF) process.

Abstract

Purpose

The purpose of this paper is to investigate the effects of parameters on the liquid phase migration (LPM) during the freeze-form extrusion fabrication (FEF) process.

Design/methodology/approach

To carry out this study, three factors were systematically investigated using orthogonal design of experiments. These three parameters are the extrusion velocity, the extrusion interval time and the extrusion head length. An orthogonal array with nine test units was selected for the experiments. Range analysis and analysis of variance were used to analyze the data obtained by the orthogonal experiments to identify the order of significant factors on LPM.

Findings

It was found that the LPM decreased with the increase of extrusion velocity and increased with the lengthening of extrusion interval time and the length of the extrusion nozzle. The order of significant factors for the LPM were found to be extrusion velocity > extrusion nozzle length > extrusion interval time.

Practical implications

Using an orthogonal design of experiments and a statistical analysis method, the liquid content of extrudate can be predicted and appropriate process parameter values can be selected. This leads to the minimization of LPM during the FEF process. Also, this analysis method could be used to study the LPM in other paste extrusion processes.

Originality/value

This paper suggests that the factors have significant impact on LPM during FEF process. The following analysis in this paper is useful for FEF users when prediction of LPM is needed. This methodology could be easily applied to different materials and initial conditions for optimization of other FEF-type processes. The research can also help to get better understanding of LPM during the FEF process.

Article
Publication date: 21 September 2022

George Balabanis and Aleksandra Karpova

This paper aims to examine whether brands derive their personalities from their culture of origin, the stereotypes about their cultures of their origin or the cultures of their…

887

Abstract

Purpose

This paper aims to examine whether brands derive their personalities from their culture of origin, the stereotypes about their cultures of their origin or the cultures of their buyers. It also examines which of a culture’s personality traits are more transmittable to brand personalities (BPs), as well as the consequences of the BP resemblance to the personalities of the brand’s culture of origin and consumers’ culture on BP’s clarity and consumer attachment to the brand.

Design/methodology/approach

Hypotheses were developed and tested on survey data from a sample figure of 1,116 US consumers of luxury brands on 23 luxury brands originating from France, the USA, Britain, Italy and Germany. Trait by trait and personality profile analyses were performed using hierarchical model analysis (linear mixed effects models) and Cattell’s (1969) pattern similarity coefficient.

Findings

The culture of a brand’s origin accounts for differences of different brands personalities. The personality profiles of a country’s brands are distinct from the BP profiles of brands from other countries. The conscientiousness trait of a culture is the most transmittable to BPs. BPs derive their characteristics from stereotypes of a culture’s personality than the actual personality of the culture. The assimilation of a brand’s personality to consumer’s culture is not supported. The similarity of a BP to both real and stereotypical personality of the culture of the brand’s origin enhance perceived clarity of the BP.

Research limitations/implications

The study’s focus is limited to established luxury brands coming from countries that are the traditional producers of luxuries. Empirical evidence also comes only from American consumers of luxury brands. New luxury brands from countries that have recently emerged as luxury producers need to be included.

Practical implications

Brands retain a significant space to differentiate their personalities beyond the influence of their culture of origin on BPs. With the exception of conscientiousness, personality traits of culture are not automatically inherited or transmitted to the brands. Cultural stereotypes find their way into BPs easier than real personality traits and managers should focus on them. BP matching with the personality of a culture is a good way for managers to increase the perceived clarity of their brands’ personality.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the culture’s influence on BP using a compatible to the BP construct cultural framework, McCrae and Terracciano’s (2005a) personality of a culture framework. Three cultural meaning transfer processes are examined (cultural inheritance, cultural stereotyping and acculturation to the consumer’s culture) within the same study from a trait-by-trait and a configurational (i.e. personality profile) perspective. The consequences of BP similarity to the brand’s culture of origin as well as consumer’s culture on the BP’s appeal are also assessed.

Details

European Journal of Marketing, vol. 56 no. 8
Type: Research Article
ISSN: 0309-0566

Keywords

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