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In the writers' view, an order processing system can best be built up by identifying the facilities required, and considering methods of order entry. They then discuss the advantages of telephone selling and describe how telephone sales operators can make full use of the order processing system to achieve maximum effectiveness.

The U.S. government mandates taxpayers remit taxes through a "pay as you go" system. Research indicates employees continue to overpay interim taxes, despite the inefficiencies of this form of forced savings. Theory holds that a rational individual would choose the minimum amount of withholdings prescribed by the tax code. We adopted Kahneman-Tversky (1979) prospect theory to show that, under reasonable conditions, individuals will continue to choose excessive withholdings. This paper is not an attempt to statistically justify prospect theory however; we argue that withholdings increase when the income tax rate increases and when beforetax income increases. Our model extends the income tax withholding literature by modeling a framework to determine an optimal withholding decision for taxpayers.

Falls among older people cause significant mortality and morbidity, thus presenting a serious issue for older people and health and social care professionals alike. The simple occurrence of a fall conceals the range of physical, psychological, social and environmental factors, which can contribute to this event. Research advocates that professionals should engage with health promotion and develop individualised preventions in order to minimise risk of falling. In this study, a multi‐disciplinary, falls prevention initiative was developed with older people who had recently fallen. The initiative started with a common assessment but was followed by a variable, individualised programme of different interventions. The older people involved were assessed pre‐ and post‐intervention, using a questionnaire checklist, on several different dimensions associated with falling. Outcomes were assessed in terms of reduction in risk and the incidence of falls, both of which were found to be statistically significant in several of the identified dimensions post‐intervention. Consequently, it could be estimated that approximately 44 falls were prevented through this nine‐month initiative. This study would support the integration of this falls prevention initiative into routine community care practice through the existing over‐75 health check and the development of a specialised falls team. Further research would be beneficial to follow up whether the reduction in the incidence of falling is sustained over time. Enhanced participation of user, carer, voluntary and community partners is recommended as this would allow older people themselves to play an active role in improving their own well‐being and that of others.

Tanjung Mas, an urban village located in the northern part of Semarang city, has been facing a major impact of coastal inundation occurring along North Java Coastline. This by-product of global climate change is also affecting a 37-hectares slum, one of the largest slums in Semarang city. As the coastal flood tends to escalate every year, the affected areas must have a coping ability to reduce its impact, while also having adequate resources to recover. Considering Tanjung Mas’ dense demographic condition and its function as the city’s seaport, social vulnerability and capability play a significant role in mitigating and recovering flood impacts, in supplement to local government’s effort of strengthening the Northern Java Seawall. Therefore, this study aims to scored and correlated Tanjung Mas’ social vulnerability index (SoVI) and community capability index to assess how well its population can recover from the tidal flood in the future.

This study used the SoVI framework analysis to synthesize relevant social vulnerability indicators and community capability indicators in Tanjung Mas. The two sets of indicators were correlated with Pearson R-squared correlation method to seek a possible non-causal relation. Bivariate indices mapping method exhibit the SoVI and community capability index spatially to show every area’s vulnerability and capability level.

The vulnerability and capability level in Tanjung Mas vary within its smaller area, as six combinations of social vulnerability and community capability level were found. The worst combination was found on areas closer to the coastline, with high social vulnerability and low community capability level. These areas need to be strengthened in both its capability and coping ability toward coastal flood to realize a resilient community.

This study will be useful for local governments as a supplement to the strategic spatial plan, predominantly in prioritizing vulnerable area treatment prior to the completion of Northern Java Seawall in 2025. This study provides information and a simplified quantitative scoring result of vulnerability and capability level in slum area that has been customized according to Indonesia’s demographic characteristic. These results and framework might be relevant to SoVI and capability scoring in developing countries.

Natural gas hydrate (NGH) has been regarded as one of the most important resources due to NGH's large amounts of reserve. However, NGH development still faces many technical challenges, such as low production rate and reservoir instability resulting from NGH decomposition. Therefore, developing a fully coupled THMC model for simulating the hydrate decomposition and studying its mechanical behavior is very important and necessary. The purpose of this article is to develop and solve a multi-phase, strong nonlinearity and large-scale fully coupled thermal-hydro-mechanical–chemical (THMC) model for simulating the multi-physics processes involving solid-liquid-gas flow, heat transfer, NGH phase change and rock deformation during NGH decomposition.

In this paper, a multi-phase, strong nonlinearity and large-scale fully coupled THMC model is developed for simulating the multi-physics processes involving solid-liquid-gas flow, heat transfer, NGH phase change and rock deformation during NGH dissociation. The fully coupled THMC model is solved by using a fully implicit finite element method, in which the gas pressure, water pressure, temperature and displacement are taken as basic unknown variables. The proposed model is validated against with the experimental data, showing high accuracy and reliability.

A multi-phase, strong nonlinearity and large-scale fully coupled THMC model is developed for simulating the multi-physics processes involving solid-liquid-gas flow, heat transfer, NGH phase change and rock deformation during NGH decomposition. The proposed model is validated against with the experimental data, showing high accuracy and reliability.

Some assumptions are made to make the model tractable, including (1) the composition gas of hydrate is pure methane; (2) the gas-liquid multi-phase flow in the pore obeys Darcy's law; (3) hydrate occurs on the surface of soil particles, both of them form the composite consolidation material; (4) the small-strain assumption is applied to composite solid materials, which are treated as skeletons and cannot be moved; (5) momentum change caused by phase change is not considered.

NGH has been regarded as one of the most important resources due to its large amounts of reserve. However, NGH development still faces many technical challenges, such as low production rate and reservoir instability resulting from NGH decomposition. Most of the existing studies decouple the process with solid deformation and seepage behavior, but the accuracy of the numerical results will be sacrificed to certain extent. Therefore, it is very important and necessary to develop a fully coupled THMC model for simulating the hydrate decomposition and studying its mechanical behavior.

NGH, widely distributed in shallow seabed or permanent frozen region, has the characteristics of high energy density and high combustion efficiency (Yan et al., 2020). A total of around 7.5 × 1,018 m³ has been proved to exist around the world and 1 m³ of NGH can release about 160–180 m³ of natural gas (Kvenvolden and Lorenson) under normal conditions. Safely and sustainably extracting NGH commercially can effectively relieve global energy pressure and contribute to achieving carbon reduction goals.

The novelty of the present work lies in mainly two aspects. First, a fully coupled THMC model is developed for studying the multi-physics processes involving solid-liquid-gas flow, heat transfer, NGH phase change and solid deformation during NGH dissociation. Second, the numerical solution is obtained by using a fully implicit finite element method (FEM) and is validated against experimental data.

The purpose of this study was to create an air movement operations planning model to rapidly generate air mission request (AMR) assignment and routing courses of action (COA) in order to minimize unsupported AMRs, aircraft utilization and routing cost.

In this paper, the US Army Aviation air movement operations planning problem is modeled as a mixed integer linear program (MILP) as an extension of the dial-a-ride problem (DARP). The paper also introduces a heuristic as an extension of a single-vehicle DARP demand insertion algorithm to generate feasible solutions in a tactically useful time period.

The MILP model generates optimal solutions for small problems (low numbers of AMRs and small helicopter fleets). The heuristic generates near-optimal feasible solutions for problems of various sizes (up to 100 AMRs and 10 helicopter team fleet size) in near real time.

Due to the inability of the MILP to produce optimal solutions for mid- and large-sized problems, this research is limited in commenting on the heuristic solution quality beyond the numerical experimentation. Additionally, the authors make several simplifying assumptions to generalize the average performance and capabilities of aircraft throughout a flight.

This research is the first to solve the US Army Aviation air movement operations planning problem via a single formulation that incorporates multiple refuel nodes, minimization of unsupported demand by priority level, demand time windows, aircraft team utilization penalties, aircraft team time windows and maximum duration and passenger ride time limits.

The advent of social media brought a new perspective for guerrilla marketing since it allows ads to reach more people through the internet. The purpose of this paper is to investigate the influence of guerrilla marketing in social media on brand image.

A conceptual model was developed based on the information acceptance model (IACM). The research model was validated through structural equation modelling based on the surveys of 385 university students.

The results support the proposed model and confirm that guerrilla marketing in social media has a positive effect on both functional and symbolic brand image.

This study was conducted with university students. This sample was deemed appropriate since the study had to be conducted with people who use social media. However, although the age group of university students constitutes the majority of social media users, they may not fully represent the whole population. Also, this study showed four guerrilla marketing examples to participants before they commenced filling in the questionnaire. Although the authors selected the most generic guerrilla advertisements during the pilot tests and eliminated the ones which were difficult to understand, this can still be considered as limitations of the study.

This study has both theoretical and managerial implications. First, most of the guerrilla marketing studies focus on consumers and neglect possible impacts on brands. In order to fulfil this gap in the literature, this study investigates the influence of guerrilla marketing in brand image. Besides, this study contributes to IACM by expanding its scope through testing its determinants on “brand image”. It proves that IACM is valid for use in different contexts. On the managerial side, this study provides marketers with a frame of reference to understand the information adoption process of guerrilla marketing on social media.

Current studies regarding the influence of guerrilla marketing mostly focus on consumers, where the possible impacts on brands have been relatively neglected. This study attempts to fill this gap by focussing on the brand image.

The purpose of this paper is to analyse if there is a circular relationship of causality between the labour dimension of corporate social performance (CSP) and corporate financial performance (CFP).

The sample is formed by the best companies to work for in Spain according to the labour reputation (LR) ranking developed by MERCO from 2006 to 2013. This study overcomes the limitations of previous studies using the panel data methodology (System generalised method of moments) and the Granger causality test.

The results suggest that the labour dimension of CSP cause CFP, but there is not causality in the opposite direction.

Studies about the relationship between dimensions of CSP and CFP demonstrated that there are divergences in the results depending on the dimension analysed. Despite managers and employees are interested in the impact of labour dimension of CSP on CFP, there are few studies about it and they have important limitations.