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Article
Publication date: 18 July 2019

Gilberto Gomes, Alvaro Martins Delgado Neto, Luciano Mendes Bezerra and Ramon Silva

The purpose of this paper is to describe further developments on a novel formulation of the boundary element method (BEM) for inelastic problems using the dual reciprocity…

Abstract

Purpose

The purpose of this paper is to describe further developments on a novel formulation of the boundary element method (BEM) for inelastic problems using the dual reciprocity method (DRM) but using object-oriented programming (OOP). As the BEM formulation generates a domain integral due to the inelastic stresses, the DRM is employed in a modified form using polyharmonic spline approximating functions with polynomial augmentation. These approximating functions produced accurate results in BEM applications for a range of problems tested, and have been shown to converge linearly as the order of the function increases.

Design/methodology/approach

A programming class named DRMOOP, written in C++ language and based on OOP, was developed in this research. With such programming, general matrix equations can be easily established and applied to different inelastic problems. A vector that accounts for the influence of the inelastic strains on the displacements and boundary forces is obtained.

Findings

The C++ DRMOOP class has been implemented and tested with the BEM formulation applied to classical elastoplastic problem and the results are reported at the end of the paper.

Originality/value

An object-oriented technology and the C++ DRMOOP class applied to elastoplastic problems.

Details

Multidiscipline Modeling in Materials and Structures, vol. 15 no. 5
Type: Research Article
ISSN: 1573-6105

Keywords

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Article
Publication date: 25 October 2011

Daniel Arenas, Jeremie Fosse and Matthew Murphy

This teaching case seeks to explain the main aspects of Acciona's sustainability strategy and the process of transformation of the company after the new CEO took office in…

Abstract

Purpose

This teaching case seeks to explain the main aspects of Acciona's sustainability strategy and the process of transformation of the company after the new CEO took office in 2004. It also aims to present some possible difficulties of maintaining such strategies in the new economic and political environment. The purpose of the case is to show how three aspects play a relevant role in a company's transformation towards sustainability: cultural change; collaboration with external stakeholders; and the innovations introduced.

Design/methodology/approach

The paper presents a case study that narrates the process of six years of transformation towards sustainability of a company. The case was constructed through the analysis of company documents and several interviews with key actors in the company as well as external stakeholders.

Findings

The paper shows how cultural change, collaboration with external stakeholders and innovation form a vital combination in the transformation process towards sustainability. It also reveals that acquisitions and internationalization can help accelerate or consolidate this process.

Practical implications

The paper is presented as a teaching case with discussion questions at the end. The aim is to engage readers and participants in educational and training programmes in discussions about the factors that may contribute to start and maintain a transformation towards sustainability. The practical implication of the paper is to show how cultural factors, collaboration and innovation form a vital combination for changing the way businesses do things.

Originality/value

The value of the case lies in showing how business efforts of embedding sustainability into business practice can be more effective by combining cultural factors, collaboration and innovation.

Details

Journal of Management Development, vol. 30 no. 10
Type: Research Article
ISSN: 0262-1711

Keywords

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Article
Publication date: 1 September 2007

Akash Dania and Rahul Verma

Terrorism, an important component of Political risk as a possible determinant of ADRs (American Depository Receipts) returns have received little attention in academic…

Abstract

Terrorism, an important component of Political risk as a possible determinant of ADRs (American Depository Receipts) returns have received little attention in academic literature. To address this issue and examine whether political risk is a major determinant of ADR returns of emerging market countries, this paper empirically examines market valuation of Indian ADRs around acts of terrorism. Using a sample of 52 such events in the sample period Jan 2003‐Dec 2003 we empirically analyze returns of Indian ADRs. The results from our study indicate a marginally negative significant effect, failing to indicate that event of terrorist attacks severely affect the Indian ADRs listed on the US stock market. This may be explained by a combined effect of; (a) the optimism of US investors towards emerging markets, and (b) market participants becoming more resilient and making informed choices around the “general” events of terrorism.

Details

Journal of Asia Business Studies, vol. 2 no. 1
Type: Research Article
ISSN: 1558-7894

Keywords

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Article
Publication date: 6 December 2018

Juan Ramón Molina, Francisco Rodríguez y Silva and Miguel Ángel Herrera

The purpose of this paper is to show the evaluation of the learning process to determinate if engineering student marks would be better from sand-table teaching than from…

Abstract

Purpose

The purpose of this paper is to show the evaluation of the learning process to determinate if engineering student marks would be better from sand-table teaching than from traditional teaching.

Design/methodology/approach

The innovative teaching project incorporating digital sand-table use was evaluated by asking undergraduate and postgraduate students to rate their learning experiences and by analyzing their academic performance.

Findings

The results show that the percentage of students passing the courses, and marks on the course tests were higher for students taught using sand-table, compared to students taught without using this tool.

Practical implications

Engineering curricula are constantly revised to address the demands for undergraduate courses and specialization courses, and the differing needs of actual practice in relation to theoretical knowledge.

Originality/value

The experience at the University of Córdoba (Spain) offers some insights to other engineering degrees and educational institutions that wish to focus on the development of innovative academic programs and student capabilities.

Details

Higher Education, Skills and Work-Based Learning, vol. 9 no. 1
Type: Research Article
ISSN: 2042-3896

Keywords

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Article
Publication date: 17 August 2021

Pericles Ramón Mejía-Vásquez, Roberto Sánchez-Gómez, Sheila Serafim da Silva and Luis Vázquez-Suárez

This research seeks to discover how the organisational form (franchising vs vertical integration) of 384 fashion stores belonging to a Spanish franchise chain influences…

Abstract

Purpose

This research seeks to discover how the organisational form (franchising vs vertical integration) of 384 fashion stores belonging to a Spanish franchise chain influences unit-level performance measured through three key indicators commonly used in the retail literature: sales per square metre, sales per employee and service quality scores.

Design/methodology/approach

The authors have analysed this research question using bivariate and multivariate analyses, with a panel dataset that includes quarterly establishment-level data covering the period from January 2018 to December 2019.

Findings

The aggregated data initially reveal weaker outcomes among franchised establishments. However, after controlling for other variables related to the fashion stores and their local markets, the authors have found that franchised establishments record higher sales both per square metre and per employee than vertically integrated stores. The findings also reveal that franchised establishments record lower service quality scores than their company-owned counterparts.

Originality/value

Nothing has been published on the differences between franchising and company ownership in terms of establishment-level performance in fashion retailing.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1361-2026

Keywords

Content available
Article
Publication date: 7 July 2020

Eefje Hendriks and Aaron Opdyke

The purpose of this study is to explore communication of hazard-resistant construction techniques after disaster in the absence of outside influence. It further aims to…

Abstract

Purpose

The purpose of this study is to explore communication of hazard-resistant construction techniques after disaster in the absence of outside influence. It further aims to unpack the barriers and drivers in the adoption of knowledge processes to identify strategic recommendations to enlarge adoption of safer construction practices by local construction actors.

Design/methodology/approach

This paper is based on an analysis of stakeholders’ perspectives during post-disaster reconstruction in the Philippines in the province of Busuanga after Typhoon Haiyan in 2013. Data were collected from six communities that received no external housing assistance, analyzing surveys from 220 households, 13 carpenters, 20 key actors coordinating reconstruction or recovery efforts, as well as 12 focus group discussions.

Findings

This research argues for a stronger role of governmental agencies, vocational training schools and engineers. Current communication of typhoon-resistant construction knowledge is ineffective to stimulate awareness, understanding and adoption by local construction actors and self-recovering households.

Research limitations/implications

The analysis in this study focuses on a small sample of communities in the west of the Philippines that are not frequently affected by typhoons.

Originality/value

This is one of the few scholarly works in the Philippines focused on adoption of safer construction practices by community-based construction actors when technical housing assistance is absent.

Details

Disaster Prevention and Management: An International Journal, vol. 29 no. 6
Type: Research Article
ISSN: 0965-3562

Keywords

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Article
Publication date: 8 June 2020

Diego Ravenda, Maika Melina Valencia-Silva, Josep Maria Argiles-Bosch and Josep García-Blandón

This paper develops novel proxies for labour tax avoidance (LTAV) and tests their validity within a sample of 189 labour tax-avoidant offending firms (LTAOFs) accused of…

Abstract

Purpose

This paper develops novel proxies for labour tax avoidance (LTAV) and tests their validity within a sample of 189 labour tax-avoidant offending firms (LTAOFs) accused of evading social security contributions (SOCs) by public authorities.

Design/methodology/approach

LTAV proxies are based on abnormal values of SOCs paid, reported in the income statements of a sample of 857,790 Spanish firm-years for the period 2001–2015, estimated through two-stage least square panel data regressions with firm fixed effects.

Findings

The results reveal that proxies specifically built to signal both conforming and non-conforming LTAV can provide evidence of abnormally low SOCs as expenses within the sample of LTAOFs. Furthermore, firm-specific financial variables as well as macroeconomic variables significantly influence LTAV.

Research limitations/implications

This study could foster further research on the efficacy of the LTAV proxies and on the drivers and sustainability implications of LTAV for firms and their stakeholders in different socio-economic and institutional contexts.

Practical implications

These LTAV proxies could integrate other methods applied to estimate the undeclared work and its trends. Furthermore, they may assist tax authorities to direct their inspections, detect labour tax evasion and then strengthen the social protection of the employees from employers' illegal exploitation practices, as well as reducing tax revenue shortfalls and related sustainability concerns in the social security systems.

Originality/value

This study proposes a novel methodology to examine LTAV and its determinants through accounting information. This methodology may support researchers to provide a more comprehensive picture of tax planning strategies pursued by companies, that include LTAV, and in this way integrate the extant mature literature on income tax avoidance.

Details

Journal of Applied Accounting Research, vol. 21 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

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Abstract

Details

Progress in Psychobiology and Physiological Psychology
Type: Book
ISBN: 978-0-12-542118-8

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Article
Publication date: 15 January 2018

Diego Ravenda, Maika M. Valencia-Silva, Josep Maria Argiles-Bosch and Josep Garcia-Blandon

The purpose of this paper is to investigate how accounting is used to disguise and carry out money laundering activities in specific socio-economic and political contexts…

Abstract

Purpose

The purpose of this paper is to investigate how accounting is used to disguise and carry out money laundering activities in specific socio-economic and political contexts and whether discretionary accruals can provide evidence of such illicit practices performed through legally registered Mafia firms (LMFs).

Design/methodology/approach

The study is based on a sample of 224 Italian firms identified as LMFs, due to having been confiscated by judicial authorities because of their owners being accused of Mafia-type association. Using a multivariate regression model, specifically developed discretionary accrual proxies for LMFs are compared with those of a population of lawful firms (LWFs).

Findings

The results reveal that in the pre-confiscation years, LMFs manage aggregate, revenue and expense accruals more than LWFs do, in order to smooth earnings and disguise/carry out money laundering. In contrast, in the post-confiscation years, there is no significant difference in the level of accrual management between LMFs and LWFs, as a consequence of the effective intervention of legal administrators.

Originality/value

This study adopts discretionary revenue and expense accrual proxies that provide additional insight into the simultaneous manipulation of revenues and expenses, linked to money laundering, which may not be fully detected by traditional aggregate accrual models. Furthermore, it suggests that the incentive for LMFs to manage accruals may be fostered by the irrelevance of their financial statements to trades with stakeholders. Finally, this paper may provide regulators with financial accounting signals which could be included in risk assessment models aiming to detect money laundering activities within firms.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 30 May 2018

Antoni Serra-Cantallops, José Ramon-Cardona and Fabiana Salvi

The purpose of this paper is to examine the role that positive emotional experiences play in the generation of electronic word-of-mouth (eWOM) and the influence both…

Abstract

Purpose

The purpose of this paper is to examine the role that positive emotional experiences play in the generation of electronic word-of-mouth (eWOM) and the influence both variables have, together with customer satisfaction and brand reputation, on customer loyalty in the context of hospitality services.

Design/methodology/approach

An online survey has been conducted including customers of an important hotel chain in the holiday up-market segment. The study sample is composed of 878 customers from Germany and the UK. The model has been tested using partial least squares technique.

Findings

Results indicate that positive emotional experiences have a positive effect on satisfaction, eWOM generation and company reputation. This study identifies the provision of emotional experiences as a powerful generator of positive eWOM in the hospitality context and it states that customer satisfaction, in itself, does not guarantee positive eWOM generation.

Practical implications

Designing unique, tailor-made, memorable experiences can become a key element to increase loyalty and, particularly, to foster the generation of recommendations, that is positive eWOM, in the hotel industry.

Originality/value

The study makes a contribution on the antecedents of customer satisfaction, eWOM engagement and loyalty in the specific context of hotel services.

Objetivos

Este trabajo analiza el papel que juegan las experiencias emocionales positivas en la generación de eWOM y la influencia que ambas variables, junto con la satisfacción del cliente y la reputación de la marca, ejercen en la lealtad del cliente en el contexto de los servicios hoteleros.

Metodología

Se ha realizado una encuesta online a los clientes de una importante cadena hotelera de categoría media-alta del segmento vacacional. La muestra estaba compuesta por 878 clientes de Alemania y Reino Unido. El modelo ha sido analizado mediante Mínimos Cuadrados Parciales (PLS).

Resultados

Los resultados indican que las experiencias emocionales positivas tienen un impacto positivo sobre la satisfacción, la generación de eWOM y la reputación de la empresa. El estudio demuestra que la provisión de experiencias emocionales positivas constituye un poderoso factor generador de eWOM positivo en el contexto de los servicios hoteleros, mientras que la satisfacción del consumidor no garantiza, por sí misma, la generación de eWOM positivo.

Implicaciones prácticas

El diseño de experiencias únicas y memorables puede convertirse en un elemento clave para aumentar la lealtad y, en particular, fomentar la generación de recomendaciones positivas (eWOM) por parte de los clientes en el contexto de los servicios hoteleros.

Originalidad/valor

Este trabajo realiza una contribución al estudio de los precursores de la satisfacción del cliente, la generación de eWOM y la lealtad en el contexto específico de los servicios hoteleros.

Palabras clave

Experiencias emocionales, eWOM, lealtad, satisfacción, reputación, hoteles

Tipo de artículo

Trabajo de investigación

Details

Spanish Journal of Marketing - ESIC, vol. 22 no. 2
Type: Research Article
ISSN: 2444-9709

Keywords

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