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Article
Publication date: 6 November 2018

KoEun Park

The purpose of this paper is to examine whether and how product market relationships are related to firms’ real activities manipulation (RAM), which refers to managers 

Abstract

Purpose

The purpose of this paper is to examine whether and how product market relationships are related to firms’ real activities manipulation (RAM), which refers to managers’ aggressive operating practices. Given the importance of suppliers’ relationship-specific investments to a firm’s competitiveness, the need for suppliers’ relationship-specific investments is expected to influence a firm’s RAM.

Design/methodology/approach

This paper adopts Nunn’s (2007) proxy for relationship-specificity and four proxies for RAM. It employs an ordinary least squares regression model to test whether a firm decreases RAM when it has greater need for supplier relationship-specific investments. It also uses an instrumental variable approach to address endogeneity and conducts cross-sectional analyses.

Findings

This study finds that, with the exception of RAM through sales manipulation, the importance of relationship-specific investments by suppliers is negatively associated with firms’ aggressive operating decisions. It also finds that the association between relationship-specificity and RAM is less pronounced for firms that have a greater market share but more pronounced for firms that are relatively young, consistent with the notion that a firm is more likely to be under pressure from its suppliers to reduce RAM when it has less competitive advantages. The results suggest that product market relationships play an important role in influencing managers’ aggressive operating decisions.

Practical implications

This study complements earlier work on earnings quality and has important implications for investors, regulators and other stakeholders who are concerned with corporate earnings quality.

Originality/value

This paper contributes to the literature on product market relationships and earnings quality and on financial reporting quality and investment efficiency.

Details

Managerial Finance, vol. 44 no. 12
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 April 1992

Walt Crawford

You can buy and use a personal computer without understanding the language—but it's a little hard to read these articles, and a lot harder to understand the Held…

Abstract

You can buy and use a personal computer without understanding the language—but it's a little hard to read these articles, and a lot harder to understand the Held thoroughly. The author starts a new sequence of Trailing Edge articles by denning some of the terms used in the articles and in the field and mentioning some of the other terms you'll see used but rarely defined. The author also provides notes from PC literature for July‐September 1992. For a year in which prices were supposed to stabilize, it's been a remarkable summer: the new general‐purpose machine is supposed to be a 50MHz 486DX2, a well‐equipped 486SX now goes for less than $2,000 complete, and even the hottest new machines are coming out at reasonable prices.

Details

Library Hi Tech, vol. 10 no. 4
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 6 June 2016

Ilaria De Sanctis, Claudia Paciarotti and Oreste Di Giovine

The purpose of this paper is to propose a practical method of performing maintenance in the offshore industry where engineers have to manage problems such as the high cost…

Abstract

Purpose

The purpose of this paper is to propose a practical method of performing maintenance in the offshore industry where engineers have to manage problems such as the high cost of operations, assuring an high availability of the plant, safety on board and environmental protection. Indeed an efficient maintenance method it is necessary in order to offer methods and criteria to select the rights maintenance strategies keeping in to account the environmental, safety and production constrains.

Design/methodology/approach

The paper provides an overview of reliability centered maintenance (RCM) and reliability, availability, maintainability methodologies and an integration of the two methodologies in a particular case study in the oil and gas sector.

Findings

This paper suggests an improvement of the well-established RCM methodology applicable to industries with high priority level. It is proposed an integration between a reliability analysis and an availability analysis and an application on the offshore oil and gas industry.

Practical implications

The methodology provides an excellent tool that can be utilized in industries, where safety, regulations and the availability of the plant play a fundamental role.

Originality/value

The proposed methodology provides a practical method for selecting the best maintenance strategy considering the equipment redundancy and sparing, the asset’s performance over long time scales, and the system uptime, downtime and slowdowns.

Details

International Journal of Quality & Reliability Management, vol. 33 no. 6
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 25 November 2019

Ali H. Majeed, Esam Alkaldy, Mohd Shamian Zainal, Keivan Navi and Danial Nor

Quantum-dot cellular automata (QCA) has attracted computer scientists as new emerging nanotechnology for replacement the current CMOS technology because it has unique…

Abstract

Purpose

Quantum-dot cellular automata (QCA) has attracted computer scientists as new emerging nanotechnology for replacement the current CMOS technology because it has unique characteristics such as high frequency, extremely small feature size and low power consumption. The main building blocks in QCA are the majority gate and inverter so any Boolean function can be represented using these gates. Many important circuits were the target for implemented in this technology in an optimal form, such as random-access memory (RAM) cell. QCA-RAM cells were introduced in literature with different forms but most of them are not optimized enough. This paper aims to demonstrate QCA inherent capabilities that can facilitate the design of many important gates such as the XOR gate and multiplexer (MUX) without following any Boolean function to get an optimum design in terms of complexity and delay.

Design/methodology/approach

In this paper, a novel structure of QCA-MUX in an optimal form will be used to design two unique structures of a RAM cell. The proposed RAM cells are the lowest cost required compared with different counterparts. The presented RAM cells used a new approach that follows the new suggested block diagram. The presented circuits are simulated and tested with QCADesigner and QCAPro tools.

Findings

The comparison of the proposed circuits with the previously reported in the literature show noticeable improvements in speed, area, and the number of cells. The cost function analysis results for the proposed RAM cells show significant improvement compared to older circuits.

Originality/value

A novel structure of QCA-MUX in an optimal form will be used to design two unique structures of a RAM cell.

Details

Circuit World, vol. 46 no. 2
Type: Research Article
ISSN: 0305-6120

Keywords

Content available
Article
Publication date: 1 July 2000

Walt Crawford

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Abstract

Details

Library Hi Tech News, vol. 17 no. 7
Type: Research Article
ISSN: 0741-9058

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Article
Publication date: 1 March 1994

Walt Crawford

Recent Trailing Edge articles have discussed typefaces and graphics. This column discusses putting it all together: economical desktop publishing. There has never been a…

Abstract

Recent Trailing Edge articles have discussed typefaces and graphics. This column discusses putting it all together: economical desktop publishing. There has never been a better time for libraries to become desktop publishers, and some will find that doing so requires no new software or hardware. The author discusses changes that have made desktop publishing such an appealing and reasonably‐priced proposition in 1994 and some of your options for getting started and moving on. He brings the typeface discussion up to date with a startling recent development and defines the difference between true desktop publishing and the spare‐no‐expense field that the “desktop publishing” magazines cover. A sidebar notes a series of desktop publishing workshops that the author is offering as part of LITA's regional institutes program. Finally, the author adds notes on the personal computing literature for January to March 1994, now including some Macintosh magazines and, soon, CD‐ROM/multimedia publications.

Details

Library Hi Tech, vol. 12 no. 3
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 1 March 1987

Jeffrey F. Durgee and Robert W. Stuart

In order to distinguish their brands from other brands in the same category, most consumer products companies attempt to establish a unique personality for each brand…

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1982

Abstract

In order to distinguish their brands from other brands in the same category, most consumer products companies attempt to establish a unique personality for each brand. Rather than emphasize that it is a soft drink, Dr. Pepper emphasizes, through its name and advertising, that it is an “oddball” soft drink. This article recommends that these companies instead develop advertising and brand names that communicate the best qualities of the relevant product category. Dr. Pepper, for example, might emphasize that it tastes good and quenches thirst. This article suggests that marketers use free association tests to select advertising symbols and names that best communicate key product category benefits; it suggests that they use product categories and candidate symbols and names as stimuli, then match the answers across stimuli. In a sample test, for example, the stimulus “iced tea” drew the responses “refreshment,” “cool,” and “summer.” In a separate test, the stimulus “plunge into swimming pool” drew identical responses. The Nestle Nestea “plunge” (into a pool) campaign, therefore, is thought to be a highly effective one.

Details

Journal of Consumer Marketing, vol. 4 no. 3
Type: Research Article
ISSN: 0736-3761

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Article
Publication date: 27 July 2020

Monika Manglik, Nitesh Rawat and Mangey Ram

To analyze the performance of multistate cloud computing transition system through the various reliability measures is the purpose of this paper.

Abstract

Purpose

To analyze the performance of multistate cloud computing transition system through the various reliability measures is the purpose of this paper.

Design/methodology/approach

In this article, a mathematical model for a multistate cloud computing transition system with various types of failures has been analyzed by using the Markov process, supplementary variable technique and Laplace transformation.

Findings

Various reliability measures such that reliability, availability, mean time to failure (MTTF), mean time to repair and cost analysis have also been analyzed. This article presents some geographic illustrations for the practical utility of the model.

Originality/value

The authors developed a mathematical model to analyze the reliability of the cloud computing transition system by considering the possible failures.

Details

International Journal of Quality & Reliability Management, vol. 37 no. 6/7
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 19 January 2010

Yanzhe Yang, G.D. Janaki Ram and Brent E. Stucker

Recently, a number of research projects have been focused on an emerging additive manufacturing process, termed ultrasonic consolidation (UC). The purpose of this paper is…

Abstract

Purpose

Recently, a number of research projects have been focused on an emerging additive manufacturing process, termed ultrasonic consolidation (UC). The purpose of this paper is to present an analytical energy model aimed at investigating the effects of process parameters on bond formation in UC.

Design/methodology/approach

In the model, two factors are defined, energy input to the workpiece within a single cycle of ultrasonic vibration (E0) and total energy input to the workpiece (Et), to evaluate to the magnitude of transmitted energy into the workpiece during UC.

Findings

It is found that linear weld density, E0 and Et are affected by process parameters in similar manners.

Research limitations/implications

The current model is developed based on several simplifying assumptions, and energy dissipation and bond degradation during UC are not considered in the model.

Originality/value

The current model gives a useful understanding of the effects of process parameter on the bond formation in UC from an energy point of view.

Details

Rapid Prototyping Journal, vol. 16 no. 1
Type: Research Article
ISSN: 1355-2546

Keywords

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Article
Publication date: 5 June 2017

Nupur Goyal, Mangey Ram, Shubham Amoli and Alok Suyal

The purpose of this paper is to investigate the reliability measures, namely, availability, reliability, mean time to failure and expected profit. The authors also analyse…

Abstract

Purpose

The purpose of this paper is to investigate the reliability measures, namely, availability, reliability, mean time to failure and expected profit. The authors also analyse the sensitivity of these reliability measures.

Design/methodology/approach

Depending upon the real industrial relevance, a generalized system which is easily repairable, extremely reliable and of high quality is expected by the rapid growth of the digital economy. Considering reliability, as one of the performance measure, the authors have designed a complex system which consists of three subsystems, namely, A, B and C in series configuration. The subsystem A consists of n numbers of units which are arranged in parallel configuration, subsystem B consists of two sub-subsystems X and Y align parallel to one another, where X is a type of 1-out-of-n:F. Failure and repair rates are assumed to be follow the general distribution.

Findings

The system is deeply studied by the usage of the supplementary variable technique, Laplace transformation and Markov’s law. Various conclusive results such as availability and reliability of the system, mean time to failure, cost and sensitivity analysis have been discussed further.

Originality/value

Through the systematic view of reliability measures of the proposed system, performance of the system can be enhanced under high profit.

Details

International Journal of Quality & Reliability Management, vol. 34 no. 6
Type: Research Article
ISSN: 0265-671X

Keywords

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